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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 15
An Act to amend An Act to amend the Immigration and Refugee Protection Act, the Civil Marriage Act and the Criminal Code and to make consequential amendments to other Acts
ASSENTED TO JUNE 21, 2018 BILL S-210
SUMMARY This enactment amends An Act to amend the Immigration and Refugee Protection Act, the Civil Marriage Act and the Criminal Code and to make consequential amendments to other Acts by repealing its short title.
ii
64-65-66-67 ELIZABETH II
CHAPTER 15
An Act to amend An Act to amend the Immigration and Refugee Protection Act, the Civil Marriage Act and the Criminal Code and to make consequential amendments to other Acts [Assented to 21st June, 2018] 2015, c. 29
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Repeal 1 Section 1 of An Act to amend the Immigration
and Refugee Protection Act, the Civil Marriage Act and the Criminal Code and to make consequential amendments to other Acts, being chapter 29 of the Statutes of Canada, 2015, is repealed.
Published under authority of the Senate of Canada 2015-2016-2017-2018
Disponible sur le site Web du Sénat du Canad
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 17
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2019
ASSENTED TO JUNE 21, 2018 BILL C-80
SUMMARY This enactment grants the sum of $82,015,382,897 towards defraying charges and expenses of the federal public administration for the fiscal year ending March 31, 2019 that are not otherwise provided for.
i
64-65-66-67 ELIZABETH II
CHAPTER 17
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2019 [Assented to 21st June, 2018] MOST GRACIOUS SOVEREIGN, Preamble
Whereas it appears by message from Her Excellency the Right Honourable Julie Payette, Governor General and Commander-in-Chief of Canada, and the Estimates accompanying that message, that the sums mentioned below are required to defray certain expenses of the federal public administration, not otherwise provided for, for the fiscal year ending March 31, 2019, and for other purposes connected with the federal public administration; May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, that: Short title 1 This Act may be cited as the Appropriation Act No. 2,
2018–19. $82,015,382,897 granted for 2018–19 2 There may be paid out of the Consolidated Revenue
Fund a sum not exceeding in the aggregate $82,015,382,897 towards defraying the various charges and expenses of the federal public administration for the fiscal year ending March 31, 2019, not otherwise provided for, which is the total of the following amounts: (a) $77,355,756,644, which is the total of the amounts
of the items set out in Annex 2 to the Main Estimates for the fiscal year ending March 31, 2019 and set out in Schedule 1 to this Act less the total of the interim
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 Sections 2-5
appropriations granted on account of those items by Appropriation Act No. 1, 2018–19; and (b) $4,659,626,253, which is the total of the amounts of
the items set out in Annex 2 to those Estimates and set out in Schedule 2 to this Act less the total of the interim appropriations granted on account of those items by Appropriation Act No. 1, 2018–19. Purpose of each item 3 (1) The amount authorized by this Act to be paid in respect of an item may be paid only for the purposes, and subject to any terms and conditions, specified in the item. Effective date (2) The provisions of each item set out in Schedules 1 and 2 are deemed to have effect as of April 1, 2018.
Adjustments in accounts of Canada — Schedule 1 4 An appropriation that is granted by this Act or any other Act and referred to in Schedule 1 may be charged after the end of the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that fiscal year that do not require payments out of the Consolidated Revenue Fund.
Adjustments in accounts of Canada — Schedule 2 5 (1) An appropriation that is granted by this Act or any
other Act and referred to in Schedule 2 may be charged after the end of the fiscal year following the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that second fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that second fiscal year that do not require payments out of the Consolidated Revenue Fund. Order of payment (2) Despite any other provision of this Act, amounts appropriated by this Act and set out in Schedule 2 may be paid and applied at any time on or before March 31, 2020, so long as every payment is charged first against the relevant amount appropriated under any Act that is earliest in time until that amount is exhausted, next against the relevant amount appropriated under any other Act, including this Act, that is next in time until that amount is exhausted and so on. The balance of amounts so appropriated by this Act that have not been charged, subject to the adjustments referred to in section 37 of the Financial Administration Act, lapse at the end of the fiscal year following the fiscal year ending March 31, 2019.
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
SCHEDULE 1
Based on the Main Estimates 2018–19, the amount granted is $7 out in this Schedule ($106,710,311,848) less the total of the interim ation Act No. 1, 2018–19 ($29,354,555,204).
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items
ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CAN Service canadien d’appui aux tribunaux administratifs 1
– Program expenditures
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A
ATLANTIC CANADA OPPORTUNITIES AGENCY Agence de promotion économique du Canada atlantiqu 1
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions ATOMIC ENERGY OF CANADA LIMITED Énergie atomique du Canada limitée
– Payments to the corporation for operating and capital e CANADA COUNCIL FOR THE ARTS Conseil des Arts du Canada
– Payments to the Council to be used for the furtherance section 8 of the Canada Council for the Arts Act CANADA MORTGAGE AND HOUSING CORPORATION Société canadienne d’hypothèques et de logement
– Payments to reimburse the Corporation for the amount grants, contributions and expenditures made, and losse curred, (a) under the National Housing Act; or
(b) in the course of the exercise of powers or the car functions conferred on the Corporation under any o accordance with the Corporation’s authority under t Housing Corporation Act CANADA POST CORPORATION Société canadienne des postes 1
– Payments to the Corporation for special purposes CANADA SCHOOL OF PUBLIC SERVICE École de la fonction publique du Canada
– Program expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
CANADIAN AIR TRANSPORT SECURITY AUTHORITY Administration canadienne de la sûreté du transport aé 1
– Payments to the Authority for operating and capital exp CANADIAN BROADCASTING CORPORATION Société Radio-Canada
– Payments to the Corporation for operating expenditures
– Payments to the Corporation for working capital
– Payments to the Corporation for capital expenditures
CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND S Centre canadien d’hygiène et de sécurité au travail 1
– Program expenditures CANADIAN DAIRY COMMISSION Commission canadienne du lait
– Program expenditures CANADIAN ENVIRONMENTAL ASSESSMENT AGENCY Agence canadienne d’évaluation environnementale
– Program expenditures – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) the conduct of environmental assessments by a (b) the provision of training; and
(c) the provision of internal support services under s CANADIAN FOOD INSPECTION AGENCY Agence canadienne d’inspection des aliments 1
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions 5
– Capital expenditures CANADIAN GRAIN COMMISSION Commission canadienne des grains
– Program expenditures
CANADIAN HIGH ARCTIC RESEARCH STATION Station canadienne de recherche dans l’Extrême-Arctiq 1
– Program expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items CANADIAN HUMAN RIGHTS COMMISSION Commission canadienne des droits de la personne
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29. CANADIAN INSTITUTES OF HEALTH RESEARCH Instituts de recherche en santé du Canada 1
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye
CANADIAN INTERGOVERNMENTAL CONFERENCE SECRE Secrétariat des conférences intergouvernementales can 1
– Program expenditures CANADIAN MUSEUM FOR HUMAN RIGHTS Musée canadien des droits de la personne
– Payments to the Museum for operating and capital expe CANADIAN MUSEUM OF HISTORY Musée canadien de l’histoire
– Payments to the Museum for operating and capital expe CANADIAN MUSEUM OF IMMIGRATION AT PIER 21 Musée canadien de l’immigration du Quai 21
– Payments to the Museum for operating and capital expe CANADIAN MUSEUM OF NATURE Musée canadien de la nature
– Payments to the Museum for operating and capital expe
CANADIAN NORTHERN ECONOMIC DEVELOPMENT AGEN Agence canadienne de développement économique du 1
– Operating expenditures
– Contributions CANADIAN NUCLEAR SAFETY COMMISSION Commission canadienne de sûreté nucléaire
– Program expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
CANADIAN RADIO-TELEVISION AND TELECOMMUNICAT Conseil de la radiodiffusion et des télécommunications 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal munications Fees Regulations, 2010, the Broadcasting L 1997 and the Unsolicited Telecommunications Fees Reg enues that it receives in that fiscal year from activities r its operations, up to amounts approved by the Treasury CANADIAN SECURITY INTELLIGENCE SERVICE Service canadien du renseignement de sécurité 1
– Program expenditures CANADIAN SPACE AGENCY Agence spatiale canadienne
–
Operating expenditures
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions CANADIAN TOURISM COMMISSION Commission canadienne du tourisme
– Payments to the Commission
CANADIAN TRANSPORTATION ACCIDENT INVESTIGATIO Bureau canadien d’enquête sur les accidents de transpo transports 1
– Program expenditures CANADIAN TRANSPORTATION AGENCY Office des transports du Canada
– Program expenditures
CIVILIAN REVIEW AND COMPLAINTS COMMISSION FOR MOUNTED POLICE Commission civile d’examen et de traitement des plain Gendarmerie royale du Canada 1
– Program expenditures COMMUNICATIONS SECURITY ESTABLISHMENT Centre de la sécurité des télécommunications
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal including the provision of internal support services und COPYRIGHT BOARD Commission du droit d’auteur 1
– Program expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items CORRECTIONAL SERVICE OF CANADA Service correctionnel du Canada
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to deposit into the Inmate Welfare Fund reven cal year from projects operated by inmates and finance
– Authority to operate canteens in federal institutions and fiscal year, revenue from sales into the Inmate Welfare
– Payments, in accordance with terms and conditions pre in Council,
(a) to or on behalf of discharged inmates who suffer caused by participation in normal program activity i
(b) to dependants of deceased inmates and discharg deaths resulted from participation in normal progra tutions
– Authority for the Minister of Public Safety and Emergen to the approval of the Governor in Council, to enter into province for
(a) the confinement in institutions of that province o committed or transferred to a penitentiary;
(b) compensation for the maintenance of such perso
(c) payment in respect of the construction and relate tions 5
– Capital expenditures, including
(a) payments to aboriginal communities, as defined rections and Conditional Release Act, in connection rectional services under an agreement referred to in and
(b) payments to non-profit organizations involved in operations, provinces and municipalities towards th tion costs COURTS ADMINISTRATION SERVICE Service administratif des tribunaux judiciaires 1
– Program expenditures DEPARTMENT OF AGRICULTURE AND AGRI-FOOD Ministère de l’Agriculture et de l’Agroalimentaire
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) collaborative research agreements and research
(b) the grazing and breeding activities of the Commu
(c) the administration of the AgriStability program; a
(d) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions DEPARTMENT OF CANADIAN HERITAGE Ministère du Patrimoine canadien
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the activities of the Canadian Conservation Instit itage Information Network and the Canadian Audio(b) activities undertaken under the Capital Experienc
(c) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions DEPARTMENT OF CITIZENSHIP AND IMMIGRATION Ministère de la Citoyenneté et de l’Immigration
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year from the provision of services related to Canada — revenues that it receives in that fiscal year fro services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5 10
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including the provision of goods and ser
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPM Ministère de l’Emploi et du Développement social 1
– Operating expenditures
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of Public Access Programs Sector s
(b) the provision of services to assist provinces in th provincial programs funded under Labour Market D
(c) the provision of services on behalf of other feder ments;
(d) the provision of internal support services under s
(e) any amount charged to a Crown corporation und Government Employees Compensation Act in relatio for subrogated claims for Crown corporations; and
(f) the portion of the Government Employees Comp tal or agency subrogated claim settlements related t
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions DEPARTMENT OF FINANCE Ministère des Finances
– Program expenditures – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Pursuant to subsection 8(2) of the Bretton Woods and R the amount of financial assistance provided by the Min direct payments to the International Development Asso ceed $441,610,000 in the fiscal year
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items DEPARTMENT OF FISHERIES AND OCEANS Ministère des Pêches et des Océans
– Operating expenditures
– Canada’s share of expenses of the international fisherie – Authority to provide free office accommodation for the commissions
– Authority to make recoverable advances in the amounts ternational fisheries commissions of joint cost projects
– Authority to make recoverable advances for transportat er shipping services performed for individuals, outside ernments in the course of, or arising out of, the exercis tion, including aids to navigation and shipping
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) in the course of, or arising from, the activities of Guard; and
(b) from the provision of internal support services u Act
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Capital expenditures
– Authority to make payments to provinces, municipalitie thorities as contributions towards construction done by – Authority for the purchase and disposal of commercial 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVEL Ministère des Affaires étrangères, du Commerce et du 1
– Operating expenditures, including those related to the a representatives abroad, to the staff of those representa ment of Canadians to the staffs of international organiz
– Authority to make recoverable advances to internationa amounts not exceeding the amounts of the shares of th
– Expenditures in respect of the provision of office accom tional Civil Aviation Organization
– Authority to make recoverable expenditures for assistan distressed Canadian citizens and Canadian residents liv their dependants
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t (a) trade and education fairs; (b) departmental publications; and (c) the following services:
(i) training services provided by the Canadian Fo
(ii) trade missions and other international busine (iii) investment development services, (iv) international telecommunication services,
(v) other services provided abroad to other depa Crown corporations and non-federal organization (vi) specialized consular services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including payments for other specified p sion of goods and services for (a) the promotion of trade and investment; and
(b) international humanitarian assistance and assist national security, international development and glo 15
– Payments made
(a) in respect of pension, insurance and social secur rangements for employees locally engaged outside
(b) in respect of the administration of such program cluding premiums, contributions, benefit payments, tures made in respect of such employees and for an Treasury Board determines 20
– Pursuant to subsection 12(2) of the International Develo tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister rect payments for the purpose of contributions to the in tutions may not exceed $232,491,748 in the fiscal year 2
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No. L25
Items
– Pursuant to subsection 12(2) of the International Develo tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister purchase of shares of international financial institutions ceed $11,713,306 in United States dollars in the fiscal y mated in Canadian dollars at $14,617,035 DEPARTMENT OF HEALTH Ministère de la Santé
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of services or the sale of products r being and to regulatory activities; and
(b) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5 10
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, in the form of monetary payments or the services
DEPARTMENT OF INDIAN AFFAIRS AND NORTHERN DEV Ministère des Affaires indiennes et du Nord canadien 1
– Operating expenditures – Expenditures on works, buildings and equipment
– Authority to make expenditures — recoverable or otherw formed on property that is not federal property and on spect of that property
– Authority to provide, in respect of Indian and Inuit econ ties, for the capacity development for Indians and Inuit terials and equipment – Authority to sell electric power to private consumers in alternative local sources of supply are not available, in and conditions approved by the Governor in Council
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No. 5
Items – Capital expenditures – Expenditures on buildings, works, land and equipment ownership of which
(a) may be transferred to provincial governments on approved by the Governor in Council; or
(b) may be transferred to Indian bands, groups of In ans at the discretion of the Minister of Indian Affairs ment – Expenditures on buildings, works, land and equipment federal property
– Authority to make recoverable expenditures on roads a amounts not exceeding the shares of provincial govern 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
L15
– Loans to native claimants in accordance with terms and the Governor in Council for the purpose of defraying co development and negotiation of claims
L20
– Loans to First Nations in British Columbia for the purpo participation in the British Columbia Treaty Commissio DEPARTMENT OF INDIGENOUS SERVICES CANADA Ministère des Services aux Autochtones du Canada
– Operating expenditures – Expenditures on works, buildings and equipment
– Authority to make expenditures — recoverable or otherw formed on property that is not federal property and on spect of that property
– Authority to provide, in respect of Indian and Inuit econ ties, for the capacity development for Indians and Inuit terials and equipment – Authority to sell electric power to private consumers in alternative local sources of supply are not available, in and conditions approved by the Governor in Council
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of services or the sale of products r tion and medical services; and
(b) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No. 5
Items – Capital expenditures – Expenditures on buildings, works, land and equipment ownership of which
(a) may be transferred to provincial governments on approved by the Governor in Council; or
(b) may be transferred to Indian bands, groups of In ans at the discretion of the Minister of State styled M Services – Expenditures on buildings, works, land and equipment federal property
– Authority to make recoverable expenditures on roads a amounts not exceeding the shares of provincial govern 10
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, in the form of monetary payments or the services DEPARTMENT OF INDUSTRY Ministère de l’Industrie 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of internal support services under s and the provision of internal support services to the Property Office;
(b) activities and operations related to communicati munications Research Centre;
(c) services and insolvency processes under the Ban Act at the Office of the Superintendent of Bankruptc
(d) activities and operations carried out by Corporat Canada Business Corporations Act, the Boards of Tr operatives Act, the Canada Not-for-profit Corporatio Corporations Act; and
(e) services and regulatory processes for mergers an ters, including pre-merger notifications, advance rul ten opinions, under the Competition Act at the Com
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
L15
– Payments under subsection 14(2) of the Department of
L20
– Loans under paragraph 14(1)(a) of the Department of In
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items DEPARTMENT OF JUSTICE Ministère de la Justice
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of mandatory legal services to fede agencies;
(b) the provision to Crown corporations, non-federa national organizations of optional legal services tha Department’s mandate; and
(c) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions DEPARTMENT OF NATIONAL DEFENCE Ministère de la Défense nationale
– Operating expenditures
– Authority for total commitments, subject to allotment b of $33,438,160,225 for the purposes of Votes 1, 5 and 10 gardless of the year in which the payment of those com which it is estimated that $13,906,191,483 will come du years)
– Authority, subject to the direction of the Treasury Board penditures or advances in respect of materials supplied formed on behalf of, individuals, corporations, outside departments and agencies and other governments – Authority to make payments
(a) in respect of pension, insurance and social secur rangements for employees locally engaged outside
(b) in respect of the administration of such program cluding premiums, contributions, benefit payments, tures made in respect of such employees and for an Treasury Board determines
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Capital expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No. 10
Items
– The grants listed in any of the Estimates for the fiscal ye which grants and contributions may include
(a) monetary payments or, in lieu of payment made (i) the provision of goods or services, or (ii) the provision of the use of facilities; and
(b) the contributions that may be approved by the G cordance with section 3 of The Defence Appropriatio
(i) for the provision or transfer of defence equipm
(ii) for the provision of services for defence purpo
(iii) for the provision or transfer of supplies or fac poses DEPARTMENT OF NATURAL RESOURCES Ministère des Ressources naturelles 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) the sale of forestry and information products;
(b) the issue of licences, permits and certificates und the Explosives Regulations, 2013;
(c) training and certification activities related to the A ferred to in paragraph (b);
(d) research, consultation, testing, analysis and adm research products as part of the departmental opera
(e) the provision of internal support services under s cial Administration Act
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PRE Ministère de la Sécurité publique et de la Protection civ 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT S Ministère des Travaux publics et des Services gouverne 1
– Operating expenditures for the provision of accommod tral services
– Authority to make recoverable expenditures in relation Canada Pension Plan, the Employment Insurance Act a Management Act
– Authority to expend revenues that it receives during the the provision of accommodation, common and central
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Capital expenditures including expenditures on works o ty
– Authority to reimburse tenants of federal property for im by the Minister of Public Works and Government Servic DEPARTMENT OF THE ENVIRONMENT Ministère de l’Environnement 1
– Operating expenditures
– Authority for the Minister of the Environment to engage by different Boards at the remuneration that those Boa
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29. provision of services or the sale of information product tions of the department funded from this Vote, includin (a) research, analysis and scientific services; (b) hydrometric surveys; (c) regulatory services;
(d) monitoring services, including monitoring servic sands; (e) entry fees; (f) permits; and (g) real property services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Capital expenditures
– Authority to make payments to provinces and municipa wards construction done by those bodies
– Authority to make recoverable advances not exceeding of provincial and outside agencies of the cost of joint p tures on other than federal property
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No. 10
Items
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including ones to developing countries b Fund for the Implementation of the Montreal Protocol t tary payments or the provision of goods, equipment or DEPARTMENT OF TRANSPORT Ministère des Transports 1
– Operating expenditures
– Authority to make expenditures on other than federal p or arising out of the exercise of jurisdiction in, aeronau – Authority for the payment of commissions for revenue nautics Act
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5 10
– Capital expenditures
Grants and contributions — Efficient Transportation System
– The grants listed in any of the Estimates for the fiscal ye – Contributions 15
Grants and contributions — Green and Innovative Transpo
– The grants listed in any of the Estimates for the fiscal ye – Contributions 20
Grants and contributions — Safe and Secure Transportatio
– The grants listed in any of the Estimates for the fiscal ye – Contributions DEPARTMENT OF VETERANS AFFAIRS Ministère des Anciens Combattants 1
– Operating expenditures
– Expenditures related to the upkeep of real property, inc other investigatory planning expenses that do not add ty, payment of taxes, insurance and public utilities
– Expenditures related to, subject to the approval of the G
(a) necessary remedial work on properties construct price contracts and sold under the Veterans’ Land A correct defects for which neither the veteran nor the financially responsible; and
(b) other work on other properties that is required to terest in those properties
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No. 5
Items
– The grants listed in any of the Estimates for the fiscal ye listed for any grant may be increased or decreased, sub the Treasury Board – Contributions
DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICATIO Ministère de la Diversification de l’économie de l’Ouest 1
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR TH Agence de développement économique du Canada pou 1
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SOUT Agence fédérale de développement économique pour l 1 5
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS CE Centre d’analyse des opérations et déclarations financi 1
– Program expenditures HOUSE OF COMMONS Chambre des communes
– Program expenditures, including payments in respect o Members’ constituency offices – Contributions
– Authority to expend revenues that it receives during the its activities IMMIGRATION AND REFUGEE BOARD Commission de l’immigration et du statut de réfugié 1
– Program expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
INTERNATIONAL DEVELOPMENT RESEARCH CENTRE Centre de recherches pour le développement internatio 1
– Payments to the Centre
INTERNATIONAL JOINT COMMISSION (CANADIAN SECT Commission mixte internationale (section canadienne) 1
– Program expenditures – Expenses of the Canadian Section, including salaries – Expenses of studies, surveys and investigations by the national References – Expenses of the Commission under the Canada-United Quality Agreement INVEST IN CANADA HUB Investir au Canada
– Program expenditures LIBRARY AND ARCHIVES OF CANADA Bibliothèque et Archives du Canada
– Operating expenditures – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of access to the collection and the r from the collection; and
(b) the provision of internal support services under s 5
– Capital expenditures LIBRARY OF PARLIAMENT Bibliothèque du Parlement
– Program expenditures
– Authority to expend revenues that it receives in the fisc tivities MARINE ATLANTIC INC. Marine Atlantique S.C.C. 1
– Payments to the corporation in respect of the costs of it – Payments to the corporation for capital expenditures
– Payments to the corporation for transportation services transportation services between Nova Scotia and Newf and related vessels, terminals and infrastructure
MILITARY GRIEVANCES EXTERNAL REVIEW COMMITTEE Comité externe d’examen des griefs militaires 1
– Program expenditures
MILITARY POLICE COMPLAINTS COMMISSION Commission d’examen des plaintes concernant la polic 1
– Program expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items NATIONAL ARTS CENTRE CORPORATION Société du Centre national des Arts
– Payments to the Corporation for operating expenditures NATIONAL CAPITAL COMMISSION Commission de la capitale nationale
– Payments to the Commission for operating expenditure
– Payments to the Commission for capital expenditures NATIONAL ENERGY BOARD Office national de l’énergie
– Program expenditures – Contributions NATIONAL FILM BOARD Office national du film
– Program expenditures NATIONAL GALLERY OF CANADA Musée des beaux-arts du Canada
– Payments to the Gallery for operating and capital expen
– Payments to the Gallery for the acquisition of objects fo ed costs NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY Musée national des sciences et de la technologie
– Payments to the Museum for operating and capital expe NATIONAL RESEARCH COUNCIL OF CANADA Conseil national de recherches du Canada
– Operating expenditures
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including the provision of goods and ser Thirty Meter Telescope Observatory
NATURAL SCIENCES AND ENGINEERING RESEARCH COU Conseil de recherches en sciences naturelles et en géni 1
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye NORTHERN PIPELINE AGENCY Administration du pipe-line du Nord
– Program expenditures – Contributions OFFICE OF INFRASTRUCTURE OF CANADA Bureau de l’infrastructure du Canada
– Operating expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions OFFICE OF THE AUDITOR GENERAL Bureau du vérificateur général
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of audit professional services to me Council of Legislative Auditors; and
(b) the inquiries conducted under section 11 of the A OFFICE OF THE CHIEF ELECTORAL OFFICER Bureau du directeur général des élections 1
– Program expenditures
OFFICE OF THE COMMISSIONER FOR FEDERAL JUDICIAL Bureau du commissaire à la magistrature fédérale 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of administrative services and judicial training services
– Remuneration, allowances and expenses for judges, inc the Supreme Court of Yukon, the Supreme Court of the and the Nunavut Court of Justice, not provided for by t 5
– Operating expenditures — Canadian Judicial Council OFFICE OF THE COMMISSIONER OF LOBBYING Commissariat au lobbying
– Program expenditures
OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGE Commissariat aux langues officielles 1
– Program expenditures
OFFICE OF THE COMMUNICATIONS SECURITY ESTABLIS Bureau du commissaire du Centre de la sécurité des tél 1
– Program expenditures
OFFICE OF THE CONFLICT OF INTEREST AND ETHICS COM Bureau du commissaire aux conflits d’intérêts et à l’éth 1
– Program expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
OFFICE OF THE CO-ORDINATOR, STATUS OF WOMEN Bureau de la coordonnatrice de la situation de la femm 1
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
OFFICE OF THE CORRECTIONAL INVESTIGATOR OF CANA Bureau de l’enquêteur correctionnel du Canada 1
– Program expenditures OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS Bureau du directeur des poursuites pénales
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of prosecution and prosecution-rel
(b) the provision to Crown corporations, non-federa national organizations of optional prosecution and p vices that are consistent with the Office’s mandate;
(c) the provision of internal support services under s OFFICE OF THE GOVERNOR GENERAL’S SECRETARY Bureau du sécretaire du gouverneur général 1
– Program expenditures
– Expenditures incurred for former Governors General, in for their spouses, during their lifetimes and for a period their deaths, in respect of the performance of activities as a result of their having occupied the office of Govern OFFICE OF THE PARLIAMENTARY BUDGET OFFICER Bureau du directeur parlementaire du budget 1
– Program expenditures
OFFICE OF THE PUBLIC SECTOR INTEGRITY COMMISSION Commissariat à l’intégrité du secteur public 1
– Program expenditures – Contributions OFFICE OF THE SENATE ETHICS OFFICER Bureau du conseiller sénatorial en éthique
– Program expenditures
OFFICE OF THE SUPERINTENDENT OF FINANCIAL INSTIT Bureau du surintendant des institutions financières 1
– Program expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items
OFFICES OF THE INFORMATION AND PRIVACY COMMISS Commissariats à l’information et à la protection de la v 1
– Program expenditures — Office of the Information Com
– Program expenditures — Office of the Privacy Commiss – Contributions — Office of the Privacy Commissioner
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29. PARLIAMENTARY PROTECTIVE SERVICE Service de protection parlementaire 1
– Program expenditures
– Authority to expend revenues that it receives during the its activities
PAROLE BOARD OF CANADA Commission des libérations conditionnelles du Canada 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of services to process record suspension applications f offences under federal Acts and regulations PATENTED MEDICINE PRICES REVIEW BOARD Conseil d’examen du prix des médicaments brevetés 1
– Program expenditures PRIVY COUNCIL OFFICE Bureau du Conseil privé
– Program expenditures, including
(a) operating expenditures of Commissions of Inqui for;
(b) contributions in respect of costs incurred by pers Commissions of Inquiry; and (c) the operation of the Prime Minister’s residence
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of intelligence analyst training; and
(b) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items PUBLIC HEALTH AGENCY OF CANADA Agence de la santé publique du Canada
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal products, inspection services and the provision of inter der section 29.2 of that Act 5
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions PUBLIC SERVICE COMMISSION Commission de la fonction publique
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of staffing, assessment and counselling services and pr of internal support services under section 29.2 of that A REGISTRAR OF THE SUPREME COURT OF CANADA Registraire de la Cour suprême du Canada 1
– Program expenditures ROYAL CANADIAN MOUNTED POLICE Gendarmerie royale du Canada
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se 5
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye listed for any grant may be increased or decreased, sub the Treasury Board – Contributions
ROYAL CANADIAN MOUNTED POLICE EXTERNAL REVIEW Comité externe d’examen de la Gendarmerie royale du 1
– Program expenditures
SECRETARIAT OF THE NATIONAL SECURITY AND INTELL PARLIAMENTARIANS Secrétariat du Comité des parlementaires sur la sécurit renseignement 1
– Program expenditures SECURITY INTELLIGENCE REVIEW COMMITTEE Comité de surveillance des activités de renseignement
– Program expenditures
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items SENATE Sénat
– Program expenditures, including payments in respect o Senators’ offices and an allowance in lieu of residence ate – Contributions SHARED SERVICES CANADA Services partagés Canada
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year from the provision of information techn Shared Services Canada Act — revenues that it receives the provision of those services 5
– Capital expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset cap incurs in that fiscal year — revenues that it receives in t provision of information technology services under the Act
SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNC Conseil de recherches en sciences humaines 1
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye STANDARDS COUNCIL OF CANADA Conseil canadien des normes
– Payments to the Council that are referred to in paragrap Council of Canada Act STATISTICS CANADA Statistique Canada
– Program expenditures
– The grants listed in any of the Estimates for the fiscal ye
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se TELEFILM CANADA Téléfilm Canada 1
– Payments to the corporation to be used for the purpose Canada Act THE FEDERAL BRIDGE CORPORATION LIMITED La Société des ponts fédéraux Limitée
– Payments to the Corporation
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No.
Items THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC. Les Ponts Jacques-Cartier et Champlain Inc.
– Payments to the corporation to be applied in payment o ditures over its revenues (exclusive of depreciation on serves) in the operation of the Jacques-Cartier and Cha Champlain Bridge Ice Control Structure, the Melochevil Soeurs Bypass Bridge and the federal sections of the H of the Bonaventure Expressway THE NATIONAL BATTLEFIELDS COMMISSION Commission des champs de bataille nationaux
– Program expenditures TREASURY BOARD SECRETARIAT Secrétariat du Conseil du Trésor
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of internal support services under section 29.2 of that A tivities
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
Government Contingencies
– Authority granted to the Treasury Board to supplement
– Authority granted to the Treasury Board to provide for m unforeseen expenditures not otherwise provided for – i of new grants and contributions or for increases to the in any of the Estimates for the fiscal year – as long as th within the legal mandate of the departments or other o they are made – Authority to reuse any sums allotted and repaid to this appropriations 10
Government-wide Initiatives
– Authority granted to the Treasury Board to supplement for the fiscal year in support of the implementation of s tiatives in the federal public administration 20
Public Service Insurance
– Payments, in respect of insurance, pension or benefit pr ments, or in respect of the administration of such progr cluding premiums, contributions, benefits, fees and oth respect of the federal public administration, or any part any other persons that the Treasury Board determines
– Authority to expend any revenues or other amounts tha insurance, pension or benefit programs or other arrang (a) to offset premiums, contributions, benefits, fees respect of those programs or arrangements; and
(b) to provide for the return to eligible employees of der subsection 96(3) of the Employment Insurance A
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1
Vote No. 25
Items Operating Budget Carry Forward
– Authority granted to the Treasury Board to supplement for the fiscal year by reason of the operating budget ca vious fiscal year 30
Paylist Requirements
– Authority granted to the Treasury Board to supplement for the fiscal year for
(a) requirements related to parental and maternity a
(b) entitlements on cessation of service or employm
(c) adjustments that have not been provided from V justments, made to terms and conditions of service federal public administration, including the Royal Ca as well as of members of the Canadian Forces 35
Capital Budget Carry Forward
– Authority granted to the Treasury Board to supplement for the fiscal year by reason of the capital budget carry ous fiscal year 40
– Authority granted to the Treasury Board to supplement department or other organization set out in Annex 1 to the fiscal year, for an initiative announced in the Budge and set out under that department or other organizatio an amount that does not exceed the amount set out op that Annex, including to allow for the provision of new to the amount of a grant that is listed in any of the Estim as long as the expenditures made possible are not othe are within the legal mandates of the departments or oth which they are made VETERANS REVIEW AND APPEAL BOARD Tribunal des anciens combattants (révision et appel)
– Program expenditures VIA RAIL CANADA INC. VIA Rail Canada Inc.
– Payments to the corporation in respect of the costs of it – Payments to the corporation for capital expenditures
– Payments to the corporation for the provision of rail pas Canada in accordance with contracts entered into pursu (c)(i) of Transport Vote 52d, Appropriation Act No. 1, 19 WINDSOR-DETROIT BRIDGE AUTHORITY Autorité du pont Windsor-Détroit 1
– Payments to the Authority for the discharge of its mand Letters Patent and the Canada-Michigan Crossing Agre
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1 (French)
ANNEXE 1
D’après le Budget principal des dépenses 2018-2019, la somme postes figurant à la présente annexe (106 710 311 848 $), moins le la Loi de crédits no1 pour 2018-2019 (29 354 555 204 $).
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées. No du crédit
Postes
ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRAN Canadian Air Transport Security Authority 1
– Paiements à l’Administration pour les dépenses de fonc penses en capital ADMINISTRATION DU PIPE-LINE DU NORD Northern Pipeline Agency
– Dépenses du programme – Contributions
AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCONOMIQ Canadian Northern Economic Development Agency 1
– Dépenses de fonctionnement
– Contributions
AGENCE CANADIENNE D’ÉVALUATION ENVIRONNEMEN Canadian Environmental Assessment Agency 1
– Dépenses du programme – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) la réalisation d’évaluations environnementales pa b) la formation;
c) la prestation de services de soutien internes en ve cette loi. AGENCE CANADIENNE D’INSPECTION DES ALIMENTS Canadian Food Inspection Agency 1
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour – Contributions 5
– Dépenses en capital
AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU CANAD DU QUÉBEC Economic Development Agency of Canada for the Regi 1
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour – Contributions AGENCE DE LA SANTÉ PUBLIQUE DU CANADA Public Health Agency of Canada
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la vente de produits, de la prestation de de la prestation de services de soutien internes en vert loi 5 10
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions
AGENCE DE PROMOTION ÉCONOMIQUE DU CANADA AT Atlantic Canada Opportunities Agency 1
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOMIQUE L’ONTARIO Federal Economic Development Agency for Southern O 1
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour – Contributions AGENCE SPATIALE CANADIENNE Canadian Space Agency
– Dépenses de fonctionnement
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions AUTORITÉ DU PONT WINDSOR-DÉTROIT Windsor-Detroit Bridge Authority
– Paiements à l’Autorité pour l’exécution de son mandat, lettres patentes et à l’Accord sur le passage Canada-Mi
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes BIBLIOTHÈQUE DU PARLEMENT Library of Parliament
– Dépenses du programme – Autorisation de dépenser les recettes perçues au cours viennent de ses activités BIBLIOTHÈQUE ET ARCHIVES DU CANADA Library and Archives of Canada
– Dépenses de fonctionnement – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit :
a) les droits d’accès à la collection et les frais de rep celle-ci;
b) la prestation de services de soutien internes en ve cette loi. 5
– Dépenses en capital
BUREAU CANADIEN D’ENQUÊTE SUR LES ACCIDENTS D SÉCURITÉ DES TRANSPORTS Canadian Transportation Accident Investigation and Sa 1
– Dépenses du programme
BUREAU DE LA COORDONNATRICE DE LA SITUATION DE Office of the Co-ordinator, Status of Women 1
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
BUREAU DE L’ENQUÊTEUR CORRECTIONNEL DU CANAD Office of the Correctional Investigator of Canada 1
– Dépenses du programme BUREAU DE L’INFRASTRUCTURE DU CANADA Office of Infrastructure of Canada
– Dépenses de fonctionnement
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions
BUREAU DU COMMISSAIRE À LA MAGISTRATURE FÉDÉR Office of the Commissioner for Federal Judicial Affairs 1
– Dépenses de fonctionnement
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– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la prestation de services administratifs ciaire
– Traitements, indemnités et dépenses pour les juges, y c de la Cour suprême du Yukon, de la Cour suprême des Ouest et de la Cour de justice du Nunavut, non prévus 5
– Dépenses de fonctionnement — Conseil canadien de la
BUREAU DU COMMISSAIRE AUX CONFLITS D’INTÉRÊTS Office of the Conflict of Interest and Ethics Commission 1
– Dépenses du programme
BUREAU DU COMMISSAIRE DU CENTRE DE LA SÉCURITÉ TÉLÉCOMMUNICATIONS Office of the Communications Security Establishment C 1
– Dépenses du programme BUREAU DU CONSEILLER SÉNATORIAL EN ÉTHIQUE Office of the Senate Ethics Officer
– Dépenses du programme BUREAU DU CONSEIL PRIVÉ Privy Council Office
– Dépenses du programme, y compris :
a) les dépenses de fonctionnement des commission
b) les contributions relatives aux frais engagés par d sant devant des commissions d’enquête;
c) le fonctionnement de la résidence du premier min
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit : a) la formation aux analystes du renseignement;
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P BUREAU DU DIRECTEUR DES POURSUITES PÉNALES Office of the Director of Public Prosecutions 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
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a) les services de poursuites et les services connexe
b) les services de poursuites et les services connexe dat du Bureau — fournis de manière facultative à de organisations non fédérales ou internationales;
c) les services de soutien internes fournis en vertu d loi. BUREAU DU DIRECTEUR GÉNÉRAL DES ÉLECTIONS Office of the Chief Electoral Officer 1
– Dépenses du programme BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUDGET Office of the Parliamentary Budget Officer
– Dépenses du programme BUREAU DU SECRÉTAIRE DU GOUVERNEUR GÉNÉRAL Office of the Governor General’s Secretary
– Dépenses du programme
– Dépenses relatives aux anciens gouverneurs généraux, à leur conjoint, durant leur vie et pendant les six mois s avec l’exercice des attributions qui leur sont échues pa de gouverneur général
BUREAU DU SURINTENDANT DES INSTITUTIONS FINAN Office of the Superintendent of Financial Institutions 1
– Dépenses du programme BUREAU DU VÉRIFICATEUR GÉNÉRAL Office of the Auditor General
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit :
a) les services professionnels de vérification aux me dien des vérificateurs législatifs;
b) les enquêtes effectuées au titre de l’article 11 de l général.
CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU TRA Canadian Centre for Occupational Health and Safety 1
– Dépenses du programme
CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLARATION CANADA Financial Transactions and Reports Analysis Centre of C 1
– Dépenses du programme CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATIONS Communications Security Establishment
– Dépenses du programme
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– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ses activités, notamment la prestation d ternes en vertu de l’article 29.2 de cette loi
CENTRE DE RECHERCHES POUR LE DÉVELOPPEMENT IN International Development Research Centre 1
– Paiements au Centre CHAMBRE DES COMMUNES House of Commons
– Dépenses du programme, notamment les paiements lié bureaux de circonscription des députés – Contributions – Autorisation de dépenser les recettes perçues au cours viennent de ses activités
COMITÉ DE SURVEILLANCE DES ACTIVITÉS DE RENSEIGN Security Intelligence Review Committee 1
– Dépenses du programme
COMITÉ EXTERNE D’EXAMEN DE LA GENDARMERIE ROY Royal Canadian Mounted Police External Review Comm 1
– Dépenses du programme COMITÉ EXTERNE D’EXAMEN DES GRIEFS MILITAIRES Military Grievances External Review Committee
– Dépenses du programme COMMISSARIAT À L’INTÉGRITÉ DU SECTEUR PUBLIC Office of the Public Sector Integrity Commissioner
– Dépenses du programme – Contributions COMMISSARIAT AU LOBBYING Office of the Commissioner of Lobbying
– Dépenses du programme COMMISSARIAT AUX LANGUES OFFICIELLES Office of the Commissioner of Official Languages
– Dépenses du programme
COMMISSARIATS À L’INFORMATION ET À LA PROTECTIO CANADA Offices of the Information and Privacy Commissioners 1
– Dépenses du programme — Commissariat à l’informatio
– Dépenses du programme — Commissariat à la protectio
– Contributions — Commissariat à la protection de la vie p
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– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
COMMISSION CANADIENNE DES DROITS DE LA PERSON Canadian Human Rights Commission 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi COMMISSION CANADIENNE DES GRAINS Canadian Grain Commission 1
– Dépenses du programme COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE Canadian Nuclear Safety Commission
– Dépenses du programme
– Subventions inscrites à tout budget des dépenses pour – Contributions COMMISSION CANADIENNE DU LAIT Canadian Dairy Commission 1
– Dépenses du programme COMMISSION CANADIENNE DU TOURISME Canadian Tourism Commission
– Paiements à la Commission
COMMISSION CIVILE D’EXAMEN ET DE TRAITEMENT DES LA GENDARMERIE ROYALE DU CANADA Civilian Review and Complaints Commission for the Ro Police 1
– Dépenses du programme COMMISSION DE LA CAPITALE NATIONALE National Capital Commission
– Paiements à la Commission pour les dépenses de fonct
– Paiements à la Commission pour les dépenses en capit COMMISSION DE LA FONCTION PUBLIQUE Public Service Commission
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la fourniture de produits et services de
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de counseling et de la prestation de services de soutien ticle 29.2 de cette loi
COMMISSION DE L’IMMIGRATION ET DU STATUT DE RÉF Immigration and Refugee Board 1
– Dépenses du programme COMMISSION DES CHAMPS DE BATAILLE NATIONAUX The National Battlefields Commission
– Dépenses du programme
COMMISSION DES LIBÉRATIONS CONDITIONNELLES DU Parole Board of Canada 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la prestation de services visant le traite suspension du casier présentées par les personnes con tions à des lois ou règlements fédéraux COMMISSION D’EXAMEN DES PLAINTES CONCERNANT Military Police Complaints Commission 1
– Dépenses du programme COMMISSION DU DROIT D’AUTEUR Copyright Board
– Dépenses du programme
COMMISSION MIXTE INTERNATIONALE (SECTION CANA International Joint Commission (Canadian Section) 1
– Dépenses du programme
– Dépenses de la section canadienne, y compris les traite
– Dépenses relatives aux études, enquêtes et relevés exé en vertu du mandat international qui lui est confié
– Dépenses faites par la Commission en vertu de l’Accord États-Unis relatif à la qualité de l’eau dans les Grands L CONSEIL CANADIEN DES NORMES Standards Council of Canada 1
– Paiements au Conseil au titre de l’alinéa 5a) de la Loi su normes
CONSEIL DE LA RADIODIFFUSION ET DES TÉLÉCOMMUN CANADIENNES Canadian Radio-television and Telecommunications Co 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au du Règlement de 2010 sur les droits de télécommunica 1997 sur les droits de licence de radiodiffusion et du Rè
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relatifs aux télécommunications non sollicitées et dans tivités, jusqu’à concurrence des montants approuvés p CONSEIL DE RECHERCHES EN SCIENCES HUMAINES Social Sciences and Humanities Research Council 1
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour
CONSEIL DE RECHERCHES EN SCIENCES NATURELLES E Natural Sciences and Engineering Research Council 1
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour CONSEIL DES ARTS DU CANADA Canada Council for the Arts
– Paiements au Conseil devant servir aux fins générales p Loi sur le Conseil des Arts du Canada
CONSEIL D’EXAMEN DU PRIX DES MÉDICAMENTS BREV Patented Medicine Prices Review Board 1
– Dépenses du programme CONSEIL NATIONAL DE RECHERCHES DU CANADA National Research Council of Canada
– Dépenses de fonctionnement
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris la fourniture de biens et de se international du Télescope de trente mètres ÉCOLE DE LA FONCTION PUBLIQUE DU CANADA Canada School of Public Service 1
– Dépenses du programme ÉNERGIE ATOMIQUE DU CANADA LIMITÉE Atomic Energy of Canada Limited
– Paiements à la société pour les dépenses de fonctionne capital GENDARMERIE ROYALE DU CANADA Royal Canadian Mounted Police
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi 5
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour prévu pour chaque subvention pouvant être modifié so tion du Conseil du Trésor
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Postes – Contributions INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA Canadian Institutes of Health Research
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour INVESTIR AU CANADA Invest in Canada Hub
– Dépenses du programme LA SOCIÉTÉ DES PONTS FÉDÉRAUX LIMITÉE The Federal Bridge Corporation Limited
– Paiements à la Société LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC. The Jacques-Cartier and Champlain Bridges Inc.
– Paiements à la société à affecter au paiement de l’excéd revenus, exception faite de l’amortissement des immob relativement à l’exploitation des ponts Jacques-Cartier cade du pont Champlain, du tunnel Melocheville, du po l’Île-des-Sœurs et des tronçons fédéraux du pont Hono route Bonaventure MARINE ATLANTIQUE S.C.C. Marine Atlantic Inc.
– Paiements à la société pour les dépenses liées à sa gest – Paiements à la société pour les dépenses en capital
– Paiements à la société pour les services de transport, y transport maritime entre la Nouvelle-Écosse et Terre-N navires, terminaux et infrastructures connexes MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION Department of Citizenship and Immigration 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice pour la prestation de s programme « Expérience internationale Canada », les r de cet exercice qui proviennent de la prestation de ces
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris la fourniture de biens et de se MINISTÈRE DE LA DÉFENSE NATIONALE Department of National Defence 1
– Dépenses de fonctionnement
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– Autorisation de contracter, sous réserve d’affectation pa des engagements totalisant 33 438 160 225 $ à l’égard d ministère, quelle que soit l’année au cours de laquelle s ment afférent à l’un ou l’autre de ces engagements (et tranche de 13 906 191 483 $ deviendra payable dans les
– Autorisation de faire des dépenses ou des avances reco des directives du Conseil du Trésor, à l’égard du matér liers, des sociétés, des organismes extérieurs, d’autres nismes fédéraux et d’autres administrations, ou des se – Autorisation d’effectuer des paiements dans le cadre :
a) de programmes de pension, d’assurance et de sé ententes pour les employés recrutés sur place à l’ex
b) de l’administration de ces programmes ou entent contributions, avantages, frais et autres dépenses en ployés recrutés sur place à l’extérieur du Canada et déterminées par le Conseil du Trésor.
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour tions, y compris :
a) les montants versés à un bénéficiaire ou ce qui en pour : (i) la fourniture de biens ou de services, (ii) l’utilisation d’installations;
b) les contributions pouvant être approuvées par le aux termes de l’article 3 de la Loi de 1950 sur les cré
(i) l’acquisition ou le transfert d’équipement de d (ii) la fourniture de services aux fins de défense,
(iii) l’acquisition ou le transfert de fournitures ou défense. MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOMIE DE Department of Western Economic Diversification 1
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
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MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIMENTA Department of Agriculture and Agri-Food 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les ententes de recherche concertée et les service
b) les activités de pâturage et de reproduction du Pr communautaires; c) l’administration du programme « Agri-stabilité »;
d) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions MINISTÈRE DE LA JUSTICE Department of Justice
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les services juridiques fournis de manière obligat ganismes fédéraux;
b) les services juridiques — conformes au mandat d manière facultative à des sociétés d’État et à des org ou internationales;
c) les services de soutien internes fournis en vertu d loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour – Contributions MINISTÈRE DE LA SANTÉ Department of Health
– Dépenses de fonctionnement
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– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) la prestation de services — ou la vente de produit santé, au bien-être et aux activités de réglementatio
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour
– Contributions, sous forme de paiements en argent ou d de services
MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PROTE Department of Public Safety and Emergency Preparedn 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT SOCIA Department of Employment and Social Development 1
– Dépenses de fonctionnement
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit : a) les services du Secteur des programmes d’accès
b) les services visant à aider les provinces à adminis vinciaux financés aux termes des ententes sur le dé du travail;
c) les services offerts au nom d’autres ministères féd
d) les services de soutien internes fournis en vertu d loi;
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e) tout montant facturé à une société d’État en vertu sur l’indemnisation des agents de l’État en lien avec les recours par subrogation pour les sociétés d’État;
f) la portion des coûts de litige découlant des règlem de réclamation auprès de tiers pour les ministères e vertu de la Loi sur l’indemnisation des agents de l’É
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour – Contributions MINISTÈRE DE L’ENVIRONNEMENT Department of the Environment
– Dépenses de fonctionnement
– Autorisation au ministre de l’Environnement d’engager les commissions peuvent avoir besoin et versement à c déterminés par celles-ci
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi et de ce qui suit :
a) les services de recherche, les services d’analyse e fiques; b) les relevés hydrologiques; c) les services de réglementation;
d) les services de surveillance, notamment les activi sables bitumineux; e) les droits d’entrée; f) les permis; g) les services de biens immobiliers.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Autorisation de faire des paiements aux provinces et au contributions aux travaux de construction entrepris par
– Autorisation de faire des avances recouvrables ne dépa de projets conjoints assumée par des organismes prov nismes de l’extérieur, y compris les dépenses faites à l’ partenant pas au gouvernement fédéral 10
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris celles aux pays en développem téral pour l’application du Protocole de Montréal, sous argent ou de fourniture de biens, d’équipement ou de s
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Postes MINISTÈRE DE L’INDUSTRIE Department of Industry
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) la prestation de services de soutien internes en ve cette loi et de services de soutien internes à l’Office lectuelle du Canada;
b) les activités liées aux recherches sur les commun recherches sur les communications;
c) les services et la procédure d’insolvabilité, au titre l’insolvabilité, au Bureau du surintendant des faillite
d) les activités de Corporations Canada au titre de la sociétés par actions, de la Loi sur les chambres de c dienne sur les coopératives, de la Loi canadienne su non lucratif et de la Loi sur les corporations canadie
e) les services et la procédure réglementaire au Bur pour les fusions et toute chose s’y rapportant, y com une fusion, les certificats de décision préalable et le de la Loi sur la concurrence.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5 10
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions
L15
– Paiements effectués en vertu du paragraphe 14(2) de la l’Industrie
L20
– Prêts effectués en vertu de l’alinéa 14(1)a) de la Loi sur
MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMERC DÉVELOPPEMENT Department of Foreign Affairs, Trade and Development 1
– Dépenses de fonctionnement, y compris celles liées à la tants du Canada à l’étranger, à leur personnel et aux Ca gouvernement canadien au personnel d’organismes in
– Autorisation de faire des avances recouvrables à des or jusqu’à concurrence de la valeur des actions détenues nismes
– Dépenses relatives aux locaux de l’Organisation de l’av
– Autorisation d’effectuer des dépenses recouvrables pou sidents canadiens domiciliés à l’extérieur du Canada qu à l’étranger, y compris leurs personnes à charge, et pou
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit : a) les foires commerciales et éducatives; b) les publications ministérielles;
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(i) la formation offerte par l’Institut canadien du s (ii) les missions commerciales et autres services commerce international,
(iii) les services de développement des investisse
(iv) les services de télécommunication internatio
(v) les autres services fournis à l’étranger à d’aut nismes, sociétés d’État et autres organisations no (vi) les services consulaires spécialisés.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5 10
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris les paiements à d’autres fins p de biens et de services pour :
a) la promotion du commerce et de l’investissement b) l’aide humanitaire internationale et l’aide fournie internationale, le développement international et la 15
– Paiements effectués dans le cadre :
a) de programmes de pension, d’assurance et de sé ententes pour les employés recrutés sur place à l’ex
b) de l’administration de ces programmes ou entent contributions, avantages, frais et autres dépenses en ployés recrutés sur place à l’extérieur du Canada et déterminées par le Conseil du Trésor. 20
– Aide financière fournie par le ministre des Affaires étran avec le ministre des Finances, à titre de contributions a internationales pour l’exercice 2018-2019, qui, conform 12(2) de la Loi d’aide au développement international ( ne dépasse pas 232 491 748 $
L25
– Achat d’actions d’institutions financières internationale 2018-2019 pour une somme d’au plus 11 713 306 $ US — CAN —, effectué en conformité avec le paragraphe 12(2 veloppement international (institutions financières) et g fournie par le ministre des Affaires étrangères, en cons des Finances
MINISTÈRE DES AFFAIRES INDIENNES ET DU NORD CAN Department of Indian Affairs and Northern Developmen 1
– Dépenses de fonctionnement
– Dépenses relatives aux ouvrages, bâtiments et matériel
– Autorisation d’effectuer des dépenses — recouvrables o vaux effectués sur des propriétés n’appartenant pas au aux services fournis à l’égard de celles-ci
– Autorisation d’affecter des fonds dans le cadre d’activit économique des Indiens et des Inuits, relatives au déve des Indiens et des Inuits et à l’approvisionnement en m
– Autorisation de vendre de l’électricité, conformément a par le gouverneur en conseil, aux consommateurs qui s
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vivant dans des centres éloignés lorsque ces derniers n sources alternatives locales d’approvisionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Dépenses relatives aux bâtiments, ouvrages, terrains et le contrôle et la propriété peuvent être cédés :
a) soit aux gouvernements provinciaux, selon les co le gouverneur en conseil;
b) soit à des bandes indiennes ou à des Indiens, à ti à la discrétion du ministre des Affaires indiennes et
– Dépenses relatives aux bâtiments, ouvrages, terrains et l’égard de propriétés n’appartenant pas au gouvernem
– Autorisation d’effectuer des dépenses recouvrables pou sant pas la part des frais assumés par les gouvernemen routes et ouvrages connexes 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
L15
– Prêts à des revendicateurs autochtones, conformément vées par le gouverneur en conseil, pour le paiement de vendications autochtones (recherche, négociation et éla
L20
– Prêts à des premières nations de la Colombie-Britanniq per au processus de la Commission des traités de la Co MINISTÈRE DES ANCIENS COMBATTANTS Department of Veterans Affairs
– Dépenses de fonctionnement
– Dépenses afférentes à l’entretien de propriétés immobi latives à des travaux de génie et de recherche techniqu valeur tangible à la propriété ainsi que le paiement des vices publics
– Sous réserve de l’approbation du gouverneur en conse rentes :
a) aux travaux de réparation nécessaires sur des pro vertu de contrats particuliers à prix ferme et vendue sur les terres destinées aux anciens combattants (S. de corriger des défectuosités dont ni l’ancien comba peuvent être tenus financièrement responsables;
b) à tout autre travail qui s’impose sur d’autres prop der l’intérêt que le directeur y possède.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab
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prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour crit à chacune des subventions pouvant être modifié so tion du Conseil du Trésor – Contributions MINISTÈRE DES FINANCES Department of Finance
– Dépenses du programme – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Aide financière fournie par le ministre des Finances à l’A de développement, en vertu du paragraphe 8(2) de la L ton Woods et des accords connexes, sous forme de pai dant pas, au total, 441 610 000 $ pour l’exercice 2018-20 MINISTÈRE DES PÊCHES ET DES OCÉANS Department of Fisheries and Oceans
– Dépenses de fonctionnement
– Participation du Canada aux dépenses des commission pêches
– Autorisation de fournir gratuitement des locaux aux com des pêches
– Autorisation de faire des avances recouvrables équivale quote-part de ces commissions dans les programmes à
– Autorisation de faire des avances recouvrables pour de d’arrimage et d’autres services de la marine marchand liers, à des organismes indépendants et à d’autres gou l’exercice de sa compétence en matière de navigation, navigation et à la navigation maritime
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit : a) les activités de la Garde côtière canadienne;
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
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Postes – Dépenses en capital
– Autorisation de faire des paiements aux provinces, aux torités locales ou privées à titre de contributions à des entrepris par ces administrations ou autorités
– Autorisation d’acheter des bateaux de pêche commerci 10
– Subventions inscrites à tout budget des dépenses pour – Contributions MINISTÈRE DES RESSOURCES NATURELLES Department of Natural Resources
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit : a) la vente de produits d’information et de produits
b) la délivrance de licences, de permis et de certifica les explosifs et du Règlement de 2013 sur les explos c) la formation et les attestations de formation liées visés à l’alinéa b);
d) la perception, dans le cadre des activités du minis services de recherche, de consultation, d’évaluation tration et pour l’accès à des travaux de recherche;
e) la prestation de services de soutien internes en ve Loi sur la gestion des finances publiques.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions
MINISTÈRE DES SERVICES AUX AUTOCHTONES DU CAN Department of Indigenous Services Canada 1
– Dépenses de fonctionnement
– Dépenses relatives aux ouvrages, bâtiments et matériel
– Autorisation d’effectuer des dépenses — recouvrables o vaux effectués sur des propriétés n’appartenant pas au aux services fournis à l’égard de celles-ci
– Autorisation d’affecter des fonds dans le cadre d’activit économique des Indiens et des Inuits, relatives au déve des Indiens et des Inuits et à l’approvisionnement en m
– Autorisation de vendre de l’électricité, conformément a par le gouverneur en conseil, aux consommateurs qui s vant dans des centres éloignés lorsque ces derniers n’o alternatives locales d’approvisionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe
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connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit :
a) la prestation de services ou la vente de produits s tion de la santé et aux services médicaux;
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Dépenses relatives aux bâtiments, ouvrages, terrains et le contrôle et la propriété peuvent être cédés :
a) soit aux gouvernements provinciaux, selon les co le gouverneur en conseil;
b) soit à des bandes indiennes ou à des Indiens, à ti à la discrétion du ministre d’État portant le titre de m Autochtones.
– Dépenses relatives aux bâtiments, ouvrages, terrains et l’égard de propriétés n’appartenant pas au gouvernem
– Autorisation d’effectuer des dépenses recouvrables pou sant pas la part des frais assumés par les gouvernemen routes et ouvrages connexes 10
– Subventions inscrites à tout budget des dépenses pour
– Contributions, sous forme de paiements en argent ou d de services MINISTÈRE DES TRANSPORTS Department of Transport 1
– Dépenses de fonctionnement
– Autorisation d’engager des dépenses pour des biens au cadre de l’exercice d’une compétence en matière d’aér
– Autorisation de payer des commissions pour le recouvr tu de la Loi sur l’aéronautique
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent notamment de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5 10
– Dépenses en capital
Subventions et contributions — Réseau de transport effica
– Subventions inscrites à tout budget des dépenses pour – Contributions 15
Subventions et contributions — Réseau de transport écolo
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– Subventions inscrites à tout budget des dépenses pour – Contributions 20
Subventions et contributions — Réseau de transport sûr et
– Subventions inscrites à tout budget des dépenses pour – Contributions
MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVICES G Department of Public Works and Government Services 1
– Dépenses de fonctionnement pour la prestation de serv caux et de services communs et centraux
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada, de la Loi sur l’assurancel’administration des biens saisis
– Autorisation de dépenser les recettes perçues au cours viennent de la prestation de services de gestion des loc muns et centraux
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent notamment de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital, y compris les dépenses relatives à des biens fédéraux
– Autorisation d’effectuer des remboursements à des loca raux relativement à des améliorations à ceux-ci autoris Travaux publics et des Services gouvernementaux MINISTÈRE DU PATRIMOINE CANADIEN Department of Canadian Heritage 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les activités de l’Institut canadien de conservation d’information sur le patrimoine et du Bureau de cert diovisuels canadiens;
b) les activités afférentes au programme « Expérienc
c) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Subventions inscrites à tout budget des dépenses pour
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Postes – Contributions MUSÉE CANADIEN DE LA NATURE Canadian Museum of Nature
– Paiements au Musée pour les dépenses de fonctionnem capital MUSÉE CANADIEN DE L’HISTOIRE Canadian Museum of History
– Paiements au Musée pour les dépenses de fonctionnem capital MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 Canadian Museum of Immigration at Pier 21
– Paiements au Musée pour les dépenses de fonctionnem capital MUSÉE CANADIEN DES DROITS DE LA PERSONNE Canadian Museum for Human Rights
– Paiements au Musée pour les dépenses de fonctionnem capital MUSÉE DES BEAUX-ARTS DU CANADA National Gallery of Canada
– Paiements au Musée pour les dépenses de fonctionnem capital
– Paiements au Musée à l’égard de l’acquisition d’objets sée et des frais connexes
MUSÉE NATIONAL DES SCIENCES ET DE LA TECHNOLOG National Museum of Science and Technology 1
– Paiements au Musée pour les dépenses de fonctionnem capital OFFICE DES TRANSPORTS DU CANADA Canadian Transportation Agency
– Dépenses du programme OFFICE NATIONAL DE L’ÉNERGIE National Energy Board
– Dépenses du programme – Contributions OFFICE NATIONAL DU FILM National Film Board
– Dépenses du programme REGISTRAIRE DE LA COUR SUPRÊME DU CANADA Registrar of the Supreme Court of Canada
– Dépenses du programme
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SECRÉTARIAT DES CONFÉRENCES INTERGOUVERNEMEN Canadian Intergovernmental Conference Secretariat 1
– Dépenses du programme
SECRÉTARIAT DU COMITÉ DES PARLEMENTAIRES SUR L ET LE RENSEIGNEMENT Secretariat of the National Security and Intelligence Co Parliamentarians 1
– Dépenses du programme SECRÉTARIAT DU CONSEIL DU TRÉSOR Treasury Board Secretariat
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la prestation de services de soutien inte 29.2 de cette loi et de ses autres activités
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
Dépenses éventuelles du gouvernement
– Autorisation donnée au Conseil du Trésor d’augmenter
– Autorisation donnée au Conseil du Trésor de payer pou gentes ou imprévues — auxquelles il n’est pas pourvu p ment pour lʼoctroi de nouvelles subventions ou contrib du montant de toute subvention prévue dans un budge l’exercice, dans la mesure où ces dépenses sont confor tère ou de l’organisme pour lequel celles-ci sont effectu
– Autorisation de réemployer les sommes affectées à des crédits et versées au présent crédit 10
Initiatives pangouvernementales
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice, pour appuyer la mise en œuvre d’initiatives nistration publique fédérale en matière de gestion strat 20
Assurances de la fonction publique
– À l’égard de tout ou partie de la fonction publique et de déterminées par le Conseil du Trésor, paiements effect programmes d’assurance, de pension, d’avantages soc tentes — ou de l’administration de ces programmes ou au titre des primes, contributions, avantages sociaux, f
– Autorisation d’affecter tous revenus ou toutes autres so cadre des programmes d’assurance, de pension, d’avan d’autres ententes :
a) pour compenser notamment les primes, contribu frais et autres dépenses liés à ces programmes ou a
b) pour rembourser les employés admissibles, en ap 96(3) de la Loi sur l’assurance-emploi, pour l’excéde 25
Report du budget de fonctionnement
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– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice en raison du report de tout budget de fonctio précédent 30
Besoins en matière de rémunération
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice pour : a) des prestations parentales et de maternité;
b) des versements liés à la cessation de service ou d
c) des rajustements apportés aux modalités de serv nistration publique fédérale, notamment la Gendarm et des membres des Forces canadiennes, qui n’ont p crédit 15, Rajustements à la rémunération. 35
Report du budget des dépenses en capital
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice en raison du report de tout budget des dépen cice précédent 40
– Autorisation donnée au Conseil du Trésor d’augmenter ministère ou à un organisme figurant à l’appendice 1 d dépenses de l’exercice, pour une initiative annoncée da vrier 2018 et figurant à cet appendice pour ce ministère montant qui ne peut excéder celui mentionné en regard tamment pour permettre l’octroi de nouvelles subventi montant de toute subvention prévue dans un budget d cice, dans la mesure où les dépenses – auxquelles il n’e ailleurs – découlant de l’augmentation du crédit sont co ministère ou de l’organisme pour lequel les dépenses s SÉNAT Senate
– Dépenses du programme, notamment les paiements lié bureaux des sénateurs et le versement d’une allocation sident du Sénat au lieu de la mise à sa disposition d’un – Contributions
SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIAIRES Courts Administration Service 1
– Dépenses du programme
SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINIS Administrative Tribunals Support Service of Canada 1
– Dépenses du programme
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCURITÉ Canadian Security Intelligence Service 1
– Dépenses du programme SERVICE CORRECTIONNEL DU CANADA Correctional Service of Canada
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour – Contributions
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– Autorisation de verser à la Caisse de bienfaisance des d au cours de l’exercice, des activités des détenus financ
– Autorisation d’exploiter des cantines dans les établissem ser les recettes, au cours de l’exercice, à la Caisse de bi
– Paiements, selon les conditions fixées par le gouverneu
a) aux détenus libérés aux prises avec une incapacit leur participation aux activités normales dans des ét ou pour le compte de tels détenus; b) aux personnes à charge de détenus — libérés ou de leur participation à de telles activités.
– Autorisation au ministre de la Sécurité publique et de la réserve de l’approbation du gouverneur en conseil, de avec le gouvernement de toute province en vue, selon
a) de l’incarcération, dans les établissements de cett condamnées ou transférées dans un pénitencier;
b) de l’indemnisation afférente à l’entretien de ces p c) du paiement des frais de construction et d’autres blissements. 5
– Dépenses en capital, notamment les paiements :
a) aux collectivités autochtones, au sens de l’article tème correctionnel et la mise en liberté sous conditi visé à l’article 81 de cette loi et prévoyant la prestati nels;
b) aux organisations à but non lucratif prenant part nelles communautaires, aux provinces et aux munic butions pour leurs travaux de construction respectif SERVICE DE PROTECTION PARLEMENTAIRE Parliamentary Protective Service 1
– Dépenses du programme – Autorisation de dépenser les recettes perçues au cours viennent de ses activités SERVICES PARTAGÉS CANADA Shared Services Canada
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice pour la prestation de s l’information au titre de la Loi sur Services partagés Ca au cours de celui-ci qui proviennent de la prestation de 5
– Dépenses en capital
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe capital engagées au cours de cet exercice, les recettes p ci qui proviennent de la prestation de services de techn au titre de la Loi sur Services partagés Canada SOCIÉTÉ CANADIENNE DES POSTES Canada Post Corporation 1
– Paiements à la Société à des fins spéciales
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOGEME Canada Mortgage and Housing Corporation 1
– Paiements à la Société visant à la rembourser pour les r elle sur les prêts consentis, les subventions et contribu penses contractées, les pertes subies et les frais et déb cas : a) au titre de la Loi nationale sur l’habitation;
b) dans le cadre des attributions qui lui sont conféré dérale et qu’elle exerce en conformité avec la Loi su d’hypothèques et de logement. SOCIÉTÉ DU CENTRE NATIONAL DES ARTS National Arts Centre Corporation 1
– Paiements à la Société pour les dépenses de fonctionne SOCIÉTÉ RADIO-CANADA Canadian Broadcasting Corporation
– Paiements à la Société pour les dépenses de fonctionne
– Paiements à la Société pour le fonds de roulement
– Paiements à la Société pour les dépenses en capital
STATION CANADIENNE DE RECHERCHE DANS L’EXTRÊM Canadian High Arctic Research Station 1
– Dépenses du programme
– Subventions inscrites à tout budget des dépenses pour – Contributions STATISTIQUE CANADA Statistics Canada 1
– Dépenses du programme
– Subventions inscrites à tout budget des dépenses pour
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi TÉLÉFILM CANADA Telefilm Canada 1
– Paiements à la société devant servir aux fins prévues pa Canada
TRIBUNAL DES ANCIENS COMBATTANTS (RÉVISION ET A Veterans Review and Appeal Board 1
– Dépenses du programme VIA RAIL CANADA INC. VIA Rail Canada Inc.
– Paiements à la société pour les dépenses liées à sa gest – Paiements à la société pour les dépenses en capital
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
– Paiements à la société en vue de la prestation d’un serv conformément aux contrats conclus en vertu du sous-a (Transports) de la Loi no 1 de 1977 portant affectation d
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 2
SCHEDULE 2
Based on the Main Estimates 2018–19, the amount granted is $4,6 in this Schedule ($6,212,835,005) less the total of the interim app Act No. 1, 2018–19 ($1,553,208,752).
Sums granted to Her Majesty by this Act for the fiscal year endin following fiscal year ending March 31, 2020 and the purposes for w Vote No.
Items CANADA BORDER SERVICES AGENCY Agence des services frontaliers du Canada
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) fees, related to border operations, for the provisi of a facility or for a product, right or privilege; and (b) payments received under contracts entered into 5
– Capital expenditures CANADA REVENUE AGENCY Agence du revenu du Canada
– Operating expenditures – Contributions
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A 5
– Capital expenditures
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A PARKS CANADA AGENCY Agence Parcs Canada 1
– Program expenditures – Capital expenditures
– The grants listed in any of the Estimates for the fiscal y – Contributions, including
(a) expenditures on other than federal property; and
(b) payments to provinces and municipalities as con cost of undertakings carried out by those bodies 5
– Amounts credited to the New Parks and Historic Sites A specified in subsection 21(3) of the Parks Canada Agen
2015-2016-2017-2018
Chapter 17: Appropriation Act No. 2, 2018–19 SCHEDULE 2 (French)
ANNEXE 2
D’après le Budget principal des dépenses 2018-2019, la somme acc figurant à la présente annexe (6 212 835 005 $), moins le total des crédits no1 pour 2018-2019 (1 553 208 752 $).
Sommes accordées par la présente loi à Sa Majesté pour l’exercice en cours et à l’exercice suivant se terminant le 31 mars 2020, et fin No du crédit
Postes AGENCE DES SERVICES FRONTALIERS DU CANADA Canada Border Services Agency
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les droits — liés aux activités à la frontière — perç service, l’utilisation d’une installation, l’achat d’un p droit ou d’un privilège;
b) les paiements reçus au titre de contrats conclus p 5
– Dépenses en capital AGENCE DU REVENU DU CANADA Canada Revenue Agency
– Dépenses de fonctionnement – Contributions
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc 5
– Dépenses en capital
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc AGENCE PARCS CANADA Parks Canada Agency 1
– Dépenses du programme – Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions, notamment :
a) les dépenses afférentes à des propriétés autres q ment fédéral;
b) les paiements aux provinces et aux municipalités l’égard des engagements assumés par ces dernière 5
– Sommes créditées au Compte des nouveaux parcs et li fins visées au paragraphe 21(3) de la Loi sur l’Agence P
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 16
An Act respecting cannabis and to amend the Controlled Drugs and Substances Act, the Criminal Code and other Acts
ASSENTED TO JUNE 21, 2018 BILL C-45
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act respecting cannabis and to amend the Controlled Drugs and Substances Act, the Criminal Code and other Acts”.
SUMMARY This enactment enacts the Cannabis Act to provide legal access to cannabis and to control and regulate its production, distribution and sale. The objectives of the Act are to prevent young persons from accessing cannabis, to protect public health and public safety by establishing strict product safety and product quality requirements and to deter criminal activity by imposing serious criminal penalties for those operating outside the legal framework. The Act is also intended to reduce the burden on the criminal justice system in relation to cannabis. The Act (a) establishes criminal prohibitions such as the unlawful sale or distribution of cannabis, including its sale or distribution to young persons, and the unlawful possession, production, importation and exportation of cannabis; (b) enables the Minister to authorize the possession, production, distribution, sale, importation and exportation of cannabis, as well as to suspend, amend or revoke those authorizations when warranted; (c) authorizes persons to possess, sell or distribute cannabis if they are authorized to sell cannabis under a provincial Act that contains certain legislative measures; (d) prohibits any promotion, packaging and labelling of cannabis that could be appealing to young persons or encourage its consumption, while allowing consumers to have access to information with which they can make informed decisions about the consumption of cannabis; (e) provides for inspection powers, the authority to impose administrative monetary penalties and the ability to commence proceedings for certain offences by means of a ticket; (f) includes mechanisms to deal with seized cannabis and other property; (g) authorizes the Minister to make orders in relation to matters such as product recalls, the provision of information, the conduct of tests or studies, and the taking of measures to prevent non-compliance with the Act; (h) permits the establishment of a cannabis tracking system for the purposes of the enforcement and administration of the Act;
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Chapter 16: Cannabis Act SUMMARY
(i) authorizes the Minister to fix, by order, fees related to the administration of the Act; and (j) authorizes the Governor in Council to make regulations respecting such matters as quality, testing, composition, packaging and labelling of cannabis, security clearances and the collection and disclosure of information in respect of cannabis as well as to make regulations exempting certain persons or classes of cannabis from the application of the Act.
This enactment also amends the Controlled Drugs and Substances Act to, among other things, increase the maximum penalties for certain offences and to authorize the Minister to engage persons having technical or specialized knowledge to provide advice. It repeals item 1 of Schedule II and makes consequential amendments to that Act as the result of that repeal. In addition, it repeals Part XII.1 of the Criminal Code, which deals with instruments and literature for illicit drug use, and makes consequential amendments to that Act. It amends the Non-smokers’ Health Act to prohibit the smoking and vaping of cannabis in federally regulated places and conveyances. Finally, it makes consequential amendments to other Acts.
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ii
TABLE OF PROVISIONS An Act respecting cannabis and to amend the Controlled Drugs and Substances Act, the Criminal Code and other Acts
Short Title 1
Cannabis Act
Interpretation 2
Definitions
Interpretation
Designation of Minister
Application 5
Youth Criminal Justice Act
5.1
For greater certainty
Her Majesty 6
Act binding on Her Majesty
Purpose 7
Purpose
PART 1
Prohibitions, Obligations and Offences DIVISION 1
Criminal Activities 8
Possession
8.1
Definition of medical emergency
Distribution
Selling
Importing and exporting
Production
Possession, etc., for use in production or distribution of illicit cannabis
Use of young person
Sentencing
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Chapter 16: Cannabis Act TABLE OF PROVISIONS
DIVISION 2
Other Prohibitions SUBDIVISION A Promotion 16
Non-application
Promotion
False promotion — cannabis
Use of certain terms, etc.
Promotion using foreign media
Sponsorship
Name of facility
Publication, etc. of prohibited promotions
Inducements
SUBDIVISION B Packaging and Labelling 25
Compliance with regulations
Prohibited packaging and labelling — cannabis
Prohibited packaging and labelling — cannabis accessory
Use of certain terms, etc.
SUBDIVISION C Display 29
Display of cannabis
Display of cannabis accessory
SUBDIVISION D Selling and Distributing 31
Appeal to young persons
Selling cannabis accessory to young person
Prohibited sales
Prohibited substances
Selling or distributing recalled cannabis
Self-service display
Dispensing device
SUBDIVISION E Other Prohibitions 38
Obstructing inspector
False or misleading statement
DIVISION 3
Obligations 40
Compliance with conditions
Suspension
Public disclosure
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v
Chapter 16: Cannabis Act TABLE OF PROVISIONS
Promotion-related information — cannabis
DIVISION 4
Miscellaneous 44
Penalty
Limitation period
Offences by corporate officers, etc.
Continuing offence
Employees or agents or mandataries
Venue
Reference to exception, exemption, etc.
PART 2
Ticketable Offences 51
Procedure
Consequences of payment
Consequences of being convicted
Consequences of failing to pay fine
Imprisonment
55.1
Licences, permits, etc.
Exclusion of laying information
Application of Criminal Code
Election of Attorney General
Agreements
Compensation agreements
PART 3
Licences and Permits 61
Applications for licences and permits
Authority to issue, renew and amend
Amendment on own initiative
Suspension
Revocation
Notice of proposed revocation
Security clearances
Termination of application
PART 4
General Authorizations 69
Provincially authorized selling
Administration and enforcement activities — federal Acts
Employees — this Act
Employees — provincial Acts
PART 5
Ministerial Orders 73
Provision of information
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vi
Chapter 16: Cannabis Act TABLE OF PROVISIONS
Tests and studies
Measures
Recall
Recall or measures taken by Minister
Review officers
Request for review
Statutory Instruments Act
PART 6
Cannabis Tracking System 81
Establishment and maintenance
Order requiring information
Disclosure of information
PART 7
Inspections 84
Designation of inspectors
Provision of documents, information or samples
Power to enter
PART 8
Search Warrant 87
Information for search warrant
Assistance and use of force
PART 9
Disposition of Seized Things Report to Minister 89
Report of seizure, etc.
Application 90
Sections 489.1 and 490 of Criminal Code applicable
DIVISION 1
Non-chemical Offence-related Property Restraint Orders 91
Application for restraint order
Sections 489.1 and 490 of Criminal Code applicable
Management Orders 93
Management order
Forfeiture 94
Forfeiture order
Application for in rem forfeiture
2015-2016-2017-2018
vi
Chapter 16: Cannabis Act TABLE OF PROVISIONS
Power to set aside transfers
Notice
Notice
Application of claimants
Appeal — subsection 95(2)
Suspension of order pending appeal
DIVISION 2
Cannabis and Chemical Property 102
Return
Application for order to return
Forfeiture if no application
Expedited disposition
Destruction of plants
Disposition following proceedings
Disposal with consent
Disposition report
PART 10
Administrative Monetary Penalties Powers of Minister 110
Powers
Violation 111
Commission
Proceedings 112
Issuance of notice of violation
Penalties 113
Payment
Compliance Agreements 114
Entering into compliance agreements
Refusal to enter into compliance agreement
Review by Minister 116
Review — with respect to facts
Enforcement 117
Debts to Her Majesty
Certificate of default
Rules About Violations 119
Certain defences not available
Burden of proof
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ix
Chapter 16: Cannabis Act TABLE OF PROVISIONS
Violation by corporate officers, etc.
Employees or agents or mandataries
Continuing violation
Other Provisions 124
Evidence
Limitation period
How act or omission may be proceeded with
Certification by Minister
PART 11
General Disclosure of Information 128
Personal information
Confidential business information
Analysis 130
Designation of analysts
Analysis
Trademarks 132
Trademarks
Evidence and Procedure 133
Copies of documents
Certificate issued under regulations
Certificate of analyst
Proof of notice
Continuity of possession
Copies of records, reports, etc.
Regulations
Regulations and Exemptions 140
Exemption by Minister — persons
Statutory Instruments Act
Fees 142
Fees
Consultation
Remission of fees
Non-payment of fees
Adjustment of amounts
User Fees Act
Costs 148
Debts to Her Majesty
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x
Chapter 16: Cannabis Act TABLE OF PROVISIONS
Certificate of default
Technical Assistance 150
Advice of experts
Amendments to Schedules 151
Schedules 1 and 2
Review and Report 151.1 Review of Act
PART 12
Transitional Provisions and Related, Consequential and Coordinating Amendments Transitional Provisions 152
Definition of commencement day
Decisions
Inspectors
Analysts
Exemptions — Controlled Drugs and Substances Act
Records, reports, etc.
Access to Cannabis for Medical Purposes Regulations — section 35 licences
Narcotic Control Regulations — licences
Industrial Hemp Regulations — licences and authorizations
160.1 Definitions 161
Regulations
Related Amendments 162
Non-smokers’ Health Act
Consequential Amendments 165
Criminal Records Act
Identification of Criminals Act
National Defence Act
Customs Act
Mutual Legal Assistance in Criminal Matters Act
Corrections and Conditional Release Act
Seized Property Management Act
Firearms Act
Proceeds of Crime (Money Laundering) and Terrorist Financing Act
Youth Criminal Justice Act
2015-2016-2017-2018
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Chapter 16: Cannabis Act TABLE OF PROVISIONS
International Interests in Mobile Equipment (aircraft equipment) Act
Canada Consumer Product Safety Act
Canadian Victims Bill of Rights
Coordinating Amendments 188
2013, c. 24
Bill S-5
Bill C-28
Bill C-37
Bill
Bill
PART 13
Controlled Drugs and Substances Act 194
Amendments to the Act
Coordinating Amendments 206
Bill C-37
PART 14
Criminal Code 207
Amendments to the Act
Coordinating Amendment 225
2015, c. 16
PART 15
Coming into Force 226
Order in council
SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 SCHEDULE 6
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xi
64-65-66-67 ELIZABETH II
CHAPTER 16
An Act respecting cannabis and to amend the Controlled Drugs and Substances Act, the Criminal Code and other Acts [Assented to 21st June, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Cannabis Act.
Interpretation Definitions 2 (1) The following definitions apply in this Act.
analyst means an individual who is designated as an analyst under section 130. (analyste) Attorney General means (a) the Attorney General of Canada, and includes his
or her lawful deputy; or (b) with respect to proceedings commenced at the instance of the government of a province and conducted by or on behalf of that government, the Attorney General of that province, and includes his or her lawful deputy. (procureur général)
brand element includes a brand name, trademark, tradename, distinguishing guise, logo, graphic arrangement, design or slogan that is reasonably associated with, or that evokes, (a) cannabis, a cannabis accessory or a service related to cannabis; or
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Chapter 16: Cannabis Act Interpretation Section 2
(b) a brand of any cannabis, cannabis accessory or
service related to cannabis. (élément de marque) brand-preference promotion means promotion of cannabis by means of its brand characteristics, promotion of a cannabis accessory by means of its brand characteristics or promotion of a service related to cannabis by means of the brand characteristics of the service. (promotion de marque) cannabis means a cannabis plant and anything referred to in Schedule 1 but does not include anything referred to in Schedule 2. (cannabis) cannabis accessory means (a) a thing, including rolling papers or wraps, holders, pipes, water pipes, bongs and vaporizers, that is represented to be used in the consumption of cannabis; or (b) a thing that is deemed under subsection (3) to be
represented to be used in the consumption of cannabis. (accessoire) cannabis plant means a plant that belongs to the genus Cannabis. (plante de cannabis) chemical offence-related property means offencerelated property that is a chemical and includes (a) anything that contains any offence-related property that is a chemical; or (b) anything that has any offence-related property on
it that is a chemical. (bien infractionnel chimique) chemical property means (a) any chemical offence-related property; (b) a chemical that is not chemical offence-related property; or (c) anything that contains a chemical referred to in
paragraph (b) or anything that has such a chemical on it. (bien chimique) competent authority means a public authority of a foreign country that is authorized under the laws of that country to approve the importation or exportation of cannabis into or from that country. (autorité compétente) designated offence means
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Chapter 16: Cannabis Act Interpretation Section 2
(a) an offence under subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7), 13(1) or 14(1); or (b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a). (infraction désignée) distribute includes administering, giving, transferring, transporting, sending, delivering, providing or otherwise making available in any manner, whether directly or indirectly, and offering to distribute. (distribuer) dried cannabis means any part of a cannabis plant that has been subjected to a drying process, other than seeds. (cannabis séché) dwelling-house has the same meaning as in section 2 of the Criminal Code. (maison d’habitation) government means any of the following or their institutions: (a) the federal government; (b) a corporation named in Schedule III to the Financial Administration Act; (c) the government of a province or a public body established under an Act of the legislature of a province; (d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act; (e) the government of a foreign state or of a subdivision of a foreign state; and (f) an international organization of states. (administration)
illicit cannabis means cannabis that is or was sold, produced or distributed by a person prohibited from doing so under this Act or any provincial Act or that was imported by a person prohibited from doing so under this Act. (cannabis illicite) informational promotion means a promotion by which factual information is provided to the consumer about (a) cannabis or its characteristics; (b) a cannabis accessory or its characteristics; (c) a service related to cannabis; or
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Chapter 16: Cannabis Act Interpretation Section 2
(d) the availability or price of cannabis, a cannabis accessory or a service related to cannabis. (promotion informative) inspector means an individual who is designated as an inspector under section 84. (inspecteur) judge means a judge as defined in section 552 of the Criminal Code or a judge of a superior court of criminal jurisdiction. (juge) justice has the same meaning as in section 2 of the Criminal Code. (juge de paix) label includes a legend, word or mark that is, or is to be, applied or attached to or included in, or that accompanies or is to accompany, cannabis or a cannabis accessory or a package. (étiquette) Minister means the member of the Queen’s Privy Council for Canada who is designated as the Minister under section 4. (ministre) non-chemical offence-related property means offence-related property that is not chemical offence-related property. (bien infractionnel non chimique) offence-related property means, with the exception of cannabis, any property within or outside Canada (a) by means of or in respect of which a designated offence is committed; (b) that is used in any manner in connection with the commission of a designated offence; or (c) that is intended for use for the purpose of committing a designated offence. (bien infractionnel)
organization has the same meaning as in section 2 of the Criminal Code. (organisation) package means any inner or outer container or covering. (emballage) person means an individual or organization. (personne) possession has the same meaning as in subsection 4(3) of the Criminal Code. (possession) prescribed means prescribed by the regulations. (Version anglaise seulement) produce, in respect of cannabis, means to obtain it by any method or process, including by
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Chapter 16: Cannabis Act Interpretation Section 2
(a) manufacturing; (b) synthesis; (c) altering its chemical or physical properties by any
means; or (d) cultivating, propagating or harvesting it or any living thing from which it may be extracted or otherwise obtained. (production)
promote, in respect of a thing or service, means to make, for the purpose of selling the thing or service, a representation — other than a representation on a package or label — about the thing or service by any means, whether directly or indirectly, that is likely to influence and shape attitudes, beliefs and behaviours about the thing or service. (promotion) public place includes any place to which the public has access as of right or by invitation, express or implied, and any motor vehicle located in a public place or in any place open to public view. (lieu public) sell includes offer for sale, expose for sale and have in possession for sale. (vente) young person means (a) for the purposes of sections 8, 9 and 12, an individual who is 12 years of age or older but under 18 years of age; and (b) for the purposes of any other provision of this Act, an individual who is under 18 years of age. (jeune)
Dried cannabis (2) For the purposes of this Act, dried cannabis is a class
of cannabis. Deeming — cannabis accessory (3) For the purposes of the definition cannabis accessory, a thing that is commonly used in the consumption of cannabis is deemed to be represented to be used in the consumption of cannabis if the thing is sold at the same point of sale as cannabis.
Equivalency (4) For the purposes of this Act, a quantity referred to in
column 2 of Schedule 3 in respect of any class of cannabis referred to in column 1 of that Schedule is deemed to be equivalent to 1 g of dried cannabis.
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Chapter 16: Cannabis Act Interpretation Sections 3-7
Interpretation 3 Every power, duty or function imposed under this Act
that may be exercised or performed in respect of an offence under this Act may be exercised or performed in respect of a conspiracy, or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under this Act. Designation of Minister 4 The Governor in Council may, by order, designate a
member of the Queen’s Privy Council for Canada as the Minister for the purposes of this Act.
Application Youth Criminal Justice Act 5 The Youth Criminal Justice Act applies in respect of contraventions of provisions of this Act or of the regulations.
For greater certainty 5.1 For greater certainty, nothing in this Act is to be
construed as limiting the operation of the extrajudicial measures that are provided for under the Youth Criminal Justice Act.
Her Majesty Act binding on Her Majesty 6 This Act is binding on Her Majesty in right of Canada
or a province.
Purpose Purpose 7 The purpose of this Act is to protect public health and
public safety and, in particular, to (a) protect the health of young persons by restricting their access to cannabis; (b) protect young persons and others from inducements to use cannabis; (c) provide for the licit production of cannabis to reduce illicit activities in relation to cannabis; (d) deter illicit activities in relation to cannabis
through appropriate sanctions and enforcement measures;
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Chapter 16: Cannabis Act Purpose Sections 7-8
(e) reduce the burden on the criminal justice system
in relation to cannabis; (f) provide access to a quality-controlled supply of cannabis; and (g) enhance public awareness of the health risks associated with cannabis use.
PART 1
Prohibitions, Obligations and Offences DIVISION 1
Criminal Activities Possession 8 (1) Unless authorized under this Act, it is prohibited (a) for an individual who is 18 years of age or older to
possess, in a public place, cannabis of one or more classes of cannabis the total amount of which, as determined in accordance with Schedule 3, is equivalent to more than 30 g of dried cannabis; (b) for an individual who is 18 years of age or older to possess any cannabis that they know is illicit cannabis; (c) for a young person to possess cannabis of one or more classes of cannabis the total amount of which, as determined in accordance with Schedule 3, is equivalent to more than 5 g of dried cannabis; (d) for an individual to possess, in a public place, one
or more cannabis plants that are budding or flowering; (e) for an individual to possess more than four
cannabis plants that are not budding or flowering; or (f) for an organization to possess cannabis.
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Chapter 16: Cannabis Act PART 1 Prohibitions, Obligations and Offences DIVISION 1 Criminal Activities Sections 8-8.1
Punishment (2) Subject to section 51, every person that contravenes subsection (1) (a) is guilty of an indictable offence and is liable (i) in the case of an individual who is 18 years of
age or older, to imprisonment for a term of not more than five years less a day, (ii) in the case of a young person, to a youth sentence under the Youth Criminal Justice Act, or (iii) in the case of an organization, to a fine in an
amount that is in the discretion of the court; or (b) is guilty of an offence punishable on summary
conviction and is liable (i) in the case of an individual who is 18 years of age or older, to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both, (ii) in the case of a young person, to a youth sentence under the Youth Criminal Justice Act, or (iii) in the case of an organization, to a fine of not more than $100,000.
Definition of medical emergency 8.1 (1) For the purposes of this section, medical emergency means a physiological event induced by the introduction of a psychoactive substance into the body of a person that results in a life-threatening situation and in respect of which there are reasonable grounds to believe that the person requires emergency medical or law enforcement assistance.
Exemption — medical emergency (2) No person who seeks emergency medical or law enforcement assistance because that person, or another person, is suffering from a medical emergency is to be charged or convicted of an offence under subsection 8(1) if the evidence in support of that offence was obtained or discovered as a result of that person having sought assistance or having remained at the scene.
Exemption — persons at the scene (3) The exemption under subsection (2) also applies to
any person, including the person suffering from the
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Chapter 16: Cannabis Act PART 1 Prohibitions, Obligations and Offences DIVISION 1 Criminal Activities Sections 8.1-9
medical emergency, who is at the scene on the arrival of the emergency medical or law enforcement assistance.
Exemption — evidence (4) No person who seeks emergency medical or law enforcement assistance because that person, or another person, is suffering from a medical emergency, or who is at the scene on the arrival of the assistance, is to be charged with an offence concerning a violation of any condition of a pre-trial release or probation order relating to an offence under subsection 8(1) if the evidence in support of that offence was obtained or discovered as a result of that person having sought assistance or having remained at the scene.
Deeming (5) Any condition of a person’s pre-trial release, probation order, conditional sentence or parole relating to an offence under subsection 8(1) that may be violated as a result of the person seeking emergency medical or law enforcement assistance for their, or another person’s, medical emergency, or as a result of having been at the scene on the arrival of the assistance, is deemed not to be violated.
Distribution 9 (1) Unless authorized under this Act, it is prohibited (a) for an individual who is 18 years of age or older (i) to distribute cannabis of one or more classes of
cannabis the total amount of which is equivalent, as determined in accordance with Schedule 3, to more than 30 g of dried cannabis, (ii) to distribute cannabis to an individual who is
under 18 years of age, (iii) to distribute cannabis to an organization, or (iv) to distribute cannabis that they know is illicit
cannabis; (b) for a young person (i) to distribute cannabis of one or more classes of cannabis the total amount of which is equivalent, as determined in accordance with Schedule 3, to more than 5 g of dried cannabis, (ii) to distribute cannabis to an organization;
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(c) for an individual (i) to distribute one or more cannabis plants that
are budding or flowering, or (ii) to distribute more than four cannabis plants
that are not budding or flowering; or (d) for an organization to distribute cannabis.
Possession for purpose of distributing (2) Unless authorized under this Act, it is prohibited to possess cannabis for the purpose of distributing it contrary to subsection (1).
Defence — subparagraph (1)(a)(ii) (3) It is not a defence to a charge arising out of the contravention of subparagraph (1)(a)(ii) that the accused believed that the individual referred to in that subparagraph was 18 years of age or older, unless the accused took reasonable steps to ascertain the individual’s age. Defence — subsection (2) (4) It is not a defence to a charge arising out of the contravention of subsection (2) of possessing cannabis for the purpose of distributing it to an individual referred to in subparagraph (1)(a)(ii) that the accused believed that the individual was 18 years of age or older, unless the accused took reasonable steps to ascertain the individual’s age. Punishment (5) Subject to section 51, every person that contravenes subsection (1) or (2) (a) is guilty of an indictable offence and is liable (i) in the case of an individual who is 18 years of
age or older, to imprisonment for a term of not more than 14 years, (ii) in the case of a young person, to a youth sentence under the Youth Criminal Justice Act, or (iii) in the case of an organization, to a fine in an
amount that is in the discretion of the court; or (b) is guilty of an offence punishable on summary
conviction and is liable
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(i) in the case of an individual who is 18 years of age or older who contravenes any of subparagraphs (1)(a)(i), (iii) and (iv) and (c)(i) and (ii) — or subsection (2) other than by possessing cannabis for the purpose of distributing it contrary to subparagraph (1)(a)(ii) — to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both, (ii) in the case of an individual who is 18 years of age or older who contravenes subparagraph (1)(a)(ii) — or subsection (2) if the possession was for the purpose of distribution contrary to subparagraph (1)(a)(ii) — to a fine of not more than $15,000 or imprisonment for a term of not more than 18 months, or to both, (iii) in the case of a young person, to a youth sentence under the Youth Criminal Justice Act, or (iv) in the case of an organization, to a fine of not more than $100,000.
Selling 10 (1) Unless authorized under this Act, it is prohibited to sell cannabis, or any substance represented or held out to be cannabis, to (a) an individual who is 18 years of age or older; (b) an individual who is under 18 years of age; or (c) an organization.
Possession for purpose of selling (2) Unless authorized under this Act, it is prohibited to possess cannabis for the purpose of selling it contrary to any of paragraphs (1)(a) to (c).
Defence — paragraph (1)(b) (3) It is not a defence to a charge arising out of the contravention of paragraph (1)(b) that the accused believed that the individual referred to in that paragraph was 18 years of age or older, unless the accused took reasonable steps to ascertain the individual’s age. Defence — subsection (2) (4) It is not a defence to a charge arising out of the contravention of subsection (2) of possessing cannabis for the purpose of selling it contrary to paragraph (1)(b) that the accused believed that the individual referred to in that paragraph was 18 years of age or older, unless the
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accused took reasonable steps to ascertain the individual’s age. Punishment (5) Subject to section 51, every person that contravenes any of paragraphs (1)(a) to (c) or subsection (2) (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years; or (b) is guilty of an offence punishable on summary
conviction and is liable (i) in the case of an individual who contravenes paragraph (1)(a) or (c) — or subsection (2) other than by possessing cannabis for the purpose of selling it contrary to paragraph (1)(b) — to a fine of not more than $5,000 or imprisonment for a term of not more than six months, or to both, (ii) in the case of an individual who contravenes paragraph (1)(b) — or subsection (2) if the possession was for the purpose of selling contrary to paragraph (1)(b) — to a fine of not more than $15,000 or imprisonment for a term of not more than 18 months, or to both, or (iii) in the case of an organization, to a fine of not more than $100,000.
Importing and exporting 11 (1) Unless authorized under this Act, the importation
or exportation of cannabis is prohibited.
Possession for purpose of exporting (2) Unless authorized under this Act, it is prohibited to
possess cannabis for the purpose of exporting it.
Punishment (3) Every person that contravenes subsection (1) or (2) (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years; or (b) is guilty of an offence punishable on summary conviction and is liable (i) in the case of an individual, to a fine of not more
than $5,000 or imprisonment for a term of not more than six months, or to both, or
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(ii) in the case of an organization, to a fine of not more than $300,000.
Production 12 (1) Unless authorized under this Act, it is prohibited (a) to obtain or offer to obtain cannabis by any
method or process, including by manufacturing, by synthesis or by using any means of altering the chemical or physical properties of cannabis; or (b) to alter or offer to alter the chemical or physical
properties of cannabis by the use of an organic solvent.
Authorized alteration (2) An individual may alter the chemical or physical
properties of any cannabis that they are not prohibited by this Act from possessing. Definition of organic solvent (3) In paragraph (1)(b), organic solvent means any organic compound that is explosive or highly or extremely flammable, including petroleum naphtha and compressed liquid hydrocarbons such as butane, isobutane, propane and propylene.
Cultivation, propagation and harvesting — 18 years of age or older (4) Unless authorized under this Act, it is prohibited for
an individual who is 18 years of age or older to cultivate, propagate or harvest, or to offer to cultivate, propagate or harvest, (a) a cannabis plant that is from a seed or plant material that they know is illicit cannabis; or (b) more than four cannabis plants at any one time in
their dwelling-house.
Cultivation, propagation and harvesting — dwellinghouse limit (5) Unless authorized under this Act, if two or more individuals who are 18 years of age or older are ordinarily resident in the same dwelling-house, it is prohibited for any of those individuals to cultivate, propagate or harvest any cannabis plants if doing so results in there being more than four such plants being cultivated, propagated or harvested at any one time in the dwelling-house.
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Cultivation, propagation and harvesting — 18 years of age or older — without authorization (6) Unless authorized under this Act, it is prohibited for
an individual who is 18 years of age or older (a) to cultivate, propagate or harvest any cannabis plant at a place that is not their dwelling-house or to offer to do so; or (b) to cultivate, propagate or harvest any living thing, other than a cannabis plant, from which cannabis may be extracted or otherwise obtained, or to offer to do so.
Cultivation, propagation and harvesting — young persons and organizations (7) Unless authorized under this Act, it is prohibited for a young person or an organization to cultivate, propagate or harvest any cannabis plant or any other living thing from which cannabis may be extracted or otherwise obtained, or to offer to do any of those things.
Definition of dwelling-house (8) For the purposes of this section, dwelling-house, in respect of an individual, means the dwelling-house where the individual is ordinarily resident and includes (a) any land that is subjacent to it and the immediately contiguous land that is attributable to it, including a yard, garden or any similar land; and (b) any building or structure on any land referred to
in paragraph (a).
Punishment (9) Subject to section 51, every individual who is 18 years of age or older who contravenes any of subsections (1), (4), (5) and (6) or any organization that contravenes subsection (1) or (7) (a) is guilty of an indictable offence and is liable to a term of imprisonment of not more than 14 years; or (b) is guilty of an offence punishable on summary
conviction and is liable (i) in the case of an individual, to a fine of not more
than $5,000 or imprisonment for a term of not more than six months, or to both, or (ii) in the case of an organization, to a fine of not more than $100,000.
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Punishment — young person (10) Every young person who contravenes subsection (1) or (7) is guilty of an indictable offence, or an offence punishable on summary conviction, and is liable to a youth sentence under the Youth Criminal Justice Act.
Possession, etc., for use in production or distribution of illicit cannabis 13 (1) It is prohibited to possess, produce, sell, distribute or import anything with the intention that it will be used to produce, sell or distribute illicit cannabis.
Punishment (2) Every person that contravenes subsection (1) (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than seven years; or (b) is guilty of an offence punishable on summary
conviction and is liable (i) in the case of an individual, to a fine of not more
than $5,000 or imprisonment for a term of not more than six months, or to both, or (ii) in the case of an organization, to a fine of not more than $100,000.
Use of young person 14 (1) It is prohibited to use the services of, or to involve, a young person in the commission of an offence under subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7) or 13(1).
Punishment (2) Every person that contravenes subsection (1) (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years; or (b) is guilty of an offence punishable on summary
conviction and is liable (i) in the case of an individual, to a fine of not more than $15,000 or imprisonment for a term of not more than 18 months, or to both, or (ii) in the case of an organization, to a fine of not
more than $100,000.
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Sentencing 15 (1) Without restricting the generality of the Criminal Code, the fundamental purpose of any sentence for an offence under this Division is to contribute to the respect for the law and the maintenance of a just, peaceful and safe society while encouraging rehabilitation, and treatment in appropriate circumstances, of offenders and acknowledging the harm done to victims and to the community.
Factors to take into consideration (2) If an individual is convicted of a designated offence,
the court imposing sentence on the individual must consider any relevant aggravating factors, including that the individual (a) in relation to the commission of the offence, (i) carried, used or threatened to use a weapon, (ii) used or threatened to use violence, or (iii) sold or distributed cannabis or possessed it for the purpose of sale or distribution, in or near a school, on or near school grounds or in or near any other public place usually frequented by young persons; and (b) was previously convicted of a designated offence, as defined in subsection 2(1) of this Act, or a designated substance offence, as defined in subsection 2(1) of the Controlled Drugs and Substances Act.
Reasons (3) If, in the case of an individual who is convicted of a
designated offence, the court is satisfied of the existence of one or more of the aggravating factors enumerated in paragraphs (2)(a) and (b), but decides not to sentence the individual to imprisonment, the court must give reasons for that decision. Drug treatment court program (4) A court sentencing an individual who is convicted of
an offence under this Division may delay sentencing to enable the individual (a) to participate in a drug treatment court program
approved by the Attorney General; or (b) to attend a treatment program under subsection
720(2) of the Criminal Code.
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Chapter 16: Cannabis Act PART 1 Prohibitions, Obligations and Offences DIVISION 1 Criminal Activities Sections 16-17
DIVISION 2
Other Prohibitions SUBDIVISION A
Promotion Non-application 16 Subject to the regulations, this Subdivision does not apply (a) to a literary, dramatic, musical, cinematographic,
scientific, educational or artistic work, production or performance that uses or depicts cannabis, a cannabis accessory or a service related to cannabis, or a brand element of any of those things, whatever the mode or form of its expression, if no consideration is given, directly or indirectly, for that use or depiction in the work, production or performance; (b) to a report, commentary or opinion in respect of
cannabis, a cannabis accessory or a service related to cannabis or a brand element of any of those things, if no consideration is given, directly or indirectly, for the reference to the cannabis, cannabis accessory, service or brand element in that report, commentary or opinion; (c) to a promotion, by a person that is authorized to
produce, sell or distribute cannabis, that is directed at any person that is authorized to produce, sell or distribute cannabis, but not, either directly or indirectly, at consumers; or (d) to a promotion, by a person that sells or distributes cannabis accessories or that provides a service related to cannabis, that is directed at any person that sells or distributes cannabis accessories, at any person that is authorized to produce, sell or distribute cannabis, but not, either directly or indirectly, at consumers.
Promotion 17 (1) Unless authorized under this Act, it is prohibited
to promote cannabis or a cannabis accessory or any service related to cannabis, including
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(a) by communicating information about its price or
distribution; (b) by doing so in a manner that there are reasonable
grounds to believe could be appealing to young persons; (c) by means of a testimonial or endorsement, however displayed or communicated; (d) by means of the depiction of a person, character or animal, whether real or fictional; or (e) by presenting it or any of its brand elements in a manner that associates it or the brand element with, or evokes a positive or negative emotion about or image of, a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring.
Exception — informational promotion — cannabis (2) Subject to the regulations, a person that is authorized
to produce, sell or distribute cannabis may promote cannabis by means of informational promotion or brandpreference promotion if the promotion is (a) in a communication that is addressed and sent to an individual who is 18 years of age or older and is identified by name; (b) in a place where young persons are not permitted
by law; (c) communicated by means of a telecommunication, where the person responsible for the content of the promotion has taken reasonable steps to ensure that the promotion cannot be accessed by a young person; (d) in a prescribed place; or (e) done in a prescribed manner.
Exception — informational promotion — cannabis accessories and services (3) Subject to the regulations, a person may promote a
cannabis accessory or a service related to cannabis by means of informational promotion or brand-preference promotion if the promotion is (a) in a communication that is addressed and sent to an individual who is 18 years of age or older and is identified by name;
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(b) in a place where young persons are not permitted
by law; (c) communicated by means of a telecommunication, where the person responsible for the content of the promotion has taken reasonable steps to ensure that the promotion cannot be accessed by a young person; (d) in a prescribed place; or (e) done in a prescribed manner.
Exception — point of sale — cannabis (4) Subject to the regulations, a person that is authorized
to sell cannabis may promote it at the point of sale if the promotion indicates only its availability, its price or its availability and price. Exception — point of sale — cannabis accessory and services (5) Subject to the regulations, a person that sells a cannabis accessory or provides a service related to cannabis may promote it at the point of sale if the promotion indicates only its availability, its price or its availability and price.
Exception — brand element on other things (6) Subject to the regulations, a person may promote cannabis, a cannabis accessory or a service related to cannabis by displaying a brand element of cannabis, of a cannabis accessory or of a service related to cannabis on a thing that is not cannabis or a cannabis accessory, other than (a) a thing that is associated with young persons; (b) a thing that there are reasonable grounds to believe could be appealing to young persons; or (c) a thing that is associated with a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring.
False promotion — cannabis 18 (1) It is prohibited to promote cannabis in a manner
that is false, misleading or deceptive or that is likely to create an erroneous impression about its characteristics, value, quantity, composition, strength, concentration, potency, purity, quality, merit, safety, health effects or health risks.
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Chapter 16: Cannabis Act PART 1 Prohibitions, Obligations and Offences DIVISION 2 Other Prohibitions SUBDIVISION A Promotion Sections 18-22
False promotion — cannabis accessory (2) It is prohibited to promote a cannabis accessory in a manner that is false, misleading or deceptive or that is likely to create an erroneous impression about its design, construction, performance, intended use, characteristics, value, composition, merit, safety, health effects or health risks.
Use of certain terms, etc. 19 It is prohibited to use any term, expression, logo, symbol or illustration specified in regulations made under paragraph 139(1)(z.1) in the promotion of cannabis, a cannabis accessory or a service related to cannabis.
Promotion using foreign media 20 It is prohibited to promote, in a way that is prohibited by this Part, cannabis, a cannabis accessory, a service related to cannabis or a brand element of any of those things in a publication that is published outside Canada, a broadcast that originates outside Canada or any other communication that originates outside Canada.
Sponsorship 21 It is prohibited to display, refer to or otherwise use any of the following, directly or indirectly in a promotion that is used in the sponsorship of a person, entity, event, activity or facility: (a) a brand element of cannabis, of a cannabis accessory or of a service related to cannabis; and (b) the name of a person that (i) produces, sells or distributes cannabis, (ii) sells or distributes a cannabis accessory, or (iii) provides a service related to cannabis.
Name of facility 22 It is prohibited to display on a facility, as part of the
name of the facility or otherwise, if the facility is used for a sports or cultural event or activity, (a) a brand element of cannabis, a cannabis accessory or a service related to cannabis; or (b) the name of a person that
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(i) produces, sells or distributes cannabis, (ii) sells or distributes a cannabis accessory, or (iii) provides a service related to cannabis.
Publication, etc. of prohibited promotions 23 (1) It is prohibited to publish, broadcast or otherwise disseminate, on behalf of another person, with or without consideration, any promotion that is prohibited by any of sections 17 to 22.
Exception (2) Subsection (1) does not apply (a) in respect of the distribution for sale of an imported publication; (b) in respect of broadcasting, as defined in subsection 2(1) of the Broadcasting Act, by a distribution undertaking, as defined in that subsection 2(1), that is lawful under that Act, other than the broadcasting of a promotion that is inserted by the distribution undertaking; and (c) in respect of a person that disseminates a promotion if they did not know, at the time of the dissemination, that it includes a promotion that is prohibited under any of sections 17 to 22. Inducements 24 (1) Unless authorized under this Act, it is prohibited for a person that sells cannabis or a cannabis accessory (a) to provide or offer to provide cannabis or a cannabis accessory if it is provided or offered to be provided without monetary consideration or in consideration of the purchase of any thing or service or the provision of any service; (b) to provide or offer to provide any thing that is not cannabis or a cannabis accessory, including a right to participate in a game, draw, lottery or contest, if it is provided or offered to be provided as an inducement for the purchase of cannabis or a cannabis accessory; or (c) to provide or offer to provide any service if it is provided or offered to be provided as an inducement for the purchase of cannabis or a cannabis accessory.
Exception — cannabis (2) Subject to the regulations, subsection (1) does not apply in respect of a person that is authorized to sell cannabis that provides or offers to provide any thing,
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including cannabis or a cannabis accessory, or service referred to in any of paragraphs (1)(a) to (c) to a person that is authorized to produce, sell or distribute cannabis.
Exception — cannabis accessory (3) Subject to the regulations, subsection (1) does not apply in respect of a person that sells a cannabis accessory that provides or offers to provide any thing, including cannabis or a cannabis accessory, or service referred to in any of paragraphs (1)(a) to (c) to a person that is authorized to produce, sell or distribute cannabis.
SUBDIVISION B
Packaging and Labelling Compliance with regulations 25 It is prohibited for a person that is authorized to sell cannabis to sell cannabis that has not been packaged or labelled in accordance with the regulations.
Prohibited packaging and labelling — cannabis 26 Unless authorized under this Act, it is prohibited for
a person that is authorized to sell cannabis to sell it in a package or with a label (a) if there are reasonable grounds to believe that the
package or label could be appealing to young persons; (b) that sets out a testimonial or endorsement, however displayed or communicated; (c) that sets out a depiction of a person, character or animal, whether real or fictional; (d) that associates the cannabis or one of its brand elements with, or evokes a positive or negative emotion about or image of, a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring; or (e) that contains any information that is false, misleading or deceptive or that is likely to create an erroneous impression about the characteristics, value, quantity, composition, strength, concentration, potency, purity, quality, merit, safety, health effects or health risks of the cannabis.
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Prohibited packaging and labelling — cannabis accessory 27 Unless authorized under this Act, it is prohibited for a person that sells a cannabis accessory to sell it in a package or with a label (a) if there are reasonable grounds to believe that the
package or label could be appealing to young persons; (b) that sets out a testimonial or an endorsement, however displayed or communicated; (c) that sets out a depiction of a person, character or
animal, whether real or fictional; (d) that associates the cannabis accessory or one of its
brand elements with, or evokes a positive or negative emotion about or image of, a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring; or (e) that contains any information that is false, misleading or deceptive or that is likely to create an erroneous impression about the design, construction, performance, intended use, characteristics, value, composition, merit, safety, health effects or health risks of the cannabis accessory.
Use of certain terms, etc. 28 Unless authorized under this Act, it is prohibited to use any term, expression, logo, symbol or illustration specified in regulations made under paragraph 139(1)(z.1) on a package or label of cannabis or a cannabis accessory.
SUBDIVISION C
Display Display of cannabis 29 Unless authorized under this Act, it is prohibited for
a person that is authorized to sell cannabis to display it, or any package or label of cannabis, in a manner that
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may result in the cannabis, package or label being seen by a young person. Display of cannabis accessory 30 Unless authorized under this Act, it is prohibited for
a person that sells a cannabis accessory to display it, or any package or label of a cannabis accessory, in a manner that may result in the cannabis accessory, package or label being seen by a young person.
SUBDIVISION D
Selling and Distributing Appeal to young persons 31 Unless authorized under this Act, it is prohibited to
sell cannabis or a cannabis accessory that has an appearance, shape or other sensory attribute or a function that there are reasonable grounds to believe could be appealing to young persons.
Selling cannabis accessory to young person 32 (1) Unless authorized under this Act, it is prohibited to sell a cannabis accessory to a young person.
Defence (2) It is not a defence to a charge under subsection (1)
that the accused believed that the young person referred to in that subsection was at least 18 years of age, unless the accused took reasonable steps to ascertain the individual’s age. Prohibited sales 33 Unless authorized under this Act, it is prohibited for
a person that is authorized to sell cannabis to sell cannabis of any class that is not referred to in Schedule 4.
Prohibited substances 34 (1) Unless authorized under this Act, it is prohibited to sell any mixture of substances that contains cannabis and any substance that is referred to in column 1 of Schedule 5.
Non-application of subsection (1) (2) Subsection (1) does not apply in respect of a mixture
of substances that contains a substance that is referred to in column 1 of Schedule 5 and any cannabis of a class of cannabis that is referred to in column 2 of that Schedule in respect of that substance.
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Chapter 16: Cannabis Act PART 1 Prohibitions, Obligations and Offences DIVISION 2 Other Prohibitions SUBDIVISION D Selling and Distributing Sections 35-39
Selling or distributing recalled cannabis 35 It is prohibited to sell or distribute cannabis that is
the subject of a recall order made under section 76.
Self-service display 36 Unless authorized under this Act, it is prohibited to sell or distribute cannabis or a cannabis accessory by means of a display that allows for self-service.
Dispensing device 37 Unless authorized under this Act, it is prohibited to sell or distribute cannabis or a cannabis accessory by means of a dispensing device.
SUBDIVISION E
Other Prohibitions Obstructing inspector 38 (1) It is prohibited to obstruct, by act or omission, an
inspector who is engaged in the exercise of powers or the performance of duties or functions under this Act. False statements (2) It is prohibited to knowingly make any false or misleading statement verbally or in writing to an inspector who is engaged in the exercise of powers or the performance of duties or functions under this Act. Interference (3) It is prohibited, without the authority of an inspector, to move, alter or interfere with, in any way, anything seized, detained or taken under section 86.
False or misleading statement 39 It is prohibited to knowingly make, or participate in,
assent to or acquiesce in the making of, a false or misleading statement in any record, report, electronic data or document that is required to be prepared, retained or provided by any person under this Act.
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Chapter 16: Cannabis Act PART 1 Prohibitions, Obligations and Offences DIVISION 3 Obligations Sections 40-43
DIVISION 3
Obligations Compliance with conditions 40 The holder of a licence or permit issued under this
Act must comply with its conditions.
Suspension 41 If a licence or permit issued under this Act is suspended in respect of any or all activities, its holder must cease conducting, for the duration of the suspension, the activities to which the suspension relates.
Public disclosure 42 Every person that is authorized under this Act to produce, sell or distribute cannabis must make available to the public, in the prescribed form and manner and within the prescribed time, information about cannabis that is required by the regulations.
Promotion-related information — cannabis 43 (1) Every person that is authorized under this Act to produce, sell or distribute cannabis must provide to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about any promotion of cannabis that they conduct, including a promotion referred to in paragraph 16(c).
Promotion-related information — cannabis accessories and services (2) Every person that sells or distributes a cannabis accessory, or that provides a service related to cannabis, must provide to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about any promotion of cannabis accessories or their service related to cannabis, as the case may be, that they conduct, including a promotion referred to in paragraph 16(d).
Inducement information (3) Every person that sells cannabis or cannabis accessories must provide to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about any thing, including cannabis or a cannabis accessory, or service referred to in any of paragraphs 24(1)(a) to (c) that they provide or offer to provide.
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Additional information (4) The Minister may, subject to the regulations, request
that a person that has provided information under any of subsections (1) to (3) provide additional information relating to the information they provided under that subsection, and that person must provide the requested information in the form and manner and within the time specified by the Minister.
DIVISION 4
Miscellaneous Penalty 44 Subject to section 51, every person that contravenes a
provision of this Act for which no punishment is otherwise provided by this Act, or that contravenes a provision of a regulation, an order made under any of sections 73 to 76, an order amended under section 79 or an order made under section 82, (a) is guilty of an indictable offence and is liable to a
fine of not more than $5,000,000 or imprisonment for a term of not more than three years, or to both; or (b) is guilty of an offence punishable on summary conviction and is liable, for a first offence, to a fine of not more than $250,000 or imprisonment for a term of not more than six months, or to both, and, for any subsequent offence, to a fine of not more than $500,000 or imprisonment for a term of not more than 18 months, or to both.
Limitation period 45 No summary conviction proceedings in respect of an
offence under section 44 may be commenced after the expiry of one year after the day on which the subject-matter of the proceedings arose. Offences by corporate officers, etc. 46 If a person other than an individual commits an offence under section 44, any of the person’s directors, officers or agents or mandataries who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence.
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Continuing offence 47 If an offence under section 44 is committed or continued on more than one day, it constitutes a separate offence for each day on which it is committed or continued.
Employees or agents or mandataries 48 In a prosecution for an offence under section 44, it is sufficient proof of the offence to establish that it was committed by any employee or agent or mandatary of the accused, even if the employee or agent or mandatary is not identified or is not prosecuted for the offence.
Venue 49 Proceedings in respect of an offence in relation to a contravention of any provision of this Act or of the regulations, or of an order made under any of sections 73 to 76, an order amended under section 79 or an order made under section 82, may be held in the place where the offence was committed or where the subject-matter of the proceedings arose or in any place where the accused is apprehended or happens to be located.
Reference to exception, exemption, etc. 50 (1) No exception, exemption, excuse or qualification prescribed by law is required to be set out or negatived, as the case may be, in an information or indictment for an offence under this Act or under section 463, 464 or 465 of the Criminal Code in respect of such an offence.
Rebuttal (2) In any prosecution for an offence under this Act, the prosecutor is not required, except by way of rebuttal, to prove that a certificate, licence, permit, authorization, exemption or qualification does not operate in favour of the accused, whether or not it is referred to in the information or indictment.
PART 2
Ticketable Offences Procedure 51 (1) In addition to the procedures set out in the Criminal Code, proceedings referred to in subsection (2) against an individual who is 18 years of age or older or an organization may be commenced by a peace officer (a) completing a ticket that consists of a summons portion and an information portion;
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(b) in the case of proceedings against an individual,
delivering the summons portion of the ticket to the accused; (c) in the case of proceedings against an organization, sending the summons portion of the ticket, or delivering it, to the organization in accordance with the regulations; and (d) filing the information portion of the ticket with a
court of criminal jurisdiction before or as soon as feasible after the summons portion has been delivered or sent. Proceedings (2) The proceedings for the purposes of subsection (1) are the following: (a) proceedings in respect of an offence arising out of the contravention of paragraph 8(1)(a) or (b) or any of subparagraphs 9(1)(a)(i), (iii) and (iv) in respect of cannabis of one or more classes of cannabis the total amount of which, as determined in accordance with Schedule 3, is equivalent to 50 g or less of dried cannabis; (b) proceedings against an individual who is 18 years
of age or older in respect of an offence arising out of the contravention of paragraph 8(1)(e) or subparagraph 9(1)(c)(ii) in respect of five or six cannabis plants; (c) proceedings in respect of an offence arising out of
the contravention of subsection 9(2) in respect of cannabis of one or more classes of cannabis the total amount of which is, as determined in accordance with Schedule 3, equivalent to 50 g or less of dried cannabis, if its possession was for the purpose of distributing it contrary to any of subparagraphs 9(1)(a)(i), (iii) and (iv); (d) proceedings against an individual in respect of an
offence arising out of the contravention of paragraph 10(1)(a) or (c) in respect of cannabis of one or more classes of cannabis the total amount of which is, as determined in accordance with Schedule 3, equivalent to 50 g or less of dried cannabis; (e) proceedings against an individual in respect of an
offence arising out of the contravention of subsection 10(2) in respect of cannabis of one or more classes of cannabis the total amount of which is, as determined in accordance with Schedule 3, equivalent to 50 g or less of dried cannabis, if its possession was for the purpose of selling it contrary to paragraph 10(1)(a) or (c);
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(f) proceedings against an individual in respect of an
offence arising out of the contravention of paragraph 12(1)(a) in respect of cannabis of one or more classes of cannabis the total amount of which is, as determined in accordance with Schedule 3, equivalent to 50 g or less of dried cannabis; (g) proceedings in respect of an offence arising out of
the contravention of paragraph 12(4)(b) in respect of five or six cannabis plants; (h) proceedings in respect of an offence arising out of
the contravention of subsection 12(5) in respect of one or two cannabis plants; and (i) proceedings in respect of an offence arising out of the contravention of section 44 in respect of a contravention of a provision that is specified in regulations made under paragraph 139(1)(z.6).
Content of ticket (3) The summons and information portions of the ticket
must set out (a) a description of the offence and the time and place of its alleged commission; (b) a statement, signed by the peace officer who completes the ticket, that the peace officer has reasonable grounds to believe that the accused committed the offence; (c) an amount equal to the amount, determined under
subsection (4), to be paid for the offence; (d) the manner in which and period within which the amount is to be paid; (d.1) a lesser amount than the amount determined under subsection (4) that may be paid for the offence if it is paid within a specified period that is shorter than the period referred to in paragraph (d); (e) a statement that if the accused pays the amount within the period referred to in paragraph (d) or (d.1), (i) a finding of guilt will be entered in the judicial
record of the accused and the accused will be deemed to have received an absolute discharge and not to have been convicted of the offence, (ii) the judicial record of the accused in respect of the offence will not be used for any purpose that would identify the accused as a person dealt with under this Act, and
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(iii) if cannabis has been seized in relation to the offence, the cannabis will be forfeited to Her Majesty; (f) a statement that if the accused wishes to plead not guilty, the accused must appear in the court, at the place, day and time set out in the ticket; (g) a statement that if the accused pleads not guilty,
he or she will be given an opportunity to indicate in which official language he or she wishes to be tried; and (h) a statement that if the accused does not enter a
plea and does not pay the amount within the period referred to in paragraph (d) or (d.1) (i) a conviction will be entered in the judicial record of the accused, and (ii) if cannabis has been seized in relation to the offence, the cannabis will be forfeited to Her Majesty. Amount (4) For the purpose of paragraph (3)(c), the amount is (a) for an offence referred to in any of paragraphs (2)(a) to (h), $200 plus a victim surcharge, calculated in accordance with subsection 737(2) of the Criminal Code, and any applicable administrative fees; and (b) for an offence in respect of a contravention of a
provision that is specified in regulations made under paragraph 139(1)(z.6), the amount specified in those regulations in respect of that offence plus a victim surcharge, calculated in accordance with subsection 737(2) of the Criminal Code, and any applicable administrative fees. Consequences of payment 52 Payment of the amount set out in the ticket by the accused within the period referred to in paragraph 51(3)(d) or (d.1) constitutes a plea of guilty to the offence described in the ticket and, following the payment, (a) a finding of guilt is to be entered in the judicial
record of the accused and the accused is deemed to have received an absolute discharge and not to have been convicted of the offence; (b) the judicial record of the accused in relation to the offence must not be used for any purpose that would identify the accused as a person dealt with under this Act; and
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(c) if cannabis has been seized in relation to the offence, the cannabis is forfeited to Her Majesty. Consequences of being convicted 53 (1) If an accused pleads not guilty and the accused is
convicted of the offence described in the ticket, the accused is liable to a fine of not more than $200, in the case of an offence referred to in any of paragraphs 51(2)(a) to (h) or, in the case of an offence in respect of a contravention of a provision specified in regulations made under paragraph 139(1)(z.6), to a fine of not more than the amount specified in those regulations in respect of that offence. Non-application of section 731 (1.1) If the accused is convicted of the offence, no order
is to be made under section 731 of the Criminal Code in respect of that conviction. Effect of payment (2) If the accused is convicted of the offence and the accused pays the amount owing in respect of the conviction, the judicial record of the accused in relation to the offence must not be used for any purpose that would identify the accused as a person dealt with under this Act. Consequences of failing to pay fine 54 (1) If an accused fails to pay the amount set out in the ticket within the period referred to in paragraph 51(3)(d) or (d.1), the accused is liable for that amount and (a) a conviction is to be entered in the judicial record
of the accused; (b) the conviction is deemed to have been pronounced by a court; (c) if cannabis has been seized in relation to the offence, the cannabis is forfeited to Her Majesty; (d) the accused has 60 days after the day of the conviction to pay the amount set out in the ticket; and (e) the amount set out in the ticket, other than the amount in relation to the applicable fees, is deemed to be the fine imposed by the court.
Effect of payment or imprisonment (2) If, after being convicted, the accused pays the amount
set out in the ticket or, if the accused is an individual, the accused has served, in full, any period of imprisonment imposed as a result of a default in payment of the amount of the fine imposed by the court, the judicial record of the
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accused in relation to the offence must not be used for any purpose that would identify the accused as a person dealt with under this Act. Imprisonment 55 Only an individual who is unwilling though able to pay a fine or the amount of a victim surcharge imposed in respect of a conviction referred to in subsection 53(1) or a fine imposed in respect of a conviction referred to in section 54 may be imprisoned in default of its payment.
Licences, permits, etc. 55.1 If the amount to be paid under this Part is owed to Her Majesty in right of Canada, the person responsible, by or under an Act or ordinance of the legislature of a territory, for issuing or renewing a licence, permit or other similar instrument in relation to the offender may refuse to issue or renew or may suspend the licence, permit or other instrument until the fine or fee is paid in full, proof of which lies on the offender.
Exclusion of laying information 56 No information under the Criminal Code may be laid
in respect of an offence for which a summons portion of a ticket is delivered or sent.
Application of Criminal Code 57 Except where otherwise provided by this Part, Part XXVII of the Criminal Code applies to proceedings commenced under this Part.
Election of Attorney General 58 (1) If a proceeding in respect of an offence referred
to in any of paragraphs 51(2)(a) to (j) is commenced by the laying of an information, the Attorney General may elect that the proceeding be dealt with and disposed of as if it had been commenced under section 51. Notice (2) If the election is made, the clerk of the court must
provide the accused with a notice that sets out (a) an amount equal to the amount, determined under paragraph 51(4)(a) or (b), as the case may be, to be paid for the offence; (b) the manner in which and period within which the
amount is to be paid;
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(b.1) a lesser amount than the amount determined
under paragraph 51(4)(a) or (b), as the case may be, that may be paid for the offence if it is paid within a specified period that is shorter than the period referred to in paragraph (b); (c) a statement that if the accused pays the amount within the period referred to in paragraph (b) or (b.1), (i) a finding of guilt will be entered in the judicial
record of the accused and the accused will be deemed to have received an absolute discharge and not to have been convicted of the offence, (ii) the judicial record of the accused in respect of the offence will not be used for any purpose that would identify the accused as a person dealt with under this Act, and (iii) if cannabis has been seized in relation to the
offence, the cannabis will be forfeited to Her Majesty; (d) a statement that if the accused wishes to plead not
guilty or fails to pay the amount within the period referred to in paragraph (b) or (b.1), the accused must appear in the court at the place, day and time set out in the notice; and (e) a statement that if the accused pleads not guilty,
an opportunity will be provided for the accused to indicate in which official language the accused wishes to be tried. Effect on conditions (3) All conditions imposed on the accused in an appearance notice, promise to appear, undertaking or recognizance issued, given or entered into in accordance with Part XVI or XXVII of the Criminal Code in relation to the offence cease to have effect when the accused is notified that the Attorney General has made the election.
Deemed ticket (4) The document and the information laid in respect of
the offence are deemed to be a ticket delivered or sent under section 51. Agreements 59 The Attorney General of Canada may enter into an agreement with the government of a province or with any provincial, municipal or local authority or any agent or mandatary of any such authority respecting, in particular, the following matters:
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(a) the prosecution of offences commenced under this Part; and (b) the discharge and enforcement of fines and fees
referred to in this Part in respect of offences that are alleged to have been committed in or that are otherwise within the territorial jurisdiction of the courts of the province. Compensation agreements 60 (1) The Attorney General of Canada may enter into
an agreement with the government of a province or with any provincial, municipal or local authority (a) respecting the sharing with that province or authority of the amounts in respect of fines and fees that are collected in respect of the prosecution of offences commenced under this Part, for the purpose of Canada compensating that province or authority, in whole or in part, for the administration and enforcement of this Part; and (b) despite subsections 17(1) and (4) of the Financial Administration Act, authorizing the government of the province or the authority to withhold amounts, in accordance with the terms and conditions of the agreement, from the fines and fees referred to in paragraph (a) to be remitted to the Receiver General and deposited in the Consolidated Revenue Fund.
Deemed not public money (2) The fees imposed under the laws of a province in respect of offences under Division 1 of Part 1 are deemed not to be public money for the purposes of the Financial Administration Act. Appropriation by Parliament (3) All or a portion of the amount of fines and fees referred to in paragraph (1)(a) that are to be shared under an agreement are deemed to be appropriated by Parliament for that purpose.
PART 3
Licences and Permits Applications for licences and permits 61 (1) For the purposes of exercising his or her power
under subsection 62(1) to issue or renew licences and permits, the Minister may, by order, (a) establish classes of applications;
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(b) establish conditions, by class of application or otherwise, that must be met before or during the consideration of an application; (c) establish an order, by class of application or otherwise, for the consideration of applications; and (d) provide for the disposition of applications, including those made by an applicant subsequent to the applicant’s first application.
No decision (2) The fact that an application is retained, returned or disposed of without being considered does not constitute a decision in respect of the application.
Clarification — pending applications (3) For greater certainty, an order made under subsection (1) also applies in respect of applications in respect of which no final decision had been made by the Minister before the making of the order.
Clarification — other powers (4) Nothing in this section in any way limits the power of
the Minister to otherwise determine the most efficient manner in which applications are considered.
Authority to issue, renew and amend 62 (1) Subject to orders made under subsection 61(1),
the regulations and subsection (2), the Minister may, on application, issue, renew or amend licences and permits that authorize the importation, exportation, production, testing, packaging, labelling, sending, delivery, transportation, sale, possession or disposal of cannabis or any class of cannabis.
Limitation — importation and exportation (2) Licences and permits authorizing the importation or
exportation of cannabis may be issued only in respect of cannabis for medical or scientific purposes or in respect of industrial hemp. Application (3) An application for a licence or permit, or for its renewal or amendment, must be filed with the Minister in the form and manner specified by the Minister and set out the information required by the Minister, including financial information and any information required by the regulations.
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Financial information (4) For the purposes of subsection (3), financial information in respect of an organization includes information about its shareholders or members and who controls it, directly or indirectly.
Additional information (5) The Minister may, on receiving an application, require the submission of any additional information, including financial information, that pertains to the information contained in the application and that is necessary for the Minister to consider the application. Refusal to consider (6) The Minister may refuse to consider an application if any information required to be provided under any of subsections (3) to (5) is not provided.
Grounds for refusal (7) The Minister may refuse to issue, renew or amend a licence or permit if (a) the issuance, the renewal or the amendment is
likely to create a risk to public health or public safety, including the risk of cannabis being diverted to an illicit market or activity; (b) there are reasonable grounds to believe that false or misleading information or false or falsified documents were submitted in, or in support of, the application; (c) the applicant has contravened in the past 10 years a provision of this Act, the Controlled Drugs and Substances Act or the Food and Drugs Act or of any regulation made under this Act or any of those Acts; (d) there are reasonable grounds to believe that the applicant has contravened in the past 10 years (i) an order made under this Act, the Controlled
Drugs and Substances Act or the Food and Drugs Act, or (ii) a condition of another licence or permit issued to the applicant under this Act or any of those Acts; (e) the applicant is (i) a young person, (ii) an individual who is not ordinarily resident in Canada, or
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(iii) an organization that was incorporated, formed or otherwise organized outside Canada; (f) a security clearance in respect of the application has been refused or cancelled; (g) the Minister is of the opinion that it is in the public interest to do so; or (h) any prescribed grounds for refusal exist.
Notice of refusal (8) If the Minister refuses to issue, renew or amend a licence or permit, he or she must send the applicant a notice in writing that sets out the reasons for the refusal. Conditions — regulations (9) Every licence or permit is subject to the conditions
set out in regulations made under paragraph 139(1)(g). Conditions — Minister (10) Subject to the regulations, the Minister may make a
licence or permit subject to any conditions that he or she considers appropriate. Amendment on own initiative 63 (1) The Minister may, in accordance with the regulations, on his or her own initiative, amend a licence or permit if he or she is of the opinion that the amendment is necessary to protect public health or public safety, including to prevent cannabis from being diverted to an illicit market or activity. Notice of proposed amendment (2) If the Minister proposes to amend a licence or permit on his or her own initiative, he or she must, in accordance with the regulations, send its holder a notice in writing that sets out the reasons for the proposed amendment and give the holder an opportunity to be heard.
Suspension 64 (1) Subject to the regulations, the Minister may suspend a licence or permit without prior notice to its holder in respect of any or all authorized activities in relation to any cannabis specified by the Minister if
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(a) the Minister has reasonable grounds to believe
that the suspension is necessary to protect public health or public safety, including to prevent cannabis from being diverted to an illicit market or activity; or (b) any prescribed circumstance exists.
Notice of suspension (2) If a licence or permit is suspended under subsection
(1), the suspension takes effect as soon as the Minister provides the holder with a notice in writing of the suspension. The notice must also set out the reasons for the suspension. Opportunity to be heard (3) The holder may, within 10 days after receipt of the notice under subsection (2), provide the Minister with reasons why the holder believes the suspension is unfounded.
Reinstatement (4) The Minister must, by notice to the holder, reinstate a licence or permit in respect of any or all activities or cannabis affected by the suspension if the reasons for the suspension no longer exist or the holder demonstrates to the Minister that the suspension was unfounded.
Revocation 65 Subject to the regulations, the Minister may revoke a
licence or permit if (a) there are reasonable grounds to believe that it was
issued on the basis of false or misleading information or false or falsified documents submitted in, or in support of, the application; (b) the holder has, since its issuance, contravened a provision of this Act, the Controlled Drugs and Substances Act or the Food and Drugs Act or of any regulation made under this Act or any of those Acts; (c) there are reasonable grounds to believe that the holder has, since its issuance, contravened (i) an order made under this Act, the Controlled
Drugs and Substances Act or the Food and Drugs Act, or (ii) a condition of another licence or permit issued
to the holder under this Act or any of those Acts; (d) information received from a peace officer, a competent authority or an international organization of
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states or any of its institutions raises reasonable grounds to believe that its holder has been involved in the diversion of cannabis, or of any controlled substance or precursor as those terms are defined in subsection 2(1) of the Controlled Drugs and Substances Act, to an illicit market or activity; (e) the holder is an individual who has, since its issuance, ceased to be ordinarily resident in Canada; (f) since the issuance of the licence or permit, a security clearance in respect of the licence or permit has been cancelled; (g) the Minister is of the opinion that it is in the public interest to revoke it; or (h) any prescribed circumstance exists.
Notice of proposed revocation 66 If the Minister proposes to revoke a licence or permit, he or she must, in accordance with the regulations, send its holder a notice in writing that sets out the reasons for the proposed revocation and give the holder an opportunity to be heard.
Security clearances 67 (1) Subject to the regulations, the Minister may grant
or refuse to grant a security clearance or suspend or cancel a security clearance. Security clearance required by Minister (2) The Minister may specify, by name or position, any
person — other than a person specified in the regulations — who must hold a security clearance if the Minister is of the opinion that the person (a) performs, has performed or is about to perform
activities related to a licence or permit that is issued under this Part or that is the subject of an application under this Part; or (b) has, has had or is about to have custody, management or control of the place where activities related to a licence or permit that is issued under this Part or that is the subject of an application under this Part, are being or will be performed.
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Notice (3) If the Minister specifies that a person must hold a security clearance under subsection (2), the Minister must provide the applicant for, or the holder of, the licence or permit related to that person with a notice to that effect in writing. Termination of application 68 (1) The Minister may, by order, fix a date for the termination of applications of a class of applications for a licence or permit under section 62 and, if he or she does so, every application of that class is terminated at the expiry of that date if a final decision has not been made in respect of that application. Fees returned (2) Any fees paid in respect of an application that is terminated under subsection (1) must be returned, without interest, to the person that paid them. The amounts payable may be paid out of the Consolidated Revenue Fund.
No recourse or indemnity (3) No person has a right of recourse or indemnity
against Her Majesty in connection with an application that is terminated under subsection (1).
PART 4
General Authorizations Provincially authorized selling 69 (1) A person may possess, sell or distribute cannabis
if the person is authorized to sell cannabis under a provincial Act that contains the legislative measures referred to in subsection (3). Application (2) Subsection (1) applies only if the provincial Act and the legislative measures are in force.
Legislative measures (3) For the purposes of subsection (1), the legislative
measures in a provincial Act that authorizes the selling of cannabis are the following in respect of persons authorized to sell cannabis:
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(a) they may sell only cannabis that has been produced by a person that is authorized under this Act to produce cannabis for commercial purposes; (b) they may not sell cannabis to young persons; (c) they are required to keep appropriate records respecting their activities in relation to cannabis that they possess for commercial purposes; and (d) they are required to take adequate measures to reduce the risk of cannabis that they possess for commercial purposes being diverted to an illicit market or activity.
Administration and enforcement activities — federal Acts 70 (1) Unless the regulations provide otherwise, every individual who obtains cannabis in the course of activities performed in connection with the administration or enforcement of this Act or any other Act of Parliament is authorized to do anything that is prohibited by any provision of Division 1 of Part 1 if they do so in a manner that is consistent with the activities they are authorized to perform.
Administration and enforcement activities — provincial Acts (2) Every individual who obtains cannabis in the course
of activities performed in connection with the administration or enforcement of any provincial Act that authorizes the selling of cannabis is authorized to do anything that is prohibited by any provision of Division 1 of Part 1 if they do so in a manner that is consistent with the activities they are authorized to perform. Employees — this Act 71 (1) Unless the regulations provide otherwise, every
employee of a person that is authorized under this Act to possess, sell, distribute or produce cannabis may do anything that is prohibited by any provision of Division 1 of Part 1 if they do so as part of their employment duties and functions and in a manner that is consistent with the conditions that apply to their employer’s authorization.
Agents and mandataries — this Act (2) Unless the regulations provide otherwise, every person who is acting as the agent or mandatary of a person that is authorized under this Act to possess, sell, distribute or produce cannabis may do anything that is prohibited by any provision of Division 1 of Part 1 if they do so as part of their role as agent or mandatary and in a manner that is consistent with the conditions that apply to their principal’s or mandator’s authorization.
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Contractor — this Act (3) Unless the regulations provide otherwise, every person who is acting under a contract with a person that is authorized under this Act to possess, sell, distribute or produce cannabis — other than an employee or an agent or mandatary of the authorized person — may do anything that is prohibited by any provision of Division 1 of Part 1 if they do so in the performance of their contract and in a manner that is consistent with the conditions that apply to the authorized person’s authorization.
Employees — provincial Acts 72 (1) Every employee of a person that is authorized under a provincial Act to sell cannabis may do anything that is prohibited by section 8, 9 or 10 if they do so as part of their employment duties and functions and in a manner that is consistent with the conditions that apply to their employer’s authorization.
Agents and mandataries — provincial Acts (2) Every person who is acting as the agent or mandatary of a person that is authorized under a provincial Act to sell cannabis may do anything that is prohibited by section 8, 9 or 10 if they do so as part of their role as agent or mandatary and in a manner that is consistent with the conditions that apply to their principal’s or mandator’s authorization.
Contractor — provincial Acts (3) Every person who is acting under a contract with a person that is authorized under a provincial Act to sell cannabis — other than an employee or an agent or mandatary of the authorized person — may do anything that is prohibited by section 8, 9 or 10 if they do so in the performance of their contract and in a manner that is consistent with the conditions that apply to the authorized person’s authorization.
PART 5
Ministerial Orders Provision of information 73 (1) The Minister may, by order, require a person that
is authorized under this Act to conduct any activity in relation to cannabis — or a person that is authorized under a provincial Act to sell cannabis — to provide the Minister with any information that the Minister considers necessary (a) to address an issue of public health or public safety; or
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(b) to verify compliance or prevent non-compliance
with the provisions of this Act or of the regulations. Contents (2) The order must include a statement of the reasons for the making of the order and specify the information to be provided and the time and manner in which it is to be provided.
Tests and studies 74 (1) For the purpose of verifying compliance or preventing non-compliance with the provisions of this Act or of the regulations or to address an issue of public health or public safety, the Minister may, by order, require a person that is authorized under this Act to conduct any activity in relation to cannabis — or a person that is authorized under a provincial Act to sell cannabis — to (a) conduct tests or studies on the cannabis to which
their activities relate or that they are authorized to sell, as the case may be, in order to obtain the information that the Minister considers necessary; and (b) provide the Minister with that information and the
results of the tests or studies.
Contents (2) The order must (a) include a statement of the reasons for the making
of the order; (b) specify the tests or studies that are to be conducted; (c) specify the information that is to be provided; and (d) specify the time and manner in which (i) the tests or studies are to be conducted, and (ii) the information and the results of the tests or
studies are to be provided. Measures 75 (1) The Minister may, by order, require a person that
is authorized under this Act to conduct any activity in relation to cannabis — or a person that is authorized under a provincial Act to sell cannabis — to take any measures that the Minister considers necessary (a) to address an issue of public health or public safety; or
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(b) to prevent non-compliance with the provisions of
this Act or of the regulations or, if the Minister has reasonable grounds to believe that there is such noncompliance, to remedy it. Contents (2) The order must include a statement of the reasons for
the making of the order and specify the measures to be taken and the time and manner in which they are to be taken. Recall 76 (1) If the Minister believes on reasonable grounds that a recall of any cannabis or class of cannabis is necessary to protect public health or public safety, he or she may, by order, require a person that sells or distributes that cannabis or class of cannabis to recall it or send it — or cause it to be sent — to a place specified in the order, or to do both those things.
Contents (2) The order must include a statement of the reasons for
the making of the order and specify the time and manner in which the recall is to be carried out. Recall or measures taken by Minister 77 If a person does not comply with an order made under section 75 or 76 or an order amended under section 79 within the time specified in the order, the Minister may, on his or her own initiative and at that person’s expense, carry out the measures required or the recall. Review officers 78 The Minister may designate any qualified individuals
or class of qualified individuals as review officers for the purpose of reviewing orders made under section 79.
Request for review 79 (1) Subject to any other provision of this section, an
order that is made under any of sections 73 to 76 or amended under subsection (10) must be reviewed on the written request of the person to which the order was addressed — but only on grounds that involve questions of fact alone or questions of mixed law and fact — by a review officer other than the individual who amended the order under subsection (10). Contents of and time for making request (2) The request must state the grounds for review and set
out the evidence that supports those grounds and the decision that is sought. The request must be provided to the
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Minister within seven days after the day on which the order was provided. No authority to review (3) The review is not to be done if the request does not comply with subsection (2) or is frivolous, vexatious or not made in good faith.
Reasons for refusal (4) If the review is not done, the person that made the
request must, without delay, be notified in writing of the reasons. Review initiated by review officer (5) A review officer — other than the individual who amended the order under subsection (10) — may review an order made under any of sections 73 to 76, whether or not a request is made under subsection (1).
Order in effect (6) An order made under any of sections 73 to 76 continues to apply during a review unless the review officer decides otherwise.
Completion of review (7) A review officer must complete the review no later
than the 30th day after the day on which the request is provided to the Minister. Extension of period for review (8) The review officer may extend the review period by
no more than 30 days if they are of the opinion that more time is required to complete the review. They may extend the review period more than once. Reasons for extension (9) If the review period is extended, the person that made the request must, without delay, be notified in writing of the reasons for extending it.
Decision on completion of review (10) On completion of a review, the review officer must
confirm, amend, terminate or cancel the order. Written notice (11) The person that made the request or, if there is no request, the person to which the order was addressed must, without delay, be notified in writing of the reasons for the review officer’s decision under subsection (10).
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Effect of amendment (12) An order that is amended is subject to review under
this section. Statutory Instruments Act 80 An order made under any of sections 73 to 76 is not a
statutory instrument within the meaning of subsection 2(1) of the Statutory Instruments Act.
PART 6
Cannabis Tracking System Establishment and maintenance 81 The Minister may, using the information collected under section 82 and any other information to which the Minister has access, establish and maintain a national cannabis tracking system to (a) enable the tracking of cannabis; (b) prevent cannabis from being diverted to an illicit market or activity; and (c) prevent illicit cannabis from being a source of supply of cannabis in the legal market.
Order requiring information 82 (1) For the purpose of section 81, the Minister may,
by order, require a class of persons that are authorized to import, export, produce, test, package, label, send, deliver, transport, sell, or dispose of cannabis to provide the Minister with information respecting their activities in relation to cannabis.
Contents (2) The order must specify the information to be provided and the time within and the form and manner in which it is to be provided and may specify the following: (a) the manner in which and the place where the records, reports, electronic data or other documents containing the information — and any information on which the information is based — are to be retained; (b) the period for which the records, reports, electronic data or other documents referred to in paragraph (a) are to be retained, which must not be more than three years from the date the information is provided to the Minister; and
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(c) the manner in which calculations, measurements
and other data on which the information is based are to be documented. Restriction (3) An order under subsection (1) may not require the provision of any personal information, as defined in section 3 of the Privacy Act, in respect of a consumer that purchases cannabis at the retail level.
Extension of time (4) The Minister may, by order, on written request from a person that is subject to an order made under subsection (1), extend the time within which the person must comply with the order made under subsection (1). If the order under this subsection is granted, the original time in the order made under subsection (1) is deemed to be replaced, in relation to that person, by the new time.
Deeming (5) If an order is made under subsection (4) after a person has failed to provide information in the time provided for in the order made under subsection (1), the person is deemed not to have failed to provide the information within the required time.
Statutory Instruments Act (6) An order made under subsection (4) is not a statutory instrument within the meaning of subsection 2(1) of the Statutory Instruments Act.
Disclosure of information 83 The Minister may disclose any information contained
in the national cannabis tracking system as follows: (a) he or she may disclose it to the government of a
province or a public body established under a provincial Act if the disclosure is for a purpose related to verifying compliance or preventing non-compliance with the provisions of a provincial Act that contains the legislative measures referred to in subsection 69(3); (b) he or she may disclose it to any federal Minister if
the disclosure is for a purpose related to verifying compliance or preventing non-compliance with the provisions of any Act of Parliament, other than this Act, that applies directly or indirectly to cannabis or any activity in relation to cannabis; (c) he or she may disclose it if he or she has reasonable grounds to believe that the disclosure is necessary to protect public health or public safety, including to prevent cannabis from being diverted to an illicit market or activity;
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(d) he or she may disclose it if the disclosure is necessary to enable Canada to fulfil its international obligations; (e) he or she may disclose it to any prescribed person;
or (f) he or she may disclose it in the prescribed circumstances.
PART 7
Inspections Designation of inspectors 84 (1) For the purposes of the administration and enforcement of this Act, the Minister may designate any individuals or class of individuals as inspectors to exercise powers or perform duties or functions in relation to any matter referred to in the designation.
Certificate of designation (2) Each inspector must be provided with a certificate of
designation in a form established by the Minister and, when entering any place under subsection 86(1), must, on request, produce the certificate to the person in charge of the place. Provision of documents, information or samples 85 (1) An inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or of the regulations, order a person that is authorized under this Act to conduct any activity in relation to cannabis to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or sample specified by the inspector. Duty to provide (2) A person that is ordered by an inspector to provide a
document, information or a sample must do so on the date, at the time and place and in the manner specified by the inspector. Power to enter 86 (1) Subject to subsection (7), an inspector may, for a
purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or of the
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regulations, enter any place, including a conveyance, in which they believe on reasonable grounds (a) an activity that may be regulated under this Act is being conducted; (b) any record, report, electronic data or other document relating to the administration of this Act or the regulations is located; (c) any record, report, electronic data or other document relating to the promotion of cannabis, a cannabis accessory or a service related to cannabis is located; (d) an activity could be conducted under a licence, permit, authorization or exemption that is under consideration by the Minister; or (e) an activity was being conducted under a licence, permit, authorization or exemption before the expiry or revocation of the licence, permit, authorization or exemption, in which case the inspector may enter the place only within 45 days after the day on which it expired or was revoked.
Other powers (2) The inspector may in the place entered under subsection (1) (a) open and examine any receptacle or package found in the place; (b) examine anything found in the place that is used
or may be capable of being used for the production, preservation, packaging, labelling or storage of cannabis; (c) examine any record, report, electronic data or other document, or any label or promotional material, found in the place with respect to cannabis, other than the records of the medical condition of individuals, and make copies of them or take extracts from them; (d) use or cause to be used any computer system at
the place to examine any electronic data referred to in paragraph (c); (e) reproduce any document from any electronic data referred to in paragraph (c), or cause it to be reproduced, in the form of a printout or other output; (f) take the record, report or other document, or the label or promotional material, referred to in
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paragraph (c) or the printout or other output referred to in paragraph (e) for examination or copying; (g) use or cause to be used any copying equipment at the place to make copies of any document; (h) take photographs and make recordings and sketches; (i) examine any substance found in the place and take,
for the purpose of analysis, any samples of it; (j) seize and detain in accordance with this Part, cannabis or any other thing found in the place that the inspector believes on reasonable grounds is something in relation to which the Act was contravened or is something the seizure and detention of which is necessary to prevent non-compliance with the provisions of this Act or of the regulations; (k) order the owner or person having possession of cannabis or any other thing to which the provisions of this Act or of the regulations apply that is found in that place to move it or, for any time that may be necessary, not to move it or to restrict its movement; (l) order the owner or person having possession of any
conveyance that is found in the place and that the inspector believes on reasonable grounds contains cannabis to stop the conveyance, to move it or, for any time that may be necessary, not to move it or to restrict its movement; (m) order any person in that place to establish their
identity to the inspector’s satisfaction; and (n) order a person that, at that place, conducts an activity to which the provisions of this Act or of the regulations apply to stop or start the activity.
Means of telecommunication (3) For the purposes of subsection (1), the inspector is
considered to have entered a place when accessing it remotely by a means of telecommunication. Limitation — access by means of telecommunication (4) An inspector who enters remotely, by a means of
telecommunication, a place that is not accessible to the public must do so with the knowledge of the owner or person in charge of the place and must be remotely in the
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place for no longer than for the period necessary for the purpose referred to in subsection (1). Individual accompanying inspector (5) The inspector may be accompanied by any other individual that the inspector believes is necessary to help them exercise their powers or perform their duties or functions under this section.
Entering private property (6) The inspector and any individual accompanying them may enter and pass through private property, other than a dwelling-house on that property, in order to gain entry to a place referred to in subsection (1). For greater certainty, they are not liable for doing so.
Warrant required to enter dwelling-house (7) In the case of a dwelling-house, an inspector may enter it only with the consent of an occupant or under the authority of a warrant issued under subsection (8).
Authority to issue warrant (8) A justice may, on ex parte application, issue a warrant authorizing the inspector named in it to enter a place and exercise any of the powers mentioned in paragraphs (2)(a) to (n), subject to any conditions that are specified in the warrant, if the justice is satisfied by information on oath that (a) the place is a dwelling-house but otherwise meets
the conditions for entry described in subsection (1); (b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing noncompliance with the provisions of this Act or of the regulations; and (c) entry to the dwelling-house has been refused or there are reasonable grounds to believe that entry will be refused.
Use of force (9) In executing a warrant issued under subsection (8),
an inspector must not use force unless they are accompanied by a peace officer and the use of force is specifically authorized in the warrant. Telewarrant (10) If an inspector believes that it would not be practical to appear personally to make an application for a warrant under subsection (8), a warrant may be issued by telephone or other means of telecommunication on information on oath submitted by telephone or other means
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of telecommunication and section 487.1 of the Criminal Code applies for that purpose with any necessary modifications. Assistance to inspector (11) The owner or other person in charge of a place entered by an inspector under subsection (1) and every individual found there must give the inspector all reasonable assistance in their power and provide the inspector with any information that the inspector may reasonably require. Storage and notice (12) An inspector who seizes a thing under this section
may (a) on notice to and at the expense of its owner or the person having possession of it at the time of its seizure, store it or move it to another place; or (b) order its owner or the person having possession of
it at the time of its seizure to, at their expense, store it or move it to another place.
Return by inspector (13) If an inspector determines that to verify compliance or prevent non-compliance with the provisions of this Act or of the regulations it is no longer necessary to detain anything seized by the inspector under this section, the inspector must notify in writing the owner or other person in charge of the place where the seizure occurred of that determination and, on being issued a receipt for it, must return the thing to that person.
Return or disposition by Minister (14) If a period of 120 days has elapsed after the date of a
seizure under this section and the thing has not been returned, disposed of or otherwise dealt with in accordance with subsection (13) or any of sections 103 to 107, it must be returned, disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.
PART 8
Search Warrant Information for search warrant 87 (1) A justice who, on ex parte application, is satisfied
by information on oath that there are reasonable grounds to believe that any of the following is in a place may, at
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any time, issue a warrant authorizing a peace officer, at any time, to search the place for it and to seize it: (a) cannabis in respect of which this Act has been contravened; (b) anything in which cannabis in respect of which
this Act has been contravened is contained or concealed; (c) offence-related property; or (d) anything that will afford evidence in respect of an offence under this Act or an offence, in whole or in part, in relation to a contravention of this Act, under section 354 or 462.31 of the Criminal Code.
Application of section 487.1 of the Criminal Code (2) For the purposes of subsection (1), the information
may be submitted by telephone or other means of telecommunication in accordance with section 487.1 of the Criminal Code, with any necessary modifications. Execution in another province (3) A justice may, if a place referred to in subsection (1) is in a province other than that in which the justice has jurisdiction, issue the warrant and it may be executed in the other province after it has been endorsed by a justice having jurisdiction in the other province.
Effect of endorsement (4) An endorsement made on a warrant under subsection (3) is sufficient authority to any peace officer to whom it was originally directed and to all peace officers within the jurisdiction of the justice by whom it is endorsed to execute the warrant and to dispose of or otherwise deal with the things seized in accordance with the law. Search of person and seizure (5) If a peace officer who executes a warrant issued under subsection (1) has reasonable grounds to believe that any individual found in the place referred to in the warrant has on them any cannabis, property or thing referred to in the warrant, the peace officer may search the individual for it and seize it. Seizure of other things (6) A peace officer who executes a warrant issued under subsection (1) may seize, in addition to any cannabis, property or thing referred to in the warrant,
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(a) any cannabis in respect of which the peace officer
believes on reasonable grounds that this Act has been contravened; (b) anything that the peace officer believes on reasonable grounds contains or conceals cannabis; (c) anything that the peace officer believes on reasonable grounds is offence-related property; or (d) anything that the peace officer believes on reasonable grounds will afford evidence in respect of an offence under this Act. Where warrant not necessary (7) A peace officer may exercise any of the powers described in subsection (1), (5) or (6) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would be impracticable to obtain one. Seizure of additional things (8) A peace officer who executes a warrant issued under subsection (1) or exercises powers under subsection (5) or (7) may seize, in addition to any cannabis, property or thing referred to in the warrant and in subsection (6), anything that the peace officer believes on reasonable grounds has been obtained by or used in the commission of an offence or that will afford evidence in respect of an offence.
Assistance and use of force 88 For the purpose of exercising any of the powers described in section 87, a peace officer may (a) enlist the assistance that the officer considers necessary; and (b) use as much force as is necessary in the circumstances.
PART 9
Disposition of Seized Things Report to Minister Report of seizure, etc. 89 (1) Subject to the regulations, every peace officer, inspector or prescribed person that seizes, finds or otherwise acquires cannabis in the course of the administration or enforcement of this Act or any other Act of
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Parliament must, within 30 days after doing so, cause a report to be sent to the Minister setting out (a) a description of the cannabis; (b) the amount that was seized, found or otherwise acquired; (c) the place where it was seized, found or otherwise acquired; (d) the date on which it was seized, found or otherwise acquired; (e) the name of the police force, agency or entity to
which the peace officer, inspector or prescribed person belongs; (f) the number of the file or police report related to
the seizure, finding or acquisition; and (g) any other prescribed information.
Copy to justice (2) In the case of a seizure made under section 87 of this
Act, the Criminal Code or a power of seizure at common law, the individual who caused the report to be sent to the Minister must also, within 30 days after the seizure, cause a copy of the report to be filed with the justice who issued the warrant or another justice for the same territorial division or, if a warrant was not issued, a justice who would have had jurisdiction to issue a warrant.
Application Sections 489.1 and 490 of Criminal Code applicable 90 (1) Subject to subsections (2) and (3), sections 489.1
and 490 of the Criminal Code apply to anything seized under this Act. Sections 489.1 and 490 of Criminal Code applicable — non-chemical offence-related property (2) If a thing seized under this Act is non-chemical offence-related property, sections 489.1 and 490 of the Criminal Code apply, subject to subsections 86(12) to (14) and sections 94 to 101 of this Act. Provisions of this Act and the regulations applicable (3) The provisions of this Act and of the regulations apply in respect of
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(a) any cannabis or chemical offence-related property that is seized under this Act or any other Act of Parliament or under a power of seizure at common law; and (b) any chemical or thing that is referred to in paragraph (b) or (c) of the definition chemical property in subsection 2(1) and that is seized under this Act.
Recognizance (4) If, under this section, an order is made under paragraph 490(9)(c) of the Criminal Code for the return of any non-chemical offence-related property seized under this Act, the judge or justice making the order may require the applicant for the order to enter into a recognizance before the judge or justice, with or without sureties, in the amount and with the conditions, if any, that the judge or justice directs and, if the judge or justice considers it appropriate, require the applicant to deposit with the judge or justice the sum of money or other valuable security that the judge or justice directs.
DIVISION 1
Non-chemical Offence-related Property Restraint Orders Application for restraint order 91 (1) The Attorney General may make an application in
accordance with this section for a restraint order under this section in respect of any non-chemical offence-related property. Procedure (2) The application may be made ex parte and it must be
made in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General or any other person deposing to the following matters: (a) the offence to which the property relates; (b) the person that is believed to be in possession of
the property; and (c) a description of the property.
Restraint order (3) The judge to whom the application is made may, if satisfied that there are reasonable grounds to believe that
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the property is non-chemical offence-related property, make a restraint order prohibiting any person from disposing of or otherwise dealing with any interest in or right to the property specified in the order, other than in the manner that is specified in the order.
Property outside Canada (4) A restraint order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.
Conditions (5) The restraint order may be subject to any reasonable conditions that the judge thinks fit.
Order in writing (6) The restraint order must be in writing.
Service (7) A copy of the restraint order must be served on the person to which the order is addressed in the manner that the judge making it directs or in accordance with the rules of the court.
Registration (8) A copy of the restraint order must be registered
against any property in accordance with the laws of the province in which the property is situated. Order continues in force (9) The restraint order remains in effect until (a) an order is made under subsection 97(3) or 98(3)
of this Act or subsection 490(9) or (11) of the Criminal Code in relation to the property; or (b) an order of forfeiture of the property is made under subsection 94(1) or 95(2) of this Act or section 490 of the Criminal Code.
Offence (10) Any person on which a restraint order is served in
accordance with this section and that, while the order is in force, fails to comply with the order is guilty of an indictable offence or an offence punishable on summary conviction.
Sections 489.1 and 490 of Criminal Code applicable 92 (1) Subject to sections 94 to 101 of this Act, sections
489.1 and 490 of the Criminal Code apply, with any
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necessary modifications, to any property that is the subject-matter of a restraint order made under section 91.
Recognizance (2) If, under this section, an order is made under paragraph 490(9)(c) of the Criminal Code for the return of any property that is the subject-matter of a restraint order made under section 91, the judge or justice making the order may require the applicant for the order to enter into a recognizance before the judge or justice, with or without sureties, in the amount and with the conditions, if any, that the judge or justice directs and, if the judge or justice considers it appropriate, require the applicant to deposit with the judge or justice the sum of money or other valuable security that the judge or justice directs.
Management Orders Management order 93 (1) On application of the Attorney General or of any
other person with the written consent of the Attorney General, a justice in the case of non-chemical offence-related property seized under section 87 of this Act, the Criminal Code or a power of seizure at common law, or a judge in the case of property restrained under section 91, may, if he or she is of the opinion that the circumstances so require, (a) appoint a person to take control of and to manage or otherwise deal with all or part of the property in accordance with the directions of the judge or justice; and (b) require any person having possession of that property to give possession of the property to the person appointed under paragraph (a).
Appointment of Minister of Public Works and Government Services (2) If the Attorney General of Canada so requests, a
judge or justice appointing a person under subsection (1) must appoint the Minister of Public Works and Government Services. Power to manage (3) The power to manage or otherwise deal with property under subsection (1) includes (a) the power to make an interlocutory sale of perishable or rapidly depreciating property; (b) the power to destroy, in accordance with subsections (4) to (7), property that has little or no value; and
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(c) the power to have property — other than real property or immovables or a conveyance — forfeited to Her Majesty in accordance with subsection (8).
Application for destruction order (4) Before a person that is appointed to manage property
destroys property that has little or no value, they must apply to a court for a destruction order. Notice (5) Before making a destruction order, a court must require notice in accordance with subsection (6) to be given to, and may hear, any person that, in the opinion of the court, appears to have a valid interest in or right to the property. Manner of giving notice (6) The notice must (a) be given in the manner that the court directs or that may be specified in the rules of the court; and (b) specify the effective period of the notice that the court considers reasonable or that may be set out in the rules of the court.
Destruction order (7) A court must order that the property be destroyed if
it is satisfied that the property has little or no financial or other value. Forfeiture order (8) On application by a person that is appointed to manage the property, a court must order that the property — other than real property or immovables or a conveyance — be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the law if (a) a notice is given or published in the manner that the court directs or that may be specified in the rules of the court; (b) the notice specifies a period of 60 days during which a person may make an application to the court asserting their interest in or right to the property; and (c) during that period, no one makes such an application.
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For greater certainty (9) For greater certainty, if property that is the subject of a management order is sold, the management order applies to the net proceeds of the sale.
Application to vary conditions (10) The Attorney General may at any time apply to the judge or justice to cancel or vary any condition to which a management order is subject but may not apply to vary an appointment made under subsection (2).
When management order ceases to have effect (11) A management order ceases to have effect when the property that is the subject of the management order is returned in accordance with the law, destroyed or forfeited to Her Majesty.
Forfeiture Forfeiture order 94 (1) Subject to sections 96 to 98, if a person is convicted or discharged under section 730 of the Criminal Code of a designated offence and, on application of the Attorney General, the court is satisfied, on a balance of probabilities, that non-chemical offence-related property is related to the commission of the offence, the court must (a) if the prosecution of the offence was commenced
at the instance of the government of a province and conducted by or on behalf of that government, order that the property be forfeited to Her Majesty in right of that province and disposed of or otherwise dealt with in accordance with the law by the Attorney General or Solicitor General of that province; and (b) in any other case, order that the property be forfeited to Her Majesty in right of Canada and disposed of or otherwise dealt with in accordance with the law by the member of the Queen’s Privy Council for Canada who is designated by the Governor in Council for the purposes of this paragraph. Property related to other offences (2) Subject to sections 96 to 98, if the evidence does not
establish to the satisfaction of the court that property in respect of which an order of forfeiture would otherwise be made under subsection (1) is related to the commission of the designated offence of which a person is convicted or discharged, but the court is satisfied, beyond a reasonable doubt, that the property is non-chemical offence-related property, the court may make an order of forfeiture under subsection (1) in relation to that property.
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Property outside Canada (3) An order may be issued under this section in respect
of property situated outside Canada, with any modifications that the circumstances require. Appeal (4) A person that has been convicted or discharged of a
designated offence, or the Attorney General, may appeal to the court of appeal from an order or a failure to make an order under subsection (1) as if the appeal were an appeal against the sentence imposed on the person in respect of the offence.
Application for in rem forfeiture 95 (1) If an information has been laid in respect of a
designated offence, the Attorney General may make an application to a judge for an order of forfeiture under subsection (2). Order of forfeiture (2) Subject to sections 96 to 98, the judge to whom the application is made must order the property to be forfeited and disposed of in accordance with subsection (4) (a) if the judge is satisfied beyond a reasonable doubt
that any property is non-chemical offence-related property; (b) if the judge is satisfied that proceedings were commenced in respect of a designated offence to which the property referred to in paragraph (a) is related; and (c) if the judge is satisfied that the accused charged
with the designated offence has died or absconded. Accused deemed absconded (3) For the purposes of subsection (2), an accused is deemed to have absconded in connection with a designated offence if (a) an information has been laid alleging the commission of the offence by the accused; (b) a warrant for the arrest of the accused has been issued in relation to that information; and (c) reasonable attempts to arrest the accused under the warrant have been unsuccessful during a period of six months beginning on the day on which the warrant was issued.
An accused who is deemed under this subsection to have absconded in connection with a designated offence is
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deemed to have done so on the last day of the six-month period referred to in paragraph (c). Who may dispose of forfeited property (4) For the purposes of subsection (2), the judge must (a) if the proceedings referred to in paragraph (2)(b) were commenced at the instance of the government of a province, order that the property be forfeited to Her Majesty in right of that province and disposed of or otherwise dealt with in accordance with the law by the Attorney General or Solicitor General of that province; and (b) in any other case, order that the property be forfeited to Her Majesty in right of Canada and disposed of or otherwise dealt with in accordance with the law by the member of the Queen’s Privy Council for Canada who is designated by the Governor in Council for the purposes of this paragraph. Property outside Canada (5) An order may be issued under this section in respect of property situated outside Canada, with any modifications that the circumstances require.
Power to set aside transfers 96 A court may, before ordering that property be forfeited under subsection 94(1) or 95(2), set aside any transfer of the property that occurred after the seizure of the property, or the making of a restraint order in respect of the property, unless the transfer was for valuable consideration to a person acting in good faith.
Notice 97 (1) Before making an order under subsection 94(1) or 95(2) in relation to any property, a court must require a notice in accordance with subsection (2) to be given to, and may hear, any person that, in the opinion of the court, appears to have a valid interest in or right to the property.
Manner of giving notice (2) The notice must (a) be given in the manner that the court directs or
that may be specified in the rules of the court; (b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a person may make an application to the court asserting their interest in or right to the property; and
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(c) set out the designated offence charged and a description of the property.
Order of restoration (3) If a court is satisfied that any person, other than one
referred to in paragraph (a) or (b), is the owner of, or is entitled to possession of, any property or any part of any property that would otherwise be forfeited under an order made under subsection 94(1) or 95(2) and that the person appears innocent of any complicity in a designated offence or of any collusion in relation to such an offence, the court may order that the property or part be returned to that person: (a) a person that was charged with a designated offence; or (b) a person that acquired title to, ownership of or a right of possession of the property from a person referred to in paragraph (a) under circumstances that give rise to a reasonable inference that the title or right was transferred for the purpose of avoiding the forfeiture of the property.
Notice 98 (1) If all or part of the property that would otherwise
be forfeited under subsection 94(1) or 95(2) is a dwellinghouse, before making an order of forfeiture, a court must require notice in accordance with subsection (2) to be given to, and may hear, any individual who resides in the dwelling-house and is a member of the immediate family of the person charged with or convicted or discharged under section 730 of the Criminal Code of the indictable offence under this Act in relation to which the property would be forfeited.
Manner of giving notice (2) The notice must (a) be given in the manner that the court directs or
that may be specified in the rules of the court; (b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a member of the immediate family who resides in the dwelling-house may make themselves known to the court; and (c) set out the offence charged and a description of the
property.
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Non-forfeiture of real property or immovables (3) Subject to an order made under subsection 97(3), if a court is satisfied that the impact of an order of forfeiture made under subsection 94(1) or 95(2) in respect of real property or immovables would be disproportionate to the nature and gravity of the offence, the circumstances surrounding the commission of the offence and the criminal record, if any, of the person charged with or convicted or discharged under section 730 of the Criminal Code of the offence, it may decide not to order the forfeiture of the property or part of the property and may revoke any restraint order made in respect of that property or part.
Factors in relation to dwelling-house (4) If all or part of the property that would otherwise be
forfeited under subsection 94(1) or 95(2) is a dwellinghouse, when making a decision under subsection (3), the court must also consider (a) the impact of an order of forfeiture on any member of the immediate family of the person charged with or convicted or discharged of the offence, if the dwellinghouse was the family member’s principal residence at the time the charge was laid and continues to be the family member’s principal residence; and (b) whether the family member appears innocent of
any complicity in the offence or of any collusion in relation to the offence.
Application of claimants 99 (1) If any property is forfeited to Her Majesty under
an order made under subsection 94(1) or 95(2), any person that claims an interest in or right to the property, other than any of the following persons, may, within 30 days after the forfeiture, apply by notice in writing to a judge for an order under subsection (4): (a) in the case of property forfeited under an order
made under subsection 94(1), a person that was convicted or discharged under section 730 of the Criminal Code of the designated offence in relation to which the property was forfeited; (b) in the case of property forfeited under an order
made under subsection 95(2), a person that was charged with the designated offence in relation to which the property was forfeited; or (c) a person that acquired title to, ownership of or a right of possession of the property from a person referred to in paragraph (a) or (b) under circumstances that give rise to a reasonable inference that the title or
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right was transferred from that person for the purpose of avoiding the forfeiture of the property. Fixing day for hearing (2) The judge to whom the application is made must fix a day that is not less than 30 days after the date of the filing of the application for the hearing of the application.
Notice (3) The applicant must serve a notice of the application and of the hearing of it on the Attorney General at least 15 days before the day fixed for the hearing.
Order declaring interest or right not affected by forfeiture (4) The judge to whom the application is made may make an order declaring that the interest or right of the applicant is not affected by the forfeiture and declaring the nature and the extent or value of the interest or right if the judge is satisfied that the applicant (a) is not a person referred to in paragraph (1)(a), (b) or (c) and appears innocent of any complicity in any designated offence that resulted in the forfeiture of the property or of any collusion in relation to such an offence; and (b) exercised all reasonable care to be satisfied that
the property was not likely to have been used in connection with the commission of an unlawful act by (i) the person that was permitted by the applicant
to obtain possession of the property or from which the applicant obtained possession, (ii) the mortgagor or hypothecary debtor, if the applicant is a mortgagee or hypothecary creditor, (iii) the person that is subject to the charge, if the
applicant is a chargee, (iv) the person that is subject to the prior claim, if the applicant is the holder of a prior claim, (v) the person that is subject to the lien, if the applicant is a lienholder, or (vi) the giver of a security interest, if the applicant is the creditor in relation to the security interest.
Appeal — subsection (4) (5) An applicant or the Attorney General may appeal to
the court of appeal from an order made under subsection (4), and the provisions of Part XXI of the Criminal Code with respect to procedure on appeals apply, with any
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Chapter 16: Cannabis Act PART 9 Disposition of Seized Things DIVISION 1 Non-chemical Offence-related Property Forfeiture Sections 99-102
necessary modifications, in respect of appeals under this subsection. Return of property (6) The Minister must, on application made to the Minister by any person in respect of which a judge has made an order under subsection (4), and if the periods with respect to the taking of appeals from that order have expired or any appeal from that order taken under subsection (5) has been determined, direct that (a) the property, or the part of it to which the interest
or right of the applicant relates, be returned to the applicant; or (b) an amount equal to the value of the interest or
right of the applicant, as declared in the order, be paid to the applicant. Appeal — subsection 95(2) 100 Any person that, in their opinion, is aggrieved by an
order made under subsection 95(2) may appeal from the order as if the order were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, under Part XXI of the Criminal Code, and that Part applies, with any necessary modifications, in respect of such an appeal. Suspension of order pending appeal 101 Despite anything in this Act, the operation of an order made in respect of property under subsection 94(1), 95(2) or 99(4) is suspended pending (a) any application made in respect of the property under any of those provisions or any other provision of this Act or any other Act of Parliament that provides for restoration or forfeiture of the property; or (b) any appeal taken from an order of forfeiture or restoration in respect of the property.
The property must not be disposed of or otherwise dealt with until the expiry of the 30th day after the day an order is made under any of those provisions.
DIVISION 2
Cannabis and Chemical Property Return 102 (1) A peace officer, inspector or prescribed person that seizes, finds or otherwise acquires cannabis or
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Chapter 16: Cannabis Act PART 9 Disposition of Seized Things DIVISION 2 Cannabis and Chemical Property Sections 102-103
chemical offence-related property in the course of the administration or enforcement of this Act or any other Act of Parliament — or that seizes, finds or otherwise acquires any chemical or thing that is referred to in paragraph (b) or (c) of the definition chemical property in subsection 2(1) in the course of the administration or enforcement of this Act — may return it to the person that is its owner or that is entitled to its possession if the peace officer, inspector or prescribed person is satisfied (a) that there is no dispute as to who owns it or is entitled to its possession; and (b) that its continued detention is not required for the
purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament.
Receipt (2) When the cannabis or property is returned, the peace officer, inspector or prescribed person must obtain a receipt for it.
Report (3) In the case of a seizure made under section 87 of this
Act, the Criminal Code or a power of seizure at common law, the peace officer making the seizure must make a report about the return to the justice who issued the warrant or another justice for the same territorial division or, if a warrant was not issued, a justice who would have had jurisdiction to issue a warrant.
Application for order to return 103 (1) If cannabis or chemical property has been
seized, found or otherwise acquired by a peace officer, inspector or prescribed person, any person may, within 60 days after the date of the seizure, finding or acquisition, on prior notification being given to the Attorney General in the prescribed manner, apply, by notice in writing to a justice in the jurisdiction in which it is being detained, for an order to return it to the person.
Order to return (2) If, on the hearing of the application, a justice is satisfied that the applicant is the owner or is entitled to possession of the cannabis or the property and the Attorney General does not indicate that it or any part of it may be required for the purposes of a preliminary inquiry, trial or other proceeding under this or any other Act of Parliament, the justice must, subject to subsection (5), order
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Chapter 16: Cannabis Act PART 9 Disposition of Seized Things DIVISION 2 Cannabis and Chemical Property Sections 103-104
that it, or the part that is not required, as the case may be, be returned as soon as feasible to the applicant.
Order to return at specified time (3) If, on the hearing of the application, a justice is satisfied that the applicant is the owner or is entitled to possession of the cannabis or property but the Attorney General indicates that it or any part of it may be required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the justice must, subject to subsection (5), order that it, or the part that is required, as the case may be, be returned to the applicant (a) on the expiry of 180 days after the day on which the application was made, if no proceeding in relation to the cannabis or property has been commenced before that time; or (b) on the final conclusion of the proceeding or any
other proceeding in relation to the cannabis or property if the applicant is not found guilty in those proceedings of an offence committed in relation to it. Order of forfeiture (4) If, on the hearing of the application, a justice is not
satisfied that the applicant is the owner or is entitled to possession of the cannabis or property, and it or a part of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the justice must order that it, or the part that is not required, as the case may be, be forfeited to Her Majesty to be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs. Payment of compensation in lieu (5) If, on the hearing of the application, a justice is satisfied that the applicant is the owner or is entitled to possession of the cannabis or property, but it was disposed of or otherwise dealt with under section 105, the justice must make an order that an amount equal to its value be paid to the applicant. Forfeiture if no application 104 If no application for the return of the cannabis or the chemical property has been made under subsection 103(1) within 60 days after the date of its seizure, finding or acquisition by a peace officer, inspector or prescribed person and it or any part of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the
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cannabis or the property, or the part that is not required, as the case may be, is forfeited to Her Majesty and may be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.
Expedited disposition 105 If all or any part of any cannabis or chemical property whose storage or handling poses a risk to health or safety is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the Minister or a peace officer or prescribed person may dispose of or otherwise deal with it in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.
Destruction of plants 106 The Minister may, on prior notification being given
to the Attorney General, cause to be destroyed any cannabis plant that is being produced contrary to the provisions of this Act or of the regulations. Disposition following proceedings 107 Subject to section 103, if, in a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, the court before which the proceedings have been brought is satisfied that any cannabis or chemical property that is the subject of proceedings before the court is no longer required by that court or any other court, the court (a) must order that it be returned to (i) the person from which it was seized if the court
is satisfied that the person came into its possession lawfully and continued to deal with it lawfully, or (ii) the person that is its owner or that is entitled to its possession, if that person is known and if the court is satisfied that its possession by the person from which it was seized was unlawful; and (b) may order that it be forfeited to Her Majesty to be
disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs, if (i) the court is not satisfied that it should be returned under subparagraph (a)(i) or (ii), or (ii) its possession by the person from which it was
seized was unlawful and the person that is its owner or that is entitled to its possession is not known.
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Disposal with consent 108 If cannabis or chemical property has been seized,
found or otherwise acquired by a peace officer, inspector or prescribed person and it or a part of it is not required for the purposes of a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament, its owner may consent to its disposal and, if the consent is given, the cannabis or property, or the part that is not required, as the case may be, is forfeited to Her Majesty and may be disposed of or otherwise dealt with in accordance with the regulations or, if there are no applicable regulations, in the manner that the Minister directs.
Disposition report 109 (1) Subject to the regulations, every peace officer, inspector or prescribed person that disposes of or otherwise deals with cannabis or chemical property under this Act must, within 30 days after doing so, cause a report to be sent to the Minister setting out (a) a description of the cannabis or property; (b) the amount of it that was disposed of or otherwise
dealt with; (c) the manner in which it was disposed of or otherwise dealt with; (d) the date on which it was disposed of or otherwise
dealt with; (e) the name of the police force, agency or entity to which the peace officer, inspector or prescribed person belongs; (f) the number of the file or police report related to its disposition or the other dealing with it; and (g) any other prescribed information.
Interpretation (2) For the purposes of subsection (1), otherwise dealing with cannabis or chemical property by a peace officer includes using it to conduct an investigation or for training purposes.
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Chapter 16: Cannabis Act PART 10 Administrative Monetary Penalties Sections 110-112
PART 10
Administrative Monetary Penalties Powers of Minister Powers 110 The Minister may designate individuals, or classes of individuals, who are authorized to issue notices of violation and establish, in respect of each violation, a shortform description to be used in notices of violation.
Violation Commission 111 (1) Every person that contravenes a provision of this Act — except provisions of Division 1 of Part 1 — a provision of the regulations, or an order made under any of sections 73 to 76, an order amended under section 79 or an order made under section 82, commits a violation and is liable to a penalty of not more than $1,000,000 or, if the violation is classified by the regulations as a minor violation, a serious violation or a very serious violation, to a penalty of not more than the maximum amount fixed by the regulations in relation to that classification.
Purpose of penalty (2) The purpose of a penalty is to promote compliance
with this Act.
Proceedings Issuance of notice of violation 112 (1) If an individual who is designated under section 110 believes on reasonable grounds that a person has committed a violation, the designated individual may issue, and must provide the person with, a notice of violation that (a) sets out the person’s name; (b) identifies the alleged violation; (c) sets out the penalty for the violation that the person is liable to pay; and (d) sets out the particulars concerning the time and
manner of payment.
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Chapter 16: Cannabis Act PART 10 Administrative Monetary Penalties Proceedings Sections 112-113
Summary of rights (2) A notice of violation must summarize, in plain language, the rights and obligations of the named person under this section and sections 113 to 125, including the right to have the acts or omissions that constitute the alleged violation or the amount of the penalty reviewed and the procedure for requesting that review. Penalty (3) The penalty for a violation is to be determined by taking into account (a) the person’s history of compliance or non-compliance with the provisions of this Act or of the regulations; (b) the nature and scope of the violation; (c) whether the person made reasonable efforts to mitigate or reverse the effects of the violation; (d) whether the person derived any competitive or
economic benefit from the violation; and (e) any other prescribed criteria.
Penalties Payment 113 (1) If the person named in the notice of violation
pays, in the time and manner specified in the notice, the amount of the penalty set out in the notice, (a) they are deemed to have committed the violation in respect of which the amount is paid; (b) the Minister must accept that amount as complete satisfaction of the penalty in respect of the violation; and (c) the proceedings commenced in respect of the violation are ended.
Alternatives (2) Instead of paying the amount of the penalty set out in
the notice, the person named in the notice may, in the time and manner specified in the notice, (a) if the amount of the penalty set out in the notice is $5,000 or more, request to enter into a compliance agreement with the Minister that ensures the person’s compliance with the provision or the order to which the violation relates; or
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Chapter 16: Cannabis Act PART 10 Administrative Monetary Penalties Penalties Sections 113-114
(b) request a review by the Minister of the acts or
omissions that constitute the alleged violation or of the amount of the penalty. Deeming (3) If the person named in the notice does not pay the
penalty set out in the notice in the time and manner specified in the notice and does not exercise any right referred to in subsection (2) in the specified time and manner, they are deemed to have committed the violation identified in the notice.
Compliance Agreements Entering into compliance agreements 114 (1) After considering a request made under paragraph 113(2)(a), the Minister may enter into a compliance agreement, as described in that paragraph, with the person making the request on any terms and conditions that are satisfactory to the Minister. The terms and conditions may (a) include a provision for the deposit of reasonable security, in a form and amount satisfactory to the Minister, as a guarantee that the person will comply with the compliance agreement; and (b) provide for the reduction, in whole or in part, of the penalty for the violation.
Deeming (2) A person that enters into a compliance agreement
with the Minister is, on doing so, deemed to have committed the violation in respect of which the compliance agreement was entered into. Notice of compliance (3) If the Minister is satisfied that a person that has entered into a compliance agreement has complied with it, the Minister must cause a notice to that effect to be provided to the person, at which time (a) the proceedings commenced in respect of the violation are ended; and (b) any security given by the person under the compliance agreement must be returned to the person. Notice of default (4) If the Minister is of the opinion that a person that has entered into a compliance agreement has not complied with it, the Minister must cause a notice of default to be provided to the person to the effect that
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Chapter 16: Cannabis Act PART 10 Administrative Monetary Penalties Compliance Agreements Sections 114-115
(a) instead of being liable to pay the amount of the
penalty set out in the notice of violation in respect of which the compliance agreement was entered into, the person is liable to pay, in the time and manner specified in the notice of violation, twice the amount of that penalty, and, for greater certainty, subsections 111(1) and 139(4) do not apply in respect of that amount; or (b) the security, if any, given by the person under the compliance agreement is forfeited to Her Majesty in right of Canada.
Effect of notice of default (5) Once provided with the notice of default, the person
may not deduct from the amount set out in the notice of default any amount they spent under the compliance agreement and (a) the person is liable to pay the amount set out in the notice of default in the time and manner specified in the notice of violation; or (b) if the notice provides for the forfeiture of the security given under the compliance agreement, that security is forfeited to Her Majesty in right of Canada and the proceedings commenced in respect of the violation are ended.
Effect of payment (6) If a person pays the amount set out in the notice of default in the time and manner specified in the notice of violation, the Minister must accept the amount as complete satisfaction of the amount owing in respect of the violation and the proceedings commenced in respect of the violation are ended.
Refusal to enter into compliance agreement 115 (1) If the Minister refuses to enter into a compliance agreement requested under paragraph 113(2)(a), the person that made the request is liable to pay, in the time and manner specified in the notice of violation, the amount of the penalty set out in the notice of violation.
Effect of payment (2) If a person pays the amount referred to in subsection
(1), (a) they are deemed to have committed the violation in respect of which the amount is paid; (b) the Minister must accept the amount as complete
satisfaction of the penalty in respect of the violation; and
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Chapter 16: Cannabis Act PART 10 Administrative Monetary Penalties Compliance Agreements Sections 115-116
(c) the proceedings commenced in respect of the violation are ended.
Deeming (3) If a person does not pay the amount referred to in subsection (1) in the specified time and manner, they are deemed to have committed the violation identified in the notice of violation.
Review by Minister Review — with respect to facts 116 (1) On completion of a review requested under paragraph 113(2)(b) with respect to the acts or omissions that constitute the alleged violation, the Minister must determine whether the person that requested the review committed the violation. If the Minister determines that the person committed the violation but that the amount of the penalty was not established in accordance with the provisions of this Act and of the regulations, the Minister must correct the amount.
Violation not committed — effect (2) If the Minister determines under subsection (1) that
the person that requested the review did not commit the violation, the proceedings commenced in respect of it are ended. Review — with respect to penalty (3) On completion of a review requested under paragraph 113(2)(b) with respect to the amount of the penalty, the Minister must determine whether the amount of the penalty was established in accordance with the provisions of this Act and of the regulations and, if not, the Minister must correct the amount. Notice of decision (4) The Minister must cause a notice of any decision
made under subsection (1) or (3) to be provided to the person that requested the review. Payment (5) The person that requested the review is liable to pay,
in the time and manner specified in the notice of violation, the amount of the penalty that is confirmed or corrected in the Minister’s decision made under subsection (1) or (3). Effect of payment (6) If a person pays the amount referred to in subsection (5), the Minister must accept the amount as complete satisfaction of the penalty in respect of the violation and
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the proceedings commenced in respect of the violation are ended. Written evidence and submissions (7) The Minister is to consider only written evidence and
written submissions in determining whether a person committed a violation or whether the amount of a penalty was established in accordance with the provisions of this Act and of the regulations.
Enforcement Debts to Her Majesty 117 (1) The following amounts constitute debts due to Her Majesty in right of Canada that may be recovered in the Federal Court: (a) the amount of a penalty, from the time the notice of violation setting out the amount of the penalty is provided; (b) every amount set out in a compliance agreement entered into with the Minister under subsection 114(1), from the time the compliance agreement is entered into; (c) the amount set out in a notice of default referred to in subsection 114(4), from the time the notice is provided; and (d) the amount of a penalty as set out in a decision of the Minister made under subsection 116(1) or (3), from the time the notice of that decision is provided.
Limitation period (2) No proceedings to recover a debt referred to in subsection (1) may be commenced after the expiry of five years after the day on which the debt became payable.
Debt final (3) A debt referred to in subsection (1) is final and not
subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 113 to 116. Certificate of default 118 (1) Any debt referred to in subsection 117(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister.
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Chapter 16: Cannabis Act PART 10 Administrative Monetary Penalties Enforcement Sections 118-122
Judgment (2) On production to the Federal Court, a certificate
made under subsection (1) must be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in it and all reasonable costs and charges associated with the registration of the certificate.
Rules About Violations Certain defences not available 119 (1) A person named in a notice of violation does not
have a defence by reason that the person (a) exercised due diligence to prevent the violation; or (b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person.
Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act.
Burden of proof 120 In every case when the facts of a violation are reviewed by the Minister, he or she must determine, on a balance of probabilities, whether the person named in the notice of violation committed the violation identified in the notice. Violation by corporate officers, etc. 121 If a person other than an individual commits a violation, any of the person’s directors, officers or agents or mandataries who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to and liable for the violation whether or not the person that actually committed the violation is proceeded against under this Act. Employees or agents or mandataries 122 A person is liable for a violation that is committed
by any employee or agent or mandatary of the person acting in the course of the employee’s employment or the scope of the agent’s or mandatary’s authority, whether or not the employee or agent or mandatary who actually committed the violation is identified or proceeded against under this Act.
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Chapter 16: Cannabis Act PART 10 Administrative Monetary Penalties Rules About Violations Sections 123-128
Continuing violation 123 A violation that is committed or continued on more than one day constitutes a separate violation in respect of each day on which it is committed or continued.
Other Provisions Evidence 124 In any proceeding in respect of a violation or a prosecution for an offence, a notice of violation purporting to be issued under this Act is admissible in evidence without proof of the signature or official character of the individual purporting to have signed the notice of violation. Limitation period 125 No proceedings in respect of a violation may be
commenced after the expiry of six months after the day on which the Minister becomes aware of the acts or omissions that constitute the alleged violation. How act or omission may be proceeded with 126 If an act or omission can be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other.
Certification by Minister 127 A document purporting to have been issued by the
Minister, certifying the day on which the acts or omissions that constitute the alleged violation became known to the Minister, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and, in the absence of evidence to the contrary, is proof that the Minister became aware of the acts or omissions on that day.
PART 11
General Disclosure of Information Personal information 128 The Minister may, without the consent of the person to whom the personal information relates and without notifying that person, disclose any personal information, as defined in section 3 of the Privacy Act, that is obtained under this Act if the Minister considers that the disclosure is necessary to protect public health or public safety.
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Chapter 16: Cannabis Act PART 11 General Disclosure of Information Sections 129-131
Confidential business information 129 (1) The Minister may, without the consent of the
person to whose business or affairs the information relates and without notifying that person, disclose any confidential business information that is obtained under this Act if the Minister considers that the disclosure is necessary to protect public health or public safety. Definition of confidential business information (2) In subsection (1), confidential business information in respect of a person to whose business or affairs the information relates, means business information (a) that is not publicly available; (b) in respect of which the person has taken measures
that are reasonable in the circumstances to ensure that it remains not publicly available; and (c) that has actual or potential economic value to the person or their competitors because it is not publicly available and its disclosure would result in a material financial loss to the person or a material financial gain to their competitors.
Analysis Designation of analysts 130 For the purposes of the administration and enforcement of this Act, the Minister may designate any individuals or class of individuals as analysts.
Analysis 131 (1) A peace officer, inspector or prescribed person may submit to an analyst for analysis or examination any substance or sample of any substance taken by the officer, the inspector or the prescribed person.
Certificate or report (2) An analyst who has made an analysis or examination of a substance or sample submitted under subsection (1) may prepare a certificate or report stating that they have analyzed or examined it and setting out the results of their analysis or examination.
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Chapter 16: Cannabis Act PART 11 General Trademarks Sections 132-134
Trademarks Trademarks 132 (1) Despite the Trademarks Act, the registration of
a trademark is not to be held invalid on the basis of paragraph 18(1)(b) or (c) of that Act as a result of compliance with this Act.
For greater certainty (2) For greater certainty, the absence of use of a trademark as a result of compliance with this Act constitutes special circumstances that excuse the absence of use for the purposes of the Trademarks Act.
Evidence and Procedure Copies of documents 133 (1) A copy of any document filed with a department, ministry, agency, municipality or other body established by or under a law of a province, or of any statement containing information from the records kept by any such department, ministry, agency, municipality or body, purporting to be certified by any official having custody of that document or those records, is admissible in evidence in any prosecution for an offence referred to in subsection 50(1) and, in the absence of evidence to the contrary, is proof of the facts contained in that document or statement, without proof of the signature or official character of the individual purporting to have certified it.
Authentication (2) For the purposes of subsection (1), an electronically or mechanically reproduced facsimile signature of an official referred to in that subsection is sufficient authentication of any copy referred to in that subsection.
Evidence inadmissible under this section (3) Nothing in subsection (1) renders admissible in evidence any part of any record that is proved to be a record made in the course of an investigation or inquiry. Certificate issued under regulations 134 (1) Subject to subsection (2), any certificate or other document issued under regulations made under paragraph 139(6)(c) or (7)(c) is admissible in evidence in a preliminary inquiry, trial or other proceeding under this Act or any other Act of Parliament and, in the absence of evidence to the contrary, is proof that the certificate or other document was validly issued and of the facts contained in it, without proof of the signature or official character of the individual purporting to have certified it.
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Chapter 16: Cannabis Act PART 11 General Evidence and Procedure Sections 134-137
Affidavit or examination (2) The defence may, with leave of the court, require that
the individual who issued the certificate or other document (a) produce an affidavit or solemn declaration attesting to any of the matters deemed to be proved under subsection (1); or (b) appear before the court for examination or crossexamination in respect of the issuance of the certificate or other document.
Certificate of analyst 135 (1) A certificate or report prepared by an analyst
under subsection 131(2) is admissible in evidence in any prosecution for an offence under this Act or any other Act of Parliament and, in the absence of evidence to the contrary, is proof of the statements set out in the certificate or report, without proof of the signature or official character of the individual purporting to have signed it. Attendance of analyst (2) The party against whom a certificate or report is produced under subsection (1) may, with leave of the court, require the attendance of the analyst for the purpose of cross-examination.
Proof of notice 136 (1) For the purposes of this Act and the regulations, the giving of any notice, whether orally or in writing, or the service of any document may be proved by the testimony of, or by the affidavit or solemn declaration of, the person claiming to have given that notice or served that document.
Proof of notice (2) The court may require the affiant or declarant to appear before it for examination or cross-examination in respect of the giving of notice or proof of service.
Continuity of possession 137 (1) In any proceeding under this Act, continuity of possession of any exhibit tendered as evidence in that proceeding may be proved by the testimony of, or by the affidavit or solemn declaration of, the person claiming to have had it in their possession.
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Alternative method of proof (2) If an affidavit or solemn declaration is offered in
proof of continuity of possession under subsection (1), the court may require the affiant or declarant to appear before it for examination or cross-examination in respect of the issue of continuity of possession. Copies of records, reports, etc. 138 If any record, report, electronic data or other document is examined or seized under this Act, the Minister, or the officer who examined or seized it, may make or cause to be made one or more copies of it, and a copy of it that purports to be certified by the Minister or a person authorized by the Minister is admissible in evidence and, in the absence of evidence to the contrary, has the same probative force as the original record, report, electronic data or other document would have had if it had been proved in the ordinary way.
Regulations and Exemptions Regulations 139 (1) The Governor in Council may make regulations
for carrying out the purposes and provisions of this Act, including for the administration and enforcement of this Act, and regulations (a) defining “industrial hemp” for the purposes of this
Act; (b) establishing, in addition to dried cannabis, other classes of cannabis; (c) defining any term that is necessary to describe any class that is established or any term that is used in the description of such a class; (d) respecting the importation, exportation, production, testing, packaging, labelling, storage, preservation, sale, distribution, possession, disposal or obtaining of or other dealing in cannabis or any class of cannabis; (e) respecting the importation, exportation, production, testing, sale, distribution, possession, disposal or obtaining of or other dealing in of any substance that may be used in the production of cannabis; (f) respecting the packaging, labelling, distribution or sale of cannabis accessories; (g) respecting the issuance of licences, permits or other authorizations that authorize, as the case may be, the importation, exportation, production, testing, packaging, labelling, sending, delivery, transportation,
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sale, possession or disposal of cannabis or any class of cannabis, and their renewal, amendment, suspension, revocation, duration and conditions; (h) establishing classes of licences, permits or other
authorizations that authorize any of the activities referred to in paragraph (g); (i) respecting the qualifications required to be met by individuals who are engaged in the production, testing, packaging, labelling, storage, preservation, selling, distributing or otherwise dealing in cannabis or any class of cannabis; (j) respecting the granting, suspension or cancellation
of security clearances and specifying who must hold a security clearance; (k) respecting
the characteristics, composition, strength, concentration, potency, intended use, sensory attributes — such as appearance and shape — purity, quality or any other property of cannabis or any class of cannabis; (k.1) respecting the characteristics, composition, design, construction, performance, intended use, sensory attributes — such as appearance and shape — purity, quality or any other property of cannabis accessories; (k.2) respecting the emissions produced by the consumption of cannabis or the use of cannabis accessories and defining “emission” for the purpose of regulations made under this paragraph; (l) requiring persons to take or keep samples of any
cannabis or any class of cannabis, or of any package or label of cannabis, and to provide the Minister or an inspector with, or with access to, those samples; (m) respecting the manner in which samples referred to in paragraph (l) are to be taken or kept and the manner in which they are to be provided or access to them is to be provided; (n) respecting the promotion of cannabis, cannabis accessories or services related to cannabis or the display or promotion of their brand elements; (o) respecting the information, including information about health risks and health effects arising from the use of cannabis, that must appear on packages or labels of cannabis or cannabis accessories or that must be provided when cannabis or cannabis accessories are promoted;
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(p) respecting the display of cannabis by persons that
are authorized to sell cannabis or the display of cannabis accessories by persons that sell cannabis accessories; (q) respecting the records, reports, electronic data or other documents in respect of cannabis — or in respect of activities related to cannabis, cannabis accessories, services related to cannabis or their brand elements, including their promotion — that are required to be prepared, retained or provided by any person or class of persons and (i) the time, manner or place in which they are to be prepared and retained, or (ii) the form, manner or time in which they are to be provided; (r) respecting the qualifications for analysts or inspectors and their powers, duties and functions; (s) respecting the detention and the return, disposition of or otherwise dealing with (i) any cannabis, cannabis accessory or offence-related property that is seized, detained, found or otherwise acquired under this Act or any other Act of Parliament or under a power of seizure at common law, (ii) any chemical or thing that is referred to in paragraph (b) or (c) of the definition chemical property in subsection 2(1) and that is seized, detained, found or otherwise acquired under this Act, or (iii) any other thing that is seized, detained, found
or otherwise acquired under this Act; (t) respecting the taking of samples under paragraph
86(2)(i); (u) respecting the collection, use, retention, disclosure
and disposal of information; (v) respecting the making, serving, filing and manner
of proving service of any notice, order, report or other document referred to in this Act or the regulations; (w) prescribing forms for the purposes of this Act or
the regulations; (x) respecting the recall of cannabis or any class of cannabis; (y) respecting the review of orders under section 79;
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(z) exempting, on any terms and conditions that are specified in the regulations, any person or class of persons, any cannabis or any class of cannabis or any cannabis accessory or any class of cannabis accessory from the application of all or any of the provisions of this Act or of the regulations; (z.1) specifying terms, expressions, logos, symbols or illustrations for the purposes of sections 19 and 28; (z.2) respecting the provision of anything or any service for the purposes of section 24; (z.3) classifying each violation as a minor violation, a serious violation or a very serious violation; (z.4) fixing a maximum amount as the penalty for minor violations, for serious violations or for very serious violations; (z.5) respecting the circumstances under which, the
criteria by which and the manner in which the amount of a penalty for a violation may be increased or reduced, including a reduction in the amount that is provided for in a compliance agreement; (z.6) specifying provisions of this Act or of the regulations, other than provisions of Division 1 of Part 1, for the purposes of paragraph 51(2)(i) and fixing the amount of the fine, or a range of amounts as the fine, in respect of each specified provision; and (z.7) prescribing anything that, by this Act, is to be or
may be prescribed.
Paragraph (1)(e) (2) Regulations may be made under paragraph (1)(e) in respect of a substance only if the Governor in Council considers that controlling the substance is necessary to protect public health or public safety.
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Paragraph (1)(g) (3) Regulations may be made under paragraph (1)(g) in
respect of licences, permits or other authorizations generally or for any class of them, and those regulations may, among other things, specify that financial information must be provided in an application for a licence, permit or other authorization. Paragraph (1)(z.4) (4) The maximum penalty in respect of a violation that
may be fixed under regulations made under paragraph (1)(z.4) is $1,000,000. Regulations — tickets (5) The Governor in Council, on the recommendation of
the Attorney General of Canada, may make regulations establishing the form of tickets for the purposes of section 51 and respecting the sending or delivering of the summons portion of the ticket for the purposes of paragraph 51(1)(c).
Regulations pertaining to law enforcement (6) The Governor in Council, on the recommendation of
the Minister of Public Safety and Emergency Preparedness, may make regulations that pertain to investigations and other law enforcement activities conducted under this Act by a member of a police force or of the military police and other persons acting under the direction and control of the member, including regulations (a) authorizing, for the purposes of this subsection, (i) that Minister or the provincial minister responsible for policing in a province, as the case may be, to designate a police force within their jurisdiction, or (ii) the Minister of National Defence to designate
military police; (b) exempting, on any terms and conditions that are
specified in the regulations, a member of a police force or of the military police that has been designated under paragraph (a), and other persons acting under the direction and control of the member, from the application of all or any of the provisions of Division 1 of Part 1 or of the regulations; (c) respecting the issuance, suspension, cancellation,
duration and terms and conditions of a certificate, other document or, in exigent circumstances, an approval to obtain a certificate or other document, that is issued to a member of a police force or of the military police that has been designated under paragraph (a)
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for the purpose of exempting the member from the application of all or any of the provisions of this Act or of the regulations; (d) respecting the detention, storage and disposition
of or other dealing with cannabis; (e) respecting records, reports, electronic data or other documents in respect of cannabis that are required to be prepared, retained or provided by any person or class of persons; and (f) prescribing forms for the purposes of the regulations.
Regulations pertaining to law enforcement under other Acts (7) The Governor in Council, on the recommendation of
the Minister of Public Safety and Emergency Preparedness, may, for the purpose of an investigation or other law enforcement activity conducted under another Act of Parliament, make regulations authorizing a member of a police force or of the military police or other person under the direction and control of the member to commit an act or omission — or authorizing a member of a police force or of the military police to direct the commission of an act or omission — that would otherwise constitute an offence under Division 1 of Part 1 or under section 44 in respect of the contravention of a provision of the regulations, including regulations (a) authorizing, for the purposes of this subsection, (i) that Minister or the provincial minister responsible for policing in a province, as the case may be, to designate a police force within their jurisdiction, or (ii) the Minister of National Defence to designate
military police; (b) exempting, on any terms and conditions that are specified in the regulations, a member of a police force or of the military police that has been designated under paragraph (a), and other persons acting under the direction and control of the member, from the application of all or any of the provisions of Division 1 of Part 1 or of the regulations; (c) respecting the issuance, suspension, cancellation,
duration and terms and conditions of a certificate, other document or, in exigent circumstances, an approval to obtain a certificate or other document, that is issued to a member of a police force or of the military police that has been designated under paragraph (a) for the purpose of exempting the member from the
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application of all or any of the provisions of Division 1 of Part 1 or of the regulations; (d) respecting the detention, storage and disposition
of or other dealing with cannabis; (e) respecting records, reports, electronic data or other documents in respect of cannabis that are required to be prepared, retained or provided by any person or class of persons; and (f) prescribing forms for the purposes of the regulations.
Incorporation by reference — limitation removed (8) The limitation set out in paragraph 18.1(2)(a) of the
Statutory Instruments Act to the effect that a document must be incorporated as it exists on a particular date does not apply to the powers to make regulations under paragraphs (1)(d) to (g), (j) to (l), (o), (q) and (z). Exemption by Minister — persons 140 (1) The Minister may, on any terms and conditions
that the Minister considers necessary, by order, exempt any person, or any cannabis or any class of cannabis in relation to a person, from the application of all or any of the provisions of this Act or of the regulations if, in the opinion of the Minister, the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest. For greater certainty (1.1) For greater certainty, the Minister may, by order, amend or revoke an order made under subsection (1) or suspend its application in whole or in part.
Exemption by Minister — class of persons (2) The Minister may, on any terms and conditions that
the Minister considers necessary, by order, exempt any class of persons, or any cannabis or any class of cannabis in relation to any class of persons, from the application of all or any of the provisions of this Act or of the regulations if, in the opinion of the Minister, the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest. Suspension (2.1) The Minister may, by order, suspend, in whole or
in part, the application of an order made under subsection (2).
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Statutory Instruments Act 141 An order made under subsection 140(1) or (1.1) is
not a statutory instrument within the meaning of subsection 2(1) of the Statutory Instruments Act.
Fees Fees 142 (1) The Minister may, by order, fix the following fees in relation to cannabis: (a) fees to be paid for a service, or the use of a facility, provided under this Act; (b) fees to be paid in respect of approvals, authorizations, exemptions or regulatory processes provided under this Act; and (c) fees to be paid in respect of products, rights and privileges that are provided under this Act, including those provided in relation to the cannabis tracking system established under section 81.
Amount not to exceed cost (2) A fee fixed under paragraph (1)(a) must not exceed
the cost to Her Majesty in right of Canada of providing the service or the use of the facility.
Aggregate amount not to exceed cost (3) Fees fixed under paragraph (1)(b) must not in the aggregate exceed the cost to Her Majesty in right of Canada in respect of providing the regulatory processes, approvals, authorizations or exemptions.
Consultation 143 Before making an order under subsection 142(1),
the Minister must consult with any persons that the Minister considers to be interested in the matter. Remission of fees 144 (1) The Minister may, by order, remit all or part of any fee fixed under subsection 142(1) or the interest on it.
Remission may be conditional (2) A remission granted under subsection (1) may be conditional.
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Conditional remission (3) If a remission granted under subsection (1) is conditional and the condition is not fulfilled, then the remission is cancelled and is deemed never to have been granted.
Non-payment of fees 145 The Minister may, by notice in writing and for a period that he or she specifies, withdraw or withhold a service, the use of a facility, a regulatory process, approval, authorization, exemption, product, right or privilege under this Act from any person who fails to pay the fee for it fixed under subsection 142(1).
Adjustment of amounts 146 (1) An order made under subsection 142(1) may
prescribe rules for the adjustment of the amount of the fee by any amounts or ratios that are referred to in the order, for the period that is specified in the order. Notice of adjusted amount (2) The amount of a fee that is subject to an adjustment
rule remains unadjusted for the specified period unless, before the beginning of that period, the Minister publishes a notice in the Canada Gazette that specifies the adjusted amount and the manner in which it was determined. User Fees Act 147 The User Fees Act does not apply to a fee fixed under subsection 142(1).
Costs Debts to Her Majesty 148 (1) Her Majesty in right of Canada may recover, as
a debt due to Her Majesty in right of Canada, any costs incurred by Her Majesty in right of Canada in relation to anything required or authorized under this Act, including (a) the inspection of a place or the analysis, examination, storage, movement, seizure, detention, forfeiture, disposal or return of anything; and (b) the measures or the recall carried out under section 77.
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Limitation period (2) No proceeding to recover a debt referred to in subsection (1) may be commenced after the expiry of five years after the day on which the debt became payable. Certificate of default 149 (1) Any debt that may be recovered under subsection 148(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister. Judgment (2) A certificate made under subsection (1) that is registered in the Federal Court has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in it and all reasonable costs and charges associated with its registration.
Technical Assistance Advice of experts 150 The Minister may engage the services of persons
having technical or specialized knowledge to advise the Minister in respect of his or her powers, duties or functions under this Act and, with the approval of the Treasury Board, fix their remuneration.
Amendments to Schedules Schedules 1 and 2 151 (1) The Governor in Council may, by order, amend
Schedule 1 or 2 by adding or by deleting from it any item or portion of an item. Schedule 3 (2) The Governor in Council may, by order, amend Schedule 3 by adding or deleting, in column 1, the name of a class of cannabis or by adding or deleting, in column 2, in relation to a class of cannabis in column 1, a quantity that is equivalent to 1 g of dried cannabis.
Schedule 4 (3) The Governor in Council may, by order, amend
Schedule 4 by adding or deleting the name of any class of cannabis. Schedule 5 (4) The Minister may, by order, amend Schedule 5 by adding or deleting, in column 1, the name of any substance or by adding or deleting, in column 2, the name of
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any class of cannabis in respect of any substance referred to in column 1.
Review and Report Review of Act 151.1 (1) Three years after this section comes into
force, the Minister must cause a review of this Act and its administration and operation to be conducted, including a review of the impact of this Act on public health and, in particular, on the health and consumption habits of young persons in respect of cannabis use, the impact of cannabis on Indigenous persons and communities, and the impact of the cultivation of cannabis plants in a dwelling-house. Report to Parliament (2) No later than 18 months after the day on which the review begins, the Minister must cause a report on the review, including any findings or recommendations resulting from it, to be laid before each House of Parliament.
PART 12
Transitional Provisions and Related, Consequential and Coordinating Amendments Transitional Provisions Definition of commencement day 152 In sections 154 to 160, commencement day means
the day on which subsection 204(1) comes into force.
Decisions 153 Subject to regulations made under subsection 161(1), every decision made by the Minister under the Controlled Drugs and Substances Act that relates to cannabis is deemed to be a decision made by the Minister under this Act.
Inspectors 154 Subject to regulations made under subsection 161(1), every individual who is an inspector, as defined in subsection 2(1) of the Controlled Drugs and Substances Act, immediately before the commencement day
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is deemed to also be an individual who has been designated as an inspector under section 84 of this Act. Analysts 155 Subject to regulations made under subsection 161(1), every individual who is an analyst, as defined in subsection 2(1) of the Controlled Drugs and Substances Act, immediately before the commencement day is deemed to also be an individual who has been designated as an analyst under section 130 of this Act.
Exemptions — Controlled Drugs and Substances Act 156 (1) Subject to regulations made under subsection
161(1), the following apply in respect of every exemption granted under section 56 of the Controlled Drugs and Substances Act that is in force immediately before the commencement day: (a) if the exemption applies solely in respect of
cannabis, and it applies to a person, it is deemed to have been granted under subsection 140(1) of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; (b) if the exemption applies solely in respect of
cannabis, and it applies to a class of persons, it is deemed to have been granted under subsection 140(2) of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; (c) if the exemption applies, directly or indirectly, to cannabis and to a controlled substance, as defined in subsection 2(1) of that Act, and it applies to a person, it is deemed, in relation to its application to cannabis, to have been granted under subsection 140(1) of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; and (d) if the exemption applies, directly or indirectly, to cannabis and to a controlled substance as defined in subsection 2(1) of that Act, and it applies to a class of persons, it is deemed, in relation to its application to cannabis, to have been granted under subsection 140(2) of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.
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Deeming — provisions of Act (2) Subject to regulations made under subsection 161(1),
a reference in a continued exemption to a provision of the Controlled Drugs and Substances Act that is referred to in column 1 of Schedule 6 is deemed to be a reference to the provision of this Act that is referred to in column 2.
Deeming — provisions of regulations (3) A reference in a continued exemption to a provision
of a regulation made under the Controlled Drugs and Substances Act is deemed to be a reference to the equivalent provision of this Act or of any regulation made under this Act that is specified under regulations made under subsection (4).
Regulations (4) The Governor in Council may, for the purposes of
subsection (3), make regulations specifying that provisions of this Act or of regulations made under this Act are equivalent to provisions of regulations made under the Controlled Drugs and Substances Act that are referred to in continued exemptions.
Records, reports, etc. 157 Subject to regulations made under subsection 161(1), all records, reports, electronic data or other documents that directly or indirectly relate to cannabis and that were retained by a person immediately before the commencement day by reason of regulations made under the Controlled Drugs and Substances Act are deemed to be required to be retained under regulations made under paragraph 139(1)(q) of this Act.
Access to Cannabis for Medical Purposes Regulations — section 35 licences 158 (1) Subject to regulations made under subsection 161(1), every licence issued under section 35 of the Access to Cannabis for Medical Purposes Regulations that is in force immediately before the commencement day is deemed to be a licence issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.
Section 95 import permits (2) Subject to regulations made under subsection 161(1), every permit issued under section 95 of the Access to
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Cannabis for Medical Purposes Regulations that is in force immediately before the commencement day is deemed to be a permit issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date. Section 103 export permits (3) Subject to regulations made under subsection 161(1),
every permit issued under section 103 of the Access to Cannabis for Medical Purposes Regulations that is in force immediately before the commencement day is deemed to be a permit issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date. Regulatory conditions (4) Subject to regulations made under subsection 161(1),
every licence or permit that is continued under any of subsections (1) to (3) is subject to the conditions set out in regulations made under paragraph 139(1)(g).
Registered persons (5) Subject to regulations made under subsection 161(1), if regulations made under subsection 139(1) that come into force on the commencement day refer to registered persons, every individual who is a registered person as defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations immediately before the commencement day (a) continues to be a registered person until the expiry
date of their registration, unless that registration is cancelled before that date; and (b) is subject to those regulations made under subsection 139(1).
Designated persons (6) Subject to regulations made under subsection 161(1),
if regulations made under subsection 139(1) that come into force on the commencement day refer to designated persons and registered persons, every individual who is a designated person, as defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations, immediately before the commencement day (a) continues to be a designated person in relation to a registered person until the expiry or cancellation of the registered person’s registration or the registered person’s registration is amended or renewed and another individual is designated as the designated person in relation to the registered person; and
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(b) is subject to those regulations made under subsection 139(1).
Clients (7) Subject to regulations made under subsection 161(1), if regulations made under subsection 139(1) that come into force on the commencement day refer to clients, every individual who, immediately before the commencement day, is a client, as defined in subsection 17(1) of the Access to Cannabis for Medical Purposes Regulations, of a person whose licence is continued under subsection (1) continues to be a client of that person and is subject to those regulations made under subsection 139(1).
Security clearances (8) Subject to regulations made under subsection 161(1),
every security clearance granted under section 112 of the Access to Cannabis for Medical Purposes Regulations that is in force immediately before the commencement day is deemed to be a security clearance granted under section 67 of this Act and it continues in force until the date it is expressed to expire, unless it is cancelled before that date. Applications for licences and permits (9) Subject to regulations made under subsection 161(1),
every application for a licence under section 35 of the Access to Cannabis for Medical Purposes Regulations, or for a permit under section 95 or 103 of those Regulations, in respect of which no final decision has been made before the commencement day is deemed to be an application for a licence or a permit, as the case may be, made under section 62 of this Act. Applications for security clearance (10) Subject to regulations made under subsection 161(1), every application for a security clearance under section 110 of the Access to Cannabis for Medical Purposes Regulations in respect of which no final decision has been made before the commencement day is deemed to be an application for a security clearance made under section 67 of this Act.
Other applications (11) Subject to regulations made under subsection
161(1), every application to be a registered person, as defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations, and every application for an authorization to produce cannabis as a designated
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person, as defined in subsection 1(1) of those Regulations, in respect of which no final decision has been made before the commencement day is deemed to be an application to be a registered person or an application to produce cannabis as a designated person, as the case may be, if regulations made under subsection 139(1) that come into force on the commencement day provide for the making of such applications.
Narcotic Control Regulations — licences 159 (1) Subject to regulations made under subsection
161(1), the following apply in respect of every licence that was issued under section 9.2 of the Narcotic Control Regulations and that is in force immediately before the commencement day: (a) if the licence applies solely in respect of cannabis, it is deemed to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; and (b) if the licence applies, directly or indirectly, to cannabis and to any narcotic, as defined in subsection 2(1) of those Regulations, it is deemed, in relation to its application to cannabis, to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.
Permits (2) Subject to regulations made under subsection 161(1),
the following apply in respect of every permit issued under section 10 of the Narcotic Control Regulations that is in force immediately before the commencement day: (a) if the permit applies solely in respect of cannabis,
it is deemed to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; and (b) if the permit applies, directly or indirectly, to
cannabis and to any narcotic, as defined in subsection 2(1) of those Regulations, it is deemed, in relation to its application to cannabis, to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.
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Regulatory conditions (3) Subject to regulations made under subsection 161(1), every licence or permit that is continued under subsection (1) or (2) is subject to the conditions set out in regulations made under paragraph 139(1)(g).
Licences — section 67 (4) Subject to regulations made under subsection 161(1),
the following apply in respect of every licence that was issued under section 67 of the Narcotic Control Regulations and that is in force immediately before the commencement day: (a) if the licence applies solely in respect of cannabis, it is deemed to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date; and (b) if the licence applies, directly or indirectly, to cannabis and to opium poppy, it is deemed, in relation to its application to cannabis, to have been issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.
Applications for licences and permits (5) Subject to regulations made under subsection 161(1),
the following apply in respect of every application for a licence under section 9.2 or 67 of the Narcotic Control Regulations or for a permit under section 10 of those Regulations in respect of which no final decision has been made before the commencement day: (a) if the application relates solely to cannabis, it is deemed to be an application made under section 62 of this Act; and (b) if the application relates, directly or indirectly, to
cannabis and to any narcotic, as defined in subsection 2(1) of those Regulations, it is deemed, in relation to the cannabis, to be an application made under section 62 of this Act.
Test kit registration numbers (6) Subject to regulations made under subsection 161(1), if regulations made under subsection 139(1) that come into force on the commencement day provide for the issuance of registration numbers for test kits that contain cannabis,
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(a) every registration number issued under section 6 of the Narcotic Control Regulations before the commencement day that applied to such a test kit is deemed to be a registration number issued under those regulations made under subsection 139(1) until it is cancelled; and (b) every application for a registration number for a
test kit that contains cannabis under section 6 of those Regulations in respect of which no final decision has been made before the commencement day is deemed to be an application for a registration number.
Industrial Hemp Regulations — licences and authorizations 160 (1) Subject to regulations made under subsection
161(1), every licence or authorization issued under section 9 of the Industrial Hemp Regulations that is in force immediately before the commencement day is deemed to be a licence issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date. Import and export permits (2) Subject to regulations made under subsection 161(1), every permit issued under section 22 or 27 of the Industrial Hemp Regulations that is in force immediately before the commencement day is deemed to be a permit issued under section 62 of this Act and it continues in force until it is revoked or, if it is expressed to expire on a particular date, it continues in force until it expires, unless it is revoked before that date.
Regulatory conditions (3) Subject to regulations made under subsection 161(1), every licence, authorization or permit that is continued under subsection (1) or (2) is subject to the conditions set out in regulations made under paragraph 139(1)(g).
Applications (4) Subject to regulations made under subsection 161(1), every application for a licence or authorization under section 9 of the Industrial Hemp Regulations, or for a permit under section 22 or 27 of those Regulations, in respect of which no final decision has been made before the commencement day is deemed to be an application for a licence or a permit, as the case may be, made under section 62 of this Act.
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Approved cultivars (5) Subject to regulations made under subsection 161(1),
if regulations made under subsection 139(1) that come into force on the commencement day refer to approved cultivars, every variety of industrial hemp, as defined in section 1 of the Industrial Hemp Regulations, that immediately before the commencement day is an approved cultivar for a region by reason of a designation made under subsection 39(1) of the Industrial Hemp Regulations is deemed to be an approved cultivar under the regulations made under subsection 139(1).
Definitions 160.1 (1) The following definitions apply in this section.
cannabis means fresh marihuana, dried marihuana and cannabis oil, as those terms are defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations, and marihuana plants or seeds, within the meaning of those Regulations. (cannabis) licensed producer means a licensed producer, as defined in subsection 1(1) of the Access to Cannabis for Medical Purposes Regulations, who holds a licence that has not been suspended under section 43 of those Regulations. (producteur autorisé) provide has the same meaning as in subsection 2(1) of the Controlled Drugs and Substances Act. (fournir) sell has the same meaning as in subsection 2(1) of the Controlled Drugs and Substances Act. (vente)
Licensed producers (2) During the period that begins on the day on which
this section comes into force and that ends on the day on which subsection 204(1) comes into force, a licensed producer may, despite the prohibitions set out in sections 4, 5, 7 and 7.1 of the Controlled Drugs and Substances Act, sell, provide, send or deliver cannabis to a person authorized under subsection (5), transport cannabis for the purpose of selling, providing, sending or delivering it to such a person or offer to perform any of those activities.
Conditions (3) A licensed producer may perform an activity under subsection (2) only if the activity is (a) performed in respect of fresh marihuana, dried marihuana, cannabis oil and marihuana plants or
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seeds that are cannabis and that are indicated in their licence issued under section 35 of the Access to Cannabis for Medical Purposes Regulations; and (b) authorized under their licence.
Non-application (4) During the period that begins on the day on which
this section comes into force and that ends on the day on which subsection 204(1) comes into force, paragraphs 18(1)(b) and 19(1)(b) of the Access to Cannabis for Medical Purposes Regulations do not apply to a licensed producer acting under subsection (2). Provincial authorization (5) During the period that begins on the day on which
this section comes into force and that ends on the day on which subsection 204(1) comes into force, despite the prohibitions set out in sections 4, 5, 7 and 7.1 of the Controlled Drugs and Substances Act, a person may, if a province authorizes them to do so and subject to subsection (6), possess, sell, provide, send, deliver or transport cannabis or offer to perform any of those activities. Conditions (6) Subsection (5) applies only if the person meets the
following conditions: (a) they possess or sell only cannabis that has been
sold or provided to them by a licensed producer under subsection (2) or by a person authorized under subsection (5) to sell, provide, send, deliver or transport cannabis; (b) they sell, provide, send or deliver cannabis — or
transport it for the purpose of selling, providing, sending or delivering it — only (i) to a person authorized under subsection (5), or (ii) for the purpose of testing, to a licensed producer or a licensed dealer, as defined in subsection 2(1) of the Narcotic Control Regulations, who holds a licence in respect of cannabis; (c) they keep appropriate records respecting their activities in relation to cannabis that they possess for commercial purposes; and (d) they take adequate measures to reduce the risk of cannabis that they possess for commercial purposes being diverted to an illicit market or activity.
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Non-application (7) Subsection 8(1) of the Narcotic Control Regulations
does not apply to: (a) a licensed producer acting under subsection (2) in
respect of the production, making or assembly of cannabis; or (b) a licensed producer acting under subsection (2) or
a person authorized to sell or provide cannabis under subsection (5) in respect of the sale, provision, transport, sending or delivery of cannabis.
Employee or agent or mandatary (8) Every employee or agent or mandatary of a person that is authorized to perform or to offer to perform an activity under this section may, despite the prohibitions set out in sections 4, 5, 7 and 7.1 of the Controlled Drugs and Substances Act, perform or offer to perform that activity if they do so as part of their employment duties and functions or their role as agent or mandatary and in a manner that is consistent with the conditions that apply to their employer’s or principal’s or mandator’s authorization, as the case may be.
Contractor (9) Every person who is acting under a contract with a
person that is authorized to perform or to offer to perform an activity under this section — other than an employee or an agent or mandatary of the authorized person — may, despite the prohibitions set out in sections 4, 5, 7 and 7.1 of the Controlled Drugs and Substances Act, perform or offer to perform that activity if they do so in the performance of their contract and in a manner that is consistent with the conditions that apply to the authorized person’s authorization.
For greater certainty (10) For greater certainty, this section does not authorize
the retail sale of cannabis. Regulations 161 (1) The Governor in Council may make regulations
that the Governor in Council considers necessary to provide for any transitional matter arising from the coming into force of any provision of this Act.
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Retroactive effect (2) Regulations made under subsection (1) may, if they so provide, be retroactive and have effect with respect to any period before they are made.
Related Amendments R.S., c. 15 (4th Supp.)
Non-smokers’ Health Act 162 (1) The definition usage du tabac in subsection 2(1) of the French version of the Non-smokers’ Health Act is repealed. (1.1) The definition work space in subsection 2(1)
of the Act is replaced by the following: work space means any indoor or other enclosed space — or any outdoor space or class of outdoor space designated in the regulations — in which employees perform the duties of their employment, and includes any adjacent corridor, lobby, stairwell, elevator, cafeteria, washroom or other common area — and any outdoor space or class of outdoor space designated in the regulations — that is frequented by employees during the course of their employment. (lieu de travail) (2) The definition smoke in subsection 2(1) of the English version of the Act is replaced by the following:
smoke means to smoke, hold or otherwise have control over an ignited tobacco product or ignited cannabis; (fumer) (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
cannabis has the same meaning as in subsection 2(1) of the Cannabis Act; (cannabis) (4) Subsection 2(1) of the French version of the
Act is amended by adding the following in alphabetical order: fumer Fumer un produit à base de tabac ou du cannabis ou avoir par-devers soi un produit à base de tabac allumé ou du cannabis allumé. (smoke) 1989, c. 7, s. 1
163 Section 6 of the Act is replaced by the following:
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Saving 6 Nothing in section 4 or 5 affects the operation of any other Act of Parliament, any regulations made under any Act of Parliament, or any rule of law in relation to the protection of persons from exposure to tobacco or cannabis smoke. 163.1 Subsection 7(1) of the Act is amended by adding the following after paragraph (b): (b.1) designating outdoor spaces or classes of outdoor
spaces for the purpose of the definition work space;
1996, c.12, s. 5
164 Subsection 8.2(2) of the Act is replaced by the following:
Regulations (2) On the recommendation of the Minister of Labour, the Governor in Council may make regulations respecting smoking in a workplace at which is carried on employment that is subject to a regulation made under subsection (1).
Consequential Amendments R.S., c. C-47
Criminal Records Act 2012, c. 1, s. 126
7.2(a)(ii) of the Criminal Records Act is replaced by the following:
165 Subparagraph
(ii) any other offence under the Criminal Code, except subsection 255(1) — or under the Cannabis Act, the Controlled Drugs and Substances Act, the Firearms Act, Part III or IV of the Food and Drugs Act or the Narcotic Control Act, chapter N-1 of the Revised Statutes of Canada, 1985 — that is punishable either on conviction on indictment or on summary conviction; or
R.S., c. I-1
Identification of Criminals Act 1992, c. 47; s. 74(1); 1996, c. 7, s. 39
166 Paragraph 2(1)(c) of the Identification of
Criminals Act is replaced by the following:
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(c) any person alleged to have committed an indictable offence, other than (i) an offence that is designated as a contravention under the Contraventions Act in respect of which the Attorney General, within the meaning of that Act, has made an election under section 50 of that Act, who is required under subsection 501(3) or 509(5) of the Criminal Code to appear for the purposes of this Act by an appearance notice, promise to appear, recognizance or summons; or (ii) an offence in respect of which proceedings were
commenced by a peace officer under section 51 of the Cannabis Act.
167 The Act is amended by adding the following after section 4:
Destruction of fingerprints and photographs – Cannabis Act 5 If a person charged with an offence referred to in any
of paragraphs 51(2)(a) to (j) of the Cannabis Act is fingerprinted or photographed and the Attorney General, within the meaning of that Act, makes an election under section 58 of that Act, the fingerprints or photographs shall be destroyed. R.S., c. N-5
National Defence Act 168 Subsection 147.1(1) of the National Defence Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (c): (c.1) relating to the contravention of any of sections 9 to 14 of the Cannabis Act, or R.S., c. 1 (2nd Supp.)
Customs Act 169 Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order: cannabis has the same meaning as in subsection 2(1) of the Cannabis Act; (cannabis) 2010, c. 12, s. 50
170 Subsection 117(2) of the Act is replaced by
the following:
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No return of certain goods (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, cannabis, raw leaf tobacco, excise stamps or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error. R.S., c. 30 (4th Supp.)
Mutual Legal Assistance in Criminal Matters Act 2001, c. 32, s. 65
171 (1) Paragraphs 9.3(4)(c) and (d) of the Mutual Legal Assistance in Criminal Matters Act are replaced by the following: (c) an order for the seizure of offence-related property
may be enforced as if it were a warrant issued under subsection 487(1) of the Criminal Code, subsection 11(1) of the Controlled Drugs and Substances Act or subsection 87(1) of the Cannabis Act, as the case may be; and (d) an order for the restraint of offence-related property may be enforced as if it were an order made under subsection 490.8(3) of the Criminal Code, subsection 14(3) of the Controlled Drugs and Substances Act or subsection 91(3) of the Cannabis Act, as the case may be. (2) Paragraph 9.4(6)(b) of the Act is replaced by
the following: (b) an order for the forfeiture of offence-related property has the same effect as if it were an order under subsection 490.1(1) or 490.2(2) of the Criminal Code, subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or subsection 94(1) or 95(2) of the Cannabis Act, as the case may be.
2001, c. 32, s. 65
(3) Subparagraphs 9.4(8)(b)(i) and (ii) of the Act are replaced by the following: (i) notice in accordance with subsection 490.41(2)
of the Criminal Code, subsection 19.1(2) of the Controlled Drugs and Substances Act or subsection 98(2) of the Cannabis Act has been given to any person who resides in a dwelling-house that is offence-related property and who is a member of the immediate family of the person charged with or convicted of the offence in relation to which property would be forfeited, and
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(ii) notice in accordance with subsection 490.4(2) of the Criminal Code, subsection 19(2) of the Controlled Drugs and Substances Act or subsection 97(2) of the Cannabis Act has been given to any person who, in the opinion of the court, appears to have a valid interest in the property.
2001, c. 32, s. 65
(4) Subsection 9.4(9) of the Act is replaced by the
following: Application of Criminal Code (9) Subsection 462.41(3) and section 462.42 of the Criminal Code apply, with any modifications that the circumstances require, to a person who claims an interest in proceeds of crime, and subsections 490.4(3) and 490.41(3) and section 490.5 of the Criminal Code, subsections 19(3) and 20(4) of the Controlled Drugs and Substances Act and subsections 97(3) and 99(4) of the Cannabis Act apply, with any modifications that the circumstances require, to a person who claims an interest in offence-related property. 1992, c. 20
Corrections and Conditional Release Act 172 Item 4 of Schedule II to the Corrections and
Conditional Release Act is replaced by the following: 4 An offence under any of the following provisions of the Cannabis Act that was prosecuted by way of indictment: (a) section 9 (distribution and possession for purpose
of distributing); (b) section 10 (selling and possession for purpose of selling); (c) section 11 (importing and exporting and possession for purpose of exporting); (d) section 12 (production); (e) section 13 (possession, etc., for use in production
or distribution of illicit cannabis); and (f) section 14 (use of young person). 5 The offence of conspiring, as provided by paragraph 465(1)(c) of the Criminal Code, to commit any of the
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offences referred to in items 1 to 4 of this schedule that was prosecuted by way of indictment. 1993, c. 37
Seized Property Management Act 1997, c. 23, s. 22; 2001, c. 41, s. 135(2)
173 The definitions offence-related property and restrained property in section 2 of the Seized Property Management Act are replaced by the following:
offence-related property has the meaning given that expression by subsection 2(1) of the Controlled Drugs and Substances Act or by subsection 2(1) of the Cannabis Act; (biens infractionnels) restrained property means any property that is the subject of a restraint order made under section 83.13, 462.33 or 490.8 of the Criminal Code, section 14 of the Controlled Drugs and Substances Act or section 91 of the Cannabis Act; (biens bloqués) 2001, c. 41, s. 135(5)
174 Subparagraph 3(b)(iii) of the Act is replaced by the following: (iii) restrained under a restraint order made under
section 83.13, 462.33 or 490.8 of the Criminal Code, section 14 of the Controlled Drugs and Substances Act or section 91 of the Cannabis Act, or
2001, c. 41, ss. 135(6) and (7)
175 (1) Paragraphs 4(1)(a) and (b) of the Act are replaced by the following: (a) seized under a warrant issued under section 83.13, 462.32 or 487 of the Criminal Code, section 11 of the Controlled Drugs and Substances Act or section 87 of the Cannabis Act on the application of the Attorney General and that the Minister is appointed to manage under subsection 83.13(3), 462.331(2) or 490.81(2) of the Criminal Code, subsection 14.1(2) of the Controlled Drugs and Substances Act or subsection 93(2) of the Cannabis Act, as the case may be; (b) subject to a restraint order made under section 83.13, 462.33 or 490.8 of the Criminal Code, section 14 of the Controlled Drugs and Substances Act or section 91 of the Cannabis Act on the application of the Attorney General and that the Minister is appointed to manage under subsection 83.13(3), 462.331(2) or 490.81(2) of the Criminal Code, subsection 14.1(2) of
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the Controlled Drugs and Substances Act or subsection 93(2) of the Cannabis Act, as the case may be;
1996, c. 19, s. 87
(2) Subsection 4(4) of the Act is replaced by the
following: Application of other Acts (4) Nothing in this section precludes the operation of the Criminal Code, the Controlled Drugs and Substances Act, the Cannabis Act or any other Act of Parliament in respect of any property that is in the possession or under the control of the Minister. 2001, c. 41, s. 135(8)
176 Subsection 5(1) of the Act is replaced by the
following: Transfer of property 5 (1) Every person who has control of any property that is subject to a management order issued under subsection 83.13(2), 462.331(1) or 490.81(1) of the Criminal Code, subsection 14.1(1) of the Controlled Drugs and Substances Act, subsection 93(1) of the Cannabis Act or subsection 7(1) of this Act shall, as soon as practicable after the order is issued, transfer the control of the property to the Minister, except for any property or any part of the property that is needed as evidence or is necessary for the purposes of an investigation. 1996, c. 19, s. 88
177 Subsection 6(1) of the Act is replaced by the
following: Application for management order 6 (1) The Attorney General, or any other person with the
written consent of the Attorney General, may apply to any judge or justice for a management order in respect of any seized property, other than a controlled substance as defined in subsection 2(1) of the Controlled Drugs and Substances Act or cannabis as defined in subsection 2(1) of the Cannabis Act. 1996, c. 19, s. 89(2)
178 The portion of paragraph 9(b) of the Act before subparagraph (i) is replaced by the following: (b) subject to the Criminal Code, the Controlled
Drugs and Substances Act, the Cannabis Act and any other Act of Parliament, manage any property referred
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to in any of subsections 4(1) to (3) in the manner that the Minister considers appropriate including, without restricting the generality of the foregoing, by advancing money at a commercial rate of interest to
2005, c. 44, s. 14
179 Paragraph 10(1)(a) of the Act is replaced by the following: (a) the forfeiture to Her Majesty of property under section 83.14, subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490.1(1) or 490.2(2) of the Criminal Code, subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or subsection 94(1) or 95(2) of the Cannabis Act,
2005, c. 44, s. 15
180 Subparagraph 11(a)(i) of the Act is replaced
by the following: (i) property forfeited to Her Majesty under section 83.14, subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490.1(1) or 490.2(2) of the Criminal Code, subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or subsection 94(1) or 95(2) of the Cannabis Act, or
2005, c. 44, s. 16
181 Section 14 of the Act is replaced by the following:
If costs are greater than proceeds 14 If the proceeds of disposition available to Her Majesty from the forfeiture of any property under subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490(9) of the Criminal Code, subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or subsection 94(1) or 95(2) of the Cannabis Act are insufficient to cover the outstanding amounts charged to the Working Capital Account under subsection 12(2), and any interest on it, in respect of the property, there is to be charged to the Proceeds Account
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and credited to the Working Capital Account, or to interest revenue, as the case may be, an amount equal to the amount of the shortfall. 1995, c. 39
Firearms Act 182 Paragraph 5(2)(a) of the Firearms Act is amended by striking out “or” at the end of subparagraph (iii), by adding “or” at the end of subparagraph (iv) and by adding the following after subparagraph (iv): (v) an offence relating to the contravention of subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7), 13(1) or 14(1) of the Cannabis Act; 2000, c. 17
Proceeds of Crime (Money Laundering) and Terrorist Financing Act 183 Paragraph 11.11(1)(d) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is amended by adding the following after subparagraph (ii): (ii.1) the Cannabis Act, except for an offence under
subsection 8(1) of that Act,
2002, c. 1
Youth Criminal Justice Act 184 The schedule to the Youth Criminal Justice Act is amended by adding the following after item 4: 5 An offence under any of the following provisions of the
Cannabis Act: (a) section 9 (distribution and possession for purpose
of distributing); (b) section 10 (selling and possession for purpose of
selling); (c) section 11 (importing and exporting and possession for purpose of exporting); (d) section 12 (production); and (e) section 14 (use of young person).
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Chapter 16: Cannabis Act PART 12 Transitional Provisions and Related, Consequential and Coordinating Amendments Consequential Amendments International Interests in Mobile Equipment (aircraft equipment) Act Sections 185-187
2005, c. 3
International Interests in Mobile Equipment (aircraft equipment) Act
2012, c. 31, s. 412
185 Subsection 6(2) of the International Interests in Mobile Equipment (aircraft equipment) Act is amended by adding the following after paragraph (a):
(a.1) a provision of the Cannabis Act;
2010, c. 21
Canada Consumer Product Safety Act 186 Schedule 1 to the Canada Consumer Product Safety Act is amended by adding the following after item 20: 21
Cannabis as defined in subsection 2(1) of the Cannabis Act.
2015, c. 13, s. 2
Canadian Victims Bill of Rights 187 The definition offence in section 2 of the Canadian Victims Bill of Rights is replaced by the following:
offence means an offence under the Criminal Code, the Youth Criminal Justice Act or the Crimes Against Humanity and War Crimes Act, a designated substance offence as defined in subsection 2(1) of the Controlled Drugs and Substances Act, a designated offence as defined in subsection 2(1) of the Cannabis Act or an offence under section 91 or Part 3 of the Immigration and Refugee Protection Act. (infraction)
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Coordinating Amendments 2013, c. 24
188 (1) If section 168 of this Act comes into force before subsection 22(1) of the Strengthening Military Justice in the Defence of Canada Act (in this section referred to as the “other Act”), then, on the day on which that subsection 22(1) comes into force, subsection 147.1(1) of the National Defence Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (c): (c.1) an offence relating to the contravention of any of sections 9 to 14 of the Cannabis Act; or (2) If subsection 22(1) of the other Act comes into force before section 168 of this Act, then section 168 of the English version of this Act is replaced by the following: 168 Subsection 147.1(1) of the National Defence Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (c): (c.1) an offence relating to the contravention of any of
sections 9 to 14 of the Cannabis Act; or (3) If subsection 22(1) of the other Act comes into force on the same day as section 168 of this Act, then that subsection 22(1) is deemed to have come into force before that section 168 and subsection (2) applies as a consequence. Bill S-5
189 (1) Subsections (2) to (8) apply if Bill S-5, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts (in this section referred to as the “other Act”), receives royal assent. (2) If section 82 of the other Act comes into force before section 162 of this Act, then that section 162 is replaced by the following: 162 (1) The definition smoke in subsection 2(1) of
the Non-smokers’ Health Act is replaced by the following: smoke means to smoke, hold or otherwise have control over an ignited tobacco product or ignited cannabis or to vape using a vaping product; (fumer)
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(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
cannabis has the same meaning as in subsection 2(1) of the Cannabis Act; (cannabis) (3) Paragraph (a) of the definition vaping product
in subsection 2(1) of the Act is replaced by the following: (a) a device that is intended to be used to simulate the
act of smoking a tobacco product or cannabis and that emits an aerosol that is intended to be inhaled, including an electronic cigarette, an electronic cigar and an electronic pipe; and (3) If section 162 of this Act comes into force before section 82 of the other Act, then (a) that section 82 is deemed never to have come into force and is repealed; (b) the definition smoke in subsection 2(1) of the Non-smokers’ Health Act is replaced by the following:
smoke means to smoke, hold or otherwise have control over an ignited tobacco product or ignited cannabis or to vape using a vaping product; (fumer) (c) subsection 2(1) of the Non-smokers’ Health Act is amended by adding the following in alphabetical order:
vaping product means (a) a device that is intended to be used to simulate the
act of smoking a tobacco product or cannabis and that emits an aerosol that is intended to be inhaled, including an electronic cigarette, an electronic cigar and an electronic pipe; and (b) a device that is designated to be a vaping product
by the regulations; (produit de vapotage) (4) If section 82 of the other Act comes into force
on the same day as section 162 of this Act, then that section 162 is deemed to have come into force before that section 82 and subsection (3) applies as a consequence. (5) On the first day on which both section 83 of
the other Act and section 163 of this Act are in force, section 6 of the Non-smokers’ Health Act is replaced by the following:
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Saving 6 Nothing in section 4 or 5 affects the operation of any other Act of Parliament, any regulations made under any Act of Parliament, or any rule of law in relation to the protection of persons from exposure to tobacco or cannabis smoke or any emission from a vaping product. (6) If section 85 of the other Act comes into force before section 164 of this Act, then that section 164 is repealed. (7) If section 164 of this Act comes into force before section 85 of the other Act, then (a) that section 85 is deemed never to have
come into force and is repealed; (b) subsection 8.2(2) of the French version of
the Non-smokers’ Health Act is replaced by the following: Règlements (2) Le gouverneur en conseil peut, sur recommandation
du ministre du Travail, prendre des règlements régissant le fait de fumer dans les espaces de travail liés à l’emploi visé par un règlement pris en vertu du paragraphe (1). (8) If section 85 of the other Act comes into force
on the same day as section 164 of this Act, then that section 164 is deemed never to have come into force and is repealed. Bill C-28
190 If Bill C-28, introduced in the 1st session of
the 42nd Parliament and entitled An Act to amend the Criminal Code (victim surcharge), receives royal assent, then, on the first day on which both subsection 2(1) of that Act and section 222 of this Act are in force, subsection 737(1) of the Criminal Code is replaced by the following:
Victim surcharge 737 (1) Subject to subsection (1.1), an offender who is
convicted, or discharged under section 730, of an offence under this Act, the Controlled Drugs and Substances Act or the Cannabis Act shall pay a victim surcharge for each offence, in addition to any other punishment imposed on the offender.
Bill C-37
191 (1) Subsections (2) and (3) apply if Bill C-37, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Controlled Drugs and Substances Act and to make
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Chapter 16: Cannabis Act PART 12 Transitional Provisions and Related, Consequential and Coordinating Amendments Coordinating Amendments Sections 191-192
related amendments to other Acts (in this section referred to as the “other Act”), receives royal assent. (2) On the first day on which both section 70 of the other Act and subsection 175(1) of this Act are in force, paragraphs 4(1)(a) and (b) of the Seized Property Management Act are replaced by the following: (a) seized under a warrant issued under section 83.13, 462.32 or 487 of the Criminal Code, section 11 of the Controlled Drugs and Substances Act or section 87 of the Cannabis Act on the application of the Attorney General and that the Minister is appointed to manage under subsection 83.13(3), 462.331(2) or 490.81(2) of the Criminal Code, subsection 15.1(2) of the Controlled Drugs and Substances Act or subsection 93(2) of the Cannabis Act, as the case may be; (b) subject to a restraint order made under section 83.13, 462.33 or 490.8 of the Criminal Code, section 14 of the Controlled Drugs and Substances Act or section 91 of the Cannabis Act on the application of the Attorney General and that the Minister is appointed to manage under subsection 83.13(3), 462.331(2) or 490.81(2) of the Criminal Code, subsection 15.1(2) of the Controlled Drugs and Substances Act or subsection 93(2) of the Cannabis Act, as the case may be;
(3) On the first day on which both section 71 of the other Act and section 176 of this Act are in force, subsection 5(1) of the Seized Property Management Act is replaced by the following:
Transfer of property 5 (1) Every person who has control of any property that is subject to a management order issued under subsection 83.13(2), 462.331(1) or 490.81(1) of the Criminal Code, subsection 15.1(1) of the Controlled Drugs and Substances Act, subsection 93(1) of the Cannabis Act or subsection 7(1) of this Act shall, as soon as practicable after the order is issued, transfer the control of the property to the Minister, except for any property or any part of the property that is needed as evidence or is necessary for the purposes of an investigation. Bill
192 If a bill introduced in the 1st session of the
42nd
Parliament
2015-2016-2017-2018
and
entitled
Budget
Chapter 16: Cannabis Act PART 12 Transitional Provisions and Related, Consequential and Coordinating Amendments Coordinating Amendments Sections 192-193.1
Implementation Act, 2017, No. 1, receives royal assent, then on the first day on which both section 456 of that Act and section 147 of this Act are in force, section 147 of this Act is replaced by the following: Service Fees Act 147 The Service Fees Act does not apply to a fee fixed
under subsection 142(1). Bill
193 If a bill introduced in the 1st session of the
42nd Parliament and entitled An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts receives royal assent, then on the first day on which both section 42 of that Act and section 165 of this Act are in force, subparagraph 7.2(a)(ii) of the Criminal Records Act is replaced by the following: (ii) an offence under the Criminal Code other than
an offence under subsection 320.14(1) or 320.15(1) of that Act — or under the Cannabis Act, the Controlled Drugs and Substances Act, the Firearms Act, Part III or IV of the Food and Drugs Act or the Narcotic Control Act, chapter N-1 of the Revised Statutes of Canada, 1985 — that is punishable either on conviction on indictment or on summary conviction; or
PART 12.1
Cannabis Act 193.1 Schedule 4 to the Cannabis Act is amended by adding the following in numerical order: Item
Class of Cannabis
edibles containing cannabis
cannabis concentrates
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 13 Controlled Drugs and Substances Act Sections 194-195.1
PART 13 1996, c. 19
Controlled Drugs and Substances Act Amendments to the Act 194 Subsection 2(1) of the Controlled Drugs and
Substances Act is amended by adding the following in alphabetical order: organization has the same meaning as in section 2 of the Criminal Code. (organisation) person means an individual or an organization. (personne) 195 (1) Subsection 4(5) of the Act is repealed.
(2) Subsection 4(8) of the Act is repealed. 195.1 Section 4.1 of the Act is replaced by the following:
Definition of medical emergency 4.1 (1) For the purposes of this section, medical emergency means a physiological event induced by the introduction of a psychoactive substance into the body of a person that results in a life-threatening situation and in respect of which there are reasonable grounds to believe that the person requires emergency medical or law enforcement assistance.
Exemption — medical emergency (2) No person who seeks emergency medical or law enforcement assistance because that person, or another person, is suffering from a medical emergency is to be charged or convicted of an offence under subsection 4(1) if the evidence in support of that offence was obtained or discovered as a result of that person having sought assistance or having remained at the scene.
Exemption — persons at the scene (3) The exemption under subsection (2) also applies to
any person, including the person suffering from the medical emergency, who is at the scene on the arrival of the emergency medical or law enforcement assistance.
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 13 Controlled Drugs and Substances Act Amendments to the Act Sections 195.1-197
Exemption — evidence (4) No person who seeks emergency medical or law enforcement assistance because that person, or another person, is suffering from a medical emergency, or who is at the scene on the arrival of the assistance, is to be charged with an offence concerning a violation of any condition of a pre-trial release or probation order relating to an offence under subsection 4(1) if the evidence in support of that offence was obtained or discovered as a result of that person having sought assistance or having remained at the scene.
Deeming (5) Any condition of a person’s pre-trial release, probation order, conditional sentence or parole relating to an offence under subsection 4(1) that may be violated as a result of the person seeking emergency medical or law enforcement assistance for their, or another person’s, medical emergency, or as a result of having been at the scene on the arrival of the assistance, is deemed not to be violated.
2012, c. 1, s. 39(1)
196 (1) The portion of paragraph 5(3)(a) of the
Act before subparagraph (i) is replaced by the following: (a) if the subject matter of the offence is a substance included in Schedule I or II, is guilty of an indictable offence and liable to imprisonment for life, and
2012, c. 1, s. 39(1)
(2) Paragraph 5(3)(a.1) of the Act is repealed. 2012, c. 1, s. 39(2)
(3) Subsection 5(6) of the Act is repealed. 2012, c. 1, s. 41(1)
197 (1) The portion of paragraph 7(2)(a.1) of the Act before subparagraph (i) is replaced by the following: (a.1) if the subject matter of the offence is a substance
included in Schedule II, is guilty of an indictable offence and liable to imprisonment for life, and to a minimum punishment of imprisonment
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 13 Controlled Drugs and Substances Act Amendments to the Act Sections 197-201
2012, c. 1, s. 41(1)
(2) Paragraph 7(2)(b) of the Act is repealed. 2012, c. 1, s. 41(2)
(3) The portion of subsection 7(3) of the Act before paragraph (a) is replaced by the following:
Factors (3) The following factors must be taken into account in applying paragraphs (2)(a) and (a.1): 198 Paragraph 10(2)(b) of the Act is replaced by
the following: (b) was previously convicted of a designated substance offence, as defined in subsection 2(1) of this Act, or a designated offence, as defined in subsection 2(1) of the Cannabis Act. 199 (1) Subject to subsection (2), subsection 34(2)
of the Act is replaced by the following:
Maximum penalty (2) The maximum penalty for a violation is $1,000,000. (2) Subsection (1) applies only if Bill C-37, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Controlled Drugs and Substances Act and to make related amendments to other Acts receives royal assent. If that Act receives royal assent, then subsection (1) comes into force on the first day on which both section 28 of that Act and this subsection are in force.
200 Paragraphs 46(a) and (b) of the Act are replaced by the following: (a) is guilty of an indictable offence and liable to a fine of not more than $5,000,000 or to imprisonment for a term not exceeding three years, or to both; or (b) is guilty of an offence punishable on summary conviction and liable, for a first offence, to a fine of not more than $250,000 or imprisonment for a term of not more than six months, or to both, and, for any subsequent offence, to a fine of not more than $500,000 or imprisonment for a term of not more than 18 months, or to both.
201 Subsection 50(1) of the Act is replaced by the following:
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 13 Controlled Drugs and Substances Act Amendments to the Act Sections 201-205
Certificate issued under regulations 50 (1) Subject to subsection (2), any certificate or other
document issued under regulations made under paragraph 55(2)(c) or (2.1)(c) is admissible in evidence in a preliminary inquiry, trial or other proceeding under this or any other Act of Parliament and, in the absence of evidence to the contrary, is proof that the certificate or other document was validly issued and of the facts contained in it, without proof of the signature or official character of the person purporting to have certified it. 202 The Act is amended by adding the following after section 54:
Technical Assistance Advice of experts 54.1 The Minister may engage the services of persons
having technical or specialized knowledge to advise the Minister in respect of his or her powers, duties or functions under this Act and, with the approval of the Treasury Board, fix their remuneration. 203 Section 60 of the Act is replaced by the following: Power to amend schedules 60 The Governor in Council may, by order, amend any
of Schedules I to VI by adding to them or deleting from them any item or portion of an item, if the Governor in Council considers the amendment to be necessary in the public interest. 204 (1) Item 1 of Schedule II to the Act is repealed. (2) The portion of item 2 of Schedule II to the Act before subitem (1) is replaced by the following: 2
Synthetic cannabinoid receptor type 1 agonists, their salts, derivatives, isomers, and salts of derivatives and isomers — with the exception of any substance that is identical to any phytocannabinoid and with the exception of ((3S)-2,3-dihydro-5-methyl-3-(4morpholinylmethyl)pyrrolo[1,2,3-de]-1,4benzoxazin-6-yl)-1-naphthalenyl-methanone (WIN 55,212-3) and its salts — including those that fall within the following core chemical structure classes:
205 Schedules VII and VIII to the Act are repealed.
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 13 Controlled Drugs and Substances Act Coordinating Amendments Section 206
Coordinating Amendments Bill C-37
206 (1) Subsections (2) to (6) apply if Bill C-37, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Controlled Drugs and Substances Act and to make related amendments to other Acts (in this section referred to as the “other Act”), receives royal assent. (2) If subsection 197(1) of this Act comes into force before subsection 5(2) of the other Act, then that subsection 5(2) is deemed never to have come into force and is repealed. (3) If subsection 197(1) of this Act comes into
force on the same day as subsection 5(2) of the other Act, then that subsection 5(2) is deemed to have come into force before that subsection 197(1). (4) If subsection 197(2) of this Act comes into
force before subsection 5(3) of the other Act, then that subsection 5(3) is deemed never to have come into force and is repealed. (5) If subsection 197(2) of this Act comes into force on the same day as subsection 5(3) of the other Act, then that subsection 5(3) is deemed to have come into force before that subsection 197(2). (6) On the first day on which both section 203 of this Act and section 45 of the other Act are in force, section 60 of the Controlled Drugs and Substances Act is replaced by the following:
Power to amend schedules 60 The Governor in Council may, by order, amend any
of Schedules I to IV, VI and IX by adding to them or deleting from them any item or portion of an item, if the Governor in Council considers the amendment to be necessary in the public interest.
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 14 Criminal Code Sections 207-210
PART 14 R.S., c. C-46
Criminal Code Amendments to the Act 2001, c. 32, s. 2
207 Subsection 25.1(14) of the Criminal Code is replaced by the following:
Exception — Controlled Drugs and Substances Act and Cannabis Act (14) Nothing in this section justifies a public officer or a person acting at his or her direction in committing an act or omission — or a public officer in directing the commission of an act or omission — that constitutes an offence under a provision of Part I of the Controlled Drugs and Substances Act or of the regulations made under it or a provision of Division 1 of Part 1 of the Cannabis Act.
208 Subsection 109(1) of the Act is amended by striking out “or” at the end of paragraph (c) and adding the following after that paragraph: (c.1) an offence relating to the contravention of subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7), 13(1) or 14(1) of the Cannabis Act, or 209 Paragraph 110(1)(a) of the Act is replaced by
the following: (a) an offence, other than an offence referred to in any
of paragraphs 109(1)(a) to (c.1), in the commission of which violence against a person was used, threatened or attempted, or 210 The definition offence in section 183 of the
Act is amended by adding the following after paragraph (b.1): (b.2) any of the following provisions of the Cannabis
Act, namely, (i) section 9 (distribution and possession for purpose of distributing), (ii) section 10 (selling and possession for purpose of selling), (iii) section 11 (importing and exporting and possession for purpose of exporting),
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 14 Criminal Code Amendments to the Act Sections 210-214
(iv) section 12 (production), (v) section 13 (possession, etc., for use in production or distribution of illicit cannabis), or (vi) section 14 (use of young person),
211 Part XII.1 of the Act is repealed. 2001, c. 32, s. 16
212 The portion of subsection 462.331(1) of the
Act before paragraph (a) is replaced by the following: Management order 462.331 (1) With respect to property seized under section 462.32 or restrained under section 462.33, other than a controlled substance, within the meaning of the Controlled Drugs and Substances Act, or cannabis, as defined in subsection 2(1) of the Cannabis Act, on application of the Attorney General or of any other person with the written consent of the Attorney General, if a judge is of the opinion that the circumstances so require, the judge may 2005, c. 44, s. 5
213 Section 462.341 of the Act is replaced by the
following: Application of property restitution provisions 462.341 Subsection 462.34(2), paragraph 462.34(4)(c)
and subsections 462.34(5), (5.1) and (5.2) apply, with any modifications that the circumstances require, to a person who has an interest in money or bank-notes that are seized under this Act, the Controlled Drugs and Substances Act or the Cannabis Act and in respect of which proceedings may be taken under subsection 462.37(1) or (2.01) or 462.38(2). 214 Subsection 462.37(2.02) of the Act is amended
by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) an offence under subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7), 13(1) or 14(1) of the Cannabis Act — or a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to an offence under any of those subsections — prosecuted by indictment.
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 14 Criminal Code Amendments to the Act Sections 215-217
2001, c. 32, s. 26(1)
215 Subsection 462.48(1) of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (a.1) an offence under Division 1 of Part 1 of the
Cannabis Act, except subsection 8(1) of that Act; or (b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a) or (a.1). 216 The definition secondary designated offence
in section 487.04 of the Act is amended by adding the following after paragraph (a): (a.1) an offence under any of the following provisions of the Cannabis Act that may be prosecuted by indictment — or, for section 487.051 to apply, is prosecuted by indictment — for which the maximum punishment is imprisonment for five years or more: (i) section 9 (distribution and possession for purpose of distributing), (ii) section 10 (selling and possession for purpose of selling), (iii) section 11 (importing and exporting and possession for purpose of exporting), (iv) section 12 (production), (v) section 13 (possession, etc., for use in production or distribution of illicit cannabis), and (vi) section 14 (use of young person),
2001, c. 32, s. 36
217 The portion of subsection 490.81(1) of the Act
before paragraph (a) is replaced by the following: Management order 490.81 (1) With respect to offence-related property other than a controlled substance within the meaning of the Controlled Drugs and Substances Act or cannabis as defined in subsection 2(1) of the Cannabis Act, on application of the Attorney General or of any other person with the written consent of the Attorney General, a judge or justice in the case of offence-related property seized under section 487, or a judge in the case of offence-related property restrained under section 490.8,
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 14 Criminal Code Amendments to the Act Sections 217-221
may, if he or she is of the opinion that the circumstances so require, 2012, c. 1, s. 32(1)
218 Subsection 515(4.1) of the Act is amended by adding the following after paragraph (b.1):
(b.2) an offence relating to the contravention of any of sections 9 to 14 of the Cannabis Act,
219 Paragraph 553(c) of the Act is amended by adding “or” at the end of subparagraph (ix), by striking out “or” at the end of subparagraph (x) and by repealing subparagraph (xi). 220 The definition sentence in section 673 of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) an order made under subsection 94(1) of the Cannabis Act; (sentence, peine ou condamnation) 1999, c. 31, s. 69
221 Subsection 729(2) of the Act is replaced by
the following: Definition of analyst (2) In this section, analyst means a person designated as an analyst under the Controlled Drugs and Substances Act or the Cannabis Act.
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 14 Criminal Code Amendments to the Act Sections 222-225
2013, c. 11, s. 3(1)
222 Subsection 737(1) of the Act is replaced by
the following: Victim surcharge 737 (1) An offender who is convicted, or discharged under section 730, of an offence under this Act, the Controlled Drugs and Substances Act or the Cannabis Act shall pay a victim surcharge, in addition to any other punishment imposed on the offender.
223 The definition sentence in section 785 of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) an order made under subsection 94(1) of the
Cannabis Act; (sentence, peine ou condamnation) 224 (1) Form 5.04 in Part XXVIII of the Act is
amended by adding the following after subparagraph (b)(i): [ ] (i.01) an offence under any of sections 9 to 14 of the Cannabis Act for which the maximum punishment is imprisonment for five years or more and that was prosecuted by indictment, 2007, c. 22, s. 23; 2012, c. 1, s. 38; 2014, c. 25, s. 32
(2) Subparagraph (b)(v) of Form 5.04 in Part
XXVIII of the Act is replaced by the following: [ ] (v) an attempt or a conspiracy to commit an offence referred to in any of subparagraphs (i) to (ii) that was prosecuted by indictment (or, if applicable, an attempt or a conspiracy to commit an offence referred to in subparagraph (iii) or (iv));
Coordinating Amendment 2015, c. 16
225 On the first day on which both section 4 of An Act to amend the Criminal Code (exploitation and trafficking in persons), chapter 16 of the Statutes of Canada, 2015, and section 214 of this Act are in force, subsection 462.37(2.02) of the Criminal Code is replaced by the following:
Offences (2.02) The offences are the following:
2015-2016-2017-2018
Chapter 16: Cannabis Act PART 14 Criminal Code Coordinating Amendment Sections 225-226
(a) a criminal organization offence punishable by five
or more years of imprisonment; (b) an offence under section 5, 6 or 7 of the Controlled Drugs and Substances Act — or a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to an offence under any of those sections — prosecuted by indictment; (c) an offence under subsection 9(1) or (2), 10(1) or (2), 11(1) or (2), 12(1), (4), (5), (6) or (7), 13(1) or 14(1) of the Cannabis Act — or a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to an offence under any of those subsections — prosecuted by indictment; and (d) an offence under any of sections 279.01 to 279.03.
PART 15
Coming into Force Order in council 226 (1) Subject to subsection (2), the provisions of this Act, except sections 160.1, 161, 188 to 193, 194, 199 to 202, 206 and 225, come into force on a day or days to be fixed by order of the Governor in Council. (2) If section 193.1 does not come into force by order before the first anniversary of the day on which section 33 comes into force, section 193.1 comes into force on the first anniversary of the day on which section 33 comes into force.
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 1
SCHEDULE 1 (Subsections 2(1) and 151(1))
Any part of a cannabis plant, including the phytocannabinoids produced by, or found in, such a plant, regardless of whether that part has been processed or not, other than a part of the plant referred to in Schedule 2
Any substance or mixture of substances that contains or has on it any part of such a plant
Any substance that is identical to any phytocannabinoid produced by, or found in, such a plant, regardless of how the substance was obtained
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 2
SCHEDULE 2 (Subsections 2(1) and 151(1) and Schedule 1)
A non-viable seed of a cannabis plant
A mature stalk, without any leaf, flower, seed or branch, of such a plant
Fibre derived from a stalk referred to in item 2
The root or any part of the root of such a plant
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 3
SCHEDULE 3
(Subsection 2(4), paragraphs 8(1)(a) and (c), subparagraphs 9(1)(a)(i)
Equivalent Amounts Column 1
C
Item
Class of Cannabis
Q
dried cannabis
fresh cannabis
solids containing cannabis
non-solids containing cannabis
cannabis solid concentrates
cannabis non-solid concentrates
cannabis plant seeds
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Chapter 16: Cannabis Act SCHEDULE 3 (French)
ANNEXE 3
(paragraphe 2(4), alinéas 8(1)a) et c), sous-alinéas 9(1)a)i) et b)i), aliné
Quantités équivalentes Colonne 1 Article
Catégorie de cannabis
cannabis séché
cannabis frais
solides qui contiennent du cannabis
substances qui ne sont pas solides et qui contienn du cannabis
cannabis sous forme d’un concentré solide
cannabis sous forme d’un concentré qui n’est pas solide
graines provenant d’une plante de cannabis
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 4
SCHEDULE 4 (Section 33 and subsection 151(3))
Classes of Cannabis That an Aut Item
Class of Cannabis
dried cannabis
cannabis oil
fresh cannabis
cannabis plants
cannabis plant seeds
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 4 (French)
ANNEXE 4 (article 33 et paragraphe 151(3))
Catégories de cannabis qu’une p Article
Catégorie de cannabis
cannabis séché
huile de cannabis
cannabis frais
plantes de cannabis
graines provenant d’une plante de cannabis
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 5
SCHEDULE 5 (Section 34 and subsection 151(4))
Prohibited Substances Column 1
C
Item
Substance
C
nicotine
caffeine
ethyl alcohol
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 5 (French)
ANNEXE 5 (article 34 et paragraphe 151(4))
Substances interdites Colonne 1 Article
Substance
nicotine
caféine
alcool éthylique
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 6
SCHEDULE 6 (Subsection 156(2))
Exemptions Column 1
Co
Item
Provisions of the Controlled Drugs and Substances Act
Pr
subsection 4(1)
su
subsection 5(1)
su
subsection 5(2)
su
subsection 6(1)
su
subsection 6(2)
su
subsection 7(1)
su
subsection 7.1(1)
su
2015-2016-2017-2018
Chapter 16: Cannabis Act SCHEDULE 6 (French)
ANNEXE 6 (paragraphe 156(2))
Exemptions Colonne 1 Article
Loi réglementant certaines drogues et autres substances
paragraphe 4(1)
paragraphe 5(1)
paragraphe 5(2)
paragraphe 6(1)
paragraphe 6(2)
paragraphe 7(1)
paragraphe 7.1(1)
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
|
First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 12
An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
ASSENTED TO JUNE 21, 2018 BILL C-74
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures”.
SUMMARY Part 1 implements certain income tax measures proposed or referenced in the February 27, 2018 budget by (a) ensuring appropriate tax treatment of amounts received under the Veterans Well-being Act; (b) exempting from income amounts received under the Memorial Grant for First Responders; (c) lowering the small business tax rate and making consequential adjustments to the dividend gross-up factor and dividend tax credit; (d) reducing the business limit for the small business deduction based on passive income and restricting access to dividend refunds on the payment of eligible dividends; (e) preventing the avoidance of tax through income sprinkling arrangements; (f) removing the risk score requirement and increasing the level of income that can be deducted for Canadian armed forces personnel and police officers serving on designated international missions; (g) introducing the Canada Workers Benefit; (h) expanding the medical expense tax credit to recognize expenses incurred in respect of an animal specially trained to perform tasks for a patient with a severe mental impairment; (i) indexing the Canada Child Benefit as of July 2018; (j) extending, for one year, the mineral exploration tax credit for flow-through share investors; (k) extending, by five years, the ability of a qualifying family member to be the plan holder of an individual’s Registered Disability Savings Plan; (l) allowing transfers of property from charities to municipalities to be considered as qualifying expenditures for the purposes of reducing revocation tax; (m) ensuring that appropriate taxpayers are eligible for the Canada Child Benefit and that information related to the Canada Child Benefit can be shared with provinces and territories for certain purposes; and (n) extending, by five years, eligibility for Class 43.2.
i
Chapter 12: Budget Implementation Act, 2018, No. 1 SUMMARY
Part 2 implements certain excise measures proposed in the February 27, 2018 budget by (a) advancing the existing inflationary adjustments for excise duty rates on tobacco products to occur on an annual basis rather than every five years; and (b) increasing excise duty rates on tobacco products to account for inflation since the last inflationary adjustment in 2014 and by an additional $1 per carton of 200 cigarettes, along with corresponding increases to the excise duty rates on other tobacco products. Part 3 implements a new federal excise duty framework for cannabis products proposed in the February 27, 2018 budget by (a) requiring that cannabis cultivators and manufacturers obtain a cannabis licence from the Canada Revenue Agency; (b) requiring that all cannabis products that are removed from the premises of a cannabis licensee to be entered into the Canadian market for retail sale be affixed with an excise stamp; (c) imposing excise duties on cannabis products to be paid by cannabis licensees; (d) providing for administration and enforcement rules related to the excise duty framework; (e) providing the Governor in Council with authority to provide for an additional excise duty in respect of provinces and territories that enter into a coordinated cannabis taxation agreement with Canada; and (f) making related amendments to other legislative texts, including ensuring that any sales of cannabis products that would otherwise be considered as basic groceries are subject to the GST/HST in the same way as sales of other types of cannabis products.
Part 4 amends the Pension Act to authorize the Minister of Veterans Affairs to waive, in certain cases, the requirement for an application for an award under that Act. It also amends the Veterans Well-being Act to, among other things, (a) replace the earnings loss benefit, career impact allowance, supplementary retirement benefit and retirement income security benefit with the income replacement benefit; (b) replace the disability award with pain and suffering compensation; and (c) create additional pain and suffering compensation.
Finally, it makes consequential amendments to other Acts. Part 5 enacts the Greenhouse Gas Pollution Pricing Act and makes the Fuel Charge Regulations. Part 1 of that Act sets out the regime for a charge on fossil fuels. The fuel charge regime provides that a charge applies, at rates set out in Schedule 2 to that Act, to fuels that are produced, delivered or used in a listed province, brought into a listed
2015-2016-2017-2018
ii
Chapter 12: Budget Implementation Act, 2018, No. 1 SUMMARY
province from another place in Canada, or imported into Canada at a location in a listed province. The fuel charge regime also provides relief from the fuel charge, through rebate and exemption certificate mechanisms, in certain circumstances. The fuel charge regime also sets out the registration requirements for persons that carry out certain activities relating to fuels subject to the charge. Part 1 of that Act also contains administrative provisions and enforcement provisions, including penalties, offences and collection provisions. Part 1 of that Act also sets out a mechanism for distributing revenues from the fuel charge. Part 1 of that Act also provides the Governor in Council with authority to make regulations for purposes of that Part, including the authority to determine which province, territory or area is a listed province for purpose of that Part.
Part 2 of that Act sets out the regime for pricing industrial greenhouse gas emissions. The industrial emissions pricing regime requires the registration of any facility that is located in a province or area that is set out in Part 2 of Schedule 1 to that Act and that either meets criteria specified by regulation or voluntarily joins the regime. The industrial emissions pricing regime requires compliance reporting with respect to any facility that is covered by the regime and the provision of compensation for any amount of a greenhouse gas that the facility emits above the applicable emissions limit during a compliance period. Part 2 of that Act also sets out an information gathering regime, administrative powers, duties and functions, enforcement tools, offences and related penalties, and a mechanism for distributing revenues from the industrial emissions pricing regime. Part 2 of that Act also provides the Governor in Council with the authority to make regulations for the purposes of that Part and the authority to make orders that amend Part 2 of Schedule 1 by adding, deleting or amending the name of a province or the description of an area. Part 3 of that Act authorizes the Governor in Council to make regulations that provide for the application of provincial laws concerning greenhouse gas emissions to works, undertakings, lands and waters under federal jurisdiction. Part 4 of that Act requires the Minister of the Environment to prepare an annual report on the administration of the Act and to cause it to be tabled in each House of Parliament. Part 6 amends several Acts in order to implement various measures. Division 1 of Part 6 amends the Financial Administration Act to establish the office of the Chief Information Officer of Canada and to provide that the President of the Treasury Board is responsible for the coordination of that Officer’s activities with those of the other deputy heads of the Treasury Board Secretariat. It also amends the Act to ensure Crown corporations with no borrowing authority are able to continue to enter into leases and to specify that leases are not considered to be transactions to borrow money for the purposes of Crown corporations’ statutory borrowing limits. Division 2 of Part 6 amends the Canada Deposit Insurance Corporation Act in order to modernize and enhance the Canadian deposit insurance framework to ensure it continues to meet its objectives, including financial stability. Division 3 of Part 6 amends the Federal-Provincial Fiscal Arrangements Act to renew Fiscal Equalization Payments to the
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provinces and Territorial Formula Financing Payments to the territories for a five-year period beginning on April 1, 2019 and ending on March 31, 2024, and to authorize annual transition payments of $1,270,000 to Yukon and $1,744,000 to the Northwest Territories for that period. It also amends the Act to allow Canada Health Transfer deductions to be reimbursed when provinces and territories have taken the steps necessary to eliminate extra-billing and user fees in the delivery of public health care.
Division 4 of Part 6 amends the Bank of Canada Act to ensure that the Bank of Canada may continue to buy and sell securities issued or guaranteed by the government of the United Kingdom if that country ceases to be a member state of the European Union. Division 5 of Part 6 amends the Currency Act to expand the objectives of the Exchange Fund Account to include providing a source of liquidity for the government of Canada. It also amends that Act to authorize the payment of funds from the Exchange Fund Account into the Consolidated Revenue Fund. Division 6 of Part 6 amends the Bank of Canada Act to require the Bank of Canada to make adequate arrangements for the removal from circulation in Canada of its bank notes that are worn or mutilated or that are the subject of an order made under paragraph 9(1)(b) of the Currency Act. It also amends the Currency Act to provide, among other things, that (a) bank notes are current if they are issued under the authority of the Bank of Canada Act; (b) the Governor in Council may, by order, call in certain bank notes; and (c) bank notes that are called in by order are not current. Division 7 of Part 6 amends the Payment Clearing and Settlement Act in order to implement a framework for resolution of clearing and settlement systems and clearing houses, and to protect information related to oversight, by the Bank of Canada, of clearing and settlement systems. Division 8 of Part 6 amends the Canadian International Trade Tribunal Act to, among other things, (a) create the position of Vice-chairperson of the Canadian International Trade Tribunal; (b) provide that former permanent members of the Tribunal may be re-appointed to one further term as a permanent member; and (c) clarify the rules concerning the interim replacement of the Chairperson of the Tribunal and provide for the interim replacement of the Vice-chairperson of the Tribunal. Division 9 of Part 6 amends the Canadian High Arctic Research Station Act to, among other things, provide that the Canadian High Arctic Research Station is to be considered an agent corporation for the purpose of the transfer of the administration of federal real property and federal immovables under the Federal Real Property and Federal Immovables Act. It also provides that the Order entitled Game Declared in Danger of Becoming Extinct is deemed to have continued in force and to have continued to apply in Nunavut, as of April 1, 2014. Division 10 of Part 6 amends the Canadian Institutes of Health Research Act in order to separate the roles of President of the Canadian Institutes of Health Research and Chairperson of the Governing Council, to merge the responsibility to establish policies and to limit delegation of certain Governing Council powers,
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duties and functions to its members or committees or to the President. Division 11 of Part 6 amends the Red Tape Reduction Act to permit an administrative burden imposed by regulations to be offset by the reduction of another administrative burden imposed by another jurisdiction if the reduction is the result of regulatory cooperation agreements. Division 12 of Part 6 provides for the transfer of certain employees and disclosure of information to the Communications Security Establishment to improve cyber security. Division 13 of Part 6 amends the Department of Employment and Social Development Act to provide the Minister of Employment and Social Development with legislative authority respecting service delivery to the public and to make related amendments to Parts 4 and 6 of that Act. Division 14 of Part 6 amends the Employment Insurance Act to modify the treatment of earnings received by claimants while they are in receipt of benefits. Division 15 of Part 6 amends the Judges Act to authorize the salaries for the following new judges, namely, six judges for the Ontario Superior Court of Justice, one judge for the Saskatchewan Court of Appeal, 39 judges for the unified family courts (as of April 1, 2019), one judge for the Federal Court and a new Associate Chief Justice for the Federal Court. This division also makes consequential amendments to the Federal Courts Act. Division 16 of Part 6 amends certain Acts governing federal financial institutions and related Acts to, among other things, (a) extend the scope of activities related to financial services in which federal financial institutions may engage, including activities related to financial technology, as well as modernize certain provisions applicable to information processing and information technology activities; (b) permit life companies, fraternal benefit societies and insurance holding companies to make long-term investments in permitted infrastructure entities to obtain predictable returns under the Insurance Companies Act; (c) provide prudentially regulated deposit-taking institutions, such as credit unions, with the ability to use generic bank terms under the Bank Act, subject to disclosure requirements, as well as provide the Superintendent of Financial Institutions with additional enforcement tools under the Bank Act and the Office of the Superintendent of Financial Institutions Act, and clarify existing provisions of the Bank Act; and (d) modify sunset provisions in certain Acts governing federal financial institutions to extend by five years, after the day on which this Act receives royal assent, the period during which those institutions may carry on business.
Division 17 of Part 6 amends the Western Economic Diversification Act to remove the requirement of the Governor in Council’s approval for the Minister of Western Economic Diversification to enter into an agreement with the government of a province, or with a provincial agency, respecting the exercise of the Minister’s powers and the carrying out of the Minister’s duties and functions. Division 18 of Part 6 amends the Parliament of Canada Act to give each House of Parliament the power to make regulations
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related to maternity and parental arrangements for its own members. Division 19 of Part 6 amends the Canada Pension Plan to, among other things, (a) eliminate age-based restrictions on the survivor’s pension; (b) fix the amount of the death benefit at $2,500; (c) provide a benefit to disabled retirement pension beneficiaries under the age of 65; (d) protect retirement and survivor’s pension amounts under the additional Canada Pension Plan for individuals who are disabled; (e) protect benefit amounts under the additional Canada Pension Plan for parents with lower earnings during child-rearing years; (f) maintain portability between the Canada Pension Plan and the Act respecting the Québec Pension Plan; and (g) authorize the making of regulations to support the sustainability of the additional Canada Pension Plan.
Division 20 of Part 6 amends the Criminal Code to establish a remediation agreement regime. Under this regime, the prosecutor may negotiate a remediation agreement with an organization that is alleged to have committed an offence of an economic character referred to in the schedule to Part XXII.1 of that Act and the proceedings related to that offence are stayed if the organization complies with the terms of the agreement.
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TABLE OF PROVISIONS An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Short Title 1
Budget Implementation Act, 2018, No. 1
PART 1
Amendments to the Income Tax Act and to Related Legislation 2
PART 2
Amendments to the Excise Act, 2001 (Tobacco Taxation) and to Related Legislation 47
PART 3
Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts 68
PART 4
Canadian Forces Members and Veterans
PART 5
Greenhouse Gas Pollution Pricing Act 186
Enactment of Act
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An Act to mitigate climate change through the pan-Canadian application of pricing mechanisms to a broad set of greenhouse gas emission sources and to make consequential amendments to other Acts Short Title 1
Greenhouse Gas Pollution Pricing Act
Her Majesty 2
Her Majesty
PART 1
Fuel Charge DIVISION 1
Interpretation and General Rules of Application Interpretation 3
Definitions
Meaning of administration or enforcement of this Part
Covered facility of a person
Arm’s length
Exclusive economic zone and continental shelf
General Rules of Application 8
Determining quantities — litres
Determining quantities
Fuel brought into a listed province
Fuel in transit through a listed province
Fuel imported in a listed province
Importer
Delivery of marketable natural gas — distribution system
Substance marketed as fuel
Mixtures
DIVISION 2
Application of Charge SUBDIVISION A General Application of Charge to Fuel and Combustible Waste 17
Charge — delivery by registered distributor
Charge — use by registered distributor
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Charge — bringing into a listed province
Application
Charge — production
Charge — diversion from covered facility
Charge — diversion by registered user
Charge — diversion by a farmer
24.1
Charge — delivery in a listed province
Charge — combustible waste
Charge — regulations
Charge not payable — regulations
SUBDIVISION B Application of Charge to Air, Marine, Rail and Road Carriers 28
Net fuel quantity — registered specified air or marine carrier
Net fuel quantity — registered specified rail carrier
Net fuel quantity — registered air or marine carrier
Net fuel quantity — registered rail carrier
Net fuel quantity — registered road carrier
Annual net fuel adjustment — rail carrier
Charge — net fuel quantity
Charge — annual net fuel adjustment
SUBDIVISION C Exemption Certificate 36
Exemption certificate
Charge — false declaration
SUBDIVISION D Application of Charge in Special Circumstances 38
Charge — fuel held on adjustment day
Charge — ceasing to be registered
SUBDIVISION E Amount of Charge 40
Charge amount — fuel
Charge amount — combustible waste
DIVISION 3
Rebates 42
Statutory recovery rights
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Rebate — fuel removed from listed province
Rebate — fuel brought to covered facility
Rebate — fuel used in non-covered activity
Rebate — net fuel quantity
Rebate — annual net fuel adjustment
Rebate — regulations
Rebate — payment in error
Restriction on rebate
Restriction on rebate
Application for rebate
Single application
Restriction — bankruptcy
DIVISION 4
Registration, Reporting Periods, Returns and Payments SUBDIVISION A Registration 55
Distributor — registration required
Importer — registration required
Emitter — registration permitted
User of fuel — registration permitted
User of combustible waste — registration required
Air carrier — registration required
Marine carrier — registration required
Rail carrier — registration required
Road carrier — registration required
Application for registration
Cancellation of registration
Security
Registrations not statutory instruments
SUBDIVISION B Reporting Periods, Returns and Requirement to Pay 68
Definition of calendar quarter
Filing required
Form and content
Net charge — obligation
Overpayment of rebate or interest
Reportable amount
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DIVISION 5
Miscellaneous SUBDIVISION A Trustees, Receivers and Personal Representatives 74
Definitions
Estate or succession of a deceased individual
Definitions
Distribution by trust
SUBDIVISION B Amalgamation and Winding-up 78
Amalgamations
Winding-up
SUBDIVISION C Partnerships and Joint Ventures 80
Partnerships
Joint ventures
SUBDIVISION D Anti-avoidance 82
Definitions
Definitions
DIVISION 6
Administration and Enforcement SUBDIVISION A Payments 84
Person resident in Canada
Set-off of rebates
Large payments
Small amounts owing
Authority for separate returns
Definition of electronic filing
Execution of returns, etc.
Extension of time
Demand for return
SUBDIVISION B Administration and Officers 93
Minister’s duty
Staff
Administration of oaths
Inquiry
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SUBDIVISION C Interest 97
Compound interest on amounts not paid when required
Compound interest on amounts owed by Her Majesty
Application of interest provisions if Part amended
Waiving or reducing interest
Cancellation of penalties and interest
SUBDIVISION D Financial Administration Act and Service Fees Act 102
Dishonoured instruments
Service Fees Act
SUBDIVISION E Records and Information 104
Keeping records
Electronic funds transfer
Requirement to provide information or record
Definitions
SUBDIVISION F Assessments 108
Assessment
Assessment of rebate
Notice of assessment
Limitation period for assessments
Payment of rebates and other amounts
SUBDIVISION G Objections to Assessment 113
Objection to assessment
Extension of time by Minister
SUBDIVISION H Appeal 115
Extension of time by Tax Court of Canada
Appeal to Tax Court of Canada
Extension of time to appeal
Limitation on appeals to the Tax Court of Canada
Institution of appeals
Disposition of appeal
References to Tax Court of Canada
Reference of common questions to Tax Court of Canada
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SUBDIVISION I Penalties 123
Failure to file a return when required
Failure to file by electronic transmission
Waiving or cancelling penalties
Failure to register
General penalty
Failure to answer demand
Failure to provide information
Failure to provide information
False statements or omissions
SUBDIVISION J Offences and Punishment 132
Offence for failure to file return or to comply with demand or order
Offences for false or deceptive statement
Offence — confidential information
Failure to pay charge
General offence
Compliance orders
Officers of corporations, etc.
Power to decrease punishment
Information or complaint
SUBDIVISION K Inspections 141
By whom
Compliance order
Search warrant
Definition of foreign-based information or record
Copies
Compliance
Information respecting non-resident persons
SUBDIVISION L Collection 148
Definitions
Security
Collection restrictions
Over $10,000,000 — security
Certificates
Garnishment
Recovery by deduction or set-off
Acquisition of debtor’s property
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Money seized from debtor
Seizure
Person leaving Canada or defaulting
Definitions
Compliance by unincorporated bodies
Charge liability — transfers not at arm’s length
SUBDIVISION M Evidence and Procedure 162
Service
Timing of receipt
Proof of service
DIVISION 7
Distribution of Fuel Charge 165
Definition of net amount
DIVISION 8
Regulations 166
Regulations
Incorporation by reference — limitation removed
Definition of fuel charge system
PART 2
Industrial Greenhouse Gas Emissions
Interpretation 169
Definitions
Conversion into CO2e tonnes
DIVISION 1
Pricing Mechanism for Greenhouse Gas Emissions Registration of Covered Facilities 171
Application for registration
Designation of facility as covered facility
Reporting, Compensation and Compliance Units 173
Reporting requirement
Compensation for excess emissions
Issuance of surplus credits
Errors and omissions
Errors and omissions
Change in obligations
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Retirement of compliance units
Suspension or revocation of compliance units
Issuance error or invalidity
Recovery of Compensation 182
Ministerial power
Debts to Her Majesty
Certificate
Tracking System 185
Establishment and maintenance
Accounts
Records 187
Keeping records
Revenues 188
Distribution — charge payments
Orders and Regulations 189
Amendments to Part 2 of Schedule 1
Amendments to Schedule 3
Amendments to Schedule 4
Regulations
Transitional measures
Effect
Regulations — offset credit system
Delegation 196
Delegation
DIVISION 2
Information and Samples 197
Purposes
Regulations — information
Errors and omissions
DIVISION 3
Administration and Enforcement Interpretation 200
Definitions
Designation of Enforcement Officers and Analysts 201
Designation
Immunity
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Powers 203
Authority to enter
Warrant to enter dwelling-house
Production of documents and samples
Assistance to Enforcement Officers and Analysts 206
Entry on private property
Assistance
False or misleading statements
Obstruction
Disposition of Things Seized 210
Custody of things seized
Disposition by Minister
Liability for costs
Jurisdiction of Justices and Judges — Exclusive Economic Zone of Canada and Waters Above the Continental Shelf of Canada 213
Jurisdiction of justices and judges
Definitions
Order
Notice of intent
Compliance Orders
Compliance with the order
Intervention by enforcement officer
Recovery of reasonable costs and expenses by Her Majesty
Variation or cancellation of order
Regulations
Request for review
Review of order
Immunity
Voluntary Reports 225
Voluntary reports
Application for Investigation of Offences 226
Application for investigation by Minister
Investigation by Minister
Progress reports
Sending evidence to Attorney General of Canada
Discontinuation of investigation
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Injunctions 231
Injunctions
DIVISION 4
Offences and Punishment Offences 232
Offences
Offences
Determination of small revenue organization status
Relief from minimum fine
Deeming — second and subsequent offence
Additional fine
Notice to shareholders
Limitation period
Offence for each tonne
Regulations
Liability of senior officers
Proof of offence
Defence
Certificate of analyst
Regulations
Fundamental purpose
Principles
Orders of court
Sentencing
Suspended sentence
Application of fines
Publication of information about contraventions
Registry
DIVISION 5
Miscellaneous Agreements Respecting Administration and Enforcement 253
Negotiation of agreement
Confidentiality 254
Request for confidentiality
Additional justification
Regulations
Regulations 257
Variation
Incorporation by reference — limitation removed
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Regulations not mandatory
Service Fees Act 260
Service Fees Act
Review
Review
PART 3
Application of Provincial Schemes 262
Definitions
Regulations
Statutory Instruments Act
Service Fees Act
Federal Courts Act
Exclusive economic zone and continental shelf
Amounts collected
Liability for acts and omissions
PART 4
Report to Parliament 270
Annual report
Making of Regulations 187
Making
Fuel Charge Regulations Interpretation 1
Definition of Act
PART 1
Interest Rate 2
Definitions
Prescribed rates of interest
PART 2
Registered Specified Rail Carriers 4
Prescribed persons — rail carriers
Consequential Amendments 188
Access to Information Act
Tax Court of Canada Act
Canada Revenue Agency Act
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Environmental Penalties Act
Violations
Administrative
Monetary
Coordinating Amendment 198
2014, c. 7
PART 6
Various Measures
DIVISION 1
Financial Administration Act 199
DIVISION 2
Canada Deposit Insurance Corporation Act 202
DIVISION 3
Federal-Provincial Fiscal Arrangements Act 214
DIVISION 4
Securities Issued or Guaranteed by Foreign Governments 220
DIVISION 5
Exchange Fund Account 222
DIVISION 6
Bank Notes 225
DIVISION 7
Payment Clearing and Settlement 231
DIVISION 8
Canadian International Trade Tribunal Act 245
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DIVISION 9
Canadian High Arctic Research Station and Application of an Order in Nunavut 247
DIVISION 10
Canadian Institutes of Health Research Act 250
DIVISION 11
Red Tape Reduction Act 257
DIVISION 12
Communications Security Establishment 265
DIVISION 13
Department of Employment and Social Development Act 268
DIVISION 14
Employment Insurance Act 284
DIVISION 15
Judges Act 297
DIVISION 16
Financial Sector Legislative Renewal 310
DIVISION 17
Western Economic Diversification Act 359
DIVISION 18
Parliament of Canada Act 360
DIVISION 19
Canada Pension Plan 361
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DIVISION 20
Criminal Code 403
SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 SCHEDULE 6
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64-65-66-67 ELIZABETH II
CHAPTER 12 An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures [Assented to 21st June, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Budget Implementation Act, 2018, No. 1.
PART 1
Amendments to the Income Tax Act and to Related Legislation R.S., c. 1 (5th Supp.)
Income Tax Act 2 (1) Paragraph 6(1)(f.1) of the Income Tax Act is
replaced by the following: Canadian Forces members and veterans amounts (f.1) the total of all amounts received by the taxpayer in the year on account of (i) an earnings loss benefit, an income replacement
benefit (other than an amount determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of the Veterans Well-being Act, as modified, where applicable, under Part 5 of that Act), a supplementary retirement benefit or a career impact allowance payable to the taxpayer under Part 2 of the Veterans Well-being Act, or
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(ii) an amount payable under any of subsections
99(6), 109(1) and 115(5) and sections 124 to 126 of the Veterans Well-being Act;
(2) Subsection (1) comes into force on April 1,
2019. 3 (1) Paragraph 56(1)(a) of the Act is amended by
striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii): (viii) an income replacement benefit payable to the
taxpayer under Part 2 of the Veterans Well-being Act, if the amount is determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of that Act (as modified, where applicable, under Part 5 of that Act); (2) Subsection (1) comes into force on April 1, 2019. 4 (1) Subparagraph (c)(i) of the definition eligible
pension income in subsection 60.03(1) of the Act is replaced by the following: (i) the total of all amounts received by the individual in the year on account of (A) a retirement income security benefit payable to the individual under Part 2 of the Veterans Well-being Act, or (B) an income replacement benefit payable to
the individual under Part 2 of the Veterans Wellbeing Act, if the amount is determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of that Act (as modified, where applicable, under Part 5 of that Act), and
(2) Subsection (1) comes into force on April 1, 2019. 5 (1) Paragraph 81(1)(d.1) of the Act is replaced
by the following:
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Canadian Forces members and veterans amounts (d.1) the total of all amounts received by the taxpayer
in the year on account of (i) a Canadian Forces income support benefit
payable to the taxpayer under Part 2 of the Veterans Well-being Act, (ii) pain and suffering compensation, additional
pain and suffering compensation or a critical injury benefit, disability award, death benefit, clothing allowance or detention benefit payable to the taxpayer under Part 3 of the Veterans Well-being Act, (iii) a family caregiver relief benefit or caregiver recognition benefit payable to the taxpayer under Part 3.1 of the Veterans Well-being Act, or (iv) an amount payable to the taxpayer under subsection 132(1) of the Veterans Well-being Act;
(2) Subparagraph 81(1)(d.1)(iii) of the Act, as enacted by subsection (1), is replaced by the following: (iii) a caregiver recognition benefit payable to the
taxpayer under Part 3.1 of the Veterans Well-being Act, or (3) Subsection 81(1) of the Act is amended by adding the following after paragraph (i):
Memorial grant (j) an amount received under the Memorial Grant
Program for First Responders established under the authority of the Department of Public Safety and Emergency Preparedness Act in respect of individuals who die in the course of, or as a result of, their duties or as a result of an occupational illness or psychological impairment; (4) Subsection (1) comes into force on April 1,
2019. (5) Subsection (2) applies to the 2020 and subsequent taxation years. (6) Subsection (3) applies in respect of amounts
received after March 2018.
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6 (1) Subparagraph 82(1)(b)(i) of the Act is replaced by the following: (i) the product of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year multiplied by (A) for the 2018 taxation year, 16%, and (B) for taxation years after 2018, 15%, and (2) Subsection (1) applies to the 2018 and subsequent taxation years. 7 (1) Paragraph 87(2)(aa) of the Act is replaced by the following:
Refundable dividend tax on hand (aa) if the new corporation was a private corporation
immediately after the amalgamation, the following rules apply: (i) for the purpose of computing the eligible refundable dividend tax on hand and non-eligible refundable dividend tax on hand (as defined in subsection 129(4)) of the new corporation at the end of its first taxation year there shall be added to the total determined under those definitions in respect of the new corporation for the year (A) in respect of the new corporation’s eligible
refundable dividend tax on hand, the total of all amounts each of which is the amount, if any, by which the eligible refundable dividend tax on hand of a predecessor corporation at the end of its last taxation year exceeds the total of all amounts each of which is the portion, if any, of its dividend refund for its last taxation year from its eligible refundable dividend tax on hand determined under subparagraph 129(1)(a)(i) or clause 129(1)(a)(ii)(B), and (B) in respect of the new corporation’s non-eligible refundable dividend tax on hand, the total of all amounts each of which is the amount, if any, by which the non-eligible refundable dividend tax on hand of a predecessor corporation at the end of its last taxation year exceeds the portion, if any, of its dividend refund for its last taxation year from its non-eligible refundable dividend tax on hand determined under clause 129(1)(a)(ii)(A), and (ii) no amount shall be added under this paragraph in respect of a predecessor corporation
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(A) that was not a private corporation at the end
of its last taxation year, or (B) where subsection 129(1.2) would have applied to deem a dividend paid by the predecessor corporation immediately before the amalgamation not to be a taxable dividend for the purpose of subsection 129(1);
(2) Subject to subsection 20(5), subsection (1) applies to taxation years that begin after 2018. 8 (1) The portion of paragraph 104(21.2)(b) of the
Act before subparagraph (i) is replaced by the following: (b) the beneficiary is, for the purposes of section 120.4
and for the purposes of sections 3, 74.3 and 111 as they apply for the purposes of section 110.6, (2) Subsection (1) applies to the 2018 and subsequent taxation years. 9 (1) Clauses 110(1)(f)(v)(A) and (B) of the Act
are replaced by the following: (A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed international operational mission (as determined by the Minister of National Defence or by a person designated by that Minister), and (B) the employment income that would have
been so earned by the taxpayer if the taxpayer had been paid at the maximum rate of pay that applied, from time to time during the mission, to a Lieutenant-Colonel (General Service Officers) of the Canadian Forces, (2) Subsection 110(1.3) of the Act is repealed. (3) Subsections (1) and (2) apply to the 2017 and
subsequent taxation years. 10 (1) The portion of subsection 117.1(1) of the Act before paragraph (a) is replaced by the following:
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Annual adjustment 117.1 (1) The amount of $1,000 referred to in the formula in paragraph 8(1)(s), each of the amounts expressed in dollars in subparagraph 6(1)(b)(v.1), subsection 117(2), the description of B in subsection 118(1), subsection 118(2), paragraph (a) of the description of B in subsection 118(10), subsection 118.01(2), the descriptions of C and F in subsection 118.2(1) and subsections 118.3(1), 122.5(3) and 122.51(1) and (2), the amount of $400,000 referred to in the formula in paragraph 110.6(2)(a), the amounts of $1,355 and $2,335 referred to in the description of A, and the amounts of $12,820 and $17,025 referred to in the description of B, in the formula in subsection 122.7(2), the amount of $700 referred to in the description of C, and the amounts of $24,111 and $36,483 referred to in the description of D, in the formula in subsection 122.7(3), and each of the amounts expressed in dollars in Part I.2 in relation to tax payable under this Part or Part I.2 for a taxation year shall be adjusted so that the amount to be used under those provisions for the year is the total of
(2) Subsection (1) applies to the 2019 and subsequent taxation years, except that the adjustment provided for in subsection 117.1(1) of the Act, as amended by subsection (1), does not apply for the 2019 taxation year in respect of the amounts of $1,355, $2,335, $12,820, $17,025, $700, $24,111 and $36,483. 11 (1) The description of B in subsection 118(2) of
the Act is replaced by the following: B
is 15% of the amount, if any, by which the individual’s income for the year would exceed $25,921 if, in computing that income, no amount were included in respect of a gain from a disposition of property to which section 79 applies and no amount were deductible under paragraph 20(1)(ww).
(2) Paragraph (b) of the description of B in subsection 118(3) of the Act is amended by striking out “and” at the end of subparagraph (i) and by replacing subparagraph (ii) with the following: (ii) the total of all amounts received by the individual in the year on account of a retirement income
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security benefit under Part 2 of the Veterans Wellbeing Act, and (iii) the total of all amounts received by the individual in the year on account of an income replacement benefit payable to the individual under Part 2 of the Veterans Well-being Act, if the amount is determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of that Act (as modified, where applicable, under Part 5 of that Act). (3) Subsection 118(4) of the Act is amended by adding the following after paragraph (a.1): (a.2) a reference to income for a year is to be read as a reference to that income determined as if, in computing that income, no amount were deductible under paragraph 20(1)(ww); (4) Subsections (1) and (3) apply to the 2018 and
subsequent taxation years. (5) Subsection (2) comes into force on April 1, 2019. 12 (1) The portion of paragraph 118.2(2)(l) of the
Act before subparagraph (ii) is replaced by the following: (l) on behalf of the patient who is blind or profoundly
deaf or has severe autism, severe diabetes, severe epilepsy, severe mental impairment or a severe and prolonged impairment that markedly restricts the use of the patient’s arms or legs, (i) for an animal that is (A) specially trained to (I) in the case of severe mental impairment,
perform specific tasks (excluding, for greater certainty, the provision of emotional support) that assist the patient in coping with the impairment, and (II) in all other cases, assist the patient in coping with the impairment, and (B) provided by a person or organization one of whose main purposes is such training of animals,
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(2) Subsection (1) applies in respect of expenses incurred after 2017. 13 (1) The definitions excluded amount and specified individual in subsection 120.4(1) of the Act are replaced by the following:
excluded amount, in respect of an individual for a taxation year, means an amount that is the individual’s income for the year from, or the individual’s taxable capital gain or profit for the year from the disposition of, a property to the extent that the amount (a) if the individual has not attained the age of 24 years before the year, is from a property that was acquired by, or for the benefit of, the individual as a consequence of the death of a person who is (i) a parent of the individual, or (ii) any person, if the individual is (A) enrolled as a full-time student during the
year at a post-secondary educational institution (as defined in subsection 146.1(1)), or (B) an individual in respect of whom an amount
may be deducted under section 118.3 in computing a taxpayer’s tax payable under this Part for the year; (b) is from a property acquired by the individual under a transfer described in subsection 160(4); (c) is a taxable capital gain that arises because of subsection 70(5); (d) is a taxable capital gain for the year from the disposition by the individual of property that is, at the time of the disposition, qualified farm or fishing property or qualified small business corporation shares (as those terms are defined in subsection 110.6(1)), unless the amount would be deemed to be a dividend under subsection 120.4(4) or (5) if this definition were read without reference to this paragraph; (e) if the individual has attained the age of 17 years before the year, is (i) not derived directly or indirectly from a related business in respect of the individual for the year, or (ii) derived directly or indirectly from an excluded
business of the individual for the year; (f) if the individual has attained the age of 17 years but not the age of 24 years before the year, is
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(i) a safe harbour capital return of the individual,
or (ii) a reasonable return in respect of the individual, having regard only to the contributions of arm’s length capital by the individual; or (g) if the individual has attained the age of 24 years before the year, is (i) income from, or a taxable capital gain from the disposition of, excluded shares of the individual, or (ii) a reasonable return in respect of the individual.
(montant exclu) specified individual, for a taxation year, means an individual (other than a trust) who (a) is resident in Canada (i) in the case where the individual dies in the year, immediately before the death, and (ii) in any other case, at the end of the year; and (b) if the individual has not attained the age of 17 years before the year, has a parent resident in Canada at any time in the year. (particulier déterminé)
(2) Subparagraph (b)(ii) of the definition split income in subsection 120.4(1) of the Act is replaced by the following: (ii) can reasonably be considered to be income derived directly or indirectly from (A) one or more related businesses in respect of the individual for the year, or (B) the rental of property by a particular partnership or trust, if a person who is related to the individual at any time in the year (I) is actively engaged on a regular basis in the activities of the particular partnership or trust related to the rental of property, or
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(II) in the case of a particular partnership, has an interest in the particular partnership directly or indirectly through one or more other partnerships, (3) Clauses (c)(ii)(C) and (D) of the definition
split income in subsection 120.4(1) of the Act are replaced by the following: (C) to be income derived directly or indirectly
from one or more related businesses in respect of the individual for the year, or (D) to be income derived from the rental of
property by a particular partnership or trust, if a person who is related to the individual at any time in the year is actively engaged on a regular basis in the activities of the particular partnership or trust related to the rental of property, (4) The definition split income in subsection
120.4(1) of the Act is amended by adding the following after paragraph (c): (d) an amount included in computing the individual’s income for the year to the extent that the amount is in respect of a debt obligation that (i) is of a corporation (other than a mutual fund
corporation or a corporation shares of a class of the capital stock of which are listed on a designated stock exchange), partnership or trust (other than a mutual fund trust), and (ii) is not (A) described in paragraph (a) of the definition
fully exempt interest in subsection 212(3), (B) listed or traded on a public market, or (C) a deposit, standing to the credit of the individual, (I) within the meaning assigned by the Canada Deposit Insurance Corporation Act, or (II) with a credit union or a branch in Canada
of a bank, and (e) an amount in respect of a property, to the extent that (i) the amount
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(A) is a taxable capital gain, or a profit, of the individual for the year from the disposition after 2017 of the property, or (B) is included under subsection 104(13) or 105(2) in computing the individual’s income for the year and can reasonably be considered to be attributable to a taxable capital gain, or a profit, of any person or partnership for the year from the disposition after 2017 of the property, and (ii) the property is (A) a share of the capital stock of a corporation
(other than a share of a class listed on a designated stock exchange or a share of the capital stock of a mutual fund corporation), or (B) a property in respect of which the following
conditions are met: (I) the property is 1 an interest in a partnership, 2 an interest as a beneficiary under a trust
(other than a mutual fund trust or a trust that is deemed to be in existence by subsection 143(1)), or 3 a debt obligation (other than a debt obligation described in any of clauses (d)(ii)(A) to (C)), and (II) either 1 in respect of the property an amount is included in the individual’s split income for the year or an earlier taxation year, or 2 all or any part of the fair market value of the property, immediately before the disposition referred to in clause (i)(A) or (B), as the case may be, is derived, directly or indirectly, from a share described in clause (A). (revenu fractionné)
(5) Subsection 120.4(1) of the Act is amended by adding the following in alphabetical order:
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arm’s length capital, of a specified individual, means property of the individual if the property, or property for which it is a substitute, was not (a) acquired as income from, or a taxable capital gain or profit from the disposition of, another property that was derived directly or indirectly from a related business in respect of the specified individual; (b) borrowed by the specified individual under a loan
or other indebtedness; or (c) transferred, directly or indirectly by any means
whatever, to the specified individual from a person who was related to the specified individual (other than as a consequence of the death of a person). (capital indépendant) excluded business, of a specified individual for a taxation year, means a business if the specified individual is actively engaged on a regular, continuous and substantial basis in the activities of the business in either (a) the taxation year, except in respect of an amount
described in paragraph (e) of the definition split income; or (b) any five prior taxation years of the specified individual. (entreprise exclue) excluded shares, of a specified individual at any time, means shares of the capital stock of a corporation owned by the specified individual if (a) the following conditions are met: (i) less than 90% of the business income of the corporation for the last taxation year of the corporation that ends at or before that time (or, if no such taxation year exists, for the taxation year of the corporation that includes that time) was from the provision of services, and (ii) the corporation is not a professional corporation; (b) immediately before that time, the specified individual owns shares of the capital stock of the corporation that (i) give the holders thereof 10% or more of the votes that could be cast at an annual meeting of the shareholders of the corporation, and (ii) have a fair market value of 10% or more of the fair market value of all of the issued and
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outstanding shares of the capital stock of the corporation; and (c) all or substantially all of the income of the corporation for the relevant taxation year in subparagraph (a)(i) is income that is not derived, directly or indirectly, from one or more related businesses in respect of the specified individual other than a business of the corporation. (actions exclues)
reasonable return, in respect of a specified individual for a taxation year, means a particular amount derived directly or indirectly from a related business in respect of the specified individual that (a) would, if this subsection were read without reference to subparagraph (f)(ii) or (g)(ii) of the definition excluded amount, be an amount described in the definition split income in respect of the specified individual for the year; and (b) is reasonable having regard to the following factors relating to the relative contributions of the specified individual, and each source individual in respect of the specified individual, in respect of the related business: (i) the work they performed in support of the related business, (ii) the property they contributed, directly or indirectly, in support of the related business, (iii) the risks they assumed in respect of the related business, (iv) the total of all amounts that were paid or that
became payable, directly or indirectly, by any person or partnership to, or for the benefit of, them in respect of the related business, and (v) such other factors as may be relevant. (rendement raisonnable)
related business, in respect of a specified individual for a taxation year, means (a) a business carried on by (i) a source individual in respect of the specified individual at any time in the year, or (ii) a partnership, corporation or trust if a source individual in respect of the specified individual at any time in the year is actively engaged on a regular basis in the activities of the partnership,
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corporation or trust related to earning income from the business; (b) a business of a particular partnership, if a source
individual in respect of the specified individual at any time in the year has an interest — including directly or indirectly — in the particular partnership; and (c) a business of a corporation, if the following conditions are met at any time in the year: (i) a source individual in respect of the specified individual owns (A) shares of the capital stock of the corporation, or (B) property that derives, directly or indirectly,
all or part of its fair market value from shares of the capital stock of the corporation, and (ii) it is the case that 0.1A ≤ B + C
where A
is the total fair market value of all of the issued and outstanding shares of the capital stock of the corporation,
B
is the total fair market value of property described in clause (i)(A), and
C
is the portion of the total fair market value of property described in clause (i)(B) that is derived from shares of the capital stock of the corporation. (entreprise liée)
safe harbour capital return, of a specified individual for a taxation year, means an amount that does not exceed the amount determined by the formula A×B
where A
is the rate equal to the highest rate of interest prescribed under paragraph 4301(c) of the Income Tax Regulations in effect for a quarter in the year; and
B
is the total of all amounts each of which is determined by the formula C × D/E
where C
is the fair market value of property contributed by the specified individual in support of a related business at the time it was contributed,
D
is the number of days in the year that the property (or property substituted for it) is used in
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support of the related business and has not directly or indirectly, in any manner whatever, been returned to the specified individual, and E
is the number of days in the year. (rendement exonéré)
source individual, in respect of a specified individual for a taxation year, means an individual (other than a trust) who, at any time in the year, is (a) resident in Canada; and (b) related to the specified individual. (particulier
source)
(6) Section 120.4 of the Act is amended by adding the following after subsection (1):
Additional rules — specified individual (1.1) For the purpose of applying this section in respect of a specified individual in respect of a taxation year, (a) an individual is deemed to be actively engaged on a regular, continuous and substantial basis in the activities of a business in a taxation year of the individual if the individual works in the business at least an average of 20 hours per week during the portion of the year in which the business operates; (b) if an amount would — if this section were read without reference to this paragraph — be split income of a specified individual who has attained the age of 17 years before the year in respect of a property, and that property was acquired by, or for the benefit of, the specified individual as a consequence of the death of another person, then (i) for the purpose of applying paragraph (b) of the
definition reasonable return in subsection (1), to the extent that the particular amount referred to in that paragraph is in respect of the property, then the factors referred to in that paragraph in respect of the other person are to be included for the
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purpose of determining a reasonable return in respect of the individual, (ii) for the purposes of this subparagraph and the definition excluded business in subsection (1), if the other person was actively engaged on a regular, substantial and continuous basis in the activities of a business throughout five previous taxation years, then the individual is deemed to have been actively engaged on a regular, substantial and continuous basis in the business throughout those five years, and (iii) for the purpose of applying paragraph (g) of
the definition excluded amount in subsection (1) in respect of that property, the individual is deemed to have attained the age of 24 years before the year if the other person had attained the age of 24 years before the year; (c) an amount that is a specified individual’s income for a taxation year from, or the specified individual’s taxable capital gain or profit for the year from the disposition of, a property is deemed to be an excluded amount in respect of the specified individual for the taxation year if (i) the following conditions are met: (A) the amount would be an excluded amount in
respect of the specified individual’s spouse or common-law partner for the year, if the amount were included in computing the spouse or common-law partner’s income for the year, and (B) the spouse or common law partner has attained the age of 64 years before the year, or (ii) the amount would have been an excluded amount in respect of an individual who was, immediately before their death, the specified individual’s spouse or common-law partner, if the amount were included in computing the spouse or common-law partner’s income for their last taxation year (determined as if this section applies in respect of that year); (d) for greater certainty, an amount derived directly or indirectly from a business includes (i) an amount that (A) is derived from the provision of property or services to, or in support of, the business, or
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(B) arises in connection with the ownership or
disposition of an interest in the person or partnership carrying on the business, and (ii) an amount derived from an amount described
in this paragraph; and (e) for the purposes of this section, an individual is
deemed not to be related to their spouse or commonlaw partner at any time in a year if, at the end of the year, the individual is living separate and apart from their spouse or common-law partner because of a breakdown of their marriage or common-law partnership. (7) Subsections 120.4(3) to (5) of the Act are replaced by the following: Tax payable by a specified individual (3) Notwithstanding any other provision of this Act, if an individual is a specified individual for a taxation year, the individual’s tax payable under this Part for the year shall not be less than the amount by which the amount added under subsection (2) to the individual’s tax payable under this Part for the year exceeds the amount determined by the formula A+B
where A
is the amount deducted under section 118.3 in computing the individual’s tax payable under this Part for the year; and
B
is the total of all amounts each of which is the amount that (a) may be deducted under section 121 or 126 in
computing the individual’s tax payable under this Part for the year, and (b) can reasonably be considered to be in respect of an amount included in computing the individual’s split income for the year.
Taxable capital gain (4) If a specified individual who has not attained the age
of 17 years before a taxation year would have for the taxation year, if this Act were read without reference to this section, a taxable capital gain (other than an excluded amount) from a disposition of shares (other than shares of a class listed on a designated stock exchange or shares of a mutual fund corporation) that are transferred, either directly or indirectly, in any manner whatever, to a person with whom the specified individual does not deal at arm’s length, then the amount of that taxable capital gain is deemed not to be a taxable capital gain and twice the
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amount is deemed to be received by the specified individual in the year as a taxable dividend that is not an eligible dividend. Taxable capital gain of trust (5) If a specified individual who has not attained the age
of 17 years before a the taxation year would be, if this Act were read without reference to this section, required under subsection 104(13) or 105(2) to include an amount in computing the specified individual’s income for the taxation year, then to the extent that the amount can reasonably be considered to be attributable to a taxable capital gain (other than an excluded amount) of a trust from a disposition of shares (other than shares of a class listed on a designated stock exchange or shares of a mutual fund corporation) that are transferred, either directly or indirectly, in any manner whatever, to a person with whom the specified individual does not deal at arm’s length, subsections 104(13) and 105(2) do not apply in respect of the amount and twice the amount is deemed to be received by the specified individual in the year as a taxable dividend that is not an eligible dividend. (8) Subsections (1) to (7) apply to the 2018 and
subsequent taxation years. For the 2018 taxation year, the portion of paragraph (b) of the definition excluded shares in subsection 120.4(1) of the Act before subparagraph (i), as enacted by subsection (5), is to be read as follows: (b) immediately before that time or the end of 2018,
the shares 14 (1) Paragraph 121(a) of the Act is replaced by the following: (a) the product of the amount, if any, that is required
by subparagraph 82(1)(b)(i) to be included in computing the individual’s income for the year multiplied by (i) for the 2018 taxation year, 8/11, and (ii) for taxation years after 2018, 9/13, and (2) Subsection (1) applies to the 2018 and subsequent taxation years. 15 (1) Paragraph (b) of the definition adjusted income in subsection 122.5(1) of the Act is replaced by the following: (b) deductible under paragraph 20(1)(ww) or 60(y) or
(z). (revenu rajusté)
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(2) Subsection (1) applies to the 2018 and subsequent taxation years. 16 (1) Paragraph (b) of the definition adjusted income in section 122.6 of the Act is replaced by the following: (b) deductible under paragraph 20(1)(ww) or 60(y) or
(z); (revenu modifié) (2) Subsection (1) applies to the 2018 and subsequent taxation years. 17 The portion of subsection 122.61(5) of the Act
before paragraph (a) is replaced by the following: Annual adjustment (5) Each amount expressed in dollars in subsection (1) shall be adjusted so that, where the base taxation year in relation to a particular month is after 2016, the amount to be used under that subsection for the month is the total of 18 (1) The heading of Subdivision A.2 of Division E of Part I of the Act is replaced by the following:
Canada Workers Benefit (2) Subsection (1) comes into force on January 1, 2019. 19 (1) Paragraph (c) of the definition adjusted net income in subsection 122.7(1) of the Act is replaced by the following: (c) in computing that income, no amount were deductible under paragraph 20(1)(ww) or 60(y) or (z). (revenu net rajusté) (2) The descriptions of A and B in subsection 122.7(2) of the Act are replaced by the following: A
is (a) if the individual had neither an eligible spouse nor an eligible dependant, for the taxation year, the lesser of $1,355 and 26% of the amount, if any, by which the individual’s working income for the taxation year exceeds $3,000, or (b) if the individual had an eligible spouse or an eligible dependant, for the taxation year, the lesser of $2,335 and 26% of the amount, if any, by
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which the total of the working incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $3,000; and B
is (a) if the individual had neither an eligible spouse nor an eligible dependant, for the taxation year, 12% of the amount, if any, by which the adjusted net income of the individual for the taxation year exceeds $12,820, or (b) if the individual had an eligible spouse or an eligible dependant, for the taxation year, 12% of the amount, if any, by which the total of the adjusted net incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $17,025.
(3) The descriptions of C and D in subsection 122.7(3) of the Act are replaced by the following: C
is the lesser of $700 and 26% of the amount, if any, by which the individual’s working income for the taxation year exceeds $1,150; and
D
is (a) if the individual had neither an eligible spouse nor an eligible dependant, for the taxation year, 12% of the amount, if any, by which the individual’s adjusted net income for the taxation year exceeds $24,111, (b) if the individual had an eligible spouse for the taxation year who was not entitled to deduct an amount under subsection 118.3(1) for the taxation year, or had an eligible dependant for the taxation year, 12% of the amount, if any, by which the total of the adjusted net incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $36,483, or (c) if the individual had an eligible spouse for the taxation year who was entitled to deduct an amount under subsection 118.3(1) for the taxation year, 6% of the amount, if any, by which the total of the adjusted net incomes of the individual and of the eligible spouse, for the taxation year, exceeds $36,483.
(4) Subsection (1) applies to the 2018 and subsequent taxation years. (5) Subsections (2) and (3) come into force on January 1, 2019. 20 (1) Paragraphs 125(1.1)(a) and (b) of the Act
are replaced by the following:
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(a) that proportion of 17.5% that the number of days
in the taxation year that are before 2018 is of the number of days in the taxation year, (b) that proportion of 18% that the number of days in the taxation year that are in 2018 is of the number of days in the taxation year, and (c) that proportion of 19% that the number of days in the taxation year that are after 2018 is of the number of days in the taxation year.
(2) Subsection 125(5.1) of the Act is replaced by the following:
Business limit reduction (5.1) Notwithstanding subsections (2), (3), (4) and (5), a Canadian-controlled private corporation’s business limit for a particular taxation year ending in a calendar year is the amount, if any, by which its business limit otherwise determined for the particular taxation year exceeds the greater of (a) the amount determined by the formula A × B/$11,250
where A
is the amount that would, but for this subsection, be the corporation’s business limit for the particular taxation year, and
B
is the amount determined by the formula 0.225% × (C – $10 million)
where C
is (i) if, in both the particular taxation year
and the preceding taxation year, the corporation is not associated with any corporation, the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation for the preceding taxation year, (ii) if, in the particular taxation year, the corporation is not associated with any corporation but was associated with one or more corporations in the preceding taxation year, the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation for the particular taxation year, or
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(iii) if, in the particular taxation year, the corporation is associated with one or more particular corporations, the total of all amounts each of which is the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation or of any of the particular corporations for its last taxation year that ended in the preceding calendar year, and (b) the amount determined by the formula D/$500,000 × 5(E − $50,000)
where D
is the amount determined for A in paragraph (a), and
E
is the total of all amounts each of which is the adjusted aggregate investment income of the corporation, or of any corporation with which it is associated at any time in the particular taxation year, for each taxation year of the corporation, or associated corporation, as the case may be, that ended in the preceding calendar year.
Anti-avoidance (5.2) A particular corporation and another corporation
are deemed to be associated with each other at a particular time for the purposes of paragraph (5.1)(b) if (a) the particular corporation lends or transfers property at any time, either directly or indirectly, by means of a trust or by any other means whatever, to the other corporation; (b) the other corporation is, at the particular time, related to the particular corporation but is not associated with it; and (c) it may reasonably be considered that one of the reasons the loan or transfer was made was to reduce the amount determined for E in paragraph (5.1)(b) in respect of the particular corporation, or of any corporation with which it is associated, for a taxation year. (3) Subsection 125(7) of the Act is amended by adding the following in alphabetical order:
active asset, of a particular corporation at any time, means property that is (a) used at that time principally in an active business
carried on primarily in Canada by the particular
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corporation or by a Canadian-controlled private corporation that is related to the particular corporation, (b) a share of the capital stock of another corporation
if, at that time, (i) the other corporation is connected with the particular corporation (within the meaning assigned by subsection 186(4) on the assumption that the other corporation is at that time a payer corporation within the meaning of that subsection), and (ii) the share would be a qualified small business
corporation share (as defined in subsection 110.6(1)) if (A) the references in that definition to an “individual” were references to the particular corporation, and (B) that definition were read without reference to “the individual’s spouse or common law partner”, or (c) an interest in a partnership, if (i) at that time, the fair market value of the particular corporation’s interest in the partnership is equal to or greater than 10% of the total fair market value of all interests in the partnership, (ii) throughout the 24–month period ending before that time, more than 50% of the fair market value of the property of the partnership was attributable to property described in this paragraph or in paragraph (a) or (b), and (iii) at that time, all or substantially all of the fair market value of the property of the partnership was attributable to property described in this paragraph or in paragraph (a) or (b); (bien actif)
adjusted aggregate investment income, of a corporation (other than a corporation that is deemed not to be a private corporation by subsection 136(1) or 137(7) or section 141.1) for a taxation year, means the amount that would be the aggregate investment income (as defined in subsection 129(4)) of the corporation for the year, if (a) paragraph (a) of that definition read as follows: (a) the amount, if any, by which (i) the eligible portion of the corporation’s taxable
capital gains (other than taxable capital gains from the disposition of property that is, at the time of
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disposition, an active asset of the corporation) for the year exceeds (ii) the eligible portion of its allowable capital losses (other than allowable capital losses from the disposition of property that is, at the time of disposition, an active asset of the corporation) for the year, or (b) subparagraph (b)(iii) of that definition read as follows: (iii) a dividend from a corporation connected with it (within the meaning assigned by subsection 186(4) on the assumption that the corporation is at that time a payer corporation within the meaning of that subsection), and (c) paragraph (a) of the definition income or loss in subsection 129(4) read as follows: (a) includes (i) the income or loss from a specified investment
business carried on by it, and (ii) amounts in respect of a life insurance policy
that are included in computing the corporation’s income for the year, to the extent that the amounts would not otherwise be included in the computation of the corporation’s aggregate investment income, but and (d) no amount were deducted under subsection 91(4)
by the corporation in computing its income for the year; (revenu de placement total ajusté)
(4) Subsection (1) applies to the 2018 and subsequent taxation years. (5) Subsections (2) and (3) apply to taxation years
that begin after 2018. However, subsections (2) and (3), 7(1), 22(1) to (5), 23(1) and (2) and 29(1) also apply to a taxation year of a corporation that begins before 2019 and ends after 2018 if (a) the corporation’s preceding taxation year
was, because of a transaction or event or a series of transactions or events, shorter than it would have been in the absence of that transaction, event or series; and
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(b) one of the reasons for the transaction,
event or series was to defer the application of subsections (2) and (3) or 22(1) to (5) to the corporation.
21 (1) Paragraph (a) of the definition flowthrough mining expenditure in subsection 127(9) of the Act is replaced by the following: (a) that is a Canadian exploration expense incurred by
a corporation after March 2018 and before 2020 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2020) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1), (2) Paragraphs (c) and (d) of the definition flowthrough mining expenditure in subsection 127(9) of the Act are replaced by the following: (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2018 and before April 2019, and (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2018 and before April 2019; (dépense minière déterminée)
(3) Subsections (1) and (2) apply in respect of expenses renounced under a flow-through share agreement entered into after March 2018.
22 (1) Paragraph 129(1)(a) of the Act is replaced by the following: (a) may, on sending the notice of assessment for the year, refund without application an amount (in this Act referred to as its “dividend refund” for the year) in respect of taxable dividends paid by the corporation
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on shares of its capital stock in the year, and at a time when it was a private corporation, equal to the total of (i) in respect of eligible dividends, an amount equal
to the lesser of (A) 38 1/3% of the total of all eligible dividends
paid by it in the year, and (B) its eligible refundable dividend tax on hand
at the end of the year, and (ii) in respect of taxable dividends (other than eligible dividends), an amount equal to the total of (A) the lesser of (I) 38 1/3% of the total of all taxable dividends (other than eligible dividends) paid by it in the year, and (II) its non-eligible refundable dividend tax on hand at the end of the year, and (B) either (I) if the amount determined under subclause (A)(I) exceeds the amount determined under subclause (A)(II), the lesser of 1 the amount of the excess, and 2 the amount by which the corporation’s eligible refundable dividend tax on hand at the end of the year exceeds the amount, if any, determined under subparagraph (i) for the year, and (II) in any other case, nil; and
(2) The portion of subsection 129(1.1) of the Act
before paragraph (a) is replaced by the following: Dividends paid to bankrupt controlling corporation (1.1) In determining the dividend refund for a taxation year ending after 1977 of a particular corporation, no amount may be included under clause (1)(a)(i)(A), subclause (1)(a)(ii)(A)(I) or sub-subclause (1)(a)(ii)(B)(I)1 in respect of a taxable dividend paid to a shareholder that
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 1 Amendments to the Income Tax Act and to Related Legislation Income Tax Act Section 22
(3) Subsection 129(3) of the Act is repealed. (4) Subsection 129(4) of the Act is amended by adding the following in alphabetical order:
eligible refundable dividend tax on hand, of a particular corporation at the end of a taxation year, means the amount, if any, by which the total of (a) the total of the taxes payable under Part IV by the
particular corporation for the year in respect of (i) eligible dividends received by the particular corporation in the year from corporations other than corporations with which the particular corporation is connected (in this paragraph, within the meaning assigned by subsection 186(4) on the assumption that the other corporation is at that time a payer corporation within the meaning of that subsection), and (ii) taxable dividends received by the particular corporation in the year from corporations that are connected with the particular corporation to the extent that such dividends caused a dividend refund to those corporations from their eligible refundable dividend tax on hand, and (b) where the particular corporation was a private corporation at the end of its preceding taxation year, the particular corporation’s eligible refundable dividend tax on hand at the end of that preceding year
exceeds (c) the total of all amounts each of which is the portion, if any, of the particular corporation’s dividend refund from its eligible refundable dividend tax on hand determined, for its preceding taxation year, under (i) subparagraph (1)(a)(i), and (ii) clause (1)(a)(ii)(B). (impôt en main remboursable au titre de dividendes déterminés) non-eligible refundable dividend tax on hand, of a corporation at the end of a taxation year, means the amount, if any, by which the total of (a) if the corporation was a Canadian-controlled private corporation throughout the year, the least of (i) the amount determined by the formula A−B
where
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A
is 30 2/3% of the corporation’s aggregate investment income for the year, and
B
is the amount, if any, by which (A) the amount deducted under subsection
126(1) from the tax for the year otherwise payable by it under this Part exceeds (B) 8% of its foreign investment income for the year, (ii) 30 2/3% of the amount, if any, by which the corporation’s taxable income for the year exceeds the total of (A) the least of the amounts determined under
paragraphs 125(1)(a) to (c) in respect of the corporation for the year, (B) 100/(38 2/3) of the total of amounts deducted under subsection 126(1) from its tax for the year otherwise payable under this Part, and (C) the amount determined by multiplying the total of amounts deducted under subsection 126(2) from its tax for the year otherwise payable under this Part, by the relevant factor for the year, and (iii) the corporation’s tax for the year payable under this Part, (b) the total of the taxes payable under Part IV by the
corporation for the year less the amount determined under paragraph (a) of the definition eligible refundable dividend tax on hand in respect of the corporation for the year, and (c) if the corporation was a private corporation at the
end of its preceding taxation year, the corporation’s non-eligible refundable dividend tax on hand at the end of that preceding year exceeds (d) the portion, if any, of the corporation’s dividend refund from its non-eligible refundable dividend tax on hand determined, for its preceding taxation year, under clause (1)(a)(ii)(A). (impôt en main remboursable au titre de dividendes non déterminés)
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 1 Amendments to the Income Tax Act and to Related Legislation Income Tax Act Section 22
(5) Section 129 of the Act is amended by adding the following after subsection (4):
2019 transitional RDTOH (5) The following rules apply to a corporation’s first taxation year in respect of which the definition eligible refundable dividend tax on hand in subsection (4) applies: (a) if the corporation is a Canadian-controlled private
corporation throughout the taxation year and its preceding taxation year and is not a corporation in respect of which an election under subsection 89(11) applies to the taxation year or the preceding taxation year, (i) for the purpose of applying paragraph (b) of the definition eligible refundable dividend tax on hand in respect of the corporation at the end of the taxation year, the corporation’s eligible refundable dividend tax on hand at the end of its preceding taxation year is deemed to be the amount, if any, that is the lesser of (A) the amount determined by the formula A−B
where A
is the corporation’s refundable dividend tax on hand at the end of its preceding taxation year, and
B
is the corporation’s dividend refund for its preceding taxation year, and
(B) the amount determined by the formula (C − D) × E
where C
is the corporation’s general rate income pool at the end of its preceding taxation year,
D
is the amount, if any, by which (I) the total of all amounts each of which is an eligible dividend paid by the corporation in its preceding taxation year
exceeds (II) the total of all amounts each of which is an excessive eligible dividend designation made by the corporation in its preceding taxation year, and E
is 38 1/3%, and
(ii) for the purpose of applying paragraph (c) of the definition non-eligible refundable dividend tax
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on hand in respect of the corporation at the end of the taxation year, the corporation’s non-eligible refundable dividend tax on hand at the end of its preceding taxation year is deemed to be the amount determined by the formula A−B
where A
is the amount determined under clause (a)(i)(A) in respect of the corporation at the end of the preceding taxation year, and
B
is the amount determined under clause (a)(i)(B) in respect of the corporation at the end of the preceding taxation year; and
(b) in any other case, for the purpose of applying
paragraph (b) of the definition eligible refundable dividend tax on hand in respect of the corporation at the end of the taxation year, the corporation’s eligible refundable dividend tax on hand at the end of its preceding taxation year is deemed to be the amount that would be determined for clause (a)(i)(A) if paragraph (a) applied to the corporation in respect of the taxation year.
2019 transitional RDTOH — amalgamations (5.1) Subsection (5) applies with such modifications as
are necessary for the purpose of applying paragraph 87(2)(aa) in respect of a corporation if (a) the corporation is a predecessor corporation (within the meaning assigned by subsection 87(1)) in respect of an amalgamation (within the meaning assigned by subsection 87(1)); (b) the corporation has an amount of refundable dividend tax on hand at the end of its taxation year that ends because of paragraph 87(2)(a); and (c) the first taxation year of the new corporation
(within the meaning assigned by subsection 87(1)) in respect of the amalgamation is one to which the definition eligible refundable dividend tax on hand in subsection (4) applies. (6) Subject to subsection 20(5), subsections (1) to
(5) apply to taxation years that begin after 2018. 23 (1) Paragraph 131(5)(a) of the Act is replaced by the following:
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(a) is deemed for the purposes of paragraph 87(2)(aa) and section 129 to have been a private corporation throughout the year, except that its non-eligible refundable dividend tax on hand (as defined in subsection 129(4)) at the end of the year shall be determined without reference to paragraph (a) of that definition; and (2) Paragraph 131(11)(a) of the Act is replaced by the following: (a) for the purposes of subparagraphs (a)(i) and (ii) of the definition non-eligible refundable dividend tax on hand in subsection 129(4), the amount deducted under paragraph 111(1)(b) from the corporation’s income for each taxation year ending after that time shall be deemed to be nil; (3) Subject to subsection 20(5), subsections (1)
and (2) apply to taxation years that begin after 2018. 24 Clause (a)(ii)(B.1) of the definition disability
savings plan in subsection 146.4(1) of the Act is replaced by the following: (B.1) if the arrangement is entered into before
2024, a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is a qualifying person in relation to the beneficiary, 25 (1) Subparagraph (a)(iv) of the definition qualified donee in subsection 149.1(1) of the Act is replaced by the following: (iv) a university outside Canada, the student body
of which ordinarily includes students from Canada, that has applied for registration, or (2) Subsection (1) is deemed to have come into force on February 27, 2018, except that (a) if a university has applied for registration prior to February 27, 2018 and is registered by the Minister on or after that day, subsection (1) applies in respect of the university as of the day it applied for registration; and (b) any university named in Schedule VIII to the Income Tax Regulations at the end of February 26, 2018 is deemed to have applied for registration.
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 1 Amendments to the Income Tax Act and to Related Legislation Income Tax Act Section 26
26 (1) Subsection 160(1.2) of the Act is replaced by the following:
Joint and several, or solidary, liability — tax on split income (1.2) If an amount is required to be added because of subsection 120.4(2) in computing a specified individual’s tax payable under this Part for a taxation year and the specified individual has not attained the age of 24 years before the start of the year, the following rules apply: (a) subject to paragraph (b), a particular individual is
jointly and severally, or solidarily, liable with the specified individual for the amount if (i) where the specified individual has not attained the age of 17 years before the year, the particular individual is a parent of the specified individual, and (ii) where the specified individual has attained the age of 17 years before the year, (A) the particular individual is a source individual in respect of the specified individual, (B) the amount was derived directly or indirectly
from a related business (within the meaning of paragraph 120.4(1.1)(d)) in respect of the specified individual, and (C) the particular individual meets the conditions in any of paragraphs (a) to (c) in the definition related business in subsection 120.4(1) in respect of the related business; (b) the particular individual’s liability under paragraph (a) in respect of the specified individual for the year is to be determined as though the only amounts included in the specified individual’s split income for the year are amounts derived from the related business referred to in subparagraph (a)(ii); and (c) nothing in this subsection limits the liability of (i) the specified individual under any other provision of this Act, or (ii) the particular individual for the interest that the particular individual is liable to pay under this Act on an assessment in respect of the amount that the particular individual is liable to pay because of this subsection. (2) Subsection (1) applies to the 2018 and subsequent taxation years.
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 1 Amendments to the Income Tax Act and to Related Legislation Income Tax Act Sections 27-30
27 (1) The portion of subsection 162(6) of the Act
before paragraph (a) is replaced by the following: Failure to provide identification number (6) Every person or partnership who fails to provide on
request their business number, their Social Insurance Number, their trust account number or their U.S. federal taxpayer identifying number to a person required under this Act or the Regulations to make an information return requiring the number is liable to a penalty of $100 for each such failure, unless (2) Subsection (1) applies to the 2018 and subsequent taxation years. 28 (1) Paragraph (b) of the definition adjusted income in subsection 180.2(1) of the Act is replaced by the following: (b) deductible under paragraph 20(1)(ww) or 60(w),
(y) or (z); (revenu modifié) (2) Subsection (1) applies to the 2018 and subsequent taxation years. 29 (1) Subsection 186(5) of the Act is replaced by
the following: Deemed private corporation (5) A corporation that is at any time in a taxation year a
subject corporation shall, for the purposes of paragraph 87(2)(aa) and section 129, be deemed to be a private corporation at that time, except that its non-eligible refundable dividend tax on hand (as defined in subsection 129(4)) at the end of the year shall be determined without reference to paragraph (a) of that definition. (2) Subject to subsection 20(5), subsection (1) applies to taxation years that begin after 2018. 30 (1) Subsection 188(1.3) of the Act is replaced by the following:
Eligible donee (1.3) In this Part, an eligible donee in respect of a particular charity is (a) a registered charity (i) of which more than 50% of the members of the
board of directors or trustees of the registered charity deal at arm’s length with each member of the
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board of directors or trustees of the particular charity, (ii) that is not the subject of a suspension under subsection 188.2(1), (iii) that has no unpaid liabilities under this Act or under the Excise Tax Act, (iv) that has filed all information returns required
by subsection 149.1(14), and (v) that is not the subject of a certificate under subsection 5(1) of the Charities Registration (Security Information) Act or, if it is the subject of such a certificate, the certificate has been determined under subsection 7(1) of that Act not to be reasonable; or (b) a municipality in Canada that is approved by the
Minister in respect of a transfer of property from the particular charity. (2) Subsection (1) applies in respect of transfers
of property made after February 26, 2018. 31 (1) The portion of subsection 189(6.3) of the Act before paragraph (a) is replaced by the following:
Reduction of liability for penalties (6.3) If the Minister has assessed a particular person in respect of the particular person’s liability for penalties under section 188.1 for a taxation year, and that liability exceeds $1,000, that liability is, at any particular time, reduced by the total of all amounts, each of which is an amount, in respect of a property transferred by the particular person after the day on which the Minister first assessed that liability and before the particular time to another person that was at the time of the transfer an eligible donee described in paragraph 188(1.3)(a) in respect of the particular person, equal to the amount, if any, by which the fair market value of the property, when transferred, exceeds the total of (2) Subsection (1) applies in respect of transfers of property made on or after February 27, 2018. 32 (1) Paragraph 221(1)(d.1) of the Act is replaced
by the following: (d.1) requiring any person or partnership to provide
any information — including their name, address, business number, Social Insurance Number or trust
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account number — to any class of persons required to make an information return containing that information; (2) Subsection (1) applies to the 2018 and subsequent taxation years. 33 (1) Subsections 237(1.1) to (3) of the Act are replaced by the following:
Production of number (1.1) Every person and partnership shall provide their designated number (a) in any return filed under this Act; and (b) to another person or partnership at the request of the other person or partnership, if the other person or partnership is required to make an information return pursuant to this Act or the Regulations requiring the designated number.
Designated number (1.2) For the purpose of subsection (1.1), designated
number, of a person or partnership, means (a) in the case of an individual (other than a trust), their Social Insurance Number; (b) in the case of a trust, its trust account number;
and (c) in any other case, the person’s or partnership’s business number.
Number required in information returns (2) For the purposes of this Act and the Regulations, a person or partnership required to make an information return requiring a business number, Social Insurance Number or trust account number of another person or partnership (a) shall make a reasonable effort to obtain the number from the other person or partnership; and (b) shall not knowingly use, communicate or allow to
be communicated, otherwise than as required or authorized under this Act or a regulation, the number without the written consent of the other person or partnership.
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Authority to communicate number (3) A particular person may communicate, or allow to be
communicated, a business number, Social Insurance Number or trust account number to another person related to the particular person where the other person is required, by this Act or the Regulations, to make an information return that requires the number. (2) The portion of subsection 237(4) of the Act before paragraph (a) is replaced by the following:
Authority to communicate number (4) An insurance corporation may communicate, or allow to be communicated, to another person the business number, Social Insurance Number or trust account number of a particular person or partnership if
(3) Paragraph 237(4)(c) of the Act is replaced by the following: (c) the other person is required, by this Act or the Regulations, to make an information return, in respect of the disposition of the share or income from the share, that requires the number. (4) Subsections (1) to (3) apply to the 2018 and subsequent taxation years. 34 (1) Paragraph 237.1(7)(a) of the Act is replaced by the following: (a) the name, address and the business number, Social Insurance Number or trust account number of each person who so acquires or otherwise invests in the tax shelter in the year, (2) Subsection (1) applies to the 2018 and subsequent taxation years. 35 (1) Subsection 239(2.3) of the Act is replaced by the following:
Offence with respect to an identification number (2.3) Every person to whom the business number of a
taxpayer or partnership, to whom the Social Insurance Number of an individual or to whom the trust account number of a trust has been provided under this Act or the Regulations, and every officer, employee and agent of such a person, who without written consent of the individual, taxpayer, partnership or trust, as the case may be, knowingly uses, communicates or allows to be
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communicated the number (otherwise than as required or authorized by law, in the course of duties in connection with the administration or enforcement of this Act or for a purpose for which it was provided by the individual, taxpayer, partnership or trust, as the case may be) is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.
(2) Subsection (1) applies to the 2018 and subsequent taxation years. 36 (1) Paragraph 241(4)(j.1) of the Act is replaced
by the following: (j.1) provide taxpayer information to an official or a designated person solely for the purpose of permitting the making of an adjustment to a social assistance payment made on the basis of a means, needs or income test if the purpose of the adjustment is to take into account (i) the amount determined in respect of a person for C in subsection 122.61(1), as it read before July 2018, in respect of a base taxation year (as defined in section 122.6) before 2017, or (ii) an amount determined in respect of a person under subsection 122.61(1) or (1.1) in respect of a base taxation year (as defined in section 122.6) after 2014;
(2) Subsection (1) comes into force or is deemed
to have come into force on July 1, 2018. 37 (1) The portion of the definition business number in subsection 248(1) of the Act before paragraph (a) is replaced by the following: business number means the number (other than a Social Insurance Number or trust account number) used by the Minister to identify (2) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:
trust account number means the number (other than a business number) (a) used by the Minister to identify a trust, and
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(b) of which the Minister has notified the trust; (numéro de compte en fiducie)
(3) Subsections (1) and (2) apply to the 2018 and subsequent taxation years.
Deemed Coming into Force Definition of eligible individual 38 Subparagraph (e)(v) of the definition eligible
individual in section 122.6 of the Act, as enacted by subsection 28(1) of the Budget Implementation Act, 2016, No. 1, is deemed to have come into force on January 1, 2005. 2016, c. 14
An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act 39 Section 67 of An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act is repealed. 40 Section 69 of the Act is repealed. 2017, c. 20
Budget Implementation Act, 2017, No. 1 41 (1) Subsection 6(2) of the Budget Implementation Act, 2017, No. 1 is repealed. (2) Subsection 6(5) of the Act is repealed. C.R.C., c. 945
Income Tax Regulations 42 (1) Subparagraph 201(1)(b)(ii) of the Income
Tax Regulations is replaced by the following: (ii) in respect of
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(A) money on loan to an association, corporation, institution, organization, partnership or trust, (B) money on deposit with an association, corporation, institution, organization, partnership or trust, or (C) property deposited or placed with an association, corporation, institution, organization, partnership or trust, (2) Subsection (1) applies to the 2018 and subsequent taxation years. 43 (1) Paragraph 229(1)(b) of the Regulations is
replaced by the following: (b) in respect of each member of the partnership who
is entitled to a share referred to in paragraph (c) or (d) for the fiscal period, the member’s (i) name, (ii) address, and (iii) business number, Social Insurance Number or
trust account number, as the case may be; (2) Subsection (1) applies to the 2018 and subsequent taxation years. 44 (1) Section 3503 of the Regulations and the heading before it are repealed. (2) Subsection (1) is deemed to have come into force on February 27, 2018. 45 The portion of Class 43.2 in Schedule II to the Regulations before paragraph (a) is replaced by the following:
Property that is acquired after February 22, 2005 and before 2025 (other than property that was included, before it was acquired, in another class in this Schedule by any taxpayer) and that is property that would otherwise be included in Class 43.1 46 (1) Schedule VIII to the Regulations is repealed. (2) Subsection (1) is deemed to have come into force on February 27, 2018.
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 2 Amendments to the Excise Act, 2001 (Tobacco Taxation) and to Related Legislation Section 47
PART 2
Amendments to the Excise Act, 2001 (Tobacco Taxation) and to Related Legislation 2002, c. 22
Excise Act, 2001 47 (1) Subsections 43.1(1) and (2) of the Excise
Act, 2001 are replaced by the following: Definition of inflationary adjusted year 43.1 (1) In this section, inflationary adjusted year
means 2019 and every year after that year. Annual adjustments (2) Each rate of duty set out in sections 1 to 4 of Schedule
1 and paragraph (a) of Schedule 2 in respect of a tobacco product is to be adjusted on April 1 of an inflationary adjusted year so that the rate is equal to the greater of (a) the rate determined by the formula A×B
where A
is the rate of duty applicable to the tobacco product on March 31 of the inflationary adjusted year, and
B
is the amount, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth, determined by the formula C/D
where C
is the Consumer Price Index for the 12-month period ending on September 30 of the particular year preceding the inflationary adjusted year, and
D
is the Consumer Price Index for the 12-month period ending on September 30 of the year preceding the particular year; and
(b) the rate of duty referred to in the description of A in paragraph (a). (2) Subsection (1) is deemed to have come into
force on February 28, 2018.
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48 (1) The definition adjustment day in section
58.1 of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (a.1) February 28, 2018; or (b) in the case of an inflationary adjusted year, April 1
of that year. (date d’ajustement) (2) The portion of the definition taxed cigarettes
in section 58.1 of the Act before paragraph (a) is replaced by the following: taxed cigarettes of a person means cigarettes in respect of which duty has been imposed under section 42 or 53 at the rate applicable on the day before an adjustment day, and that, at the beginning of the adjustment day, (3) Subsections (1) and (2) are deemed to have
come into force on February 28, 2018. 49 (1) Subsection 58.2(2) of the Act is replaced by
the following: Imposition of tax — 2018 increase (1.1) Subject to section 58.3, every person shall pay to
Her Majesty a tax on all taxed cigarettes of the person held at the beginning of February 28, 2018 at the rate of $0.011468 per cigarette. Imposition of tax — inflationary adjusted years (2) Subject to section 58.3, every person shall pay to Her
Majesty a tax on all taxed cigarettes of the person held at the beginning of April 1 of an inflationary adjusted year at a rate per cigarette equal to (a) in the case of cigarettes in respect of which duty has been imposed under section 42, the amount determined by the formula (A – B)/5
where A
is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes on April 1 of the inflationary adjusted year, and
B
is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes on March 31 of the inflationary adjusted year; and
(b) in the case of cigarettes in respect of which duty has been imposed under section 53, the amount determined by the formula C–D
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where C
is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on April 1 of the inflationary adjusted year, and
D
is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on March 31 of the inflationary adjusted year.
(2) Subsection (1) is deemed to have come into force on February 28, 2018. 50 (1) Subsection 58.5(1) of the Act is amended by
striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (a.1) in the case of the tax imposed under subsection 58.2(1.1), April 30, 2018; or (b) in the case of the tax imposed under subsection 58.2(2) in respect of an inflationary adjusted year, May 31 of the inflationary adjusted year. (2) Subsection (1) is deemed to have come into
force on February 28, 2018. 51 (1) Subsection 58.6(1) of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (a.1) in the case of the tax imposed under subsection 58.2(1.1), April 30, 2018; or (b) in the case of the tax imposed under subsection 58.2(2) in respect of an inflationary adjusted year, May 31 of the inflationary adjusted year. (2) Subsection (1) is deemed to have come into force on February 28, 2018. 52 (1) Subparagraphs 216(2)(a)(i) to (iv) of the Act are replaced by the following: (i) $0.24 multiplied by the number of cigarettes to
which the offence relates, (ii) $0.24 multiplied by the number of tobacco
sticks to which the offence relates, (iii) $0.30 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and (iv) $0.47 multiplied by the number of cigars to which the offence relates, and
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(2) Subparagraphs 216(3)(a)(i) to (iv) of the Act are replaced by the following: (i) $0.36 multiplied by the number of cigarettes to
which the offence relates, (ii) $0.36 multiplied by the number of tobacco
sticks to which the offence relates, (iii) $0.45 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and (iv) $0.93 multiplied by the number of cigars to
which the offence relates, and 53 Paragraphs 240(a) to (c) of the Act are replaced by the following: (a) $0.43 per cigarette that was removed in contravention of that subsection, (b) $0.43 per tobacco stick that was removed in contravention of that subsection, and (c) $537.48 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection. 54 (1) Paragraph 1(a) of Schedule 1 to the Act is replaced by the following: (a) $0.59634; or (2) Subsection (1) is deemed to have come into
force on February 28, 2018. 55 (1) Paragraph 2(a) of Schedule 1 to the Act is
replaced by the following: (a) $0.11927; or (2) Subsection (1) is deemed to have come into force on February 28, 2018. 56 (1) Paragraph 3(a) of Schedule 1 to the Act is
replaced by the following: (a) $7.45425; or (2) Subsection (1) is deemed to have come into force on February 28, 2018. 57 (1) Paragraph 4(a) of Schedule 1 to the Act is
replaced by the following: (a) $25.95832; or
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(2) Subsection (1) is deemed to have come into force on February 28, 2018. 58 (1) Subparagraph (a)(i) of Schedule 2 to the
Act is replaced by the following: (i) $0.09331, or (2) Paragraph (b) of Schedule 2 to the Act is replaced by the following: (b) the amount obtained by multiplying the sale price, in the case of cigars manufactured in Canada, or the duty-paid value, in the case of imported cigars, by 88%. (3) Subsections (1) and (2) are deemed to have
come into force on February 28, 2018. 2014, c. 20
Economic Action Plan 2014 Act, No. 1 59 Subsection 76(5) of the Economic Action Plan
2014 Act, No. 1 is replaced by the following: (5) Subsections (2) and (4) come into force on April 1, 2019. 60 Subsection 78(3) of the Act is replaced by the
following: (3) Subsection (2) comes into force on April 1,
2019. 61 Subsection 79(4) of the Act is replaced by the following: (4) Subsection (2) comes into force on April 1,
2019. 62 Subsection 80(4) of the Act is replaced by the
following: (4) Subsection (2) comes into force on April 1, 2019. 63 Subsection 81(4) of the Act is replaced by the
following: (4) Subsection (2) comes into force on April 1,
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2014, c. 39
Economic Action Plan 2014 Act, No. 2 64 Subsection 100(4) of the Economic Action Plan 2014 Act, No. 2 is replaced by the following:
(4) Subsection (2) is deemed to have come into force on February 28, 2018. 65 Subsection 101(2) of the Act is replaced by the following: (2) Subsection (1) is deemed to have come into force on February 28, 2018. 2017, c. 20
Budget Implementation Act, 2017, No. 1 66 (1) Subsection 45(3) of the Budget Implementation Act, 2017, No. 1 is repealed. (2) Subsection 45(5) of the Act is repealed.
Application 67 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 to the Excise Act, 2001, as enacted by sections 54 to 57, and subparagraph (a)(i) and paragraph (b) of Schedule 2 to the Excise Act, 2001, as enacted by section 58, had been assented to on February 28, 2018.
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PART 3
Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts Coordination with the Cannabis Act 68 (1) If Bill C-45, introduced in the 1st session of
the 42nd Parliament and entitled the Cannabis Act (referred to in this section and section 118 as the “other Act”), receives royal assent, then for the purposes of this section and sections 117 and 118, commencement day means the day on which subsection 204(1) of the other Act comes into force. (2) If the other Act receives royal assent, then
sections 69 to 78, subsection 79(1), section 84, subsection 85(2), sections 87, 89 to 106 and 108 to 113 and subsection 115(1) come into force on the first day on which both this Act and the other Act have received royal assent. (3) Despite subsection (2), if the other Act receives royal assent, then sections 158.02, 158.09 to 158.12, 158.15 and 158.16 of the Excise Act, 2001, as enacted by section 73, come into force on commencement day. (4) If the other Act receives royal assent, then subsection 79(2), sections 80 to 83, subsections 85(1) and (3), sections 86, 88, 107 and 114, subsection 115(2) and section 116 come into force on commencement day. 2002, c. 22
Excise Act, 2001 69 (1) The definitions container, excise stamp, non-duty-paid, stamped and take for use in section 2 of the Excise Act, 2001 are replaced by the following:
container, in respect of a tobacco product or a cannabis product, means a wrapper, package, carton, box, crate, bottle, vial or other container that contains the tobacco product or cannabis product. (contenant)
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excise stamp means a tobacco excise stamp or a cannabis excise stamp. (timbre d’accise) non-duty-paid, in respect of packaged alcohol or a cannabis product, means that duty (other than special duty in the case of alcohol) has not been paid on the alcohol or cannabis product. (non acquitté) stamped means (a) in respect of a tobacco product, that a tobacco excise stamp, and all prescribed information in a prescribed format in respect of the tobacco product, are stamped, impressed, printed or marked on, indented into or affixed to the tobacco product or its container in the prescribed manner to indicate that duty, other than special duty, has been paid on the tobacco product; and (b) in respect of a cannabis product, that a cannabis excise stamp, and all prescribed information in a prescribed format in respect of the cannabis product, are stamped, impressed, printed or marked on, indented into or affixed to the cannabis product or its container in the prescribed manner to indicate that duty has been paid on the cannabis product. (estampillé)
take for use means (a) in respect of alcohol, to consume, analyze or destroy alcohol or to use alcohol for any purpose that results in a product other than alcohol; and (b) in respect of a cannabis product, to consume, analyze or destroy the cannabis product. (utilisation pour soi) (2) Paragraph (a) of the definition packaged in
section 2 of the Act is replaced by the following: (a) in respect of raw leaf tobacco, a tobacco product or
a cannabis product, packaged in a prescribed package; or (3) The definition produce in section 2 of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in respect of a cannabis product, has the same meaning as in subsection 2(1) of the Cannabis Act but also includes packaging the cannabis product. (production)
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(4) Section 2 of the Act is amended by adding the following in alphabetical order:
additional cannabis duty means a duty imposed under section 158.2 or 158.22. (droit additionnel sur le cannabis) cannabis has the same meaning as in subsection 2(1) of the Cannabis Act. (cannabis) cannabis duty means a duty imposed under section 158.19 or 158.21. (droit sur le cannabis) cannabis excise stamp means a stamp that is issued by the Minister under subsection 158.03(1) and that has not been cancelled under section 158.07. (timbre d’accise de cannabis) cannabis licensee means a person that holds a cannabis licence issued under section 14. (titulaire de licence de cannabis) cannabis plant has the same meaning as in subsection 2(1) of the Cannabis Act. (plante de cannabis) cannabis product means (a) a product that is cannabis but that is not industrial
hemp produced or imported in accordance with the Cannabis Act or the Industrial Hemp Regulations, (b) a product that is an industrial hemp by-product, (c) anything that is made with or contains a product
described in paragraph (a) or (b), or (d) a prescribed substance, material or thing,
but does not include a prescribed substance, material or thing. (produit du cannabis) dutiable amount, in respect of a cannabis product, means (a) if paragraph (b) does not apply, the amount determined by the formula A × [100%/(100% + B + C)]
where A
is the total of the following amounts that the purchaser is liable to pay to the vendor by reason of, or in respect of, the sale of the cannabis product: (i) the consideration, as determined for the purposes of Part IX of the Excise Tax Act, for the cannabis product,
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(ii) any additional consideration, as determined for the purposes of that Part, for the container in which the cannabis product is contained, and (iii) any amount of consideration, as determined for the purposes of that Part, that is in addition to the amounts referred to in subparagraphs (i) and (ii), whether payable at the same or any other time, including, but not limited to, any amount charged for or to make provision for advertising, financing, commissions or any other matter, B
is the percentage set out in section 2 of Schedule 7, and
C
is (i) if additional cannabis duty in respect of a
specified province is imposed on the cannabis product, the prescribed percentage in respect of the specified province, or (ii) in any other case, 0%; and (b) in prescribed circumstances, the amount determined in prescribed manner. (somme passible de droits)
flowering material means the whole or any part (other than viable seeds) of an inflorescence of a cannabis plant at any stage of development, including the infructescence stage of development. (matière florifère) industrial hemp means cannabis that is industrial hemp for the purposes of the Cannabis Act or the Industrial Hemp Regulations. (chanvre industriel) industrial hemp by-product means flowering material (other than viable achenes) or non-flowering material that has been removed or separated from an industrial hemp plant and that has not (a) been disposed of by retting or by otherwise rendering it into a condition such that it cannot be used for any purpose not permitted under the Controlled Drugs and Substances Act; or (b) been disposed of in a similar manner under the Cannabis Act. (sous-produit de chanvre industriel)
industrial hemp grower means a person that holds a licence or permit under the Controlled Drugs and Substances Act or the Cannabis Act authorizing the person to produce industrial hemp plants. (producteur de chanvre industriel)
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industrial hemp plant means a cannabis plant, including a seedling, that is industrial hemp. (plante de chanvre industriel) low-THC cannabis product means a cannabis product (a) consisting entirely of cannabis of a class referred to in any of items 1 to 3 of Schedule 4 to the Cannabis Act; and (b) any part of which does not have a maximum yield of more than 0.3% THC w/w, taking into account the potential to convert delta-9-tetrahydrocannabinolic acid into THC, as determined in accordance with the Cannabis Act. (produit du cannabis à faible teneur en THC)
non-flowering material means any part of a cannabis plant other than flowering material, viable seeds and a part of the plant referred to in Schedule 2 to the Cannabis Act. (matière non florifère) prescription cannabis drug means a cannabis product that is a drug that has been assigned a drug identification number under the Food and Drug Regulations, other than (a) a drug or mixture of drugs that may, under the
Food and Drugs Act or the Controlled Drugs and Substances Act, be sold to a consumer, as defined in subsection 123(1) of the Excise Tax Act, without a prescription, as defined in section 1 of Part I of Schedule VI to the Excise Tax Act; or (b) a prescribed cannabis product or a cannabis product of a prescribed class. (drogue de cannabis sur ordonnance)
specified province means a prescribed province. (province déterminée) THC means Δ9-tetrahydrocannabinol ((6aR, 10aR)-6a, 7,8,10a-tetrahydro-6,6,9-trimethyl-3-pentyl-6H-dibenzo [b,d] pyran-1-ol). (THC) tobacco excise stamp means a stamp that is issued by the Minister under subsection 25.1(1) and that has not been cancelled under section 25.5. (timbre d’accise de tabac) vegetative cannabis plant means a cannabis plant, including a seedling, that has not yet produced reproductive structures, including flowers, fruits or seeds. (plante de cannabis à l’état végétatif)
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viable seed means a viable seed of a cannabis plant that is not an industrial hemp plant. (graine viable)
70 (1) Subsection 5(1) of the Act is replaced by
the following: Constructive possession 5 (1) For the purposes of section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04, subsections 158.05(1) and 158.11(1) and (2), sections 230 and 231 and subsection 238.1(1), if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them. (2) The portion of subsection 5(2) of the Act before paragraph (a) is replaced by the following:
Definition of possession (2) In this section and in section 25.2, subsections
25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04 and subsections 158.05(1), 158.11(1) and (2) and 238.1(1), possession means not only having in one’s own personal possession but also knowingly 71 Section 14 of the Act is amended by adding the following after subsection (1):
Cannabis licence (1.1) Subject to the regulations, on application, the Minister may issue to a person a cannabis licence for the purposes of this Act. Cannabis licence — effect (1.2) A cannabis licence issued to a person shall not have
effect before a licence or permit issued to the person under subsection 62(1) of the Cannabis Act comes into effect. 72 (1) Subsection 23(2.1) of the Act is amended by
striking out “or” at the end of paragraph (a) and by adding the following after that paragraph: (a.1) in the case of a cannabis licence, a licence or permit issued to the person under subsection 62(1) of the Cannabis Act is amended, suspended or revoked; or
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(2) Paragraph 23(3)(b) of the Act is replaced by the following: (b) shall, in the case of a spirits licence, a tobacco licence or a cannabis licence, require security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations; and 73 The Act is amended by adding the following
after section 158:
PART 4.1
Cannabis Exclusions Non-application 158.01 This Part does not apply to (a) cannabis products that are produced in Canada by an individual for the personal use of the individual and in accordance with the Cannabis Act, but only to the extent that those cannabis products are used in activities that are not prohibited for those cannabis products under that Act; (b) cannabis products that are produced in Canada by an individual for the medical purposes of the individual and in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, as applicable, but only to the extent that those cannabis products are used by the individual in activities that are not prohibited for those cannabis products under whichever of those Acts is applicable; or (c) cannabis products that are produced in Canada by a designated person — being an individual who is authorized under the Controlled Drugs and Substances Act or the Cannabis Act to produce cannabis for the medical purposes of another individual — for the medical purposes of the other individual and in accordance with whichever of those Acts is applicable, but only to the extent that those cannabis products are used by the designated person or the other individual in activities that are not prohibited for those cannabis products under whichever of those Acts is applicable.
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Cannabis Production and Stamping Production without licence prohibited 158.02 (1) No person shall, other than in accordance with a cannabis licence issued to the person, produce cannabis products.
Deemed producer (2) A person that, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the production of a cannabis product is deemed to be producing the cannabis product and the other person is deemed not to be producing the cannabis product.
Exception (3) Subsection (1) does not apply in respect of (a) the production of industrial hemp by-products by
an industrial hemp grower; and (b) a prescribed person that produces prescribed cannabis products, or cannabis products of a prescribed class, in prescribed circumstances or for a prescribed purpose.
Issuance of cannabis excise stamps 158.03 (1) On application in the prescribed form and manner, the Minister may issue, to a cannabis licensee, stamps the purpose of which is to indicate that cannabis duty and, if applicable, additional cannabis duty have been paid on a cannabis product.
Quantity of cannabis excise stamps (2) The Minister may limit the quantity of cannabis excise stamps that may be issued to a person under subsection (1). Security (3) No person shall be issued a cannabis excise stamp
unless the person has provided any security required by regulation in a form satisfactory to the Minister. Supply of cannabis excise stamps (4) The Minister may authorize a producer of cannabis
excise stamps to supply, on the direction of the Minister, cannabis excise stamps to a person to which those stamps are issued under subsection (1).
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Design and construction (5) The design and construction of cannabis excise stamps shall be subject to the approval of the Minister.
Counterfeit cannabis excise stamps 158.04 No person shall produce, possess, sell or otherwise supply, or offer to supply, without lawful justification or excuse the proof of which lies on the person, anything that is intended to resemble or pass for a cannabis excise stamp. Unlawful possession of cannabis excise stamps 158.05 (1) No person shall possess a cannabis excise
stamp that has not been affixed to a packaged cannabis product in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty has been paid on the cannabis product. Exceptions — possession (2) Subsection (1) does not apply to the possession of a
cannabis excise stamp by (a) the person that lawfully produced the cannabis excise stamp; (b) the person to which the cannabis excise stamp is issued; or (c) a prescribed person.
Unlawful supply of cannabis excise stamps 158.06 No person shall dispose of, sell or otherwise supply, or offer to supply, a cannabis excise stamp otherwise than in accordance with this Act.
Cancellation of cannabis excise stamps 158.07 The Minister may (a) cancel a cannabis excise stamp that has been issued; and (b) direct that it be returned or destroyed in a manner
specified by the Minister. Unlawful packaging or stamping 158.08 No person shall package or stamp a cannabis
product unless the person is a cannabis licensee or a prescribed person. Unlawful removal 158.09 (1) Except as permitted under section 158.15, no person shall remove a cannabis product from the premises of a cannabis licensee unless it is packaged and
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(a) if the cannabis product is intended for the dutypaid market, (i) it is stamped to indicate that cannabis duty has been paid, and (ii) if additional cannabis duty in respect of a specified province is imposed on the cannabis product, it is stamped to indicate that the additional cannabis duty has been paid; or (b) if the cannabis product is not intended for the duty-paid market, all prescribed information is printed on or affixed to its container in a prescribed manner.
Exception (2) Subsection (1) does not apply to a cannabis licensee
that removes from their premises a cannabis product (a) if the cannabis product is being removed (i) for delivery to another cannabis licensee, (ii) for export as permitted under the Cannabis Act, (iii) for delivery to a person for sterilization in accordance with subparagraph 158.11(3)(a)(ii), or (iv) for delivery to a person for analysis or destruction in accordance with subparagraph 158.3(a)(v); (b) if the cannabis product is (i) a low-THC cannabis product, (ii) a prescription cannabis drug, or (iii) a prescribed cannabis product or a cannabis product of a prescribed class; or (c) in prescribed circumstances or for a prescribed purpose.
Removal by Minister (3) Subsection (1) does not apply to the removal of a
cannabis product for analysis or destruction (a) by the Minister; or
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(b) by the Minister, as defined in subsection 2(1) of
the Cannabis Act. Prohibition — cannabis for sale 158.1 No person shall purchase or receive for sale (a) a cannabis product from a producer that the person knows, or ought to know, is not (i) a cannabis licensee, or (ii) in the case of an industrial hemp by-product, an industrial hemp grower; (b) a cannabis product that is required under this Act
to be packaged and stamped unless it is packaged and stamped in accordance with this Act; or (c) a cannabis product that the person knows, or ought to know, is fraudulently stamped.
Selling, etc., unstamped cannabis 158.11 (1) No person, other than a cannabis licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a cannabis product unless (a) it is packaged; and (b) it is stamped to indicate that cannabis duty has
been paid.
Selling, etc., unstamped cannabis — specified province (2) No person, other than a cannabis licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a cannabis product in a specified province unless it is stamped to indicate that additional cannabis duty in respect of the specified province has been paid.
Exception — possession of cannabis (3) Subsections (1) and (2) do not apply to the possession of a cannabis product (a) by a person that (i) is a prescribed person that is transporting the cannabis product under prescribed circumstances and conditions, (ii) is a prescribed person that is sterilizing the
cannabis product under prescribed circumstances and conditions,
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(iii) is an individual if the cannabis product was imported for their medical purposes in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, as applicable, or (iv) possesses the cannabis product for analysis or
destruction in accordance with subparagraph 158.3(a)(v); (b) if the cannabis product is (i) a low-THC cannabis product, (ii) a prescription cannabis drug, or (iii) a prescribed cannabis product or a cannabis product of a prescribed class; or (c) in prescribed circumstances or for a prescribed purpose.
Exception — disposal, sale, etc. (4) Subsections (1) and (2) do not apply to the disposal,
sale, offering for sale or purchase of a cannabis product (a) if the cannabis product is (i) a low-THC cannabis product, (ii) a prescription cannabis drug, or (iii) a prescribed cannabis product or a cannabis product of a prescribed class; or (b) in prescribed circumstances or for a prescribed purpose.
Exception — industrial hemp (5) Subsections (1) and (2) do not apply to (a) the possession of an industrial hemp by-product by the industrial hemp grower that produced it, if the industrial hemp by-product (i) is on the industrial hemp grower’s property, or (ii) is being transported by the industrial hemp grower for delivery to or return from a cannabis licensee; and (b) the disposal, sale or offering for sale of an industrial hemp by-product to a cannabis licensee by the industrial hemp grower that produced it.
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Exception — specified province (6) Subsection (2) does not apply to (a) the possession of a cannabis product in prescribed
circumstances or for a prescribed purpose; or (b) the disposal, sale, offering for sale or purchase of a
cannabis product in prescribed circumstances or for a prescribed purpose.
Sale or distribution by licensee 158.12 (1) No cannabis licensee shall distribute a cannabis product or sell or offer for sale a cannabis product to a person unless (a) it is packaged; (b) it is stamped to indicate that cannabis duty has
been paid; and (c) if additional cannabis duty in respect of a specified
province is imposed on the cannabis product, it is stamped to indicate that the additional cannabis duty has been paid. Exception (2) Subsection (1) does not apply to the distribution, sale
or offering for sale of a cannabis product (a) to a cannabis licensee; (b) if the cannabis product is exported by the cannabis licensee in accordance with the Cannabis Act; (c) if the cannabis product is (i) a low-THC cannabis product, (ii) a prescription cannabis drug, or (iii) a prescribed cannabis product or a cannabis
product of a prescribed class; or (d) in prescribed circumstances or for a prescribed purpose.
Packaging and stamping of cannabis 158.13 A cannabis licensee that produces a cannabis product shall not enter the cannabis product into the duty-paid market unless
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(a) the cannabis product has been packaged by the licensee; (b) the package has printed on it prescribed information; (c) the cannabis product is stamped by the licensee to
indicate that cannabis duty has been paid; and (d) if the cannabis product is to be entered in the duty-paid market of a specified province, the cannabis product is stamped by the licensee to indicate that additional cannabis duty in respect of the specified province has been paid.
Notice — absence of stamping 158.14 (1) The absence on a cannabis product of
stamping that indicates that cannabis duty has been paid is notice to all persons that cannabis duty has not been paid on the cannabis product. Notice — absence of stamping (2) The absence on a cannabis product of stamping that
indicates that additional cannabis duty in respect of a specified province has been paid is notice to all persons that additional cannabis duty in respect of the specified province has not been paid on the cannabis product. Cannabis — waste removal 158.15 (1) No person shall remove a cannabis product
that is waste from the premises of a cannabis licensee other than the cannabis licensee or a person authorized by the Minister. Removal requirements (2) If a cannabis product that is waste is removed from
the premises of a cannabis licensee, it shall be dealt with in the manner authorized by the Minister.
Re-working or destruction of cannabis 158.16 A cannabis licensee may re-work or destroy a
cannabis product in the manner authorized by the Minister.
Responsibility for Cannabis Responsibility 158.17 Subject to section 158.18, a person is responsible for a cannabis product at any time if
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(a) the person is (i) the cannabis licensee that owns the cannabis product at that time, or (ii) if the cannabis product is not owned at that
time by a cannabis licensee, the cannabis licensee that last owned it; or (b) the person is a prescribed person or a person that
meets prescribed conditions.
Person not responsible 158.18 A person that is responsible for a cannabis product ceases to be responsible for it (a) if it is packaged and stamped and the duty on it is paid; (b) if it is consumed or used in the production of a cannabis product that is (i) a low-THC cannabis product, (ii) a prescription cannabis drug, or (iii) a prescribed cannabis product or a cannabis product of a prescribed class; (c) if it is taken for use and the duty on it is paid; (d) if it is taken for use in accordance with any of subparagraphs 158.3(a)(i) to (v); (e) if it is exported in accordance with the Cannabis Act; (f) if it is lost in prescribed circumstances and the person fulfils any prescribed conditions; or (g) in prescribed circumstances or if prescribed conditions are met.
Imposition and Payment of Duty on Cannabis Imposition — flat-rate duty 158.19 (1) Duty is imposed on cannabis products produced in Canada at the time they are packaged in the amount determined under section 1 of Schedule 7.
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Imposition — ad valorem duty (2) Duty is imposed on packaged cannabis products produced in Canada at the time of their delivery to a purchaser in the amount determined under section 2 of Schedule 7. Duty payable (3) The greater of the duty imposed under subsection (1)
and the duty imposed under subsection (2) is payable by the cannabis licensee that packaged the cannabis products at the time of their delivery to a purchaser and the cannabis products are relieved of the lesser of those duties.
Equal duties (4) If the amount of duty imposed under subsection (1) is equal to the amount of duty imposed under subsection (2), the duty imposed under subsection (1) is payable by the cannabis licensee that packaged the cannabis products at the time of their delivery to a purchaser and the cannabis products are relieved of the duty imposed under subsection (2).
Imposition — additional cannabis duty 158.2 (1) In addition to the duty imposed under section 158.19, a duty in respect of a specified province is imposed on cannabis products produced in Canada in prescribed circumstances in the amount determined in a prescribed manner.
Duty payable (2) The duty imposed under subsection (1) is payable by
the cannabis licensee that packaged the cannabis products at the time of their delivery to a purchaser.
Duty on imported cannabis 158.21 (1) Duty is imposed on imported cannabis products in the amount that is equal to the greater of (a) the amount determined in respect of the cannabis products under section 1 of Schedule 7, and (b) the amount determined in respect of the cannabis
products under section 3 of Schedule 7.
Duty payable (2) The duty imposed under subsection (1) is payable by
the importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or that would be liable to pay that
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duty on the cannabis products if they were subject to that duty.
Additional cannabis duty on imported cannabis 158.22 (1) In addition to the duty imposed under section 158.21, a duty in respect of a specified province is imposed on imported cannabis products in prescribed circumstances in the amount determined in a prescribed manner. Duty payable (2) The duty imposed under subsection (1) is payable by
the importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or that would be liable to pay that duty on the cannabis products if they were subject to that duty.
Application of Customs Act 158.23 The duties imposed under sections 158.21 and
158.22 on imported cannabis products shall be paid and collected under the Customs Act, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duties were a duty levied under section 20 of the Customs Tariff, and, for those purposes, the Customs Act applies with any modifications that the circumstances require. Value for duty 158.24 For the purposes of section 3 of Schedule 7 and
of any regulations made for the purposes of section 158.22 in respect of imported cannabis products, (a) the value of a cannabis product is equal to the value of the cannabis product, as it would be determined under the Customs Act for the purpose of calculating duties imposed under the Customs Tariff on the cannabis product at a percentage rate, whether the cannabis product is in fact subject to duty under the Customs Tariff; or (b) despite paragraph (a), the value of a cannabis
product imported in prescribed circumstances shall be determined in prescribed manner. Duty on cannabis taken for use 158.25 (1) If a particular person is responsible for
cannabis products at a particular time when the cannabis products are taken for use, the following rules apply:
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(a) if the cannabis products are packaged, they are relieved of the duty imposed under subsection 158.19(1); and (b) duty is imposed on the cannabis products in the amount that is equal to the greater of (i) the amount determined in respect of the
cannabis products under section 1 of Schedule 7, and (ii) the amount determined in respect of the cannabis products under section 4 of Schedule 7.
Specified province — duty on cannabis taken for use (2) If a particular person is responsible for cannabis
products at a particular time when the cannabis products are taken for use, a duty in respect of a specified province is imposed on the cannabis products in prescribed circumstances in the amount determined in prescribed manner. This duty is in addition to the duty imposed under subsection (1). Duty payable (3) The duty imposed under subsection (1) or (2) is payable at the particular time, and by the particular person, referred to in that subsection.
Duty on unaccounted cannabis 158.26 (1) If a particular person that is responsible at a particular time for cannabis products cannot account for the cannabis products as being, at the particular time, in the possession of a cannabis licensee or in the possession of another person in accordance with subsection 158.11(3) or paragraph 158.11(5)(a), the following rules apply: (a) if the cannabis products are packaged, they are relieved of the duty imposed under subsection 158.19(1); and (b) duty is imposed on the cannabis products in the amount that is equal to the greater of (i) the amount determined in respect of the
cannabis products under section 1 of Schedule 7, and (ii) the amount determined in respect of the
cannabis products under section 4 of Schedule 7. Specified province — duty on unaccounted cannabis (2) If a particular person that is responsible at a particular time for cannabis products cannot account for the
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cannabis products as being, at the particular time, in the possession of a cannabis licensee or in the possession of another person in accordance with subsection 158.11(3) or paragraph 158.11(5)(a), a duty in respect of a specified province is imposed on the cannabis products in prescribed circumstances in the amount determined in prescribed manner. This duty is in addition to the duty imposed under subsection (1). Duty payable (3) The duty imposed under subsection (1) or (2) is
payable at the particular time, and by the particular person, referred to in that subsection. Exception (4) Subsection (1) does not apply in circumstances in which the particular person referred to in that subsection is convicted of an offence under section 218.1.
Definition of commencement day 158.27 (1) For the purposes of this section, commencement day has the same meaning as in section 152 of the Cannabis Act. Duty on cannabis — production before commencement day (2) Duty is imposed on cannabis products that are produced in Canada and delivered to a purchaser before commencement day for sale or distribution on or after that day in the amount that is equal to the greater of (a) the amount determined in respect of the cannabis product under section 1 of Schedule 7, and (b) the amount determined in respect of the cannabis product under section 2 of Schedule 7.
Additional cannabis duty — production before commencement day (3) In addition to the duty imposed under subsection (2),
a duty in respect of a specified province is imposed on cannabis products that are produced in Canada and delivered to a purchaser before commencement day for sale or distribution on or after that day in prescribed circumstances in the amount determined in a prescribed manner. Duty payable (4) The duty imposed under subsection (2) or (3) is payable on commencement day by the cannabis licensee that packaged the cannabis product.
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Exception (5) Subsection (2) does not apply to a prescribed cannabis product, or a cannabis product of a prescribed class, that is delivered to a prescribed person in prescribed circumstances or for a prescribed purpose.
Duty relieved — cannabis imported by licensee 158.28 The duties imposed under sections 158.21 and
158.22 are relieved on (a) a cannabis product that is not packaged and that is
imported by a cannabis licensee; or (b) a prescribed cannabis product, or a cannabis product of a prescribed class, that is imported by a prescribed person in prescribed circumstances or for a prescribed purpose.
Duty relieved — prescribed circumstances 158.29 The duties imposed under any of sections 158.19 to 158.22 and 158.27 are relieved on a prescribed cannabis product, or a cannabis product of a prescribed class, in prescribed circumstances or if prescribed conditions are met.
Duty not payable 158.3 Duty is not payable on (a) a cannabis product that (i) is taken for analysis or destroyed by the Minister, (ii) is taken for analysis or destroyed by the Minister, as defined in subsection 2(1) of the Cannabis Act, (iii) is taken for analysis by a cannabis licensee in a
manner approved by the Minister, (iv) is destroyed by a cannabis licensee in a manner approved by the Minister, (v) is delivered by a cannabis licensee to another person for analysis or destruction by that person in a manner approved by the Minister, (vi) is a low-THC cannabis product, (vii) is a prescription cannabis drug, or (viii) is a prescribed cannabis product or a cannabis product of a prescribed class;
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(b) a non-duty-paid cannabis product that is removed
from the premises of a cannabis licensee for export in accordance with the Cannabis Act; or (c) a prescribed cannabis product, or a cannabis product of a prescribed class, that is delivered by a cannabis licensee to a prescribed person in prescribed circumstances or for a prescribed purpose.
Quantity of cannabis 158.31 For the purposes of determining an amount of duty in respect of a cannabis product under section 1 of Schedule 7, the following rules apply: (a) the quantity of flowering material and non-flowering material included in the cannabis product or used in the production of the cannabis product is to be determined in a prescribed manner in prescribed circumstances; and (b) if paragraph (a) does not apply in respect of the
cannabis product, (i) the quantity of flowering material and non-flowering material included in the cannabis product or used in the production of the cannabis product is to be determined at the time the flowering material and non-flowering material are so included or used and in a manner satisfactory to the Minister, and (ii) if the quantity of flowering material included in the cannabis product or used in the production of the cannabis product is determined in accordance with subparagraph (i), the particular quantity of that flowering material that is industrial hemp byproduct is deemed to be non-flowering material if that particular quantity is determined in a manner satisfactory to the Minister.
Delivery to purchaser 158.32 For the purposes of sections 158.19, 158.2 and 158.27 and for greater certainty, delivery to a purchaser includes (a) delivering cannabis products, or making them
available, to a person other than the purchaser on behalf of or under the direction of the purchaser; (b) delivering cannabis products, or making them available, to a person that obtains them otherwise than by means of a purchase; and
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(c) delivering cannabis products or making them
available in prescribed circumstances.
Time of delivery 158.33 For the purposes of sections 158.19, 158.2 and 158.27, a cannabis product is deemed to be delivered to a purchaser by a cannabis licensee at the earliest of (a) the time at which the cannabis licensee delivers
the cannabis product or makes it available to the purchaser, (b) the time at which the cannabis licensee causes
physical possession of the cannabis product to be transferred to the purchaser, and (c) the time at which the cannabis licensee causes
physical possession of the cannabis product to be transferred to a carrier — being a person that provides a service of transporting goods including, for greater certainty, a service of delivering mail — for delivery to the purchaser.
Dutiable amount 158.34 For the purpose of section 2 of Schedule 7, the dutiable amount of a cannabis product is deemed to be equal to the fair market value of the cannabis product (a) if the cannabis product is delivered or made available to a person that obtains it otherwise than by means of a purchase; or (b) in prescribed circumstances. 74 (1) The portion of subsection 159(1) of the Act
before paragraph (a) is replaced by the following: Determination of fiscal months 159 (1) The fiscal months of a person other than a cannabis licensee shall be determined in accordance with the following rules: (2) Section 159 of the Act is amended by adding the following after subsection (1):
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Fiscal months — cannabis licensee (1.01) For the purposes of this Act, the fiscal months of a cannabis licensee are calendar months. 75 Section 180 of the Act is replaced by the following: No refund — exportation 180 Subject to this Act, the duty paid on any tobacco product, cannabis product or alcohol entered into the duty-paid market shall not be refunded on the exportation of the tobacco product, cannabis product or alcohol.
76 The Act is amended by adding the following after section 187:
Refund of duty — destroyed cannabis 187.1 The Minister may refund to a cannabis licensee
the duty paid on a cannabis product that is re-worked or destroyed by the cannabis licensee in accordance with section 158.16 if the cannabis licensee applies for the refund within two years after the cannabis product is reworked or destroyed. 77 (1) Paragraph 206(1)(d) of the Act is replaced
by the following: (d) every person that transports a tobacco product or
cannabis product that is not stamped or non-dutypaid packaged alcohol. (2) Section 206 of the Act is amended by adding the following after subsection (2):
Keeping records — cannabis licensee (2.01) Every cannabis licensee shall keep records that will enable the determination of the amount of cannabis product produced, received, used, packaged, re-worked, sold or disposed of by the licensee. 78 Paragraph 211(6)(e) of the Act is amended by striking out “or” at the end of subparagraph (viii), by adding “or” at the end of subparagraph (ix) and by adding the following after subparagraph (ix): (x) to an official solely for the administration or enforcement of the Cannabis Act;
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79 (1) The portion of section 214 of the Act before paragraph (a) is replaced by the following:
Unlawful production, sale, etc. 214 Every person that contravenes any of sections 25,
25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60, 62, 158.04 to 158.06 and 158.08 is guilty of an offence and liable (2) The portion of section 214 of the Act before
paragraph (a), as enacted by subsection (1), is replaced by the following: Unlawful production, sale, etc. 214 Every person that contravenes any of sections 25, 25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60, 62, 158.02, 158.04 to 158.06, 158.08 and 158.1 is guilty of an offence and liable 80 The Act is amended by adding the following after section 218:
Punishment — sections 158.11 and 158.12 218.1 (1) Every person that contravenes section 158.11 or 158.12 is guilty of an offence and liable (a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or (b) on summary conviction, to a fine of not less than
the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.
Minimum amount (2) The amount determined under this subsection for an
offence under subsection (1) is the greater of (a) the amount determined by the formula (A + B + C) × 200%
where A
is the amount determined under section 1 of Schedule 7, as that section read at the time the offence was committed, in respect of the cannabis products to which the offence relates,
B
is
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(i) if the offence occurred in a specified province, 300% of the amount determined for A, and (ii) in any other case, 0, and C
is (i) if the offence occurred in a prescribed specified province, 200% of the amount determined for A, and (ii) in any other case, 0, and (b) $1,000 in the case of an indictable offence
and $500 in the case of an offence punishable on summary conviction.
Maximum amount (3) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the amount determined by the formula (A + B + C) × 300%
where A
is the amount determined under section 1 of Schedule 7, as that section read at the time the offence was committed, in respect of the cannabis products to which the offence relates,
B
is (i) if the offence occurred in a specified province, 300% of the amount determined for A, and (ii) in any other case, 0, and
C
is (i) if the offence occurred in a prescribed specified province, 200% of the amount determined for A, and (ii) in any other case, 0, and
(b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.
81 Paragraph 230(1)(a) of the Act is replaced by
the following: (a) the commission of an offence under section 214 or
subsection 216(1), 218(1), 218.1(1) or 231(1); or
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82 Paragraph 231(1)(a) of the Act is replaced by
the following: (a) the commission of an offence under section 214 or
subsection 216(1), 218(1) or 218.1(1); or 83 Subsection 232(1) of the Act is replaced by the following:
Part XII.2 of Criminal Code applicable 232 (1) Sections 462.3 and 462.32 to 462.5 of the Criminal Code apply, with any modifications that the circumstances require, in respect of proceedings for an offence under section 214, subsection 216(1), 218(1) or 218.1(1) or section 230 or 231. 84 The Act is amended by adding the following after section 233:
Contravention of section 158.13 233.1 Every cannabis licensee that contravenes section
158.13 is liable to a penalty equal to the amount determined by the formula (A + B + C) × 200%
where A
is the greater of (a) the amount determined under section 1 of Schedule 7, as that section read at the time the contravention occurred, in respect of the cannabis products to which the contravention relates, and (b) the amount obtained by multiplying the fair market value, at the time the contravention occurred, of the cannabis products to which the contravention relates by the percentage set out in section 4 of Schedule 7, as that section read at that time;
B
is (a) if the offence occurred in a specified province, 300% of the amount determined for A, and (b) in any other case, 0; and
C
is (a) if the offence occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and (b) in any other case, 0.
85 (1) Subsection 234(1) of the Act is replaced by
the following:
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Contravention of section 38, 40, 49, 61, 62.1, 99, 149, 151 or 158.15 234 (1) Every person that contravenes section 38, 40, 49,
61, 62.1, 99, 149, 151 or 158.15 is liable to a penalty of not more than $25,000. (2) Section 234 of the Act is amended by adding
the following after subsection (2): Failure to comply (3) Every person that fails to return or destroy stamps as
directed by the Minister under paragraph 158.07(b) is liable to a penalty of not more than $25,000. (3) Subsection 234(3) of the Act, as enacted by subsection (2), is replaced by the following:
Failure to comply (3) Every person that fails to return or destroy stamps as directed by the Minister under paragraph 158.07(b), or that fails to re-work or destroy a cannabis product in the manner authorized by the Minister under section 158.16, is liable to a penalty of not more than $25,000. 86 The Act is amended by adding the following after section 234:
Contravention of section 158.02, 158.1, 158.11 or 158.12 234.1 Every person that contravenes section 158.02, that
receives for sale cannabis products in contravention of section 158.1 or that sells or offers to sell cannabis products in contravention of section 158.11 or 158.12 is liable to a penalty equal to the amount determined by the formula (A + B + C) × 200%
where A
is the greater of (a) the amount determined under section 1 of Schedule 7, as that section read at the time the contravention occurred, in respect of the cannabis products to which the contravention relates, and (b) the amount obtained by multiplying the fair market value, at the time the contravention occurred, of the cannabis products to which the contravention relates by the percentage set out in section 4 of Schedule 7, as that section read at that time;
B
is
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(a) if the offence occurred in a specified province,
300% of the amount determined for A, and (b) in any other case, 0; and C
is (a) if the offence occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and (b) in any other case, 0.
87 (1) Paragraph 238.1(1)(a) of the Act is replaced by the following: (a) the person can demonstrate that the stamps were
affixed to tobacco products, cannabis products or their containers in the manner prescribed for the purposes of the definition stamped in section 2 and that duty, other than special duty, has been paid on the tobacco products or cannabis products; or (2) Subsection 238.1(2) of the Act is replaced by the following:
Amount of the penalty (2) The amount of the penalty for each excise stamp that
cannot be accounted for is equal to (a) in the case of a tobacco excise stamp, the duty that
would be imposed on a tobacco product for which the stamp was issued under subsection 25.1(1); or (b) in the case of a cannabis excise stamp, five times the total of the following amounts: (i) the dollar amount set out in paragraph 1(a) of Schedule 7, (ii) if the stamp is in respect of a specified province,
three times the dollar amount set out in paragraph 1(a) of Schedule 7, and (iii) if the stamp is in respect of a prescribed specified province, $5.00. 88 (1) The portion of section 239 of the Act before paragraph (a) is replaced by the following:
Other diversions 239 Unless section 237 applies, every person is liable to
a penalty equal to 200% of the duty that was imposed on packaged alcohol, a tobacco product or a cannabis product if
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(2) Paragraph 239(a) of the French version of the Act is replaced by the following: a) elle a acquis l’alcool emballé ou le produit et les droits n’étaient pas exigibles en raison du but dans lequel elle les a acquis ou de leur destination; 89 Section 264 of the Act is replaced by the following: Certain things not to be returned 264 Despite any other provision of this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco, excise stamp, tobacco product or cannabis product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error. 90 Subsection 266(2) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) a seized cannabis product only to a cannabis licensee. 91 (1) Subsection 304(1) of the Act is amended by adding the following after paragraph (c): (c.1) respecting the types of security that are acceptable for the purposes of subsection 158.03(3), and the manner by which the amount of the security is to be determined; (2) Paragraph 304(1)(f) of the Act is replaced by the following: (f) respecting the information to be provided on tobacco products, packaged alcohol and cannabis products and on containers of tobacco products, packaged alcohol and cannabis products; (3) Paragraph 304(1)(n) of the Act is replaced by
the following: (n) respecting the sale under section 266 of alcohol,
tobacco products, raw leaf tobacco, specially denatured alcohol, restricted formulations or cannabis products seized under section 260;
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92 The Act is amended by adding the following after section 304:
Definition of coordinated cannabis duty system 304.1 (1) In this section, coordinated cannabis duty
system means the system providing for the payment, collection and remittance of duty imposed under any of sections 158.2 and 158.22 and subsections 158.25(2) and 158.26(2) and any provisions relating to duty imposed under those provisions or to refunds in respect of any such duty. Coordinated cannabis duty system regulations — transition (2) The Governor in Council may make regulations, in relation to the joining of a province to the coordinated cannabis duty system, (a) prescribing transitional measures, including (i) a tax on the inventory of cannabis products held
by a cannabis licensee or any other person, and (ii) a duty or tax on cannabis products that are delivered prior to the province joining that system; and (b) generally to effect the implementation of that system in relation to the province.
Coordinated cannabis duty system regulations — rate variation (3) The Governor in Council may make regulations (a) prescribing rules in respect of whether, how and
when a change in the rate of duty for a specified province applies (in this section any such change in the rate of duty is referred to as a “rate variation”), including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when duty is imposed or payable and when duty is required to be reported and accounted for; (b) if a manner of determining an amount of duty is to
be prescribed in relation to the coordinated cannabis duty system, (i) specifying the circumstances or conditions under which a change in the manner applies, and (ii) prescribing transitional measures in respect of a change in the manner, including
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(A) a tax on the inventory of cannabis products
held by a cannabis licensee or any other person, and (B) a duty or tax on cannabis products that are
delivered prior to the change; and (c) prescribing amounts and rates to be used to determine any refund that relates to, or is affected by, the coordinated cannabis duty system, excluding amounts that would otherwise be included in determining any such refund, and specifying circumstances under which any such refund shall not be paid or made.
Coordinated cannabis duty system regulations — general (4) For the purpose of facilitating the implementation,
application, administration and enforcement of the coordinated cannabis duty system or a rate variation or the joining of a province to the coordinated cannabis duty system, the Governor in Council may make regulations (a) prescribing rules in respect of whether, how and
when that system applies and rules in respect of other aspects relating to the application of that system in relation to a specified province, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when duty is imposed or payable and when duty is required to be reported and accounted for; (b) prescribing rules related to the movement of
cannabis products between provinces, including a duty, tax or refund in respect of such movement; (c) providing for refunds relating to the application of that system in relation to a specified province; (d) adapting any provision of this Act or of the regulations made under this Act to the coordinated cannabis duty system or modifying any provision of this Act or those regulations to adapt it to the coordinated cannabis duty system; (e) defining, for the purposes of this Act or the regulations made under this Act, or any provision of this Act or those regulations, in its application to the
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coordinated cannabis duty system, words or expressions used in this Act or those regulations including words or expressions defined in a provision of this Act or those regulations; (f) providing that a provision of this Act or of the regulations made under this Act, or a part of such a provision, does not apply to the coordinated cannabis duty system; (g) prescribing compliance measures, penalties and anti-avoidance rules; and
including
(h) generally in respect of the application of that system in relation to a province.
Conflict (5) If a regulation made under this Act in respect of the
coordinated cannabis duty system states that it applies despite any provision of this Act, in the event of a conflict between the regulation and this Act, the regulation prevails to the extent of the conflict.
Definition of cannabis duty system 304.2 (1) In this section, cannabis duty system means
the system providing for the payment, collection and remittance of duty imposed under Part 4.1 and any provisions relating to duty imposed under that Part or to refunds in respect of any such duty. Transitional cannabis duty system regulations (2) For the purpose of facilitating the implementation,
application, administration or enforcement of the cannabis duty system, the Governor in Council may make regulations adapting any provision of this Act or of the regulations made under this Act to take into account the making of regulations under the Cannabis Act or amendments to those regulations.
Retroactive effect (3) Despite subsection 304(2), regulations made under
subsection (2) may, if they so provide, be retroactive and have effect with respect to any period before they are made. 93 Schedule 7 to the Act is replaced by the Schedule 7 set out in Schedule 1 to this Act.
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94 The Act is amended by replacing “excise
stamp” with “tobacco excise stamp”, with any grammatical changes that the circumstances require, in the following provisions: (a) subsections 25.1(2) to (5); (b) sections 25.2 to 25.4; and (c) paragraph 25.5(a). R.S., c. E-15
Excise Tax Act 95 The definition excisable goods in subsection 123(1) of the Excise Tax Act is replaced by the following:
excisable goods means beer or malt liquor (within the meaning assigned by section 4 of the Excise Act) and spirits, wine, tobacco products and cannabis products (within the meaning assigned by section 2 of the Excise Act, 2001); (produit soumis à l’accise) 96 The portion of section 4 of Part VI of Schedule V to the Act before paragraph (a) is replaced by the following: 4 A supply of tangible personal property (other than excisable goods) made by way of sale by a public sector body where 97 Section 1 of Part III of Schedule VI to the Act is amended by adding the following after paragraph (a): (b) cannabis products, as defined in section 2 of the
Excise Act, 2001; 98 (1) Section 2 of Part IV of Schedule VI to the French version of the Act is replaced by the following: 2 La fourniture de graines et de semences (autres que les graines viables qui constituent du cannabis au sens du paragraphe 2(1) de la Loi sur le cannabis) à leur état naturel, traitées pour l’ensemencement ou irradiées pour l’entreposage, de foin, de produits d’ensilage ou d’autres produits de fourrage, fournis en quantités plus importantes que celles qui sont habituellement vendues ou offertes pour vente aux consommateurs, et servant habituellement d’aliments pour la consommation humaine ou animale ou à la production de tels aliments, à l’exclusion des graines, des semences et des mélanges de celles-ci emballés, préparés ou vendus pour servir de nourriture aux oiseaux sauvages ou aux animaux domestiques.
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(2) Paragraph 2(a) of Part IV of Schedule VI to
the English version of the Act is replaced by the following: (a) grains or seeds (other than viable seeds that are
cannabis as defined in subsection 2(1) of the Cannabis Act) in their natural state, treated for seeding purposes or irradiated for storage purposes, 99 Paragraphs 3.1(b) and (c) of Part IV of Schedule VI to the Act are replaced by the following: (b) in the case of viable grain or seeds, they are included in the definition industrial hemp in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act; and (c) the supply is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable.
100 Paragraphs 12(b) and (c) of Schedule VII to the Act are replaced by the following: (b) in the case of viable grain or seeds, they are included in the definition industrial hemp in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act; and (c) the importation is in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable.
101 Section 6 of Part I of Schedule X to the Act is
replaced by the following: 6 Property (other than advertising matter or excisable goods) that is a casual donation sent by a person in a non-participating province to a person in a participating province, or brought into a particular participating province by a person who is not resident in the participating provinces as a gift to a person in that participating province, where the fair market value of the property does not exceed $60, under such regulations as the Minister of Public Safety and Emergency Preparedness may make for purposes of heading No. 98.16 of Schedule I to the Customs Tariff.
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Amendments to Various Regulations SI/85-181
Postal Imports Remission Order 102 (1) Paragraph (a) of the definition goods in section 2 of the Postal Imports Remission Order is replaced by the following:
(a) alcoholic beverages, cannabis products, cigars, cigarettes and manufactured tobacco; (2) Section 2 of the Order is amended by adding
the following in alphabetical order: cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis) SI/85-182; SI/92-128, s. 2(F)
Courier Imports Remission Order 103 (1) Paragraph (a) of the definition goods in
section 2 of the Courier Imports Remission Order is replaced by the following: (a) alcoholic beverages, cannabis products, cigars,
cigarettes and manufactured tobacco; (2) Section 2 of the Order is amended by adding the following in alphabetical order:
cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis) SOR/91-37
Public Service Body Rebate (GST/HST) Regulations 104 Paragraph 4(1)(e) of the Public Service Body
Rebate (GST/HST) Regulations is replaced by the following: (e) excisable goods that are acquired by the particular
person for the purpose of making a supply of the excisable goods for consideration that is not included as part of the consideration for a meal supplied together with the excisable goods, except where tax is payable
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in respect of the supply by the particular person of the excisable goods; SOR/2003-115
Regulations Respecting Excise Licences and Registrations 105 (1) The portion of subsection 5(1) of the Regulations Respecting Excise Licences and Registrations before paragraph (a) is replaced by the following: 5 (1) For the purposes of paragraph 23(3)(b) of the Act, the amount of security to be provided by an applicant for a spirits licence, a tobacco licence or a cannabis licence is an amount of not less than $5,000 and (2) Paragraph 5(1)(b) of the Regulations is replaced by the following: (b) in the case of a tobacco licence or a cannabis licence, be sufficient to ensure payment of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million. SOR/2003-203
Regulations Respecting the Possession of Tobacco Products That Are Not Stamped 106 The title of the Regulations Respecting the
Possession of Tobacco Products That Are Not Stamped is replaced by the following: Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped 107 The Regulations are amended by adding the
following after section 1: 1.1 For the purposes of subparagraph 158.11(3)(a)(i) of
the Excise Act, 2001, a person may possess a cannabis product that is not stamped if the person has in their possession documentation that provides evidence that the person is transporting the cannabis product on behalf of a cannabis licensee or, in the case of an industrial hemp by-product, an industrial hemp grower. 1.2 For the purposes of subparagraph 158.11(3)(a)(ii) of
the Excise Act, 2001, a person may possess a cannabis product that is not stamped if the person has in their possession documentation that provides evidence that
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(a) the person is sterilizing the cannabis product on behalf of a cannabis licensee; (b) the cannabis licensee owns the cannabis product
throughout the period during which the person is in possession of it; and (c) the cannabis product is to be returned to the premises of the cannabis licensee as soon as possible after the sterilization of the cannabis product. SOR/2003-288
Stamping and Marking of Tobacco Products Regulations 108 The title of the Stamping and Marking of
Tobacco Products Regulations is replaced by the following: Stamping and Marking of Tobacco and Cannabis Products Regulations 109 Section 2 of the Regulations is amended by
striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) a cannabis product is packaged in a prescribed
package when it is packaged in the smallest package — including any outer wrapper, package, box or other container — in which it is sold to the consumer. 110 Subsection 4(2) of the Regulations is replaced by the following: (2) For the purposes of paragraph 25.3(2)(d) of the Act, a prescribed person is a person who transports a tobacco excise stamp on behalf of a person described in paragraph 25.3(2)(a) or (b) of the Act. (3) For the purposes of paragraph 158.05(2)(c) of the Act,
a prescribed person is a person who transports a cannabis excise stamp on behalf of a person described in paragraph 158.05(2)(a) or (b) of the Act. 111 Subparagraphs 4.1(1)(a)(i) and (ii) of the Regulations are replaced by the following: (i) the unaffixed tobacco excise stamps in the applicant’s possession at the time of application, and (ii) the tobacco excise stamps to be issued in respect of the application; and
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112 The portion of section 4.2 of the Regulations
before paragraph (a) is replaced by the following: 4.2 For the purposes of the definition stamped in section 2 of the Act and subsections 25.3(1) and 158.05(1) of the Act, the prescribed manner of affixing an excise stamp to a package is by affixing the stamp SOR/2011-177
Tobacco Products Labelling Regulations (Cigarettes and Little Cigars) 113 The Tobacco Products Labelling Regulations (Cigarettes and Little Cigars) are amended by replacing “excise stamp” with “tobacco excise stamp” in the following provisions: (a) paragraph 7(a); and (b) section 11.
Consequential Amendments R.S., c. C-46
Criminal Code 114 (1) Subparagraph (g)(i) of the definition offence in section 183 of the Criminal Code is replaced by the following: (i) section 214 (unlawful production, sale, etc., of tobacco, alcohol or cannabis), (2) Paragraph (g) of the definition offence in section 183 of the Act is amended by adding the following after subparagraph (iii): (iii.1) section 218.1 (unlawful possession, sale, etc., of unstamped cannabis), R.S., c. 1 (2nd Supp.)
Customs Act 115 (1) The definition excise stamp in subsection 2(1) of the Customs Act is replaced by the following:
excise stamp has the same meaning as in section 2 of the Excise Act, 2001; (timbre d’accise) (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
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cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis) 116 Subsection 109.2(2) of the Act is replaced by
the following: Contravention relating to tobacco, cannabis and designated goods (2) Every person that (a) removes tobacco products, cannabis products or designated goods or causes tobacco products, cannabis products or designated goods to be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop in contravention of this Act or the Customs Tariff or the regulations made under those Acts, or (b) sells or uses tobacco products or designated goods
designated as ships’ stores in contravention of this Act or the Customs Tariff or the regulations made under those Acts, is liable to a penalty equal to double the total of the duties that would be payable on like tobacco products, cannabis products or designated goods released in like condition at the rates of duties applicable to like tobacco products, cannabis products or designated goods at the time the penalty is assessed, or to such lesser amount as the Minister may direct.
Application 117 (1) In applying sections 14 and 23 of the Excise Act, 2001 in respect of a cannabis licence that is issued to a person before commencement day, the following rules apply beginning on the day on which the cannabis licence is issued until commencement day: (a) subsection 14(1.2) of that Act, as enacted by
section 71, is to be read as follows: (1.2) A cannabis licence issued to a person shall not have effect before a licence or permit issued to the person under subsection 62(1) of the Cannabis Act or a licence issued to the person under section 35 of the Access to Cannabis for Medical Purposes Regulations comes into effect. (b) paragraph 23(2.1)(a.1) of that Act, as enacted by subsection 72(1), is to be read as follows: (a.1) in the case of a cannabis licence, a licence or permit issued to the person under subsection 62(1) of the
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Cannabis Act or a licence issued to the person under section 35 of the Access to Cannabis for Medical Purposes Regulations is amended, suspended or revoked; or (2) Section 158.13 of the Excise Act, 2001, as enacted by section 73, and section 84 only apply to cannabis products that are entered into the dutypaid market on or after commencement day, including cannabis products that are delivered at any time to a purchaser for sale or distribution on or after commencement day. (3) Sections 158.19 and 158.2 of the Excise Act, 2001,
as enacted by section 73, only apply to packaged cannabis products that are delivered to a purchaser on or after commencement day. (4) Sections 158.21 and 158.22 of the Excise Act, 2001, as enacted by section 73, only apply to cannabis products that are imported into Canada or released (as defined in the Customs Act) on or after commencement day. (5) Section 158.25 of the Excise Act, 2001, as enacted by section 73, only applies to cannabis products that are taken for use on or after commencement day. (6) Section 158.26 of the Excise Act, 2001, as enacted by section 73, only applies to cannabis products that, on or after commencement day, cannot be accounted for as being in the possession of a cannabis licensee or in the possession of a person in accordance with subsection 158.11(3) or paragraph 158.11(5)(a) of that Act, as enacted by section 73.
Transitional Provision 118 (1) In this section, transitional period means the period beginning on the first day on which both this Act and the other Act have received royal assent and ending at the end of the day preceding commencement day. (2) If, at any time during the transitional period, provisions of the Excise Act, 2001, as enacted or amended by this Part, rely on or incorporate provisions or concepts found in provisions of the other Act (other than subsection 204(1) of the other Act) that are not in force at that time, those provisions of the other Act are deemed, despite
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subsection 226(1) of the other Act, to be in force at that time but only for the purposes of applying the Excise Act, 2001.
R.S., c. F-8; 1995, c. 17, s. 45(1)
Amendment to the Federal-Provincial Fiscal Arrangements Act
119 (1) The definition accord de coordination de la
taxation du cannabis in subsection 2(1) of the French version of the Federal-Provincial Fiscal Arrangements Act is replaced by the following: accord de coordination de la taxation du cannabis Accord ou arrangement conclu par le ministre pour le compte du gouvernement du Canada en vertu de la partie III.2, y compris les modifications à l’accord ou à l’arrangement effectuées en vertu de cette partie. (coordinated cannabis taxation agreement) (2) Subsection (1) is deemed to have come into force on December 14, 2017.
PART 4
Canadian Forces Members and Veterans R.S., c. P-6
Pension Act 120 Subsection 35(1.2) of the Pension Act is replaced by the following:
Veterans Well-being Act (1.2) Any disability assessments under the Veterans Well-being Act, in respect of a disability award or pain and suffering compensation, shall be taken into account for the purpose of determining whether the extent of disability exceeds 100%. 121 (1) The portion of subsection 72(1) of the Act
before subparagraph (a)(i) is replaced by the following:
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Amount of allowance 72 (1) In addition to any other allowance, pension or
compensation awarded under this Act, a member of the forces shall be awarded an exceptional incapacity allowance at a rate determined by the Minister in accordance with the minimum and maximum rates set out in Schedule III if (a) the member of the forces is in receipt of (2) The portion of subparagraph 72(1)(a)(ii) of
the Act before clause (A) is replaced by the following: (ii) a pension in a lesser amount than the amount
set out in Class 1 of Schedule I as well as compensation paid under this Act or a disability award or pain and suffering compensation paid under the Veterans Well-being Act, if the aggregate of the following percentages is equal to or greater than 98%: (3) Subparagraph 72(1)(a)(ii) of the Act is amended by striking out “and” at the end of clause (B) and by adding the following after clause (C): (D) the extent of the disability in respect of which the pain and suffering compensation is paid; (4) Paragraph 72(1)(b) of the Act is replaced by the following: (b) the member of the forces is suffering an exceptional incapacity that is a consequence of or caused in whole or in part by the disability for which the member is receiving a pension or a disability award or pain and suffering compensation under that Act; (c) the member of the forces is not in receipt of additional pain and suffering compensation under that Act; and (d) the Minister determines that the member of the forces is not entitled to additional pain and suffering compensation under that Act. (5) Subsections 72(1.1) and (2) of the Act are replaced by the following:
Deeming (1.1) The Minister’s determination under paragraph
(1)(d) of whether a member of the forces is entitled to additional pain and suffering compensation is deemed to be a determination made under section 56.6 of the Veterans Well-being Act. If the Minister determines that the
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member is entitled to additional pain and suffering compensation, the member’s application for an exceptional incapacity allowance is deemed to be an application for additional pain and suffering compensation made under that section. For greater certainty (1.2) For greater certainty, a member of the forces who is not released from the Canadian Forces is not entitled to additional pain and suffering compensation for the purposes of paragraph (1)(d).
Determination of exceptional incapacity (2) Without restricting the generality of paragraph
(1)(b), in determining whether the incapacity suffered by a member of the forces is exceptional, account shall be taken of the extent to which the disability for which the member is receiving a pension or a disability award or pain and suffering compensation under the Veterans Well-being Act has left the member in a helpless condition or in continuing pain and discomfort, has resulted in loss of enjoyment of life or has shortened the member’s life expectancy. 122 The Act is amended by adding the following after section 80:
Waiver of requirement for application 80.1 (1) The Minister may waive the requirement for an application for an award if he or she believes, based on information that has been collected or obtained by him or her in the exercise of the Minister’s powers or the performance of the Minister’s duties and functions, that a person may be eligible for the award if they were to apply for it.
Notice of intent (2) If the Minister intends to waive the requirement for an application in respect of a person, the Minister shall notify the person, orally or in writing, of that intention.
Accepting waiver (3) The person may accept to have the requirement for an application waived by notifying the Minister, orally or in writing, of their decision to accept the waiver and, in that case, the person shall, in any period specified by the Minister, provide him or her with any information or document that he or she requests.
Date of waiver (4) The requirement for an application is waived on the day on which the Minister receives the person’s notice of their decision to accept the waiver of the requirement.
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Minister may require application (5) The Minister may, at any time after he or she notifies the person of his or her intention to waive the requirement for an application and for any reason that he or she considers reasonable in the circumstances, including if the person does not provide the Minister with the information that he or she requested in the period that he or she specifies, require that the person make an application and, in that case, the Minister shall notify the person in writing of that requirement.
Waiver cancelled (6) A waiver is cancelled on the day on which the Minister notifies the person that they are required to make an application. Effect of waiver 80.2 (1) If the requirement for an application for an
award is waived by the Minister, the application is deemed to have been made on the day on which the requirement is waived. Effect of cancelling waiver (2) Despite subsection (1), if the waiver is cancelled after
the day on which the Minister receives the person’s notice of their decision to accept the waiver, no application is deemed to have been made. 2005, c. 21; 2017, c. 20, s. 270
Veterans Well-being Act 123 (1) The definitions compensation and rehabilitation services in subsection 2(1) of the Veterans Well-being Act are replaced by the following:
compensation means any of the following benefits under this Act, namely, an education and training benefit, an education and training completion bonus, an income replacement benefit, a Canadian Forces income support benefit, a critical injury benefit, a disability award, pain and suffering compensation, additional pain and suffering compensation, a death benefit, a clothing allowance, a detention benefit or a caregiver recognition benefit. (indemnisation) rehabilitation services means all services related to the medical rehabilitation, psycho-social rehabilitation or vocational rehabilitation of a person. (services de réadaptation) (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
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disability award means a disability award paid under section 45, 47 or 48 of this Act as it read immediately before April 1, 2019. (indemnité d’invalidité) 124 Paragraph 3(3)(c) of the Act is replaced by the following: (c) the veteran is not receiving rehabilitation services under Part 2. 125 Section 5.7 of the Act is replaced by the following: No payment — other services or benefit 5.7 The Minister is not permitted to pay an education
and training benefit to a veteran if they are being provided with rehabilitation services under Part 2, or are entitled to a Canadian Forces income support benefit under that Part. 126 (1) The portion of subsection 8(2) of the Act before paragraph (a) is replaced by the following:
Factors Minister may consider (2) For the purposes of subsections (1) and 18(1), in deciding whether a veteran has a physical or a mental health problem that is creating a barrier to re-establishment in civilian life, and whether that health problem resulted primarily from service in the Canadian Forces, the Minister may consider any factors that the Minister considers relevant, including (2) Subsection 8(3) of the Act is replaced by the
following: Presumption (3) For the purposes of subsections (1) and 18(1), a veteran’s physical or mental health problem is deemed to have resulted primarily from service in the Canadian Forces if, as a result of the health problem, the veteran suffers from a disability for which a disability award has been granted, pain and suffering compensation has been granted under section 45 or a pension has been granted under the Pension Act. 127 Subsection 9(1) of the Act is replaced by the following:
Eligibility — medical release 9 (1) The Minister may, on application, provide services
related to medical rehabilitation or psycho-social rehabilitation to a veteran who has been released on medical grounds in accordance with chapter 15 of the Queen’s Regulations and Orders for the Canadian Forces if the
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physical or mental health problem for which the veteran was released did not result primarily from service in the Canadian Forces. 128 Section 9 of the Act is repealed. 129 (1) Subsection 10(1) of the Act is replaced by the following:
Assessment of needs 10 (1) The Minister shall, (a) on approving an application made under section 8, assess the veteran’s medical rehabilitation, psycho-social rehabilitation and vocational rehabilitation needs; and (b) on approving an application made under section 9,
assess the veteran’s medical rehabilitation and psycho-social rehabilitation needs. (2) Subsection 10(1) of the Act is replaced by the
following: Assessment of needs 10 (1) The Minister shall, on approving an application
made under section 8, assess the veteran’s medical rehabilitation, psycho-social rehabilitation and vocational rehabilitation needs. (3) Paragraphs 10(3)(a) and (b) of the Act are replaced by the following: (a) in the case of a veteran for whom an application made under section 8 was approved, a physical or a mental health problem resulting primarily from service in the Canadian Forces that is creating a barrier to re-establishment in civilian life; or (b) in the case of a veteran for whom an application
made under section 9 was approved, the physical or mental health problem for which the veteran was released. (4) Subsection 10(3) of the Act is replaced by the following:
Limitation (3) The only physical or mental health problem that may be addressed in the rehabilitation plan is a physical or a mental health problem resulting primarily from service in the Canadian Forces that is creating a barrier to re-establishment in civilian life. (5) Subsections 10(4) and (5) of the Act are replaced by the following:
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Considerations (4) In developing a rehabilitation plan, the Minister shall have regard to any prescribed principles and factors and be guided by current research in the field of rehabilitation. 130 Paragraph 11(1)(a) of the Act is replaced by
the following: (a) has approved an application for rehabilitation services made by the veteran under section 8; and 131 Section 18 of the Act and the heading before it are replaced by the following:
Income Replacement Benefit Veterans Eligibility 18 (1) The Minister may, on application, pay, in accordance with section 19 or 19.1, an income replacement benefit to a veteran who makes an application under section 8 and who has a physical or a mental health problem resulting primarily from service in the Canadian Forces that is creating a barrier to re-establishment in civilian life.
Veteran’s participation (2) Subject to subsection (9), a veteran who is informed by the Minister of their entitlement to an income replacement benefit is required (a) to participate in the assessment of their needs under subsection 10(1); and (b) if the Minister determines, as a result of that assessment, that a rehabilitation plan should be developed for the veteran, to participate in the development and implementation of the plan.
When benefit payable (3) Subject to subsection (4), the income replacement
benefit begins to be payable on the later of (a) the first day of the month in which the Minister determines that the veteran has provided all the prescribed information, and (b) the day that is one year before the first day of the month in which the Minister determines that the veteran is entitled to the benefit.
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Release from Canadian Forces (4) If the determination referred to in paragraph (3)(a) is
made before the day on which the veteran is released from the Canadian Forces, then the day referred to in that paragraph is the first day of the month in which the veteran is released or, if the veteran is released on the last day of the month, the first day of the month after the month in which the veteran is released. Determination — diminished earning capacity (5) If a rehabilitation plan is developed under section 10 for the physical or mental health problem referred to in subsection (1) for a veteran who is entitled to the income replacement benefit, then the Minister shall, in accordance with the regulations, determine whether the veteran has a diminished earning capacity that is due to that health problem, before the earlier of (a) the day on which the veteran completes the rehabilitation plan, and (b) the day on which the veteran attains the age of 65
years. Duration of benefit (6) Subject to subsections (7) and 20(2) and section 21,
the income replacement benefit ceases to be payable on the earlier of (a) the first day of the month after the month in which the Minister determines, as a result of an assessment of the veteran’s needs under subsection 10(1), that a rehabilitation plan should not be developed for the veteran, (b) the first day of the month after the month in which the veteran completes the rehabilitation plan referred to in subsection (5) or the rehabilitation plan is cancelled, (c) the first day of the month after the month in which
the veteran attains the age of 65 years, and (d) the first day of the month after the month in which
the veteran dies. Continuation (7) If the Minister determines under subsection (5) that
the veteran has a diminished earning capacity that is due to the physical or mental health problem referred to in subsection (1), the income replacement benefit continues to be payable to the veteran even if the rehabilitation plan has been completed or cancelled or the veteran has attained the age of 65 years, but the benefit ceases to be payable on the earlier of
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(a) the first day of the month after the month in which
the Minister determines that the veteran no longer has a diminished earning capacity that is due to that health problem, and (b) the first day of the month after the month in which
the veteran dies. Deeming (8) If the Minister makes the determination referred to
in subsection (5) after the day on which the veteran attains the age of 65 years because the Minister was of the opinion that the reasons for delaying the determination were reasonable in the circumstances, that determination is deemed, for the purposes of subsection (7), to have been made before that day. Non-application of subsection (2) (9) Subsection (2) does not apply to a veteran if the Minister determines under subsection (5) that the veteran has a diminished earning capacity that is due to the physical or mental health problem. Non-application — paragraph (7)(a) (10) Paragraph (7)(a) does not apply to a veteran who has attained the age of 65 years. 132 (1) The portion of subsection 19(1) of the Act
before the formula is replaced by the following:
Amount of benefit — veteran under age 65 19 (1) Subject to the regulations, the monthly amount of the income replacement benefit that is payable under section 18 to a veteran who is under the age of 65 years — or to a veteran who has attained the age of 65 years, for the month in which the veteran attained that age — shall be determined by the formula (2) Paragraphs 19(2)(a) to (d) of the Act are replaced by the following: (a) respecting, for the purposes of subsection (1), the determination of the imputed income in respect of a class of veterans, including the periodic adjustment — including in accordance with a career progression factor — of the monthly military salary used in that determination; (b) providing for a minimum amount of imputed income in respect of a class of veterans and for the periodic adjustment of that minimum amount; and
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(c) respecting the determination, for the purpose of
the description of B in subsection (1), of an amount payable to a class of veterans for a month. (3) Section 19 of the Act is amended by adding the
following after subsection (2): Career progression factor (3) If regulations made under paragraph (2)(a) provide
for the periodic adjustment of a veteran’s monthly military salary in accordance with a career progression factor, that periodic adjustment may only be applied if the Minister determines under subsection 18(5) that the veteran has a diminished earning capacity, and it shall not be applied after the earlier of (a) the last day of the prescribed number of years of service of the veteran in the Canadian Forces, and (b) the day before the day on which the veteran attains the age of 60 years.
133 Sections 20 to 22 of the Act are replaced by the following:
Amount of benefit — veteran 65 years or older 19.1 (1) Subject to the regulations and section 19, the monthly amount of the income replacement benefit that is payable under section 18 to a veteran who has attained the age of 65 years shall be determined by the formula A–B
where A
is 70% of the income replacement benefit that the veteran would have been entitled to for the month in which they attain the age of 65 years had any amounts that were payable to the veteran from prescribed sources referred to in subsection 19(1) not been taken into account; and
B
is an amount that is payable to the veteran for a month from prescribed sources.
Regulations (2) The Governor in Council may make regulations (a) providing for the periodic adjustment of the
amount determined for A in subsection (1); and
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(b) respecting the determination, for the purpose of
the description of B in subsection (1), of an amount payable to a class of veterans for a month. Examination or assessment 20 (1) The Minister may, for the purpose of determining
whether a veteran continues to be entitled to an income replacement benefit under section 18, require the veteran to undergo a medical examination or an assessment by a person specified by the Minister. Non-compliance (2) If a veteran who is required by the Minister to undergo a medical examination or an assessment fails without reasonable excuse to do so, the Minister may suspend the payment of the income replacement benefit. If the veteran continues to fail to undergo the medical examination or the assessment for a period of 30 days after the day on which payment of the benefit is suspended, the Minister may cancel the benefit. Suspension or cancellation 21 The Minister may, in the prescribed circumstances, suspend the payment of an income replacement benefit that is payable under section 18 or cancel the benefit.
Survivors and Orphans Eligibility — service-related death before age 65 22 (1) The Minister may, on application, pay, in accordance with section 23, an income replacement benefit to a member’s or a veteran’s survivor or orphan if the member or veteran dies before the day on which they attain the age of 65 years as the result of (a) a service-related injury or disease; or (b) a non-service-related injury or disease that was aggravated by service.
When benefit payable (2) The income replacement benefit begins to be payable on the later of (a) the first day of the month after the month in which the member or veteran dies, and (b) the day that is one year before the first day of the month in which the Minister determines that the survivor or orphan is entitled to the benefit.
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Duration of benefit (3) Subject to section 26.2, the income replacement benefit ceases to be payable, as the case may be, (a) to the survivor, on the first day of the month after
the month in which the survivor dies; and (b) to the orphan, on the earlier of (i) the first day of the month after the month in which the orphan is no longer an orphan, and (ii) the first day of the month after the month in which the orphan dies. 134 (1) Subsections 23(1) to (3) of the Act are replaced by the following: Amount of benefit 23 (1) Subject to the regulations, the monthly amount of
the income replacement benefit that is payable under section 22 in respect of a member or a veteran is (a) for the month in which the member or veteran, if alive, would have attained the age of 65 years and any month before that month, 90% of the member’s or veteran’s imputed income for a month; and (b) for any month after the month in which the member or veteran, if alive, would have attained the age of 65 years, 70% of the amount determined by the formula AxB
where A
is 70%; and
B
is 90% of the member’s or veteran’s imputed income for a month.
Division of benefit (2) If the income replacement benefit is payable to a survivor or an orphan, the following rules apply: (a) if there is a survivor but no orphans, the survivor is entitled to 100% of the income replacement benefit; (b) if there is a survivor and one or more orphans, (i) the survivor is entitled to 50% of the income replacement benefit, and (ii) the orphans are entitled, as a class, to 50% of
the income replacement benefit, divided equally among them;
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(c) if there are one or more orphans but no survivor,
each of those orphans is entitled to the amount obtained by dividing the income replacement benefit by the number of those orphans. Reduction — survivor (3) Subject to the regulations, the monthly amount of the
income replacement benefit that is payable to a survivor is to be reduced by an amount that is payable to the survivor for a month — in respect of the member or veteran — from prescribed sources. (2) Paragraphs 23(4)(a) to (d) of the Act are replaced by the following: (a) respecting, for the purposes of paragraphs (1)(a) and (b), the determination of the imputed income in respect of a class of members or veterans, including the periodic adjustment — including in accordance with a career progression factor — of the monthly military salary used in that determination; (b) providing for a minimum amount of imputed income in respect of a class of members or veterans and for the periodic adjustment of that minimum amount; (c) providing for the periodic adjustment of the amount of the income replacement benefit calculated in accordance with subsection (1); and (d) respecting the determination, for the purpose of subsection (3), of an amount payable to a class of survivors for a month. (3) Section 23 of the Act is amended by adding the
following after subsection (4): Career progression factor (5) If regulations made under paragraph (4)(a) provide
for the periodic adjustment of a member’s or a veteran’s monthly military salary in accordance with a career progression factor, that periodic adjustment shall not be applied after the earlier of (a) the last day of the prescribed number of years of service of the member or veteran in the Canadian Forces, and (b) the day before the day the member or veteran, if alive, would have attained the age of 60 years. 135 Sections 24 to 26 of the Act are replaced by the following:
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Eligibility — non-service-related death before age 65 24 (1) The Minister may, on application, pay, in accordance with section 25, an income replacement benefit to a veteran’s survivor or orphan if the veteran (a) dies before the day on which they attain the age of 65 years as the result of an injury or a disease other than (i) a service-related injury or disease, or (ii) a non-service-related injury or disease that was
aggravated by service; and (b) was entitled to the income replacement benefit at
the time of their death. Lump sum (2) The benefit is to be paid as a lump sum.
Amount of benefit 25 (1) The amount of the income replacement benefit
that is payable under section 24 in respect of a veteran is (a) 24 times the amount of the income replacement benefit that the veteran would have been entitled to for the month in which they died had any amounts that were payable to the veteran from prescribed sources referred to in subsection 19(1) not been taken into account; or (b) if the veteran was entitled to the income replacement benefit at the time of their death as a result of section 99, 24 times the amount of the income replacement benefit that the veteran would have been entitled to for the month in which they died had subsections 99(3) to (5) never applied to the veteran and had any amounts that were payable to the veteran from prescribed sources referred to in subsection 19(1) not been taken into account.
Division of benefit (2) If the income replacement benefit is payable to a survivor or an orphan, the following rules apply: (a) if there is a survivor but no orphans, the survivor
is entitled to 100% of the income replacement benefit; (b) if there is a survivor and one or more orphans, (i) the survivor is entitled to 50% of the income replacement benefit, and
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(ii) the orphans are entitled, as a class, to 50% of the income replacement benefit, divided equally among them; (c) if there are one or more orphans but no survivor, each of those orphans is entitled to the amount obtained by dividing the income replacement benefit by the number of those orphans.
Eligibility — veteran’s death at age 65 years or older 26 (1) The Minister may, on application, pay, in accordance with section 26.1, an income replacement benefit to a veteran’s survivor or orphan if the veteran dies on or after the day on which they attain the age of 65 years and the veteran was entitled to the income replacement benefit at the time of their death. When benefit payable (2) The income replacement benefit begins to be payable
on the later of (a) the first day of the month after the month in which
the veteran dies, and (b) the day that is one year before the first day of the month in which the Minister determines that the survivor or orphan is entitled to the benefit.
Duration of benefit (3) Subject to section 26.2, the income replacement benefit ceases to be payable, as the case may be, (a) to the survivor, on the first day of the month after
the month in which the survivor dies; and (b) to the orphan, on the earlier of (i) the first day of the month after the month in which the orphan is no longer an orphan, and (ii) the first day of the month after the month in which the orphan dies.
Amount of benefit 26.1 (1) Subject to the regulations, the monthly amount
of the income replacement benefit that is payable under section 26 in respect of a veteran is (a) 70% of the income replacement benefit that the
veteran would have been entitled to for the month in which they died — or, if the veteran died in the month in which they attained the age of 65 years, for the month after the month in which they died — had any amounts that were payable to the veteran from
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prescribed sources referred to in subsection 19.1(1) not been taken into account; or (b) if the veteran was entitled to the income replacement benefit at the time of their death as a result of section 99, 70% of the income replacement benefit that the veteran would have been entitled to for the month in which they died — or, if the veteran died in the month in which they attained the age of 65 years, for the month after the month in which they died — had subsections 99(3) to (5) never applied to the veteran and had any amounts that were payable to the veteran from prescribed sources referred to in subsection 19.1(1) not been taken into account.
Division of benefit (2) If the income replacement benefit is payable to a survivor or an orphan, the following rules apply: (a) if there is a survivor but no orphans, the survivor is entitled to 100% of the income replacement benefit; (b) if there is a survivor and one or more orphans, (i) the survivor is entitled to 50% of the income replacement benefit, and (ii) the orphans are entitled, as a class, to 50% of
the income replacement benefit, divided equally among them; (c) if there are one or more orphans but no survivor,
each of those orphans is entitled to the amount obtained by dividing the income replacement benefit by the number of those orphans.
Reduction — survivor (3) Subject to the regulations, the monthly amount of the
income replacement benefit that is payable to a survivor is to be reduced by an amount that is payable to the survivor for a month — in respect of the veteran — from prescribed sources. Regulations (4) The Governor in Council may make regulations (a) providing for the periodic adjustment of the income replacement benefit calculated in accordance with subsection (1); and (b) respecting the determination, for the purpose of
subsection (3), of an amount payable to a class of survivors for a month.
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Suspension or cancellation 26.2 The Minister may, in the prescribed circumstances,
suspend the payment of an income replacement benefit that is payable under section 22 or 26 or cancel the benefit. 136 The portion of section 27 of the Act before
paragraph (b) is replaced by the following: Eligibility — veterans 27 The Minister may, on application made within the prescribed time, pay a Canadian Forces income support benefit to a veteran who has been in receipt of an income replacement benefit under section 18 — or would, but for their level of income, have been in receipt of it — if (a) the veteran is no longer entitled to the income replacement benefit; 137 The heading before section 38 and sections 38
to 40.6 of the Act are repealed. 138 (1) Paragraphs 41(a) and (b) of the Act are
replaced by the following: (a) providing for the notification of the Minister, by
persons who are entitled to an income replacement benefit or a Canadian Forces income support benefit, of any changes in income or benefits, or in an amount payable for a month from a prescribed source for the purposes of subsection 19(1), 19.1(1), 23(3) or 26.1(3), requiring the provision of statements of estimated income, benefits or amounts payable and providing for the effect of those changes on the calculation of the amount of the compensation payable; (b) respecting what constitutes a diminished earning
capacity; (b.1) respecting the manner of determining whether a
veteran has a diminished earning capacity that is due to a physical or a mental health problem; (b.2) respecting what constitutes a year of service in
the Canadian Forces, for the purposes of subsections 19(3) and 23(5); (2) Section 41 of the Act is amended by striking out “and” at the end of paragraph (f), by adding “and” at the end of paragraph (e) and by repealing paragraph (g).
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139 The heading of Part 3 of the Act is replaced
by the following:
Critical Injury, Pain and Suffering, Death and Detention 140 Section 42 of the Act is replaced by the following: Non-application of this Part 42 This Part, other than sections 44.1, 44.2 and 56.6 to 56.8, does not apply in respect of an injury or a disease, or the aggravation of an injury or a disease, if the injury or disease, or the aggravation, is one for which a pension may be granted under the Pension Act. 141 The heading before section 45 of the Act is
replaced by the following:
Pain and Suffering Compensation 142 (1) The portion of subsection 45(1) of the Act before paragraph (a) is replaced by the following:
Eligibility 45 (1) The Minister may, on application, pay pain and
suffering compensation to a member or a veteran who establishes that they are suffering from a disability resulting from (2) Subsection 45(2) of the Act is replaced by the following:
Compensable fraction (2) Pain and suffering compensation may be paid under
paragraph (1)(b) only in respect of that fraction of a disability, measured in fifths, that represents the extent to which the injury or disease was aggravated by service. 143 Subsection 46(2) of the Act is replaced by the
following: Compensable fraction (2) If a disability results from an injury or a disease that is deemed to be a service-related injury or disease, pain and suffering compensation may be paid under subsection 45(1) only in respect of that fraction of the disability, measured in fifths, that represents the extent to which that injury or disease is a consequence of another injury or disease that is, or is deemed to be, a service-related injury or disease.
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144 Sections 47 to 56 of the Act are replaced by the following:
Loss of paired organ or limb 47 (1) The Minister may, on application, pay pain and
suffering compensation to a member or a veteran who has been paid a disability award or pain and suffering compensation or to whom pain and suffering compensation is payable on account of the loss of, or the permanent loss of the use of, one of their paired organs or limbs if the member or veteran suffers, either before or after that loss or loss of use, the loss of, the permanent loss of the use of or the impairment of the other paired organ or limb from any cause whatever.
Extent of disability (2) The member’s or veteran’s extent of disability in respect of that other paired organ or limb shall be considered to be 50% of the extent of disability at which the member or veteran would have been assessed if the loss of, the permanent loss of the use of or the impairment of that paired organ or limb had occurred in circumstances in which pain and suffering compensation would have been payable under section 45.
Increase in extent of disability 48 (1) If a member or a veteran who has been paid a disability award or pain and suffering compensation or to whom pain and suffering compensation is payable establishes that their extent of disability, for which a disability award or pain and suffering compensation was paid or is payable, has subsequently increased, the Minister may, on application, pay pain and suffering compensation to the member or veteran. Compensable fraction — aggravated by service (2) In the case of a non-service related injury or disease that was aggravated by service, pain and suffering compensation may be paid under subsection (1) only in respect of that fraction of the disability that has been determined in accordance with subsection 45(2).
Compensable fraction — consequential injury or disease (3) In the case of an injury or a disease that is a consequence of another injury or disease, pain and suffering compensation may be paid under subsection (1) only in respect of that fraction of the disability that has been determined in accordance with subsection 46(2).
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How extent of disability assessed 49 (1) The assessment of the extent of a disability shall be based on the instructions and a table of disabilities to be made by the Minister for the guidance of persons making those assessments.
Statutory Instruments Act (2) The instructions and table of disabilities are exempt
from the application of sections 3, 5 and 11 of the Statutory Instruments Act. Amount of pain and suffering compensation 50 (1) Subject to section 56.4, the monthly amount of
pain and suffering compensation that is payable under section 45, 47 or 48 to a member or a veteran shall be determined by the formula A–B
where A
is the amount set out in column 3 of Schedule 3 that corresponds to the extent of disability, as set out in column 2 of that Schedule, that is the total of the member’s or veteran’s extent of disability for which a disability award has been paid or for which pain and suffering compensation is payable or has been paid as a lump sum; and
B
is the amount set out in column 3 of Schedule 3 that corresponds to the extent of disability, as set out in column 2 of that Schedule, that is the total of the member’s or veteran’s extent of disability for which a disability award has been paid or for which pain and suffering compensation has been paid as a lump sum.
Fraction (2) For the purpose of determining the extent of disability in subsection (1), if a disability award or pain and suffering compensation was paid or may be paid only in respect of a fraction of a disability, then only that fraction of the disability shall be taken into account. When pain and suffering compensation payable 51 (1) Pain and suffering compensation begins to be
payable under section 45, 47 or 48 on the later of (a) the first day of the month in which the application
for pain and suffering compensation is made, and (b) the day that is three years before the first day of
the month in which the pain and suffering compensation is granted.
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Additional payment (2) Despite subsection (1), if the Minister or, in the case
of a review or an appeal under the Veterans Review and Appeal Board Act, the Board is of the opinion that, were it not for delays in securing service or other records or other administrative difficulties beyond the control of the member or veteran, pain and suffering compensation would have been granted earlier, the Minister or the Board, as the case may be, may grant an additional payment to the member or veteran in an amount not exceeding an amount equal to the pain and suffering compensation payable to the member or veteran for two years.
Additional payment deemed to be compensation (3) The additional payment is deemed to be compensation for the purposes of sections 88 to 90 and 92 and subsection 93(1). Duration of pain and suffering compensation 52 Subject to section 52.1, pain and suffering compensation ceases to be payable under section 45, 47 or 48 on the earlier of (a) the first day of the month after the month in which the member or veteran makes an election under section 53, and (b) the first day of the month after the month in which the member or veteran dies.
Suspension or cancellation 52.1 The Minister may, in the prescribed circumstances,
suspend the payment of pain and suffering compensation that is payable under section 45, 47 or 48 or cancel the pain and suffering compensation. Election — lump sum 53 (1) A member or a veteran to whom pain and suffering compensation is payable under section 45, 47 or 48 may elect, in the prescribed manner, to receive the pain and suffering compensation as a lump sum in lieu of monthly payments.
Amount of lump sum (2) The amount of the pain and suffering compensation
that is payable as a lump sum shall be determined by the formula A–B
where
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A
is the amount set out in column 4 of Schedule 3 that corresponds to the extent of disability, as set out in column 2 of that Schedule, that is the total of the member’s or veteran’s extent of disability for which pain and suffering compensation is payable; and
B
is the sum of the amounts obtained — in respect of each pain and suffering compensation that began to be payable to the member or veteran, other than pain and suffering compensation for which the member or veteran previously made an election under this section — by multiplying the amount determined in accordance with paragraph (a) by the number determined in accordance with paragraph (b): (a) the amount set out in column 3 of Schedule 3 that corresponds to the member’s or veteran’s extent of disability, as set out in column 2 of that Schedule, for which that pain and suffering compensation was paid; (b) the number of months for which the member
or veteran was paid that pain and suffering compensation. Election irrevocable (3) An election made under subsection (1) is irrevocable and applies in respect of the member’s or veteran’s total extent of disability for which pain and suffering compensation is payable when the election is made.
Death of member or veteran 54 If a member or a veteran to whom pain and suffering compensation is payable under section 45, 47 or 48 dies, the Minister may, on application, pay as a lump sum, in accordance with section 56.1, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child, any pain and suffering compensation that would have been payable to the member or veteran under section 53 if they had made the election under that section on the day before their death.
Death of member or veteran — application pending 55 (1) If a member or a veteran who made an application for pain and suffering compensation under section 45, 47 or 48 dies before the Minister makes a determination in respect of the application, the Minister may pay as a lump sum, in accordance with section 56.1, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child, pain and suffering compensation in an amount equal to the amount, set out in column 4 of Schedule 3, that corresponds to the monthly amount of pain and suffering compensation, set
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out in column 3 of that Schedule, that would have been payable to the member or veteran under section 45, 47 or 48, had they lived, as a result of the application. Rights of survivor and dependent child (2) The survivor or dependent child has, in respect of the
application referred to in subsection (1), all of the rights that the member or veteran would have had had they lived. Death of member or veteran — no application made 56 If a member or a veteran dies before they make an
application for pain and suffering compensation under section 45, 47 or 48, the Minister may, on application, pay as a lump sum, in accordance with section 56.1, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child, pain and suffering compensation in an amount equal to the amount, set out in column 4 of Schedule 3, that corresponds to the monthly amount of pain and suffering compensation, set out in column 3 of that Schedule, that would have been payable to the member or veteran under section 45, 47 or 48 if the member or veteran had lived and had made the application. Division of pain and suffering compensation 56.1 If pain and suffering compensation is payable to a
survivor or a person who was, at the time of a member’s or veteran’s death, a dependent child, the following rules apply: (a) if there is a survivor but no person who was a dependent child, the survivor is entitled to 100% of the pain and suffering compensation; (b) if there is a survivor and one or more persons who
were dependent children, (i) the survivor is entitled to 50% of the pain and
suffering compensation, and (ii) the persons who were dependent children are entitled, as a class, to 50% of the pain and suffering compensation, divided equally among them; (c) if there are one or more persons who were dependent children but no survivor, each of those children is entitled to the amount obtained by dividing the pain and suffering compensation by the number of those children. Deemed extent of disability 56.2 For the purposes of sections 55 and 56, if a member
or a veteran dies as a result of an injury or a disease for
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which a disability award has been paid or for which pain and suffering compensation has been paid, is payable or would be payable and their death occurs more than 30 days after the day on which the injury occurred or the disease was contracted or the injury or disease was aggravated, the member or veteran is deemed to have been assessed, on the day before their death, as having an extent of disability of 100% in respect of that injury or disease. Reduction 56.3 If an amount is paid or payable to a person from a prescribed source in respect of a death or disability for which pain and suffering compensation is payable, the Minister may reduce the pain and suffering compensation that is payable to the person by an amount determined in accordance with the regulations.
Maximum extent of disability 56.4 (1) If a member’s or a veteran’s extent of disability, in respect of the aggregate of all of the member’s or veteran’s disability assessments and deemed disability assessments under this Act — in relation to the disability award or pain and suffering compensation — and under the Pension Act, exceeds 100%, no pain and suffering compensation is to be paid for any percentage points exceeding 100%.
Compensable fraction (2) For the purpose of determining the extent of disability, if a disability award or pain and suffering compensation was paid or may be paid only in respect of a fraction of a disability, or if only a fraction of a disability is pensionable under the Pension Act, then only that fraction of the disability shall be taken into account.
No pain and suffering compensation — decision under Pension Act 56.5 (1) No pain and suffering compensation shall be
granted in respect of an injury or a disease, or the aggravation of an injury or a disease, if the injury or disease, or the aggravation, has been the subject of an application for a pension under the Pension Act and the Minister, or the Commission as defined in section 79 of that Act, has rendered a decision in respect of the application. No pain and suffering compensation — inseparable for purpose of assessment (2) No pain and suffering compensation shall be granted in respect of an injury or a disease, or the aggravation of an injury or a disease, if the Minister determines that the injury or disease, or the aggravation, is inseparable — for the purpose of assessing the extent of disability — from an injury or a disease, or the aggravation of an injury or a
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disease, for which a pension has been granted under the Pension Act.
Additional Pain and Suffering Compensation Eligibility 56.6 (1) The Minister may, on application, pay additional pain and suffering compensation to a veteran who suffers from one or more disabilities that are creating a permanent and severe impairment and a barrier to re-establishment in civilian life if the veteran, in respect of each of those disabilities, has been granted a disability award or pain and suffering compensation or a disability pension under the Pension Act.
Non-application of subsection (1) (2) Subsection (1) does not apply in respect of a disability resulting from an injury or disease, or the aggravation of an injury or disease, that resulted from (a) service in the Canadian Forces on or before April
1, 1947; or (b) service in the Korean War, as defined in subsection 3(1) of the Pension Act. Ineligibility — exceptional incapacity allowance (3) A veteran who is receiving an exceptional incapacity
allowance under the Pension Act is not eligible for additional pain and suffering compensation.
Assessment of extent of impairment (4) The Minister shall assess the extent of the veteran’s permanent and severe impairment.
Amount of additional pain and suffering compensation (5) The monthly amount of additional pain and suffering
compensation that is payable is the amount set out in column 2 of Schedule 4 that corresponds to the extent of the veteran’s permanent and severe impairment as set out in column 1 of that Schedule.
When additional pain and suffering compensation payable (6) Subject to subsection (8), additional pain and suffering compensation begins to be payable on the later of
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(a) the first day of the month in which the application
for additional pain and suffering compensation is made, (b) the day that is one year before the first day of the month in which the veteran is determined to be entitled to the additional pain and suffering compensation, and (c) the first day of the month in which the veteran is released from the Canadian Forces or, if the veteran is released on the last day of the month, the first day of the month after the month in which the veteran is released.
Reassessment of extent of impairment (7) If there has been a change in circumstances relating
to a veteran to whom additional pain and suffering compensation is payable, the Minister may, on application, reassess the extent of the veteran’s permanent and severe impairment. The Minister may, on his or her own initiative, reassess the extent of the veteran’s permanent and severe impairment. When additional pain and suffering compensation payable — reassessment (8) If, as a result of the reassessment, a determination is made that the extent of the veteran’s permanent and severe impairment has changed, the resulting additional pain and suffering compensation begins to be payable, (a) if the reassessment is conducted on application and the veteran’s extent of impairment has worsened, on the later of (i) the first day of the month in which the application for a reassessment is made, and (ii) the day that is one year before the first day of
the month in which the determination is made; (b) if the reassessment is conducted on application
and the veteran’s extent of impairment has lessened, on the first day of the month after the month in which the determination is made; or (c) if the reassessment is conducted on the Minister’s
own initiative, on the first day of the month after the month in which the determination is made. Duration of additional pain and suffering compensation (9) Subject to section 56.8, additional pain and suffering compensation ceases to be payable on the earlier of
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(a) the first day of the month after the month in which
the Minister determines that the veteran is no longer entitled to the additional pain and suffering compensation, and (b) the first day of the month after the month in which
the veteran dies. Examination or assessment 56.7 The Minister may, for the purpose of determining whether a veteran continues to be entitled to additional pain and suffering compensation under section 56.6 or for the purpose of determining whether the extent of the veteran’s permanent and severe impairment has changed, require the veteran to undergo a medical examination or an assessment by a person specified by the Minister.
Suspension or cancellation 56.8 The Minister may, in the prescribed circumstances, suspend the payment of additional pain and suffering compensation or cancel the additional pain and suffering compensation. 145 (1) Subsections 60(1) and (2) of the Act are
replaced by the following: Allowance — amputation 60 (1) The Minister may, on application, pay to a member or a veteran who has received a disability award or pain and suffering compensation on account of an amputation of their leg at or above a Symes’ amputation a clothing allowance in respect of their amputation that causes wear and tear of clothing.
Allowance — amputation (2) The Minister may, on application, pay to a member
or a veteran who has received a disability award or pain and suffering compensation on account of an amputation of the arm at or above the wrist a clothing allowance in respect of their amputation that causes wear and tear of clothing. (2) Subsection 60(3) of the English version of the
Act is replaced by the following: Allowance — two amputations (3) If a member or a veteran has received a disability
award or pain and suffering compensation on account of two amputations of a kind described in subsection (1) or (2), the Minister may, on application, in addition to the
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allowances that may be payable under that subsection, pay a clothing allowance in respect of the second amputation equal to 50% of the allowance payable in respect of that amputation. (3) Subsections 60(4) and (5) of the Act are replaced by the following:
Allowance — other disabilities (4) If a member or a veteran has received a disability award or pain and suffering compensation for a disability other than a disability described in subsection (1) or (2) that causes wear and tear of clothing, the Minister may, on application, pay a clothing allowance.
Specially made apparel (5) If a member or a veteran has received a disability
award or pain and suffering compensation for a disability that requires the wearing of specially made apparel, the Minister may, on application, in addition to any other allowance that may be payable under this section, pay a clothing allowance on account of the purchase of the apparel. 146 Section 63 of the Act is replaced by the following: Governor in Council 63 The Governor in Council may make regulations (a) respecting the rules of evidence and evidentiary presumptions relating to applications for a critical injury benefit, pain and suffering compensation or a death benefit; (b) respecting the determination, for the purpose of section 56.3, of an amount by which pain and suffering compensation may be reduced; and (c) respecting what constitutes a permanent and severe impairment, the manner of determining whether a veteran has a permanent and severe impairment and the extent of the permanent and severe impairment. 147 (1) Paragraph 65.1(1)(a) of the Act is replaced by the following: (a) the veteran has had an application for a disability
award or pain and suffering compensation approved; (2) Paragraph 65.1(1)(b) of the English version of
the Act is replaced by the following:
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(b) as a result of the disability for which the application for a disability award or pain and suffering compensation was approved, the veteran requires ongoing care; 148 Subsection 74(1) of the English version of the
Act is replaced by the following: Expenses 74 (1) The Minister may pay to a person who undergoes
a medical examination or an assessment at the Minister’s request a reasonable amount for their travel and living expenses incurred by reason of the medical examination or the assessment. 149 The portion of section 82 of the Act before
paragraph (a) is replaced by the following: Social Insurance Number 82 The Minister may, for the purpose of determining whether a person is entitled to an income replacement benefit or a Canadian Forces income support benefit under this Act, 150 (1) The portion of subsection 88(4) of the English version of the Act before paragraph (a) is replaced by the following:
Erroneous payments (4) Despite anything in this Act, the Minister may continue the payment of an education and training benefit, an income replacement benefit, a Canadian Forces income support benefit, pain and suffering compensation, additional pain and suffering compensation, a clothing allowance or a caregiver recognition benefit, in whole or in part, to a person who is not entitled to it, or not entitled to a portion of it, if (2) Paragraphs 88(4)(c) and (d) of the English version of the Act are replaced by the following: (c) the cancellation or reduction of the benefit, allowance, pain and suffering compensation or additional pain and suffering compensation would, in the opinion of the Minister, cause undue hardship to the person; and (d) the benefit, allowance, pain and suffering compensation or additional pain and suffering compensation has been paid to the person for five years or more or, in the case of an education and training benefit, for three years or more. (3) Subsection 88(4) of the French version of the
Act is replaced by the following:
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Indemnisation erronée (4) Malgré les autres dispositions de la présente loi, le
ministre peut continuer de verser à la personne, bien que celle-ci n’y ait pas droit, tout ou partie de l’allocation pour études et formation, de la prestation de remplacement du revenu, de l’allocation de soutien du revenu, de l’indemnité pour douleur et souffrance, de l’indemnité supplémentaire pour douleur et souffrance, de l’allocation vestimentaire ou de l’allocation de reconnaissance pour aidant dont le montant résulte d’une erreur, d’un retard ou d’un oubli de la part d’un cadre ou fonctionnaire de l’administration publique fédérale et a fait l’objet d’une remise au motif prévu à l’alinéa (3)d), s’il estime que le versement, fait depuis au moins cinq ans, ou depuis au moins trois ans dans le cas de l’allocation pour études et formation, ne résulte pas d’une déclaration trompeuse ou de la dissimulation de faits importants de la part de cette personne et que son annulation ou sa réduction lui causerait un préjudice abusif. 151 Section 90 of the Act is replaced by the following: Interest 90 No interest shall be paid in respect of any compensation that is payable under this Act. 152 (1) Section 94 of the Act is amended by adding the following after paragraph (a): (a.1) respecting what constitutes a barrier to re-establishment in civilian life; (2) Paragraph 94(c) of the Act is replaced by the
following: (c) providing for the periodic adjustment of the
amounts set out in Schedules 1 to 4; (3) Paragraph 94(e) of the Act is replaced by the following: (e) respecting the provision of any information, declaration or document to the Minister by any person who applies for or is in receipt of career transition services, an education and training benefit, an education and training completion bonus, rehabilitation services, vocational assistance, an income replacement benefit, a Canadian Forces income support benefit, pain and suffering compensation, additional pain and suffering compensation or a clothing allowance under this Act, and authorizing the Minister to suspend delivery of the services or assistance or payment of the benefit, bonus, allowance, pain and suffering compensation or additional pain and suffering compensation until the information, declaration or document is provided;
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(4) Paragraphs 94(i.1) and (i.2) of the Act are repealed. 153 Section 94.1 of the Act is replaced by the following: Retroactive application of regulations 94.1 Regulations made in respect of the caregiver recognition benefit under sections 65.4 and 94 may, if they so provide, be retroactive. 154 The heading of Part 5 of the Act is replaced
by the following:
Transitional Provisions 155 The heading before section 95 of the Act is replaced by the following:
Limitation 156 The Act is amended by adding the following after section 95:
Special Duty Areas and Special Duty Operations 157 Sections 98 to 117 of the Act are replaced by the following:
Transitional Provisions Relating to Income Replacement Benefit Definitions Definitions 98 The following definitions apply in this section
and in sections 99 to 129. Consumer Price Index means the annual average all-items Consumer Price Index for Canada (not seasonally adjusted) published by Statistics Canada. (indice des prix à la consommation) former Act means this Act as it read immediately before April 1, 2019. (ancienne loi)
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indexed means adjusted annually on January 1 in accordance with the annual percentage increase to the Consumer Price Index, rounded to the next 0.10%, for the year ending on October 31 of the previous year. (indexé) new Act means this Act as it reads on April 1, 2019. (nouvelle loi)
Earnings Loss Benefit Members and Veterans Veterans’ deemed entitlement to income replacement benefit 99 (1) If, before April 1, 2019, the Minister determined, as a result of an assessment of a veteran’s needs under subsection 10(1) of the former Act, that a rehabilitation plan or a vocational assistance plan should be developed for the veteran in respect of a physical or a mental health problem and if, as a result of the Minister’s determination, an earnings loss benefit was payable to the veteran on March 31, 2019 under section 18 of the former Act, then the veteran is deemed, on April 1, 2019, to be entitled to an income replacement benefit under section 18 of the new Act in respect of that health problem and the following rules apply in respect of the veteran: (a) for the purposes of subsection 18(2) of the new Act, the veteran is deemed, on April 1, 2019, to be informed of their entitlement to the income replacement benefit; (b) despite subsection 18(3) of the new Act, the benefit begins to be payable to the veteran on April 1, 2019; (c) the physical or mental health problem in
respect of which the veteran is deemed to be entitled to the benefit is deemed to be the physical or mental health problem referred to in subsection 18(5) or (7) of the new Act; (d) if, on a day before April 1, 2019, the Minister
determined that the veteran has a diminished earning capacity that is due to the physical or mental health problem in respect of which the veteran is deemed to be entitled to the benefit, the Minister is deemed to have made that
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determination, on that day, under subsection 18(5) of the new Act; (e) if, on March 31, 2019, the veteran was entitled to continue to receive the earnings loss benefit under subsection 18(4) of the former Act, the veteran is deemed, on April 1, 2019, to be entitled to continue to receive the income replacement benefit under subsection 18(7) of the new Act; and (f) the monthly amount of the income replacement benefit that is payable to the veteran under section 18 of the new Act is to be determined under subsection 19(1) or 19.1(1) of that Act, subject to subsections (2) to (5).
Limitation — career progression factor (2) If the physical or mental health problem in respect of which the veteran is deemed to be entitled to the income replacement benefit under subsection (1) did not result primarily from service in the Canadian Forces and an increase to the career impact allowance was not payable to the veteran, under subsection 38(3) of the former Act, on March 31, 2019, then the monthly amount of the income replacement benefit that is payable to the veteran under section 18 of the new Act is determined under subsection 19(1) of that Act without any periodic adjustment in accordance with a career progression factor.
Protected amount — veteran under age 65 (3) If, in determining the amount of the income
replacement benefit that is payable to the veteran for a given month, the amount determined for A in subsection 19(1) of the new Act is less than the sum of the following amounts, indexed until the time the benefit is payable, then the amount determined for A is to be replaced by that sum: (a) the amount determined for A in subsection
19(1) of the former Act that was used to calculate the earnings loss benefit payable to the veteran under section 18 of that Act for the month of March 2019, and (b) if an increase to the career impact allowance was payable to the veteran, under subsection 38(3) of the former Act, on March 31, 2019, the amount of the increase that the veteran received for the month of March 2019 or, if the increase was payable only for a portion
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of that month, the amount of the increase that the veteran would have received under that subsection for that month if the increase had been payable for the whole month.
Protected amount — veteran 65 years or older (4) If, in determining the amount of the income
replacement benefit that is payable to the veteran for a given month, the amount determined for A in subsection 19.1(1) of the new Act, indexed until the time the benefit is payable, is less than 70% of the sum of the following amounts, indexed until the time the benefit is payable, then the amount determined for A is to be replaced by 70% of the sum of the following amounts, indexed until the time the benefit is payable: (a) the amount determined for A in subsection
19(1) of the former Act that was used to calculate the earnings loss benefit payable to the veteran under section 18 of that Act for the month of March 2019, and (b) if an increase to the career impact allowance was payable to the veteran, under subsection 38(3) of the former Act, on March 31, 2019, the amount of the increase that the veteran received for the month of March 2019 or, if the increase was payable only for a portion of that month, the amount of the increase that the veteran would have received under that subsection for that month if the increase had been payable for the whole month.
Minimum amount of income replacement benefit (5) Despite subsections (3) and (4), if an increase to the career impact allowance was payable to the veteran, under subsection 38(3) of the former Act, on March 31, 2019, then the monthly amount of the income replacement benefit that is payable to the veteran under section 18 of the new Act is not to be less than, (a) if the increase was payable for the whole month of March 2019, the amount of the increase that the veteran received for that month, indexed until the time the benefit is payable; or (b) if the increase was payable only for a portion of that month, the amount of the increase
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that the veteran would have received under subsection 38(3) of the former Act for that month if the increase had been payable for the whole month, indexed until the time the benefit is payable. Amount paid (6) If an increase to the career impact allowance
was payable to a veteran referred to in subsection (1), under subsection 38(3) of the former Act, on March 31, 2019, then the Minister shall pay to the veteran, for every month for which the income replacement benefit is not payable to the veteran and that is included in the period beginning with the month of April 2019 and ending with the month in which the veteran dies, an amount equal to, (a) if the increase was payable for the whole
month of March 2019, the amount of the increase that the veteran received for that month, indexed until the time the amount is payable under this subsection; or (b) if the increase was payable only for a portion of that month, the amount of the increase that the veteran would have received under subsection 38(3) of the former Act for that month if the increase had been payable for the whole month, indexed until the time the amount is payable under this subsection. Non-application of subsection (6) (7) Subsection (6) does not apply if the Minister determines that the veteran’s eligibility for an amount that is payable under that subsection is based on a misrepresentation or the concealment of a material fact. The determination is deemed to be made under Part 2.
Amount deemed to be compensation (8) An amount paid or payable under subsection (6) is deemed to be compensation for the purposes of sections 88 to 90 and subsection 93(1).
Application of subsection 88(4) (9) Subsection 88(4) applies to an amount paid under subsection (6).
Pending applications — earnings loss benefit and rehabilitation services 100 If, before April 1, 2019, a veteran made an application — in respect of a physical or a mental
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health problem — for an earnings loss benefit under subsection 18(1) of the former Act and for rehabilitation services or vocational assistance under section 8 or 9 of that Act but the Minister did not make a determination in respect of either of those applications before that date, then the veteran is deemed to have made an application for an income replacement benefit under subsection 18(1) of the new Act on that date.
Pending applications — earnings loss benefit 101 (1) If, before April 1, 2019, the Minister approved an application for rehabilitation services or vocational assistance made by a veteran under section 8 or 9 of the former Act in respect of a physical or a mental health problem but the Minister did not make a determination before that date in respect of an application for an earnings loss benefit made by the veteran under subsection 18(1) of the former Act in respect of that health problem, then the Minister shall make the determination in respect of the application for the earnings loss benefit under that subsection. Approved applications — payment of benefit (2) If the Minister approves the application, the
Minister shall pay to the veteran, under section 18 of the former Act, the earnings loss benefit that they are entitled to, but only for the period beginning on the day on which the benefit begins to be payable under subsection 18(2) of that Act and ending on March 31, 2019. Review 102 (1) If, before April 1, 2019, the Minister made
a determination to deny an application for an earnings loss benefit made by a veteran under subsection 18(1) of the former Act but, as a result of a review of the determination under section 83, the Minister makes a final determination, on or after April 1, 2019, to approve the application for the benefit in respect of a physical or a mental health problem, then the veteran is deemed, on the day of the final determination, to be entitled to an income replacement benefit under section 18 of the new Act in respect of that health problem and the following rules apply in respect of the veteran: (a) for the purposes of subsection 18(2) of the
new Act, the veteran is deemed, on the day of the final determination, to be informed of
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their entitlement to the income replacement benefit; (b) despite subsection 18(3) of the new Act, the benefit begins to be payable to the veteran on the first day of the month in which the final determination is made; (c) the physical or mental health problem in respect of which the veteran is deemed to be entitled to the benefit is deemed to be the physical or mental health problem referred to in subsection 18(5) or (7) of the new Act; and (d) the monthly amount of the income replacement benefit that is payable to the veteran under section 18 of the new Act is to be determined under subsection 19(1) or 19.1(1) of that Act, subject to subsection (2).
Limitation — career progression factor (2) If the physical or mental health problem in respect of which the veteran is deemed to be entitled to the income replacement benefit under subsection (1) did not result primarily from service in the Canadian Forces and an increase to the career impact allowance was not payable to the veteran, under subsection 38(3) of the former Act, on March 31, 2019, then the monthly amount of the income replacement benefit that is payable to the veteran under section 18 of the new Act is determined under subsection 19(1) of that Act without any periodic adjustment in accordance with a career progression factor.
Non-application of subsection (1) (3) Subsection (1) does not apply to a veteran if
the final determination referred to in that subsection is made after the day on which the veteran attains the age of 65 years. Review — diminished earning capacity 103 If, on a given day before April 1, 2019, the
Minister made a determination that a veteran did not have a diminished earning capacity that was due to a physical or a mental health problem in respect of which the veteran was entitled to an earnings loss benefit under section 18 of the former Act but, as a result of a review of the determination under section 83, the Minister makes a final determination, on or after April 1, 2019, that the veteran has a diminished earning capacity
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that is due to that problem, then the following rules apply in respect of the veteran: (a) the Minister is deemed to have made that
final determination on that given day; (b) if, before April 1, 2019, the veteran was no longer entitled to the earnings loss benefit in respect of that problem, then (i) the veteran is deemed, on the day on which the veteran was no longer entitled to the benefit, to be entitled to continue to receive the earnings loss benefit under subsection 18(4) of the former Act, (ii) the Minister shall pay to the veteran, under section 18 of the former Act, the earnings loss benefit that they are entitled to, but only for the period beginning on the day referred to in subparagraph (i) and ending on the earlier of March 31, 2019 and the day on which the veteran attains the age of 65 years, and (iii) if the veteran attained the age of 65 years in the period beginning on the day referred to in subparagraph (i) and ending on March 30, 2019, the veteran is deemed to have made an application for a retirement income security benefit under subsection 40.1(1) of the former Act on the day on which they attained the age of 65 years; and (c) if a career impact allowance was payable to the veteran under subsection 38(1) of the former Act on March 31, 2019 and the Minister, before April 1, 2019, made a determination to deny the veteran’s application for an increase to the career impact allowance made under subsection 38(3) of this Act as it read at any time before that date and if the Minister’s determination is not the subject of a review under section 83 on March 31, 2019 and the veteran did not, before April 1, 2019, make a new application for an increase to the career impact allowance under that subsection 38(3), then the veteran is deemed to have made an application for an increase to the career impact allowance under subsection 38(3) of the former Act on March 31, 2019.
Members — determination deemed not to have been made 104 If, before April 1, 2019, the Minister made a
determination in respect of an application for an
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earnings loss benefit made by a member under subsection 18(1) of the former Act and the member was not released from the Canadian Forces before March 31, 2019, then the application and the determination are deemed not to have been made. Members — pending applications 105 If, before April 1, 2019, a member made an
application for an earnings loss benefit under subsection 18(1) of the former Act but the Minister did not make a determination in respect of the application before that date and the member was not released from the Canadian Forces before March 31, 2019, then the application is deemed not to have been made.
Survivors and Orphans Survivors’ and orphans’ deemed entitlement to income replacement benefit 106 (1) A survivor or an orphan to whom an
earnings loss benefit was payable on March 31, 2019 under section 22 of the former Act is deemed, on April 1, 2019, to be entitled to an income replacement benefit under section 22 of the new Act and the following rules apply in respect of the survivor or orphan: (a) despite subsection 22(2) of the new Act, the
income replacement benefit begins to be payable to the survivor or orphan on April 1, 2019; and (b) the monthly amount of the income replacement benefit that is payable to the survivor or orphan under section 22 of the new Act is determined under section 23 of that Act, subject to subsections (2) to (7).
Survivors — protected amount for month referred to in paragraph 23(1)(a) (2) If the amount of the income replacement benefit that is payable to a survivor under section 22 of the new Act for a month referred to in paragraph 23(1)(a) of that Act and that is determined under section 23 of that Act — not taking into account any reduction under subsection 23(3) of that Act — is less than the amount of the earnings loss benefit that was payable to the survivor under section 22 of the former Act for the month of March 2019 and that was determined under section 23 of that Act — not taking into account any reduction under subsection 23(3) of that
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Act — then the former amount is to be replaced by the latter amount. Survivors — protected amount for month referred to in paragraph 23(1)(b) (3) If the amount of the income replacement benefit that is payable to a survivor under section 22 of the new Act for a month referred to in paragraph 23(1)(b) of that Act and that is determined under section 23 of that Act — not taking into account any reduction under subsection 23(3) of that Act — is less than the amount determined by the following formula, then the former amount is to be replaced by the latter amount: AxB
where A
is 70%; and
B
is 70% of the amount of the earnings loss benefit that was payable to the survivor under section 22 of the former Act for the month of March 2019 and that was determined under section 23 of that Act, not taking into account any reduction under subsection 23(3) of that Act.
Non-application of subsections (2) and (3) (4) Subsections (2) and (3) cease to apply to a survivor on the first day of the month after the month in which the facts that were used to determine the percentage of the income replacement benefit payable to them in accordance with subsection 23(2) of the new Act are different from those used to determine the percentage of the earnings loss benefit that was payable to them in accordance with subsection 23(2) of the former Act for the month of March 2019.
Protected amount — orphans (5) If the amount of the income replacement benefit that is payable to an orphan under section 22 of the new Act for a month referred to in paragraph 23(1)(a) of that Act and that is determined under section 23 of that Act is less than the amount of the earnings loss benefit that was payable to the orphan under section 22 of the former Act for the month of March 2019 and that was determined under section 23 of that Act, then the former amount is to be replaced by the latter amount.
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Non-application of subsection (5) (6) Subsection (5) ceases to apply to an orphan on
the first day of the month after the month in which the facts that were used to determine the percentage of the income replacement benefit payable to them in accordance with subsection 23(2) of the new Act are different from those used to determine the percentage of the earnings loss benefit that was payable to them in accordance with subsection 23(2) of the former Act for the month of March 2019.
Indexation (7) For the purposes of subsections (2) and (5), the amount of the earnings loss benefit referred to in those subsections, and for the purposes of subsection (3), the amount determined by the formula set out in that subsection, is to be indexed until the time the income replacement benefit is payable.
Pending applications 107 (1) If, before April 1, 2019, a survivor or an
orphan made an application for an earnings loss benefit under subsection 22(1) of the former Act but the Minister did not make a determination in respect of the application before that date, then the Minister shall make the determination in respect of the application under that subsection. If the determination is made after March 31, 2020, it is deemed to have been made on that date. Approved applications — payment of benefit (2) If the Minister approves the application, the
Minister shall pay to the survivor or orphan, under section 22 of the former Act, the earnings loss benefit that they are entitled to, but only for the period beginning on the day on which the benefit begins to be payable under subsection 22(2) of that Act and ending on March 31, 2019.
Deemed application for retirement income security benefit (3) If the earnings loss benefit that is paid to a survivor referred to in subsection (2) ceases to be payable before March 31, 2019, the survivor is deemed to have made an application for a retirement income security benefit under subsection 40.4(1) of the former Act on the day on which the member or veteran, if alive, would have attained the age of 65 years.
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Review 108 (1) If, before April 1, 2019, the Minister made
a determination to deny an application for an earnings loss benefit made by a survivor or an orphan under subsection 22(1) of the former Act but, as a result of a review of the determination under section 83, the Minister makes a final determination, on or after April 1, 2019, to approve the application for the benefit, then, (a) if the final determination is made after
March 31, 2020, it is deemed to have been made on that date; and (b) the Minister shall pay to the survivor or orphan, under section 22 of the former Act, the earnings loss benefit that they are entitled to, but only for the period beginning on the day on which the benefit begins to be payable under subsection 22(2) of that Act and ending on March 31, 2019. Deemed application for retirement income security benefit (2) If the earnings loss benefit that is paid to a survivor referred to in paragraph (1)(b) ceases to be payable before March 31, 2019, the survivor is deemed to have made an application for a retirement income security benefit under subsection 40.4(1) of the former Act on the day on which the member or veteran, if alive, would have attained the age of 65 years.
Career Impact Allowance Amount paid — veterans who received increase 109 (1) If an increase to the career impact allowance was payable to a veteran, under subsection 38(3) of the former Act, on March 31, 2019 but neither an earnings loss benefit under section 18 of the former Act nor a retirement income security benefit under section 40.1 or 40.2 of that Act was payable to the veteran on March 31, 2019, then the Minister shall pay to the veteran, for every month for which the income replacement benefit is not payable to the veteran under section 18 of the new Act and that is included in the period beginning with the month of April 2019 and ending with the month in which the veteran dies, an amount equal to, (a) if the increase was payable for the whole
month of March 2019, the amount of the
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increase that the veteran received for that month, indexed until the time the amount is payable under this subsection; or (b) if the increase was payable only for a portion of that month, the amount of the increase that the veteran would have received under subsection 38(3) of the former Act for that month if the increase had been payable for the whole month, indexed until the time the amount is payable under this subsection. Non-application of subsection (1) (2) Subsection (1) does not apply if the Minister determines that the veteran’s eligibility for an amount that is payable under that subsection is based on a misrepresentation or the concealment of a material fact. The determination is deemed to be made under Part 2.
Minimum amount of income replacement benefit (3) If a veteran received an amount under subsection (1) for a given month and if, for any month after that month, the income replacement benefit is payable to the veteran under section 18 of the new Act, then the monthly amount of the income replacement benefit that is payable to the veteran is not, despite subsections 19(1) and 19.1(1) of the new Act, to be less than, (a) if the increase to the career impact allowance that the veteran received under subsection 38(3) of the former Act for the month of March 2019 was payable for the whole month, the amount of the increase that the veteran received for that month, indexed until the time the benefit is payable; or (b) if the increase was payable only for a portion of that month, the amount of the increase that the veteran would have received under subsection 38(3) of the former Act for that month if the increase had been payable for the whole month, indexed until the time the benefit is payable. Amount deemed to be compensation (4) An amount paid or payable under subsection (1) is deemed to be compensation for the purposes of sections 88 to 90 and subsection 93(1).
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Application of subsection 88(4) (5) Subsection 88(4) applies to an amount paid under subsection (1).
Pending applications 110 (1) If, before April 1, 2019, a veteran made an application for a career impact allowance under subsection 38(1) of this Act as it read at any time before April 1, 2019 but the Minister did not make a determination in respect of the application before that date, then the Minister shall make the determination in respect of the application under subsection 38(1) of the former Act. If the determination is made after March 31, 2020, it is deemed to have been made on that date.
Approved applications — payment of allowance (2) If the Minister approves the application, the
Minister shall (a) determine, under subsection 38(2) of the
former Act, the amount of the career impact allowance that is payable to the veteran in a year; and (b) pay to the veteran, under section 38 of the former Act, the career impact allowance that they are entitled to, but only for the period beginning on the day on which the allowance begins to be payable under section 39 of that Act and ending on March 31, 2019.
Pending applications for increase (3) If, before April 1, 2019, a veteran made an application for an increase to the career impact allowance under subsection 38(3) of this Act as it read at any time before April 1, 2019 but the Minister did not make a determination in respect of the application before that date, then the Minister shall make the determination in respect of the application under subsection 38(3) of the former Act. If the determination is made after March 31, 2020, it is deemed to have been made on that date.
Approved applications — payment of increase (4) If the Minister approves the application, the Minister shall increase the career impact allowance that is payable to the veteran under section 38 of the former Act by the amount set out in item 2.1, column 2, of Schedule 2 to the former Act, but only for the period beginning on the day on which the increase begins to be payable under
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section 39 of that Act and ending on March 31, 2019. Review respecting applications for allowance 111 (1) If, before April 1, 2019, the Minister made
a determination to deny an application for a career impact allowance made by a veteran under subsection 38(1) of this Act as it read at any time before that date but, as a result of a review of the determination under section 83, the Minister makes a final determination, on or after April 1, 2019, to approve the application for the allowance, then, (a) if the final determination is made after
March 31, 2020, it is deemed to have been made on that date; (b) the Minister shall determine, under subsection 38(2) of the former Act, the amount of the career impact allowance that is payable to the veteran in a year; and (c) the Minister shall pay to the veteran under section 38 of the former Act the career impact allowance that they are entitled to, but only for the period beginning on the day on which the allowance begins to be payable under section 39 of that Act and ending on March 31, 2019.
Review respecting applications for increase (2) If, before April 1, 2019, the Minister made a determination to deny an application for an increase to the career impact allowance made by a veteran under subsection 38(3) of this Act as it read at any time before that date but, as a result of a review of the determination under section 83, the Minister makes a final determination, on or after April 1, 2019, to approve the application for the increase, then, (a) if the final determination is made after
March 31, 2020, it is deemed to have been made on that date; and (b) the Minister shall increase the career impact allowance that is payable to the veteran under section 38 of the former Act by the amount set out in item 2.1, column 2, of Schedule 2 to that Act, but only for the period beginning on the day on which the increase begins to be payable under section 39 of that Act and ending on March 31, 2019.
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Review respecting amount of allowance 112 If, after approving an application made by a
veteran for a career impact allowance under subsection 38(1) of this Act as it read at any time before April 1, 2019, the Minister determined, under subsection 38(2) of this Act as it read at any time before April 1, 2019, the amount of the career impact allowance that may be paid to the veteran in a year but, as a result of a review of the determination under section 83, the Minister makes a final determination, on or after April 1, 2019, to increase the amount of the allowance that may be paid, then, (a) if the final determination is made after March 31, 2020, it is deemed to have been made on that date; and (b) the Minister shall increase the career impact allowance that may be paid to the veteran under section 38 of the former Act, by an amount that is the difference between the amount of the allowance set out in the final determination and the amount of the allowance that was initially determined, but only for the period beginning on the latest of the following days and ending on March 31, 2019: (i) the day on which the application for the
allowance was made under that subsection 38(1), (ii) the day that is one year before the day on
which the final determination is made, and (iii) the day after the day on which the veteran was released from the Canadian Forces. Members — determination under subsection 38(1) of former Act 113 (1) If, before April 1, 2019, the Minister made a determination in respect of an application for a career impact allowance made by a member under subsection 38(1) of this Act as it read at any time before April 1, 2019 and the member was not released from the Canadian Forces before March 31, 2019, then (a) if the determination was to approve the application, (i) the application and the Minister’s determination are deemed not to have been made, and
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(ii) the member is deemed to have made an application for additional pain and suffering compensation under subsection 56.6(1) of the new Act on April 1, 2019; and (b) if the determination was to deny the application, the application and the Minister’s determination are deemed not to have been made.
Members — determination under subsection 38(3) of former Act (2) If, before April 1, 2019, the Minister made a determination in respect of an application for an increase to the career impact allowance made by a member under subsection 38(3) of this Act as it read at any time before April 1, 2019 and the member was not released from the Canadian Forces before March 31, 2019, then the application and the Minister’s determination are deemed not to have been made.
Members — pending applications for allowance 114 (1) If, before April 1, 2019, a member made an
application for a career impact allowance under subsection 38(1) of this Act as it read at any time before April 1, 2019 but the Minister did not make a determination in respect of the application before that date and the member was not released from the Canadian Forces before March 31, 2019, then the application is deemed not to have been made and the member is deemed to have made an application for additional pain and suffering compensation under subsection 56.6(1) of the new Act on April 1, 2019.
Members — pending applications for increase (2) If, before April 1, 2019, a member made an application for an increase to the career impact allowance under subsection 38(3) of this Act as it read at any time before April 1, 2019 but the Minister did not make a determination in respect of the application before that date and the member was not released from the Canadian Forces before March 31, 2019, then the application is deemed not to have been made.
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Retirement Income Security Benefit Veterans Veterans’ deemed entitlement to income replacement benefit 115 (1) A veteran to whom a retirement income
security benefit was payable on March 31, 2019 under section 40.1 or 40.2 of the former Act is deemed, on April 1, 2019, to be entitled to an income replacement benefit under section 18 of the new Act and the following rules apply in respect of the veteran: (a) despite subsection 18(3) of the new Act, the
income replacement benefit begins to be payable to the veteran on April 1, 2019; (b) the veteran is deemed, on April 1, 2019, to be entitled to continue to receive the income replacement benefit under subsection 18(7) of the new Act; and (c) the monthly amount of the income replacement benefit that is payable to the veteran under section 18 of the new Act is to be determined under subsection 19.1(1) of that Act, subject to subsections (2) to (4).
Amount determined for A in subsection 19.1(1) (2) The amount determined for A in subsection 19.1(1) of the new Act is 70% of the income replacement benefit that the veteran would have been entitled to for the month of March 2019 if the benefit had been payable to the veteran for that month, if the veteran had attained the age of 65 years in that month and if any amounts that were payable to the veteran from prescribed sources referred to in subsection 19(1) had not been taken into account.
Protected amount (3) If, in determining the amount of the income
replacement benefit that is payable to the veteran for a given month, the amount determined for A in subsection 19.1(1) of the new Act, indexed until the time the benefit is payable, is less than the sum of the following amounts, indexed until the time the benefit is payable, then the amount determined for A is to be replaced by that sum: (a) the amount determined for A in subsection
40.1(4) or 40.2(4) of the former Act, as the case
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may be, that was used to calculate the retirement income security benefit payable to the veteran under subsection 40.1(1) or 40.2(1) of that Act, as the case may be, for the month of March 2019, and (b) if an increase to the career impact allowance was payable to the veteran, under subsection 38(3) of the former Act, on March 31, 2019, 70% of the amount of the increase that the veteran received for the month of March 2019 or, if the increase was payable only for a portion of that month, 70% of the amount of the increase that the veteran would have received under that subsection for that month if the increase had been payable for the whole month.
Minimum amount of benefit (4) Despite subsection (2), if an increase to the
career impact allowance was payable to the veteran, under subsection 38(3) of the former Act, on March 31, 2019, then the monthly amount of the income replacement benefit that is payable to the veteran under section 18 of the new Act is not to be less than, (a) if the increase was payable for the whole
month of March 2019, the amount of the increase that the veteran received for that month, indexed until the time the benefit is payable; or (b) if the increase was payable only for a portion of that month, the amount of the increase that the veteran would have received under subsection 38(3) of the former Act for that month if the increase had been payable for the whole month, indexed until the time the benefit is payable. Amount paid (5) If an increase to the career impact allowance
was payable to a veteran referred to in subsection (1), under subsection 38(3) of the former Act, on March 31, 2019, then the Minister shall pay to the veteran, for every month for which the income replacement benefit is not payable to the veteran and that is included in the period beginning with the month of April 2019 and ending
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with the month in which the veteran dies, an amount equal to, (a) if the increase was payable for the whole
month of March 2019, the amount of the increase that the veteran received for that month, indexed until the time the amount is payable under this subsection; or (b) if the increase was payable only for a portion of that month, the amount of the increase that the veteran would have received under subsection 38(3) of the former Act for that month if the increase had been payable for the whole month, indexed until the time the amount is payable under this subsection. Non-application of subsection (5) (6) Subsection (5) does not apply if the Minister determines that the veteran’s eligibility for an amount that is payable under that subsection is based on a misrepresentation or the concealment of a material fact. The determination is deemed to be made under Part 2.
Amount deemed to be compensation (7) An amount paid or payable under subsection (5) is deemed to be compensation for the purposes of sections 88 to 90 and subsection 93(1).
Application of subsection 88(4) (8) Subsection 88(4) applies to an amount paid
under subsection (5). Pending applications — subsection 40.1(1) of former Act 116 (1) If, before April 1, 2019, a veteran made an application for a retirement income security benefit under subsection 40.1(1) of the former Act but the Minister did not make a determination in respect of the application before that date, then the Minister shall make the determination in respect of the application under that subsection. If the determination is made after March 31, 2020, it is deemed to have been made on that date.
Approved applications — payment of benefit (2) If the Minister approves the application, the
Minister shall pay to the veteran under section 40.1 of the former Act the retirement income security benefit that they are entitled to, but only for the period beginning on the day on which the
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benefit begins to be payable under subsection 40.1(2) of that Act and ending on March 31, 2019. Pending applications — subsection 40.2(1) of former Act 117 (1) If, before April 1, 2019, a veteran made an application for a retirement income security benefit under subsection 40.2(1) of the former Act but the Minister did not make a determination in respect of the application before that date, then the Minister shall make the determination in respect of the application under that subsection. If the determination is made after March 31, 2020, it is deemed to have been made on that date.
Approved applications — payment of benefit (2) If the Minister approves the application, the Minister shall pay to the veteran, under section 40.2 of the former Act, the retirement income security benefit that they are entitled to, but only for the period beginning on the day on which the benefit begins to be payable under subsection 40.2(2) of that Act and ending on March 31, 2019.
Survivors Survivors’ deemed entitlement to income replacement benefit (section 40.3 of former Act) 118 (1) A survivor to whom a retirement income
security benefit was payable on March 31, 2019 under section 40.3 of the former Act is deemed, on April 1, 2019, to be entitled to an income replacement benefit under section 26 of the new Act and the following rules apply in respect of the survivor: (a) despite subsection 26(2) of the new Act, the income replacement benefit begins to be payable to the survivor on April 1, 2019; (b) the monthly amount of the income replacement benefit that is payable to the survivor under section 26 of the new Act is determined under section 26.1 of that Act, subject to subsections (2) and (3); and (c) subsection 26.1(2) of the new Act does not apply.
Amount determined in accordance with paragraph 26.1(1)(a) (2) The monthly amount of the income replacement benefit that is payable under section 26 of
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the new Act and that is determined under paragraph 26.1(1)(a) of that Act is to be determined by the formula AxB
where A
is 70%; and
B
is 70% of the income replacement benefit that the veteran would have been entitled to for the month of March 2019 if the benefit had been payable to the veteran for that month, if the veteran had attained the age of 65 years in that month and if any amounts that were payable to the veteran from prescribed sources referred to in subsection 19(1) had not been taken into account.
Protected amount (3) If the amount of the income replacement benefit that is payable to a survivor under section 26 of the new Act for a given month and that is determined under section 26.1 of that Act — not taking into account any reduction under subsection 26.1(3) of that Act — is less than the amount determined for A in subsection 40.3(4) of the former Act that was used to calculate the retirement income security benefit that was payable to the survivor under section 40.3 of that Act for the month of March 2019, then the former amount is to be replaced by the latter amount.
Indexation (4) For the purposes of subsection (3), the
amount of the income replacement benefit referred to in that subsection and the amount determined for A referred to in that subsection are to be indexed until the time the income replacement benefit is payable.
Survivors’ deemed entitlement to income replacement benefit (section 40.4 of former Act) 119 (1) A survivor to whom a retirement income
security benefit was payable on March 31, 2019 under section 40.4 of the former Act is deemed, on April 1, 2019, to be entitled to an income replacement benefit under section 22 of the new Act and the following rules apply in respect of the survivor:
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(a) despite subsection 22(2) of the new Act, the
income replacement benefit begins to be payable to the survivor on April 1, 2019; (b) the monthly amount of the income replacement benefit that is payable to the survivor under section 22 of the new Act is determined under section 23 of that Act, subject to subsection (2); and (c) subsection 23(2) of the new Act does not apply. Protected amount (2) If the amount of the income replacement benefit that is payable to a survivor under section 22 of the new Act for a month referred to in paragraph 23(1)(b) of that Act and that is determined under section 23 of that Act — not taking into account any reduction under subsection 23(3) of that Act — is less than the amount that is one half of the amount determined for A in subsection 40.4(4) of the former Act that was used to calculate the retirement income security benefit that was payable to the survivor under section 40.4 of that Act for the month of March 2019, then the former amount is to be replaced by the latter amount.
Indexation (3) For the purposes of subsection (2), the amount, referred to in that subsection, that is one half of the amount determined for A is to be indexed until the time the income replacement benefit is payable.
Pending applications — subsection 40.3(1) of former Act 120 (1) Subject to subsection (3), if, before April 1, 2019, a survivor made an application for a retirement income security benefit under subsection 40.3(1) of the former Act but the Minister did not make a determination in respect of the application before that date, then the Minister shall make the determination in respect of the application under that subsection. If the determination is made after March 31, 2020, it is deemed to have been made on that date.
Approved applications — payment of benefit (2) If the Minister approves the application, the Minister shall pay to the survivor, under section 40.3 of the former Act, the retirement income security benefit that they are entitled to, but only
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for the period beginning on the day on which the benefit begins to be payable under subsection 40.3(2) of that Act and ending on March 31, 2019.
Veteran died in March 2019 (3) If the veteran in respect of whom a survivor
made an application referred to in subsection (1) died in the month of March 2019, the survivor is deemed not to have made that application. Pending applications — subsection 40.4(1) of former Act 121 (1) If, before April 1, 2019, a survivor made an
application for a retirement income security benefit under subsection 40.4(1) of the former Act but the Minister did not make a determination in respect of the application before that date, then the Minister shall make the determination in respect of the application under that subsection. If the determination is made after March 31, 2020, it is deemed to have been made on that date. Approved applications — payment of benefit (2) If the Minister approves the application, the
Minister shall pay to the survivor, under section 40.4 of the former Act, the retirement income security benefit that they are entitled to, but only for the period beginning on the day on which the benefit begins to be payable under subsection 40.4(2) of that Act and ending on March 31, 2019.
Review 122 If, before April 1, 2019, the Minister made a
determination to deny an application for a retirement income security benefit made by a survivor under subsection 40.3(1) of the former Act but, as a result of a review of the determination under section 83, the Minister makes a final determination, on or after April 1, 2019, to approve the application for the benefit, then, (a) if the final determination is made after March 31, 2020, it is deemed to have been made on that date; and (b) the Minister shall pay to the survivor, under section 40.3 of the former Act, the retirement income security benefit that they are entitled to, but only for the period beginning on the day on which the benefit begins to be payable under subsection 40.3(2) of that Act and ending on March 31, 2019.
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No application — subsection 40.3(1) of former Act 123 If a veteran who died before April 1, 2019 was eligible, or would have been eligible had the veteran applied, for a retirement income security benefit under section 40.1 or 40.2 of the former Act at the time of their death and the veteran’s survivor did not make an application for a retirement income security benefit under subsection 40.3(1) of the former Act before April 1, 2019, the following rules apply to the survivor: (a) if the veteran died before March 1, 2019, the
survivor is deemed to have made an application for a retirement income support benefit under subsection 40.3(1) of the former Act on March 31, 2019; and (b) if the veteran died in the month of March 2019, (i) the survivor is deemed to have made an application for an income replacement benefit under subsection 26(1) of the new Act on April 1, 2019, (ii) for the purpose of that application, the
veteran is deemed to have been entitled to the income replacement benefit at the time of their death, and (iii) if the Minister approves the application, then (A) the day referred to in paragraph
26(2)(a) of the new Act is April 1, 2019, (B) the monthly amount of the income replacement benefit that is payable to the survivor under section 26 of the new Act is determined under section 26.1 of that Act, subject to subsection 118(2), and (C) subsection 26.1(2) of the new Act does
not apply.
Supplementary Retirement Benefit Amount paid — veterans 124 (1) The Minister shall pay the amount determined in accordance with subsection (2) to (a) a veteran who was at any time entitled to
continue to receive the earnings loss benefit
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under subsection 18(4) of the former Act but who, on March 31, 2019, was no longer entitled to that benefit, if that veteran has not received the supplementary retirement benefit to which they are entitled under subsection 25(1) of that Act before April 1, 2019; or (b) a veteran who, on March 31, 2019, was entitled to continue to receive the earnings loss benefit under subsection 18(4) of the former Act. Calculation of amount (2) The amount payable to the veteran under subsection (1) is an amount equal to 2% of the total amount of the earnings loss benefit that would have been payable to the veteran under section 18 of the former Act until March 31, 2019, had any amounts that were payable to the veteran from prescribed sources referred to in subsection 19(1) of that Act not been taken into account.
Reduction (3) The amount payable to the veteran is to be reduced by any amount of the supplementary retirement benefit that the veteran received before April 1, 2019. Amount paid — survivors under subsection 25(2) of former Act 125 (1) The Minister shall pay the amount determined in accordance with subsection (2) to a survivor who (a) is the survivor of a veteran who, at the time
of their death, was entitled to continue to receive the earnings loss benefit under subsection 18(4) of the former Act; (b) was not eligible to receive an earnings loss benefit under section 22 of the former Act on March 31, 2019; and (c) has not received a supplementary retirement benefit under subsection 25(2) of the former Act before April 1, 2019. Calculation of amount (2) The amount payable to the survivor under subsection (1) is an amount equal to 2% of the total amount of the earnings loss benefit that would have been payable to the veteran under section 18 of the former Act until their death, had any amounts that were payable to the veteran
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from prescribed sources referred to in subsection 19(1) of that Act not been taken into account. Amount paid — survivors under subsection 25(3) of former Act 126 (1) The Minister shall pay the amount determined in accordance with subsection (2) to (a) a survivor who was at any time entitled to
the earnings loss benefit under section 22 of the former Act but who, on March 31, 2019, was no longer entitled to that benefit, if that survivor has not received a supplementary retirement benefit under subsection 25(3) of that Act before April 1, 2019; or (b) a survivor who, on March 31, 2019, was entitled to the earnings loss benefit under section 22 of the former Act. Calculation of amount (2) The amount payable to the survivor under subsection (1) is an amount equal to, (a) in the case of a member’s survivor, 2% of
the total amount of the earnings loss benefit that would have been payable to the survivor under section 22 of the former Act until March 31, 2019, had any amounts that were payable to the survivor from prescribed sources referred to in subsection 23(3) of that Act not been taken into account; or (b) in the case of a veteran’s survivor, 2% of the sum of the following amounts: (i) the total amount of the earnings loss benefit that would have been payable to the veteran under section 18 of the former Act until their death, had any amounts that were payable to the veteran from prescribed sources referred to in subsection 19(1) of that Act not been taken into account, and (ii) the total amount of the earnings loss
benefit that would have been payable to the survivor under subsection 22 of the former Act until March 31, 2019, had any amounts that were payable to the survivor from prescribed sources referred to in subsection 23(3) of that Act not been taken into account.
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Lump sum 127 An amount that is to be paid under any of
sections 124 to 126 is to be paid as a lump sum.
Power to require information or document 128 The Minister may, for the purposes of establishing a person’s entitlement to an amount under any of sections 124 to 126, require that person to provide the Minister with any information or document specified by the Minister.
Deeming 129 An amount paid or payable under any of sections 124 to 126 is deemed to be compensation for the purposes of sections 88 to 90 and subsection 93(1).
Transitional Provisions Relating to Pain and Suffering Compensation Definition of former Act 130 In sections 131 and 132, former Act means this Act as it read immediately before April 1, 2019.
Member or veteran who made election 131 (1) Section 52.1 of the former Act applies to a member or a veteran who, before April 1, 2019, made the election referred to in paragraph 52.1(1)(b) or (c) of that Act and who, on March 31, 2019, was still entitled to receive payments in accordance with that section 52.1.
Member or veteran entitled to make election (2) If a member or a veteran to whom a disability award is to be paid under section 45, 47 or 48 of the former Act has not, before April 1, 2019, made the election referred to in subsection 52.1(1) of that Act and the prescribed time for making that election has not expired before that date, then the member or veteran may make the election under that subsection. If the member or veteran makes the election referred to in paragraph 52.1(1)(b) or (c) of that Act, section 52.1 of that Act applies to the member or veteran.
Payment (3) The Minister may pay to the member or veteran the disability award for which the member or veteran made the election.
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Non-application of section 90 (4) Section 90 does not apply in respect of the disability award paid under subsection (3) to a member or a veteran who made the election referred to in paragraph 52.1(1)(b) or (c) of the former Act.
Regulations (5) The Governor in Council may make regulations (a) respecting the determination of an amount
of interest for the purposes of the description of C in paragraph 52.1(1)(b) of the former Act; (b) respecting the determination of lump sums
for the purpose of subsections 52.1(5) and (6) of that Act; and (c) prescribing any matter required or authorized by section 52.1 of that Act to be prescribed.
Monthly amount paid 132 (1) For every month that is included in the period beginning with the month of April 2019 and ending with the month in which the member or veteran dies, the Minister shall pay to a member or a veteran who was paid a disability award, and who is alive on April 1, 2019, the amount determined by the formula A – [(B – C)/D]
where A
is the amount set out in column 3 of Schedule 3 to this Act, as it read on April 1, 2019, that corresponds to the member’s or veteran’s extent of disability, as set out in column 2 of that Schedule, for which the disability award was paid;
B
is an amount equal to the sum of the following amounts: (a) the amount of the disability award that
was payable to the member or veteran under subsection 52(1) of the former Act or, in the case of a member or a veteran who made the election referred to in paragraph 52.1(1)(b) or (c) of the former Act, the amount of the disability award that would have been payable to the member or veteran if the member or veteran had made the election referred to in paragraph 52.1(1)(a) of the former Act, and
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(b) the amount paid to the member or veteran under section 100 of the Budget Implementation Act, 2016, No. 1 in respect of the disability award; C
is an amount equal to the product obtained by multiplying the amount determined in accordance with paragraph (a) by the number determined in accordance with paragraph (b): (a) the amount set out in column 3 of Schedule 3 to this Act, as it read on April 1, 2019, that corresponds to the member’s or veteran’s extent of disability, as set out in column 2 of that Schedule, for which the disability award was paid, (b) the number of months included in the
period beginning with the month in which the disability award was paid and ending with the month of March 2019; D
is a number determined in accordance with the regulations.
Regulations (2) The Governor in Council may make regulations respecting the determination of the number referred to in the description of D in subsection (1). Periodic adjustment (3) The amount determined in accordance with
subsection (1) is to be periodically adjusted in the same manner as the amounts set out in column 3 of Schedule 3. Member or veteran in receipt of annual payments (4) The following rules apply to a member or a
veteran to whom an amount is to be paid under subsection (1) in respect of a disability award: (a) a member or a veteran who made an election referred to in paragraph 52.1(1)(b) or (c) of the former Act before April 1, 2019 in respect of the disability award and who, on March 31, 2019, was still entitled to receive payments in accordance with section 52.1 of the former Act is deemed to have made an election under subsection 52.1(5) of the former Act on April 1, 2019; and (b) a member or a veteran referred to in subsection 131(2) is, despite that subsection,
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deemed to have made the election referred to in paragraph 52.1(1)(a) of the former Act. Power to require information or document (5) The Minister may require a member or a veteran to whom an amount is to be paid under subsection (1) to provide information or documents to the Minister.
Amount deemed to be compensation (6) An amount paid or payable under subsection (1) is deemed to be compensation for the purposes of sections 88 to 90 and subsection 93(1).
Application of subsection 88(4) (7) Subsection 88(4) applies to an amount paid under subsection (1).
Transitional Provisions Relating to Additional Pain and Suffering Compensation Definitions 133 (1) The following definitions apply in this
section. former Act means this Act as it read immediately before April 1, 2019. (ancienne loi) new Act means this Act as it reads on April 1, 2019. (nouvelle loi) Deemed entitlement to additional pain and suffering compensation (2) If a career impact allowance was payable to a
veteran on March 31, 2019 under section 38 of the former Act, then the veteran is deemed, on April 1, 2019, to be entitled to additional pain and suffering compensation under section 56.6 of the new Act and the following rules apply in respect of the veteran: (a) the physical or mental health problems in
respect of which the career impact allowance was payable to the veteran are deemed to be the disabilities in respect of which the veteran is deemed to be entitled to additional pain and suffering compensation; (b) the monthly amount of additional pain and
suffering compensation that is payable to the
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veteran under section 56.6 of the new Act is determined under subsection 56.6(5) of that Act, subject to subsections (3) and (4); and (c) despite subsection 56.6(6) of the new Act,
additional pain and suffering compensation begins to be payable to the veteran on April 1, 2019. Extent of veteran’s permanent and severe impairment (3) The extent of the veteran’s permanent and severe impairment that is used to determine the amount of additional pain and suffering compensation that is payable to the veteran for the month of April 2019 is assessed in accordance with the following rules: (a) a veteran to whom the maximum amount of career impact allowance was payable under section 38 of the former Act on March 31, 2019 — without taking into account the amount of any increase to the career impact allowance referred to in subsection 38(3) of that Act — is assessed as having a Grade 1 extent of permanent and severe impairment as set out in Schedule 4 to the new Act; (b) a veteran to whom the minimum amount of
career impact allowance was payable under section 38 of the former Act on March 31, 2019 — without taking into account the amount of any increase to the career impact allowance referred to in subsection 38(3) of that Act — is assessed as having a Grade 3 extent of permanent and severe impairment as set out in Schedule 4 to the new Act; and (c) a veteran who is not referred to in paragraph (a) or (b) is assessed as having a Grade 2 extent of permanent and severe impairment as set out in Schedule 4 to the new Act.
Protected amount (4) For every month after the month of April 2019
for which the veteran is entitled, as a result of subsection (2), to additional pain and suffering compensation under section 56.6 of the new Act, the amount of additional pain and suffering compensation that is payable to the veteran under that section is not to be less than the amount of additional pain and suffering compensation that is payable for the month of April 2019.
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158 Schedule 2 to the Act is amended by replacing the references after the heading “SCHEDULE 2” with the following: (Section 44.2, subsection 58(1), sections 61 and 65.2, paragraph 94(c), subsection 110(4) and paragraph 111(2)(b))
159 Items 1 to 2.1 of Schedule 2 to the Act are repealed. 160 Schedule 3 to the Act is replaced by the Schedule 3 set out in Schedule 2 to this Act. 161 The Act is amended by adding, after Schedule 3, the Schedule 4 set out in Schedule 3 to this Act.
Transitional Provisions Definitions Definitions 162 The following definitions apply in sections
163 to 177. common-law partner has the same meaning as in subsection 2(1) of the Veterans Well-being Act. (conjoint de fait) dependent child has the same meaning as in subsection 2(1) of the Veterans Well-being Act. (enfant à charge) former Act means the Veterans Well-being Act as it read immediately before April 1, 2019. (ancienne loi) member has the same meaning as in subsection 2(1) of the Veterans Well-being Act. (militaire) Minister means the Minister of Veterans Affairs. (ministre) new Act means the Veterans Well-being Act as it reads on April 1, 2019. (nouvelle loi) survivor has the same meaning as in subsection 2(1) of the Veterans Well-being Act. (survivant) veteran has the same meaning as in subsection 2(1) of the Veterans Well-being Act. (vétéran)
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Rehabilitation Services and Vocational Assistance Veterans — determination before April 1, 2019 163 If, before April 1, 2019, the Minister made a determination in respect of an application for rehabilitation services or vocational assistance made by a veteran under section 9 of the former Act, then section 10 of the former Act applies to the veteran in respect of the application.
Veterans — applications pending April 1, 2019 164 If, before April 1, 2019, a veteran made an application for rehabilitation services or vocational assistance under section 9 of the former Act but the Minister did not make a determination in respect of the application before that date, then the Minister must make the determination in respect of the application under that section. Section 10 of the former Act applies to the veteran in respect of the application. Spouses and common-law partners — April 1, 2019 165 Section 11 of the former Act applies to a veteran’s spouse or common-law partner if the Minister, before April 1, 2019, (a) approved an application for rehabilitation services made by the veteran under section 9 of the former Act; and (b) determined, based on an assessment of the
veteran’s needs, that the veteran would not benefit from vocational rehabilitation as a result of their having a diminished earning capacity that is due to the physical or mental health problem in respect of which the rehabilitation services were approved. Members — determination before April 1, 2019 166 If, before April 1, 2019, the Minister made a determination in respect of an application for rehabilitation services or vocational assistance made by a member under section 9 of the former Act and the member was not released from the Canadian Forces before March 31, 2019, then the determination is deemed not to have been made and the member is deemed to have made an application under section 9 of the new Act on April 1, 2019.
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Veterans — determination on or after April 1, 2019 but before April 1, 2024 167 If, on or after April 1, 2019 but before April 1,
2024, the Minister made a determination in respect of an application for services related to medical rehabilitation or psycho-social rehabilitation made by a veteran under section 9 of the new Act, then section 10 of the new Act applies to the veteran in respect of the application. Veterans — applications pending April 1, 2024 168 If, on or after April 1, 2019 but before April 1,
2024, a veteran made an application for services related to medical rehabilitation or psycho-social rehabilitation under section 9 of the new Act but the Minister did not make a determination in respect of the application before April 1, 2024, then the Minister must make the determination in respect of the application under that section. Section 10 of the new Act applies to the veteran in respect of the application. Members — determination made on or after April 1, 2019 but before April 1, 2024 169 If, on or after April 1, 2019 but before April 1,
2024, the Minister made a determination in respect of an application for services related to medical rehabilitation or psycho-social rehabilitation made by a member under section 9 of the new Act and the member was not released from the Canadian Forces before March 31, 2024, then the determination is deemed not to have been made. Limitation — veterans 170 A veteran who is receiving vocational assistance under Part 2 of the Veterans Well-being Act is not eligible for career transition services or an education and training benefit under that Act.
Canadian Forces Income Support Benefit Pending applications 171 If, before April 1, 2019, a veteran made an application for a Canadian Forces income support benefit under section 27 of the former Act but the Minister did not make a determination in respect of the application before that date, then the Minister must make the determination in respect of the application under that section.
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Applications made on or after April 1, 2019 172 If, on or after April 1, 2019, a veteran makes an application for a Canadian Forces income support benefit under section 27 of the new Act and, before the day on which the application is made, the veteran has not received an income replacement benefit under section 18 of that Act, then the Minister must make the determination in respect of the application under that section 27 but any reference to the income replacement benefit in that section is to be read as a reference to the earnings loss benefit.
Pain and Suffering Compensation Adjustment of Schedule 3 173 On April 1, 2019, the amounts set out in column 4 of Schedule 3 to the new Act are deemed to have been adjusted on January 1, 2019 in the same manner as the amounts set out in column 3 of Schedule 3 to the former Act were adjusted on January 1, 2019.
Pending applications — member or veteran 174 (1) If, before April 1, 2019, a member or a veteran made an application for a disability award under section 45, 47 or 48 of the former Act but the Minister did not make a determination in respect of the application before that date, then the member or veteran is deemed to have made an application for pain and suffering compensation under section 45, 47 or 48 of the new Act, as the case may be, on April 1, 2019.
No determination (2) For the purposes of subsection (1), the Minister did not make a determination in respect of an application if the Minister did not assess the member’s or veteran’s extent of disability in respect of the application.
Pending applications — survivor or dependent child 175 (1) If, before April 1, 2019, a survivor or a person who was, at the time of a member’s or a veteran’s death, a dependent child made an application for a disability award under subsection 50(1) of the former Act but the Minister did not make a determination in respect of the application before that date, then the survivor or person is deemed to have made an application for pain and
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suffering compensation under section 56 of the new Act on April 1, 2019. No determination (2) For the purposes of subsection (1), the Minister did not make a determination in respect of an application if the Minister did not assess the member’s or veteran’s extent of disability in respect of the application. Deceased member or veteran 176 If a member or a veteran who made an application for a disability award under section 45, 47 or 48 of the former Act dies before the Minister makes a determination in respect of the application and, on March 31, 2019, the Minister has not made a determination to pay, under subsection 50(2) of the former Act, the disability award to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child, the Minister may pay pain and suffering compensation to the survivor or person under subsection 55(1) of the new Act as if the member or veteran had made an application for pain and suffering compensation under section 45, 47 or 48 of the new Act, as the case may be, on April 1, 2019.
Review, appeal and reconsideration — disability award 177 Any review, appeal or reconsideration that is continued on or commenced on or after April 1, 2019, in relation to a determination made before that date in respect of an application for a disability award made under the former Act is to be conducted as if the determination was a determination in respect of an application for pain and suffering compensation made on that date under the new Act.
Consequential Amendments R.S., c. C-28; 1990, c. 43, s. 43
Children of Deceased Veterans Education Assistance Act 178 Subparagraphs (f)(ii) and (iii) of the definition student in section 2 of the Children of Deceased Veterans Education Assistance Act are replaced by the following:
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(ii) a disability award or pain and suffering compensation has been granted under that Act in respect of the member or veteran, and (iii) the member’s or veteran’s extent of disability, in respect of the aggregate of all of the member’s or veteran’s disability assessments under that Act and, if applicable, the Pension Act, is equal to or greater than the lowest extent of disability set out in column 2 of Schedule 3 to the Veterans Well-being Act in respect of a rate of 50%. (étudiant) R.S., c. V-1; 2000, c. 34, par. 95(a)(F)
Department of Veterans Affairs Act 179 Subparagraph 5(g.1)(i.1) of the Department of Veterans Affairs Act is replaced by the following: (i.1) the person died of an injury or a disease for
which a disability award, pain and suffering compensation or a death benefit was payable under the Veterans Well-being Act,
1995, c. 18
Veterans Review and Appeal Board Act 180 Subsection 19(2) of the Veterans Review and
Appeal Board Act is replaced by the following:
Refusal to establish review panel (2) The Chairperson, or any member to whom the Chairperson has delegated the authority, may refuse to establish a review panel to hear an application for review of a decision concerning the amount of an award under the Pension Act, or the amount of a critical injury benefit, pain and suffering compensation, additional pain and suffering compensation, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Veterans Well-being Act, if the Chairperson or member, as the case may be, considers the application to be such that no reasonable review panel could dispose of it in a manner favourable to the applicant. 181 (1) Subsection 34(1) of the Act is replaced by the following:
Application for compassionate award 34 (1) A person who has been refused an award under the Pension Act or a critical injury benefit, a disability award, pain and suffering compensation, additional pain
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and suffering compensation, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Veterans Well-being Act, and who has exhausted all procedures for review and appeal under this Act may apply to the Board for a compassionate award.
(2) Subsection 34(3) of the Act is replaced by the following:
Granting of compassionate award (3) A panel may grant a compassionate award if it considers the case to be specially meritorious and the applicant is unqualified to receive an award under the Pension Act or a critical injury benefit, a disability award, pain and suffering compensation, additional pain and suffering compensation, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Veterans Wellbeing Act.
2014, c. 20
Economic Action Plan 2014 Act, No. 1 182 (1) The portion of subsection 102(1) of the Economic Action Plan 2014 Act, No. 1 before the formula is replaced by the following:
Earnings loss benefit 102 (1) A person who received an earnings loss
benefit under subsection 18(1) or 22(1) of the Veterans Well-being Act, as it read immediately before April 1, 2019, for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula (2) Subsection 102(2) of the Act is replaced by the
following: Payment (2) Any amount paid or payable under subsection (1) is deemed to be an income replacement benefit paid or payable under the Veterans Well-being Act.
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2016, c. 7
Budget Implementation Act, 2016, No. 1 183 The definition Act in section 99 of the Budget Implementation Act, 2016, No. 1 is replaced by the following:
Act means (a) in this section and sections 100 to 103, the
Veterans Well-being Act as it read on April 1, 2017; and (b) in sections 107, 110 and 111, the Veterans Well-being Act. (Loi) 184 Section 111 of the Act is replaced by the following: Income Tax Act 111 An amount paid or payable under any of sections 100 to 103 is deemed, for the purposes of paragraph 81(1)(d.1) of the Income Tax Act, to be pain and suffering compensation or a death benefit, as the case may be, payable to the taxpayer under Part 3 of the Act.
Coming into Force April 1, 2019 185 (1) Subject to subsection (2), the provisions of this Part come into force on April 1, 2019.
April 1, 2024 (2) Section 128, subsections 129(2) and (4) and sections 167 to 169 come into force on April 1, 2024.
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PART 5
Greenhouse Gas Pollution Pricing Act Enactment of Act Enactment 186 The Greenhouse Gas Pollution Pricing Act,
whose text is as follows and whose Schedules 1 to 4 are set out in Schedule 4 to this Act, is enacted: An Act to mitigate climate change through the panCanadian application of pricing mechanisms to a broad set of greenhouse gas emission sources and to make consequential amendments to other Acts Preamble
Whereas there is broad scientific consensus that anthropogenic greenhouse gas emissions contribute to global climate change; Whereas recent anthropogenic emissions of greenhouse gases are at the highest level in history and present an unprecedented risk to the environment, including its biological diversity, to human health and safety and to economic prosperity; Whereas impacts of climate change, such as coastal erosion, thawing permafrost, increases in heat waves, droughts and flooding, and related risks to critical infrastructures and food security are already being felt throughout Canada and are impacting Canadians, in particular the Indigenous peoples of Canada, low-income citizens and northern, coastal and remote communities; Whereas Parliament recognizes that it is the responsibility of the present generation to minimize impacts of climate change on future generations; Whereas the United Nations, Parliament and the scientific community have identified climate change as an international concern which cannot be contained within geographic boundaries; Whereas Canada has ratified the United Nations Framework Convention on Climate Change, done in New York on May 9, 1992, which entered into force in 1994, and the objective of that Convention is the stabilization of greenhouse gas concentrations in the atmosphere at a level that would prevent dangerous anthropogenic interference with the climate system;
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Whereas Canada has also ratified the Paris Agreement, done in Paris on December 12, 2015, which entered into force in 2016, and the aims of that Agreement include holding the increase in the global average temperature to well below 2°C above pre-industrial levels and pursuing efforts to limit the temperature increase to 1.5°C above pre-industrial levels, recognizing that this would significantly reduce the risks and impacts of climate change; Whereas the Government of Canada is committed to achieving Canada’s Nationally Determined Contribution – and increasing it over time – under the Paris Agreement by taking comprehensive action to reduce emissions across all sectors of the economy, accelerate clean economic growth and build resilience to the impacts of climate change; Whereas it is recognized in the Pan-Canadian Framework on Clean Growth and Climate Change that climate change is a national problem that requires immediate action by all governments in Canada as well as by industry, non-governmental organizations and individual Canadians; Whereas greenhouse gas emissions pricing is a core element of the Pan-Canadian Framework on Clean Growth and Climate Change; Whereas behavioural change that leads to increased energy efficiency, to the use of cleaner energy, to the adoption of cleaner technologies and practices and to innovation is necessary for effective action against climate change; Whereas the pricing of greenhouse gas emissions on a basis that increases over time is an appropriate and efficient way to create incentives for that behavioural change; Whereas greenhouse gas emissions pricing reflects the “polluter pays” principle; Whereas some provinces are developing or have implemented greenhouse gas emissions pricing systems; Whereas the absence of greenhouse gas emissions pricing in some provinces and a lack of stringency in some provincial greenhouse gas emissions pricing systems could contribute to significant deleterious effects on the environment, including its biological diversity, on human health and safety and on economic prosperity; And whereas it is necessary to create a federal greenhouse gas emissions pricing scheme to ensure that, taking provincial greenhouse gas emissions pricing systems into account, greenhouse gas emissions pricing applies broadly in Canada;
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Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Greenhouse Gas Pollution Pricing Act.
Her Majesty Her Majesty 2 This Act is binding on Her Majesty in right of Canada
or a province.
PART 1
Fuel Charge DIVISION 1
Interpretation and General Rules of Application Interpretation Definitions 3 The following definitions apply in this Part, Part 1 of
Schedule 1 and Schedule 2. adjustment day means any of commencement day, January 1, 2019, January 1, 2020, January 1, 2021, January 1, 2022 and any prescribed day or any day meeting prescribed conditions. (date d’ajustement)
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aircraft means any conveyance that is suitable for the transportation of individuals or goods by air. (aéronef) assessment means an assessment under this Part and includes a reassessment. (cotisation) aviation gasoline means a substance suitable for generating power by means of an aircraft engine other than a turbine. (essence d’aviation) aviation turbo fuel means a substance suitable for generating power by means of an aircraft engine that is a turbine. (carburéacteur) bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. (banque) biodiesel means (a) a particular substance (i) that is (A) made up of mono-alkyl esters of long chain
fatty acids derived entirely from biological matter available on a renewable or recurring basis, or (B) made from plant or animal matter using a hydrogenation process, (ii) that may contain other substances, materials or
things, that are not described in subparagraph (i) if the combined proportion of those other substances, materials or things does not exceed 1.5% of the particular substance, and (iii) that is suitable for generating power by means of a diesel engine or for use in a furnace, boiler or open flame burner when used (A) on its own, (B) after being blended with light fuel oil, or (C) after being blended with a light fuel oil-like blendstock to produce light fuel oil; or (b) a prescribed substance, material or thing. (biodiesel) biogasoline means (a) a particular substance
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(i) that is derived entirely from biological matter available on a renewable or recurring basis, (ii) that may contain water if the proportion of the
water does not exceed 1% of the particular substance, (iii) that may contain other substances, materials
or things that are not described in subparagraph (i) or (ii) if the combined proportion of those other substances, materials or things does not exceed 6% of the particular substance, and (iv) that is suitable for generating power by means of an internal combustion engine other than a diesel engine when used (A) on its own, (B) after being blended with gasoline, or (C) after being blended with a gasoline-like
blendstock to produce gasoline; or (b) a prescribed (bioessence)
substance,
material
or
thing.
biomethane means (a) a substance that is derived entirely from biological
matter available on a renewable or recurring basis and that is primarily methane; or (b) a prescribed substance, material or thing. (biométhane)
coke means a solid carbonaceous residue that (a) is derived from low-ash, low-sulfur bituminous
coal from which the volatile constituents are driven off by baking in an oven with the result that the fixed carbon and residual ash are fused together; and (b) is suitable as a source of energy. (coke)
coke oven gas means gas that is recovered from the carbonization of coal at high temperatures in a coke oven for the production of coke and that is suitable as a source of energy. (gaz de four à coke) combustible waste means (a) tires or asphalt shingles whether in whole or in
part; or (b) a prescribed substance, material or thing. (déchet combustible)
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commencement day means the earliest day on which any of sections 17 to 26 may apply in a listed province. (date de référence) Commissioner means, except in sections 95, 96 and 164 the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire) confirmed delivery service means certified or registered mail or any other delivery service that provides a record that a notice or document has been sent or delivered. (service de messagerie) covered air journey in respect of a listed province means a journey by aircraft that is (a) from a particular location to another location, both of which are in the listed province; or (b) a prescribed journey or a journey meeting prescribed conditions. (itinéraire aérien assujetti)
covered facility means a facility or property that is (a) a covered facility within the meaning of section
169 that is registered by the Minister of the Environment under section 171 other than a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions; or (b) a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions. (installation assujettie)
covered marine journey in respect of a listed province means a journey by vessel that is (a) from a particular location to another location, both of which are in the listed province; or (b) a prescribed journey or a journey meeting prescribed conditions. (itinéraire maritime assujetti)
delivery in respect of fuel or in respect of a substance, material or thing includes, except in the definition confirmed delivery service and in Division 6, making the fuel, substance, material or thing available. (livraison) distribution system means a pipe or any system or arrangement of pipes for the delivery or distribution of marketable natural gas to ultimate consumers or users. (réseau de distribution) eligible farming activity means
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(a) the operation of eligible farming machinery on a
farm for the purposes of farming; (b) the operation of eligible farming machinery for the purposes of going from a location at a farm to another location at a farm; or (c) a prescribed activity. (activité agricole admissible)
eligible farming machinery means property that is primarily used for the purposes of farming and that is (a) a farm truck or a tractor; (b) a vehicle not licensed to be operated on a public road; (c) an industrial machine or a stationary or portable
engine; or (d) prescribed property;
but does not include (e) a vehicle that is an automobile as defined in subsection 248(1) of the Income Tax Act; (f) property that is used for the purpose of providing
heating or cooling to a building or similar structure; or (g) prescribed property. (machinerie agricole admissible) eligible fishing activity means the operation of an eligible fishing vessel for the purposes of fishing or a prescribed activity. (activité de pêche admissible) eligible fishing vessel means property that is primarily used for the purposes of fishing and that is a fishing vessel or prescribed property, but does not include prescribed property. (navire de pêche admissible) excluded air journey means a journey by aircraft that (a) begins or ends in a listed province other than (i) a covered air journey, or (ii) a prescribed journey or a journey meeting prescribed conditions; or (b) is a prescribed journey or a journey meeting prescribed conditions. (itinéraire aérien exclu) excluded marine journey means a journey by vessel that
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(a) begins or ends in a listed province other than (i) a covered marine journey, or (ii) a prescribed journey or a journey meeting prescribed conditions; or (b) is a prescribed journey or a journey meeting prescribed conditions. (itinéraire maritime exclu)
farmer means a person that carries on a farming business with a reasonable expectation of profit. (agriculteur) farming includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees, but does not include an office or employment under a person engaged in the business of farming. (agriculture) fisher means a person that carries on a fishing business with a reasonable expectation of profit. (pêcheur) fishing includes fishing for or catching shellfish, crustaceans and marine animals but does not include an office or employment under a person engaged in the business of fishing. (pêche) fuel means (a) a substance, material or thing set out in column 2 of any table in Schedule 2, other than (i) combustible waste, (ii) a substance, material or thing that is prepackaged in a factory sealed container of 10 L or less, or (iii) a prescribed substance, material or thing; and (b) a prescribed substance, material or thing. (combustible) gas liquids means a mixture in gaseous or liquid form that consists of two or more of ethane, propane, butane or pentanes plus and that (a) is separated, as a result of processing, from natural
gas or crude oil for the first time; (b) has not been (i) analyzed to assess composition, or (ii) processed into separate identifiable fuels; and
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(c) is not a mixture of ethane, propane, butane or pentanes plus created after the ethane, propane, butane or pentanes plus have been processed into separate identifiable fuels and subsequently remixed into a blend of one or more of the fuels. (liquides de gaz)
gasoline means a substance, including biogasoline, that is suitable for generating power by means of an internal combustion engine other than a diesel engine and that is not any other type of fuel. (essence) heavy fuel oil means a substance that is not petroleum coke and that is made up of a distillate or a residual of crude oil and that has a viscosity greater than 14 centistokes at 50°C. (mazout lourd) high heat value coal means coal with a heating value exceeding 27,000 kJ/kg. (charbon à pouvoir calorifique supérieur) import means import into Canada. (importation) interjurisdictional air carrier in respect of a type of fuel means a person that, in the course of providing a commercial service of transporting individuals or goods by aircraft, uses fuel of that type, in the ordinary course of business, in excluded air journeys. (transporteur aérien entre administrations) interjurisdictional marine carrier in respect of a type of fuel means a person that, in the course of providing a commercial service of transporting individuals or goods by vessel, uses fuel of that type, in the ordinary course of business, in excluded marine journeys. (transporteur maritime entre administrations) interjurisdictional rail carrier in respect of a type of fuel means a person that uses fuel of that type, in the ordinary course of business, in a listed province in the course of providing a commercial service of transporting individuals or goods by rail (a) from one province to another province; or (b) between a place in Canada and a place outside
Canada. (transporteur ferroviaire entre administrations) journey means the transportation of individuals or goods by aircraft or vessel from a particular location to another location where the aircraft or vessel is next stopped if any of the following activities occurs at the particular location and if any of the following activities occurs at the other location:
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(a) individuals embark or disembark the aircraft or
vessel; (b) goods are loaded onto or removed from the aircraft or vessel; or (c) the aircraft or vessel is stopped to allow for its servicing or refuelling or for emergency or safety purposes. (itinéraire)
judge in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge) kerosene means a light petroleum distillate that meets the requirements of the National Standard of Canada CAN/CGSB-3.3, Kerosene, as amended from time to time, but does not include aviation turbo fuel. (kérosène) light fuel oil means a substance that (a) is made up of (i) a distillate or a residual of crude oil that has a viscosity not greater than 14 centistokes at 50°C, or (ii) biodiesel; (b) is suitable for generating power by means of a
diesel engine or is suitable for use in a furnace, boiler or open flame burner; and (c) is not butane, ethane, gas liquids, aviation turbo
fuel, kerosene, naphtha, propane, pentanes plus or still gas. (mazout léger) listed province means a province or area listed in Part 1 of Schedule 1. (province assujettie) locomotive includes self-propelled on-track railway equipment but does not include vehicles that are suitable for movement both on and off lines of railway. (locomotive) low heat value coal means coal with a heating value of 27,000 kJ/kg or less. (charbon à pouvoir calorifique inférieur) marketable natural gas means natural gas that consists of at least 90% methane and that meets the specifications for pipeline transport and sale for general distribution to the public. (gaz naturel commercialisable) methanol does not include methanol derived entirely from biological matter available on a renewable or recurring basis. (méthanol)
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Minister means the Minister of National Revenue. (ministre) mixture means a substance, material or thing that is a combination of two or more types of fuel. (mélange) naphtha means a refined or partially refined petroleum fraction with an approximate boiling temperature between 50°C and 204°C other than aviation gasoline, aviation turbo fuel, gasoline, heavy fuel oil, kerosene, light fuel oil or petroleum coke. (naphta) natural gas includes a combination of natural gas and biomethane but does not include still gas. (gaz naturel) net charge for a reporting period of a person means the amount determined for the reporting period of the person under subsection 71(2). (redevance nette) non-covered activity means an activity in respect of which fuel (a) is used (i) as a raw material in an industrial process that
produces another fuel or another substance, material or thing, (ii) as a solvent or diluent in the production or
transport of crude bitumen or another substance, material or thing, or (iii) in prescribed circumstances; and (b) is not put into a fuel system that produces heat or
energy and is not burned or flared. (activité non assujettie) non-marketable natural gas means natural gas other than marketable natural gas. (gaz naturel non commercialisable) officer means, except in sections 90, 138 and 160, (a) a person who is appointed or employed in the administration or enforcement of this Part; and (b) with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act. (préposé)
pentanes plus means a substance that is obtained from the production or processing of raw gas, condensate or crude oil, that is not any other type of fuel and that is (a) pentane;
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(b) hydrocarbons heavier than pentane; or (c) a combination of pentane and heavier hydrocarbons. (pentanes plus)
person means an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne) personal representative of a deceased individual or the estate or succession of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession. (représentant personnel) petroleum coke includes (a) a carbonaceous solid produced from an oil refinery
coke unit or an oil or bitumen upgrader coker unit; (b) a carbonaceous solid produced from a cracking process, including coking, fluid coking, flexicoking and delayed coking; or (c) any substance commonly referred to as “green coke” or “fuel grade coke”. (coke de pétrole)
prescribed means (a) in the case of a form or the manner of filing a
form, authorized by the Minister; (b) in the case of the information to be given on or with a form, specified by the Minister; (c) in the case of the manner of making or filing an
election, authorized by the Minister; and (d) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (version anglaise seulement)
produce means, in respect of fuel, to obtain fuel or bring fuel into existence by any method or process including (a) mining, extracting, removing or otherwise obtaining from the earth; (b) manufacturing, synthesizing, refining or blending;
or
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(c) using any means of altering the chemical or physical properties of a substance, material or thing. (production) qualifying aviation fuel means a type of fuel that is aviation gasoline, aviation turbo fuel or a prescribed type of fuel. (combustible d’aviation admissible) qualifying farming fuel means a type of fuel that is gasoline, light fuel oil or a prescribed type of fuel. (combustible agricole admissible) qualifying fishing fuel means a type of fuel that is gasoline, light fuel oil or a prescribed type of fuel. (combustible de pêche admissible) qualifying marine fuel means a type of fuel that is heavy fuel oil, light fuel oil, marketable natural gas or a prescribed type of fuel. (combustible maritime admissible) qualifying motive fuel means a type of fuel that is gasoline, light fuel oil, marketable natural gas, propane or a prescribed type of fuel. (combustible moteur admissible) qualifying rail fuel means a type of fuel that is light fuel oil, marketable natural gas or a prescribed type of fuel. (combustible ferroviaire admissible) rate in respect of a type of fuel, or in respect of combustible waste, for a listed province at a particular time means (a) unless paragraph (b) applies, the rate set out in column 5 of the table in Schedule 2 that is applicable for the period of time that includes the particular time and that is opposite (i) that type of fuel or combustible waste, as the
case may be, set out in column 2 of that table, and (ii) the name of that listed province set out in column 4 of that table; and (b) if prescribed circumstances exist or prescribed conditions are met, the prescribed rate or the rate determined in prescribed manner that is applicable at the particular time for that listed province and for that type of fuel or combustible waste, as the case may be. (taux)
record means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood
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by a person or a computer system or other device. (registre) registered air carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as an air carrier in respect of that type of fuel. (transporteur aérien inscrit) registered distributor in respect of a type of fuel means a person that is registered under Division 4 of this Part as a distributor in respect of that type of fuel. (distributeur inscrit) registered emitter means a person that is registered under Division 4 of this Part as an emitter. (émetteur inscrit) registered importer in respect of a type of fuel means a person that is registered under Division 4 of this Part as an importer in respect of that type of fuel. (importateur inscrit) registered marine carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a marine carrier in respect of that type of fuel. (transporteur maritime inscrit) registered rail carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a rail carrier in respect of that type of fuel. (transporteur ferroviaire inscrit) registered road carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a road carrier in respect of that type of fuel. (transporteur routier inscrit) registered specified air carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a specified air carrier in respect of that type of fuel. (transporteur aérien désigné inscrit) registered specified marine carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a specified marine carrier in respect of that type of fuel. (transporteur maritime désigné inscrit) registered specified rail carrier in respect of a type of fuel means a person that is registered under Division 4 of this Part as a specified rail carrier in respect of that type of fuel. (transporteur ferroviaire désigné inscrit) registered user in respect of a type of fuel or in respect of combustible waste means a person that is registered under Division 4 of this Part as a user in respect of that
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type of fuel or in respect of combustible waste. (utilisateur inscrit) reporting period of a person means the reporting period of the person as determined under section 68. (période de déclaration) specified commercial vehicle means a vehicle (a) that is used to provide commercial transportation
of individuals or goods by road (i) from one province to another province, or (ii) from a particular location to another location if
one location is in Canada and one location is outside Canada; (b) that (i) has two axles and a gross vehicle weight exceeding 11,797 kg, (ii) has three or more axles regardless of weight, or (iii) when combined with the trailer with which it is used, has a gross vehicle weight exceeding 11,797 kg; and (c) that is not a recreational vehicle, including a motor home, bus or pickup truck with attached camper, if used solely for a particular individual’s personal use or enjoyment or the personal use or enjoyment of any other individual at the particular individual’s expense. (véhicule commercial désigné)
still gas means gas suitable for use in an oil refinery that is produced as a result of distillation, cracking, reforming or other oil refining processes. (gaz de distillation) supply tank means a receptacle of a vehicle in which fuel is held for use in the operation of (a) the vehicle; (b) an auxiliary component of the vehicle; or (c) an auxiliary component of another vehicle, if the other vehicle is attached to the vehicle. (réservoir d’alimentation)
use includes flaring but does not include venting. (utilisation) vehicle means any conveyance that is suitable for the transportation of individuals or goods by water, land or air. (véhicule)
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vessel means any conveyance that is suitable for the transportation of individuals or goods by water. (navire)
Meaning of administration or enforcement of this Part 4 (1) For greater certainty, a reference in this Part to the administration or enforcement of this Part includes the collection of any amount payable under this Part.
Regulations under this Part (2) For greater certainty, a reference to “this Part” in section 3, subsection 4(1) or sections 5 to 168 is to be read as a reference to “this Part or regulations made under this Part”. Covered facility of a person 5 For the purposes of this Part, a covered facility is a
covered facility of a person if (a) a covered facility certificate in respect of the covered facility has been issued to the person by the Minister of the Environment under section 171; or (b) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions in respect of the covered facility.
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Arm’s length 6 (1) For the purposes of this Part, (a) related persons are deemed not to deal with each
other at arm’s length; and (b) it is a question of fact whether persons not related
to each other are, at any particular time, dealing with each other at arm’s length. Related persons (2) For the purposes of this Part, persons are related to each other if they are related persons within the meaning of subsection 6(2) of the Excise Act, 2001.
Exclusive economic zone and continental shelf 7 For greater certainty, an area, for the purposes of this
Part, may include all or part of the exclusive economic zone of Canada or the continental shelf of Canada.
General Rules of Application Determining quantities — litres 8 (1) Unless any of subsections (5), (6) and (8) apply, for the purpose of determining a quantity of fuel of a certain type under this Part, if the rate in respect of that type of fuel is expressed in $/litre, the quantity of fuel is the number of litres that the fuel would occupy at 15°C.
Determining quantities — cubic metres (2) Unless subsection (7) or (8) applies, for the purpose
of determining a quantity of fuel of a certain type under this Part, if the rate in respect of that type of fuel is expressed in $/cubic metre, the quantity of fuel is the number of cubic metres that the fuel would occupy at 15°C and 101.325 kPa.
Determining quantities — coal (3) Unless subsection (8) applies, for the purpose of determining a quantity of high heat value coal or low heat value coal under this Part, the quantity of coal is the weight of the coal measured in tonnes and normalized to (a) 7.7% moisture by weight in the case of high heat value coal; or (b) 19% moisture by weight in the case of low heat value coal.
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Determining quantities — coke (4) Unless subsection (8) applies, for the purpose of determining a quantity of coke under this Part, the quantity of coke is the weight of the coke measured in tonnes and, if a moisture content is prescribed, normalized to the prescribed moisture content.
Gasoline with proportion of biogasoline exceeding 10% (5) Unless subsection (8) applies, if a quantity of gasoline
contains a particular proportion of biogasoline (expressed as a percentage) that exceeds 10%, the quantity of gasoline is deemed, for the purpose of this Part, to be the number of litres determined by the formula A × (100% – B)/95%
where A
is the number of litres that the gasoline would occupy at 15°C; and
B
is the particular proportion.
Light fuel oil with proportion of biodiesel exceeding 5% (6) Unless subsection (8) applies, if a quantity of light fuel oil contains a particular proportion of biodiesel (expressed as a percentage) that exceeds 5%, the quantity of light fuel oil is deemed, for the purpose of this Part, to be the number of litres determined by the formula A × (100% – B)/98%
where A
is the number of litres that the light fuel oil would occupy at 15°C; and
B
is the particular proportion.
Natural gas that contains biomethane (7) Unless subsection (8) applies, if a quantity of marketable natural gas or non-marketable natural gas contains a particular proportion of biomethane (expressed as a percentage), for the purpose of this Part, the quantity of marketable natural gas or non-marketable natural gas is deemed to be the number of cubic metres determined by the formula A × (100% – B)
where
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A
is the number of cubic metres that the marketable natural gas or non-marketable natural gas would occupy at 15°C and 101.325 kPa; and
B
is the particular proportion.
Determining quantities — prescribed type of fuel (8) For the purpose of determining a quantity under this
Part of a prescribed type of fuel, the quantity of fuel of that type is determined in prescribed manner if prescribed conditions are met.
Determining quantities 9 Any determination of a quantity of fuel under this Part is to be made in a manner satisfactory to the Minister.
Fuel brought into a listed province 10 (1) For the purposes of this Part, if a particular person is transporting fuel on behalf of another person and the fuel is, at a particular time, brought into a listed province in the course of being transported to a location in the listed province, the other person and not the particular person is deemed to have brought the fuel into the listed province at the particular time.
Fuel removed from a listed province (2) For the purposes of this Part, if a particular person is transporting fuel on behalf of another person and the fuel is, at a particular time, removed from a listed province in the course of being transported to a location outside the listed province, the other person and not the particular person is deemed to have removed the fuel from the listed province at the particular time.
Fuel in transit through a listed province 11 For the purposes of this Part, if a person at a particular time brings a quantity of fuel into a listed province from a place in Canada, if the fuel is being brought into the listed province in the course of the transportation of the fuel to a place outside the listed province, if the fuel is transported without being stored in the listed province (otherwise than in a manner that is solely incidental to the transportation) and if the person is a registered emitter or is registered under Division 4 of this Part in respect of that type of fuel otherwise than only as a road carrier, then the fuel is deemed not to have been brought into the listed province at the particular time.
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Fuel imported in a listed province 12 For the purposes of this Part, if a person at a particular time imports a quantity of fuel at a location in a listed province, if the fuel is imported in the course of the transportation of the fuel to a place outside the listed province, if the fuel is transported without being stored in the listed province (otherwise than in a manner that is solely incidental to the transportation) and if the person is a registered emitter or is registered under Division 4 of this Part in respect of that type of fuel otherwise than only as a road carrier, then the fuel is deemed not to have been imported at a location in the listed province at the particular time.
Importer 13 For the purposes of this Part, the person that is considered to import fuel is the importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff on the fuel or that would be liable to pay that duty on the fuel if the fuel were subject to that duty.
Delivery of marketable natural gas — distribution system 14 For the purposes of this Part, if marketable natural
gas is delivered to a particular person by means of a distribution system, the person that is considered to deliver the marketable natural gas is (a) unless paragraph (b) applies, the person that measures, on a regular basis and for the purpose of billing the particular person or providing the particular person’s billing information to a third party, the particular person’s consumption or usage of marketable natural gas that is delivered by means of the distribution system; or (b) if prescribed circumstances exist or prescribed conditions are met, the person that is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions.
Substance marketed as fuel 15 If a substance, material or thing is not fuel but is
sold, represented or marketed as fuel of a particular type, the substance, material or thing is deemed, for the purposes of this Part, to be fuel of the particular type, except if the substance, material or thing is prepackaged in a factory sealed container of 10 L or less, is combustible waste or is a prescribed substance, material or thing.
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Mixtures 16 (1) A mixture is deemed to be fuel of the type that is
present in the highest proportion in the mixture. Prescribed mixtures (2) Despite subsection (1), if prescribed conditions are
met in respect of a mixture, the mixture is deemed to be fuel of a prescribed type.
Non-application (3) This section does not apply to a substance, material
or thing that would be fuel in the absence of subsections (1) and (2).
DIVISION 2
Application of Charge SUBDIVISION A
General Application of Charge to Fuel and Combustible Waste Charge — delivery by registered distributor 17 (1) Subject to this Part, a particular registered distributor in respect of a type of fuel that delivers, at a particular time, fuel of that type in a listed province to another person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40. The charge becomes payable at the particular time.
Charge not payable (2) The charge under subsection (1) is not payable if (a) the particular registered distributor delivers the
fuel in the listed province to another person that is (i) in respect of that type of fuel, a registered distributor, a registered specified air carrier, a registered specified marine carrier, a registered specified rail carrier or a registered user, (ii) a registered emitter, (iii) a farmer, if the fuel is a qualifying farming fuel,
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(iii.1) a fisher, if the fuel is a qualifying fishing fuel and the listed province is prescribed, or (iv) a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, if prescribed circumstances exist; and (b) an exemption certificate applies in respect of the delivery in accordance with section 36.
Charge not payable — ships’ stores (3) The charge under subsection (1) is not payable if the
fuel is, in accordance with the Ships’ Stores Regulations, designated as ships’ stores for use on board a conveyance of a class prescribed under those regulations.
Charge — use by registered distributor 18 (1) Subject to this Part, every registered distributor in respect of a type of fuel that uses, at a particular time, fuel of that type in a listed province must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40. The charge becomes payable at the particular time.
Deemed use — supply tank (2) For the purposes of subsection (1), if a registered distributor in respect of a type of fuel transfers fuel of that type at a particular time into a supply tank of a vehicle (other than a specified commercial vehicle) of the registered distributor at a particular location and (a) if the particular location is in a listed province, the registered distributor is deemed to use the fuel at the particular time in the listed province; and (b) if the particular location is not in a listed province,
the registered distributor is deemed to use the fuel at the particular time otherwise than in a listed province.
Exception (3) Subsection (2) does not apply if the registered distributor is also a registered emitter and the particular location is a covered facility of the registered distributor.
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Charge not payable — used at a covered facility (4) The charge under subsection (1) is not payable to the
extent that the fuel is used by the registered distributor at a covered facility of the registered distributor if the registered distributor is also a registered emitter. Charge not payable — used in a non-covered activity (5) The charge under subsection (1) is not payable to the
extent that the fuel is used in a non-covered activity.
Charge — bringing into a listed province 19 (1) Subject to this Part, every person that brings, at a particular time, fuel into a listed province from a place in Canada must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 if the person is a registered emitter or is, in respect of that type of fuel, a registered user, a registered importer, a registered air carrier, a registered marine carrier or a registered rail carrier. The charge becomes payable at the particular time.
Charge — importation (2) Subject to this Part, every person that imports, at a
particular time, fuel at a location in a listed province must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 if the person is a registered emitter or is, in respect of that type of fuel, a registered user, a registered importer, a registered air carrier, a registered marine carrier or a registered rail carrier. The charge becomes payable at the particular time.
Non-application (3) Subsections (1) and (2) do not apply, in respect of a type of fuel, to a person that is a registered distributor in respect of that type of fuel.
Charge not payable — supply tanks (4) The charge under subsection (1) or (2) is not payable
if the fuel is brought in or imported in a supply tank of a vehicle and the fuel is for use in the operation of (a) the vehicle; (b) an auxiliary component of the vehicle; or
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(c) an auxiliary component of another vehicle attached to the vehicle.
Exception (5) Subsection (4) does not apply to fuel that is brought
into a listed province, or imported at a location in a listed province, by a person (a) if the fuel is transported in a supply tank of a specified commercial vehicle of the person, the fuel is a type of qualifying motive fuel and the person (i) is a registered emitter or is, in respect of that
type of fuel, a registered importer or a registered user, and (ii) is required to be registered under Division 4 of
this Part as a road carrier in respect of that type of fuel but is not so registered; (b) if the fuel is brought in or imported in a supply tank of a locomotive and the person is an interjurisdictional rail carrier in respect of that type of fuel and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier; (c) to the extent that the fuel is brought in or imported in a supply tank of an aircraft for use in a covered air journey in respect of the listed province, if the person is an interjurisdictional air carrier in respect of that type of fuel and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier; or (d) to the extent that the fuel is brought in or imported in a supply tank of a vessel for use in a covered marine journey in respect of the listed province, if the person is an interjurisdictional marine carrier in respect of that type of fuel and is not, in respect of that type of fuel, registered as an air carrier, marine carrier or rail carrier.
Application 20 (1) This section does not apply, in respect of a type of
fuel, to a person that is
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(a) a registered distributor in respect of that type of
fuel; (b) a registered importer in respect of that type of fuel; (c) a registered specified air carrier or registered air
carrier in respect of that type of fuel; (d) a registered specified marine carrier or registered marine carrier in respect of that type of fuel; (e) a registered specified rail carrier or registered rail
carrier in respect of that type of fuel; (f) a registered emitter; or (g) a registered user in respect of that type of fuel.
Charge — bringing into a listed province (2) Subject to this Part, every person that brings, at a
particular time, fuel into a listed province from a place in Canada must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40. The charge becomes payable at the particular time.
Charge — importation (3) Subject to this Part, every person that imports, at a particular time, fuel at a location in a listed province must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40. The charge becomes payable at the particular time.
Application of Customs Act (4) The charge under subsection (3) is to be paid and collected under the Customs Act, and interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the charge were a customs duty levied on the fuel under the Customs Tariff and, for those purposes, the Customs Act, with any modification that the circumstances require, applies subject to this Part.
Charge not payable — small quantities (5) A charge under subsection (2) or (3) is not payable if
the fuel is brought in or imported otherwise than in a supply tank of a vehicle, the fuel is gasoline, kerosene,
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light fuel oil or propane and the quantity of the fuel does not exceed 200 L.
Charge not payable — supply tanks (6) A charge under subsection (2) or (3) is not payable if
the fuel is brought in or imported in a supply tank of a vehicle and the fuel is for use in the operation of (a) the vehicle; (b) an auxiliary component of the vehicle; or (c) an auxiliary component of another vehicle attached to the vehicle.
Exception — supply tanks (7) Subsection (6) does not apply (a) if the person is required to be registered under Division 4 of this Part as a specified air carrier or air carrier in respect of that type of fuel but is not so registered; (b) if the person is required to be registered under Division 4 of this Part as a specified marine carrier or marine carrier in respect of that type of fuel but is not so registered; (c) if the person is required to be registered under Division 4 of this Part as a specified rail carrier or rail carrier in respect that type of fuel but is not so registered; (d) if the fuel is in a supply tank of a specified commercial vehicle and the person is required to be registered under Division 4 of this Part as a road carrier in respect of that type fuel but is not so registered; (e) if the person is an interjurisdictional rail carrier in respect of that type of fuel and the fuel is brought in or imported in a supply tank of a locomotive; (f) to the extent that the fuel is brought in or imported
in a supply tank of an aircraft for use in a covered air journey in respect of the listed province, if the person is an interjurisdictional air carrier in respect of that type of fuel; or (g) to the extent that the fuel is brought in or imported in a supply tank of a vessel for use in a covered marine journey in respect of the listed province, if the person is an interjurisdictional marine carrier in respect of that type of fuel.
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Charge — production 21 (1) Subject to this Part, a person that produces at a particular time fuel in a listed province must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 unless the person is (a) a registered distributor in respect of that type of fuel; (b) a registered specified air carrier in respect of that type of fuel; (c) a registered specified marine carrier in respect of
that type of fuel; (d) a registered specified rail carrier in respect of that
type of fuel; or (e) a prescribed person, a person of a prescribed class
or a person meeting prescribed conditions.
When charge payable (2) The charge under subsection (1) becomes payable at
the particular time referred to in that subsection. Charge — diversion from covered facility 22 (1) Subject to this Part, if at any time fuel is delivered
in a listed province by a registered distributor in respect of that type of fuel to a person and an exemption certificate applies in respect of the delivery in accordance with section 36, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that the fuel is removed, at a later time, from a covered facility of the person in the listed province.
Charge — diversion of fuel intended for use at covered facility (2) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of
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that type of fuel to a person at a location that is not a covered facility of the person, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the certificate includes the declaration referred to in subparagraph 36(1)(b)(v), the person must, unless a charge under subsection (1) applies in respect of the fuel and the listed province, pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at a later time, the fuel is (a) used by the person in the listed province otherwise
than at a covered facility; or (b) delivered by the person to another person unless
the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.
Charge — diversion from covered facility following a rebate (3) Subject to this Part, if a quantity of fuel is, at any
time, brought to a covered facility of a person in a listed province and a rebate under section 44 in respect of the fuel and the listed province is payable to the person, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40, to the extent the fuel is removed, at a later time, from a covered facility of the person in the listed province.
When charge payable (4) The charge under any of subsections (1) to (3) becomes payable at the later time referred to in whichever of those subsections applies. Charge not payable (5) The charge under any of subsections (1) to (3) is not
payable by the person if (a) the fuel is removed from the covered facility of the
person in the listed province and (i) is delivered by the person to a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or
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(ii) is brought to another covered facility of the person in the listed province; (b) at the later time referred to in whichever of those
subsections is applicable, the person (i) is not a registered emitter, or (ii) is a registered distributor in respect of that type of fuel; or (c) prescribed circumstances exist or prescribed conditions are met. Charge — ceasing to be a covered facility (6) Subject to this Part, if at any time fuel is delivered to
a person in a listed province by a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that the fuel, at a later time, is held by the person at, or is in transit to, a facility or property of the person in the listed province that ceases, at the later time, to be a covered facility of the person in the listed province. The charge becomes payable at the later time.
Charge — ceasing to be a covered facility following a rebate (7) Subject to this Part, if a quantity of fuel is, at any time, brought to a covered facility of a person in a listed province and a rebate under section 44 in respect of the fuel and the listed province is payable to the person, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40, to the extent that the fuel, at a later time, is held by the person at, or is in transit to, a facility or property of the person in the listed province that ceases, at the later time, to be a covered facility of the person in the listed province. The charge becomes payable at the later time.
Charge not payable (8) The charge under subsection (6) or (7) is not payable
if
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(a) at the later time referred to in whichever of those
subsections is applicable, the person (i) is not a registered emitter, or (ii) is a registered distributor in respect of that type of fuel; or (b) prescribed circumstances exist or prescribed conditions are met. Charge — ceasing to be an emitter (9) Subject to this Part, if at any time fuel is delivered to a person in a listed province by a registered distributor in respect of that type of fuel, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the Minister, at a later time, cancels the person’s registration as an emitter, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the person at, or is in transit to, a facility or property that was a covered facility of the person in the listed province immediately before the later time. The charge becomes payable at the later time.
Charge — ceasing to be an emitter following a rebate (10) Subject to this Part, if a quantity of fuel is, at any time, brought to a covered facility of a person in a listed province, if a rebate under section 44 in respect of the fuel and the listed province is payable to the person and if the Minister, at a later time, cancels the person’s registration as an emitter, then the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the person at, or is in transit to, a facility or property that was a covered facility of the person in the listed province immediately before the later time. The charge becomes payable at the later time.
Charge not payable (11) The charge under subsection (9) or (10) is not
payable if
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(a) at the later time referred to in whichever of those
subsections is applicable, the person is a registered distributor in respect of that type of fuel; or (b) prescribed circumstances exist or prescribed conditions are met. Charge not payable (12) The charge under subsection (1), (2), (6) or (9) is
not payable if a charge is payable under section 37 in respect of the fuel. Charge — diversion by registered user 23 (1) Subject to this Part, if at any time fuel is delivered
in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a registered user in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that the fuel is, at a later time, (a) used by the particular person in the listed province
otherwise than in a non-covered activity; or (b) delivered by the particular person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.
When charge payable (2) The charge under subsection (1) becomes payable at the later time referred to in that subsection.
Charge not payable (3) The charge under subsection (1) is not payable if (a) at the later time referred to in that subsection, the
particular person is not a registered user; (b) a charge is payable under section 37 in respect of
the fuel; or (c) prescribed circumstances exist or prescribed conditions are met.
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Charge — ceasing to be registered user (4) Subject to this Part, if at any time fuel is delivered in
a listed province to a particular person by a registered distributor in respect of that type of fuel, if the particular person is a registered user in respect of that type of fuel, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the Minister, at a later time, cancels the particular person’s registration as a user, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the particular person in the listed province. The charge becomes payable at the later time.
Charge not payable (5) The charge under subsection (4) is not payable if (a) at the later time referred to in that subsection, the
Minister registers the particular person as a distributor in respect of that type of fuel; (b) at the later time referred to in that subsection, the
particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the particular person; (c) a charge is payable under section 37 in respect of the fuel; or (d) prescribed circumstances exist or prescribed conditions are met.
Charge — diversion by a farmer 24 (1) Subject to this Part, if at any time fuel is delivered
in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a farmer and an exemption certificate applies in respect of the delivery in accordance with section 36, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at a later time, the fuel is (a) used by the particular person in the listed province otherwise than in eligible farming activities; or (b) delivered by the particular person to another person unless the other person is a registered distributor
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in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.
When charge payable (2) The charge under subsection (1) becomes payable at
the later time referred to in that subsection.
Charge not payable (3) The charge under subsection (1) is not payable if (a) at the later time referred to in that subsection, the
particular person is not a farmer; (b) a charge is payable under section 37 in respect of
the fuel; or (c) prescribed circumstances exist or prescribed conditions are met.
Charge — ceasing to be a farmer (4) Subject to this Part, if at any time fuel is delivered in
a listed province by a registered distributor in respect of that type of fuel to a particular person that is a farmer, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the particular person ceases, at a later time, to be a farmer, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the particular person in the listed province. The charge becomes payable at the later time.
Charge not payable (5) The charge under subsection (4) is not payable if (a) at the later time referred to in that subsection, the
particular person is registered as a distributor in respect of that type of fuel; (b) at the later time referred to in that subsection, the
particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the person; (c) a charge is payable under section 37 in respect of
the fuel; or
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(d) prescribed circumstances exist or prescribed conditions are met.
Charge — delivery in a listed province 24.1 (1) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a fisher and an exemption certificate applies in respect of the delivery in accordance with section 36, the particular person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at a later time, the fuel is (a) used by the particular person in the listed province otherwise than in eligible fishing activities; or (b) delivered by the particular person to another person unless the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36.
When charge payable (2) The charge under subsection (1) becomes payable at the later time referred to in that subsection.
Charge not payable (3) The charge under subsection (1) is not payable if (a) at the later time referred to in that subsection, the
particular person is not a fisher; (b) a charge is payable under section 37 in respect of
the fuel; or (c) prescribed circumstances exist or prescribed conditions are met. Charge — ceasing to be a fisher (4) Subject to this Part, if at any time fuel is delivered in a listed province by a registered distributor in respect of that type of fuel to a particular person that is a fisher, if an exemption certificate applies in respect of the delivery in accordance with section 36 and if the particular person ceases, at a later time, to be a fisher, the particular person must pay to Her Majesty in right of Canada a charge
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in respect of the fuel and the listed province in the amount determined under section 40 to the extent that, at the later time, the fuel is held by the particular person in the listed province. The charge becomes payable at the later time.
Charge not payable (5) The charge under subsection (4) is not payable if (a) at the later time referred to in that subsection, the
particular person is registered as a distributor in respect of that type of fuel; (b) at the later time referred to in that subsection, the
particular person is a registered emitter, but only to the extent that, at the later time, the fuel is held at, or is in transit to, a covered facility of the person; (c) a charge is payable under section 37 in respect of the fuel; or (d) prescribed circumstances exist or prescribed conditions are met.
Charge — combustible waste 25 Subject to this Part, every person that, at a particular time, burns combustible waste in a listed province for the purposes of producing heat or energy must pay to Her Majesty in right of Canada a charge in respect of the combustible waste and the listed province in the amount determined under section 41. The charge becomes payable at the particular time.
Charge — regulations 26 Subject to this Part, a prescribed person, a person of a prescribed class or a person meeting prescribed conditions must pay to Her Majesty in right of Canada a charge in respect of a type of fuel or combustible waste in the amount determined in prescribed manner if prescribed circumstances exist or prescribed conditions are met. The charge becomes payable at the prescribed time.
Charge not payable — regulations 27 A charge under this Part in respect of a type of fuel or
combustible waste is not payable
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(a) by a prescribed person, a person of a prescribed
class or a person meeting prescribed conditions; or (b) if prescribed circumstances exist or prescribed conditions are met.
SUBDIVISION B
Application of Charge to Air, Marine, Rail and Road Carriers Net fuel quantity — registered specified air or marine carrier 28 The net fuel quantity of a person that is a registered specified air carrier or registered specified marine carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula A–B
where A
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) used by the person in the listed province during the reporting period other than a quantity of fuel of that type used in the listed province (i) in a journey by aircraft or vessel, in a locomotive or in a specified commercial vehicle, or (ii) in a non-covered activity if the person is a
registered user in respect of that type of fuel, (b) used by the person in a covered air journey in respect of the listed province during the reporting period, (c) used by the person in a covered marine journey in respect of the listed province during the reporting period, (d) used by the person in a locomotive in the listed province during the reporting period, (e) used by the person in a specified commercial
vehicle in the listed province during the reporting period, (f) delivered in the listed province by the person to another person during the reporting period unless
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(i) the other person is a registered distributor in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, (ii) the person and the other person are both registered specified air carriers in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or (iii) the person and the other person are both registered specified marine carriers in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or (g) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and B
is (a) the total of all quantities, each of which is a
prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province, or (b) unless paragraph (a) applies, zero.
Net fuel quantity — registered specified rail carrier 29 The net fuel quantity of a person that is a registered specified rail carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula A+B–C
where A
is the total of all quantities, each of which is a quantity of fuel of that type that is used by the person in a locomotive in the listed province during the reporting period estimated in a manner satisfactory to the Minister;
B
is the total of all quantities, each of which is a quantity of fuel of that type that is
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(a) used by the person in the listed province during the reporting period other than a quantity of fuel of that type used in the listed province (i) in a journey by aircraft or vessel, in a locomotive or in a specified commercial vehicle, or (ii) in a non-covered activity if the person is a
registered user in respect of that type of fuel, (b) used by the person in a covered air journey in
respect of the listed province during the reporting period, (c) used by the person in a covered marine journey in respect of the listed province during the reporting period, (d) used by the person in a specified commercial vehicle in the listed province during the reporting period, (e) delivered in the listed province by the person to another person during the reporting period unless (i) the other person is a registered distributor
in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or (ii) the other person is a registered specified
rail carrier in respect of that type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36, or (f) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and C
is (a) the total of all quantities, each of which is a prescribed quantity of fuel of that type, or a quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province, or (b) unless paragraph (a) applies, zero.
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Net fuel quantity — registered air or marine carrier 30 The net fuel quantity of a person that is a registered air carrier or registered marine carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula A–B
where A
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) used by the person in a covered air journey in
respect of the listed province during the reporting period, (b) used by the person in a covered marine journey in respect of the listed province during the reporting period, (c) used by the person in a locomotive in the listed province during the reporting period, (d) used by the person in a specified commercial
vehicle in the listed province during the reporting period, (e) removed from a supply tank of an aircraft, vessel, locomotive or specified commercial vehicle of the person at a location in the listed province during the reporting period, or (f) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and B
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) transferred into a supply tank of an aircraft,
vessel, locomotive or specified commercial vehicle of the person at a location in the listed province during the reporting period, or (b) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province.
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Net fuel quantity — registered rail carrier 31 The net fuel quantity of a person that is a registered rail carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula A+B–C
where A
is the total of all quantities, each of which is a quantity of fuel of that type that is used by the person in a locomotive in the listed province during the reporting period estimated in a manner satisfactory to the Minister;
B
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) used by the person in a covered air journey in respect of the listed province during the reporting period, (b) used by the person in a covered marine journey in respect of the listed province during the reporting period, (c) used by the person in a specified commercial
vehicle in the listed province during the reporting period, (d) removed from a supply tank of an aircraft, vessel, locomotive or specified commercial vehicle of the person at a location in the listed province during the reporting period, or (e) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and C
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) transferred into a supply tank of an aircraft,
vessel, locomotive or specified commercial vehicle of the person at a location in the listed province during the reporting period, or (b) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province.
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Net fuel quantity — registered road carrier 32 The net fuel quantity of a person that is a registered road carrier in respect of a type of fuel for a reporting period of the person, for that type of fuel and for a listed province is the amount determined by the formula A–B
where A
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) used by the person in a specified commercial
vehicle in the listed province (unless the fuel is used at a covered facility of the person and the person is a registered emitter) during the reporting period, (b) removed from a supply tank of a specified
commercial vehicle of the person at a location in the listed province during the reporting period, or (c) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province; and B
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) transferred into a supply tank of a specified commercial vehicle of the person at a location in the listed province (unless the location is a covered facility of the person and the person is a registered emitter) during the reporting period, or (b) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the reporting period and the listed province.
Annual net fuel adjustment — rail carrier 33 If, at any time in a particular calendar year, a person
is a registered specified rail carrier or registered rail carrier in respect of a type of fuel, the annual net fuel
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adjustment of the person for the particular calendar year, for that type of fuel and for a listed province is the amount determined by the formula A−B
where A
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) used by the person in a locomotive in the listed province at any time in the particular calendar year when the person is a registered specified rail carrier or registered rail carrier in respect of that type of fuel, or (b) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the particular calendar year and the listed province; and B
is the total of all quantities, each of which is a quantity of fuel of that type that is (a) the total determined for A in section 29 or 31 for a reporting period of the person in the particular calendar year, for that type of fuel and for the listed province, or (b) a prescribed quantity of fuel of that type, or a
quantity of fuel of that type determined in prescribed manner, for the particular calendar year and the listed province.
Charge — net fuel quantity 34 If the net fuel quantity, determined under any of sections 28 to 32, of a person for a reporting period, for a type of fuel and for a listed province is a positive amount, the person must pay to Her Majesty in right of Canada a charge in respect of that net fuel quantity and the listed province in the amount determined under section 40. The charge becomes payable on the last day of the reporting period.
Charge — annual net fuel adjustment 35 If the annual net fuel adjustment, determined under section 33, of a person for a particular calendar year, for that type of fuel and for a listed province is a positive amount, the person must pay to Her Majesty in right of Canada a charge in respect of that annual net fuel adjustment and the listed province in the amount determined
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under section 40. The charge becomes payable on June 30 of the calendar year following the particular calendar year.
SUBDIVISION C
Exemption Certificate Exemption certificate 36 (1) If fuel is delivered to a person by another person, an exemption certificate applies in respect of the delivery, for the purposes of this Part, only if (a) the certificate is made in prescribed form containing prescribed information; (b) the certificate includes a declaration by the person (i) that the person is a registered distributor in respect of that type of fuel, (ii) that the person is a registered specified air carrier in respect of that type of fuel, (iii) that the person is a registered specified marine
carrier in respect of that type of fuel, (iv) that the person is a registered specified rail
carrier in respect of that type of fuel, (v) that the person is a registered emitter and that the fuel is for use at a covered facility of the person, (vi) that the person is a registered user in respect of that type of fuel and that the fuel is for use in a noncovered activity, (vii) that the person is a farmer, that the location at which the fuel is delivered is a farm, that the fuel is for use exclusively in the operation of eligible farming machinery or of an auxiliary component of eligible farming machinery and that all or substantially all of the fuel is for use in the course of eligible farming activities, (vii.1) that the person is a fisher, that the fuel is for
use exclusively in the operation of an eligible fishing vessel and that all or substantially all of the fuel is for use in the course of eligible fishing activities, or (viii) that the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions and that prescribed circumstances exist;
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(c) the person provides, in a manner satisfactory to
the Minister, the certificate in respect of the delivery to the other person; and (d) the other person retains the certificate and indicates to the person, in a manner satisfactory to the Minister, that the delivery is subject to the certificate.
Exemption certificate does not apply (1.1) Despite subsection (1), if fuel is delivered to a fisher in a listed province that is not prescribed for the purposes of subparagraph 17(2)(a)(iii.1), an exemption certificate does not apply in respect of the delivery.
Exemption certificate — regulations (2) Despite subsection (1), if prescribed circumstances
exist or prescribed conditions are met, an exemption certificate applies, for the purposes of this Part, in respect of a delivery of fuel in accordance with prescribed rules.
Charge — false declaration 37 (1) If a particular person delivers fuel in a listed province to another person at a particular time, if an exemption certificate applies in respect of the delivery in accordance with subsection 36(1) and if the declaration referred to in paragraph 36(1)(b) is, at the particular time, false, the following rules apply: (a) the other person must pay to Her Majesty in right
of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40; (b) the other person is liable to pay, in addition to any
other penalty under this Part, a penalty equal to 25% of the amount of the charge under paragraph (a) payable in respect of the fuel; and (c) if the particular person knows, or ought to have known, that the declaration is, at the particular time, false, the particular person and the other person are jointly and severally, or solidarily, liable for the payment of the charge in respect of the fuel and the listed
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province under paragraph (a), the penalty under paragraph (b) and any related interest and penalties.
When charge payable (2) The charge under subsection (1) becomes payable at the particular time referred to in that subsection.
SUBDIVISION D
Application of Charge in Special Circumstances Charge — fuel held on adjustment day 38 (1) Subject to subsection (3), every person that holds a quantity of a type of fuel in a listed province at the beginning of an adjustment day must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined by the formula A–B
where A
is the amount that would be the amount of a charge in respect of the quantity of the fuel and the listed province determined under section 40 if that charge had become payable on the adjustment day; and
B
is (a) if the adjustment day is commencement day, zero, and (b) in any other case, the amount that would be the amount of a charge in respect of the quantity of the fuel and the listed province determined under section 40 if that charge had become payable on the day before the adjustment day.
Exception (2) Subsection (1) does not apply to a quantity of fuel held by a person if the fuel was delivered to the person by a registered distributor in respect of that type of fuel and (a) the person is a registered emitter and the fuel is
held at, or is in transit to, a covered facility of the person; (b) the person is a registered user in respect of that
type of fuel and an exemption certificate applies in respect of the delivery in accordance with section 36;
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(c) the person is a farmer, the fuel is a qualifying farming fuel, and an exemption certificate applies in respect of the delivery in accordance with section 36; or (d) the person is a fisher, the fuel is a qualifying fishing fuel, and an exemption certificate applies in respect of the delivery in accordance with section 36.
When charge payable (3) The charge under subsection (1) becomes payable on
the adjustment day. Charge not payable (4) A charge under subsection (1) in respect of a quantity
of a type of fuel held at the beginning of an adjustment day by a person in a listed province is not payable (a) if the person is (i) a registered distributor in respect of that type of fuel, (ii) a registered specified air carrier in respect of
that type of fuel, (iii) a registered specified marine carrier in respect
of that type of fuel, or (iv) a registered specified rail carrier in respect of
that type of fuel; (b) the fuel is, in accordance with the Ships’ Stores
Regulations, designated as ships’ stores for use on board a conveyance of a class prescribed under those regulations; or (c) the amount of the charge is less than $1,000.
Requirement to determine quantity of fuel (5) Every person that holds fuel (other than in a supply tank of a vehicle) in a listed province at the beginning of an adjustment day and that is, or that can reasonably be expected to be, liable to pay a charge under this section in respect of the fuel and the listed province must determine the quantity of fuel of that type held in the listed province by that person at the beginning of the adjustment day.
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Charge — ceasing to be registered 39 (1) If a person holds, at a particular time, a quantity of a type of fuel in a listed province, if the person was immediately before the particular time registered as a distributor, specified air carrier, specified marine carrier or specified rail carrier in respect of that type of fuel and if the Minister cancels that registration at the particular time, the person must pay to Her Majesty in right of Canada a charge in respect of the fuel and the listed province in the amount determined under section 40, unless the Minister also registers the person at the particular time as (a) a distributor in respect of that type of fuel; (b) a specified air carrier in respect of that type of fuel; (c) a specified marine carrier in respect of that type of
fuel; or (d) a specified rail carrier in respect of that type of fuel.
Exception (2) Subsection (1) does not apply to fuel that is held by
the person referred to in that subsection if that person is a registered emitter at the particular time but only to the extent that the fuel is, at the particular time, held by the person at, or is in transit to, a covered facility of the person.
When charge payable (3) The charge under subsection (1) becomes payable at
the particular time referred to in that subsection.
SUBDIVISION E
Amount of Charge Charge amount — fuel 40 (1) The amount of a charge payable under this Division (other than section 38) in respect of fuel and a listed province is equal to the amount determined by the formula A×B
where
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A
is (a) if the charge becomes payable under section 34, the net fuel quantity, (b) if the charge becomes payable under section 35, the annual net fuel adjustment, or (c) in any other case, the quantity of the fuel in respect of which the charge becomes payable; and
B
is (a) if the charge becomes payable under section 35, the rate in respect of fuel of that type for the listed province applicable on December 31 of the calendar year that precedes the calendar year that includes the time at which the charge becomes payable, and (b) in any other case, the rate in respect of fuel of that type for the listed province applicable at the time the charge becomes payable.
Charge amount — mixture (2) Despite subsection (1), if a manner is prescribed in
respect of a mixture that is deemed to be fuel of a prescribed type under subsection 16(2), the amount of a charge payable under this Division in respect of such a mixture is equal to the amount determined in prescribed manner.
Charge amount — regulations (3) Despite subsection (1), if prescribed circumstances
exist or prescribed conditions are met, the amount of a charge payable under this Division in respect of fuel and a listed province is equal to the amount determined in prescribed manner.
Charge amount — combustible waste 41 (1) The amount of a charge payable under section 25 in respect of combustible waste and a listed province is equal to the amount determined by the formula A×B
where A
is the quantity, expressed as a weight measured in tonnes, of the combustible waste; and
B
is the rate in respect of combustible waste for the listed province applicable at the time the charge becomes payable.
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Charge amount — regulations (2) Despite subsection (1), if prescribed circumstances
exist or prescribed conditions are met, the amount of a charge payable in respect of combustible waste and a listed province is equal to the amount determined in prescribed manner.
DIVISION 3
Rebates Statutory recovery rights 42 Except as specifically provided under this Part, the Customs Act or the Financial Administration Act, no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Part.
Rebate — fuel removed from listed province 43 (1) If at a particular time a person that is a registered
emitter or is, in respect of that type of fuel, a registered user, a registered importer, registered air carrier, registered marine carrier or registered rail carrier removes a quantity of fuel of that type from a listed province, the Minister must pay to the person a rebate in respect of the quantity of fuel, the listed province and the reporting period of the person that includes the particular time if, at an earlier time in a particular reporting period, (a) the person brought the quantity of fuel into the
listed province from a place in Canada or imported the fuel at a location in the listed province, a charge under section 19 or 20 was payable by the person at the earlier time in respect of the fuel and the listed province and (i) if that charge was payable under section 19 or
subsection 20(2), that charge was taken into account in the determination of the net charge for the particular reporting period of the person, or (ii) if that charge was payable under subsection 20(3), that charge was paid in accordance with subsection 20(4); (b) the person removed the quantity of fuel from a
covered facility of the person in the listed province and a charge under subsection 22(1) or (2)
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(i) became payable by the person at the earlier time in respect of the quantity of fuel and the listed province, and (ii) is taken into account in the determination of
the net charge for the particular reporting period of the person; or (c) the quantity of fuel was held by the person at, or
the quantity of fuel was in transit to, a facility or property of the person in the listed province that ceased, at the earlier time, to be a covered facility of the person and a charge under subsection 22(4) or (5) (i) became payable by the person at the earlier time in respect of the quantity of fuel and the listed province, and (ii) is taken into account in the determination of
the net charge for the particular reporting period of the person.
Amount of rebate (2) The amount of the rebate under subsection (1) is equal to the amount of the charge referred to in whichever of paragraphs (1)(a) to (c) applies.
Rebate — fuel brought to covered facility 44 (1) If at a particular time a person is a registered
emitter and brings a quantity of fuel to a covered facility of the person in a listed province for use at a covered facility of the person in the listed province, the Minister must pay to the person a rebate in respect of the fuel, the listed province and the reporting period of the person that includes the particular time if, at an earlier time in a particular reporting period, (a) the person brought the quantity of fuel into the
listed province from a place in Canada or imported the fuel at a location in the listed province, a charge under section 19 or 20 was payable by the person at the earlier time in respect of the quantity of fuel and the listed province and (i) if that charge was payable under section 19 or
subsection 20(2), that charge was taken into account in the determination of the net charge for the particular reporting period of the person, or
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(ii) if that charge was payable under subsection 20(3), the charge was paid in accordance with subsection 20(4); (b) the person removed the quantity of fuel from a covered facility of the person in the listed province, a charge under subsection 22(1) or (2) was payable by the person at the earlier time in respect of the quantity of fuel and the listed province and that charge was taken into account in the determination of the net charge for the particular reporting period of the person; or (c) the quantity of fuel was held by the person at, or
the quantity of fuel was in transit to, a facility or property of the person in the listed province that ceased, at the earlier time, to be a covered facility of the person and a charge under subsection 22(4) or (5) (i) became payable by the person at the earlier time in respect of the quantity of fuel and the listed province, and (ii) is taken into account in the determination of the net charge for the particular reporting period of the person.
Amount of rebate (2) The amount of the rebate under subsection (1) is
equal to the amount of the charge referred to in whichever of paragraphs (1)(a) to (c) applies. Rebate — fuel used in non-covered activity 45 (1) If a person, at a particular time in a reporting period of the person, is a registered user in respect of a type of fuel and the person uses a quantity of fuel of that type in a non-covered activity in a listed province, the Minister must pay to the person a rebate in respect of the fuel, the listed province and the reporting period if (a) the person, at an earlier time in a particular reporting period of the person, brought the quantity of fuel into the listed province from a place in Canada or imported the fuel at a location in the listed province; (b) a charge under section 19 or 20 was payable by the
person at the earlier time in respect of the quantity of fuel and the listed province and
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(i) if that charge was payable under section 19 or
subsection 20(2), that charge was taken into account in the determination of the net charge for the particular reporting period of the person, or (ii) if that charge was payable under subsection 20(3), the charge was paid in accordance with subsection 20(4); and (c) the fuel is used at a location that is not a covered facility of the person.
Amount of rebate (2) The amount of the rebate under subsection (1) is
equal to the amount of the charge referred to in paragraph (1)(b). Rebate — net fuel quantity 46 (1) If a net fuel quantity, determined under any of sections 28 to 32, of a person for a reporting period, for a type of fuel and for a listed province is a negative amount, the Minister must pay to the person a rebate in respect of that net fuel quantity, the listed province and the reporting period.
Amount of rebate (2) The amount of a rebate payable under subsection (1)
is equal to the amount determined by the formula A×B
where A
is the net fuel quantity referred to in that subsection; and
B
is the rate in respect of fuel of that type for the listed province applicable on the last day of the reporting period referred to in that subsection.
Amount of rebate — regulations (3) Despite subsection (2), if prescribed circumstances
exist or prescribed conditions are met, the amount of a rebate payable under this section is equal to the amount determined in prescribed manner.
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Rebate — annual net fuel adjustment 47 (1) If an annual net fuel adjustment of a person, determined under section 33, for a calendar year, for a type of fuel and for a listed province is a negative amount, the Minister must pay to the person a rebate in respect of that annual net fuel adjustment and the listed province.
Amount of rebate (2) The amount of a rebate payable under subsection (1)
is equal to the amount determined by the formula A×B
where A
is the annual net fuel adjustment referred to in that subsection; and
B
is the rate in respect of fuel of that type for the listed province applicable on December 31 of the calendar year referred to in that subsection.
Amount of rebate — regulations (3) Despite subsection (2), if prescribed circumstances exist or prescribed conditions are met, the amount of a rebate payable under this section is equal to the amount determined in prescribed manner.
Rebate — regulations 48 The Minister must pay a rebate in respect of fuel or
combustible waste and a listed province to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions in the amount determined in prescribed manner if prescribed circumstances exist or prescribed conditions are met.
Rebate — payment in error 49 (1) The Minister must pay a rebate to a person if the person paid an amount in excess of the amount that was payable by that person under this Part whether the amount was paid by mistake or otherwise.
Amount of rebate (2) The amount of a rebate payable under subsection (1)
by the Minister is the amount of the excess referred to in that subsection.
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Restriction on rebate (3) A rebate under this section in respect of an amount
must not be paid to a person to the extent that (a) the amount was taken into account as an amount required to be paid by the person in respect of a reporting period of the person and the Minister has assessed the person for that period under section 108; or (b) the amount was an amount assessed under section
108. Application for rebate (4) Despite any other provision under this Part, a rebate
under this section in respect of an amount is not to be paid to a person unless an application for the rebate is (a) made in prescribed form containing prescribed information; and (b) filed with the Minister in prescribed manner within two years after the earlier of the day that the amount was taken into account in determining the net charge for a reporting period of the person and the day that the amount was paid to the Receiver General.
One application per month (5) Not more than one application for a rebate under this
section may be made by a person in a calendar month. Restriction on rebate 50 A rebate is not to be paid to a person under this Division (a) to the extent that it can reasonably be regarded
that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other section of this Act or under any other Act of Parliament; or (b) if prescribed circumstances exist or prescribed conditions are met.
Restriction on rebate 51 A rebate under this Division is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act have been filed with the Minister.
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Application for rebate 52 Despite any other provision under this Part, a rebate under this Division, other than section 49, in respect of a particular reporting period of a person is not to be paid unless an application for the rebate (a) is made in prescribed form containing prescribed
information; (b) unless paragraph (c) applies, is filed with the Minister in prescribed manner (i) on or before the day on or before which the return under section 69 is required to be filed for the last reporting period of the person that ends within two years after the end of the particular reporting period, and (ii) with the return in respect of the reporting period in which the amount of the rebate is taken into account in determining the net charge for the reporting period; and (c) if the rebate is payable under section 47 in respect of an annual net fuel adjustment for a particular calendar year, is filed with the Minister in prescribed manner (i) on or before the day on which the return under
section 69 is required to be filed for the reporting period of the person that includes June 30 of the year following the particular calendar year, and (ii) with the return in respect of the reporting period that includes June 30 of the year following the particular calendar year.
Single application 53 Only one application may be made under this Division for a rebate with respect to any matter.
Restriction — bankruptcy 54 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required under this Part, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act to be filed for reporting
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periods of the bankrupt ending before the appointment have been filed and all amounts required under this Part, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act to be paid by the bankrupt in respect of those reporting periods have been paid.
DIVISION 4
Registration, Reporting Periods, Returns and Payments SUBDIVISION A
Registration Distributor — registration required 55 (1) A person is required to be registered, for the purposes of this Part, as a distributor in respect of (a) both marketable natural gas and non-marketable
natural gas, if (i) the person produces marketable natural gas or
non-marketable natural gas in a listed province, (ii) the person imports marketable natural gas or
non-marketable natural gas at a location in a listed province otherwise than in a supply tank of a vehicle, (iii) the person brings marketable natural gas or non-marketable natural gas into a listed province from a place in Canada otherwise than in a supply tank of a vehicle, (iv) the person delivers marketable natural gas or non-marketable natural gas to another person in a listed province, (v) the person measures another person’s consumption or usage, in a listed province, of marketable natural gas and (A) the measurement is done on a regular basis and for the purpose of billing the other person or providing the other person’s billing information to a third party, and (B) the marketable natural gas is delivered by
way of a distribution system,
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(vi) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (vii) prescribed circumstances exist or prescribed
conditions are met; and (b) a type of fuel other than marketable natural gas or non-marketable natural gas, if (i) the person produces fuel of that type in a listed province, (ii) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (iii) prescribed circumstances exist or prescribed
conditions are met.
Timing of application (2) A person that is required under subsection (1) to be
registered as a distributor in respect of a type of fuel must apply to the Minister for registration before (a) unless paragraph (b) or (c) applies, the later of
commencement day and (i) if the type of fuel is marketable natural gas or
non-marketable natural gas, the day that is the earliest of (A) the day on which the person first produces marketable natural gas or non-marketable natural gas in a listed province, (B) the day on which the person first imports
marketable natural gas or non-marketable natural gas in a listed province otherwise than in a supply tank of a vehicle, (C) the day on which the person first brings
marketable natural gas or non-marketable natural gas into a listed province from a place in Canada otherwise than in a supply tank of a vehicle,
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(D) the day on which the person first delivers
marketable natural gas or non-marketable natural gas to another person in a listed province, and (E) the day on which the person first measures another person’s consumption or usage of marketable natural gas in a listed province if (I) the measurement is for the purpose of billing the other person or providing the other person’s billing information to a third party, and (II) the marketable natural gas is delivered by way of a distribution system, and (ii) if the fuel is not marketable natural gas and is not non-marketable natural gas, the day on which the person first produces fuel of that type in a listed province; (b) if the person is a person prescribed under either subparagraph (1)(a)(vi) or (b)(ii), a person of a class prescribed under either of those subparagraphs or a person meeting conditions prescribed under either of those subparagraphs, the prescribed time; or (c) if prescribed circumstances exist or prescribed conditions are met, the prescribed time.
Distributor — registration permitted (3) A person that is not required under subsection (1) to be registered as a distributor in respect of a type of fuel (other than marketable natural gas or non-marketable natural gas) may apply to the Minister to be registered, for the purposes of this Part, as a distributor in respect of that type of fuel if (a) the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province
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(i) to another person for the purpose of resale, in the ordinary course of business, by the other person, (ii) to a registered distributor in respect of that type
of fuel, (iii) to a farmer at a farm if the fuel is qualifying farming fuel, (iii.1) to a fisher if the fuel is qualifying fishing fuel, (iv) to a registered specified air carrier in respect of that type of fuel if the fuel is qualifying aviation fuel, (v) to a registered specified marine carrier in respect of that type of fuel if the fuel is qualifying marine fuel, (vi) to a registered specified rail carrier in respect
of that type of fuel if the fuel is qualifying rail fuel, (vii) to a registered emitter at a covered facility of
the registered emitter, (viii) to a registered user in respect of that type of fuel, or (ix) to another person if the fuel is, in accordance
with the Ships’ Stores Regulations, designated as ships’ stores for use on board a conveyance of a class prescribed under those regulations; (b) the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, removes fuel of that type from a listed province; (c) the person is a prescribed person, a person of a
prescribed class or a person meeting prescribed conditions; or (d) prescribed circumstances exist or prescribed conditions are met.
Non-application (4) This section does not apply
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(a) to a person in respect of a type of fuel if the person
is, or is required to be, registered as (i) a specified air carrier or air carrier in respect of that type of fuel, (ii) a specified marine carrier or marine carrier in
respect of that type of fuel, or (iii) a specified rail carrier or rail carrier in respect of that type of fuel; (b) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (c) if prescribed circumstances exist or prescribed conditions are met.
Importer — registration required 56 (1) A person is required to be registered, for the purposes of this Part, as an importer in respect of a type of fuel if (a) the person imports fuel of that type — other than fuel that is imported in a supply tank of a vehicle or fuel that is gasoline, kerosene, light fuel oil or propane in a quantity that does not exceed 200 L — at a location in a listed province; (b) the person brings fuel of that type — other than fuel that is brought in a supply tank of a vehicle or fuel that is gasoline, kerosene, light fuel oil or propane in a quantity that does not exceed 200 L — into a listed province from a place in Canada; (c) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (d) prescribed circumstances exist or prescribed conditions are met.
Timing of application (2) A person that is required under subsection (1) to be
registered as an importer in respect of a type of fuel must apply to the Minister for registration before (a) unless paragraph (b) or (c) applies, the later of commencement day and the earlier of
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(i) the day on which the person first imports fuel of that type — other than fuel that is imported in a supply tank of a vehicle or fuel that is gasoline, kerosene, light fuel oil or propane in a quantity that does not exceed 200 L — at a location in a listed province, and (ii) the day on which the person first brings fuel of
that type — other than fuel that is brought in a supply tank of a vehicle or fuel that is gasoline, kerosene, light fuel oil or propane in a quantity that does not exceed 200 L — into a listed province from a place in Canada; (b) if the person is a person prescribed under paragraph (1)(c), a person of a class prescribed under that paragraph or a person meeting conditions prescribed under that paragraph, the prescribed time; or (c) if prescribed circumstances exist or prescribed conditions are met, the prescribed time.
Importer — registration permitted (3) A person that is not required under subsection (1) to be registered as an importer in respect of a type of fuel, may apply to the Minister to be registered, for the purposes of this Part, as an importer in respect of that type of fuel if (a) the person is an interjurisdictional rail carrier in
respect of that type of fuel and (i) the person, in the ordinary course of a business, (A) imports, in a supply tank of a locomotive, fuel of that type at a location in a listed province, (B) brings, in a supply tank of a locomotive, fuel
of that type into a listed province from a place in Canada, or (C) removes, in a supply tank of a locomotive, fuel of that type from a listed province, and (ii) the person is not required to be registered under Division 4 of this Part, in respect of that type of fuel, as a specified air carrier, an air carrier, a specified marine carrier, a marine carrier, a specified rail carrier or a rail carrier;
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(b) the person is a prescribed person, a person of a
prescribed class or a person meeting prescribed conditions; or (c) prescribed circumstances exist or prescribed conditions are met.
Non-application (4) This section does not apply (a) to a person in respect of a type of fuel if the person
is, or is required to be, registered as (i) a distributor in respect of that type of fuel, (ii) as a specified air carrier or air carrier in respect of that type of fuel, (iii) a specified marine carrier or marine carrier in
respect of that type of fuel, or (iv) a specified rail carrier or rail carrier in respect of that type of fuel; (b) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (c) if prescribed circumstances exist or prescribed conditions are met.
Emitter — registration permitted 57 (1) A person may apply to the Minister to be registered, for the purposes of this Part, as an emitter if (a) the person is, for the purposes Part 2, a person responsible for a covered facility and the person (i) has been issued a covered facility certificate in respect of the covered facility by the Minister of the Environment under section 171, and
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(ii) is not a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; (b) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, in respect of a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions; or (c) prescribed circumstances exist or prescribed conditions are met.
Non-application (2) This section does not apply (a) to a prescribed person, a person of a prescribed
class or a person meeting prescribed conditions; or (b) if prescribed circumstances exist or prescribed conditions are met.
User of fuel — registration permitted 58 (1) A person that is not registered as a distributor in respect of a type of fuel and is not required to be so registered may apply to the Minister to be registered, for the purposes of this Part, as a user in respect of that type of fuel if (a) the person uses, in the ordinary course of business
of the person, fuel of that type in a non-covered activity in a listed province; (b) the person is a prescribed person, a person of a
prescribed class or a person meeting prescribed conditions; or (c) prescribed circumstances exist or prescribed conditions are met.
Non-application (2) This section does not apply (a) to a prescribed person, a person of a prescribed
class or a person meeting prescribed conditions; or (b) if prescribed circumstances exist or prescribed conditions are met.
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User of combustible waste — registration required 59 (1) A person is required to be registered, for the purposes of this Part, as a user in respect of combustible waste if (a) the person burns combustible waste in a listed
province for the purpose of producing heat or energy; (b) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (c) prescribed circumstances exist or prescribed conditions are met.
Timing of application (2) A person that is required under subsection (1) to be
registered as a user in respect of combustible waste must apply to the Minister for registration (a) unless paragraph (b) applies, before the later of commencement day and the day on which the person first burns combustible waste in a listed province for the purpose of producing heat or energy; or (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.
Non-application (3) This section does not apply (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (b) if prescribed circumstances exist or prescribed
conditions are met.
Air carrier — registration required 60 (1) A person (other than a registered emitter) that is
an interjurisdictional air carrier in respect of a type of fuel that is a qualifying aviation fuel is required to be registered at a particular time for the purposes of this Part (a) unless paragraph (b) applies, as an air carrier in
respect of that type of fuel if it can reasonably be expected that, during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person will be used in vehicles
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and the greatest proportion of the fuel used in vehicles will be used in aircraft; or (b) as either a specified air carrier or an air carrier in
respect of that type of fuel if (i) during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person is used in vehicles and the greatest proportion of the fuel used in vehicles is used in aircraft, and (ii) the person is a qualifying interjurisdictional air
carrier in respect of that type of fuel throughout the calendar year that includes the particular time.
Qualifying interjurisdictional air carrier — previous year journeys (2) For the purposes of subparagraph (1)(b)(ii), an interjurisdictional air carrier in respect of a type of fuel that is a qualifying aviation fuel is a qualifying interjurisdictional air carrier in respect of fuel of that type throughout a particular calendar year if the interjurisdictional air carrier completed journeys by aircraft in the calendar year that preceded the particular calendar year and the amount determined by the following formula is greater than, or equal to, 0.5: A/B
where A
is the total of all quantities, each of which is a quantity of fuel of that type that was used by the interjurisdictional air carrier in an excluded air journey during the preceding calendar year; and
B
is the total of all quantities, each of which is a quantity of fuel of that type that was used by the interjurisdictional air carrier in a covered air journey or an excluded air journey during the preceding calendar year.
Qualifying interjurisdictional air carrier — no previous year journeys (3) For the purposes of subparagraph (1)(b)(ii), a person that is, or that can reasonably be expected to be, an interjurisdictional air carrier in respect of a type of fuel that is a qualifying aviation fuel is a qualifying interjurisdictional air carrier in respect of fuel of that type throughout a particular calendar year if the person did not complete journeys by aircraft in the calendar year that preceded
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the particular calendar year and the amount determined by the following formula is greater than, or equal to, 0.5: A/B
where A
is the total of all quantities, each of which is a quantity of fuel of that type that can reasonably be expected to be used by the person in an excluded air journey during the particular calendar year; and
B
is the total of all quantities, each of which is a quantity of fuel of that type that can reasonably be expected to be used by the person in a covered air journey or an excluded air journey during the particular calendar year.
Air carrier — registration required (4) A person is required to be registered for the purposes of this Part (a) as a specified air carrier in respect of a type of fuel
if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met; or (b) as an air carrier in respect of a type of fuel if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met.
Air carrier — registration permitted (5) A person may apply to the Minister to be registered
for the purposes of this Part (a) as a specified air carrier in respect of a type of fuel
if (i) the person is a prescribed person, a person of a
prescribed class or a person meeting prescribed conditions, or
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(ii) prescribed circumstances exist or prescribed
conditions are met; or (b) as an air carrier in respect of a type of fuel if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met.
Timing of application (6) A person that is required under this section to be registered as a specified air carrier or air carrier in respect of a type of fuel must apply to the Minister for registration (a) unless paragraph (b) applies, before the later of
commencement day and the day that the person first meets the conditions under subsection (1); or (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.
Non-application (7) This section does not apply (a) to a prescribed person, a person of a prescribed
class or a person meeting prescribed conditions; or (b) if prescribed circumstances exist or prescribed conditions are met.
Marine carrier — registration required 61 (1) A person (other than a registered emitter) that is
an interjurisdictional marine carrier in respect of a type of fuel that is a qualifying marine fuel is required to be registered at a particular time for the purposes of this Part (a) unless paragraph (b) applies, as a marine carrier in respect of that type of fuel if it can reasonably be expected that, during the calendar year that includes the
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particular time, all or substantially all of the fuel of that type used by the person will be used in vehicles and the greatest proportion of the fuel used in vehicles will be used in vessels; or (b) as either a specified marine carrier or a marine carrier in respect of that type of fuel if (i) during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person is used in vehicles and the greatest proportion of the fuel used in vehicles is used in vessels, and (ii) the person is a qualifying interjurisdictional marine carrier in respect of that type of fuel throughout the calendar year that includes the particular time.
Qualifying interjurisdictional marine carrier — previous year journeys (2) For the purposes of subparagraph (1)(b)(ii), an interjurisdictional marine carrier in respect of a type of fuel that is a qualifying marine fuel is a qualifying interjurisdictional marine carrier in respect of that type of fuel throughout a particular calendar year if the interjurisdictional marine carrier completed journeys by vessel in the calendar year that preceded the particular calendar year and the amount determined by the following formula is greater than, or equal to, 0.5: A/B
where A
is the total of all quantities, each of which is a quantity of fuel of that type that is used by the interjurisdictional marine carrier in an excluded marine journey during the preceding calendar year; and
B
is the total of all quantities, each of which is a quantity of fuel of that type that is used by the interjurisdictional marine carrier in a covered marine journey or an excluded marine journey during the preceding calendar year.
Qualifying interjurisdictional marine carrier — no previous year journeys (3) For the purposes of subparagraph (1)(b)(ii), a person
that is, or that can reasonably be expected to be, an interjurisdictional marine carrier in respect of a type of fuel that is a qualifying marine fuel is a qualifying interjurisdictional marine carrier in respect of fuel of that type
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throughout a particular calendar year if the person did not complete journeys by vessel in the calendar year that preceded the particular calendar year and the amount determined by the following formula is greater than, or equal to, 0.5: A/B
where A
is the total of all quantities, each of which is a quantity of fuel of that type that can reasonably be expected to be used by the person in an excluded marine journey during the particular calendar year; and
B
is the total of all quantities, each of which is a quantity of fuel of that type that can reasonably be expected to be used by the person in a covered marine journey or an excluded marine journey during the particular calendar year.
Marine carrier — registration required (4) A person is required to be registered for the purposes of this Part (a) as a specified marine carrier in respect of a type of fuel if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met; or (b) as a marine carrier in respect of a type of fuel if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met.
Marine carrier — registration permitted (5) A person may apply to the Minister to be registered for the purposes of this Part (a) as a specified marine carrier in respect of a type of fuel if
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(i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met; or (b) as a marine carrier in respect of a type of fuel if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met.
Timing of application (6) A person that is required under this section to be registered as a specified marine carrier or marine carrier in respect of a type of fuel must apply to the Minister for registration (a) unless paragraph (b) applies, before the later of commencement day and the day that the person first meets the conditions under subsection (1); or (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.
Non-application (7) This section does not apply (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (b) if prescribed circumstances exist or prescribed conditions are met.
Rail carrier — registration required 62 (1) A person (other than a registered emitter) that is an interjurisdictional rail carrier in respect of a type of fuel that is a qualifying rail fuel is required to be registered at a particular time for the purposes of this Part, if
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it can reasonably be expected that, during the calendar year that includes the particular time, all or substantially all of the fuel of that type used by the person will be used in vehicles and the greatest proportion of the fuel used in vehicles will be used in locomotives (a) unless paragraph (b) applies, as a rail carrier in respect of that type of fuel; or (b) as either a specified rail carrier or rail carrier in respect of that type of fuel if the interjurisdictional rail carrier is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions.
Rail carrier — registration required (2) A person is required to be registered for the purposes of this Part (a) as a specified rail carrier in respect of a type of fuel
if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met; or (b) as a rail carrier in respect of a type of fuel if (i) the person is a prescribed person, a person of a
prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met.
Rail carrier — registration permitted (3) A person may apply to the Minister to be registered
for the purposes of this Part (a) as a specified rail carrier in respect of a type of fuel
if
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(i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met; or (b) as a rail carrier in respect of a type of fuel if (i) the person is a prescribed person, a person of a
prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met.
Timing of application (4) A person that is required under this section to be registered as a specified rail carrier or rail carrier in respect of a type of fuel must apply to the Minister for registration (a) unless paragraph (b) applies, before the later of commencement day and the day that the person first meets the conditions under subsection (1); or (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.
Non-application (5) This section does not apply (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (b) if prescribed circumstances exist or prescribed
conditions are met.
Road carrier — registration required 63 (1) A person is required to be registered, for the purposes of this Part, as a road carrier in respect of a type of fuel that is a qualifying motive fuel if the person uses fuel of that type in a specified commercial vehicle in a listed province unless the person is, or is required to be, registered, for the purposes of this Part as
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(a) a distributor in respect of that type of fuel; (b) a specified air carrier or air carrier in respect of
that type of fuel; (c) a specified marine carrier or marine carrier in respect of that type of fuel; or (d) a specified rail carrier or rail carrier in respect of
that type of fuel.
Road carrier — registration required (2) A person is required to be registered for the purposes of this Part as a road carrier in respect of a type of fuel if (a) the person is a prescribed person, a person of a
prescribed class or a person meeting prescribed conditions; or (b) prescribed circumstances exist or prescribed conditions are met.
Road carrier — registration permitted (3) A person may apply to the Minister to be registered
for the purposes of this Part as a road carrier in respect of a type of fuel if (a) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (b) prescribed circumstances exist or prescribed conditions are met.
Timing of application (4) A person that is required under this section to be registered as a road carrier in respect of a type of fuel must apply to the Minister for registration (a) unless paragraph (b) applies, before the later of commencement day and the day on which the person first uses fuel of that type in a specified commercial vehicle in a listed province; or (b) if prescribed circumstances exist or prescribed conditions are met, before the prescribed time.
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Non-application (5) This section does not apply (a) to a prescribed person, a person of a prescribed class or a person meeting prescribed conditions; or (b) if prescribed circumstances exist or prescribed
conditions are met.
Application for registration 64 (1) An application for registration under this Division is to be made in prescribed form containing prescribed information and is to be filed with the Minister in prescribed manner.
Notification (2) The Minister may register any person that applies for
registration and, if the Minister does so, the Minister must notify the person of the registration number assigned to the person for the purposes of this Part and of the effective date of the registration. Cancellation of registration 65 (1) The Minister may, after giving a person that is
registered under this Division reasonable written notice, cancel a registration of the person under this Division if the Minister is satisfied that the registration is not required for the purposes of this Part. Request for cancellation (2) If a person files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have a registration of the person cancelled, the Minister must cancel the registration of the person if the Minister is satisfied that the registration is not required for the purposes of this Part. Cancellation in prescribed circumstances (3) The Minister must cancel a registration of a person
under this Division in prescribed circumstances.
Notice of cancellation (4) If the Minister cancels a registration of a person under this Division, the Minister must notify the person of the cancellation and the effective date of the cancellation.
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Cancellation — distributor (5) If a person is registered as a distributor in respect of
a type of fuel, the Minister must cancel that registration when registering the person as (a) a specified air carrier or air carrier in respect of
that type of fuel; (b) a specified marine carrier or marine carrier in respect of that type of fuel; or (c) a specified rail carrier or rail carrier in respect of
that type of fuel.
Cancellation — importer (6) If a person is registered as an importer in respect of a type of fuel, the Minister must cancel that registration when registering the person as (a) a distributor in respect of that type of fuel; (b) a specified air carrier or air carrier in respect of
that type of fuel; (c) a specified marine carrier or marine carrier in respect of that type of fuel; (d) a specified rail carrier or rail carrier in respect of that type of fuel; (e) an emitter; or (f) a user in respect of that type of fuel.
Cancellation — user (7) If a person is registered as a user in respect of a type
of fuel, the Minister must cancel that registration when registering the person as a distributor in respect of that type of fuel.
Cancellation — road carrier (8) If a person is registered as a road carrier in respect of a type of fuel, the Minister must cancel that registration when registering the person as (a) a distributor in respect of that type of fuel; (b) a specified air carrier or air carrier in respect of
that type of fuel; (c) a specified marine carrier or marine carrier in respect of that type of fuel; or
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(d) a specified rail carrier or rail carrier in respect of
that type of fuel. Cancellation — carrier (9) If a person is registered, in respect of a type of fuel, as a specified air carrier, an air carrier, a specified marine carrier, a marine carrier, a specified rail carrier or a rail carrier, the Minister must, unless prescribed circumstances exist or prescribed conditions are met, cancel whichever of those registrations applies when registering the person as (a) a specified air carrier or air carrier in respect of that type of fuel; (b) a specified marine carrier or marine carrier in respect of that type of fuel; (c) a specified rail carrier or rail carrier in respect of
that type of fuel; or (d) an emitter.
Security 66 (1) For the purposes of this Part, the Minister may require a person that applies to be registered, or that is required to be registered, under this Division to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Part.
Failure to comply (2) If, at any time, a person referred to in subsection (1)
fails to give or maintain security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable under this Part to the person, an amount not exceeding the amount determined by the formula A–B
where A
is the amount of security that would, at that time, be satisfactory to the Minister if it were given by the person in accordance with subsection (1); and
B
is the amount of security, if any, given and maintained by the person in accordance with subsection (1).
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Amount deemed paid (3) The amount retained under subsection (2) is deemed to have been paid, at the time referred to in that subsection, by the Minister to the person, and to have been given, immediately after that time, by the person as security in accordance with subsection (1).
Registrations not statutory instruments 67 For greater certainty, a registration issued under this
Part is not a statutory instrument for the purposes of the Statutory Instruments Act.
SUBDIVISION B
Reporting Periods, Returns and Requirement to Pay Definition of calendar quarter 68 (1) For the purposes of this section, calendar quarter means a period of three months beginning on the first day of January, April, July or October. Reporting periods (2) For the purposes of this Part, a reporting period of a
person is (a) unless paragraph (b) or (c) applies, a calendar month; (b) unless paragraph (c) applies, if the person is registered as a road carrier in respect of any type of fuel and is not otherwise registered, or required to be registered, under this Division, a calendar quarter; or (c) a prescribed period if (i) the person is a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, or (ii) prescribed circumstances exist or prescribed
conditions are met.
Reporting period — registration or cancellation (3) Despite subsection (2), if at a particular time the Minister registers a person, or cancels a registration of a person, under this Division (a) the particular reporting period of the person that includes the particular time ends on the day that includes the particular time; and
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(b) a reporting period of the person begins on the day
following the day that includes the particular time and ends on the day that is (i) unless subparagraph (ii) applies, the last day of the month that includes the particular time, or (ii) the last day of the calendar quarter that includes the particular time if, immediately after the particular time, the person is registered as a road carrier in respect of any type of fuel and is not otherwise registered, or required to be registered, under this Division.
Filing required 69 (1) Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed not later than the last day of the first month after the reporting period.
Filing required — non-registered persons (2) Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which a charge (other than a charge under subsection 20(3)) becomes payable by the person. The return is to be filed not later than the last day of the first month after the reporting period.
Returns — regulations (3) If prescribed circumstances exist or prescribed conditions are met, a return for a reporting period that is a prescribed reporting period or a reporting period meeting prescribed conditions must, despite subsections (1) and (2), be filed in accordance with prescribed rules.
Filing not required — regulations (4) If prescribed circumstances exist or prescribed conditions are met, a return for a reporting period that is a prescribed reporting period or a reporting period meeting prescribed conditions, despite subsections (1) and (2), is not required to be filed.
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Form and content 70 Every return required to be filed under section 69 is
to be made in prescribed form containing prescribed information and is to be filed in prescribed manner.
Net charge — obligation 71 (1) Every person that is required to file a return under section 69 must, in the return, determine the net charge for the reporting period of the person for which the return is required to be filed. Determination of net charge (2) Subject to this Part, the net charge for a particular reporting period of a person is the amount determined by the formula A+B
where A
is the total of all amounts, each of which is the amount determined for a listed province by the formula C−D
where C
is the total of all amounts, each of which is (a) a charge (other than a charge under subsection 20(3)) in respect of fuel and the listed province that becomes payable by the person in the particular reporting period, (b) a charge in respect of combustible waste
and the listed province that becomes payable by the person in the particular reporting period, or (c) a prescribed amount, or an amount determined in prescribed manner, in respect of the listed province that is required to be added in determining the net charge for the particular reporting period of the person, and D
is the total of all amounts, each of which is (a) an amount of a rebate (other than a rebate
under section 49 or a net charge rebate under subsection (4)) in respect of the listed province payable by the Minister in respect of a reporting period and that is claimed by the person in the return under section 69 for the particular reporting period, or (b) a prescribed amount, or an amount determined in prescribed manner, in respect of the listed province that may be deducted in determining the net charge for the particular reporting period of the person; and
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B
the total of all amounts, each of which is a positive or negative prescribed amount, or an amount determined in prescribed manner, for the particular reporting period of the person.
Requirement to pay (3) If the net charge for a reporting period of a person is
a positive amount, the person must pay that amount to the Receiver General on or before the day on or before which the return for the reporting period is required to be filed. Net charge rebate (4) If the net charge for a reporting period of a person is a negative amount, the person may claim in the return filed under section 69 for that reporting period the amount of that net charge as a net charge rebate for the reporting period payable to the person by the Minister. The Minister must pay the net charge rebate to the person with all due dispatch after the return is filed.
Restriction — net charge rebate (5) The Minister is not required to pay a net charge rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application made by the person under this Division for registration has been provided and is accurate. Interest on net charge rebate (6) If a net charge rebate for a reporting period of a person is paid to the person under subsection (4), interest at the prescribed rate is to be paid to the person on the net charge rebate for the period beginning on the day that is 30 days after the later of the day the return in which the net charge rebate is claimed is filed with the Minister and the day following the last day of the reporting period and ending on the day the net charge rebate is paid.
Overpayment of rebate or interest 72 If an amount is paid to, or applied to a liability of, a
person as a rebate, or as interest, under this Part and the person is not entitled to the rebate or interest, as the case
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may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person must pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the rebate, interest or excess, as the case may be, is paid to, or applied to a liability of, the person. Reportable amount 73 (1) A person that is required to file, under section 69,
a return for a reporting period of the person, must report in that return (a) the amount determined for each listed province
that is included in the determination of A in the formula in subsection 71(2) for the reporting period of the person; and (b) an amount that is a prescribed amount or an amount determined in prescribed manner.
Failure to report amounts (2) In addition to any other penalty under this Part, every person that fails to report an amount referred to in subsection (1) when and as required in a return required to be filed under section 69, or that misstates such an amount in the return, is liable to a penalty, for each failure or misstatement, equal to 5% of the absolute value of the difference between the amount and (a) if the person failed to report the amount as and when required, zero; and (b) if the person misstated the amount, the amount
that was reported by the person in the return.
DIVISION 5
Miscellaneous SUBDIVISION A
Trustees, Receivers and Personal Representatives Definitions 74 (1) The following definitions apply in this section.
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bankrupt has the same meaning as in section 2 of the Bankruptcy and Insolvency Act. (failli) business includes a part of a business. (entreprise) receiver means a person that (a) under the authority of a debenture, bond or other
debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person; (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security; (c) is appointed by a bank or an authorized foreign
bank, as those terms are defined in section 2 of the Bank Act, to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of that Act in respect of property of another person; (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or (e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.
It includes a person that is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, it does not include that creditor. (séquestre) relevant assets of a receiver means (a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and (b) if the receiver’s authority relates to only part of the
properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. (actif pertinent) representative means a person, other than a trustee in bankruptcy or a receiver, that is administering, winding
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up, controlling or otherwise dealing with any property, business, estate or succession of another person. (représentant) Trustee in bankruptcy — obligations (2) For the purposes of this Part, if on a particular day a person becomes a bankrupt, (a) the trustee in bankruptcy, and not the person, is liable for the payment of any amount (other than an amount that relates solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that is required to be paid by the person under this Part, during the period beginning on the day immediately after the day on which the trustee became the trustee in bankruptcy of the person and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that (i) the trustee is liable for the payment of any
amount that is required to be paid by the person under this Part after the particular day in respect of reporting periods that ended on or before the particular day but only to the extent of the property of the person in possession of the trustee available to satisfy the liability, (ii) the trustee is not liable for the payment of any amount for which a receiver is liable under subsection (3), and (iii) the payment by the person of an amount in respect of the liability discharges the liability of the trustee to the extent of that amount; (b) if, on the particular day the person is registered
under Division 4 of this Part, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were registered under that Division in the same capacity as the person in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate; (c) the reporting periods of the person begin and end
on the day on which they would have begun and ended if the bankruptcy had not occurred, except that (i) the reporting period of the person during which the person becomes a bankrupt ends on the particular day and a new reporting period of the person in relation to the activities of the person to which
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the bankruptcy relates begins on the day immediately after the particular day, and (ii) the reporting period of the person, in relation to
the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act ends on the day on which the discharge is granted; (d) subject to paragraph (f), the trustee in bankruptcy must file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Part to be filed by the person, as if those activities were the only activities of the person; (e) subject to paragraph (f), if the person has not on or before the particular day filed a return required under this Part to be filed by the person for a reporting period of the person ending on or before the particular day, the trustee in bankruptcy must, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that reporting period of the person; and (f) if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return.
Receiver’s obligations (3) For the purposes of this Part, if on a particular day a
receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person, (a) if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person; (b) the person and the receiver are jointly and severally, or solidarily, liable for the payment of any amount
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that is required to be paid by the person under this Part before or during the period during which the receiver is acting as receiver of the person to the extent that the amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amount became payable except that (i) the receiver is liable for the payment of any
amount that is required to be paid by the person under this Part before that period only to the extent of the property of the person in possession or under the control and management of the receiver after (A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amount, and (B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person, (ii) the person is not liable for the payment of any amount payable by the receiver, and (iii) the payment by the person or the receiver of an
amount in respect of the liability discharges the joint and several, or solidary, liability to the extent of that amount; (c) the reporting periods of the person begin and end
on the day on which they would have begun and ended if the vesting had not occurred, except that (i) the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, ends on the particular day and a new reporting period of the person in relation to the relevant assets begins on the day immediately after the particular day, and (ii) the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, ends on the day on which the receiver ceases to act as receiver of the person; (d) the receiver must file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for reporting periods ending in the period during which the receiver is acting as receiver and that are required under this Part to be made by the person, as if the relevant assets were
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the only businesses, properties, affairs and assets of the person; and (e) if the person has not on or before the particular day filed a return required under this Part to be filed by the person for a reporting period of the person ending on or before the particular day, the receiver must, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that reporting period that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period.
Certificates for receivers and representatives (4) Every receiver and representative that controls property of another person that is required to pay any amount under this Part must, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Part, been accepted by the Minister: (a) all amounts that are payable by the other person under this Part in respect of the reporting period during which the distribution is made, or any previous reporting period; and (b) all amounts that are, or can reasonably be expected to become, payable under this Part by the representative or receiver in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period.
Liability for failure to obtain certificate (5) Any receiver or representative that distributes property without obtaining a certificate in respect of the amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed. Estate or succession of a deceased individual 75 (1) Subject to subsections 74(4) and (5) and sections
76 and 77, if an individual dies, this Part (other than section 90) applies as though the estate or succession of the individual were the individual and the individual had not died, except that (a) the reporting period of the individual during which the individual died ends on the day the individual died; and
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(b) a reporting period of the estate or succession begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died. Extension (2) Despite any other provision of this Part, if the return
for the reporting period referred to in paragraph (1)(a) would, in the absence of this subsection, have been required to be filed earlier than the particular day that is the last day of the third month after the month in which the individual died, that return is required to be filed not later than the particular day and any amount payable under this Part in respect of that reporting period is payable to the Receiver General on the particular day. Definitions 76 (1) The following definitions apply in this section and in section 77.
trust includes the estate or succession of a deceased individual. (fiducie) trustee includes the personal representative of a deceased individual, but does not include a receiver as defined in subsection 74(1). (fiduciaire)
Trustee’s liability (2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Part, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation. Joint and several or solidary liability (3) A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment of all amounts that are required to be paid by the trust under this Part before or during the period during which the trustee acts as trustee of the trust except that (a) the trustee is liable for the payment of amounts
that are required to be paid by the trust under this Part before the period only to the extent of the property of the trust under the control of the trustee; and (b) the payment by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount.
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Waiver (4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died.
Activities of a trustee (5) For the purposes of this Part, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person.
Distribution by trust 77 For the purposes of this Part, if a trustee of a trust
distributes, at a particular time, fuel of the trust to one or more persons, the distribution of the fuel is deemed to be a delivery of the fuel by the trust to the persons at the location at which the fuel is located at the particular time.
SUBDIVISION B
Amalgamation and Winding-up Amalgamations 78 (1) If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, except for prescribed purposes, the new corporation is, for the purposes of this Part, deemed to be the same corporation as, and a continuation of, each predecessor.
Registration (2) If a registration of any predecessor is not compatible
under Division 4 of this Part with a registration of any other predecessor, the new corporation must apply for registration or apply for cancellation of a registration under that Division, as the case may be.
Reporting period (3) If subsection (1) applies in respect of predecessors
that are merged or amalgamated at a particular time (a) the reporting period of each predecessor that includes the particular time ends on the day that includes the particular time; and
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(b) a reporting period of the new corporation begins
on the day following the day that includes the particular time and ends on the last day of the reporting period of the new corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.
Winding-up 79 (1) If at a particular time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before the particular time, owned by another corporation, except for prescribed purposes, the other corporation is, for the purposes of this part, deemed to be the same corporation as, and a continuation of, the particular corporation.
Registration (2) If a registration of the particular corporation referred to in subsection (1) is not compatible under Division 4 of this Part with a registration of the other corporation referred to in that subsection, the other corporation must apply for registration or apply for cancellation of a registration under that Division, as the case may be.
Reporting period (3) If the other corporation referred to in subsection (1) is deemed to be the same corporation as, and a continuation of, the particular corporation referred to in that subsection (a) the reporting period of the particular corporation
that includes the particular time referred to in that subsection ends on the day that includes the particular time; and (b) a reporting period of the other corporation begins
on the day following the day that includes the particular time and ends on the last day of the reporting period of the other corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time.
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SUBDIVISION C
Partnerships and Joint Ventures Partnerships 80 (1) For the purposes of this Part, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person.
Joint and several or solidary liability (2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member that is a limited partner and is not a general partner) are jointly and severally, or solidarily, liable for (a) the payment of all amounts that are required to be
paid by the partnership under this Part before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that (i) the member is liable for the payment of amounts
that become payable before the period only to the extent of the property that is regarded as property of the partnership under the relevant laws of general application in force in a province relating to partnerships, and (ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges their liability to the extent of that amount; and (b) all other obligations under this Part that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.
Joint ventures 81 (1) For the purposes of this Part, anything done by a
participant in a joint venture, or by an operator of the joint venture, in the course of the activities for which the joint venture agreement was entered into are deemed to have been done by the joint venture in the course of the joint venture’s activities and not to have been done by the participant or operator.
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Joint and several or solidary liability (2) A joint venture and each participant in, or operator of, the joint venture (each of which is referred to in this subsection as the “member”) are jointly and severally, or solidarily, liable for (a) the payment of all amounts that become payable
by the joint venture under this Part before or during the period during which the member is a participant in, or operator of, the joint venture, except that the payment by the joint venture or by any member of an amount in respect of the liability discharges their liability to the extent of that amount; and (b) all other obligations under this Part that arose before or during that period for which the joint venture is liable.
SUBDIVISION D
Anti-avoidance Definitions 82 (1) The following definitions apply in this section.
benefit means a reduction, an avoidance or a deferral of a charge or other amount payable by a person under this Part or an increase in a rebate or other amount payable to a person under this Part. (avantage) charge-related consequences to a person means the amount of charge, net charge, rebate, net charge rebate, or other amount payable by, or payable to, the person under this Part, or any other amount that is relevant to the purposes of computing that amount. (attribut lié à la redevance) transaction includes an arrangement or event. (opération)
General anti-avoidance provision (2) If a transaction is an avoidance transaction, the
charge-related consequences to a person must be determined as is reasonable in the circumstances in order to deny a benefit that, but for this section, would result directly or indirectly from that transaction or from a series of transactions that include that transaction.
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Avoidance transaction (3) An avoidance transaction means any transaction (a) that, but for this section, would result directly or
indirectly in a benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the benefit; or (b) that is part of a series of transactions, which series, but for this section, would result directly or indirectly in a benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the benefit.
Provision not applicable (4) For greater certainty, subsection (2) does not apply in
respect of a transaction if it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Part or in an abuse having regard to the provisions of this Part (other than this section) read as a whole. Determination of charge-related consequences (5) Without restricting the generality of subsection (2),
in determining the charge-related consequences to a person, as is reasonable in the circumstances, in order to deny a benefit that would, but for this section, result directly or indirectly from an avoidance transaction (a) any rebate or any deduction in net charge may be allowed or disallowed, in whole or in part; (b) any rebate or deduction referred to in paragraph
(a) may, in whole or in part, be allocated to any person; (c) the nature of any payment or other amount may be recharacterized; and (d) the effects that would otherwise result from the
application of other provisions of this Part may be ignored.
Exception (6) Despite any other provision of this Part, the chargerelated consequences to any person following the application of this section must only be determined through an assessment, reassessment or additional assessment involving the application of this section.
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Definitions 83 (1) The following definitions apply in this section.
benefit has the meaning assigned by subsection 82(1). (avantage) rate change means any change in any rate in respect of a type of fuel, or in respect of combustible waste, for a listed province. (modification de taux) transaction has the meaning assigned by subsection 82(1). (opération)
Rate change — transactions (2) If (a) a transaction, or a series of transactions, involving property is made between two or more persons, all of whom are not dealing with each other at arm’s length at the time any of those transactions are made; (b) the transaction, any of the transactions in the series of transactions or the series of transactions would in the absence of this section result directly or indirectly in a benefit to one or more of the persons involved in the transaction or series of transactions; and (c) it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for bona fide purposes other than to obtain a benefit, arising from a rate change, for one or more of the persons involved in the transaction or series of transactions; the amount of charge, net charge, rebate, net charge rebate or other amount payable by, or payable to, any of those persons under this Part, or any other amount that is relevant for the purposes of computing that amount must be determined as is reasonable in the circumstances in order to deny the benefit to any of those persons.
Denying benefit on transactions (3) Despite any other provision of this Part, a benefit
must only be denied under subsection (2) through an assessment, reassessment or additional assessment.
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DIVISION 6
Administration and Enforcement SUBDIVISION A
Payments Person resident in Canada 84 For the purposes of this Division, a person is deemed
to be resident in Canada at any time (a) in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere; (b) in the case of a partnership, a joint venture, an unincorporated society, a club, an association or an organization, or a branch thereof, if the member or participant, or a majority of the members or participants, having management and control thereof is or are resident in Canada at that time; (c) in the case of a labour union, if it is carrying on activities as such in Canada and has a local union or branch in Canada at that time; or (d) in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time.
Set-off of rebates 85 If, at any time, a person files a return under section 69 in which the person reports an amount that is required to be paid under this Part by the person and the person claims a rebate under section 49 payable to the person under this Part at that time, in the return or in another return, or in a separate application filed under this Part with the return, the person is deemed to have paid at that time, and the Minister is deemed to have rebated at that time, an amount equal to the lesser of the amount required to be paid and the amount of the rebate.
Large payments 86 Every person that is required under this Part to pay an amount to the Receiver General must, if the amount is $50,000 or more, make the payment to the account of the Receiver General at (a) a bank; (b) a credit union;
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(c) a corporation authorized under the laws of Canada
or a province to carry on the business of offering its services as a trustee to the public; or (d) a corporation that is authorized under the laws of
Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or hypothecs on immovables. Small amounts owing 87 (1) If, at any time, the total of all unpaid amounts owing by a person to the Receiver General under this Part does not exceed $2.00, the amount owing by the person is deemed to be nil.
Small amounts payable (2) If, at any time, the total of all amounts payable by the Minister to a person under this Part does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.
Authority for separate returns 88 (1) A person that engages in one or more activities in
separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for rebates under this Part in respect of a branch or division specified in the application.
Authorization by Minister (2) On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for rebates in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that (a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and (b) separate records, books of account and accounting systems are maintained in respect of the branch or division.
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Revocation of authorization (3) The Minister may revoke an authorization if (a) the person, in writing, requests the Minister to revoke the authorization; (b) the person fails to comply with any condition imposed in respect of the authorization or any provision of this Part; (c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the person are met; or (d) the Minister considers that the authorization is no longer required.
Notice of revocation (4) If the Minister revokes an authorization, the Minister must send a notice in writing of the revocation to the person and must specify in the notice the effective date of the revocation.
Definition of electronic filing 89 (1) For the purposes of this section, electronic filing
means using electronic media in a manner specified in writing by the Minister. Electronic filing of return (2) A person that is required to file with the Minister a
return under this Part, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing. Mandatory filing of return by electronic transmission (3) If a person is, in respect of a reporting period of the person, a prescribed person, a person of a prescribed class or a person meeting prescribed conditions, the person must file its return for the reporting period by way of electronic filing in the manner specified by the Minister for the person.
Deemed filing (4) For the purposes of this Part, if a person files a return by way of electronic filing, the return is deemed to be a return made in the prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.
Execution of returns, etc. 90 A return (other than a return filed by way of electronic filing under section 89), certificate or other document
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made under this Part (other than an exemption certificate referred to in section 36) by a person that is not an individual must be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person and the following people are deemed to be so duly authorized, (a) if the person is a corporation or an association or
organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the person; and (b) if the person is the estate or succession of a deceased individual, the personal representative of the estate or succession.
Extension of time 91 (1) The Minister may at any time extend, in writing,
the time for filing a return or providing information under this Part.
Effect of extension (2) If the Minister extends the time within which a person must file a return or provide information under subsection (1), (a) the return must be filed, or the information must be provided, within the time so extended; (b) any amount payable that the person is required to
report in the return must be paid within the time so extended; (c) any interest payable under section 97 on the
amount referred to in paragraph (b) must be calculated as though the amount were required to be paid on the day on which the extended time expires; and (d) any penalty payable under section 123 in respect of
the return must be calculated as though the return were required to be filed on the day on which the extended time expires. Demand for return 92 The Minister may, on demand sent by the Minister,
require a person to file, within any reasonable time stipulated in the demand, a return under this Part for any period designated in the demand.
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SUBDIVISION B
Administration and Officers Minister’s duty 93 The Minister must administer and enforce this Part
and the Commissioner may exercise the powers and perform the duties of the Minister under this Part.
Staff 94 (1) The persons that are necessary to administer and
enforce this Part are to be appointed, employed or engaged in the manner authorized by law. Delegation of powers (2) The Minister may authorize any person employed or engaged by the Canada Revenue Agency or who occupies a position of responsibility in the Canada Revenue Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Part.
Administration of oaths 95 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Part, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits. Inquiry 96 (1) The Minister may, for any purpose related to the
administration or enforcement of this Part, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Part. Appointment of hearing officer (2) If the Minister, under subsection (1), authorizes a
person to make an inquiry, the Minister must forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held. Powers of hearing officer (3) For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries
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Act and that may be conferred on a commissioner under section 11 of that Act. When powers to be exercised (4) A hearing officer appointed under subsection (2) in
relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person in respect of whom the power is proposed to be exercised 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable. Rights of witnesses (5) Any person who gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence. Rights of person investigated (6) Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry.
SUBDIVISION C
Interest Compound interest on amounts not paid when required 97 (1) If a person fails to pay an amount to the Receiver
General as and when required under this Part, the person must pay to the Receiver General interest on the amount. The interest must be compounded daily at the prescribed rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid.
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Payment of interest that is compounded (2) For the purposes of subsection (1), interest that is
compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest must be added to the unpaid amount at the end of the particular day. Payment before specified date (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Part on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister must waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.
Compound interest on amounts owed by Her Majesty 98 Interest must be compounded daily at the prescribed rate on amounts owed under this Part by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.
Application of interest provisions if Part amended 99 For greater certainty, if a provision of an Act amends
this Part and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Part that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day. Waiving or reducing interest 100 (1) The Minister may, on or before the day that is
10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive, cancel or reduce any interest payable by the person under this Part on an amount that is required to be paid by the person under this Part in respect of the reporting period. Interest where amounts waived or reduced (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any
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portion of the amount, the Minister must pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is rebate to the person.
Cancellation of penalties and interest 101 If at any time a person pays all charges and amounts under section 72 payable by the person under this Part for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section 97 and penalties payable under section 123 is not more than $25, the Minister may cancel the total of the penalties and interest.
SUBDIVISION D
Financial Administration Act and Service Fees Act Dishonoured instruments 102 For the purposes of this Part and section 155.1 of
the Financial Administration Act, any charge that is payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Part is deemed to be an amount that is payable by the person at that time under this Part. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Part is paid.
Service Fees Act 103 For greater certainty, the Service Fees Act does not
apply to any charge or other amount payable under this Part.
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SUBDIVISION E
Records and Information Keeping records 104 (1) Every person that pays or is required to pay a
charge, every person that is required under this Part to file a return and every person that makes an application for a rebate must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Part or the amount of any rebate to which the person is entitled under this Part and whether the person has complied with this Part. Minister may specify information (2) The Minister may specify the form a record is to take
and any information that the record must contain. Language and location of record (3) Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French.
Electronic records (4) Every person required under this Part to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.
Exemptions (5) The Minister may, on any terms and conditions that
are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4). Inadequate records (6) If a person fails to keep adequate records for the purposes of this Part, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister.
General period for retention (7) Every person that is required to keep records must
retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. Objection or appeal (8) If a person that is required under this Part to keep
records serves a notice of objection or is a party to an appeal or reference under this Part, the person must retain every record that pertains to the subject-matter of the
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objection, appeal or reference until the objection, appeal or reference is finally disposed of. Demand by Minister (9) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Part, the Minister may, by a demand served personally or confirmed delivery service, require any person required under this Part to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand.
Permission for earlier disposal (10) A person that is required under this Part to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.
Electronic funds transfer 105 For greater certainty, information obtained by the
Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Part.
Requirement to provide information or record 106 (1) Despite any other provision of this Part, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Part, by a notice served personally or by confirmed delivery service, require a person resident in Canada or a person that is not resident in Canada but that is engaged in activities in Canada to provide any information or record.
Unnamed persons (2) The Minister must not impose on any person (in this
section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3). Judicial authorization (3) A judge of the Federal Court may, on application by
the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and
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(b) the requirement is made to verify compliance by the person or persons in the group with any obligation under this Part.
Definitions 107 (1) The following definitions apply in this section.
authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Part. (personne autorisée) business number means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Part. (numéro d’entreprise) confidential information means information of any kind and in any form that relates to one or more persons and that is (a) obtained by or on behalf of the Minister for the purposes of this Act, or (b) prepared from information referred to in paragraph (a),
but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (15) to a representative of a government entity that is not an official, includes only the information described in paragraph (6)(b). (renseignement confidentiel) court of appeal has the same meaning as in section 2 of the Criminal Code. (cour d’appel) government entity means (a) a department or agency of the government of Canada or of a province; (b) a municipality; (c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act; (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada, (ii) Her Majesty in right of a province,
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(iii) a municipality, or (iv) a corporation described in this paragraph; or (e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. (entité gouvernementale)
municipality means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated. (municipalité) official means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (fonctionnaire) representative of a government entity means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (15), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (représentant) Provision of confidential information (2) Except as authorized under this section, an official or
other representative of a government entity must not knowingly (a) provide, or allow to be provided, to any person any confidential information; (b) allow any person to have access to any confidential information; or (c) use any confidential information other than in the
course of the administration or enforcement of this Act.
Confidential information evidence not compellable (3) Despite any other Act of Parliament or other law, no
official or other representative of a government entity is required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.
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Communications — proceedings have been commenced (4) Subsections (2) and (3) do not apply in respect of (a) criminal proceedings, either by indictment or on
summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the payment of a duty or tax. Authorized provision of confidential information (5) The Minister may provide appropriate persons with
any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country.
Disclosure of confidential information (6) An official may provide any confidential information (a) to an official of the Department of the Environment solely for the purposes of Part 2 or the formulation or evaluation of greenhouse gas pollution pricing policy; or (b) to a person identified in subsection 211(6) of the Excise Act, 2001, but only to the extent that the information is described in that subsection and solely for the applicable purposes identified in that subsection.
Restrictions on information sharing (7) No information may be provided to a representative of a government entity under paragraph (6)(b) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.
Public disclosure (8) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number.
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Public disclosure by representative of government entity (9) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if (a) a representative of the government entity was provided with that information pursuant to paragraph (6)(b); and (b) the government entity uses the business number as an identifier in connection with the program, activity or service.
Serious offences (10) An official may provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the Excise Act, 2001. Threats to security (11) An official may provide information to the head, or
their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act in the circumstances described in subsection 211(6.5) of the Excise Act, 2001.
Measures to prevent unauthorized use or disclosure (12) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including (a) holding a hearing in camera; (b) banning the publication of the information; (c) concealing the identity of the person to whom the information relates; and (d) sealing the records of the proceeding.
Disclosure to person or on consent (13) An official or other representative of a government
entity may provide confidential information relating to a person
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(a) to that person; and (b) with the consent of that person, to any other person.
Confirmation of registration and business number (14) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true: (a) the identified person is registered under Division 4 of this Part; and (b) the number is the business number of the identified person.
Appeal from order or direction (15) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.
Disposition of appeal (16) The court to which an appeal is taken under subsection (15) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts must apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (15).
Stay (17) An appeal instituted under subsection (15) must
stay the operation of the order or direction appealed from until judgment is pronounced.
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SUBDIVISION F
Assessments Assessment 108 (1) The Minister may assess a person for any charge
or other amount payable by the person under this Part and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require.
Liability not affected (2) The liability of a person to pay an amount under this
Part is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Minister not bound (3) The Minister is not bound by any return, application
or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.
Rebate on reassessment (4) If a person has paid an amount assessed under this section and the amount paid exceeds the amount determined on reassessment to have been payable by the person, the Minister must provide a rebate to the person equal to the excess and, for the purpose of section 98, the rebate is deemed to have been required to be paid on the day on which the amount was paid to the Minister together with interest on the excess at the prescribed rate for the period beginning on the day the amount was paid by the person and ending on the day the rebate is paid.
Determination of rebates (5) In making an assessment, the Minister may take into account any rebate payable to the person being assessed under this Part. If the Minister does so, the person is deemed to have applied for the rebate under this Part on the day the notice of assessment is sent.
Interest on cancelled amounts (6) Despite subsection (4), if a person has paid an
amount of interest or penalty and the Minister waives or cancels that amount under section 100 or 125, the Minister must rebate the amount to the person, together with interest on the amount at the prescribed rate for the period beginning on the day that is 30 days after the day on which the Minister received a request in a manner
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satisfactory to the Minister to apply that section and ending on the day on which the rebate is paid. Restriction on rebates (7) An amount under this section must not be rebated to
a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act have been filed with the Minister.
Assessment of rebate 109 (1) On receipt of an application made by a person
for a rebate under this Part, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person. Reassessment (2) The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate. Assessment of overpayment of rebate (3) The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 72 despite any previous assessment of the amount.
Payment (4) If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person.
Restriction (5) An amount under this section must not be rebated to a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act have been filed with the Minister.
Interest (6) If a rebate under this section is paid to a person, the
Minister must pay interest at the prescribed rate to the person on the rebate for the period beginning on the day
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that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid. Notice of assessment 110 (1) After making an assessment under this Part, the
Minister must send to the person assessed a notice of the assessment. Payment of remainder (2) If the Minister has assessed a person for an amount,
any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment. Limitation period for assessments 111 (1) Subject to subsections (3) to (7) and (10), no assessment in respect of any charge or other amount payable by a person under this Part must be made more than four years after it became payable by the person under this Part.
Period for assessment of rebate (2) Subject to subsections (3) to (7) and (10), an assessment under subsection 109(1) of the amount of a rebate may be made at any time, but a reassessment or additional assessment under section 109 or an assessment under subsection 109(3) in respect of an amount paid or applied as a rebate or of an amount paid or applied as interest in respect of an amount paid or applied as a rebate is not to be made more than four years after the day the application for the rebate was filed in accordance with this Part.
Exception — objection or appeal (3) A variation of an assessment, or a reassessment, in
respect of any charge or other amount payable under this Part by a person may be made at any time if the variation or reassessment is made (a) to give effect to a decision on an objection or appeal; (b) with the written consent of an appellant to dispose of an appeal; or (c) to give effect to an alternative basis or argument advanced by the Minister under subsection (7).
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Exception — neglect or fraud (4) An assessment in respect of any matter may be made
at any time if the person to be assessed has, in respect of that matter, (a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or (b) committed fraud with respect to a return or an application for a rebate filed under this Part.
Exception — other period (5) If, in making an assessment, the Minister determines
that a person has paid in respect of any matter an amount as or on account of a charge, or net charge, payable for a particular reporting period of the person that was in fact payable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter. Exception — adjustment to rebate (6) If the result of a reassessment on an objection to, or a
decision on an appeal from, an assessment is to reduce the amount of a charge, or net charge, payable by a person and, by reason of the reduction, any rebate claimed by the person for a reporting period, or in an application for a rebate, should be reduced, the Minister may at any time assess or reassess that reporting period or that application for rebate, as the case may be, only for the purpose of taking the reduction of charge into account in respect of the rebate.
Alternative basis or argument (7) The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable by a person under this Part, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless, on an appeal under this Part, (a) there is relevant evidence that the person is no longer able to adduce without leave of the court; and (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced.
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Limitation (8) If a reassessment of a person is made that gives effect
to an alternative basis or argument advanced by the Minister under subsection (7) in support of a particular assessment of the person, the Minister is not to reassess for an amount that is greater than the total amount of the particular assessment.
Exception (9) Subsection (8) does not apply to any portion of an
amount determined on reassessment that the Minister would be entitled to reassess under this Part at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Part were read without reference to subsection (7).
Exception — waiver (10) An assessment in respect of any matter specified in
a waiver filed under subsection (11) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (12), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect. Filing waiver (11) Any person may, within the time otherwise limited
by subsection (1) or (2) for an assessment, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revoking waiver (12) Any person that has filed a waiver may revoke it by
filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for 180 days after the day on which the notice is filed. Payment of rebates and other amounts 112 Subject to section 165, a rebate or other amount authorized to be paid under this Part may be paid out of the Consolidated Revenue Fund at the time and in the manner that the Minister considers appropriate.
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SUBDIVISION G
Objections to Assessment Objection to assessment 113 (1) Any person that has been assessed and that objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.
Issue to be decided (2) A notice of objection must (a) reasonably describe each issue to be decided; (b) specify in respect of each issue the relief sought,
expressed as the change in any amount that is relevant for the purposes of the assessment; and (c) provide the facts and reasons relied on by the person in respect of each issue.
Late compliance (3) Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the day on which the request is made, the person submits the information in writing to the Minister.
Limitation on objections (4) Despite subsection (1), if a person has filed a notice
of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue (a) only if the person complied with subsection (2) in
the notice with respect to that issue; and (b) only with respect to the relief sought in respect of
that issue as specified by the person in the notice.
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Application — subsection (4) (5) Subsection (4) does not limit the right of the person
to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. Limitation on objections (6) Despite subsection (1), no objection may be made by
a person in respect of an issue for which the right of objection has been waived in writing by the person.
Acceptance of objection (7) The Minister may accept a notice of objection even
though it was not filed in the prescribed form and manner. Consideration of objection (8) On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm it or make a reassessment.
Waiving reconsideration (9) If, in a notice of objection, a person that wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration. Notice of decision (10) After reconsidering an assessment under subsection
(8) or confirming an assessment under subsection (9), the Minister must notify the person objecting to the assessment of the Minister’s decision in writing.
Extension of time by Minister 114 (1) If no objection to an assessment is filed under section 113 within the time limited under this Part, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application.
Contents of application (2) An application must set out the reasons why the notice of objection was not filed within the time limited under this Part for doing so.
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How application made (3) An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Canada Revenue Agency, the application accompanied by a copy of the notice of objection. Defect in application (4) The Minister may accept an application even though it was not made in accordance with subsection (3).
Duties of Minister (5) On receipt of an application, the Minister must, without delay, consider the application and grant or refuse it, and must notify the person of the decision in writing.
Date of objection if application granted (6) If an application is granted, the notice of objection is
deemed to have been filed on the day of the decision of the Minister. Conditions — grant of application (7) An application must not be granted under this section unless (a) the application is made within one year after the
expiry of the time limited under this Part for objecting; and (b) the person demonstrates that (i) within the time limited under this Part for objecting, the person (A) was unable to act or to give a mandate to act
in their name, or (B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted it to be made.
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SUBDIVISION H
Appeal Extension of time by Tax Court of Canada 115 (1) A person that has made an application under
section 114 may apply to the Tax Court of Canada to have the application granted after either (a) the Minister has refused the application; or (b) 90 days have elapsed after the day on which the
application was made and the Minister has not notified the person of the Minister’s decision. When application may not be made (2) No application may be made after the expiry of 30
days after the day on which the decision referred to in subsection 114(5) was sent to the person. How application made (3) An application must be made by filing in the Registry
of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the documents delivered or mailed under subsection 114(3).
Copy to the Commissioner (4) The Tax Court of Canada must send a copy of the application to the Commissioner. Powers of Tax Court of Canada (5) The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order. When application to be granted (6) An application must not be granted under this section unless (a) the application under subsection 114(1) was made
within one year after the expiry of the time limited under this Part for objecting; and (b) the person demonstrates that (i) within the time limited under this Part for objecting, the person (A) was unable to act or to give a mandate to act
in their name, or
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(B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application under subsection 114(1) was made as soon as circumstances permitted it to be made.
Appeal to Tax Court of Canada 116 (1) Subject to subsection (2), a person that has filed
a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after (a) the Minister has confirmed the assessment or has
reassessed; or (b) 180 days have elapsed after the day on which the notice of objection was filed and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.
No appeal (2) No appeal under subsection (1) may be instituted after the expiry of 90 days after the day on which notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 113(10).
Amendment of appeal (3) The Tax Court of Canada may, on any terms that it sees fit, authorize a person that has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal.
Extension of time to appeal 117 (1) If no appeal to the Tax Court of Canada under
section 116 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just. Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 116 for doing so.
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How application made (3) An application must be made by filing in the Registry
of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal. Copy to Deputy Attorney General of Canada (4) The Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada. When order to be made (5) An order must not be made under this section unless (a) the application is made within one year after the expiry of the time limited under section 116 for appealing; and (b) the person demonstrates that (i) within the time limited under section 116 for appealing, the person (A) was unable to act or to give a mandate to act
in their name, or (B) had a bona fide intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted it to be made, and (iv) there are reasonable grounds for the appeal.
Limitation on appeals to the Tax Court of Canada 118 (1) Despite section 116, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to (a) an issue in respect of which the person has complied with subsection 113(2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or (b) an issue described in subsection 113(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.
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No appeal if waiver (2) Despite section 116, a person may not appeal to the
Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.
Institution of appeals 119 An appeal to the Tax Court of Canada under this
Part must be instituted in accordance with the Tax Court of Canada Act. Disposition of appeal 120 The Tax Court of Canada may dispose of an appeal
from an assessment by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment.
References to Tax Court of Canada 121 (1) If the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question must be determined by that Court.
Time during consideration not to count (2) For the purpose of making an assessment of a person that agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined must not be counted in the computation of (a) the four-year period referred to in subsection
111(1); (b) the period within which a notice of objection to an assessment may be filed under section 113; or (c) the period within which an appeal may be instituted under section 116. Reference of common questions to Tax Court of Canada 122 (1) If the Minister is of the opinion that a question
arising out of one and the same transaction or occurrence
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or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court of Canada for a determination of the question. Contents of application (2) An application must set out (a) the question in respect of which the Minister requests a determination; (b) the names of the persons that the Minister seeks to have bound by the determination; and (c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application.
Service (3) A copy of the application must be served by the Minister on each of the persons named in it and on any other person that, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question.
Determination by Tax Court of Canada of question (4) If the Tax Court of Canada is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons that have been served with a copy of the application and that are named in an order of the Tax Court of Canada under this subsection, it may (a) if none of the persons named in the order has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or (b) if one or more of the persons named in the order
has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question.
Determination final and conclusive (5) Subject to subsection (6), if a question set out in an
application is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4).
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Appeal (6) If a question set out in an application is determined
by the Tax Court of Canada, the Minister or any of the persons that have been served with a copy of the application and that are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Part, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court of Canada, appeal from the determination.
Parties to appeal (7) The parties that are bound by a determination are
parties to any appeal from the determination. Time during consideration not counted (8) For the purpose of making an assessment of a person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) must not be counted in the computation of (a) the four-year period referred to in subsection 111(1); (b) the period within which a notice of objection to an
assessment may be filed under section 113; or (c) the period within which an appeal may be instituted under section 116. Excluded periods (9) The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and (a) in the case of a person named in an order of the
Tax Court of Canada under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; or (b) in the case of any other person, the day on which
the person is served with a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4).
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SUBDIVISION I
Penalties Failure to file a return when required 123 Every person that fails to file a return for a reporting period as and when required under this Part is liable to pay a penalty equal to the sum of (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.
Failure to file by electronic transmission 124 In addition to any other penalty under this Part, every person that fails to file a return under this Part for a reporting period as required by subsection 89(3) is liable to pay a penalty equal to an amount determined in prescribed manner.
Waiving or cancelling penalties 125 (1) The Minister may, on or before the day that is
10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel all or any portion of any penalty under this Part payable by the person in respect of the reporting period.
Interest if amount waived or cancelled (2) If a person has paid an amount of penalty and the Minister waives or cancels that amount under subsection (1), the Minister must pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is rebated to the person.
Failure to register 126 Every person that is required to be registered under Division 4 of this Part but does not apply for registration
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under that Division as and when required is liable to pay a penalty of $2,000. General penalty 127 Every person that fails to comply with any provision
of this Part for which no other penalty is specified is liable to pay a penalty of $250. Failure to answer demand 128 Every person that fails to file a return as and when required under a demand issued under section 92 is liable to a penalty of $500.
Failure to provide information 129 Every person that fails to provide any information
or record as and when required under this Part is liable to a penalty of $250 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information. Failure to provide information 130 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, in a return prescribed by regulation as and when required, or that misstates such an amount or such information in such a return, is liable to pay a penalty, in addition to any other penalty under this Part, equal to an amount determined in prescribed manner for each such failure or misstatement by the person.
False statements or omissions 131 Every person that knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to pay a penalty of the greater of $500 and 25% of the total of (a) if the false statement or omission is relevant to the
determination of an amount payable under this Part by the person, the amount, if any, by which (i) the amount payable
exceeds (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and
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(b) if the false statement or omission is relevant to the
determination of a rebate or any other payment that may be obtained under this Part, the amount, if any, by which (i) the amount that would be the rebate or other
payment payable to the person if the rebate or other payment were determined on the basis of the information provided in the return exceeds (ii) the amount of the rebate or other payment
payable to the person.
SUBDIVISION J
Offences and Punishment Offence for failure to file return or to comply with demand or order 132 (1) Every person that fails to file or make a return
as and when required under this Part or that fails to comply with an obligation under subsection 104(6) or (9) or section 106, or an order made under section 137, is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both.
Saving (2) A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Part is not liable to pay a penalty under this Part for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.
Offences for false or deceptive statement 133 (1) Every person commits an offence that (a) makes, or participates in, assents to or acquiesces
in the making of, a false or deceptive statement in a return, application, certificate, statement, document, record or answer filed or made as required under this Part; (b) for the purposes of evading payment of any
amount payable under this Part, or obtaining a rebate or other payment payable under this Part to which the person is not entitled,
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(i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; (c) intentionally, in any manner, evades or attempts
to evade compliance with this Part or payment of an amount payable under this Part; (d) intentionally, in any manner, obtains or attempts
to obtain a rebate or other payment payable under this Part to which the person is not entitled; or (e) conspires with any person to commit an offence
described in any of paragraphs (a) to (d).
Punishment (2) Every person that commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to (a) a fine of not less than 50%, and not more than
200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $40,000; (b) imprisonment for a term not exceeding two years;
or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years.
Prosecution on indictment (3) Every person that is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to (a) a fine of not less than 100%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be
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ascertained, a fine of not less than $5,000 and not more than $100,000; (b) imprisonment for a term not exceeding five years;
or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years.
Penalty on conviction (4) A person that is convicted of an offence under this
section is not liable to pay a penalty imposed under this Part for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.
Stay of appeal (5) If, in any appeal under this Part, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, upon that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.
Offence — confidential information 134 (1) A person is guilty of an offence and liable on
summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if that person (a) contravenes subsection 107(2); or (b) knowingly contravenes an order made under subsection 107(12). Offence — confidential information (2) Every person to whom confidential information has
been provided for a particular purpose under subsection 107(6) and that for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. Definition of confidential information (3) In this section, confidential information has the
same meaning as in subsection 107(1).
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Failure to pay charge 135 Every person that intentionally fails to pay a charge
as and when required under this Part is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of charge that should have been paid; (b) imprisonment for a term not exceeding six months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months.
General offence 136 Every person that fails to comply with any provision
of this Part for which no other offence is specified in this Part is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both.
Compliance orders 137 If a person is convicted by a court of an offence for a failure to comply with a provision of this Part, the court may make any order that it deems appropriate to enforce compliance with the provision.
Officers of corporations, etc. 138 If a person other than an individual commits an offence under this Part, every officer, director or representative of the person that directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.
Power to decrease punishment 139 Despite the Criminal Code or any other law, the
court has, in any prosecution or proceeding under this Part, neither the power to impose less than the minimum fine fixed under this Part nor the power to suspend sentence. Information or complaint 140 (1) An information or complaint under this Part may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by
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the Minister and, if an information or complaint purports to have been laid or made under this Part, it is deemed to have been laid or made by a person so authorized by the Minister and must not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Two or more offences (2) An information or complaint in respect of an offence under this Part may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient by reason of the fact that it relates to two or more offences.
Territorial jurisdiction (3) An information or complaint in respect of an offence under this Part may be heard, tried or determined by any court having territorial jurisdiction where the accused is resident, carrying on a commercial activity, found, apprehended or in custody, despite that the matter of the information or complaint did not arise within that territorial jurisdiction.
Limitation of prosecutions (4) No proceeding by way of summary conviction in respect of an offence under this Part may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years.
SUBDIVISION K
Inspections By whom 141 (1) A person authorized by the Minister to do so
may, at all reasonable times, for any purpose related to the administration or enforcement of this Part, inspect, audit or examine the records, processes, property or premises of a person that may be relevant in determining the obligations of that or any other person under this Part, or the amount of any rebate to which that or any other person is entitled under this Part and whether that person or any other person is in compliance with this Part. Powers of authorized person (2) For the purposes of an inspection, audit or examination, the authorized person may
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(a) enter any place in which the authorized person
reasonably believes the person keeps or should keep records, carries on any activity to which this Part applies or does anything in relation to that activity; and (b) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the authorized person all reasonable assistance.
Prior authorization (3) If any place referred to in paragraph (2)(a) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).
Warrant to enter dwelling-house (4) A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that (a) there are reasonable grounds to believe that the
dwelling-house is a place referred to in paragraph (2)(a); (b) entry into the dwelling-house is necessary for any
purpose related to the administration or enforcement of this Part; and (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.
Orders if entry not authorized (5) If the judge is not satisfied that entry into the
dwelling-house is necessary for any purpose related to the administration or enforcement of this Part, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house, (a) order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwellinghouse; and (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Part.
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Definition of dwelling-house (6) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.
Compliance order 142 (1) On summary application by the Minister, a
judge may, despite subsection 137, order a person to provide any access, assistance, information or record sought by the Minister under section 106 or 141 if the judge is satisfied that the person was required under section 106 or 141 to provide the access, assistance, information or record and did not do so. Notice required (2) An application under subsection (1) must not be
heard before the end of five clear days from the day the notice of application is served on the person against which the order is sought. Judge may impose conditions (3) The judge making an order under subsection (1) may
impose any conditions in respect of the order that the judge considers appropriate. Contempt of court (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.
Appeal (5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made. Search warrant 143 (1) A judge may, on ex parte application by the
Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Part
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and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of the record or thing to, the judge or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.
Evidence on oath (2) An application under subsection (1) must be supported by information on oath establishing the facts on which the application is based.
Issue of warrant (3) A judge may issue a warrant referred to in subsection
(1) if the judge is satisfied that there are reasonable grounds to believe that (a) an offence under this Part has been committed; (b) a record or thing that may afford evidence of the commission of the offence is likely to be found; and (c) the building, receptacle or place specified in the
application is likely to contain a record or thing referred to in paragraph (b).
Contents of warrant (4) A warrant issued under subsection (1) must refer to
the offence for which it is issued, identify the building, receptacle or place to be searched and the person that is alleged to have committed the offence, and it must be reasonably specific as to any record or thing to be searched for and seized. Seizure (5) Any person that executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Part and must, as soon as is practicable, bring the record or thing before, or make a report in respect of the record or thing, the judge that issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.
Retention (6) Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge must, unless the Minister waives retention, order that it be retained by the Minister, that must
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take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the record or thing was seized or until it is required to be produced for the purposes of a criminal proceeding. Return of records or things seized (7) If any record or thing seized under subsection (1) or
(5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from which it was seized or the person that is otherwise legally entitled to the record or thing, if the judge is satisfied that the record or thing (a) will not be required for an investigation or a criminal proceeding; or (b) was not seized in accordance with the warrant or
this section. Access and copies (8) The person from which any record or thing is seized
under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a document, to obtain one copy of the record at the expense of the Minister. Definition of foreign-based information or record 144 (1) For the purposes of this section, foreign-based
information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Part. Requirement to provide foreign-based information (2) Despite any other provision of this Part, the Minister
may, by notice served personally or by confirmed delivery service, require a person resident in Canada or a nonresident person that carries on business in Canada to provide any foreign-based information or record.
Notice (3) A notice referred to in subsection (2) must set out (a) a reasonable period of time of not less than 90 days for the provision of the information or record;
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(b) a description of the information or record being
sought; and (c) the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period of time set out in the notice.
Review of foreign information requirement (4) The person on which a notice of a requirement is
served under subsection (2) may, within 90 days after the day on which the notice was served, apply to a judge for a review of the requirement. Powers on review (5) On hearing an application under subsection (4) in respect of a requirement, a judge may (a) confirm the requirement; (b) vary the requirement if the judge is satisfied that it
is appropriate in the circumstances; or (c) set aside the requirement if the judge is satisfied that it is unreasonable.
Related person (6) For the purposes of subsection (5), a requirement to
provide information or a record is not to be considered to be unreasonable because the information or record is under the control of, or available to, a non-resident person that is not controlled by the person served with the notice of the requirement under subsection (2) if that person is related, within the meaning of section 6 of the Excise Act, 2001, to the non-resident person.
Time during consideration not to count (7) The period of time between the day an application for the review of a requirement is made under subsection (4) and the day the review is decided must not be counted in the computation of (a) the period of time set out in the notice of the requirement; and (b) the period of time within which an assessment may be made under section 108 or 109.
Consequence of failure (8) If a person fails to comply substantially with a notice
served under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Part must, on motion of the Minister,
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prohibit the introduction by that person of any foreignbased information or record covered by that notice.
Copies 145 If any record is seized, inspected, audited, examined or provided under any of sections 96, 106 and 141 to 143, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a print-out of the electronic record, and any record purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic record, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.
Compliance 146 Every person must, unless the person is unable to
do so, do everything the person is required to do by or pursuant to any of sections 106 and 141 to 145 and no person is to, physically or otherwise, do or attempt to do any of the following: (a) interfere with, hinder or molest any official as defined in section 107 doing anything the official is authorized to do under this Part; or (b) prevent any official from doing anything the official is authorized to do under this Part. Information respecting non-resident persons 147 Every person that is liable, at any time in a calendar year, to pay an amount of charge under this Part must, in respect of each non-resident person with which it was not, in prescribed circumstances, dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, prescribed information for the year in respect of transactions with that person.
SUBDIVISION L
Collection Definitions 148 (1) The following definitions apply in this section.
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action means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 152 to 157. (action) charge debt means any amount payable by a person under this Part. (dette) legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate or succession that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate or succession. (représentant légal)
Debts to Her Majesty (2) A charge debt is a debt due to Her Majesty in right of
Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part. Court proceedings (3) The Minister may not commence a proceeding in a court to collect a charge debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.
No actions after limitation period (4) The Minister may not commence an action to collect
a charge debt after the end of the limitation period for the collection of the charge debt. Limitation period (5) The limitation period for the collection of a charge
debt of a person (a) begins (i) if a notice of assessment in respect of the charge debt, or a notice referred to in subsection 158(1) in respect of the charge debt, is sent to or served on the person, on the last day on which one of those notices is sent or served, and (ii) if no notice referred to in subparagraph (i) in
respect of the charge debt was sent or served, on
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the earliest day on which the Minister can commence an action to collect that charge debt; and (b) ends, subject to subsection (9), on the day that is
10 years after the day on which it begins. Limitation period restarted (6) The limitation period described in subsection (5) for
the collection of a charge debt of a person restarts (and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which (a) the person acknowledges the charge debt in accordance with subsection (7); (b) all or part of the charge debt is deemed under section 85 to have been paid; (c) the Minister commences an action to collect the
charge debt; or (d) the Minister assesses, under this Part, another
person in respect of the charge debt.
Acknowledgement of charge debts (7) A person acknowledges a charge debt if the person (a) promises, in writing, to pay the charge debt; (b) makes a written acknowledgement of the charge
debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or (c) makes a payment, including a purported payment
by way of a negotiable instrument that is dishonoured, on account of the charge debt.
Agent or mandatary or legal representative (8) For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person.
Extension of limitation period (9) In computing the day on which a limitation period
ends, there must be added the number of days on which one or more of the following is the case: (a) the Minister has postponed collection action
against the person under subsection (12) in respect of the charge debt;
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(b) the Minister has accepted and holds security in
lieu of payment of the charge debt; (c) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the charge debt, the person is non-resident; (d) the Minister may not, because of any of subsections 150(2) to (5), take any of the actions described in subsection 150(1) in respect of the charge debt; or (e) an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act.
Assessment before collection (10) The Minister may not take any collection action under sections 152 to 157 in respect of any amount payable by a person that may be assessed under this Part, other than interest under section 97, unless the amount has been assessed.
Payment of remainder (11) If the Minister sends a notice of assessment to a
person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General. Minister may postpone collection (12) The Minister may, subject to any terms and conditions that the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person.
Interest on judgments (13) If a judgment is obtained for any amount payable under this Part, including a certificate registered under section 152, the provisions of this Part by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt.
Litigation costs (14) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Part applies, sections 149
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and 152 to 158 apply to the amount as if it were payable under this Part.
Security 149 (1) The Minister may, if the Minister considers it
advisable, accept security in an amount and a form satisfactory to the Minister for the payment of any amount that is or may become payable under this Part.
Surrender of excess security (2) If a person that has given security, or on whose behalf security has been given, under this section requests in writing that the Minister surrender the security or any part of it, the Minister must surrender the security to the extent that its value exceeds, at the time the request is received by the Minister, the amount that is sought to be secured.
Collection restrictions 150 (1) If a person is liable for the payment of an
amount under this Part, the Minister must not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment under this Part in respect of the amount: (a) commence legal proceedings in a court; (b) certify the amount under section 152; (c) require a person to make a payment under subsection 153(1); (d) require an institution or a person to make a payment under subsection 153(2); (e) require a person to turn over moneys under subsection 156(1); or (f) give a notice, issue a certificate or make a direction under subsection 157(1).
No action after service of notice of objection (2) If a person has served a notice of objection under this
Part to an assessment of an amount payable under this Part, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment.
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No action after making appeal to Tax Court (3) If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Part, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the earlier of the day on which a copy of the decision of the Court is mailed to the person and the day on which the person discontinues the appeal.
No action pending determination by Tax Court (4) If a person has agreed under subsection 121(1) that a
question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection 122(1) to that Court for the determination of a question, the Minister must not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which could be affected by the determination of the question, before the day on which the question is determined by the Court. Action after judgment (5) Despite any other provision in this section, if a person has served a notice of objection under this Part to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action.
Collection of large amounts (6) Despite subsections (1) to (5), if, at any time, the total
of all amounts that a person has been assessed under this Part and that remain unpaid exceeds $1,000,000, the Minister may collect up to 50% of the total.
Over $10,000,000 — security 151 (1) The Minister may, by sending a notice to a person, require security in a form satisfactory to the Minister and in an amount up to a specified amount that is the
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greater of zero dollars and the amount that is determined by the formula [(A/2) – B] – $10,000,000
where A
is the total of all amounts, each of which is an amount that the person has been assessed under this Part in respect of which a portion remains unpaid,
B
is the greater of zero dollars and the amount that is determined by the formula C – (D/2)
where C
is the total of all amounts that the person has paid against the amount determined for A in the first formula in this subsection, and
D
is the amount determined for A in the first formula in this subsection.
When security to be given (2) The security required under subsection (1) (a) must be given to the Minister no later than 60 days
after the day on which the Minister required the security; and (b) must be in a form satisfactory to the Minister.
Failure to comply (3) Despite subsections 150(1) to (5), the Minister may collect an amount equivalent to the amount of security that was required under subsection (1) if the security required under that subsection is not given to the Minister as set out in this section.
Certificates 152 (1) Any amount payable by a person (in this section referred to as the “debtor”) under this Part that has not been paid as and when required under this Part may be certified by the Minister as an amount payable by the debtor.
Registration in court (2) On production to the Federal Court, a certificate
made under subsection (1) in respect of a debtor must be registered in the Court and when so registered has the same effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest on the amount as provided under this Part to the
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day of payment and, for the purposes of those proceedings, the certificate is deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty in right of Canada and enforceable as such.
Costs (3) All reasonable costs and charges incurred or paid for the registration in the Federal Court of a certificate made under subsection (1) or in respect of any proceedings taken to collect the amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered.
Charge on property (4) A document issued by the Federal Court evidencing a
registered certificate in respect of a debtor, a writ of that Court issued pursuant to the certificate or any notification of the document or writ (which document, writ or notification is in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in property in a province, or any interest in, or for civil law any right in, such property, held by the debtor, in the same manner as a document evidencing (a) a judgment of the superior court of the province against a person for a debt owing by the person, or (b) an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province
may be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest. Creation of charge (5) If a memorial has been filed, registered or otherwise
recorded under subsection (4), (a) a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in, or for civil law any right in, such property, held by the debtor, or (b) such property, or interest or right in the property,
is otherwise bound, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien,
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priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was filed, registered or otherwise recorded. Proceedings in respect of memorial (6) If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings (a) to enforce payment of the amount evidenced by
the memorial, interest on the amount and all costs and charges paid or incurred in respect of (i) the filing, registration or other recording of the
memorial, and (ii) proceedings taken to collect the amount, (b) to renew or otherwise prolong the effectiveness of
the filing, registration or other recording of the memorial, (c) to cancel or withdraw the memorial wholly or in
respect of any of the property, or interests or rights, affected by the memorial, or (d) to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or rights, affected by the memorial, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), except that, if in any such proceeding or as a condition precedent to any such proceeding, any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court. Presentation of documents (7) If (a) a memorial is presented for filing, registration or
other recording under subsection (4), or a document relating to the memorial is presented for filing,
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registration or other recording for the purpose of any proceeding described in subsection (6), to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, or (b) access is sought to any person, place or thing in a
province to make the filing, registration or other recording, the memorial or document must be accepted for filing, registration or other recording or the access must be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a like proceeding, except that, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required. Prohibition — sale, etc., without consent (8) Despite any law of Canada or of a province, a sheriff
or other person must not, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection (1), interest on the amount or costs. However, if that consent is subsequently given, any property that would have been affected by that process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be, is bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be. Completion of notices, etc. (9) If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (8), be so set out without the written consent of the Minister, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information must be completed for the
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same purpose, and the sheriff complied with this subsection, plied with this Part, regulation formation to be set out in the ment.
or other person, having is deemed to have comor rule requiring the inminute, notice or docuApplication for order (10) A sheriff or other person that is unable, because of
subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest. Secured claims (11) If a charge, lien, priority or binding interest created
under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act, it is deemed (a) to be a claim that is secured by a security and that,
subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and (b) to also be a claim referred to in paragraph 86(2)(a)
of that Act.
Details in certificates and memorials (12) Despite any law of Canada or of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes (a) to set out, as the amount payable by the debtor,
the total of amounts payable by the debtor without setting out the separate amounts making up that total; and (b) to refer to the rate of interest or penalty to be
charged on the separate amounts making up the amount payable in general terms (i) in the case of interest, as interest at the prescribed rate under this Part applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period; and
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(ii) in the case of a penalty, the penalty calculated under section 123 on amounts payable to the Receiver General.
Garnishment 153 (1) If the Minister has knowledge or suspects that a
person is, or will be within one year, liable to make a payment to another person that is liable to pay an amount under this Part (in this section referred to as a “debtor”), the Minister may, by notice in writing, require the person to pay without delay, if the money is immediately payable, and in any other case, as and when the money is payable, the money otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Part.
Garnishment of loans or advances (2) Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days (a) a bank, credit union, trust company or other similar person (in this section referred to as an “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor that is indebted to the institution and that has granted security in respect of the indebtedness, or (b) a person, other than an institution, will loan or advance money to, or make a payment on behalf of, a debtor that the Minister knows or suspects (i) is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or (ii) if that person is a corporation, is not dealing at
arm’s length with that person, the Minister may, by notice in writing, require the institution or person, as the case may be, to pay in whole or in part to the Receiver General on account of the debtor’s liability under this Part the money that would otherwise be so loaned, advanced or paid.
Effect of receipt (3) A receipt issued by the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment.
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Effect of requirement (4) If the Minister has, under this section, required a
person to pay to the Receiver General on account of the liability under this Part of a debtor money otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Part is satisfied and operates to require payments to the Receiver General out of each such payment of any amount that is stipulated by the Minister in a notice in writing.
Failure to comply (5) Every person that fails to comply with a requirement
under subsection (1) or (4) is liable to pay to Her Majesty in right of Canada an amount equal to the amount that the person was required under that subsection to pay to the Receiver General. Failure to comply (6) Every institution or person that fails to comply with a
requirement under subsection (2) with respect to money to be loaned, advanced or paid is liable to pay to Her Majesty in right of Canada an amount equal to the lesser of (a) the total of money so loaned, advanced or paid,
and (b) the amount that the institution or person was required under that subsection to pay to the Receiver General. Assessment (7) The Minister may assess any person for any amount payable under this section by the person to the Receiver General and, if the Minister sends a notice of assessment, sections 87 and 108 to 122 apply with any modifications that the circumstances require.
Time limit (8) An assessment of an amount payable under this section by a person to the Receiver General is not to be made more than four years after the notice from the Minister requiring the payment was received by the person. Effect of payment as required (9) If an amount that would otherwise have been advanced, loaned or paid to or on behalf of a debtor is paid by a person to the Receiver General in accordance with a notice from the Minister issued under this section or with
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an assessment under subsection (7), the person is deemed for all purposes to have advanced, loaned or paid the amount to or on behalf of the debtor. Recovery by deduction or set-off 154 If a person is indebted to Her Majesty in right of Canada under this Part, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada.
Acquisition of debtor’s property 155 For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Part, the Minister may purchase or otherwise acquire any interest in, or for civil law any right in, the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest or right so acquired in any manner that the Minister considers reasonable.
Money seized from debtor 156 (1) If the Minister has knowledge or suspects that a
person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person that is liable to pay any amount under this Part (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Part. Receipt of Minister (2) A receipt issued by the Minister for money turned
over as required under this section is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount so turned over. Seizure 157 (1) If a person fails to pay an amount as required under this Part, the Minister may in writing give 30 days notice to the person, addressed to their latest known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized.
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Disposition (2) Things that have been seized under subsection (1) must be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner the Minister considers appropriate in the circumstances.
Proceeds of disposition (3) Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the things seized.
Exemptions from seizure (4) Any thing of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section.
Person leaving Canada or defaulting 158 (1) If the Minister suspects that a person has left or
is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by confirmed delivery service addressed to their latest known address, demand payment of any amount for which the person is liable under this Part or would be so liable if the time for payment had arrived, and the amount must be paid without delay despite any other provision of this Part. Seizure (2) If a person fails to pay an amount required under
subsection (1), the Minister may direct that things of the person be seized, and subsections 157(2) to (4) apply, with any modifications that the circumstances require.
Definitions 159 (1) The following definitions apply in this section.
assessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means (a) if the hearing date is before the last day of the particular reporting period, the period beginning on the first day of the particular reporting period and ending on the assessment date; and (b) in any other case, the particular reporting period.
(période visée)
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assessment date in respect of an authorization under subsection (2) means the day immediately before the hearing date. (date de cotisation) hearing date in respect of an authorization under subsection (2) means the day on which a judge hears the application for the authorization. (date d’audience) Authorization to assess and take collection action (2) Despite section 150, if, on ex parte application by the
Minister relating to a particular reporting period of a person, a judge is satisfied that there are reasonable grounds to believe that the net charge for the period, determined without reference to this section, would be a positive amount and that the collection of all or any part of that net charge would be jeopardized by a delay in its collection, the judge must, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to, without delay, (a) assess the net charge for the assessed period, determined in accordance with subsection (3); and (b) take any of the actions described in sections 152 to
157 in respect of that amount.
Effect of authorization (3) For the purposes of this Part, if an authorization is granted under subsection (2) in respect of an application relating to a particular reporting period of a person, (a) if the hearing date is before the last day of the particular reporting period, the following periods are each deemed to be a separate reporting period of the person: (i) the assessed period, and (ii) the period beginning on the hearing date and ending on the last day of the particular reporting period; (b) the day on or before which the person is required to file a return under section 69 for the assessed period is deemed to be the hearing date; (c) the net charge for the assessed period is deemed to be equal to the amount that would be the net charge for the period if, on the assessment date, the person were to claim in a return filed under section 69 for the period all amounts, each of which is an amount that the person would be entitled on that day to claim as a rebate for the period or as a negative amount that is required to be added in determining the net charge for the period;
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(d) the net charge for the assessed period is deemed to have become due to the Receiver General on the hearing date; (e) if, in assessing the net charge for the assessed period, the Minister takes into account an amount that the person would be entitled to claim as a rebate or a negative amount that is required to be added in determining the net charge, the person is deemed to have claimed the amount in a return filed under section 69 for the assessed period; and (f) subsection 73(2) and sections 97, 123, 129 and 130
apply as if the net charge for the assessed period were not required to be paid, and the return for that period were not required to be filed, until the last day of the period described in subsection (9).
Affidavits (4) Statements contained in an affidavit filed in the context of an application under this section may be based on belief in which case it must include the grounds for that belief. Service of authorization and notice of assessment (5) An authorization granted under subsection (2) in respect of a person must be served by the Minister on the person within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and a notice of assessment for the assessed period must be served on the person together with the authorization. How service effected (6) For the purpose of subsection (5), service on a person
must be effected by personal service on the person or service in accordance with the directions of a judge. Application to judge for direction (7) If service cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction.
Review of authorization (8) If a judge of a court has granted an authorization under subsection (2) in respect of a person, the person may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization.
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Limitation period for review application (9) An application by a person under subsection (8) to
review an authorization must be made (a) within 30 days after the day on which the authorization was served on the person in accordance with this section; or (b) within any further time that a judge may allow, on being satisfied that the application was made as soon as practicable.
Hearing in camera (10) An application by a person under subsection (8)
may, on the application of the person, be heard in private, if the person establishes to the satisfaction of the judge that the circumstances of the case justify proceedings heard in private. Disposition of application (11) On an application under subsection (8), the judge must determine the question summarily and may confirm, vary or set aside the authorization and make any other order that the judge considers appropriate.
Effect of setting aside authorization (12) If an authorization is set aside under subsection
(11), subsection (3) does not apply in respect of the authorization and any assessment made as a result of the authorization is deemed to be void. Directions (13) If any question arises as to the course to be followed
in connection with anything done or being done under this section and there is no relevant direction in this section, a judge may give any direction with regard to the course to be followed that, in the opinion of the judge, is appropriate. No appeal from review order (14) No appeal lies from an order of a judge made under subsection (11).
Compliance by unincorporated bodies 160 (1) If any amount is required to be paid or any other thing is required to be done by or under this Part by a person (in this section referred to as the “body”) that is not an individual, partnership, corporation, trust, joint venture, or estate or succession of a deceased individual, it is the joint and several, or solidary, liability and responsibility of
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(a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body, (b) if there are no officers of the body referred to in
paragraph (a), every member of any committee having management of the affairs of the body, and (c) if there are no officers of the body referred to in
paragraph (a) and no committee referred to in paragraph (b), every member of the body, to pay that amount or to comply with the requirement, and if the amount is paid or the requirement is fulfilled by an officer of the body referred to in paragraph (a), a member of a committee referred to in paragraph (b) or a member of the body, it is considered as compliance with the requirement. Assessment (2) The Minister may assess any person for any amount for which the person is liable under this section and, if the Minister sends a notice of assessment, sections 87 and 108 to 122 are applicable, with any modifications that the circumstances require.
Limitation (3) An assessment of a person under subsection (2) must
not (a) include any amount that the body was liable to pay before the day the person became jointly and severally, or solidarily, liable; (b) include any amount that the body became liable to
pay after the day the person ceased to be jointly and severally, or solidarily, liable; or (c) be made more than two years after the day on which the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any obligation imposed on the body by or under this Part or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body.
Charge liability — transfers not at arm’s length 161 (1) If at any time a person transfers property, either directly or indirectly, by means of a trust or by any other means, to
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(a) the transferor’s spouse or common-law partner or
an individual that has since become the transferor’s spouse or common-law partner, (b) an individual that was under 18 years of age, or (c) another person with whom the transferor was not
dealing at arm’s length, the transferee and transferor are jointly and severally, or solidarily, liable to pay under this Part an amount equal to the lesser of (d) the amount determined by the formula A–B
where A
is the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and
B
is the amount, if any, by which the amount assessed the transferee under paragraph 97.44(1)(b) of the Customs Act, subsection 325(2) of the Excise Tax Act, subsection 160(2) of the Income Tax Act or subsection 297(3) of the Excise Act, 2001 in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and
(e) the total of all amounts each of which is (i) an amount that the transferor is liable to pay under this Part for the reporting period of the transferor that includes that time or any preceding reporting period of the transferor, or (ii) interest or penalty for which the transferor is liable as of that time, but nothing in this subsection limits the liability of the transferor under this Part. Fair market value of undivided interest (2) For the purpose of this section, the fair market value
at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (5), deemed to be equal to the same proportion of the fair market value of that property at that time. Assessment (3) The Minister may at any time assess a transferee in respect of any amount payable by reason of this section,
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and the provisions of sections 87 and 108 to 122 apply, with any modifications that the circumstances require. Rules applicable (4) If a transferor and transferee have, by reason of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of the liability of the transferor under this Part, the following rules apply: (a) a payment by the transferee on account of the
transferee’s liability must, to the extent of the payment, discharge their liability; and (b) a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (1), made jointly and severally, or solidarily, liable.
Transfers to spouse or common-law partner (5) Despite subsection (1), if at any time an individual transfers property to the individual’s spouse or commonlaw partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the individual and the individual’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership as defined in subsection 248(1) of the Income Tax Act, for the purposes of paragraph (1)(d), the fair market value at that time of the property so transferred is deemed to be nil, but nothing in this subsection limits the liability of the individual under this Part.
SUBDIVISION M
Evidence and Procedure Service 162 (1) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that (a) is a partnership, the notice or document may be addressed to the name of the partnership; (b) is a joint venture, the notice or document may be addressed to the name of the joint venture; (c) is a union, the notice or document may be addressed to the name of the union;
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(d) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and (e) carries on business under a name or style other
than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business. Personal service (2) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is (a) if the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; (b) if the person is a joint venture, served personally on one of the participants in, or operators of, the joint venture or left with an adult person employed at the place of business of the joint venture; or (c) left with an adult person employed at the place of
business of the person.
Timing of receipt 163 (1) For the purposes of this Part and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent. Timing of payment (2) A person that is required under this Part to pay an
amount is deemed not to have paid it until it is received by the Receiver General. Proof of service 164 (1) If, under this Part, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that (a) the officer has knowledge of the facts in the particular case; (b) the request, notice or demand was sent by confirmed delivery service on a specified day to a specified person and address; and
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(c) the officer identifies as exhibits attached to the affidavit a true copy of the request, notice or demand and (i) if the request, notice, or demand was sent by registered or certified mail, the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate, and (ii) in any other case, the record that the document
has been sent or a true copy of the relevant portion of the record.
Proof of personal service (2) If, under this Part, provision is made for personal
service of a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that (a) the officer has knowledge of the facts in the particular case; (b) the request, notice or demand was served personally on a named day on the person to whom it was directed; and (c) the officer identifies as an exhibit attached to the
affidavit a true copy of the request, notice or demand. Proof — failure to comply (3) If, under this Part, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination and search of the records, the officer has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate.
Proof — time of compliance (4) If, under this Part, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination of the records, the officer has found
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that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day. Proof of documents (5) An affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document.
Proof of documents (6) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person, is evidence of the nature and contents of the document.
Proof of no appeal (7) An affidavit of an officer of the Canada Revenue Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Canada Revenue Agency or the Canada Border Services Agency, as the case may be, and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Part and that, after a careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit.
Presumption (8) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency or the Canada Border Services Agency, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature
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or official character of the person before whom the affidavit was sworn. Proof of documents (9) Every document purporting to have been executed
under or in the course of the administration or enforcement of this Part over the name in writing of the Minister, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Part is deemed to be a document signed, made and issued by the Minister, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Proof of documents (10) Every document purporting to have been executed
under or in the course of the administration or enforcement of this Part over the name in writing of the Minister of Public Safety and Emergency Preparedness, the President of the Canada Border Services Agency or an officer authorized to exercise the powers or perform the duties of that Minister under this Part is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called into question by that Minister or a person acting for that Minister or for Her Majesty in right of Canada.
Mailing or sending date (11) For the purposes of this Part, if a notice or demand that the Minister is required or authorized under this Part to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, is presumed to be the date of the notice or demand.
Date electronic notice sent (12) For the purposes of this Part, if a notice or other communication in respect of a person is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this
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manner and has not before that date revoked that authorization in a manner specified by the Minister.
Date assessment made (13) If a notice of assessment has been sent by the Minister as required under this Part, the assessment is deemed to have been made on the day of sending of the notice of assessment.
Proof of return (14) In a prosecution for an offence under this Part, the production of a return, an application, a certificate, a statement or an answer required under this Part, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person.
Proof of return — printouts (15) For the purposes of this Part, a document presented
by the Minister purporting to be a printout of the information in respect of a person received under section 89 by the Minister is to be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person under that section. Proof of return — production of returns, etc. (16) In a proceeding under this Part, the production of a
return, an application, a certificate, a statement or an answer required under this Part, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person.
Evidence (17) In a prosecution for an offence under this Part, an
affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of the records shows that an amount required under this Part to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit.
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DIVISION 7
Distribution of Fuel Charge Definition of net amount 165 (1) In this section, net amount in respect of a
province or area and a period fixed by the Minister means the charges levied by Her Majesty in right of Canada under this Part in respect of the province or area and that period less any amounts in respect of the charges that are rebated, refunded or remitted under this Part or any other Act of Parliament in that period.
Distribution (2) For each province or area that is or was a listed
province, the Minister must distribute the net amount for a period fixed by the Minister, if positive, in respect of the province or area. The Minister may distribute that net amount (a) to the province; (b) to persons that are prescribed persons, persons of
a prescribed class or persons meeting prescribed conditions; or (c) to a combination of the persons referred to in paragraphs (a) and (b).
Restriction (3) Despite subsection (2), if the Minister is not authorized, by reason of section 150, to take any action described under subsection 150(1) in respect of an amount payable by a person under this Part, the amount is not to be distributed by the Minister under this section.
Distribution payment (4) The amount of any distribution under subsection (2)
is to be calculated in the manner determined by the Minister and may, subject to subsection (8), be paid by the Minister out of the Consolidated Revenue Fund at the times and in the manner that the Minister considers appropriate. Recovery (5) If, at any time, the total amount of distributions made under subsection (2) in respect of a province or area, taking into account any amount recovered in respect of those distributions before that time, exceeds the
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total of all net amounts in respect of the province or area at that time, the amount of that excess may be recovered (a) if distributions were made to the province, despite
any other provision of this Act or the Federal-Provincial Fiscal Arrangements Act, from any payment payable to that province under this Act or the FederalProvincial Fiscal Arrangements Act; and (b) if distributions were made to a person referred to in paragraph (2)(b), from any sum of money that may be due or payable by Her Majesty in right of Canada to that person under this Act or any other Act of Parliament.
Proportional recovery (6) If distributions in respect of a province or area were
made under subsection (2) to more than one person, any recovery in respect of a period fixed by the Minister from any of those persons is to be made in proportion of the distributions to that person of the total distributions made in respect of that province or area in respect of that period.
Manner of calculation (7) The amount of any recovery under this section is to be calculated in the manner determined by the Minister.
Regulations (8) The Governor in Council may make regulations (a) prescribing the time and manner of paying any distribution under subsection (2); and (b) generally to carry out the purposes of this section.
DIVISION 8
Regulations Regulations 166 (1) The Governor in Council may make regulations (a) prescribing anything that, by this Part, is to be prescribed or is to be determined or regulated by regulation; (b) requiring any person to provide any information,
including the person’s name, address, registration number or any information relating to Part 2 that may be required to comply with this Part, to any class of
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persons required to make a return containing that information; (c) requiring any person to provide the Minister with
the person’s Social Insurance Number; (d) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Part; (e) distinguishing
among any class of persons, provinces, areas, facilities, property, activities, fuels, substances, materials or things; and
(f) generally to carry out the purposes and provisions of this Part.
Amendments to Part 1 of Schedule 1 (2) For the purpose of ensuring that the pricing of greenhouse gas emissions is applied broadly in Canada at levels that the Governor in Council considers appropriate, the Governor in Council may, by regulation, amend Part 1 of Schedule 1, including by adding, deleting, varying or replacing any item or table. Factors (3) In making a regulation under subsection (2), the
Governor in Council shall take into account, as the primary factor, the stringency of provincial pricing mechanisms for greenhouse gas emissions. Amendments to Schedule 2 (4) The Governor in Council may, by regulation, amend
Schedule 2 respecting the application of the fuel charge under this Part including by adding, deleting, varying or replacing a table.
Effect (5) A regulation made under this Part is to have effect
from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation, unless the regulation provides otherwise and (a) has a non-tightening effect only; (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Part; (c) is consequential on an amendment to this Part
that is applicable before the date the regulation is published in the Canada Gazette;
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(d) is in respect of rules described in paragraph
168(2)(f); or (e) gives effect to a public announcement, in which
case the regulation must not, except if any of paragraphs (a) to (d) apply, have effect before the date the announcement was made. Incorporation by reference — limitation removed 167 The limitation set out in paragraph 18.1(2)(a) of the
Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Part. Definition of fuel charge system 168 (1) In this section, fuel charge system means the
system under this Part, Part 1 of Schedule 1 and Schedule 2 providing for the payment and collection of charges levied under this Part and of amounts paid as or on account of charges under this Part and the provisions of this Part relating to charges under this Part or to rebates in respect of any such charges, or any such amounts, paid or deemed to be paid.
Fuel charge system regulations (2) The Governor in Council may make regulations, in relation to the fuel charge system, (a) prescribing rules in respect of whether, how and when the fuel charge system applies and rules in respect of other aspects relating to the application of that system, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when an amount under this Part became due or was paid, when fuel or a substance, material or thing was delivered, how and when an amount under this Part is required to be reported and accounted for and when any period begins and ends; (b) prescribing rules in respect of whether, how and when a change in a rate, set out in any table in Schedule 2 for a type of fuel and for a province or area, applies and rules in respect of a change to another parameter affecting the application of the fuel charge system in relation to such a fuel or province or area, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including
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when an amount under this Part became due or was paid, when fuel or a substance, material or thing was delivered, how and when an amount under this Part is required to be reported and accounted for and when any period begins and ends; (c) prescribing rules in respect of whether, how and
when a change to the provinces or areas listed in Part 1 of Schedule 1 or referenced in Schedule 2 applies and rules in respect of a change to another parameter affecting the application of the fuel charge system in relation to a province or area or to a type of fuel, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when an amount under this Part became due or was paid, when fuel or a substance, material or thing was delivered, how and when an amount under this Part is required to be reported and accounted for and when any period begins and ends; (d) if an amount is to be determined in prescribed
manner in relation to the fuel charge system, specifying the circumstances or conditions under which the manner applies; (e) providing for rebates, adjustments or credits in respect of the fuel charge system; (f) providing for rules allowing persons, which elect to have those rules apply, to have the provisions of this Part apply in a manner different from the manner in which those provisions would otherwise apply, including when an amount under this Part became due or was paid, when fuel or a substance, material or thing was delivered, how and when an amount under this Part is required to be reported or accounted for and when any period begins and ends; (g) specifying circumstances and any terms or conditions that must be met for the payment of rebates in respect of the fuel charge system; (h) prescribing amounts and rates to be used to determine any rebate, adjustment or credit that relates to, or is affected by, the fuel charge system, excluding amounts that would otherwise be included in determining any such rebate, adjustment or credit, and specifying circumstances under which any such rebate, adjustment or credit must not be paid or made; (i) respecting information that must be included by a specified person in a written agreement or other document in respect of specified fuel or a specified substance, material or thing and prescribing charge-related consequences in respect of such fuel, substance,
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material or thing, and penalties, for failing to do so or for providing incorrect information; (j) deeming, in specified circumstances, a specified
amount of charge to be payable by a specified person, or a specified person to have paid a specified amount of charge, for specified purposes, as a consequence of holding fuel at a specified time; (k) prescribing compliance measures, including antiavoidance rules; and (l) generally to effect the transition to, and implementation of, that system in respect of fuel or a substance, material, or thing and in respect of a province or area.
Fuel charge system regulations — general (3) For the purpose of facilitating the implementation,
application, administration and enforcement of the fuel charge system, the Governor in Council may make regulations (a) adapting or modifying any provision of this Part,
Part 1 of Schedule 1 or Schedule 2; (b) defining, for the purposes of this Part, Part 1 of
Schedule 1 or Schedule 2, or any provision of this Part, Part 1 of Schedule 1 or Schedule 2, words or expressions used in this Part, Part 1 of Schedule 1 or Schedule 2 including words or expressions defined in a provision of this Part, Part 1 of Schedule 1 or Schedule 2; and
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(c) providing that a provision of this Part, Part 1 of
Schedule 1 or Schedule 2, or a part of such a provision, does not apply. Conflict (4) If a regulation made under this Part in respect of the fuel charge system states that it applies despite any provision of this Part, in the event of a conflict between the regulation and this Part, the regulation prevails to the extent of the conflict.
PART 2
Industrial Greenhouse Gas Emissions Interpretation Definitions 169 The following definitions apply in this Part.
analyst means an individual or a member of a class of individuals designated as an analyst under subsection 201(1). (analyste) compliance period means a period specified in the regulations. (période de conformité) compliance unit means a surplus credit that is issued under section 175 or paragraph 178(1)(b), a unit or credit that is recognized under the regulations as a compliance unit or an offset credit that is issued under the regulations. (unité de conformité) covered facility means a facility, including a platform anchored at sea, that is located in a province or area that is set out in Part 2 of Schedule 1 and either (a) meets the criteria set out in the regulations for that
province or area; or (b) is designated by the Minister under subsection
172(1). (installation assujettie) enforcement officer means an individual or a member of a class of individuals designated as an enforcement officer under subsection 201(1). (agent de l’autorité) greenhouse gas means a gas that is set out in column 1 of Schedule 3. (gaz à effet de serre)
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increased-rate compensation deadline means, in respect of a compliance period, the increased-rate compensation deadline specified for that period in the regulations. (délai de compensation à taux élevé) Indigenous peoples of Canada has the meaning assigned by the definition aboriginal peoples of Canada in subsection 35(2) of the Constitution Act, 1982. (peuples autochtones du Canada) Minister means the Minister of the Environment. (ministre) organization has the same meaning as in section 2 of the Criminal Code. (organisation) person means an individual or organization and includes Her Majesty in right of Canada or a province. (personne) regular-rate compensation deadline means, in respect of a compliance period, the regular-rate compensation deadline specified for that period in the regulations. (délai de compensation à taux régulier) Conversion into CO2e tonnes 170 For the purposes of this Part, a quantity of a greenhouse gas, expressed in tonnes, is converted into carbon dioxide equivalent tonnes (in this Part referred to as “CO2e tonnes”) by multiplying that quantity by the global warming potential set out for the greenhouse gas in column 2 of Schedule 3.
DIVISION 1
Pricing Mechanism for Greenhouse Gas Emissions Registration of Covered Facilities Application for registration 171 (1) A person that is responsible for a covered facility must apply to the Minister for registration of that covered facility. The application must include the information specified by the Minister and be made in the time and manner specified by the Minister.
Registration (2) If the Minister is satisfied that the applicant is a person responsible for the facility named in the application,
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that the facility is a covered facility and that the application meets the requirements of subsection (1), the Minister must register the covered facility and issue a covered facility certificate to the applicant. Cancellation (3) The Minister must cancel the registration and the covered facility certificate of a facility that ceases to be a covered facility or that was not a covered facility at the time of registration.
Notice setting out criteria (4) If a notice referred to in subsection 194(1) sets out criteria respecting facilities and persons, a facility that meets the criteria is, for the purposes of this section, a covered facility as defined in section 169 and a person that meets the criteria is, for the purposes of this section, a person responsible for the facility.
Notice cancelled (5) If a facility is registered as a result of the publication of a notice referred to in subsection 194(1) and that notice is cancelled before any regulations or orders referred to in it are made, the Minister must cancel the facility’s registration and covered facility certificate.
Designation of facility as covered facility 172 (1) On request by a person that is responsible for a facility that is located in a province or area that is set out in Part 2 of Schedule 1, the Minister may, in accordance with the regulations, designate the facility as a covered facility. The request must include the information specified by the Minister and be made in the time and manner specified by the Minister.
Application for registration (2) If the Minister designates a facility as a covered facility, the request under subsection (1) is deemed to be an application for registration under subsection 171(1) and the Minister must register the covered facility.
Cancellation of designation (3) The Minister may, in accordance with the regulations, cancel the designation of a covered facility.
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Reporting, Compensation and Compliance Units Reporting requirement 173 For each compliance period, a person that is responsible for a covered facility must, in accordance with the regulations, (a) submit to the Minister a report that sets out the information that is specified in the regulations with respect to the greenhouse gas emissions limit that applies to the covered facility and any other information that is specified in the regulations; and (b) cause the report to be verified by a third party.
Compensation for excess emissions 174 (1) A person that is responsible for a covered facility that emits greenhouse gases in a quantity that exceeds the emissions limit that applies to the covered facility during a compliance period must, in accordance with the regulations, provide compensation for the excess emissions by the increased-rate compensation deadline.
Provision of compensation (2) The compensation is to be provided, at a rate set out
in subsection (3) or (4), by means of (a) a remittance of compliance units to the Minister or
a person specified in the regulations in lieu of the Minister; (b) an excess emissions charge payment to Her Majesty in right of Canada; or (c) a combination of both.
Regular rate (3) If the compensation is provided by the regular-rate
compensation deadline, the rate is (a) one compliance unit for each CO2e tonne that was
emitted in excess of the emissions limit; or (b) the excess emissions charge set out in column 2 of Schedule 4, for the calendar year in which the compliance period falls, for each CO2e tonne that was emitted in excess of the emissions limit.
Increased rate (4) If the compensation is not provided in full by the regular-rate compensation deadline, the rate for each CO2e tonne that was emitted in excess of the emissions limit
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and for which no compensation was provided by that deadline is four times the rate set out in subsection (3). Charge continued (5) If the compliance period falls in a year that is subsequent to the last calendar year set out in column 1 of Schedule 4, the excess emissions charge set out in column 2 for that last calendar year continues to apply for the purposes of paragraph (3)(b).
Issuance of surplus credits 175 If a covered facility emits greenhouse gases in a
quantity that is below the emissions limit that applies to it during a compliance period, the Minister must, in accordance with the regulations, issue to a person that is responsible for the covered facility a number of surplus credits that is equal to the difference between that limit, expressed in CO2e tonnes, and the number of CO2e tonnes emitted. Errors and omissions 176 (1) If, within five years after submitting a report under section 173, a person that is responsible for a covered facility becomes aware of an error or omission in the report, the person must notify the Minister in writing as soon as possible.
Corrected report (2) If required by the regulations, the person must, in accordance with the regulations, (a) submit a corrected report to the Minister; or (b) submit a corrected report to the Minister and cause it to be verified by a third party.
Errors and omissions 177 (1) If, within five years after a report has been submitted under section 173 in respect of a covered facility, the Minister is of the opinion that there is an error or omission in the report, the Minister may require a person responsible for the covered facility to submit a corrected report and may require the person to cause it to be verified by a third party. Compliance (2) If the Minister requires a person to submit a corrected report or to submit a corrected report and cause it to be verified by a third party, the person must do so in accordance with the regulations.
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Change in obligations 178 (1) If, as a result of a corrected report referred to in section 176 or 177, the difference between the quantity of the greenhouse gases emitted by a covered facility during a compliance period and the emissions limit that applied to the covered facility during that compliance period changes, (a) a person that is responsible for the covered facility must, in accordance with the regulations, provide any compensation that is determined in accordance with the regulations; or (b) the Minister may, in accordance with the regulations, issue to a person that is responsible for the covered facility a number of surplus credits that is determined in accordance with the regulations.
Compensation (2) For the purposes of paragraph (1)(a), the rate for
each CO2e tonne must not exceed four compliance units or four times the excess emissions charge set out in column 2 of Schedule 4, for the calendar year in which the compliance period falls.
Retirement of compliance units 179 A compliance unit that is remitted under section
174, paragraph 178(1)(a) or subsection 181(2) or that is withdrawn under section 182 must not be used in any subsequent transaction and the Minister must ensure, in accordance with the regulations, that it is retired from circulation. Suspension or revocation of compliance units 180 (1) The Minister may, in accordance with the regulations, suspend or revoke compliance units.
Voluntary cancellation of compliance units (2) If the holder of an account in the tracking system referred to in section 185 requests, in accordance with the regulations, that a compliance unit in the account be cancelled, the Minister must cancel it. No indemnification (3) A person is not entitled to be indemnified for a suspended, revoked or cancelled compliance unit.
Issuance error or invalidity 181 (1) If the Minister determines that compliance
units were issued in error or are no longer valid, the Minister may, in accordance with the regulations, require a person to remit the number of compliance units in
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question to the Minister or a person specified in the regulations in lieu of the Minister. Compliance (2) If the Minister requires a person to remit compliance
units, the person must do so by a deadline specified by the Minister. Payment in lieu (3) In lieu of remitting compliance units, the person may
make a payment to Her Majesty in right of Canada that is equal to the number of compliance units multiplied by the excess emissions charge set out in column 2 of Schedule 4, for the calendar year in which the Minister requires the person to remit the compliance units.
Recovery of Compensation Ministerial power 182 If a covered facility emits greenhouse gases in excess of its emissions limit during a compliance period and compensation is not provided in full by the applicable deadline under section 174 or paragraph 178(1)(a), the Minister may, in accordance with the regulations, withdraw the balance owing in compliance units from any account in the tracking system referred to in section 185 that is linked to the covered facility.
Debts to Her Majesty 183 (1) The monetary value of the compensation owed
for each CO2e tonne emitted by a covered facility in excess of its emissions limit during a compliance period for which no compensation was provided by the applicable deadline under section 174 or paragraph 178(1)(a) and for which no withdrawals were made under section 182 constitutes a debt due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction.
Limitation period (2) No proceedings to recover the debt may be instituted
more than five years after the day on which the debt becomes payable. Certificate 184 (1) The Minister may issue a certificate certifying
the unpaid amount of any debt referred to in subsection 183(1).
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Registration (2) Registration in a court of competent jurisdiction of a certificate issued under subsection (1) has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs.
Tracking System Establishment and maintenance 185 If at least one province or area is set out in Part 2 of Schedule 1, the Minister must establish and maintain a system that tracks (a) the issuance by the Minister of compliance units; (b) the transfer, retirement, suspension, revocation
and cancellation of those compliance units; (c) excess emissions charge payments made under
section 174 or 178 and payments made under subsection 181(3); and (d) any other transaction specified in the regulations.
Accounts 186 (1) A person that is responsible for a covered facility must open and maintain in the tracking system any accounts required by the regulations. Any other person may open and maintain accounts in the system in accordance with the regulations.
Ministerial powers (2) The Minister may specify the time and manner for opening or closing an account, the information to be provided for those purposes and the conditions of use for accounts.
Closing of accounts (3) The Minister may, in accordance with the regulations, close an account.
Records Keeping records 187 (1) A person that is responsible for a covered facility or any other person that opens and maintains an account in the tracking system must keep and retain all records that are necessary to determine whether the person has complied with this Division.
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Minister may specify information (2) The Minister may specify the form a record is to take
and any information that the record is to contain. Language and location of record (3) A record must be kept and retained in Canada in accordance with the regulations and, unless otherwise authorized by the Minister, must be kept in English or in French. Electronic records (4) If a record is kept or retained in electronic form, the person that keeps the record must ensure that information in it is readable or perceivable so as to be usable for subsequent reference during the retention period required for the record.
General period for retention (5) Records must be retained for a period of seven years
after the end of the year to which they relate or for any other period specified in the regulations. Demand by Minister (6) If the Minister is of the opinion that it is necessary to do so, the Minister may, by registered letter or by a demand served personally, require a person referred to in subsection (1) to retain any records for a period that is specified by the Minister and the person must do so as required.
Permission for earlier disposal (7) The Minister may, in writing, authorize a person referred to in subsection (1) to dispose of any records before the end of the period during which they are required to be retained.
Revenues Distribution — charge payments 188 (1) The Minister of National Revenue must distribute revenues from excess emissions charge payments that are made under section 174 or 178 in relation to covered facilities that are located in a province or area. The Minister of National Revenue may distribute the revenues to (a) that province; (b) persons that are specified in the regulations or
that meet criteria set out in the regulations; or (c) a combination of both.
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Distribution — subsection 181(3) payments (2) The Minister of National Revenue may distribute revenues from payments that are made under subsection 181(3) to persons that are specified in the regulations or that meet criteria set out in the regulations.
Amount (3) The amount of any revenues to be distributed under subsection (1) or (2) is to be calculated in the manner determined by the Minister of National Revenue.
Time and manner (4) A distribution of revenues under subsection (1) or (2) is to be made, subject to the regulations, at the times and in the manner that the Minister of National Revenue considers appropriate and may, in accordance with the regulations, be made out of the Consolidated Revenue Fund.
Orders and Regulations Amendments to Part 2 of Schedule 1 189 (1) For the purpose of ensuring that the pricing of
greenhouse gas emissions is applied broadly in Canada at levels that the Governor in Council considers appropriate, the Governor in Council may, by order, amend Part 2 of Schedule 1 by adding, deleting or amending the name of a province or the description of an area.
Factors (2) In making an order under subsection (1), the Governor in Council shall take into account, as the primary factor, the stringency of provincial pricing mechanisms for greenhouse gas emissions. Exclusive economic zone and continental shelf (3) For greater certainty, an area referred to in subsection (1) may include a part of the exclusive economic zone of Canada or the continental shelf of Canada. Amendments to Schedule 3 190 (1) The Governor in Council may, by order, amend
Schedule 3 by (a) adding a gas to column 1 and its global warming
potential to column 2 or deleting a gas from column 1 and its global warming potential from column 2; and (b) amending the global warming potential set out in column 2 for a gas set out in column 1.
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Factors (2) In making an order under subsection (1), the Governor in Council may take into account any factor that the Governor in Council considers appropriate, including any change in the reporting requirements under the United Nations Framework Convention on Climate Change, done in New York on May 9, 1992.
Amendments to Schedule 4 191 The Governor in Council may, by order, amend
Schedule 4 by (a) adding a calendar year to column 1 and an excess
emissions charge to column 2 for that year; and (b) amending the excess emissions charge set out in
column 2 for a calendar year set out in column 1.
Regulations 192 The Governor in Council may make regulations for
the purposes of this Division, including regulations (a) defining facility; (b) respecting covered facilities, including the circumstances under which they cease to be covered facilities; (c) allowing for the determination of the persons that are responsible for a facility or covered facility; (d) respecting designations and cancellations of designations under section 172; (e) respecting compliance periods and the associated regular-rate compensation deadlines and increasedrate compensation deadlines; (f) respecting the reports and verifications referred to in section 173 and subsections 176(2) and 177(2); (g) respecting greenhouse gas emissions limits referred to in sections 173 to 175, subsection 178(1), section 182 and subsection 183(1); (h) respecting the quantification of greenhouse gases that are emitted by a facility; (i) respecting the circumstances under which greenhouse gases are deemed to have been emitted by a facility; (j) respecting the methods, including sampling methods, and equipment that are to be used to gather
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information on greenhouse gas emissions and activities related to those emissions; (k) respecting the compensation referred to in sections 174 and 178; (l) respecting compliance units, including transfers of
compliance units, the circumstances under which transfers of compliance units are prohibited and the recognition of units or credits issued by a person other than the Minister as compliance units; (m) respecting the tracking system referred to in section 185 and the accounts in that system; (n) providing for user fees; (o) respecting the rounding of numbers; (p) respecting the retention of records referred to in
section 187; and (q) respecting the correction or updating of information that has been provided under this Division.
Transitional measures 193 The Governor in Council may make regulations respecting transitional matters related to the deletion of the name of a province or the description of an area from Part 2 of Schedule 1 or to circumstances in which a facility ceases to be a covered facility, including regulations respecting the application of this Division during a portion of a compliance period.
Effect 194 (1) An order made under section 189, 190 or 191
and a regulation made under section 192 or 193 may have effect earlier than the day on which it is made if it so provides and it gives effect to measures referred to in a notice published by the Minister. However, the order or regulation must not have effect before the day on which the notice is published. Statutory Instruments Act (2) For greater certainty, a notice referred to subsection
(1) is a regulation as defined in subsection 2(1) of the Statutory Instruments Act if, for the purpose of ensuring the early registration under section 171 of facilities as covered facilities, the notice sets out criteria respecting facilities and persons.
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Regulations — offset credit system 195 The Governor in Council may make regulations establishing an offset credit system for projects that prevent greenhouse gases from being emitted or that remove greenhouse gases from the atmosphere, including regulations (a) respecting the issuance by the Minister of offset credits to persons that are responsible for the projects; (b) imposing requirements on those persons; (c) respecting the registration and monitoring of the projects; (d) respecting the keeping and retention of records;
and (e) providing for user fees.
Delegation Delegation 196 The Minister may delegate his or her powers, duties and functions under this Division, with the exception of the one set out in subsection 194(1), to any person.
DIVISION 2
Information and Samples Purposes 197 (1) The Minister may exercise a power under this
section for one or more of the following purposes: (a) to assess the emission levels in Canada of greenhouse gases or other gases that contribute or could contribute to climate change; (b) to determine whether measures to control those
emissions are required and, if so, what measures are to be taken; and (c) to ensure that information that is necessary for the
purposes of Division 1 is gathered or provided to the Minister.
Order (2) The Minister may, by order, require any person that
is described in the order
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(a) to notify the Minister if, during a period specified
in the order, the person is or was engaged in any activity related to gases specified in the order; (b) to gather information on those gases, including (i) information on a substance or product, including a fuel, that is related to those gases, and (ii) plans, specifications, studies and information in
respect of any equipment, facility or activity that is related to those gases; (c) to gather samples of those gases or any substance or product, including a fuel, that is related to those gases; (d) to use specified methods and equipment to gather the information and samples or to quantify gas emissions; and (e) to provide any information on those gases or to
provide any samples referred to in paragraph (c) to the Minister.
Other requirements (3) The order may also (a) require numbers to be rounded in accordance with
a method specified in the order; (b) require any information that must be provided to
be verified by a third party in accordance with the order; (c) require copies of any information that is provided — and any documents, calculations, measurements and other data on which the information is based — to be retained in a location specified in the order for a period specified in the order; (d) require the updating, within a period specified in
the order, of contact information for a person described in the order and any other information of an administrative nature that is specified in the order; and (e) specify the form and manner in which information and samples are to be provided.
Compliance with order (4) A person that is described in the order must comply with the order within the time specified in the order.
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Extension of time (5) On request in writing from a person that is described in the order, the Minister may extend the time within which the person is required to comply with it.
Regulations — information 198 (1) The Governor in Council may make regulations respecting the gathering of information on greenhouse gases or other gases that contribute or could contribute to climate change, on the emission of those gases and on activities related to those emissions and the provision of that information to the Minister, including regulations (a) respecting the methods, including sampling methods, and equipment that are to be used to gather the information or to quantify gas emissions; (b) respecting the rounding of numbers; (c) respecting the verification of the information by
third parties; (d) respecting the correction or updating of any information that is provided under this Division; (e) respecting the keeping and retention of records;
and (f) specifying the form and manner in which the information is to be provided.
Regulations — samples (2) The Governor in Council may make regulations respecting the gathering of samples of greenhouse gases or other gases that contribute or could contribute to climate change or of samples of any substance or product, including a fuel, that is related to those gases and the provision of those samples to the Minister, including regulations (a) respecting the sampling methods and equipment that are to be used to gather the samples; and (b) specifying the form and manner in which the samples are to be provided.
Errors and omissions 199 (1) If, within five years after the day on which a person provides information under this Division, the Minister is of the opinion that there is an error or omission in that information, the Minister may require the person to provide corrected information and may require the
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person to cause the corrected information to be verified by a third party. Compliance (2) If the Minister requires a person to provide corrected information or to cause corrected information to be verified by a third party, the person must do so by a deadline specified by the Minister.
DIVISION 3
Administration and Enforcement Interpretation Definitions 200 The following definitions apply in this Division.
conveyance includes any vehicle, ship or aircraft. (moyen de transport) dwelling-house has the meaning assigned by section 2 of the Criminal Code and includes, for greater certainty, living quarters on a platform anchored at sea. (maison d’habitation) place includes any platform anchored at sea or conveyance. (lieu)
Designation of Enforcement Officers and Analysts Designation 201 (1) The Minister may designate individuals or
classes of individuals whom the Minister considers qualified as enforcement officers or analysts for the purposes of the administration and enforcement of this Part.
Production of certificate of designation (2) Every enforcement officer or analyst must be furnished with a certificate of designation as an enforcement officer or analyst, as the case may be, and on entering any place referred to in subsection 203(1) must, if so requested, produce the certificate to the person in charge of the place.
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Powers of enforcement officers (3) For the purposes of this Part, enforcement officers
have all the powers of a peace officer, but the Minister may specify limits on those powers when designating any individuals or class of individuals. Exclusive economic zone and continental shelf (4) Every power that may be exercised or every duty or function that may be performed by an enforcement officer or an analyst under this Part may be exercised or performed in the exclusive economic zone of Canada or in the waters above the continental shelf of Canada.
Immunity 202 No action or other proceeding of a civil nature may be brought against an enforcement officer or an analyst in respect of anything that is done or omitted to be done in good faith while exercising their powers or performing their duties or functions under this Part.
Powers Authority to enter 203 (1) An enforcement officer who has reasonable grounds to believe that anything to which this Part applies — including a book, record, piece of electronic data or other document — is located in a place or that an activity regulated by this Part is conducted in a place, may, for the purpose of verifying compliance with this Part, enter the place and require any individual to be present.
Powers (2) The enforcement officer may, for that purpose, (a) examine anything that is found in the place; (b) open and examine any receptacle or package found in the place; (c) examine any books, records, electronic data or
other documents and make copies of them or any part of them; (d) take samples of anything to which this Part applies; (e) conduct any tests or take any measurements; (f) take photographs and make recordings or sketches; (g) order the owner or person in charge of the place or
a person at the place to establish their identity to the enforcement officer’s satisfaction;
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(h) order the owner or person in charge of the place or
a person in the place to stop or start an activity; (i) use or cause to be used any computer system or
means of communication at the place to examine any data contained in or available to the computer system or means of communication; (j) cause a record to be produced from the data in the form of a printout or other intelligible output; (k) reproduce any record or cause it to be reproduced; (l) order the owner or a person having possession,
care or control of anything in the place to not move it, or to restrict its movement; (m) use or direct any person to operate or to cease to operate any system or equipment — including any system or equipment for measuring greenhouse gas emissions — in the place; (n) take a printout or other output for examination or copying; (o) use or cause to be used any copying equipment in the place to make copies of the record; and (p) prohibit or limit access to all or part of the place.
Disposition of samples (3) An enforcement officer may dispose of a sample taken under paragraph (2)(d) in any manner that the enforcement officer considers appropriate. Analysts (4) An enforcement officer who enters a place under subsection (1) may be accompanied by an analyst. The accompanying analyst may enter the place and exercise any of the powers referred to in paragraphs (2)(a) to (f) and may use any system or equipment — including any system or equipment for measuring greenhouse gas emissions — in the place.
Stopping and detaining conveyances (5) For the purpose of entering a place referred to in subsection (1) that is a conveyance, an enforcement officer may, at any reasonable time, direct that the conveyance be stopped — or be moved, by the route and in the manner that the enforcement officer may specify, to a place specified by the enforcement officer — and the
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enforcement officer may, for a reasonable time, detain the conveyance. Enforcement officer and analyst to receive accommodation (6) An enforcement officer who travels to a platform anchored at sea for the purpose of entering it under subsection (1), and any analyst who accompanies the enforcement officer, must be carried to and from the platform free of charge and the person in charge of the platform must provide the enforcement officer and analyst with suitable accommodation and food free of charge. Warrant to enter dwelling-house 204 (1) If a place referred to in subsection 203(1) is a
dwelling-house, an enforcement officer may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (2). Authority to issue warrant (2) On ex parte application, a justice of the peace may issue a warrant authorizing an enforcement officer to enter a dwelling-house — and authorizing any other person named in the warrant to accompany the enforcement officer and to exercise any power referred to in section 203 that is specified in the warrant — if the justice is satisfied by information on oath that (a) the dwelling-house is a place referred to in subsection 203(1); (b) entry to the dwelling-house is necessary for a purpose related to verifying compliance with this Part; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant.
Conditions in warrant (3) A warrant issued under this section may contain any
conditions that the justice of the peace considers appropriate. Production of documents and samples 205 (1) For the purpose of verifying compliance with
this Part, the Minister may, by registered letter or by a demand served personally, require any person to produce at a place specified by the Minister anything referred to in paragraph 203(2)(c) or any samples referred to in paragraph 203(2)(d) within any reasonable time and in any reasonable manner that may be stipulated in the letter or demand.
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Compliance (2) Any person that is required to produce anything under subsection (1) must, despite any other law to the contrary, do so as required.
Assistance to Enforcement Officers and Analysts Entry on private property 206 While exercising powers or performing duties or
functions under this Part, enforcement officers and analysts, and any persons accompanying them, may enter private property — other than a dwelling-house — and pass through it in order to gain entry to a place referred to in subsection 203(1). For greater certainty, they are not liable for doing so. Assistance 207 If an enforcement officer or analyst enters a place referred to in subsection 203(1), the owner or person in charge of the place and every person found in it must (a) give the enforcement officer or analyst all reasonable assistance to enable them to perform duties and functions under this Part; and (b) provide the enforcement officer or analyst with
any information that the enforcement officer or analyst may reasonably require for the purposes of this Part. False or misleading statements 208 A person must not knowingly make any false or
misleading statement, either orally or in writing, to an enforcement officer or analyst who is exercising powers or performing duties and functions under this Part. Obstruction 209 A person must not obstruct or hinder an enforcement officer or analyst who is exercising powers or performing duties and functions under this Part.
Disposition of Things Seized Custody of things seized 210 (1) Subject to subsections (2) and (3), if an enforcement officer seizes a thing under section 489 of the Criminal Code, (a) sections 489.1 and 490 of the Criminal Code apply;
and (b) the enforcement officer, or any person that the officer may designate, must retain custody of the thing
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subject to any order made under section 490 of the Criminal Code. Forfeiture if ownership not ascertainable (2) If the lawful ownership of or entitlement to the seized thing cannot be ascertained within 30 days after its seizure, the thing or any proceeds of its disposition are forfeited to Her Majesty in right of Canada.
Abandonment (3) The owner of the seized thing may abandon it to Her
Majesty in right of Canada. Disposition by Minister 211 Any thing that has been forfeited or abandoned under this Part is to be dealt with and disposed of as the Minister may direct.
Liability for costs 212 The lawful owner and any person lawfully entitled
to possession of any thing seized, detained, forfeited or abandoned under this Part or under the Criminal Code and who has been found guilty of an offence under this Part in relation to that thing, are jointly and severally, or solidarily, liable for all the costs of entry to a place, seizure, detention, forfeiture, abandonment or disposition incurred by Her Majesty in excess of any proceeds of disposition of the thing that have been forfeited to Her Majesty under this Part or the Criminal Code.
Jurisdiction of Justices and Judges — Exclusive Economic Zone of Canada and Waters Above the Continental Shelf of Canada Jurisdiction of justices and judges 213 A justice or judge in any territorial division in
Canada has jurisdiction to exercise powers or perform duties or functions under this Part in relation to the exercise of powers or performance of duties or functions by an enforcement officer or analyst in the exclusive economic zone of Canada or the waters above the continental shelf of Canada.
Compliance Orders Definitions 214 The following definitions apply in sections 215 to
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Chief Review Officer means the review officer appointed as Chief Review Officer under subsection 244(1) of the Canadian Environmental Protection Act, 1999 and includes any review officer designated under subsection 244(3) of that Act to perform the functions of the Chief Review Officer. (réviseur-chef) order means an order issued under section 215. (ordre) Order 215 (1) If an enforcement officer believes on reasonable
grounds that there is or is likely to be a contravention of this Part, they may issue an order directing a person to (a) stop doing something that is or is likely to be in contravention of this Part or cause it to be stopped; (b) take any measure that is necessary in order to
comply with this Part or to mitigate the effects of noncompliance; and (c) take any other measure that the enforcement officer considers necessary to facilitate compliance with the order including (i) maintaining records on any relevant matter, (ii) reporting periodically to the enforcement officer, and (iii) submitting to the enforcement officer any information, proposal or plan specified by the enforcement officer and setting out any action to be taken by the person with respect to the subject matter of the order.
Notice (2) An order must be provided in the form of a written notice and must set out (a) the name of each person to whom it is directed; (b) the provision of this Part or the regulations that is alleged to have been or that is likely to be contravened; (c) the relevant facts surrounding the alleged contravention; (d) whatever it is to be stopped or the measures to be taken; (e) the time or the day when each measure is to begin or the period during which it is to be carried out;
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(f) subject to subsection (3), the duration of the order; (g) a statement that a request for a review may be
made to the Chief Review Officer; and (h) the period within which a request for a review may
be made. Duration of order (3) The maximum duration of an order is 180 days.
Statutory Instruments Act (4) An order is not a statutory instrument for the purposes of the Statutory Instruments Act.
Notice of intent 216 (1) An enforcement officer must, before issuing an
order, (a) provide an oral or a written notice of the intent of the enforcement officer to issue the order to every person to whom the order will be directed; and (b) allow a reasonable opportunity in the circumstances for the person to make oral representations. Contents of notice of intent (2) A notice of intent to issue an order must include (a) a statement of the purpose of the notice; (b) a reference to the statutory authority under which the order will be issued; (c) the provision of this Part or the regulations that is alleged to have been or that is likely to be contravened; and (d) a statement that the person to whom the order will be directed may make oral representations to the enforcement officer within the period stated in the notice.
Compliance with the order 217 (1) A person to whom an order is directed must, on receipt of the order or a copy of it, comply with the order.
No bar to proceedings (2) The issuance of or compliance with an order in respect of a person’s alleged contravention of this Part or the regulations is not a bar to any proceedings against the person under this Part or under any other Act in relation to the alleged contravention.
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Intervention by enforcement officer 218 (1) If any person to whom an order is directed fails
to take any measures specified in the order, an enforcement officer may take the measures or authorize a third party to take the measures. Access to property (2) An enforcement officer or third party that is authorized to take measures under subsection (1) may enter and have access to any place or property, other than a dwelling-house, and may do any reasonable things that may be necessary in the circumstances. Immunity (3) If a third party is authorized to take measures under subsection (1), no action or other proceeding of a civil nature may be brought against the third party in respect of any act or omission committed in good faith in taking those measures.
Recovery of reasonable costs and expenses by Her Majesty 219 (1) Her Majesty in right of Canada may recover the costs and expenses of and incidental to taking any measures under subsection 218(1) from any person to whom the order is directed.
Reasonably incurred (2) The costs and expenses referred to in subsection (1) must only be recovered to the extent that they can be established to have been reasonably incurred in the circumstances.
Liability (3) If the order is directed to more than one person, they
are jointly and severally, or solidarily, liable for the costs and expenses referred to in subsection (1). Procedure (4) A claim under this section may be sued for and recovered by Her Majesty in right of Canada with costs in proceedings brought or taken in respect of the claim in the name of Her Majesty in right of Canada in any court of competent jurisdiction.
Recourse or indemnity (5) This section does not limit or restrict any right of recourse or indemnity that a person may have against any other person.
Limitation period (6) If events giving rise to a claim under this section occur, no proceedings in respect of the claim may be
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instituted after five years from the date on which the events occur or came to the knowledge of the Minister, whichever is later. Minister’s certificate (7) A document purporting to have been issued by the
Minister certifying the day on which the events giving rise to a claim under this section came to the knowledge of the Minister must be received in evidence and, in the absence of any evidence to the contrary, the document must be considered as proof of that fact without proof of the signature or of the official character of the person appearing to have signed the document. Variation or cancellation of order 220 (1) At any time before a notice requesting a review
of an order is received by the Chief Review Officer, the enforcement officer may (a) amend or suspend a condition of the order, or add
condition to, or delete a condition from, the order; (b) cancel the order; (c) correct a clerical error in the order; or (d) extend the duration of the order up to the maximum duration set out in subsection 215(3). Notice of intent (2) The enforcement officer must, before exercising a
power under paragraph (1)(a) or (d), (a) provide an oral or a written notice of the intent of the enforcement officer to do so to every person to whom the order is directed; and (b) allow a reasonable opportunity in the circumstances for the person to make oral representations. Contents of notice of intent (3) A notice of intent to exercise a power under paragraph (1)(a) or (d) must include (a) a statement of the purpose of the notice; (b) a reference to the statutory authority under which the power will be exercised; (c) the provision of this Part or the regulations that is
alleged to have been or that is likely to be contravened; and (d) a statement that the person to whom the order is
directed may make oral representations to the
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enforcement officer within the period stated in the notice. Regulations 221 The Minister may make regulations respecting reporting under subparagraph 215(1)(c)(ii) and respecting representations made to enforcement officers under subsection 216(1) or 220(2). Request for review 222 (1) Any person to whom an order is directed may, by notice in writing given to the Chief Review Officer within 30 days after receipt by the person of the written order or a copy of it, make a request to the Chief Review Officer for a review of the order.
Extension of period for request (2) The Chief Review Officer may extend the period within which a request for a review may be made if, in the Chief Review Officer’s opinion, it is in the public interest to do so.
Review of order 223 Sections 257 to 264 and 266 to 271 of the Canadian
Environmental Protection Act, 1999 apply, with any modifications that the circumstances require, to a review of any order. Immunity 224 No action or other proceeding of a civil nature may be brought against a review officer in respect of anything that is done or omitted to be done in good faith in the exercise of their powers or the performance of their duties and functions under section 223.
Voluntary Reports Voluntary reports 225 (1) If a person has knowledge of the commission or reasonable likelihood of the commission of an offence under this Part, but is not required to report the matter under this Part, the person may report any information relating to the offence or likely offence to an enforcement officer or any person to whom a report may be made under this Part.
Request for confidentiality (2) The person making the report may request that their
identity, and any information that could reasonably be expected to reveal their identity, not be disclosed.
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Requirement for confidentiality (3) A person must not disclose or cause to be disclosed the identity of a person who makes a request under subsection (2) or any information that could reasonably be expected to reveal their identity unless the person authorizes the disclosure in writing.
Employee protection (4) Despite any other Act of Parliament, an employer
must not dismiss, suspend, demote, discipline, harass or otherwise disadvantage an employee, or deny an employee a benefit of employment, with the intent to retaliate against the employee because the employee has (a) made a report under subsection (1); (b) acting in good faith and on the basis of reasonable belief, refused or stated an intention of refusing to do anything that is an offence under this Part; or (c) acting in good faith and on the basis of reasonable
belief, done or stated an intention of doing anything that is required to be done by or under this Part.
Application for Investigation of Offences Application for investigation by Minister 226 (1) An individual who is resident in Canada and at
least 18 years of age may apply to the Minister for an investigation of any offence under this Part that the individual alleges has occurred. Statement to accompany application (2) The application must include a solemn affirmation or declaration (a) stating the name and address of the applicant; (b) stating that the applicant is at least 18 years old and a resident of Canada; (c) stating the nature of the alleged offence and the name of each person alleged to be involved; and (d) containing a concise statement of the evidence
supporting the allegations of the applicant.
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Form (3) The Minister may, by regulation, prescribe the form
in which an application under this section is required to be made. Investigation by Minister 227 The Minister must acknowledge receipt of the application within 20 days after the receipt and must investigate all matters that he or she considers necessary to determine the facts relating to the alleged offence.
Progress reports 228 Starting on the day on which the Minister acknowledges receipt of the application, he or she must report to the applicant every 90 days on the progress of the investigation and the action, if any, that the Minister has taken or proposes to take, and the Minister must include in the report an estimate of the time required to complete the investigation or to implement the action. A report is not however required if the investigation is discontinued before the end of the 90 days.
Sending evidence to Attorney General of Canada 229 At any stage of an investigation, the Minister may
send any documents or other evidence to the Attorney General of Canada for consideration of whether an offence has been or is about to be committed under this Part and for any action that the Attorney General may wish to take. Discontinuation of investigation 230 (1) The Minister may discontinue an investigation if he or she is of the opinion that (a) the alleged offence does not require further investigation; or (b) the investigation does not substantiate the alleged
offence. Report (2) If an investigation is discontinued, the Minister must
prepare a report in writing that describes the information obtained during the investigation and states the reasons for its discontinuation and he or she must send a copy of the report to the applicant and to any person whose conduct was investigated. A copy of the report that is sent to a person whose conduct was investigated must not disclose the name or address of the applicant or any other personal information about them.
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Injunctions Injunctions 231 (1) If, on the application of the Minister, it appears
to a court of competent jurisdiction that a person has done or is about to do or is likely to do any act or thing constituting or directed toward the commission of an offence under this Part, the court may issue an injunction ordering any person named in the application (a) to refrain from doing any act or thing that it appears to the court may constitute or be directed toward the commission of an offence under this Part; or (b) to do any act or thing that it appears to the court may prevent the commission of an offence under this Part.
Notice (2) At least 48 hours before the injunction is issued, notice of the application must be served on persons named in the application, unless the urgency of the situation is such that the delay involved in serving the notice would not be in the public interest.
DIVISION 4
Offences and Punishment Offences Offences 232 (1) Every person commits an offence who (a) contravenes section 208 or subsection 217(1) or 225(4); (b) knowingly contravenes section 209; (c) contravenes any provision of a regulation that is designated by regulations made under section 246; (d) contravenes an order of a court made under this Part; (e) knowingly, with respect to any matter related to
this Part, provides any person with any false or misleading information or samples; (f) knowingly, with respect to any matter related to
this Part, files a document that contains false or misleading information; or
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(g) knowingly, destroys, alters, mutilates, conceals or
otherwise disposes of any records that are kept and retained under this Part. Penalty — individuals (2) Every individual who commits an offence under subsection (1) is liable, (a) on conviction on indictment, (i) for a first offence, to a fine of not less
than $15,000 and not more than $1,000,000 or to imprisonment for a term of not more than three years, or to both, and (ii) for a second or subsequent offence, to a fine of
not less than $30,000 and not more than $2,000,000 or to imprisonment for a term of not more than three years, or to both; or (b) on summary conviction, (i) for a first offence, to a fine of not less than $5,000 and not more than $300,000 or to imprisonment for a term of not more than six months, or to both, and (ii) for a second or subsequent offence, to a fine of
not less than $10,000 and not more than $600,000 or to imprisonment for a term of not more than six months, or to both.
Penalty — other persons (3) Every person, other than an individual or an organization referred to in subsection (4), that commits an offence under subsection (1) is liable, (a) on conviction on indictment, (i) for a first offence, to a fine of not less than $500,000 and not more than $6,000,000, and (ii) for a second or subsequent offence, to a fine of not less than $1,000,000 and not more than $12,000,000; or (b) on summary conviction, (i) for a first offence, to a fine of not less than $100,000 and not more than $4,000,000, and (ii) for a second or subsequent offence, to a fine of not less than $200,000 and not more than $8,000,000.
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Penalty — small revenue organizations (4) Every organization that commits an offence under
subsection (1) and that the court determines under section 234 to be a small revenue organization is liable, (a) on conviction on indictment, (i) for a first offence, to a fine of not less
than $75,000 and not more than $4,000,000, and (ii) for a second or subsequent offence, to a fine of not less than $150,000 and not more than $8,000,000; or (b) on summary conviction, (i) for a first offence, to a fine of not less than $25,000 and not more than $2,000,000, and (ii) for a second or subsequent offence, to a fine of not less than $50,000 and not more than $4,000,000.
Offences 233 (1) Every person commits an offence who (a) contravenes any provision of this Part, other than
a provision the contravention of which is an offence under paragraph 232(1)(a); (b) contravenes any provision of a regulation made under this Part, other than a provision the contravention of which is an offence under paragraph 232(1)(c); (c) with respect to any matter related to this Part, provides any person with any false or misleading information or samples; or (d) with respect to any matter related to this Part, files
a document that contains false or misleading information.
Penalty — individuals (2) Every individual who commits an offence under subsection (1) is liable, (a) on conviction on indictment, (i) for a first offence, to a fine of not more
than $100,000, and (ii) for a second or subsequent offence, to a fine of not more than $200,000; or (b) on summary conviction,
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(i) for a first offence, to a fine of not more
than $25,000, and (ii) for a second or subsequent offence, to a fine of not more than $50,000.
Penalty — other persons (3) Every person, other than an individual or a organization referred to in subsection (4), that commits an offence under subsection (1) is liable, (a) on conviction on indictment, (i) for a first offence, to a fine of not more
than $500,000, and (ii) for a second or subsequent offence, to a fine of not more than $1,000,000; or (b) on summary conviction, (i) for a first offence, to a fine of not more
than $250,000, and (ii) for a second or subsequent offence, to a fine of not more than $500,000.
Penalty — small revenue organizations (4) Every organization that commits an offence under subsection (1) and that the court determines under section 234 to be a small revenue organization is liable, (a) on conviction on indictment, (i) for a first offence, to a fine of not more
than $250,000, and (ii) for a second or subsequent offence, to a fine of not more than $500,000; or (b) on summary conviction, (i) for a first offence, to a fine of not more
than $50,000, and (ii) for a second or subsequent offence, to a fine of not more than $100,000.
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Order — provision of compensation (5) If a person is found guilty of contravening subsection
174(1) or paragraph 178(1)(a), the court must, in addition to any penalty that may be imposed under this section, order the offender to provide compensation, at the rates set out in subsection 174(4), for the excess emissions for which no compensation was provided and for which no compliance units were withdrawn.
Determination of small revenue organization status 234 For the purposes of sections 232 and 233, a court may determine an organization to be a small revenue organization if the court is satisfied that the organization’s gross revenues for the 12 months immediately before the day on which the subject matter of the proceedings arose — or, if it arose on more than one day, for the 12 months immediately before the first day on which the subject matter of the proceedings arose — were not more than $5,000,000.
Relief from minimum fine 235 The court may impose a fine that is less than the minimum amount provided for in subsection 232(2), (3) or (4) if it is satisfied, on the basis of evidence submitted to the court, that the minimum fine would cause undue financial hardship. The court must provide reasons if it imposes a fine that is less than the minimum amount provided for in any of those subsections.
Deeming — second and subsequent offence 236 (1) For the purposes of subsections 232(2) to (4) and 233(2) to (4), a conviction for a particular offence under this Part is deemed to be a conviction for a second or subsequent offence if the court is satisfied that the offender has been previously convicted — under any Act of Parliament, or any Act of the legislature of a province, that relates to the control or pricing of greenhouse gas emissions — of a substantially similar offence.
Application (2) Subsection (1) applies only to previous convictions
on indictment and to previous convictions on summary conviction, and to previous convictions under any similar procedure under any Act of the legislature of a province. Additional fine 237 If a person is convicted of an offence and the court
is satisfied that, as a result of the commission of the offence, the person acquired any property, benefit or advantage, the court must order the offender to pay an additional fine in an amount equal to the court’s estimation of the value of that property, benefit or advantage. The
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additional fine may exceed the maximum amount of any fine that may otherwise be imposed under this Part.
Notice to shareholders 238 If a corporation that has shareholders is convicted
of an offence under this Part, the court must make an order directing the corporation to notify its shareholders, in the manner and within the time directed by the court, of the facts relating to the commission of the offence and of the details of the punishment imposed. Limitation period 239 No proceedings by way of summary conviction in
respect of an offence under this Part may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years. Offence for each tonne 240 If the offence of contravening subsection 174(1) or paragraph 178(1)(a) is committed, the person that committed the offence is liable to be convicted for a separate offence for each CO2e tonne of a greenhouse gas that is emitted over the applicable emissions limit for which no compensation is provided by the increased-rate compensation deadline.
Regulations 241 The Governor in Council may, by regulation, prescribe the manner in which the proceeds or any part of the proceeds resulting from the payment of a fine or the execution of an order in relation to an offence under this Part must be distributed in order to reimburse any person, government or body that has commenced the proceedings in respect of the offence for costs incurred by that person, government or body in respect of the prosecution of the offence. Liability of senior officers 242 (1) If an organization commits an offence under
this Part, a senior officer of the organization who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence, and is liable on conviction to the penalty provided for by this Part for an individual in respect of the offence committed by the organization, whether or not the organization has been prosecuted. Definition of senior officer (2) In this section, senior officer means a director, partner, employee, member, agent, mandatary or contractor who plays an important role in the establishment of an
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organization’s policies or is responsible for managing an important aspect of its activities and, in the case of a corporation, includes its chief executive officer and its chief financial officer.
Proof of offence 243 In any prosecution of an offence under this Part,
other than an offence of contravening section 208 or subsection 225(4) or an offence under any of paragraphs 232(1)(b) and (e) to (g), it is sufficient proof of the offence to establish that it was committed by a director, partner, employee, member, agent, mandatary or contractor of the accused organization, whether or not they are identified or prosecuted for the offence. Defence 244 A person must not be found guilty of an offence under this Part, other than an offence of contravening section 208 or subsection 225(4) or an offence under any of paragraphs 232(1)(b) and (e) to (g), if the person establishes that they exercised all due diligence to prevent its commission.
Certificate of analyst 245 (1) Subject to subsections (2) and (3), a certificate
of an analyst that states the result of an analysis or examination and includes any related statement is admissible in evidence in any prosecution for an offence under this Part and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or the official character of the person appearing to have signed the certificate. Attendance of analyst (2) The party against whom a certificate of an analyst is
produced may, with leave of the court, require the attendance of the analyst for the purposes of cross-examination. Notice (3) A certificate of an analyst must not be received in evidence unless the party intending to produce it has given to the party against whom it is intended to be produced reasonable notice of that intention together with a copy of the certificate. Regulations 246 The Governor in Council may, by regulation, designate provisions of regulations made under this Part for the purposes of paragraph 232(1)(c).
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Sentencing Fundamental purpose 247 The fundamental purpose of sentencing for offences
under this Part is to contribute — in light of the risks posed by climate change to the environment, including its biological diversity, to human health and safety and to economic prosperity — to respect for laws related to the pricing of greenhouse gas emissions through the imposition of just sanctions that have as their objectives (a) the deterrence of the offender and any other person from committing offences under this Part; (b) the denunciation of the unlawful conduct; and (c) the reinforcement of the “polluter pays” principle.
Principles 248 (1) In addition to the principles and factors that the
court is otherwise required to consider, including those set out in sections 718.1 to 718.21 of the Criminal Code, the court must consider the following principles when sentencing a person that is convicted of an offence under this Part: (a) the amount of the fine should be increased to account for every aggravating factor associated with the offence, including the aggravating factors set out in subsection (2); and (b) the amount of the fine should reflect the gravity of each aggravating factor associated with the offence.
Aggravating factors (2) The aggravating factors are the following: (a) the offender committed the offence intentionally or recklessly; (b) the offender failed to take reasonable steps to prevent the commission of the offence despite having the financial means to do so; (c) by committing the offence or failing to take action
to prevent its commission, the offender increased revenue or decreased costs or intended to increase revenue or decrease costs; (d) the offender committed the offence despite having been warned by an enforcement officer of the circumstances that subsequently became the subject of the offence;
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(e) the offender has a history of non-compliance with
federal or provincial legislation that relates to the control or pricing of greenhouse gas emissions; and (f) after the commission of the offence, the offender (i) attempted to conceal its commission, (ii) failed to take prompt action to prevent, mitigate
or remediate its effects, or (iii) failed to take prompt action to reduce the risk of committing similar offences in the future.
Absence of aggravating factor (3) The absence of an aggravating factor set out in subsection (2) is not a mitigating factor.
Reasons (4) If the court is satisfied of the existence of one or more
of the aggravating factors set out in subsection (2) but decides not to increase the amount of the fine because of that factor, the court must give reasons for that decision. Orders of court 249 (1) If an offender has been convicted of an offence
under this Part, in addition to any other punishment that may be imposed under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, make an order having any or all of the following effects: (a) prohibiting the offender from doing any act or engaging in any activity that may result in the continuation or repetition of the offence; (b) directing the offender to implement a greenhouse gas emissions control or reduction system that meets a recognized Canadian or international standard; (c) directing the offender to have an audit conducted
by a person of a class and at the times specified by the court and directing the offender to remedy any deficiencies revealed during the audit; (d) directing the offender to pay to Her Majesty in
right of Canada an amount of money that the court considers appropriate for the purpose of promoting the control or reduction of greenhouse gas emissions or mitigating the effects of climate change caused by those emissions; (e) directing the offender to publish, in the manner
specified by the court, the facts relating to the
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commission of the offence and the details of the punishment imposed, including any orders made under this subsection; (f) directing the offender to notify, at the offender’s
own cost and in the manner specified by the court, any person aggrieved or affected by the offender’s conduct of the facts relating to the commission of the offence and of the details of the punishment imposed, including any orders made under this subsection; (g) directing the offender to post any bond or pay any amount of money into court that will ensure compliance with any order made under this section; (h) directing the offender to submit to the Minister, on application by the Minister made within three years after the date of conviction, any information with respect to the offender’s activities that the court considers appropriate and just in the circumstances; (i) directing the offender to compensate any person, monetarily or otherwise, in whole or in part, for the cost of any remedial or preventive action taken, caused to be taken or to be taken as a result of the act or omission that constituted the offence, including costs of assessing appropriate remedial or preventive action; (j) directing the offender to perform community service, subject to any reasonable conditions that may be imposed in the order; (k) directing the offender to pay, in the manner prescribed by the court, an amount for the purpose of conducting research into climate change; (l) directing the offender to pay, in the manner prescribed by the court, an amount to groups concerned with climate change — including groups concerned with the effects of climate change on the Indigenous peoples of Canada and on northern, coastal or remote communities — to assist in their work; (m) directing the offender to pay, in the manner prescribed by the court, an amount to an educational institution including for scholarships for students enrolled in studies related to climate change; (n) requiring the offender to comply with any other
conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for deterring the offender and any other person from committing offences under this Part; (o) requiring the offender to remit compliance units
to the Minister or any other person; and
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(p) prohibiting the offender from entering into transactions involving compliance units during any period that the court considers appropriate. Publication (2) If an offender fails to comply with an order made under paragraph (1)(e), the Minister may, in the manner that the court directed the offender to do so, publish the facts relating to the commission of the offence and the details of the punishment imposed and recover the costs of publication from the offender. Debt due to Her Majesty (3) If the court makes an order under paragraph (1)(d) or (i) directing an offender to pay an amount to Her Majesty in right of Canada, or if the Minister incurs publication costs under subsection (2), the amount or the costs, as the case may be, constitute a debt due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction.
Enforcement (4) If the court makes an order under subsection (1) directing an offender to pay an amount to a person other than to Her Majesty in right of Canada and the amount is not paid without delay, the person may, by filing the order, enter as a judgment, in the superior court of the province in which the trial was held, the amount ordered to be paid, and that judgment is enforceable against the offender in the same manner as if it were a judgment rendered against the offender in that court in civil proceedings. Retirement of compliance units (5) If the court makes an order under paragraph (1)(o), any compliance unit that is remitted to the Minister in accordance with the order is retired from circulation.
Coming into force and duration (6) An order made under subsection (1) comes into force on the day on which it is made or on any other day that the court may determine and must not continue in force for more than three years after that day unless the court provides otherwise in the order.
Suspended sentence 250 (1) If a person is convicted of an offence and the court suspends the passing of sentence under paragraph 731(1)(a) of the Criminal Code, the court may, in addition to any probation order made under that Act, make an order containing one or more of the prohibitions, directions or requirements referred to in subsection 249(1).
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Imposition of sentence (2) If the person does not comply with the order or is
convicted of another offence within three years after the order is made, the court may, on the application of the prosecution, impose any sentence that could have been imposed if the passing of sentence had not been suspended. Application of fines 251 (1) Subject to regulations made under section 241, all fines received by the Receiver General in respect of the commission of an offence under this Part or any amount received in accordance with an order under paragraph 249(1)(d) are to be credited to the Environmental Damages Fund, an account in the accounts of Canada, and used for purposes related to protecting, conserving or restoring the environment or for administering that Fund.
For greater certainty (2) For greater certainty, purposes related to protecting, conserving or restoring the environment include promoting the control or reduction of greenhouse gas emissions.
Recommendations of court (3) A court imposing a fine may recommend to the Minister that all or a portion of the fine credited to the Environmental Damages Fund be paid to a person or an organization, including any entity that represents the interests of one or more of the Indigenous peoples of Canada, specified by the court for a purpose referred to in subsection (1).
Registry Publication of information about contraventions 252 (1) For the purpose of encouraging compliance with
this Part, the Minister must keep, in a registry accessible to the public, information about all convictions of organizations for offences under this Part. Retention (2) Information in the registry is to be kept for a minimum of five years.
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DIVISION 5
Miscellaneous Agreements Respecting Administration and Enforcement Negotiation of agreement 253 (1) The Minister may negotiate an agreement respecting the administration and enforcement of this Part with any person, any government in Canada, the government of a foreign state or a political subdivision of a foreign state, any international organization or any institution of a government or an international organization. Publication of final agreement (2) The Minister must publish an agreement made under
subsection (1), or give notice of its availability, in the Canada Gazette and in any other manner that the Minister considers appropriate. Action not limited by agreement (3) An agreement made under this section must not limit
or restrict the carrying out of any action the Minister deems necessary for the administration and enforcement of this Part, including the conduct of inspections or investigations.
Confidentiality Request for confidentiality 254 A person that provides information to the Minister
under this Part may submit with the information a written request, with supporting justifications, that the information be treated as confidential for one or more of the following reasons: (a) the information constitutes a trade secret; (b) the disclosure of the information would likely
cause material financial loss to, or prejudice to the competitive position of, the person; or (c) the disclosure of the information would likely interfere with contractual or other negotiations being conducted by the person.
Additional justification 255 (1) The Minister may, after studying the reasons
provided under section 254, require the person in question to provide in writing, within a period specified by the Minister, additional justification for the request for confidentiality.
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Minister’s decision (2) In determining whether to accept or reject the request, the Minister must consider whether the reasons are well-founded and, if they are, the Minister may nevertheless reject the request if the Minister considers that the public interest in the disclosure of the information outweighs in importance any material financial loss or prejudice to the competitive position of the person that provided the information.
Acceptance of request (3) If the Minister accepts the request, he or she must
not disclose the information unless the disclosure (a) is made with the written consent of the person that made the request; (b) is made to the Canada Revenue Agency; (c) is made to the Minister of Finance for the purpose
of developing policy related to the pricing of greenhouse gas emissions; (d) is necessary for the purposes of the administration
or enforcement of this Part; or (e) is made under an agreement or arrangement between the Government of Canada or any of its institutions and any other government in Canada, the government of a foreign state or a political subdivision of a foreign state, or an international organization or any of its institutions, or between the Minister and any other minister of the Crown in right of Canada, in which the government, international organization, institution or other minister undertakes to keep the information confidential.
Rejection of request (4) If the Minister rejects the request, (a) the person has the right to ask the Federal Court to review the matter within 30 days after the day on which the person is notified that the request has been rejected or within any further time that the Court may, before the expiry of those 30 days, fix; and (b) the Minister must advise the person of the rejection, of the Minister’s intention to disclose the information and of the person’s right to ask the Federal Court to review the matter.
Applicable provisions (5) If the person asks the Federal Court to review a matter under paragraph (4)(a), sections 45 to 47 of the Access to Information Act apply, with any modifications that the
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circumstances require, in respect of a request for a review under that paragraph as if it were an application made under section 44 of that Act. Regulations 256 The Governor in Council may make regulations
specifying the information to be provided in a request for confidentiality.
Regulations Variation 257 For greater certainty, regulations made under this
Part may distinguish among any province or area and among any class of persons, equipment, facilities, activities or greenhouse gas emission sources, including fuels.
Incorporation by reference — limitation removed 258 The limitation set out in paragraph 18.1(2)(a) of the
Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Part. Regulations not mandatory 259 The following provisions apply in the absence of any
regulations referred to in those provisions: (a) subsections 172(1) and (3); (b) sections 175 and 179; (c) subsection 180(2); (d) section 182; (e) subsection 187(3); and (f) subsections 188(1), (2) and (4).
Service Fees Act Service Fees Act 260 For greater certainty, an excess emissions charge is not a fee as defined in subsection 2(1) of the Service Fees Act.
Review Review 261 (1) The Minister must undertake a review of sections 232 to 252 each time the Minister undertakes a
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review under section 294.5 of the Canadian Environmental Protection Act, 1999. Report to Parliament (2) The Minister must, no later than one year after the day on which the review is undertaken, cause a report on the review to be tabled in each House of Parliament.
PART 3
Application of Provincial Schemes Definitions 262 The following definitions apply in this Part.
federal land means land that belongs to Her Majesty in right of Canada, or that Her Majesty in right of Canada has the power to dispose of, and all waters on and airspace above that land. (territoire domanial) federal work or undertaking means any work or undertaking that is within the legislative authority of Parliament, including (a) a work or undertaking operated for or in connection with navigation and shipping, whether inland or maritime, including the operation of ships and transportation by ship; (b) a railway, canal, telegraph or other work or undertaking connecting one province with another, or extending beyond the limits of a province; (c) a line of ships connecting a province with any other province, or extending beyond the limits of a province; (d) a ferry between any province and any other province or between any province and any country other than Canada; (e) airports, aircraft and commercial air services; (f) a broadcast undertaking; (g) a bank; (h) a work or undertaking that, although wholly situated within a province, is before or after its completion declared by Parliament to be for the general advantage of Canada or for the advantage of two or more provinces; and
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(i) a work or undertaking outside the exclusive legislative authority of the legislatures of the provinces. (entreprises fédérales) Indigenous land means (a) a reserve and any other land that is set apart for
the use and benefit of a band under the Indian Act, and all waters on and airspace above that reserve or land; and (b) land that is subject to a comprehensive or specific claim agreement, or a self-government agreement, between the Government of Canada and an Indigenous people of Canada, and all waters on and airspace above that land, with respect to which title remains with Her Majesty in right of Canada. (terres autochtones)
Indigenous peoples of Canada has the meaning assigned by the definition aboriginal peoples of Canada in subsection 35(2) of the Constitution Act, 1982. (peuples autochtones du Canada) provincial law means an Act of the legislature of a province that relates to the control or pricing of greenhouse gas emissions and any regulations made under that Act. (texte législatif d’une province) Regulations 263 (1) The Governor in Council may, by regulation,
made on the recommendation of the Minister of the Environment, provide that a provincial law applies to (a) a federal work or undertaking that is located in
that province; (b) federal land or any part of that land that is located in that province; (c) Indigenous land or any part of that land that is located in that province; (d) any part of the internal waters of Canada that is located in or contiguous with that province; or (e) any part of the territorial sea of Canada, the exclusive economic zone of Canada or the continental shelf of Canada that is contiguous with that province.
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Limitation (2) Subsection (1) does not apply to any provision of a
provincial law that imposes a tax.
Limitation (3) For greater certainty, this section must not be interpreted as providing a basis for any claim, by or on behalf of a province, in respect of any interest in or legislative jurisdiction over any offshore area to which a provincial law is applied under this section or the living or non-living resources of that area, or as limiting the application of any federal laws.
Statutory Instruments Act 264 The Statutory Instruments Act does not apply to any instrument made by a provincial official or body under the authority of a provincial law that is incorporated by reference in a regulation made under subsection 263(1).
Service Fees Act 265 For greater certainty, the Service Fees Act does not
apply to any fee, charge or levy that is fixed under a provincial law that is incorporated by reference in a regulation made under subsection 263(1).
Federal Courts Act 266 (1) A provincial official or body that exercises a power or performs a duty or function under a regulation made under subsection 263(1) is not a federal board, commission or other tribunal for the purposes of the Federal Courts Act.
Review or appeal in provincial courts (2) Unless otherwise provided by a regulation made under subsection 263(1), if a power is conferred or a duty or function is imposed by a provincial law that is incorporated by reference in the regulation, the exercise of the power or the performance of the duty or function is subject to review by, or appeal to, the courts of the province in the same manner and to the same extent as if the laws of that province applied.
Exclusive economic zone and continental shelf 267 For greater certainty, an individual who exercises a power or performs a duty or function under a regulation made under subsection 263(1) may do so in the exclusive economic zone of Canada or in waters above the continental shelf of Canada.
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Amounts collected 268 Payments collected by a provincial official or body under a regulation made under subsection 263(1) belong to Her Majesty in right of the province and are not public money for the purposes of the Financial Administration Act.
Liability for acts and omissions 269 In respect of any act or omission occurring in the exercise of a power or the performance of a duty or function under a regulation made under subsection 263(1), (a) Her Majesty in right of Canada is entitled to the
same limits on liability, defences and immunities as those that would apply to Her Majesty in right of the province in question when Her Majesty in right of that province exercises such a power or performs such a duty or function under the law that applies in that province; and (b) any person or body exercising the power or performing the duty or function is entitled to the same limits on liability, defences and immunities as those that would apply to a person or body when the person or body exercises such a power or performs such a duty or function under the law that applies in that province in question.
PART 4
Report to Parliament Annual report 270 Starting in the year in which the second anniversary of the day on which this section comes into force falls and each calendar year after that, the Minister of the Environment must prepare a report on the administration of this Act and have a copy of the report tabled in each House of Parliament.
Making of Regulations Making 187 (1) The Fuel Charge Regulations, whose text is as follows and whose schedule is set out in Schedule 5 to this Act, are made:
Fuel Charge Regulations
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Interpretation Definition of Act 1 In these Regulations, Act means the Greenhouse Gas
Pollution Pricing Act.
PART 1
Interest Rate Definitions 2 The following definitions apply in this Part.
basic rate, in respect of a particular quarter, means the rate that is the simple arithmetic mean, expressed as a percentage per year and rounded to the next higher whole percentage if the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per year, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter. (taux de base) quarter means any period of three consecutive months beginning on January 1, April 1, July 1 or October 1. (trimestre) Prescribed rates of interest 3 For the purposes of Part 1 of the Act, the prescribed rate of interest in effect during a particular quarter is (a) in the case of interest to be paid to the Receiver
General, the sum of the basic rate in respect of the particular quarter and 4%; (b) in the case of interest to be paid or applied on an amount payable by the Minister to a person (other than a corporation), the sum of the basic rate in respect of the particular quarter and 2%; (c) in the case of interest to be paid or applied on an amount payable by the Minister to a corporation, the basic rate in respect of the particular quarter; and (d) in any other case, the sum of the basic rate in respect of the particular quarter and 4%.
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PART 2
Registered Specified Rail Carriers Prescribed persons — rail carriers 4 A person listed in the schedule is prescribed for the
purposes of paragraph 62(1)(b) of the Act. Authority and Statutory Instruments Act (2) The Fuel Charge Regulations, as made by
subsection (1), are deemed (a) to have been made under section 166 of the
Greenhouse Gas Pollution Pricing Act as enacted by section 186 of this Act; (b) for the purposes of subsection 5(1) of the
Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and (c) to have met the publication requirements
of subsection 11(1) of the Statutory Instruments Act.
Consequential Amendments R.S., c. A-1
Access to Information Act 188 Schedule II to the Access to Information Act
is amended by adding, in alphabetical order, a reference to Greenhouse Gas Pollution Pricing Act Loi sur la tarification de la pollution causée par les gaz à effet de serre and a corresponding reference to “section 107 and subsection 255(3)”. R.S., c. T-2
Tax Court of Canada Act 189 (1) Subsection 12(1) of the Tax Court of Canada Act is replaced by the following:
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 5 Greenhouse Gas Pollution Pricing Act Consequential Amendments Tax Court of Canada Act Sections 189-190
Jurisdiction 12 (1) The Court has exclusive original jurisdiction to
hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Income Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act and the Softwood Lumber Products Export Charge Act, 2006 when references or appeals to the Court are provided for in those Acts.
(2) Subsections 12(3) and (4) of the Act are replaced by the following: Further jurisdiction (3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 51 or 52 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 or 205 of the Excise Act, 2001, section 310 or 311 of the Excise Tax Act, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 173 or 174 of the Income Tax Act or section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006.
Extensions of time (4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act, subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 97.51 or 97.52 of the Customs Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act or section 166.2 or 167 of the Income Tax Act.
190 Paragraph 18.29(3)(a) of the Act is amended
by adding the following after subparagraph (vi):
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(vi.1) section 115 or 117 of the Greenhouse Gas Pollution Pricing Act, 191 Subsection 18.31(2) of the Act is replaced by
the following: Determination of a question (2) If it is agreed under section 51 of the Air Travellers
Security Charge Act, section 97.58 of the Customs Act, section 204 of the Excise Act, 2001, section 310 of the Excise Tax Act, section 121 of the Greenhouse Gas Pollution Pricing Act or section 62 of the Softwood Lumber Products Export Charge Act, 2006 that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question. 192 Subsection 18.32(2) of the Act is replaced by
the following: Provisions applicable to determination of a question (2) If an application has been made under section 52 of
the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 311 of the Excise Tax Act, section 122 of the Greenhouse Gas Pollution Pricing Act or section 63 of the Softwood Lumber Products Export Charge Act, 2006 for the determination of a question, the application or determination of the question must, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.
1999, c. 17; 2005, c. 38, s. 35
Canada Revenue Agency Act 193 Paragraph (a) of the definition program legislation in section 2 of the Canada Revenue Agency Act is replaced by the following: (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Greenhouse Gas Pollution Pricing Act, the Income Tax Act and the Softwood Lumber Products Export Charge Act, 2006; or
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 5 Greenhouse Gas Pollution Pricing Act Consequential Amendments Environmental Violations Administrative Monetary Penalties Act Sections 194-195
2009, c. 14, s. 126
Environmental Violations Administrative Monetary Penalties Act 194 The long title of the Environmental Violations Administrative Monetary Penalties Act is replaced by the following: An Act to establish a system of administrative monetary penalties for the enforcement of the Antarctic Environmental Protection Act, the Canada National Marine Conservation Areas Act, the Canada National Parks Act, the Canada Water Act, the Canada Wildlife Act, the Canadian Environmental Protection Act, 1999, the Greenhouse Gas Pollution Pricing Act, the International River Improvements Act, the Migratory Birds Convention Act, 1994, the Rouge National Urban Park Act, the Saguenay-St. Lawrence Marine Park Act and the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act
195 (1) The definition Environmental Act in section 2 of the Act is replaced by the following: Environmental Act means the Antarctic Environmental Protection Act, the Canada National Marine Conservation Areas Act, the Canada National Parks Act, the Canada Water Act, the Canada Wildlife Act, the Canadian Environmental Assessment Act, 2012, the Canadian Environmental Protection Act, 1999, the Greenhouse Gas Pollution Pricing Act, the International River Improvements Act, the Migratory Birds Convention Act, 1994, the Rouge National Urban Park Act, the Saguenay-St. Lawrence Marine Park Act or the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act. (loi environnementale)
(2) Paragraph (a) of the definition Minister in section 2 of the Act is replaced by the following: (a) with respect to violations that relate to the Antarctic Environmental Protection Act, the Canada Water Act, the Canada Wildlife Act, the Canadian Environmental Assessment Act, 2012, the Canadian
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 5 Greenhouse Gas Pollution Pricing Act Consequential Amendments Environmental Violations Administrative Monetary Penalties Act Sections 195-198
Environmental Protection Act, 1999, the Greenhouse Gas Pollution Pricing Act, the International River Improvements Act, the Migratory Birds Convention Act, 1994 or the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act, the Minister of the Environment; and
196 Section 5 of the Act is amended by adding the
following after subsection (3.1):
Restriction — Greenhouse Gas Pollution Pricing Act (3.2) With respect to the Greenhouse Gas Pollution Pricing Act, only a contravention or a failure to comply arising out of any provision of Part 2 of that Act or out of any provision of any regulation made under that Part may be designated under paragraph (1)(a). 197 The Act is amended by adding the following after section 12:
Greenhouse Gas Pollution Pricing Act 12.1 If subsection 174(1) or paragraph 178(1)(a) of the
Greenhouse Gas Pollution Pricing Act is designated by regulations made under paragraph 5(1)(a) of this Act, each CO2e tonne of a greenhouse gas that is emitted over the applicable emissions limit for which no compensation is provided by the increased-rate compensation deadline constitutes a separate violation.
Coordinating Amendment 2014, c. 7
198 On the first day on which both section 11 of the Disability Tax Credit Promoters Restrictions Act and subsection 189(1) of this Act are in force, subsection 12(1) of the Tax Court of Canada Act is replaced by the following:
Jurisdiction 12 (1) The Court has exclusive original jurisdiction to
hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the
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Customs Act, the Disability Tax Credit Promoters Restrictions Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Income Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act and the Softwood Lumber Products Export Charge Act, 2006 when references or appeals to the Court are provided for in those Acts.
PART 6
Various Measures DIVISION 1 R.S., c. F-11
Financial Administration Act 199 (1) Section 6 of the Financial Administration Act is amended by adding the following after subsection (3):
Chief Information Officer of Canada (3.1) The Governor in Council may appoint an officer
called the Chief Information Officer of Canada to hold office during pleasure, who ranks as and has the powers of a deputy head of a department. (2) Subsections 6(4.2) to (6) of the Act are replaced by the following: Delegation to Chief Information Officer of Canada (4.11) The Treasury Board may, subject to any terms and conditions that it considers appropriate, delegate to the Chief Information Officer of Canada any of the powers or functions that it is authorized to exercise under any Act of Parliament or by any order made by the Governor in Council, including powers or functions in relation to information technology.
President of Treasury Board to coordinate activities (4.2) The President of the Treasury Board is responsible and accountable for the coordination of the activities of the Secretary of the Treasury Board, the Chief Human
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Resources Officer, the Comptroller General of Canada and the Chief Information Officer of Canada and may, subject to any terms and conditions that the President of the Treasury Board considers appropriate, delegate that responsibility to the Secretary of the Treasury Board or to any person under the President of the Treasury Board’s jurisdiction. Exception (5) Subsections (4), (4.1) and (4.11) do not apply in respect of the Treasury Board’s power to delegate under those subsections or to its power to make regulations.
Sub-delegation (6) Any person to whom powers or functions are delegated under subsection (4), (4.1) or (4.11) may, subject to and in accordance with the delegation, sub-delegate any of those powers or functions to any person under their jurisdiction. 200 Section 101 of the Act is renumbered as subsection 101(1) and is amended by adding the following: Leases (2) Despite any regulations made under paragraph
127(4)(b), subsection (1) does not apply in respect of leases, as defined in the Handbook of the Chartered Professional Accountants of Canada, as amended from time to time. 201 Section 127 of the Act is amended by adding
the following after subsection (5):
Leases entered into by Crown corporation (6) Despite any regulations made under paragraph
(4)(b), leases — as defined in the Handbook of the Chartered Professional Accountants of Canada, as amended from time to time — that are entered into by a Crown corporation, are not considered to be transactions to borrow money for the purpose of a limit referred to in subsection (5).
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 6 Various Measures DIVISION 2 Canada Deposit Insurance Corporation Act Section 202
DIVISION 2 R.S., c. C-3
Canada Deposit Insurance Corporation Act Amendments to the Act 202 Section 2 of the Canada Deposit Insurance
Corporation Act is amended by adding the following in alphabetical order: nominee broker means a person who is a party to an agreement or arrangement with a member institution in order to make deposits as a nominee on behalf of another person. (courtier-fiduciaire) nominee broker deposit means a deposit made at a member institution by a nominee broker acting as a nominee on behalf of another person. (dépôt de courtier-fiduciaire) professional trustee means any of the following who is not a nominee broker: (a) the public trustee of a province or a similar public
official whose duties involve holding moneys in trust for others; (b) a federal, provincial or municipal government, or a department or agency of such a government; (c) a lawyer or partnership of lawyers, a law corporation, or a notary or partnership of notaries in the province of Quebec, when they act in that capacity as a trustee of moneys for others; (d) a person who is acting as a trustee of moneys for others in the course of business and is required by or under a statute to hold the deposit in trust; (e) a person who is acting as a trustee of moneys for
others in the course of business and is subject to the rules of a securities commission, stock exchange or other regulatory or self-regulating organization that audits compliance with those rules; or (f) a regulated federal or provincial trust company
acting in the capacity of a depositor. (fiduciaire professionnel)
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203 Paragraph 12(a) of the Act is replaced by the
following: (a) a deposit that is not payable in Canada; 204 (1) Section 14 of the Act is amended by
adding the following after subsection (1):
Inability to form opinion (1.01) The Corporation shall not make any money available under subsection (1) to a nominee broker or a professional trustee in relation to a trust deposit if information that the Corporation has requested under paragraph 7(1)(b) of the schedule or paragraph 11(b) of the schedule, as the case may be, has not been provided in relation to that deposit. (2) Section 14 of the Act is amended by adding the
following after subsection (2.91):
Foreign currency exchange (2.92) For the purposes of calculating the payment to be made by the Corporation in respect of any deposit payable in a foreign currency that is insured by deposit insurance, the amount of the deposit must be determined in Canadian currency in accordance with the Bank of Canada’s published exchange rate on the applicable date referred to in subsection (2.9) or, if there is no such published rate, the last exchange rate published by the member institution before that applicable date. 205 The Act is amended by adding the following after section 25.3:
Interpretation 25.4 For the purposes of sections 21 to 25.3, the deposits
that are considered to be insured by the Corporation include the total amount of all deposits held in accounts that are identified as professional trustee accounts in accordance with section 9 of the schedule. 206 Subsection 26.01(2) of the Act is replaced by the following:
Exception (2) For the purposes of subparagraph 26.03(1)(c)(iii) and
paragraph 26.03(1)(d), deposit has the meaning that would be given to it by the schedule, for the purposes of deposit insurance, but does not include deposits not payable in Canada.
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207 The Act is amended by adding the following after subsection 45.2(2):
Information respecting nominee brokers (3) The Corporation may, if it is satisfied that the information will be treated as confidential by the recipient, disclose information that is obtained by it — or is produced by or for it — respecting the non-compliance of a nominee broker with section 7 of the schedule to (a) any government agency or body that regulates or supervises nominee brokers, for purposes related to that regulation or supervision; or (b) any other agency or body that regulates or supervises nominee brokers, for purposes related to that regulation or supervision.
Making information public (4) Despite subsection (1), for the purpose of protecting the interests and rights of beneficiaries of nominee broker deposits, the Corporation may make information referred to in subsection (3) available to the public in a manner that it considers advisable. 208 The schedule to the Act is amended by replacing the section references after the heading “SCHEDULE” with the following: (Section 2, subsections 11(2.1), 12.1(2) and (3) and 14(1.01), sections 25.4 and 26.01 and subsection 45.2(3))
209 The schedule to the Act is amended by adding the following before section 1:
Interpretation 210 Section 1 of the schedule to the Act is amended by adding the following in alphabetical order:
registered education savings plan has the same meaning as in subsection 146.1(1) of the Income Tax Act. (régime enregistré d’épargne-études) registered disability savings plan has the same meaning as in subsection 146.4(1) of the Income Tax Act. (régime enregistré d’épargne-invalidité) 211 (1) Paragraph 2(1)(a) of the schedule to the Act is replaced with the following: (a) has given or is obligated to give credit to that person’s account or has issued or is obligated to issue a
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receipt, certificate, debenture (other than a debenture issued by a bank to which the Bank Act applies), transferable instrument, draft, certified draft or cheque, prepaid letter of credit, money order or other instrument in respect of which the institution is primarily liable, and (2) Section 2 of the schedule to the Act is amended by adding the following after subsection (1.1):
Included moneys (1.2) For greater certainty, moneys are considered to be
a deposit or part of a deposit if they are paid in respect of a deposit that is held in a registered education savings plan or registered disability savings plan under or because of (a) the Canada Education Savings Act or a designated provincial program as defined in subsection 146.1(1) of the Income Tax Act; (b) any other program that has a similar purpose to a designated provincial program referred to in paragraph (a) and that is funded, directly or indirectly, by a province; (c) the Canada Disability Savings Act or a designated provincial program as defined in subsection 146.4(1) of the Income Tax Act; or (d) any other program that has a similar purpose to a
designated provincial program referred to in paragraph (c) and that is funded, directly or indirectly, by a province. (3) Subsections 2(2) to (2.2) of the schedule to the Act are replaced with the following:
Excluded moneys (2) Moneys held by the institution that were received by
it when it was not a federal institution, a provincial institution or a local cooperative credit society are excluded from the moneys referred to in subsection (1). (4) The schedule to the Act is amended by replacing the portion of subsection 2(5) before paragraph (a) by the following: Moneys received on or after April 1, 1977 (5) Despite subsection (1), for the purposes of deposit insurance with the Corporation, if moneys are or were received by a member institution on or after April 1, 1977 for which the institution has issued or is obligated to
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issue an instrument evidencing a deposit, other than a draft, certified draft or cheque, prepaid letter of credit or money order, (5) The schedule to the Act is amended by replacing subsection 2(6) with the following: Moneys received on or after January 1, 1977 (6) Despite subsection (1), moneys received by a member institution on or after January 1, 1977, for which the institution has issued or is obligated to issue an instrument of indebtedness, other than a draft, certified draft or cheque, prepaid letter of credit or money order, do not constitute a deposit where the instrument is payable outside Canada. 212 Section 3 of the schedule to the Act is replaced by the following: Not part of deposit 3 If a member institution is obligated to repay to a person any moneys that are received or held by the institution and the date on which the person acquires their interest or right in the moneys is a date subsequent to the date on which the policy of deposit insurance of the member institution is terminated or cancelled, the amount of the moneys is considered not to constitute part of a deposit for the purposes of deposit insurance with the Corporation.
Co-ownership of Deposits Co-owned deposits 4 (1) If a member institution is obligated to repay moneys to a depositor who is acting as a co-owner with another person and the co-ownership is disclosed on the records of the member institution, in accordance with the by-laws, the deposit of the depositor is, for the purposes of deposit insurance with the Corporation, considered to be a deposit separate from any deposit of the depositor acting in their own right, in a trust capacity or in another co-ownership capacity with the member institution.
Co-ownership (2) For greater certainty, if two or more persons are coowners of two or more deposits, the aggregate of those deposits shall be insured to a maximum of one hundred thousand dollars.
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Deferred or Other Special Income Arrangements Registered retirement savings plans 5 (1) Despite subsection 6(2), for the purposes of deposit insurance with the Corporation, if moneys that constitute a deposit or part of a deposit are received by a member institution from a depositor in accordance with a registered retirement savings plan, as defined in subsection 146(1) of the Income Tax Act, and the plan is for the benefit of an individual, then the aggregate of those moneys and any other moneys received from that depositor in accordance with any other registered retirement savings plan that constitute a deposit or part of a deposit for the benefit of that individual is considered to be a single deposit separate from any other deposit for the benefit of that individual.
Registered retirement income funds (2) Despite subsection 6(2), for the purposes of deposit insurance with the Corporation, if moneys that constitute a deposit or part of a deposit are received by a member institution from a depositor under a registered retirement income fund, as defined in subsection 146.3(1) of the Income Tax Act, and the plan is for the benefit of an individual, then the aggregate of those moneys and any other moneys that constitute a deposit or part of a deposit received from that depositor under any other registered retirement income fund that is for the benefit of that individual, is considered to be a single deposit separate from any other deposit for the benefit of that individual.
Tax-free savings accounts (3) Despite subsection 6(2), for the purposes of deposit
insurance with the Corporation, if moneys that constitute a deposit or part of a deposit are received by a member institution from a depositor under a tax-free savings account, within the meaning assigned by section 146.2 of the Income Tax Act, and the account is for the benefit of an individual, then the aggregate of those moneys and any other moneys that constitute a deposit or part of a deposit received from that depositor under any other taxfree savings account that is for the benefit of that individual is considered to be a single deposit separate from any other deposit for the benefit of that individual.
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Registered education savings plans (4) Despite subsection 6(2), for the purposes of deposit insurance with the Corporation, if moneys that constitute a deposit or part of a deposit are received by a member institution from a depositor under a registered education savings plan that is for the benefit of an individual, then the aggregate of those moneys and any other moneys that constitute a deposit received from that depositor under any other registered education savings plan that is for the benefit of that individual is considered to be a single deposit separate from any other deposit for the benefit of that individual.
Registered disability savings plans (5) Despite subsection 6(2), for the purposes of deposit
insurance with the Corporation, if moneys that constitute a deposit are received by a member institution from a depositor under a registered disability savings plan that is for the benefit of an individual, then the aggregate of those moneys and any other moneys that constitute a deposit or part of a deposit received from the same depositor under any other registered disability savings plan that is for the benefit of that individual is considered to be a single deposit separate from any other deposit for the benefit of that individual. Government moneys (6) For the purposes of subsections (4) and (5) moneys received by a member institution from a depositor in accordance with a registered education savings plan or a registered disability savings plan are considered to include moneys received from the government of Canada or the government of a province under that plan.
Trust Deposits General Trust deposits 6 (1) If a member institution is obligated to repay moneys to a depositor who is acting as a trustee for another person and the trusteeship is disclosed on the records of the member institution, in accordance with the by-laws, the deposit of the depositor is, for the purposes of deposit insurance with the Corporation, considered to be a deposit separate from any deposit of the depositor acting in their own right, in a co-ownership capacity or acting in a trust capacity for another person with the member institution.
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Separate trust deposit (2) If a member institution is obligated to repay moneys
to a depositor who is acting as trustee for a beneficiary and the trusteeship is disclosed on the records of the member institution, in accordance with the by-laws, the interest or right of the beneficiary in the deposit is, for the purposes of deposit insurance with the Corporation, considered to be a deposit separate from any deposit of the beneficiary made with the member institution in their own right for their own use and separate from any interest or right of the beneficiary in respect of any other trust deposit made by another depositor of which the beneficiary is a beneficiary. Deposit of beneficiary (3) Subject to section 10, if a member institution is obligated to repay moneys to a depositor who is acting as trustee for two or more beneficiaries and the interest or right of a beneficiary in the deposit is disclosed on the records of the member institution, in accordance with the by-laws, the interest or right of that beneficiary in the deposit is, for the purposes of deposit insurance with the Corporation, considered to be a separate deposit.
Multiple deposits (4) For greater certainty, if a member institution is obligated to repay moneys to a depositor who is acting as trustee for two or more trusteeships under which the same beneficiary is a beneficiary, the aggregate of the interest or right of that beneficiary in those deposits shall be insured to a maximum of one hundred thousand dollars. Notice to trustees (5) The Corporation may, in accordance with the bylaws, require a member institution who is obligated to repay moneys to a depositor who is acting as a trustee for another person to provide the trustee with the information specified by the Corporation.
Nominee Broker Deposits Additional conditions 7 (1) The following conditions apply to nominee broker
deposits in addition to those set out in section 6: (a) at the time the deposit is made and each time a
change is made to the deposit, the nominee broker must provide the following information to the member institution for it to disclose on its records (i) the fact that the deposit is made by a nominee
broker,
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(ii) the unique alphanumeric code for each beneficiary of the deposit, assigned in accordance with the by-laws, (iii) the amount or percentage of the interest or right of the beneficiary associated with that code, and (iv) any other information specified in the by-laws;
and (b) the nominee broker must provide, in accordance
with the by-laws, the following to the Corporation, within three business days after the day on which a request is made by the Corporation: (i) each unique alphanumeric code provided under subparagraph (a)(ii), (ii) the current name and address of the beneficiary
associated with that code, and (iii) any other information specified in the by-laws respecting the deposit.
Co-ownership (2) If two or more persons are co-owners of a deposit,
they are, for the purposes of assigning a unique alphanumeric code, considered to be a single beneficiary, separate from any of the persons as a beneficiary — in their own right, in a trust capacity or in another co-ownership capacity — of a deposit made by the same nominee broker with the same member institution. Member institution requirements — agreements and arrangements 8 (1) If a member institution enters into an agreement
or arrangement respecting nominee broker deposits, the member institution must ensure that the agreement or arrangement includes provisions that require the nominee broker (a) to provide information to the Corporation in accordance with paragraph 7(1)(b); (b) to make an initial attestation to the Corporation and updated attestations in accordance with the bylaws that state whether the nominee broker is, or is not, capable of fullfilling the obligations set out in paragraph 7(1)(b); and (c) to provide and update contact information in accordance with the by-laws to the member institution.
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Updates (2) The member institution must ask the depositor to make an updated attestation under paragraph (1)(b) and to provide updated contact information under paragraph (1)(c) each April.
Notice (3) If a member institution enters into an agreement or arrangement respecting nominee broker deposits, the member institution must notify the Corporation in accordance with the by-laws.
Notice — end of agreement or arrangement (4) If a member institution that has entered into an agreement or arrangement respecting nominee broker deposits is no longer a party to that agreement or arrangement, the member institution must notify the Corporation in accordance with the by-laws.
Failure to comply with paragraph 7(1)(a) (5) If the member institution receives moneys from or
holds moneys in a nominee broker deposit and the nominee broker fails to comply with paragraph 7(1)(a), the member institution must, as soon as possible after the failure, provide the nominee broker with the information specified in the by-laws.
Professional Trustee Accounts Professional trustee account 9 A member institution must identify an account as a
professional trustee account if the depositor (a) makes an attestation, in accordance with the bylaws, stating that they are a professional trustee; (b) provides contact information in accordance with the by-laws; and (c) requests that the account to be identified as a professional trustee account.
Deposit of beneficiary 10 If a deposit referred to in subsection 6(3) is held in an account identified as a professional trustee account, the interest or right of each beneficiary in the deposit does not have to be disclosed on the records of the member institution. However, the interest or right of each beneficiary in the deposit is not, for the purposes of deposit insurance with the Corporation, considered to be a separate deposit unless the depositor meets the conditions set out in section 11.
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Additional conditions 11 In respect of a deposit held in an account identified as a professional trustee account, the following conditions apply in addition to those set out in subsections 6(1) and (2): (a) the depositor must, in accordance with the bylaws, maintain a record that sets out the current name and address of each beneficiary of a deposit in the account and the amount or percentage of the interest or right of each beneficiary; (b) the depositor must provide, in accordance with the by-laws, information respecting deposits in the account to the Corporation if a request is made by the Corporation; and (c) each April, the depositor must provide the member institution with (i) an attestation, in accordance with the by-laws,
stating that they continue to be a professional trustee, (ii) confirmation that the account is to continue to be identified as a professional trustee account, and (iii) updated contact information in accordance with the by-laws.
Updates 12 (1) A member institution that has identified an account as a professional trustee account must ask the depositor to carry out the actions referred to in paragraph 11(c) each March. Change of status (2) A depositor who has requested that the account to be
identified as a professional trustee account and who is no longer a professional trustee, must notify the member institution that they are no longer a professional trustee and request that the designation be removed. Designation removed (3) A member institution must remove the designation of an account identified as a professional trustee account if (a) the depositor requests that the designation be removed; or (b) the depositor fails to carry out the actions referred
to in paragraph 11(c) by April 30.
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Information privileged 13 For greater certainty, the provision by a depositor to
the Corporation of information respecting deposits held in an account identified as a professional trustee account that is subject to solicitor-client privilege or the professional secrecy of advocates and notaries does not constitute a waiver of the privilege or secrecy.
By-laws By-laws 14 For the purposes of the provisions of this schedule,
the Board may make by-laws (a) respecting information that is to be disclosed on
the records of a member institution in respect of a coownership interest, a trusteeship or the interest or right of a beneficiary in a deposit; (b) respecting the assignment of unique alphanumeric
codes for beneficiaries of nominee broker deposits; (c) specifying information that is to be disclosed on
the records of a member institution in respect of a nominee broker deposit; (d) specifying the information a nominee broker is to
provide, and the form and manner in which it is to be provided, under paragraph 7(1)(b); (e) respecting attestations by nominee brokers and
professional trustees; (f) respecting contact information referred to in paragraph 8(1)(c) and 9(b) and subparagraph 11(c)(iii); (g) respecting notification requirements for agreements or arrangements respecting nominee broker deposits; (h) specifying information for the purposes of subsection 8(4); (i) respecting records to be maintained under paragraph 11(a); (j) specifying the information a professional trustee is
to provide, and the form and manner in which it is to be provided, under paragraph 11(b); and (k) respecting the provision of information to trustees under subsection 6(5).
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Coming into Force Order in council 213 (1) Subject to subsection (2), this Division
comes into force on a day to be fixed by order of the Governor in Council. Order in council (2) Section 203, subsection 204(2), section 206 and
subsections 211(1) and (3) to (5) come into force on a day to be fixed by order of the Governor in Council.
DIVISION 3 R.S., c. F-8; 1995, c. 17, s. 45(1)
Federal-Provincial Fiscal Arrangements Act 214 The definition Minister in subsection 2(1) of
the Federal-Provincial Fiscal Arrangements Act is replaced by the following: Minister, other than in sections 25 to 25.5, means the Minister of Finance; (ministre) 215 Section 3 of the Act is replaced by the following: Fiscal equalization payment 3 Subject to the other provisions of this Act, there may be paid to a province a fiscal equalization payment not exceeding the amounts determined under this Part for each fiscal year in the period beginning on April 1, 2007 and ending on March 31, 2024. 216 Subsection 4.1(1) of the Act is replaced by the following:
Territorial formula financing payments 4.1 (1) Subject to the other provisions of this Act, there
may be paid to a territory a territorial formula financing payment not exceeding the amounts determined under this Part for each fiscal year in the period beginning on April 1, 2014 and ending on March 31, 2024.
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217 The Act is amended by adding the following after section 4.11:
Other Payments Payments — Yukon and Northwest Territories 4.12 The following amounts may be paid for each fiscal year in the period beginning on April 1, 2019 and ending on March 31, 2024: (a) to Yukon, $1,270,000; and (b) to the Northwest Territories, $1,744,000. 218 The portion of section 25 of the Act before
paragraph (a) is replaced by the following: Reduction or withholding — Canada Health Transfer and Canada Social Transfer 25 Subject to section 25.01, the cash contribution that may be provided to a province under section 24.2, 24.21, 24.5 or 24.51 is to be reduced or withheld for the purposes of giving effect to 219 The Act is amended by adding the following after section 25:
Reimbursement — Canada Health Transfer 25.01 (1) A cash contribution provided to a province
under section 24.21 may be increased by reimbursing, in whole or in part, a deduction referred to in paragraph 25(b). Certificate for reimbursement of deduction (2) If the Minister of Health is of the opinion that the circumstances giving rise to a deduction made under section 20 of the Canada Health Act no longer exist, he or she may issue a reimbursement certificate that sets out (a) the details of the deduction, including the amount of extra-billing or user charges, the province to which it applies and the fiscal year in which the deduction was made; and (b) the amount to be reimbursed.
Time period (3) The Minister of Health may issue a reimbursement certificate under subsection (2) in the fiscal year in which the deduction was made or in the following two fiscal years and he or she must provide it to the Minister of
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Finance no later than March 6 of the final fiscal year in which the reimbursement may be made.
Reimbursement (4) A reimbursement under this section must be made by
the Minister of Finance upon receipt of a reimbursement certificate within the time period set out in subsection (3). Application (5) This section only applies to deductions made after
March 31, 2017.
DIVISION 4
Securities Issued or Guaranteed by Foreign Governments R.S., c. B-2
Bank of Canada Act 220 Paragraph 18(d) of the Bank of Canada Act
is replaced by the following: (d) buy and sell securities issued or guaranteed by the
government of the United States, of Japan, of the United Kingdom or of a member state of the European Union;
Coming into Force Order in council 221 Section 220 comes into force on a day to be
fixed by order of the Governor in Council, which may not be earlier than the day — if ever — on which the United Kingdom ceases to be a member state of the European Union.
DIVISION 5
Exchange Fund Account R.S., c. C-52
Currency Act 222 The long title of the Currency Act is replaced
by the following: An Act respecting currency and the Exchange Fund Account
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223 Section 17 of the Act is replaced by the following: Exchange Fund Account continued 17 (1) The special account in the name of the Minister
known as the Exchange Fund Account is continued, and all assets acquired and held by or on behalf of the Minister in the Exchange Fund Account continue to be so held. Purposes of Account (2) The purposes of the Exchange Fund Account are (a) to aid in the control and protection of the external value of the monetary unit of Canada; and (b) to provide a source of liquidity for the Government of Canada. 224 Section 19 of the Act is replaced by the following: Advances out of and payments into C.R.F. 19 The Minister may, on any terms and conditions that he or she considers appropriate, authorize (a) advances to the Exchange Fund Account out of the
Consolidated Revenue Fund; and (b) payments out of the Exchange Fund Account into the Consolidated Revenue Fund.
DIVISION 6
Bank Notes R.S., c. B-2
Bank of Canada Act 225 The heading before section 25 of the Bank of
Canada Act is replaced by the following:
Note Issue and Removal 226 Subsection 25(2) of the Act is replaced by the
following: Arrangements for issue and removal (2) It is the duty of the Bank to make adequate arrangements for (a) the issue of its notes in Canada and the supply of
those notes as required for circulation in Canada; and
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(b) the removal from circulation in Canada of (i) its notes that are worn or mutilated, and (ii) its notes that are the subject of an order made under paragraph 9(1)(b) of the Currency Act, regardless of whether the order has come into force. R.S., c. C-52
Currency Act 227 The heading before section 7 of the Currency
Act is replaced by the following:
Current Coins and Notes 228 The Act is amended by adding the following after section 7:
Current notes 7.1 A note is current for the amount of its denomination
in the currency of Canada if it was issued under the authority of the Bank of Canada Act. 229 (1) The portion of subsection 8(1) of the
French version of the Act before paragraph (a) is replaced by the following: Pouvoir libératoire 8 (1) Sous réserve des autres dispositions du présent article, les offres de paiement ont pouvoir libératoire si elles sont effectuées avec : (2) Paragraph 8(1)(b) of the Act is replaced by the
following: (b) in notes that are current under section 7.1. (3) The portion of subsection 8(2) of the English version of the Act before paragraph (a) is replaced by the following:
Limitation (2) A tender of payment in coins referred to in subsection (1) is a legal tender for no more than the following amounts for the following denominations of coins: (4) Subsection 8(2.1) of the English version of the
Act is replaced by the following: Coins of denominations greater than ten dollars (2.1) In the case of coins of a denomination greater than
ten dollars, a tender of payment referred to in subsection (1) may consist of not more than one coin, and the tender
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of payment is a legal tender for no more than the value of a single coin of that denomination. 230 Section 9 of the Act is replaced by the following: Calling in of coins and notes 9 (1) The Governor in Council may, by order, call in (a) coins of any date and denomination that are current under section 7; and (b) any notes that are current under section 7.1.
Effect of call in (2) Despite sections 7 and 7.1, a coin or note that has
been called in is not current.
DIVISION 7
Payment Clearing and Settlement SUBDIVISION A
Resolution 1996, c. 6, Sch.
Amendments to the Payment Clearing and Settlement Act 231 The fourth paragraph of the preamble to the
Payment Clearing and Settlement Act is replaced by the following: And whereas Parliament recognizes that it is desirable and in the national interest to provide for the supervision and regulation of such clearing and settlement systems, including by providing for their resolution while minimizing the exposure of public moneys to loss, in order to control risk to the financial system in Canada and promote its efficiency and stability; 232 Section 2 of the Act is amended by adding the following in alphabetical order:
bridge clearing house means a corporation or company that is designated as a bridge clearing house under subsection 11.13(1). (chambre de compensation-relais)
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receiver includes a receiver-manager and a sequestrator. (séquestre) share includes (a) a conversion or exchange privilege that is convertible at any time into a share; and (b) an option or a right to acquire a share or a privilege referred to in paragraph (a). (action) 233 The portion of subsection 8(1) of the Act before paragraph (a) is replaced by the following:
Validity, etc. 8 (1) Despite anything in any statute or other law of
Canada or a province, but subject to paragraph 11.07(1)(a) and subject to an order made under section 11.11, 234 The Act is amended by adding the following after section 10:
PART I.1
Clearing and Settlement System Resolution Scope Application 11 This Part applies in respect of a clearing and settlement system that is designated under subsection 4(1) if its clearing house is located in Canada.
Resolution Authority Resolution Authority 11.01 The Bank is the resolution authority for clearing
and settlement systems and clearing houses.
Objects 11.02 The objects of the Bank as the resolution authority are to (a) pursue the stability of the financial system in Canada;
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(b) allow for the continuity of critical clearing and settlement system functions; and (c) pursue the objects set out in paragraphs (a) and (b) in a manner that minimizes the exposure of public moneys to loss.
Powers 11.03 While a clearing and settlement system or a clearing house is in resolution, the Bank may, despite paragraphs 23(a), (c) and (d) of the Bank of Canada Act, do all things necessary or incidental to carrying out its objects as the resolution authority, including (a) acquire assets from a clearing house; (b) make or guarantee loans or advances, with or
without security, to a clearing house or a participant on the terms and conditions specified by the Bank; (c) assume liabilities of a clearing house; (d) act as receiver of a clearing house, when appointed
by order under subsection 11.09(1); (e) acquire, by way of security or otherwise, shares of
a clearing house and hold and alienate those shares; (f) acquire, hold and alienate real and personal property or immovable or movable property; and (g) incorporate a corporation under the Canada Business Corporations Act for the purpose of designating the corporation as a bridge clearing house.
Committee Membership 11.04 (1) There is established a committee consisting,
subject to subsection (6), of the following persons: (a) the Governor of the Bank; (b) the Superintendent of Financial Institutions; (c) the Chief Executive Officer of the Canada Deposit
Insurance Corporation; and
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(d) the Deputy Minister of Finance.
Chairperson (2) The Governor of the Bank is the chairperson of the committee.
Object (3) The object of the committee is to facilitate consultations and the exchange of information among its members on all matters relating to the resolution of clearing and settlement systems and clearing houses.
Consultation (4) In carrying out its object, the committee may consult
with any government authority or regulatory body that has entered into an agreement or arrangement with the Bank under section 13.3. Information confidential (5) Information received by any member of the committee in carrying out the committee’s object is confidential and shall be treated accordingly. The Governor of the Bank may disclose that information to the Bank and the Bank may in turn disclose it to a person or entity in accordance with subsections 18(2) to (4).
Conflicts of interest (6) The members of the committee shall comply with
rules concerning conflicts of interest provided for in the regulations.
Resolution Plans Resolution plans 11.05 (1) The Bank shall develop and maintain, in accordance with the regulations, a resolution plan for each clearing and settlement system. Consultation (2) In developing the resolution plan, the Bank shall consult with the committee established under subsection 11.04(1) and any government authority or regulatory body that has entered into an agreement or arrangement with the Bank under section 13.3 related to the clearing and settlement system.
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Entry into Resolution Declaration of non-viability 11.06 (1) The Governor of the Bank may make a declaration in writing of non-viability for a clearing and settlement system or a clearing house and enter it into resolution if the Governor is of the opinion that (a) the clearing and settlement system or clearing house has ceased, or is about to cease, to be viable; and (b) the clearing and settlement system or clearing house cannot restore or preserve its viability on its own initiative.
Matters to consider (2) The Governor of the Bank, in determining whether to
make a declaration under subsection (1), shall take into account all matters that the Governor considers relevant, including whether, in his or her opinion, (a) the clearing house has exhausted the measures to address financial loss, shortfalls in liquidity or capital adequacy that are specified in its by-laws or rules, or in an arrangement that relates to the clearing and settlement system; (b) the measures described in paragraph (a) will not
be sufficient to sustain the operation of the clearing and settlement system or the clearing house; (c) the clearing and settlement system or the clearing
house has lost the confidence of the participants; and (d) systemic risk or payments system risk is, or is likely to be, inadequately controlled.
Notice (3) After a declaration of non-viability is made with respect to a clearing and settlement system or a clearing house, the Governor of the Bank shall, without delay, notify (a) the Minister; (b) the committee established under subsection 11.04(1); (c) the clearing house; and (d) any government authority or regulatory body that has entered into an agreement or arrangement with
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the Bank under section 13.3 related to the clearing and settlement system or related to the system whose clearing house is the subject of the declaration. Bankruptcy, default or insolvency (4) A declaration of non-viability does not constitute an
act of bankruptcy or default by the clearing house, and the clearing house shall not be considered insolvent by reason only of a declaration of non-viability. Publication (5) The Governor of the Bank shall cause a copy of the declaration to be published in the Canada Gazette.
Stay 11.07 (1) Despite subsection 8(3), a declaration of nonviability shall have the effect of a stay and, during the period of the stay, (a) no person or entity shall terminate or amend any contract with the clearing house or the central counter-party or claim an accelerated payment, or forfeiture of the term, under such a contract by reason only of the making of a declaration of non-viability; (b) no action or other civil proceeding before a judicial or quasi-judicial body and no arbitration may be commenced or continued against the clearing house or in respect of its assets other than a proceeding under the Winding-up and Restructuring Act commenced by the Bank or the Attorney General of Canada; (c) no attachment, garnishment, execution, seizure or
other method of enforcement of a judgment or order against the clearing house or its assets may take place or continue; (d) no creditor of the clearing house has any remedy
against the clearing house or its assets; (e) except in the normal course of clearing and settlement processes, including the consolidation of accounts in respect of those processes, no creditor has any right of set-off or compensation against the clearing house; and (f) no early termination right or right to amend a contract in respect of a service that is provided to the clearing house and that is critical to the operation of the clearing and settlement system or of the clearing house may be exercised by a service provider.
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Period of stay (2) The period of the stay begins at the time a declaration of non-viability is made and ends on the day specified in the notice referred to in section 11.24.
No force or effect (3) During the period of the stay, any notice given that a person or entity proposes to take an action referred to in paragraph (1)(a) is of no force or effect.
Eligible financial contracts 11.08 (1) Nothing in subsection 11.07(1) prevents the
following actions from being taken in accordance with the provisions of an eligible financial contract, as defined in subsection 39.15(9) of the Canada Deposit Insurance Corporation Act: (a) the termination or amendment of the contract; (b) the accelerated payment or forfeiture of the term under the contract; (c) the exercise of remedies for a failure to satisfy an obligation under or in connection with the contract, including the payment of an amount payable — or the delivery of property deliverable — under or in connection with the contract; (d) the netting or setting off or compensation of an
amount payable under or in connection with the contract; (e) any dealing with financial collateral (i) to satisfy an amount payable — or the delivery of property deliverable — under or in connection with the contract, (ii) for the purpose of calculating an amount payable under or in connection with the contract by way of netting, setting off or compensation of the financial collateral or application of the proceeds or value of the financial collateral, or (iii) as a remedy for a failure described in paragraph (c); or (f) any dealing with financial collateral, other than a dealing set out in paragraph (e).
Interpretation (2) For the purposes of paragraphs (1)(e) and (f), dealings with financial collateral include
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(a) the sale or foreclosure or, in Quebec, the surrender
of financial collateral; and (b) the netting, setting off or compensation of financial collateral or the application of the proceeds or value of financial collateral.
Stay — eligible financial contracts (3) During the period that begins at the time a declaration of non-viability is made and ends on the expiration of the second day following the day on which the declaration is made, the actions referred to in paragraphs (1)(a), (b) and (f) are not to be taken by reason only of the making of a declaration of non-viability. Agreements overridden (4) Any provision in an eligible financial contract is of no
force or effect if the provision has the effect of providing for or permitting anything that, in substance, is contrary to subsection (3). Definition of financial collateral (5) In this section, financial collateral has the same meaning as in subsection 13(2).
Vesting and Receivership Order 11.09 (1) The Governor of the Bank may, after having made a declaration of non-viability for a clearing and settlement system or a clearing house, by order, (a) if the declaration is for the Canadian Payments Association or a clearing and settlement system that it operates, appoint the Bank as receiver in respect of the Association; or (b) in any other case, (i) appoint the Bank as receiver in respect of the
clearing house, or (ii) vest in the Bank the shares of the clearing house that are specified in the order.
Effect of receivership order (2) An order made under paragraph (1)(a) or subparagraph (1)(b)(i) constitutes the Bank as the exclusive receiver of the assets and undertaking of the clearing house and gives the Bank the power to (a) take possession and control of the assets and undertaking and require any person or entity to account
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for and deliver up to the Bank possession and control of the assets; (b) subject to paragraph (c), sell or otherwise alienate the assets in the manner and on the terms and conditions that the Bank considers appropriate; (c) sell or otherwise alienate any asset that is subject
to an agreement creating a security to any person or entity who agrees to assume the obligation secured by the security; (d) arrange for the assumption by any person or entity
of all or any part of the clearing house’s liabilities; (e) carry on the business of the clearing house; (f) sue for, defend, compromise and settle, in the name of the clearing house, any claim made by or against it; (g) do all acts and execute or, in Quebec, sign any documents in the name of the clearing house; and (h) do all other things necessary or incidental to the exercise of the Bank’s rights, powers, privileges and immunities as receiver.
Effect of vesting order (3) An order made under subparagraph (1)(b)(ii) (a) vests in the Bank the shares that are subject to the
order, free from any adverse claim, including any claim that a transfer was wrongful or that a particular adverse person or entity was the owner of or had an interest or right in the shares, even though the clearing house knows of the adverse claim; (b) extinguishes any such adverse claim to the extent
that the claim is a claim that a person or entity other than the Bank is the owner of or has an interest or right in the shares; and (c) does not extinguish any such adverse claim to the extent that the claim is a personal claim against a person or entity other than the Bank or an assignee or successor of the Bank.
For greater certainty — bankruptcy (4) For greater certainty, shares that are subject to an order made under subparagraph (1)(b)(ii) and that, immediately before the making of the order, are vested in a trustee in bankruptcy under the Bankruptcy and Insolvency Act are vested in the Bank.
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For greater certainty — not a Crown corporation (5) For greater certainty, the vesting in the Bank of the
clearing house’s shares does not cause the clearing house to be a Crown corporation, as defined in subsection 83(1) of the Financial Administration Act. For greater certainty — exercising rights (6) For greater certainty, an order made under subsection (1) prevents any person or entity, other than the Bank, who is the holder of shares, debts or other liabilities of the clearing house or who is a party to or a beneficiary of a contract with the clearing house, and any secured creditor or assignee or successor of such a person or entity, from exercising any voting or other rights arising from the person’s or entity’s status in any manner that could defeat or interfere with the rights, powers, privileges and immunities of the Bank as holder of shares or as receiver, as the case may be.
Receiver’s powers (7) If an order is made under paragraph (1)(a) or subparagraph (1)(b)(i), (a) the Bank, as receiver, may exercise its powers, rights, privileges and immunities without leave of a court, but may seek the assistance of a superior court in exercising those powers, rights, privileges and immunities, including by applying to a superior court for an order requesting assistance from a Canadian or foreign court, tribunal, government authority or regulatory body; (b) an asset of the clearing house that is acquired from
the Bank, as receiver, shall, except to the extent that it is an asset referred to in paragraph (2)(c), be acquired free of any adverse claim of the clearing house or any other person or entity; and (c) the Bank, as receiver, may cause or refrain from
causing any obligation of the clearing house to be performed and may cause the clearing house to incur an obligation or do so on its behalf. Effect of appointment as receiver (8) The Bank shall not, by reason of its appointment as
receiver or any action taken by it as receiver, be held to have assumed or incurred any obligation or liability of the clearing house for its own account.
Non-liability — employees (9) Despite anything in federal or provincial law, the
Bank, as receiver, is not liable in respect of an obligation or liability, including one as a successor employer,
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(a) that is in respect of the employees or former employees of the clearing house or a predecessor of the clearing house or in respect of a pension plan for the benefit of those employees or former employees; and (b) that existed before the Bank’s appointment as receiver or that is calculated by reference to a period before that appointment.
Liability of other successor employers (10) Subsection (9) does not affect the liability of a successor employer other than the Bank, as receiver.
Order and action final (11) An order made under subsection (1) and any action taken or decision made in furtherance of the order are for all purposes final.
Notice (12) After an order is made under subsection (1), the
Governor of the Bank shall, without delay, notify (a) the Minister; (b) the
committee established under subsection
11.04(1); (c) the clearing house; and (d) any government authority or regulatory body that has entered into an agreement or arrangement with the Bank under section 13.3 related to the clearing and settlement system whose clearing house is the subject of the order.
Publication (13) The Governor of the Bank shall cause a copy of the order to be published in the Canada Gazette.
Transfer of powers to Bank 11.1 (1) If an order is made under subsection 11.09(1), the powers, duties, functions, rights and privileges of the directors of the clearing house and those of its officers who are responsible for its management are suspended except to the extent that is specified in writing by the Bank. The Bank may exercise those powers, rights and privileges and perform those duties and functions.
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Suspension of members’ rights (2) If an order is made under paragraph 11.09(1)(a), the rights of the members of the Canadian Payments Association to vote or give approvals are suspended and the Bank may exercise those rights.
Suspension of shareholders’ rights (3) If an order is made under subparagraph 11.09(1)(b)(ii) in respect of a clearing house, the powers, rights and privileges of its shareholders to vote or give approvals are suspended and the Bank may exercise those powers, rights and privileges.
Assistance (4) The Bank may appoint one or more persons or entities to assist it in managing the clearing house or in carrying out the Bank’s functions as shareholder or as receiver and may delegate to those persons any of the powers, duties or functions of the directors and officers of the clearing house.
Power to appoint and remove (5) If an order is made under subsection 11.09(1), the Bank may appoint or remove any director of the clearing house.
Bank’s directions (6) If an order is made under subsection 11.09(1), the Bank may give directions to the board of directors of the clearing house, including directions to make, amend or repeal any by-law, agreement, rule, procedure, guide or other documentation governing the designated clearing and settlement system or the clearing house.
Implementation (7) The board of directors of the clearing house shall ensure that a direction given under subsection (6) is implemented in a prompt and efficient manner and shall, after implementing a direction, notify the Bank without delay that it has been implemented.
By-laws — board of directors (8) The board of directors of the clearing house may,
with the prior approval of the Bank, make, amend or repeal any by-law of the clearing house.
Additional powers 11.11 (1) If the Governor of the Bank has made an order under subsection 11.09(1), the Governor may, by order,
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(a) require any participant to make a contribution of
cash or cash equivalents to the clearing house within a specified time; (b) reduce the amount of a variation margin gain returnable to a participant; (c) require any participant to make a contribution to the clearing house’s default fund within a specified time; (d) transfer a contract between the clearing house or
the central counter-party and a participant to another participant; (e) terminate or liquidate a contract, in whole or in part, between the clearing house or the central counter-party and a participant; (f) write-down fully or partially the equity of the
shareholders, partners or owners of the clearing house; or (g) take any measures that the Governor of the Bank considers necessary to allocate among the participants the amount of the shortfall due to the clearing house.
Condition precedent (2) The Governor of the Bank shall only make an order under subsection (1) if the Governor is of the opinion that the order is necessary for the stability of the financial system in Canada.
Effect of transfer of contract (3) If a contract is transferred under paragraph (1)(d),
the Bank shall transfer all of (a) the clearing house’s or the central counter-party’s
obligations arising from the contract; and (b) the clearing house’s or the central counter-party’s
interest or right in property that secures its obligations under the contract. Non-application (4) An order made under any of paragraphs (1)(a) to (e)
or (g) does not apply in respect of a participant that is a limited clearing member within the meaning of the regulations.
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For greater certainty (5) For greater certainty, an order is not necessary for any of the actions described under subsection (1) if those actions are provided for under the settlement rules as defined in subsection 8(5).
Order and action final (6) An order made under subsection (1) and any action taken or decision made in furtherance of the order are for all purposes final.
Notice (7) After an order is made under subsection (1), the Governor of the Bank shall, without delay, notify (a) the Minister; (b) the
committee established under subsection
11.04(1); (c) the clearing house; and (d) any government authority or regulatory body that has entered into an agreement or arrangement with the Bank under section 13.3 related to the clearing and settlement system.
Publication (8) The Governor of the Bank shall cause a copy of the
order to be published in the Canada Gazette.
Bridge Clearing Houses Request to Minister 11.12 (1) The Governor of the Bank may request the
Minister to issue letters patent incorporating a company under the Trust and Loan Companies Act.
Order to commence and carry on business (2) The Superintendent of Financial Institutions shall,
without delay after the letters patent are issued, make an order approving the commencement and carrying on of business by the company. Power of Governor of Bank 11.13 (1) If the Bank is the sole shareholder, the Governor of the Bank may designate as a bridge clearing house a corporation incorporated under the Canada Business Corporations Act or a company referred to in section 11.12.
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Termination of designation (2) A corporation’s or company’s designation as a bridge
clearing house terminates if (a) the Bank is no longer the sole shareholder; or (b) the corporation or company is amalgamated with a body corporate that is not a bridge clearing house.
For greater certainty — not a Crown corporation (3) For greater certainty, a bridge clearing house is not a
Crown corporation, as defined in subsection 83(1) of the Financial Administration Act. Terms and conditions of transactions 11.14 (1) If the Bank, as receiver for a clearing house,
carries out a transaction with a bridge clearing house, the Bank shall establish the terms and conditions of the transaction, including (a) which assets the bridge clearing house shall acquire and the consideration to be paid for them; and (b) which liabilities the bridge clearing house shall assume and the consideration to be paid for them.
Reasonable consideration (2) The consideration referred to in paragraph (1)(a) shall be reasonable in the circumstances.
Non-application of Certain Legislative Provisions Canadian Payments Act 11.15 (1) The application of sections 4.1, 8 to 16.1, 19.2,
19.3, 20 and 22 to 25 of the Canadian Payments Act is suspended while the Canadian Payments Association is in resolution. Canadian Payments Association rules (2) If an exit plan is approved by the Minister, the
changes to the rules included in the exit plan under subsection 11.2(4) are not subject to section 19.2 of the Canadian Payments Act. Trust and Loan Companies Act 11.16 Sections 375, 375.1, 376, 379 and 396 and subsection 399(2) of the Trust and Loan Companies Act do not apply in respect of:
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(a) a clearing house incorporated under that Act that
is in resolution; or (b) a bridge clearing house incorporated under that Act.
Order — Canadian Payments Act 11.17 (1) If
an order is made under paragraph 11.09(1)(a), the Governor in Council may, by order, suspend the application of any provision of Part 1 of the Canadian Payments Act until the day on which the clearing and settlement system or clearing house is no longer in resolution. Order — other Acts (2) The Governor in Council may, by order, exempt a clearing house that is in resolution or a bridge clearing house from the application of any provision of the Trust and Loan Companies Act or the Canada Business Corporations Act or the regulations made under them. The order ceases to be in effect on the day on which, as the case may be, (a) the clearing house is no longer in resolution; or (b) the designation of the corporation as a bridge clearing house terminates.
Funding Cost recovery 11.18 The Bank may, in accordance with the regulations, recover the costs of the resolution of a clearing and settlement system or a clearing house.
Loans to Bank 11.19 (1) At the request of the Governor of the Bank,
the Minister may, out of the Consolidated Revenue Fund, lend money to the Bank, on the terms and conditions specified by the Minister, for the purpose of assisting the Bank in carrying out its objects as the resolution authority. Total indebtedness (2) The total principal indebtedness outstanding at any time in respect of borrowings under subsection (1) shall not exceed $3,200,000,000.
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Fees for borrowing (3) The Minister may fix a fee to be paid by the Bank to the Receiver General in respect of any borrowings by the Bank and the Minister shall notify the Bank in writing of any such fee.
End of Resolution Exit plan 11.2 (1) For a clearing and settlement system or clearing house that is in resolution, the Bank shall, as soon as feasible, develop an exit plan to end resolution.
Consultation (2) In developing the exit plan for a clearing and settlement system or a clearing house, the Bank shall consult with the committee established under subsection 11.04(1) and any government authority or regulatory body that has entered into an agreement or arrangement with the Bank under section 13.3 related to that clearing and settlement system.
Contents of plan (3) The exit plan shall contain, among other things (a) the expected timeline for implementation of the
plan; (b) all proposed transactions to restructure the clearing house; (c) the recovery of the costs of the resolution; and (d) the repayment schedule of any loan made under
subsection 11.19(1). Canadian Payments Association rules (4) In the case of the Canadian Payments Association,
the exit plan shall also include any change to the rules made under subsection 19(1) of the Canadian Payments Act since the order was made under paragraph 11.09(1)(a). Prior approval of Minister (5) The exit plan shall not be implemented unless it has been approved by the Minister.
Restructuring transactions 11.21 (1) If
an order is made under paragraph 11.09(1)(a), the Bank may, in accordance with the exit plan and for the purpose of restructuring the business of the Canadian Payments Association, sell or otherwise
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alienate all or part of the Association’s assets or carry out any transaction that provides for the assumption by another person or entity of all or part of its liabilities.
Restructuring transactions — receivership order (2) If an order is made under subparagraph 11.09(1)(b)(i), the Bank may, in accordance with the exit plan and for the purpose of restructuring the business of the clearing house, carry out any transaction, including a transaction that involves the sale or other alienation of all or part of the clearing house’s assets or the assumption by another person or entity of all or part of its liabilities.
Restructuring transactions — vesting order (3) If
an order is made under subparagraph 11.09(1)(b)(ii) the Bank may, in accordance with the exit plan and for the purpose of restructuring the business of the clearing house, carry out any transaction, including a transaction that involves (a) the sale or other alienation of all or part of the shares of the clearing house; (b) the amalgamation of the clearing house; (c) the sale or other alienation by the clearing house of all or part of its assets; or (d) the assumption by another person or entity of all
or part of the clearing house’s liabilities. Restrictions inapplicable (4) No restriction on the rights of the clearing house, including the right to amalgamate, to sell or otherwise alienate any of its assets or to provide for the assumption of any of its liabilities, other than a restriction provided for in an Act of Parliament, applies so as to prevent the Bank or the clearing house from carrying out a transaction referred to in this section. Transfer of liabilities (5) Any person or entity who assumes an obligation or liability of the clearing house under a transaction referred to in any of subsections (1) to (3) becomes liable — instead of the clearing house — in respect of the obligation or liability.
Liquidator bound 11.22 (1) The liquidator of a clearing house appointed
under the Winding-up and Restructuring Act is bound by the terms and conditions of any transaction that involves the sale or other alienation of the clearing house’s assets or the assumption by a bridge clearing house of
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any portion of the clearing house’s liabilities and shall carry out those transactions or cause them to be carried out. Expenses (2) All costs, charges and expenses properly incurred by the liquidator in complying with the terms and conditions of any transaction referred to in subsection (1), including the liquidator’s remuneration, are payable by the bridge clearing house.
Dissolution 11.23 (1) The Bank may, if it is a shareholder of a clearing house, take any measure in respect of the dissolution of the clearing house. Winding-up and Restructuring Act (2) The Bank may, if it is a shareholder of a clearing house that is incorporated under the Trust and Loan Companies Act, apply for a winding-up order in respect of the clearing house under the Winding-up and Restructuring Act.
Bank considered to be creditor (3) For the purposes of the Winding-up and Restructuring Act, the Bank is considered to be a creditor of the clearing house that is incorporated under the Trust and Loan Companies Act.
Notice — end of resolution 11.24 If the Bank considers that the exit plan has been
substantially implemented, it shall cause a notice to that effect to be published in the Canada Gazette. The notice must specify the day on which the clearing and settlement system or clearing house is no longer in resolution.
Compensation No compensation — Canadian Payments Association 11.25 If an order is made under paragraph 11.09(1)(a), neither the Canadian Payments Association nor its members are entitled to compensation as a result of the receivership of the Association.
Amount of compensation 11.26 (1) If
an order is made under paragraph 11.09(1)(b) or subsection 11.11(1), the Bank shall, in accordance with the regulations, determine the amount of compensation, if any, to be paid to a prescribed person or entity.
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Entitlement to compensation (2) A person or entity that was a prescribed person or entity at the time a declaration of non-viability was made is entitled to be paid compensation only if they are in a worse financial position than they would have been if (a) in the case of a clearing house incorporated under the Trust and Loan Companies Act, the clearing house had been liquidated under the Winding-up and Restructuring Act at the time a declaration of non-viability was made; or (b) in all other cases, the clearing house had become bankrupt and been liquidated at the time a declaration of non-viability was made and the measures to address financial loss, shortfalls in liquidity or capital adequacy that were specified in its by-laws or rules, or in an arrangement that relates to the clearing and settlement system, were exhausted.
Duty to pay compensation (3) The Bank shall pay the compensation and shall decide whether to pay it wholly or partly in cash or wholly or partly in any other form, including shares, that the Bank considers appropriate. Compensation not payable (4) No compensation is payable under subsection (1) before the 90th day after the day on which the clearing and settlement system or clearing house is no longer in resolution.
Discharge of liability 11.27 Payment of the compensation by the Bank under
section 11.26 discharges the Bank from its obligations under that section and in no case is the Bank under any obligation to see to the proper application in any way of any such payment. Appointment of assessor 11.28 In the circumstances prescribed by the regulations, the Governor in Council shall, by order, appoint as assessor a judge of a superior court to review a decision made by the Bank under subsection 11.26(1) and determine, in accordance with the regulations, the amount of compensation, if any, to be paid to a prescribed person or entity.
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Sittings and hearings 11.29 (1) The assessor may sit at any place and shall arrange for the sittings and hearings that may be required. Powers of assessor (2) The assessor has all the powers conferred on a commissioner appointed under Part II of the Inquiries Act for the purpose of obtaining evidence under oath or solemn affirmation. Assistance (3) The assessor may appoint a person or entity to assist him or her in exercising his or her powers or performing his or her duties and functions.
Payment (4) Fees and disbursements payable to the person or entity may be included by the assessor in an amount awarded in respect of costs under subsection (5) or (6).
Costs payable by Bank (5) If the assessor determines that it is just and reasonable that costs in the proceeding before the assessor be awarded to a prescribed person or entity and against the Bank, the amount that the assessor determines to be just and reasonable to award in respect of those costs is payable by the Bank to the prescribed person or entity.
Costs payable to Bank (6) If the assessor determines that it is just and reasonable that costs in the proceeding before the assessor be awarded to the Bank and against a prescribed person or entity, the amount that the assessor determines to be just and reasonable to award in respect of those costs constitutes a debt payable by the prescribed person or entity to the Bank and may be recovered as such in any court of competent jurisdiction. Decision final 11.3 A decision made by an assessor appointed under
section 11.28 or, subject to that section, by the Bank under subsection 11.26(1), is for all purposes final. 235 The Act is amended by adding the following after section 12:
Cooperation 12.01 If a clearing and settlement system is operated by
a clearing house that is not located in Canada, the Bank may cooperate with the foreign resolution authority of that clearing house.
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236 Section 19 of the Act and the heading before
it are replaced by the following:
Statutory Instruments Act Statutory Instruments Act 19 A designation under subsection 4(1), a directive issued under this Act, a declaration of non-viability made under subsection 11.06(1), a direction given under subsection 11.1(6) or an order made under subsection 11.09(1) or 11.11(1) is not a statutory instrument for the purposes of the Statutory Instruments Act. 237 Section 24 of the Act is replaced by the following:
Regulations 24 The Governor in Council may make regulations (a) providing for rules concerning conflicts of interest for the purpose of subsection 11.04(6); (b) respecting resolution plans and the requirement that the Bank develop and maintain them under subsection 11.05(1); (c) respecting what constitutes a service that is critical
to the operation of the clearing and settlement system or of the clearing house for the purposes of paragraph 11.07(1)(f); (d) respecting what constitutes a limited clearing
member for the purposes of subsection 11.11(4); (e) for the purpose of section 11.18, respecting what constitutes costs of the resolution and the recovery of those costs, including to specify the persons or entities from which costs may be recovered; (f) respecting the compensation for the purposes of sections 11.26 to 11.3, including to (i) prescribe persons or entities referred to in subsection 11.26(1), (ii) provide for the factors that the Bank shall or shall not consider in making a decision under subsection 11.26(1), (iii) provide for the circumstances in which any shares or other right or interest received by another person or entity as a result of an order made under
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paragraph 11.09(1)(b) or retained by another person or entity may be taken into account in determining the amount of compensation to which a prescribed person or entity is entitled, (iv) prescribe the circumstances in which an assessor must be appointed under section 11.28, (v) provide for the factors that an assessor shall or
shall not consider in making a decision, and (vi) provide for procedural requirements; and (g) prescribing collateral for the purpose of paragraph (e) of the definition financial collateral in subsection 13(2).
R.S., c. C-21
Consequential Amendment to the Canadian Payments Act 238 Section 32 of the Canadian Payments Act is replaced by the following:
Insolvency 32 (1) No law relating to the insolvency of any body corporate, except Part I.1 of the Payment Clearing and Settlement Act, applies to the Association.
Winding-up (2) No law relating to the winding-up of any body corporate applies to the Association and in no case shall its affairs be wound up unless Parliament so provides.
Coming into Force Order in council 239 This Subdivision comes into force on a day
to be fixed by order of the Governor in Council.
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SUBDIVISION B
Oversight Information 1996, c. 6, Sch.
Amendments to the Payment Clearing and Settlement Act 240 Section 2 of the Payment Clearing and Settlement Act is amended by adding the following in alphabetical order: oversight information has the meaning assigned by the regulations. (renseignements relatifs à la surveillance) 241 The Act is amended by adding the following after section 18:
No disclosure 18.1 Subject to the regulations, a clearing house shall not disclose oversight information.
Evidentiary privilege 18.2 (1) Oversight information shall not be used as evidence in any civil proceedings and is privileged for that purpose. No testimony or production (2) No person shall by an order of any court, tribunal or
other body be required in any civil proceedings to give oral testimony or to produce any document relating to any oversight information.
Exceptions to subsection (1) (3) Despite subsection (1), (a) the Minister, the Governor of the Bank, the Bank
or the Attorney General of Canada may, subject to the regulations, use oversight information as evidence in any proceedings; and (b) a clearing house may, subject to the regulations, use oversight information as evidence in any proceedings in relation to the administration or enforcement of this Act, the Bankruptcy and Insolvency Act, the Companies’ Creditors Arrangement Act or the Winding-up and Restructuring Act that are commenced by the Minister, the Bank or the Attorney General of Canada.
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Exceptions to subsections (1) and (2) (4) Despite subsections (1) and (2), a court, tribunal or other body may, by order, require the Minister, the Governor of the Bank, the Bank or a clearing house to give oral testimony or to produce any document relating to any oversight information in any civil proceedings in relation to the administration or enforcement of this Act that are commenced by the Minister, the Governor of the Bank, the Bank or the Attorney General of Canada.
No waiver (5) The disclosure of any oversight information, other than under subsection (3) or (4), does not constitute a waiver of the privilege referred to in subsection (1). 242 Section 24 of the Act is replaced by the following: Regulations 24 The Governor in Council may make regulations (a) prescribing collateral for the purpose of paragraph (e) of the definition financial collateral in subsection 13(2); (b) respecting what constitutes oversight information for the purposes of sections 18.1 and 18.2; (c) respecting the disclosure of oversight information for the purposes of section 18.1; and (d) respecting the circumstances in which oversight
information may be used as evidence for the purposes of subsection 18.2(3).
Coordinating Amendment 243 On the first day on which both sections 237 and 242 of this Act are in force, section 24 of the Payment Clearing and Settlement Act is replaced by the following:
Regulations 24 The Governor in Council may make regulations (a) providing for rules concerning conflicts of interest for the purpose of subsection 11.04(6);
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(b) respecting resolution plans and the requirement
that the Bank develop and maintain them under subsection 11.05(1); (c) respecting what constitutes a service that is critical
to the operation of the clearing and settlement system or of the clearing house for the purposes of paragraph 11.07(1)(f); (d) respecting what constitutes a limited clearing
member for the purposes of subsection 11.11(4); (e) for the purpose of section 11.18, respecting what constitutes costs of the resolution and the recovery of those costs, including to specify the persons or entities from which costs may be recovered; (f) respecting the compensation for the purposes of sections 11.26 to 11.3, including to (i) prescribe persons or entities referred to in subsection 11.26(1), (ii) provide for the factors that the Bank shall or shall not consider in making a decision under subsection 11.26(1), (iii) provide for the circumstances in which any shares or other right or interest received by another person or entity as a result of an order made under paragraph 11.09(1)(b) or retained by another person or entity may be taken into account in determining the amount of compensation to which a prescribed person or entity is entitled, (iv) prescribe the circumstances in which an assessor must be appointed under section 11.28, (v) provide for the factors that an assessor shall or
shall not consider in making a decision, and (vi) provide for procedural requirements; (g) prescribing collateral for the purpose of paragraph
(e) of the definition financial collateral in subsection 13(2); (h) respecting what constitutes oversight information for the purposes of sections 18.1 and 18.2; (i) respecting the disclosure of oversight information for the purposes of section 18.1; and (j) respecting the circumstances in which oversight information may be used as evidence for the purposes of subsection 18.2(3).
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Coming into Force Order in council 244 This Subdivision, other than section 243,
comes into force on a day to be fixed by order of the Governor in Council.
DIVISION 8 R.S., c. 47 (4th Supp.)
Canadian International Trade Tribunal Act 245 (1) Subsection 3(1) of the Canadian International Trade Tribunal Act is replaced by the following: Tribunal established 3 (1) There is established a tribunal, to be known as the
Canadian International Trade Tribunal, consisting of up to seven permanent members, including a Chairperson and a Vice-chairperson, to be appointed by the Governor in Council. (2) Subsection 3(5) of the Act is replaced by the
following: Re-appointment of permanent members (5) A permanent member or former permanent member is eligible to be re-appointed as a permanent member for one further term in the same capacity as in the previous term or in another capacity, but may hold office as a permanent member for no more than ten years.
Clarification (5.1) For greater certainty, a change during a permanent
member’s term of office in the capacity to which the member is appointed — whether as Chairperson, Vicechairperson or one of the other permanent members — is not a re-appointment to a further term of office for the purposes of subsection (5). 246 Section 8 of the Act is replaced by the following:
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Absence, etc. — Chairperson 8 (1) In the event of the absence or incapacity of the
Chairperson or if the office of Chairperson is vacant, the Vice-chairperson shall act as Chairperson and may exercise all the powers and perform all the duties and functions of the Chairperson. Absence, etc. — Chairperson and Vice-chairperson (1.1) If subsection (1) does not apply owing to the absence or incapacity of the Vice-chairperson or to the office of Vice-chairperson being vacant, the Minister may authorize another permanent member to act as Chairperson, and that member may exercise all the powers and perform all the duties and functions of the Chairperson.
Absence, etc. — Vice-chairperson (1.2) In the event of the absence or incapacity of the Vice-chairperson or if the office of Vice-chairperson is vacant, the Minister may authorize another permanent member to act as Vice-chairperson, and that member may exercise all the powers and perform all the duties and functions of the Vice-chairperson.
Approval of Governor in Council (1.3) No permanent member may be authorized by the Minister to act under subsection (1.1) or (1.2) for a period exceeding 60 days without the approval of the Governor in Council.
Absence, etc. — other members (2) In the event of the absence or incapacity of a temporary member or a permanent member other than the Chairperson or Vice-chairperson, the Governor in Council may appoint a person, on any terms and conditions that the Governor in Council specifies, to act as a substitute member for the time being.
DIVISION 9
Canadian High Arctic Research Station and Application of an Order in Nunavut 2014, c. 39, s. 145
Canadian High Arctic Research Station Act 247 Section 2 of the Canadian High Arctic Research Station Act is amended by adding the following in alphabetical order:
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immovable has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act. (immeuble) real property has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act. (biens réels) 248 (1) Paragraph 6(2)(h) of the Act is replaced by the following: (h) acquire real property or immovables, have the administration of the real property or immovables or acquire a licence as defined in section 2 of the Federal Real Property and Federal Immovables Act; (2) Subsection 6(3) of the Act is replaced by the
following: Approval of Governor in Council (3) Despite paragraphs (2)(h) and (j), CHARS may acquire or dispose of real property or immovables only with the approval of the Governor in Council. (3) Paragraphs 6(4)(a) to (c) of the Act are replaced by the following: (a) lease of real property or of an immovable; or (b) disposition to a public utility or municipality of an
easement or any other interest in real property, other than a fee simple, or of a servitude or any other immovable real right, other than the ownership of an immovable, if the disposition is necessary for the utility or municipality to carry out its activities, including the construction or maintenance of a public work. (4) Section 6 of the Act is amended by adding the following after subsection (4):
Property of Her Majesty (5) Property acquired by CHARS is property of Her Majesty in right of Canada and title to it may be held in the name of Her Majesty in right of Canada or of CHARS.
Transfer of administration (6) Paragraph 16(1)(g) of the Federal Real Property and
Federal Immovables Act applies to CHARS as if it were an agent corporation as defined in that Act.
Application of an Order in Nunavut Deemed application 249 Despite section 68 of the Northwest Territories Devolution Act, the Order entitled Game
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Declared in Danger of Becoming Extinct, C.R.C., c. 1236, is deemed to have continued in force and to have continued to apply in Nunavut, as of April 1, 2014.
DIVISION 10 2000, c. 6
Canadian Institutes of Health Research Act 250 Subsections 7(1) to (3) of the Canadian Institutes of Health Research Act are replaced by the following: Governing Council 7 (1) The Governing Council of the CIHR shall consist of
not more than 18 members, including the Chairperson appointed under subsection (3.1). Appointment and tenure of members (2) Subject to section 8, each initial member of the Governing Council shall be appointed by the Governor in Council to hold office for any term of not more than three years that will ensure, as far as possible, the expiry in any one year of the terms of office of not more than one third of the members. Subsequently appointed members shall be appointed by the Governor in Council for a three-year term. Removal and reappointment (3) Except for the Chairperson appointed under subsection (3.1), the members shall be appointed to hold office during pleasure and may be appointed to no more than two consecutive terms.
Chairperson (3.1) Subject to subsection (3.2), the Governor in Council shall appoint a Chairperson to hold office during pleasure for a term of not more than five years. The Chairperson is eligible for reappointment.
Ineligibility for appointment (3.2) The President is not eligible to be appointed as the
Chairperson. 251 Sections 8 and 9 of the Act are replaced by
the following:
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President and Deputy Minister of Health 8 The President and the Deputy Minister of Health are
ex officio and non-voting members of the Governing Council. Vice-Chairperson 9 (1) The Governing Council shall elect a Vice-Chairperson from among its members, other than the President and the Deputy Minister of Health.
Absence or incapacity (2) In the event of the absence or incapacity of the Chairperson or if the office of the Chairperson is vacant, the Vice-Chairperson has and may exercise all the powers and perform all the duties and functions of the Chairperson. 252 The portion of section 12 of the French version of the Act before paragraph (a) is replaced by the following:
Président d’IRSC 12 Le président d’IRSC : 253 (1) Paragraph 14(a) of the Act is replaced by the following: (a) developing its strategic directions and goals; (2) Paragraph 14(g) of the Act is replaced by the
following: (g) establishing policies; and 254 Section 15 of the Act is replaced by the following: Delegation 15 (1) Subject to subsection (2), the Governing Council
may delegate its powers, duties and functions to its members or committees or to the President. Limit on delegation (2) The Governing Council shall not delegate its powers,
duties and functions under any of paragraphs 14(a) and (c), sections 16 and 19 to 21 and subsections 22(3) and 32(1). 255 Paragraph 20(1)(a) of the Act is replaced by the following: (a) establish, maintain and terminate Health Research Institutes, and determine the mandate of each one;
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256 Section 23 of the French version of the Act is replaced by the following:
Président d’IRSC 23 (1) Le président d’IRSC en est le premier dirigeant; à
ce titre, il assure la direction de ses affaires courantes et contrôle la gestion de son personnel. Intérim du président (2) En cas d’absence ou d’empêchement du président
d’IRSC ou de vacance de son poste, le conseil d’administration peut autoriser un dirigeant d’IRSC à assurer l’intérim; cependant, l’intérim ne peut dépasser quatrevingt-dix jours sans l’approbation du gouverneur en conseil.
DIVISION 11 2015, c. 12
Red Tape Reduction Act Amendments to the Act 257 (1) The first paragraph of the French version of the preamble to the Red Tape Reduction Act is replaced by the following:
que les Canadiens et les petites entreprises ont exprimé des préoccupations devant l’incidence de l’augmentation du fardeau administratif imposé par règlement sur le coût des affaires; (2) The second paragraph of the preamble to the
Act is replaced by the following: Whereas on April 1, 2012 the Government of Canada established a rule that each increase in the administrative burden that is imposed by regulations on businesses must be offset with a corresponding decrease, one-forone, and considers that it is desirable to establish that rule in legislation; Whereas the one-for-one rule should take into account regulatory cooperation between the Government of Canada and other jurisdictions; 258 (1) The definition administrative burden in section 2 of the Act is replaced by the following:
administrative burden means anything that is necessary to demonstrate compliance with a regulation or a regulatory instrument, including the collecting, processing, reporting and retaining of information and the completing of forms. (fardeau administratif)
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(2) Section 2 of the Act is amended by adding the following in alphabetical order:
other jurisdiction means (a) a province; (b) a municipality in Canada or a municipal or other public body performing a function of government in Canada; (c) a foreign state or a subdivision of a foreign state;
and (d) an international organization, or association, of
states. (autre autorité) regulatory instrument means an instrument that is issued, made or established in the exercise of a legislative power conferred under the legislation of any other jurisdiction. (texte réglementaire) 259 Section 4 of the French version of the Act is
replaced by the following: Objet 4 La présente loi a pour objet de limiter le fardeau administratif que les règlements imposent aux entreprises. 260 Subsection 5(1) of the English version of the
Act is replaced by the following: Control of administrative burden 5 (1) If a regulation is made that imposes a new administrative burden on a business, one or more regulations must be amended or repealed to offset the cost of that new burden against the cost of an existing administrative burden imposed by a regulation on a business. 261 The Act is amended by adding the following after section 5:
Offset — regulatory cooperation 5.1 Despite subsection 5(1), the cost of all or a portion,
as the case may be, of a new administrative burden imposed by a regulation on a business may, with the approval of the Treasury Board, be offset against the cost of all or a portion, as the case may be, of an existing administrative burden imposed by a regulatory instrument on a business if
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(a) the administrative burden imposed by the regulatory instrument is reduced or eliminated as a result of the making, amendment or repeal of the regulatory instrument; and (b) that making, amendment or repeal takes place after the coming into force of this section and is the result of an agreement — between the Government of Canada or any of its institutions and the other jurisdiction that made, amended or repealed the regulatory instrument — relating to the promotion of cooperation in the design, monitoring, enforcement or review of regulations and that other jurisdiction’s regulatory instruments. 262 Sections 6 and 7 of the Act are replaced by the following:
Policies and directives 6 The President of the Treasury Board may establish
policies or issue directives respecting the manner in which sections 5 and 5.1 are to be applied. Regulations 7 The Governor in Council may make regulations respecting (a) the manner of calculating, for the purpose of section 5 or 5.1, the cost of an administrative burden; (b) the periods within which measures must be taken
to comply with section 5; (c) the periods within which the cost of all or a portion of a new administrative burden imposed by a regulation may be offset under section 5.1; (d) the taking into account of regulations that are
amended or repealed — or regulatory instruments that are made, amended or repealed — before a new administrative burden is imposed by a regulation; (e) the application of section 5 to any regulation
made, amended or repealed on or after April 1, 2012; (f) the application of section 5.1 to any regulation
made or amended before the day on which that section comes into force; and (g) the regulations that the Treasury Board may exempt from the application of section 5 and the categories for which, and the circumstances in which, such an exemption may be granted. 263 Section 9 of the Act is replaced by the following:
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Report — application of sections 5 and 5.1 9 The President of the Treasury Board must prepare and
make public each year a report on the application of sections 5 and 5.1 during the 12-month period ending on March 31 of the year in which the report is to be made public.
Coming into Force Order in council 264 This Division comes into force on a day to be
fixed by order of the Governor in Council.
DIVISION 12
Communications Security Establishment Persons who occupy a position 265 (1) Any person who, immediately before the
coming into force of this Division, occupied a position within the Canadian Cyber Incident Response Centre of the Department of Public Safety and Emergency Preparedness or within the Security Operations Centre of Shared Services Canada, as of that coming into force, occupies their position within the Communications Security Establishment. No change in status (2) Nothing in subsection (1) is to be construed as affecting the status of such a person except that, as of the coming into force of this Division, the person occupies their position within the Communications Security Establishment.
Managerial or confidential position (3) For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position.
Information — Canadian Cyber Incident Response Centre 266 (1) The Minister of Public Safety and Emergency Preparedness may disclose to the Communications Security Establishment information under the control of the Department of Public Safety and Emergency Preparedness that is related to the Canadian Cyber Incident Response Centre.
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Information — Security Operations Centre (2) The member of the Queen’s Privy Council for
Canada designated to be the Minister for the purposes of the Shared Services Canada Act may disclose to the Communications Security Establishment information under the control of Shared Services Canada that is related to the Security Operations Centre. Coming into force 267 This Division comes into force on a day to be fixed by order of the Governor in Council.
DIVISION 13 2005, c. 34; 2013, c. 40 s. 205
Department of Employment and Social Development Act Amendments to the Act 268 Section 2 of the Department of Employment
and Social Development Act is amended by adding the following in alphabetical order: partner entity means (a) a department or any other body, other than a parent Crown corporation, referred to in a schedule to the Financial Administration Act; (b) a parent Crown corporation and any whollyowned subsidiary, as those terms are defined in section 83 of the Financial Administration Act; (c) the government of a province, a public body created under the law of a province, or a municipality; (d) a council, government or other entity authorized
to act on behalf of either a band, as defined in subsection 2(1) of the Indian Act, or a First Nation, Aboriginal people or Aboriginal organization that is a party to a land claim agreement or any other treaty, self-government agreement or settlement agreement; and (e) a non-profit corporation or public body performing a function for an entity referred to in any of paragraphs (a) to (d). (entité partenaire)
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269 The Act is amended by adding the following after section 5:
Service delivery to public 5.1 (1) The Minister may provide support for service delivery to the public and, in so doing, he or she may (a) provide the following services and facilities to any partner entity and perform activities related to those services and facilities: (i) services and facilities in support of its delivery of its programs and services, and (ii) any other service or facility that is authorized by the Governor in Council; (b) provide the following services to any department
or body listed in Schedule I, I.1 or II to the Financial Administration Act and to any other partner entity authorized by the Governor in Council and perform activities related to those services: (i) the administration of websites that are accessible to the public, (ii) the administration of social media accounts, (iii) the publication of mobile applications on thirdparty mobile application stores and on the Government of Canada website, (iv) online citizen engagement, and (v) any other related electronic or digital service; (c) administer the Government of Canada website; and (d) provide information services relating to programs
and services of the Government of Canada and of any other person, organization or government authorized by the Governor in Council.
Authorization — Governor in Council (2) The Minister may provide any service or facility that
is described in subsection (1), other than the services described in paragraph (1)(c) or (d), and that is authorized by the Governor in Council to any other person,
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organization or government that the Governor in Council authorizes. Exercise of powers (3) The Minister shall, in supporting service delivery to the public, do so with a view to better serving the needs of Canadians.
Fees — services and facilities 5.2 (1) The Minister may charge for any service or facility provided under subsection 5.1(1), except the services provided under paragraph 5.1(1)(c) or (d).
Spending authority (2) The Minister may spend revenues obtained under subsection (1). 270 (1) Subsection 5.1(1) of the Act is amended by
adding the following after paragraph (a): (a.1) provide electronic information transfer services to any partner entity authorized by the Governor in Council; (2) Subsection 5.1(1) of the Act is amended by adding the following after paragraph (b): (b.1) provide administration services relating to electronic or online accounts for any partner entity authorized by the Governor in Council; 271 Paragraphs 6(a) and (b) of the Act are replaced by the following: (a) subject to the Statistics Act, collect, analyze, interpret, publish and distribute information relating to human resources and skills development, social development or service delivery to the public; and (b) cooperate with provincial authorities with a view to coordinating efforts for human resources and skills development, social development, or service delivery to the public. 272 Section 7 of the Act is replaced by the following: Programs 7 The Minister may, in exercising the powers and performing the duties and functions assigned by this Act, establish and implement programs designed to support
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projects or other activities that contribute to the development of the human resources of Canada and the skills of Canadians, to the social development of Canada or to service delivery to the public, and the Minister may make grants and contributions in support of the programs.
Business numbers — Minister 8 The Minister may collect any business number, as defined in subsection 248(1) of the Income Tax Act, and use it as an identifier for the purposes of the administration or enforcement any Act, program or activity in respect of which the administration or enforcement is the responsibility of the Minister. 273 The Act is amended by adding the following after section 19:
Business numbers — Minister of Labour 19.01 The Minister of Labour may collect any business
number, as defined in subsection 248(1) of the Income Tax Act, and use it as an identifier for the purposes of the administration or enforcement of any Act, program or activity in respect of which the administration or enforcement is the responsibility of that Minister. 274 The Act is amended by adding the following after section 24:
Business numbers — Commission 24.1 The Commission may collect any business number, as defined in subsection 248(1) of the Income Tax Act, and use it as an identifier for the purposes of the administration or enforcement of the Employment Insurance Act. 275 The Act is amended by adding the following after section 28.4:
Designation of investigators 28.5 (1) The Minister or the Commission may designate
as an investigator for the purpose of enforcing section 28.4 any person, or class of persons, that the Minister or the Commission considers qualified.
Territorial jurisdiction (2) An information or complaint about an offence under this Part may be heard, tried or determined by any provincial court judge, as defined in section 2 of the Criminal Code, if the accused is resident, carrying on business, found, apprehended or in custody in the judge’s territorial jurisdiction regardless of whether or not the
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matter of the information or complaint arose in that jurisdiction. Limitation period (3) Proceedings in respect of an offence under this Part
may be commenced at any time within, but not later than, five years after the day on which the subject matter of the proceedings arose. 276 Subsection 30(1) of the Act is amended by adding the following in alphabetical order:
service delivery program means a program for the provision of a service or facility referred to in subparagraph 5.1(1)(a)(i), including the performance of its related activities. (programme de prestation de services) 277 The Act is amended by adding the following after section 34:
Service delivery programs 34.1 (1) Information may be made available to any person or body for the administration of the service delivery program under which that information was obtained or prepared. Co-administered programs (2) Information obtained or prepared under a program the administration or enforcement of which is the responsibility, under an Act of Parliament, of the Minister and one or more partner entities may be made available to that entity or those entities for the administration or enforcement of that program.
Other programs (3) Information obtained or prepared under a program,
other than a service delivery program, that is related to the provision of a service or facility referred to in subsection 5.1(1) may be made available to any person or body for the administration or enforcement of the program under which it was obtained or prepared.
Application (4) For greater certainty, this section applies to information obtained or prepared before the day on which this subsection comes into force. Non-application — information made available 34.2 (1) Sections 32 to 34 and 35 to 42 do not apply in
respect of information that is made available under section 34.1.
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Non application — information obtained (2) Sections 33, 34, 35 to 36.2, 40 and 41 do not apply in respect of information obtained under a service delivery program. 278 Subsection 37(2) of the Act is replaced by the
following: Notice of disclosure (2) The Minister shall, prior to the disclosure, notify the
Privacy Commissioner appointed under section 53 of the Privacy Act and any affected partner entity in writing of any disclosure of information under subsection (1) if it is reasonably practicable or in any other case without delay after the disclosure. The Privacy Commissioner may, if he or she considers it appropriate, notify the individual to whom the information relates of the disclosure.
279 Section 70.1 of the Act is replaced by the following: Application 70.1 This Part applies to any Act, program or activity
whose administration or enforcement is the responsibility of the Minister, the Minister of Labour or the Commission. 280 The portion of subsection 71(1) of the Act before paragraph (a) is replaced by the following:
Powers 71 (1) Subject to the regulations, if the Minister, the
Minister of Labour or the Commission is responsible for an Act, program or activity, that responsible Minister or Commission may administer or enforce it electronically, including for the purposes of 281 (1) Subsections 72(1) and (2) of the Act are
replaced by the following: Electronic manner of filing documents 72 (1) Unless another manner of filing a document or information is expressly required by a provision of an Act or a regulation, or by a term or condition of a program, the filing of an electronic version of the document or information is to be considered as the filing of a document or information in accordance with the provision or the term or condition.
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Power to prescribe form or manner of filing (2) A provision of an Act or a regulation, or a term or condition of a program, that provides for a power to issue, prescribe or in any other manner establish a form or to establish the manner of filing a document or information includes the power to do so with respect to an electronic document or information. (2) The portion of subsection 72(3) of the Act before paragraph (a) is replaced by the following:
Written documents or information (3) A requirement under a provision of an Act or a regulation, or a term or condition of a program, that a document be in writing or information be provided in writing is satisfied by an electronic document or information if the electronic document or information (3) The portion of subsection 72(4) of the Act before paragraph (a) is replaced by the following:
Signatures (4) A requirement under a provision of an Act or a regulation, or a term or condition of a program, to provide a signature is satisfied by an electronic signature if the electronic signature 282 Paragraph 73(1)(g) of the Act is replaced by the following: (g) respecting the establishment and operation of
electronic systems or any other technology to be used in the administration or enforcement of an Act or regulation to which this Part applies or in the administration or enforcement of a program or activity to which this Part applies, and respecting the manner in which and the extent to which any provision of that Act or regulation, or any term or condition of that program applies to the electronic systems; and
Coming into Force Order in council 283 Subsections 270(1) and (2) come into force on
a day or days to be fixed by order of the Governor in Council.
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DIVISION 14 1996, c. 23
Employment Insurance Act Amendments to the Act 284 The Employment Insurance Act is amended by adding the following after section 13:
Presumption 13.1 (1) For the purpose of determining a claimant’s waiting period, a week of unemployment is deemed to be a week of unemployment for which benefits would otherwise be payable if — were the week not the waiting period — the amount of the benefits that would have been payable in that week after deducting the following would be greater than zero: (a) the amount of the earnings, if any, that is greater
than $50, if the claimant’s rate of weekly benefits is less than $200; or (b) the amount of the earnings, if any, that is greater
than 25% of the claimant’s rate of weekly benefits, if that rate is $200 or more. References (2) For the purpose of subsection (1), (a) in determining the amount of the benefits that would have been payable, the deduction referred to in subsection 19(2) is to be excluded; and (b) a reference to earnings means earnings as determined for the purpose of subsection 19(2). 285 Subsection 19(2) of the Act is replaced by the following:
Earnings in periods of unemployment (2) Subject to subsections (3), (4), 21(3) and 22(5), if the
claimant has earnings during any other week of unemployment, there shall be deducted from benefits payable in that week the amount equal to the total of (a) 50% of the earnings that are less than or equivalent
to 90% of the claimant’s weekly insurable earnings, and (b) 100% of the earnings that are greater than 90% of the claimant’s weekly insurable earnings.
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286 Subsection 21(3) of the Act is replaced by the following:
Deduction (3) Subject to subsection 19(3), if, as a result of illness,
injury or quarantine, benefits are payable to a claimant for a week of unemployment, there shall be deducted from those benefits any allowances, money or other benefits payable to the claimant for that week under a plan that covers insured persons employed by an employer and in respect of which the employer’s premium has been reduced in accordance with regulations made under subsection 69(1).
287 Subsection 22(5) of the Act is replaced by the
following: Deduction (5) Subject to subsection 19(3), if benefits are payable under this section to a major attachment claimant for a week of unemployment, there shall be deducted from those benefits any allowances, money or other benefits payable to the claimant for that week under a plan that covers insured persons employed by an employer and in respect of which the employer’s premium has been reduced in accordance with regulations made under subsection 69(1). 288 Subsection 152.03(3) of the Act is replaced by the following:
Deduction (3) Subject to subsection 152.18(3), if benefits are
payable under this section to a self-employed person for a week of unemployment, there shall be deducted from those benefits any allowances, money or other benefits payable to the person for that week under a plan that covers insured persons employed by an employer and in respect of which the employer’s premium has been reduced in accordance with regulations made under subsection 69(1). 289 Subsection 152.04(4) of the Act is replaced by the following:
Deductions (4) Subject to subsection 152.18(3), if benefits are
payable under this section to a self-employed person for a week of unemployment, there shall be deducted from those benefits any allowances, money or other benefits payable to the person for that week under a plan that
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covers insured persons employed by an employer and in respect of which the employer’s premium has been reduced in accordance with regulations made under subsection 69(1). 290 The Act is amended by adding the following after section 152.15:
Presumption 152.151 (1) For the purpose of determining a self-employed person’s waiting period, a week of unemployment is deemed to be a week of unemployment for which benefits would otherwise be payable if — were the week not the waiting period — the amount of the benefits that would have been payable in that week after deducting the following would be greater than zero: (a) the amount of the earnings, if any, that is greater
than $50, if the person’s rate of weekly benefits is less than $200; or (b) the amount of the earnings, if any, that is greater
than 25% of the person’s rate of weekly benefits, if that rate is $200 or more. References (2) For the purpose of subsection (1), (a) in determining the amount of the benefits that would have been payable, the deduction referred to in subsection 152.18(2) is to be excluded; and (b) a reference to earnings means earnings as determined for the purpose of subsection 152.18(2). 291 Subsection 152.18(2) of the Act is replaced by the following:
Earnings in periods of unemployment (2) Subject to subsections (3), 152.03(3) and 152.04(4), if the self-employed person has earnings during any other week of unemployment, there shall be deducted from benefits payable in that week the amount equal to the total of (a) 50% of the earnings that are less than or equal to
90% of the result obtained by dividing the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) by 52, and (b) 100% of the earnings that are greater than 90% of
the result obtained by dividing the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) by 52.
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Excess not to be included (2.1) Only the portion of the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) that does not exceed the maximum yearly insurable earnings as calculated under section 4 is to be taken into account for the purpose of subsection (2).
Transitional Provisions Words and expressions 292 (1) Words and expressions used in sections 293 to 295 have the same meaning as in the Employment Insurance Act.
Definition of Regulations (2) In sections 293 to 295, Regulations means the
Employment Insurance Regulations as they read on August 11, 2018. Claimants eligible to make election 293 (1) A claimant who was eligible to make an
election under subsection 77.991(2) of the Regulations in respect of a benefit period and who did not, before August 12, 2018, make such an election, may, after August 11, 2018, make an election under subsection (2) in respect of that benefit period if (a) the last notification of payment or non-payment of benefits in respect of that benefit period is issued to the claimant after July 13, 2018; and (b) the claimant receives earnings during one or more weeks of unemployment included in that benefit period and makes a claim for benefits for at least one of those weeks.
Election (2) A claimant to whom this section applies may elect, in respect of earnings received during all weeks of unemployment that fall in the benefit period referred to in subsection (1), to have deducted from benefits the amount, if any, of the earnings that exceeds the following instead of the amount described in subsection 19(2) of the Employment Insurance Act: (a) $75, if the claimant’s rate of weekly benefits
is less than $188; or (b) 40% of the claimant’s rate of weekly benefits, if that rate is $188 or more.
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Requirement to inform Commission (3) A claimant must inform the Commission of
their election, if any, in respect of earnings received during all weeks of unemployment included in the benefit period not later than the 30th day after the day on which the last notification of payment or non-payment of benefits in respect of one or more weeks of unemployment included in that benefit period is issued to the claimant. The election is irrevocable. Late election (4) If a claimant informs the Commission of their
election after the day on which the deadline expires, the election is considered to have been made by that deadline if the claimant shows that there was good cause for the delay throughout the period that begins on the day on which the deadline expired and that ends on the day on which the claimant informs the Commission of their election. No reconsideration of decision (5) A decision of the Commission in respect of any matter related to an election, including the failure to make an election, is not subject to reconsideration under section 112 of the Employment Insurance Act.
Election made before August 12, 2018 294 An election that is made before August 12, 2018 under subsection 77.991(2) of the Regulations in respect of a benefit period is deemed to apply to earnings received during all weeks of unemployment that are included in the portion of the benefit period that falls in the period that begins on August 12, 2018 and that ends on August 14, 2021.
Claimants eligible to make election 295 (1) This section applies to (a) a claimant who made an election under section 77.98 of the Regulations in respect of a benefit period, if the last notification of payment or non-payment of benefits in respect of that benefit period was issued to them after August 6, 2016;
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(b) a claimant who made an election under
subsection 77.991(2) of the Regulations; and (c) a claimant who makes an election under section 293.
Election (2) A claimant to whom this section applies may
elect, in respect of earnings received during all weeks of unemployment before August 15, 2021 that fall in a benefit period established after August 11, 2018 but before August 15, 2021, to have deducted from benefits the amount, if any, of the earnings that exceeds the following instead of the amount described in subsection 19(2) or 152.18(2), as the case may be, of the Employment Insurance Act: (a) $75, if the claimant’s rate of weekly benefits
is less than $188; or (b) 40% of the claimant’s rate of weekly benefits, if that rate is $188 or more.
Requirement to inform Commission (3) A claimant must inform the Commission of
their election, if any, in respect of earnings received during all weeks of unemployment included in a given benefit period not later than the 30th day after the day on which the last notification of payment or non-payment of benefits in respect of one or more weeks of unemployment included in that benefit period is issued to the claimant or February 19, 2022, whichever is earlier. The election is irrevocable. Late election (4) If a claimant informs the Commission of their
election after the day on which the deadline expires, the election is considered to have been made by that deadline if the claimant shows that there was good cause for the delay throughout the period that begins on the day on which the deadline expired and that ends on the day on which the claimant informs the Commission of their election. No reconsideration of decision (5) A decision of the Commission in respect of
any matter related to an election, including the failure to make an election, is not subject to reconsideration under section 112 of the Employment Insurance Act.
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Coming into Force August 12, 2018 296 This Division comes into force on August 12,
2018. DIVISION 15 R.S., c. J-1
Judges Act Amendments to the Act 297 Paragraph 10(c) of the Judges Act is replaced
by the following: (c) the Chief Justice and the Associate Chief Justice of the Federal Court, $344,400 each; and 298 Paragraph 12(d) of the Act is replaced by the following: (d) the 198 other judges of the Superior Court of Justice, $314,100 each. 299 Paragraph 19(b) of the Act is replaced by the
following: (b) the seven Judges of Appeal, $314,100 each; 300 The portion of subsection 24(4) of the Act before paragraph (a) is replaced by the following:
Unified family courts (4) For the purposes of assisting the establishment of unified family courts in the provinces, a further number of salaries not greater than 75 at any one time may be paid in the case of judges appointed to courts described in paragraph (3)(b) 301 (1) Paragraph 28(3)(a) of the English version of the Act is replaced by the following: (a) by the Chief Justice of the Federal Court of Appeal,
if the judge is a judge of that Court; (2) Paragraph 28(3)(b) of the Act is replaced by the following:
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(b) by the Chief Justice or the Associate Chief Justice
of the Federal Court, if the judge is a judge of that Court; or 302 (1) Subsections 31(1) and (2) of the Act are
replaced by the following: Election of Chief or Associate Chief to change to duties of judge only 31 (1) If the Chief Justice of the Federal Court of Appeal
or the Chief Justice or Associate Chief Justice of the Federal Court or the Tax Court of Canada has notified the Minister of Justice of Canada of his or her election to cease to perform the duties of that office and to perform only the duties of a judge, he or she shall then hold only the office of a judge of the Federal Court of Appeal, the Federal Court or the Tax Court of Canada, as the case may be, and shall be paid the salary annexed to the office of a judge of that Court, until he or she reaches the age of retirement, resigns or is removed from or otherwise ceases to hold office. Restriction on election (2) The Chief Justice of the Federal Court of Appeal or
the Chief Justice or Associate Chief Justice of the Federal Court or the Tax Court of Canada may make the election referred to in subsection (1) only if he or she has continued in the office for at least five years or has continued in the office and another office referred to in this subsection for a total of at least five years. (2) Subsections 31(3) and (4) of the English version of the Act are replaced by the following:
Duties of judge (3) The Chief Justice of the Federal Court of Appeal or the Chief Justice or Associate Chief Justice of the Federal Court or the Tax Court of Canada who has made the election referred to in subsection (1) shall perform all of the judicial duties normally performed by a judge of the Federal Court of Appeal, the Federal Court or the Tax Court of Canada, as the case may be.
Salary of judge (4) The salary of the Chief Justice of the Federal Court of
Appeal or the Chief Justice or Associate Chief Justice of the Federal Court or the Tax Court of Canada who has made the election referred to in subsection (1) is the salary annexed to the office of a judge (other than the Chief Justice) of the Federal Court of Appeal, a judge (other than the Chief Justice or the Associate Chief Justice) of the Federal Court or a judge (other than the Chief Justice or the Associate Chief Justice) of the Tax Court of Canada, as the case may be.
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303 Subsection 43(2) of the Act is replaced by the following:
Annuity — election under section 31, 32 or 32.1 (2) If the Chief Justice of the Federal Court of Appeal or
the Chief Justice or Associate Chief Justice of the Federal Court or the Tax Court of Canada, in accordance with section 31, or a chief justice of a superior court of a province, in accordance with section 32, or a senior judge, as defined in subsection 22(3), of the Supreme Court of Yukon, the Supreme Court of the Northwest Territories or the Nunavut Court of Justice, in accordance with section 32.1, has elected to cease to perform his or her duties as such and to perform only the duties of a judge, the annuity payable to him or her under section 42 is an annuity equal to two thirds of the salary annexed, at the time of his or her resignation, removal or attainment of the age of retirement, to the office or position held by him or her immediately before his or her election. R.S., c. F-7; 2002, c. 8, s. 14
Consequential Amendments to the Federal Courts Act 304 (1) Subsection 5.1(1) of the Federal Courts
Act is replaced by the following: Constitution of Federal Court 5.1 (1) The Federal Court consists of a chief justice
called the Chief Justice of the Federal Court, who is the president of the Federal Court, an associate chief justice called the Associate Chief Justice of the Federal Court and 36 other judges. (2) Subsection 5.1(3) of the Act is replaced by the
following: Additional office of judge (3) For each of the offices of Chief Justice of the Federal
Court and Associate Chief Justice of the Federal Court, there is an additional office of judge that the Chief Justice and Associate Chief Justice may elect under the Judges Act to hold. 305 (1) Subsection 6(1) of the Act is amended by adding the following after paragraph (b): (b.1) the Associate Chief Justice of the Federal Court; (2) Subsection 6(2) of the Act is replaced by the following:
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Absence or incapacity of Chief Justice — Federal Court of Appeal (2) If the office of Chief Justice of the Federal Court of
Appeal is vacant, or the Chief Justice is absent from Canada or is for any reason unable to act, the powers and duties of the Chief Justice shall be exercised and performed by (a) the judge of the Federal Court of Appeal who has
been designated for that purpose by the Chief Justice of that Court; or (b) if no judge has been designated under paragraph (a), or if the judge so designated is absent from Canada or is unable or unwilling to act, the senior judge of that court who is in Canada and is able and willing to act and who has not elected to hold office as a supernumerary judge under section 28 of the Judges Act.
Absence or incapacity of Chief Justice — Federal Court (2.1) If the office of Chief Justice of the Federal Court is vacant, or the Chief Justice is absent from Canada or is for any reason unable to act, the powers and duties of the Chief Justice shall be exercised and performed (a) by the Associate Chief Justice of the Federal Court; (b) if the office of Associate Chief Justice is vacant, or the Associate Chief Justice is absent from Canada or is for any reason unable to act, by a judge of that court designated by the Chief Justice for that purpose; or (c) if no judge has been designated under paragraph (b), or if the judge so designated is absent from Canada or is unable or unwilling to act, by the senior judge of that court who is in Canada and is able and willing to act and who has not elected to hold office as a supernumerary judge under section 28 of the Judges Act. 306 Subsection 10(4) of the Act is replaced by the
following: Salary of deputy judge (4) A person who acts as a judge of a court under subsection (1) or (1.1) shall be paid a salary for the period that the judge acts, at the rate fixed by the Judges Act for a judge of the court other than the Chief Justice and the Associate Chief Justice of the court, less any amount otherwise payable to him or her under that Act in respect of that period, and shall also be paid the travel allowances that a judge is entitled to be paid under the Judges Act.
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307 Paragraph 45.1(1)(a) of the Act is replaced by
the following: (a) the Chief Justice of the Federal Court of Appeal; (a.1) the Chief Justice or the Associate Chief Justice of the Federal Court;
Coordinating Amendment 2017, c. 33 308 On the first day on which both section 303 of this Act and subsection 239(3) of the Budget Implementation Act, 2017, No. 2 are in force, then subsection 43(2) of the Judges Act is replaced by the following:
Annuity — election under section 31, 32 or 32.1 (2) If the Chief Justice of the Federal Court of Appeal or
the Chief Justice or Associate Chief Justice of the Federal Court or the Tax Court of Canada, in accordance with section 31, or a chief justice of a superior court of a province, in accordance with section 32, or the Chief Justice of the Supreme Court of Yukon, the Supreme Court of the Northwest Territories or the Nunavut Court of Justice, in accordance with section 32.1, has elected to cease to perform his or her duties and to perform only the duties of a judge, the annuity payable to him or her under section 42 is an annuity equal to two thirds of the salary annexed, at the time of his or her resignation, removal or attainment of the age of retirement, to the office held by him or her immediately before his or her election.
Coming into Force April 1, 2019 309 Section 300 comes into force on April 1, 2019.
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DIVISION 16
Financial Sector Legislative Renewal SUBDIVISION A
Financial Technology Activities 1991, c. 45
Trust and Loan Companies Act 310 (1) Paragraphs 410(1)(c) and (c.1) of the
Trust and Loan Companies Act are replaced by the following: (b.1) subject to sections 416 and 417 and the regulations, engage in any activity that relates to the provision of financial services by the company or any of its affiliates; (c) subject to the regulations, engage in any of the following activities: (i) collecting, manipulating and transmitting information, and (ii) designing, developing, manufacturing, selling and otherwise dealing with technology, if those activities relate to (A) an activity referred to in this subsection that
is engaged in by the company or any of its affiliates, or (B) the provision of financial services by any
other entity, (2) Subsection 410(1) of the Act is amended by striking out “and” at the end of paragraph (f), by adding “and” at the end of paragraph (g) and by adding the following after paragraph (g): (h) provide identification, authentication or verification services. (3) Paragraph 410(3)(a) of the Act is replaced by
the following: (a) respecting what a company may or may not do with respect to the carrying on of the activities referred to in paragraphs (1)(b.1), (c) and (d.1);
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(4) Paragraph 410(3)(b) of the English version of
the Act is replaced by the following: (b) imposing terms and conditions in respect of the
provision of the services referred to in paragraphs (1)(a) and 409(2)(c) and the carrying on of the activities referred to in paragraphs (1)(b.1), (c) and (d.1); and (5) Paragraph 410(3)(c) of the Act is replaced by the following: (c) respecting the circumstances in which a company
may engage in an activity referred to in paragraphs (1)(b.1) and (c), including the circumstances in which it may collect, manipulate and transmit information under subparagraph (1)(c)(i). 311 Section 411 of the Act is replaced by the following: Networking 411 (1) Subject to section 416 and the regulations, a company may (a) act as agent for any person in respect of (i) the carrying on of any activity referred to in subsection 410(1) that is engaged in by a financial institution, by a permitted entity as defined in subsection 449(1), if that definition were read without reference to the requirements of subsections 453(4) to (6), or by a prescribed entity, and (ii) the provision of any service that relates to financial services and that is provided by an institution or entity referred to in subparagraph (i); (a.1) enter into an arrangement with any person in respect of the carrying on of an activity referred to in subparagraph (a)(i) or the provision of a service referred to in subparagraph (a)(ii); and (b) refer any person to another person.
Regulations (2) The Governor in Council may make regulations (a) respecting the circumstances in which a company may act as an agent, enter into an arrangement or refer a person under subsection (1); and (b) imposing terms and conditions in respect of the carrying on of activities under that subsection.
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Regulations 411.1 The Governor in Council may, for the purposes of
section 409 and subsection 411(1), make regulations respecting what a company is prohibited from doing when acting as an agent or when making referrals. 312 (1) Section 453 of the Act is amended by adding the following after subsection (2):
Permitted investments (2.1) Subject to subsections (3) to (6), Part XI and the
regulations made under paragraphs (2.2)(b) and (c), a company may acquire control of, or acquire or increase a substantial investment in, an entity, other than an entity referred to in any of paragraphs (1)(a) to (j), if a majority, as defined in the regulations, of the entity’s business consists of financial service activities or any other activity that a company is permitted to engage in under paragraphs 409(2)(b) to (d). Regulations (2.2) The Governor in Council may make regulations (a) defining, for the purposes of subsection (2.1), the word “majority”; (b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a company may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1); and (c) respecting the circumstances in which a company may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (2.1). (2) Subparagraph 453(3)(f)(ii) of the Act is replaced by the following: (ii) in the case of an entity that is not controlled by the company, the company itself would be permitted to acquire a substantial investment in the other entity under subsection (1), (2) or (2.1) or 451(2), paragraph 451(3)(b) or (c) or subsection 451(4); or (3) Subsection 453(5) of the Act is amended by adding “or” at the end of paragraph (c) and by repealing paragraphs (5)(d) and (d.1). (4) Paragraph 453(7)(a) of the Act is replaced by
the following:
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(a) the company is acquiring control of an entity, other than a specialized financing entity, under subsection (2) or (2.1) and the only reason for which the company would, but for this subsection, require approval for the acquisition is that the entity carries on activities referred to in paragraph (2)(b); 313 The Act is amended by adding the following after section 453:
Regulations 453.1 The Governor in Council may make regulations (a) respecting the circumstances in which a company may acquire control of, or acquire or increase a substantial investment in, an entity that engages in activities that a company is permitted to engage in under paragraph 410(1)(b.1) or (c), including the circumstances in which a company is prohibited from doing so; and (b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity referred to in paragraph (a). 314 Paragraph 483(1)(c) of the Act is replaced by
the following: (c) consists of a written contract with the related party
for the purpose of having either one of them act as an agent or make referrals; 315 Subsection 529.2(1) of the Act is replaced by the following:
Application for certain approvals 529.2 (1) An application for the prior written approval
of the Minister in respect of paragraph 453(5)(b.1) or (c) must be filed with the Superintendent and contain the information, material and evidence that the Superintendent may require. 1991, c. 46
Bank Act 316 (1) Paragraphs 410(1)(c) and (c.1) of the
Bank Act are replaced by the following: (b.1) subject to sections 416 and 417 and the regulations, engage in any activity that relates to the provision of financial services by the bank or any of its affiliates;
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(c) subject to the regulations, engage in any of the following activities: (i) collecting, manipulating and transmitting information, and (ii) designing, developing, manufacturing, selling
and otherwise dealing with technology, if those activities relate to (A) an activity referred to in this subsection that is engaged in by the bank or any of its affiliates, or (B) the provision of financial services by any
other entity, (2) Subsection 410(1) of the Act is amended by striking out “and” at the end of paragraph (f), by adding “and” at the end of paragraph (g) and by adding the following after paragraph (g): (h) provide identification, authentication or verification services. (3) Paragraph 410(3)(a) of the Act is replaced by
the following: (a) respecting what a bank may or may not do with respect to the carrying on of the activities referred to in paragraphs (1)(b.1), (c) and (c.2); (4) Subparagraph 410(3)(b)(iii) of the English version of the Act is replaced by the following: (iii) the carrying on of the activities referred to in paragraphs (1)(b.1), (c) and (c.2); and (5) Paragraph 410(3)(c) of the Act is replaced by the following: (c) respecting the circumstances in which a bank may
engage in the activities referred to in paragraphs (1)(b.1) and (c), including the circumstances in which banks may collect, manipulate and transmit information under subparagraph (1)(c)(i). 317 Section 411 of the Act is replaced by the following: Networking 411 (1) Subject to section 416 and the regulations, a
bank may (a) act as agent for any person in respect of
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(i) the carrying on of any activity referred to in subsection 410(1) that is engaged in by a financial institution, by a permitted entity as defined in subsection 464(1), if that definition were read without reference to the requirements of subsections 468(4) to (6), or by a prescribed entity, or (ii) the provision of any service that relates to financial services and that is provided by an institution or entity referred to in subparagraph (i); (a.1) enter into an arrangement with any person in respect of the carrying on of an activity referred to in subparagraph (a)(i) or the provision of a service referred to in subparagraph (a)(ii); and (b) refer any person to another person.
Regulations (2) The Governor in Council may make regulations (a) respecting the disclosure of the name of the person for whom a bank is acting as agent under subsection (1); (b) respecting the disclosure of any commission being
earned by a bank when acting as agent under subsection (1); (c) respecting the circumstances in which a bank may act as an agent, enter into an arrangement or refer a person under subsection (1); and (d) imposing terms and conditions in respect of the carrying on of activities under that subsection.
Regulations 411.1 The Governor in Council may, for the purposes of
section 409 and subsection 411(1), make regulations respecting what a bank is prohibited from doing when acting as an agent or when making referrals.
318 (1) Section 468 of the Act is amended by
adding the following after subsection (2):
Permitted investments (2.1) Subject to subsections (3) to (6), Part XI and the
regulations made under paragraphs (2.2)(b) and (c), a bank may acquire control of, or acquire or increase a substantial investment in, an entity, other than an entity referred to in any of paragraphs (1)(a) to (j), if a majority, as defined in the regulations, of the entity’s business
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consists of financial service activities that a bank is permitted to engage in under any of paragraphs 409(2)(a) to (d). Regulations (2.2) The Governor in Council may make regulations (a) defining, for the purposes of subsection (2.1), the word “majority”; (b) imposing terms and conditions in respect of the acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a bank may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1); and (c) respecting the circumstances in which a bank may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (2.1). (2) Subparagraph 468(3)(d)(ii) of the Act is replaced by the following: (ii) in the case of an entity that is not controlled by the bank, the bank itself would be permitted to acquire a substantial investment in the other entity under subsection (1), (2) or (2.1) or 466(2), paragraph 466(3)(b) or (c) or subsection 466(4); or (3) Subsection 468(5) of the Act is amended by adding “or” at the end of paragraph (c) and by repealing paragraphs (d) and (d.1). (4) Paragraph 468(7)(a) of the Act is replaced by the following: (a) the bank is acquiring control of an entity, other than a specialized financing entity, under subsection (2) or (2.1) and the only reason for which the bank would, but for this subsection, require approval for the acquisition is that the entity carries on activities referred to in paragraph (2)(b); 319 The Act is amended by adding the following after section 468:
Regulations 468.1 The Governor in Council may make regulations (a) respecting the circumstances in which a bank may
acquire control of, or acquire or increase a substantial investment in, an entity that engages in activities that a bank is permitted to engage in under paragraph 410(1)(b.1) or (c), including the circumstances in which a bank is prohibited from doing so; and
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(b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity referred to in paragraph (a).
320 Paragraph 495(1)(c) of the Act is replaced by the following: (c) consists of a written contract with the related party for the purpose of having either one of them act as an agent or make referrals; 321 Section 522.08 of the Act is amended by
adding the following after subsection (1):
Permitted investments (1.1) Subject to subsection (2) and the regulations made
under paragraphs (1.2)(a) and (b), a foreign bank or an entity associated with a foreign bank may acquire or hold control of, or acquire or hold a substantial investment in, a Canadian entity that a bank may acquire control of, or acquire or increase a substantial investment in, under subsection 468(2.1).
Regulations (1.2) The Governor in Council may make regulations (a) imposing terms and conditions in respect of the
acquisition or holding of control of, or acquisition or holding of a substantial investment in, a Canadian entity that a foreign bank or an entity associated with a foreign bank may acquire or hold control of, or acquire or hold a substantial investment in, under subsection (1.1); and (b) respecting the circumstances in which a foreign
bank or an entity associated with a foreign bank may acquire or hold control of, or acquire or hold a substantial investment in, a Canadian entity under subsection (1.1). 322 The Act is amended by adding the following after section 522.08:
Regulations 522.081 The Governor in Council may make regulations (a) respecting the circumstances in which a foreign bank or an entity associated with a foreign bank may acquire or hold control of, or acquire or hold a
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substantial investment in, a Canadian entity that engages in activities that a bank is permitted to engage in under paragraph 410(1)(b.1) or (c); and (b) imposing terms and conditions in respect of the
acquisition or holding of control of, or acquisition or holding of a substantial investment in, an entity referred to in paragraph (a).
323 Paragraphs 522.22(1)(d) and (d.1) of the Act are repealed. 324 (1) Paragraphs 539(1)(b.1) and (b.2) of the Act are replaced by the following: (b.1) subject to sections 549 and 550 and the regulations, engage in any activity that relates to the provision of financial services by the authorized foreign bank or any of its affiliates; (b.2) subject to the regulations, engage in any of the
following activities: (i) collecting, manipulating and transmitting information, and (ii) designing, developing, manufacturing, selling
and otherwise dealing with technology, if those activities relate to (A) an activity referred to in this subsection that is engaged in by the authorized foreign bank or any of its affiliates, or (B) the provision of financial services by any other entity, (2) Subsection 539(1) of the Act is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f): (g) provide identification, authentication or verification services. (3) Paragraph 539(3)(c) of the Act is replaced by
the following: (c) respecting the circumstances in which an authorized foreign bank may engage in an activity referred to in paragraphs (1)(b.1) and (b.2), including the circumstances in which it may collect, manipulate and transmit information under subparagraph (1)(b.2)(i).
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325 Section 543 of the Act is replaced by the following: Networking 543 (1) Subject to sections 540, 546 and 549 and the regulations, an authorized foreign bank may, in Canada, (a) act as agent for any person in respect of (i) the carrying on of any activity referred to in subsection 410(1) or 539(1) that is engaged in by a financial institution, by an entity in which a bank is permitted to acquire a substantial investment under section 468, if that section were read without reference to the requirements of subsections 468(4) to (6), or by a Canadian entity acquired or held under section 522.08, or (ii) the provision of any service that relates to financial services and that is provided by an institution or entity referred to in subparagraph (i); (a.1) enter into an arrangement with any person in respect of the carrying on of an activity referred to in subparagraph (a)(i) or the provision of a service referred to in subparagraph (a)(ii); and (b) refer any person to another person.
Regulations (2) The Governor in Council may make regulations (a) respecting the disclosure of the name of the person for whom an authorized foreign bank is acting as agent under subsection (1); (b) respecting the disclosure of any commission being earned by an authorized foreign bank when acting as agent under subsection (1); (c) respecting the circumstances in which an authorized foreign bank may act as an agent, enter into an arrangement or refer a person under subsection (1); and (d) imposing terms and conditions in respect of the
carrying on of activities under that subsection.
Regulations 543.1 The Governor in Council may, for the purposes of
section 538 and subsection 543(1), make regulations respecting what an authorized foreign bank is prohibited
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from doing when acting as an agent or when making referrals. 326 (1) Section 930 of the Act is amended by adding the following after subsection (2):
Permitted investments (2.1) Subject to subsections (3) to (6) and the regulations made under paragraphs (2.2)(a) and (b), a bank holding company may acquire control of, or acquire or increase a substantial investment in, an entity that a bank may acquire control of, or acquire or increase a substantial investment in, under subsection 468(2.1).
Regulations (2.2) The Governor in Council may make regulations (a) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a bank holding company may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1); and (b) respecting the circumstances in which a bank
holding company may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (2.1). (2) Subparagraph 930(3)(d)(ii) of the Act is replaced by the following: (ii) in the case of an entity that is not controlled by
the bank holding company, a bank would be permitted to acquire a substantial investment in the other entity under subsection 466(2), paragraph 466(3)(b) or (c) or subsection 466(4) or 468(1), (2) or (2.1); or (3) Subsection 930(5) of the Act is amended by
adding “or” at the end of paragraph (c) and by repealing paragraphs (5)(d) and (d.1). (4) Paragraph 930(7)(a) of the Act is replaced by
the following: (a) the bank holding company is acquiring control of an entity, other than a specialized financing entity, under subsection (2) or (2.1) and the only reason for which the bank holding company would, but for this subsection, require approval for the acquisition is that the entity carries on activities referred to in paragraph (2)(b);
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327 The Act is amended by adding the following after section 930:
Regulations 930.1 The Governor in Council may make regulations (a) respecting the circumstances in which a bank
holding company may acquire control of, or acquire or increase a substantial investment in, an entity that engages in activities that a bank is permitted to engage in under paragraph 410(1)(b.1) or (c), including the circumstances in which a bank holding company is prohibited from doing so; and (b) imposing terms and conditions in respect of the acquisition of control of, or acquisition or increase of a substantial investment in, an entity referred to in paragraph (a). 328 Subsection 976.1(1) of the Act is replaced by
the following: Application for certain approvals 976.1 (1) An application for the prior written approval of the Minister in respect of any of paragraphs 468(5)(b.1) or (c), 522.22(1)(c) or 930(5)(b.1) or (c) must be filed with the Superintendent and contain the information, material and evidence that the Superintendent may require. 1991, c. 47
Insurance Companies Act 329 (1) Paragraphs 441(1)(d) and (d.1) of the Insurance Companies Act are replaced by the following: (c.1) subject to sections 475 and 478 and the regulations, engage in any activity that relates to the provision of financial services by the company or any of its affiliates; (d) subject to the regulations, engage in any of the following activities: (i) collecting, manipulating and transmitting information, and (ii) designing, developing, manufacturing, selling and otherwise dealing with technology, if those activities relate to (A) an activity referred to in this subsection or
subsection (1.1) that is engaged in by the company or any of its affiliates, or
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(B) the provision of financial services by any other entity, (2) Subsection 441(1) of the Act is amended by striking out “and” at the end of paragraph (g), by adding “and” at the end of paragraph (h) and by adding the following after paragraph (h): (i) provide identification, authentication or verification services. (3) Paragraph 441(4)(a) of the Act is replaced by the following: (a) respecting what a company may or may not do
with respect to the carrying on of the activities referred to in any of paragraphs (1)(c.1) and (d) and subsection (1.1); (4) Subparagraph 441(4)(b)(ii) of the English version of the Act is replaced by the following: (ii) the carrying on of the activities referred to in any of paragraphs (1)(c.1) and (d) and subsection (1.1); and (5) Paragraph 441(4)(c) of the Act is replaced by the following: (c) respecting the circumstances in which a company may engage in the activities referred to in paragraphs (1)(c.1) and (d), including the circumstances in which a company may collect, manipulate and transmit information under subparagraph (1)(d)(i). 330 Section 442 of the Act is replaced by the following: Networking 442 (1) Subject to the regulations, a company may (a) act as agent for any person in respect of (i) the carrying on of any activity referred to in subsection 441(1) or (1.1) that is engaged in by a financial institution, by a permitted entity as defined in subsection 490(1), if that definition were read without reference to the requirements of subsections 495(6) to (8), or by a prescribed entity, or (ii) the provision of any service that relates to financial services and that is provided by an institution or entity referred to in subparagraph (i); (b) enter into an arrangement with any person in respect of the carrying on of an activity referred to in
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subparagraph (a)(i) or the provision of a service referred to in subparagraph (a)(ii); and (c) refer any person to another person.
Regulations (2) The Governor in Council may make regulations (a) respecting the disclosure of the name of the person for whom a company is acting as agent under subsection (1); (b) respecting the disclosure of any commission being earned by a company when acting as agent under subsection (1); (c) respecting the circumstances in which a company may act as an agent, enter into an arrangement or refer a person under subsection (1); and (d) imposing terms and conditions in respect of the carrying on of activities under that subsection.
Regulations 442.1 The Governor in Council may, for the purposes of
section 440 and subsection 442(1), make regulations respecting what a company is prohibited from doing when acting as an agent or when making referrals.
331 (1) Section 495 of the Act is amended by adding the following after subsection (2):
Permitted investments (2.1) Subject to subsections (3) and (6) to (8), Part XI and the regulations made under paragraphs (2.2)(b) and (c), a life company may acquire control of, or acquire or increase a substantial investment in, an entity, other than an entity referred to in any of paragraphs (1)(a) to (j), if a majority, as defined in the regulations, of the entity’s business consists of financial service activities or any other activity that a life company is permitted to engage in under subsection 440(2).
Regulations (2.2) The Governor in Council may make regulations (a) defining, for the purposes of this section, the word “majority”;
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(b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a life company may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1); and (c) respecting the circumstances in which a life company may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (2.1). (2) Subparagraph 495(3)(d)(ii) of the Act is replaced by the following: (ii) in the case of an entity that is not controlled by
the company, the company itself would be permitted to acquire a substantial investment in the other entity under subsection (1), (2) or (2.1) or 493(2), paragraph 493(3)(b) or (c) or subsection 493(4); or (3) Section 495 of the Act is amended by adding the following after subsection (4):
Permitted investments (4.1) Subject to subsections (5) to (8), Part XI and the
regulations made under paragraphs (4.2)(a) and (b), a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, an entity, other than an entity referred to in any of paragraphs (1)(a) to (j), if a majority, as defined in the regulations, of the entity’s business consists of financial service activities or any other activity that a property and casualty company, or a marine company, is permitted to engage in under subsection 440(2).
Regulations (4.2) The Governor in Council may make regulations (a) imposing, for the purposes of subsection (4.1), terms and conditions in respect of the acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1); and (b) respecting, for the purposes of subsection (4.1),
the circumstances in which a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (2.1).
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(4) Subparagraph 495(5)(d)(ii) of the Act is replaced by the following: (ii) in the case of an entity that is not controlled by
the company, the company itself would be permitted to acquire a substantial investment in the other entity under subsection (1), (4) or (4.1) or 493(2) or paragraph 493(3)(b) or (c); or (5) Subsection 495(7) of the Act is amended by adding “or” at the end of paragraph (c) and by repealing paragraphs (d) and (d.1). (6) Paragraph 495(9)(a) of the Act is replaced by
the following: (a) the company is acquiring control of an entity, other than a specialized financing entity, under subsection (2), (2.1), (4) or (4.1) and the only reason for which the company would, but for this subsection, require approval for the acquisition is that the entity carries on activities referred to in paragraph (2)(b) or (4)(b); 332 The Act is amended by adding the following after section 495:
Regulations 495.1 The Governor in Council may make regulations (a) respecting the circumstances in which a company may acquire control of, or acquire or increase a substantial investment in, an entity that engages in activities that a company is permitted to engage in under paragraph 441(1)(c.1) or (d), including the circumstances in which a company is prohibited from doing so; and (b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity referred to in paragraph (a). 333 Paragraph 528(1)(c) of the Act is replaced by the following: (c) consists of a written contract with the related party
for the purpose of having either one of them act as an agent or make referrals; 334 (1) Paragraphs 542(2)(d) and (e) of the Act
are replaced by the following: (d) subject to the regulations, act as an agent for a
person, or enter into any other arrangement with a person, in respect of the provision of a service by
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(i) a financial institution that is primarily engaged in an insurance business, or (ii) an entity in which a society is permitted to acquire a substantial investment under section 554, if that section were read without reference to the requirements of subsections 554(4) and (5); and (e) refer any person to another person. (2) Section 542 of the Act is amended by adding the following after subsection (5):
Regulations (6) The Governor in Council may, for the purposes of
paragraphs (2)(d) and (e), make regulations (a) respecting the circumstances in which a society may act; (b) imposing terms and conditions in respect of what
a society may do; and (c) respecting what a society is prohibited from doing
when acting as an agent or when making referrals.
335 (1) Section 554 of the Act is amended by adding the following after subsection (2):
Permitted investments (2.1) Subject to subsections (3) and (4) and the regulations made under paragraphs (2.2)(b) and (c), a society may acquire control of, or acquire or increase a substantial investment in, an entity, other than an entity referred to in any of paragraphs (1)(a) to (c), if a majority, as defined in the regulations, of the entity’s business consists of financial service activities or any other activity that a property and casualty company is permitted to engage in under subsection 440(2).
Regulations (2.2) The Governor in Council may make regulations (a) defining, for the purposes of subsection (2.1), the word “majority”; (b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a society may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1); and
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(c) respecting the circumstances in which a society may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (2.1). (2) Subparagraph 554(3)(d)(ii) of the Act is replaced by the following: (ii) in the case of an entity that is not controlled by the society, the society itself would be permitted to acquire a substantial investment in the other entity under subsection (1), (2) or (2.1) or 552(2) or paragraph 552(3)(b) or (c); or (3) Subsection 554(5) of the Act is replaced by the following:
Minister’s approval (5) Subject to the regulations, a society may not, without
the prior written approval of the Minister, acquire control of, or acquire or increase a substantial investment in, a permitted entity other than an entity that a society may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1) or an entity whose activities are limited to activities that a property and casualty company is permitted to engage in under paragraph 441(1)(c.1) or (d).
336 The Act is amended by adding the following after section 554:
Regulations 554.1 The Governor in Council may make regulations (a) respecting the circumstances in which a society may acquire control of, or acquire or increase a substantial investment in, an entity that engages in activities that a property and casualty company is permitted to engage in under paragraph 441(1)(c.1) or (d), including the circumstances in which a society is prohibited from doing so; and (b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity referred to in paragraph (a). 337 (1) Section 971 of the Act is amended by
adding the following after subsection (2):
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Permitted investments (2.1) Subject to subsections (3) to (6) and the regulations made under paragraphs (2.2)(b) and (c), an insurance holding company may acquire control of, or acquire or increase a substantial investment in, an entity, other than an entity referred to in any of paragraphs 495(1)(a) to (j), if a majority, as defined in the regulations, of the entity’s business consists of financial service activities or any other activity that a company is permitted to engage in under subsection 440(2).
Regulations (2.2) The Governor in Council may make regulations (a) defining, for the purposes of subsection (2.1), the word “majority”; (b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity that an insurance holding company may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1); and (c) respecting the circumstances in which an insurance holding company may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1). (2) Subparagraph 971(3)(d)(ii) of the Act is replaced by the following: (ii) in the case of an entity that is not controlled by
the insurance holding company, a company would be permitted to acquire a substantial investment in the other entity under subsection 493(2), paragraph 493(3)(b) or (c) or subsection 493(4) or 495(1), (2) or (2.1); or (3) Subsection 971(5) of the Act is amended by adding “or” at the end of paragraph (c) and by repealing paragraphs (5)(d) and (d.1). (4) Paragraph 971(7)(a) of the Act is replaced by
the following: (a) the insurance holding company is acquiring control of an entity, other than a specialized financing entity, under subsection (2) or (2.1) and the only reason for which the insurance holding company would, but for this subsection, require approval for the acquisition is that the entity carries on activities referred to in paragraph (2)(b);
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338 The Act is amended by adding the following after section 971:
Regulations 971.1 The Governor in Council may make regulations (a) respecting the circumstances in which an insurance holding company may acquire control of, or acquire or increase a substantial investment in, an entity that engages in activities that a company is permitted to engage in under paragraph 441(1)(c.1) or (d); and (b) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity referred to in paragraph (a). 339 (1) Paragraphs 1019.1(1)(a) and (b) of the Act
are replaced by the following: (a) paragraph 441(1)(h); (b) paragraphs 495(7)(b.1) and (c); (2) Paragraph 1019.1(1)(e) of the Act is replaced
by the following: (e) paragraphs 971(5)(b.1) and (c). 1992, c. 56
Green Shield Canada Act 340 (1) Paragraph 17(1)(f) of the Green Shield
Canada Act is replaced by the following: (f) paragraphs 441(1)(d) and (i), subsection 441(3) and sections 448, 450, 465 to 472 and 476 to 478 of Part VIII; (2) Paragraph 17(1)(f) of the Act is replaced by
the following: (f) paragraphs 441(1)(c.1), (d) and (i), subsection 441(3) and sections 448, 450, 465 to 472 and 476 to 478 of Part VIII;
Coming into Force Order in council 341 The provisions of this Subdivision, other
than subsections 310(2), 316(2), 324(2), 329(2) and 340(1), come into force on a day or days to be fixed by order of the Governor in Council.
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SUBDIVISION B
Life Insurance Companies (Infrastructure Investment) 1991, c. 47
Insurance Companies Act 342 Subsection 2(1) of the Insurance Companies Act is amended by adding the following in alphabetical order:
infrastructure asset means a physical asset, including a long-lived physical asset that supports the delivery of public services, prescribed by regulation. (infrastructure) permitted infrastructure entity means an entity that, in accordance with prescribed conditions, only makes investments in infrastructure assets or engages in any other activity prescribed by regulation. (entité d’infrastructure admissible) 343 The Act is amended by adding the following after section 2.1:
Regulations — permitted infrastructure entities 2.2 The Governor in Council may make regulations prescribing (a) physical assets for the purposes of the definition
infrastructure asset; (b) activities in which a permitted infrastructure entity is permitted to engage; and (c) conditions applicable to investments made and other activities carried out by permitted infrastructure entities. 344 (1) Section 495 of the Act is amended by adding the following after subsection (2):
Permitted infrastructure entities (2.1) Subject to subsection (3) and Part XI, a life company may — under any prescribed terms and conditions — acquire control of, or acquire or increase a substantial investment in, a permitted infrastructure entity.
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(2) The portion of subsection 495(3) of the Act before paragraph (a) is replaced by the following:
Restriction (3) A life company may not acquire control of, or acquire or increase a substantial investment in, an entity whose business includes any activity referred to in any of paragraphs (2)(a) to (e), or in any regulation made under paragraph 2.2(b), if the entity engages in the business of accepting deposit liabilities or if the activities of the entity include (3) Subparagraphs 495(3)(d)(i) and (ii) of the Act
are replaced by the following: (i) in the case of an entity, other than a permitted
infrastructure entity, that is controlled by the company, the company itself would be permitted under this Part to acquire a substantial investment in the other entity, (ii) in the case of an entity, other than a permitted infrastructure entity, that is not controlled by the company, the company itself would be permitted to acquire a substantial investment in the other entity under subsection (1), (2) or (2.1) or 493(2), paragraph 493(3)(b) or (c) or subsection 493(4), or (iii) in the case of a permitted infrastructure entity,
whether or not that entity is controlled by the company, the company itself would be permitted to acquire a substantial investment in the other entity under subsection (2.1); or (4) Subsection 495(9) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (b): (b.1) the company is acquiring control of, or acquiring
or increasing a substantial investment in, an entity whose activities are limited to acquiring or holding shares of, or ownership interests in, permitted infrastructure entities; or 345 Section 501 of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) for the purposes of subsection 495(2.1), establishing terms and conditions respecting the acquisition of control of, or the acquisition or increase of a
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substantial investment in, a permitted infrastructure entity by a life company. 346 (1) Section 554 of the Act is amended by
adding the following after subsection (2):
Permitted infrastructure entities (2.1) Subject to subsection (3), a society may — under
any prescribed terms and conditions — acquire control of, or acquire or increase a substantial investment in, a permitted infrastructure entity. (2) The portion of subsection 554(3) of the Act before paragraph (a) is replaced by the following:
Restriction (3) A society may not acquire control of, or acquire or increase a substantial investment in, an entity whose business includes any activity referred to in any of paragraphs (2)(a) to (e), or in any regulation made under paragraph 2.2(b), if the entity engages in the business of accepting deposit liabilities or if the activities of the entity include (3) Subparagraphs 554(3)(d)(i) and (ii) of the Act
are replaced by the following: (i) in the case of an entity, other than a permitted
infrastructure entity, that is controlled by the society, the society itself would be permitted under this Part to acquire a substantial investment in the other entity, (ii) in the case of an entity, other than a permitted
infrastructure entity, that is not controlled by the society, the society itself would be permitted to acquire a substantial investment in the other entity under subsection (1), (2) or (2.1) or 552(2) or paragraph 552(3)(b) or (c), or (iii) in the case of a permitted infrastructure entity,
whether or not that entity is controlled by the society, the society itself would be permitted to acquire a substantial investment in the other entity under subsection (2.1); or
(4) Subsection 554(5) of the Act is replaced by the following:
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Minister’s approval (5) Subject to the regulations, a society may not, without the prior written approval of the Minister, acquire control of, or acquire or increase a substantial investment in, a permitted entity other than a permitted infrastructure entity or an entity whose activities are limited to acquiring or holding shares of, or ownership interests in, permitted infrastructure entities.
(5) Subsection 554(9) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) for the purposes of subsection (2.1), establishing terms and conditions respecting the acquisition of control of, or the acquisition or increase of a substantial investment in, a permitted infrastructure entity by a society. 347 (1) Section 971 of the Act is amended by
adding the following after subsection (2):
Permitted infrastructure entities (2.1) Subject to subsection (3), an insurance holding
company may — under any prescribed terms and conditions — acquire control of, or acquire or increase a substantial investment in, a permitted infrastructure entity. (2) The portion of subsection 971(3) of the Act before paragraph (a) is replaced by the following:
Restriction (3) An insurance holding company may not acquire control of, or acquire or increase a substantial investment in, an entity whose business includes any activity referred to in any of paragraphs (2)(a) to (e), or in any regulation made under paragraph 2.2(b), if the entity engages in the business of accepting deposit liabilities or if the activities of the entity include (3) Subparagraphs 971(3)(d)(i) and (ii) of the Act
are replaced by the following: (i) in the case of an entity, other than a permitted
infrastructure entity, that is controlled by the insurance holding company, a company would be permitted under Part IX to acquire a substantial investment in the other entity,
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(ii) in the case of an entity, other than a permitted infrastructure entity, that is not controlled by the insurance holding company, a company would be permitted to acquire a substantial investment in the other entity under subsection 493(2), paragraph 493(3)(b) or (c) or subsection 493(4) or 495(1), (2) or (2.1), or (iii) in the case of a permitted infrastructure entity,
whether or not that entity is controlled by the insurance holding company, a company would be permitted to acquire a substantial investment in the other entity under subsection 495(2.1); or (4) Subsection 971(7) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (b): (b.1) the insurance holding company is acquiring control of, or acquiring or increasing a substantial investment in, an entity whose activities are limited to acquiring or holding shares of, or ownership interests in, permitted infrastructure entities; or 348 Section 977 of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) for the purposes of subsection 971(2.1), establishing terms and conditions respecting the acquisition of control of, or the acquisition or increase of a substantial investment in, a permitted infrastructure entity by an insurance holding company.
Coordinating Amendments 349 (1) On the first day on which both subsections 331(1) and 344(1) of this Act are in force, subsection 495(2.1) of the Insurance Companies Act, as enacted by that subsection 344(1), is renumbered as subsection 495(2.01) and, if necessary, is repositioned accordingly. (2) On the first day on which both subsections 331(2) and 344(3) of this Act are in force, subparagraphs 495(3)(d)(ii) and (iii) of the Insurance Companies Act are replaced by the following: (ii) in the case of an entity, other than a permitted
infrastructure entity, that is not controlled by the company, the company itself would be permitted to acquire a substantial investment in the other entity
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under subsection (1), (2), (2.01) or (2.1) or 493(2), paragraph 493(3)(b) or (c) or subsection 493(4), (iii) in the case of a permitted infrastructure entity,
whether or not that entity is controlled by the company, the company itself would be permitted to acquire a substantial investment in the other entity under subsection (2.01); or (3) On the first day on which both subsection 331(1) and section 345 of this Act are in force, paragraph 501(e) of the Insurance Companies Act is replaced by the following: (e) for the purposes of subsection 495(2.01), establishing terms and conditions respecting the acquisition of control of, or the acquisition or increase of a substantial investment in, a permitted infrastructure entity by a life company. (4) On the first day on which both subsections 335(1) and 346(1) of this Act are in force, subsection 554(2.1) of the Insurance Companies Act, as enacted by that subsection 346(1), is renumbered as subsection 554(2.01) and, if necessary, is repositioned accordingly. (5) On the first day on which both subsections
335(2) and 346(3) of this Act are in force, subparagraphs 554(3)(d)(ii) and (iii) of the Insurance Companies Act are replaced by the following: (ii) in the case of an entity, other than a permitted
infrastructure entity, that is not controlled by the society, the society itself would be permitted to acquire a substantial investment in the other entity under subsection (1), (2), (2.01) or (2.1) or 552(2) or paragraph 552(3)(b) or (c), or (iii) in the case of a permitted infrastructure entity,
whether or not that entity is controlled by the society, the society itself would be permitted to acquire a substantial investment in the other entity under subsection (2.01); or (6) On the first day on which both subsections
335(3) and 346(4) of this Act are in force, subsection 554(5) of the Insurance Companies Act is replaced by the following:
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Minister’s approval (5) Subject to the regulations, a society may not, without the prior written approval of the Minister, acquire control of, or acquire or increase a substantial investment in, a permitted entity other than a permitted infrastructure entity, an entity whose activities are limited to acquiring or holding shares of, or ownership interests in, permitted infrastructure entities, an entity that a society may acquire control of, or acquire or increase a substantial investment in, under subsection (2.1) or an entity whose activities are limited to activities that a property and casualty company is permitted to engage in under paragraph 441(1)(c.1) or (d).
(7) On the first day on which both subsections 335(1) and 346(5) of this Act are in force, paragraph 554(9)(c) of the Insurance Companies Act is replaced by the following: (c) for the purposes of subsection (2.01), establishing terms and conditions respecting the acquisition of control of, or the acquisition or increase of a substantial investment in, a permitted infrastructure entity by a society. (8) On the first day on which both subsections 337(1) and 347(1) of this Act are in force, subsection 971(2.1) of the Insurance Companies Act, as enacted by that subsection 347(1), is renumbered as subsection 971(2.01) and, if necessary, is repositioned accordingly. (9) On the first day on which both subsections
337(2) and 347(3) of this Act are in force, subparagraphs 971(3)(d)(ii) and (iii) of the Insurance Companies Act are replaced by the following: (ii) in the case of an entity, other than a permitted
infrastructure entity, that is not controlled by the insurance holding company, a company would be permitted to acquire a substantial investment in the other entity under subsection 493(2), paragraph 493(3)(b) or (c) or subsection 493(4) or 495(1), (2), (2.01) or (2.1), (iii) in the case of a permitted infrastructure entity,
whether or not that entity is controlled by the insurance holding company, a company would be permitted to acquire a substantial investment in the other entity under subsection 495(2.01); or
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(10) On the first day on which both subsection
337(1) and section 348 of this Act are in force, paragraph 977(e) of the Insurance Companies Act is replaced by the following: (e) for the purposes of subsection 971(2.01), establishing terms and conditions respecting the acquisition of control of, or the acquisition or increase of a substantial investment in, a permitted infrastructure entity by an insurance holding company.
Coming into Force Order in council 350 Sections 342 to 348 come into force on a day to be fixed by order of the Governor in Council.
SUBDIVISION C
Bank Terminology R.S., c. 18 (3rd Supp.), Part I
Office of the Superintendent of Financial Institutions Act 351 The Office of the Superintendent of Financial Institutions Act is amended by adding the following after section 37:
Publication 37.01 After proceedings in respect of a violation in relation to section 983 of the Bank Act are ended, the Superintendent must make public the nature of the violation, the name of the person who committed it and the amount of the penalty imposed. 1991, c. 46
Bank Act 352 (1) Subsection 983(2) of the Bank Act is replaced by the following: Unauthorized name (2) Subject to the regulations and subsections (4) to (5.1), (6) and (12), every entity, other than a bank, that acquires, adopts or retains a name, a domain name or an identifying mark that includes the word “bank”, “banker” or “banking”, either alone or in combination with other words, to indicate or describe a business in Canada or any part of a business in Canada, without being authorized to do so by this Act or any other Act of Parliament, is guilty of an offence.
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(2) Subsection 983(2.1) of the Act is replaced by
the following: Unauthorized use of word “bank”, “banker” or “banking” (2.1) Subject to the regulations and subsections (4) to
(5.1), (6) and (12), every person, other than a bank, who uses the word “bank”, “banker” or “banking”, without being authorized to do so by this Act or any other Act of Parliament, to indicate or describe a business in Canada or any part of a business in Canada, including any of its products or services or the means by which any of those products or services may be obtained, is guilty of an offence. Unauthorized use of word “bank”, “banker” or “banking” (2.11) Subject to the regulations and subsections (4) to (5.1), (6) and (12), every person, other than a bank, who, in respect of their own business, causes or authorizes another person to use the word “bank”, “banker” or “banking”, without being authorized to do so by this Act or any other Act of Parliament, to indicate or describe that business in Canada, or any part of that business in Canada, including any of its products or services or the means by which any of those products or services may be obtained, is guilty of an offence.
(3) Section 983 of the Act is amended by adding
the following after subsection (4.1):
Permitted use (4.2) Subject to the regulations, no person commits an
offence under subsection (2.1) or (2.11) if they meet the requirements set out in subsection (4.3) and they are (a) a body corporate to which the Trust and Loan
Companies Act applies; (b) a trust or loan corporation incorporated or formed by or under an Act of the legislature of a province; (c) a central cooperative credit society; (d) a local cooperative credit society; (e) a federation of cooperative credit societies; (f) the corporation known as “ATB Financial” and referred to in section 2 of the ATB Financial Act, chapter A-45.2 of the Revised Statutes of Alberta 2000, or a successor of that corporation; or
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(g) a prescribed entity.
Requirements (4.3) For the purposes of subsection (4.2), the requirements are the following: (a) subject to the regulations, the entity discloses (i) the type of entity it is, as described in any of paragraphs (4.2)(a) to (g) or in the regulations, (ii) the jurisdiction under whose laws the entity is primarily regulated, (iii) whether it participates in a deposit insurance
system in Canada, and if so, the name of that system, and (iv) any other prescribed information; and (b) the entity complies with any prescribed requirements or conditions. (4) Subsection 983(5) of the Act is replaced by the following:
Permitted use (5) No subsidiary of a bank commits an offence by reason only that it uses the name of the bank of which it is a subsidiary in its corporate name or a name under which it carries on business or by reason only that it uses any identifying mark or domain name of that bank in carrying on its business. (5) Subsection 983(5.3) of the French version of
the Act is replaced by the following: Utilisation autorisée (5.3) Sous réserve des règlements, ne commet pas une infraction l’entité qui appartient au groupe d’une banque du simple fait qu’elle utilise la dénomination de la banque dans sa dénomination sociale ou dans la dénomination sous laquelle elle exerce ses activités ou toute marque d’identification de la banque dans l’exercice de ses activités si elle n’utilise pas les termes « banque », « banquier », « coopérative de crédit fédérale » ou « bancaire » dans sa dénomination sociale ou dans la dénomination sous laquelle elle exerce ses activités ou dans une de ses marques d’identification.
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(6) Subsections 983(7) and (8) of the French version of the Act are replaced by the following:
Utilisation autorisée (7) Ne commet pas une infraction la filiale d’une société de portefeuille bancaire du simple fait qu’elle utilise la dénomination de la société de portefeuille bancaire dans sa dénomination sociale ou dans la dénomination sous laquelle elle exerce ses activités ou une marque d’identification de la société de portefeuille bancaire dans l’exercice de ses activités pourvu que, si elle n’est pas une banque ou la filiale d’une banque, elle n’utilise pas les termes « banque », « banquier » ou « bancaire » dans sa dénomination sociale ou dans la dénomination sous laquelle elle exerce ses activités ou dans une de ses marques d’identification.
Utilisation autorisée (8) Sous réserve des règlements, ne commet pas une infraction l’entité qui appartient au groupe d’une société de portefeuille bancaire du simple fait qu’elle utilise la dénomination de la société de portefeuille bancaire dans sa dénomination sociale ou dans la dénomination sous laquelle elle exerce ses activités ou une marque d’identification de la société de portefeuille bancaire dans l’exercice de ses activités, si elle n’utilise pas les termes « banque », « banquier » ou « bancaire » dans sa dénomination sociale ou dans la dénomination sous laquelle elle exerce ses activités ou dans une de ses marques d’identification. (7) Paragraph 983(10)(a) of the French version of the Act is replaced by the following: a) elle n’utilise pas les termes « banque », « banquier » ou « bancaire » dans sa dénomination sociale ou dans la dénomination sous laquelle elle exerce ses activités ou dans une de ses marques d’identification; (8) Subsection 983(11) of the French version of
the Act is replaced by the following: Utilisation autorisée (11) Sous réserve des règlements, ne commet pas une infraction la banque étrangère qui exerce les activités visées aux articles 510.1, 522.05, 522.18 ou 522.19 ou l’entité constituée ou formée sous le régime des lois d’un pays étranger qui exerce les activités visées à l’un de ces articles et qui est une entité liée à une banque étrangère du simple fait qu’elle utilise sa dénomination ou une de ses marques d’identification, pourvu qu’elle n’utilise pas les termes « banque », « banquier » ou « bancaire ».
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 6 Various Measures DIVISION 16 Financial Sector Legislative Renewal SUBDIVISION C Bank Terminology Sections 352-353
(9) The portion of subsection 983(13) of the
French version of the Act before paragraph (a) is replaced by the following: banque, banquier et bancaire (13) Pour l’application du présent article, les termes
banque, banquier ou bancaire s’entendent en outre : (10) Subsection 983(15) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after paragraph (b): (b.1) any trademark of the entity; and (11) Subsection 983(18) of the Act is replaced by the following:
Regulations (18) The Governor in Council may make regulations for the purposes of subsections (1) to (3), paragraphs (4)(b), (g) and (h) and subsections (4.2), (4.3), (5.3), (8) and (9.1) to (11). 353 The Act is amended by adding the following after section 989:
Production of information and documents 989.1 The Superintendent may direct an entity to provide him or her with the information or documents that he or she specifies if he or she is of the opinion that their production is necessary in order to be satisfied that the entity is meeting the requirements of subsection 983(4.3).
Superintendent’s directions 989.2 (1) If, in the opinion of the Superintendent, a person is acting in a manner that is prohibited by section 983, the Superintendent may direct the person to (a) cease or refrain from acting in that manner; and (b) perform the acts that in the opinion of the Superintendent are necessary to remedy the situation.
Opportunity for representations (2) Subject to subsection (3), no direction is to be issued to a person under subsection (1) unless the person is provided with a reasonable opportunity to make representations in respect of the matter.
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Temporary direction (3) If, in the opinion of the Superintendent, the length of time required for representations to be made might be prejudicial to the public interest, the Superintendent may make a temporary direction with respect to the matters referred to in paragraphs (1)(a) and (b) having effect for a period of not more than 15 days.
Continued effect (4) A temporary direction under subsection (3) continues to have effect after the expiration of the 15-day period referred to in that subsection if no representations are made within that period or, if representations have been made, the Superintendent notifies the person that the Superintendent is not satisfied that there are sufficient grounds for revoking the direction.
Court enforcement 989.3 (1) If a person contravenes a direction made under subsection 989.2(1) or (3), the Superintendent may, in addition to any other action that may be taken under this Act or the Office of the Superintendent of Financial Institutions Act, apply to a court for an order requiring the person to comply with the direction, and on such application the court may so order and make any other order it thinks fit.
Appeal (2) An appeal from an order of a court under subsection
(1) lies in the same manner, and to the same court, as an appeal from any other order of the court.
SUBDIVISION D
Sunset Provisions 1991, c. 45
Trust and Loan Companies Act 354 (1) Subsection 20(1) of the Trust and Loan Companies Act is replaced by the following:
Sunset provision 20 (1) Subject to subsections (2) and (4), companies
shall not carry on business after the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent. (2) Subsection 20(4) of the Act is replaced by the following:
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Exception — dissolution (4) If Parliament dissolves on the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent or on any day within the sixmonth period before that anniversary or on any day within an extension ordered under subsection (2), companies may continue to carry on business until the end of the 180th day after the first day of the first session of the next Parliament. 1991, c. 46
Bank Act 355 (1) Subsection 21(1) of the Bank Act is replaced by the following: Sunset provision 21 (1) Subject to subsections (2) and (4), banks shall not
carry on business, and authorized foreign banks shall not carry on business in Canada, after the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent. (2) Subsection 21(4) of the Act is replaced by the
following: Exception — dissolution (4) If Parliament dissolves on the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent or on any day within the sixmonth period before that anniversary or on any day within an extension ordered under subsection (2), banks may continue to carry on business, and authorized foreign banks may continue to carry on business in Canada, until the end of the 180th day after the first day of the first session of the next Parliament. 356 (1) Subsection 670(1) of the Act is replaced by
the following: Sunset provision 670 (1) Subject to subsections (2) and (4), bank holding
companies shall not carry on business after the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent. (2) Subsection 670(4) of the Act is replaced by the following:
Exception — dissolution (4) If Parliament dissolves on the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent or on any day within the sixmonth period before that anniversary or on any day
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within an extension ordered under subsection (2), bank holding companies may continue to carry on business until the end of the 180th day after the first day of the first session of the next Parliament. 1991, c. 47
Insurance Companies Act 357 (1) Subsection 21(1) of the Insurance Companies Act is replaced by the following: Sunset provision 21 (1) Subject to subsections (2) and (4), companies and societies shall not carry on business, and foreign companies shall not carry on business in Canada, after the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent. (2) Subsection 21(4) of the Act is replaced by the following:
Exception — dissolution (4) If Parliament dissolves on the fifth anniversary of the
day on which the Budget Implementation Act, 2018, No. 1 receives royal assent or on any day within the sixmonth period before that anniversary or on any day within an extension ordered under subsection (2), companies and societies may continue to carry on business, and foreign companies may continue to carry on business in Canada, until the end of the 180th day after the first day of the first session of the next Parliament. 358 (1) Subsection 707(1) of the Act is replaced by the following:
Sunset provision 707 (1) Subject to subsections (2) and (4), insurance
holding companies shall not carry on business after the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent. (2) Subsection 707(4) of the Act is replaced by the
following: Exception — dissolution (4) If Parliament dissolves on the fifth anniversary of the day on which the Budget Implementation Act, 2018, No. 1 receives royal assent or on any day within the sixmonth period before that anniversary or on any day within an extension ordered under subsection (2), insurance holding companies may continue to carry on business until the end of the 180th day after the first day of the first session of the next Parliament.
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Chapter 12: Budget Implementation Act, 2018, No. 1 PART 6 Various Measures DIVISION 17 Western Economic Diversification Act Sections 359-360
DIVISION 17 R.S., c. 11 (4th Supp.)
Western Economic Diversification Act 359 Paragraph 6(1)(f) of the Western Economic Diversification Act is replaced by the following: (f) enter into any agreement with the government of
any province, or with any agency of such a government, respecting the exercise of the Minister’s powers and the carrying out of the Minister’s duties and functions; and
DIVISION 18 R.S., c. P-1
Parliament of Canada Act 360 The Parliament of Canada Act is amended
by adding the following after section 59:
Regulations — maternity and parental arrangements 59.1 The Senate or the House of Commons may make
regulations, by rule or by order, respecting the provisions of this Act — or of regulations made under section 59 — that relate to the attendance of members, or to the deductions to be made from sessional allowances, in respect of its own members who are unable to attend a sitting of that House by reason of (a) being pregnant; or (b) caring for a new-born or newly-adopted child of
the member or for a child placed with the member for the purpose of adoption.
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DIVISION 19 R.S., c. C-8
Canada Pension Plan Amendments to the Act 361 (1) The definition total pensionable earnings of a contributor attributable to base contributions made under this Act in subsection 2(1) of the Canada Pension Plan is repealed. (2) The portion of subsection 2(2) of the Act before paragraph (a) is replaced by the following:
When specified age deemed to be reached (2) For the purposes of any provision of this Act in which
reference is made to the reaching by a person of a specified age — other than a reference in paragraph 13(1)(c) or (e) or (1.2)(c), 17(c), 17.1(c), 19(c) or (d) or 44(3)(a), section 70 or paragraph 72(c) — the person is deemed to have reached the specified age at the beginning of the month following the month in which the person actually reached that age, and in computing (3) The portion of subsection 2(2) of the Act before paragraph (a) is replaced by the following:
When specified age deemed to be reached (2) For the purposes of any provision of this Act in which
reference is made to the reaching by a person of a specified age — other than a reference in paragraph 13(1)(c) or (e) or (1.2)(c), 17(c), 17.1(c), 19(c) or (d) or 44(3)(a), section 70 or subparagraph 72(a)(iii) — the person is deemed to have reached the specified age at the beginning of the month following the month in which the person actually reached that age, and in computing 362 (1) Paragraph 8(1)(b) of the Act is replaced by the following: (b) the employee’s maximum contributory earnings for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a base contribution has been made for the year by the employee under a provincial pension plan. (2) Paragraph 8(1.1)(b) of the Act is replaced by the following:
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(b) the employee’s maximum contributory earnings
for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a first additional contribution has been made for the year by the employee under a provincial pension plan. (3) Subsection 8(1.2) of the Act is replaced by the following:
Employee’s second additional contribution (1.2) For 2024 and each subsequent year, an employee
referred to in subsection (1) shall also, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s second additional contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the second additional contribution rate for employees for the year is multiplied by the amount equal to (a) the amount by which the employee’s contributory salary and wages for the year paid by the employer — not exceeding the employee’s additional maximum pensionable earnings for the year — exceeds the employee’s maximum pensionable earnings for the year,
minus (b) the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a second additional contribution has been made for the year by the employee under a provincial pension plan.
(4) Paragraphs 8(2)(a.1) and (a.2) of the Act are
replaced by the following: (a.1) for 2019 and each subsequent year, the product
obtained when the first additional contribution rate for employees for the year under this Act is multiplied by the lesser of (i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (4), and
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(ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (5); (a.2) for 2024 and each subsequent year, the product obtained when the second additional contribution rate for employees for the year under this Act is multiplied by the amount by which (i) the employee’s contributory salary and wages
for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply — not exceeding the prorated portion of the employee’s additional maximum pensionable earnings for the year calculated under subsection (8), exceeds (ii) the prorated portion of the employee’s maximum pensionable earnings for the year calculated under subsection (9);
(5) The portion of paragraph 8(2)(b) of the Act before subparagraph (i) is replaced by the following: (b) the product obtained when the base contribution
rate for employees for the year under a provincial pension plan is multiplied by the lesser of (6) Subsection 8(2) of the Act is amended by adding the following after paragraph (b): (c) for 2019 and each subsequent year, the product obtained when the first additional contribution rate for employees for the year under a provincial pension plan is multiplied by the lesser of (i) the employee’s contributory salary and wages
for the year in respect of pensionable employment to which the provisions of the provincial pension plan apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (6), and (ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (7); and
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(d) for 2024 and each subsequent year, the product
obtained when the second additional contribution rate for employees for the year under a provincial pension plan is multiplied by the amount by which (i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of the provincial pension plan apply — not exceeding the prorated portion of the employee’s additional maximum pensionable earnings for the year calculated under subsection (10),
exceeds (ii) the prorated portion of the employee’s maximum pensionable earnings for the year calculated under subsection (11). (7) Subsections 8(3) to (7) of the Act are replaced
by the following: Overpayment (3) The overpayment made by the employee on account
of the employee’s contributions for the year under this Act is the lesser of (a) the aggregate of all amounts deducted as required from the remuneration of that employee on account of the employee’s contributions under this Act for the year, minus the sum of the amounts determined under paragraphs (2)(a) to (a.2), and (b) the excess amount calculated in accordance with subsection (2).
Prorated portion of employee’s basic exemption (4) For the purposes of subparagraphs (2)(a)(i) and (a.1)(i), the prorated portion of the employee’s basic exemption for the year is the product obtained when the employee’s basic exemption is multiplied by the ratio that (a) the employee’s contributory salary and wages for
the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to (i) for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and (ii) for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment, bears to
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(b) the aggregate of the employee’s contributory
salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to (i) for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and (ii) for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment.
Prorated portion of employee’s maximum contributory earnings (5) For the purposes of subparagraphs (2)(a)(ii) and
(a.1)(ii), the prorated portion of the employee’s maximum contributory earnings for the year is the product obtained when the employee’s maximum contributory earnings is multiplied by the ratio that (a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to (i) for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and (ii) for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment, bears to (b) the aggregate of the employee’s contributory
salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to (i) for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and (ii) for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment.
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Prorated portion of employee’s basic exemption (6) For the purposes of subparagraphs (2)(b)(i) and
(c)(i), the prorated portion of the employee’s basic exemption for the year is the difference between the employee’s basic exemption, determined without taking into account paragraphs 19(b) and (c), and the prorated portion calculated under subsection (4). Prorated portion of employee’s maximum contributory earnings (7) For the purposes of subparagraphs (2)(b)(ii) and
(c)(ii), the prorated portion of the employee’s maximum contributory earnings for the year is the difference between the employee’s maximum contributory earnings, determined without taking into account paragraphs 17(b) and (c) and 19(b) and (c), and the prorated portion calculated under subsection (5). Prorated portions of employee’s additional maximum pensionable earnings (8) For the purposes of subparagraph (2)(a.2)(i), the prorated portion of the employee’s additional maximum pensionable earnings for the year is the product obtained when the employee’s additional maximum pensionable earnings is multiplied by the ratio that (a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment,
bears to (b) the aggregate of the employee’s contributory
salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment. Prorated portion of employee’s maximum pensionable earnings (9) For the purposes of subparagraph (2)(a.2)(ii), the prorated portion of the employee’s maximum pensionable earnings for the year is the product obtained when the employee’s maximum pensionable earnings for the year is multiplied by the ratio that (a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the additional
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maximum pensionable earnings in respect of each pensionable employment, bears to (b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment.
Prorated portion of employee’s additional maximum pensionable earnings (10) For the purposes of subparagraph (2)(d)(i), the prorated portion of the employee’s additional maximum pensionable earnings for the year is the difference between the employee’s additional maximum pensionable earnings, determined without taking into account paragraphs 17.1(b) and (c), and the prorated portion calculated under subsection (8).
Prorated portion of employee’s maximum pensionable earnings (11) For the purposes of subparagraph (2)(d)(ii), the
prorated portion of the employee’s maximum pensionable earnings for the year is the difference between the employee’s maximum pensionable earnings, determined without taking into account paragraphs 17(b) and (c), and the prorated portion calculated under subsection (9). 363 (1) Paragraph 9(1)(b) of the Act is replaced by the following: (b) the maximum contributory earnings of the employee for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a base contribution has been made for the year by the employer with respect to the employee under a provincial pension plan. (2) Paragraph 9(1.1)(b) of the Act is replaced by
the following: (b) the employee’s maximum contributory earnings
for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a first additional contribution has been made for the year by the employer with respect to the employee under a provincial pension plan. (3) Subsection 9(1.2) of the Act is replaced by the
following:
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Employer’s second additional contribution (1.2) For 2024 and each subsequent year, an employer
referred to in subsection (1) shall also, in respect of each employee employed by the employer in pensionable employment, make an employer’s second additional contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the second additional contribution rate for employers for the year is multiplied by the amount equal to (a) the amount by which the employee’s contributory salary and wages for the year paid by the employer — not exceeding the employee’s additional maximum pensionable earnings for the year — exceeds the employee’s maximum pensionable earnings for the year,
minus (b) the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a second additional contribution has been made for the year by the employer with respect to the employee under a provincial pension plan.
364 (1) Paragraph 10(1)(b) of the Act is replaced by the following: (b) the individual’s maximum contributory earnings for the year, minus the individual’s salary and wages, if any, on which a base contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the individual’s salary and wages on which a base contribution has been made for the year by the individual under a provincial pension plan. (2) Paragraphs 10(1.1)(a) and (b) of the Act are replaced by the following: (a) the individual’s contributory self-employed earnings for the year, minus the amount by which the individual’s basic exemption for the year exceeds the aggregate of (i) all amounts deducted as prescribed on account of the individual’s basic exemption for the year whether by one or more employers under section 8, and (ii) all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year whether by one or more employers under that plan, and
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(b) the individual’s maximum contributory earnings for the year, minus the individual’s salary and wages, if any, on which a first additional contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the individual’s salary and wages on which a first additional contribution has been made for the year by the individual under a provincial pension plan.
(3) Paragraph 10(1.2)(b) of the Act is replaced by the following: (b) the individual’s salary and wages, if any, on which
a second additional contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the individual’s salary and wages on which a second additional contribution has been made for the year by the individual under a provincial pension plan. 365 The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following:
Amount of contributory salary and wages 12 (1) The amount of the contributory salary and wages
of a person for a year is the person’s income for the year from pensionable employment, computed in accordance with the Income Tax Act, plus any deductions for the year made in computing that income otherwise than under paragraph 8(1)(c) of that Act, but does not include any such income received by the person 366 (1) Subparagraph 13(3)(b)(i) of the Act is replaced by the following: (i) the person’s salary and wages on which a base
contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the person’s salary and wages on which a base contribution has been made for the year by the person under a provincial pension plan, and (2) Subparagraph 13(3.1)(a)(i) of the Act is replaced by the following: (i) the person’s contributory salary and wages for the year, and (3) Subparagraph 13(3.1)(b)(i) of the Act is replaced by the following:
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(i) the person’s salary and wages on which a first additional contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the person’s salary and wages on which a first additional contribution has been made for the year by the person under a provincial pension plan, and (4) Clause 13(3.1)(b)(ii)(A) of the Act is replaced
by the following: (A) the aggregate of all amounts deducted as
prescribed on account of the person’s basic exemption for the year by one or more employers under section 8 and all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year by one or more employers under that plan, and
(5) Subparagraph 13(3.2)(a)(i) of the Act is replaced by the following: (i) the person’s contributory salary and wages for the year, and (6) Paragraph 13(3.2)(b) of the Act is amended by adding the following after subparagraph (i): (i.1) the amount, if any, that is determined in the
prescribed manner to be the person’s salary and wages on which a first additional contribution has been made for the year by the person under a provincial pension plan and the person’s salary and wages on which a second additional contribution has been made for the year by the person under a provincial pension plan, (7) Clause 13(3.2)(b)(ii)(A) of the Act is replaced
by the following: (A) the aggregate of all amounts deducted as
prescribed on account of the person’s basic exemption for the year by one or more employers under section 8 and all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year by one or more employers under that plan, and
367 Subsection 15(1) of the Act is replaced by the following:
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Amount of salary and wages on which base contribution made 15 (1) The amount of a person’s salary and wages on
which a base contribution has been made for a year is the greater of the following amounts, divided by the contribution rate for employees for the year: (a) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act, minus the portion of those amounts that exceeds the amount determined under paragraph 8(2)(a), and (b) an amount equal to (i) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act or under a provincial pension plan, minus (ii) the sum of (A) the amount determined under paragraph 8(2)(b), and (B) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act or under a provincial pension plan, minus the sum of the amounts determined under paragraphs 8(2)(a) and (b).
Employer’s failure to deduct amount (1.1) For the purposes of subsection (1), if an employer has failed to deduct an amount as required from the person’s remuneration on account of the employee’s base contribution for the year and that person has, before June 30 of the following year, notified the Minister of the employer’s failure to so deduct that amount, an amount equal to the amount that should have been so deducted by the employer on account of that contribution is added to the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year. 368 Subsection 15.1(1) of the Act is replaced by the following:
Amount of salary and wages on which first additional contribution made 15.1 (1) The amount of a person’s salary and wages on
which a first additional contribution has been made for a
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year is the greater of the following amounts, divided by the first additional contribution rate for employees for the year: (a) the aggregate of all amounts deducted as required
from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act, minus the portion of those amounts that exceeds the amount determined under paragraph 8(2)(a.1), and (b) an amount equal to (i) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act or under a provincial pension plan,
minus (ii) the sum of (A) the amount determined under paragraph 8(2)(c), and (B) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act or under a provincial pension plan, minus the sum of the amounts determined under paragraphs 8(2)(a.1) and (c).
Employer’s failure to deduct amount (1.1) For the purposes of subsection (1), if an employer has failed to deduct an amount as required from the person’s remuneration on account of the employee’s first additional contribution for the year and that person has, before June 30 of the following year, notified the Minister of the employer’s failure to so deduct that amount, an amount equal to the amount that should have been so deducted by the employer on account of that contribution is added to the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year. 369 Subsection 15.2(1) of the Act is replaced by the following:
Amount of salary and wages on which second additional contribution made 15.2 (1) The amount of a person’s salary and wages on
which a second additional contribution has been made for a year is an amount equal to the product obtained
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when the ratio referred to in subsection 8(8) is multiplied by the following amount, divided by the second additional contribution rate for employees for the year: (a) the aggregate of all amounts deducted as required
from the remuneration of that person on account of the employee’s second additional contribution for the year under this Act or under a provincial pension plan and the amounts determined under clauses 15(1)(b)(ii)(B) and 15.1(1)(b)(ii)(B), minus (b) the amount determined under subsection 8(2).
Employer’s failure to deduct amount (1.1) For the purposes of subsection (1), if an employer has failed to deduct an amount as required from the person’s remuneration on account of the employee’s second additional contribution for the year and that person has, before June 30 of the following year, notified the Minister of the employer’s failure to so deduct that amount, an amount equal to the amount that should have been so deducted by the employer on account of that contribution is added to the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s second additional contribution for the year. 370 Subsection 21(3.1) of the Act is replaced by the following:
Payment and deemed notification (3.1) Once the decision under subsection 27.2(3) or section 28 is communicated to the employer, the employer is liable without interest or penalties under this Act to pay any contribution required to be paid by the employer with respect to the employee. On payment by the employer of any amount as or on account of that contribution, the employee is deemed to have notified the Minister as required by subsection 15(1.1), 15.1(1.1) or 15.2(1.1) of the employer’s failure to deduct the amount of that contribution from the remuneration of the employee. 371 Paragraph 40(1)(f) of the Act is replaced by the following: (f) respecting the manner in which any provision of
this Act that applies or extends to an employer of an employee shall apply or extend to any person by whom the remuneration of an employee in respect of pensionable employment is paid either wholly or in part, and to the employer of any such employee;
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372 (1) Paragraph 44(1)(d) of the Act is replaced
by the following: (d) a survivor’s pension shall be paid (i) before 2019, to the survivor of a deceased contributor who has made base contributions for not less than the minimum qualifying period, if the survivor (A) has reached 65 years of age, or (B) in the case of a survivor who has not reached
65 years of age, (I) had at the time of the death of the contributor reached 35 years of age, (II) was at the time of the death of the contributor a survivor with dependent children, or (III) is disabled, and (ii) after 2018, to the survivor of a deceased contributor who has made base contributions for not less than the minimum qualifying period; (2) Subparagraphs 44(1)(e)(ii) and (iii) of the Act
are replaced by the following: (ii) is a contributor to whom a disability pension or
a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if an application for a disability pension or a post-retirement disability benefit had been received before the application was actually received, or (iii) is a contributor to whom a disability pension or a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if a division of unadjusted pensionable earnings that was made under section 55 or 55.1, had not been made; (3) Subsection 44(1) of the Act is amended by striking out “and” at the end of paragraph (f) and by replacing paragraph (g) with the following: (g) a post-retirement benefit shall be paid to a beneficiary of a retirement pension under this Act or under a provincial pension plan who has made a contribution in respect of the post-retirement benefit; and
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(4) Subsection 44(1) of the Act is amended by adding the following after paragraph (g): (h) a post-retirement disability benefit shall be paid to a beneficiary of a retirement pension who has not reached 65 years of age, is disabled and who (i) has made base contributions for not less than the minimum qualifying period, (ii) is a contributor to whom a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if an application for a post-retirement disability benefit had been received before the application was actually received, or (iii) is a contributor to whom a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if a division of unadjusted pensionable earnings that was made under section 55 or 55.1 had not been made. (5) Subsection 44(1.1) of the Act is repealed. (6) The portion of subsection 44(2) of the Act before paragraph (a) is replaced by the following:
Calculation of minimum qualifying period in case of disability pension and disabled contributor’s child’s benefit (2) For the purposes of paragraph (1)(b) and, if a disability pension is payable to a contributor, paragraph (1)(e), (7) Section 44 of the Act is amended by adding the following after subsection (3):
Calculation of minimum qualifying period — postretirement disability benefit (4) For the purposes of paragraph (1)(h) and, if a postretirement disability benefit is payable to a contributor, paragraph (1)(e), the contributor is deemed to have made base contributions for not less than the minimum qualifying period only if the contributor has made base contributions on earnings that are not less than the contributor’s basic exemption, calculated without regard to subsection 20(2), (a) for at least four of the last six years;
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(b) for at least 25 years of which at least three are in
the last six years; or (c) for each year after the month of cessation of the
contributor’s previous disability pension or post-retirement disability benefit. 373 The description of A in subsection 51(1) of the Act is replaced by the following: A
is (a) in the case of pensionable earnings, earnings for which the contributor is deemed by section 52 to have made a base contribution for the particular month; (b) in the case of first additional pensionable earnings, earnings for which the contributor is deemed by section 52.1 to have made a first additional contribution for the particular month, except in the case where the contributor is considered to be disabled for the purposes of this Act or a provincial pension plan during the particular month, for the calculation of a pension or benefit other than a disability pension, the greatest of the following amounts: (i) the value determined in accordance with
section 51.1 multiplied by the Year’s Maximum Pensionable Earnings for the year that includes the particular month, divided by 12, (ii) the highest of any value determined in
accordance with section 51.1 for any of the 72 months before the month in which the contributor was deemed to have become disabled, multiplied by the Year’s Maximum Pensionable Earnings for the year that includes the particular month, divided by 12, and (iii) the earnings for which the contributor is deemed by section 52.1 to have made a first additional contribution for the particular month; or (c) in the case of second additional pensionable earnings, earnings for which the contributor is deemed by section 52.2 to have made a second additional contribution for the particular month except in the case where the contributor is considered to be disabled for the purposes of this Act or a provincial pension plan during the particular month, for the calculation of a pension or benefit other than a disability pension, the greatest of the following amounts:
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(i) the value determined in accordance with
section 51.2 multiplied by the Year’s Maximum Pensionable Earnings for the year that includes the particular month, divided by 12, (ii) the highest of any value determined in
accordance with section 51.2 for any of the 72 months before the month in which the contributor was deemed to have become disabled, multiplied by the Year’s Maximum Pensionable Earnings for the year that includes the particular month, divided by 12, and (iii) the earnings for which the contributor
is deemed by section 52.2 to have made a second additional contribution for the particular month; and 374 The Act is amended by adding the following after section 51:
Value determined — disabled contributor’s first additional contributory period 51.1 For each month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, a value shall be determined by the formula [[(M1 × A) + (M2 × B) + (M3 × C) + (M4 × D) + (M5 × E) + (M6 × F) + (M7 × G)]/R] × 0.7
where A
is, in respect of the sixth year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that sixth year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that sixth year; B
is, in respect of the fifth year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that fifth year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that fifth year; C
is, in respect of the fourth year before the year in which they were deemed to have become disabled, the greater of
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(a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that fourth year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that fourth year; D
is, in respect of the third year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that third year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that third year; E
is, in respect of the second year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that second year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that second year; F
is, in respect of the year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the first additional unadjusted pensionable earnings of the contributor for that prior year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that prior year; G
is, in respect of the year in which they were deemed to have become disabled, the greater of (a) the following number: (i) in the case where the contributor was deemed to have become disabled in January, zero, or (ii) in any other case, the lesser of 1 and the
number determined by the formula H/[I × (M7/12)]
where H
is the first additional unadjusted pensionable earnings for that year, and
I
is the Year’s Maximum Pensionable Earnings for that year, and
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(b) any value that was determined in accordance
with this section for a month in that year; is the lesser of
M1
(a) the number of months in the contributor’s first additional contributory period in the sixth year before the year in which they were deemed to have become disabled, and (b) the number of months determined by the formula 12 − M7 M2
is the number of months in the contributor’s first additional contributory period in the fifth year before the year in which they were deemed to have become disabled;
M3
is the number of months in the contributor’s first additional contributory period in the fourth year before the year in which they were deemed to have become disabled;
M4
is the number of months in the contributor’s first additional contributory period in the third year before the year in which they were deemed to have become disabled;
M5
is the number of months in the contributor’s first additional contributory period in the second year before the year in which they were deemed to have become disabled;
M6
is the number of months in the contributor’s first additional contributory period in the year before the year in which they were deemed to have become disabled;
M7
is the number of months in the contributor’s first additional contributory period in the year in which they were deemed to have become disabled that are before the month in which they were deemed to have become disabled; and
R
is the greater of 1 and the number of months determined by the formula M1 + M2 + M3 + M4 + M5 + M6 + M7
Value determined — disabled contributor’s second additional contributory period 51.2 For each month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, a value shall be determined by the formula [[(M1 × A) + (M2 × B) + (M3 × C) + (M4 × D) + (M5 × E) + (M6 × F) + (M7 × G)]/R] × 0.7
where
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A
is, in respect of the sixth year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that sixth year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that sixth year;
B
is, in respect of the fifth year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that fifth year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that fifth year;
C
is, in respect of the fourth year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that fourth year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that fourth year; D
is, in respect of the third year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that third year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that third year; E
is, in respect of the second year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the contributor for that second year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that second year;
F
is, in respect of the year before the year in which they were deemed to have become disabled, the greater of (a) a ratio calculated by dividing the second additional unadjusted pensionable earnings of the
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contributor for that prior year by the Year’s Maximum Pensionable Earnings for that year, and (b) any value that was determined in accordance with this section for a month in that prior year; G
is, in respect of the year in which they were deemed to have become disabled, the greater of (a) the following number: (i) in the case where the contributor was deemed to have become disabled in January, zero, or (ii) in any other case, the lesser of 1 and the number determined by the formula H/[I × (M7/12)]
where H
is the second additional unadjusted pensionable earnings for that year, and
I
is the Year’s Maximum Pensionable Earnings for that year, and
(b) any value that was determined in accordance with this section for a month in that year; M1
is the lesser of (a) the number of months in the contributor’s second additional contributory period in the sixth year before the year in which they were deemed to have become disabled, and (b) the number of months determined by the formula 12 − M7 M2
is the number of months in the contributor’s second additional contributory period in the fifth year before the year in which they were deemed to have become disabled;
M3
is the number of months in the contributor’s second additional contributory period in the fourth year before the year in which they were deemed to have become disabled;
M4
is the number of months in the contributor’s second additional contributory period in the third year before the year in which they were deemed to have become disabled;
M5
is the number of months in the contributor’s second additional contributory period in the second year before the year in which they were deemed to have become disabled;
M6
is the number of months in the contributor’s second additional contributory period in the year before the year in which they were deemed to have become disabled;
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M7
R
is the number of months in the contributor’s second additional contributory period in the year in which they were deemed to have become disabled that are before the month in which they were deemed to have become disabled; and is the greater of 1 and the number of months determined by the formula M1 + M2 + M3 + M4 + M5 + M6 + M7
Time when contributor deemed disabled 51.3 For the purposes of sections 51.1 and 51.2 and despite paragraph 42(2)(b), a contributor is deemed to have become disabled at the time that is determined in the prescribed manner to be the time when the contributor became disabled, without regard to the time when their application was made. 375 Paragraph 52.1(1)(b) of the Act is replaced by the following: (b) for a year in which the contributor reaches 70 years of age or dies or in which a retirement pension becomes payable to them under this Act or under a provincial pension plan, the first additional contribution is deemed to have been made for earnings for the months in the year before they reached 70 years of age or died or before the retirement pension became payable, as the case may be. 376 Paragraph 52.2(1)(b) of the Act is replaced by the following: (b) for a year in which the contributor reaches 70 years of age or dies or in which a retirement pension becomes payable to them under this Act or under a provincial pension plan, the second additional contribution is deemed to have been made for earnings for the months in the year before they reached 70 years of age or died or before the retirement pension became payable, as the case may be. 377 Subparagraph 53(1)(b)(ii) of the Act is replaced by the following: (ii) the contributor’s earnings on which a base contribution has been made for the year under a provincial pension plan, calculated as the aggregate of (A) the amount that is determined in the prescribed manner to be the contributor’s salary and wages on which a base contribution has
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been made for the year by the contributor under a provincial pension plan, and (B) the amount of any base contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the contribution rate for self-employed persons for the year, and 378 (1) The portion of subsection 53.1(1) of the
Act before paragraph (a) is replaced by the following: First additional unadjusted pensionable earnings for a year 53.1 (1) Subject to sections 53.5 and 54.1, for 2019 and
each subsequent year, the first additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of (2) Paragraph 53.1(1)(b) of the Act is amended by striking out “and” at the end of subparagraph (i) and by replacing subparagraph (ii) with the following: (ii) their earnings on which a first additional contribution has been made for the year under a provincial pension plan, calculated as the aggregate of (A) the amount that is determined in the prescribed manner to be their salary and wages on which a first additional contribution has been made for the year by them under a provincial pension plan, and (B) the amount of any first additional contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the first additional contribution rate for self-employed persons for the year, and (iii) their basic exemption for the year, and 379 (1) The portion of subsection 53.2(1) of the Act before paragraph (a) is replaced by the following:
Second additional unadjusted pensionable earnings for year 53.2 (1) Subject to sections 53.6 and 54.2, for 2024 and each subsequent year, the second additional unadjusted
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pensionable earnings of a contributor for a year are an amount equal to the least of (2) Paragraph 53.2(1)(b) of the Act is amended by
striking out “and” at the end of subparagraph (i) and by replacing subparagraph (ii) with the following: (ii) their earnings on which a second additional contribution has been made for the year under a provincial pension plan, calculated as the aggregate of (A) the amount that is determined in the prescribed manner to be their salary and wages on which a second additional contribution has been made for the year by them under a provincial pension plan, and (B) the amount of any second additional contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the second additional contribution rate for self-employed persons for the year, and (iii) the amount of any second additional contribution required to be made by the contributor for the year in respect of the contributor’s self-employed earnings divided by the second additional contribution rate for self-employed persons for the year, and 380 Sections 54 to 54.2 of the Act are replaced by the following:
Attribution of amount for first additional contributory period — one child 53.3 (1) An amount, determined by the following formula, shall be attributed to a contributor for a year during which they were a family allowance recipient with respect to one child, if that amount is greater than their first additional unadjusted pensionable earnings for that year and is greater than their basic exemption for the year: [[(M1 × A) + (M2 × B) + (M3 × C) + (M4 × D) + (M5 × E) + (M6 × F) + Q]/R] × T
where A
is the first additional unadjusted pensionable earnings of the contributor for the fifth year before the year in which the contributor became a family allowance recipient with respect to the child, divided
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by the Year’s Maximum Pensionable Earnings for that fifth year; B
is the first additional unadjusted pensionable earnings of the contributor for the fourth year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the Year’s Maximum Pensionable Earnings for that fourth year;
C
is the first additional unadjusted pensionable earnings of the contributor for the third year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the Year’s Maximum Pensionable Earnings for that third year;
D
is the first additional unadjusted pensionable earnings of the contributor for the second year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the Year’s Maximum Pensionable Earnings for that second year;
E
is the first additional unadjusted pensionable earnings of the contributor for the year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the Year’s Maximum Pensionable Earnings for that prior year;
F
is, (a) in the case where an amount has been previously attributed by this section for the year in which the contributor became a family allowance recipient with respect to the child, that amount, or (b) in any other case, (i) if the contributor became a family allowance recipient with respect to the child in January, zero, or (ii) in any other case, the lesser of 1 and the number determined by the formula G/[H × (M6/12)]
where
M1
G
is the first additional unadjusted pensionable earnings of the contributor for the year in which the contributor became a family allowance recipient with respect to the child, and
H
is the Year’s Maximum Pensionable Earnings for the year in which the contributor became a family allowance recipient with respect to the child;
is the lesser of
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(a) the number of months in the contributor’s
first additional contributory period in the fifth year before the year in which the contributor became a family allowance recipient with respect to the child, and (b) the number determined by the formula 12 − M6 M2
is the number of months in the contributor’s first additional contributory period in the fourth year before the year in which the contributor became a family allowance recipient with respect to the child;
M3
is the number of months in the contributor’s first additional contributory period in the third year before the year in which the contributor became a family allowance recipient with respect to the child;
M4
is the number of months in the contributor’s first additional contributory period in the second year before the year in which the contributor became a family allowance recipient with respect to the child;
M5
is the number of months in the contributor’s first additional contributory period in the year before the year in which the contributor became a family allowance recipient with respect to the child;
M6
is the number of months in the contributor’s first additional contributory period in the year in which the contributor became a family allowance recipient with respect to the child that are before the month in which they became a family allowance recipient with respect to that child;
Q
is, as the case may be, (a) if the sum of M1, M2, M3, M4, M5 and M6 is less than 36, the number determined by the formula [36 − (M1 + M2 + M3 + M4 + M5 + M6)] × 0.4 (b) in any other case, zero;
R
is the greater of 36 and the sum of M1, M2, M3, M4, M5 and M6; and
T
is the Year’s Maximum Pensionable Earnings for the year for which the amount is to be attributed.
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Attribution of amount for first additional contributory period — more than one child (2) If the contributor is a family allowance recipient with
respect to more than one child in a year, an amount shall be attributed to the contributor for that year that is the greater of each amount determined under subsection (1), calculated with respect to each child without regard to the other children. Year in which retirement pension becomes payable (3) For the purposes of subsection (1), for the year in which a retirement pension becomes payable under this Act, the contributor’s basic exemption is equal to that proportion of the amount of the Year’s Basic Exemption that the number of months in the year that are before the retirement pension becomes payable is of 12.
Attribution of amount for second additional contributory period — one child 53.4 (1) An amount, determined by the following formula, shall be attributed to a contributor for a year during which they were a family allowance recipient with respect to one child, if that amount is greater than their second additional unadjusted pensionable earnings for that year: [[(M1 × A) + (M2 × B) + (M3 × C) + (M4 × D) + (M5 × E) + (M6 × F)]/R] × T
where A
is the second additional unadjusted pensionable earnings of the contributor for the fifth year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings, for that fifth year;
B
is the second additional unadjusted pensionable earnings of the contributor for the fourth year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings for that fourth year;
C
is the second additional unadjusted pensionable earnings of the contributor for the third year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings for that third year;
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D
is the second additional unadjusted pensionable earnings of the contributor for the second year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings for that second year;
E
is the second additional unadjusted pensionable earnings of the contributor for the year before the year in which the contributor became a family allowance recipient with respect to the child, divided by the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings for that prior year;
F
is, (a) in the case where an amount has been previously attributed by this section for the year in which the contributor became a family allowance recipient with respect to the child, that amount, or (b) in any other case (i) if the contributor became a family allowance
recipient with respect to the child in January, zero, or (ii) in any other case, the lesser of 1 and the
number determined by the formula G/[H × (M6/12)]
where
M1
G
is the second additional unadjusted pensionable earnings of the contributor for the year in which the contributor became a family allowance recipient with respect to the child, and
H
is the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings for the year in which the contributor became a family allowance recipient with respect to the child;
is the lesser of (a) the number of months in the contributor’s second additional contributory period in the fifth year before the year in which the contributor became a family allowance recipient with respect to the child, and (b) the number determined by the formula 12 − M6
M2
is the number of months in the contributor’s second additional contributory period in the fourth year before the year in which the contributor
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became a family allowance recipient with respect to the child; M3
is the number of months in the contributor’s second additional contributory period in the third year before the year in which the contributor became a family allowance recipient with respect to the child;
M4
is the number of months in the contributor’s second additional contributory period in the second year before the year in which the contributor became a family allowance recipient with respect to the child;
M5
is the number of months in the contributor’s second additional contributory period in the year before the year in which the contributor became a family allowance recipient with respect to the child;
M6
is the number of months in the contributor’s second additional contributory period in the year in which the contributor became a family allowance recipient with respect to the child that are before the month in which they became a family allowance recipient with respect to that child;
R
is the greater of 36 and the sum of M1, M2, M3, M4, M5 and M6; and
T
is the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings for the year for which the amount is to be attributed.
Attribution of amount for second additional contributory period — more than one child (2) If the contributor is a family allowance recipient with
respect to more than one child in a year, an amount shall be attributed to the contributor for that year that is the greater of each amount determined under subsection (1), calculated with respect to each child without regard to the other children.
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First additional unadjusted pensionable earnings for years of attribution 53.5 For each year in which there is an attribution of an amount under section 53.3, the amount of the first additional unadjusted pensionable earnings of a contributor for the year determined under section 53.1 is to be replaced by that amount and that amount is considered to be the contributor’s first additional unadjusted pensionable earnings for that year.
Second additional unadjusted pensionable earnings for years of attribution 53.6 For each year in which there is an attribution of an
amount under section 53.4, the amount of the second additional unadjusted pensionable earnings of a contributor for the year determined under section 53.2 is to be replaced by that amount and that amount is considered to be the contributor’s second additional unadjusted pensionable earnings for that year.
Base unadjusted pensionable earnings for years of division 54 The amount of the base unadjusted pensionable earnings of a contributor for a year determined under section 53 is to be adjusted for each year in which there is a division of base unadjusted pensionable earnings under section 55 or 55.1 and under a provincial pension plan.
First additional unadjusted pensionable earnings for years of division 54.1 The amount of the first additional unadjusted pensionable earnings of a contributor for a year determined under section 53.1 is to be adjusted for each year in which there is a division of those earnings under section 55.1 and under a provincial pension plan.
Second additional unadjusted pensionable earnings for years of division 54.2 The amount of the second additional unadjusted
pensionable earnings of a contributor for a year determined under section 53.2 is to be adjusted for each year in which there is a division of those earnings under section 55.1 and under a provincial pension plan. 381 (1) Subsections 55.2(5.1) to (7) of the Act are replaced by the following:
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Division of first additional unadjusted pensionable earnings (5.1) If there is a division under section 55.1, the first additional unadjusted pensionable earnings for each person subject to the division for the period of cohabitation attributable to first additional contributions made under this Act, determined in the same manner as the total first additional pensionable earnings of a contributor attributable to first additional contributions made under this Act are determined in section 78.1, are to be added and then divided equally, and the first additional unadjusted pensionable earnings so divided are to be attributed to each person.
Division of second additional unadjusted pensionable earnings (5.2) If there is a division under section 55.1, the second
additional unadjusted pensionable earnings for each person subject to the division for the period of cohabitation attributable to second additional contributions made under this Act, determined in the same manner as the total second additional pensionable earnings of a contributor attributable to second additional contributions made under this Act are determined in section 78.2, are to be added and then divided equally, and the second additional unadjusted pensionable earnings so divided are to be attributed to each person.
Effect of division of base unadjusted pensionable earnings (6) If there is a division of base unadjusted pensionable earnings under section 55.1 and under a provincial pension plan, for the purposes of benefit calculation and payment under this Act, the total base unadjusted pensionable earnings of a contributor for a year of division are the aggregate of their base unadjusted pensionable earnings attributed under subsection (5) and their base unadjusted pensionable earnings attributed under a provincial pension plan.
Effect of division of first additional unadjusted pensionable earnings (6.1) If there is a division of first additional unadjusted pensionable earnings under section 55.1 and under a provincial pension plan, for the purposes of benefit calculation and payment under this Act, the total first additional unadjusted pensionable earnings of a contributor
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for a year of division are the aggregate of their first additional unadjusted pensionable earnings attributed under subsection (5.1) and their first additional unadjusted pensionable earnings attributed under a provincial pension plan.
Effect of division of second additional unadjusted pensionable earnings (6.2) If there is a division of second additional unadjusted pensionable earnings under section 55.1 and under a provincial pension plan, for the purposes of benefit calculation and payment under this Act, the total second additional unadjusted pensionable earnings of a contributor for a year of division are the aggregate of their second additional unadjusted pensionable earnings attributed under subsection (5.2) and their second additional unadjusted pensionable earnings attributed under a provincial pension plan.
Provincial pension plans (7) No division of unadjusted pensionable earnings under section 55.1 is to be made for any month during which the persons subject to the division cohabited and for which either of them contributed to a provincial pension plan (and, for the purposes of this subsection, months during which the persons cohabited are to be determined in the prescribed manner), unless the unadjusted pensionable earnings attributed to the persons under the provincial pension plan are divided for that month in a manner substantially similar to that described in this section and section 55.1.
(2) Paragraph 55.2(8.1)(c) of the Act is replaced by
the following: (c) for the period in which one of the persons was a
beneficiary of a retirement pension under this Act or under a provincial pension plan. (3) Paragraph 55.2(8.2)(b) of the Act is replaced by
the following: (b) for the period in which one of the persons was a
beneficiary of a retirement pension under this Act or under a provincial pension plan. 382 (1) Subsections 57(1) and (1.1) of the Act are
replaced by the following:
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Amount of death benefit 57 (1) A death benefit payable to the estate or succession of a contributor is a lump sum amount equal to (a) if the contributor’s death occurs before January 1,
2019, the lesser of (i) six times the amount of the contributor’s retirement pension, calculated as provided in subsection (2), and (ii) ten per cent of the Year’s Maximum Pensionable Earnings for the year in which the contributor died; or (b) if the contributor’s death occurs after December
31, 2018, $2,500. Maximum in cases of death after December 31, 1997 (1.1) Despite paragraph 57(1)(a), when the contributor’s
death occurs after December 31, 1997, the lump sum referred to in that paragraph shall not exceed $2,500. (2) The portion of subsection 57(2) of the Act before paragraph (a) is replaced by the following:
Calculation of contributor’s retirement pension (2) The amount of the contributor’s retirement pension
to be used for the purposes of paragraph (1)(a) is 383 (1) The portion of paragraph 58(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) in the case of a survivor who has not reached 65 years of age and to whom no retirement pension is payable under this Act or a provincial pension plan, for any month before January 2019, a basic monthly amount consisting of (2) Subsection 58(1) of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after paragraph (a): (a.1) in the case of a survivor who has not reached 65 years of age and to whom no retirement pension is payable under this Act or a provincial pension plan, for any month after December 2018, a basic monthly amount consisting of (i) a flat rate benefit, calculated as provided in subsection (1.1), and
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(ii) 37.5% of the amount of the contributor’s retirement pension, which amount is calculated as the aggregate of (A) the amount calculated as provided in subsection (3), (B) the amount calculated as provided in subsection (3.1), and (C) the amount calculated as provided in subsection (3.4); and (3) The portion of subsection 58(1.1) of the Act before paragraph (a) is replaced by the following: Amount of flat rate benefit (1.1) The amount of the flat rate benefit referred to in
subparagraphs (1)(a)(i) and (a.1)(i) is (4) Clause 58(2)(a)(i)(A) of the Act is replaced by the following: (A) a flat rate benefit, calculated as provided in subsection (1.1), or, if a post-retirement disability benefit is payable to the survivor, the greater of (I) the flat rate benefit, and (II) the post-retirement disability benefit, and (5) Clause 58(6)(a)(i)(A) of the Act is replaced by
the following: (A) the flat rate benefit payable under subparagraph (1)(a)(i) or (a.1)(i), and (6) Clause 58(6)(a)(ii)(A) of the Act is replaced by
the following: (A) the aggregate of (I) the greater of 1 the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii) if the amounts referred to in clauses (1)(a)(ii)(B) and (C) or (a.1)(ii)(B) and (C) had not been included in the calculation made under that subparagraph, and 2 the amount that would have been
payable under paragraph 56(1)(b) if the
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amounts referred to in subparagraphs 56(1)(b)(ii) and (iii) had not been included in the calculation made under that paragraph, and (II) 60% of the lesser of the amount described in sub-subclause (I)(1) and the amount described in sub-subclause (I)(2), and (7) Paragraphs 58(6)(b) and (c) of the Act are replaced by the following: (b) the aggregate of (i) the greater of (A) the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii) if the amounts referred to in clauses (1)(a)(ii)(A) and (C) or (a.1)(ii)(A) and (C) had not been included in the calculation made under that subparagraph, and (B) the amount that would have been payable under paragraph 56(1)(b) if the amounts referred to in subparagraphs 56(1)(b)(i) and (iii) had not been included in the calculation made under that paragraph, and (ii) 60% of the lesser of the amount described in subclause (A) and the amount described in subclause (B), and (c) the aggregate of (i) the greater of (A) the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii) if the amounts referred to in clauses (1)(a)(ii)(A) and (B) or (a.1)(ii)(A) and (B) had not been included in the calculation made under that subparagraph, and (B) the amount that would have been payable under paragraph 56(1)(b) if the amounts referred to in subparagraphs 56(1)(b)(i) and (ii) had not been included in the calculation made under that paragraph, and (ii) 60% of the lesser of the amount described in subclause (A) and the amount described in subclause (B). (8) Subparagraph 58(6.2)(a)(i) of the Act is replaced by the following:
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(i) the flat rate benefit payable under subparagraph (1)(a)(i) or (a.1)(i), and (9) Subparagraph 58(6.2)(b)(i) of the Act is replaced by the following: (i) the aggregate of the amounts payable under subparagraph (1)(a)(ii) or (a.1)(ii) and paragraph 56(1)(b), and (10) Paragraphs 58(8)(a) to (c) of the Act are replaced by the following: (a) the aggregate of (i) the greater of (A) the flat rate benefit payable under subparagraph (1)(a)(i) or (a.1)(i), and (B) the flat rate benefit payable under the
provincial pension plan in respect of disability, and (ii) the lesser of (A) the aggregate of (I) the greater of 1 the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii), as the case may be, if the amounts referred to in clauses (1)(a)(ii)(B) and (C) or (a.1)(ii)(B) and (C), as the case may be, had not been included in the calculation made under that subparagraph, and 2 the base portion of the contributor’s retirement pension payable to the survivor under the provincial pension plan in respect of disability, and (II) 60% of the lesser of the amount described in subclause (I)(1) and the amount described in subclause (I)(2), and (B) 75% of the amount of a benefit of 25% of
1/12 of the survivor’s Maximum Pensionable Earnings Average for the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s disability pension commenced to be payable, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the survivor first became qualified to
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receive the survivor’s pension and the year in which the survivor’s disability pension commenced to be payable, (b) the aggregate of (i) the greater of (A) the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii), as the case may be, if the amounts referred to in clauses (1)(a)(ii)(A) and (C) or (a.1)(ii)(A) and (C), as the case may be, had not been included in the calculation made under that subparagraph, and (B) the first additional portion of the contributor’s retirement pension payable to the survivor under the provincial pension plan in respect of disability, and (ii) 60% of the lesser of the amount described in subclause (A) and the amount described in subclause (B), and (c) the aggregate of (i) the greater of (A) the amount that would have been payable under subparagraph (1)(a)(ii) or (a.1)(ii), as the case may be, if the amounts referred to in clauses (1)(a)(ii)(A) and (B) or (a.1)(ii)(A) and (B), as the case may be, had not been included in the calculation made under that subparagraph, and (B) the second additional portion of the contributor’s retirement pension payable to the survivor under the provincial pension plan in respect of disability, and (ii) 60% of the lesser of the amount described in subclause (A) and the amount described in subclause (B). (11) Subparagraph 58(8.1)(a)(i) of the Act is replaced by the following: (i) the flat rate benefit payable under subparagraph (1)(a)(i) or (a.1)(i), and (12) Clause 58(8.1)(b)(i)(A) of the Act is replaced
by the following: (A) the amounts payable under subparagraph
(1)(a)(ii) or (a.1)(ii), and
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384 (1) The formula in subsection 59.1(3) of the Act is replaced by the following: [(A × F/B) × C × D × E]/12 (2) Subsection 59.1(3) of the Act is amended by striking out “and” at the end of the description of D, by adding “and” at the end of the description of E and by adding the following after the description of E: F
is the amount determined by the formula G/H
where G
is the amount of the earnings referred to in subparagraph 53.1(1)(b)(i), and
H
is the aggregate of the earnings referred to in subparagraph 53.1(1)(b)(i) and those referred to in subparagraph 53.1(1)(b)(ii).
(3) The formula in subsection 59.1(5) of the Act is
replaced by the following: [(A × F/B) × C × D × E]/12 (4) Subsection 59.1(5) of the Act is amended by striking out “and” at the end of the description of D, by adding “and” at the end of the description of E and by adding the following after the description of E: F
is the amount determined by the formula G/H
where G
is the amount of the earnings referred to in subparagraph 53.2(1)(b)(i), and
H
is the aggregate of the earnings referred to in subparagraph 53.2(1)(b)(i) and those referred to in subparagraph 53.2(1)(b)(ii).
385 The Act is amended by adding the following after section 59.1:
Post-retirement Disability Benefit Amount of benefit 59.2 A post-retirement disability benefit payable to a
contributor is a basic monthly amount that is (a) in the case of a benefit payable for a month in the
year 2019, an amount calculated by multiplying (i) $485.20
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by (ii) the ratio that the Pension Index for 2019 bears to the Pension Index for 2018; and (b) in the case of a benefit payable for a month in the
year 2020 or any subsequent year, an amount calculated by multiplying (i) the amount of the benefit that would have been payable for a month in the year preceding that year
by (ii) the ratio that the Pension Index for the year in which the benefit is payable bears to the Pension Index for the year preceding that year.
386 Subsection 60(2.1) of the Act is replaced by
the following: Certain applications may not be approved (2.1) An application referred to in subsection (2) is not to be approved if it is made in respect of a post-retirement disability benefit or, if the application is received after December 31, 1997, a disability pension.
387 Subsection 65(3) of the Act is replaced by the following:
Exception (3) Despite subsections (1) and (1.1), if an administrator
of a disability income program who is approved by the Minister makes a payment under that program to a person for a month or any portion of a month that would not have been made if a benefit under paragraph 44(1)(b) or (h) had been paid to that person for that period and subsequently a benefit becomes payable or payment of a benefit may be made under this Act to that person for that period, the Minister may, in accordance with any terms and conditions that may be prescribed, deduct from that benefit and pay to the administrator an amount not exceeding the amount of the payment made under that program.
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388 The heading before section 69 of the Act is
replaced by the following:
Disability Pension and Postretirement Disability Benefit 389 The Act is amended by adding the following after section 70:
Commencement of benefit 70.01 Subject to section 62, if payment of a post-retirement disability benefit is approved, the benefit is payable for each month commencing with the fourth month following the month after December 2018 in which the applicant became disabled, except that if the applicant was, at any time during the five-year period next before the month in which the applicant became disabled as a result of which the payment is approved, in receipt of a disability pension payable under this Act or under a provincial pension plan or a post-retirement disability benefit, (a) the benefit is payable for each month commencing
with the month next following the month after December 2018 in which the applicant became disabled as a result of which the payment is approved; and (b) the reference to “fifteen months” in paragraph
42(2)(b) shall be read as a reference to “twelve months”. When benefit ceases to be payable 70.02 A post-retirement disability benefit ceases to be
payable with the payment (a) for the month in which the beneficiary ceases to be
disabled; (b) for the month in which the beneficiary reaches 65
years of age; or (c) for the month in which the beneficiary dies. 390 (1) Subsections 70.1(1) and (2) of the Act are
replaced by the following: Reinstatement of disability pension or postretirement disability benefit 70.1 (1) Subject to this section, a person who has ceased
to receive a disability pension or a post-retirement disability benefit because they have returned to work is entitled to have that pension or benefit reinstated if, within two years after the month in which they ceased to receive it, they become incapable again of working.
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Request for reinstatement (2) A request by a person for reinstatement of a disability
pension or a post-retirement disability benefit shall be made to the Minister in accordance with the regulations. Subsections 60(2), (4), (5) and (8) to (12) apply to the request, with any modifications that the circumstances require. (2) Paragraphs 70.1(3)(a) to (c) of the Act are replaced by the following: (a) the person has a severe and prolonged mental or
physical disability that is the same as, or is related to, the disability that entitled the person to receive the disability pension or post-retirement disability benefit that is the subject of the request; (b) not more than two years have elapsed from the
month in which the person ceased to receive the disability pension or post-retirement disability benefit to the month when they became incapable again of working; and (c) the person had not reached 65 years of age and, if the request is for reinstatement of a disability pension, was not receiving a retirement pension in the month in which they became incapable again of working.
(3) Subsections 70.1(4) to (8) of the Act are replaced by the following: Reinstatement of disabled contributor’s child benefit (4) On reinstatement of a pension or benefit under subsection (3), the Minister shall approve the reinstatement of a disabled contributor’s child benefit that had been payable to the child of the person whose pension or benefit is reinstated if the Minister is satisfied that the child meets the requirements under this Act for payment of a disabled contributor’s child benefit. Notification of decision — disability pension or postretirement disability benefit (5) The Minister shall in writing inform a person who
makes the request for reinstatement of a pension or benefit of the Minister’s decision whether or not to approve the request. Notification of decision — disabled contributor’s child benefit (6) The Minister shall in writing inform the person who has made the request for reinstatement of a pension or benefit, a child of that person or, in relation to that child,
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a person or agency referred to in section 75 of the Minister’s decision whether or not to approve a disabled contributor’s child benefit. Application of provisions — reinstated pension or benefit (7) The provisions of this Act that apply to a disability pension or a post-retirement disability benefit, as the case may be, except paragraphs 42(2)(b), 44(1)(b) and (h) and (2)(a) and subsection 44(4) and sections 69 and 70.01, apply to a pension or benefit that is reinstated under this section, with any modifications that the circumstances require.
Application of provisions — disabled contributor’s child benefit (8) The provisions of this Act that apply to a disabled
contributor’s child benefit, except paragraphs 44(1)(e) and 44(2)(a) and subsections 44(4) and 74(2), apply to a disabled contributor’s child benefit that is reinstated under this section, with such modifications as the circumstances require. (4) Subsection 70.1(10) of the Act is replaced by the following:
Commencement of payments (10) A disability pension, post-retirement disability benefit or disabled contributor’s child benefit that is reinstated pursuant to a request under this section is payable commencing with the month following the month in which the person who made the request under this section became incapable again of working. 391 Paragraph 71(2)(c) of the Act is replaced by
the following: (c) if the contributor’s death occurs before January 1,
2019, the amount of the death benefit is less than the prescribed amount. 392 (1) Section 72 of the Act is replaced by the
following: Commencement of pension 72 Subject to section 62, if payment of a survivor’s pension is approved, the pension is payable for each month commencing with the month following (a) the month in which the contributor died, in the case of a survivor who at the time of the death of the contributor had reached thirty-five years of age or was a survivor with dependent children,
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(b) the month in which the survivor became a survivor
who, not having reached sixty-five years of age, is disabled, in the case of a survivor other than a survivor described in paragraph (a), or (c) the month in which the survivor reached sixty-five years of age, in the case of a survivor other than a survivor described in paragraph (a) or (b).
However, in no case is the pension payable earlier than for the twelfth-month preceding the month following the month in which the application was received. (2) Section 72 of the Act is replaced by the following:
Commencement of pension 72 Subject to section 62, if payment of a survivor’s pension is approved, the pension is payable for each month commencing with, (a) if subparagraph 44(1)(d)(i) applies, the month following the month in which (i) the contributor died, in the case of a survivor who at the time of the death of the contributor had reached 35 years of age or was a survivor with dependent children, (ii) the survivor became a survivor who, not having
reached 65 years of age, is disabled, in the case of a survivor other than a survivor described in subparagraph (i), or (iii) the survivor reached 65 years of age, in the case of a survivor other than a survivor described in subparagraph (i) or (ii); or (b) if subparagraph 44(1)(d)(ii) applies, the month following the month in which the contributor died.
However, in no case is the pension payable earlier than for the twelfth-month preceding the month following the month in which the application was received. 393 Subparagraph 74(2)(a)(i) of the Act is replaced by the following: (i) the month commencing with which a disability pension is payable to the contributor under this Act or under a provincial pension plan or a post-retirement disability benefit is payable under this Act, and 394 Paragraph 76(1)(c) of the Act is replaced by the following:
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(c) the contributor’s disability pension or post-retirement disability benefit ceases to be payable; 395 Paragraphs 77(a) and (b) of the Act are replaced by the following: (a) the aggregate of the contributor’s total pensionable
earnings, total first additional pensionable earnings and total second additional pensionable earnings attributable to contributions made under this Act, is to (b) the aggregate of the contributor’s total pensionable earnings, total first additional pensionable earnings and total second additional pensionable earnings.
396 Paragraph 78(b) of the Act is replaced by the following: (b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a base contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53(1)(b)(ii). 397 The Act is amended by adding the following after section 78:
Total first additional pensionable earnings attributable to first additional contributions made under Act 78.1 The total first additional pensionable earnings of a
contributor attributable to first additional contributions made under this Act are an amount equal to the amount that their total first additional pensionable earnings would be if the first additional unadjusted pensionable earnings of the contributor for a year were that proportion of their first additional unadjusted pensionable earnings for the year that (a) the contributor’s earnings on which a first additional contribution has been made for the year under this Act, calculated as provided in subparagraph 53.1(1)(b)(i), are of (b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a first additional contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53.1(1)(b)(ii).
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Total second additional pensionable earnings attributable to second additional contributions made under Act 78.2 The total second additional pensionable earnings
of a contributor attributable to second additional contributions made under this Act are an amount equal to the amount that their total second additional pensionable earnings would be if the second additional unadjusted pensionable earnings of the contributor for a year were that proportion of their second additional unadjusted pensionable earnings for the year that (a) the contributor’s earnings on which a second additional contribution has been made for the year under this Act, calculated as provided in subparagraph 53.2(1)(b)(i),
are of (b) the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a second additional contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53.2(1)(b)(ii).
398 The Act is amended by adding the following after section 79:
Total first additional pensionable earnings attributable to first additional contributions made under Act as a result of division 79.1 For a year of a division as determined under section 55.1 and under a provincial pension plan, the total first additional pensionable earnings of a contributor attributable to first additional contributions made under this Act are an amount equal to the amount that their total first additional pensionable earnings would be if the first additional unadjusted pensionable earnings of the contributor for the year were that proportion of their first additional unadjusted pensionable earnings for the year that (a) their first additional unadjusted pensionable earnings attributed under subsection 55.2(5.1) are of (b) their total first additional unadjusted pensionable
earnings for the year determined under subsection 55.2(6.1).
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Total second additional pensionable earnings attributable to second additional contributions made under Act as a result of division 79.2 For a year of a division as determined under section 55.1 and under a provincial pension plan, the total second additional pensionable earnings of a contributor attributable to second additional contributions made under this Act are an amount equal to the amount that their total second additional pensionable earnings would be if the second additional unadjusted pensionable earnings of the contributor for the year were that proportion of their second additional unadjusted pensionable earnings for the year that (a) their second additional unadjusted pensionable
earnings attributed under subsection 55.2(5.2) are of (b) their total second additional unadjusted pensionable earnings for the year determined under subsection 55.2(6.2).
399 (1) Paragraph 89(1)(b.1) of the Act is replaced by the following: (b.1) prescribing the time and manner for making requests for reinstatement of a disability pension or post-retirement disability benefit under section 70.1, and the information and evidence to be furnished in connection with requests; (2) Paragraph 89(1)(k) of the Act is repealed. 400 The definition additional Canada Pension Plan in section 91 of the Act is replaced by the following:
additional Canada Pension Plan means the part of the Canada Pension Plan relating to the portions of benefits that are referred to in paragraphs 46(1)(b) and (c), subparagraphs 56(1)(b)(ii) and (iii), clauses 58(1)(a)(ii)(B) and (C) and (a.1)(ii)(B) and (C), subparagraphs 58(1)(b)(ii) and (iii) and subsections 59.1(3) and (5) and all contributions in respect of those portions of benefits. (régime de pensions supplémentaire du Canada) 401 (1) Subsections 113.1(11.141) and (11.142) of
the Act are replaced by the following:
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Deemed changes to rates — additional Canada Pension Plan (11.141) Subject to subsection (11.143), if, at October 1
of the year before a three-year period for which a review is required by subsection (1), any of the following conditions is met, Schedule 2 is deemed to have been amended as of the next day after that October 1 to change the first additional contribution rates or second additional contribution rates for each year after that October 1, if required, in accordance with the calculations set out in the regulations: (a) the difference obtained by subtracting the first additional contribution rate specified in the most recent report prepared for the purpose of subsection 115(1) from the first additional contribution rate for self-employed persons set out in Schedule 2, for the year after that October 1, is within a range set out in the regulations for the purpose of this paragraph; (b) the following differences are within the same
range set out in the regulations for the purpose of this paragraph: (i) the difference obtained by subtracting the first
additional contribution rate specified in the most recent report prepared for the purpose of subsection 115(1) from the first additional contribution rate for self-employed persons set out in Schedule 2, for the year after that October 1, and (ii) the difference obtained by subtracting the first
additional contribution rate specified in the report prepared for the purpose of section 115 that precedes the report referred to in subparagraph (i), from the first additional contribution rate for selfemployed persons set out in Schedule 2, for the year that is two years before that October 1; (c) the difference obtained by subtracting the second
additional contribution rate specified in the most recent report prepared for the purpose of subsection 115(1) from the second additional contribution rate for self-employed persons set out in Schedule 2, for the year after that October 1, is within a range set out in the regulations for the purpose of this paragraph; or (d) the following differences are within the same range set out in the regulations for the purpose of this paragraph: (i) the difference obtained by subtracting the second additional contribution rate specified in the most recent report prepared for the purpose of subsection 115(1) from the second additional
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contribution rate for self-employed persons set out in Schedule 2, for the year after that October 1, and (ii) the difference obtained by subtracting the second additional contribution rate specified in the report prepared for the purpose of section 115 that precedes the report referred to in subparagraph (i), from the second additional contribution rate for self-employed persons set out in Schedule 2, for the year that is two years before that October 1.
Determination of benefits — additional Canada Pension Plan (11.142) Subject to subsection (11.143), if, at October 1
of the year before a three-year period for which a review is required by subsection (1), any of the conditions set out in paragraphs (11.141)(a) to (d) is met, the portions of benefits under this Act in respect of the additional Canada Pension Plan, for each year after that October 1, shall be determined in accordance with the regulations.
(2) Paragraph 113.1(11.144)(b) of the Act is replaced by the following: (b) the determination of the ranges referred to in
paragraphs (11.141)(a) to (d); and (3) Section 113.1 of the Act is amended by adding
the following after subsection (11.145):
Review of regulations (11.146) In the first review required by subsection (1)
after 2027 and every third review that follows, the Minister of Finance and ministers of the Crown from the included provinces shall, as part of the review, also review the regulations made under subsection 113.1(11.144) and the regulations made for the purposes of paragraphs 115(1.1)(d) and (e), and may make recommendations as to whether any of those regulations should be amended.
Coming into Force Subsection 114(2) of Canada Pension Plan does not apply 402 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.
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Order in council (2) This Division, other than subsections 361(1)
and (2), sections 365 and 371 and subsections 372(3), (5) and (6), 392(1), 399(2) and 401(3), comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.
DIVISION 20 R.S., c. C-46
Criminal Code Amendments to the Act 403 The portion of subsection 2.2(1) of the Criminal Code before paragraph (a) is replaced by the following:
Acting on victim’s behalf 2.2 (1) For the purposes of sections 606, 672.5, 715.37, 722, 737.1 and 745.63, any of the following individuals may act on the victim’s behalf if the victim is dead or incapable of acting on their own behalf: 404 The Act is amended by adding the following before Part XXIII:
PART XXII.1
Remediation Agreements Definitions 715.3 (1) The following definitions apply in this Part.
court means a superior court of criminal jurisdiction but does not include a court of appeal. (tribunal) offence means any offence listed in the schedule to this Part. (infraction) organization has the same meaning as in section 2 but does not include a public body, trade union or municipality. (organisation) remediation agreement means an agreement, between an organization accused of having committed an offence and a prosecutor, to stay any proceedings related to that offence if the organization complies with the terms of the agreement. (accord de réparation) victim has the same meaning as in section 2 but, with respect to an offence under section 3 or 4 of the
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Corruption of Foreign Public Officials Act, it includes any person outside Canada. (victime)
Acting on victim’s behalf (2) For the purposes of this Part, a third party not referred to in section 2.2 may also act on a victim’s behalf when authorized to do so by the court, if the victim requests it or the prosecutor deems it appropriate. Purpose 715.31 The purpose of this Part is to establish a remediation agreement regime that is applicable to organizations alleged to have committed an offence and that has the following objectives: (a) to denounce an organization’s wrongdoing and the
harm that the wrongdoing has caused to victims or to the community; (b) to hold the organization accountable for its wrongdoing through effective, proportionate and dissuasive penalties; (c) to contribute to respect for the law by imposing an
obligation on the organization to put in place corrective measures and promote a compliance culture; (d) to encourage voluntary disclosure of the wrongdoing; (e) to provide reparations for harm done to victims or to the community; and (f) to reduce the negative consequences of the wrongdoing for persons — employees, customers, pensioners and others — who did not engage in the wrongdoing, while holding responsible those individuals who did engage in that wrongdoing.
Conditions for remediation agreement 715.32 (1) The prosecutor may enter into negotiations
for a remediation agreement with an organization alleged to have committed an offence if the following conditions are met: (a) the prosecutor is of the opinion that there is a reasonable prospect of conviction with respect to the offence; (b) the prosecutor is of the opinion that the act or
omission that forms the basis of the offence did not cause and was not likely to have caused serious bodily harm or death, or injury to national defence or national security, and was not committed for the benefit of,
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at the direction of, or in association with, a criminal organization or terrorist group; (c) the prosecutor is of the opinion that negotiating the agreement is in the public interest and appropriate in the circumstances; and (d) the Attorney General has consented to the negotiation of the agreement.
Factors to consider (2) For the purposes of paragraph (1)(c), the prosecutor
must consider the following factors: (a) the circumstances in which the act or omission
that forms the basis of the offence was brought to the attention of investigative authorities; (b) the nature and gravity of the act or omission and its impact on any victim; (c) the degree of involvement of senior officers of the
organization in the act or omission; (d) whether the organization has taken disciplinary
action, including termination of employment, against any person who was involved in the act or omission; (e) whether the organization has made reparations or
taken other measures to remedy the harm caused by the act or omission and to prevent the commission of similar acts or omissions; (f) whether the organization has identified or expressed a willingness to identify any person involved in wrongdoing related to the act or omission; (g) whether the organization — or any of its representatives — was convicted of an offence or sanctioned by a regulatory body, or whether it entered into a previous remediation agreement or other settlement, in Canada or elsewhere, for similar acts or omissions; (h) whether the organization — or any of its representatives — is alleged to have committed any other offences, including those not listed in the schedule to this Part; and (i) any other factor that the prosecutor considers relevant.
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Factors not to consider (3) Despite paragraph (2)(i), if the organization is alleged to have committed an offence under section 3 or 4 of the Corruption of Foreign Public Officials Act, the prosecutor must not consider the national economic interest, the potential effect on relations with a state other than Canada or the identity of the organization or individual involved.
Notice to organization — invitation to negotiate 715.33 (1) If the prosecutor wishes to negotiate a remediation agreement, they must give the organization written notice of the offer to enter into negotiations and the notice must include (a) a summary description of the offence to which the
agreement would apply; (b) an indication of the voluntary nature of the negotiation process; (c) an indication of the legal effects of the agreement; (d) an indication that, by agreeing to the terms of this notice, the organization explicitly waives the inclusion of the negotiation period and the period during which the agreement is in force in any assessment of the reasonableness of the delay between the day on which the charge is laid and the end of trial; (e) an indication that negotiations must be carried out in good faith and that the organization must provide all information requested by the prosecutor that the organization is aware of or can obtain through reasonable efforts, including information enabling the identification of any person involved in the act or omission that forms the basis of the offence or any wrongdoing related to that act or omission; (f) an indication of how the information disclosed by
the organization during the negotiations may be used, subject to subsection (2); (g) a warning that knowingly making false or misleading statements or knowingly providing false or misleading information during the negotiations may lead to the recommencement of proceedings or prosecution for obstruction of justice; (h) an indication that either party may withdraw from the negotiations by providing written notice to the other party;
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(i) an indication that reasonable efforts must be made
by both parties to identify any victim as soon as practicable; and (j) a deadline to accept the offer to negotiate according to the terms of the notice.
Admissions not admissible in evidence (2) No admission, confession or statement accepting responsibility for a given act or omission made by the organization during the negotiations is admissible in evidence against that organization in any civil or criminal proceedings related to that act or omission, except those contained in the statement of facts or admission of responsibility referred to in paragraphs 715.34(1)(a) and (b), if the parties reach an agreement and it is approved by the court.
Mandatory contents of agreement 715.34 (1) A remediation agreement must include (a) a statement of facts related to the offence that the
organization is alleged to have committed and an undertaking by the organization not to make or condone any public statement that contradicts those facts; (b) the organization’s admission of responsibility for
the act or omission that forms the basis of the offence; (c) an indication of the obligation for the organization
to provide any other information that will assist in identifying any person involved in the act or omission, or any wrongdoing related to that act or omission, that the organization becomes aware of, or can obtain through reasonable efforts, after the agreement has been entered into; (d) an indication of the obligation for the organization
to cooperate in any investigation, prosecution or other proceeding in Canada — or elsewhere if the prosecutor considers it appropriate — resulting from the act or omission, including by providing information or testimony; (e) with respect to any property, benefit or advantage
identified in the agreement that was obtained or derived directly or indirectly from the act or omission, an obligation for the organization to (i) forfeit it to Her Majesty in right of Canada, to be disposed of in accordance with paragraph 4(1)(b.2) of the Seized Property Management Act, (ii) forfeit it to Her Majesty in right of a province, to be disposed of as the Attorney General directs, or
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(iii) otherwise deal with it, as the prosecutor directs; (f) an indication of the obligation for the organization
to pay a penalty to the Receiver General or to the treasurer of a province, as the case may be, for each offence to which the agreement applies, the amount to be paid and any other terms respecting payment; (g) an indication of any reparations, including restitution consistent with paragraph 738(1)(a) or (b), that the organization is required to make to a victim or a statement by the prosecutor of the reasons why reparations to a victim are not appropriate in the circumstances and an indication of any measure required in lieu of reparations to a victim; (h) an indication of the obligation for the organization
to pay a victim surcharge for each offence to which the agreement applies, other than an offence under section 3 or 4 of the Corruption of Foreign Public Officials Act, the amount to be paid and any other terms respecting payment; (i) an indication of the obligation for the organization
to report to the prosecutor on the implementation of the agreement and an indication of the manner in which the report is to be made and any other terms respecting reporting; (j) an indication of the legal effects of the agreement; (k) an acknowledgement by the organization that the agreement has been made in good faith and that the information it has provided during the negotiation is accurate and complete and a commitment that it will continue to provide accurate and complete information while the agreement is in force; (l) an indication of the use that can be made of information obtained as a result of the agreement, subject to subsection (2); (m) a warning that the breach of any term of the agreement may lead to an application by the prosecutor for termination of the agreement and a recommencement of proceedings; (n) an indication of the obligation for the organization
not to deduct, for income tax purposes, the costs of any reparations or other measures referred to in paragraph (g) or any other costs incurred to fulfil the terms of the agreement; (o) a notice of the prosecutor’s right to vary or terminate the agreement with the approval of the court; and
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(p) an indication of the deadline by which the organization must meet the terms of the agreement.
Admissions not admissible in evidence (2) No admission, confession or statement accepting responsibility for a given act or omission made by the organization as a result of the agreement is admissible in evidence against that organization in any civil or criminal proceedings related to that act or omission, except those contained in the statement of facts and admission of responsibility referred to in paragraphs (1)(a) and (b), if the agreement is approved by the court.
Optional content of agreement (3) A remediation agreement may include, among other things, (a) an indication of the obligation for the organization
to establish, implement or enhance compliance measures to address any deficiencies in the organization’s policies, standards or procedures — including those related to internal control procedures and employee training — that may have allowed the act or omission; (b) an indication of the obligation for the organization
to reimburse the prosecutor for any costs identified in the agreement that are related to its administration and that have or will be incurred by the prosecutor; and (c) an indication of the fact that an independent monitor has been appointed, as selected with the prosecutor’s approval, to verify and report to the prosecutor on the organization’s compliance with the obligation referred to in paragraph (a), or any other obligation in the agreement identified by the prosecutor, as well as an indication of the organization’s obligations with respect to that monitor, including the obligations to cooperate with the monitor and pay the monitor’s costs. Independent monitor — conflict of interest 715.35 A candidate for appointment as an independent
monitor must notify the prosecutor in writing of any previous or ongoing relationship, in particular with the organization or any of its representatives, that may have a real or perceived impact on the candidate’s ability to provide an independent verification.
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Duty to inform victims 715.36 (1) After an organization has accepted the offer
to negotiate according to the terms of the notice referred to in section 715.33, the prosecutor must take reasonable steps to inform any victim, or any third party that is acting on the victim’s behalf, that a remediation agreement may be entered into. Interpretation (2) The duty to inform any victim is to be construed and applied in a manner that is reasonable in the circumstances and not likely to interfere with the proper administration of justice, including by causing interference with prosecutorial discretion or compromising, hindering or causing excessive delay to the negotiation of an agreement or its conclusion.
Reasons (3) If the prosecutor elects not to inform a victim or third party under subsection (1), they must provide the court, when applying for approval of the agreement, with a statement of the reasons why it was not appropriate to do so in the circumstances.
Application for court approval 715.37 (1) When the prosecutor and the organization
have agreed to the terms of a remediation agreement, the prosecutor must apply to the court in writing for an order approving the agreement. Coming into force (2) The coming into force of the agreement is subject to
the approval of the court. Consideration of victims (3) To determine whether to approve the agreement, the
court hearing an application must consider (a) any reparations, statement and other measure referred to in paragraph 715.34(1)(g); (b) any statement made by the prosecutor under subsection 715.36(3); (c) any victim or community impact statement presented to the court; and (d) any victim surcharge referred to in paragraph 715.34(1)(h).
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Victim or community impact statement (4) For the purpose of paragraph (3)(c), the rules provided for in sections 722 to 722.2 apply, other than subsection 722(6), with any necessary modifications and, in particular, (a) a victim or community impact statement, or any
other evidence concerning any victim, must be considered when determining whether to approve the agreement under subsection (6); (b) the inquiry referred to in subsection 722(2) must
be made at the hearing of the application; and (c) the duty of the clerk under section 722.1 or subsection 722.2(5) is deemed to be the duty of the prosecutor to make reasonable efforts to provide a copy of the statement to the organization or counsel for the organization as soon as feasible after the prosecutor obtains it.
Victim surcharge (5) For the purpose of paragraph 715.34(1)(h), the amount of the victim surcharge is 30% of any penalty referred to in paragraph 715.34(1)(f), or any other percentage that the prosecutor deems appropriate in the circumstances, and is payable to the treasurer of the province in which the application for approval referred to in section 715.37 is made.
Approval order (6) The court must, by order, approve the agreement if it is satisfied that (a) the organization is charged with an offence to which the agreement applies; (b) the agreement is in the public interest; and (c) the terms of the agreement are fair, reasonable and proportionate to the gravity of the offence.
Stay of proceedings (7) As soon as practicable after the court approves the
agreement, the prosecutor must direct the clerk or other proper officer of the court to make an entry on the record that the proceedings against the organization in respect of any offence to which the agreement applies are stayed by that direction and that entry must be made immediately, after which time the proceedings shall be stayed accordingly.
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Other proceedings (8) No other proceedings may be initiated against the organization for the same offence while the agreement is in force. Limitation period (9) The running of a limitation period in respect of any offence to which the agreement applies is suspended while the agreement is in force.
Variation order 715.38 On application by the prosecutor, the court must, by order, approve any modification to a remediation agreement if the court is satisfied that the agreement continues to meet the conditions set out in subsection 715.37(6). On approval, the modification is deemed to form part of the agreement.
Termination order 715.39 (1) On application by the prosecutor, the court must, by order, terminate the agreement if it is satisfied that the organization has breached a term of the agreement.
Recommencement of proceedings (2) As soon as the order is made, proceedings stayed in accordance with subsection 715.37(7) may be recommenced, without a new information or a new indictment, as the case may be, by the prosecutor giving notice of the recommencement to the clerk of the court in which the stay of the proceedings was entered.
Stay of proceedings (3) If no notice is given within one year after the order is
made under subsection (1), or before the expiry of the time within which the proceedings could have been commenced, whichever is earlier, the proceedings are deemed never to have been commenced. Order declaring successful completion 715.4 (1) On application by the prosecutor, the court must, by order, declare that the terms of the agreement were met if it is satisfied that the organization has complied with the agreement.
Stay of proceedings (2) The order stays the proceedings against the organization for any offence to which the agreement applies, the proceedings are deemed never to have been commenced and no other proceedings may be initiated against the organization for the same offence.
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Deadline 715.41 (1) The prosecutor must, as soon as practicable
after the deadline referred to in paragraph 715.34(1)(p), apply to the court in writing for a variation order under section 715.38, including to extend the deadline, an order terminating the agreement under section 715.39 or an order under section 715.4 declaring that its terms were met and the court may issue any of these orders as it deems appropriate.
Deeming (2) The agreement is deemed to remain in force until a
court issues an order terminating it or declaring that its terms were met. Publication 715.42 (1) Subject to subsection (2), the following must be published by the court as soon as practicable: (a) the remediation agreement approved by the court; (b) an order made under any of sections 715.37 to
715.41 and the reasons for that order or the reasons for the decision not to make that order; and (c) a decision made under subsection (2) and the reasons for that decision.
Decision not to publish (2) The court may decide not to publish the agreement or any order, decision or reasons referred to in subsection (1), in whole or in part, if it is satisfied that the non-publication is necessary for the proper administration of justice.
Factors to be considered (3) To decide whether the proper administration of justice requires making the decision referred to in subsection (2), the court must consider (a) society’s interest in encouraging the reporting of offences and the participation of victims in the criminal justice process; (b) whether it is necessary to protect the identity of any victims, any person not engaged in the wrongdoing and any person who brought the wrongdoing to the attention of investigative authorities; (c) the prevention of any adverse effect to any ongoing investigation or prosecution;
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(d) whether effective alternatives to the decision referred to in subsection (2) are available in the circumstances; (e) the salutary and deleterious effects of making the
decision referred to in subsection (2); and (f) any other factor that the court considers relevant.
Conditions (4) The court may make its decision subject to any conditions that it considers appropriate.
Regulations 715.43 (1) On the recommendation of the Minister of
Justice, the Governor in Council may make regulations generally for the purposes of carrying out this Part, including regulations respecting (a) the form of the remediation agreement; and (b) the verification of compliance by an independent
monitor, including (i) the qualifications for monitors, (ii) the process to select a monitor, (iii) the form and content of a conflict of interest
notification, and (iv) reporting requirements.
Amendment of schedule (2) On the recommendation of the Minister of Justice, the Governor in Council may, by order, amend the schedule by adding or deleting any offence to which a remediation agreement may apply.
Deleting offence (3) If the Governor in Council orders the deletion of an
offence from the schedule to this Part, this Part continues to apply to an organization alleged to have committed that offence if a notice referred to in section 715.33 respecting that offence was sent to the organization before the day on which the order comes into force. 405 The Act is amended by adding, before the Schedule to Part XXV, the schedule to Part XXII.1 set out in the Schedule 6 to this Act.
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Transitional Provisions Offence allegedly committed before section 404 comes into force 406 (1) A remediation agreement may be entered
into in respect of an offence alleged to have been committed before the day on which section 404 comes into force. Meaning (2) For the purpose of subsection (1), remediation
agreement and offence have the same meaning as in section 715.3 of the Criminal Code, as enacted by section 404. 1993, c. 37
Related Amendments to the Seized Property Management Act 407 Paragraph 3(b) of the Seized Property Management Act is amended by striking out “or” at the end of subparagraph (iii), by adding “or” at the end of subparagraph (iv) and by adding the following after subparagraph (iv): (v) forfeited under subparagraph 715.34(1)(e)(i) of
the Criminal Code; 408 Subsection 4(1) of the Act is amended by striking out “or” at the end of paragraph (b.1) and by adding the following after paragraph (b.1): (b.2) forfeited under subparagraph 715.34(1)(e)(i) of
the Criminal Code; or
Coming into Force Ninetieth day after royal assent 409 This Division comes into force on the 90th day after the day on which this Act receives royal assent.
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Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 1
SCHEDULE 1 (Section 93)
SCHEDULE 7 (Sections 2, 158.19, 158.21, 158.24 to 158.27, 158.31, 158.34, 218.1, 233.1, 234.1 and 238.1)
Duty on Cannabis Products 1 Any cannabis product produced in Canada or imported: the amount equal to the total of (a) $0.25 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (b) $0.075 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (c) $0.25 per viable seed included in the cannabis product or used in the production of the cannabis product, and (d) $0.25 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product. 2 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by 2.5%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by 2.5%. 4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 2.5%.
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Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 2
SCHEDULE 2 (Section 160)
SCHEDULE 3
(Subsections 50(1), 53(2) and 55(1), section 56, paragraph 94(c) and s
Pain and Suffering Compensatio Column 1 Rate of Pain and Suffering Compensation (%)
Column 2 Extent of Disability (%)
98-100
93-97
88-92
83-87
78-82
73-77
68-72
63-67
58-62
53-57
48-52
43-47
38-42
33-37
28-32
23-27
18-22
13-17
8-12
5-7
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Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 2 (French)
ANNEXE 2 (article 160)
ANNEXE 3
(paragraphes 50(1), 53(2) et 55(1), article 56, alinéa 94c) et paragraph
Indemnité pour douleur et souffr Colonne 1 Taux d’indemnité (%)
Colonne 2 Degré d’invalidité (%)
98-100
93-97
88-92
83-87
78-82
73-77
68-72
63-67
58-62
53-57
48-52
43-47
38-42
33-37
28-32
23-27
18-22
13-17
8-12
5-7
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Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 3
SCHEDULE 3 (Section 161)
SCHEDULE 4 (Subsection 56.6(5) and paragraphs 94(c) and 133(3)(a) to (c))
Additional Pain and Suffering Co Column 1 Extent of Permanent and Severe Impairment Grade 1 Grade 2 Grade 3
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Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 3 (French)
ANNEXE 3 (article 161)
ANNEXE 4 (paragraphe 56.6(5) et alinéas 94c) et 133(3)a) à c))
Indemnité supplémentaire pour Colonne 1 Importance de la déficience grave et permanente Niveau 1 Niveau 2 Niveau 3
2015-2016-2017-2018
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 4
SCHEDULE 4 (Section 186)
SCHEDULE 1 (Section 3, subsections 166(2) and 168(1), paragraph 168(2)(c), subsection 168(3), section 169, subsection 172(1), section 185, subsection 189(1) and section 193)
Provinces and Areas PART 1
Provinces and Areas for the Purposes of Part 1 of the Act PART 2
Provinces and Areas for the Purposes of Part 2 of the Act SCHEDULE 2 (Section 3, subsections 166(4) and 168(1), paragraphs 168(2)(b) and (c) and subsection 168(3))
Charge Rates TABLE 1
Rates of charge applicable in 201 Column 1 Item 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Column 2 Type Aviation gasoline Aviation turbo fuel Butane Ethane Gas liquids Gasoline Heavy fuel oil Kerosene Light fuel oil Methanol Naphtha Petroleum coke Pentanes plus Propane Coke oven gas Marketable natural gas Non-marketable natural gas Still gas
2015-2016-2017-2018
Column 3 Colu Unit Liste $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/cubic metre $/cubic metre $/cubic metre $/cubic metre
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 4
Column 1 Item 19 20 21 22
Column 2 Type Coke High heat value coal Low heat value coal Combustible waste
Column 3 Unit $/tonne $/tonne $/tonne $/tonne
Colu Liste
TABLEAU 1
Taux des redevances applicables Colonne 1 Article 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Colonne 2 Type essence d’aviation carburéacteur butane éthane liquides de gaz essence mazout lourd kérosène mazout léger méthanol naphta coke de pétrole pentanes plus propane gaz de four à coke gaz naturel commercialisable gaz naturel non commercialisable gaz de distillation coke charbon à pouvoir calorifique supérieur charbon à pouvoir calorifique inférieur déchet combustible
Colonne 3 Colonne 4 Unité Province as $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/mètre cube $/mètre cube $/mètre cube $/mètre cube $/tonne $/tonne $/tonne $/tonne
TABLE 2
Rates of charge applicable in 201 Column 1 Item 1 2 3 4 5 6 7 8 9 10 11
Column 2 Type Aviation gasoline Aviation turbo fuel Butane Ethane Gas liquids Gasoline Heavy fuel oil Kerosene Light fuel oil Methanol Naphtha
2015-2016-2017-2018
Column 3 Unit $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre
Colum Listed
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 4
Column 1 Item 12 13 14 15 16 17 18 19 20 21 22
Column 2 Type Petroleum coke Pentanes plus Propane Coke oven gas Marketable natural gas Non-marketable natural gas Still gas Coke High heat value coal Low heat value coal Combustible waste
Column 3 Colum Unit Listed $/litre $/litre $/litre $/cubic metre $/cubic metre $/cubic metre $/cubic metre $/tonne $/tonne $/tonne $/tonne
TABLEAU 2
Taux des redevances applicables Colonne 1 Article 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Colonne 2 Type essence d’aviation carburéacteur butane éthane liquides de gaz essence mazout lourd kérosène mazout léger méthanol naphta coke de pétrole pentanes plus propane gaz de four à coke gaz naturel commercialisable gaz naturel non commercialisable gaz de distillation coke charbon à pouvoir calorifique supérieur charbon à pouvoir calorifique inférieur déchet combustible
Colonne 3 Colonne 4 Unité Province as $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/mètre cube $/mètre cube $/mètre cube $/mètre cube $/tonne $/tonne $/tonne $/tonne
TABLE 3
Rates of charge applicable in 202 Column 1 Item 1 2 3 4
Column 2 Type Aviation gasoline Aviation turbo fuel Butane Ethane
2015-2016-2017-2018
Column 3 Unit $/litre $/litre $/litre $/litre
Colum Listed
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 4
Column 1 Item 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Column 2 Type Gas liquids Gasoline Heavy fuel oil Kerosene Light fuel oil Methanol Naphtha Petroleum coke Pentanes plus Propane Coke oven gas Marketable natural gas Non-marketable natural gas Still gas Coke High heat value coal Low heat value coal Combustible waste
Column 3 Colum Unit Listed $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/cubic metre $/cubic metre $/cubic metre $/cubic metre $/tonne $/tonne $/tonne $/tonne
TABLEAU 3
Taux des redevances applicables Colonne 1 Article 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Colonne 2 Type essence d’aviation carburéacteur butane éthane liquides de gaz essence mazout lourd kérosène mazout léger méthanol naphta coke de pétrole pentanes plus propane gaz de four à coke gaz naturel commercialisable gaz naturel non commercialisable gaz de distillation coke charbon à pouvoir calorifique supérieur charbon à pouvoir calorifique inférieur déchet combustible
2015-2016-2017-2018
Colonne 3 Colonne 4 Unité Province as $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/mètre cube $/mètre cube $/mètre cube $/mètre cube $/tonne $/tonne $/tonne $/tonne
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 4
TABLE 4
Rates of charge applicable in 202 Column 1 Item 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Column 2 Type Aviation gasoline Aviation turbo fuel Butane Ethane Gas liquids Gasoline Heavy fuel oil Kerosene Light fuel oil Methanol Naphtha Petroleum coke Pentanes plus Propane Coke oven gas Marketable natural gas Non-marketable natural gas Still gas Coke High heat value coal Low heat value coal Combustible waste
Column 3 Colum Unit Listed $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/cubic metre $/cubic metre $/cubic metre $/cubic metre $/tonne $/tonne $/tonne $/tonne
TABLEAU 4
Taux des redevances applicables Colonne 1 Article 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
Colonne 2 Type essence d’aviation carburéacteur butane éthane liquides de gaz essence mazout lourd kérosène mazout léger méthanol naphta coke de pétrole pentanes plus propane gaz de four à coke gaz naturel commercialisable gaz naturel non commercialisable gaz de distillation coke
2015-2016-2017-2018
Colonne 3 Colonne 4 Unité Province as $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/mètre cube $/mètre cube $/mètre cube $/mètre cube $/tonne
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 4
Colonne 1 Article 20 21 22
Colonne 2 Type charbon à pouvoir calorifique supérieur charbon à pouvoir calorifique inférieur déchet combustible
Colonne 3 Unité
Colonne 4 Province as
$/tonne $/tonne $/tonne
TABLE 5
Rates of charge applicable after 2 Column 1 Item 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Column 2 Type Aviation gasoline Aviation turbo fuel Butane Ethane Gas liquids Gasoline Heavy fuel oil Kerosene Light fuel oil Methanol Naphtha Petroleum coke Pentanes plus Propane Coke oven gas Marketable natural gas Non-marketable natural gas Still gas Coke High heat value coal Low heat value coal Combustible waste
Column 3 Colum Unit Listed $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/cubic metre $/cubic metre $/cubic metre $/cubic metre $/tonne $/tonne $/tonne $/tonne
TABLEAU 5
Taux des redevances applicables Colonne 1 Article 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Colonne 2 Type essence d’aviation carburéacteur butane éthane liquides de gaz essence mazout lourd kérosène mazout léger méthanol naphta coke de pétrole pentanes plus propane
2015-2016-2017-2018
Colonne 3 Unité $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre $/litre
Colonne 4 Province as
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 4
Colonne 1 Article 15 16 17 18 19 20 21 22
Colonne 2 Type gaz de four à coke gaz naturel commercialisable gaz naturel non commercialisable gaz de distillation coke charbon à pouvoir calorifique supérieur charbon à pouvoir calorifique inférieur déchet combustible
Colonne 3 Colonne 4 Unité Province as $/mètre cube $/mètre cube $/mètre cube $/mètre cube $/tonne $/tonne $/tonne $/tonne
SCHEDULE 3 (Sections 169 and 170 and subsection 190(1))
Greenhouse Gases Column 1 Item Gas
Column 2 Global Warming Potential
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Carbon dioxide, which has the molecular formula CO2 Methane, which has the molecular formula CH4 Nitrous oxide, which has the molecular formula N2O Sulfur hexafluoride, which has the molecular formula SF6 Nitrogen trifluoride, which has the molecular formula NF3 HFC-23, which has the molecular formula CHF3 HFC-32, which has the molecular formula CH2F2 HFC-41, which has the molecular formula CH3F HFC-43-10mee, which has the molecular formula CF3CHFCHFCF2CF3 HFC-125, which has the molecular formula CHF2CF3 HFC-134, which has the molecular formula CHF2CHF2 HFC-134a, which has the molecular formula CH2FCF3 HFC-143, which has the molecular formula CH2FCHF2 HFC-143a, which has the molecular formula CH3CF3 HFC-152, which has the molecular formula CH2FCH2F HFC-152a, which has the molecular formula CH3CHF2 HFC-161, which has the molecular formula CH3CH2F
2015-2016-2017-2018
25 298 22,800 17,200 14,800 675 92 1,640 3,500 1,100 1,430 353 4,470 53 124 12
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 4
Column 1 Item Gas
Column 2 Global Warming Potential
3,220
19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
HFC-227ea, which has the molecular formula CF3CHFCF3 HFC-236cb, which has the molecular formula CH2FCF2CF3 HFC-236ea, which has the molecular formula CHF2CHFCF3 HFC-236fa, which has the molecular formula CF3CH2CF3 HFC-245ca, which has the molecular formula CH2FCF2CHF2 HFC-245fa, which has the molecular formula CHF2CH2CF3 HFC-365mfc, which has the molecular formula CH3CF2CH2CF3 Perfluoromethane, which has the molecular formula CF4 Perfluoroethane, which has the molecular formula C2F6 Perfluoropropane, which has the molecular formula C3F8 Perfluorobutane, which has the molecular formula C4F10 Perfluorocyclobutane, which has the molecular formula c-C4F8 Perfluoropentane, which has the molecular formula C5F12 Perfluorohexane, which has the molecular formula C6F14 Perfluorodecalin, which has the molecular formula C10F18 Perfluorocyclopropane, which has the molecular formula c-C3F6
1,340 1,370 9,810 693 1,030 794 7,390 12,200 8,830 8,860 10,300 9,160 9,300 7,500 17,340
SCHEDULE 4 (Paragraph 174(3)(b), subsections 174(5), 178(2), 181(3) and section 191)
Excess Emissions Charge
Item
Column 1 Calendar Year
Column 2 Charge per CO2e Tonne ($)
1 2 3 4 5
2018 2019 2020 2021 2022
10 20 30 40 50
2015-2016-2017-2018
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 5
SCHEDULE 5 (Subsection 187(1))
SCHEDULE (Section 4)
Canadian National Railway Company Compagnie des chemins de fer nationaux du Canada Canadian Pacific Railway Company Compagnie de chemin de fer Canadien Pacifique VIA Rail Canada Inc. VIA Rail Canada Inc.
2015-2016-2017-2018
Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 6
SCHEDULE 6 (Section 405)
SCHEDULE TO PART XXII.1 (Section 715.3 and subsections 715.32(2) and 715.43(2) and (3))
Offences in respect of which a remediation agreement may be entered into 1 An offence under any of the following provisions of this Act: (a) section 119 or 120 (bribery of officers); (b) section 121 (frauds on the government); (c) section 123 (municipal corruption); (d) section 124 (selling or purchasing office); (e) section 125 (influencing or negotiating appointments or dealing in offices);
(f) subsection 139(3) (obstructing justice); (g) section 322 (theft); (h) section 330 (theft by person required to account); (i) section 332 (misappropriation of money held under direction); (j) section 340 (destroying documents of title); (k) section 341 (fraudulent concealment); (l) section 354 (property obtained by crime); (m) section 362 (false pretence or false statement); (n) section 363 (obtaining execution of valuable security by fraud);
(o) section 366 (forgery); (p) section 368 (use, trafficking or possession of forged document); (q) section 375 (obtaining by instrument based on
forged document);
(r) section 378 (offences in relation to registers); (s) section 380 (fraud);
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Chapter 12: Budget Implementation Act, 2018, No. 1 SCHEDULE 6
(t) section 382 (fraudulent manipulation of stock exchange transactions); (u) section 382.1 (prohibited insider trading); (v) section 383 (gaming in stocks or merchandise); (w) section 389 (fraudulent disposal of goods on
which money advanced);
(x) section 390 (fraudulent receipts under Bank Act); (y) section 392 (disposal of property to defraud creditors);
(z) section 397 (books and documents); (z.1) section 400 (false prospectus); (z.2) section 418 (selling defective stores to Her
Majesty); and
(z.3) section 426 (secret commissions). (z.4) section 462.31 (laundering proceeds of crime).
2 An offence under any of the following provisions of the Corruption of Foreign Public Officials Act: a) section 3 (bribing a foreign public official); and b) section 4 (maintenance or destruction of books and
records to facilitate or hide the bribing of a foreign public official). 3 A conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in section 1 or 2.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
|
First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 13
An Act respecting a federal framework on post-traumatic stress disorder
ASSENTED TO JUNE 21, 2018 BILL C-211
SUMMARY This enactment requires the Minister of Health to convene a conference with the Minister of National Defence, the Minister of Veterans Affairs, the Minister of Public Safety and Emergency Preparedness, provincial and territorial government representatives responsible for health and representatives of the medical community and patients’ groups for the purpose of developing a comprehensive federal framework to address the challenges of recognizing the symptoms and providing timely diagnosis and treatment of post-traumatic stress disorder.
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64-65-66-67 ELIZABETH II
CHAPTER 13
An Act respecting a federal framework on posttraumatic stress disorder [Assented to 21st June, 2018] Preamble
Whereas post-traumatic stress disorder (PTSD) is a condition that is characterized by persistent emotional distress occurring as a result of physical injury or severe psychological shock and typically involves disturbance of sleep and constant vivid recall of the traumatic experience, with dulled responses to others and to the outside world; Whereas there is a clear need for persons who have served as first responders, firefighters, military personnel, corrections officers and members of the RCMP to receive direct and timely access to PTSD support; Whereas, while not-for-profit organizations and governmental resources to address mental health issues, including PTSD, exist at the federal and provincial levels, there is no coordinated national strategy that would expand the scope of support to ensure longterm solutions; And whereas many Canadians, in particular persons who have served as first responders, firefighters, military personnel, corrections officers and members of the RCMP, suffer from PTSD and would greatly benefit from the development and implementation of a federal framework on PTSD that provides for best practices, research, education, awareness and treatment;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
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Chapter 13: Federal Framework on Post-Traumatic Stress Disorder Act Short Title Sections 1-3
Short Title Short title 1 This Act may be cited as the Federal Framework on
Post-Traumatic Stress Disorder Act.
Interpretation Definitions 2 The following definitions apply in this Act.
Agency means the Public Health Agency of Canada. (Agence) federal framework means a framework to address the challenges of recognizing the symptoms and providing timely diagnosis and treatment of post-traumatic stress disorder. (cadre fédéral) Minister means the Minister of Health. (ministre)
Federal Framework on PostTraumatic Stress Disorder Conference 3 The Minister must, no later than 12 months after the
day on which this Act comes into force, convene a conference with the Minister of National Defence, the Minister of Veterans Affairs, the Minister of Public Safety and Emergency Preparedness, provincial and territorial government representatives responsible for health and stakeholders, including representatives of the medical community and patients’ groups, for the purpose of developing a comprehensive federal framework in relation to (a) improved tracking of the incidence rate and associated economic and social costs of post-traumatic stress disorder; (b) the establishment of guidelines regarding (i) the diagnosis, treatment and management of
post-traumatic stress disorder, and (ii) the sharing throughout Canada of best practices
related to the treatment and management of posttraumatic stress disorder; and (c) the creation and distribution of standardized educational materials related to post-traumatic stress disorder, for use by Canadian public health care
2015-2016-2017-2018
Chapter 13: Federal Framework on Post-Traumatic Stress Disorder Act Federal Framework on Post-Traumatic Stress Disorder Sections 3-5
providers, that are designed to increase national awareness about the disorder and enhance its diagnosis, treatment and management. Preparation and tabling of report 4 (1) The Minister must prepare a report setting out the federal framework and cause a copy of the report to be laid before each House of Parliament within 18 months after the day on which this Act comes into force.
Publication of report (2) The Minister must publish the report on the Agency’s website within 30 days after the day on which it is laid before a House of Parliament.
Review and Report Review 5 The Agency must (a) complete a review of the effectiveness of the federal framework no later than five years after the day on which the report referred to in section 4 is published; and (b) cause a report on its findings to be laid before each House of Parliament within the next 10 sitting days after the review is completed.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
|
First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 11
An Act to establish a procedure for expunging certain historically unjust convictions and to make related amendments to other Acts
ASSENTED TO JUNE 21, 2018 BILL C-66
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to establish a procedure for expunging certain historically unjust convictions and to make related amendments to other Acts”.
SUMMARY This enactment creates a procedure for expunging certain historically unjust convictions and provides for the destruction or removal of the judicial records of those convictions from federal repositories and systems. It gives the Parole Board of Canada jurisdiction to order or refuse to order expungement of a conviction. The enactment deems a person who is convicted of an offence for which expungement is ordered never to have been convicted of that offence. The enactment provides that an application for an expungement order may be made in respect of convictions involving consensual sexual activity between samesex persons related to the offences of gross indecency, buggery and anal intercourse. The enactment provides that the Governor in Council may add certain offences to the schedule and establish criteria that must be satisfied for expungement of a conviction to be ordered. The enactment also makes related amendments to other Acts.
i
TABLE OF PROVISIONS An Act to establish a procedure for expunging certain historically unjust convictions and to make related amendments to other Acts Preamble
Short Title 1
Expungement of Historically Unjust Convictions Act
Interpretation 2
Definitions
Powers, Duties and Functions 3
Powers of Board
Delegation
Expungement Effects 5
Effect of expungement
Royal prerogative
Procedure 7
Application
Form and manner of application
Eligibility
Incomplete application
Inquiries
Review
Order 13
Order to expunge
Refusal
Notice to applicant
Destruction and Removal 16
Notification to RCMP
Destruction or removal by RCMP
Notification by RCMP
Destruction or removal by departments and agencies
Non-application
2015-2016-2017-2018
ii
Chapter 11: Expungement of Historically Unjust Convictions Act TABLE OF PROVISIONS
For greater certainty
Disclosure of Information 22
Perjury investigation
Amendment of Schedule 23
Schedule
Criteria 24
Order
Same-Sex Sexual Offences 25
Offences listed in items 1 to 6 of schedule
Interpretation
Related Amendments 27
Criminal Code
Sex Offender Information Registration Act
SCHEDULE
2015-2016-2017-2018
iv
64-65-66-67 ELIZABETH II
CHAPTER 11
An Act to establish a procedure for expunging certain historically unjust convictions and to make related amendments to other Acts
[Assented to 21st June, 2018] Preamble
Whereas it is now recognized that the criminalization of certain activities constitutes a historical injustice; And whereas the criminalization of an activity may constitute a historical injustice because, among other things, were it to occur today, it would be inconsistent with the Canadian Charter of Rights and Freedoms;
Now therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Expungement of Historically Unjust Convictions Act.
Interpretation Definitions 2 The following definitions apply in this Act.
Board means the Parole Board of Canada. (Commission) Chairperson means the Chairperson of the Board designated under section 104 of the Corrections and Conditional Release Act. (président)
2015-2016-2017-2018
Chapter 11: Expungement of Historically Unjust Convictions Act Powers, Duties and Functions Sections 3-7
Powers, Duties and Functions Powers of Board 3 The Board may, in accordance with this Act, order or
refuse to order expungement of a conviction in respect of the offences listed in the schedule. Delegation 4 The Board, subject to the approval of the Chairperson, may confer on any of its employees or class of its employees any of its powers, duties or functions under this Act.
Expungement Effects Effect of expungement 5 (1) If the Board orders expungement of a conviction in
respect of an offence listed in the schedule, the person convicted of the offence is deemed never to have been convicted of that offence. Lawful act (2) Nothing in this Act has the effect of making unlawful
a lawful act or omission related to the expunged conviction that was committed prior to the expungement order.
Royal prerogative 6 Nothing in this Act in any manner limits or affects Her Majesty’s royal prerogative of mercy.
Procedure Application 7 (1) A person who has been convicted of an offence listed in the schedule or a person referred to in subsection (2) may apply to the Board for an expungement order.
Application on person’s behalf (2) If a person who has been convicted of an offence listed in the schedule is deceased, any of the following may apply for an expungement order on the person’s behalf: (a) the person’s spouse or the individual who, at the
time of the person’s death, was cohabiting with the person in a conjugal relationship, having so cohabited for a period of at least one year;
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Chapter 11: Expungement of Historically Unjust Convictions Act Expungement Procedure Sections 7-9
(b) the person’s child; (c) the person’s parent; (d) the person’s brother or sister; (e) the
person’s agent or mandatary, attorney, guardian, trustee, committee, tutor or curator, or any other person who was appointed to act in a similar capacity before his or her death; (f) the person’s executor or the administrator or liquidator of the person’s estate; (g) any other individual who, in the opinion of the
Board, is an appropriate representative of the person.
Form and manner of application 8 (1) An application for an expungement order must be in the form and manner determined by the Board and in accordance with subsections (2) and (3).
Contents of application (2) Subject to subsection (3), if an application is in respect of an offence for which criteria are set out in section 25 or in an order, the application must include documents that provide evidence that those criteria are satisfied. Sworn statement or solemn declaration (3) If it is not possible to obtain the documents referred
to in subsection (2), the applicant must submit a sworn statement or solemn declaration (a) that explains the reasonable efforts made by the applicant to obtain the documents, and the reasons why they could not be obtained, including because they were lost or destroyed; and (b) that affirms the evidence referred to in section 25 or in an order that could not otherwise be provided.
Eligibility 9 (1) The Board must reject an application that does not relate to an offence listed in the schedule or for which the applicant is not authorized by section 7.
Notice (2) The applicant must be advised in writing of the rejection of their application.
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Chapter 11: Expungement of Historically Unjust Convictions Act Expungement Procedure Sections 10-15
Incomplete application 10 If the Board determines that an application is incomplete, the Board may return it to the applicant at any time. Inquiries 11 On receipt of an application, the Board may cause inquiries to be made (a) for the purpose of determining whether the applicant is authorized to apply for an expungement order under section 7; and (b) for the purposes of the review under section 12.
Review 12 Subject to sections 9 and 10, the Board must review
the application and the evidence gathered through any inquiries and determine whether there is evidence (a) if the application is in respect of an offence for
which criteria are set out in section 25 or in an order, that any of those criteria are not satisfied; or (b) that the activity in respect of which the application is made is prohibited under the Criminal Code at the time the application is reviewed.
Order Order to expunge 13 Subject to sections 9 and 10, if the Board’s review reveals no evidence referred to in paragraph 12(a) or (b), the Board must order expungement of the conviction in respect of the offence for which the application was made. Refusal 14 Subject to sections 9 and 10, if the Board’s review reveals evidence referred to in paragraph 12(a) or (b), the Board must refuse to order expungement of the conviction in respect of the offence for which the application was made.
Notice to applicant 15 The Board must notify the applicant in writing of the
expungement order or of its refusal to order expungement.
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Chapter 11: Expungement of Historically Unjust Convictions Act Expungement Destruction and Removal Sections 16-22
Destruction and Removal Notification to RCMP 16 The Board must notify the Royal Canadian Mounted
Police of any expungement order. The Board must also notify any superior, provincial or municipal court that, to its knowledge, has custody of any judicial record of the conviction to which the expungement order relates.
Destruction or removal by RCMP 17 As soon as feasible after receipt of the notification
from the Board, the Royal Canadian Mounted Police must destroy or remove any judicial record of the conviction to which the expungement order relates that is in its repositories or systems. Notification by RCMP 18 As soon as feasible after receipt of the notification from the Board, the Royal Canadian Mounted Police must provide notification of the expungement order to any federal department or agency, and to any provincial or municipal police force, that, to its knowledge, has custody of any judicial record of the conviction to which the expungement order relates.
Destruction or removal by departments and agencies 19 As soon as feasible after receipt of a notification from the Royal Canadian Mounted Police, a federal department or agency must destroy or remove any judicial record of the conviction to which the expungement order relates that is in its repositories or systems.
Non-application 20 Sections 17 and 19 apply despite sections 12 and 13 of
the Library and Archives of Canada Act, subsections 6(1) and (3) of the Privacy Act and any other provision of an Act of Parliament.
For greater certainty 21 For greater certainty, sections 17 to 20 do not apply to documents submitted or produced in respect of an application under this Act.
Disclosure of Information Perjury investigation 22 The Board may, for the purpose of the investigation
or prosecution of any offence under section 131 of the
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Chapter 11: Expungement of Historically Unjust Convictions Act Expungement Disclosure of Information Sections 22-25
Criminal Code (perjury), disclose any information submitted or produced in respect of an application under this Act.
Amendment of Schedule Schedule 23 (1) Subject to the conditions referred to in subsection
(2), the Governor in Council may, by order, add to the schedule any item or portion of an item. Conditions (2) In order to provide for expungement of convictions arising from an activity, the Governor in Council may add any item or portion of an item to the schedule if the activity no longer constitutes an offence under an Act of Parliament and the Governor in Council is of the opinion that the criminalization of the activity constitutes a historical injustice.
Criteria Order 24 The Governor in Council may, by order, establish the criteria related to an offence listed in the schedule that must be satisfied for expungement of a conviction to be ordered.
Same-Sex Sexual Offences Offences listed in items 1 to 6 of schedule 25 An application for an expungement order for a conviction in respect of the offences listed in items 1 to 6 of the schedule must include evidence that the following criteria are satisfied: (a) the activity for which the person was convicted
was between persons of the same sex; (b) the persons other than the person who was convicted had given their consent to participate in the activity; and (c) the persons who participated in the activity were 16 years of age or older at the time the activity occurred or the person who was convicted would have been able to rely on a defence under section 150.1 of the Criminal Code, had that defence been available in respect of the offence.
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Interpretation 26 For the purposes of section 25, consent means the voluntary agreement of the persons to engage in the sexual activity in question, within the meaning of section 273.1 of the Criminal Code.
Related Amendments R.S., c. 46
Criminal Code R.S., c. 27 (1st Supp.), s. 5(4), c. 30 (3rd Supp.), s. 1(3)(F)
27 Subsection 7(6) of the Criminal Code is replaced by the following:
If previously tried outside Canada (6) If a person is alleged to have committed an act or
omission that is an offence by virtue of this section and that person has been tried and dealt with outside Canada in respect of the offence in such a manner that, if that person had been tried and dealt with in Canada, they would be able to plead autrefois acquit, autrefois convict, pardon or an expungement order under the Expungement of Historically Unjust Convictions Act, that person shall be deemed to have been so tried and dealt with in Canada.
R.S., c. 27 (1st Supp.), s. 61(4)
28 Subsection 465(7) of the Act is replaced by the following:
If previously tried outside Canada (7) If a person is alleged to have conspired to do anything that is an offence by virtue of subsection (3) or (4) and that person has been tried and dealt with outside Canada in respect of the offence in such a manner that, if the person had been tried and dealt with in Canada, they would be able to plead autrefois acquit, autrefois convict, pardon or an expungement order under the Expungement of Historically Unjust Convictions Act, the person shall be deemed to have been so tried and dealt with in Canada.
29 (1) Subsection 607(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):
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(d) an expungement order under the Expungement of
Historically Unjust Convictions Act. (2) Subsection 607(3) of the Act is replaced by the
following: Disposal (3) The pleas of autrefois acquit, autrefois convict, pardon and an expungement order under the Expungement of Historically Unjust Convictions Act shall be disposed of by the judge without a jury before the accused is called on to plead further.
2004, c. 10
Sex Offender Information Registration Act 2007, c. 5, s. 46
30 (1) Paragraph 15(2)(a) of the Sex Offender Information Registration Act is replaced by the following: (a) the person who is subject to the order is finally acquitted of every offence in connection with which the order was made or receives a free pardon granted under Her Majesty’s royal prerogative of mercy or under section 748 of the Criminal Code for every such offence or is the subject of an expungement order under the Expungement of Historically Unjust Convictions Act for every such offence; or 2007, c. 5, s. 46
(2) Paragraph 15(3)(a) of the Act is replaced by
the following: (a) the person who is subject to the obligation is finally acquitted of every offence to which it relates or receives a free pardon granted under Her Majesty’s royal prerogative of mercy or under section 748 of the Criminal Code for every such offence or is the subject of an expungement order under the Expungement of Historically Unjust Convictions Act for every such offence;
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SCHEDULE (Section 3, subsection 5(1), section 7, subsection 9(1) and sections 23 to 25)
the offence of gross indecency or an attempt to commit gross indecency under any of the following: (a)
section 178 of The Criminal Code, as enacted by chapter 29 of the Statutes of Canada, 1892;
(b)
section 206 of the Criminal Code, as enacted by chapter 146 of the Revised Statutes of Canada, 1906;
(c)
section 206 of the Criminal Code, as enacted by chapter 36 of the Revised Statutes of Canada, 1927;
(d)
section 149 of the Criminal Code, as enacted by chapter 51 of the Statutes of Canada, 1953-54;
(e)
section 149 of the Criminal Code, as adapted by section 149A of that Act, as enacted by section 7 of chapter 38 of the Statutes of Canada, 1968-69;
(f)
section 157 of the Criminal Code, as enacted by chapter C-34 of the Revised Statutes of Canada, 1970;
(g)
section 161 of the Criminal Code, as enacted by chapter C-46 of the Revised Statutes of Canada, 1985.
the offence of buggery under any of the following: (a)
section 174 of The Criminal Code, as enacted by chapter 29 of the Statutes of Canada, 1892;
(b)
section 202 of the Criminal Code, as enacted by chapter 146 of the Revised Statutes of Canada, 1906;
(c)
section 202 of the Criminal Code, as enacted by chapter 36 of the Revised Statutes of Canada, 1927.
the offence of an attempt to commit buggery under any of the following: (a)
section 175 of The Criminal Code, as enacted by chapter 29 of the Statutes of Canada, 1892;
(b)
section 203 of the Criminal Code, as enacted by chapter 146 of the Revised Statutes of Canada, 1906;
(c)
section 203 of the Criminal Code, as enacted by chapter 36 of the Revised Statutes of Canada, 1927.
the offence of buggery or an attempt to commit buggery under any of the following: (a)
section 147 of the Criminal Code, as enacted by chapter 51 of the Statutes of Canada, 1953-54;
(b)
section 147 of the Criminal Code, as adapted by section 149A of that Act, as enacted by
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section 7 of chapter 38 of the Statutes of Canada, 1968-69; (c)
section 155 of the Criminal Code, as enacted by chapter C-34 of the Revised Statutes of Canada, 1970;
(d)
section 160 of the Criminal Code, as enacted by chapter C-46 of the Revised Statutes of Canada, 1985.
the offence of anal intercourse or an attempt to commit anal intercourse under section 159 of the Criminal Code, as enacted by section 3 of chapter 19 of the 3rd Supplement to the Revised Statutes of Canada, 1985.
an offence under the National Defence Act or any previous version of that Act for an act or omission that constitutes an offence listed in items 1 to 5.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 10
An Act to amend the Canada Transportation Act and other Acts respecting transportation and to make related and consequential amendments to other Acts
ASSENTED TO MAY 23, 2018 BILL C-49
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Canada Transportation Act and other Acts respecting transportation and to make related and consequential amendments to other Acts”.
SUMMARY This enactment amends the Canada Transportation Act in respect of air transportation and railway transportation. With respect to air transportation, it amends the Canada Transportation Act to require the Canadian Transportation Agency to make regulations establishing a new air passenger rights regime and to authorize the Governor in Council to make regulations requiring air carriers and other persons providing services in relation to air transportation to report on different aspects of their performance with respect to passenger experience or quality of service. It amends the definition of Canadian in that Act in order to raise the threshold of voting interests in an air carrier that may be owned and controlled by non-Canadians while retaining its Canadian status, while also establishing specific limits related to such interests. It also amends that Act to create a new process for the review and authorization of arrangements involving two or more transportation undertakings providing air services to take into account considerations respecting competition and broader considerations respecting public interest.
With respect to railway transportation, it amends the Act to, among other things, (a) provide that the Canadian Transportation Agency will offer information and informal dispute resolution services; (b) expand the Governor in Council’s powers to make regulations requiring major railway companies to provide to the Minister of Transport and the Agency information relating to rates, service and performance; (c) repeal provisions of the Act dealing with insolvent railway companies in order to allow the laws of general application respecting bankruptcy and insolvency to apply to those companies; (d) clarify the factors that must be applied in determining whether railway companies are fulfilling their service obligations; (e) shorten the period within which a level of service complaint is to be adjudicated by the Agency;
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Chapter 10: Transportation Modernization Act SUMMARY
(f) enable shippers to obtain terms in their contracts dealing with amounts to be paid in relation to a failure to comply with conditions related to railway companies’ service obligations; (g) require the Agency to set the interswitching rate annually; (h) create a new remedy for shippers who have access to the lines of only one railway company at the point of origin or destination of the movement of traffic in circumstances where interswitching is not available; (i) change the process for the transfer and discontinuance of railway lines to, among other things, require railway companies to make certain information available to the Minister and the public and establish a remedy for non-compliance with the process; (j) change provisions respecting the maximum revenue entitlement for the movement of Western grain and require certain railway companies to provide to the Minister and the public information respecting the movement of grain; and (k) change provisions respecting the final offer arbitration process by, among other things, increasing the maximum amount for the summary process to $2 million and by making a decision of an arbitrator applicable for a period requested by the shipper of up to two years.
It amends the CN Commercialization Act to increase the maximum proportion of voting shares of the Canadian National Railway Company that can be held by any one person to 25%. It amends the Railway Safety Act to prohibit a railway company from operating railway equipment and a local railway company from operating railway equipment on a railway unless the equipment is fitted with the prescribed recording instruments and the company, in the prescribed manner and circumstances, records the prescribed information using those instruments, collects the information that it records and preserves the information that it collects. This enactment also specifies the circumstances in which the prescribed information that is recorded can be used and communicated by companies, the Minister of Transport and railway safety inspectors.
It amends the Canadian Transportation Accident Investigation and Safety Board Act to allow the use or communication of an on-board recording, as defined in subsection 28(1) of that Act, if that use or communication is expressly authorized under the Aeronautics Act, the National Energy Board Act, the Railway Safety Act or the Canada Shipping Act, 2001.
It amends the Canadian Air Transport Security Authority Act to authorize the Canadian Air Transport Security Authority to enter into agreements for the delivery of screening services on a costrecovery basis. It amends the Coasting Trade Act to enable repositioning of empty containers by ships registered in any register. These amendments are conditional on Bill C-30, introduced in the 1st session of the 42nd Parliament and entitled the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act, receiving royal assent and sections 91 to 94 of that Act coming into force.
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Chapter 10: Transportation Modernization Act SUMMARY
It amends the Canada Marine Act to permit port authorities and their wholly-owned subsidiaries to receive loans and loan guarantees from the Canada Infrastructure Bank. These amendments are conditional on Bill C-44, introduced in the 1st session of the 42nd Parliament and entitled the Budget Implementation Act, 2017, No. 1, receiving royal assent. Finally, it makes related and consequential amendments to the Bankruptcy and Insolvency Act, the Competition Act, the Companies’ Creditors Arrangement Act, the Air Canada Public Participation Act, the Budget Implementation Act, 2009 and the Fair Rail for Grain Farmers Act.
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iv
TABLE OF PROVISIONS An Act to amend the Canada Transportation Act and other Acts respecting transportation and to make related and consequential amendments to other Acts
Short Title 1
Transportation Modernization Act
Canada Transportation Act 2
CN Commercialization Act 60
Railway Safety Act 61
Canadian Transportation Accident Investigation and Safety Board Act 67
Canadian Air Transport Security Authority Act 68
Coasting Trade Act 70
Canada Marine Act 73
Transitional Provisions 75
Definition of Act
Information — long-haul interswitching rate
Information — service and performance indicators
Arrangements concluded before coming into force of section 14
Interswitching rate
Volume-related composite price index
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Chapter 10: Transportation Modernization Act TABLE OF PROVISIONS
First adjustment to maximum amount of freight charges
Related and Consequential Amendments 82
Bankruptcy and Insolvency Act
Competition Act
Companies’ Creditors Arrangement Act
Air Canada Public Participation Act
Budget Implementation Act, 2009
Fair Rail for Grain Farmers Act
Coordinating Amendments 95
2014, c. 8
2015, c. 31
Bill C-25
Coming into Force 98
Order in council
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v
64-65-66-67 ELIZABETH II
CHAPTER 10
An Act to amend the Canada Transportation Act and other Acts respecting transportation and to make related and consequential amendments to other Acts
[Assented to 23rd May, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Transportation Modernization Act. 1996, c. 10
Canada Transportation Act 2 Section 6 of the Canada Transportation Act is
amended by adding the following in alphabetical order: class 1 rail carrier means (a) the Canadian National Railway Company, (b) the Canadian Pacific Railway Company, (c) BNSF Railway Company, (d) CSX Transportation, Inc., (e) Norfolk Southern Railway Company, (f) Union Pacific Railroad Company, and (g) any railway company, as defined in section 87,
that is specified in the regulations; (transporteur ferroviaire de catégorie 1)
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radioactive material has the same meaning as in subsection 1(1) of the Packaging and Transport of Nuclear Substances Regulations, 2015. It includes a dangerous good with any of UN numbers 2908 to 2913, 2915 to 2917, 2919, 2977, 2978, 3321 to 3333 and 3507 that are set out in Column 1 of the Dangerous Goods List in Chapter 3.2 of the Recommendations on the Transport of Dangerous Goods — Model Regulations, Eighteenth revised edition, 2013, published by the United Nations; (matière radioactive) 3 The Act is amended by adding the following after section 6:
Power of the Governor in Council Governor in Council 6.1 The Governor in Council may make regulations
specifying railway companies for the purpose of paragraph (g) of the definition class 1 rail carrier. 4 Subsection 27(1) of the English version of the
Act is replaced by the following: Relief 27 (1) The Agency may grant the whole or part of an application, or may make any order or grant any further or other relief that the Agency considers appropriate. 5 The Act is amended by adding the following after section 36.1:
Information and Informal Dispute Resolution Services Information and guidance 36.11 (1) The Agency shall take measures to inform the
public in respect of the provisions of Parts III and IV, including (a) publishing general information on its Internet site; and (b) providing information and guidance to any interested person on the manner in which remedies under those provisions may be accessed, having regard to their particular circumstances. Informal resolution (2) A member of the Agency or its staff may attempt to
resolve in an informal manner with a railway company
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 5-9
any issue raised by an interested person to whom it has provided information and guidance. In doing so, the member or staff shall not reveal the identity of the interested person without their consent.
Person not to act in proceedings (3) A person who exercises the powers or performs the duties or functions under paragraph (1)(b) or subsection (2) shall not act in any proceedings before the Agency that are related to an issue in respect of which the person provided information, guidance or informal dispute resolution services. 6 Section 42 of the Act is amended by adding the
following after subsection (2): Railway transportation (2.1) The report shall include the number and nature of the applications, complaints and submissions for arbitration made under Parts III and IV, the manner they were dealt with and the systemic trends observed. The report shall also include the number of disputes that were mediated by the Agency and the number that were resolved through mediation by the Agency.
Confidential information (2.2) The Agency shall ensure that the report does not
include any confidential information. 7 Section 48 of the Act and the heading “Support Agreements” before it are repealed. 8 Section 49 of the Act is renumbered as subsection 49(1) and is amended by adding the following:
Powers (2) For greater certainty, sections 38 and 39 apply in respect of an inquiry. Summary of findings (3) The Agency shall make public a summary of its findings that does not include any confidential information. 9 (1) Section 50 of the Act is amended by adding the following after subsection (1):
Class 1 rail carrier (1.01) The Governor in Council may make regulations
requiring any class 1 rail carrier or class of those carriers
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to provide information, other than personal information as defined in section 3 of the Privacy Act, to the Minister or Agency, when and in the form and manner that the regulations may specify, for the purposes of (a) determining the long-haul interswitching rate referred to in paragraph 134(1)(a); and (b) communicating service and performance indicators to the public.
2007, c. 19, s. 8(4)
(2) The portion of subsection 50(1.1) of the French version of the Act before paragraph (a) is replaced by the following:
Personnes visées (1.1) Pour l’application du paragraphe (1), les renseignements peuvent être exigés des personnes suivantes : (3) The portion of subsection 50(2) of the Act before paragraph (c) is replaced by the following:
Information to be provided (2) Information that is required to be provided under
this section may include the following: (a) financial information; (b) information respecting traffic and operations; (4) Subsection 50(2) of the Act is amended by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) information respecting the performance of air carriers and providers of services in relation to air transportation with regard to passenger experience and the quality of service. 1999, c. 31, s. 36(E)
(5) Subsection 50(4) of the Act is replaced by the following:
Exemptions (4) The Minister may exempt a carrier or transportation undertaking from the application of all or any part of a regulation made under this section if the Minister is satisfied that it is not practicable for the carrier or transportation undertaking to provide the information.
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2013, c. 31, s. 4
10 Subsection 50.01(1) of the Act is replaced by
the following: Externally produced documents 50.01 (1) A regulation made under subsection 50(1) or
(1.01) may incorporate by reference any document that is produced by a person or body other than the Minister.
2007, c. 19, s. 9
11 Section 50.1 of the Act is replaced by the following: Information already provided 50.1 For the purposes of subsection 50(1) or (1.01), if any information referred to in that subsection has already been provided to a department or agency of the Government of Canada, the Minister may request that department or agency to provide the information to the Minister. 2007, c. 19, s. 10(1)
12 (1) Paragraph 51(2)(a) of the Act is replaced by the following: (a) the communication of information to the Agency, the Administrator of the Fund appointed under section 153.7, Statistics Canada or a minister of the Crown in right of Canada, the agent of that minister or an officer or employee of, or adviser to, Her Majesty in right of Canada for the purposes of the administration of this Act or any other Act of Parliament or for the purposes of the development of policies; 2007, c. 19, s. 10(1)
(2) Paragraph 51(2)(c) of the Act is replaced by the following: (c) the communication of information, including to
the public, in an aggregated form that prevents information obtained from an identifiable person from being related to that person; 13 The Act is amended by adding the following after section 51:
Publication 51.1 Despite subsection 51(1), the Minister may make the information referred to in paragraph 50(2)(d) public.
Confidentiality of information — Agency 51.2 Information that is required to be provided to the
Agency in accordance with regulations made under paragraph 50(1.01)(a) is, when it is received by the Agency,
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confidential and shall not knowingly be disclosed or made available by any person without the authorization of the person who provided the information, except for the purpose of a prosecution of a contravention of section 173. Use of information 51.3 Information that is provided to the Minister or the
Agency in accordance with regulations made under paragraph 50(1.01)(a) is only to be used by the Agency for the purpose of determining the long-haul interswitching rate referred to in paragraph 134(1)(a) and, despite subsection 51(4) and section 51.2, the Agency may, for that purpose, communicate the information in an aggregated form. Publication 51.4 (1) If the Agency receives information from class 1 rail carriers or the Minister that is related to service and performance indicators provided in accordance with regulations made under paragraph 50(1.01)(b), the Agency shall publish the information on its Internet site within two days after it is received.
Information received from Minister (2) Subsection 51(4) does not apply to the publication, in accordance with subsection (1), of information that is received from the Minister. 14 The Act is amended by adding the following after section 53.6:
Review of Arrangements Involving Two or More Transportation Undertakings Providing Air Services Definitions 53.7 The following definitions apply in sections 53.71 to
53.84. arrangement means an agreement or arrangement, other than a transaction referred to in subsection 53.1(1), involving two or more transportation undertakings providing air services, as defined in subsection 55(1), to, from or within Canada, to coordinate on any aspect of the operation or marketing of such services, including prices, routes, schedules, capacity or ancillary services and to share costs or revenues or other resources or benefits. (entente) party means any person who proposes to enter into or has entered into an arrangement for which a notice has been given under subsection 53.71(1). (partie)
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Notice 53.71 (1) Every person who proposes to enter into an arrangement may notify the Minister of that arrangement. If the person so notifies the Minister, they shall at the same time provide a copy of the notice to the Commissioner of Competition.
Information (2) A notice given under subsection (1) shall contain any
information that is required under the guidelines that are issued and published by the Minister, including information that relates to considerations respecting competition. Guidelines (3) The guidelines referred to in subsection (2) shall be developed in consultation with the Competition Bureau and shall include factors that may be considered by the Minister to determine whether a proposed arrangement raises significant considerations with respect to the public interest under subsection (6) and, if applicable, to render a final decision regarding the arrangement under subsection 53.73(8).
Not statutory instruments (4) The guidelines referred to in subsection (2) are not statutory instruments within the meaning of the Statutory Instruments Act.
Further information (5) The Minister or the Commissioner may, after receiving a notice or copy of a notice under subsection (1), require any party to provide further information.
Minister’s response (6) The Minister shall, within 45 days after the day on which he or she receives the notice with the information referred to in subsection (2), inform the parties and the Commissioner as to whether, in his or her opinion, the proposed arrangement raises significant considerations with respect to the public interest.
No significant public interest considerations (7) If the Minister is of the opinion that the proposed arrangement does not raise significant considerations with respect to the public interest, sections 53.72 to 53.79 do not apply to that arrangement.
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Significant public interest considerations (8) If the Minister is of the opinion that the proposed arrangement raises significant considerations with respect to the public interest, the arrangement is subject to the review process set out in section 53.73. Prohibition 53.72 If a notice has been given under subsection 53.71(1), the proposed arrangement shall not be completed without the Minister’s authorization under subsection 53.73(8).
Review process 53.73 (1) The Minister, or a person designated by the Minister, shall examine the proposed arrangement, if it is subject to the review process.
Commissioner’s report (2) The Commissioner of Competition shall, within 120 days after the day on which he or she receives a copy of the notice under subsection 53.71(1) with the information referred to in subsection 53.71(2), report to the Minister and the parties on any concerns regarding potential prevention or lessening of competition that may occur as a result of the proposed arrangement.
Summary (3) Unless a notice is withdrawn or is deemed to have been withdrawn under section 53.8, the Commissioner shall make public a summary of the conclusions of the report that does not include any confidential information.
Communicating concerns (4) The Minister shall, within 150 days after the day on which he or she receives the notice with the information referred to in subsection 53.71(2), report to the parties on any concerns with respect to the public interest that may occur as a result of the proposed arrangement and provide a copy of the report to the Commissioner.
Measures to address concerns (5) The parties shall, within 30 days after the day on which they receive the report under subsection (4), respond in writing to the Minister, addressing any concerns with respect to the public interest and competition raised by the Minister and the Commissioner and informing the Minister, among other things, of any measures they are prepared to undertake to address those concerns. The parties may propose amendments to the arrangement.
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Preliminary decision (6) The Minister shall, after consulting with the Commissioner and within 45 days after the day on which he or she receives the response from the parties under subsection (5), render a preliminary decision regarding the proposed arrangement and specify any terms and conditions relating to the public interest and competition under which an authorization could be given under subsection (8).
Response to preliminary decision (7) The parties shall, within 30 days after the day on
which they receive the Minister’s preliminary decision, provide a response in writing to the Minister and the response may include proposed amendments to the terms and conditions specified in the decision. Final decision (8) The Minister shall, within 30 days after the day on which he or she receives a response from the parties under subsection (7), render a final decision and make public a summary of that decision that does not include any confidential information. The Minister may, if satisfied that the proposed arrangement is in the public interest, authorize it and specify any terms and conditions relating to the public interest and competition that the Minister considers appropriate.
Canadian 53.74 An authorization given by the Minister under subsection 53.73(8) does not affect any requirement that a transportation undertaking providing air services, as defined in subsection 55(1), be Canadian, as defined in that subsection.
Varying or rescinding terms and conditions 53.75 On application by any party who is subject to terms and conditions of an authorization, the Minister may, after consulting with the Commissioner of Competition, vary or rescind the terms and conditions and shall make public a summary of that decision that does not include any confidential information.
Proposed amendment to arrangement 53.76 (1) The parties to an authorized arrangement
may propose an amendment to that arrangement to the Minister and he or she may, after consulting with the Commissioner of Competition and considering the significance of the amendment, (a) authorize the amendment, subject to any terms and conditions that the Minister may impose; or
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(b) require the parties to submit a new notice under
subsection 53.71(1) for review of the proposed amended arrangement, unless the parties decide not to proceed with the amendment. No confidential information made public (2) If the Minister authorizes the amendment under paragraph (1)(a), he or she shall make public a summary of that decision that does not include any confidential information.
Concerns regarding authorized arrangement 53.77 (1) The Minister may, at any time after the second anniversary of the day on which an arrangement is authorized, notify the parties of any concerns raised by the arrangement with respect to the public interest and competition. Measures to address concerns (2) The parties shall, within 45 days after the day on
which they receive the notice under subsection (1), provide a response in writing to the Minister, specifying, among other things, any measures they are prepared to undertake to address those concerns. The parties may propose amendments to the arrangement. Continuing the authorization (3) If, after consulting with the Commissioner, the Minister determines that the arrangement is still in the public interest, the authorization is continued subject to any new or amended terms and conditions specified by the Minister to address the concerns referred to in subsection (1).
Obligation to comply with terms and conditions 53.78 Every person who is subject to terms and conditions under subsection 53.73(8), section 53.75, paragraph 53.76(a) or subsection 53.77(3) shall comply with them. Revoking authorization — false or misleading information 53.79 (1) The Minister may revoke an authorization at any time if it was granted on the basis of information that is false or misleading in a material respect or if the parties fail to comply with any of the authorization’s terms or conditions.
Revoking authorization — other grounds (2) The Minister may also revoke the authorization of an
arrangement if (a) that arrangement is significantly amended without prior authorization; or
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(b) the Minister, after considering any response of the
parties to the concerns raised under subsection 53.77(1), is no longer satisfied that the arrangement is in the public interest. Withdrawing notice 53.8 (1) A notice given under subsection 53.71(1) may
be withdrawn at any time before a final decision is rendered under subsection 53.73(8).
Deemed withdrawal (2) A notice is deemed to have been withdrawn if the parties fail to respond to the Minister within any period specified in subsection 53.73(5) or (7) or any extended period, as the case may be.
Effect of withdrawal (3) If a notice given under subsection 53.71(1) is withdrawn or is deemed to have been withdrawn, section 53.72 no longer applies to the proposed arrangement.
Extension of time 53.81 The Minister may, at the request of the parties or
on the Minister’s own initiative, extend any period specified in section 53.71, 53.73 or 53.77 if the Minister considers it appropriate in the circumstances, including when the arrangement is exceptionally complex. Order 53.82 If a person contravenes sections 53.72 or 53.78, a superior court may, on application by the Minister, order the person to cease the contravention or do any thing that is required to be done, and may make any other order that it considers appropriate, including an order requiring the divestiture of assets. The Minister shall notify the Commissioner of Competition before making an application.
Offence — section 53.72 or 53.78 53.83 (1) Every person who contravenes section 53.72
or 53.78 is guilty of an indictable offence and is liable to imprisonment for a term of not more than five years or to a fine of not more than $10,000,000, or to both. Continuing offence (2) If an offence under subsection (1) for the contravention of section 53.78 is committed or continued on more than one day, the person who commits it is liable to be convicted for a separate offence for each day on which it is committed or continued.
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Officers, etc., of corporations (3) If a corporation commits an offence under subsection
(1), any officer, director or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted. Sections 174 and 175 do not apply (4) Sections 174 and 175 do not apply in respect of an offence committed under subsection (1). Cost recovery 53.84 (1) The Governor in Council may make regulations respecting (a) the fees to be paid by the parties to an arrangement for any activities undertaken by the Minister under sections 53.71 to 53.76 that are related to the arrangement, including the method of calculating the fees; and (b) the refund of all or part of any fee referred to in
paragraph (a), including the method of calculating the refund. Amounts not to exceed cost (2) The fees referred to in paragraph (1)(a) shall not exceed the costs related to the activities undertaken by the Minister under sections 53.71 to 53.76 that are related to the arrangement. Remittance of fees and charges (3) The fees paid in accordance with regulations made
under subsection (1) shall be deposited to the credit of the Receiver General in the time and manner prescribed under those regulations. Spending authority (4) The Minister may spend the amounts deposited under subsection (3) in the fiscal year in which they are paid or in the next fiscal year. 2001, c. 27, s. 222
15 The definition Canadian in subsection 55(1) of the Act is replaced by the following:
Canadian means (a) a Canadian citizen or a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act,
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(b) a government in Canada or an agent or mandatary of such a government, or (c) a corporation or entity that is incorporated or formed under the laws of Canada or a province, that is controlled in fact by Canadians and of which at least 51% of the voting interests are owned and controlled by Canadians and where (i) no more than 25% of the voting interests are owned directly or indirectly by any single nonCanadian, either individually or in affiliation with another person, and (ii) no more than 25% of the voting interests are owned directly or indirectly by one or more nonCanadians authorized to provide an air service in any jurisdiction, either individually or in affiliation with another person; (Canadien)
16 Subsection 56(2) of the Act is replaced by the
following: Specialty service exclusion (2) This Part does not apply to the operation of specialty
services provided by aircraft, including firefighting, flight training, sightseeing, spraying, surveying, mapping, photography, parachute jumping, glider towing, helicopterlift for logging and construction, airborne agricultural, industrial and inspection services or any other prescribed service provided by aircraft.
17 The Act is amended by adding the following after section 67.2:
Person affected 67.3 Despite sections 67.1 and 67.2, a complaint against the holder of a domestic license related to any term or condition of carriage concerning any obligation prescribed by regulations made under subsection 86.11(1) may only be filed by a person adversely affected.
Applying decision to other passengers 67.4 The Agency may, to the extent that it considers it appropriate, make applicable to some or to all passengers of the same flight as the complainant all or part of its decision respecting a complaint related to any term or condition of carriage concerning any obligation prescribed by regulations made under paragraph 86.11(1)(b).
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2000, c. 15, s. 8
18 (1) The portion of paragraph 86(1)(h) of the
English version of the Act before subparagraph (i) is replaced by the following: (h) respecting traffic and tariffs, fares, rates, charges
and terms and conditions of carriage for international service, including 2007, c. 19, s. 26(1)
(2) Subparagraph 86(1)(h)(iii) of the Act is replaced by the following: (iii) authorizing the Agency to direct a licensee or
carrier to take the corrective measures that the Agency considers appropriate and to pay compensation for any expense incurred by a person adversely affected by the licensee’s or carrier’s failure to apply the fares, rates, charges or terms or conditions of carriage that are applicable to the service it offers and that were set out in its tariffs, if the Agency receives a written complaint and, if the complaint is related to any term or condition of carriage concerning any obligation prescribed by regulations made under subsection 86.11(1), it is filed by the person adversely affected, (iii.1) authorizing the Agency to make applicable,
to some or to all passengers of the same flight as the complainant, all or part of the Agency’s decision respecting a complaint related to any term or condition of carriage concerning any obligation prescribed by regulations made under paragraph 86.11(1)(b), to the extent that it considers appropriate, and 19 The Act is amended by adding the following after section 86.1:
Regulations — carrier’s obligations towards passengers 86.11 (1) The Agency shall, after consulting with the Minister, make regulations in relation to flights to, from and within Canada, including connecting flights, (a) respecting the carrier’s obligation to make terms and conditions of carriage and information regarding any recourse available against the carrier, as specified in the regulations, readily available to passengers in language that is simple, clear and concise; (b) respecting the carrier’s obligations in the case of flight delay, flight cancellation or denial of boarding, including
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(i) the minimum standards of treatment of passengers that the carrier is required to meet and the minimum compensation the carrier is required to pay for inconvenience when the delay, cancellation or denial of boarding is within the carrier’s control, (ii) the minimum standards of treatment of passengers that the carrier is required to meet when the delay, cancellation or denial of boarding is within the carrier’s control, but is required for safety purposes, including in situations of mechanical malfunctions, (iii) the carrier’s obligation to ensure that passengers complete their itinerary when the delay, cancellation or denial of boarding is due to situations outside the carrier’s control, such as natural phenomena and security events, and (iv) the carrier’s obligation to provide timely information and assistance to passengers; (c) prescribing the minimum compensation for lost or
damaged baggage that the carrier is required to pay; (d) respecting the carrier’s obligation to facilitate the
assignment of seats to children under the age of 14 years in close proximity to a parent, guardian or tutor at no additional cost and to make the carrier’s terms and conditions and practices in this respect readily available to passengers; (e) requiring the carrier to establish terms and conditions of carriage with regard to the transportation of musical instruments; (f) respecting the carrier’s obligations in the case of
tarmac delays over three hours, including the obligation to provide timely information and assistance to passengers, as well as the minimum standards of treatment of passengers that the carrier is required to meet; and (g) respecting any of the carrier’s other obligations
that the Minister may issue directions on under subsection (2).
Ministerial directions (2) The Minister may issue directions to the Agency to make a regulation under paragraph (1)(g) respecting any of the carrier’s other obligations towards passengers. The Agency shall comply with these directions.
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Restriction (3) A person shall not receive compensation from a carrier under regulations made under subsection (1) if that person has already received compensation for the same event under a different passenger rights regime than the one provided for under this Act. Obligations deemed to be in tariffs (4) The carrier’s obligations established by a regulation made under subsection (1) are deemed to form part of the terms and conditions set out in the carrier’s tariffs in so far as the carrier’s tariffs do not provide more advantageous terms and conditions of carriage than those obligations. 20 (1) The definitions point of destination and point of origin in section 87 of the Act are replaced by the following:
point of destination means, with respect to traffic on a railway line that is subject to a transfer described in subsection 128(4) or section 131, the point where the traffic is transferred from the line of a railway company to a line to which this Part does not apply; (point de destination) point of origin means, with respect to traffic on a railway line that is subject to a transfer described in subsection 128(4) or section 131, the point where the traffic is transferred to the line of a railway company from a line to which this Part does not apply; (point d’origine) (2) Section 87 of the Act is amended by adding the
following in alphabetical order: Quebec–Windsor corridor means the area of Canada that is bounded (a) to the east by longitude 70.50° W, (b) to the north by a straight line connecting a first point located at latitude 47.45° N and longitude 70.50° W to a second point located at latitude 43.70° N and longitude 83.25° W, (c) to the west by longitude 83.25° W, and (d) to the south by the Canada-United States border;
(axe Québec-Windsor) Vancouver–Kamloops corridor means the area of Canada that is bounded (a) to the east by longitude 121.21° W,
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(b) to the north by latitude 50.83° N, (c) to the west by longitude 128.45° W, and (d) to the south by the Canada-United States border. (axe Vancouver-Kamloops) 2007, c. 19, ss. 33 and 34
21 The heading before section 106 and sections
106 to 110 of the Act are repealed. 22 (1) The definition competitive line rate in section 111 of the Act is repealed. (2) The definitions connecting carrier, interswitch
and local carrier in section 111 of the Act are replaced by the following: connecting carrier means a railway company, other than a local carrier, that moves traffic to or from an interchange over a portion of a continuous route; (transporteur de liaison) interswitch means to transfer traffic from the lines of one railway company to the lines of another railway company; (interconnexion) local carrier means a class 1 rail carrier that moves traffic to or from an interchange on a continuous route from the point of origin or to the point of destination that is served exclusively by the class 1 rail carrier; (transporteur local) (3) The definition interswitching rate in section 111
of the English version of the Act is replaced by the following: interswitching rate means a rate determined by the Agency in accordance with section 127.1; (Version anglaise seulement) (4) Section 111 of the English version of the Act is amended by adding the following in alphabetical order:
long-haul interswitching rate means a rate determined by the Agency in accordance with paragraph 134(1)(a); (Version anglaise seulement) 23 (1) Paragraph 116(1)(b) of the Act is replaced
by the following:
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(b) within 90 days after receipt of the complaint, determine whether the company is fulfilling that obligation.
(2) Section 116 of the Act is amended by adding the following after subsection (1):
Time limits (1.1) For the purpose of an investigation conducted under subsection (1), the Agency shall allow a company at least 20 days to file an answer and at least 10 days for a complainant to file a reply.
Agency’s own motion (1.11) The Agency may, with the authorization of the
Minister and subject to any terms and conditions that the Minister considers appropriate, of its own motion, conduct an investigation to determine whether a railway company is fulfilling its service obligations. The Agency shall conduct the investigation as expeditiously as possible and make its determination within 90 days after the investigation begins. Considerations (1.2) The Agency shall determine that a company is fulfilling its service obligations if it is satisfied that the company provides the highest level of service in respect of those obligations that it can reasonably provide in the circumstances, having regard to the following considerations: (a) the traffic to which the service obligations relate; (b) the reasonableness of the shipper’s requests with
respect to the traffic; (c) the service that the shipper requires with respect to the traffic; (d) any undertaking with respect to the traffic given
by the shipper to the company; (e) the company’s and the shipper’s operational requirements and restrictions; (f) the company’s obligations, if any, with respect to a public passenger service provider; (g) the company’s obligations in respect of the operation of the railway under this Act;
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(h) the company’s contingency plans to allow it to fulfil its service obligations when faced with foreseeable or cyclical events; and (i) any information that the Agency considers relevant.
(3) Subsection 116(3) of the Act is replaced by the
following: Long-haul interswitching order binding on Agency (3) If a long-haul interwitching order has been made under subsection 134(1), the terms established by the order that are related to the manner in which the local carrier is to fulfil its service obligations are binding on the Agency in making its determination. 2014, c. 8, s. 5.1(1)
(4) Paragraph 116(4)(c.1) of the English version of the Act is replaced by the following: (c.1) order the company to compensate any person adversely affected for any expenses that they incurred as a result of the company’s failure to fulfil its service obligations or, if the company is a party to a confidential contract with a shipper that requires the company to pay an amount of compensation for expenses incurred by the shipper as a result of the company’s failure to fulfil its service obligations, order the company to pay that amount to the shipper; (5) Subsection 116(6) of the Act is replaced by the following:
Right of action not limited (5.1) If an arbitrator’s decision made under section
169.37 includes a term with respect to an amount described in paragraph 169.31(1)(c.1), the term does not limit the right to claim an amount of compensation in an action under subsection (5).
Company not relieved (6) Subject to the terms of a confidential contract referred to in subsection 113(4) or a tariff that sets out, in accordance with subsection 136.4(1), terms established in a long-haul interswitching order, a company is not relieved from an action taken under subsection (5) by any notice, condition or declaration if the damage claimed in the action arises from any negligence or omission of the company or any of its employees.
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24 Subsections 117(3) and (4) of the Act are replaced by the following:
Accessibility of tariff (3) The railway company shall make the tariff accessible to the public by publishing it on its Internet site. 25 (1) Paragraphs 126(1)(d) and (e) of the Act are
replaced by the following: (d) the manner in which the company is to fulfil its
service obligations under section 113; and (e) any conditions relating to the traffic to be moved by the company, including any amount to be paid by the company or the shipper in relation to a failure to comply with any condition related to the service obligations referred to in paragraph (d). 2013, c. 31, s. 8(1)
(2) Subsection 126(1.1) of the Act is replaced by the following:
Request for confidential contract (1.1) A shipper may request that a railway company
make it an offer to enter into a contract under subsection (1) with the railway company respecting (a) the manner in which the company is to fulfil its
service obligations under section 113; or (b) any amount to be paid in relation to the company’s or the shipper’s failure to comply with a term related to those service obligations, the purpose of which is to encourage the efficient movement of the shipper’s traffic and the performance of the railway system.
Restriction (1.11) The shipper may only make a request in respect of
an amount described in paragraph (1.1)(b) if the amount relates to a term that is included in the request under subsection (1.1).
2013, c. 31, s. 8(1)
(3) Paragraph 126(1.4)(c) of the Act is replaced by
the following: (c) is set out in a tariff referred to in subsection 136.4(1) or 165(3); or
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26 (1) Subsections 127(2) and (3) of the Act are
replaced by the following: Order (2) If the point of origin or destination of a continuous movement of traffic is within a radius of 30 km, or a prescribed greater distance, of an interchange, the Agency may order (a) one of the companies to interswitch the traffic; and (b) the railway companies to provide reasonable facilities for the convenient interswitching of traffic in both directions at an interchange between the lines of either railway and those of other railway companies connecting with them.
Interswitching limits (3) If the point of origin or destination of a continuous movement of traffic is within a radius of 30 km, or a prescribed greater distance, of an interchange, a railway company shall not transfer the traffic at the interchange except in accordance with the regulations and the interswitching rate. (2) Subsection 127(4) of the Act is replaced by the following:
Extension of interswitching limits (4) On the application of a person referred to in subsection (1), the Agency may deem a point of origin or destination of a movement of traffic in any particular case to be within 30 km of an interchange if the Agency is of the opinion that, in the circumstances, the point of origin or destination is reasonably close to the interchange.
27 The Act is amended by adding the following after section 127:
Interswitching rate 127.1 (1) The Agency shall, no later than December 1 of every year, determine the rate per car to be charged for interswitching traffic for the following calendar year.
Considerations (2) In determining an interswitching rate, the Agency shall take into consideration
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(a) any reduction in costs that, in the opinion of the
Agency, results from moving a greater number of cars or from transferring several cars at the same time; and (b) any long-term investment needed in the railways.
Limit on rate (3) In determining an interswitching rate, the Agency
shall consider the average variable costs of all movements of traffic that are subject to the rate and the rate shall not be less than the variable costs of moving the traffic, as determined by the Agency. Publication of method (4) The Agency shall, when it makes its determination
under subsection (1), publish the method that it followed for determining the rate. Interswitching rate to be published (5) The Agency shall cause the interswitching rate to be published in the Canada Gazette no later than December 31 before the beginning of the calendar year for which the rate applies. 28 (1) Paragraph 128(1)(b) of the Act is replaced by the following: (b) establishing distance zones for the purpose of determining the interswitching rate; and (2) Subsection 128(1) of the Act is amended by adding “and” at the end of paragraph (a), by striking out “and’ at the end of paragraph (b) and by repealing paragraph (c). (3) Subsections 128(2) and (3) of the Act are repealed. 29 The heading before section 129 and sections 129 to 136 of the Act are replaced by the following:
Power to require information 128.1 No later than August 31 of every year, a railway
company shall provide to the Agency, in the form and manner specified by the Agency, the information or documents that the Agency considers necessary to exercise its powers or perform its duties or functions under section 127.1.
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Long-haul Interswitching Long-haul interswitching order 129 (1) A shipper may apply to the Agency for a longhaul interswitching order against a railway company that is a class 1 rail carrier if (a) the shipper has access to the lines of only that railway company at the point of origin or destination of the movement of the shipper’s traffic in the reasonable direction of the traffic and its destination; (b) a continuous route between those points is operated by two or more railway companies; (c) the shipper is dissatisfied with a rate charged or
proposed to be charged by the railway company referred to in paragraph (a) or with the proposed manner in which that railway company is to fulfil its service obligations for the movement of the shipper’s traffic between the point of origin or destination that is served exclusively by that railway company and the nearest interchange in Canada with a connecting carrier; and (d) the matter described in paragraph (c) cannot be
resolved between the shipper and the railway company.
Restriction (2) If, at both the point of origin and the point of destination of the movement of the shipper’s traffic, a shipper has access to the lines of only one railway company that is a class 1 rail carrier, the shipper is entitled to apply for only one long-haul interswitching order, which is to be in respect of either the movement of the traffic from the point of origin to the nearest interchange in Canada or the movement of the traffic from the nearest interchange in Canada to the point of destination.
No entitlement (3) A shipper is not entitled to apply to the Agency for a
long-haul interswitching order (a) if the point of origin or destination that is served exclusively by the local carrier is within a radius of 30 km, or a prescribed greater distance, of an interchange in Canada that is in the reasonable direction of the shipper’s traffic and its destination; (b) if the point of origin or destination that is served
exclusively by the local carrier or the nearest interchange is located within the Quebec–Windsor corridor or the Vancouver–Kamloops corridor;
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(c) if the point of origin or destination that is served
exclusively by the local carrier is located on a track that (i) serves a reload or distribution compound, a container terminal or any other facility operated by the local carrier or for the local carrier’s own purposes, or (ii) is used by the local carrier for the transfer of traffic between cars or between a car and a warehouse owned by the local carrier; (d) for the movement of vehicles, as defined in section
2 of the Motor Vehicle Safety Act, or of parts of those vehicles; (e) for the movement of TIH (Toxic Inhalation Hazard) material; (f) for the movement of radioactive material; (g) for the movement of oversized traffic on flat cars, if the dimensions of the traffic require exceptional measures be taken; (h) for the movement, on flat cars, of containers or
trailers; (i) if the traffic to be moved is already the subject of a
long-haul interswitching order; (j) if an order or consent agreement made under Part VIII of the Competition Act, which followed an application made by the Commissioner of Competition, addresses the rate for the traffic to be moved; or (k) in any other case specified in the regulations.
Deeming — interchange (4) For the purpose of paragraph (3)(b), an interchange located in the metropolitan area of Montreal is deemed to be the nearest interchange and to be located outside the Quebec–Windsor corridor if (a) the point of origin of the movement of the shipper’s traffic is located in Quebec and north of the Quebec-Windsor corridor;
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(b) the shipper has access to the lines of only one class 1 rail carrier at the point of origin; and (c) the nearest interchange is located in the Quebec– Windsor corridor.
Conditions 130 (1) Subsection (2) applies if (a) a shipper has access to the lines of only one railway company at the point of origin or destination of the movement of the shipper’s traffic; (b) the railway company referred to in paragraph (a) is not a class 1 rail carrier; and (c) there is a junction between the lines of the railway company referred to in paragraph (a) and the lines of a railway that is operated by a class 1 rail carrier and the shipper has access to only those railway lines at that junction.
Deeming (2) For the purposes of sections 129 and 131 to 136.6, (a) the junction referred to in paragraph (1)(c) is deemed to be the point of origin or the point of destination, as the case may be; (b) the junction referred to in paragraph (1)(c) is
deemed to be served exclusively by the class 1 rail carrier referred to in that paragraph; and (c) the class 1 rail carrier referred to in paragraph
(1)(c) is deemed to be the local carrier. Transferred railway lines 131 For greater certainty, the transfer of a railway line, or an operating interest in it, under Division V or section 158 of the National Transportation Act, 1987 does not affect the right of a shipper to apply for a long-haul interswitching order.
Contents of application 132 The shipper shall, in its application for a long-haul
interswitching order, (a) provide an undertaking to the local carrier to move
the traffic by rail with the local carrier between the point of origin or destination that is served exclusively by the local carrier and the nearest interchange in Canada with a connecting carrier in accordance with the long-haul interswitching order; and
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(b) indicate the continuous route that the shipper has
chosen for the movement of the shipper’s traffic.
Dismissal of application 133 The Agency shall dismiss the application for a longhaul interswitching order if the shipper does not demonstrate, to the Agency’s satisfaction, that an attempt has been made to resolve the matters referred to in the application. Determination by Agency 134 (1) Within 30 business days after receiving the application for a long-haul interswitching order, the Agency shall, by order, determine any of the following matters in respect of which the shipper and the local carrier do not agree: (a) the long-haul interswitching rate that applies in respect of the movement of the shipper’s traffic between the point of origin or destination that is served exclusively by the class 1 rail carrier and the nearest interchange in Canada with a connecting carrier; (b) the continuous route from the point of origin to
the point of destination; (c) the nearest interchange in Canada; and (d) the manner in which the local carrier is to fulfil its
service obligations in respect of the movement of traffic described in paragraph (a).
Maximum portion of traffic (2) The Agency shall not make a long-haul interswitching order if the movement of the shipper’s traffic between the point of origin or destination that is served exclusively by the class 1 rail carrier and the nearest interchange in Canada exceeds the greater of (a) 1 200 km; and (b) 50% of the total number of kilometres over which the traffic is moved by rail in Canada.
Long-haul interswitching rate 135 (1) The following rules apply to the determination
of the long-haul interswitching rate:
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(a) for the first 30 km, or a greater distance prescribed in regulations made under paragraph 128(1)(c), the rate is to be the interswitching rate; and (b) for the remainder of the distance, the Agency shall determine the rate by having regard to the revenue per tonne kilometre for the movement by the local carrier of comparable traffic in respect of which no long-haul interswitching rate applies.
Minimum rate (2) The Agency shall not determine the rate described in paragraph (1)(b) to be less than the average of the revenue per tonne kilometre for the movement by the local carrier of comparable traffic in respect of which no longhaul interswitching rate applies.
Factors to consider — comparable traffic (3) For the purpose of paragraph (1)(b), the Agency shall
determine what constitutes comparable traffic by having regard to (a) the type of traffic; (b) the distance over which the traffic is moved; (c) the conditions of the movement of the traffic, including whether it is moved as single cars, blocks of cars or unit trains; (d) the type and ownership of the cars used to move the traffic; (e) the handling requirements for the traffic; (f) the volume and frequency of the traffic; (g) any undertaking given by the shipper in respect of
the volume of the traffic; (h) any incentives, rebates or any similar reductions in respect of the traffic; and (i) any other factor related to the requirements of the shipper and the local carrier that the Agency considers appropriate.
Factors to consider — rate (4) The Agency shall determine the rate described in
paragraph (1)(b) by having regard to the factors described in subsection (3), the density of traffic on the lines of the local carrier on which the traffic is to be moved and any long-term investment needed in those lines.
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Continuous route 136 (1) The Agency shall, in determining the continuous route from the point of origin to the point of destination, have regard to the continuous route that has been chosen by the shipper for the movement of its traffic in its application.
Route in Canada (2) If the point of destination of the continuous route of a movement of the shipper’s traffic is in Canada, the Agency shall determine a continuous route that is wholly within Canada, unless there is no cost-effective continuous route wholly within Canada that is available to the shipper and over which it is reasonable to move the shipper’s traffic.
Export and import (3) For the purposes of subsections (1) and (2), (a) if the traffic is to be moved through a port in
Canada for import into Canada, that port is the point of origin; and (b) if the traffic is to be moved through a port in
Canada for export out of Canada, that port is the point of destination. Nearest interchange 136.1 The Agency shall determine the nearest interchange in Canada to be the one nearest to the point of origin or destination, whichever is served exclusively by the local carrier, in the reasonable direction of the movement of the traffic from the point of origin to the point of destination on the continuous route, unless the local carrier can demonstrate that the interchange cannot be used for engineering reasons.
Service obligations 136.2 The Agency shall determine the manner in which the local carrier is to fulfil its service obligations by having regard to the considerations set out in paragraphs 116(1.2)(a) to (i).
Duration of order 136.3 The long-haul interswitching order applies to the
parties for a period of one year as of the date of the order, unless the parties agree otherwise. Incorporation in tariff 136.4 (1) The local carrier shall, without delay after the long-haul interswitching order is made, set out in a tariff the terms established by the order, unless the shipper and local carrier agree to include those terms in a confidential contract.
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Publication not required (2) Subsection 117(3) does not apply in respect of the tariff. No final offer arbitration 136.5 If a long-haul interswitching order is made by the Agency, the shipper is not entitled to submit any matter related to the movement of the traffic that is the subject of the order to the Agency for final offer arbitration under section 161.
Obligation of carriers to provide cars 136.6 (1) Subject to any agreement to the contrary, if a long-haul interswitching order is made, the connecting carrier is responsible for providing the shipper with an adequate supply of cars for the traffic being moved, in addition to its other service obligations in relation to the movement of the traffic.
Additional obligations (2) Subject to any agreement to the contrary, the connecting carrier is, in respect of the interchange referred to in paragraph 129(1)(c), responsible for (a) a prorated share, determined in accordance with subsection (3), of the costs of operating and maintaining the interchange during the period in which the long-haul interswitching order applies; and (b) the capital cost of making any change to the interchange that may be necessary for transferring the traffic that is the subject of the long-haul interswitching order. Determination of prorated share (3) The prorated share is the proportion that the traffic
that is the subject of the order transferred at the interchange and moved by the connecting carrier during the period in which the order applies is of the total traffic transferred at the interchange during that period. Share of capital cost (4) If more than one connecting carrier moves the traffic
that is the subject of the order, the capital cost is to be shared between the connecting carriers based on each connecting carrier’s share of the amount of traffic moved. Regulations 136.7 The Governor in Council may, for the purpose of
paragraph 129(3)(k), make regulations specifying cases in which a shipper is not entitled to apply for a long-haul interswitching order.
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Suspension of operation 136.8 If the Governor in Council is of the opinion that the financial viability of a railway company is seriously affected by the operation of sections 129 to 136.7, the Governor in Council may, by order, suspend the operation of those sections during the period specified in the order.
Interchanges List 136.9 (1) A railway company shall prepare and keep up
to date a list of the locations of the interchanges on the railway that the company operates. It shall publish the list on its Internet site or the Internet site of an association or other entity representing railway companies.
Notice (2) A railway company may remove an interchange from
its list only after the expiry of 120 days after it (a) has published a notice of its intention to do so on its Internet site or the Internet site of an association or other entity representing railway companies; and (b) has sent a copy of the notice to the Agency.
Service obligations (3) For greater certainty, the removal of an interchange
under subsection (2) does not relieve a railway company from its service obligations.
2015, c. 31, s. 9
30 Subsection 137(1) of the Act is replaced by the
following: Agreement 137 (1) Any issue related to liability, including liability to a third party, in respect of the movement of a shipper’s traffic shall be dealt with between the railway company and the shipper only by means of a written agreement that is signed by the shipper or by an association or other entity representing shippers. 31 The Act is amended by adding the following after section 137:
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Complaints 137.1 If, after receiving a complaint, the Agency finds
that a railway company is not complying with subsection 137(1), the Agency may order it to take any measures that the Agency considers appropriate to comply with that subsection. 32 (1) Subsection 141(2) of the Act is replaced by
the following: Public accessibility of plan (2) The railway company shall make the plan accessible to the public by publishing it on its Internet site or the Internet site of an association or other entity representing railway companies. (2) Section 141 of the Act is amended by adding the following after subsection (2.1):
Information to provide to Minister (2.2) The railway company shall, within 60 days after indicating in the plan its intention to discontinue operating a railway line, provide to the Minister (a) an assessment of whether or not section 96 applies to the land on which the railway line is located; and (b) a legal description of any land to which the assessment indicates section 96 applies and, in the form specified by the Minister, geographical information that would allow for mapping of the land.
Discontinuance already indicated in plan (2.3) If a railway company has, on the day on which subsection (2.2) comes into force, a plan indicating its intention to discontinue operating a railway line, but the company has not yet made an advertisement under section 143 in respect of that line, it shall provide to the Minister the information referred to in that subsection before making the advertisement. (3) Section 141 of the Act is amended by adding the following after subsection (3):
Declaration (3.1) The railway company shall provide a written declaration to the person to whom the railway line or the operating interest is being sold, leased or otherwise transferred, stating that the sale, lease or transfer is in compliance with section 96. It shall also send a copy of the declaration to the Minister.
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 33-36
2000, c. 16, s. 6
33 (1) Subsection 142(1) of the Act is replaced by
the following: Compliance with steps for discontinuance 142 (1) A railway company shall comply with the steps described in this Division before discontinuing operating a railway line. The railway company shall publish and keep up to date on its Internet site or the Internet site of an association or other entity representing railway companies a report that sets out the date that it commenced and completed each step. (2) Section 142 of the Act is amended by adding
the following after subsection (2): Exception (2.1) Subsection (2) does not apply to a railway company
that is the subject of proceedings under the Companies’ Creditors Arrangement Act or the Bankruptcy and Insolvency Act. 2007, c. 19, s. 36
34 Subsection 143(3) of the Act is replaced by the
following: Disclosure — advertisement (3) The advertisement shall also disclose (a) the existence of any agreement between the railway company and a public passenger service provider in respect of the operation of a passenger rail service on the railway line; and (b) an indication as to whether or not section 96 applies to the land on which that railway line is located. 35 Section 144 of the Act is amended by adding
the following after subsection (5): Declaration (5.1) If an agreement is reached, including an agreement
entered into to in accordance with an order by the Agency, the railway company shall provide a written declaration to the person to whom the railway line or the operating interest is being sold, leased or otherwise transferred, stating that the sale, lease or transfer is in compliance with section 96. It shall also send a copy of the declaration to the Minister. 36 (1) Section 145 of the Act is amended by adding the following after subsection (1):
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 36-37
Disclosure — offer (1.1) The offer shall disclose whether or not section 96
applies to the land on which that railway line is located, and if the information described in paragraphs 141(2.2)(a) and (b) has not yet been provided to the Minister, the railway company shall provide it to the Minister with the offer. (2) Paragraph 145(3)(a) of the Act is replaced by
the following: (a) by the Minister, the Government of Canada may accept it within 60 days or, if the Minister has extended the period under subsection (3.1), within that period; (3) Section 145 of the Act is amended by adding
the following after subsection (3): Extension (3.1) If the Minister considers it appropriate to do so, the Minister may extend the period referred to in paragraph (3)(a) by 120 days. The Minister may further extend the period, but the total of those further extensions may not exceed 365 days. Each time the Minister extends the period, the Minister shall provide a notice to the railway company and the railway company shall notify the other governments and urban transit authorities.
Service obligations (3.2) If the Minister extends the period referred to in
paragraph (3)(a), the railway company has no service obligations in respect of the operation of the railway line commencing on the expiry of 150 days after the offer was received by the Minister and ending on the expiry of 280 days after the expiry of the extended period referred to in that paragraph. The railway company shall not remove any of the infrastructure associated with the line during the period for which it has no service obligations.
(4) Section 145 of the Act is amended by adding the following after subsection (4):
Declaration (4.1) The railway company shall, at the time of a transfer
to a government or an urban transit authority, provide a written declaration to the government or urban transit authority stating that the transfer is in compliance with section 96. It shall also send a copy of the declaration to the Minister. 37 Section 146 of the Act is amended by adding the following after subsection (1):
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 37-40
Documents to accompany notice of discontinuance (1.1) The notice of discontinuance shall be accompanied by a copy of the advertisement referred to in section 143 and the offers to the governments and transit authorities referred to in subsection 145(1). 38 The Act is amended by adding the following after section 146.5:
Complaints 146.6 If, after receiving a complaint, the Agency finds
that a railway company is not complying with this Division, the Agency may order it to take any measures that the Agency considers appropriate to comply with this Division. 2011, c. 25, s. 60
39 (1) The definition government hopper car in
section 147 of the Act is repealed. (2) The definitions movement and port in British Columbia in section 147 of the Act are replaced by the following:
movement, in respect of grain, means the carriage of grain by a prescribed railway company over a railway line from a point on any line west of Thunder Bay or Armstrong, Ontario, to (a) Thunder Bay or Armstrong, Ontario, (b) Churchill, Manitoba for export, (c) a port in British Columbia for export, other than export to the United States for consumption in that country, or (d) a point west of Thunder Bay or Armstrong, Ontario, if the grain is to be carried to a port in British Columbia for export, other than export to the United States for consumption in that country; (mouvement du grain)
port in British Columbia includes Vancouver, North Vancouver, New Westminster, Roberts Bank, Prince Rupert, Ridley Island, Burnaby, Fraser Mills, Fraser Surrey, Fraser Wharves, Lake City, Lulu Island Junction, Port Coquitlam, Port Moody, Steveston, Tilbury and Woodwards Landing; (port de la Colombie-Britannique) 2000, c. 16, s. 10
40 (1) Paragraph 150(3)(a) of the French version
of the Act is replaced by the following:
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 40-42
a) les primes, rabais ou réductions semblables versés ou accordés par la compagnie; (2) Subsection 150(3) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c): (d) any amount that is earned by the company at the
interswitching rate determined in accordance with section 127.1; or (e) any amount that is earned by the company for the movement of grain in containers on flat cars. 2000, c. 16, s. 10
41 (1) The description of F in subsection 151(1) of the Act is replaced by the following: F
is the volume-related composite price index that applies to the company, as determined by the Agency.
2000, c. 16, s. 10; 2007, c. 19, s. 43(1)
(2) Subsections 151(4) and (5) of the Act are replaced by the following: Volume-related composite price index (4) The following rules are applicable to a volume-related composite price index: (a) in the crop year 2016-2017, each prescribed railway company’s index is 1.3275; (b) an index shall be determined in respect of each
prescribed railway company; and (c) the Agency shall make adjustments to each prescribed railway company’s index to reflect the costs incurred by the prescribed railway company to obtain hopper cars for the movement of grain and the costs incurred by the prescribed railway company for the maintenance of those hopper cars.
When Agency to make determination (5) The Agency shall make the determination of a prescribed railway company’s maximum revenue entitlement for the movement of grain in a crop year under subsection (1) on or before December 31 of the following crop year and shall make the determination of a prescribed railway company’s volume-related composite price index on or before April 30 of the previous crop year. 42 The Act is amended by adding the following after section 151:
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Report to Minister 151.01 (1) Before the beginning of every crop year, a
prescribed railway company shall provide to the Minister a report, in the form and manner that may be specified by the Minister, that (a) assesses the prescribed railway company’s ability
to move the grain that it is required to move during the crop year taking into account the total volume of grain expected to be moved for the crop year; and (b) identifies the steps that the prescribed railway
company is taking to enable it to move the grain that it is required to move during the crop year.
Report — winter contingency plans (2) Before October 1 of every year, a prescribed railway company shall provide to the Minister a report, in the form and manner that may be specified by the Minister, that describes the railway company’s contingency plans to enable it to move the grain along with other traffic when faced with winter weather conditions.
Publication (3) The prescribed railway company shall publish the reports referred to in subsections (1) and (2) on its Internet site at the same time that they are provided to the Minister. 2015, c. 31, s. 10
43 Section 155.8 of the Act is replaced by the following: Interest on unpaid amounts 155.8 (1) If any portion of a levy is not paid by a railway
company as required by subsection 155.7(1), the company shall pay to the Receiver General interest on that portion — calculated and compounded monthly at the rate of interest determined under the regulations made under section 155.1 of the Financial Administration Act — beginning on the day on which the payment was required to be made and ending on the day before the day on which the payment is received by the Receiver General. Partial payment (2) If a partial payment is made, the period for which interest is payable in respect of the amount paid ends on the day before the day on which the partial payment is received by the Receiver General. 2015, c. 31, s. 10
44 Paragraph 155.97(f) of the Act is repealed.
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 45-48
45 Section 157 of the Act is amended by adding
the following after subsection (4): Costing information (5) No later than August 31 of every year, the Canadian
National Railway Company and the Canadian Pacific Railway Company shall provide to the Agency, in the form and manner specified by the Agency, all unit costs, output units and other financial, statistical and supporting information for the preceding calendar year that is required for the determination of costs by the Agency under this Part. 46 Subsection 161(2) of the Act is amended by adding the following after paragraph (a): (b) the period requested by the shipper, not exceeding
two years, for which the decision of the arbitrator is to apply; 2000, c. 16, s. 15
47 The portion of section 164.1 of the Act before paragraph (a) is replaced by the following:
Summary process 164.1 If the Agency determines that a shipper’s final offer submitted under subsection 161.1(1) involves freight charges in an amount of not more than $2,000,000, adjusted in accordance with section 164.2, and the shipper did not indicate a contrary intention when submitting the offer, sections 163 and 164 do not apply and the arbitration shall proceed as follows:
48 The Act is amended by adding the following after section 164.1:
Triennial adjustment 164.2 (1) The maximum amount of freight charges for
the purpose of section 164.1 shall be adjusted every three years, on April 1, in accordance with the formula [A/B] × C
where A
is the Consumer Price Index for the calendar year before the year in which the adjustment is made;
B
is the Consumer Price Index for 2017; and
C
is $2,000,000.
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 48-50
Consumer Price Index (2) For the purposes of subsection (1), (a) a reference to the Consumer Price Index for any
12-month period means the average of the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that 12-month period; (b) if at any time the Consumer Price Index for Canada is adjusted to reflect a new time basis, a corresponding adjustment is to be made in the Consumer Price Index for any 12-month period that is used for the purpose of calculating the maximum amount under subsection (1); and (c) if at any time the Consumer Price Index for Canada is adjusted to reflect a new content basis, that adjustment does not affect the operation of this section.
Maximum amount to be published (3) The Agency shall adjust the maximum amount in accordance with subsection (1) and cause it to be published in the Canada Gazette no later than March 31 before the commencement of the three-year period for which the maximum amount applies, and that published amount is conclusive proof of the maximum amount for that threeyear period. 49 Paragraph 165(2)(c) of the Act is replaced by the following: (c) be rendered so as to apply for the period that is
agreed to by the parties or, if no period has been agreed to by the parties, for the period, not exceeding two years, that the shipper requested in its submission. 50 (1) Subsection 169.31(1) of the Act is amended
by adding the following after paragraph (c): (c.1) any amount to be paid by the company or the
shipper in relation to a failure to comply with any operational term described in paragraphs (a) to (c); (2) Subsection 169.31(1) of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e): (f) the dispute resolution process related to the implementation of the arbitrator’s decision.
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 50-52
2013, c. 31, s. 11
(3) Paragraph 169.31(3)(c) of the Act is replaced
by the following: (c) a long-haul interswitching order made under subsection 134(1); or 2013, c. 31, s. 11
(4) Subsection 169.31(4) of the Act is replaced by
the following: Clarification (4) For greater certainty, a rate for the movement of the traffic is not to be subject to arbitration. 51 (1) Subsection 169.34(1) of the Act is amended by adding the following after paragraph (a): (a.1) any term with respect to an amount described in
paragraph 169.31(1)(c.1), if the matter in respect of the amount has been submitted by the shipper for arbitration; (2) Subsection 169.34(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) any term with respect to the dispute resolution
process described in paragraph 169.31(1)(f). 2013, c. 31, s. 11
52 Section 169.37 of the Act is replaced by the following: Arbitrator’s decision 169.37 (1) The arbitrator’s decision must establish the
following terms, or any combination of the following terms, that the arbitrator considers necessary to resolve the matters that are referred to him or her for arbitration: (a) any operational term described in paragraph
169.31(1)(a), (b) or (c); (b) any term with respect to an amount described in
paragraph 169.31(1)(c.1) if the matter in respect of the amount has been submitted by the shipper for arbitration; (c) any term for the provision of a service described in paragraph 169.31(1)(d); (d) any term with respect to the application of a
charge described in paragraph 169.31(1)(e); or
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(e) any term with respect to the dispute resolution
process described in paragraph 169.31(1)(f). Elements to consider (2) In making the decision, the arbitrator must have regard to the following: (a) the traffic to which the service obligations relate; (b) the service that the shipper requires with respect to the traffic; (c) any
undertaking described in paragraph 169.32(1)(c) that is contained in the shipper’s submission; (d) the railway company’s obligations under this Act in respect of the operation of the railway; (e) the railway company’s obligations, if any, with respect to a public passenger service provider; (f) the railway company’s and the shipper’s operational requirements and restrictions; (g) the question of whether there is available to the
shipper an alternative, effective, adequate and competitive means of transporting the goods to which the service obligations relate; and (h) any information that the arbitrator considers relevant.
Efficiency (3) The arbitrator shall establish a term with respect to
an amount described in paragraph 169.31(1)(c.1) in a manner that encourages the efficient movement of the shipper’s traffic and the performance of the railway system and that is balanced between the shipper and the railway company.
2013, c. 31, s. 12
53 (1) Subsection 177(1.1) of the Act is repealed.
2007, c. 19, s. 49(3)
(2) Paragraph 177(2)(a) of the Act is replaced by
the following: (a) designate as a provision or requirement the contravention of which may be proceeded with as a violation in accordance with sections 179 and 180 any provision of section 51 or 51.2 or any provision of any regulation made under section 50 or 51, or any requirement of section 51 or 51.2 or those regulations; and
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(3) Section 177 of the Act is amended by adding the following after subsection (2):
Regulations made under subsection 50(1.01) (2.01) The contravention of any provision of a regulation
made under subsection 50(1.01) may be proceeded with as a violation in accordance with sections 179 and 180. The maximum amount payable for each violation is $25,000. 2015, c. 31, s. 12
54 The portion of subsection 178(1) of the Act before paragraph (a) is replaced by the following:
Notices of violation 178 (1) The Agency, in respect of a violation referred to
in subsection 177(1) or (2.1), or the Minister, in respect of a violation referred to in subsection 177(2), (2.01), (2.2) or (3), may
2007, c. 19, s. 52
55 Paragraph 180(a) of the Act is replaced by the
following: (a) the penalty for the violation that the person is liable to pay; and
2007, c. 19, s. 52
56 Paragraph 180.5(b) of the Act is replaced by
the following: (b) the person has contravened the designated provision that the person is alleged to have contravened, the member of the Tribunal shall without delay inform the person and the Minister of the determination and of the amount determined by the member of the Tribunal to be payable by the person in respect of the contravention and, if the amount is not paid to the Tribunal by or on behalf of the person within the time that the member of the Tribunal may allow, the member of the Tribunal shall issue to the Minister a certificate in the form that may be established by the Governor in Council, setting out the amount required to be paid by the person.
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 57-59.1
2007, c. 19, s. 52
57 Subsection 180.6(4) of the Act is replaced by
the following: Certificate (4) If the appeal panel finds that a person has contravened the designated provision, the panel shall without delay inform the person of the finding and of the amount determined by the panel to be payable by the person in respect of the contravention and, if the amount is not paid to the Tribunal by or on behalf of the person within the time allowed by the Tribunal, the Tribunal shall issue to the Minister a certificate in the form that may be established by the Governor in Council, setting out the amount required to be paid by the person. 2013, c. 31, s. 14; 2015, c. 31, s. 13
58 Section 180.8 of the Act is replaced by the following: References to “Minister” 180.8 (1) In the case of a violation referred to in subsection 177(1), every reference to the “Minister” in sections 180.3 to 180.7 shall be read as a reference to the Agency or to a person designated by the Agency.
Delegation by Minister (2) In the case of a violation referred to in subsection 177(2), (2.01), (2.2) or (3), the Minister may delegate to the Agency any power, duty or function conferred on him or her under this Part.
Replacement of “paragraph 128(1)(b)” 59 The French version of the Act is amended by replacing “l’alinéa 128(1)b)” with “l’article 127.1” in the following provisions: (a) subsection 113(2.1); (b) subsections 155.7(1) and (2); and (c) paragraph 155.84(1)(c). 59.1 (1) Schedule II to the Act is amended by replacing “Bean (except soybean) derivatives (flour, protein, isolates, fibre)” with “Bean (including soybean) derivatives (flour, protein, isolates, fibre)”. (2) Schedule II to the Act is amended by replacing “Beans (except soybeans), including faba beans, splits and screenings” with “Beans, including soybeans, faba beans, splits and screenings”.
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Chapter 10: Transportation Modernization Act Canada Transportation Act Sections 59.1-60.1
(3) Schedule II to the Act is amended by adding, in alphabetical order, “Meal, soybean”, “Meal, oil cake, soybean”, “Oil, soybean” and “Oil cake, soybean”. 1995, c. 24
CN Commercialization Act 60 Paragraph 8(1)(a) of the CN Commercialization Act is replaced by the following: (a) provisions imposing constraints on the issue, transfer and ownership, including joint ownership, of voting shares of CN to prevent any one person, together with the associates of that person, from holding, beneficially owning or controlling, directly or indirectly, otherwise than by way of security only, in the aggregate, voting shares to which are attached more than 25% of the votes that may ordinarily be cast to elect directors of CN;
Amendment of articles 60.1 (1) Despite sections 173 to 176 of the Canada Business Corporations Act, CN’s directors may amend its articles in accordance with the amendment set out in section 60.
Articles of amendment sent to Director (2) When the directors amend the articles under subsection (1), they shall send the articles of amendment to the Director in accordance with section 177 of the Canada Business Corporations Act.
Definitions (3) The following definitions apply in this section. CN has the same meaning as in subsection 2(1) of the CN Commercialization Act. (CN) Director has the same meaning as in subsection 2(1) of the Canada Business Corporations Act. (directeur)
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Chapter 10: Transportation Modernization Act Railway Safety Act Sections 61-62
R.S., c. 32 (4th Supp.)
Railway Safety Act 61 The Railway Safety Act is amended by adding the following after section 17.3:
Recording instruments 17.31 (1) No railway company that meets the prescribed criteria shall operate railway equipment and no local railway company that meets the prescribed criteria shall operate railway equipment on a railway unless (a) the railway equipment is fitted with the prescribed recording instruments; and (b) the company, in the prescribed manner and circumstances, records the prescribed information using those instruments, collects the information that it records and preserves the information that it collects.
Use or communication (2) No company referred to in subsection (1) shall use or communicate the information that it records, collects or preserves under that subsection unless the use or communication is in accordance with the law.
Prevention of recording, collection or preservation (3) No person shall do anything, including alter the recording instruments referred to in subsection (1), with the intent to prevent information from being recorded, collected or preserved under that subsection. 62 The Act is amended by adding the following after section 17.9:
Recording Instruments Companies — use of information 17.91 (1) A company may use the information that it records, collects or preserves under subsection 17.31(1) for the purposes of (a) conducting analyses under section 13, 47 or 74 of
the Railway Safety Management System Regulations, 2015; and (b) determining the causes and contributing factors of an accident or incident that the company is required
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to report under the Canadian Transportation Accident Investigation and Safety Board Act to the Canadian Transportation Accident Investigation and Safety Board and that the Board does not investigate.
Information randomly selected (2) The information that the company may use for the
purpose referred to in paragraph (1)(a) shall be selected randomly in accordance with the regulations.
Use — threat to safety of railway operations (3) If a company uses information under subsection (1), it may also use that information to address a prescribed threat to the safety of railway operations.
Personal Information Protection and Electronic Documents Act and provincial legislation (4) A company that collects, uses or communicates information under this section, section 17.31 or 17.94, subsection 28(1.1) or 36(2) or regulations made under section 17.95 may do so (a) despite section 5 of the Personal Information Protection and Electronic Documents Act, to the extent that that section relates to obligations set out in Schedule 1 to that Act relating to the collection, use, disclosure and retention of information, and despite section 7 of that Act; and (b) despite any provision of provincial legislation that
is substantially similar to Part 1 of the Act referred to in paragraph (a) and that limits the collection, use, communication or preservation of information.
Minister — use of information 17.92 (1) The Minister may use the information that a company records, collects or preserves under subsection 17.31(1) for the purposes of (a) developing policies; (b) determining the causes and contributing factors of
an accident or incident that must be reported under the Canadian Transportation Accident Investigation and Safety Board Act to the Canadian Transportation Accident Investigation and Safety Board and that the Board does not investigate; and (c) verifying compliance with section 17.31 and regulations made under section 17.95.
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Information randomly selected (2) The information that the Minister may use for the purpose referred to in paragraph (1)(a) shall be selected randomly in accordance with the regulations.
Use — threat to safety of railway operations (3) If the Minister uses information under paragraph
(1)(a) or (b), he or she may also use that information to address a threat to the safety of railway operations.
Railway safety inspectors — use of information 17.93 (1) A railway safety inspector may use the information that a company records, collects or preserves under subsection 17.31(1) for the purposes of (a) determining the causes and contributing factors of an accident or incident that must be reported under the Canadian Transportation Accident Investigation and Safety Board Act to the Canadian Transportation Accident Investigation and Safety Board and that the Board does not investigate; and (b) verifying compliance with section 17.31 and regulations made under section 17.95.
Use — threat to safety of railway operations (2) If a railway safety inspector uses information under
paragraph (1)(a), they may also use that information to address a threat to the safety of railway operations.
Recorded information admissible 17.94 (1) The information recorded under subsection 17.31(1) using the recording instruments with which the railway equipment is fitted is admissible in any proceedings for a violation or offence, with respect to the contravention of section 17.31 or the regulations made under section 17.95, against the company that operates the railway equipment.
Recorded information not admissible (2) The information recorded under subsection 17.31(1)
using the recording instruments with which the railway equipment is fitted is not admissible in any proceedings for a violation or offence under this Act — other than for
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a violation or offence with respect to the contravention of subsection 17.31(3) — against an individual who is on board the railway equipment at the time of the recording or an individual who communicates with that individual at that time.
Information used under subsections 17.91(3), 17.92(3) and 17.93(2) admissible (3) Subject to subsection (2), the information used under
subsections 17.91(3), 17.92(3) and 17.93(2) is admissible in any proceedings that may result from that use.
Regulations 17.95 (1) The Governor in Council may make regulations (a) prescribing criteria for the purposes of subsection
17.31(1); (b) respecting the exemption of any company that meets the criteria referred to in paragraph (a) from the application of subsection 17.31(1); (c) respecting the recording instruments with which
the railway equipment is to be fitted, including their specifications, installation and maintenance; (d) respecting the information that companies record using those instruments, including the recording of that information, its collection, its preservation, its destruction, its use, its communication — including on request by the Minister — its selection and access to it; and (e) prescribing threats to the safety of railway operations for the purpose of subsection 17.91(3).
Application (2) A regulation made under this section may be general or applicable to a group or class of companies.
For greater certainty 17.96 For greater certainty, subject to any use or communication that is expressly authorized under any of sections 17.91 to 17.94, subsection 28(1.1) or 36(2) or regulations made under section 17.95, the information that a company records, collects or preserves under subsection 17.31(1) and that is an on-board recording, as defined in subsection 28(1) of the Canadian Transportation Accident Investigation and Safety Board Act, remains privileged under subsection 28(2) of that Act.
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63 Section 28 of the Act is amended by adding the
following after subsection (1): Communication authorized (1.1) A company is authorized to communicate to a railway safety inspector the information that it recorded, collected or preserved under subsection 17.31(1) and that is contained in a document that the railway safety inspector requires it to produce under paragraph (1)(a.1), for the purpose of verifying compliance with section 17.31 and regulations made under section 17.95. 2012, c. 7, s. 30
64 Section 36 of the Act is renumbered as subsection 36(1) and is amended by adding the following:
Communication authorized (2) A company is authorized to communicate to the Minister the information that it recorded, collected or preserved under subsection 17.31(1) and that the Minister orders it to provide under subsection (1), for the purpose of verifying compliance with section 17.31 and regulations made under section 17.95. 1999, c. 9, s. 31
65 (1) Paragraph 41(2)(a) of the Act is replaced by the following: (a) a regulation made under subsection 7(1) or section
7.1, 17.95, 18, 24, 37, 47 or 47.1; 2012, c. 7, s. 32(2)
(2) Paragraph 41(2)(h) of the Act is replaced by the following: (h) an order made under subsection 36(1). 2012, c. 7, s. 35
66 Paragraph 46(h) of the Act is replaced by the
following: (h) orders made under subsection 36(1).
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Chapter 10: Transportation Modernization Act Canadian Transportation Accident Investigation and Safety Board Act Section 67
1989, c. 3
Canadian Transportation Accident Investigation and Safety Board Act 1998, c. 20, s. 17(2)
67 (1) Subsection 28(4) of the Canadian Transportation Accident Investigation and Safety Board Act is replaced by the following:
Use by Board (4) The Board may make any use of any on-board
recording obtained under this Act that it considers necessary in the interests of transportation safety, but, subject to subsections (5) and (5.1), shall not knowingly communicate or permit to be communicated to anyone any portion of the recording that is unrelated to the causes or contributing factors of the transportation occurrence under investigation or to the identification of safety deficiencies. (2) Section 28 of the Act is amended by adding the following after subsection (5):
Power to provide access to certain persons (5.1) In the case of a transportation occurrence that is required to be reported under this Act to the Board and that is investigated under this Act, the Board may make an on-board recording related to the occurrence available to a person who is expressly authorized under the Aeronautics Act, the National Energy Board Act, the Railway Safety Act or the Canada Shipping Act, 2001 to use or communicate it and, if the Board does so, the person may only use or communicate it in accordance with the express authorization.
Authorization under another Act (5.2) Nothing in this section prevents the use or communication of an on-board recording if that use or communication is expressly authorized under the Aeronautics Act, the National Energy Board Act, the Railway Safety Act or the Canada Shipping Act, 2001 and (a) there has been no transportation occurrence that
is required to be reported under this Act to the Board that involves the means of transportation to which the recording relates; or
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(b) there has been a transportation occurrence that is
required to be reported under this Act to the Board that involves the means of transportation to which the recording relates but that is not investigated under this Act.
2002, c. 9, s. 2
Canadian Air Transport Security Authority Act 68 Subsection 6(1) of the Canadian Air Transport Security Authority Act is replaced by the following:
Mandate 6 (1) The Authority’s mandate is to take actions, either directly or through a screening contractor, for the effective and efficient screening of persons who access aircraft or restricted areas through screening points, the property in their possession or control and the belongings or baggage that they give to an air carrier for transport.
Restricted areas (1.1) For the purposes of subsection (1), a restricted area is an area designated as a restricted area under the Aeronautics Act at an aerodrome designated by the regulations or at any other place, including any other aerodrome, designated by the Minister. 69 The Act is amended by adding the following after section 30:
Agreement — screening 30.1 (1) The Authority may, with the Minister’s approval and subject to any terms and conditions that the Minister may establish, enter into an agreement respecting the delivery of screening referred to in subsection 6(1) with any person who requests the delivery of such screening.
Mandate (2) For greater certainty, the Authority’s mandate under subsection 6(1) includes any screening it delivers, either directly or through a screening contractor, under an agreement entered into under subsection (1).
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Cost recovery (3) Despite subsection (2), if the Authority delivers screening for which payment of an amount is required from the other party under the terms of an agreement entered into under subsection (1), the delivery of that screening is deemed, for the purposes of recovering that amount, not to be a duty of the Authority under this Act. 1992, c. 31
Coasting Trade Act 70 (1) Subsections 3(2.1) and (2.2) of the Coasting Trade Act are replaced by the following:
Repositioning of empty containers (2.1) Subsection (1) does not apply in respect of carriage
between one place in Canada and another, without consideration, of empty containers that are owned or leased by the ship’s owner and of any ancillary equipment that is necessary to ensure the safety, security, containment and preservation of the goods that may be carried in those containers. Dredging activities (2.2) Subsection (1) does not apply in respect of dredging activities — other than dredging activities that are provided under an agreement with Her Majesty in right of Canada or with an entity which is listed in Annex 19-1, as amended from time to time, of Chapter Nineteen of CETA — carried out by any of the following ships: (a) a non-duty paid ship whose owner is a Canadian
entity or an EU entity; (b) a foreign ship that is registered in the first, or domestic, register of a member state of the European Union and whose owner is a Canadian entity, an EU entity or an entity that is under Canadian or European control; (c) a foreign ship that is registered in a second, or international, register of a member state of the European Union and whose owner is a Canadian entity, an EU entity or an entity that is under Canadian or European control; and (d) a foreign ship that is registered in a register other
than the Canadian Register of Vessels or a register referred to in paragraph (b) or (c), and whose owner is a Canadian entity or an EU entity.
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Chapter 10: Transportation Modernization Act Coasting Trade Act Sections 70-71
(2) Paragraph 3(2.3)(a) of the Act is replaced by
the following:
(a) the carriage of goods by a ship that is described in
paragraph (2.2)(b), from the port of Halifax — where the goods are loaded — to the port of Montreal, or vice versa, if that carriage is one leg of the importation of the goods into Canada; or (3) The portion of subsection 3(2.4) of the Act before paragraph (a) is replaced by the following:
Feeder services — single trip (2.4) Subject to subsection (2.5), subsection (1) does not apply in respect of the carriage, by a ship that is described in paragraph (2.2)(c), of goods in a container from the port of Montreal to the port of Halifax, or vice versa, if (4) Subsection 3(2.6) of the Act is replaced by the following:
Provision of information (2.6) Before a ship engages, without a licence, in any activities referred to in subsections (2.2) to (2.4) and for which the owner of the ship intends to rely on an exemption under any one of those subsections, the owner shall provide information to an enforcement officer, in the form and manner specified by the Minister, establishing that the ship meets the applicable conditions under any of paragraphs (2.2)(a) to (d). (5) The portion of subsection 3(7) of the Act before paragraph (a) is replaced by the following:
Control (7) For the purposes of paragraphs (2.2)(b) and (c), an entity is under Canadian or European control 71 Paragraphs 5.1(1)(a) and (b) of the Act are replaced by the following: (a) for an application made on behalf of a ship described in paragraph 3(2.2)(a), paragraph 5(a); and (b) for an application made on behalf of a ship described in paragraph 3(2.2)(b) or (c), paragraph 4(1)(a).
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72 Paragraph 7(b) of the Act is replaced by the
following: (b) indicate, for the purpose of paragraph 3(2.2)(c), the registers that are second, or international, registers of member states of the European Union; and
1998, c. 10
Canada Marine Act 73 Paragraph 25(a) of the Canada Marine Act is amended by adding the following after subparagraph (i): (i.1) is a loan made by the Canada Infrastructure
Bank under the Canada Infrastructure Bank Act, 74 The Act is amended by adding the following after section 26:
Canada Infrastructure Bank 26.1 Section 26 does not apply with respect to a loan guarantee provided by the Canada Infrastructure Bank on behalf of the government of Canada under paragraph 18(h) of the Canada Infrastructure Bank Act.
Transitional Provisions Definition of Act 75 (1) In this section and in sections 76 to 81, Act means the Canada Transportation Act.
Words and expressions (2) Unless the context otherwise requires, words
and expressions used in sections 76 to 81 have the same meaning as in the Act. Information — long-haul interswitching rate 76 (1) This section applies until the first regulation made under paragraph 50(1.01)(a) of the Act comes into force. Provision of information (2) A class 1 rail carrier shall provide to the Minister, in the form and manner that the Minister may specify, a report indicating the following information with respect to any traffic that is moved by a railway car:
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(a) the name of the shipper; (b) the name of the owner of the railway car; (c) the letters and number that identify the railway car; (d) an indication as to whether the railway car moves in a block that receives an incentive and if it is, the number of railway cars moved together as the block for which the incentive is received; (e) an indication as to whether the railway car
transports traffic that is, based on the rail origin, transferred from a truck or vessel, as defined in section 2 of the Canada Shipping Act, 2001, or, based on the rail destination, transferred to a truck or vessel; (f) the date and time at which the movement of the railway car begins and ends; (g) the geographic location codes of the locations where the movement of the railway car begins and ends, the alphanumeric codes that identify the province or state in which the movement begins and ends, and, if applicable, the geographic location code of any junction at which the railway car is transferred to or from another rail carrier, the code that identifies that other rail carrier and the code that identifies the rail carrier on which the movement begins or ends; (h) the standard transportation commodity
code, the code that identifies the type of equipment used, the intermodal traffic indicator, the number of intermodal units carried by the car and the commodity tonnage and, if the railway car moves across the Canada-United States border, the alphanumeric code that identifies imports and exports and the code that identifies the border crossing location; (i) if the railway car transports dangerous
goods, the UN number assigned to the goods by the United Nations Committee of Experts on the Transport of Dangerous Goods or the Hazardous Material Response Code assigned to the goods by the Association of American Railroads, Bureau of Explosives; (j) an indication as to whether the rate that applies in respect of the movement of the traffic is set out in a tariff or a confidential contract, and, in the case of a tariff, the tariff number;
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(k) an indication as to whether a long-haul interswitching rate applies in respect of the movement of the traffic; (l) an indication as to whether the shipper has provided the class 1 rail carrier with an undertaking with respect to the volume of the movement of the traffic, and if so, the volume in respect of which the undertaking was made; (m) the gross waybill revenue earned for the
railway car and the number of miles in respect of which the revenue is derived; (n) the portion of the gross waybill revenue
earned by the class 1 rail carrier for the railway car and the number of miles in respect of which the portion is derived; (o) the portion of the gross waybill revenue — excluding the value of charges, incentives, rebates and amounts paid by the class 1 rail carrier to other rail carriers — earned by the class 1 rail carrier for the railway car for the portion of the movement in Canada and the number of miles in respect of which the portion is derived; (p) the value of the charges, incentives, rebates and amounts paid by the class 1 rail carrier to other rail carriers referred to in paragraph (o); (q) an indication as to whether the railway car is used for the movement of grain, as defined in section 147 of the Act; (r) each type of train that the railway car is part of; (s) the alphanumeric identification code of
each train that the railway car is part of; and (t) in respect of each train that the railway car is part of, the geographic location code of the location where the movement of the railway car begins and ends, the date and time the movement of the railway car begins and ends and the distance travelled by the railway car.
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Time limit (3) The class 1 rail carrier shall provide the information described in subsection (2) on a monthly basis, no later than the last day of the month following the month to which the information relates. First report (4) No later than the last day of the month following the month in which this section comes into force, the class 1 rail carrier shall provide to the Minister a report described in subsection (2) for each month in the period that begins August 1, 2016 and that ends on the last day of the month in which this section comes into force.
Deeming (5) Information provided to the Minister under subsection (2) is deemed to be information required by regulations made under paragraph 50(1.01)(a) of the Act.
Information — service and performance indicators 77 (1) This section applies until the first regulation made under paragraph 50(1.01)(b) of the Act comes into force. Information to be provided (2) A class 1 rail carrier shall provide to the Minister, in the form and manner that the Minister may specify, a report containing the information specified in paragraphs 1250.2(a)(1) to (8) of Title 49 of the United States Code of Federal Regulations as amended from time to time.
Adaptations (3) For the purpose of subsection (2), the provisions of the United States Code of Federal Regulations are adapted as follows: (a) a reference to “should” is to be read as
“must”; (b) unless the context requires otherwise, a reference to “railroad” is to be read as “class 1 rail carrier”;
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(c) a reference to “state” is to be read as
“province”; (d) a reference to “dedicated train service” is
to be read as “dedicated train program and fleet integration program”; and (e) paragraph 1250.2(a)(7) is to be read without
reference to “aggregated for the following STCCs: 01131 (barley), 01132 (corn), 01133 (oats), 01135 (rye), 01136 (sorghum grains), 01137 (wheat), 01139 (grain, not elsewhere classified), 01144 (soybeans), 01341 (beans, dry), 01342 (peas, dry) and 01343 (cowpeas, lentils, or lupines)”. Explanation (4) A class 1 rail carrier shall, in its first report,
provide an explanation of the methodology it used to derive the data, including the definition of unit train used by the class 1 rail carrier. The definition of unit train shall be based on the class 1 rail carrier’s normal business practices. If the methodology changes, the class 1 rail carrier shall provide an updated explanation of its methodology in any subsequent report in which that methodology is used for the first time, including any updated definition of unit train. Time limit (5) The class 1 rail carrier shall provide the report for each period of seven days commencing on Saturday and ending on Friday, no later than five days after the last day of the period of seven days to which the information relates.
First report (6) The first report that is to be provided by a class 1 rail carrier is to contain information related to the seven day period that commences on the first Saturday that follows the day on which this section comes into force.
Deeming (7) Information provided to the Minister under subsection (2) is deemed to be information required by regulations made under paragraph 50(1.01)(b) of the Act.
Arrangements concluded before coming into force of section 14 78 Persons that have entered into an arrangement, as defined in section 53.7 of the Act, before
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the day on which section 14 comes into force, may still provide a notice of the arrangement under subsection 53.71(1) of that Act as though the arrangement had not been entered into, in which case section 53.72 of that Act does not apply to that arrangement. Interswitching rate 79 (1) Until December 31 of the first year in which the Agency makes a determination of the interswitching rate under subsection 127.1(1) of the Act, the interswitching rate determined under paragraph 128(1)(b) of the Act as it read immediately before the day on which subsection 28(1) comes into force continues to apply and is deemed to be a rate determined by the Agency in accordance with section 127.1 of the Act.
First determination (2) If section 127.1 of the Act comes into force after August 1 of any calendar year, the Agency is not required to determine the interswitching rate in accordance with subsection 127.1(1) until December 1 of the following calendar year. Volume-related composite price index 80 (1) For the crop year in which this Act receives royal assent, the value of F in subsection 151(1) of the Act that applies to each prescribed railway company is to be the volume-related composite price index for that crop year that was determined by the Agency in accordance with section 151 of the Act as it read immediately before the day on which this Act receives royal assent. Volume-related composite price index (2) For the purpose of determining the value of F in subsection 151(1) of the Act for the crop year that follows the crop year in which this Act receives royal assent, (a) immediately before making the determination, the Agency shall adjust the volume-related composite price index described in subsection (1) to reflect costs incurred by the prescribed railway companies to earn the revenue described in paragraphs 150(3)(d) and (e) of the Act; and (b) the volume-related composite price index
that applies to each prescribed railway company shall be determined by the Agency in accordance with section 151 of the Act as amended
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Chapter 10: Transportation Modernization Act Transitional Provisions Sections 80-83
by this Act, based on the volume-related composite price index adjusted in accordance with paragraph (a).
Redetermination (3) If, before the day on which this Act receives royal assent, the Agency has already determined the volume-related composite price index for the crop year that follows the crop year in which this Act receives royal assent, the Agency shall redetermine the volume-related composite price index for that crop year in accordance with subsection (2).
First adjustment to maximum amount of freight charges 81 No later than March 31, 2021, the Agency shall, in accordance with section 164.2 of the Act, make the first adjustment to the maximum amount referred to in section 164.1 of the Act. The adjusted amount applies for the three-year period starting April 1, 2021.
Related and Consequential Amendments R.S., c. B-3; 1992, c. 27, s. 2
Bankruptcy and Insolvency Act 2007, c. 36, s. 1(1)
82 The definition corporation in section 2 of the Bankruptcy and Insolvency Act is replaced by the following:
corporation means a company or legal person that is incorporated by or under an Act of Parliament or of the legislature of a province, an incorporated company, wherever incorporated, that is authorized to carry on business in Canada or has an office or property in Canada or an income trust, but does not include banks, authorized foreign banks within the meaning of section 2 of the Bank Act, insurance companies, trust companies or loan companies; (personne morale) R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19
Competition Act 83 Subsection 29(1) of the Competition Act is
amended by adding the following after paragraph (b):
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(b.1) any information obtained under any of sections
53.71 to 53.81 of the Canada Transportation Act; 84 (1) Subsection 29.1(2) of the Act is amended by adding the following after paragraph (c): (c.1) any information obtained under any of sections
53.71 to 53.81 of the Canada Transportation Act;
2007, c. 19, s. 61
(2) Paragraph 29.1(3)(b) of the Act is replaced by
the following: (b) state that the Minister of Transport requires the
information for the purposes of section 53.1 or 53.2 or any of sections 53.71 to 53.81 of the Canada Transportation Act and identify the transaction being considered under that section. 2007, c. 19, s. 61
(3) Subsections 29.1(4) and (5) of the Act are replaced by the following: Restriction (4) The information communicated under subsection (1)
may be used only for the purposes of section 53.1 or 53.2 or any of sections 53.71 to 53.81, as the case may be, of the Canada Transportation Act. Confidentiality (5) No person who performs or has performed duties or
functions in the administration or enforcement of the Canada Transportation Act shall communicate or allow to be communicated to any other person any information communicated under subsection (1), except to persons who perform duties or functions under section 53.1 or 53.2 or any of sections 53.71 to 53.81 of that Act. 85 Subsection 45(6) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) is an arrangement, as defined in section 53.7 of the Canada Transportation Act, that has been authorized by the Minister of Transport under subsection 53.73(8) of that Act and for which the authorization has not been revoked, if the conspiracy, agreement or arrangement is directly related to, and reasonably necessary for giving effect to, the objective of the arrangement.
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R.S., c. 19 (2nd Supp.), s. 33
86 Subsection 47(3) of the Act is replaced by the
following: Exception (3) This section does not apply to (a) an agreement or arrangement that is entered into or a submission that is arrived at only by companies each of which is, in respect of every one of the others, an affiliate; or (b) an agreement or arrangement that is an arrangement, as defined in section 53.7 of the Canada Transportation Act, or a submission that is arrived at under that arrangement, that has been authorized by the Minister of Transport under subsection 53.73(8) of that Act and for which the authorization has not been revoked, if the agreement, arrangement or submission is directly related to, and reasonably necessary for giving effect to, the objective of the arrangement. 87 Subsection 90.1(9) of the Act is amended by striking out “or” at the end of subparagraph (b)(ii), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) an agreement or arrangement that constitutes an
existing or proposed arrangement, as defined in section 53.7 of the Canada Transportation Act, that has been authorized by the Minister of Transport under subsection 53.73(8) of that Act and for which the authorization has not been revoked. 88 Section 94 of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) a merger or proposed merger that constitutes an
existing or proposed arrangement, as defined in section 53.7 of the Canada Transportation Act, that has been authorized by the Minister of Transport under subsection 53.73(8) of that Act and for which the authorization has not been revoked. R.S., c. C-36
Companies’ Creditors Arrangement Act 2005, c. 47, s. 124(2)
89 The definition company in subsection 2(1) of
the Companies’ Creditors Arrangement Act is replaced by the following:
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company means any company, corporation or legal person incorporated by or under an Act of Parliament or of the legislature of a province, any incorporated company having assets or doing business in Canada, wherever incorporated, and any income trust, but does not include banks, authorized foreign banks within the meaning of section 2 of the Bank Act, telegraph companies, insurance companies and companies to which the Trust and Loan Companies Act applies; (compagnie)
R.S., c. 35 (4th Supp.)
Air Canada Public Participation Act 2000, c. 15, s. 17(1)
90 (1) Paragraphs 6(1)(b) and (c) of the Air
Canada Public Participation Act are repealed.
2001, c. 35, ss. 1(2) and (3)
(2) Subsections 6(2) and (3) of the Act are repealed. 2000, c. 15, s. 17(2)
(3) Subsections 6(6) to (7) of the Act are replaced
by the following: Definition of aircraft (6) In this section, aircraft has the same meaning as in
subsection 3(1) of the Aeronautics Act. 2009, c. 2
Budget Implementation Act, 2009 91 Parts 14 and 15 of the Budget Implementation
Act, 2009 are repealed. 2014, c. 8
Fair Rail for Grain Farmers Act
92 Subsection 5.1(2) of the Fair Rail for Grain
Farmers Act is repealed. 93 Subsection 8(2) of the Act is repealed.
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Chapter 10: Transportation Modernization Act Related and Consequential Amendments Fair Rail for Grain Farmers Act Sections 94-95
94 Subsection 15(1) of the Act is replaced by the
following: August 1, 2016 15 (1) Subsections 6(2), 7(2), 9(2), 10(2), 11(2) and
12(2) come into force on August 1, 2016 unless, before that day, their coming into force is postponed by a resolution — whose text is established under subsection (2) — passed by both Houses of Parliament in accordance with the rules set out in subsection (3).
Coordinating Amendments 2014, c. 8
95 (1) In this section, other Act means the Fair
Rail for Grain Farmers Act. (2) If subsection 5.1(2) of the other Act comes into force before section 92 of this Act, then: (a) that section 92 is deemed never to have
come into force and is repealed; (b) subsection 23(4) of this Act is deemed never
to have come into force and is repealed; and (c) subsection 116(4) of the Canada Transportation Act is amended by adding the following after paragraph (c): (c.1) order the company to compensate any person adversely affected for any expenses that they incurred as a result of the company’s failure to fulfil its service obligations or, if the company is a party to a confidential contract with a shipper that requires the company to pay an amount of compensation for expenses incurred by the shipper as a result of the company’s failure to fulfil its service obligations, order the company to pay that amount to the shipper; (3) If subsection 5.1(2) of the other Act comes into force on the same day as section 92 of this Act, then that subsection 5.1(2) and that section 92 are deemed never to have come into force and are repealed. (4) On the first day on which both subsection 7(2) of the other Act and subsection 26(1) of this Act are in force, subsections 127(2) and (3) of the Canada Transportation Act are replaced by the following:
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Chapter 10: Transportation Modernization Act Coordinating Amendments Section 95
Order (2) If the point of origin or destination of a continuous
movement of traffic is within a radius of 30 km of an interchange, the Agency may order (a) one of the companies to interswitch the traffic; and (b) the railway companies to provide reasonable facilities for the convenient interswitching of traffic in both directions at an interchange between the lines of either railway and those of other railway companies connecting with them.
Interswitching limits (3) If the point of origin or destination of a continuous movement of traffic is within a radius of 30 km of an interchange, a railway company shall not transfer the traffic at the interchange except in accordance with the regulations and the interswitching rate. (5) On the first day on which both subsection 7(2) of the other Act and section 29 of this Act are in force, (a) paragraph 129(3)(a) of the Canada Transportation Act is replaced by the following: (a) if the point of origin or destination that is served exclusively by the local carrier is within a radius of 30 km of an interchange in Canada that is in the reasonable direction of the shipper’s traffic and its destination; (b) paragraph 135(1)(a) of the Canada Transportation Act is replaced by the following: (a) for the first 30 km, the rate is to be the interswitching rate; and (6) If subsection 8(2) of the other Act comes into force before section 93 of this Act, then (a) that section 93 is deemed never to have come into force and is repealed; (b) section 169.31 of the Canada Transportation Act is amended by adding the following after subsection (1):
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Regulations (1.1) The Agency may make regulations specifying what
constitutes operational terms for the purposes of paragraphs (1)(a) to (c). (c) this Act is amended by adding the following
after section 81: Revival of regulations — operational terms 81.1 The Regulations on Operational Terms for
Rail Level of Services Arbitration, except sections 6 and 7 of those regulations, as they read immediately before the day on which subsection 8(2) of the Fair Rail for Grain Farmers Act comes into force, are revived and are deemed to be regulations made under subsection 169.31(1.1) of the Canada Transportation Act as amended by this Act. (7) If subsection 8(2) of the other Act comes into
force on the same day as section 93 of this Act, then that subsection 8(2) and that section 93 are deemed never to have come into force and are repealed. (8) If subsections (2) and (6) or subsections (3)
and (7) apply, then section 94 is deemed never to have come into force and is repealed.
2015, c. 31
96 (1) In this section, other Act means the Safe
and Accountable Rail Act. (2) On the first day on which both section 54 of
this Act is in force and subsection 38(2) of the other Act has produced its effects, the portion of subsection 178(1) of the Canada Transportation Act before paragraph (a) is replaced by the following: Notices of violation 178 (1) The Agency, in respect of a violation referred to
in subsection 177(1) or (2.1), or the Minister, in respect of a violation referred to in subsection 177(2), (2.01) or (2.2), may
(3) On the first day on which both section 58 of this Act is in force and subsection 38(3) of the other Act has produced its effects, subsection
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Chapter 10: Transportation Modernization Act Coordinating Amendments Sections 96-97
180.8(2) of the Canada Transportation Act is replaced by the following: Delegation by Minister (2) In the case of a violation referred to in subsection 177(2), (2.01) or (2.2), the Minister may delegate to the Agency any power, duty or function conferred on him or her under this Part. Bill C-25
97 (1) Subsections (2) to (4) apply if Bill C-25, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Canada Business Corporations Act, the Canada Cooperatives Act, the Canada Not-for-profit Corporations Act and the Competition Act (in this section referred to as the other Act), receives royal assent. (2) If section 111 of the other Act comes into force
before section 86 of this Act, on the day on which section 86 comes into force, paragraph 47(3)(a) of the Competition Act is replaced by the following: (a) an agreement or arrangement that is entered into or a submission that is arrived at only by parties each of which is, in respect of every one of the others, an affiliate; or (3) If section 86 of this Act comes into force before section 111 of the other Act, then: (a) that section 111 is deemed never to have come into force and is repealed; and (b) paragraph 47(3)(a) of the Competition Act is replaced by the following: (a) an agreement or arrangement that is entered into or a submission that is arrived at only by parties each of which is, in respect of every one of the others, an affiliate; or (4) If section 111 of the other Act comes into force
on the same day as section 86 of this Act, then that section 111 is deemed to have come into force before that section 86 and subsection (2) applies as a consequence.
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Chapter 10: Transportation Modernization Act Coming into Force Section 98
Coming into Force Order in council 98 (1) Sections 14, 78 and 83 to 88 come into force
on a day to be fixed by order of the Governor in Council. Order in council (2) Sections 15, 16, 90 and 91 come into force on a
day to be fixed by order of the Governor in Council. 2014, c. 8 (3) Subsections 26(2) and 28(2) come into force on the day on which subsection 7(2) of the Fair Rail for Grain Farmers Act comes into force, or, if it is later, the day on which this Act receives royal assent.
Order in council (4) Sections 61 to 67 come into force on a day to be fixed by order of the Governor in Council.
Order in council (5) If Bill C-30, introduced in the 1st session of the 42nd Parliament and entitled the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act, receives royal assent, then sections 70 to 72 come into force on a day to be fixed by order of the Governor in Council, but that day must be after the day on which sections 91 to 94 of that Act come into force.
Bill C-44 (6) If Bill C-44, introduced in the 1st session of the
42nd Parliament and entitled the Budget Implementation Act, 2017, No. 1, receives royal assent, then sections 73 and 74 come into force on the first day on which both that Act and this Act have received royal assent. 180 days after royal assent (7) Section 77 comes into force 180 days after the
day on which this Act receives royal assent.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 9
An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts
ASSENTED TO MAY 23, 2018 BILL S-5
SUMMARY Part 1 of this enactment amends the Tobacco Act. In order to respond to the report of the House of Commons’ Standing Committee on Health entitled Vaping: Toward a Regulatory Framework for E-Cigarettes, it amends the Act to regulate the manufacture, sale, labelling and promotion of vaping products and changes the title of the Act accordingly. It also amends certain provisions of the Act relating to tobacco products, including with respect to product standards, disclosure of product information, product sale, sending and delivery and product promotion. The schedule to the Act is amended to add menthol and cloves as prohibited additives in all tobacco products. As well, it adds new provisions to the Act, including in respect of inspection and seizure.
Part 1 also makes consequential amendments to the Food and Drugs Act and the Canada Consumer Product Safety Act. Part 2 of this enactment amends the Non-smokers’ Health Act to regulate the use of vaping products in the federal workplace and on certain modes of transportation.
ii
TABLE OF PROVISIONS An Act to amend the Tobacco Act and the Nonsmokers’ Health Act and to make consequential amendments to other Acts
PART 1
Tobacco Act Amendments to the Act 1
Consequential Amendments 71
Food and Drugs Act
An Act to amend the Tobacco Act
Canada Consumer Product Safety Act
Terminology 77
Replacement of “Tobacco Act” — Act
Coordinating Amendments 78
2009, c. 27
2014, c. 20
79.1
Bill C-45
Coming into Force 80
Order in council
PART 2
Non-smokers’ Health Act 81
SCHEDULE
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ii
64-65-66-67 ELIZABETH II
CHAPTER 9
An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts [Assented to 23rd May, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
PART 1 1997, c. 13
Tobacco Act Amendments to the Act 1 The long title of the Tobacco Act is replaced by
the following: An Act to regulate the manufacture, sale, labelling and promotion of tobacco products and vaping products 2 Section 1 of the Act is replaced by the following:
Short title 1 This Act may be cited as the Tobacco and Vaping
Products Act. 2009, c. 27, s. 2(2)
3 (1) The definitions accessory, additive, emission,
ingredient, manufacture, manufacturer, retailer, sell and tobacco product in section 2 of the Act are replaced by the following: accessory means a product that may be used in the consumption of a tobacco product, including a pipe, cigarette holder, cigar clip, lighter and matches, and also means a water pipe. (accessoire)
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additive, in respect of tobacco products, means an ingredient other than tobacco leaves. (additif) emission means a substance that is produced when a tobacco product or vaping product is used. (émission) ingredient means any substance used in the manufacture of a tobacco product, vaping product or their components, including any substance used in the manufacture of that substance, and, in respect of a tobacco product, also includes tobacco leaves. (ingrédient) manufacture, in respect of a tobacco product or vaping product, includes the manufacture of a tobacco product or vaping product for export, as well as the packaging, labelling, distributing and importing of a tobacco or vaping product for sale in Canada. (fabriquer) manufacturer, in respect of a tobacco product or vaping product, includes any entity that is associated with a manufacturer, including an entity that controls or is controlled by the manufacturer or that is controlled by the same entity that controls the manufacturer. (fabricant) retailer means a person who is engaged in a business that includes the sale of tobacco products or vaping products to consumers. (détaillant) sell includes offer for sale, expose for sale and sell for export. (vendre) tobacco product means a product made in whole or in part of tobacco, including tobacco leaves. It includes papers, tubes and filters intended for use with that product, a device, other than a water pipe, that is necessary for the use of that product and the parts that may be used with the device. (produit du tabac)
2009, c. 27, s. 2(2)
(2) The portion of the definition little cigar in section 2 of the English version of the Act after paragraph (d) is replaced by the following: It includes any tobacco product that is designated by the regulations to be a little cigar. (petit cigare)
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(3) Section 2 of the Act is amended by adding the following in alphabetical order:
lifestyle advertising means advertising that associates a product with, or evokes a positive or negative emotion about or image of, a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring. (publicité de style de vie) vaping product means (a) a device that produces emissions in the form of an
aerosol and is intended to be brought to the mouth for inhalation of the aerosol; (b) a device that is designated to be a vaping product
by the regulations; (c) a part that may be used with those devices; and (d) a substance or mixture of substances, whether or not it contains nicotine, that is intended for use with those devices to produce emissions.
It does not include devices and substances or mixtures of substances that are excluded by the regulations, tobacco products or their accessories. (produit de vapotage)
2009, c. 27, s. 3
4 Subsection 2.1(1) of the Act is replaced by the following:
Regulations — little cigar and vaping product 2.1 (1) The Governor in Council may make regulations (a) designating any tobacco product to be a little cigar
for the purpose of the definition little cigar; (b) designating any device to be a vaping product or not to be a vaping product for the purpose of the definition vaping product; and (c) designating any substance or mixture of substances not to be a vaping product for the purpose of the definition vaping product. 5 Section 4 of the Act is replaced by the following:
Purpose of Act 4 (1) The purpose of this Act is to provide a legislative
response to a national public health problem of
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substantial and pressing concern and to protect the health of Canadians in light of conclusive evidence implicating tobacco use in the incidence of numerous debilitating and fatal diseases.
Tobacco products (2) The purpose of this Act with respect to tobacco products is to support the objectives set out in subsection (1) and, in particular, (a) to protect young persons and others from inducements to use tobacco products and the consequent dependence on them; (b) to protect the health of young persons by restricting access to tobacco products; (c) to prevent the public from being deceived or misled with respect to the health hazards of using tobacco products; and (d) to enhance public awareness of those hazards.
Vaping products (3) The purpose of this Act with respect to vaping products is to support the objectives set out in subsection (1), to prevent vaping product use from leading to the use of tobacco products by young persons and non-users of tobacco products and, in particular, (a) to protect young persons and non-users of tobacco
products from inducements to use vaping products; (b) to protect the health of young persons and nonusers of tobacco products from exposure to and dependence on nicotine that could result from the use of vaping products; (c) to protect the health of young persons by restricting access to vaping products; (d) to prevent the public from being deceived or misled with respect to the health hazards of using vaping products; and (e) to enhance public awareness of those hazards.
6 Section 5 of the Act is replaced by the following:
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Product standards 5 No manufacturer shall manufacture or sell a tobacco
product that does not conform with the standards established by the regulations. 2009, c. 27, s. 4
7 (1) Subsection 5.1(1) of the Act is replaced by
the following: Prohibition — manufacture 5.1 (1) No manufacturer shall use an additive set out in column 1 of the schedule in the manufacture of a tobacco product set out in column 2. 2009, c. 27, s. 4
(2) Subsection 5.1(2) of the Act is repealed.
2009, c. 27, s. 5
8 Section 5.2 of the Act is replaced by the following:
Prohibition — sale 5.2 No manufacturer shall sell a tobacco product set out
in column 2 of Schedule 1 that contains an additive set out in column 1. Marking 5.3 (1) No person shall manufacture or sell a tobacco
product that displays a marking, unless the marking is authorized by the regulations. Exception (2) A person who manufactures or sells a tobacco product that displays a marking does not contravene subsection (1) if the marking is required under an Act of the legislature of a province. Additive (3) Despite sections 5.1 and 5.2, a manufacturer may use
a prescribed additive to display on a tobacco product a marking that is authorized by the regulations or that is required under an Act of the legislature of a province and may sell a tobacco product that displays such a marking. 2009, c. 27, s. 6
9 Section 6 of the Act is replaced by the following:
Information required from manufacturer 6 (1) Every manufacturer shall submit to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about tobacco products, their emissions and any
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research and development related to tobacco products and their emissions, whether the tobacco products are for sale or not. Supplementary information (2) The Minister may, subject to the regulations, request
supplementary information relating to the information referred to in subsection (1), and every manufacturer shall submit the requested information in the form and manner and within the time specified by the Minister. Public disclosure by manufacturer 6.1 Every manufacturer shall make available to the public, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about tobacco products and their emissions.
Public disclosure by Minister 6.2 The Minister shall make available to the public, in the prescribed manner and within the prescribed time, information that is required by the regulations about tobacco products, their emissions and any research and development related to tobacco products and their emissions.
Non-application 6.3 Sections 6.1 and 6.2 do not apply in respect of tobacco products that have never been for sale in Canada. 10 The Act is amended by adding the following after section 6:
Prohibition 6.01 Subject to the regulations, no manufacturer shall
sell a tobacco product unless the information required under subsection 6(1) with respect to that product is submitted to the Minister. 2009, c. 27, s. 8(1)
11 (1) Paragraph 7(a) of the Act is replaced by
the following: (a) establishing standards respecting the characteristics of tobacco products and their emissions, including the sensory attributes — such as appearance and shape — of the products and their emissions, the dimensions, weight, components and performance of the products, and the amounts and concentrations of substances that may be contained in the products or their emissions; (2) Section 7 of the Act is amended by adding the following after paragraph (b):
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(b.1) respecting markings that may be displayed on
tobacco products; 2009, c. 27, s. 8(1)
(3) Paragraphs 7(c) and (c.1) of the Act are replaced by the following: (c) prescribing information that manufacturers must
submit to the Minister about tobacco products and their emissions, including sales data and information on market research, product composition, ingredients, materials, health effects, hazardous properties and brand elements; (c.1) prescribing
information that manufacturers must submit to the Minister about research and development related to tobacco products and their emissions, including information on market research, product composition, ingredients, materials, health effects, hazardous properties and brand elements;
2009, c. 27, s. 8(1)
(4) Paragraph 7(c.3) of the Act is repealed. (5) Section 7 of the Act is amended by adding the following after paragraph (c.2): (c.3) respecting the prohibition under section 6.01, including providing for the suspension of the sale of a tobacco product; (6) Section 7 of the Act is amended by adding the following after paragraph (d): (d.01) prescribing, for the purposes of section 6.1, information that manufacturers must make available to the public, including information referred to in paragraph (c); (d.02) prescribing, for the purposes of section 6.2, information that the Minister must make available to the public, including information referred to in paragraphs (c) and (c.1); 12 The Act is amended by adding the following after section 7.1:
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PART I.1
Vaping Products Product standards 7.2 No manufacturer shall manufacture or sell a vaping
product that does not conform with the standards established by the regulations. Information required from manufacturer 7.3 (1) Every manufacturer shall submit to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about vaping products, their emissions and any research and development related to vaping products and their emissions, whether the vaping products are for sale or not.
Supplementary information (2) The Minister may, subject to the regulations, request
supplementary information relating to the information referred to in subsection (1), and every manufacturer shall submit the requested information in the form and manner and within the time specified by the Minister. Prohibition 7.4 Subject to the regulations, no manufacturer shall sell
a vaping product unless the information required under subsection 7.3(1) with respect to that product is submitted to the Minister. Public disclosure by manufacturer 7.5 Every manufacturer shall make available to the public, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about vaping products and their emissions. Public disclosure by Minister 7.6 The Minister shall make available to the public, in
the prescribed manner and within the prescribed time, information that is required by the regulations about vaping products, their emissions and any research and development related to vaping products and their emissions. Non-application 7.7 Sections 7.5 and 7.6 do not apply in respect of vaping products that have never been for sale in Canada.
Regulations 7.8 The Governor in Council may make regulations
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(a) establishing standards respecting the characteristics of vaping products and their emissions, including the functions and the performance of the products, the sensory attributes — such as appearance and shape — of the products and their emissions, and the amounts and concentrations of substances that may be contained in the products or their emissions; (b) respecting test methods, including methods to assess conformity with the standards; (c) prescribing information that manufacturers must
submit to the Minister about vaping products and their emissions, including sales data and information on market research, product composition, ingredients, materials, health effects, hazardous properties and brand elements; (d) prescribing information that manufacturers must
submit to the Minister about research and development related to vaping products and their emissions, including information on market research, product composition, ingredients, materials, health effects, hazardous properties and brand elements; (e) respecting requests for supplementary information under subsection 7.3(2); (f) respecting the prohibition under section 7.4, including providing for the suspension of the sale of a vaping product; (g) prescribing the means, including electronic means, by which the information referred to in paragraphs (c) to (e) may be submitted to the Minister; (h) prescribing, for the purposes of section 7.5, information that manufacturers must make available to the public, including information referred to in paragraph (c); (i) prescribing, for the purposes of section 7.6, information that the Minister must make available to the public, including information referred to in paragraphs (c) and (d); (j) prescribing anything that by this Part is to be prescribed; and (k) generally for carrying out the purposes of this Part.
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13 The Act is amended by adding the following after section 7.2:
Prohibition — manufacture 7.21 No manufacturer shall use an ingredient set out in
column 1 of Schedule 2 in the manufacture of a vaping product set out in column 2. Prohibition — sale 7.22 No manufacturer shall sell a vaping product set out
in column 2 of Schedule 2 that contains an ingredient set out in column 1. Amendment of Schedule 2 7.23 (1) The Governor in Council may, by order, amend Schedule 2 by adding, amending or deleting (a) the name or description of an ingredient or vaping
product; or (b) a reference to all vaping products, with or without
exceptions.
Description (2) An ingredient or vaping product may be described by reference to a document produced by a body or person other than the Minister, either as the document exists on a particular date or as it is amended from time to time.
Operation of amendments suspended (3) An order made under subsection (1) may provide that the operation of the amendments to Schedule 2 is suspended with respect to retailers for a period of 30 days after the day on which the order comes into force.
Consequences of suspension (4) During the period in which the operation of the amendments is suspended with respect to retailers, (a) Schedule 2, as it read immediately before the coming into force of the order, continues to apply with respect to retailers; and (b) no other amendment to Schedule 2 is to come into force. 14 (1) Subsection 8(1) of the Act is replaced by the following:
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Furnishing products to young persons 8 (1) No person shall furnish a tobacco product or vaping product to a young person in a public place or in a place to which the public has access. (2) Subsection 8(2) of the Act is replaced by the
following: Defence (2) A person shall not be found guilty of having contravened subsection (1) if it is established that they attempted to verify, in accordance with the regulations, that the person was at least 18 years of age. 15 (1) Section 9 of the Act is replaced by the following: Sending and delivering to young persons 9 (1) No person shall send or deliver a tobacco product
or vaping product to a young person. Defence — sender (2) A person shall not be found guilty of having contravened subsection (1) for having sent a tobacco product or vaping product to a young person if it is established that the person (a) informed the person delivering the product of its nature and of the prohibition on its delivery to a young person; and (b) instructed the person delivering the product to verify that the person taking delivery of it was at least 18 years of age by asking for and examining a piece of identification issued by a federal or provincial authority or a foreign government and containing that person’s name, photograph, date of birth and signature.
Defence — person making delivery (3) A person shall not be found guilty of having contravened subsection (1) for having delivered a tobacco product or vaping product to a young person if it is established that the person (a) verified that the person taking delivery of the
product was at least 18 years of age by asking for and examining a piece of identification issued by a federal or provincial authority or a foreign government and containing that person’s name, photograph, date of birth and signature; and (b) believed on reasonable grounds that the piece of identification was authentic.
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Tobacco products — interprovincial sending and delivering 9.1 (1) No person shall, for consideration, send or deliver a tobacco product from one province to another unless the sending or delivery is between manufacturers or retailers or is exempted from the application of this section by the regulations.
Advertising an offer (2) No person shall advertise an offer to send or deliver a
tobacco product from one province to another. (2) Paragraph 9(2)(b) of the Act is replaced by the
following: (b) instructed the person delivering the product to verify, in accordance with the regulations, that the person taking delivery of it is at least 18 years of age. (3) Subsection 9(3) of the Act is replaced by the following:
Defence — person making delivery (3) A person shall not be found guilty of having contravened subsection (1) for having delivered a tobacco product or vaping product to a young person if it is established that the person verified, in accordance with the regulations, that the person taking delivery of the product was at least 18 years of age. 16 Section 10 of the Act is amended by adding the following after subsection (2):
Vaping products (3) No person shall import for sale in Canada, package,
distribute or sell a vaping product that is prescribed for the purposes of this subsection, except in a package that contains a number or quantity of the vaping product that meets the prescribed requirements. 17 Section 12 of the Act is replaced by the following:
Dispensing device 12 Subject to the regulations, no person shall furnish or permit the furnishing of a tobacco product or vaping product by means of a dispensing device. 18 Section 13 of the Act is replaced by the following:
Prescription vaping products 13 (1) Subsections 8(1), 9(1) and 10(3) do not apply in
respect of
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(a) a prescription vaping product; or (b) a device, within the meaning of section 2 of the
Food and Drugs Act, that is the subject of an authorization issued under that Act authorizing its sale for use with a prescription vaping product.
Definition of prescription (2) In this section, prescription, in respect of a vaping product, means (a) that the product (i) contains a drug that is set out in the prescription drug list, as amended from time to time, established under subsection 29.1(1) of the Food and Drugs Act, or a drug that is part of a class of drugs that is set out in that list, and (ii) is the subject of an authorization issued under
that Act authorizing its sale; or (b) that the product contains a controlled substance, as defined in subsection 2(1) of the Controlled Drugs and Substances Act, the sale or provision of which is authorized under that Act. 19 (1) Paragraph 14(a) of the Act is replaced by the following: (a) respecting the verifications referred to in subsection 8(2), paragraph 9(2)(b) and subsection 9(3); (2) Paragraphs 14(b) to (d) of the Act are replaced
by the following: (a.1) respecting exemptions to the prohibition under
subsection 9.1(1); (b) prescribing tobacco products for the purposes of subsection 10(2) and prescribing vaping products for the purposes of subsection 10(3); (c) respecting, for the purposes of subsection 10(3),
the number or quantity of a vaping product that a package must contain, including minimum and maximum numbers or quantities; (d) exempting persons from the application of section
11; (3) Paragraph 14(e) of the Act is replaced by the following: (e) respecting exceptions to the prohibition under section 12;
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20 (1) Subsection 15(1) of the Act is replaced by
the following: Information — sale of tobacco products 15 (1) No manufacturer or retailer shall sell a tobacco product unless the product and the package containing it display, in the prescribed form and manner, the information required by the regulations about the product and its emissions, and about the health hazards and health effects arising from the use of the product and from its emissions. (2) Section 15 of the Act is amended by adding the following after subsection (1):
Information — packaging of tobacco products (1.1) No manufacturer shall package a tobacco product
unless the product and the package containing it display, in the prescribed form and manner, the information required by the regulations about the product and its emissions and about the health hazards and health effects arising from the use of the product and from its emissions. (3) Subsections 15(2) and (3) of the Act are replaced by the following:
Information — leaflet (2) If required by the regulations, every manufacturer or
retailer shall provide with a tobacco product, in the prescribed form and manner, a leaflet that displays the information required by the regulations about the product and its emissions and about the health hazards and health effects arising from the use of the product and from its emissions. 21 Section 16 of the Act is replaced by the following:
Information — sale of vaping products 15.1 (1) No manufacturer or retailer shall sell a vaping
product unless the product and the package containing it display, in the prescribed form and manner, the information required by the regulations about the product and its emissions and about the health hazards and health effects arising from the use of the product and from its emissions. Information — manufacture of vaping products (2) No person shall manufacture a vaping product unless
the product displays, in the prescribed form and manner, the information required by the regulations about the product and its emissions and about the health hazards
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and health effects arising from the use of the product and from its emissions. Information — packaging of vaping products (3) No person shall package a vaping product unless the package containing it displays, in the prescribed form and manner, the information required by the regulations about the product and its emissions and about the health hazards and health effects arising from the use of the product and from its emissions.
Information — leaflet or tag (4) If required by the regulations, every manufacturer or
retailer shall provide with a vaping product, in the prescribed form and manner, a leaflet or tag that displays the information required by the regulations about the product and its emissions and about the health hazards and health effects arising from the use of the product and from its emissions. Attribution 15.2 The information referred to in sections 15 and 15.1 may be attributed to a person or body designated by the regulations if the attribution is made in the prescribed form and manner.
Display of information — tobacco product package 15.3 (1) No manufacturer or retailer shall sell a tobacco
product if the package displays information in a manner that is contrary to the regulations.
Provision of information — other (2) No manufacturer or retailer shall provide, in a manner that is contrary to the regulations, written information with a tobacco product. For greater certainty 16 For greater certainty, this Part does not affect any obligation of a manufacturer or retailer at law or under an Act of Parliament or of the legislature of a province to warn consumers of the health hazards and health effects arising from the use of tobacco products or vaping products and from their emissions. 22 Paragraph 17(a) of the Act is replaced by the
following: (a) respecting the information that must appear on tobacco products and tobacco product packages and in leaflets about tobacco products and their emissions
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and about the health hazards and health effects arising from the use of the products and from their emissions; (a.1) respecting the information that must appear on vaping products or on vaping product packages and in leaflets or on tags about vaping products and their emissions and about the health hazards and health effects arising from the use of the products and from their emissions; (a.2) respecting, for the purposes of section 15.3, the
manner of displaying or providing information, including the form and placement of the information; 23 (1) The portion of subsection 18(2) of the Act before paragraph (a) is replaced by the following:
Application of Division 1 (2) Division 1 of this Part does not apply to (2) Paragraph 18(2)(a) of the English version of
the Act is replaced by the following: (a) a literary, dramatic, musical, cinematographic, scientific, educational or artistic work, production or performance that uses or depicts a tobacco product or tobacco product-related brand element, whatever the mode or form of its expression, if no consideration is given by a manufacturer or retailer, directly or indirectly, for that use or depiction in the work, production or performance; (3) Section 18 of the Act is amended by adding the
following after subsection (2): Application of Division 2 (3) Division 2 of this Part does not apply to (a) a literary, dramatic, musical, cinematographic, scientific, educational or artistic work, production or performance that uses or depicts a vaping product or vaping product-related brand element, whatever the mode or form of its expression, if no consideration is given by a manufacturer or retailer, directly or indirectly, for that use or depiction in the work, production or performance; (b) a report, commentary or opinion in respect of a
vaping product or a brand of vaping product if no consideration is given by a manufacturer or retailer, directly or indirectly, for the reference to the vaping product or brand in that report, commentary or opinion; or
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(c) a promotion by a manufacturer that is directed at
manufacturers, persons who distribute vaping products or retailers but not, either directly or indirectly, at consumers. 24 The Act is amended by adding the following after section 18:
DIVISION 1
Tobacco Products 25 Section 19 of the Act is replaced by the following:
Prohibition 19 No person shall promote a tobacco product or a tobacco product-related brand element, including by means of the packaging, except as authorized by the provisions of this Act or of the regulations. 26 Section 20 of the Act is replaced by the following:
False promotion 20 (1) No person shall promote a tobacco product, including by means of the packaging, in a manner that is false, misleading or deceptive with respect to, or that is likely to create an erroneous impression about, the characteristics, health effects or health hazards of the tobacco product or its emissions. Considerations (2) The general impression conveyed by a promotion and the literal meaning of any statement contained in a promotion shall be taken into account in determining whether a promotion is made in a manner that is misleading or deceptive with respect to, or is likely to create an erroneous impression about, the characteristics, health effects or health hazards of the tobacco product or its emissions. 27 The Act is amended by adding the following after section 20:
Comparison and prohibited elements 20.1 No person shall promote a tobacco product, including by means of the packaging, (a) in a manner that could cause a person to believe
that the product or its emissions are less harmful than other tobacco products or their emissions; or
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(b) by using terms, expressions, logos, symbols or illustrations that are prohibited by the regulations.
28 (1) Subsection 21(1) of the Act is replaced by the following:
Testimonials or endorsements 21 (1) No person shall promote a tobacco product
through a testimonial or an endorsement, however displayed or communicated, including by means of the packaging. (2) Subsection 21(3) of the Act is repealed. 29 (1) Subsection 22(1) of the Act is replaced by
the following: Advertising 22 (1) Subject to this section, no person shall promote a
tobacco product by means of advertising that depicts, in whole or in part, a tobacco product, its package or a tobacco product-related brand element or that evokes a tobacco product or a tobacco product-related brand element. (2) Paragraph 22(2)(a) of the Act is replaced by
the following: (a) a publication that is addressed and sent to an adult who is identified by name; or (3) Subsection 22(3) of the Act is replaced by the
following: Lifestyle advertising (3) Subsection (2) does not apply to lifestyle advertising
or advertising for which there are reasonable grounds to believe that it could be appealing to young persons. (4) The definition lifestyle advertising in subsection 22(4) of the Act is repealed. 30 Section 23 of the Act is replaced by the following:
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Packaging 23 (1) No person shall package a tobacco product in a
manner that is contrary to the provisions of this Act or of the regulations. Prohibition — sale (2) No person shall sell a tobacco product that is packaged in a manner that is contrary to the provisions of this Act or of the regulations. 2009, c. 27, s. 12(1)
31 Subsection 23.1(1) of the Act is replaced by the following:
Prohibited additives — packaging 23.1 (1) No person shall package a tobacco product set out in column 2 of Schedule 1 in a manner, including by means of a brand element, that could cause a person to believe that it contains an additive set out in column 1. 32 The Act is amended by adding the following after section 23.1:
Prohibition — vaping product-related brand element 23.2 (1) No person shall display a vaping product-related brand element on the package of a tobacco product.
Prohibition — sale (2) No person shall sell a tobacco product if a vaping product-related brand element is displayed on its package.
Functions and sensory attributes 23.3 No person shall promote or sell a device that is a tobacco product or a part that may be used with such a device, whether or not the device or part contains tobacco, if the device or part has an appearance, shape or other sensory attribute or a function for which there are reasonable grounds to believe that it could make the device or part appealing to young persons.
1998, c. 38, ss. 1 and 2(1)
33 Sections 24 and 25 of the Act are replaced by
the following: Sponsorship promotion 24 (1) No person shall promote a tobacco product-related brand element or the name of a tobacco product manufacturer in a manner that is likely to create an association between the brand element or the name and a person, entity, event, activity or permanent facility.
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Promotional material (2) No person shall use, directly or indirectly, a tobacco
product-related brand element or the name of a tobacco product manufacturer in the promotional material related to a person, entity, event, activity or permanent facility.
Name of facility 25 No person shall display a tobacco product-related brand element or the name of a tobacco product manufacturer on a permanent facility, as part of the name of the facility or otherwise, if the facility is used for a sports or cultural event or activity. 34 Sections 27 and 28 of the Act are replaced by the following:
Brand element — thing or service 27 No person shall furnish or promote a tobacco product
if any of its brand elements is displayed on a thing, other than a tobacco product or an accessory, or is used with a service, and (a) the thing or service is associated with young persons; (b) there are reasonable grounds to believe that the
thing or service could be appealing to young persons; or (c) the thing or service is associated with a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring.
Other things and services 28 (1) Subject to the regulations, a person may sell a tobacco product, or advertise a tobacco product in accordance with section 22, if any of its brand elements is displayed on a thing, other than a tobacco product or an accessory, or is used with a service, and the thing or service does not fall within the criteria described in paragraphs 27(a) to (c). Promotion (2) Subject to the regulations, a person may promote a
thing, other than a tobacco product or an accessory, that displays a tobacco product-related brand element, or a service that uses a tobacco product-related brand element, if the thing or service does not fall within the criteria described in paragraphs 27(a) to (c). 35 (1) The portion of section 29 of the French version of the Act before paragraph (a) is replaced by the following:
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Promotion des ventes 29 Il est interdit au fabricant et au détaillant de faire ou d’offrir de faire l’une des actions suivantes : (2) Paragraphs 29(a) to (c) of the Act are replaced
by the following: (a) provide or offer to provide any consideration, for the purchase of a tobacco product, including a gift to a purchaser or a third party, bonus, premium, cash rebate or right to participate in a game, draw, lottery or contest; (b) furnish or offer to furnish a tobacco product without monetary consideration or in consideration of the purchase of a product or service or the performance of a service; or (c) furnish or offer to furnish an accessory that displays a tobacco product-related brand element without monetary consideration or in consideration of the purchase of a product or service or the performance of a service. 36 Section 30 of the Act is replaced by the following:
Point of sale display of tobacco products 30 (1) Subject to the regulations, a person may display,
at the point of sale, a tobacco product or an accessory that displays a tobacco product-related brand element.
Signs (2) A retailer of tobacco products may post, subject to
the regulations, signs at the point of sale that indicate the availability of tobacco products and their price. For greater certainty (3) For greater certainty, subsection (1) does not authorize the display of a tobacco product that is packaged in a manner that is contrary to the provisions of this Act or of the regulations.
DIVISION 2
Vaping Products Advertising appealing to young persons 30.1 No person shall promote a vaping product, a vaping product-related brand element or a thing that displays a vaping product-related brand element by means of advertising if there are reasonable grounds to believe that the advertising could be appealing to young persons.
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Lifestyle advertising 30.2 No person shall promote a vaping product, a vaping product-related brand element or a thing that displays a vaping product-related brand element by means of lifestyle advertising. Sponsorship promotion 30.3 (1) No person shall promote a vaping product-related brand element or the name of a vaping product manufacturer in a manner that is likely to create an association between the brand element or the name and a person, entity, event, activity or permanent facility.
Promotional material (2) No person shall use, directly or indirectly, a vaping product-related brand element or the name of a vaping product manufacturer in the promotional material related to a person, entity, event, activity or permanent facility.
Name of facility 30.4 No person shall display a vaping product-related
brand element or the name of a vaping product manufacturer on a permanent facility, as part of the name of the facility or otherwise, if the facility is used for a sports or cultural event or activity.
Giving or offering to give 30.5 Subject to the regulations, no manufacturer or retailer shall give or offer to give (a) a vaping product; or (b) a thing that displays a vaping product-related brand element if (i) the thing is associated with young persons, (ii) there are reasonable grounds to believe that the
thing could be appealing to young persons, or (iii) the thing is associated with a way of life such as one that includes glamour, recreation, excitement, vitality, risk or daring.
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Sales promotions — offering consideration 30.6 (1) No manufacturer or retailer shall, in a place to
which young persons have access, (a) offer to provide any consideration, for the purchase of a vaping product, including a gift to a purchaser or a third party, bonus, premium, cash rebate or right to participate in a game, draw, lottery or contest; or (b) offer to furnish a vaping product in consideration of the purchase of a product or service or the performance of a service.
Sales promotions — providing consideration (2) No manufacturer or retailer shall, in a place other
than a retail establishment where vaping products are ordinarily sold, (a) provide any consideration, for the purchase of a vaping product, including a gift to a purchaser or a third party, bonus, premium, cash rebate or right to participate in a game, draw, lottery or contest; or (b) furnish a vaping product in consideration of the purchase of a product or service or the performance of a service.
Advertising — required information 30.7 No person shall promote a vaping product or a vaping product-related brand element by means of advertising unless it conveys, in the prescribed form and manner, the information required by the regulations about the product and its emissions and about the health hazards and health effects arising from the use of the product and from its emissions.
Advertising — regulations 30.701 No person shall promote a vaping product or a vaping product-related brand element by means of advertising done in a manner that is contrary to the regulations.
Point of sale promotion 30.8 No person shall promote, at the point of sale, a vaping product or a vaping product-related brand element, including by means of the packaging, in a manner that is contrary to the regulations.
DIVISION 3
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37 The Act is amended by adding the following after section 30.2:
Testimonials or endorsements 30.21 (1) No person shall promote a vaping product
through a testimonial or an endorsement, however displayed or communicated, including by means of the packaging. Depiction of person (2) For the purposes of subsection (1), the depiction of a
person, character or animal, whether real or fictional, is considered to be a testimonial for, or an endorsement of, the product. 38 The Act is amended by adding the following after section 30.4:
Functions and sensory attributes 30.41 No person shall promote or sell a vaping product
that has an appearance, shape or other sensory attribute or a function for which there are reasonable grounds to believe that it could make the product appealing to young persons.
False promotion 30.42 (1) No person shall promote a vaping product, including by means of the packaging, (a) in a manner that is false, misleading or deceptive
with respect to, or that is likely to create an erroneous impression about, the characteristics, health effects or health hazards of the vaping product or its emissions; (b) by using terms, expressions, logos, symbols or illustrations that are prohibited by the regulations; or (c) by using, in a manner that is contrary to the regulations, prescribed terms, expressions, logos, symbols or illustrations.
Considerations (2) The general impression conveyed by a promotion and the literal meaning of any statement contained in a promotion shall be taken into account in determining whether a promotion is made in a manner that is misleading or deceptive with respect to, or is likely to create an erroneous impression about, the characteristics, health effects or health hazards of the vaping product or its emissions.
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Health benefits 30.43 (1) Subject to subsection (3) and the regulations, no person shall promote a vaping product, including by means of the packaging, in a manner that could cause a person to believe that health benefits may be derived from the use of the product or from its emissions.
Comparisons (2) Subject to subsection (3) and the regulations, no person shall promote a vaping product, including by means of the packaging, by comparing the health effects arising from the use of the product or from its emissions with those arising from the use of a tobacco product or from its emissions. Exception (3) Subsections (1) and (2) do not apply in respect of a
vaping product that is the subject of an authorization, including a licence, issued under the Food and Drugs Act authorizing its sale. Discouraging tobacco cessation 30.44 No person shall promote a vaping product, including by means of the packaging, if there are reasonable grounds to believe that the promotion could discourage tobacco cessation or encourage the resumed use of tobacco products. Packaging 30.45 (1) No person shall package a vaping product in a manner that is contrary to the provisions of this Act or of the regulations.
Prohibition — sale (2) No person shall sell a vaping product that is packaged in a manner that is contrary to the provisions of this Act or of the regulations.
Indication or illustration 30.46 (1) No person shall display on a vaping product
or on its package an indication or illustration, including a brand element, that could cause a person to believe that the product is flavoured if there are reasonable grounds to believe that the indication or illustration could be appealing to young persons. Prohibition — sale (2) No person shall sell a vaping product if an indication or illustration referred to in subsection (1) is displayed on the product or on its package.
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Prohibited ingredients 30.47 (1) No person shall promote a vaping product set
out in column 2 of Schedule 2, including by means of the packaging, through an indication or illustration, including a brand element, that could cause a person to believe that the product contains an ingredient set out in column 1. Prohibition — sale (2) No person shall sell a vaping product set out in column 2 of Schedule 2 if an indication or illustration referred to in subsection (1) is displayed on the product or on its package. Flavours 30.48 (1) No person shall promote a vaping product set out in column 2 of Schedule 3, including by means of the packaging, through an indication or illustration, including a brand element, that could cause a person to believe that the product has a flavour set out in column 1.
Prohibition — sale (2) No person shall sell a vaping product set out in column 2 of Schedule 3 if an indication or illustration referred to in subsection (1) is displayed on the product or on its package. Amendment of Schedule 3 30.49 (1) The Governor in Council may, by order, amend Schedule 3 by adding, amending or deleting (a) the name or description of a flavour or vaping
product; or (b) a reference to all vaping products, with or without
exceptions.
Description (2) A flavour or vaping product may be described by reference to a document produced by a body or person other than the Minister, either as the document exists on a particular date or as it is amended from time to time.
Operation of amendments suspended (3) An order made under subsection (1) may provide that the operation of the amendments to Schedule 3 is suspended with respect to retailers for a period of 30 days after the day on which the order comes into force.
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Consequences of suspension (4) During the period in which the operation of the
amendments is suspended with respect to retailers, (a) Schedule 3, as it read immediately before the coming into force of the order, continues to apply with respect to retailers; and (b) no other amendment to Schedule 3 is to come into
force. 39 Subsection 30.43(1) of the Act is replaced by
the following: Health benefits 30.43 (1) Subject to subsection (3) and the regulations,
no person shall promote a vaping product, including by means of the packaging, in a manner that could cause a person to believe that health benefits, within the meaning of the regulations, may be derived from the use of the product or from its emissions. 40 The Act is amended by adding the following after section 30.701:
Tobacco product-related brand element 30.71 No person shall furnish or promote a vaping product if a tobacco product-related brand element is displayed on the vaping product, on its package or in the advertising of the vaping product. 41 Subsection 31(3) of the Act is replaced by the
following: Foreign media (3) No person in Canada shall, by means of a publication that is published outside Canada, a broadcast that originates outside Canada or any communication other than a publication or broadcast that originates outside Canada, promote any product the promotion of which is regulated under this Part, or disseminate promotional material that contains a tobacco product-related brand element or a vaping product-related brand element in a manner that is contrary to this Part. 42 Section 32 of the Act is replaced by the following:
Report to Minister 32 (1) Every manufacturer shall submit to the Minister, in the prescribed form and manner and within the prescribed time, information that is required by the regulations about any promotion referred to in paragraph 18(2)(c) or (3)(c) and about any promotion referred to in Division 1 or 2.
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Supplementary information (2) The Minister may, subject to the regulations, request
supplementary information relating to the information referred to in subsection (1), and every manufacturer shall submit the requested information in the form and manner and within the time specified by the Minister. 43 The heading before section 33 of the Act is repealed. 44 (1) Paragraph 33(a) of the Act is replaced by the following: (a) respecting the promotion of tobacco products, the use and promotion of tobacco product-related brand elements and the packaging of tobacco products, including the form, manner and conditions of the promotion and packaging, and the promotion of services and things for the purposes of section 28; (2) Section 33 of the Act is amended by adding the
following after paragraph (a): (a.1) for the purposes of paragraph 20.1(b), prohibiting the use of terms, expressions, logos, symbols or illustrations in order to prevent the public from being deceived or misled with respect to the health effects or health hazards of tobacco products or their emissions; (3) Paragraph 33(b) of the English version of the
Act is replaced by the following: (b) respecting the advertising of tobacco products for the purposes of subsection 22(2); (4) Paragraphs 33(e) to (j) of the Act are replaced by the following: (c) respecting, for the purposes of subsection 26(1),
the manner in which a tobacco product-related brand element may appear on an accessory; (d) respecting the display of tobacco products and accessories at the point of sale; (e) respecting signs that a retailer may post under
subsection 30(2), including the placement of the signs and their number, size and content; (f) respecting exceptions to the prohibition under section 30.5; (g) respecting, for the purposes of section 30.7, the information about vaping products and their emissions and about the health hazards and health effects arising
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from the use of the products and from their emissions that must be conveyed in advertising; (g.1) respecting, for the purposes of section 30.701,
the advertising of vaping products and vaping product-related brand elements; (h) respecting, for the purposes of section 30.8, the
promotion, at the point of sale, of vaping products and vaping product-related brand elements, including their display; (i) requiring manufacturers to disclose the particulars of their tobacco product-related and vaping productrelated brand elements and promotional activities; (j) respecting requests for supplementary information
under subsection 32(2); (k) prescribing anything that by this Part is to be prescribed; and (l) generally for carrying out the purposes of this Part. (5) Section 33 of the Act is amended by adding the
following after paragraph (e): (e.1) for the purposes of section 30.42, prohibiting or respecting the use of terms, expressions, logos, symbols or illustrations in order to prevent the public from being deceived or misled with respect to the health effects or health hazards of vaping products or their emissions; (e.2) respecting exceptions to the prohibitions under subsections 30.43(1) and (2); (e.3) respecting, for the purposes of section 30.45, the
packaging of vaping products, including by prohibiting the display of terms, expressions, logos, symbols or illustrations on the package that could be appealing to young persons; (6) Paragraph 33(e.2) of the Act is replaced by the following: (e.2) respecting exceptions to the prohibitions under
subsections 30.43(1) and (2) and, for the purposes of subsection 30.43(1), what constitutes a health benefit; 45 The headings before section 34 and sections 34 to 36 of the Act are replaced by the following:
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PART V
Administration and Enforcement Inspection and Analysis Designation of inspectors and analysts 34 (1) The Minister may designate any person or class of persons as an inspector or analyst for the purpose of the administration and enforcement of this Act.
Certificate (2) Every inspector and analyst shall be given a certificate, in a form established by the Minister, attesting to the inspector or analyst’s designation.
Certificate to be produced (3) An inspector entering a place under this Act shall, on request, produce the certificate to the person in charge of that place.
Authority to enter place 35 (1) For a purpose related to verifying compliance
with this Act, an inspector may, subject to section 36, enter any place, including a conveyance, in which the inspector believes on reasonable grounds (a) a tobacco product or vaping product is manufactured, tested, stored, promoted, transported or furnished; (b) there is anything used in the manufacture, testing,
promotion or furnishing of a tobacco product or vaping product; or (c) there is any information relating to the manufacture, testing, storage, promotion, transporting or furnishing of a tobacco product or vaping product.
Powers of inspector (2) An inspector may, for the purpose referred to in subsection (1), (a) examine a tobacco product, vaping product or
thing referred to in paragraph (1)(b) that is found in the place;
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(b) order any person to produce for examination, in
the manner and form requested by the inspector, the tobacco product, vaping product or thing; (c) open or order any person to open any container or package found in the place that the inspector believes on reasonable grounds contains the tobacco product, vaping product or thing; (d) take or order any person to take, free of charge, a sample of the tobacco product, vaping product or thing; (e) conduct any test or analysis or take any measurements; (f) order any person found in the place to produce for examination or copying any written or electronic information; (g) take photographs and make recordings and
sketches; (h) order the owner or person having possession, care
or control of the tobacco product, vaping product or thing — or of the conveyance — to move it or, for any time that may be necessary, not to move it or to restrict its movement; (i) order the owner or person in charge of the place or a person who manufactures, tests, stores, promotes, transports or furnishes a tobacco product or vaping product at the place to establish their identity to the inspector’s satisfaction; (j) use or order any person to use a computer system, as defined in subsection 342.1(2) of the Criminal Code, that is found in the place to examine data that are contained in or available to the computer system, reproduce the data or order any person to reproduce the data in the form of a printout or other intelligible output and remove the output for examination or copying; or (k) use or order any person to use copying equipment that is found in the place and remove the copies for examination.
Means of telecommunication (3) For the purposes of subsections (1) and (2), the inspector is considered to have entered a place when they access it remotely by a means of telecommunication.
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Limitation — access by means of telecommunication (4) An inspector who enters remotely, by a means of telecommunication, a place that is not accessible to the public must do so with the knowledge of the owner or person in charge of the place and only for the period necessary for the purpose referred to in subsection (1).
Persons accompanying inspector (5) The inspector may be accompanied by any person
that they believe is necessary to help them exercise their powers or perform their duties or functions under this section. Entering private property (6) An inspector and any person accompanying them
may enter and pass through private property, other than a dwelling-house on that property, in order to gain entry to a place referred to in subsection (1). Warrant to enter dwelling-house 36 (1) If the place is a dwelling-house, an inspector may
enter it without the occupant’s consent only under the authority of a warrant issued under subsection (2).
Authority to issue warrant (2) On ex parte application, a justice of the peace may issue a warrant authorizing the inspector named in the warrant to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) the dwelling-house is a place referred to in subsection 35(1); (b) entry to the dwelling-house is necessary for a purpose referred to in that subsection; and (c) entry to the dwelling-house was refused by the occupant or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant.
Use of force (3) In executing a warrant issued under subsection (2), an inspector may use force only if the use of force has been specifically authorized in the warrant and they are accompanied by a peace officer.
Telewarrant (4) If an inspector believes that it would not be practical to appear personally to make an application for a warrant
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under subsection (2), a warrant may be issued by telephone or other means of telecommunication on information submitted by telephone or other means of telecommunication, and section 487.1 of the Criminal Code applies for that purpose, with any necessary modifications. 46 Section 38 of the Act is replaced by the following:
Assistance to inspectors 38 (1) The owner or person in charge of a place referred to in subsection 35(1) and every person found in that place shall give all assistance that is reasonably required to enable the inspector to exercise their powers or perform their duties or functions under this Act, including by providing them with any documents or information, and access to any data, that they may reasonably require for that purpose and by complying with any order made by the inspector under subsection 35(2) or paragraph 39(2)(b).
Obstruction (2) No person shall obstruct or hinder, or make a false or
misleading statement either orally or in writing to, an inspector who is exercising their powers or performing their duties or functions under this Act. 47 Section 39 of the Act is replaced by the following:
Seizure 39 (1) An inspector may seize any thing — including a
tobacco product or vaping product — found in a place referred to in subsection 35(1), or a conveyance referred to in that subsection, that they have reasonable grounds to believe was used in the contravention of this Act or is something in relation to which the Act was contravened. Storage (2) An inspector who seizes a thing or a conveyance may (a) on notice to and at the expense of its owner or the person having possession, care or control of it at the time of its seizure, store it or move it; or (b) order its owner or the person having possession, care or control of it at the time of its seizure to, at their expense, store it or move it.
Interference (3) Unless authorized by an inspector, no person shall
remove, alter or interfere in any way with any thing or conveyance seized.
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48 (1) Subsections 40(1) and (2) of the Act are replaced by the following:
Application for restoration 40 (1) Any person from whom a thing or conveyance was seized may, within 60 days after the date of seizure, apply to a provincial court judge within whose jurisdiction the seizure was made for an order of restoration, if the person sends a notice containing the prescribed information to the Minister within the prescribed time and in the prescribed manner.
Order of restoration (2) The provincial court judge may order that the thing
or conveyance be restored immediately to the applicant if, on hearing the application, the judge is satisfied (a) that the applicant is entitled to possession of the
thing or conveyance seized; and (b) that the thing or conveyance seized is not and will not be required as evidence in any proceedings in respect of an offence under this Act. (2) The portion of subsection 40(3) of the Act before paragraph (a) is replaced by the following:
Order of later restoration (3) If, on hearing an application made under subsection
(1), the provincial court judge is satisfied that the applicant is entitled to possession of the thing or conveyance seized but is not satisfied with respect to the matters mentioned in paragraph (2)(b), the judge may order that the thing or conveyance seized be restored to the applicant (3) Subsection 40(4) of the Act is replaced by the
following: No restoration where forfeiture by consent (4) The provincial court judge shall not make an order
under this section for restoration of a thing or conveyance if it has been forfeited by consent under subsection 41(3). 49 Section 41 of the Act is replaced by the following:
Forfeiture 41 (1) If no application has been made under subsection 40(1) for the restoration of a thing or conveyance seized under this Act within 60 days after the date of the seizure, or an application has been made but on the hearing of the application no order of restoration is made, the thing
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or conveyance is forfeited to Her Majesty in right of Canada. Forfeiture on conviction (2) If a person has been convicted of an offence under
this Act, any thing or conveyance seized under this Act by means of or in respect of which the offence was committed is forfeited to Her Majesty in right of Canada. Forfeiture with consent (3) If an inspector has seized a thing or conveyance and
the owner or the person in whose possession it was at the time of seizure consents in writing to its forfeiture, the thing or conveyance is forfeited to Her Majesty in right of Canada. Disposal (4) A seized thing or conveyance that is forfeited may be disposed of, as the Minister directs, at the expense of its owner or the person who was entitled to possess it at the time of its seizure.
Recovery of costs 41.1 (1) Her Majesty in right of Canada may recover, as a debt due to Her Majesty in right of Canada, any costs incurred by Her Majesty in right of Canada in relation to anything required or authorized under section 39 or subsection 41(4), including the storage, movement or disposal of a thing or conveyance.
Time limit (2) Proceedings to recover a debt due to Her Majesty in
right of Canada under subsection (1) shall not be commenced later than five years after the day on which the debt became payable. Certificate of default 41.2 (1) Any debt that may be recovered under subsection 41.1(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister. Judgment (2) On production to the Federal Court, a certificate
made under subsection (1) shall be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in the certificate and all reasonable costs and charges attendant in the registration of the certificate.
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50 Section 42 of the Act is amended by adding the
following after paragraph (b): (b.1) respecting the costs in relation to anything required or authorized under section 39 or subsection 41(4); 51 The heading of Part V.1 of the Act is replaced by the following:
Miscellaneous Provisions 2015, c. 3, s. 154(F)
52 Section 42.1 of the Act is repealed. 53 The Act is amended by adding the following before Part VI:
Food and Drugs Act 42.2 (1) The Governor in Council may make regulations providing that this Act or any provision of this Act does not apply in respect of some or all of the vaping products that are regulated under the Food and Drugs Act or that contain a controlled substance, as defined in subsection 2(1) of the Controlled Drugs and Substances Act.
For greater certainty (2) For greater certainty, the regulations may distinguish between vaping products on the basis of type of authorization, including type of licence, issued under the Food and Drugs Act, or on the basis of type of licence, permit, authorization or exemption issued or granted under the Controlled Drugs and Substances Act.
Trade-marks 42.3 (1) Despite the Trade-marks Act, the registration
of a trade-mark shall not be held invalid on the basis of paragraph 18(1)(b) or (c) of that Act as a result of compliance with this Act.
For greater certainty (2) For greater certainty, the absence of use of a trademark as a result of compliance with this Act constitutes special circumstances that excuse the absence of use for the purposes of the Trade-marks Act.
Regulations 42.4 The Governor in Council may make regulations
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(a) prescribing anything that by this Part is to be prescribed; and (b) generally for carrying out the purposes of this Part.
Incorporation by reference — limitation removed 42.5 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act to the effect that a document must be incorporated as it exists on a particular date does not apply to the powers to make regulations under sections 7, 7.8, 14, 17, 33, 42 and 42.4. 54 The Act is amended by adding the following after section 42.3:
Documents to be kept 42.31 (1) Every manufacturer shall keep, in the prescribed manner and for the prescribed time, all documents that they used in order to submit or provide information to the Minister under section 6, 7.3 or 32.
Keeping and providing documents (2) The manufacturer shall keep the documents at their place of business in Canada or at any prescribed place and shall, on written request, provide them to the Minister. 2009, c. 27, ss. 14(2) and 15
55 Sections 43 to 44 of the Act are replaced by the following:
Product and promotion offences — manufacturer 43 (1) Every manufacturer who contravenes section 5, 7.2 or 19 is guilty of an offence and liable (a) on summary conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding one year, or to both; or (b) on conviction on indictment to a fine not exceeding $1,000,000 or to imprisonment for a term not exceeding two years, or to both.
Promotion offences — other persons (2) Every person, other than a manufacturer, who contravenes section 19 is guilty of an offence and liable on summary conviction to a fine not exceeding $500,000.
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Additives — manufacturer 43.1 Every manufacturer who contravenes subsection
5.1(1) or 5.2(1) is guilty of an offence and liable on summary conviction to a fine not exceeding $300,000 or to imprisonment for a term not exceeding two years, or to both. Additives — other persons 43.2 Every person, other than a manufacturer, who contravenes subsection 5.2(1) is guilty of an offence and liable on summary conviction to a fine not exceeding $50,000. Summary offence 44 Every person who contravenes subsection 6(1) or (2), section 6.1, subsection 7.3(1) or (2), section 7.5, subsection 10(1), (2) or (3) or 26(1) or (2), section 30.7 or subsection 31(1) or (3), 32(1) or (2) or 38(1) or (2) is guilty of an offence and liable on summary conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding six months, or to both.
Prohibited sale 44.1 Every manufacturer who contravenes section 7.4 is
guilty of an offence and liable on summary conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding six months, or to both. 56 Section 43.1 of the Act is replaced by the following: Prohibited additives and ingredients — manufacturer 43.1 Every manufacturer who contravenes subsection
5.1(1) or 5.2(1) or section 7.21 or 7.22 is guilty of an offence and liable on summary conviction to a fine not exceeding $300,000 or to imprisonment for a term not exceeding two years, or to both. 57 Sections 43.1 and 43.2 of the Act are replaced
by the following: Additives, ingredients and markings — manufacturer 43.1 Every manufacturer who contravenes subsection
5.1(1), section 5.2, subsection 5.3(1) or section 7.21 or 7.22 is guilty of an offence and liable on summary conviction to a fine not exceeding $300,000 or to imprisonment for a term not exceeding two years, or to both.
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 1 Tobacco Act Amendments to the Act Sections 57-61
Markings — other persons 43.2 Every person, other than a manufacturer, who contravenes subsection 5.3(1) is guilty of an offence and liable on summary conviction to a fine not exceeding $50,000. 58 Section 44 of the Act is replaced by the following:
Summary offence 44 Every person who contravenes subsection 6(1) or (2),
section 6.1, subsection 7.3(1) or (2), section 7.5, subsection 10(1), (2) or (3) or 26(1) or (2), section 30.7 or subsection 31(1) or (3), 32(1) or (2), 38(1) or (2) or 42.31(1) or (2) is guilty of an offence and liable on summary conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding six months, or to both.
59 Section 44.1 of the Act is replaced by the following: Prohibited sale 44.1 Every manufacturer who contravenes section 6.01
or 7.4 is guilty of an offence and liable on summary conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding six months, or to both. 60 The portion of section 45 of the Act before
paragraph (a) is replaced by the following: Sales to young persons, promotions 45 Every person who contravenes subsection 8(1) or 9(1)
or section 11 or 12, or every retailer who contravenes section 29 or 30.5 or subsection 30.6(1) or (2), is guilty of an offence and liable on summary conviction 61 Sections 46 and 47 of the Act are replaced by
the following: Offence by retailer 46 (1) Every retailer who contravenes subsection 15(1)
or (2), 15.1(1) or (4) or 15.3(1) or (2) is guilty of an offence and liable on summary conviction to a fine not exceeding $50,000.
Offence by manufacturer (2) Every manufacturer who contravenes subsection
15(1) or (2), 15.1(1) or (4) or 15.3(1) or (2), section 29 or 30.5 or subsection 30.6(1) or (2) is guilty of an offence and
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 1 Tobacco Act Amendments to the Act Sections 61-64
liable on summary conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding two years, or to both.
Offence (3) Every person who contravenes subsection 15.1(2) or
(3) is guilty of an offence and liable on summary conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding two years, or to both.
General offence 47 Every person who contravenes subsection 9.1(1) or
(2), 20(1), 21(1), 22(1), 23(1) or (2), 23.1(1) or (2) or 24(1) or (2), section 25, 27, 30.1 or 30.2, subsection 30.3(1) or (2), section 30.4 or 30.701 is guilty of an offence and liable on summary conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding two years, or to both. 62 Subsection 46(2) of the Act is replaced by the following:
Offence by manufacturer (2) Every manufacturer who contravenes subsection
15(1), (1.1) or (2), 15.1(1) or (4) or 15.3(1) or (2), section 29 or 30.5 or subsection 30.6(1) or (2) is guilty of an offence and liable on summary conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding two years, or to both. 63 Section 47 of the Act is replaced by the following:
General offence 47 Every person who contravenes subsection 9.1(1) or
(2) or 20(1), section 20.1, subsection 21(1), 22(1), 23(1) or (2), 23.1(1) or (2) or 23.2(1) or (2), section 23.3, subsection 24(1) or (2), section 25, 27, 30.1 or 30.2, subsection 30.21(1) or 30.3(1) or (2), section 30.4 or 30.41, subsection 30.42(1) or 30.43(1) or (2), section 30.44, subsection 30.45(1) or (2), 30.46(1) or (2), 30.47(1) or (2) or 30.48(1) or (2) or section 30.701 or 30.71 is guilty of an offence and liable on summary conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding two years, or to both.
64 The Act is amended by adding the following after section 48:
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 1 Tobacco Act Amendments to the Act Sections 64-67.1
Due diligence defence 48.1 A person is not to be found guilty of an offence under this Act if they establish that they exercised due diligence to prevent the commission of the offence. 65 Paragraphs 57(a) and (b) of the Act are replaced by the following: (a) information on a package indicating that it contains a tobacco product or vaping product is, in the absence of evidence to the contrary, proof that the package contains that product; and (b) a name or address on a package purporting to be
the name or address of the person by whom the tobacco product or vaping product was manufactured is, in the absence of evidence to the contrary, proof that it was manufactured by that person. 66 (1) Paragraph 59(b) of the Act is replaced by
the following: (b) prohibiting the offender from selling tobacco
products and vaping products for a period of not more than one year, in the case of a subsequent offence for the contravention of subsection 8(1) or section 11, 12, 29, 30.5 or 30.6; (2) Paragraph 59(f) of the Act is replaced by the following: (f) directing the offender to pay an amount for the purposes of conducting research into any matters relating to tobacco products and vaping products that the court considers appropriate. 67 Subsection 60(1) of the Act is replaced by the following:
Administrative agreements 60 (1) The Minister may enter into agreements with
provinces or other bodies respecting the administration and enforcement of this Act or any provision of this Act, including the designation of provincial or other officials and bodies as inspectors under this Act and the appointment of federal officials as inspectors under provincial legislation in respect of tobacco and vaping products. 67.1 The Act is amended by adding the following after section 60:
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 1 Tobacco Act Amendments to the Act Sections 67.1-68
PART VII.1
Review of the Act Review of the Act 60.1 (1) The Minister must, three years after the day on
which this section comes into force and every two years after that, undertake a review of the provisions and operation of this Act. Report to Parliament (2) The Minister must, no later than one year after the day on which the review is undertaken, cause a report on the review to be tabled in each House of Parliament. 2009, c. 27, s. 17
68 (1) The schedule to the Act is renumbered as
Schedule 1. 2009, c. 27, s. 17
(2) Schedule 1 to the French version of the Act is
amended by replacing “Item” with “Article”. 2009, c. 27, s. 17
(3) Schedule 1 to the Act is amended (a) in Column 1 of item 1, by adding “(other than those set out in Column 1 of item 1.2)” after the word “flavour”; (b) by adding item 1.2 after item 1.1; (c) in Column 1 in relation to item 1.2, by
adding “Menthol, including l-menthol, and menthone, including l-menthone”; (d) in Column 2 in relation to item 1.2, by adding “Tobacco products, except those that are manufactured or sold for export”; (e) in Column 1 of item 9, by adding “(other
than those set out in Column 1 of item 9.1)” after the word “herbs”; (f) by adding item 9.1 after item 9; (g) in Column 1 in relation to item 9.1, by adding “Cloves”; and (h) in Column 2 in relation to item 9.1, by adding “Tobacco products, except those that are manufactured or sold for export”.
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 1 Tobacco Act Amendments to the Act Section 68
(4) The schedule to the Act is amended by replacing the portion of items 1 to 13 in column 2 with the following: Item
Column 2 Tobacco Product
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Cigars that have a wrapper that is not fitted in spiral form, cigars that have tipping paper and little cigars (3) Blunt wraps
1.1
Cigars that have a wrapper fitted in spiral form and that weigh more than 1.4 g but not more than 6 g, excluding the weight of any mouthpiece or tip, other than those referred to in item 1 and those that are manufactured or sold for export
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Cigarettes, except those that are manufactured or sold for export
4.1
Blunt wraps, except those that are manufactured or sold for export
4.2
Cigars, except the following: (1) Little cigars (2) Cigars that have tipping paper (3) Cigars that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Cigars that are manufactured or sold for export
4.3
Little cigars, except those that are manufactured or sold for export
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 1 Tobacco Act Amendments to the Act Section 68
Item
Column 2 Tobacco Product
4.4
Cigars that have tipping paper, except those that are manufactured or sold for export and little cigars
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 1 Tobacco Act Amendments to the Act Sections 68-70
Item
Column 2 Tobacco Product
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
Except those that are manufactured or sold for export, the following: (1) Cigarettes (2) Little cigars (3) All other cigars, except those that weigh more than 6 g excluding the weight of any mouthpiece or tip, have a wrapper fitted in spiral form and do not have tipping paper (4) Blunt wraps
69 The Act is amended by adding, after Schedule 1, the Schedules 2 and 3 set out in the schedule to this Act.
Replacement of “schedule” 70 The Act is amended by replacing “the schedule” with “Schedule 1” in the following provisions: (a) subsection 5.1(1); (b) subsection 5.2(1); (c) subsection 7.1(1); and (d) section 23.1.
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts Consequential Amendments Sections 71-73
Consequential Amendments R.S., c. F-27
Food and Drugs Act 71 The heading before section 2 of the Food and Drugs Act is replaced by the following:
Interpretation and Application 72 The Act is amended by adding the following after section 2.1:
Tobacco products 2.2 This Act does not apply to a tobacco product as defined in section 2 of the Tobacco and Vaping Products Act. Vaping products 2.3 (1) Despite the definition drug in section 2, this Act
does not apply to a vaping product as defined in section 2 of the Tobacco and Vaping Products Act by reason that it contains nicotine, unless the vaping product is manufactured, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings. Vaping products (2) Despite the definition device in section 2, this Act does not apply to a vaping product as defined in section 2 of the Tobacco and Vaping Products Act by reason that it is manufactured, sold or represented for use with a substance or mixture of substances that contains nicotine, unless the vaping product is manufactured, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings.
2009, c. 27
An Act to amend the Tobacco Act 73 Section 7 of An Act to amend the Tobacco Act, chapter 27 of the Statutes of Canada, 2009, is repealed.
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts Consequential Amendments An Act to amend the Tobacco Act Sections 74-76
74 Section 16 of the Act is repealed. 2010, c. 21
Canada Consumer Product Safety Act 75 (1) Subsection 4(2) of the Canada Consumer
Product Safety Act is replaced by the following:
Tobacco products (2) This Act does not apply to a tobacco product as defined in section 2 of the Tobacco and Vaping Products Act, except in respect of (a) the ignition propensity of that product; and (b) the devices and parts referred to in that definition.
For greater certainty — devices and parts made of tobacco (2.1) For greater certainty, the devices and parts referred
to in paragraph (2)(b) do not include those made in whole or in part of tobacco. (2) Section 4 of the Act is amended by adding the following after subsection (3):
Vaping products (4) The Consumer Chemicals and Containers Regulations, 2001 do not apply in respect of vaping products, within the meaning of paragraphs (a) to (c) of the definition vaping product in section 2 of the Tobacco and Vaping Products Act, unless those regulations are amended to expressly provide that they apply in respect of those products. (3) Subsection 4(4) of the Act is repealed. 76 Items 3 and 4 of Schedule 1 to the Act are replaced by the following: 3
Devices within the meaning of section 2 of the Food and Drugs Act, except a vaping product within the meaning of section 2 of the Tobacco and Vaping Products Act that is not subject to the Food and Drugs Act.
Drugs within the meaning of section 2 of the Food and Drugs Act, except a vaping product within the meaning of section 2 of the Tobacco and Vaping Products Act that is not subject to the Food and Drugs Act.
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts Terminology Section 77
Terminology Replacement of “Tobacco Act” — Act 77 (1) In paragraph 12(h) of the Hazardous
Products Act, “Tobacco Act” is replaced by “Tobacco and Vaping Products Act”. Other references — Acts (2) Unless the context requires otherwise, every reference to Tobacco Act in any provision of an Act of Parliament other than a provision referred to in subsection (1) is to be read as a reference to the Tobacco and Vaping Products Act.
Replacement of “Tobacco Act” — Regulations (3) In the following provisions, “Tobacco Act” is
replaced by “Tobacco and Vaping Products Act”: (a) paragraph 10.30(1)(a) of the Canada Occupational Health and Safety Regulations; (b) paragraph 7.27(1)(a) of the On Board Trains Occupational Safety and Health Regulations; (c) paragraph 11.32(1)(a) of the Oil and Gas Occupational Safety and Health Regulations; (d) the heading of Schedule XIV to the Contraventions Regulations and the heading of column I of that schedule; (e) section 1 of the Tobacco (Access) Regulations; (f) section 1 of the Tobacco (Seizure and
Restoration) Regulations; (g) the definition Act in section 1 of the Tobacco Products Information Regulations; (h) the definition Act in section 1 of the Tobacco Reporting Regulations; (i) item 3 of Schedule 2 to the Natural Health
Products Regulations; (j) paragraph 260(1)(b) of the Maritime Occupational Health and Safety Regulations; and (k) paragraph 5.23(1)(a) of the Aviation Occupational Health and Safety Regulations.
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts Terminology Sections 77-79
Other references — Regulations (4) Unless the context requires otherwise, every
reference to the Tobacco Act in any provision of a regulation, as defined in section 2 of the Statutory Instruments Act, made under an Act of Parliament, other than a provision referred to in subsection (3), is to be read as a reference to the Tobacco and Vaping Products Act.
Coordinating Amendments 2009, c. 27
78 (1) In this section, other Act means An Act to
amend the Tobacco Act, chapter 27 of the Statutes of Canada, 2009. (2) If section 7 of the other Act comes into force before section 9 of this Act, then the portion of that section 9 before the section 6 that it enacts is replaced by the following: 9 Sections 6 and 6.1 of the Act are replaced by the following: (3) If section 7 of the other Act comes into force on the same day as section 9 of this Act, then that section 7 is deemed never to have come into force. (4) If section 16 of the other Act comes into force before section 55 of this Act, then the portion of that section 55 before the section 43 that it enacts is replaced by the following: 55 Sections 43 to 44.1 of the Act are replaced by the following: (5) If section 16 of the other Act comes into force on the same day as section 55 of this Act, then that section 16 is deemed never to have come into force. 2014, c. 20
79 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1, chapter 20 of the Statutes of Canada, 2014. (2) If section 366 of the other Act comes into force before section 53 of this Act, then section 42.3 of the English version of the Tobacco Act is replaced by the following:
Trademarks 42.3 (1) Despite the Trademarks Act, the registration of
a trademark shall not be held invalid on the basis of
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts Coordinating Amendments Sections 79-80
paragraph 18(1)(b) or (c) of that Act as a result of compliance with this Act. For greater certainty (2) For greater certainty, the absence of use of a trademark as a result of compliance with this Act constitutes special circumstances that excuse the absence of use for the purposes of the Trademarks Act. (3) If section 366 of the other Act comes into force on the same day as section 53 of this Act, then that section 53 is deemed to have come into force before that section 366.
Bill C-45 79.1 If Bill C-45, introduced in the 1st session of
the 42nd Parliament and entitled An Act respecting cannabis and to amend the Controlled Drugs and Substances Act, the Criminal Code and other Acts, receives royal assent, then, on the first day on which both subsection 204(1) of that Act and section 3 of this Act are in force, (a) the definition accessory in section 2 of the Tobacco and Vaping Products Act is replaced by the following:
accessory means a product that may be used in the consumption of a tobacco product, including a pipe, cigarette holder, cigar clip, lighter and matches, and also means a water pipe. It does not include cannabis accessories, as defined in subsection 2(1) of the Cannabis Act. (accessoire) (b) the portion of the definition vaping product
in section 2 of the Tobacco and Vaping Products Act after paragraph (d) is replaced by the following: It does not include devices and substances or mixtures of substances that are excluded by the regulations, cannabis, as defined in subsection 2(1) of the Cannabis Act, cannabis accessories, as defined in that subsection, tobacco products or their accessories. (produit de vapotage)
Coming into Force Order in council 80 (1) Subsection 7(2), section 8, subsection 11(2)
and sections 25, 28, 31 and 57 come into force on a day to be fixed by order of the Governor in Council, but that day must be after the 180th day
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts Coming into Force Section 80
after the day on which this Act receives royal assent. Order in council (2) Section 10, subsection 11(5) and section 59 come into force on a day to be fixed by order of the Governor in Council, but that day must be after the day on which this Act receives royal assent.
180 days after royal assent (3) Section 13, subsection 20(2), sections 27, 32, 37,
38 and 40, subsections 44(2) and (5), sections 56, 62 and 63, subsections 68(1) to (3) and sections 69 and 70 come into force on the 180th day after the day on which this Act receives royal assent.
Order in council (4) Subsections 14(2), 15(2) and (3) and 19(1) come
into force on a day to be fixed by order of the Governor in Council, but that day must be after the day on which this Act receives royal assent. Order in council (5) Section 17 and subsection 19(3) come into
force on a day to be fixed by order of the Governor in Council. Order in council (6) Section 39 and subsection 44(6) come into
force on a day to be fixed by order of the Governor in Council, but that day must be after the 180th day after the day on which this Act receives royal assent. Order in council (7) Sections 54 and 58 come into force on a day to
be fixed by order of the Governor in Council, but that day must be after the day on which this Act receives royal assent. Order in council (8) Subsection 75(3) comes into force on a day to
be fixed by order of the Governor in Council.
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 2 Non-smokers’ Health Act Sections 81-83
PART 2 R.S., c. 15 (4th Supp.)
Non-smokers’ Health Act 81 The long title of the Non-smokers’ Health Act is replaced by the following:
An Act to regulate smoking in the federal workplace and on certain modes of transportation 82 (1) The definition usage du tabac in subsection
2(1) of the French version of the Act is repealed. (2) The definition smoke in subsection 2(1) of the
English version of the Act is replaced by the following: smoke means to smoke, hold or otherwise have control over an ignited tobacco product or to vape using a vaping product; (fumer) (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
vaping product means (a) a device that is intended to be used to simulate the
act of smoking a tobacco product and that emits an aerosol that is intended to be inhaled, including an electronic cigarette, an electronic cigar and an electronic pipe; and (b) a device that is designated to be a vaping product
by the regulations; (produit de vapotage) (4) Subsection 2(1) of the French version of the
Act is amended by adding the following in alphabetical order: fumer Fumer un produit à base de tabac ou avoir par-devers soi un tel produit allumé ou vapoter au moyen d’un produit de vapotage. (smoke) 1989, c.7, s.1
83 Section 6 of the Act is replaced by the following:
Saving 6 Nothing in section 4 or 5 affects the operation of any other Act of Parliament, any regulations made under any Act of Parliament, or any rule of law in relation to the
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts PART 2 Non-smokers’ Health Act Sections 83-85
protection of persons from exposure to tobacco smoke or any emission from a vaping product. 84 Subsection 7(1) of the Act is amended by adding the following after paragraph (a): (a.1) designating any device to be a vaping product
for the purpose of the definition vaping product;
1996, c.12, s.5
85 Subsection 8.2(2) of the Act is replaced by the
following: Regulations (2) On the recommendation of the Minister of Labour,
the Governor in Council may make regulations respecting smoking in a workplace at which is carried on employment that is subject to a regulation made under subsection (1).
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts SCHEDULE
SCHEDULE (Section 69)
SCHEDULE 2 (Sections 7.21, 7.22, 7.23 and 30.47)
PROHIBITED INGREDIENTS Column 1 Item
Ingredient
Amino acids
Caffeine
Colouring agents
Essential fatty acids
Glucuronolactone
Probiotics
Taurine
Vitamins
Mineral nutrients
Note: In column 2, prescription has the same meaning as in subsection
SCHEDULE 3 (Sections 30.48 and 30.49)
FLAVOURS Column 1 Item
Flavour
Confectionery
Dessert
Cannabis
Soft drink
Energy drink
Note: In column 2, prescription has the same meaning as in subsection
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Chapter 9: An Act to amend the Tobacco Act and the Non-smokers’ Health Act and to make consequential amendments to other Acts SCHEDULE (French)
ANNEXE (article 69)
ANNEXE 2 (articles 7.21, 7.22, 7.23 et 30.47)
INGRÉDIENTS INTERDITS Colonne 1
C
Article
Ingrédient
P
Acides aminés
S f
Caféine
S f
Agents colorants
S f
Acides gras essentiels
S f
Glucuronolactone
S f
Probiotiques
S f
Taurine
S f
Vitamines
S f
Minéraux nutritifs
S f
Note : Dans la colonne 2, sur ordonnance s’entend au sens du paragrap
ANNEXE 3 (articles 30.48 et 30.49)
ARÔMES Colonne 1
C
Article
Arôme
P
Confiserie
P o
Dessert
P o
Cannabis
P e
Boisson gazeuse
P e
Boisson énergisante
P e
Note : Dans la colonne 2, sur ordonnance s’entend au sens du paragrap
Published under authority of the Senate of Canada 2015-2016-2017-2018
Disponible sur le site Web du Sénat du Canad
|
First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 8
An Act to amend the Canada Business Corporations Act, the Canada Cooperatives Act, the Canada Not-for-profit Corporations Act and the Competition Act
ASSENTED TO MAY 1, 2018 BILL C-25
SUMMARY Part 1 amends the Canada Business Corporations Act, the Canada Cooperatives Act and the Canada Not-for-profit Corporations Act to, among other things, (a) reform some aspects of the process for electing directors of certain corporations and cooperatives; (b) modernize communications between corporations or cooperatives and their shareholders or members; (c) clarify that corporations and cooperatives are prohibited from issuing share certificates and warrants, in bearer form; and (d) require certain corporations to place before the shareholders, at every annual meeting, information respecting diversity among directors and the members of senior management. Part 2 amends the Competition Act to expand the concept of affiliation to a broader range of business organizations.
i
TABLE OF PROVISIONS An Act to amend the Canada Business Corporations Act, the Canada Cooperatives Act, the Canada Notfor-profit Corporations Act and the Competition Act
PART 1
Corporate Governance Canada Business Corporations Act 1
Canada Cooperatives Act 47
Canada Not-for-profit Corporations Act 96
Review by Committee 107.1 Review
Coming into Force 108
Order in council
PART 2
Application of the Competition Act to Other Entities Competition Act 109
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64-65-66-67 ELIZABETH II
CHAPTER 8
An Act to amend the Canada Business Corporations Act, the Canada Cooperatives Act, the Canada Notfor-profit Corporations Act and the Competition Act
[Assented to 1st May, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
PART 1
Corporate Governance R.S., c. C-44; 1994, c. 24, s. 1(F)
Canada Business Corporations Act 1 Subsection 2(1) of the Canada Business Corporations Act is amended by adding the following in alphabetical order:
incapable, in respect of an individual, means that the individual is found, under the laws of a province, to be unable, other than by reason of minority, to manage their property or is declared to be incapable by any court in a jurisdiction outside Canada; (incapable) prior legislation means the various Acts of Parliament that were in force prior to the coming into force of this Act and that applied to the incorporation of federal companies under those Acts, other than any financial institution as defined in section 2 of the Bank Act; (législation antérieure) 2 Section 5 of the Act is replaced by the following:
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Incorporators 5 (1) One or more individuals or bodies corporate may
incorporate a corporation by signing articles of incorporation and complying with section 7.
Individuals (2) An individual may incorporate a corporation only if
that individual (a) is not less than 18 years of age; (b) is not incapable; or (c) does not have the status of bankrupt. 3 Subsection 11(1) of the Act is replaced by the following:
Reserving name 11 (1) The Director may, on request, reserve for a prescribed period a name for an intended corporation or for a corporation that intends to change its name.
1994, c. 24, s. 7(1)
4 (1) Subsections 12(1) and (2) of the Act are replaced by the following: Prohibited names 12 (1) A corporation shall not be incorporated or continued as a corporation under this Act with, change its name to, or have, carry on business under or identify itself by a name that is prohibited by the regulations or that does not meet the prescribed requirements.
Directing change of name (2) The Director may direct a corporation to change its name in accordance with section 173 if, through inadvertence or otherwise, the corporation acquires a name that is prohibited by the regulations or that does not meet the prescribed requirements. 1994, c. 24, s. 7(3)
(2) Subsection 12(5) of the Act is replaced by the
following: Revoking name (5) If a corporation has not followed a directive under subsection (2), (4) or (4.1) within the prescribed period, the Director may revoke the name of the corporation and assign a name to it and, until changed in accordance with
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section 173, the name of the corporation is the name assigned by the Director. 2001, c. 14, s. 6
5 Section 13 of the French version of the Act is replaced by the following:
Certificat de modification 13 (1) En cas de changement de dénomination sociale au titre du paragraphe 12(5), le directeur délivre un certificat de modification indiquant la nouvelle dénomination sociale et publie, dans les meilleurs délais, un avis du changement dans une publication destinée au grand public.
Effet du certificat (2) Les statuts de la société sont modifiés en conséquence à compter de la date précisée dans le certificat de modification. 2001, c. 14, s. 9
6 Subsection 19(2) of the French version of the
Act is replaced by the following: Avis (2) Avis du lieu où est maintenu le siège social est envoyé
au directeur, en la forme établie par lui, avec les clauses pertinentes des statuts désignant ou modifiant la province où le siège social est situé. 7 The Act is amended by adding the following after section 29: Restriction regarding bearer shares 29.1 (1) Despite section 29, a corporation shall not issue, in bearer form, a certificate, warrant or other evidence of a conversion privilege, option or right to acquire a share of the corporation.
Replacement (2) A corporation shall, on the request of a holder of a
certificate, warrant or other evidence of a conversion privilege, option or right to acquire a share of the corporation that is in bearer form and that was issued before the coming into force of this section, issue in exchange to that holder, in registered form, a certificate, warrant or other evidence, as the case may be. 8 Subsection 49(15) of the Act is replaced by the
following: Fractional share (15) A corporation may issue for each fractional share, a certificate in registered form or scrip certificates in
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registered form that entitle the holder to receive a certificate for a full share in exchange for scrip certificates equalling a full share. Replacement (15.1) On the request of a holder of a certificate for a fractional share or of a scrip certificate, a corporation shall, if the certificate is in bearer form and was issued before the coming into force of this subsection, issue in exchange to that holder, in registered form, a certificate for a fractional share or a scrip certificate, as the case may be. 2001, c. 14, s. 31(1)
9 Paragraph 51(2)(b) of the English version of the Act is replaced by the following: (b) a personal representative of a registered security holder who is an infant, an incapable person or a missing person; or 2001, c. 14, s. 135 (Sch., s. 10)(E)
10 Section 54 of the Act is replaced by the following:
Securities fungible 54 Unless otherwise agreed and subject to the provisions of this Act, of any other applicable Act of Parliament, of any applicable Act of the legislature of a province or of any applicable regulation made under any such Act or to any applicable stock exchange rule, a person required to deliver securities may deliver any security of the specified issue. 2001, c. 14, s. 32(E)
11 Paragraph 65(1)(d) of the Act is replaced by the following: (d) if a person described in paragraph (a) is an individual and is without capacity to act by reason of death, minority or incapability, the person’s fiduciary; 12 Paragraph 105(1)(b) of the Act is replaced by the following: (b) anyone who is incapable; 13 (1) Subsection 106(3) of the Act is replaced by the following:
Election of directors (3) Subject to subsection (3.1) and paragraph 107(b), shareholders of a corporation shall, by ordinary resolution at the first meeting of shareholders and at each succeeding annual meeting at which an election of directors
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is required, elect directors to hold office for a term ending not later than the close of the third annual meeting of shareholders following the election. Election of directors — distributing corporations (3.1) Subject to paragraph 107(b), shareholders of a distributing corporation shall, by ordinary resolution at the first meeting of shareholders and at each succeeding annual meeting at which an election of directors is required, elect directors to hold office for a term ending not later than the close of the next annual meeting of shareholders following the election. Exceptions — certain distributing corporations (3.2) Despite subsection (3.1), in the case of any prescribed class of distributing corporations or in any prescribed circumstances respecting distributing corporations or classes of distributing corporations, the directors are to be elected in accordance with subsection (3).
Separate vote for each candidate (3.3) If the election of directors is for a prescribed corporation, a separate vote of shareholders shall be taken with respect to each candidate nominated for director.
Majority voting (3.4) If, at a meeting of shareholders of a distributing corporation — other than in the case of a prescribed class of distributing corporations — at which an election of directors is required, there is only one candidate nominated for each position available on the board, each candidate is elected only if the number of votes cast in their favour represents a majority of the votes cast for and against them by the shareholders who are present in person or represented by proxy, unless the articles require a greater number of votes.
2001, c. 14, s. 38(2)
(2) Subsections 106(6) to (8) of the Act are replaced by the following: Incumbent directors (6) Despite subsections (2), (3) to (3.2) and (5) and subject to subsection (6.1), if directors are not elected at a meeting of shareholders, the incumbent directors continue in office until their successors are elected.
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Incumbent director not elected (6.1) If an incumbent director who was a candidate in an election held in accordance with subsection (3.4) was not elected during the election, the director may continue in office until the earlier of (a) the 90th day after the day of the election; and (b) the day on which their successor is appointed or elected.
Vacancy (7) If, for either of the following reasons, a meeting of shareholders fails to elect the number or the minimum number of directors required by the articles, the directors elected at that meeting may exercise all the powers of the directors if the number of directors so elected constitutes a quorum: (a) a lack of consent, disqualification under subsection 105(1) or the death of any candidates; or (b) a lack of a majority referred to in subsection (3.4).
Appointment of directors (8) The directors may, unless the articles otherwise provide, appoint one or more additional directors, who shall hold office for a term ending not later than the close of the next annual meeting of shareholders, but the total number of directors so appointed shall not exceed one third of the number of directors elected at the previous annual meeting of shareholders. Exception (8.1) If an individual who was a candidate in an election
held in accordance with subsection (3.4) was not elected during that election, the individual is not to be appointed, except in prescribed circumstances, as a director under subsection (8) or 111(1) before the next meeting of shareholders at which an election of directors is required. 13.1 Subsection 110(3) of the French version of the Act is replaced by the following:
Diffusion de la déclaration (3) La société envoie sans délai, au directeur et aux actionnaires qui doivent recevoir avis des assemblées visées au paragraphe (1), copie de la déclaration mentionnée au paragraphe (2), sauf si elle figure dans une circulaire de sollicitation de procurations de la direction exigée à l’article 150 ou y est annexée.
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2001, c. 14, s. 52(3)
14 The definition regroupement d’entreprises in subsection 126(1) of the French version of the Act is replaced by the following:
regroupement d’entreprises Acquisition de la totalité ou de la quasi-totalité des biens d’une personne morale par une autre, fusion de personnes morales ou réorganisation similaire mettant en cause des personnes morales. (business combination) 2001, c. 14, s. 59(3)
15 Paragraph 137(5)(a) of the Act is replaced by
the following: (a) the proposal is not submitted to the corporation within the prescribed period; 2001, c. 14, s. 60
16 Subsection 138(3) of the English version of the Act is replaced by the following:
Voting list — if no record date fixed (3) If a record date for voting is not fixed under paragraph 134(1)(d), the corporation shall prepare, not later than 10 days after the record date that is fixed under paragraph 134(1)(c) or not later than the record date that is established under paragraph 134(2)(a), as the case may be, an alphabetical list of shareholders who are entitled to vote as of the record date that shows the number of shares held by each shareholder. 1992, c. 1, s. 54
17 Subsections 150(1) to (2) of the Act are replaced by the following: Soliciting proxies 150 (1) A person shall not solicit proxies unless a proxy
circular, in the prescribed form, is made available in the prescribed manner to the auditor of the corporation, to each shareholder whose proxy is solicited, to each director and, in the case set out in paragraph (b), to the corporation as follows: (a) in the case of solicitation by or on behalf of the management of a corporation, a management proxy circular, either as an appendix to or as a separate document accompanying the notice of the meeting; or (b) in the case of any other solicitation, a dissident’s proxy circular stating the purposes of the solicitation.
Exception — solicitation to 15 or fewer shareholders (1.1) Despite subsection (1), a person may solicit proxies, other than by or on behalf of the management of the
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corporation, without making available a dissident’s proxy circular, if the total number of shareholders whose proxies are solicited is 15 or fewer, two or more joint holders being counted as one shareholder.
Exception — solicitation by public broadcast (1.2) Despite subsection (1), a person may solicit proxies, other than by or on behalf of the management of the corporation, without making available a dissident’s proxy circular if the solicitation is, in the prescribed circumstances, conveyed by public broadcast, speech or publication. Copy to Director (2) A person required to make a management proxy circular or dissident’s proxy circular available shall send concurrently a copy of it to the Director together with a statement in prescribed form, the form of proxy, any other documents for use in connection with the meeting and, in the case of a management proxy circular, a copy of the notice of meeting.
2001, c. 14, s. 70
18 (1) Subsection 151(1) of the Act is replaced by
the following: Exemption 151 (1) On the application of an interested person, the
Director may exempt the person, on any terms that the Director thinks fit, from any of the requirements of section 149 or subsection 150(1) or 153(1). The exemption may have retroactive effect. 2001, c. 14, s. 70
(2) Subsection 151(2) of the Act is repealed.
2001, c. 14, s. 72
19 Subsection 153(1) of the Act is replaced by the
following: Duty of intermediary 153 (1) Shares of a corporation that are registered in the name of an intermediary or their nominee and not beneficially owned by the intermediary must not be voted unless the intermediary, without delay after receipt of the prescribed documents, sends a copy of those documents to the beneficial owner and, except when the intermediary has received written voting instructions from the beneficial owner, a written request for such instructions.
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20 The portion of subsection 155(1) of the Act before subparagraph (a)(i) is replaced by the following: Annual financial statements 155 (1) The directors of a corporation shall place before
the shareholders at every annual meeting (a) prescribed comparative financial statements that conform to any prescribed requirements and relate separately to 2001, c. 14, s. 74
21 Section 156 of the Act is replaced by the following:
Application for exemption 156 On the application of a corporation, the Director may exempt the corporation, on any terms that the Director thinks fit, from any requirement set out in section 155 or any of sections 157 to 160, if the Director reasonably believes that the detriment that may be caused to the corporation by the requirement outweighs its benefit to the shareholders or, in the case of a distributing corporation, to the public.
2001, c. 14, s. 135 (Sch., s. 51)(E)
22 Subsection 159(1) of the Act is replaced by the
following: Copies to shareholders 159 (1) A corporation shall send, within a prescribed
period, a copy of the prescribed documents relating to financial disclosure to the prescribed shareholders and other prescribed persons. 23 The portion of paragraph 161(2)(b) of the English version of the Act before subparagraph (i) is replaced by the following: (b) a person is deemed not to be independent if they
or their business partner 23.1 Subsection 168(6) of the French version of
the Act is replaced by the following: Diffusion des motifs (6) La société doit sans délai envoyer, à tout actionnaire
qui doit être avisé des assemblées mentionnées au paragraphe (1) et au directeur, copie des déclarations visées aux paragraphes (5) et (5.1), sauf si elles sont incorporées ou jointes à la circulaire de sollicitation de procurations de la direction exigée à l’article 150.
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24 The Act is amended by adding the following after section 172:
PART XIV.1
Disclosure Relating to Diversity Diversity in corporations 172.1 (1) The directors of a prescribed corporation shall
place before the shareholders, at every annual meeting, the prescribed information respecting diversity among the directors and among the members of senior management as defined by regulation.
Information to shareholders and Director (2) The corporation shall provide the information referred to in subsection (1) to each shareholder, except to a shareholder who has informed the corporation in writing that they do not want to receive that information, by sending the information along with the notice referred to in subsection 135(1) or by making the information available along with a proxy circular referred to in subsection 150(1).
Information to Director (3) The corporation shall concurrently send the information referred to in subsection (1) to the Director. 2001, c. 14, s. 135 (Sch., s. 61)(E)
25 Subsections 187(8) and (9) of the Act are replaced by the following: Issued shares (8) Subject to subsections (9) and 49(8), a share of a body corporate issued before the body corporate was continued under this Act is deemed to have been issued in compliance with this Act and with the provisions of the articles of continuance irrespective of whether the share is fully paid and irrespective of any designation, rights, privileges, restrictions or conditions set out on or referred to in the certificate representing the share. Continuance under this section does not deprive a holder of any right or privilege that the holder claims under, or relieve the holder of any liability in respect of, an issued share.
Convertible shares (9) If a corporation continued under this Act had, before it was so continued, issued a share certificate in registered form that is convertible to bearer form, the corporation shall not, if a holder of such a share certificate
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exercises the conversion privilege attached to the certificate, issue a share certificate in bearer form. 2001, c. 14, s. 97
26 Section 193 of the French version of the Act is replaced by the following:
Opérations de fermeture 193 La société peut effectuer une opération de fermeture. Toutefois, si l’éventuelle législation provinciale en matière de valeurs mobilières s’applique dans son cas, elle ne peut le faire à moins de s’y conformer. 1992, c. 27, par. 90(1)(h); 2001, c. 14, ss. 101(1) and (2)(E)
27 Section 208 of the Act is replaced by the following: Application of Part 208 (1) This Part, other than sections 209 and 212, does
not apply to a corporation that is an insolvent person or a bankrupt as those terms are defined in section 2 of the Bankruptcy and Insolvency Act. Staying proceedings (2) Any proceedings taken under this Part to dissolve or
to liquidate and dissolve a corporation shall be stayed if the corporation is at any time found, in a proceeding under the Bankruptcy and Insolvency Act, to be an insolvent person as defined in section 2 of that Act.
2009, c. 23, s. 310
28 (1) Subsection 209(1) of the Act is replaced by
the following: Revival 209 (1) When a corporation or other body corporate is dissolved under this Part, section 268 of this Act, section 261 of the Canada Business Corporations Act, chapter 33 of the Statutes of Canada, 1974-75-76, or subsection 297(6) of the Canada Not-for-profit Corporations Act, any interested person may apply to the Director to have the dissolved corporation or other body corporate revived as a corporation under this Act. 2001, c. 14, s. 102
(2) The portion of subsection 209(3) of the French
version of the Act before paragraph (a) is replaced by the following: Certificat de reconstitution (3) À la réception des clauses de reconstitution, le directeur délivre un certificat de reconstitution au titre de l’article 262 si :
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2001, c. 14, s. 102
(3) Paragraph 209(3)(a) of the Act is replaced by the following: (a) the dissolved corporation or other body corporate
has fulfilled all conditions precedent that the Director considers reasonable; and 2001, c. 14, s. 102
(4) Paragraph 209(3)(b) of the French version of
the Act is replaced by the following: b) d’autre part, il n’y a aucun motif valable d’en refuser la délivrance. 2001, c. 14, s. 102
(5) Subsection 209(3.1) of the Act is replaced by the following:
Date of revival (3.1) The dissolved corporation or other body corporate is revived as a corporation under this Act on the date shown on the certificate of revival. 2001, c. 14, s. 102
(6) The portion of subsection 209(4) of the Act before paragraph (a) is replaced by the following:
Rights and obligations preserved (4) Subject to any reasonable terms that may be imposed
by the Director, to the rights acquired by any person after its dissolution and to any changes to the internal affairs of the corporation or other body corporate after its dissolution, the revived corporation is, in the same manner and to the same extent as if it had not been dissolved, 2001, c. 14, s. 102
(7) Paragraphs 209(6)(a) to (d) of the Act are replaced by the following: (a) a shareholder, a director, an officer, an employee
and a creditor of the dissolved corporation or other body corporate; (b) a person who has a contract — other than, in Quebec, a contract by gratuitous title — with the dissolved corporation or other body corporate; (c) a person who, although at the time of dissolution of the corporation or other body corporate was not a person described in paragraph (a), would be such a person if a certificate of revival is issued under this section; and
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(d) a trustee in bankruptcy or liquidator for the dissolved corporation or other body corporate. 2001, c. 14, s. 105(2)
29 Paragraph 212(2)(b) of the French version of
the Act is replaced by the following: b) d’avoir publié un avis de son intention dans une
publication destinée au grand public. 2001, c. 14, s. 106
30 Paragraph 213(4)(b) of the French version of the Act is replaced by the following: b) d’intention de dissolution, s’il s’agit d’une ordonnance de liquidation et de dissolution sous la surveillance du tribunal; il en fait publier un avis dans une publication destinée au grand public. 31 Paragraph 221(e) of the English version of the Act is replaced by the following: (e) keep accounts of the moneys of the corporation received and paid out by the liquidator; 32 Subsection 225(1) of the Act is replaced by the following:
Custody of documents 225 (1) A person who has been granted custody of the documents and records of a dissolved corporation remains liable to produce those documents and records until the end of the prescribed period or of any shorter period fixed by an order made under subsection 223(5).
2001, c. 14, s. 114(2)
33 The portion of subsection 235(3) of the French
version of the Act before paragraph (a) is replaced by the following: Publication (3) Le directeur publie dans une publication destinée au grand public les renseignements qu’il a obtenus en vertu du présent article lorsque les conditions ci-après sont réunies : 2001, c. 14, s. 115
34 Subsection 237.7(4) of the French version of
the Act is replaced by the following: Définition de marché organisé (4) Pour l’application du présent article, marché organisé s’entend d’une bourse reconnue à laquelle est cotée la catégorie de valeurs mobilières ou d’un marché qui
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publie régulièrement le cours de cette catégorie dans une publication destinée au grand public. 2001, c. 14, s. 121
35 Subsection 252.5(3) of the French version of
the Act is replaced by the following: Exemplaires (3) Dans le cas où une disposition de la présente loi ou de ses règlements exige la fourniture d’un ou de plusieurs exemplaires d’un document à un seul destinataire dans le même envoi, la transmission d’un document électronique satisfait à l’obligation. 2001, c.14, s.124
36 (1) The portion of section 258.1 of the Act before paragraph (a) is replaced by the following:
Content and form of documents 258.1 The Director may establish the requirements for
the content and fix the form, including electronic or other forms, of notices and other documents sent to or issued by the Director under this Act and, in so doing, the Director may specify, among other things, 2001, c. 14, s. 124
(2) Paragraph 258.1(b) of the Act is replaced by
the following: (b) the persons or classes of persons who may sign or
transmit the notices and other documents; 2001, c.14, s.124
(3) Paragraph 258.1(c) of the English version of
the Act is replaced by the following: (c) their signature in electronic or other form, or the actions that are to have the same effect for the purposes of this Act as their signature; and 2001, c. 14, s. 124
(4) Paragraph 258.1(d) of the French version of
the Act is replaced by the following: d) les circonstances — notamment le moment et le
lieu — dans lesquelles les avis et documents électroniques sont présumés avoir été envoyés ou reçus. 2001, c. 14, s. 124
(5) Section 258.1 of the Act is amended by striking out “and” at the end of paragraph (d) and by repealing paragraph (e).
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37 The Act is amended by adding the following after section 258.2:
Exemption 258.3 The Director may, in the prescribed circumstances and on any conditions that the Director considers appropriate, exempt any corporation or any other person from a requirement set out in subsection 135(1), section 149 or subsection 150(1), 153(1) or 159(1) to send any notices or other documents, or classes of notices or other documents. 2001, c. 14, s. 125
38 (1) Paragraph 261(1)(a) of the English version
of the Act is replaced by the following: (a) providing for anything that by this Act is to be prescribed or provided for by the regulations; 2001, c. 14, s. 125
(2) Paragraph 261(1)(b) of the Act is replaced by
the following: (b) requiring the payment of a fee in respect of the receipt, examination, filing, issuance or copying of any document, or in respect of any action that the Director is required or authorized to take under this Act, and prescribing the amount of the fee or the manner of determining the fee; 2001, c. 14, s. 125
(3) Paragraph 261(1)(c) of the French version of the Act is replaced by the following: c) prévoir les modalités de paiement des droits, notamment les modalités de temps, les droits supplémentaires qui peuvent être imposés pour les paiements en souffrance, ainsi que les circonstances dans lesquelles les droits peuvent être remboursés en tout ou en partie; 2001, c. 14, s. 125
(4) Paragraph 261(1)(f) of the Act is replaced by the following: (f) respecting the powers that may be granted by a shareholder in a form of proxy; 2001, c. 14, s. 126
39 Section 261.1 of the Act is replaced by the following: Payment of fees 261.1 A fee in respect of the receipt or copying of any document shall be paid to the Director when it is received
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or copied, and a fee in respect of the examination, filing or issuance of any document or in respect of any action that the Director is required or authorized to take shall be paid to the Director before the document is examined, filed or issued or the action is taken. 1994, c. 24, s. 28(1); 2001, c. 14, s. 127; 2011, c. 21, s. 71 (E)
40 Subsection 262(2) of the Act is replaced by the following:
Sending of articles and statements (2) If this Act requires that articles or a statement relating to a corporation be sent to the Director, on receiving the articles or statement in the form that the Director fixes, any other required documents and the required fees, the Director shall (a) record the date of receipt; (b) issue the appropriate certificate; (c) send the certificate, or a copy, image or photographic, electronic or other reproduction of the certificate, to the corporation or its agent or mandatary; and (d) publish a notice of the issuance of the certificate in
a publication generally available to the public. 2001, c. 14, s. 128
41 Subsection 262.1(2) of the Act is repealed.
2001, c. 14, s. 129
42 Section 263 of the Act is replaced by the following: Publication 262.2 The Director must publish, in a publication generally available to the public, a notice of any decision made by the Director granting an application made under subsection 2(6), 10(2), 82(3) or 151(1), section 156 or subsection 171(2) or 187(11).
Annual return 263 Every corporation shall send to the Director an annual return in the form and within the period that the Director fixes. 2001, c. 14, s. 130
43 Subsection 265(8) of the French version of the Act is replaced by the following:
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Avis (8) Le directeur donne sans délai avis des modifications importantes apportées par le certificat rectifié dans une publication destinée au grand public. 2001, c. 14, s. 130
44 Section 266 of the Act is replaced by the following:
Inspection 266 (1) A person who has paid the required fee is entitled during usual business hours to examine and make copies of or take extracts from a document, except a report sent to the Director under subsection 230(2), that is required to be sent to the Director under this Act or that was required to be sent to a person performing a similar function under prior legislation.
Copies or extracts (2) The Director shall, on request, provide any person with a copy, extract, certified copy or certified extract of a document that may be examined under subsection (1).
1994, c. 24, s. 30
45 (1) Subsection 267(1) of the Act is replaced by
the following: Director’s obligation to keep documents 267 (1) Documents that are received and accepted by the Director under this Act or that were received and accepted by a person performing a similar function under prior legislation shall be kept by the Director, in any form.
1994, c. 24, s. 30
(2) The portion of subsection 267(2) of the Act before paragraph (a) is replaced by the following:
Obligation to furnish (2) If documents are kept by the Director otherwise than in written form, 1994, c. 24, s. 30
(3) Paragraph 267(2)(b) of the Act is replaced by the following: (b) a report reproduced from those documents, if it is
certified by the Director, is admissible in evidence to
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the same extent as the original documents would have been. 2001, c. 14, s. 131
(4) Subsection 267(3) of the Act is replaced by the following:
Time period for keeping and producing documents (3) The Director is not required to keep or produce any document or class of documents — other than a certificate and any attached articles or statement received under section 262 and other prescribed documents or prescribed class of documents — after the end of the period prescribed for the keeping or production of the document or class of documents.
2001, c. 14, s. 132
46 Section 267.1 of the French version of the Act is replaced by the following:
Traitement de l’information 267.1 Les renseignements et avis que le directeur est tenu, en application de la présente loi, de résumer dans une publication destinée au grand public ou de publier peuvent être résumés ou publiés à l’aide de tout procédé mécanique ou électronique de traitement des données ou de mise en mémoire de l’information susceptible de donner, dans un délai raisonnable, les renseignements ou avis demandés sous une forme compréhensible. 1998, c. 1
Canada Cooperatives Act 47 Subsection 2(1) of the Canada Cooperatives
Act is amended by adding the following in alphabetical order: incapable, in respect of an individual, means that the individual is found, under the laws of a province, to be unable, other than by reason of minority, to manage their property or is declared to be incapable by any court in a jurisdiction outside Canada. (incapable) prior legislation means the Canada Cooperative Associations Act, chapter 6 of the Statutes of Canada, 1970-71-72. (législation antérieure) 48 (1) The portion of subsection 8(2) of the English version of the Act before paragraph (a) is replaced by the following:
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Persons not to be incorporators (2) An application under subsection (1) is not to be made
by (2) Paragraph 8(2)(b) of the Act is replaced by the following: (b) an individual who is incapable; or 49 Section 10 of the Act is amended by adding “and” at the end of paragraph (c) and by repealing paragraphs (d) and (e). 50 (1) Paragraph 11(1)(c) of the Act is repealed. (2) Subsection 11(5) of the Act is repealed.
51 Subsection 12(2) of the Act is replaced by the following:
Reliance on articles (2) For the purposes of paragraphs (1)(b) and (c), the Director may rely on the articles required by section 10. 52 Sections 22 and 23 of the Act are replaced by
the following: Reservation of name 22 The Director may, on request, reserve for a prescribed period a name for an intended cooperative or for a cooperative that intends to change its name.
Prohibited names 23 A cooperative must not be incorporated or continued as a cooperative under this Act with, change its name to, or have, carry on business under or identify itself by a name that is prohibited by the regulations or that does not meet the prescribed requirements. 53 (1) Subsections 24(1) and (2) of the Act are replaced by the following: Direction to change name 24 (1) The Director may direct a cooperative to change
its name in accordance with section 289 if, through inadvertence or otherwise, the cooperative acquires a name that is prohibited by the regulations or that does not meet the prescribed requirements.
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Revocation of name (2) If a cooperative has not followed a directive under
subsection (1) or (3) within the prescribed period, the Director may revoke the name of the cooperative and assign a new name to it and, until changed in accordance with section 289, the name of the cooperative is the name assigned by the Director. (2) Subsections 24(4) and (5) of the Act are repealed. 54 The Act is amended by adding the following after section 24:
Certificate of amendment 24.1 (1) If the Director assigns a new name to a cooperative under subsection 24(2), the Director must issue a certificate of amendment showing the new name of the cooperative and must publish a notice of the change of name as soon as practicable in a publication generally available to the public.
Effect of certificate (2) The articles of the cooperative are amended accordingly on the date shown in the certificate of amendment. 55 Subsection 30(2) of the French version of the
Act is replaced by the following: Avis (2) Avis du lieu où est maintenu le siège social est envoyé au directeur, en la forme établie par lui, avec les clauses pertinentes des statuts désignant ou modifiant le lieu où le siège social est situé. 2001, c. 14, s. 153(2)
56 Paragraph 58(4)(a) of the Act is replaced by
the following: (a) the proposal is not submitted to the cooperative
within the prescribed period; 57 Subsection 61(5) of the English version of the
Act is replaced by the following: List of shareholders entitled to receive notice (5) If a record date for voting is not fixed under subsection 51(4), a cooperative must prepare, not later than 10 days after the record date for notice of a meeting that is fixed under subsection 51(3) or not later than the record date that is referred to in subsection 51(5), as the case may be, an alphabetical list of shareholders who are entitled to receive notice of a meeting of shareholders as of
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the record date that shows the number of shares held by each shareholder. 58 Paragraph 78(1)(c) of the Act is replaced by the following: (c) is incapable; or 59 (1) Section 83 of the Act is amended by adding
the following after subsection (10):
Majority voting (10.1) If, at a meeting of persons who are entitled to elect or appoint directors of a distributing cooperative — other than in the case of a prescribed class of distributing cooperatives — at which an election of directors is required, there is only one candidate nominated for each position available on the board, each candidate is elected only if the number of votes cast in their favour represents a majority of the votes cast for and against them by those persons who are present in person or represented by proxy, unless the articles require a greater number of votes.
Incumbent director not elected (10.2) Despite subsection (3) and paragraph 84(1)(b), if an incumbent director who was a candidate in an election held in accordance with subsection (10.1) was not elected during the election, the director may continue in office until the earlier of (a) the 90th day after the day of the election; and (b) the day on which their successor is appointed or elected.
(2) Section 83 of the Act is amended by adding the
following after subsection (11): Separate vote for each candidate (12) If the election of directors is for a prescribed cooperative, a separate vote by persons who are entitled to elect or appoint directors must be taken with respect to each candidate nominated for director. Exception (13) If an individual who was a candidate in an election
held in accordance with subsection (10.1) was not elected during that election, the individual is not to be appointed, except in prescribed circumstances, as a director under subsection 85(1) before the next meeting at which an
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election of directors is required by persons who are entitled to elect or appoint directors. 60 Section 84 of the Act is replaced by the following: Maximum term 84 (1) Subject to section 86, a director is entitled to hold
office for a term expiring not later than (a) in the case of a cooperative that is not a distributing cooperative, the close of the third annual meeting of members following the director’s election; and (b) in the case of a distributing cooperative, the close
of the next annual meeting of members following the director’s election. Exceptions — certain distributing cooperatives (2) Despite paragraph (1)(b), in the case of any prescribed class of distributing cooperatives or in any prescribed circumstances respecting distributing cooperatives or classes of distributing cooperatives, the directors are not entitled to hold office for a term that is longer than three years. 61 The Act is amended by adding the following after section 142:
Restriction regarding bearer investment shares 142.1 (1) Despite section 142, a cooperative must not issue, in bearer form, a certificate, warrant or other evidence of a conversion privilege, option or right to acquire an investment share of the cooperative.
Replacement (2) A cooperative must, on the request of a holder of a certificate, warrant or other evidence of a conversion privilege, option or right to acquire an investment share of the cooperative that is in bearer form and that was issued before the coming into force of this section, issue in exchange to that holder, in registered form, a certificate, warrant or other evidence, as the case may be.
2001, c. 14, s. 189
62 (1) Subsection 167(1) of the Act is replaced by
the following: Exemption 167 (1) On the application of any interested person, the Director may exempt, on any terms that the Director thinks fit, the person from any of the requirements of
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section 165 or subsection 166(1) or 169(1). The exemption may have retroactive effect. (2) Subsection 167(2) of the Act is repealed.
63 Subsection 169(1) of the Act is replaced by the following:
Duty of intermediary 169 (1) Shares of a cooperative that are registered in the
name of an intermediary or their nominee and not beneficially owned by the intermediary must not be voted unless the intermediary, without delay after receipt of the prescribed documents, sends a copy of those documents to the beneficial owner and, except when the intermediary has received written voting instructions from the beneficial owner, a written request for those instructions. 2001, c. 14, s. 191(1)
64 The definition regroupement d’entreprises in subsection 171(1) of the French version of the Act is replaced by the following:
regroupement d’entreprises Acquisition de la totalité ou de la quasi-totalité des biens d’une entité par une autre, fusion d’entités ou réorganisation similaire mettant en cause des entités. (business combination) 65 Subsection 185(1) of the Act is replaced by the following:
Fractional shares 185 (1) A cooperative may issue for each fractional investment share, a certificate in registered form or scrip certificates in registered form that entitle the holder to receive a certificate for a full investment share in exchange for scrip certificates equalling a full investment share.
Replacement (1.1) A cooperative must, on the request of a holder of a
certificate for a fractional investment share or scrip certificate that is in bearer form and that was issued before the coming into force of this subsection, issue in exchange to that holder, in registered form, a certificate for a fractional investment share or a scrip certificate, as the case may be. 66 Paragraph 190(a) of the Act is replaced by the following: (a) the heir of a deceased security holder, or the fiduciary of the estate or succession of a deceased security
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holder, or of a registered security holder who is a minor, an incapable person or a missing person; or 67 Subsection 199(2) of the Act is replaced by the
following: Limitation (2) Subsection (1) is subject to any agreement to the contrary, to the provisions of this Act, of any other applicable Act of Parliament, of any applicable Act of the legislature of a province or of any applicable regulation made under any such Act or to any applicable stock exchange rule. 68 Paragraph 221(1)(d) of the Act is replaced by the following: (d) if a person described in paragraph (a) is an individual and is without capacity to act by reason of death, minority or incapability, the person’s fiduciary; 69 The portion of subsection 247(1) of the Act before subparagraph (a)(i) is replaced by the following:
Annual financial statements to members 247 (1) The directors must place before the members at every annual meeting of members (a) prescribed comparative financial statements that
conform to any prescribed requirements and relate separately to 70 Section 248 of the Act is replaced by the following: Application for exemption 248 On the application of a cooperative, the Director
may exempt the cooperative, on any terms that the Director thinks fit, from any requirement set out in section 247 or any of sections 249 to 252, if the Director reasonably believes that the detriment that may be caused to the cooperative by the requirement outweighs its benefit to the members and shareholders or, in the case of a distributing cooperative, to the public.
71 Section 251 of the Act is replaced by the following: Copies to members and shareholders 251 A cooperative shall send, within a prescribed period, a copy of the prescribed documents relating to
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financial disclosure to the prescribed shareholders, prescribed members and other prescribed persons. 72 (1) Subsections 285(4) to (7) of the Act are replaced by the following: Articles of continuance (4) If a body corporate wishes to apply for continuance
under subsection (1), articles of continuance in the form that the Director fixes must be sent to the Director, together with any information that the Director may require. Articles of continuance and of amalgamation (5) If a body corporate wishes to apply for continuance
under subsection (2), articles of continuance and articles of amalgamation in the form that the Director fixes must be sent to the Director, together with any information that the Director may require. Certificate of continuance (6) The Director must issue (a) a certificate of continuance, on receipt of the articles of continuance, if the Director is satisfied that the requirements for incorporation have been met; or (b) a certificate of continuance and a certificate of
amalgamation, on receipt of the articles of continuance and the articles of amalgamation, if the Director is satisfied that the requirements for incorporation and the requirements for amalgamation have been met. Reliance on articles (7) For the purpose of subsection (6), the Director may rely on the articles. (2) The portion of subsection 285(12) of the Act
before paragraph (a) is replaced by the following: Issued shares (12) Subject to section 182 and subsection (13),
(3) Subsection 285(13) of the Act is replaced by the following:
Conversion privilege (13) If a cooperative continued under this Act had, before it was so continued, issued a share certificate in registered form that is convertible to bearer form, the cooperative must not, if a holder of such a share certificate
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exercises the conversion privilege attached to the certificate, issue a share certificate in bearer form. 73 The portion of subsection 287(1) of the Act before paragraph (a) is replaced by the following:
Export 287 (1) Subject to subsection (6) and Parts 20 and 21, a
cooperative, on a special resolution of the members and, if the cooperative has issued investment shares, on a separate special resolution of the shareholders of each class, may, if it establishes to the satisfaction of the Director that its proposed continuance in another jurisdiction would not have an effect set out in any of paragraphs (a) to (d), apply to the appropriate official or public body of another jurisdiction requesting that the cooperative be continued as if it had been incorporated under the laws of that other jurisdiction, namely, that the continuance would not 74 Subsection 291(1) of the Act is replaced by the following:
Delivery of articles 291 (1) Subject to any revocation under subsection 130(5) or 289(2), after an amendment has been adopted, articles of amendment in the form that the Director fixes must be sent to the Director, together with any information that the Director may require. 75 Section 292 of the Act is replaced by the following: Certificate of amendment 292 On receipt of articles of amendment, the Director must issue a certificate of amendment. 76 The portion of subsection 299(2) of the Act before paragraph (d) is replaced by the following:
Attached statutory declarations (2) A statutory declaration of a director or officer of each amalgamating cooperative must be attached to the articles of amalgamation and must establish to the satisfaction of the Director 2001, c. 14, ss. 209(1) and (2)(E)
77 Section 307 of the Act is replaced by the following:
Application of Part 307 (1) This Part, other than sections 308 and 311, does
not apply to a cooperative that is an insolvent person or
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a bankrupt as those terms are defined in section 2 of the Bankruptcy and Insolvency Act.
Staying of proceedings (2) Any proceedings taken under this Part to dissolve or
to liquidate and dissolve a cooperative are stayed if the cooperative is at any time found, in a proceeding under the Bankruptcy and Insolvency Act, to be an insolvent person as defined in section 2 of that Act.
78 (1) Subsections 308(1) and (2) of the Act are
replaced by the following: Revival 308 (1) When a cooperative is dissolved under this Part,
any interested person, or any person who would be an interested person if a certificate of revival were issued under this section, may apply to the Director to have the dissolved cooperative revived as a cooperative under this Act. Articles of revival (2) Articles of revival in the form that the Director fixes
must be sent to the Director. (2) The portion of paragraph 308(3)(a) of the Act
before subparagraph (i) is replaced by the following: (a) would result in the dissolved cooperative
(3) Subsections 308(4) and (5) of the Act are replaced by the following: Reliance on articles (4) For the purpose of subsection (3), the Director may rely on the articles of revival.
Date of revival (5) A dissolved cooperative is revived as a cooperative
under this Act on the date shown on the certificate of revival. 2001, c. 14, s. 210(2)
(4) Paragraphs 308(8)(b) and (c) of the Act are replaced by the following: (b) a person who has a contract — other than, in Quebec, a contract by gratuitous title — with the dissolved cooperative; and
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(c) a trustee in bankruptcy or liquidator for the dissolved cooperative. 79 Paragraph 311(2)(b) of the French version of
the Act is replaced by the following: b) avoir publié un avis de son intention dans une publication destinée au grand public. 80 Paragraph 312(4)(b) of the French version of
the Act is replaced by the following: b) d’intention de dissolution, s’il s’agit d’une ordonnance de liquidation et de dissolution sous la surveillance du tribunal; il en fait publier un avis dans une publication destinée au grand public. 81 Paragraph 315(4)(a) of the French version of the Act is replaced by the following: a) insérée de la manière qui y est indiquée, une fois au moins chaque semaine précédant la date de l’audience, dans une publication destinée au grand public; 82 The portion of paragraph 320(b) of the French version of the Act before subparagraph (i) is replaced by the following: b) insérer dans une publication destinée au grand public, tout en prenant des mesures raisonnables pour lui donner une certaine publicité dans chaque province ou dans tout pays étranger où la coopérative exerce ses activités commerciales, un avis obligeant : 83 Section 325 of the Act is replaced by the following:
Custody of documents 325 A person who has been granted custody of the documents of a dissolved cooperative remains liable to produce those documents until the end of the prescribed period or of any other shorter period fixed by an order made under subsection 322(5). 84 The portion of subsection 335(4) of the French version of the Act before paragraph (a) is replaced by the following:
Publication (4) Le directeur publie dans une publication destinée au
grand public les renseignements qu’il a obtenus en vertu du présent article lorsque les conditions ci-après sont réunies :
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2001, c. 14, s. 218
85 Subsection 337.7(4) of the French version of
the Act is replaced by the following: Définition de marché organisé (4) Pour l’application du présent article, marché organisé s’entend d’une bourse reconnue à laquelle est cotée la catégorie de valeurs mobilières ou d’un marché qui publie régulièrement le cours de cette catégorie dans une publication destinée au grand public. 2001, c. 14, s. 226
86 Subsections 367(1) to (3) of the Act are repealed. 87 Subsections 368(2) and (3) of the Act are replaced by the following:
Content and form of documents (2) The Director may establish the requirements for the
content and fix the form, including electronic or other forms, of notices and other documents sent to or issued by the Director under this Act and, in so doing, the Director may specify, among other things, (a) the notices and documents that may be transmitted in electronic or other form; (b) the persons or classes of persons who may sign or
transmit the notices and other documents; (c) their signature in electronic or other form, or the actions that are to have the same effect for the purposes of this Act as their signature; and (d) the time and circumstances when electronic notices and documents are to be considered to be sent or received, and the place where they are considered to have been sent or received. 88 The Act is amended by adding the following
after section 369: Exemption 369.1 The Director may, in the prescribed circumstances and on any conditions that the Director considers appropriate, exempt any cooperative or any other person from a requirement set out in subsection 52(1), 165(1), 166(1) or 169(1) or section 251 to send any notices or other documents, or classes of notices or other documents. 89 (1) Paragraph 372(1)(c) of the Act is replaced by the following: (c) requiring the payment of a fee in respect of the receipt, examination, filing, issuance or copying of any
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document, or in respect of any action that the Director is required or authorized to take under this Act, and prescribing the amount of the fee or the manner of determining the fee; 2001, c. 14, s. 227(2)
(2) Paragraph 372(1)(d) of the French version of the Act is replaced by the following: d) prévoir les modalités de paiement des droits, notamment les modalités de temps, les droits supplémentaires qui peuvent être imposés pour les paiements en souffrance, ainsi que les circonstances dans lesquelles les droits peuvent être remboursés en tout ou en partie; (3) Paragraph 372(1)(f) of the Act is replaced by the following: (f) respecting the powers that may be granted by a shareholder in a form of proxy;
2001, c. 14, s. 228
90 Section 372.1 of the Act is replaced by the following:
Payment of fees 372.1 A fee in respect of the receipt or copying of any document must be paid to the Director when it is received or copied, and a fee in respect of the examination, filing or issuance of any document or in respect of any action that the Director is required or authorized to take must be paid to the Director before the document is examined, filed or issued or the action is taken.
2001, c. 14, ss. 229(1) and (2); 2011, c. 21, s. 118 (E)
91 Subsection 373(2) of the Act is replaced by the
following: Sending of articles and statements (2) If this Act requires that articles or a statement relating to a cooperative be sent to the Director, on receiving the articles or statement in the form that the Director fixes, any other required documents and the required fees, the Director shall (a) record the date of receipt; (b) issue the appropriate certificate; (c) send the certificate, or a copy, image or photographic, electronic or other reproduction of the certificate, to the cooperative or its agent or mandatary; and
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(d) publish a notice of the issuance of the certificate in
a publication generally available to the public. 92 Section 374 of the Act is replaced by the following: Publication 373.1 The Director must publish, in a publication generally available to the public, a notice of any decision made by the Director granting an application made under subsection 4(4) or 167(1), section 248 or subsection 263(2) or 267(2).
Annual return 374 Every cooperative must send the Director an annual
return in the form and within the period that the Director fixes. 2001, c. 14, s. 230
93 Subsection 376.1(8) of the French version of
the Act is replaced by the following: Avis (8) Le directeur donne sans délai avis des modifications importantes apportées par le certificat rectifié dans une publication destinée au grand public. 2001, c. 14, s. 231
94 Section 377 of the Act is replaced by the following: Inspection 377 (1) A person who has paid the required fee is entitled during usual business hours to examine and make copies of or take extracts from a document, except a report sent to the Director under subsection 330(2), that is required to be sent to the Director under this Act, or that was required to be sent to a person performing a similar function under prior legislation.
Copies and extracts (2) The Director must, on request, provide any person
with a copy, extract, certified copy or certified extract of a document that may be examined under subsection (1). 95 (1) Subsection 378(1) of the Act is replaced by the following:
Director’s obligation to keep documents 378 (1) Documents that are received and accepted by the Director under this Act or that were received and
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accepted by a person performing a similar function under prior legislation must be kept by the Director in any form. (2) The portion of subsection 378(2) of the Act before paragraph (a) is replaced by the following:
Obligation to furnish (2) If documents are kept by the Director otherwise than
in written form, (3) Paragraph 378(2)(b) of the Act is replaced by the following: (b) a report reproduced from those documents, if it is
certified by the Director, is admissible in evidence to the same extent as the original documents would have been. 2001, c. 14, s. 232
(4) Subsection 378(3) of the Act is replaced by the following:
Time period for keeping and producing documents (3) The Director is not required to keep or produce any document or class of documents — other than a certificate and any attached articles or statement received under section 373 and other prescribed documents or prescribed class of documents — after the end of the prescribed period for the keeping or production of the document or class of documents.
(5) Subsection 378(4) of the French version of the Act is replaced by the following:
Traitement de l’information (4) Les renseignements et avis que le directeur est tenu,
en application de la présente loi, de résumer dans une publication destinée au grand public ou de publier peuvent être résumés ou publiés à l’aide de tout procédé mécanique ou électronique de traitement des données ou de mise en mémoire de l’information susceptible de donner, dans un délai raisonnable, les renseignements ou avis demandés sous une forme compréhensible.
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2009, c. 23
Canada Not-for-profit Corporations Act 96 Subsection 2(1) of the Canada Not-for-profit
Corporations Act is amended by adding the following in alphabetical order: incapable, in respect of an individual, means that the individual is found, under the laws of a province, to be unable, other than by reason of minority, to manage their property or is declared to be incapable by any court in a jurisdiction outside Canada. (incapable) prior legislation means the various Acts of Parliament that were in force prior to the coming into force of this Act and that applied to the incorporation of federal companies under those Acts, other than any financial institution as defined in section 2 of the Bank Act. (législation antérieure)
97 Subsection 6(2) of the Act is replaced by the following:
Individuals (2) An individual may incorporate a corporation under
subsection (1) only if that individual (a) is not less than 18 years of age; (b) is not incapable; or (c) does not have the status of bankrupt. 98 Subsection 12(1) of the Act is replaced by the
following: Reserving name 12 (1) The Director may, on request, reserve for a prescribed period a name for an intended corporation or for a corporation that intends to change its name. 99 Paragraph 78(1)(d) of the Act is replaced by the following: (d) if the person described in paragraph (a) is an individual and is without capacity to act by reason of death, minority or incapability, the person’s fiduciary; 100 Paragraph 126(1)(b) of the Act is replaced by the following:
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(b) anyone who is incapable; 101 Subsection 128(7) of the Act is replaced by
the following: Vacancy among candidates (7) If a meeting of members fails to elect the number or
the minimum number of directors required by the articles by reason of a lack of consent, a disqualification under section 126 or the death of any candidate, the directors elected at that meeting may exercise all the powers of the directors if the number of directors so elected constitutes a quorum. 102 Section 238 of the Act is replaced by the following: Custody of documents 238 A person who has been granted custody of the documents and records of a dissolved corporation remains liable to produce those documents and records until the end of the prescribed period or of any shorter period fixed by an order made under subsection 233(5).
103 The Act is amended by adding the following after section 277:
Publication 277.1 The Director must publish, in a publication generally available to the public, a notice of any decision made by the Director granting an application made under subsection 2(6), 104(3), 160(2), 162(5) or 171(2) or section 173, 190 or 271. 104 (1) The portion of subsection 279(1) of the Act before paragraph (a) is replaced by the following:
Inspection 279 (1) A person who has paid the required fee is entitled during usual business hours to examine and make copies of or take extracts from any document that is required to be sent to the Director under this Act, other than any of the following documents, or that was required to be sent to a person performing a similar function under prior legislation:
(2) Subsection 279(1) of the Act is amended by adding the following after paragraph (b): (b.1) extracts or copies of corporate records or documents referred to in section 25;
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(3) Subsection 279(2) of the English version of the
Act is replaced by the following: Copies or extracts (2) The Director shall, on request, provide any person with a copy, extract, certified copy or certified extract of a document that may be examined under subsection (1). 105 (1) The portion of section 282 of the Act before paragraph (a) is replaced by the following:
Content and form of documents 282 The Director may establish the requirements for the content and fix the form, including electronic or other forms, of notices and other documents sent to or issued by the Director under this Act and, in so doing, the Director may specify, among other things, (2) Section 282 of the Act is amended by adding “and” at the end of paragraph (c), by striking out “and” at the end of paragraph (d) and by repealing paragraph (e). 106 (1) Subsection 283(1) of the Act is replaced by
the following: Director’s obligation to keep documents 283 (1) Documents that are received and accepted by the Director under this Act or that were received and accepted by a person performing a similar function under prior legislation shall be kept by the Director, in any form.
(2) Subsection 283(3) of the Act is replaced by the following:
Time period for keeping and producing documents (3) The Director is not required to keep or produce any document or class of documents — other than a certificate and any attached articles or statement received under section 276 and other prescribed documents or prescribed class of documents — after the end of the prescribed period for the keeping or production of the document or class of documents.
107 Paragraph 293(1)(a) of the English version of the Act is replaced by the following: (a) providing for anything that by this Act is to be prescribed or provided for by the regulations;
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Review by Committee Review 107.1 (1) On the fifth anniversary of the day on
which section 24 of this Act comes into force, the provisions under Part XIV.1 of the Canada Business Corporations Act are to be referred to a committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established for the purpose of reviewing those provisions. Report to Parliament (2) The committee referred to in subsection (1) shall, within a reasonable time after a review is completed, submit a report on that review to the Senate, the House of Commons or both Houses of Parliament, as the case may be.
Coming into Force Order in council 108 (1) Sections 3, 4 and 52 to 54 come into force
on a day to be fixed by order of the Governor in Council. Order in council (2) Sections 13, 59 and 60 come into force on a day to be fixed by order of the Governor in Council.
Order in council (3) Sections 15 and 56 come into force on a day to
be fixed by order of the Governor in Council. Order in council (4) Sections 17, 19, 22, 37, 63, 71 and 88 come into
force on a day to be fixed by order of the Governor in Council. Order in council (5) Section 24 comes into force on a day to be fixed by order of the Governor in Council.
Order in council (6) Sections 32, 44, 45, 83 and 94, subsections 95(1)
to (4), section 102, subsections 104(1) and (3) and section 106 come into force on a day to be fixed by order of the Governor in Council.
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PART 2
Application of the Competition Act to Other Entities R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19
Competition Act 109 (1) Subsection 2(1) of the Competition Act is amended by adding the following in alphabetical order:
entity means a corporation or a partnership, sole proprietorship, trust or other unincorporated organization capable of conducting business; (entité)
R.S., c. 19 (2nd Supp.), s. 20(4); 1999, c. 31, s. 44(F)
(2) Subsections 2(2) and (3) of the Act are replaced by the following: Affiliation (2) For the purposes of this Act, (a) one entity is affiliated with another entity if one of
them is the subsidiary of the other or both are subsidiaries of the same entity or each of them is controlled by the same entity or individual; (b) if two entities are affiliated with the same entity at
the same time, they are deemed to be affiliated with each other; and (c) an individual is affiliated with an entity if the individual controls the entity.
Subsidiary entity (3) For the purposes of this Act, an entity is a subsidiary of another entity if it is controlled by that other entity.
R.S., c. 19 (2nd Supp.), s. 20(4)
(3) The portion of paragraph 2(4)(a) of the Act before subparagraph (ii) is replaced by the following: (a) a corporation is controlled by an entity or an individual other than Her Majesty if (i) securities of the corporation to which are attached more than 50% of the votes that may be cast to elect directors of the corporation are held, directly or indirectly, whether through one or more
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subsidiaries or otherwise, otherwise than by way of security only, by or for the benefit of that entity or individual, and
1999, c. 2, s. 1(3)
(4) Paragraph 2(4)(c) of the Act is replaced by the following: (c) an entity other than a corporation is controlled by
an entity or individual if the entity or individual, directly or indirectly, whether through one or more subsidiaries or otherwise, holds an interest in the entity that is not a corporation that entitles them to receive more than 50% of the profits of that entity or more than 50% of its assets on dissolution.
2009, c. 2, s. 410
110 Paragraph 45(6)(a) of the Act is replaced by the following: (a) is entered into only by parties each of which is, in respect of every one of the others, an affiliate; or R.S., c. 19 (2nd Supp.), s. 33
111 Subsection 47(3) of the Act is replaced by the following:
Exception (3) This section does not apply in respect of an agreement or arrangement that is entered into or a submission that is arrived at only by parties each of which is, in respect of every one of the others, an affiliate. 2009, c. 2, s. 426
112 Subsection 76(4) of the Act is replaced by the
following: When no order may be made (4) No order may be made under subsection (2) if the person referred to in subsection (3) and the customer or other person referred to in subparagraph (1)(a)(i) or (ii) are (a) principal and agent or mandator and mandatary; (b) an entity and an individual who controls it or affiliated entities; or (c) directors, agents, mandataries, officers or employees of the same entity or of entities that are affiliated.
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R.S., c. 19 (2nd Supp.), s. 45; 1999, c. 31, s. 52(1)(F)
113 (1) The portion of subsection 77(4) of the Act
after paragraph (c) is replaced by the following: No order made under this section applies in respect of exclusive dealing, market restriction or tied selling between or among entities that are affiliated.
R.S., c. 19 (2nd Supp.), s. 45; 1999, c. 31, ss. 52(2)(F) and (3)(F)
(2) Subsection 77(5) of the Act is replaced by the following:
If entity affiliated (5) For the purposes of subsection (4), in addition to the
circumstances specified in paragraph 2(2)(a) or (b) under which two entities are affiliated, an entity is affiliated with another entity in respect of any agreement between them in which one of them grants to the other the right to use a trademark or trade name to identify the business of the grantee, if (a) the business is related to the sale or distribution,
in accordance with a marketing plan or system prescribed substantially by the grantor, of a multiplicity of products obtained from competing sources of supply and a multiplicity of suppliers; and (b) no one product dominates the business.
2002, c. 16, s. 11.5
114 Section 79.1 of the English version of the Act
is replaced by the following: Unpaid monetary penalty 79.1 The amount of an administrative monetary penalty
imposed on a person under subsection 79(3.1) is a debt due to Her Majesty in right of Canada and may be recovered as such from that person in a court of competent jurisdiction. 2009, c. 2, s. 429
115 Subsection 90.1(7) of the Act is replaced by
the following: Exception (7) Subsection (1) does not apply if the agreement or arrangement is entered into, or would be entered into, only by parties each of which is, in respect of every one of the others, an affiliate.
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R.S., c. 19 (2nd Supp.), s. 45
116 (1) The definition person in subsection 108(1) of the Act is replaced by the following:
person means an entity, an individual, a trustee, an executor, an administrator or a liquidator of the succession, an administrator of the property of others or a representative, but does not include a bare trustee or a trustee responsible exclusively for preserving and transferring the property of a person; (personne) (2) Subsection 108(1) of the Act is amended by adding the following in alphabetical order:
equity interest means (a) in the case of a corporation, a share in the corporation; and (b) in the case of an entity other than a corporation, an interest that entitles the holder of that interest to receive profits of that entity or assets of that entity on its dissolution. (intérêt relatif à des capitaux propres) R.S., c. 19 (2nd Supp.), s. 45
(3) Subsection 108(2) of the Act is replaced by the
following: Entities controlled by Her Majesty (2) For the purposes of this Part, except section 113, one entity is not affiliated with another entity by reason only of the fact that both entities are controlled by Her Majesty in right of Canada or a province, as the case may be. 1999, c. 2, s. 26
117 Subsection 109(2) of the Act is replaced by the following:
Parties to acquisition of shares or interest (2) For the purposes of this Part, (a) the parties to a proposed acquisition of shares are
the person or persons who propose to acquire the shares and the corporation whose shares are to be acquired; and (b) the parties to a proposed acquisition of an interest in a combination are the person or persons who propose to acquire the interest and the combination whose interest is to be acquired.
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2009, c. 2, s. 436
118 (1) The portion of subsection 110(3) of the
Act before subparagraph (a)(ii) is replaced by the following: Acquisition of shares (3) Subject to sections 111 and 113, this Part applies in
respect of a proposed acquisition of voting shares of a corporation that carries on an operating business or controls an entity that carries on an operating business (a) if (i) the aggregate value of the assets in Canada, determined as of the time and in the manner that is prescribed, that are owned by the corporation or by entities controlled by that corporation, other than assets that are equity interests in those entities, would exceed the amount set out in subsection (7) or the amount determined under subsection (8), as the case may be, or
2009, c. 2, s. 436
(2) The portion of subsection 110(4) of the Act before paragraph (b) is replaced by the following:
Amalgamation (4) Subject to subsection (4.1) and section 113, this Part
applies in respect of a proposed amalgamation of two or more entities if one or more of those entities carries on an operating business, or controls an entity that carries on an operating business, and if (a) the aggregate value of the assets in Canada, determined as of the time and in the manner that is prescribed, that would be owned by the continuing entity that would result from the amalgamation or by entities controlled by the continuing entity, other than assets that are equity interests in those entities, would exceed the amount set out in subsection (7) or the amount determined under subsection (8), as the case may be; or 2009, c. 2, s. 436
(3) The portion of subsection 110(4.1) of the Act
before paragraph (a) is replaced by the following:
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General limit — parties to amalgamation (4.1) This Part does not apply in respect of a proposed
amalgamation of two or more entities if one or more of those entities carries on an operating business or controls an entity that carries on an operating business, unless each of at least two of the amalgamating entities, together with its affiliates, 2009, c. 2, s. 436
(4) The portion of subsection 110(5) of the Act before paragraph (a) is replaced by the following:
Combination (5) Subject to sections 112 and 113, this Part applies in respect of a proposed combination of two or more persons to carry on business otherwise than through a corporation if one or more of those persons proposes to contribute to the combination assets that form all or part of an operating business carried on by those persons, or entities controlled by those persons, and if
1999, c. 31, s. 229
119 Paragraph 111(f) of the Act is replaced by the
following: (f) an acquisition of equity interests in an entity under
an agreement in writing that provides for the creation of those equity interests only if the person or persons acquiring them incur expenses to carry out exploration or development activities with respect to a Canadian resource property, as defined in subsection 66(15) of the Income Tax Act, in respect of which the entity has the right to carry out those activities, if the entity does not have any significant assets other than that property.
2009, c. 2, s. 437
120 (1) Paragraph 114(1)(b) of the Act is replaced by the following: (b) two or more entities propose to amalgamate in the circumstances set out in subsection 110(4); or 2009, c. 2, s. 437
(2) Subsection 114(3) of the Act is replaced by the
following:
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Entity whose equity interests are acquired (3) If a proposed transaction is an acquisition of equity
interests in an entity and the Commissioner receives prescribed information supplied under subsection (1) by a party to the transaction, other than the entity, the Commissioner shall, if he or she has not already received the prescribed information from the entity, immediately notify the entity that the Commissioner has received the prescribed information from that party and the entity shall supply the Commissioner with the prescribed information within 10 days after being so notified. R.S., c. 19 (2nd Supp.), s. 45; 1999, c. 2, s. 33 and par. 37(z.16); 2009, c. 2, s. 438
121 Section 116 of the Act is replaced by the following: If information cannot be supplied 116 (1) If any of the information required under section
114 is not known or reasonably obtainable, or cannot be supplied because of the privilege that exists in respect of lawyers and notaries and their clients or because of a confidentiality requirement established by law, the entity or individual who is supplying the information may, instead of supplying the information, inform the Commissioner under oath or solemn affirmation of the matters in respect of which information has not been supplied and the reason why it has not been supplied.
If information not relevant (2) If any of the information required under section 114
could not, on any reasonable basis, be considered to be relevant to an assessment by the Commissioner as to whether the proposed transaction would or would be likely to prevent or lessen competition substantially, the entity or individual who is supplying the information may, instead of supplying the information, inform the Commissioner under oath or solemn affirmation of the matters in respect of which information has not been supplied and why the information was not considered relevant.
If information previously supplied (2.1) If any of the information required under section
114 has previously been supplied to the Commissioner, the entity or individual who is supplying the information may, instead of supplying it, inform the Commissioner under oath or solemn affirmation of the matters in respect of which information has previously been supplied and when it was supplied.
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Commissioner may require information (3) If an entity or individual chooses not to supply the Commissioner with information required under section 114 and so informs the Commissioner in accordance with subsection (2) or (2.1) and the Commissioner or a person authorized by the Commissioner notifies that entity or individual, within seven days after the Commissioner is so informed, that the information is required, the entity or individual shall supply the Commissioner with the information. R.S., c. 19 (2nd Supp.), s. 45
122 Subsection 117(1) of the Act is replaced by
the following: Saving 117 (1) Nothing in section 114 requires (a) any individual who is a director of a corporation to
supply information that is known to that individual by virtue only of their position as a director of an affiliate of the corporation that is neither a wholly-owned affiliate nor a wholly-owning affiliate of the corporation; or (b) any individual who, in respect of an entity other
than a corporation, serves in a capacity similar to that of a director to supply information that is known to that individual by virtue only of their serving in that capacity with respect to an affiliate of the entity that is neither a wholly-owned affiliate nor a wholly-owning affiliate of the entity.
R.S., c. 19 (2nd Supp.), s. 45; 1999, c. 2, par. 37(z.17)
123 Section 118 of the Act is replaced by the following:
Information to be certified 118 The information supplied to the Commissioner under section 114 shall be certified on oath or solemn affirmation as having been examined by one of the following individuals and as being, to the best of that individual’s knowledge and belief, correct and complete in all material respects: (a) in the case of a corporation supplying the information, by an officer of the corporation or other person duly authorized by the board of directors or other governing body of the corporation;
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(b) in the case of an entity other than a corporation
supplying the information, by an individual who serves in a capacity similar to that of an officer of a corporation or other individual duly authorized by the governing body of that entity; (c) in the case of an individual supplying the information, by that individual.
2009, c. 2, s. 439
124 Subsections 123(2) and (3) of the Act are replaced by the following: Waiving of waiting period (2) A proposed transaction referred to in section 114 may
be completed before the end of a period referred to in subsection (1) if, before the end of that period, the Commissioner or a person authorized by the Commissioner notifies the parties to the transaction that the Commissioner does not, at that time, intend to make an application under section 92 in respect of that proposed transaction. Acquisition of equity interests (3) In the case of an acquisition of equity interests to
which subsection 114(3) applies, the periods referred to in subsection (1) shall be determined without reference to the day on which the information required under section 114 is received by the Commissioner from the entity whose equity interests are being acquired.
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 3
An Act to amend the Holidays Act (Remembrance Day)
ASSENTED TO MARCH 1, 2018 BILL C-311
SUMMARY This enactment amends the Holidays Act to make Remembrance Day a legal holiday.
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64-65-66-67 ELIZABETH II
CHAPTER 3
An Act to amend the Holidays Act (Remembrance Day) [Assented to 1st March, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. H-5
Holidays Act 1 Section 3 of the Holidays Act is replaced by the following:
Remembrance Day 3 November 11, being the day in the year 1918 on which the Great War was triumphantly concluded by an armistice, is a legal holiday and shall be kept and observed as such throughout Canada under the name of “Remembrance Day”.
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 2
An Act to amend the Motor Vehicle Safety Act and to make a consequential amendment to another Act
ASSENTED TO MARCH 1, 2018 BILL S-2
SUMMARY This enactment amends the Motor Vehicle Safety Act for the purpose of strengthening the enforcement and compliance regime to further protect the safety of Canadians and to provide additional flexibility to support advanced safety technologies and other vehicle innovations. It provides the Minister of Transport with the authority to order companies to correct a defect or noncompliance and establishes a tiered penalty structure for offences committed under the Act. The enactment also makes a consequential amendment to the Transportation Appeal Tribunal of Canada Act.
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64-65-66-67 ELIZABETH II
CHAPTER 2
An Act to amend the Motor Vehicle Safety Act and to make a consequential amendment to another Act [Assented to 1st March, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Strengthening Motor Vehicle Safety for Canadians Act. 1993, c. 16
Motor Vehicle Safety Act 2 Section 2 of the Motor Vehicle Safety Act is amended by adding the following in alphabetical order:
Tribunal means the Transportation Appeal Tribunal of Canada established by subsection 2(1) of the Transportation Appeal Tribunal of Canada Act; (Tribunal) 3 The Act is amended by adding the following after section 2:
Exercise of Powers Exercise of powers 2.1 The Minister may, in writing, authorize any person designated by the Minister to exercise any of the Minister’s powers and duties under this Act, either generally or as otherwise provided in the instrument of authorization.
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Administrative Agreements Administrative agreements 2.2 The Minister may enter into an agreement to further the purposes of this Act.
Contact Person Contact person 2.3 A company designated by the Minister that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports into Canada any vehicle or equipment of a class for which standards are prescribed is required to provide the Minister, for a purpose related to verifying compliance with this Act, with the contact information for a person for the purpose of correspondence. 4 Section 5 of the Act is amended by adding the following after subsection (1):
Compliance by companies of prescribed class (2) No company of a prescribed class shall apply a national safety mark to any vehicle or equipment, sell any vehicle or equipment to which a national safety mark has been applied or import into Canada any vehicle or equipment of a prescribed class unless the company acquires and maintains, as provided for in the regulations and in relation to a vehicle or equipment that is substantially similar to that vehicle or equipment, records related to prescribed subject matters.
Regulations (2.1) The Governor in Council may make regulations
defining, for the purposes of subsection (2), any term used in it. 2014, c. 20, s. 218
5 Section 8 of the Act is replaced by the following: Analytical aids 8 A company that applies a national safety mark to any
vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed shall, on the Minister’s request, provide the Minister with the means to retrieve or analyze information created or recorded by the vehicle or equipment.
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Power to order tests, analyses or studies 8.1 (1) The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to (a) conduct tests, analyses or studies on the vehicle or
equipment in order to obtain information related to defects, or to verify compliance with this Act, that the Minister considers necessary; and (b) provide the results to the Minister in the time and manner that the Minister specifies.
Statutory Instruments Act (2) The Statutory Instruments Act does not apply to an
order made under subsection (1). 1999, c. 33, s. 353; 2014, c. 20, s. 219
6 Subsections 9(1) to (4) of the Act are replaced by the following:
Exemption from standards 9 (1) On application by a company as provided for in the
regulations, the Minister may, by order, grant an exemption for a specified period, in accordance with any conditions specified in the order, for any model of vehicle manufactured or imported by the company from conformity with any prescribed standard if the exemption from that standard would, in the opinion of the Minister, promote the development of (a) new safety features that are equivalent to or superior to those that conform to prescribed standards; or (b) new kinds of vehicles, technologies, vehicle systems or components. Conditions for granting exemption (2) An exemption must only be granted for a model if the exemption would not substantially diminish the overall safety performance of the model.
Publication (3) Each exemption order must, as soon as feasible, be published through the Internet or by any other means that the Minister considers appropriate.
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2014, c. 20, s. 220
7 The heading before section 10 of the Act is replaced by the following:
Notices of Defect and of NonCompliance and Orders 2014, c. 20, s. 222
8 Subsection 10.1(7) of the English version of the Act is replaced by the following:
Power to order (7) The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to give a notice of non-compliance in the manner specified in the order, if the Minister considers that it is in the interest of safety. 2014, c. 20, s. 222
9 Section 10.3 of the Act is replaced by the following: Make information available 10.3 A company designated by the Minister that gives
notice to the Minister in respect of a vehicle or equipment shall, as provided for in the regulations, make information available for the vehicle or equipment in respect of which the notice was given. Correction date 10.4 (1) The notice given by a company under paragraph 10(1)(b) or 10.1(1)(b) shall specify the earliest date by which the parts and facilities that are necessary to correct the defect or non-compliance are expected to be available.
Notice (2) Despite subsection (1), if the company cannot reasonably specify the earliest date at the time the notice is sent, the company shall send the notice without that date. The company shall send a subsequent notice that provides the earliest date as soon as it has been determined. Copy for Minister (3) The company shall immediately provide the Minister
with a copy of any notice referred to in subsections (1) and (2).
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Power to require information (4) The Minister may, by order, require a company to
provide, in the manner and within the period specified in the order, any information or documents that the Minister considers necessary for verifying that the date specified by the company under subsection (1) or (2) is the earliest date by which the parts and facilities that are necessary to correct a defect or non-compliance are expected to be available. Power to order correction of defect or non-compliance 10.5 The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to correct a defect or non-compliance, in accordance with any terms and conditions specified in the order, if a notice of defect or non-compliance has been given and the Minister considers that it is in the interest of safety.
Correction 10.51 A company that is subject to an order made under
section 10.5 may correct a defect or non-compliance by doing one of the following: (a) repairing the vehicle or equipment, including by adding to, removing anything from or modifying the vehicle or equipment, as the circumstances require; (b) replacing the vehicle or equipment with a reasonable equivalent; (c) reimbursing (i) the reasonable cost of repairs to the vehicle or equipment that have already been undertaken before a notice of defect or non-compliance has been given, or (ii) the sale price of the vehicle or equipment, less
reasonable depreciation in the case where the vehicle or equipment has been sold to the first retail purchaser, on return of the vehicle or equipment. Available measures and benefits 10.52 For greater certainty, any person, including an automobile dealer, may benefit from any measure referred to in section 10.51 and any payment of costs under subsection 10.6(1).
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Agreement 10.53 For greater certainty, nothing prevents a company that is subject to an order under subsection 10.1(7) or 10.4(4), section 10.5 or subsection 10.6(1) from entering into an agreement with any person, including an automobile dealer, in respect of any matter related to the order — including, in the case of a vehicle or equipment that has not been sold to the first retail purchaser, in respect of the reimbursement of reasonable costs incurred — in addition to complying with any terms and conditions specified in the order.
Rights not affected 10.54 For greater certainty, a correction to a vehicle or
equipment in accordance with section 10.51 does not affect the right of any person, including an automobile dealer, to exercise any other right or remedy available at law, including a right or remedy to recover reasonable costs incurred as a result of an order under section 10.5. Power to order payment of costs 10.6 (1) The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to pay the costs of correcting a defect or noncompliance, in accordance with any terms and conditions specified in the order, if a notice of defect or non-compliance has been given.
Time limit (2) This section does not apply to any vehicle or equipment that was manufactured 15 years or more before the date of an order under subsection (1).
Power to prohibit offering for sale—defect or noncompliance 10.61 (1) The Minister may, by order, require a company to ensure that any defect or non-compliance in a vehicle or equipment is corrected before the vehicle is offered for sale to the first retail purchaser, in accordance with any terms and conditions specified in the order. For greater certainty (2) For greater certainty, a company is not prohibited from doing any promotion activities prior to offering for sale any vehicle or equipment under subsection (1).
Process 10.7 (1) For the purposes of subsections 10(4) and 10.1(7) and sections 10.5 to 10.61, the Minister shall, before issuing any order,
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(a) make a preliminary determination, on the basis of
testing, analysis, inspection, examination or research that the Minister considers appropriate and in consultation with the company, that an order may be necessary in the interest of safety; (b) notify the company of the preliminary determination, including the rationale on which it is based, and invite the company to provide information in writing, in the time and manner specified by the Minister; and (c) publish a notice of preliminary determination and invite any person to make comments in writing, within the time that the Minister specifies.
Final decision (2) The Minister shall not make a final decision that an
order is necessary unless the Minister has taken into account information that he or she considers relevant. Notice to company (3) After making a final decision, the Minister shall notify the company of the decision and the rationale on which it is based.
Publication (4) After making a final decision, the Minister shall publish a notice of it through the Internet or by any other means that he or she considers appropriate. Power to vary or revoke order 10.8 The Minister may vary or revoke an order if new relevant information becomes available.
Statutory Instruments Act 10.9 The Statutory Instruments Act does not apply to
an order made under section 10.4, 10.5, 10.6 or 10.61. 10 Subsection 13(1) of the Act is replaced by the following:
Interim order 13 (1) If an enactment of a foreign government corresponds to regulations made under this Act and that enactment is amended by that government or its operation is affected by a decision of a foreign court, the Minister may issue an order, effective for a period not exceeding three years, suspending or modifying the operation of the regulations to the extent that they are inconsistent with the enactment as amended or given effect. The Minister may renew the order for a further period not exceeding three years.
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11 The Act is amended by adding the following after section 13:
Order to suspend, modify or adapt regulation 13.1 The Minister may issue an order, effective for a period not exceeding three years, that suspends, modifies or adapts a regulation, in whole or in part, if the Minister is of the opinion that it is in the public interest to do so, including to promote innovation or for reasons of safety. 12 Section 14 of the Act is amended by adding the following after subsection (1):
Investigation — collisions (1.1) For greater certainty, the Minister may designate
as a collision investigator any person whom the Minister considers qualified, and that person may collect information with respect to an investigation of any motor vehicle collision. 2014, c. 20, s. 226
13 (1) The portion of subsection 15(1) of the Act
before paragraph (c) is replaced by the following:
Entry by inspector 15 (1) For a purpose related to verifying compliance
with this Act, an inspector may at any reasonable time enter any place, other than a dwelling-house but including a collision site, in which the inspector believes on reasonable grounds there is (a) any vehicle or equipment of a class for which standards are prescribed; (b) any component that is used or intended to be used
in the manufacture of a vehicle or equipment for which safety standards are prescribed; or (2) Subsections 15(2) to (4) of the Act are replaced
by the following: Entry by inspector (2) In carrying out their duties, an inspector and any person accompanying the inspector may enter on and pass through or over private property, other than a dwelling-house, without being liable for doing so and without any person having the right to object to that use of the property.
Power to require attendance of persons (3) An inspector who enters a place may require the attendance of persons whom the inspector considers relevant to the carrying out of the inspector’s functions.
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Powers (4) The inspector may, for the purpose referred to in
subsection (1), (a) examine any vehicle, equipment or component
that is in the place; (b) open and examine any package or receptacle that the inspector believes contains any equipment or component referred to in that subsection; (c) examine any document that is in the place, make
copies of it or take extracts from it; (d) disassemble and remove any constituent components; (e) order the owner or person having possession, care
or control of any vehicle or equipment to which this Act applies that is in the place to move it or, for any time that may be necessary, not to move it or to restrict its movement; (f) use or cause to be used a computer or other device that is in the place to examine data that is contained in or available to a computer system or reproduce it or cause it to be reproduced in the form of a printout or other intelligible output and remove the output for examination or copying; (g) use or cause to be used copying equipment that is in the place and remove the copies for examination; (h) take photographs or make recordings or sketches;
and (i) remove any vehicle, equipment or component from the place for the purpose of examination or conducting tests.
Assistance to inspector (5) Any person who owns or has charge of a place entered by an inspector under subsection (1) and every person present there shall answer all of the inspector’s reasonable questions related to the inspection, provide access to all electronic data that the inspector may reasonably require, provide all reasonable assistance in their power to enable the inspector to carry out his or her duties and furnish any information that the inspector reasonably requires for the purposes of the administration of this Act.
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Seizure of property (6) An inspector may seize and, subject to sections 489.1 to 491.2 of the Criminal Code, detain any vehicle, equipment or component described in subsection (1) (a) by means of which or in relation to which the inspector believes on reasonable grounds that this Act has been contravened; or (b) that the inspector believes on reasonable grounds
will afford evidence in respect of a contravention of this Act. Interference with seized property (7) Except with the authorization of an inspector, no person shall remove, alter or otherwise interfere with any vehicle, equipment or component seized by an inspector under subsection (6). 14 Section 16 of the Act is replaced by the following:
Production of documents, information or electronic data 15.1 An inspector may, for a purpose related to verifying
compliance with this Act, order a person, in writing, to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or electronic data specified by the inspector. False statements 16 No person shall obstruct or hinder, or make any false
or misleading statement either orally or in writing to, an inspector who is engaged in carrying out his or her functions.
Consent Agreement Consent agreement 16.01 (1) The Minister may enter into a consent agreement with any corporation, company or individual that has contravened the Act or its regulations, or that the Minister believes has contravened the Act or its regulations.
Contents of agreement (2) A consent agreement may include any term or condition, including the payment of an amount by a corporation, company or individual that may be different from the amount determined under this Act for the contravention.
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Filing and registration of agreement (3) A consent agreement shall be filed with the Federal
Court for registration as soon as feasible. The consent agreement is deemed to be an order of the court and is enforceable in the same manner. Effect of registration (4) On registration of a consent agreement, any proceedings commenced in relation to a contravention that gave rise to the agreement are terminated and no further proceedings under this Act shall be taken against the corporation, company or individual with respect to the contravention.
Amendment (5) The Minister and any party to the consent agreement
may modify its terms at the request of either at any time and the amended agreement replaces the original agreement and must be filed and registered accordingly.
Publication (6) On registration, the Minister shall cause each consent agreement to be published through the Internet or by any other means that the Minister considers appropriate. 15 The Act is amended by adding the following after section 16.01:
Administrative Monetary Penalties Regulations 16.1 The Governor in Council may, by regulation, (a) designate as a provision the contravention of
which may be proceeded with as a violation in accordance with sections 16.13 to 16.23 of this Act, or any regulations or orders made under this Act; (b) prescribe the maximum amount payable for each
violation, but not more than (i) $4,000, in the case of an individual, and (ii) $200,000, in the case of a corporation or company; (c) establish what constitutes a related series or class of violations; and (d) prescribe the total maximum amount payable for a
related series or class of violations.
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Designation of enforcement officers 16.11 (1) The Minister may designate persons, or classes of persons, as enforcement officers. Certification of enforcement officers (2) Every person who is designated as an enforcement
officer shall receive a certificate of designation attesting to their designation and shall, on demand, present the certificate to any person from whom the enforcement officer requests information in the course of the enforcement officer’s duties. Entry by officer (3) For the purpose of determining whether a violation
referred to in section 16.13 has been committed, an enforcement officer may at any reasonable time enter any place, other than a dwelling-house, in which the enforcement officer believes on reasonable grounds there is (a) any vehicle or equipment of a class for which standards are prescribed; (b) any component that is used or intended to be used
in the manufacture of a vehicle or equipment for which safety standards are prescribed; or (c) any record that is referred to in paragraph 5(1)(g).
Entry by enforcement officer (4) In carrying out his or her duties, an enforcement officer and any person accompanying him or her may enter on and pass through or over private property, other than a dwelling-house, without being liable for doing so and without any person having the right to object to that use of the property.
Power to require attendance of persons (5) An enforcement officer who enters a place may require the attendance of persons whom the enforcement officer considers relevant to the carrying out of the enforcement officer’s functions.
Search of premises (6) An enforcement officer who enters a place under subsection (3) may examine any vehicle and may exercise the powers and carry out the duties or functions of an inspector under subsection 15(2).
Production of documents, information or electronic data (7) An enforcement officer may, for a purpose related to
determining whether a violation referred to in section 16.13 has been committed, order a person in writing to provide, on the date, at the time and place and in the
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manner specified by the enforcement officer, any document, information or electronic data specified by the enforcement officer. Assistance to enforcement officer (8) Any person who owns or has charge of a place entered by an enforcement officer under subsection (3) and every person present there shall answer all of the enforcement officer’s reasonable questions related to the functions of the enforcement officer, provide access to all electronic data that the enforcement officer may reasonably require, provide all reasonable assistance in their power to enable the enforcement officer to carry out the enforcement officer’s duties and furnish any information that the enforcement officer reasonably requires for the purposes of the administration of this Act. Notices of violation 16.12 The Minister may establish the form and content of notices of violation.
Violation 16.13 (1) Every person who contravenes a provision designated under paragraph 16.1(a) commits a violation and is liable to a penalty of not more than the maximum amount prescribed under paragraph 16.1(b) or (d).
Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Act and not to punish.
Continuing violation (3) A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued.
Clarification (4) If a contravention of a provision designated under
paragraph 16.1(a) may be proceeded with as a violation or as an offence, proceeding with it in one manner precludes proceeding with it in the other.
Nature of violation (5) For greater certainty, a violation is not an offence
and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Due diligence available (6) Due diligence is a defence in a proceeding in respect of a violation.
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Issuance of notice of violation 16.14 When an enforcement officer believes on reasonable grounds that a person has committed a violation, the enforcement officer may issue and serve on the person a notice of violation that names the person, identifies the violation and sets out (a) the penalty for the violation that the person is liable to pay; and (b) particulars concerning the time for and manner of
paying the penalty and the procedure for requesting a review. Service of documents 16.15 The Minister may establish procedures respecting the service of documents that are required or authorized under this Act, including the manner and proof of service and the circumstances under which documents are deemed to have been served. In the absence of those procedures, notices of violation may be served by personal service or by registered or certified mail sent to the person at their latest known address.
Payment 16.16 If a person who is served with a notice of violation pays the amount specified in the notice in accordance with the particulars set out in it, the Minister shall accept the amount as and in complete satisfaction of the amount of the penalty for the contravention and no further proceedings under this Act shall be taken against the person in respect of that contravention.
Failure to pay penalty deemed contravention 16.17 A person who fails to pay the amount of the
penalty specified in a notice of violation within the specified time and who does not file a request for a review is deemed to have committed the contravention alleged in the notice. Request for review 16.18 (1) A person served with a notice of violation that
wishes to have the Minister’s decision regarding the facts of the alleged contravention or the amount of the penalty reviewed shall, within 30 days after the notice of violation is served — or within any further time that the Tribunal on application may allow — file a request for a review with the Tribunal. Time and place for review (2) On receipt of the request, the Tribunal shall appoint a time and place for the review and shall notify the Minis2015-2016-2017-2018
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ter and the person who filed the request of the time and place in writing. Review procedure (3) The member of the Tribunal who is assigned to conduct the review shall provide the Minister and the person who filed the request with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations. Burden of proof (4) The Minister has the burden of establishing on a balance of probabilities that a person has committed a violation. Person not compelled to testify (5) A person who is alleged to have committed a violation is not required to give any evidence or testimony in the matter. Determination by Tribunal member 16.19 At the conclusion of a review, the member of the
Tribunal who conducts the review shall without delay inform the Minister and the person who is alleged to have committed a violation (a) that the person has not committed a violation, in which case, subject to section 16.19, no further proceedings under this Act shall be taken against the person in respect of the alleged violation; or (b) that the person has committed a violation and, subject to any regulations made under paragraph 16.1(b) or (d), of the amount determined by the member to be payable to the Tribunal by or on behalf of the person and the time within which it must be paid.
Right of appeal 16.2 (1) Within 30 days after a determination is made under section 16.18, the Minister or a person to whom it applies may appeal the determination to the Tribunal.
Loss of right of appeal (2) A party who does not appear at a review hearing is
not entitled to appeal the determination, unless the party establishes that there was sufficient reason to justify their absence. Disposition of appeal (3) The appeal panel of the Tribunal that is assigned to
hear an appeal may dismiss it or allow it and, in allowing the appeal, the panel may substitute its decision for the determination.
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Finding of violation (4) If the appeal panel finds that a person has committed
a violation, the panel shall immediately inform the person and the Minister of the finding and, subject to any regulations made under paragraph 16.1(b) or (d), of the amount determined by the panel to be payable to the Tribunal by or on behalf of the person in respect of the violation and the time within which it must be paid. Finding of no violation (5) If the appeal panel finds that a person has not committed a violation, the panel shall immediately inform the person and the Minister of the finding. Certificate 16.21 The Minister may obtain from the Tribunal or the member, as the case may be, a certificate in the form established by the Governor in Council setting out the amount of the penalty required to be paid by a person who fails, within the time required, (a) to pay the amount of a penalty set out in a notice of violation or to file a request for a review under section 16.16; (b) to pay an amount determined under paragraph 16.18(b) or to file an appeal under section 16.19; or (c) to pay an amount determined under subsection 16.19(4).
Registration of certificate 16.22 (1) On production in any superior court, a certificate issued under section 16.2 shall be registered in the court and, when so registered, a certificate has the same force and effect, and proceedings may be taken in connection with it, as if it were a judgment in that court obtained by Her Majesty in right of Canada against the person who is named in the certificate for a debt of the amount set out in the certificate. Recovery of costs and charges (2) All reasonable costs and charges attendant on the
registration of the certificate are recoverable in the same manner as if they had been certified and the certificate had been registered under subsection (1). Amounts received deemed public money (3) An amount received by the Minister or the Tribunal under this section is deemed to be public money within the meaning of the Financial Administration Act.
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Time limit for proceedings 16.23 Proceedings in respect of a violation may not be
instituted later than two years after the time when the subject matter of the proceedings arose. Publication 16.24 At any time after a notice of violation is issued and served, the Minister may make public the nature of a violation, the name of the person who committed it and the amount of the penalty.
Notations removed 16.25 (1) Unless the Minister is of the opinion that it is
not in the public interest to do so, five years after the person pays every penalty that the person is liable to pay, the Minister shall remove a notice of violation from the public record of notices of violation. Duty to notify (2) If the Minister is of the opinion that removal of a notation is not in the public interest, he or she shall give notice of that fact to the person in writing, and provide the grounds for that opinion. Contents of notice (3) The notice shall include the date that is 30 days after
the day on which the notice is served and the particulars concerning the procedure for requesting a review.
Request for review (4) The person may, no later than the date specified in
the notice or within any further time that the Tribunal on application may allow, file a written request for a review with the Tribunal.
Time and place for review (5) On receipt of a request filed under subsection (4), the Tribunal shall appoint a time and place for the review and shall notify the Minister and the person who filed the request of the time and place in writing.
Review procedure (6) The member of the Tribunal who is assigned to conduct the review shall provide the Minister and the person who filed the request with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations.
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Determination (7) The member may confirm the Minister’s decision or
refer the matter back to the Minister for reconsideration. Right of appeal (8) The person who requested the review may, within 30 days after the day on which a determination is made under subsection (7), appeal the determination to the Tribunal.
Loss of right of appeal (9) A person who does not appear at the review hearing is not entitled to appeal the determination, unless the person establishes that there was sufficient reason to justify their absence.
Disposition of appeal (10) The appeal panel of the Tribunal that is assigned to
hear an appeal may dismiss it or refer the matter back to the Minister for reconsideration. 16 (1) Section 17 of the Act is amended by adding the following after subsection (2):
Continuing offence (2.1) An offence that is committed or continued on more than one day constitutes a separate offence for each day on which it is committed or continued. (2) Section 17 of the Act is amended by adding the
following after subsection (3): Due diligence defence (4) In a prosecution for a contravention of section 16, a person is not to be found guilty of an offence under subsection (1) or (2) if they establish that they exercised all due diligence to prevent the commission of the offence.
17 The Act is amended by adding the following after section 19:
Forfeiture Forfeiture — conviction for offence 19.1 (1) If a person is convicted of an offence under this
Act, the court may order that a seized vehicle, equipment or component by means of or in relation to which the offence was committed be forfeited to Her Majesty in right of Canada.
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Disposal (2) A seized vehicle, equipment or component that is forfeited may be stored and disposed of at the expense of its owner or the person who was entitled to possess it at the time of its seizure.
Forfeiture—on consent 19.2 If the owner of a seized vehicle, equipment or component consents to its forfeiture, the seized vehicle, equipment or component is forfeited to Her Majesty in right of Canada and may be stored and disposed of at the owner’s expense. 2001, c. 29
Consequential Amendment to the Transportation Appeal Tribunal of Canada Act 2012, c. 31, s. 345
18 Subsection 2(3) of the Transportation Appeal Tribunal of Canada Act is replaced by the following:
Jurisdiction in respect of other Acts (3) The Tribunal also has jurisdiction in respect of reviews and appeals in connection with administrative monetary penalties provided for under sections 177 to 181 of the Canada Transportation Act, sections 43 to 55 of the International Bridges and Tunnels Act, sections 129.01 to 129.19 of the Canada Marine Act, sections 16.1 to 16.25 of the Motor Vehicle Safety Act and sections 39.1 to 39.26 of the Navigation Protection Act.
Coming into Force Order in council 19 Sections 4 and 15 come into force on a day or
days to be fixed by order of the Governor in Council.
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 1
An Act to amend the National Anthem Act (gender)
ASSENTED TO FEBRUARY 7, 2018 BILL C-210
SUMMARY This enactment amends the National Anthem Act to substitute the words “of us” for the words “thy sons” in the English version of the national anthem, thus making it gender neutral.
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64-65-66-67 ELIZABETH II
CHAPTER 1
An Act to amend the National Anthem Act (gender) [Assented to 7th February, 2018] R.S., c. N-2
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1 The schedule to the National Anthem Act is replaced by the schedule set out in the schedule to this Act.
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Chapter 1: An Act to amend the National Anthem Act (gender) SCHEDULE / ANNEXE
SCHEDULE / ANNEXE (Section 1 / article 1)
SCHEDULE / ANNEXE (Section 2 / article 2)
National Anthem — Hymne nation O Canada
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Chapter 1: An Act to amend the National Anthem Act (gender) SCHEDULE / ANNEXE
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 5
An Act respecting Canadian Jewish Heritage Month
ASSENTED TO MARCH 29, 2018 BILL S-232
SUMMARY This enactment designates the month of May in each and every year as “Canadian Jewish Heritage Month”.
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64-65-66-67 ELIZABETH II
CHAPTER 5
An Act respecting Canadian Jewish Heritage Month [Assented to 29th March, 2018] Preamble
Whereas the Jewish population in Canada is approximately 400,000 people, making it the fourth-largest Jewish population in the world; Whereas the Canadian Jewish community has made significant contributions to the growth and prosperity of Canada while overcoming tremendous obstacles; Whereas the month of May is meaningful for the Jewish community around the world; Whereas, by designating the month of May as Canadian Jewish Heritage Month, the Parliament of Canada recognizes the important contributions that Jewish Canadians have made to Canada’s social, economic, political and cultural fabric; And whereas Canadian Jewish Heritage Month would provide an opportunity to remember, celebrate and educate future generations about the inspirational role that Jewish Canadians have played and continue to play in communities across the country;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short title Short title 1 This Act may be cited as the Canadian Jewish
Heritage Month Act.
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Canadian Jewish Heritage Month Canadian Jewish Heritage Month 2 Throughout Canada, in each and every year, the month
of May is to be known as “Canadian Jewish Heritage Month”.
Published under authority of the Senate of Canada 2015-2016-2017-2018
Disponible sur le site Web du Sénat du Canad
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 4
An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada, to amend the Cree-Naskapi (of Quebec) Act and to make related and consequential amendments to other Acts
ASSENTED TO MARCH 29, 2018 BILL C-70
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada, to amend the Cree-Naskapi (of Quebec) Act and to make related and consequential amendments to other Acts”.
SUMMARY This enactment gives effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada. It amends the Cree-Naskapi (of Quebec) Act to reduce the administrative burden related to the internal governance of the Naskapi, to ensure that the Act no longer applies to the Crees of Eeyou Istchee and to make changes to certain aspects of the mandate of the Cree-Naskapi Commission to take into account the Agreement. It also makes related and consequential amendments to other Acts.
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TABLE OF PROVISIONS An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada, to amend the Cree-Naskapi (of Quebec) Act and to make related and consequential amendments to other Acts
PART 1
Cree Nation of Eeyou Istchee Governance Agreement Act Enactment of Act 1
Enactment
An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada Preamble Short Title 1
Cree Nation of Eeyou Istchee Governance Agreement Act
Interpretation 2
Definitions
Agreement 3
Agreement given effect
James Bay and Northern Quebec Agreement prevails
Agreement prevails
Act prevails
Constitution and Cree Laws 7
Cree Constitution
Cree law
Cree First Nations 9
Continuation of Cree bands
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Application of Other Acts 10
Statutory Instruments Act
Indian Act
Non-application of certain Acts
Tax and Seizure Exemptions 13
Continuation of exemptions
Interpretation
Property exempt from taxation
Interpretation
Property exempt from seizure, etc.
Property deemed situated on Category IA land
Property deemed to be property of a Cree First Nation
Waiver of exemption
General 21
Judicial notice — Agreement
Judicial notice — Cree law
Notice to Cree First Nation
Inuit of Chisasibi
Orders and regulations
PART 2
Cree-Naskapi (of Quebec) Act Amendments to the Act 2
Amendments
Terminology 122
Replacement of “a band” with “the band”
Replacement of “IA or IA-N” with “IA-N”
PART 3
Transitional Provisions, Related and Consequential Amendments and Coordinating Amendments Transitional Provisions 124
Cree-Naskapi Commission’s report to Parliament
Related Amendment to the Modernization of Benefits and Obligations Act 125
Related Amendment
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Chapter 4: An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada ... TABLE OF PROVISIONS
Consequential Amendments 126
Veterans’ Land Act
Access to Information Act
Expropriation Act
Canada Lands Surveys Act
Payments in Lieu of Taxes Act
National Energy Board Act
Privacy Act
Specific Claims Tribunal Act
Coordinating Amendments 134
2009, c. 23
Bill — Impact Assessment, Canadian Energy Regulator and Navigation Protection
2015-2016-2017-2018
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64-65-66-67 ELIZABETH II
CHAPTER 4 An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada, to amend the CreeNaskapi (of Quebec) Act and to make related and consequential amendments to other Acts
[Assented to 29th March, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
PART 1
Cree Nation of Eeyou Istchee Governance Agreement Act Enactment of Act Enactment 1 The Cree Nation of Eeyou Istchee Governance
Agreement Act is enacted as follows: An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada Preamble
Whereas the Grand Council of the Crees (Eeyou Istchee), the Cree Nation Government and the Government of Canada have negotiated the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada; Whereas that agreement was signed by the parties on July 18, 2017; And whereas ratification of that agreement requires the coming into force of an Act of Parliament that gives effect to that agreement;
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Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Cree Nation of Eeyou Istchee Governance Agreement Act.
Interpretation Definitions 2 (1) The following definitions apply in this Act.
Agreement means the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada, entered into on July 18, 2017, between the Government of Canada, the Grand Council of the Crees (Eeyou Istchee) and the Cree Nation Government, including any amendments made to it. (accord) Cree Constitution means the constitution developed under section 3.1 of the Agreement and ratified in accordance with sections 31.4, 31.6 and 31.7 of the Agreement. (constitution crie) Cree Nation or Cree Nation of Eeyou Istchee has the same meaning as Cree Nation in section 1.1 of the Agreement. (nation crie ou nation crie d’Eeyou Istchee) Cree Nation Government means the legal person established under section 2 of An Act respecting the Cree Nation Government, CQLR, chapter G-1.031. (Gouvernement de la nation crie)
Definitions used in Agreement (2) In this Act, Category IA land, Cree beneficiary,
Cree First Nation, Cree First Nation law, Cree law, Cree Nation Government law, federal law, Inuk of Chisasibi (in the singular) or Inuit of Chisasibi (in the plural) and the James Bay and Northern Quebec Agreement have the same meaning as in section 1.1 of the Agreement.
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Agreement Agreement given effect 3 (1) The Agreement is approved, given effect and declared valid and has the force of law. Agreement binding (2) For greater certainty, the Agreement is binding on,
and may be relied on by, the parties and all other persons and bodies. James Bay and Northern Quebec Agreement prevails 4 The James Bay and Northern Quebec Agreement prevails over the Agreement to the extent of any inconsistency or conflict between them. Agreement prevails 5 The Agreement prevails over this Act to the extent of any inconsistency or conflict between them.
Act prevails 6 (1) Subject to subsection (2), this Act prevails over any
other federal law to the extent of any inconsistency or conflict between them. James Bay and Northern Quebec Native Claims Settlement Act (2) The James Bay and Northern Quebec Native Claims
Settlement Act prevails over this Act to the extent of any inconsistency or conflict between them.
Constitution and Cree Laws Cree Constitution 7 (1) The Cree Constitution is given effect and has the
force of law. Constitution binding (2) For greater certainty, the Cree Constitution is binding on, and may be relied on by, all persons and bodies. However, the Cree Constitution is not binding on Her Majesty in right of Canada or a province.
Cree law 8 (1) A Cree law made in accordance with the Agreement and the Cree Constitution has the force of law.
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Third parties (2) For greater certainty, a Cree law is binding on, and
may be relied on by, all persons and bodies. However, a Cree law is not binding on Her Majesty in right of Canada or a province.
Cree First Nations Continuation of Cree bands 9 (1) The Cree bands constituted as corporations under
sections 12 and 12.1 of the Cree-Naskapi (of Quebec) Act, as they read immediately before the day on which section 3 of this Act comes into force, are continued as Cree First Nations and continue to be the same legal entities.
New Cree First Nations (2) New Cree First Nations may be constituted in accordance with Chapter 23 of the Agreement. Legal capacity (3) A Cree First Nation has, subject to the Agreement,
the capacity, rights, powers and privileges of a natural person.
Application of Other Acts Statutory Instruments Act 10 The Statutory Instruments Act does not apply to
Cree laws or resolutions of Cree First Nations or of the Cree Nation Government made under the Agreement.
Indian Act 11 Except for the purpose of determining which of the
Cree beneficiaries are Indians within the meaning of the Indian Act, the Indian Act does not apply to Cree First Nations, nor does it apply on or in respect of Category IA land. Non-application of certain Acts 12 (1) The Canada Corporations Act, chapter C-32 of
the Revised Statutes of Canada, 1970, the Canada Business Corporations Act, the Canada Not-for-profit Corporations Act and any other Acts of Parliament specifically applicable to corporations do not apply to Cree First Nations.
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Exception (2) However, the Governor in Council may, by order, at the request of the Cree Nation Government, provide that an Act of Parliament referred to in subsection (1), or any provision of that Act, applies to any Cree First Nation.
Tax and Seizure Exemptions Continuation of exemptions 13 Subject to section 9 of the James Bay and Northern
Quebec Agreement, the tax and seizure exemptions regimes set out in sections 187 to 193 of the CreeNaskapi (of Quebec) Act, as they read immediately before the day on which section 3 comes into force, continue to apply as provided in sections 14 to 20.
Interpretation 14 (1) In this section and section 15, Indian means (a) in subsection (2), a Cree beneficiary who is an Indian as defined in the Indian Act; and (b) in section 15, an Indian as defined in the Indian Act.
Idem (2) For the purposes of this section and section 15, personal property (a) that became the property of a Cree First Nation by
virtue of section 13 or 13.1 of the Cree-Naskapi (of Quebec) Act, as they read immediately before the day on which section 3 comes into force, and had been purchased by Canada with money appropriated by Parliament, (b) that is purchased by Canada, after July 3, 1984, with money appropriated by Parliament for the use and benefit of Indians or Cree First Nations, or (c) that is given, after July 3, 1984, to Indians or to a
Cree First Nation under a treaty or agreement between a Cree First Nation and Canada shall be deemed always to be situated on Category IA land. Property exempt from taxation 15 (1) Notwithstanding any other Act of Parliament or
of the legislature of any province, but subject to any Cree First Nation laws made pursuant to paragraph 6.2(1)(k)
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of the Agreement or any Cree Nation Government laws made pursuant to section 8.15 of the Agreement, the following property is exempt from taxation: (a) the interest of an Indian or a Cree First Nation in Category IA land; and (b) the personal property of an Indian or a Cree First Nation situated on Category IA land.
Ownership, occupation, etc., of exempt property (2) Notwithstanding any other Act of Parliament or of
the legislature of any province, but subject to any Cree First Nation laws made pursuant to paragraph 6.2(1)(k) of the Agreement or any Cree Nation Government laws made pursuant to section 8.15 of the Agreement, (a) no Indian or Cree First Nation is subject to taxation in respect of the ownership, occupation, possession or use of any property described in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property; and (b) no succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any such property or the succession thereto if the property passes to an Indian.
Interpretation 16 In sections 17 to 20, Indian means an Indian as defined in the Indian Act. Property exempt from seizure, etc. 17 (1) Subject to this section and sections 18 to 20, movable and immovable property situated on Category IA land and belonging to a Cree beneficiary or an Indian ordinarily resident on Category IA land, and any right or interest of such a person in Category IA land, is not subject to privilege, hypothec or any other charge, or to attachment, levy, seizure or execution, in favour of or at the instance of any person other than a Cree beneficiary, a Cree First Nation, the Cree Nation Government or an Indian ordinarily resident on Category IA land.
Property exempt from seizure, etc. (2) Subject to this section and sections 18 to 20, movable
and immovable property situated on Category IA land and belonging to a Cree First Nation is not subject to privilege, hypothec or any other charge, or to attachment, levy, seizure or execution, in favour of or at the instance of any person other than a Cree beneficiary, a Cree First Nation, the Cree Nation Government or an Indian ordinarily resident on Category IA land.
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Idem (3) The right or interest of a Cree First Nation in its Category IA land is not subject to privilege, hypothec or any other charge, or to attachment, levy, seizure or execution, in favour of or at the instance of any person.
Idem (4) A right or interest in Category IA land of a person other than a Cree beneficiary or a Cree First Nation, or the immovable property of such person situated on Category IA land, is not subject to attachment, levy, seizure or execution in favour of or at the instance of any person other than a Cree beneficiary or a Cree First Nation, except where the Cree First Nation has authorized that person to pledge, charge or hypothecate that right or interest or immovable property, in which case creditors may exercise their normal remedies in relation to that pledge, charge or hypothecation.
Conditional sales (5) A person who sells movable property to (a) a Cree beneficiary, (b) an Indian ordinarily resident on Category IA land,
or (c) a Cree First Nation
under an agreement whereby the right of property or right of possession thereto remains wholly or in part in the seller may exercise his or her rights under that agreement notwithstanding that the movable property is situated on Category IA land. Property deemed situated on Category IA land 18 For the purposes of section 17, movable property (a) that became the property of a Cree First Nation by
virtue of section 13 or 13.1 of the Cree-Naskapi (of Quebec) Act as it read immediately before the day on which section 3 comes into force, and had been purchased with money appropriated by Parliament, (b) that is purchased after July 3, 1984 with money appropriated by Parliament or by the legislature of Quebec for the use and benefit of Indians, Cree beneficiaries, or Cree First Nations, or
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(c) that is, after July 3, 1984, provided to Cree beneficiaries or a Cree First Nation under a treaty or agreement between a Cree First Nation and Canada shall be deemed always to be situated on Category IA land. Property deemed to be property of a Cree First Nation 19 Where a Cree First Nation has, pursuant to paragraph 11A.0.6 or 11.2.6, as the case may be, of the James Bay and Northern Quebec Agreement, delegated to the Cree Nation Government the power to coordinate and administer a program, movable property that (a) is necessary for the coordination or administration of that program, (b) is owned by the Cree Nation Government, and (c) was purchased with money appropriated by Parliament or by the legislature of Quebec for the use and benefit of Indians, Cree beneficiaries or Cree First Nations
shall, for the purposes of section 17, be deemed always to be the property of the Cree First Nation for whose use and benefit it was purchased.
Waiver of exemption 20 (1) A Cree beneficiary or an Indian ordinarily resident on Category IA land may, in writing, waive the exemption conferred by subsection 17(1) in favour of any person, on such terms and conditions as are agreed to by the parties, but, in the case of a right or interest in Category IA land, the consent of the Cree First Nation must be obtained to the waiver and the terms and conditions thereof in accordance with the Cree Constitution. Waiver by Cree First Nation (2) A Cree First Nation may, in writing, waive the exemption conferred by subsection 17(2) in favour of any person, on such terms and conditions as are agreed to by the parties, subject to the approval of the waiver and the terms and conditions thereof in accordance with the Cree Constitution.
General Judicial notice — Agreement 21 (1) Judicial notice must be taken of the Agreement.
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Publication (2) The Agreement must be published by the Queen’s Printer.
Evidence (3) A copy of the Agreement published by the Queen’s Printer is evidence of the Agreement and of its contents, and a copy purporting to be published by the Queen’s Printer is presumed to be so published unless the contrary is shown.
Judicial notice — Cree law 22 (1) Judicial notice must be taken of any Cree law.
Evidence (2) A copy of any Cree law that is certified to be a true
copy by a person authorized by the Cree First Nation that made the law or the Cree Nation Government, as the case may be, is evidence of that law and of its contents, without proof of the signature or official character of the person appearing to have signed it, unless the contrary is shown. Notice to Cree First Nation 23 (1) If an issue arises in any judicial or administrative
proceeding in respect of the operability, constitutionality or validity of a provision of a Cree First Nation law, then the issue must not be decided until the party raising the issue has served notice on the Cree First Nation.
Notice to Cree Nation Government (2) If an issue arises in any judicial or administrative proceeding in respect of the operability, constitutionality or validity of the Agreement, the James Bay and Northern Quebec Agreement, this Act or a Cree Nation Government law, then the issue must not be decided until the party raising the issue has served notice on the Cree Nation Government.
Content and timing (3) The notice must clearly state the contentions the person intends to assert and the grounds on which they are based and be served at least 30 days before the case is ready for trial. The notice must be accompanied by all pleadings already filed in the record. Participation in proceedings (4) The Cree First Nation or the Cree Nation Government, as the case may be, becomes a party to the proceeding without further formality and may submit
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conclusions to the court or tribunal, in which case the court or tribunal must rule on them. Waiver (5) Only the Cree First Nation or the Cree Nation Government, as the case may be, may waive the notice period referred to in subsection (3). Inuit of Chisasibi 24 (1) For any period during which the council of the
Cree Nation of Chisasibi does not include an Inuk of Chisasibi, the Inuit of Chisasibi are entitled to have one Inuk of Chisasibi present as an observer at meetings of that council. Regulations – Inuk observer (2) The Governor in Council may make regulations respecting the manner of selection and term and tenure of the Inuk observer referred to in subsection (1). Rights of Inuk observer (3) The Inuk observer referred to in subsection (1) shall be notified of, and has the right to attend, all council meetings, and has the right to participate in the deliberations of the council, as if he or she were a council member, but he or she does not have the right to vote.
Orders and regulations 25 The Governor in Council may make any orders and
regulations that the Governor in Council considers necessary for the purpose of carrying out any of the provisions of the Agreement.
PART 2 1984, c. 18
Cree-Naskapi (of Quebec) Act Amendments to the Act 2 The long title of the Cree-Naskapi (of Quebec) Act is replaced by the following:
An Act respecting certain provisions of the Northeastern Quebec Agreement relating principally to Naskapi local government and to the land regime governing Category IA-N land and respecting the Cree-Naskapi Commission
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3 The preamble to the Act is replaced by the following:
Preamble
Whereas the Government of Canada is obligated, pursuant to section 7 of the Northeastern Quebec Agreement, to recommend to Parliament special legislation to provide for an orderly and efficient system of Naskapi local government, for the administration, management and control of Category IA-N land by the Naskapi band, and for the protection of certain individual and collective rights under the said agreement; And whereas this Act is not intended to preclude the Naskapi from benefitting from future legislative or other measures respecting Indian government in Canada that are not incompatible with the said agreement;
4 Section 1 of the Act is replaced by the following:
Short title 1 This Act may be cited as the Naskapi and the CreeNaskapi Commission Act. 2009, c. 12, s. 1
5 (1) The definitions Agreements, Category IA
land, Category II land, Cree band, Cree beneficiary, Cree Regional Authority, Inuk of Fort George or Inuit of Fort George, James Bay and Northern Quebec Agreement, Naskapi band and Oujé-Bougoumou Band Complementary Agreement in subsection 2(1) of the Act are repealed.
2009, c. 12, s. 1(1)
(2) The definitions band, Category III land, chief,
council member, elector and member in subsection 2(1) of the Act are replaced by the following: band or Naskapi band means the Naskapi Nation of Kawawachikamach referred to in section 14; (bande ou bande naskapie) Category III land means the land established as Category III land pursuant to the Northeastern Quebec Agreement and An Act respecting the land regime in the James Bay and New Quebec territories (Quebec); (terre de catégorie III)
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chief means the person holding the office of chief of the band pursuant to Part II; (chef) council member means the chief or a councillor of the band; (membre du conseil) elector means a member of the band who is 18 years of age or over and not under curatorship under the laws of the Province; (électeur) member means a member of the band as provided in section 20; (membre) (3) Paragraph (a) of the definition Category IA-N
land in subsection 2(1) of the Act is replaced by the following: (a) until the transfer to Canada by Quebec by final
deed referred to in paragraph (b), the land referred to in sections 4.4 and 5 of the Northeastern Quebec Agreement of which the administration, management and control was transferred to Canada by Quebec by temporary deed by Quebec Order in Council No. 394-81 of February 12, 1981, pursuant to sections 191.3 and 191.5 of An Act respecting the land regime in the James Bay and New Quebec territories (Quebec) for the exclusive use and benefit of the Indian Act Naskapis de Schefferville band, and accepted by Canada by Canada Order in Council P.C. 1981-809 of March 26, 1981, (4) Paragraph (b) of the definition Category IA-N land in subsection 2(1) of the English version of the Act is replaced by the following: (b) after the transfer to Canada by Quebec by final
deed for the exclusive use and benefit of the Naskapi band pursuant to sections 4.4 and 5 of the Northeastern Quebec Agreement and section 191.6 of An Act respecting the land regime in the James Bay and New Quebec territories (Quebec), the land described in such final deed, (5) The definition Naskapi Development Corporation in subsection 2(1) of the English version of the Act is replaced by the following:
Naskapi Development Corporation means the Naskapi Development Corporation established by the Act respecting the Naskapi Development Corporation (Quebec); (Société de développement des Naskapis) (6) The definitions assemblée extraordinaire and
personne
morale
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personalité
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subsection 2(1) of the French version of the Act are replaced by the following: assemblée extraordinaire L’assemblée de la bande mentionnée aux articles 83 à 88. (special band meeting) personne morale ou personnalité morale S’entendent au sens de « corporation » dans la Convention du NordEst québécois. (French version only) (7) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
Cree Nation Government has the same meaning as in subsection 2(1) of the Cree Nation of Eeyou Istchee Governance Agreement Act; (Gouvernement de la nation crie) (8) Subsection 2(2) of the Act is replaced by the
following: Indian Act band (2) A reference in this Act to Indian Act band is a reference to band within the meaning of the Indian Act. 6 Section 5 of the Act is replaced by the following:
Application of Indian Act 5 Except for the purpose of determining which of the
Naskapi beneficiaries are Indians within the meaning of the Indian Act, the Indian Act does not apply to the band, nor does it apply on or in respect of Category IA-N land. 7 The heading before section 6 of the French version of the Act is replaced by the following:
Règlements administratifs et résolutions de la bande 8 Sections 6 to 8 of the Act are replaced by the
following: Territorial limits of band by-laws 6 A by-law of the band made under this Act may have
application within the following territorial limits: (a) the band’s Category IA-N land; and
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(b) Category III land situated within the perimeter of
the band’s Category IA-N land and the ownership of which was ceded by letters patent or by any other method prior to January 31, 1978. By-law may require licence or permit 7 A by-law of the band made under this Act may require
the holding of a licence or permit and may provide for the issuance thereof and the fees therefor.
By-law may prohibit activities 8 A by-law of the band made under this Act may prohibit an activity.
2009, c. 12, s. 2
9 The heading before section 9.1 and sections 9.1 to 9.3 of the Act are repealed. 10 (1) Subsection 11(1) of the Act is replaced by
the following: Incorporation by reference of provincial laws 11 (1) For the purpose of applying the portion of paragraph 5.1.13 of the Northeastern Quebec Agreement dealing with the leasing of lands and the granting of real rights to non-Natives, the Governor in Council may make regulations for the purpose of making provincial law in force in the Province applicable to leasehold interests or other real rights in Category IA-N land granted to nonbeneficiaries for periods exceeding five years, including any renewal thereof. (2) Paragraphs 11(2)(a) to (d) of the Act are replaced by the following: (a) a Naskapi beneficiary; (b) a corporation or other body established pursuant
to the Northeastern Quebec Agreement; (c) a corporation or other body the majority of whose
shareholders or members are Naskapi beneficiaries; or (d) a corporation or other body in which Naskapi beneficiaries participate, as shareholders or members or otherwise, and that is prescribed.
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11 The heading of Part I of the French version of the Act is replaced by the following:
Administration locale 2009, c. 12, s. 3 and 4
12 The heading “Incorporation of Bands” before
section 12 and sections 12 to 15 of the Act are replaced by the following:
Band Name Naskapi Nation of Kawawachikamach 14 (1) The Naskapi Band of Quebec (Bande Naskapi du Québec, in French, and Kobac Naskapi-aeyouch, in Naskapi), which was formerly the Indian Act Naskapis de Schefferville band and was constituted as a corporation by this subsection, as it read on July 3, 1984, is continued as the same legal entity bearing the following names, subject to section 16: (a) Naskapi Nation of Kawawachikamach, in English; (b) Nation naskapie de Kawawachikamach, in French;
and (c) Naskapi Eeyouch Kawawachikamach, in Naskapi.
Name (2) The band may be designated by any of its names
mentioned in paragraphs (1)(a) to (c). 13 Subsection 16(1) of the Act is replaced by the following:
Change of band name 16 (1) The band may, by by-law approved by the electors of the band at a special band meeting or referendum at which at least 5% of the electors voted on the matter, change its English, French or Naskapi name, but no such by-law is valid unless approved by the Governor in Council.
2009, c. 12, s. 6
14 The heading before section 17 and sections 17 to 20 of the Act are replaced by the following:
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Membership of Band Membership of band 20 The members of the band are the Naskapi beneficiaries. 15 Paragraphs 20.1(a) to (c) of the Act are replaced by the following: (a) shall be deemed to be a member of the band for the purposes of paragraph 21(f), section 45, subsection 55(1), paragraphs 90(2)(a) and (b) and subsections 94(3) and (4) and 103(1); (b) shall, if 18 years of age or over and not under curatorship under the laws of the Province, be deemed to be an elector of the band for the purposes of section 63, subparagraph 66(1)(a)(i) and sections 68 and 75, but is not eligible to be elected chief of the band; and (c) shall, if 18 years of age or over and not under curatorship under the laws of the Province, be deemed to be an elector of the band for the purposes of section 81, except where the matter submitted to a vote is a matter referred to in Part VI, VII, VIII or IX. 16 The heading before section 21 of the English version of the Act is replaced by the following:
Objects and Powers of Band 17 (1) The portion of section 21 of the English version of the Act before paragraph (a) is replaced by the following:
Objects of band 21 The objects of the band are (2) Paragraph 21(a) of the Act is replaced by the following: (a) to act as the local government authority on its Category IA-N land; (3) Paragraphs 21(b) to (d) of the English version of the Act are replaced by the following: (b) to use, manage, administer and regulate its Category IA-N land and the natural resources thereof; (c) to control the disposition of rights and interests in
its Category IA-N land and in the natural resources thereof;
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(d) to regulate the use of buildings on its Category IAN land; (4) Paragraphs 21(h) to (j) of the Act are replaced by the following: (h) to establish and administer services, programs and projects for members of the band and other residents of Category IA-N land and residents of the Category III land referred to in paragraph 6(b); (i) to promote and preserve the culture, values and
traditions of the Naskapi; and (j) to exercise the powers and carry out the duties conferred or imposed on the band or on its predecessor Indian Act band by any Act of Parliament or regulations made thereunder, and by the Northeastern Quebec Agreement. 18 (1) Subsection 22(1) of the English version of the Act is replaced by the following:
Legal capacity of band 22 (1) The band has, subject to this Act and the regulations, the capacity, rights, powers and privileges of a natural person. (2) Subparagraph 22(2)(a)(ii) of the English version of the Act is replaced by the following: (ii) its buildings or other immovable assets on its
Category IA-N land; or (3) Paragraph 22(2)(b) of the English version of the Act is replaced by the following: (b) the provision of public services to or in respect of
its Category IA-N land or residents thereof. 19 (1) Subsection 23(1) of the Act is replaced by the following:
Band may not be continued under Canada Business Corporations Act 23 (1) Section 268 of the Canada Business Corporations
Act does not apply to the band. 2009, c. 23, s. 352
(2) Subsection 23(2) of the Act is replaced by the following:
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Acts not applicable to band (2) The Canada Corporations Act, chapter C-32 of the Revised Statutes of Canada, 1970, and the Canada Notfor-profit Corporations Act do not apply to the band.
20 Section 24 of the Act is replaced by the following:
Head office of band 24 The head office of the band shall be located at such place on its Category IA-N land as is fixed by the band. 21 Sections 27 and 28 of the English version of the Act are replaced by the following:
Resolutions and by-laws 27 The council shall act by resolution, except where required to act by by-law.
Chief 28 The chief of the band is the band’s principal representative and chief executive officer and shall perform any duties assigned to him or her by the regulations and the by-laws of the band. 22 Subsection 29(1) of the English version of the
Act is replaced by the following: Deputy chief 29 (1) One councillor shall hold office as deputy chief in
accordance with an election by-law made under section 64 or in accordance with regulations made under paragraph 67(1)(a). 23 Sections 31 and 32 of the Act are replaced by the following:
Use of Naskapi language at council meetings 31 In addition to any other rights relating to the use of the Naskapi language, the band may conduct its council meetings in the Naskapi language.
Language of by-laws and resolutions 32 (1) A by-law or resolution of the band shall be enacted or adopted in either the English or the French language, and may also be enacted or adopted in the Naskapi language.
Versions adopted in more than one language (2) Where a by-law is enacted or a resolution is adopted in more than one of the English, French or Naskapi
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languages, all versions in which it is enacted or adopted are equally authoritative. 24 Subsection 33(1) of the English version of the Act is replaced by the following:
Quorum of council 33 (1) Except as provided in subsection (2), a quorum of the council consists of a majority of the number of positions of council member, subject to subsection 38(5). 25 Subsection 35(1) of the English version of the
Act is replaced by the following: Voting 35 (1) The approval of any matter by the council requires the affirmative votes of the majority of the council members present when the vote is taken, subject to subsection (2) and subsection 38(5). 26 Section 36 of the Act is repealed. 27 Subsection 37(1) of the English version of the
Act is replaced by the following: When council must meet 37 (1) The council shall meet at least once in every calendar quarter. 28 Subsection 38(7) of the Act is repealed.
29 Section 43 of the English version of the Act is replaced by the following:
Duties of band treasurer 43 The band treasurer is the chief financial officer of the band, and is responsible for the receipt and deposit of band moneys and for all aspects of the financial administration of the band. 30 (1) The portion of subsection 45(1) of the Act
before paragraph (a) is replaced by the following: Power to make by-laws respecting local government 45 (1) Subject to this section, the band may make bylaws of a local nature for the good government of its Category IA-N land and of the inhabitants of such land, and for the general welfare of the members of the band, and, without limiting the generality of the foregoing, may make by-laws respecting
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(2) Subparagraph 45(1)(h)(ii) of the English version of the Act is replaced by the following: (ii) of occupants and tenants of its Category IA-N land, except Canada and Quebec, 31 (1) The portion of subsection 46(1) of the Act
before paragraph (a) is replaced by the following: By-laws re land and resource use and planning 46 (1) The band may make by-laws respecting land and
resource use and planning, including, without limiting the generality of the foregoing, by-laws respecting
(2) Paragraphs 46(1)(a) to (c) of the English version of the Act are replaced by the following: (a) the inventory, use and management of its Category IA-N land and the natural resources thereof; (b) the adoption of land use plans and resource use
plans in relation to its Category IA-N land; and (c) use permits relating to its Category IA-N land and buildings located thereon, and the conditions relating to the issuance, suspension or revocation of such permits. 32 (1) Paragraph 48(1)(a) of the Act is replaced by the following: (a) the exercise of the right to harvest referred to in section 15 of the Northeastern Quebec Agreement and in An Act respecting hunting and fishing rights in the James Bay and New Quebec territories (Quebec); (2) Paragraphs 48(1)(c) and (d) of the Act are replaced by the following: (c) residence requirements relating to sport hunting
and sport fishing by persons other than Naskapi beneficiaries, as contemplated by section 37 of that Act; and (d) the right of persons of Naskapi ancestry to harvest for personal use, as contemplated by section 38.1 of that Act. (3) Subsection 48(2) of the Act is replaced by the
following:
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Proposed by-laws to be submitted to Coordinating Committee (2) Subject to subsection (3), a copy of each by-law described in subsection (1) that a band proposes to make shall, a reasonable period of time before its enactment, be submitted by the band to the Coordinating Committee referred to in section 15 of the Northeastern Quebec Agreement and in An Act respecting hunting and fishing rights in the James Bay and New Quebec territories (Quebec), in order to enable that Committee to make representations to the band with respect thereto, but the band is not bound by any such representations. 33 The Act is amended by adding the following after section 48:
By-laws — ticketing scheme 48.1 (1) The band may make by-laws respecting the establishment of a ticketing scheme governing proceedings, commenced by means of a ticket, in respect of the contravention of any by-law of the band indicated in those bylaws.
Agreement with Government of Quebec (2) By-laws may be made under subsection (1) only if an
agreement is entered into between the band and the Government of Quebec. 34 Subsection 50(1) of the Act is replaced by the following:
Original to be signed 50 (1) The original copy of any by-law of the band must
be signed by the band secretary or such other person as is designated by by-law. 35 Subsection 52(1) of the Act is replaced by the
following: Posting of by-laws 52 (1) Within one week after a by-law has been enacted by the band, or has been enacted by the band and approved by the electors of the band at a special band meeting or referendum (where such approval is required), the band secretary shall post a copy of the by-law on the band’s Category IA-N land at a public place designated by the band. 2009, c. 12, ss. 7, 8 and 9
36 The heading “Cree Transitional Provisions”
before section 58 and sections 58 to 62.3 of the Act are replaced by the following:
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Existing council of Indian Act Naskapi band 61 Subject to section 62, the council of the Indian Act Naskapis de Schefferville band that is in office pursuant to the Indian Act immediately before the coming into force of this Part becomes the council of the band on the coming into force of this Part, and continues in office as such until the expiration of its term of office under the Indian Act or until a day two years after the coming into force of this Part, whichever occurs first.
Provisions of this Act to apply 62 For the transitional period described in section 61,
the council has the powers and duties of a band council elected under this Act, and the provisions of this Act and the regulations apply, with such modifications as the circumstances require, to the council as if it had been elected under this Act. 37 Subsection 63(1) of the Act is replaced by the
following: Each elector entitled to vote 63 (1) Subject to subsection (2), each elector of the band is entitled to vote in any election of council members held by the band, whether the election is conducted pursuant to an election by-law made under section 64 or pursuant to regulations made under paragraph 67(1)(a).
38 (1) The portion of section 68 of the English version of the Act before paragraph (a) is replaced by the following:
Eligibility to be elected council member 68 Any elector of the band is eligible to be elected to the office of council member of the band unless he or she (2) Paragraph 68(f) of the Act is replaced by the following: (f) resides on the Matimekosh Reserve. 39 (1) Subparagraph 69(b)(vi) of the Act of the Act is replaced by the following: (vi) is under curatorship under the laws of the Province; (2) Paragraph 69(d) of the Act is replaced by the following: (d) the office-holder resides on the Matimekosh Reserve; or 40 Section 71 of the English version of the Act is replaced by the following:
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Returning Officers 71 (1) The band shall appoint a person who is not a
council member as Returning Officer, and shall fix his or her tenure and term of office. Deputy and Assistant Returning Officers (2) The Returning Officer shall appoint a Deputy Returning Officer and may appoint any Assistant Returning Officers who are necessary to assist him or her in the performance of his or her duties.
Absence, etc., of Returning Officer (3) Where the Returning Officer is absent or incapacitated or the office of Returning Officer is vacant, the Deputy Returning Officer has and may exercise all the powers and duties of the Returning Officer. Absence, etc., of both Returning Officer and Deputy Returning Officer (4) In the event of the absence or incapacity of both the
Returning Officer and the Deputy Returning Officer or if both such offices are vacant, the band secretary has and may exercise all the powers and duties of the Returning Officer. 41 Paragraph 73(c) of the Act is replaced by the following: (c) is under curatorship under the laws of the Province. 42 Subsection 78(1) of the English version of the Act is replaced by the following:
Contestation of election 78 (1) Any candidate for election as council member or
any 15 electors of the band may, within five days of the day of any election held by the band, contest the election of any council member or council members elected thereat by submitting to the Returning Officer a written notice to that effect. 43 Section 80 of the Act is replaced by the following:
Use of Naskapi language 80 In addition to any other rights relating to the use of the Naskapi language, the band may conduct ordinary band meetings, special band meetings and referenda in the Naskapi language. 44 Section 81 of the English version of the Act is replaced by the following:
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Each elector may vote 81 Each elector of the band is entitled to vote in respect
of any matter submitted to a vote at an ordinary band meeting, special band meeting or referendum. 45 The heading of Part IV of the English version
of the Act is replaced by the following:
Financial Administration 2009, c. 12, s. 10
46 Paragraph 90(2)(c) of the Act is replaced by the following: (c) send a copy of it to the Minister. 2009, c. 12, s. 11
47 (1) The portion of subsection 91(2) of the Act
before paragraph (a) is replaced by the following: Access to books and records (2) The Minister or a council member or elector of the band, or any person authorized in writing by the Minister or by a council member or elector, may, at any reasonable time, inspect the books of account and financial records of the band, and a person is guilty of an offence who 2009, c. 12, s. 11
(2) Subsection 91(2.1) of the Act is repealed.
2009, c. 12, s. 12
48 Subsections 93(5) and (5.1) of the Act are replaced by the following:
If band fails to act (5) If the band fails to act under subsection (4), the Minister may appoint a new auditor and fix that auditor’s remuneration.
Notice to the band (5.1) The Minister shall inform the band in writing of the appointment. 2009, c. 12, s. 13
49 Subsection 94(2) of the Act is replaced by the
following: Where report delayed (2) If the auditor has not been able to prepare the report within the period mentioned in subsection (1), the
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auditor shall notify the band and the Minister of the reasons for the delay. 50 Subsection 97(2) of the Act is replaced by the following:
Long-term borrowing (2) A by-law made under subsection (1) authorizing long-term borrowing, other than for housing purposes, must be approved by the electors of the band at a special band meeting or referendum at which at least 20% of the electors voted on the matter. 51 Section 98 of the Act is replaced by the following:
Regulations re long-term borrowing 98 The Governor in Council may make regulations respecting long-term borrowing by the band. 52 Section 99 of the Act is replaced by the following: By-laws re contracts and tenders 99 The band may make by-laws respecting procedures for the awarding of contracts and the calling of tenders in relation thereto, and such by-laws may take into account the preferential contract and employment benefits for Naskapi beneficiaries contained in the Northeastern Quebec Agreement or established pursuant to that agreement. 2009, c. 12, s. 14(1)
53 (1) Subsection 100(1) of the Act is replaced by the following:
When administrator may be appointed 100 (1) If, as a result of an inspection by the Minister or
a person authorized by the Minister under subsection 91(2), the auditor’s report under subsection 94(1), or any non-compliance with the provisions of this Part, the Minister is of the opinion that the financial affairs of the band are in serious disorder, the Minister may give written notice to the band, of his or her intention to appoint an administrator to administer the financial affairs of the band, setting out his or her reasons for so doing. 2009, c. 12, s. 14(2)
(2) Subsection 100(3) of the Act is replaced by the following:
Appointment of administrator (3) At any time between 60 days and one year after giving
notice to the band under subsection (1), the Minister
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may, if the Minister is of the opinion that the situation referred to in the notice has not been adequately remedied, appoint, by order, an administrator to administer the financial affairs of the band, and the order shall set out the duties of the administrator. The Minister shall send a copy of the order without delay to the band. 54 The heading of Part V of the Act is replaced by the following:
Residence and Access Rights on Category IA-N Land 55 Subsection 102(2) of the Act is replaced by the following:
By-laws respecting the exercise of residence and access rights (2) The band may make by-laws for the purpose of regulating, on its Category IA-N land, the exercise of residence or access rights conferred by sections 103 to 106, but, except in the case of an authorization to reside under paragraph 103(2)(a) or an authorization of access under paragraph 105(5)(e), such a by-law may not, notwithstanding section 8, unreasonably restrict or, except as provided by subsection 103(3), effectively deny any such residence or access right. 56 (1) The portion of subsection 103(1) of the Act
before paragraph (a) is replaced by the following: Right to reside on Category IA-N land 103 (1) The following persons have the right to reside
on Category IA-N land of the band: (2) Paragraph 103(1)(a) of the English version of
the Act is replaced by the following: (a) a member of the band; (3) The portion of subsection 103(2) of the Act before paragraph (a) is replaced by the following:
Special categories of persons who may reside on Category IA-N land (2) In addition to persons described in subsection (1),
the following persons may reside on Category IA-N land of the band: (4) Paragraphs 103(2)(a) and (b) of the English version of the Act are replaced by the following:
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(a) a person so authorized in writing by the band or by a by-law of the band; (b) a person so authorized by virtue of a grant from the band under Part VIII; (5) Paragraph 103(2)(d) of the English version of the Act is replaced by the following: (d) subject to subsection (3), a person engaged in administrative or public duties approved by the band or scientific studies approved by the band. (6) Subsection 103(3) of the Act is replaced by the
following: Band’s control over number of outsiders (3) The band may prohibit a person described in paragraph (2)(d) from residing on its Category IA-N land where the number of such persons would be such as to significantly alter the demographic composition of the community. 2009, c. 12, s. 15
57 Section 104 of the Act is replaced by the following: Pre-Agreement residence and occupation rights not affected 104 A person who is not a Naskapi beneficiary and was,
immediately before January 31, 1978, residing on or occupying, by virtue of a right of residence or occupancy, land that became Category IA-N land by virtue of the Northeastern Quebec Agreement, and continues to reside on or occupy that land by virtue of that right at the coming into force of this Part, may continue to reside on or occupy that land in accordance with that right until the expiry of that right. 2009, c. 12, s. 16(1)
58 (1) Subsections 105(1) to (3) of the Act are repealed. (2) Paragraph 105(4)(d) of the Act is replaced by the following: (d) a person deemed by paragraph 20.1(a) to be a member of the band. (3) The portion of subsection 105(5) of the Act before paragraph (a) is replaced by the following:
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Special categories of persons who are permitted access to Category IA-N land (5) In addition to persons described in subsection (4),
the following persons are permitted access to Category IA-N land of the band to the extent required in order to exercise their rights or functions referred to below, subject to the terms and conditions of the right or function in question: (4) Paragraph 105(5)(b) of the English version of
the Act is replaced by the following: (b) a holder of a right or interest granted under Part
VIII in Category IA-N land or in a building situated thereon; 2009, c. 12, s. 16(2)
(5) Paragraph 105(5)(d) of the Act is replaced by the following: (d) a holder of a mining right or other subsurface right referred to in section 115 or a person exercising a right under subsection 113(3); and
59 Sections 106 and 107 of the Act are replaced by
the following: Public’s access to public facilities 106 Any member of the public is permitted access to the
public facilities and installations mentioned in section 191.45 of An Act respecting the land regime in the James Bay and New Quebec territories (Quebec), where all or any part of such a facility or installation is located on Category IA-N land. Matimekosh Reserve 107 Despite the Indian Act, a Naskapi beneficiary who,
immediately before the coming into force of this section, resided on the Matimekosh Reserve has the right to continue to reside on, and enjoy access to and movement about, that reserve, subject to subsection 20.25A of the Northeastern Quebec Agreement. 60 Section 109 of the Act and the heading of Part
VI before it are replaced by the following:
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Rights of Band, Quebec and Others in Relation to Category IA-N Land Quebec retains bare ownership 109 (1) Quebec retains the bare ownership of Category
IA-N land. Band’s rights — land and resources (2) Subject to this Act, the band has the exclusive use and benefit of its Category IA-N land and the natural resources thereof, and may administer, manage, control, use and enjoy that land and the natural resources thereof for community, commercial, industrial, residential or other purposes, as if it were the owner thereof.
61 Section 110 of the Act is replaced by the following: Band ownership of soapstone deposits 110 All deposits of soapstone, and any other similar material used for traditional arts and crafts of the Naskapi on Category IA-N land of the band are the property of the band. 62 Section 111 of the Act is replaced by the following: Band’s rights subject to provincial control 111 (1) The band has the exclusive right to the commercial exploitation of forest resources on its Category IA-N land without the payment of stumpage dues, but it may not exercise the right conferred on it by this subsection, either directly or through persons authorized by the band, unless it obtains cutting rights or a licence to cut timber from the provincial Minister responsible therefor, as required by section 191.40 of An Act respecting the land regime in the James Bay and New Quebec territories (Quebec).
Where approval required at band meeting (2) An authorization from the band to a person for commercial exploitation of forest resources on the band’s Category IA-N land requires the approval of the electors of the band at a special band meeting or referendum at which at least 25% of the electors voted on the matter.
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Right of member of band (3) Subject to any by-law of the band made under section
45 restricting or prohibiting the use of forest resources, a member of the band may use forest resources on Category IA-N land of the band for personal or community purposes. 63 Section 112 of the Act is replaced by the following: Gravel 112 Where it has obtained a permit pursuant to section
191.38 of An Act respecting the land regime in the James Bay and New Quebec territories (Quebec), the band may use, in accordance with that permit, gravel and other similar material generally used for personal or community earthworks.
2009, c. 12, s. 17
64 (1) Subsections 113(1) to (3.1) of the Act are replaced by the following: Mineral and subsurface rights 113 (1) Subject to this Act, Quebec retains the ownership of all mineral rights and subsurface rights on Category IA-N land.
Consent and compensation requirements (2) Subject to subsection (3), after January 31, 1978, no mineral right or subsurface right on Category IA-N land of the band may be granted or exercised and no mineral or other subsurface material or substance may be mined or extracted from such land without the consent of the band and payment to the band of compensation agreed to by the band.
Exception (3) A holder of a right or title described in section 115 may, without the consent and payment referred to in subsection (2) but subject to subsections 116(1) and (3) and the payment of compensation as set out in subsection 116(4), explore for and exploit minerals on adjacent Category IA-N land if those minerals extend continuously from the minerals that are the object of the permit, right or title.
(2) Paragraph 113(4)(b) of the English version of
the Act is replaced by the following:
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(b) a grant by the band of a right or interest in its Category IA-N land in connection with the giving of the consent referred to in subsection (2); and 2009, c. 12, ss. 18 and 19
65 Sections 114 and 115 of the Act are replaced by the following:
Holders of prior rights or titles to minerals 115 A holder of a right or title (including a mining
claim, development licence, exploration permit, mining concession and mining lease) to minerals (“minerals” as defined in the Mining Act (Quebec) as it read on January 31, 1978) granted before January 31, 1978 on land surrounded by or adjacent to land that subsequently became Category IA-N land pursuant to the Northeastern Quebec Agreement may, subject to subsections 116(3) and (4), use that Category IA-N land to the extent necessary for the exercise of his or her right or title.
2009, c. 12, s. 20
66 (1) Subsections 116(1) to (2) of the Act are replaced by the following: Manner in which rights must be exercised 116 (1) The rights conferred by subsection 113(3) may
not be exercised otherwise than in accordance with Division XXII of the Mining Act (Quebec) as it read on January 31, 1978, except that the expropriation of servitudes provided for by that Division shall be restricted to temporary servitudes. (2) Subsection 116(3) of the Act is replaced by the following:
Manner in which rights must be exercised (3) The right conferred by section 115 may not be exercised otherwise than in accordance with Division XXII of the Mining Act (Quebec) as it read on January 31, 1978, except that the expropriation of servitudes provided for by that Division shall be restricted to temporary servitudes. (3) The portion of subsection 116(4) of the Act before paragraph (a) is replaced by the following:
Compensation to band (4) Where Category IA-N land is used pursuant to subsection 113(3) or section 115, compensation shall be paid to the band
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(4) Subsection 116(5) of the Act is replaced by the following:
Procedure re replacement land (5) Where compensation is payable under paragraph (4)(a), sections 125 and 126 apply, with such modifications as the circumstances require. 67 The heading before section 117 of the Act is replaced by the following:
Pre-Existing Rights and Interests on Category IA-N Land 2009, c. 12, s. 21(1)
68 (1) Subsections 117(1) and (1.1) of the Act are
repealed. 2009, c. 12, s. 21(2)
(2) Subsections 117(3) to (4) of the Act are replaced by the following: Previously held rights and interests (4) Where, immediately before the coming into force of this Part, a person held a right or interest, lawfully granted by the Minister or by the Indian Act Naskapis de Schefferville band, (a) in Category IA-N land, (b) in land that became Category IA-N land by virtue of the Northeastern Quebec Agreement, or (c) in a building situated on land described in paragraph (a) or (b), the band shall, if that person so requests within two years after the coming into force of Part VIII, forthwith grant to that person under that Part a right or interest that is equivalent to the person’s former right or interest, whereupon the person’s former right or interest expires; and where the person does not make the request within two years after the coming into force of Part VIII, that person’s former right or interest expires at the end of that period. 2009, c. 12, ss. 21(3) and (4)
(3) Subsections 117(5) to (7) of the Act are replaced by the following: Previous possession or occupation (6) Where, immediately before the coming into force of
this Part, a person was in possession of, or occupied, with the explicit consent of the Indian Act Naskapis de Schefferville band,
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(a) Category IA-N land, (b) land that became Category IA-N land by virtue of the Northeastern Quebec Agreement, or (c) a building owned by that band and situated on land described in paragraph (a) or (b),
but that person was not a holder of a right or interest in that land or building referred to in subsection (2) or (4), the band shall, if that person so requests within two years after the coming into force of Part VIII, forthwith grant to that person under that Part a right or interest in such land or building that is equitable in the circumstances, taking into account that possession or occupation and all other relevant factors. Certain restrictions applicable (7) Subsections 132(2) and (4) and section 137 apply,
with any modifications that the circumstances require, in respect of a grant by the band of a right or interest in land pursuant to subsection (4) or (6). 69 Subsection 119(1) of the Act is replaced by the
following: Expropriations 119 (1) An expropriating authority may not expropriate
any Category IA-N land or any interest therein except as provided by this Part. 70 (1) The portion of subsection 120(1) of the Act
before paragraph (a) is replaced by the following: Expropriation for public services or structures 120 (1) Subject to this Part, an expropriating authority
may expropriate in full ownership any Category IA-N land or any building thereon, or may expropriate a servitude over any Category IA-N land, but only for the purpose of, and to the extent necessary for, the establishment of the following public services or structures: (2) The portion of paragraph 120(2)(a) of the
French version of the Act before subparagraph (i) is replaced by the following: a) l’autorité n’a pas réussi, malgré des efforts sérieux,
à obtenir, pour un coût inférieur ou sensiblement équivalent à celui de l’implantation de l’ouvrage sur des terres de catégorie IA-N, que celui-ci soit implanté : (3) Paragraph 120(2)(a) of the Act is amended by adding “or” at the end of subparagraph 120(2)(a)(i) and by repealing subparagraph (ii).
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(4) The portion of paragraph 120(2)(a) of the English version of the Act after subparagraph (iii) is replaced by the following: and has been unable to do so at a cost substantially equivalent to or lower than the cost of locating the pipeline or transmission line on Category IA-N land; and (5) Paragraph 120(2)(b) of the Act is replaced by
the following: (b) the pipeline or transmission line is to be located as
far as possible from the centre of any residential area located on Category IA-N land. 71 Subsection 122(5) of the Act is replaced by the following:
Compensation in money (5) Notwithstanding subsections (2) and (4), the expropriating authority may compensate the band exclusively in money in the circumstances described in the third paragraph of section 191.22 of An Act respecting the land regime in the James Bay and New Quebec territories (Quebec). 72 Section 123 of the Act is replaced by the following: Where no compensation payable 123 The band is not entitled to any compensation where
the expropriation is for a purpose mentioned in paragraph 120(1)(a), (b), (c) or (e) and the service or structure in question is of direct benefit to the members of the band as a community or to a significant portion of the band’s Category IA-N land. 73 (1) Subsection 124(2) of the Act is replaced by
the following: Statement on expropriation notice (2) An expropriating authority shall indicate on an expropriation notice whether or not the service or structure to be established on the land being expropriated is, in the opinion of the expropriating authority, of direct benefit to the members of the band as a community or to a significant portion of the band’s Category IA-N land. (2) Subsection 124(3) of the English version of the Act is replaced by the following:
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Idem (3) Where the expropriating authority referred to in subsection (2) fails to indicate its opinion in accordance with that subsection or indicates that, in its opinion, the service or structure referred to in subsection (2) is not of direct benefit to the members of the band as a community or to a significant portion of the band’s Category IA-N land, the service or structure shall be deemed, for the purposes of this Part, not to be of direct benefit to the members of the band as a community or to a significant portion of the band’s Category IA-N land. (3) Subsection 124(4) of the Act is replaced by the
following: Disputes referrable to Administrative Tribunal of Quebec (4) Where the band and an expropriating authority disagree as to whether a service or structure is of direct benefit to the members of the band as a community or to a significant portion of the band’s Category IA-N land, or disagree as to whether a service or structure is one described in paragraphs (1)(a) to (d), the issue shall be determined by the Administrative Tribunal of Quebec, unless the parties have agreed to submit the matter to final and binding arbitration. (4) Subsection 124(6) of the Act is replaced by the following:
Factors to be considered (6) In determining whether a service or structure is one described in paragraph (1)(b), (c) or (d) or whether a service or structure not described in subsection (1) is of direct benefit to the members of the band as a community or to a significant portion of the band’s Category IA-N land, regard shall be had to the potential use by the members of the band as a community of the service or structure, the advantages of the service or structure to the members of the band as a community, and the anticipated benefit of the service or structure to the Category IA-N land of the band. 74 (1) The portion of subsection 125(1) of the Act
before paragraph (a) is replaced by the following: Rules governing compensation wholly or partly in land 125 (1) Where the band is entitled to be compensated
with land under paragraph 116(4)(a) or subsection 122(2) or elects to be compensated wholly or partly with land under subsection 122(4), the following rules apply:
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(2) Subparagraphs 125(1)(b)(i) and (ii) of the Act are replaced by the following: (i) is Category III land, (ii) is adjacent to Category IA-N land of the band,
and (3) Paragraph 125(1)(d) of the Act is replaced by the following: (d) once replacement land has been accepted by the
band, the necessary measures shall forthwith be taken by Quebec and Canada to set aside that replacement land as Category IA-N land of the band, unless other arrangements are agreed to between Quebec and the band and approved at a special band meeting or referendum at which at least 25% of the electors voted on the matter; and (4) Subsection 125(2) of the Act is repealed.
75 Sections 126 and 127 of the Act are replaced by the following:
Reclassification of expropriated land that is no longer required 126 Where (a) the band has been compensated with replacement
land pursuant to paragraph 116(4)(a) or subsection 122(2) or (4), or (b) no compensation was paid to the band pursuant to section 123,
and subsequently the expropriated land is no longer required by the expropriating authority for the purpose for which it was expropriated, Canada and Quebec shall forthwith, if requested by the band by resolution approved by the electors of the band at a special band meeting or referendum at which at least 25% of the electors voted on the matter, take the necessary measures to reclassify the expropriated land as Category IA-N land, and, in the situation described in paragraph (a), shall take the necessary measures to return the replacement land to its former classification. Determination of amount of money compensation referrable to Administrative Tribunal of Quebec 127 Where compensation is payable wholly or partly in money pursuant to subsection 122(3) or (4) or paragraph 125(1)(e), and the parties cannot agree on the amount of such compensation, the amount shall be determined by the Administrative Tribunal of Quebec in accordance
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with the Expropriation Act (Quebec), unless the parties submit the matter to final and binding arbitration. 76 The portion of section 129 of the Act before paragraph (a) is replaced by the following:
When expropriated land ceases to be Category IA-N land 129 Where Category IA-N land has been expropriated in
full ownership under this Part, the expropriated land ceases to be Category IA-N land 77 The heading of Part VIII of the Act is replaced by the following:
Dispositions of Rights and Interests in Category IA-N Land and Buildings 78 The portion of subsection 135(1) of the Act before paragraph (a) is replaced by the following:
Commercial fisheries and outfitting operations 135 (1) A grant by the band relating to its Category IAN land does not permit the grantee to use that land for
79 Subsection 137(3) of the English version of the
Act is replaced by the following: Approval for deemed transfer of corporation’s right or interest (3) Where a transfer of a right or interest of a corporation in Category IA-N land of the band is deemed to have occurred by virtue of subsection 130(2) as a result of a change in the effective voting control of the corporation and that change in the effective voting control had not been previously authorized by the band pursuant to subsection (1) or (2), as the case may be, that right or interest of the corporation reverts to the band as of the date of the change in effective voting control of the corporation. 2009, c. 12, s. 22
80 Section 138 of the Act is replaced by the following: Consultation requirements before certain projects undertaken 138 The band shall consult with the department or agency of the Government of Quebec or other person designated by Quebec and the Minister before permitting
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a person other than a Naskapi beneficiary, a body composed of a majority of Naskapi beneficiaries, or a party to the Northeastern Quebec Agreement to develop a project of a regional or provincial nature on the band’s Category IA-N land. 2009, c. 12, s. 23
81 Subsections 139(1.1) and (2) of the Act are replaced by the following: Mode of allocation and fee (2) The allocation of land by the band pursuant to subsection (1) shall be effected by way of servitude, lease or similar contract, and for a fee not exceeding one dollar. 82 The heading of Part IX of the English version of the Act is replaced by the following:
Cessions by Band 83 (1) The definition cession in subsection 141(1) of the Act is replaced by the following:
cession means the ceding of the whole of the rights and interests of the band in or on any of its Category IA-N land; (abandon) (2) Subsection 141(2) of the Act is replaced by the following:
Granting of rights or interests under other Parts of Act (2) For greater certainty, the granting of rights or interests by the band in its Category IA-N land pursuant to any other Part of this Act does not constitute a cession within the meaning of this Part. 84 (1) Subsection 144(1) of the Act is replaced by the following:
Cession must be approved by referendum 144 (1) A cession requires the approval of the electors of
the band in a referendum in which more than 50% of the electors of the band vote in favour of the cession. (2) Paragraph 144(2)(b) of the Act is replaced by
the following: (b) must be posted on the band’s Category IA-N land
at a public place designated by the band. 85 Paragraph 150(1)(c) of the Act is replaced by
the following:
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(c) a right conferred by section 115, and 86 The portion of section 151 of the Act before
paragraph (a) is replaced by the following: Regulations for establishment and maintenance of land registry system 151 The Governor in Council may make regulations for
establishing and maintaining a land registry system, under the control and supervision of the Minister, for the registration of rights and interests in Category IA-N land and in buildings situated thereon, and, without restricting the generality of the foregoing, may make regulations respecting 87 The heading of Part XI of the English version of the Act is replaced by the following:
Expropriation by Band 88 (1) The portion of section 153 of the Act before paragraph (a) is replaced by the following:
Rights and interests that the band may expropriate 153 Where regulations made under section 156 are in
force, the band may, subject to and in accordance with those regulations, for community purposes or community works, expropriate any right or interest in its Category IA-N land or in any building situated thereon, except for (2) Paragraph 153(b) of the Act is replaced by the following: (b) a right conferred by section 115; and 89 The heading of Part XII of the French version of the Act is replaced by the following:
Commission crie-naskapie 90 Section 157 of the Act is amended by adding the following in alphabetical order:
Cree First Nation has the same meaning as in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act; (première nation crie) 91 Subsection 158(1) of the Act is replaced by the
following:
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Cree-Naskapi Commission established 158 (1) There shall be a commission, to be known as the
Cree-Naskapi Commission, consisting of a maximum of three individuals appointed by the Governor in Council on the recommendation of the Cree Nation Government and the Naskapi band. 92 Section 159 of the Act is replaced by the following: Eligibility 159 A council member, officer, employee or agent of a
Cree First Nation or the Naskapi band is not eligible to be appointed or to continue to serve as a member of the Commission. 93 Subsection 160(5) of the Act is replaced by the
following: Temporary substitute member (5) Where a member is absent or incapacitated, the Governor in Council may, on the recommendation of the Cree Nation Government and the Naskapi band, appoint a temporary substitute member on such terms as are fixed by the Governor in Council. 94 Section 161 of the Act is replaced by the following: Head office 161 The head office of the Commission shall be in the
City of Val d’Or, Quebec or at such other place as the Governor in Council, on the recommendation of the Cree Nation Government and the Naskapi band, may designate. 95 Section 164 of the Act is replaced by the following:
Commission may delegate its powers 164 The Commission may, by unanimous decision of its members, delegate its powers or duties, except the power referred to in subsection 163(3), to one or more of its members. 96 Subsection 165(1) of the Act is replaced by the
following: Duties of Commission 165 (1) Subject to subsections (2) and (3), the Commission shall (a) with respect to Naskapi beneficiaries, investigate
any representation submitted to it relating to the implementation of this Act, including representations
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relating to the exercise or non-exercise of a power under this Act and the performance or non-performance of a duty under this Act; and (b) with respect to Cree beneficiaries, as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act, investigate any representation submitted to it relating to the implementation of the Agreement, as defined in subsection 2(1) of that Act and the Cree Constitution, as defined in that subsection, including representations relating to the exercise or non-exercise of a power and the performance or non-performance of a duty under that Agreement or the Cree Constitution. 97 (1) Paragraph 166(1)(b) of the Act is replaced by the following: (b) the Naskapi band or each Cree First Nation referred to in the representation; 2009, c. 12, s. 24
(2) Paragraphs 166(1)(d) and (e) of the Act are replaced by the following: (d) in the case of a representation referred to in paragraph 165(1)(a), the Minister; and (e) the Cree Nation Government, if it is referred to in
the representation. (3) Subsection 166(3) of the Act is replaced by the
following: Identity of person who made representation (3) Where a person making a representation to the Commission under this Part so requests, the Commission shall not identify that person in any proceeding under this Part or in any report under section 170. 98 Section 171 of the Act is repealed. 99 Section 173 of the Act is replaced by the following: Application of Part 173 This Part applies only in respect of the succession of a Naskapi beneficiary who dies after the coming into force of this Part and who, at the time of his or her death, was domiciled on Category IA-N land. 2000, c. 12, ss. 90(1) and (2)
100 (1) The definitions consorts and family council in section 174 of the Act are replaced by the following:
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consorts means two persons (a) who are married and whose marriage was solemnized in accordance with, or is recognized under, the laws of the Province, (b) who are cohabiting in a conjugal relationship, taking into account Naskapi custom, or (c) who are cohabiting in a conjugal relationship, having so cohabited for a period of at least one year; (conjoints) family council means the family council of a deceased Naskapi beneficiary, composed in accordance with section 182; (conseil de famille) (2) Paragraph (b) of the definition child in section
174 of the Act is replaced by the following: (b) was done in accordance with Naskapi custom;
(enfant) 101 Section 175 of the Act is replaced by the following: Lawful heirs on intestate succession 175 For purposes of intestate succession, a surviving
consort and a surviving child are included in the class of lawful heirs of a deceased Naskapi beneficiary. 102 Subsection 176(2) of the Act is replaced by
the following: Wills accepted by Minister (2) The Minister may accept as a will any written instrument signed by a Naskapi beneficiary, or bearing his or her mark, in which he or she indicates his or her wishes or intention with respect to the disposition of his or her property on his or her death. 103 Subsection 178(1) of the Act is replaced by
the following: Representation of minor heirs 178 (1) Where a Naskapi beneficiary who is a minor under the laws of the Province and ordinarily resident on Category IA-N land, inherits movable or immovable property by virtue of a testamentary or an intestate succession, the parents of that beneficiary are the legal guardians of that property. 104 Sections 179 and 180 of the Act are replaced by the following:
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Vacant succession 179 Where a Naskapi beneficiary dies leaving no lawful
heirs or where all the heirs renounce the succession, the deceased’s movable and immovable property become the property of the band, unless the band renounces such succession, in which case it shall be dealt with as a vacant succession. Intestacy 180 On an intestacy of a Naskapi beneficiary, a majority
of the lawful heirs may appoint the band to administer or provide for the administration of the succession (except as regards traditional property), in which case the band may charge a fee for its services. 105 Subsection 181(1) of the Act is replaced by
the following: Disposition of traditional property on intestacy 181 (1) Where a Naskapi beneficiary dies intestate leaving traditional property, the family council of the deceased shall meet within one year of his or her death to decide on the disposition of his or her traditional property. 106 (1) The portion of subsection 182(1) of the English version of the Act before paragraph (a) is replaced by the following:
Composition of family council 182 (1) The family council of a deceased Naskapi beneficiary shall consist of the following person or persons: (2) Subsection 182(2) of the English version of the Act is replaced by the following:
Where no survivors in immediate family (2) Where a deceased Naskapi beneficiary leaves no survivors described in subsection (1), the family council of the deceased shall consist of the three closest surviving relatives of the age of majority, as determined in accordance with the law of the Province, who are ordinarily resident in the Territory as defined in section 2 of the James Bay and Northern Quebec Native Claims Settlement Act. 107 Section 183 of the Act is replaced by the following: Where family council deadlocked 183 Where the family council is unable to reach a decision on the disposition of any part of the deceased’s traditional property, it may request the council of the band to appoint one or more willing persons to act as the
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deceased’s family council in respect of that part of the deceased’s traditional property on whose disposition the family council had been unable to reach a decision. 108 (1) Subsection 184(1) of the Act is replaced by
the following: Circumstances in which band council acts as the family council 184 (1) Where the family council has not reached a decision on the disposition of any part of the deceased’s traditional property within two years after the deceased’s death, the council of the band shall act as the deceased’s family council in respect of that part of the deceased’s traditional property on whose disposition the family council had not reached a decision. (2) The portion of subsection 184(2) of the Act before paragraph (a) is replaced by the following:
Idem (2) Where, on the death of a Naskapi beneficiary,
(3) The portion of subsection 184(2) of the English version of the Act after paragraph (c) is replaced by the following:
the council of the band shall act as the deceased’s family council. 109 Sections 185 and 186 of the English version of
the Act are replaced by the following: Effect of disposition 185 A disposition of any traditional property of a deceased Naskapi beneficiary by the deceased’s family council pursuant to this Part passes the property in question to the recipient as of the moment when the recipient takes possession of the property, and any debt in respect of that property thenceforth becomes the responsibility of the recipient.
Where a recipient renounces traditional property 186 Where any person designated by the family council of a deceased Naskapi beneficiary to receive the deceased’s traditional property pursuant to this Part renounces the property in question before taking possession of it, and no other person is designated by the family council within six months of such renunciation, the disposition of that property shall thenceforth be governed by the laws of the Province relating to intestate succession.
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110 (1) Paragraph 187(1)(a) of the Act is replaced by the following: (a) in subsection (2), a Naskapi beneficiary who is an Indian as defined in the Indian Act; and (2) The portion of subsection 187(2) of the French version of the Act before paragraph (a) is replaced by the following:
Idem (2) Pour l’application de la présente partie, sont considérés comme situés en permanence sur les terres de catégorie IA-N les biens personnels : 2009, c. 12, s. 90(2)
(3) Paragraphs 187(2)(a) to (c) of the Act are replaced by the following: (a) that became the property of the band by virtue of section 15, as it read on July 3, 1984, and had been purchased by Canada with money appropriated by Parliament, (b) that is purchased by Canada after the coming into
force of this Part with money appropriated by Parliament for the use and benefit of Indians or the band, or (c) that is given, after the coming into force of this Part, to Indians or to the band under a treaty or agreement between the band and Canada (4) The portion of subsection 187(2) of the English version of the Act after paragraph (c) is replaced by the following:
shall be deemed always to be situated on Category IA-N land. 111 (1) Paragraphs 188(1)(a) and (b) of the Act
are replaced by the following: (a) the interest of an Indian or the band in Category
IA-N land; and (b) the personal property of an Indian or the band situated on Category IA-N land. (2) Paragraph 188(2)(a) of the Act is replaced by the following: (a) neither an Indian nor the band is subject to taxation in respect of the ownership, occupation, possession or use of any property described in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property; and
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2009, c. 12, s. 26
112 Section 190 of the Act is replaced by the following: Property exempt from seizure, etc. 190 (1) Subject to this Part, movable and immovable
property situated on Category IA-N land and belonging to a Naskapi beneficiary or an Indian ordinarily resident on Category IA-N land, and any right or interest of such a person in Category IA-N land, is not subject to privilege, hypothec or any other charge, or to attachment, levy, seizure or execution, in favour of or at the instance of any person other than a Naskapi beneficiary, the band or an Indian ordinarily resident on Category IA-N land.
Property exempt from seizure, etc. (2) Subject to this Part, movable and immovable property situated on Category IA-N land and belonging to the band is not subject to privilege, hypothec or any other charge, or to attachment, levy, seizure or execution, in favour of or at the instance of any person other than a Naskapi beneficiary, the band or an Indian ordinarily resident on Category IA-N land.
Idem (3) The right or interest of the band in its Category IA-N
land is not subject to privilege, hypothec or any other charge, or to attachment, levy, seizure or execution, in favour of or at the instance of any person.
Idem (4) A right or interest in Category IA-N land of a person other than a Naskapi beneficiary or the band, or the immovable property of such person situated on Category IA-N land, is not subject to attachment, levy, seizure or execution in favour of or at the instance of any person other than a Naskapi beneficiary or the band, except where the band has authorized that person to pledge, charge or hypothecate that right or interest or immovable property, in which case creditors may exercise their normal remedies in relation to that pledge, charge or hypothecation.
Conditional sales (5) A person who sells movable property to (a) a Naskapi beneficiary, (b) an Indian ordinarily resident on Category IA-N land, or (c) the band
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under an agreement whereby the right of property or right of possession thereto remains wholly or in part in the seller may exercise his or her rights under that agreement notwithstanding that the movable property is situated on Category IA-N land. 2009, c. 12, s. 27
113 Section 191 of the Act is replaced by the following: Property deemed situated on Category IA-N land 191 For the purposes of section 190, movable property (a) that became the property of the band by virtue of
section 15, as it read on July 3, 1984, and had been purchased with money appropriated by Parliament, (b) that is purchased after the coming into force of this Part with money appropriated by Parliament or by the legislature of Quebec for the use and benefit of Indians, Naskapi beneficiaries, or the band, or (c) that is, after the coming into force of this Part, provided to Naskapi beneficiaries or the band under a treaty or agreement between the band and Canada
shall be deemed always to be situated on Category IA-N land.
114 (1) Subsection 192(1) of the Act is repealed.
(2) The portion of subsection 192(2) of the Act before paragraph (a) is replaced by the following:
Property deemed to be property of the Naskapi band (2) Where the band has the authority to delegate the
power to coordinate and administer a program to the Naskapi Development Corporation and has so delegated, movable property that (3) Paragraph 192(2)(c) of the Act is replaced by
the following: (c) was purchased with money appropriated by Parliament or by the legislature of Quebec for the use and benefit of Indians, Naskapi beneficiaries or the band
(4) The portion of subsection 192(2) of the English version of the Act after paragraph (c) is replaced by the following:
shall, for the purposes of section 190, be deemed always to be the property of the band.
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115 Subsection 193(1) of the Act is replaced by
the following: Waiver of exemption 193 (1) A Naskapi beneficiary or an Indian ordinarily
resident on Category IA-N land may, in writing, waive the exemption conferred by subsection 190(1) in favour of any person, on such terms and conditions as are agreed to by the parties, but, in the case of a right or interest in Category IA-N land, the consent of the band must be obtained to the waiver and the terms and conditions thereof, and the band’s consent must be confirmed by the electors of the band at a special band meeting or referendum. 2009, c. 12, s. 28
116 Section 194 of the Act is repealed. 117 (1) The portion of subsection 196(1) of the
Act before paragraph (a) is replaced by the following: Agreements for policing services 196 (1) The band may, with the approval of the Attorney General of Quebec and the provincial Minister responsible for municipal affairs, enter into an agreement with
(2) Paragraph 196(1)(b) of the Act is replaced by
the following: (b) the Cree Nation Government, (3) Subsection 196(1) of the Act is amended by adding “or” after paragraph (c) and by repealing paragraph 196(1)(d). (4) The portion of subsection 196(1) of the English version of the Act after paragraph (e) is replaced by the following:
for the provision of policing services on its Category IA-N land. 2009, c. 12, s. 29
(5) Subsection 196(1.1) of the Act is repealed.
2009, c. 12, s. 30
118 Section 197 of the Act is replaced by the following:
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Offences under Act 197 Every person who commits an offence under subsection 38(6), section 44, subsection 91(2), section 95, subsection 100(4) or section 108 is liable on summary conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding six months or to both.
2009, c. 12, s. 31
119 Subsection 199(2) of the Act is replaced by the following:
By-law may fix maximum punishment (2) A by-law made under this Act may stipulate a maximum fine or a maximum term of imprisonment, or both, for contravention of the by-law, but the maximum fine or maximum term of imprisonment may not exceed $5,000 or six months, respectively. 120 The Act is amended by adding the following after section 199:
Alternative procedure — ticketing scheme 199.1 In addition to the summary conviction procedures of Part XXVII of the Criminal Code, a proceeding in respect of a contravention indicated in the by-laws made under section 48.1 of this Act may be commenced in accordance with the ticketing scheme established by those by-laws. 121 (1) The portion of subsection 200(1) of the Act before paragraph (a) is replaced by the following:
Jurisdiction of justices of the peace 200 (1) In addition to the courts and persons having jurisdiction in respect of the offences listed in paragraphs (a) and (b), justices of the peace appointed pursuant to section 12.4.1 of the Northeastern Quebec Agreement have jurisdiction in respect of (2) Paragraph 200(1)(b) of the Act is replaced by the following: (b) offences under the following provisions of the Criminal Code: section 266 (assault), section 445 (injuring or endangering animals) and section 445.1 (cruelty to animals). (3) Subsection 200(2) of the Act is replaced by the
following: Summary conviction court (2) For the purpose of exercising their jurisdiction in respect of offences listed in paragraphs (1)(a) and (b), the
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justices of the peace referred to in subsection (1) are a summary conviction court within the meaning of Part XXVII of the Criminal Code.
Terminology Replacement of “a band” with “the band” 122 The English version of the Act is amended by
replacing “a band” with “the band” in the following provisions: (a) the definitions councillor and referendum in subsection 2(1); (b) section 9; (c) the portion of subsection 22(2) before paragraph (a) and subsection (3); (d) subsection 23(3); (e) sections 25 and 26; (f) section 39; (g) the portion of subsection 40(1) before paragraph (a); (h) the portion of subsection 41(1) before paragraph (a) and subsection (3); (i) subsection 44(1); (j) the portion of subsection 45(2) before paragraph (a), the portion of subsection (4) before paragraph (a) and subsection (6); (k) the portion of subsection 47(1) before paragraph (a); (l) the portion of subsection 48(1) before paragraph (a); (m) the portion of subsection 50(2) before paragraph (a); (n) subsection 51(1); (o) subsection 52(2); (p) section 54; (q) subsection 55(1); (r) section 64; (s) subsections 74(1) and (2);
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(t) subsection 75(1); (u) subsection 76(1); (v) subsections 77(1) and (2); (w) subsections 82(1) and (2); (x) the portion of subsection 83(1) before paragraph (a); (y) section 84; (z) subsections 86(1), (2) and (4); (z.1) subsection 89(1) and the portion of subsection (2) before paragraph (a); (z.2) subsection 90(1), the portion of subsection (2) before paragraph (a) and subsections (3) to (6); (z.3) the portion of subsection 91(1) before paragraph (a); (z.4) the portion of section 92 before paragraph
(a); (z.5) the portion of subsection 93(1) before
paragraph (a); (z.6) subsections 94(3) and (4); (z.7) subsection 96(1); (z.8) the portion of subsection 97(1) before paragraph (a) and subsection (3); (z.9) subsection 100(2); (z.10) the portion of subsection 113(4) before paragraph (a); (z.11) subsections 122(1) to (4); (z.12) paragraphs 124(1)(a) and (b); (z.13) the portion of subection 132(1) before
paragraph (a); (z.14) subsections 136(5) and (7) to (9); (z.15) subsections 137(1) and (2); (z.16) subsection 139(1); (z.17) subsection 142(1);
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(z.18) the portion of section 146 before paragraph (a); (z.19) section 149; (z.20) paragraphs 150(1)(a) and (b); (z.21) the portion of subsection 152(1) before
paragraph (a) and subsection (2); (z.22) sections 154 and 155; (z.23) subparagraph 156(c)(i); (z.24) the portion of subsection 188(1) before paragraph (a); (z.25) subsection 193(3); (z.26) subsection 202(1); and (z.27) subsections 203(1) and (2).
Replacement of “IA or IA-N” with “IA-N” 123 The Act is amended by replacing “IA or IAN” with “IA-N” in the following provisions: (a) subparagraph 22(2)(a)(i); (b) subparagraph 45(1)(h)(i); (c) paragraph 47(1)(a); (d) section 101; (e) paragraph 108(1)(b); (f) the heading of Part VII; (g) subsection 121(2); (h) subparagraphs 129(c)(i) and (d)(i); (i) subsection 130(2); (j) section 131; (k) paragraphs 132(1)(a) and (b); (l) the portion of subsection 135(2) before paragraph (a); (m) section 140; (n) subsections 145(1) to (3); (o) section 148;
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(p) the portion of subsection 150(1) before
paragraph (a) and subsection (2); (q) paragraphs 151(f) and (h); (r) paragraph 177(a); and (s) subsection 196(2).
PART 3
Transitional Provisions, Related and Consequential Amendments and Coordinating Amendments Transitional Provisions Cree-Naskapi Commission’s report to Parliament 124 (1) The Cree-Naskapi Commission may prepare and submit to the Minister of Indian Affairs and Northern Development a last report in English, French, Cree and Naskapi, for the period beginning on the day that follows the end of the period for which the 2016 Report of the CreeNaskapi Commission was completed and ending on the day on which section 98 comes into force, on the implementation of the Cree-Naskapi (of Quebec) Act, and the Minister shall cause the report to be laid before each House of Parliament on any of the first 10 days on which that House is sitting after the day on which the Minister receives it. Circulation of report (2) As soon as feasable after the report is laid before each House of Parliament, the Minister shall send a copy of the report to the Cree Nation Government, the Naskapi Development Corporation, the council of each Cree First Nation and the council of the Naskapi band. Definitions (3) The following definitions apply in this section.
Cree First Nation has the same meaning as in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act. (première nation crie)
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Chapter 4: An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada ... PART 3 Transitional Provisions, Related and Consequential Amendments and Coordinating Amendments Transitional Provisions Sections 124-126
Cree-Naskapi Commission means the Commission established by section 158 of the Naskapi and the Cree-Naskapi Commission Act. (Commission crienaskapie) Cree Nation Government has the same meaning as in subsection 2(1) of the Cree Nation of Eeyou Istchee Governance Agreement Act. (Gouvernement de la nation crie) Naskapi band has the same meaning as in subsection 2(1) of the Naskapi and the Cree-Naskapi Commission Act. (bande naskapie) Naskapi Development Corporation has the same meaning as in subsection 2(1) of the Naskapi and the Cree-Naskapi Commission Act. (Société de développement des Naskapis)
2000, c. 12
Related Amendment to the Modernization of Benefits and Obligations Act 125 Sections 89 and 90 of the Modernization of
Benefits and Obligations Act are repealed.
Consequential Amendments R.S.C., c. 1970, c. V-4
Veterans’ Land Act 126 Subsection 46(4) of the Veterans’ Land Act is
amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) Category IA-N land, as defined in subsection 2(1)
of the Naskapi and the Cree-Naskapi Commission Act; or (b.1) Category IA land, as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act.
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Chapter 4: An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada ... PART 3 Transitional Provisions, Related and Consequential Amendments and Coordinating Amendments Consequential Amendments Access to Information Act Sections 127-129
R.S., c. A-1
Access to Information Act 127 Subsection 13(3) of the Access to Information Act is amended by adding the following after paragraph (f): (f.1) the Cree Nation Government, as defined in subsection 2(1) of the Cree Nation of Eeyou Istchee Governance Agreement Act or a Cree First Nation, as defined in subsection 2(2) of that Act;
R.S., c. E-21
Expropriation Act 128 Subsection 4(2) of the Expropriation Act is
replaced by the following: Exception (2) No interest in land that is Category IA-N land, as defined in subsection 2(1) of the Naskapi and the CreeNaskapi Commission Act, may be expropriated under this Part without the consent of the Governor in Council.
Exception (2.1) No interest in land that is Category IA land, as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act, may be expropriated under this Part without the consent of the Governor in Council.
R.S., c. L-6
Canada Lands Surveys Act 129 Subparagraph 24(1)(a)(ii) of the Canada Lands Surveys Act is replaced by the following: (ii) Category IA-N land, as defined in subsection
2(1) of the Naskapi and the Cree-Naskapi Commission Act, (ii.1) Category IA land, as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act,
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Chapter 4: An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada ... PART 3 Transitional Provisions, Related and Consequential Amendments and Coordinating Amendments Consequential Amendments Payments in Lieu of Taxes Act Sections 130-132
R.S., c. M-13; 2000, c. 8, s. 2
Payments in Lieu of Taxes Act 130 Paragraph (c) of the definition taxing authority in subsection 2(1) of the Payments in Lieu of Taxes Act is replaced by the following: (c) the band, as defined in subsection 2(1) of the
Naskapi and the Cree-Naskapi Commission Act, if it levies and collects a tax on interests in Category IA-N land as defined in that subsection, (c.1) any Cree First Nation, as defined in subsection
2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act that levies and collects a tax on interests in Category IA land, as defined in that subsection, R.S., c. N-7
National Energy Board Act 131 Paragraph 78(3)(b) of the National Energy
Board Act is replaced by the following: (b) Category IA-N land, as defined in subsection 2(1)
of the Naskapi and the Cree-Naskapi Commission Act; (b.1) Category IA land, as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act; or R.S., c. P-21
Privacy Act 132 (1) Paragraph 8(6)(b) of the Privacy Act is
replaced by the following: (b) the band, as defined in subsection 2(1) of the
Naskapi and the Cree-Naskapi Commission Act; (2) Subsection 8(7) of the Act is amended by adding the following after paragraph (f): (f.1) the Cree Nation Government, as defined in
subsection 2(1) of the Cree Nation of Eeyou Istchee Governance Agreement Act or a Cree First Nation, as defined in subsection 2(2) of that Act;
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Chapter 4: An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada ... PART 3 Transitional Provisions, Related and Consequential Amendments and Coordinating Amendments Consequential Amendments Specific Claims Tribunal Act Sections 133-135
2008, c. 22
Specific Claims Tribunal Act 133 (1) The reference to
Cree-Naskapi (of Quebec) Act Loi sur les Cris et les Naskapis du Québec in Part 1 of the schedule to the Specific Claims Tribunal Act is replaced by the following: Naskapi and the Cree-Naskapi Commission Act Loi sur les Naskapis et la Commission crie-naskapie (2) Part 1 of the schedule to the Act is amended
by adding the following in alphabetical order: Cree Nation of Eeyou Istchee Governance Agreement Act Loi sur l’accord concernant la gouvernance de la nation crie d’Eeyou Istchee
Coordinating Amendments 2009, c. 23
134 On the first day on which both subsection
19(2) of this Act is in force and section 352 of the Canada Not-for-profit Corporations Act has produced its effects, subsection 23(2) of the Naskapi and the Cree-Naskapi Commission Act is replaced by the following:
Canada Not-for-profit Corporations Act (2) The Canada Not-for-profit Corporations Act does not apply to the band.
Bill — Impact Assessment, Canadian Energy Regulator and Navigation Protection 135 (1) Subsections (2) to (4) apply if a Bill entitled An Act to enact the Impact Assessment Act and the Canadian Energy Regulator Act, to amend the Navigation Protection Act and to make consequential amendments to other Acts (in this section referred to as the “other Act”) is introduced in the 1st session of the 42nd Parliament and receives royal assent.
(2) If section 10 of the other Act comes into force before section 131 of this Act, then
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Chapter 4: An Act to give effect to the Agreement on Cree Nation Governance between the Crees of Eeyou Istchee and the Government of Canada ... PART 3 Transitional Provisions, Related and Consequential Amendments and Coordinating Amendments Coordinating Amendments Section 135
(a) that section 131 is deemed never to have
come into force and is repealed; and (b) paragraph 317(3)(a) of the Canadian Energy Regulator Act is replaced by the following: (a) Category IA-N land, as defined in subsection 2(1)
of the Naskapi and the Cree-Naskapi Commission Act; (a.1) Category IA land, as defined in subsection 2(2)
of the Cree Nation of Eeyou Istchee Governance Agreement Act; or (3) If section 131 of this Act comes into force before section 10 of the other Act, then, on the day on which that section 10 comes into force, paragraph 317(3)(a) of the Canadian Energy Regulator Act is replaced by the following: (a) Category IA-N land, as defined in subsection 2(1)
of the Naskapi and the Cree-Naskapi Commission Act; (a.1) Category IA land, as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act; or (4) If section 131 of this Act comes into force on the same day as section 10 of the other Act, then (a) that section 131 is deemed never to have come into force and is repealed; and (b) paragraph 317(3)(a) of the Canadian Energy Regulator Act is replaced by the following:
(a) Category IA-N land, as defined in subsection 2(1)
of the Naskapi and the Cree-Naskapi Commission Act; (a.1) Category IA land, as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act; or
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 6
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2018
ASSENTED TO MARCH 29, 2018 BILL C-72
SUMMARY This enactment grants the sum of $4,030,119,633 towards defraying charges and expenses of the federal public administration for the fiscal year ending March 31, 2018 that are not otherwise provided for.
i
64-65-66-67 ELIZABETH II
CHAPTER 6
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2018 [Assented to 29th March, 2018] MOST GRACIOUS SOVEREIGN, Preamble
Whereas it appears by message from Her Excellency the Right Honourable Julie Payette, Governor General and Commander-in-Chief of Canada, and the Estimates accompanying that message, that the sums mentioned below are required to defray certain expenses of the federal public administration, not otherwise provided for, for the fiscal year ending March 31, 2018, and for other purposes connected with the federal public administration; May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, that: Short title 1 This Act may be cited as the Appropriation Act No. 5,
2017–18. $4,030,119,633 granted for 2017–18 2 There may be paid out of the Consolidated Revenue
Fund a sum not exceeding in the aggregate $4,030,119,633 towards defraying the various charges and expenses of the federal public administration for the fiscal year ending March 31, 2018, not otherwise provided for, which is the total of the amounts of the items set out in the Supplementary Estimates (C) for that fiscal year as set out in Schedules 1 and 2.
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Chapter 6: Appropriation Act No. 5, 2017–18 Sections 3-6
Transfers of appropriations 3 The transfers of appropriations set out in the Estimates referred to in section 2 are deemed to have been authorized on April 1, 2017. Purpose of each item 4 (1) The amount authorized by this Act to be paid in respect of an item may be paid only for the purposes, and subject to any terms and conditions, specified in the item. Effective date (2) The provisions of each item set out in Schedules 1
and 2 are deemed to have effect as of April 1, 2017. Commitments 5 (1) Where an item in the Estimates referred to in section 2 confers authority to enter into commitments up to an amount stated in those Estimates or increases the amount up to which commitments may be entered into under any other Act, or where a commitment is to be entered into under subsection (2), the commitment may be entered into in accordance with the terms of that item or in accordance with that subsection if the amount of the commitment proposed to be entered into, together with all previous commitments entered into in accordance with this section or under that other Act, does not exceed the total amount of the commitment authority stated in that item or calculated in accordance with that subsection.
Commitment limits — revenue-spending authority (2) Where an item in the Estimates referred to in section 2 or a provision of any Act confers authority to spend revenues, commitments may be entered into in accordance with the terms of that item or provision up to an amount equal to the aggregate of (a) the amount, if any, appropriated in respect of that item or provision, and (b) whichever is greater: the amount of revenues actually received or the amount of the estimated revenues set out in those Estimates for that item or in respect of that provision. Adjustments in accounts of Canada — Schedule 1 6 An appropriation that is granted by this Act or any other Act and referred to in Schedule 1 may be charged after the end of the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that fiscal year are tabled in Parliament, for the purpose of making adjustments in the
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Chapter 6: Appropriation Act No. 5, 2017–18 Sections 6-7
accounts of Canada for that fiscal year that do not require payments out of the Consolidated Revenue Fund. Adjustments in accounts of Canada — Schedule 2 7 (1) An appropriation that is granted by this Act or any other Act and referred to in Schedule 2 may be charged after the end of the fiscal year following the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that second fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that second fiscal year that do not require payments out of the Consolidated Revenue Fund.
Order of payment (2) Despite any other provision of this Act, amounts appropriated by this Act and set out in Schedule 2 may be paid and applied at any time on or before March 31, 2019, so long as every payment is charged first against the relevant amount appropriated under any Act that is earliest in time until that amount is exhausted, next against the relevant amount appropriated under any other Act, including this Act, that is next in time until that amount is exhausted and so on. The balance of amounts so appropriated by this Act that have not been charged, subject to the adjustments referred to in section 37 of the Financial Administration Act, lapse at the end of the fiscal year following the fiscal year ending March 31, 2018.
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
SCHEDULE 1
Based on Supplementary Estimates (C), 2017–18, the amount gr items set out in this Schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items
ATLANTIC CANADA OPPORTUNITIES AGENCY Agence de promotion économique du Canada atlantiqu 5c
– The grants listed in any of the Estimates for the fiscal ye – Contributions CANADA COUNCIL FOR THE ARTS Conseil des Arts du Canada
1c
– Payments to the Council to be used for the furtherance section 8 of the Canada Council for the Arts Act CANADA MORTGAGE AND HOUSING CORPORATION Société canadienne d’hypothèques et de logement
1c
– Payments to reimburse the Corporation for the amount grants, contributions and expenditures made, and losse curred, (a) under the National Housing Act; or
(b) in the course of the exercise of powers or the car functions conferred on the Corporation under any o accordance with the Corporation’s authority under t Housing Corporation Act CANADIAN ENVIRONMENTAL ASSESSMENT AGENCY Agence canadienne d’évaluation environnementale 1c
– Program expenditures – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) the conduct of environmental assessments by a (b) the provision of training; and
(c) the provision of internal support services under s CANADIAN FOOD INSPECTION AGENCY Agence canadienne d’inspection des aliments 1c
– Operating expenditures – Contributions CANADIAN INSTITUTES OF HEALTH RESEARCH Instituts de recherche en santé du Canada
5c
– The grants listed in any of the Estimates for the fiscal ye CANADIAN MUSEUM OF HISTORY Musée canadien de l’histoire
1c
– Payments to the Museum for operating and capital expe
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
Vote No.
Items CORRECTIONAL SERVICE OF CANADA Service correctionnel du Canada
1c
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to deposit into the Inmate Welfare Fund reven cal year from projects operated by inmates and finance
– Authority to operate canteens in federal institutions and fiscal year, revenue from sales into the Inmate Welfare
– Payments, in accordance with terms and conditions pre in Council,
(a) to or on behalf of discharged inmates who suffer caused by participation in normal program activity i
(b) to dependants of deceased inmates and discharg deaths resulted from participation in normal progra tutions
– Authority for the Minister of Public Safety and Emergen to the approval of the Governor in Council, to enter into province for
(a) the confinement in institutions of that province o committed or transferred to a penitentiary;
(b) compensation for the maintenance of such perso
(c) payment in respect of the construction and relate tions COURTS ADMINISTRATION SERVICE Service administratif des tribunaux judiciaires 1c
– Program expenditures DEPARTMENT OF AGRICULTURE AND AGRI-FOOD Ministère de l’Agriculture et de l’Agroalimentaire
5c
– Capital expenditures
10c
– The grants listed in any of the Estimates for the fiscal ye – Contributions DEPARTMENT OF CANADIAN HERITAGE Ministère du Patrimoine canadien
1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the activities of the Canadian Conservation Instit itage Information Network and the Canadian Audio(b) activities undertaken under the Capital Experienc
(c) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5c
– The grants listed in any of the Estimates for the fiscal ye
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
Vote No.
Items – Contributions DEPARTMENT OF CITIZENSHIP AND IMMIGRATION Ministère de la Citoyenneté et de l’Immigration
1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year from the provision of services related to Canada — revenues that it receives in that fiscal year fr services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 7c
– The writing off, as referred to in subsection 25(2) of the Act, of 1,660 debts due to Her Majesty in right of Canad related to immigration loans
10c
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including the provision of goods and ser
DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPM Ministère de l’Emploi et du Développement social 5c
– The grants listed in any of the Estimates for the fiscal ye – Contributions
7c
– The writing off, as referred to in subsection 25(2) of the Act, of 34,240 debts due to Her Majesty in right of Cana to $203,470,823 related to student loans made under th cial Assistance Act DEPARTMENT OF FINANCE Ministère des Finances
1c
– Program expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min DEPARTMENT OF FISHERIES AND OCEANS Ministère des Pêches et des Océans 1c
– Operating expenditures
– Canada’s share of expenses of the international fisherie – Authority to provide free office accommodation for the commissions
2015-2016-2017-2018
Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
Vote No.
Items
– Authority to make recoverable advances in the amounts ternational fisheries commissions of joint cost projects
– Authority to make recoverable advances for transportat er shipping services performed for individuals, outside ernments in the course of, or arising out of, the exercis tion, including aids to navigation and shipping
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) in the course of, or arising from, the activities of Guard; and
(b) from the provision of internal support services u Act
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5c
– Capital expenditures
– Authority to make payments to provinces, municipalitie thorities as contributions towards construction done by – Authority for the purchase and disposal of commercial 10c
– The grants listed in any of the Estimates for the fiscal ye – Contributions
DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVEL Ministère des Affaires étrangères, du Commerce et du 1c
– Operating expenditures, including those related to the a representatives abroad, to the staff of those representa ment of Canadians to the staffs of international organiz
– Authority to make recoverable advances to internationa amounts not exceeding the amounts of the shares of th
– Expenditures in respect of the provision of office accom tional Civil Aviation Organization
– Authority to make recoverable expenditures for assistan distressed Canadian citizens and Canadian residents liv their dependants
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t (a) trade and education fairs; (b) departmental publications; and (c) the following services:
(i) training services provided by the Canadian Fo
(ii) trade missions and other international busine (iii) investment development services, (iv) international telecommunication services,
(v) other services provided abroad to other depa Crown corporations and non-federal organization (vi) specialized consular services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
Vote No.
Items
ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 10c
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including payments for other specified p sion of goods and services for (a) the promotion of trade and investment; and
(b) international humanitarian assistance and assist national security, international development and glo 20c
– Pursuant to subsection 12(2) of the International Develo tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister rect payments for the purpose of contributions to the in tutions may not exceed $232,491,748 in the fiscal year 2
L25c
– Pursuant to subsection 12(2) of the International Develo tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister purchase of shares of international financial institutions ceed $30,420,000 in United States dollars in the fiscal y mated in Canadian dollars at $40,460,000 DEPARTMENT OF HEALTH Ministère de la Santé
1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of services or the sale of products r tion, regulatory activities and medical services; and
(b) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5c
– Capital expenditures
DEPARTMENT OF INDIAN AFFAIRS AND NORTHERN DEV Ministère des Affaires indiennes et du Nord canadien 1c
– Operating expenditures – Expenditures on works, buildings and equipment
– Authority to make expenditures — recoverable or other formed on property that is not federal property and on spect of that property
– Authority to provide, in respect of Indian and Inuit econ ties, for the capacity development for Indians and Inuit terials and equipment – Authority to sell electric power to private consumers in alternative local sources of supply are not available, in and conditions approved by the Governor in Council
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
2015-2016-2017-2018
Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
Vote No.
Items
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 10c
– The grants listed in any of the Estimates for the fiscal ye – Contributions DEPARTMENT OF INDIGENOUS SERVICES CANADA Ministère des Services aux Autochtones du Canada
3c
– Operating expenditures – Expenditures on works, buildings and equipment
– Authority to make expenditures — recoverable or other formed on property that is not federal property and on spect of that property
– Authority to provide, in respect of Indian and Inuit econ ties, for the capacity development for Indians and Inuit terials and equipment – Authority to sell electric power to private consumers in alternative local sources of supply are not available, in and conditions approved by the Governor in Council
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of services or the sale of products r tion and medical services; and
(b) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 7c
– Capital expenditures – Expenditures on buildings, works, land and equipment ownership of which
(a) may be transferred to provincial governments on approved by the Governor in Council; or
(b) may be transferred to Indian bands, groups of In ans at the discretion of the Minister of State styled M Services – Expenditures on buildings, works, land and equipment federal property
– Authority to make recoverable expenditures on roads a amounts not exceeding the shares of provincial govern 13c
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, in the form of monetary payments or the services DEPARTMENT OF INDUSTRY Ministère de l’Industrie 1c
– Operating expenditures
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
Vote No.
Items
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of internal support services under s and the provision of internal support services to the Property Office;
(b) activities and operations related to communicati munications Research Centre;
(c) services and insolvency processes under the Ban Act at the Office of the Superintendent of Bankruptc
(d) activities and operations carried out by Corporat Canada Business Corporations Act, the Boards of Tr operatives Act, the Canada Not-for-profit Corporatio Corporations Act; and
(e) services and regulatory processes for mergers an ters, including pre-merger notifications, advance rul ten opinions, under the Competition Act at the Com
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 10c
– The grants listed in any of the Estimates for the fiscal ye – Contributions DEPARTMENT OF JUSTICE Ministère de la Justice
1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of mandatory legal services to fede agencies;
(b) the provision to Crown corporations, non-federa national organizations of optional legal services tha Department’s mandate; and
(c) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min DEPARTMENT OF NATIONAL DEFENCE Ministère de la Défense nationale 1c
– Operating expenditures
– Authority for total commitments, subject to allotment b of $29,570,334,909 for the purposes of Votes 1, 5 and 10 gardless of the year in which the payment of those com which it is estimated that $11,760,112,207 will come du years)
– Authority, subject to the direction of the Treasury Board penditures or advances in respect of materials supplied formed on behalf of, individuals, corporations, outside departments and agencies and other governments
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
Vote No.
Items – Authority to make payments
(a) in respect of pension, insurance and social secur rangements for employees locally engaged outside
(b) in respect of the administration of such program cluding premiums, contributions, benefit payments, tures made in respect of such employees and for an Treasury Board determines
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5c
– Capital expenditures
10c
– The grants listed in any of the Estimates for the fiscal ye which grants and contributions may include
(a) monetary payments or, in lieu of payment made (i) the provision of goods or services, or (ii) the provision of the use of facilities; and
(b) the contributions that may be approved by the G cordance with section 3 of The Defence Appropriatio
(i) for the provision or transfer of defence equipm
(ii) for the provision of services for defence purpo
(iii) for the provision or transfer of supplies or fac poses DEPARTMENT OF NATURAL RESOURCES Ministère des Ressources naturelles 1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) the sale of forestry and information products;
(b) the issue of licences, permits and certificates und the Explosives Regulations, 2013;
(c) training and certification activities related to the A ferred to in paragraph (b);
(d) research, consultation, testing, analysis and adm research products as part of the departmental opera
(e) the provision of internal support services under s cial Administration Act
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 10c
– The grants listed in any of the Estimates for the fiscal ye – Contributions
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Items
DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PRE Ministère de la Sécurité publique et de la Protection civ 1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5c
– The grants listed in any of the Estimates for the fiscal ye – Contributions
DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT S Ministère des Travaux publics et des Services gouverne 1c
– Operating expenditures for the provision of accommod tral services
– Authority to make recoverable expenditures in relation Canada Pension Plan, the Employment Insurance Act a Management Act
– Authority to expend revenues that it receives during the the provision of accommodation, common and central
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5c
– Capital expenditures including expenditures on works o ty
– Authority to reimburse tenants of federal property for im by the Minister of Public Works and Government Servic L7c
– To increase from $22,000,000 to $36,000,000 the amoun at any time during the period beginning on April 1, 201 31, 2022 for the purposes of Finance Vote L29g, Approp as amended by Supply and Services Vote L15b, Approp 91 DEPARTMENT OF THE ENVIRONMENT Ministère de l’Environnement
1c
– Operating expenditures
– Authority for the Minister of the Environment to engage by different Boards at the remuneration that those Boa
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29. provision of services or the sale of information product tions of the department funded from this Vote, includin (a) research, analysis and scientific services;
2015-2016-2017-2018
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Items (b) hydrometric surveys; (c) regulatory services;
(d) monitoring services, including monitoring servic sands; (e) entry fees; (f) permits; and (g) real property services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 10c
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including ones to developing countries b Fund for the Implementation of the Montreal Protocol t tary payments or the provision of goods, equipment or DEPARTMENT OF TRANSPORT Ministère des Transports 1c
– Operating expenditures
– Authority to make expenditures on other than federal p or arising out of the exercise of jurisdiction in, aeronau – Authority for the payment of commissions for revenue nautics Act
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min DEPARTMENT OF VETERANS AFFAIRS Ministère des Anciens Combattants 1c
– Operating expenditures
– Expenditures related to the upkeep of real property, inc other investigatory planning expenses that do not add property, payment of taxes, insurance and public utiliti
– Expenditures related to, subject to the approval of the G
(a) necessary remedial work on properties construct price contracts and sold under the Veterans’ Land A correct defects for which neither the veteran nor the financially responsible; and
(b) other work on other properties that is required to terest in those properties
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1
Vote No. 5c
Items
– The grants listed in any of the Estimates for the fiscal ye listed for any grant may be increased or decreased, sub the Treasury Board – Contributions
DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICATIO Ministère de la Diversification de l’économie de l’Ouest 5c
– The grants listed in any of the Estimates for the fiscal ye – Contributions LIBRARY AND ARCHIVES OF CANADA Bibliothèque et Archives du Canada
1c
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t viding access to the collection and from the reproductio collection LIBRARY OF PARLIAMENT Bibliothèque du Parlement 1c
– Program expenditures
– Authority to expend revenues that it receives in the fisc tivities NATIONAL RESEARCH COUNCIL OF CANADA Conseil national de recherches du Canada 1c
– Operating expenditures
NATURAL SCIENCES AND ENGINEERING RESEARCH COU Conseil de recherches en sciences naturelles et en géni 1c
– Operating expenditures
5c
– The grants listed in any of the Estimates for the fiscal ye
OFFICE OF THE COMMISSIONER FOR FEDERAL JUDICIAL Bureau du commissaire à la magistrature fédérale 1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of administrative services and judicial training services
– Remuneration, allowances and expenses for judges, inc the Supreme Court of Yukon, the Supreme Court of the and the Nunavut Court of Justice, not provided for by t
OFFICE OF THE CO-ORDINATOR, STATUS OF WOMEN Bureau de la coordonnatrice de la situation de la femm 1c
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d
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Items
ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min OFFICE OF THE PARLIAMENTARY BUDGET OFFICER Bureau du directeur parlementaire du budget 3c
– Program expenditures PRIVY COUNCIL OFFICE Bureau du Conseil privé
1c
– Program expenditures, including
(a) operating expenditures of Commissions of Inqui for;
(b) contributions in respect of costs incurred by pers Commissions of Inquiry; and (c) the operation of the Prime Minister’s residence
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min PUBLIC HEALTH AGENCY OF CANADA Agence de la santé publique du Canada 1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal products, inspection services and the provision of inter der section 29.2 of that Act 10c
– The grants listed in any of the Estimates for the fiscal ye – Contributions REGISTRAR OF THE SUPREME COURT OF CANADA Registraire de la Cour suprême du Canada
1c
– Program expenditures ROYAL CANADIAN MOUNTED POLICE Gendarmerie royale du Canada
1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se 5c
– Capital expenditures
10c
– The grants listed in any of the Estimates for the fiscal ye listed for any grant may be increased or decreased, sub the Treasury Board
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Items – Contributions
SECRETARIAT OF THE NATIONAL SECURITY AND INTELL PARLIAMENTARIANS Secrétariat du Comité des parlementaires sur la sécurit renseignement 3c
– Program expenditures SHARED SERVICES CANADA Services partagés Canada
1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year from the provision of information techn Shared Services Canada Act — revenues that it receive the provision of those services 5c
– Capital expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset cap incurs in that fiscal year — revenues that it receives in t provision of information technology services under the Act
SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNC Conseil de recherches en sciences humaines 5c
– The grants listed in any of the Estimates for the fiscal ye THE FEDERAL BRIDGE CORPORATION LIMITED La Société des ponts fédéraux Limitée
1c
– Payments to the Corporation TREASURY BOARD SECRETARIAT Secrétariat du Conseil du Trésor
1c
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of internal support services under section 29.2 of that A tivities
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rat a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 15c
Compensation Adjustments
– Authority granted to the Treasury Board to supplement for the fiscal year that may need to be partially or fully justments made to terms and conditions of service or e public administration, including the Royal Canadian Mo of members of the Canadian Forces, persons appointed Council and employees of Crown corporations as defin the Financial Administration Act 20c
Public Service Insurance
– Payments, in respect of insurance, pension or benefit pr ments, or in respect of the administration of such progr
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Items
including premiums, contributions, benefits, fees and o in respect of the federal public administration, or any p any other persons that the Treasury Board determines
– Authority to expend any revenues or other amounts tha insurance, pension or benefit programs or other arrang (a) to offset premiums, contributions, benefits, fees respect of those programs or arrangements; and
(b) to provide for the return to eligible employees of der subsection 96(3) of the Employment Insurance A 30c
Paylist Requirements
– Authority granted to the Treasury Board to supplement for the fiscal year for
(a) requirements related to parental and maternity a
(b) entitlements on cessation of service or employm
(c) adjustments that have not been provided from V justments, made to terms and conditions of service federal public administration, including the Royal Ca as well as of members of the Canadian Forces
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1 (French)
ANNEXE 1 D’après le Budget supplémentaire des dépenses (C) 2017-2018, la des postes figurant à la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées. No du crédit
Postes
AGENCE CANADIENNE D’ÉVALUATION ENVIRONNEMEN Canadian Environmental Assessment Agency 1c
– Dépenses du programme – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de ce qui suit :
a) la réalisation d’évaluations environnementales pa b) la formation;
c) la prestation de services de soutien internes en ve cette loi. AGENCE CANADIENNE D’INSPECTION DES ALIMENTS Canadian Food Inspection Agency 1c
– Dépenses de fonctionnement – Contributions AGENCE DE LA SANTÉ PUBLIQUE DU CANADA Public Health Agency of Canada
1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de la vente de produits, de la prestation de de la prestation de services de soutien internes en vertu loi 10c
– Subventions inscrites à tout budget des dépenses pour – Contributions
AGENCE DE PROMOTION ÉCONOMIQUE DU CANADA AT Atlantic Canada Opportunities Agency 5c
– Subventions inscrites à tout budget des dépenses pour – Contributions BIBLIOTHÈQUE DU PARLEMENT Library of Parliament
1c
– Dépenses du programme – Autorisation de dépenser les recettes perçues au cours viennent de ses activités BIBLIOTHÈQUE ET ARCHIVES DU CANADA Library and Archives of Canada
1c
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1 (French)
No du crédit
Postes – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent des droits d’accès à la collectio duction d’éléments de celle-ci
BUREAU DE LA COORDONNATRICE DE LA SITUATION DE Office of the Co-ordinator, Status of Women 1c
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
BUREAU DU COMMISSAIRE À LA MAGISTRATURE FÉDÉR Office of the Commissioner for Federal Judicial Affairs 1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de la prestation de services administratifs ciaire
– Traitements, indemnités et dépenses pour les juges, y c de la Cour suprême du Yukon, de la Cour suprême des Ouest et de la Cour de justice du Nunavut, non prévus BUREAU DU CONSEIL PRIVÉ Privy Council Office 1c
– Dépenses du programme, y compris :
a) les dépenses de fonctionnement des commission
b) les contributions relatives aux frais engagés par d sant devant des commissions d’enquête;
c) le fonctionnement de la résidence du premier min
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUDGET Office of the Parliamentary Budget Officer 3c
– Dépenses du programme
2015-2016-2017-2018
Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1 (French)
No du crédit
Postes CONSEIL DE RECHERCHES EN SCIENCES HUMAINES Social Sciences and Humanities Research Council
5c
– Subventions inscrites à tout budget des dépenses pour
CONSEIL DE RECHERCHES EN SCIENCES NATURELLES E Natural Sciences and Engineering Research Council 1c
– Dépenses de fonctionnement
5c
– Subventions inscrites à tout budget des dépenses pour CONSEIL DES ARTS DU CANADA Canada Council for the Arts
1c
– Paiements au Conseil devant servir aux fins générales p Loi sur le Conseil des Arts du Canada CONSEIL NATIONAL DE RECHERCHES DU CANADA National Research Council of Canada
1c
– Dépenses de fonctionnement GENDARMERIE ROYALE DU CANADA Royal Canadian Mounted Police
1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi 5c
– Dépenses en capital
10c
– Subventions inscrites à tout budget des dépenses pour prévu pour chaque subvention pouvant être modifié so tion du Conseil du Trésor – Contributions INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA Canadian Institutes of Health Research
5c
– Subventions inscrites à tout budget des dépenses pour LA SOCIÉTÉ DES PONTS FÉDÉRAUX LIMITÉE The Federal Bridge Corporation Limited
1c
– Paiements à la Société MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION Department of Citizenship and Immigration
1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice pour la prestation de du programme « Expérience internationale Canada », le cours de cet exercice qui proviennent de la prestation d
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai
2015-2016-2017-2018
Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1 (French)
No du crédit
Postes
d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 7c
– Radiation, au titre du paragraphe 25(2) de la Loi sur la g bliques, de 1 660 dettes relatives à des prêts à des imm té du chef du Canada et s’élevant au total à 397 019 $
10c
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris la fourniture de biens et de se MINISTÈRE DE LA DÉFENSE NATIONALE Department of National Defence 1c
– Dépenses de fonctionnement
– Autorisation de contracter, sous réserve d’affectation pa des engagements totalisant 29 570 334 909 $ à l’égard d ministère, quelle que soit l’année au cours de laquelle s ment afférent à l’un ou l’autre de ces engagements (et tranche de 11 760 112 207 $ deviendra payable dans les
– Autorisation de faire des dépenses ou des avances reco des directives du Conseil du Trésor, à l’égard du matér liers, des sociétés, des organismes extérieurs, d’autres nismes fédéraux et d’autres administrations, ou des se nom – Autorisation d’effectuer des paiements dans le cadre :
a) de programmes de pension, d’assurance et de sé ententes pour les employés recrutés sur place à l’ex
b) de l’administration de ces programmes ou entent contributions, avantages, frais et autres dépenses en ployés recrutés sur place à l’extérieur du Canada et déterminées par le Conseil du Trésor.
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5c
– Dépenses en capital
10c
– Subventions inscrites à tout budget des dépenses pour tions, y compris :
a) les montants versés à un bénéficiaire ou ce qui en pour : (i) la fourniture de biens ou de services, (ii) l’utilisation d’installations;
b) les contributions pouvant être approuvées par le aux termes de l’article 3 de la Loi de 1950 sur les cré
(i) l’acquisition ou le transfert d’équipement de d (ii) la fourniture de services aux fins de défense,
(iii) l’acquisition ou le transfert de fournitures ou de défense.
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1 (French)
No du crédit
Postes MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOMIE DE Department of Western Economic Diversification
5c
– Subventions inscrites à tout budget des dépenses pour – Contributions
MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIMENTA Department of Agriculture and Agri-Food 5c
– Dépenses en capital
10c
– Subventions inscrites à tout budget des dépenses pour – Contributions MINISTÈRE DE LA JUSTICE Department of Justice
1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de ce qui suit :
a) les services juridiques fournis de manière obligat ganismes fédéraux;
b) les services juridiques — conformes au mandat d manière facultative à des sociétés d’État et à des org ou internationales;
c) les services de soutien internes fournis en vertu d loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P MINISTÈRE DE LA SANTÉ Department of Health 1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de ce qui suit :
a) la prestation de services ou la vente de produits s tion de la santé, aux activités de réglementation et a
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5c
– Dépenses en capital
2015-2016-2017-2018
Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 1 (French)
No du crédit
Postes
MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PROTE Department of Public Safety and Emergency Preparedn 1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5c
– Subventions inscrites à tout budget des dépenses pour – Contributions
MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT SOCIA Department of Employment and Social Development 5c
– Subventions inscrites à tout budget des dépenses pour
7c
– Radiation, au titre du paragraphe 25(2) de la Loi sur la g bliques, de 34 240 dettes relatives à des prêts d’études fédérale sur l’aide financière aux étudiants, dues à Sa M Canada et s’élevant au total à 203 470 823 $
– Contributions
MINISTÈRE DE L’ENVIRONNEMENT Department of the Environment 1c
– Dépenses de fonctionnement
– Autorisation au ministre de l’Environnement d’engager dont les commissions peuvent avoir besoin et verseme ments déterminés par celles-ci
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi et de ce qui suit :
a) les services de recherche, les services d’analyse e fiques; b) les relevés hydrologiques; c) les services de réglementation;
d) les services de surveillance, notamment les activi sables bitumineux; e) les droits d’entrée; f) les permis; g) les services de biens immobiliers.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
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No du crédit 10c
Postes
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris celles aux pays en développem téral pour l’application du Protocole de Montréal, sous argent ou de fourniture de biens, d’équipement ou de s MINISTÈRE DE L’INDUSTRIE Department of Industry 1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de ce qui suit :
a) la prestation de services de soutien internes en ve cette loi et de services de soutien internes à l’Office lectuelle du Canada;
b) les activités liées aux recherches sur les commun recherches sur les communications;
c) les services et la procédure d’insolvabilité, au titre l’insolvabilité, au Bureau du surintendant des faillite
d) les activités de Corporations Canada au titre de la sociétés par actions, de la Loi sur les chambres de c dienne sur les coopératives, de la Loi canadienne su non lucratif et de la Loi sur les corporations canadie
e) les services et la procédure réglementaire au Bure pour les fusions et toute chose s’y rapportant, y com une fusion, les certificats de décision préalable et le de la Loi sur la concurrence.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 10c
– Subventions inscrites à tout budget des dépenses pour – Contributions
MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMERC DÉVELOPPEMENT Department of Foreign Affairs, Trade and Development 1c
– Dépenses de fonctionnement, y compris celles liées à la tants du Canada à l’étranger, à leur personnel et aux Ca gouvernement canadien au personnel d’organismes in
– Autorisation de faire des avances recouvrables à des or jusqu’à concurrence de la valeur des actions détenues nismes
– Dépenses relatives aux locaux de l’Organisation de l’av
– Autorisation d’effectuer des dépenses recouvrables pou sidents canadiens domiciliés à l’extérieur du Canada qu à l’étranger, y compris leurs personnes à charge, et pou
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent de ce qui suit : a) les foires commerciales et éducatives;
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No du crédit
Postes b) les publications ministérielles; c) la prestation des services suivants :
(i) la formation offerte par l’Institut canadien du s (ii) les missions commerciales et autres services commerce international,
(iii) les services de développement des investisse
(iv) les services de télécommunication internatio
(v) les autres services fournis à l’étranger à d’aut nismes, sociétés d’État et autres organisations no (vi) les services consulaires spécialisés.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 10c
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris les paiements à d’autres fins p de biens et de services pour :
a) la promotion du commerce et de l’investissement b) l’aide humanitaire internationale et l’aide fournie internationale, le développement international et la 20c
– Aide financière fournie par le ministre des Affaires étran avec le ministre des Finances, à titre de contributions a internationales pour l’exercice 2017-2018, qui, conform 12(2) de la Loi d’aide au développement international (i ne dépasse pas 232 491 748 $
L25c
– Achat d’actions d’institutions financières internationale 2017-2018 pour une somme d’au plus 30 420 000 $ US — CAN —, effectué en conformité avec le paragraphe 12(2 veloppement international (institutions financières) et g fournie par le ministre des Affaires étrangères, en cons des Finances
MINISTÈRE DES AFFAIRES INDIENNES ET DU NORD CAN Department of Indian Affairs and Northern Developmen 1c
– Dépenses de fonctionnement
– Dépenses relatives aux ouvrages, bâtiments et matériel
– Autorisation d’effectuer des dépenses — recouvrables o travaux effectués sur des propriétés n’appartenant pas et aux services fournis à l’égard de celles-ci
– Autorisation d’affecter des fonds dans le cadre d’activit économique des Indiens et des Inuits, relatives au déve des Indiens et des Inuits et à l’approvisionnement en m
– Autorisation de vendre de l’électricité, conformément a par le gouverneur en conseil, aux consommateurs qui s vant dans des centres éloignés lorsque ces derniers n’o alternatives locales d’approvisionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
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Postes
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 10c
– Subventions inscrites à tout budget des dépenses pour – Contributions MINISTÈRE DES ANCIENS COMBATTANTS Department of Veterans Affairs
1c
– Dépenses de fonctionnement
– Dépenses afférentes à l’entretien de propriétés immobi latives à des travaux de génie et de recherche techniqu valeur tangible à la propriété ainsi que le paiement des vices publics
– Sous réserve de l’approbation du gouverneur en conse rentes :
a) aux travaux de réparation nécessaires sur des pro vertu de contrats particuliers à prix ferme et vendue sur les terres destinées aux anciens combattants (S. de corriger des défectuosités dont ni l’ancien comba peuvent être tenus financièrement responsables;
b) à tout autre travail qui s’impose sur d’autres prop der l’intérêt que le directeur y possède.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5c
– Subventions inscrites à tout budget des dépenses pour inscrit à chacune des subventions pouvant être modifié bation du Conseil du Trésor – Contributions MINISTÈRE DES FINANCES Department of Finance
1c
– Dépenses du programme
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
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No du crédit
Postes MINISTÈRE DES PÊCHES ET DES OCÉANS Department of Fisheries and Oceans
1c
– Dépenses de fonctionnement
– Participation du Canada aux dépenses des commission pêches
– Autorisation de fournir gratuitement des locaux aux com nales des pêches
– Autorisation de faire des avances recouvrables équivale quote-part de ces commissions dans les programmes à
– Autorisation de faire des avances recouvrables pour de d’arrimage et d’autres services de la marine marchande liers, à des organismes indépendants et à d’autres gou l’exercice de sa compétence en matière de navigation, navigation et à la navigation maritime
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de ce qui suit : a) les activités de la Garde côtière canadienne;
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5c
– Dépenses en capital
– Autorisation de faire des paiements aux provinces, aux torités locales ou privées à titre de contributions à des entrepris par ces administrations ou autorités
– Autorisation d’acheter des bateaux de pêche commerci 10c
– Subventions inscrites à tout budget des dépenses pour – Contributions MINISTÈRE DES RESSOURCES NATURELLES Department of Natural Resources
1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de ce qui suit : a) la vente de produits d’information et de produits
b) la délivrance de licences, de permis et de certifica les explosifs et du Règlement de 2013 sur les explos c) la formation et les attestations de formation liées visés à l’alinéa b);
d) la perception, dans le cadre des activités du minis services de recherche, de consultation, d’évaluation tration et pour l’accès à des travaux de recherche;
e) la prestation de services de soutien internes en ve Loi sur la gestion des finances publiques.
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No du crédit
Postes
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 10c
– Subventions inscrites à tout budget des dépenses pour – Contributions
MINISTÈRE DES SERVICES AUX AUTOCHTONES DU CAN Department of Indigenous Services Canada 3c
– Dépenses de fonctionnement
– Dépenses relatives aux ouvrages, bâtiments et matériel
– Autorisation d’effectuer des dépenses — recouvrables o travaux effectués sur des propriétés n’appartenant pas et aux services fournis à l’égard de celles-ci
– Autorisation d’affecter des fonds dans le cadre d’activit économique des Indiens et des Inuits, relatives au déve des Indiens et des Inuits et à l’approvisionnement en m
– Autorisation de vendre de l’électricité, conformément a par le gouverneur en conseil, aux consommateurs qui s vant dans des centres éloignés lorsque ces derniers n’o alternatives locales d’approvisionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recette celui-ci qui proviennent de ce qui suit :
a) la prestation de services ou la vente de produits s tion de la santé et aux services médicaux;
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 7c
– Dépenses en capital
– Dépenses relatives aux bâtiments, ouvrages, terrains et le contrôle et la propriété peuvent être cédés :
a) soit aux gouvernements provinciaux, selon les co le gouverneur en conseil;
b) soit à des bandes indiennes ou à des Indiens, à ti à la discrétion du ministre d’État portant le titre de m Autochtones.
– Dépenses relatives aux bâtiments, ouvrages, terrains et l’égard de propriétés n’appartenant pas au gouvernem
– Autorisation d’effectuer des dépenses recouvrables pou passant pas la part des frais assumés par les gouverne des routes et ouvrages connexes 13c
– Subventions inscrites à tout budget des dépenses pour
– Contributions, sous forme de paiements en argent ou d de services
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No du crédit
Postes MINISTÈRE DES TRANSPORTS Department of Transport
1c
– Dépenses de fonctionnement
– Autorisation d’engager des dépenses pour des biens au cadre de l’exercice d’une compétence en matière d’aéro
– Autorisation de payer des commissions pour le recouvr tu de la Loi sur l’aéronautique
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent notamment de la prestation de services de tu de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVICES G Department of Public Works and Government Services 1c
– Dépenses de fonctionnement pour la prestation de serv caux et de services communs et centraux
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada, de la Loi sur l’assurancel’administration des biens saisis
– Autorisation de dépenser les recettes perçues au cours viennent de la prestation de services de gestion des loc muns et centraux
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent notamment de la prestation de services de tu de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5c
– Dépenses en capital, y compris les dépenses relatives à des biens fédéraux
– Autorisation d’effectuer des remboursements à des loca raux relativement à des améliorations à ceux-ci autoris Travaux publics et des Services gouvernementaux L7c
– Augmentation de 22 000 000 $ à 36 000 000 $ de la somm tout temps au cours de la période commençant le 1er av le 31 mars 2022, au titre du crédit L29g (Finances) de la 1967, tel qu’il a été modifié par le crédit L15b de la Loi d 1990-1991 (Approvisionnements et Services) MINISTÈRE DU PATRIMOINE CANADIEN Department of Canadian Heritage
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Postes – Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de ce qui suit :
a) les activités de l’Institut canadien de conservation d’information sur le patrimoine et du Bureau de cert diovisuels canadiens;
b) les activités afférentes au programme « Expérien
c) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5c
– Subventions inscrites à tout budget des dépenses pour – Contributions MUSÉE CANADIEN DE L’HISTOIRE Canadian Museum of History
1c
– Paiements au Musée pour les dépenses de fonctionnem capital REGISTRAIRE DE LA COUR SUPRÊME DU CANADA Registrar of the Supreme Court of Canada
1c
– Dépenses du programme
SECRÉTARIAT DU COMITÉ DES PARLEMENTAIRES SUR L ET LE RENSEIGNEMENT Secretariat of the National Security and Intelligence Co Parliamentarians 3c
– Dépenses du programme SECRÉTARIAT DU CONSEIL DU TRÉSOR Treasury Board Secretariat
1c
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice, les recettes perçues proviennent de la prestation de services de soutien inte 29.2 de cette loi et de ses autres activités
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 15c
Rajustements à la rémunération
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice qui peut nécessiter un financement partiel ou justements effectués aux modalités de service ou d’em
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Postes
publique fédérale, notamment la Gendarmerie royale d des Forces canadiennes, des personnes nommées par et des employés des sociétés d’État, au sens du paragr gestion des finances publiques 20c
Assurances de la fonction publique
– À l’égard de tout ou partie de la fonction publique et de déterminées par le Conseil du Trésor, paiements effect programmes d’assurance, de pension, d’avantages soc — ou de l’administration de ces programmes ou entent des primes, contributions, avantages sociaux, frais et a
– Autorisation d’affecter tous revenus ou toutes autres so cadre des programmes d’assurance, de pension, d’avan d’autres ententes :
a) pour compenser notamment les primes, contribu frais et autres dépenses liés à ces programmes ou a
b) pour rembourser les employés admissibles, en ap 96(3) de la Loi sur l’assurance-emploi, pour l’excéde 30c
Besoins en matière de rémunération
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice pour : a) des prestations parentales et de maternité;
b) des versements liés à la cessation de service ou d
c) des rajustements apportés aux modalités de serv nistration publique fédérale, notamment la Gendarm et des membres des Forces canadiennes, qui n’ont p crédit 15, Rajustements à la rémunération.
SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIAIRES Courts Administration Service 1c
– Dépenses du programme SERVICE CORRECTIONNEL DU CANADA Correctional Service of Canada
1c
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de verser à la Caisse de bienfaisance des d au cours de l’exercice, des activités des détenus financé
– Autorisation d’exploiter des cantines dans les établissem ser les recettes, au cours de l’exercice, à la Caisse de bi
– Paiements, selon les conditions fixées par le gouverneu
a) aux détenus libérés aux prises avec une incapacit leur participation aux activités normales dans des ét ou pour le compte de tels détenus; b) aux personnes à charge de détenus — libérés ou de leur participation à de telles activités.
– Autorisation au ministre de la Sécurité publique et de la réserve de l’approbation du gouverneur en conseil, de avec le gouvernement de toute province en vue, selon
a) de l’incarcération, dans les établissements de cett condamnées ou transférées dans un pénitencier;
b) de l’indemnisation afférente à l’entretien de ces p
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Postes c) du paiement des frais de construction et d’autres établissements. SERVICES PARTAGÉS CANADA Shared Services Canada
1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe engagées au cours de cet exercice pour la prestation de gies de l’information au titre de la Loi sur Services part perçues au cours de celui-ci qui proviennent de la prest 5c
– Dépenses en capital
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe capital engagées au cours de cet exercice, les recettes p ci qui proviennent de la prestation de services de techn au titre de la Loi sur Services partagés Canada
SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOGEME Canada Mortgage and Housing Corporation 1c
– Paiements à la Société visant à la rembourser pour les r elle sur les prêts consentis, les subventions et contribu penses contractées, les pertes subies et les frais et déb cas : a) au titre de la Loi nationale sur l’habitation;
b) dans le cadre des attributions qui lui sont conféré dérale et qu’elle exerce en conformité avec la Loi su d’hypothèques et de logement.
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 2
SCHEDULE 2
Based on Supplementary Estimates (C), 2017–18, the amount gran set out in this Schedule.
Sums granted to Her Majesty by this Act for the fiscal year endin following fiscal year ending March 31, 2019 and the purposes for w Vote No.
Items CANADA BORDER SERVICES AGENCY Agence des services frontaliers du Canada
1c
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) fees, related to border operations, for the provisi of a facility or for a product, right or privilege; and (b) payments received under contracts entered into 5c
– Capital expenditures CANADA REVENUE AGENCY Agence du revenu du Canada
1c
– Operating expenditures – Contributions
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A PARKS CANADA AGENCY Agence Parcs Canada 1c
– Program expenditures – Capital expenditures
– The grants listed in any of the Estimates for the fiscal y – Contributions, including
(a) expenditures on other than federal property; and
(b) payments to provinces and municipalities as con cost of undertakings carried out by those bodies
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Chapter 6: Appropriation Act No. 5, 2017–18 SCHEDULE 2 (French)
ANNEXE 2
D’après le Budget supplémentaire des dépenses (C) 2017-2018, la des postes figurant à la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice en cours et à l’exercice suivant se terminant le 31 mars 2019, et fin No du crédit
Postes AGENCE DES SERVICES FRONTALIERS DU CANADA Canada Border Services Agency
1c
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les droits — liés aux activités à la frontière — perç service, l’utilisation d’une installation, l’achat d’un p droit ou d’un privilège;
b) les paiements reçus au titre de contrats conclus p 5c
– Dépenses en capital AGENCE DU REVENU DU CANADA Canada Revenue Agency
1c
– Dépenses de fonctionnement – Contributions
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc AGENCE PARCS CANADA Parks Canada Agency 1c
– Dépenses du programme – Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions, notamment :
a) les dépenses afférentes à des propriétés autres q ment fédéral;
b) les paiements aux provinces et aux municipalités l’égard des engagements assumés par ces dernière
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 7
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2019
ASSENTED TO MARCH 29, 2018 BILL C-73
SUMMARY This enactment grants the sum of $30,907,763,956 towards defraying charges and expenses of the federal public administration for the fiscal year ending March 31, 2019 that are not otherwise provided for.
i
64-65-66-67 ELIZABETH II
CHAPTER 7
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2019 [Assented to 29th March, 2018] MOST GRACIOUS SOVEREIGN, Preamble
Whereas it appears by message from Her Excellency the Right Honourable Julie Payette, Governor General and Commander-in-Chief of Canada, and the Estimates accompanying that message, that the sums mentioned below are required to defray certain expenses of the federal public administration, not otherwise provided for, for the fiscal year ending March 31, 2019, and for other purposes connected with the federal public administration; May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, that: Short title 1 This Act may be cited as the Appropriation Act No. 1,
2018–19. $30,907,763,956 granted for 2018–19 2 There may be paid out of the Consolidated Revenue
Fund a sum not exceeding in the aggregate $30,907,763,956 towards defraying the various charges and expenses of the federal public administration for the fiscal year ending March 31, 2019, not otherwise provided for, which is the total of the amounts of the items set out in the Interim Estimates for that fiscal year as set out in Schedules 1 and 2.
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 Sections 3-5
Purpose of each item 3 The amount authorized by this Act to be paid in respect of an item may be paid only for the purposes, and subject to any terms and conditions, specified in the item. Adjustments in accounts of Canada — Schedule 1 4 An appropriation that is granted by this Act or any
other Act and referred to in Schedule 1 may be charged after the end of the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that fiscal year that do not require payments out of the Consolidated Revenue Fund. Adjustments in accounts of Canada — Schedule 2 5 (1) An appropriation that is granted by this Act or any other Act and referred to in Schedule 2 may be charged after the end of the fiscal year following the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that second fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that second fiscal year that do not require payments out of the Consolidated Revenue Fund.
Order of payment (2) Despite any other provision of this Act, amounts appropriated by this Act and set out in Schedule 2 may be paid and applied at any time on or before March 31, 2020, so long as every payment is charged first against the relevant amount appropriated under any Act that is earliest in time until that amount is exhausted, next against the relevant amount appropriated under any other Act, including this Act, that is next in time until that amount is exhausted and so on. The balance of amounts so appropriated by this Act that have not been charged, subject to the adjustments referred to in section 37 of the Financial Administration Act, lapse at the end of the fiscal year following the fiscal year ending March 31, 2019.
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
SCHEDULE 1
Based on the Interim Estimates 2018–19, the amount granted is $ out in this Schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items
ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CAN Service canadien d’appui aux tribunaux administratifs 1
– Program expenditures
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A
– Authority to enter into commitments not exceeding $85 for the purposes of this vote
ATLANTIC CANADA OPPORTUNITIES AGENCY Agence de promotion économique du Canada atlantiqu 1
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $66 for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $25 year for the purposes of this vote ATOMIC ENERGY OF CANADA LIMITED Énergie atomique du Canada limitée 1
– Payments to the corporation for operating and capital e
– Authority to enter into commitments not exceeding $1,0 year for the purposes of this vote CANADA COUNCIL FOR THE ARTS Conseil des Arts du Canada 1
– Payments to the Council to be used for the furtherance section 8 of the Canada Council for the Arts Act
– Authority to enter into commitments not exceeding $29 year for the purposes of this vote CANADA MORTGAGE AND HOUSING CORPORATION Société canadienne d’hypothèques et de logement 1
– Payments to reimburse the Corporation for the amount grants, contributions and expenditures made, and losse curred, (a) under the National Housing Act; or
(b) in the course of the exercise of powers or the car functions conferred on the Corporation under any o accordance with the Corporation’s authority under t Housing Corporation Act
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
– Authority to enter into commitments not exceeding $2,4 year for the purposes of this vote CANADA POST CORPORATION Société canadienne des postes 1
– Payments to the Corporation for special purposes
– Authority to enter into commitments not exceeding $22 for the purposes of this vote CANADA SCHOOL OF PUBLIC SERVICE École de la fonction publique du Canada 1
– Program expenditures
– Authority to enter into commitments not exceeding $64 for the purposes of this vote
CANADIAN AIR TRANSPORT SECURITY AUTHORITY Administration canadienne de la sûreté du transport aé 1
– Payments to the Authority for operating and capital exp
– Authority to enter into commitments not exceeding $58 year for the purposes of this vote CANADIAN BROADCASTING CORPORATION Société Radio-Canada 1
– Payments to the Corporation for operating expenditures
– Authority to enter into commitments not exceeding $1,0 year for the purposes of this vote 5
– Payments to the Corporation for working capital
– Authority to enter into commitments not exceeding $4,0 for the purposes of this vote 10
– Payments to the Corporation for capital expenditures
– Authority to enter into commitments not exceeding $10 year for the purposes of this vote
CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND S Centre canadien d’hygiène et de sécurité au travail 1
– Program expenditures
– Authority to enter into commitments not exceeding $4,1 for the purposes of this vote CANADIAN DAIRY COMMISSION Commission canadienne du lait 1
– Program expenditures
– Authority to enter into commitments not exceeding $3,7 for the purposes of this vote CANADIAN ENVIRONMENTAL ASSESSMENT AGENCY Agence canadienne d’évaluation environnementale 1
– Program expenditures – Contributions
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) the conduct of environmental assessments by a (b) the provision of training; and
(c) the provision of internal support services under s
– Authority to enter into commitments not exceeding $38 for the purposes of this vote CANADIAN FOOD INSPECTION AGENCY Agence canadienne d’inspection des aliments 1
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $53 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $25 for the purposes of this vote CANADIAN GRAIN COMMISSION Commission canadienne des grains 1
– Program expenditures
– Authority to enter into commitments not exceeding $4,8 for the purposes of this vote
CANADIAN HIGH ARCTIC RESEARCH STATION Station canadienne de recherche dans l’Extrême-Arctiq 1
– Program expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $28 for the purposes of this vote CANADIAN HUMAN RIGHTS COMMISSION Commission canadienne des droits de la personne 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– Authority to enter into commitments not exceeding $22 for the purposes of this vote CANADIAN INSTITUTES OF HEALTH RESEARCH Instituts de recherche en santé du Canada 1
– Operating expenditures
– Authority to enter into commitments not exceeding $52 for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
– Authority to enter into commitments not exceeding $1,0 year for the purposes of this vote
CANADIAN INTERGOVERNMENTAL CONFERENCE SECRE Secrétariat des conférences intergouvernementales can 1
– Program expenditures
– Authority to enter into commitments not exceeding $5,5 for the purposes of this vote CANADIAN MUSEUM FOR HUMAN RIGHTS Musée canadien des droits de la personne 1
– Payments to the Museum for operating and capital expe
– Authority to enter into commitments not exceeding $21 for the purposes of this vote CANADIAN MUSEUM OF HISTORY Musée canadien de l’histoire 1
– Payments to the Museum for operating and capital expe
– Authority to enter into commitments not exceeding $75 for the purposes of this vote CANADIAN MUSEUM OF IMMIGRATION AT PIER 21 Musée canadien de l’immigration du Quai 21 1
– Payments to the Museum for operating and capital expe
– Authority to enter into commitments not exceeding $8,2 for the purposes of this vote CANADIAN MUSEUM OF NATURE Musée canadien de la nature 1
– Payments to the Museum for operating and capital expe
– Authority to enter into commitments not exceeding $31 for the purposes of this vote
CANADIAN NORTHERN ECONOMIC DEVELOPMENT AGEN Agence canadienne de développement économique du 1
– Operating expenditures
– Authority to enter into commitments not exceeding $11 for the purposes of this vote 5
– Contributions
– Authority to enter into commitments not exceeding $16 for the purposes of this vote CANADIAN NUCLEAR SAFETY COMMISSION Commission canadienne de sûreté nucléaire 1
– Program expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $38 for the purposes of this vote
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
CANADIAN RADIO-TELEVISION AND TELECOMMUNICAT Conseil de la radiodiffusion et des télécommunications 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal munications Fees Regulations, 2010, the Broadcasting L 1997 and the Unsolicited Telecommunications Fees Reg enues that it receives in that fiscal year from activities r its operations, up to amounts approved by the Treasury
– Authority to enter into commitments not exceeding $54 for the purposes of this vote CANADIAN SECURITY INTELLIGENCE SERVICE Service canadien du renseignement de sécurité 1
– Program expenditures
– Authority to enter into commitments not exceeding $52 year for the purposes of this vote CANADIAN SPACE AGENCY Agence spatiale canadienne 1
– Operating expenditures
– Authority to enter into commitments not exceeding $17 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $11 year for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $56 for the purposes of this vote CANADIAN TOURISM COMMISSION Commission canadienne du tourisme 1
– Payments to the Commission
– Authority to enter into commitments not exceeding $95 for the purposes of this vote
CANADIAN TRANSPORTATION ACCIDENT INVESTIGATIO Bureau canadien d’enquête sur les accidents de transpo transports 1
– Program expenditures
– Authority to enter into commitments not exceeding $26 for the purposes of this vote CANADIAN TRANSPORTATION AGENCY Office des transports du Canada 1
– Program expenditures
– Authority to enter into commitments not exceeding $28 for the purposes of this vote
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
CIVILIAN REVIEW AND COMPLAINTS COMMISSION FOR MOUNTED POLICE Commission civile d’examen et de traitement des plain Gendarmerie royale du Canada 1
– Program expenditures
– Authority to enter into commitments not exceeding $9,6 for the purposes of this vote COMMUNICATIONS SECURITY ESTABLISHMENT Centre de la sécurité des télécommunications 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal including the provision of internal support services und
– Authority to enter into commitments not exceeding $60 year for the purposes of this vote COPYRIGHT BOARD Commission du droit d’auteur 1
– Program expenditures
– Authority to enter into commitments not exceeding $3,0 for the purposes of this vote CORRECTIONAL SERVICE OF CANADA Service correctionnel du Canada 1
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to deposit into the Inmate Welfare Fund reven cal year from projects operated by inmates and finance
– Authority to operate canteens in federal institutions and fiscal year, revenue from sales into the Inmate Welfare
– Payments, in accordance with terms and conditions pre in Council,
(a) to or on behalf of discharged inmates who suffer caused by participation in normal program activity i
(b) to dependants of deceased inmates and discharg deaths resulted from participation in normal progra tutions
– Authority for the Minister of Public Safety and Emergen to the approval of the Governor in Council, to enter into province for
(a) the confinement in institutions of that province o committed or transferred to a penitentiary;
(b) compensation for the maintenance of such perso
(c) payment in respect of the construction and relate tions
– Authority to enter into commitments not exceeding $2,0 year for the purposes of this vote 5
– Capital expenditures, including
(a) payments to aboriginal communities, as defined rections and Conditional Release Act, in connection
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
correctional services under an agreement referred to and
(b) payments to non-profit organizations involved in operations, provinces and municipalities towards th tion costs
– Authority to enter into commitments not exceeding $18 year for the purposes of this vote COURTS ADMINISTRATION SERVICE Service administratif des tribunaux judiciaires 1
– Program expenditures
– Authority to enter into commitments not exceeding $66 for the purposes of this vote DEPARTMENT OF AGRICULTURE AND AGRI-FOOD Ministère de l’Agriculture et de l’Agroalimentaire 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) collaborative research agreements and research
(b) the grazing and breeding activities of the Commu
(c) the administration of the AgriStability program; a
(d) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $61 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $54 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $42 year for the purposes of this vote DEPARTMENT OF CANADIAN HERITAGE Ministère du Patrimoine canadien 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the activities of the Canadian Conservation Instit itage Information Network and the Canadian Audio(b) activities undertaken under the Capital Experienc
(c) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $19 year for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $1,0 year for the purposes of this vote DEPARTMENT OF CITIZENSHIP AND IMMIGRATION Ministère de la Citoyenneté et de l’Immigration 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year from the provision of services related to Canada — revenues that it receives in that fiscal year fro services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $78 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $15 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including the provision of goods and ser
– Authority to enter into commitments not exceeding $1,3 year for the purposes of this vote
DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPM Ministère de l’Emploi et du Développement social 1
– Operating expenditures
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of Public Access Programs Sector s
(b) the provision of services to assist provinces in th provincial programs funded under Labour Market D
(c) the provision of services on behalf of other feder ments;
(d) the provision of internal support services under s
(e) any amount charged to a Crown corporation und Government Employees Compensation Act in relatio for subrogated claims for Crown corporations; and
(f) the portion of the Government Employees Comp tal or agency subrogated claim settlements related t
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $2,4 year for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $2,4 year for the purposes of this vote DEPARTMENT OF FINANCE Ministère des Finances 1
– Program expenditures – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $95 for the purposes of this vote 5
– Pursuant to subsection 8(2) of the Bretton Woods and R the amount of financial assistance provided by the Min direct payments to the International Development Asso ceed $441,610,000 in the fiscal year 2018–19 DEPARTMENT OF FISHERIES AND OCEANS Ministère des Pêches et des Océans
– Operating expenditures
– Canada’s share of expenses of the international fisherie – Authority to provide free office accommodation for the commissions
– Authority to make recoverable advances in the amounts ternational fisheries commissions of joint cost projects
– Authority to make recoverable advances for transportat er shipping services performed for individuals, outside ernments in the course of, or arising out of, the exercis tion, including aids to navigation and shipping
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) in the course of, or arising from, the activities of Guard; and
(b) from the provision of internal support services u Act
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $1,5 year for the purposes of this vote 5
– Capital expenditures
– Authority to make payments to provinces, municipalitie thorities as contributions towards construction done by – Authority for the purchase and disposal of commercial
– Authority to enter into commitments not exceeding $58 year for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $20 year for the purposes of this vote
DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVEL Ministère des Affaires étrangères, du Commerce et du 1
– Operating expenditures, including those related to the a representatives abroad, to the staff of those representa ment of Canadians to the staffs of international organiz
– Authority to make recoverable advances to internationa amounts not exceeding the amounts of the shares of th
– Expenditures in respect of the provision of office accom tional Civil Aviation Organization
– Authority to make recoverable expenditures for assistan distressed Canadian citizens and Canadian residents liv their dependants
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t (a) trade and education fairs; (b) departmental publications; and (c) the following services:
(i) training services provided by the Canadian Fo
(ii) trade missions and other international busine (iii) investment development services, (iv) international telecommunication services,
(v) other services provided abroad to other depa Crown corporations and non-federal organization (vi) specialized consular services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $1,7 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $13 year for the purposes of this vote
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No. 10
Items
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, including payments for other specified p sion of goods and services for (a) the promotion of trade and investment; and
(b) international humanitarian assistance and assist national security, international development and glo
– Authority to enter into commitments not exceeding $4,2 year for the purposes of this vote 15
– Payments made
(a) in respect of pension, insurance and social secur rangements for employees locally engaged outside
(b) in respect of the administration of such program cluding premiums, contributions, benefit payments, tures made in respect of such employees and for an Treasury Board determines
– Authority to enter into commitments not exceeding $50 for the purposes of this vote 20
– Pursuant to subsection 12(2) of the International Develo tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister rect payments for the purpose of contributions to the in tutions may not exceed $232,491,748 in the fiscal year 2
L25
– Pursuant to subsection 12(2) of the International Develo tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister purchase of shares of international financial institutions ceed $11,713,306 in United States dollars in the fiscal y mated in Canadian dollars at $14,617,035 DEPARTMENT OF HEALTH Ministère de la Santé
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of services or the sale of products r tion, regulatory activities and medical services; and
(b) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $93 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $26 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, in the form of monetary payments or the services
– Authority to enter into commitments not exceeding $1,2 year for the purposes of this vote
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
DEPARTMENT OF INDIAN AFFAIRS AND NORTHERN DEV Ministère des Affaires indiennes et du Nord canadien 1
– Operating expenditures – Expenditures on works, buildings and equipment
– Authority to make expenditures — recoverable or otherw formed on property that is not federal property and on spect of that property
– Authority to provide, in respect of Indian and Inuit econ ties, for the capacity development for Indians and Inuit terials and equipment – Authority to sell electric power to private consumers in alternative local sources of supply are not available, in and conditions approved by the Governor in Council
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $61 year for the purposes of this vote 5
– Capital expenditures – Expenditures on buildings, works, land and equipment ownership of which
(a) may be transferred to provincial governments on approved by the Governor in Council; or
(b) may be transferred to Indian bands, groups of In ans at the discretion of the Minister of Indian Affairs ment – Expenditures on buildings, works, land and equipment federal property
– Authority to make recoverable expenditures on roads a amounts not exceeding the shares of provincial govern
– Authority to enter into commitments not exceeding $15 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $2,3 year for the purposes of this vote L15
– Loans to native claimants in accordance with terms and the Governor in Council for the purpose of defraying co development and negotiation of claims
– Authority to enter into commitments not exceeding $25 for the purposes of this vote L20
– Loans to First Nations in British Columbia for the purpo participation in the British Columbia Treaty Commissio
– Authority to enter into commitments not exceeding $30 for the purposes of this vote DEPARTMENT OF INDIGENOUS SERVICES CANADA Ministère des Services aux Autochtones du Canada
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No. 1
Items – Operating expenditures – Expenditures on works, buildings and equipment
– Authority to make expenditures — recoverable or otherw formed on property that is not federal property and on spect of that property
– Authority to provide, in respect of Indian and Inuit econ ties, for the capacity development for Indians and Inuit terials and equipment – Authority to sell electric power to private consumers in alternative local sources of supply are not available, in and conditions approved by the Governor in Council
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of services or the sale of products r tion and medical services; and
(b) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $1,6 year for the purposes of this vote 5
– Capital expenditures – Expenditures on buildings, works, land and equipment ownership of which
(a) may be transferred to provincial governments on approved by the Governor in Council; or
(b) may be transferred to Indian bands, groups of In ans at the discretion of the Minister of State styled M Services – Expenditures on buildings, works, land and equipment federal property
– Authority to make recoverable expenditures on roads a amounts not exceeding the shares of provincial govern
– Authority to enter into commitments not exceeding $5,3 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye
– Contributions, in the form of monetary payments or the services
– Authority to enter into commitments not exceeding $7,7 year for the purposes of this vote DEPARTMENT OF INDUSTRY Ministère de l’Industrie 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of internal support services under s and the provision of internal support services to the Property Office;
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(b) activities and operations related to communicati munications Research Centre;
(c) services and insolvency processes under the Ban Act at the Office of the Superintendent of Bankruptc
(d) activities and operations carried out by Corporat Canada Business Corporations Act, the Boards of Tr operatives Act, the Canada Not-for-profit Corporatio Corporations Act; and
(e) services and regulatory processes for mergers an ters, including pre-merger notifications, advance rul ten opinions, under the Competition Act at the Com
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $49 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $5,9 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $2,3 year for the purposes of this vote L15
– Payments under subsection 14(2) of the Department of
– Authority to enter into commitments not exceeding $30 the purposes of this vote L20
– Loans under paragraph 14(1)(a) of the Department of In
– Authority to enter into commitments not exceeding $50 the purposes of this vote DEPARTMENT OF JUSTICE Ministère de la Justice 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of mandatory legal services to fede agencies;
(b) the provision to Crown corporations, non-federa national organizations of optional legal services tha Department’s mandate; and
(c) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $53 year for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye
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Items – Contributions
– Authority to enter into commitments not exceeding $39 year for the purposes of this vote DEPARTMENT OF NATIONAL DEFENCE Ministère de la Défense nationale 1
– Operating expenditures
– Authority for total commitments, subject to allotment b of $33,438,160,225 for the purposes of Votes 1, 5 and 10 gardless of the year in which the payment of those com which it is estimated that $13,906,191,483 will come du years)
– Authority, subject to the direction of the Treasury Board penditures or advances in respect of materials supplied formed on behalf of, individuals, corporations, outside departments and agencies and other governments – Authority to make payments
(a) in respect of pension, insurance and social secur rangements for employees locally engaged outside
(b) in respect of the administration of such program cluding premiums, contributions, benefit payments, tures made in respect of such employees and for an Treasury Board determines
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min 5
– Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye which grants and contributions may include
(a) monetary payments or, in lieu of payment made (i) the provision of goods or services, or (ii) the provision of the use of facilities; and
(b) the contributions that may be approved by the G cordance with section 3 of The Defence Appropriatio
(i) for the provision or transfer of defence equipm
(ii) for the provision of services for defence purpo
(iii) for the provision or transfer of supplies or fac poses DEPARTMENT OF NATURAL RESOURCES Ministère des Ressources naturelles 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) the sale of forestry and information products;
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(b) the issue of licences, permits and certificates und the Explosives Regulations, 2013;
(c) training and certification activities related to the A ferred to in paragraph (b);
(d) research, consultation, testing, analysis, and adm part of the departmental operations; and
(e) the provision of internal support services under s cial Administration Act
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $56 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $20 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $42 year for the purposes of this vote
DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PRE Ministère de la Sécurité publique et de la Protection civ 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $14 year for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $1,0 year for the purposes of this vote
DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT S Ministère des Travaux publics et des Services gouverne 1
– Operating expenditures for the provision of accommod tral services
– Authority to make recoverable expenditures in relation Canada Pension Plan, the Employment Insurance Act a Management Act
– Authority to expend revenues that it receives during the the provision of accommodation, common and central
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– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $3,0 year for the purposes of this vote 5
– Capital expenditures including expenditures on works o ty
– Authority to reimburse tenants of federal property for im by the Minister of Public Works and Government Servic
– Authority to enter into commitments not exceeding $1,1 year for the purposes of this vote DEPARTMENT OF THE ENVIRONMENT Ministère de l’Environnement 1
– Operating expenditures
– Authority for the Minister of the Environment to engage by different Boards at the remuneration that those Boa
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29. provision of services or the sale of information product tions of the department funded from this Vote, includin (a) research, analysis and scientific services; (b) hydrometric surveys; (c) regulatory services;
(d) monitoring services, including monitoring servic sands; (e) entry fees; (f) permits; and (g) real property services
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $83 year for the purposes of this vote 5
– Capital expenditures
– Authority to make payments to provinces and municipa wards construction done by those bodies
– Authority to make recoverable advances not exceeding of provincial and outside agencies of the cost of joint p tures on other than federal property
– Authority to enter into commitments not exceeding $76 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye
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– Contributions, including ones to developing countries b Fund for the Implementation of the Montreal Protocol t tary payments or the provision of goods, equipment or
– Authority to enter into commitments not exceeding $60 year for the purposes of this vote DEPARTMENT OF TRANSPORT Ministère des Transports 1
– Operating expenditures
– Authority to make expenditures on other than federal p or arising out of the exercise of jurisdiction in, aeronau – Authority for the payment of commissions for revenue nautics Act
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $76 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $12 year for the purposes of this vote 10
Grants and contributions — Efficient Transportation System
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $40 year for the purposes of this vote 15
Grants and contributions — Green and Innovative Transpo
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $41 for the purposes of this vote 20
Grants and contributions — Safe and Secure Transportatio
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $27 for the purposes of this vote DEPARTMENT OF VETERANS AFFAIRS Ministère des Anciens Combattants 1
– Operating expenditures
– Expenditures related to the upkeep of real property, inc other investigatory planning expenses that do not add ty, payment of taxes, insurance and public utilities
– Expenditures related to, subject to the approval of the G
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(a) necessary remedial work on properties construct price contracts and sold under the Veterans’ Land A correct defects for which neither the veteran nor the financially responsible; and
(b) other work on other properties that is required to terest in those properties
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $1,0 year for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye listed for any grant may be increased or decreased, sub the Treasury Board – Contributions
– Authority to enter into commitments not exceeding $3,3 year for the purposes of this vote
DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICATIO Ministère de la Diversification de l’économie de l’Ouest 1
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $35 for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $10 year for the purposes of this vote
ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR TH Agence de développement économique du Canada pou 1
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $38 for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $23 year for the purposes of this vote
FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SOUT Agence fédérale de développement économique pour l
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Items – Operating expenditures
– Authority to enter into commitments not exceeding $25 for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $15 year for the purposes of this vote
FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS CE Centre d’analyse des opérations et déclarations financi 1
– Program expenditures
– Authority to enter into commitments not exceeding $46 for the purposes of this vote HOUSE OF COMMONS Chambre des communes 1
– Program expenditures, including payments in respect o Members’ constituency offices – Contributions
– Authority to expend revenues that it receives during the its activities
– Authority to enter into commitments not exceeding $36 year for the purposes of this vote IMMIGRATION AND REFUGEE BOARD Commission de l’immigration et du statut de réfugié 1
– Program expenditures
– Authority to enter into commitments not exceeding $11 year for the purposes of this vote
INTERNATIONAL DEVELOPMENT RESEARCH CENTRE Centre de recherches pour le développement internatio 1
– Payments to the Centre
– Authority to enter into commitments not exceeding $13 year for the purposes of this vote
INTERNATIONAL JOINT COMMISSION (CANADIAN SECT Commission mixte internationale (section canadienne) 1
– Program expenditures – Expenses of the Canadian Section, including salaries – Expenses of studies, surveys and investigations by the national References – Expenses of the Commission under the Canada-United Quality Agreement
– Authority to enter into commitments not exceeding $11 for the purposes of this vote INVEST IN CANADA HUB Investir au Canada 1
– Program expenditures
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Items
– Authority to enter into commitments not exceeding $22 for the purposes of this vote LIBRARY AND ARCHIVES OF CANADA Bibliothèque et Archives du Canada 1
– Operating expenditures – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of access to the collection and the r from the collection; and
(b) the provision of internal support services under s
– Authority to enter into commitments not exceeding $10 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $8,8 for the purposes of this vote LIBRARY OF PARLIAMENT Bibliothèque du Parlement 1
– Program expenditures
– Authority to expend revenues that it receives in the fisc tivities
– Authority to enter into commitments not exceeding $44 for the purposes of this vote MARINE ATLANTIC INC. Marine Atlantique S.C.C. 1
– Payments to the corporation in respect of the costs of it – Payments to the corporation for capital expenditures
– Payments to the corporation for transportation services transportation services between Nova Scotia and Newf and related vessels, terminals and infrastructure
– Authority to enter into commitments not exceeding $15 year for the purposes of this vote
MILITARY GRIEVANCES EXTERNAL REVIEW COMMITTEE Comité externe d’examen des griefs militaires 1
– Program expenditures
– Authority to enter into commitments not exceeding $6,1 for the purposes of this vote
MILITARY POLICE COMPLAINTS COMMISSION Commission d’examen des plaintes concernant la polic 1
– Program expenditures
– Authority to enter into commitments not exceeding $4,2 for the purposes of this vote NATIONAL ARTS CENTRE CORPORATION Société du Centre national des Arts
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Items
– Payments to the Corporation for operating expenditures
– Authority to enter into commitments not exceeding $35 for the purposes of this vote NATIONAL CAPITAL COMMISSION Commission de la capitale nationale 1
– Payments to the Commission for operating expenditure
– Authority to enter into commitments not exceeding $66 for the purposes of this vote 5
– Payments to the Commission for capital expenditures
– Authority to enter into commitments not exceeding $29 for the purposes of this vote NATIONAL ENERGY BOARD Office national de l’énergie 1
– Program expenditures – Contributions
– Authority to enter into commitments not exceeding $69 for the purposes of this vote NATIONAL FILM BOARD Office national du film 1
– Program expenditures
– Authority to enter into commitments not exceeding $83 for the purposes of this vote NATIONAL GALLERY OF CANADA Musée des beaux-arts du Canada 1
– Payments to the Gallery for operating and capital expen
– Authority to enter into commitments not exceeding $43 for the purposes of this vote 5
– Payments to the Gallery for the acquisition of objects fo ed costs
– Authority to enter into commitments not exceeding $8,0 for the purposes of this vote NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY Musée national des sciences et de la technologie 1
– Payments to the Museum for operating and capital expe
– Authority to enter into commitments not exceeding $30 for the purposes of this vote NATIONAL RESEARCH COUNCIL OF CANADA Conseil national de recherches du Canada 1
– Operating expenditures
– Authority to enter into commitments not exceeding $34 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $62 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye
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Items
– Contributions, including the provision of goods and ser Thirty Meter Telescope Observatory
– Authority to enter into commitments not exceeding $39 year for the purposes of this vote
NATURAL SCIENCES AND ENGINEERING RESEARCH COU Conseil de recherches en sciences naturelles et en géni 1
– Operating expenditures
– Authority to enter into commitments not exceeding $46 for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye
– Authority to enter into commitments not exceeding $1,2 year for the purposes of this vote NORTHERN PIPELINE AGENCY Administration du pipe-line du Nord 1
– Program expenditures – Contributions
– Authority to enter into commitments not exceeding $46 the purposes of this vote OFFICE OF INFRASTRUCTURE OF CANADA Bureau de l’infrastructure du Canada 1
– Operating expenditures
– Authority to enter into commitments not exceeding $99 for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $76 year for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $5,1 year for the purposes of this vote OFFICE OF THE AUDITOR GENERAL Bureau du vérificateur général 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of audit professional services to me Council of Legislative Auditors; and
(b) the inquiries conducted under section 11 of the A
– Authority to enter into commitments not exceeding $71 for the purposes of this vote OFFICE OF THE CHIEF ELECTORAL OFFICER Bureau du directeur général des élections 1
– Program expenditures
– Authority to enter into commitments not exceeding $30 for the purposes of this vote
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OFFICE OF THE COMMISSIONER FOR FEDERAL JUDICIAL Bureau du commissaire à la magistrature fédérale 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of administrative services and judicial training services
– Remuneration, allowances and expenses for judges, inc the Supreme Court of Yukon, the Supreme Court of the and the Nunavut Court of Justice, not provided for by t
– Authority to enter into commitments not exceeding $8,3 for the purposes of this vote 5
– Operating expenditures — Canadian Judicial Council
– Authority to enter into commitments not exceeding $2,0 for the purposes of this vote OFFICE OF THE COMMISSIONER OF LOBBYING Commissariat au lobbying 1
– Program expenditures
– Authority to enter into commitments not exceeding $4,0 for the purposes of this vote
OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGE Commissariat aux langues officielles 1
– Program expenditures
– Authority to enter into commitments not exceeding $19 for the purposes of this vote
OFFICE OF THE COMMUNICATIONS SECURITY ESTABLIS Bureau du commissaire du Centre de la sécurité des tél 1
– Program expenditures
– Authority to enter into commitments not exceeding $1,9 for the purposes of this vote
OFFICE OF THE CONFLICT OF INTEREST AND ETHICS COM Bureau du commissaire aux conflits d’intérêts et à l’éth 1
– Program expenditures
– Authority to enter into commitments not exceeding $6,1 for the purposes of this vote
OFFICE OF THE CO-ORDINATOR, STATUS OF WOMEN Bureau de la coordonnatrice de la situation de la femm 1
– Operating expenditures
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $36 for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye
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Items – Contributions
– Authority to enter into commitments not exceeding $22 for the purposes of this vote
OFFICE OF THE CORRECTIONAL INVESTIGATOR OF CANA Bureau de l’enquêteur correctionnel du Canada 1
– Program expenditures
– Authority to enter into commitments not exceeding $4,1 for the purposes of this vote OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS Bureau du directeur des poursuites pénales 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of prosecution and prosecution-rel
(b) the provision to Crown corporations, non-federa national organizations of optional prosecution and p vices that are consistent with the Office’s mandate;
(c) the provision of internal support services under s
– Authority to enter into commitments not exceeding $18 year for the purposes of this vote OFFICE OF THE GOVERNOR GENERAL’S SECRETARY Bureau du sécretaire du gouverneur général 1
– Program expenditures
– Expenditures incurred for former Governors General, in for their spouses, during their lifetimes and for a period their deaths, in respect of the performance of activities as a result of their having occupied the office of Govern
– Authority to enter into commitments not exceeding $19 for the purposes of this vote OFFICE OF THE PARLIAMENTARY BUDGET OFFICER Bureau du directeur parlementaire du budget 1
– Program expenditures
– Authority to enter into commitments not exceeding $6,9 for the purposes of this vote
OFFICE OF THE PUBLIC SECTOR INTEGRITY COMMISSION Commissariat à l’intégrité du secteur public 1
– Program expenditures – Contributions
– Authority to enter into commitments not exceeding $5,0 for the purposes of this vote OFFICE OF THE SENATE ETHICS OFFICER Bureau du conseiller sénatorial en éthique 1
– Program expenditures
– Authority to enter into commitments not exceeding $1,2 for the purposes of this vote
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Items
OFFICE OF THE SUPERINTENDENT OF FINANCIAL INSTIT Bureau du surintendant des institutions financières 1
– Program expenditures
– Authority to enter into commitments not exceeding $94 the purposes of this vote
OFFICES OF THE INFORMATION AND PRIVACY COMMISS Commissariats à l’information et à la protection de la v 1
– Program expenditures — Office of the Information Com
– Authority to enter into commitments not exceeding $10 for the purposes of this vote 5
– Program expenditures — Office of the Privacy Commiss – Contributions — Office of the Privacy Commissioner
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– Authority to enter into commitments not exceeding $22 for the purposes of this vote PARLIAMENTARY PROTECTIVE SERVICE Service de protection parlementaire 1
– Program expenditures
– Authority to expend revenues that it receives during the its activities
– Authority to enter into commitments not exceeding $63 for the purposes of this vote
PAROLE BOARD OF CANADA Commission des libérations conditionnelles du Canada 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of services to process record suspension applications f offences under federal Acts and regulations
– Authority to enter into commitments not exceeding $48 for the purposes of this vote PATENTED MEDICINE PRICES REVIEW BOARD Conseil d’examen du prix des médicaments brevetés 1
– Program expenditures
– Authority to enter into commitments not exceeding $13 for the purposes of this vote PRIVY COUNCIL OFFICE Bureau du Conseil privé 1
– Program expenditures, including
(a) operating expenditures of Commissions of Inqui for;
(b) contributions in respect of costs incurred by pers Commissions of Inquiry; and
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Items (c) the operation of the Prime Minister’s residence
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of intelligence analyst training; and
(b) the provision of internal support services under s
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $15 year for the purposes of this vote PUBLIC HEALTH AGENCY OF CANADA Agence de la santé publique du Canada 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal products, the provision of inspection services and the p port services under section 29.2 of that Act
– Authority to enter into commitments not exceeding $32 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $5,8 for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye – Contributions
– Authority to enter into commitments not exceeding $21 year for the purposes of this vote PUBLIC SERVICE COMMISSION Commission de la fonction publique 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of staffing, assessment and counselling services and pr of internal support services under section 29.2 of that A
– Authority to enter into commitments not exceeding $88 for the purposes of this vote REGISTRAR OF THE SUPREME COURT OF CANADA Registraire de la Cour suprême du Canada 1
– Program expenditures
– Authority to enter into commitments not exceeding $24 for the purposes of this vote ROYAL CANADIAN MOUNTED POLICE Gendarmerie royale du Canada 1
– Operating expenditures
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– Authority to enter into commitments not exceeding $4,2 year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $28 year for the purposes of this vote 10
– The grants listed in any of the Estimates for the fiscal ye listed for any grant may be increased or decreased, sub the Treasury Board – Contributions
– Authority to enter into commitments not exceeding $25 year for the purposes of this vote
ROYAL CANADIAN MOUNTED POLICE EXTERNAL REVIEW Comité externe d’examen de la Gendarmerie royale du 1
– Program expenditures
– Authority to enter into commitments not exceeding $2,8 for the purposes of this vote
SECRETARIAT OF THE NATIONAL SECURITY AND INTELL PARLIAMENTARIANS Secrétariat du Comité des parlementaires sur la sécurit renseignement 1
– Program expenditures
– Authority to enter into commitments not exceeding $3,2 for the purposes of this vote SECURITY INTELLIGENCE REVIEW COMMITTEE Comité de surveillance des activités de renseignement 1
– Program expenditures
– Authority to enter into commitments not exceeding $4,6 for the purposes of this vote SENATE Sénat 1
– Program expenditures, including payments in respect o Senators’ offices and an allowance in lieu of residence ate – Contributions
– Authority to enter into commitments not exceeding $74 for the purposes of this vote SHARED SERVICES CANADA Services partagés Canada 1
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year from the provision of information techn Shared Services Canada Act — revenues that it receives the provision of those services
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
– Authority to enter into commitments not exceeding $1,6 year for the purposes of this vote 5
– Capital expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset cap incurs in that fiscal year — revenues that it receives in t provision of information technology services under the Act
– Authority to enter into commitments not exceeding $26 year for the purposes of this vote
SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNC Conseil de recherches en sciences humaines 1
– Operating expenditures
– Authority to enter into commitments not exceeding $26 for the purposes of this vote 5
– The grants listed in any of the Estimates for the fiscal ye
– Authority to enter into commitments not exceeding $75 year for the purposes of this vote STANDARDS COUNCIL OF CANADA Conseil canadien des normes 1
– Payments to the Council that are referred to in paragrap Council of Canada Act
– Authority to enter into commitments not exceeding $14 for the purposes of this vote STATISTICS CANADA Statistique Canada 1
– Program expenditures
– The grants listed in any of the Estimates for the fiscal ye
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– Authority to enter into commitments not exceeding $49 year for the purposes of this vote TELEFILM CANADA Téléfilm Canada 1
– Payments to the corporation to be used for the purpose Canada Act
– Authority to enter into commitments not exceeding $10 year for the purposes of this vote THE FEDERAL BRIDGE CORPORATION LIMITED La Société des ponts fédéraux Limitée 1
– Payments to the Corporation
– Authority to enter into commitments not exceeding $3,4 for the purposes of this vote THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC. Les Ponts Jacques-Cartier et Champlain Inc.
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No. 1
Items
– Payments to the corporation to be applied in payment o ditures over its revenues (exclusive of depreciation on serves) in the operation of the Jacques-Cartier, Champl Bridges, a portion of the Bonaventure Autoroute, the C trol Structure, the Melocheville Tunnel and the Île-des-S
– Authority to enter into commitments not exceeding $25 year for the purposes of this vote THE NATIONAL BATTLEFIELDS COMMISSION Commission des champs de bataille nationaux 1
– Program expenditures
– Authority to enter into commitments not exceeding $7,4 for the purposes of this vote TREASURY BOARD SECRETARIAT Secrétariat du Conseil du Trésor 1
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of internal support services under section 29.2 of that A tivities
– The payment to each member of the Queen’s Privy Cou minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the down to the nearest hundred dollars under section 67 o Canada Act, to ministers of State who preside over min
– Authority to enter into commitments not exceeding $24 year for the purposes of this vote 5
Government Contingencies
– Authority granted to the Treasury Board to supplement
– Authority granted to the Treasury Board to provide for m unforeseen expenditures not otherwise provided for — tributions that are not listed in any of the Estimates for increase to the amount of a grant that is listed in those those expenditures are within the legal mandate of the ganizations for which the expenditures are made – Authority to reuse any sums allotted and repaid to this appropriations 10
Government-wide Initiatives
– Authority granted to the Treasury Board to supplement for the fiscal year in support of the implementation of s tiatives in the federal public administration 20
Public Service Insurance
– Payments, in respect of insurance, pension or benefit pr ments, or in respect of the administration of such progr cluding premiums, contributions, benefits, fees and oth respect of the federal public administration, or any part any other persons that the Treasury Board determines
– Authority to expend any revenues or other amounts tha insurance, pension or benefit programs or other arrang (a) to offset premiums, contributions, benefits, fees respect of those programs or arrangements; and
(b) to provide for the return to eligible employees of der subsection 96(3) of the Employment Insurance A
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1
Vote No.
Items
– Authority to enter into commitments not exceeding $3,0 year for the purposes of this vote 25
Operating Budget Carry Forward
– Authority granted to the Treasury Board to supplement for the fiscal year by reason of the operating budget ca vious fiscal year 30
Paylist Requirements
– Authority granted to the Treasury Board to supplement for the fiscal year for
(a) requirements related to parental and maternity a
(b) entitlements on cessation of service or employm
(c) adjustments that have not been provided from V justments, made to terms and conditions of service federal public administration, including the Royal Ca as well as of members of the Canadian Forces 35
Capital Budget Carry Forward
– Authority granted to the Treasury Board to supplement for the fiscal year by reason of the capital budget carry ous fiscal year VETERANS REVIEW AND APPEAL BOARD Tribunal des anciens combattants (révision et appel) 1
– Program expenditures
– Authority to enter into commitments not exceeding $9,5 for the purposes of this vote VIA RAIL CANADA INC. VIA Rail Canada Inc. 1
– Payments to the corporation in respect of the costs of it – Payments to the corporation for capital expenditures
– Payments to the corporation for the provision of rail pas Canada in accordance with contracts entered into pursu (c)(i) of Transport Vote 52d, Appropriation Act No. 1, 19
– Authority to enter into commitments not exceeding $53 year for the purposes of this vote WINDSOR-DETROIT BRIDGE AUTHORITY Autorité du pont Windsor-Détroit 1
– Payments to the Authority for the discharge of its mand Letters Patent and the Canada-Michigan Crossing Agre
– Authority to enter into commitments not exceeding $19 year for the purposes of this vote
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
ANNEXE 1
D’après le Budget provisoire des dépenses 2018-2019, la somme postes figurant à la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées. No du crédit
Postes
ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRAN Canadian Air Transport Security Authority 1
– Paiements à l’Administration pour les dépenses de fonc penses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 586 157 871 $ ADMINISTRATION DU PIPE-LINE DU NORD Northern Pipeline Agency 1
– Dépenses du programme – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 465 000 $
AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCONOMIQ Canadian Northern Economic Development Agency 1
– Dépenses de fonctionnement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 11 976 317 $ 5
– Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 16 650 297 $
AGENCE CANADIENNE D’ÉVALUATION ENVIRONNEMEN Canadian Environmental Assessment Agency 1
– Dépenses du programme – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) la réalisation d’évaluations environnementales pa b) la formation;
c) la prestation de services de soutien internes en ve cette loi.
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 38 233 320 $ AGENCE CANADIENNE D’INSPECTION DES ALIMENTS Canadian Food Inspection Agency 1
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 535 823 238 $
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit 5
Postes – Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 25 608 189 $
AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU CANAD DU QUÉBEC Economic Development Agency of Canada for the Regi 1
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 38 634 370 $ 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 233 365 446 $ AGENCE DE LA SANTÉ PUBLIQUE DU CANADA Public Health Agency of Canada 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la vente de produits, de la prestation de de la prestation de services de soutien internes en vert loi
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 329 512 643 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 5 862 750 $ 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 211 843 231 $
AGENCE DE PROMOTION ÉCONOMIQUE DU CANADA AT Atlantic Canada Opportunities Agency 1
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 66 292 642 $ 5
– Subventions inscrites à tout budget des dépenses pour
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 252 896 893 $
AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOMIQUE L’ONTARIO Federal Economic Development Agency for Southern O 1
– Dépenses de fonctionnement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 25 158 031 $ 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 159 188 390 $ AGENCE SPATIALE CANADIENNE Canadian Space Agency 1
– Dépenses de fonctionnement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 170 769 731 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 112 229 000 $ 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 56 411 000 $ AUTORITÉ DU PONT WINDSOR-DÉTROIT Windsor-Detroit Bridge Authority 1
– Paiements à l’Autorité pour l’exécution de son mandat, lettres patentes et à l’Accord sur le passage Canada-Mi
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 195 992 153 $ BIBLIOTHÈQUE DU PARLEMENT Library of Parliament 1
– Dépenses du programme – Autorisation de dépenser les recettes perçues au cours viennent de ses activités
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 44 089 599 $ BIBLIOTHÈQUE ET ARCHIVES DU CANADA Library and Archives of Canada 1
– Dépenses de fonctionnement – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit :
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
a) les droits d’accès à la collection et les frais de rep celle-ci;
b) la prestation de services de soutien internes en ve cette loi.
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 100 553 482 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 8 818 036 $
BUREAU CANADIEN D’ENQUÊTE SUR LES ACCIDENTS D SÉCURITÉ DES TRANSPORTS Canadian Transportation Accident Investigation and Sa 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 26 961 605 $
BUREAU DE LA COORDONNATRICE DE LA SITUATION DE Office of the Co-ordinator, Status of Women 1
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 36 873 996 $ 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 22 680 000 $
BUREAU DE L’ENQUÊTEUR CORRECTIONNEL DU CANAD Office of the Correctional Investigator of Canada 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 129 824 $ BUREAU DE L’INFRASTRUCTURE DU CANADA Office of Infrastructure of Canada 1
– Dépenses de fonctionnement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 99 901 528 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 760 949 312 $ 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 5 170 437 419 $
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
BUREAU DU COMMISSAIRE À LA MAGISTRATURE FÉDÉR Office of the Commissioner for Federal Judicial Affairs 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la prestation de services administratifs ciaire
– Traitements, indemnités et dépenses pour les juges, y c de la Cour suprême du Yukon, de la Cour suprême des Ouest et de la Cour de justice du Nunavut, non prévus
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 8 339 447 $ 5
– Dépenses de fonctionnement — Conseil canadien de la
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 2 039 412 $
BUREAU DU COMMISSAIRE AUX CONFLITS D’INTÉRÊTS Office of the Conflict of Interest and Ethics Commission 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 6 134 141 $
BUREAU DU COMMISSAIRE DU CENTRE DE LA SÉCURITÉ TÉLÉCOMMUNICATIONS Office of the Communications Security Establishment C 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 954 662 $ BUREAU DU CONSEILLER SÉNATORIAL EN ÉTHIQUE Office of the Senate Ethics Officer 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 214 777 $ BUREAU DU CONSEIL PRIVÉ Privy Council Office 1
– Dépenses du programme, y compris :
a) les dépenses de fonctionnement des commission
b) les contributions relatives aux frais engagés par d sant devant des commissions d’enquête;
c) le fonctionnement de la résidence du premier min
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit : a) la formation aux analystes du renseignement;
b) la prestation de services de soutien internes en ve cette loi.
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 151 368 837 $ BUREAU DU DIRECTEUR DES POURSUITES PÉNALES Office of the Director of Public Prosecutions 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les services de poursuites et les services connexe
b) les services de poursuites et les services connexe dat du Bureau — fournis de manière facultative à de organisations non fédérales ou internationales;
c) les services de soutien internes fournis en vertu d loi.
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 184 932 770 $ BUREAU DU DIRECTEUR GÉNÉRAL DES ÉLECTIONS Office of the Chief Electoral Officer 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 30 768 921 $ BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUDGET Office of the Parliamentary Budget Officer 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 6 983 524 $ BUREAU DU SECRÉTAIRE DU GOUVERNEUR GÉNÉRAL Office of the Governor General’s Secretary 1
– Dépenses du programme
– Dépenses relatives aux anciens gouverneurs généraux, à leur conjoint, durant leur vie et pendant les six mois s avec l’exercice des attributions qui leur sont échues pa de gouverneur général
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 19 986 309 $
BUREAU DU SURINTENDANT DES INSTITUTIONS FINAN Office of the Superintendent of Financial Institutions 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 945 058 $
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes BUREAU DU VÉRIFICATEUR GÉNÉRAL Office of the Auditor General
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit :
a) les services professionnels de vérification aux me dien des vérificateurs législatifs;
b) les enquêtes effectuées au titre de l’article 11 de l général.
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 71 687 524 $
CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU TRA Canadian Centre for Occupational Health and Safety 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 111 237 $
CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLARATION CANADA Financial Transactions and Reports Analysis Centre of C 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 46 614 069 $ CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATIONS Communications Security Establishment 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ses activités, notamment la prestation d ternes en vertu de l’article 29.2 de cette loi
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 600 257 552 $
CENTRE DE RECHERCHES POUR LE DÉVELOPPEMENT IN International Development Research Centre 1
– Paiements au Centre
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 139 338 189 $ CHAMBRE DES COMMUNES House of Commons 1
– Dépenses du programme, notamment les paiements lié bureaux de circonscription des députés – Contributions – Autorisation de dépenser les recettes perçues au cours viennent de ses activités
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 366 308 106 $
COMITÉ DE SURVEILLANCE DES ACTIVITÉS DE RENSEIGN Security Intelligence Review Committee 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 607 497 $
COMITÉ EXTERNE D’EXAMEN DE LA GENDARMERIE ROY Royal Canadian Mounted Police External Review Comm 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 2 872 348 $ COMITÉ EXTERNE D’EXAMEN DES GRIEFS MILITAIRES Military Grievances External Review Committee 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 6 150 062 $ COMMISSARIAT À L’INTÉGRITÉ DU SECTEUR PUBLIC Office of the Public Sector Integrity Commissioner 1
– Dépenses du programme – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 5 009 887 $ COMMISSARIAT AU LOBBYING Office of the Commissioner of Lobbying 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 086 292 $ COMMISSARIAT AUX LANGUES OFFICIELLES Office of the Commissioner of Official Languages 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 19 101 205 $
COMMISSARIATS À L’INFORMATION ET À LA PROTECTIO CANADA Offices of the Information and Privacy Commissioners 1
– Dépenses du programme — Commissariat à l’informatio
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 10 127 084 $ 5
– Dépenses du programme — Commissariat à la protectio
– Contributions — Commissariat à la protection de la vie p
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 22 893 992 $
COMMISSION CANADIENNE DES DROITS DE LA PERSON Canadian Human Rights Commission 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 22 154 487 $ COMMISSION CANADIENNE DES GRAINS Canadian Grain Commission 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 846 955 $ COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE Canadian Nuclear Safety Commission 1
– Dépenses du programme
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 38 176 811 $ COMMISSION CANADIENNE DU LAIT Canadian Dairy Commission 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 3 755 068 $ COMMISSION CANADIENNE DU TOURISME Canadian Tourism Commission 1
– Paiements à la Commission
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 95 655 544 $
COMMISSION CIVILE D’EXAMEN ET DE TRAITEMENT DES LA GENDARMERIE ROYALE DU CANADA Civilian Review and Complaints Commission for the Ro Police 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 9 667 981 $
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– Paiements à la Commission pour les dépenses de fonct
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 66 146 361 $ 5
– Paiements à la Commission pour les dépenses en capit
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 29 041 524 $ COMMISSION DE LA FONCTION PUBLIQUE Public Service Commission 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la fourniture de produits et services de de counseling et de la prestation de services de soutien ticle 29.2 de cette loi
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 88 612 701 $
COMMISSION DE L’IMMIGRATION ET DU STATUT DE RÉF Immigration and Refugee Board 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 118 949 994 $ COMMISSION DES CHAMPS DE BATAILLE NATIONAUX The National Battlefields Commission 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 7 470 199 $
COMMISSION DES LIBÉRATIONS CONDITIONNELLES DU Parole Board of Canada 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la prestation de services visant le traite suspension du casier présentées par les personnes con tions à des lois ou règlements fédéraux
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 48 102 408 $ COMMISSION D’EXAMEN DES PLAINTES CONCERNANT Military Police Complaints Commission 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 288 506 $
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– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 3 022 473 $
COMMISSION MIXTE INTERNATIONALE (SECTION CANA International Joint Commission (Canadian Section) 1
– Dépenses du programme
– Dépenses de la section canadienne, y compris les traite
– Dépenses relatives aux études, enquêtes et relevés exé en vertu du mandat international qui lui est confié
– Dépenses faites par la Commission en vertu de l’Accord États-Unis relatif à la qualité de l’eau dans les Grands L
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 11 267 974 $ CONSEIL CANADIEN DES NORMES Standards Council of Canada 1
– Paiements au Conseil au titre de l’alinéa 5a) de la Loi su normes
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 14 943 000 $
CONSEIL DE LA RADIODIFFUSION ET DES TÉLÉCOMMUN CANADIENNES Canadian Radio-television and Telecommunications Co 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au du Règlement de 2010 sur les droits de télécommunica 1997 sur les droits de licence de radiodiffusion et du Rè latifs aux télécommunications non sollicitées et dans le vités, jusqu’à concurrence des montants approuvés par
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 54 508 072 $ CONSEIL DE RECHERCHES EN SCIENCES HUMAINES Social Sciences and Humanities Research Council 1
– Dépenses de fonctionnement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 26 186 289 $ 5
– Subventions inscrites à tout budget des dépenses pour
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 756 932 935 $
CONSEIL DE RECHERCHES EN SCIENCES NATURELLES E Natural Sciences and Engineering Research Council 1
– Dépenses de fonctionnement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 46 122 469 $
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– Subventions inscrites à tout budget des dépenses pour
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 202 907 659 $ CONSEIL DES ARTS DU CANADA Canada Council for the Arts 1
– Paiements au Conseil devant servir aux fins générales p Loi sur le Conseil des Arts du Canada
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 292 632 337 $
CONSEIL D’EXAMEN DU PRIX DES MÉDICAMENTS BREV Patented Medicine Prices Review Board 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 13 689 951 $ CONSEIL NATIONAL DE RECHERCHES DU CANADA National Research Council of Canada 1
– Dépenses de fonctionnement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 348 097 344 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 62 983 970 $ 10
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris la fourniture de biens et de se international du Télescope de trente mètres
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 395 679 820 $ ÉCOLE DE LA FONCTION PUBLIQUE DU CANADA Canada School of Public Service 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 64 391 765 $ ÉNERGIE ATOMIQUE DU CANADA LIMITÉE Atomic Energy of Canada Limited 1
– Paiements à la société pour les dépenses de fonctionne capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 043 539 640 $ GENDARMERIE ROYALE DU CANADA Royal Canadian Mounted Police 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett
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celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 231 594 200 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 289 535 957 $ 10
– Subventions inscrites à tout budget des dépenses pour prévu pour chaque subvention pouvant être modifié so tion du Conseil du Trésor – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 253 673 483 $ INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA Canadian Institutes of Health Research 1
– Dépenses de fonctionnement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 52 908 782 $ 5
– Subventions inscrites à tout budget des dépenses pour
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 043 857 390 $ INVESTIR AU CANADA Invest in Canada Hub 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 22 203 434 $ LA SOCIÉTÉ DES PONTS FÉDÉRAUX LIMITÉE The Federal Bridge Corporation Limited 1
– Paiements à la Société
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 3 472 857 $ LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC. The Jacques-Cartier and Champlain Bridges Inc. 1
– Paiements à la société à affecter au paiement de l’excéd revenus, exception faite de l’amortissement des immob relativement à l’exploitation des ponts Jacques-Cartier, Mercier, d’une partie de l’autoroute Bonaventure, de l’e plain, du tunnel Melocheville et du pont de contournem
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 250 127 000 $ MARINE ATLANTIQUE S.C.C. Marine Atlantic Inc. 1
– Paiements à la société pour les dépenses liées à sa gest – Paiements à la société pour les dépenses en capital
– Paiements à la société pour les services de transport, y transport maritime entre la Nouvelle-Écosse et Terre-N navires, terminaux et infrastructures connexes
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– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 151 104 000 $ MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION Department of Citizenship and Immigration 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice pour la prestation de s programme « Expérience internationale Canada », les r de cet exercice qui proviennent de la prestation de ces
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 782 465 838 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 15 787 643 $ 10
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris la fourniture de biens et de se
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 347 050 400 $ MINISTÈRE DE LA DÉFENSE NATIONALE Department of National Defence 1
– Dépenses de fonctionnement
– Autorisation de contracter, sous réserve d’affectation pa des engagements totalisant 33 438 160 225 $ à l’égard d ministère, quelle que soit l’année au cours de laquelle s ment afférent à l’un ou l’autre de ces engagements (et tranche de 13 906 191 483 $ deviendra payable dans les
– Autorisation de faire des dépenses ou des avances reco des directives du Conseil du Trésor, à l’égard du matér liers, des sociétés, des organismes extérieurs, d’autres nismes fédéraux et d’autres administrations, ou des se – Autorisation d’effectuer des paiements dans le cadre :
a) de programmes de pension, d’assurance et de sé ententes pour les employés recrutés sur place à l’ex
b) de l’administration de ces programmes ou entent contributions, avantages, frais et autres dépenses en ployés recrutés sur place à l’extérieur du Canada et déterminées par le Conseil du Trésor.
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai
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d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P 5
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour tions, y compris :
a) les montants versés à un bénéficiaire ou ce qui en pour : (i) la fourniture de biens ou de services, (ii) l’utilisation d’installations;
b) les contributions pouvant être approuvées par le aux termes de l’article 3 de la Loi de 1950 sur les cré
(i) l’acquisition ou le transfert d’équipement de d (ii) la fourniture de services aux fins de défense,
(iii) l’acquisition ou le transfert de fournitures ou défense. MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOMIE DE Department of Western Economic Diversification 1
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 35 965 364 $ 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 109 773 000 $
MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIMENTA Department of Agriculture and Agri-Food 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les ententes de recherche concertée et les service
b) les activités de pâturage et de reproduction du Pr communautaires; c) l’administration du programme « Agri-stabilité »;
d) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab
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prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 615 453 709 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 54 888 471 $ 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 425 525 000 $ MINISTÈRE DE LA JUSTICE Department of Justice 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les services juridiques fournis de manière obligat ganismes fédéraux;
b) les services juridiques — conformes au mandat d manière facultative à des sociétés d’État et à des org ou internationales;
c) les services de soutien internes fournis en vertu d loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 532 619 587 $ 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 391 765 319 $ MINISTÈRE DE LA SANTÉ Department of Health 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) la prestation de services ou la vente de produits s tion de la santé, aux activités de réglementation et a
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou
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de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 935 703 079 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 26 205 260 $ 10
– Subventions inscrites à tout budget des dépenses pour
– Contributions, sous forme de paiements en argent ou d de services
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 243 455 426 $
MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PROTE Department of Public Safety and Emergency Preparedn 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 141 011 494 $ 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 007 864 906 $
MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT SOCIA Department of Employment and Social Development 1
– Dépenses de fonctionnement
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit : a) les services du Secteur des programmes d’accès
b) les services visant à aider les provinces à adminis vinciaux financés aux termes des ententes sur le dé du travail;
c) les services offerts au nom d’autres ministères féd
d) les services de soutien internes fournis en vertu d loi;
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e) tout montant facturé à une société d’État en vertu sur l’indemnisation des agents de l’État en lien avec les recours par subrogation pour les sociétés d’État;
f) la portion des coûts de litige découlant des règlem de réclamation auprès de tiers pour les ministères e vertu de la Loi sur l’indemnisation des agents de l’É
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 2 479 015 678 $ 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 2 439 760 218 $ MINISTÈRE DE L’ENVIRONNEMENT Department of the Environment 1
– Dépenses de fonctionnement
– Autorisation au ministre de l’Environnement d’engager les commissions peuvent avoir besoin et versement à c déterminés par celles-ci
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi et de ce qui suit :
a) les services de recherche, les services d’analyse e fiques; b) les relevés hydrologiques; c) les services de réglementation;
d) les services de surveillance, notamment les activi sables bitumineux; e) les droits d’entrée; f) les permis; g) les services de biens immobiliers.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 836 438 088 $ 5
– Dépenses en capital
– Autorisation de faire des paiements aux provinces et au contributions aux travaux de construction entrepris par
– Autorisation de faire des avances recouvrables ne dépa de projets conjoints assumée par des organismes prov
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organismes de l’extérieur, y compris les dépenses faite n’appartenant pas au gouvernement fédéral
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 76 158 025 $ 10
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris celles aux pays en développem téral pour l’application du Protocole de Montréal, sous argent ou de fourniture de biens, d’équipement ou de s
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 600 641 292 $ MINISTÈRE DE L’INDUSTRIE Department of Industry 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) la prestation de services de soutien internes en ve cette loi et de services de soutien internes à l’Office lectuelle du Canada;
b) les activités liées aux recherches sur les commun recherches sur les communications;
c) les services et la procédure d’insolvabilité, au titre l’insolvabilité, au Bureau du surintendant des faillite
d) les activités de Corporations Canada au titre de la sociétés par actions, de la Loi sur les chambres de c dienne sur les coopératives, de la Loi canadienne su non lucratif et de la Loi sur les corporations canadie
e) les services et la procédure réglementaire au Bur pour les fusions et toute chose s’y rapportant, y com une fusion, les certificats de décision préalable et le de la Loi sur la concurrence.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 499 617 885 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 5 983 000 $ 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 2 313 338 869 $ L15
– Paiements effectués en vertu du paragraphe 14(2) de la l’Industrie
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 300 000 $ L20
– Prêts effectués en vertu de l’alinéa 14(1)a) de la Loi sur
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– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 500 000 $
MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMERC DÉVELOPPEMENT Department of Foreign Affairs, Trade and Development 1
– Dépenses de fonctionnement, y compris celles liées à la tants du Canada à l’étranger, à leur personnel et aux Ca gouvernement canadien au personnel d’organismes in
– Autorisation de faire des avances recouvrables à des or jusqu’à concurrence de la valeur des actions détenues nismes
– Dépenses relatives aux locaux de l’Organisation de l’av
– Autorisation d’effectuer des dépenses recouvrables pou sidents canadiens domiciliés à l’extérieur du Canada qu à l’étranger, y compris leurs personnes à charge, et pou
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit : a) les foires commerciales et éducatives; b) les publications ministérielles; c) la prestation des services suivants :
(i) la formation offerte par l’Institut canadien du s (ii) les missions commerciales et autres services commerce international,
(iii) les services de développement des investisse
(iv) les services de télécommunication internatio
(v) les autres services fournis à l’étranger à d’aut nismes, sociétés d’État et autres organisations no (vi) les services consulaires spécialisés.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 754 161 559 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 135 243 378 $ 10
– Subventions inscrites à tout budget des dépenses pour
– Contributions, y compris les paiements à d’autres fins p de biens et de services pour :
a) la promotion du commerce et de l’investissement b) l’aide humanitaire internationale et l’aide fournie internationale, le développement international et la
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 219 944 467 $ 15
– Paiements effectués dans le cadre :
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a) de programmes de pension, d’assurance et de sé ententes pour les employés recrutés sur place à l’ex
b) de l’administration de ces programmes ou entent contributions, avantages, frais et autres dépenses en ployés recrutés sur place à l’extérieur du Canada et déterminées par le Conseil du Trésor.
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 50 779 000 $ 20
– Aide financière fournie par le ministre des Affaires étran avec le ministre des Finances, à titre de contributions a internationales pour l’exercice 2018-2019, qui, conform 12(2) de la Loi d’aide au développement international ( ne dépasse pas 232 491 748 $
L25
– Achat d’actions d’institutions financières internationale 2018-2019 pour une somme d’au plus 11 713 306 $ US — CAN —, effectué en conformité avec le paragraphe 12(2 veloppement international (institutions financières) et g fournie par le ministre des Affaires étrangères, en cons des Finances
MINISTÈRE DES AFFAIRES INDIENNES ET DU NORD CAN Department of Indian Affairs and Northern Developmen 1
– Dépenses de fonctionnement
– Dépenses relatives aux ouvrages, bâtiments et matériel
– Autorisation d’effectuer des dépenses — recouvrables o vaux effectués sur des propriétés n’appartenant pas au aux services fournis à l’égard de celles-ci
– Autorisation d’affecter des fonds dans le cadre d’activit économique des Indiens et des Inuits, relatives au déve des Indiens et des Inuits et à l’approvisionnement en m
– Autorisation de vendre de l’électricité, conformément a par le gouverneur en conseil, aux consommateurs qui s vant dans des centres éloignés lorsque ces derniers n’o alternatives locales d’approvisionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 615 211 553 $ 5
– Dépenses en capital
– Dépenses relatives aux bâtiments, ouvrages, terrains et le contrôle et la propriété peuvent être cédés :
a) soit aux gouvernements provinciaux, selon les co le gouverneur en conseil;
b) soit à des bandes indiennes ou à des Indiens, à ti à la discrétion du ministre des Affaires indiennes et
– Dépenses relatives aux bâtiments, ouvrages, terrains et l’égard de propriétés n’appartenant pas au gouvernem
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Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
– Autorisation d’effectuer des dépenses recouvrables pou sant pas la part des frais assumés par les gouvernemen routes et ouvrages connexes
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 15 091 444 $ 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 2 362 488 227 $ L15
– Prêts à des revendicateurs autochtones, conformément vées par le gouverneur en conseil, pour le paiement de vendications autochtones (recherche, négociation et éla
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 25 903 000 $ L20
– Prêts à des premières nations de la Colombie-Britanniq per au processus de la Commission des traités de la Co
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 30 400 000 $ MINISTÈRE DES ANCIENS COMBATTANTS Department of Veterans Affairs 1
– Dépenses de fonctionnement
– Dépenses afférentes à l’entretien de propriétés immobi latives à des travaux de génie et de recherche techniqu valeur tangible à la propriété ainsi que le paiement des vices publics
– Sous réserve de l’approbation du gouverneur en conse rentes :
a) aux travaux de réparation nécessaires sur des pro vertu de contrats particuliers à prix ferme et vendue sur les terres destinées aux anciens combattants (S. de corriger des défectuosités dont ni l’ancien comba peuvent être tenus financièrement responsables;
b) à tout autre travail qui s’impose sur d’autres prop der l’intérêt que le directeur y possède.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 036 044 570 $ 5
– Subventions inscrites à tout budget des dépenses pour crit à chacune des subventions pouvant être modifié so tion du Conseil du Trésor – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 3 327 017 000 $ MINISTÈRE DES FINANCES Department of Finance 1
– Dépenses du programme
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No du crédit
Postes – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 95 355 613 $ 5
– Aide financière fournie par le ministre des Finances à l’A de développement, en vertu du paragraphe 8(2) de la L ton Woods et des accords connexes, sous forme de pai dant pas, au total, 441 610 000 $ pour l’exercice 2018-20 MINISTÈRE DES PÊCHES ET DES OCÉANS Department of Fisheries and Oceans
– Dépenses de fonctionnement
– Participation du Canada aux dépenses des commission pêches
– Autorisation de fournir gratuitement des locaux aux com des pêches
– Autorisation de faire des avances recouvrables équivale quote-part de ces commissions dans les programmes à
– Autorisation de faire des avances recouvrables pour de d’arrimage et d’autres services de la marine marchand liers, à des organismes indépendants et à d’autres gou l’exercice de sa compétence en matière de navigation, navigation et à la navigation maritime
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit : a) les activités de la Garde côtière canadienne;
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 557 592 518 $ 5
– Dépenses en capital
– Autorisation de faire des paiements aux provinces, aux torités locales ou privées à titre de contributions à des entrepris par ces administrations ou autorités
– Autorisation d’acheter des bateaux de pêche commerci
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Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 586 710 928 $ 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 204 444 700 $ MINISTÈRE DES RESSOURCES NATURELLES Department of Natural Resources 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit : a) la vente de produits d’information et de produits
b) la délivrance de licences, de permis et de certifica les explosifs et du Règlement de 2013 sur les explos c) la formation et les attestations de formation liées visés à l’alinéa b);
d) la perception, dans le cadre des activités du minis services de recherche, de consultation, d’évaluation tration et pour l’accès à des travaux de recherche;
e) la prestation de services de soutien internes en ve Loi sur la gestion des finances publiques.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 567 513 135 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 20 071 752 $ 10
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 429 195 419 $
MINISTÈRE DES SERVICES AUX AUTOCHTONES DU CAN Department of Indigenous Services Canada 1
– Dépenses de fonctionnement
– Dépenses relatives aux ouvrages, bâtiments et matériel
– Autorisation d’effectuer des dépenses — recouvrables o vaux effectués sur des propriétés n’appartenant pas au aux services fournis à l’égard de celles-ci
– Autorisation d’affecter des fonds dans le cadre d’activit économique des Indiens et des Inuits, relatives au déve des Indiens et des Inuits et à l’approvisionnement en m
– Autorisation de vendre de l’électricité, conformément a par le gouverneur en conseil, aux consommateurs qui s
2015-2016-2017-2018
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Postes
vivant dans des centres éloignés lorsque ces derniers n sources alternatives locales d’approvisionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent de ce qui suit :
a) la prestation de services ou la vente de produits s tion de la santé et aux services médicaux;
b) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 644 523 180 $ 5
– Dépenses en capital
– Dépenses relatives aux bâtiments, ouvrages, terrains et le contrôle et la propriété peuvent être cédés :
a) soit aux gouvernements provinciaux, selon les co le gouverneur en conseil;
b) soit à des bandes indiennes ou à des Indiens, à ti à la discrétion du ministre d’État portant le titre de m Autochtones.
– Dépenses relatives aux bâtiments, ouvrages, terrains et l’égard de propriétés n’appartenant pas au gouvernem
– Autorisation d’effectuer des dépenses recouvrables pou sant pas la part des frais assumés par les gouvernemen routes et ouvrages connexes
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 5 303 979 $ 10
– Subventions inscrites à tout budget des dépenses pour
– Contributions, sous forme de paiements en argent ou d de services
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 7 723 554 666 $ MINISTÈRE DES TRANSPORTS Department of Transport 1
– Dépenses de fonctionnement
– Autorisation d’engager des dépenses pour des biens au cadre de l’exercice d’une compétence en matière d’aér
– Autorisation de payer des commissions pour le recouvr tu de la Loi sur l’aéronautique
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent notamment de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département
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No du crédit
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n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 766 425 367 $ 5
– Dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 122 989 854 $ 10
Subventions et contributions — Réseau de transport effica
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 401 910 138 $ 15
Subventions et contributions — Réseau de transport écolo
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 41 601 775 $ 20
Subventions et contributions — Réseau de transport sûr et
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 27 772 681 $
MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVICES G Department of Public Works and Government Services 1
– Dépenses de fonctionnement pour la prestation de serv caux et de services communs et centraux
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada, de la Loi sur l’assurancel’administration des biens saisis
– Autorisation de dépenser les recettes perçues au cours viennent de la prestation de services de gestion des loc muns et centraux
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent notamment de la prestation de services de de l’article 29.2 de cette loi
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 3 088 088 376 $ 5
– Dépenses en capital, y compris les dépenses relatives à des biens fédéraux
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
– Autorisation d’effectuer des remboursements à des loca raux relativement à des améliorations à ceux-ci autoris Travaux publics et des Services gouvernementaux
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 181 025 573 $ MINISTÈRE DU PATRIMOINE CANADIEN Department of Canadian Heritage 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les activités de l’Institut canadien de conservation d’information sur le patrimoine et du Bureau de cert diovisuels canadiens;
b) les activités afférentes au programme « Expérienc
c) la prestation de services de soutien internes en ve cette loi.
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 196 273 557 $ 5
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 098 834 783 $ MUSÉE CANADIEN DE LA NATURE Canadian Museum of Nature 1
– Paiements au Musée pour les dépenses de fonctionnem capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 31 080 812 $ MUSÉE CANADIEN DE L’HISTOIRE Canadian Museum of History 1
– Paiements au Musée pour les dépenses de fonctionnem capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 75 952 129 $ MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 Canadian Museum of Immigration at Pier 21 1
– Paiements au Musée pour les dépenses de fonctionnem capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 8 215 347 $
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Postes MUSÉE CANADIEN DES DROITS DE LA PERSONNE Canadian Museum for Human Rights
– Paiements au Musée pour les dépenses de fonctionnem capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 21 308 564 $ MUSÉE DES BEAUX-ARTS DU CANADA National Gallery of Canada 1
– Paiements au Musée pour les dépenses de fonctionnem capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 43 383 427 $ 5
– Paiements au Musée à l’égard de l’acquisition d’objets sée et des frais connexes
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 8 000 000 $
MUSÉE NATIONAL DES SCIENCES ET DE LA TECHNOLOG National Museum of Science and Technology 1
– Paiements au Musée pour les dépenses de fonctionnem capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 30 158 102 $ OFFICE DES TRANSPORTS DU CANADA Canadian Transportation Agency 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 28 214 631 $ OFFICE NATIONAL DE L’ÉNERGIE National Energy Board 1
– Dépenses du programme – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 69 727 081 $ OFFICE NATIONAL DU FILM National Film Board 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 83 020 524 $ REGISTRAIRE DE LA COUR SUPRÊME DU CANADA Registrar of the Supreme Court of Canada 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 24 520 525 $
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
SECRÉTARIAT DES CONFÉRENCES INTERGOUVERNEMEN Canadian Intergovernmental Conference Secretariat 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 5 585 223 $
SECRÉTARIAT DU COMITÉ DES PARLEMENTAIRES SUR L ET LE RENSEIGNEMENT Secretariat of the National Security and Intelligence Co Parliamentarians 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 3 294 747 $ SECRÉTARIAT DU CONSEIL DU TRÉSOR Treasury Board Secretariat 1
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de la prestation de services de soutien inte 29.2 de cette loi et de ses autres activités
– Versement, à chacun des membres du Conseil privé de qui occupe une charge de ministre sans portefeuille ou de ministre d’État sans être à la tête d’un département n’excédant pas celui versé, au titre de la Loi sur les trai d’État qui sont à la tête d’un département d’État, payab prorata pour toute période de moins d’un an et arrondi inférieure en application de l’article 67 de la Loi sur le P
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 246 752 000 $ 5
Dépenses éventuelles du gouvernement
– Autorisation donnée au Conseil du Trésor d’augmenter
– Autorisation donnée au Conseil du Trésor de payer pou gentes ou imprévues auxquelles il n’est pas pourvu par toute subvention ou contribution qui ne figure pas dan pour l’exercice et l’augmentation du montant de toute s dans la mesure où ces dépenses sont conformes au ma l’organisme dont le crédit est ainsi augmenté
– Autorisation de réemployer les sommes affectées à des crédits et versées au présent crédit 10
Initiatives pangouvernementales
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice, pour appuyer la mise en œuvre d’initiatives nistration publique fédérale en matière de gestion strat 20
Assurances de la fonction publique
– À l’égard de tout ou partie de la fonction publique et de déterminées par le Conseil du Trésor, paiements effect programmes d’assurance, de pension, d’avantages soc tentes — ou de l’administration de ces programmes ou au titre des primes, contributions, avantages sociaux, f
– Autorisation d’affecter tous revenus ou toutes autres so cadre des programmes d’assurance, de pension, d’avan d’autres ententes :
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
a) pour compenser notamment les primes, contribu frais et autres dépenses liés à ces programmes ou a
b) pour rembourser les employés admissibles, en ap 96(3) de la Loi sur l’assurance-emploi, pour l’excéde
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 3 075 617 196 $ 25
Report du budget de fonctionnement
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice en raison du report de tout budget de fonctio précédent 30
Besoins en matière de rémunération
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice pour : a) des prestations parentales et de maternité;
b) des versements liés à la cessation de service ou d
c) des rajustements apportés aux modalités de serv nistration publique fédérale, notamment la Gendarm et des membres des Forces canadiennes, qui n’ont p crédit 15, Rajustements à la rémunération. 35
Report du budget des dépenses en capital
– Autorisation donnée au Conseil du Trésor d’augmenter l’exercice en raison du report de tout budget des dépen cice précédent SÉNAT Senate 1
– Dépenses du programme, notamment les paiements lié bureaux des sénateurs et le versement d’une allocation sident du Sénat au lieu de la mise à sa disposition d’un – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 74 151 222 $
SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIAIRES Courts Administration Service 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 66 233 161 $
SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINIS Administrative Tribunals Support Service of Canada 1
– Dépenses du programme
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 85 936 733 $ SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCURITÉ Canadian Security Intelligence Service 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 521 451 792 $
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes SERVICE CORRECTIONNEL DU CANADA Correctional Service of Canada
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de verser à la Caisse de bienfaisance des d au cours de l’exercice, des activités des détenus financ
– Autorisation d’exploiter des cantines dans les établissem ser les recettes, au cours de l’exercice, à la Caisse de bi
– Paiements, selon les conditions fixées par le gouverneu
a) aux détenus libérés aux prises avec une incapacit leur participation aux activités normales dans des ét ou pour le compte de tels détenus; b) aux personnes à charge de détenus — libérés ou de leur participation à de telles activités.
– Autorisation au ministre de la Sécurité publique et de la réserve de l’approbation du gouverneur en conseil, de avec le gouvernement de toute province en vue, selon
a) de l’incarcération, dans les établissements de cett condamnées ou transférées dans un pénitencier;
b) de l’indemnisation afférente à l’entretien de ces p c) du paiement des frais de construction et d’autres blissements.
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 2 026 625 710 $ 5
– Dépenses en capital, notamment les paiements :
a) aux collectivités autochtones, au sens de l’article tème correctionnel et la mise en liberté sous conditi visé à l’article 81 de cette loi et prévoyant la prestati nels;
b) aux organisations à but non lucratif prenant part nelles communautaires, aux provinces et aux munic butions pour leurs travaux de construction respectif
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 189 141 724 $ SERVICE DE PROTECTION PARLEMENTAIRE Parliamentary Protective Service 1
– Dépenses du programme – Autorisation de dépenser les recettes perçues au cours viennent de ses activités
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 63 100 000 $ SERVICES PARTAGÉS CANADA Shared Services Canada 1
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice pour la prestation de s
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No du crédit
Postes
l’information au titre de la Loi sur Services partagés Ca au cours de celui-ci qui proviennent de la prestation de
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 648 822 515 $ 5
– Dépenses en capital
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe capital engagées au cours de cet exercice, les recettes p ci qui proviennent de la prestation de services de techn au titre de la Loi sur Services partagés Canada
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 260 078 170 $ SOCIÉTÉ CANADIENNE DES POSTES Canada Post Corporation 1
– Paiements à la Société à des fins spéciales
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 22 210 000 $
SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOGEME Canada Mortgage and Housing Corporation 1
– Paiements à la Société visant à la rembourser pour les r elle sur les prêts consentis, les subventions et contribu penses contractées, les pertes subies et les frais et déb cas : a) au titre de la Loi nationale sur l’habitation;
b) dans le cadre des attributions qui lui sont conféré dérale et qu’elle exerce en conformité avec la Loi su d’hypothèques et de logement.
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 2 427 435 894 $ SOCIÉTÉ DU CENTRE NATIONAL DES ARTS National Arts Centre Corporation 1
– Paiements à la Société pour les dépenses de fonctionne
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 35 258 623 $ SOCIÉTÉ RADIO-CANADA Canadian Broadcasting Corporation 1
– Paiements à la Société pour les dépenses de fonctionne
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 1 097 768 365 $ 5
– Paiements à la Société pour le fonds de roulement
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 4 000 000 $ 10
– Paiements à la Société pour les dépenses en capital
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 109 009 000 $
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 1 (French)
No du crédit
Postes
STATION CANADIENNE DE RECHERCHE DANS L’EXTRÊM Canadian High Arctic Research Station 1
– Dépenses du programme
– Subventions inscrites à tout budget des dépenses pour – Contributions
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 28 089 505 $ STATISTIQUE CANADA Statistics Canada 1
– Dépenses du programme
– Subventions inscrites à tout budget des dépenses pour
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe connexes engagées au cours de cet exercice, les recett celui-ci qui proviennent notamment de la prestation de ternes en vertu de l’article 29.2 de cette loi
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 493 200 126 $ TÉLÉFILM CANADA Telefilm Canada 1
– Paiements à la société devant servir aux fins prévues pa Canada
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 100 866 729 $
TRIBUNAL DES ANCIENS COMBATTANTS (RÉVISION ET A Veterans Review and Appeal Board 1
– Dépenses du programme
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 9 584 154 $ VIA RAIL CANADA INC. VIA Rail Canada Inc. 1
– Paiements à la société pour les dépenses liées à sa gest – Paiements à la société pour les dépenses en capital
– Paiements à la société en vue de la prestation d’un serv conformément aux contrats conclus en vertu du sous-a (Transports) de la Loi no 1 de 1977 portant affectation d
– Autorisation de prendre au cours de l’exercice, au titre d gagements jusqu’à concurrence de 538 088 193 $
2015-2016-2017-2018
Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 2
SCHEDULE 2
Based on the Interim Estimates 2018–19, the amount granted is $ out in this Schedule.
Sums granted to Her Majesty by this Act for the fiscal year endin following fiscal year ending March 31, 2020 and the purposes for w Vote No.
Items CANADA BORDER SERVICES AGENCY Agence des services frontaliers du Canada
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the F Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) fees, related to border operations, for the provisi of a facility or for a product, right or privilege; and (b) payments received under contracts entered into
– Authority to enter into commitments not exceeding $1, year for the purposes of this vote 5
– Capital expenditures
– Authority to enter into commitments not exceeding $19 year for the purposes of this vote CANADA REVENUE AGENCY Agence du revenu du Canada 1
– Operating expenditures – Contributions
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A
– Authority to enter into commitments not exceeding $3, year for the purposes of this vote 5
– Capital expenditures
– Authority to make recoverable expenditures in relation Canada Pension Plan and the Employment Insurance A
– Authority to enter into commitments not exceeding $70 for the purposes of this vote PARKS CANADA AGENCY Agence Parcs Canada 1
– Program expenditures – Capital expenditures
– The grants listed in any of the Estimates for the fiscal y – Contributions, including
(a) expenditures on other than federal property; and
(b) payments to provinces and municipalities as con cost of undertakings carried out by those bodies
– Authority to enter into commitments not exceeding $1, year for the purposes of this vote 5
– Amounts credited to the New Parks and Historic Sites A specified in subsection 21(3) of the Parks Canada Agen
– Authority to enter into commitments not exceeding $9, for the purposes of this vote
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Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 2 (French)
ANNEXE 2
D’après le Budget provisoire des dépenses 2018-2019, la somme postes figurant à la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice en cours et à l’exercice suivant se terminant le 31 mars 2020, et fin No du crédit
Postes AGENCE DES SERVICES FRONTALIERS DU CANADA Canada Border Services Agency
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi su publiques, d’affecter, au cours de l’exercice, à la compe gagées au cours de cet exercice, les recettes perçues au proviennent de ce qui suit :
a) les droits — liés aux activités à la frontière — perç service, l’utilisation d’une installation, l’achat d’un p droit ou d’un privilège;
b) les paiements reçus au titre de contrats conclus p – Autorisation de prendre au cours de l’exercice, au titre gagements jusqu’à concurrence de 1 460 473 878 $ 5
– Dépenses en capital – Autorisation de prendre au cours de l’exercice, au titre gagements jusqu’à concurrence de 197 930 474 $ AGENCE DU REVENU DU CANADA Canada Revenue Agency
– Dépenses de fonctionnement – Contributions
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc – Autorisation de prendre au cours de l’exercice, au titre gagements jusqu’à concurrence de 3 565 865 062 $ 5
– Dépenses en capital
– Autorisation d’effectuer des dépenses recouvrables liée gime de pensions du Canada et de la Loi sur l’assuranc – Autorisation de prendre au cours de l’exercice, au titre gagements jusqu’à concurrence de 70 775 481 $ AGENCE PARCS CANADA Parks Canada Agency 1
– Dépenses du programme – Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour – Contributions, notamment :
a) les dépenses afférentes à des propriétés autres q ment fédéral;
b) les paiements aux provinces et aux municipalités l’égard des engagements assumés par ces dernière – Autorisation de prendre au cours de l’exercice, au titre gagements jusqu’à concurrence de 1 275 738 115 $ 5
– Sommes créditées au Compte des nouveaux parcs et li fins visées au paragraphe 21(3) de la Loi sur l’Agence P
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Chapter 7: Appropriation Act No. 1, 2018–19 SCHEDULE 2 (French)
No du crédit
Postes – Autorisation de prendre au cours de l’exercice, au titre gagements jusqu’à concurrence de 9 007 000 $
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 21
An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts
ASSENTED TO JUNE 21, 2018 BILL C-46
SUMMARY Part 1 amends the provisions of the Criminal Code that deal with offences and procedures relating to drug-impaired driving. Among other things, the amendments (a) enact new criminal offences for driving with a blood drug concentration that is equal to or higher than the permitted concentration; (b) authorize the Governor in Council to establish blood drug concentrations; and (c) authorize peace officers who suspect a driver has a drug in their body to demand that the driver provide a sample of a bodily substance for analysis by drug screening equipment that is approved by the Attorney General of Canada. Part 2 repeals the provisions of the Criminal Code that deal with offences and procedures relating to conveyances, including those provisions enacted by Part 1, and replaces them with provisions in a new Part of the Criminal Code that, among other things, (a) re-enact and modernize offences and procedures relating to conveyances; (b) authorize mandatory roadside screening for alcohol; (c) establish the requirements to prove a person’s blood alcohol concentration; and (d) increase certain maximum penalties and certain minimum fines. Part 3 contains coordinating amendments and the coming into force provision.
i
64-65-66-67 ELIZABETH II
CHAPTER 21
An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts [Assented to 21st June, 2018] Preamble
Whereas dangerous driving and impaired driving injure or kill thousands of people in Canada every year; Whereas dangerous driving and impaired driving are unacceptable at all times and in all circumstances; Whereas it is important to deter persons from driving while impaired by alcohol or drugs; Whereas it is important that law enforcement officers be better equipped to detect instances of alcohol-impaired or drug-impaired driving and exercise investigative powers in a manner that is consistent with the Canadian Charter of Rights and Freedoms; Whereas it is important to simplify the law relating to the proof of blood alcohol concentration; Whereas it is important to protect the public from the dangers posed by consuming large quantities of alcohol immediately before driving; Whereas it is important to deter persons from consuming alcohol or drugs after driving in circumstances where they have a reasonable expectation that they would be required to provide a sample of breath or blood; Whereas it is important that federal and provincial laws work together to promote the safe operation of motor vehicles; And whereas the Parliament of Canada is committed to adopting a precautionary approach in relation to driving and the consumption of drugs, and to deterring the commission of offences relating to the operation of conveyances, particularly dangerous driving and impaired driving;
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Chapter 21: An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts PART 1 Offences Relating to Transportation — Drugs Section 1
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
PART 1
Offences Relating to Transportation — Drugs R.S., c. C-46
Amendments to the Criminal Code 1 Section 253 of the Criminal Code is amended by adding the following after subsection (2):
Operation while impaired — blood drug concentration (3) Subject to subsection (4), everyone commits an offence who has within two hours after ceasing to operate a motor vehicle or vessel or after ceasing to operate or to assist in the operation of an aircraft or of railway equipment or after ceasing to have the care or control of a motor vehicle, vessel, aircraft or railway equipment (a) a blood drug concentration that is equal to or exceeds the blood drug concentration for the drug that is prescribed by regulation; (b) a blood drug concentration that is equal to or exceeds the blood drug concentration for the drug that is prescribed by regulation and that is less than the concentration prescribed for the purposes of paragraph (a); or (c) a blood alcohol concentration and a blood drug
concentration that is equal to or exceeds the blood alcohol concentration and the blood drug concentration for the drug that are prescribed by regulation for instances where alcohol and that drug are combined. Exception (4) No person commits an offence under subsection (3) if (a) they consumed the drug or the alcohol or both after ceasing to operate a motor vehicle or vessel, or after ceasing to operate or assist in the operation of an aircraft or railway equipment or after ceasing to have the care or control of a motor vehicle, a vessel, an aircraft or railway equipment; and (b) after ceasing the activities described in paragraph
(a), they had no reasonable expectation that they
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Chapter 21: An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts PART 1 Offences Relating to Transportation — Drugs Amendments to the Criminal Code Sections 1-3
would be required to provide a sample of a bodily substance. 2 The Act is amended by adding the following after section 253: Regulations 253.1 The Governor in Council may make regulations (a) prescribing the blood drug concentration for a drug for the purposes of paragraph 253(3)(a); (b) prescribing the blood drug concentration for a drug for the purposes of paragraph 253(3)(b); and (c) prescribing a blood alcohol concentration and a blood drug concentration for a drug for the purposes of paragraph 253(3)(c).
R.S., c. 27 (1st Supp.), s. 36
3 (1) The definitions approved container, approved
instrument and approved screening device in subsection 254(1) of the Act are replaced by the following: approved container means a container of a kind that is approved by order of the Attorney General of Canada under paragraph 254.01(d); (contenant approuvé) approved instrument means an instrument of a kind that is approved by order of the Attorney General of Canada under paragraph 254.01(c); (alcootest approuvé) approved screening device means a device of a kind that is approved by order of the Attorney General of Canada under paragraph 254.01(a); (appareil de détection approuvé) (2) Subsection 254(1) of the Act is amended by
adding the following in alphabetical order: approved drug screening equipment means equipment of a kind that is approved by order of the Attorney General of Canada under paragraph 254.01(b); (matériel de détection des drogues approuvé) 2008, c. 6, s. 19(3)
(3) The portion of subsection 254(2) of the Act before paragraph (a) is replaced by the following:
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Chapter 21: An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts PART 1 Offences Relating to Transportation — Drugs Amendments to the Criminal Code Section 3
Testing for presence of alcohol or a drug (2) If a peace officer has reasonable grounds to suspect
that a person has alcohol or a drug in their body and that the person has, within the preceding three hours, operated a motor vehicle or vessel, operated or assisted in the operation of an aircraft or railway equipment or had the care or control of a motor vehicle, a vessel, an aircraft or railway equipment, the peace officer may, by demand, require the person to comply with the requirements of either or both of paragraphs (a) and (c), in the case of a drug, or with the requirements of either or both of paragraphs (a) and (b), in the case of alcohol:
(4) Subsection 254(2) of the Act is amended by
striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) to forthwith provide a sample of a bodily substance that, in the peace officer’s opinion, is necessary to enable a proper analysis to be made by means of approved drug screening equipment and to accompany the peace officer for that purpose. 2008, c. 6, s. 19(3)
(5) Subsection 254(3.1) of the Act is replaced by
the following: Evaluation and samples (3.1) If a peace officer has reasonable grounds to believe that a person is committing, or at any time within the preceding three hours has committed, an offence under paragraph 253(1)(a) as a result of the consumption of a drug or of a combination of alcohol and a drug, or has committed an offence under subsection 253(3), the peace officer may, by demand made as soon as practicable, require the person (a) to submit, as soon as practicable, to an evaluation
conducted by an evaluating officer to determine whether the person’s ability to operate a motor vehicle, a vessel, an aircraft or railway equipment is impaired by a drug or by a combination of alcohol and a drug, and to accompany the peace officer for that purpose; or (b) to provide, as soon as practicable, the samples of
blood that, in the opinion of the qualified medical practitioner or qualified technician taking the samples, are necessary to enable a proper analysis to be made to determine the person’s blood drug concentration, or the person’s blood drug concentration and blood alcohol concentration, as the case may be, and to accompany the peace officer for that purpose.
2015-2016-2017-2018
Chapter 21: An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts PART 1 Offences Relating to Transportation — Drugs Amendments to the Criminal Code Section 3
2008, c. 6, s. 19(3)
(6) Subsection 254(3.3) of the Act is replaced by
the following: Testing for presence of alcohol (3.3) If the evaluating officer has reasonable grounds to
suspect that the person has alcohol in their body and if a demand was not made under subsection (3), the evaluating officer may, by demand made as soon as practicable, require the person to provide, as soon as practicable, a sample of breath that, in the evaluating officer’s opinion, will enable a proper analysis to be made by means of an approved instrument. 2008, c. 6, s. 19(3)
(7) The portion of subsection 254(3.4) of the Act
before paragraph (a) is replaced by the following: Samples of bodily substances (3.4) If, on completion of the evaluation, the evaluating officer has reasonable grounds to believe that the person’s ability to operate a motor vehicle, a vessel, an aircraft or railway equipment is impaired by a drug or by a combination of alcohol and a drug, the evaluating officer may, by demand made as soon as practicable, require the person to provide, as soon as practicable,
2008, c. 6, s. 19(3)
(8) Subsection 254(4) of the Act is replaced by the
following: Admissibility of evaluating officer’s opinion (3.5) An evaluating officer’s opinion relating to the impairment, by a drug of a type that they identified, or by a combination of alcohol and that drug, of a person’s ability to operate a motor vehicle, vessel, aircraft or railway equipment is admissible in evidence without qualifying the evaluating officer as an expert.
Presumption — drug (3.6) If the analysis of a sample provided under paragraph (3.4)(b) demonstrates that the person has a drug in their body that is of a type that the evaluating officer has identified as impairing the person’s ability to operate a motor vehicle, vessel, aircraft or railway equipment, that drug — or, if the person has also consumed alcohol, the combination of alcohol and that drug — is presumed, in the absence of evidence to the contrary, to be the drug, or the combination of alcohol and that drug, that was present in the person’s body at the time when the person operated the motor vehicle, vessel, aircraft or railway
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Chapter 21: An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts PART 1 Offences Relating to Transportation — Drugs Amendments to the Criminal Code Sections 3-5
equipment and, on proof of the person’s impairment, to have been the cause of that impairment. Condition (4) Samples of blood may be taken from a person under subsection (3) or (3.4) only by a qualified medical practitioner, or a qualified technician, who is satisfied that taking the samples would not endanger the person’s life or health.
4 The Act is amended by adding the following after section 254: Approval — Attorney General of Canada 254.01 The Attorney General of Canada may, by order,
approve (a) a device that is designed to ascertain the presence of alcohol in a person’s blood; (b) equipment that is designed to ascertain the presence of a drug in a person’s body; (c) an instrument that is designed to receive and make an analysis of a sample of a person’s breath to determine their blood alcohol concentration; and (d) a container that is designed to receive a sample of a person’s blood for analysis. R.S., c. 27 (1st Supp.), s. 36
5 (1) The portion of subsection 255(1) of the Act
before paragraph (a) is replaced by the following: Punishment 255 (1) Everyone who commits an offence under subsection 253(1), paragraph 253(3)(a) or (c) or section 254 is guilty of an indictable offence or an offence punishable on summary conviction and is liable,
(2) Section 255 of the Act is amended by adding
the following after subsection (1): Summary conviction (1.1) Everyone who commits an offence under paragraph 253(3)(b) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $1,000.
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2008, c. 6, s. 21(3)
(3) Subsection 255(2.1) of the Act is replaced by
the following: Blood concentration equal to or over legal limit — bodily harm (2.1) Everyone who, while committing an offence under paragraph 253(1)(b) or (3)(a) or (c), causes an accident resulting in bodily harm to another person is guilty of an indictable offence and is liable to imprisonment for a term of not more than 10 years. 2008, c. 6, s. 21(3)
(4) Subsection 255(3.1) of the Act is replaced by
the following: Blood concentration equal to or over legal limit — death (3.1) Everyone who, while committing an offence under paragraph 253(1)(b) or (3)(a) or (c), causes an accident resulting in the death of another person is guilty of an indictable offence and is liable to imprisonment for life.
2008, c. 6, s. 21(4)
(5) The portion of subsection 255(4) of the Act before paragraph (a) is replaced by the following:
Previous convictions (4) A person who is convicted of an offence committed under section 253, except paragraph 253(3)(b), or under subsection 254(5) is, for the purposes of this Act, deemed to be convicted for a second or subsequent offence, as the case may be, if they have previously been convicted of
2008, c. 6, s. 23
6 Subsection 257(2) of the Act is replaced by the
following: No criminal or civil liability (2) No qualified medical practitioner, and no qualified
technician, who takes a sample of blood from a person under section 254 or 256 incurs any criminal or civil liability for doing anything necessary to take the sample that was done with reasonable care and skill. 2008, c. 6, s. 24(5)
7 (1) The portion of paragraph 258(1)(d) of the
Act before subparagraph (i) is replaced by the following:
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(d) if a sample of the accused’s blood has been taken
under section 254 or 256 or with the accused’s consent, evidence of the result of the analysis of that sample is conclusive proof, in the absence of evidence tending to show that the analysis was performed improperly, that the concentration of alcohol in the accused’s blood both at the time when the sample was taken and at the time when the offence was alleged to have been committed was the concentration determined by the analysis or, if more than one sample was analyzed and the results of the analyses are the same, the concentration determined by the analyses and, if the results of the analyses are different, the lowest of the concentrations determined by the analyses, provided that 2008, c. 6, s. 24(5)
(2) Subparagraph 258(1)(d)(iii) of the Act is replaced by the following: (iii) both samples referred to in subparagraph (i)
were taken by a qualified medical practitioner or a qualified technician, 2008, c. 6, s. 24(5)
(3) The portion of paragraph 258(1)(d) of the English version of the Act after subparagraph (v) is repealed. R.S., c. 27 (1st Supp.), s. 36
(4) Subparagraphs 258(1)(h)(ii) and (iii) of the
Act are replaced by the following: (ii) a certificate of a qualified technician stating (A) that they took the sample and before the
sample was taken they were of the opinion that taking it would not endanger the accused’s life or health and, (B) the facts referred to in clauses (i)(B) to (D)
2008, c. 6, s. 24(9)
(5) Subsection 258(2) of the Act is replaced by the
following: Evidence of failure to give sample (2) Unless a person is required to give a sample of a bodily substance under paragraph 254(2)(b) or (c) or subsection 254(3), (3.3) or (3.4), evidence that they failed or refused to give a sample for analysis for the purposes of this section or that a sample was not taken is not admissible and the failure, refusal or fact that a sample was not taken shall not be the subject of comment by any person in the proceedings.
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2008, c. 6, s. 24(9)
(6) Subsection 258(5) of the Act is replaced by the
following: Testing of blood — alcohol and drugs (5) Samples of an accused’s blood taken or obtained in
the course of an investigation of an offence under section 253 may be analyzed to determine the accused’s blood alcohol concentration or blood drug concentration, or both. 2008, c. 6, s. 25
8 (1) Subsection 258.1(1) of the Act is replaced by
the following: Unauthorized use of bodily substance 258.1 (1) Subject to subsection (3) and subsections
258(4) and (5), no person shall use a bodily substance taken under paragraph 254(2)(b) or (c), subsection 254(3), (3.1), (3.3) or (3.4) or section 256 or with the consent of the person from whom it was taken after a request by a peace officer or medical samples that are provided by consent and subsequently seized under a warrant, except for the purpose of an analysis that is referred to in that provision or for which the consent is given.
2008, c. 6, s. 25
(2) The portion of subsection 258.1(2) of the Act
before paragraph (a) is replaced by the following: Unauthorized use or disclosure of results (2) Subject to subsections (3) and (4), no person shall
use, disclose or allow the disclosure of the results of physical coordination tests under paragraph 254(2)(a), the results of an evaluation under paragraph 254(3.1)(a), the results of the analysis of a bodily substance taken under paragraph 254(2)(b) or (c), subsection 254(3), (3.3) or (3.4) or section 256 or with the consent of the person from whom it was taken after a request by a peace officer, or the results of the analysis of medical samples that are provided by consent and subsequently seized under a warrant, except
2008, c. 6, s. 26(1)
9 (1) The portion of subsection 259(1) of the Act
before paragraph (a) is replaced by the following:
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Mandatory order of prohibition 259 (1) If an offender is convicted of an offence committed under section 253, other than an offence under paragraph 253(3)(b), or under section 254 or this section or discharged under section 730 of an offence committed under section 253, other than an offence under subsection 253(3)(b), and, at the time the offence was committed or, in the case of an offence committed under section 254, within the three hours preceding that time, was operating or had the care or control of a motor vehicle, vessel or aircraft or of railway equipment or was assisting in the operation of an aircraft or of railway equipment, the court that sentences the offender shall, in addition to any other punishment that may be imposed for that offence, make an order prohibiting the offender from operating a motor vehicle on any street, road, highway or other public place, or from operating a vessel or an aircraft or railway equipment, as the case may be,
(2) Section 259 of the Act is amended by adding the following after subsection (1):
Discretionary order of prohibition (1.01) If an offender is convicted of an offence committed under paragraph 253(3)(b) or discharged under section 730 of such an offence and, at the time the offence was committed, was operating or had the care or control of a motor vehicle, vessel or aircraft or of railway equipment or was assisting in the operation of an aircraft or of railway equipment, the court that sentences the offender may, in addition to any other punishment that may be imposed for that offence, make an order prohibiting the offender from operating a motor vehicle on any street, road, highway or other public place, or from operating a vessel or an aircraft or railway equipment, as the case may be, during a period of not more than one year.
R.S., c. 27 (1st Supp.), s. 36
(3) Subsection 259(3) of the Act is replaced by the
following: Saving (3) No order made under subsection (1), (1.01) or (2) shall operate to prevent any person from acting as master, mate or engineer of a vessel that is required to carry officers holding certificates as master, mate or engineer.
2006, c. 14, s. 3(3)
(4) Subsection 259(5) of the Act is replaced by the
following:
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Definition of disqualification (5) For the purposes of this section, disqualification
means (a) a prohibition from operating a motor vehicle, vessel or aircraft or any railway equipment ordered under any of subsections (1), (1.01), (2) and (3.1) to (3.4); or (b) in respect of a conviction or discharge under section 730 of any offence referred to in any of subsections (1), (1.01), (2) and (3.1) to (3.4), a disqualification or any other form of legal restriction of the right or privilege to operate a motor vehicle, vessel or aircraft imposed (i) in the case of a motor vehicle, under the law of a
province, and (ii) in the case of a vessel or an aircraft, under an
Act of Parliament.
Transitional Provision Approved instrument, approved screening device, approved container 10 Any approved instrument, approved screening device or approved container approved under subsection 254(1) of the Criminal Code, as it read immediately before the day on which subsection 3(1) of this Act comes into force, is deemed to be approved as an approved instrument, approved screening device or approved container, respectively, under section 254.01 of the Criminal Code as enacted by section 4 of this Act. R.S., c. 1 (2nd Supp.)
Consequential Amendment to the Customs Act 2008, c. 6, s. 59
11 Subsection 163.5(2) of the Customs Act is replaced by the following: Impaired driving offences (2) A designated officer who is at a customs office performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 254 and 256 of the Criminal Code. If, by demand, they require a person to
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provide samples of blood or breath under subsection 254(3) of that Act, or to submit to an evaluation or to provide samples of blood under subsection 254(3.1) of that Act, they may also require the person to accompany a peace officer referred to in paragraph (c) of the definition peace officer in section 2 of that Act, for that purpose.
PART 2
Offences Relating to Conveyances — Alcohol and Drugs R.S., c. C-46
Amendments to the Criminal Code 2006, c. 14, s. 1
12 The definition street racing in section 2 of the Criminal Code is repealed. R.S., c. 27 (1st Supp.), s. 33; R.S., c. 32 (4th Supp.), s. 56
13 The definitions aircraft, operate and vessel in section 214 of the Act are repealed. 14 The heading before section 249 and sections
249 to 261 of the Act are repealed. 15 The Act is amended by adding the following after section 320.1:
PART VIII.1
Offences Relating to Conveyances Interpretation Definitions 320.11 The following definitions apply in this Part.
analyst means a person who is, or a person who is a member of a class of persons that is, designated by the Attorney General under subparagraph 320.4(b)(ii) or paragraph 320.4(c). (analyste) approved container means a container that is designed to receive a sample of a person’s blood for analysis and
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that is approved by the Attorney General of Canada under paragraph 320.39(d). (contenant approuvé) approved drug screening equipment means equipment that is designed to ascertain the presence of a drug in a person’s body and that is approved by the Attorney General of Canada under paragraph 320.39(b). (matériel de détection des drogues approuvé) approved instrument means an instrument that is designed to receive and make an analysis of a sample of a person’s breath to determine their blood alcohol concentration and that is approved by the Attorney General of Canada under paragraph 320.39(c). (éthylomètre approuvé) approved screening device means a device that is designed to ascertain the presence of alcohol in a person’s blood and that is approved by the Attorney General of Canada under paragraph 320.39(a). (appareil de détection approuvé) conveyance means a motor vehicle, a vessel, an aircraft or railway equipment. (moyen de transport) evaluating officer means a peace officer who has the qualifications prescribed by regulation that are required in order to act as an evaluating officer. (agent évaluateur) operate means (a) in respect of a motor vehicle, to drive it or to have
care or control of it; (b) in respect of a vessel or aircraft, to navigate it, to assist in its navigation or to have care or control of it; and (c) in respect of railway equipment, to participate in the direct control of its motion, or to have care or control of it as a member of the equipment’s crew, as a person who acts in lieu of a member of the equipment’s crew by remote control, or otherwise. (conduire)
qualified medical practitioner means a person who is qualified under provincial law to practise medicine. (médecin qualifié) qualified technician means (a) in respect of breath samples, a person who is designated by the Attorney General under paragraph 320.4(a); and
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(b) in respect of blood samples, a person who is, or a
person who is a member of a class of persons that is, designated by the Attorney General under subparagraph 320.4(b)(i). (technicien qualifié) vessel includes a hovercraft. (bateau)
Recognition and Declaration Recognition and declaration 320.12 It is recognized and declared that (a) operating a conveyance is a privilege that is subject to certain limits in the interests of public safety that include licensing, the observance of rules and sobriety; (b) the protection of society is well served by deterring persons from operating conveyances dangerously or while their ability to operate them is impaired by alcohol or a drug, because that conduct poses a threat to the life, health and safety of Canadians; (c) the analysis of a sample of a person’s breath by means of an approved instrument produces reliable and accurate readings of blood alcohol concentration; and (d) an evaluation conducted by an evaluating officer is a reliable method of determining whether a person’s ability to operate a conveyance is impaired by a drug or by a combination of alcohol and a drug.
Offences and Punishment Dangerous operation 320.13 (1) Everyone commits an offence who operates a conveyance in a manner that, having regard to all of the circumstances, is dangerous to the public.
Operation causing bodily harm (2) Everyone commits an offence who operates a conveyance in a manner that, having regard to all of the circumstances, is dangerous to the public and, as a result, causes bodily harm to another person.
Operation causing death (3) Everyone commits an offence who operates a conveyance in a manner that, having regard to all of the circumstances, is dangerous to the public and, as a result, causes the death of another person.
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Operation while impaired 320.14 (1) Everyone commits an offence who (a) operates a conveyance while the person’s ability to
operate it is impaired to any degree by alcohol or a drug or by a combination of alcohol and a drug; (b) subject to subsection (5), has, within two hours after ceasing to operate a conveyance, a blood alcohol concentration that is equal to or exceeds 80 mg of alcohol in 100 mL of blood; (c) subject to subsection (6), has, within two hours after ceasing to operate a conveyance, a blood drug concentration that is equal to or exceeds the blood drug concentration for the drug that is prescribed by regulation; or (d) subject to subsection (7), has, within two hours after ceasing to operate a conveyance, a blood alcohol concentration and a blood drug concentration that is equal to or exceeds the blood alcohol concentration and the blood drug concentration for the drug that are prescribed by regulation for instances where alcohol and that drug are combined.
Operation causing bodily harm (2) Everyone commits an offence who commits an offence under subsection (1) and who, while operating the conveyance, causes bodily harm to another person.
Operation causing death (3) Everyone commits an offence who commits an offence under subsection (1) and who, while operating the conveyance, causes the death of another person.
Operation — low blood drug concentration (4) Subject to subsection (6), everyone commits an offence who has, within two hours after ceasing to operate a conveyance, a blood drug concentration that is equal to or exceeds the blood drug concentration for the drug that is prescribed by regulation and that is less than the concentration prescribed for the purposes of paragraph (1)(c).
Exception — alcohol (5) No person commits an offence under paragraph (1)(b) if (a) they consumed alcohol after ceasing to operate the
conveyance;
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(b) after ceasing to operate the conveyance, they had
no reasonable expectation that they would be required to provide a sample of breath or blood; and (c) their alcohol consumption is consistent with their blood alcohol concentration as determined in accordance with subsection 320.31(1) or (2) and with their having had, at the time when they were operating the conveyance, a blood alcohol concentration that was less than 80 mg of alcohol in 100 mL of blood.
Exception — drugs (6) No person commits an offence under paragraph (1)(c) or subsection (4) if (a) they consumed the drug after ceasing to operate
the conveyance; and (b) after ceasing to operate the conveyance, they had no reasonable expectation that they would be required to provide a sample of a bodily substance.
Exception — combination of alcohol and drug (7) No person commits an offence under paragraph (1)(d) if (a) they consumed the drug or the alcohol or both after ceasing to operate the conveyance; (b) after ceasing to operate the conveyance, they had no reasonable expectation that they would be required to provide a sample of a bodily substance; and (c) their alcohol consumption is consistent with their
blood alcohol concentration as determined in accordance with subsection 320.31(1) or (2) and with their having had, at the time when they were operating the conveyance, a blood alcohol concentration less than the blood alcohol concentration established under paragraph 320.38(c). Failure or refusal to comply with demand 320.15 (1) Everyone commits an offence who, knowing
that a demand has been made, fails or refuses to comply, without reasonable excuse, with a demand made under section 320.27 or 320.28. Accident resulting in bodily harm (2) Everyone commits an offence who commits an offence under subsection (1) and who, at the time of the failure or refusal, knows that, or is reckless as to whether, they were involved in an accident that resulted in bodily harm to another person.
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Accident resulting in death (3) Everyone commits an offence who commits an offence under subsection (1) and who, at the time of the failure or refusal, knows that, or is reckless as to whether, they were involved in an accident that resulted in the death of another person or in bodily harm to another person whose death ensues. Only one conviction (4) A person who is convicted of an offence under this
section is not to be convicted of another offence under this section with respect to the same transaction.
Failure to stop after accident 320.16 (1) Everyone commits an offence who operates a conveyance and who at the time of operating the conveyance knows that, or is reckless as to whether, the conveyance has been involved in an accident with a person or another conveyance and who fails, without reasonable excuse, to stop the conveyance, give their name and address and, if any person has been injured or appears to require assistance, offer assistance.
Accident resulting in bodily harm (2) Everyone commits an offence who commits an offence under subsection (1) and who at the time of committing the offence knows that, or is reckless as to whether, the accident resulted in bodily harm to another person. Accident resulting in death (3) Everyone commits an offence who commits an offence under subsection (1) and who, at the time of committing the offence, knows that, or is reckless as to whether, the accident resulted in the death of another person or in bodily harm to another person whose death ensues. Flight from peace officer 320.17 Everyone commits an offence who operates a motor vehicle or vessel while being pursued by a peace officer and who fails, without reasonable excuse, to stop the motor vehicle or vessel as soon as is reasonable in the circumstances.
Operation while prohibited 320.18 (1) Everyone commits an offence who operates a conveyance while prohibited from doing so (a) by an order made under this Act; or (b) by any other form of legal restriction imposed under any other Act of Parliament or under provincial
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law in respect of a conviction under this Act or a discharge under section 730.
Exception (2) No person commits an offence under subsection (1) arising out of the operation of a motor vehicle if they are registered in an alcohol ignition interlock device program established under the law of the province in which they reside and they comply with the conditions of the program.
Punishment 320.19 (1) Everyone who commits an offence under subsection 320.14(1) or 320.15(1) is liable on conviction on indictment or on summary conviction (a) to the following minimum punishment, namely, (i) for a first offence, a fine of $1,000, (ii) for a second offence, imprisonment for a term of 30 days, and (iii) for each subsequent offence, imprisonment for
a term of 120 days; (b) if the offence is prosecuted by indictment, to imprisonment for a term of not more than 10 years; and (c) if the offence is punishable on summary conviction, to imprisonment for a term of not more than two years less a day.
Summary conviction (2) Everyone who commits an offence under subsection
320.14(4) is liable on summary conviction to a fine of not more than $1,000. Minimum fines for high blood alcohol concentrations (3) Despite subparagraph (1)(a)(i), everyone who commits an offence under paragraph 320.14(1)(b) is liable, for a first offence, to (a) a fine of not less than $1,500, if the person’s blood
alcohol concentration is equal to or exceeds 120 mg of alcohol in 100 mL of blood but is less than 160 mg of alcohol in 100 mL of blood; and
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(b) a fine of not less than $2,000, if the person’s blood
alcohol concentration is equal to or exceeds 160 mg of alcohol in 100 mL of blood. Minimum fine — subsection 320.15(1) (4) Despite subparagraph (1)(a)(i), everyone who commits an offence under subsection 320.15(1) is liable, for a first offence, to a fine of not less than $2,000.
Punishment — dangerous operation and other offences (5) Everyone who commits an offence under subsection 320.13(1) or 320.16(1), section 320.17 or subsection 320.18(1) is liable (a) on conviction on indictment, to imprisonment for
a term of not more than 10 years; or (b) on summary conviction, to imprisonment for a
term of not more than two years less a day.
Punishment in case of bodily harm 320.2 Everyone who commits an offence under subsection 320.13(2), 320.14(2), 320.15(2) or 320.16(2) is liable on conviction on indictment or on summary conviction (a) to the following minimum punishment, namely, (i) for a first offence, a fine of $1,000, (ii) for a second offence, imprisonment for a term of 30 days, and (iii) for each subsequent offence, imprisonment for a term of 120 days; (b) if the offence is prosecuted by indictment, to imprisonment for a term of not more than 14 years; and (c) if the offence is punishable on summary conviction, to imprisonment for a term of not more than two years less a day.
Punishment in case of death 320.21 Everyone who commits an offence under subsection 320.13(3), 320.14(3), 320.15(3) or 320.16(3) is liable on conviction on indictment to imprisonment for life and to a minimum punishment of, (a) for a first offence, a fine of $1,000;
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(b) for a second offence, imprisonment for a term of
30 days; and (c) for each subsequent offence, imprisonment for a term of 120 days.
Aggravating circumstances for sentencing purposes 320.22 A court imposing a sentence for an offence under any of sections 320.13 to 320.18 shall consider, in addition to any other aggravating circumstances, the following: (a) the commission of the offence resulted in bodily harm to, or the death of, more than one person; (b) the offender was operating a motor vehicle in a
race with at least one other motor vehicle or in a contest of speed, on a street, road or highway or in another public place; (c) a person under the age of 16 years was a passenger in the conveyance operated by the offender; (d) the offender was being remunerated for operating the conveyance; (e) the offender’s blood alcohol concentration at the time of committing the offence was equal to or exceeded 120 mg of alcohol in 100 mL of blood; (f) the offender was operating a large motor vehicle; and (g) the offender was not permitted, under a federal or
provincial Act, to operate the conveyance.
Delay of sentencing 320.23 (1) The court may, with the consent of the prosecutor and the offender, and after considering the interests of justice, delay sentencing of an offender who has been found guilty of an offence under subsection 320.14(1) or 320.15(1) to allow the offender to attend a treatment program approved by the province in which the offender resides. If the court delays sentencing, it shall make an order prohibiting the offender from operating, before sentencing, the type of conveyance in question, in which case subsections 320.24(6) to (9) apply.
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Exception to minimum punishment (2) If the offender successfully completes the treatment
program, the court is not required to impose the minimum punishment under section 320.19 or to make a prohibition order under section 320.24, but it shall not direct a discharge under section 730. Mandatory prohibition order 320.24 (1) If an offender is found guilty of an offence under subsection 320.14(1) or 320.15(1), the court that sentences the offender shall, in addition to any other punishment that may be imposed for that offence, make an order prohibiting the offender from operating the type of conveyance in question during a period to be determined in accordance with subsection (2).
Prohibition period (2) The prohibition period is (a) for a first offence, not less than one year and not more than three years, plus the entire period to which the offender is sentenced to imprisonment; (b) for a second offence, not less than two years and not more than 10 years, plus the entire period to which the offender is sentenced to imprisonment; and (c) for each subsequent offence, not less than three years, plus the entire period to which the offender is sentenced to imprisonment.
Discretionary order of prohibition — low blood drug concentration (3) If an offender is found guilty of an offence under subsection 320.14(4), the court that sentences the offender may, in addition to any other punishment that may be imposed for that offence, make an order prohibiting the offender from operating the type of conveyance in question during a period of not more than one year.
Discretionary order of prohibition — other offences (4) If an offender is found guilty of an offence under section 320.13, subsection 320.14(2) or (3), 320.15(2) or (3) or under any of sections 320.16 to 320.18, the court that sentences the offender may, in addition to any other punishment that may be imposed for that offence, make an order prohibiting the offender from operating the type of conveyance in question during a period to be determined in accordance with subsection (5).
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Prohibition period (5) The prohibition period is (a) if the offender is liable to imprisonment for life in respect of that offence, of any duration that the court considers appropriate, plus the entire period to which the offender is sentenced to imprisonment; (b) if the offender is liable to imprisonment for more
than five years but less than life in respect of that offence, not more than 10 years, plus the entire period to which the offender is sentenced to imprisonment; and (c) in any other case, not more than three years, plus
the entire period to which the offender is sentenced to imprisonment.
Effect of order (5.1) Subject to subsection (9), a prohibition order takes
effect on the day that it is made. Obligation of court (6) A court that makes a prohibition order under this
section shall cause the order to be read by or to the offender or a copy of the order to be given to the offender.
Validity of prohibition order not affected (7) A failure to comply with subsection (6) does not affect the validity of the prohibition order.
Application — public place (8) A prohibition order in respect of a motor vehicle applies only to its operation on a street, road or highway or in any other public place. Consecutive prohibition periods (9) If the offender is, at the time of the commission of the offence, subject to an order made under this Act prohibiting the offender from operating a conveyance, a court that makes a prohibition order under this section that prohibits the offender from operating the same type of conveyance may order that the prohibition order be served consecutively to that order.
Minimum absolute prohibition period (10) A person may not be registered in an alcohol ignition interlock device program referred to in subsection 320.18(2) until the expiry of (a) in the case of a first offence, a period, if any, that
may be fixed by order of the court;
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(b) in the case of a second offence, a period of three
months after the day on which the sentence is imposed or any longer period that may be fixed by order of the court; and (c) in the case of a subsequent offence, a period of six months after the day on which the sentence is imposed or any longer period that may be fixed by order of the court.
Stay of order pending appeal 320.25 (1) Subject to subsection (2), if an appeal is taken against a conviction or sentence for an offence under any of sections 320.13 to 320.18, a judge of the court to which the appeal is taken may direct that the prohibition order under section 320.24 arising out of the conviction shall, on any conditions that the judge imposes, be stayed pending the final disposition of the appeal or until otherwise ordered by that court.
Appeals to Supreme Court of Canada (2) In the case of an appeal to the Supreme Court of Canada, a direction may be made only by a judge of the court from which the appeal was taken.
Effect of conditions (3) The imposition of conditions on a stay of a prohibition order does not operate to decrease the prohibition period provided in the prohibition order.
Earlier and subsequent offences 320.26 In determining, for the purpose of imposing a sentence for an offence under subsection 320.14(1) or 320.15(1), whether the offence is a second, third or subsequent offence, any of the following offences for which the offender was previously convicted is considered to be an earlier offence: (a) an offence under any of subsections 320.14(1) to
(3) or section 320.15; or (b) an offence under any of sections 253, 254 and 255, as those sections read from time to time before the day on which this section comes into force.
Investigative Matters Testing for presence of alcohol or drug 320.27 (1) If a peace officer has reasonable grounds to
suspect that a person has alcohol or a drug in their body and that the person has, within the preceding three hours, operated a conveyance, the peace officer may, by
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demand, require the person to comply with the requirements of either or both of paragraphs (a) and (b) in the case of alcohol or with the requirements of either or both of paragraphs (a) and (c) in the case of a drug: (a) to immediately perform the physical coordination tests prescribed by regulation and to accompany the peace officer for that purpose; (b) to immediately provide the samples of breath that, in the peace officer’s opinion, are necessary to enable a proper analysis to be made by means of an approved screening device and to accompany the peace officer for that purpose; (c) to immediately provide the samples of a bodily
substance that, in the peace officer’s opinion, are necessary to enable a proper analysis to be made by means of approved drug screening equipment and to accompany the peace officer for that purpose. Mandatory alcohol screening (2) If a peace officer has in his or her possession an approved screening device, the peace officer may, in the course of the lawful exercise of powers under an Act of Parliament or an Act of a provincial legislature or arising at common law, by demand, require the person who is operating a motor vehicle to immediately provide the samples of breath that, in the peace officer’s opinion, are necessary to enable a proper analysis to be made by means of that device and to accompany the peace officer for that purpose.
Samples of breath or blood — alcohol 320.28 (1) If a peace officer has reasonable grounds to believe that a person has operated a conveyance while the person’s ability to operate it was impaired to any degree by alcohol or has committed an offence under paragraph 320.14(1)(b), the peace officer may, by demand made as soon as practicable, (a) require the person to provide, as soon as practicable, (i) the samples of breath that, in a qualified technician’s opinion, are necessary to enable a proper analysis to be made by means of an approved instrument, or (ii) if the peace officer has reasonable grounds to
believe that, because of their physical condition, the person may be incapable of providing a sample of breath or it would be impracticable to take one, the samples of blood that, in the opinion of the qualified medical practitioner or qualified technician
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taking the samples, are necessary to enable a proper analysis to be made to determine the person’s blood alcohol concentration; and (b) require the person to accompany the peace officer for the purpose of taking samples of that person’s breath or blood.
Evaluation and samples of blood — drugs (2) If a peace officer has reasonable grounds to believe that a person has operated a conveyance while the person’s ability to operate it was impaired to any degree by a drug or by a combination of alcohol and a drug, or has committed an offence under paragraph 320.14(1)(c) or (d) or subsection 320.14(4), the peace officer may, by demand, made as soon as practicable, require the person to comply with the requirements of either or both of paragraphs (a) and (b): (a) to submit, as soon as practicable, to an evaluation
conducted by an evaluating officer to determine whether the person’s ability to operate a conveyance is impaired by a drug or by a combination of alcohol and a drug, and to accompany the peace officer for that purpose; or (b) to provide, as soon as practicable, the samples of blood that, in the opinion of the qualified medical practitioner or qualified technician taking the samples, are necessary to enable a proper analysis to be made to determine the person’s blood drug concentration, or the person’s blood drug concentration and blood alcohol concentration, as the case may be, and to accompany the peace officer for that purpose.
Samples of breath — alcohol (3) An evaluating officer who has reasonable grounds to
suspect that a person has alcohol in their body may, if a demand was not made under subsection (1), by demand made as soon as practicable, require the person to provide, as soon as practicable, the samples of breath that, in a qualified technician’s opinion, are necessary to enable a proper analysis to be made by means of an approved instrument.
Samples of bodily substances (4) If, on completion of the evaluation, the evaluating officer has reasonable grounds to believe that one or more of the types of drugs set out in subsection (5) — or that a combination of alcohol and one or more of those types of drugs — is impairing the person’s ability to operate a conveyance, the evaluating officer shall identify the type or
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types of drugs in question and may, by demand made as soon as practicable, require the person to provide, as soon as practicable, (a) a sample of oral fluid or urine that, in the evaluating officer’s opinion, is necessary to enable a proper analysis to be made to ascertain the presence in the person’s body of one or more of the types of drugs set out in subsection (5); or (b) the samples of blood that, in the opinion of the
qualified medical practitioner or qualified technician taking the samples, are necessary to enable a proper analysis to be made to ascertain the presence in the person’s body of one or more of the types of drugs set out in subsection (5) or to determine the person’s blood drug concentration for one or more of those types of drugs. Types of drugs (5) For the purpose of subsection (4), the types of drugs
are the following: (a) a depressant; (b) an inhalant; (c) a dissociative anaesthetic; (d) cannabis; (e) a stimulant; (f) a hallucinogen; or (g) a narcotic analgesic.
Condition (6) A sample of blood may be taken from a person under
this section only by a qualified medical practitioner or a qualified technician, and only if they are satisfied that taking the sample would not endanger the person’s health.
Approved containers (7) A sample of blood shall be received into an approved
container that shall be subsequently sealed. Retained sample (8) A person who takes samples of blood under this section shall cause one of the samples to be retained for the purpose of analysis by or on behalf of the person from whom the blood samples were taken.
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Validity of analysis not affected (9) A failure to comply with subsection (7) or (8) does
not by itself affect the validity of the taking of the sample or of an analysis made of the sample. Release of retained sample (10) A judge of a superior court of criminal jurisdiction
or a court of criminal jurisdiction shall, on the summary application of the person from whom samples of blood were taken under this section, made within six months after the day on which the samples were taken, order the release of any sample that was retained to the person for the purpose of examination or analysis, subject to any terms that the judge considers appropriate to ensure that the sample is safeguarded and preserved for use in any proceedings in respect of which it was taken. Warrants to obtain blood samples 320.29 (1) A justice may issue a warrant authorizing a peace officer to require a qualified medical practitioner or a qualified technician to take the samples of a person’s blood that, in the opinion of the practitioner or technician taking the samples, are necessary to enable a proper analysis to be made to determine the person’s blood alcohol concentration or blood drug concentration, or both, if the justice is satisfied, on an information on oath in Form 1 or on an information on oath submitted to the justice by telephone or other means of telecommunication, that (a) there are reasonable grounds to believe that the person has, within the preceding eight hours, operated a conveyance that was involved in an accident that resulted in bodily harm to themselves or another person or in the death of another person; (b) there are reasonable grounds to suspect that the person has alcohol or a drug in their body; and (c) a qualified medical practitioner is of the opinion that (i) by reason of any physical or mental condition of
the person, the person is unable to consent to the taking of samples of their blood, and (ii) the taking of samples of the person’s blood will not endanger their health.
Form (2) A warrant issued under subsection (1) may be in
Form 5 or 5.1, varied to suit the case.
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Procedure — telephone or other means of telecommunication (3) Section 487.1 applies, with any modifications that the circumstances require, in respect of an application for a warrant that is submitted by telephone or other means of telecommunication.
Duration of warrant (4) Samples of blood may be taken from a person under
a warrant issued under subsection (1) only during the time that a qualified medical practitioner is satisfied that the conditions referred to in subparagraphs (1)(c)(i) and (ii) continue to exist. Copy or facsimile to person (5) If a warrant issued under subsection (1) is executed,
the peace officer shall, as soon as practicable, give a copy of it — or, in the case of a warrant issued by telephone or other means of telecommunication, a facsimile — to the person from whom the samples of blood are taken.
Taking of samples (6) Subsections 320.28(7) to (10) apply with respect to
the taking of samples of blood under this section.
Testing blood — drug or alcohol 320.3 Samples of a person’s blood that are taken for the
purposes of this Part may be analyzed to determine the person’s blood alcohol concentration or blood drug concentration, or both.
Evidentiary Matters Breath samples 320.31 (1) If samples of a person’s breath have been received into an approved instrument operated by a qualified technician, the results of the analyses of the samples are conclusive proof of the person’s blood alcohol concentration at the time when the analyses were made if the results of the analyses are the same — or, if the results of the analyses are different, the lowest of the results is conclusive proof of the person’s blood alcohol concentration at the time when the analyses were made — if (a) before each sample was taken, the qualified technician conducted a system blank test the result of which is not more than 10 mg of alcohol in 100 mL of blood and a system calibration check the result of which is within 10% of the target value of an alcohol standard that is certified by an analyst;
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(b) there was an interval of at least 15 minutes between the times when the samples were taken; and (c) the results of the analyses, rounded down to the
nearest multiple of 10 mg, did not differ by more than 20 mg of alcohol in 100 mL of blood.
Blood samples — concentration when sample taken (2) The result of an analysis made by an analyst of a
sample of a person’s blood is proof of their blood alcohol concentration or their blood drug concentration, as the case may be, at the time when the sample was taken in the absence of evidence tending to show that the analysis was performed improperly. Evidence not included (3) Evidence of the following does not constitute evidence tending to show that an analysis of a sample of a person’s blood was performed improperly: (a) the amount of alcohol or a drug that they consumed; (b) the rate at which the alcohol or the drug would
have been absorbed or eliminated by their body; or (c) a calculation based on the evidence referred to in paragraphs (a) and (b) of what their blood alcohol concentration or blood drug concentration would have been at the time the sample was taken.
Presumption — blood alcohol concentration (4) For the purpose of paragraphs 320.14(1)(b) and (d), if
the first of the samples of breath was taken, or the sample of blood was taken, more than two hours after the person ceased to operate the conveyance and the person’s blood alcohol concentration was equal to or exceeded 20 mg of alcohol in 100 mL of blood, the person’s blood alcohol concentration within those two hours is conclusively presumed to be the concentration established in accordance with subsection (1) or (2), as the case may be, plus an additional 5 mg of alcohol in 100 mL of blood for every interval of 30 minutes in excess of those two hours. Admissibility of evaluating officer’s opinion (5) An evaluating officer’s opinion relating to the impairment, by a type of drug that they identified, or by a combination of alcohol and that type of drug, of a person’s
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ability to operate a conveyance is admissible in evidence without qualifying the evaluating officer as an expert.
Presumption — drug (6) If the analysis of a sample provided under subsection
320.28(4) demonstrates that the person has a drug in their body that is of a type that the evaluating officer has identified as impairing the person’s ability to operate a conveyance, that drug — or, if the person has also consumed alcohol, the combination of alcohol and that drug — is presumed, in the absence of evidence to the contrary, to be the drug, or the combination of alcohol and that drug, that was present in the person’s body at the time when the person operated the conveyance and, on proof of the person’s impairment, to have been the cause of that impairment. Admissibility of result of analysis (7) The result of an analysis of a sample of a person’s breath, blood, urine, sweat or other bodily substance that they were not required to provide under this Part may be admitted in evidence even if the person was not warned before they provided the sample that they were not required to do so or that the result of the analysis of the sample might be used in evidence.
Evidence of failure to provide sample (8) Unless a person is required to provide a sample of a bodily substance under this Part, evidence that they failed or refused to provide a sample for analysis or that a sample was not taken is not admissible and the failure, refusal or fact that a sample was not taken shall not be the subject of comment by any person in any proceedings under this Part.
Admissibility of statement (9) A statement made by a person to a peace officer, including a statement compelled under a provincial Act, is admissible in evidence for the purpose of justifying a demand made under section 320.27 or 320.28.
Evidence of failure to comply with demand (10) In any proceedings in respect of an offence under
section 320.14, evidence that the accused, without reasonable excuse, failed or refused to comply with a demand made under section 320.27 or 320.28 is admissible and the court may draw an inference adverse to the accused from that evidence.
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Certificates 320.32 (1) A certificate of an analyst, qualified medical
practitioner or qualified technician made under this Part is evidence of the facts alleged in the certificate without proof of the signature or the official character of the person who signed the certificate. Notice of intention to produce certificate (2) No certificate shall be received in evidence unless the party intending to produce it has, before the trial, given to the other party reasonable notice of their intention to produce it and a copy of the certificate.
Attendance and cross-examination (3) A party against whom the certificate is produced may
apply to the court for an order requiring the attendance of the person who signed the certificate for the purposes of cross-examination. Form and content of application (4) The application shall be made in writing and set out the likely relevance of the proposed cross-examination with respect to the facts alleged in the certificate. A copy of the application shall be given to the prosecutor at least 30 days before the day on which the application is to be heard.
Time of hearing (5) The hearing of the application shall be held at least 30 days before the day on which the trial is to be held.
Certificate admissible in evidence (6) In proceedings in respect of an offence under subsection 320.18(1), the following certificates are evidence of the facts alleged in them without proof of the signature or official character of the person who signed them: (a) a certificate setting out with reasonable particularity that the person named in it is prohibited from operating a motor vehicle in the province specified in the certificate, signed by the person who is responsible for the registration of motor vehicles in that province or any person authorized by the responsible person to sign it; and (b) a certificate setting out with reasonable particularity that the person named in it is prohibited from operating a conveyance other than a motor vehicle, signed by the Minister of Transport or any person authorized by him or her to sign it. Onus (7) If it is proved that a prohibition under paragraph 320.18(1)(b) has been imposed on a person and that
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notice of the prohibition has been mailed to them at their last known address, that person is, beginning on the tenth day after the day on which the notice is mailed, in the absence of evidence to the contrary, presumed to have received the notice and to have knowledge of the prohibition, of the date of its commencement and of its duration. Printout from approved instrument 320.33 A document that is printed out from an approved instrument and signed by a qualified technician who certifies it to be the printout produced by the approved instrument when it made an analysis of a sample of a person’s breath is evidence of the facts alleged in the document without proof of the signature or official character of the person who signed it. Disclosure of information 320.34 (1) In proceedings in respect of an offence under section 320.14, the prosecutor shall disclose to the accused, with respect to any samples of breath that the accused provided under section 320.28, information sufficient to determine whether the conditions set out in paragraphs 320.31(1)(a) to (c) have been met, namely: (a) the results of the system blank tests; (b) the results of the system calibration checks; (c) any error or exception messages produced by the approved instrument at the time the samples were taken; (d) the results of the analysis of the accused’s breath
samples; and (e) a certificate of an analyst stating that the sample of
an alcohol standard that is identified in the certificate is suitable for use with an approved instrument. Application for further disclosure (2) The accused may apply to the court for a hearing to determine whether further information should be disclosed.
Form and content of application (3) The application shall be in writing and set out detailed particulars of the information that the accused seeks to have disclosed and the likely relevance of that information to determining whether the approved instrument was in proper working order. A copy of the application shall be given to the prosecutor at least 30 days before the day on which the application is to be heard.
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Time of hearing (4) The hearing of the application shall be held at least 30 days before the day on which the trial is to be held.
For greater certainty (5) For greater certainty, nothing in this section limits
the disclosure to which the accused may otherwise be entitled. Presumption of operation 320.35 In proceedings in respect of an offence under
section 320.14 or 320.15, if it is proved that the accused occupied the seat or position ordinarily occupied by a person who operates a conveyance, the accused is presumed to have been operating the conveyance unless they establish that they did not occupy that seat or position for the purpose of setting the conveyance in motion.
General Provisions Unauthorized use of bodily substance 320.36 (1) No person shall use a bodily substance obtained under this Part for any purpose other than for an analysis under this Part. Unauthorized use or disclosure of results (2) No person shall use, disclose or allow the disclosure
of the results obtained under this Part of any evaluation, physical coordination test or analysis of a bodily substance, except for the purpose of the administration or enforcement of a federal or provincial Act related to drugs and/or alcohol and/or to the operation of a motor vehicle, vessel, aircraft or railway equipment.
Exception (3) The results of an evaluation, test or analysis referred
to in subsection (2) may be disclosed to the person to whom they relate, and may be disclosed to any other person if the results are made anonymous and the disclosure is made for statistical or research purposes. Offence (4) Everyone who contravenes subsection (1) or (2) commits an offence punishable on summary conviction.
Refusal to take sample 320.37 (1) No qualified medical practitioner or qualified technician shall be found guilty of an offence by
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reason only of their refusal to take a sample of blood from a person for the purposes of this Part if they have a reasonable excuse for refusing to do so. No liability (2) No qualified medical practitioner, and no qualified
technician, who takes a sample of blood from a person under this Part incurs any liability for doing anything necessary to take the sample that was done with reasonable care and skill. Regulations 320.38 The Governor in Council may make regulations (a) prescribing the qualifications required for a peace officer to act as an evaluating officer and respecting the training of evaluating officers; (b) prescribing the blood drug concentration for a drug for the purpose of paragraph 320.14(1)(c); (c) prescribing a blood alcohol concentration and a
blood drug concentration for a drug for the purposes of paragraph 320.14(1)(d); (d) prescribing the blood drug concentration for a
drug for the purpose of subsection 320.14(4); (e) prescribing the physical coordination tests to be
conducted under paragraph 320.27(1)(a); and (f) prescribing the tests to be conducted and procedures to be followed during an evaluation under paragraph 320.28(2)(a) and the forms to be used in recording the results of the evaluation.
Approval — Attorney General of Canada 320.39 The Attorney General of Canada may, by order,
approve (a) a device that is designed to ascertain the presence
of alcohol in a person’s blood; (b) equipment that is designed to ascertain the presence of a drug in a person’s body; (c) an instrument that is designed to receive and make an analysis of a sample of a person’s breath to determine their blood alcohol concentration; and (d) a container that is designed to receive a sample of
a person’s blood for analysis.
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Designation — Attorney General 320.4 The Attorney General may designate (a) a person as qualified, for the purposes of this Part, to operate an approved instrument; (b) a person or class of persons as qualified, for the
purposes of this Part, (i) to take samples of blood, or (ii) to analyze samples of bodily substances; and (c) a person or class of persons as qualified, for the
purposes of this Part, to certify that an alcohol standard is suitable for use with an approved instrument.
R.S., c. 1 (4th Supp.), s. 15(2)
16 Subsection 335(2) of the Act is replaced by the following:
Definition of vessel (2) For the purposes of subsection (1), vessel has the
same meaning as in section 320.11. 1992, c. 1, s. 58(1) (Sch. 1, s. 7)
17 Subsection 461(3) of the Act is replaced by the following:
Notice of intention to produce certificate (3) No certificate shall be received in evidence unless the
party intending to produce it has, before the trial, given to the other party reasonable notice of their intention and a copy of the certificate. Attendance and cross-examination (4) A party against whom the certificate is produced may, with leave of the court, require the attendance of the person who signed the certificate for the purposes of cross-examination. 2005, c. 25, s. 1(7)
18 (1) Subparagraph (c)(iv) of the definition secondary designated offence in section 487.04 of the Act is repealed. (2) Paragraph (c) of the definition secondary designated offence in section 487.04 of the Act is amended by adding the following after subparagraph (viii.1):
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(viii.2) subsection 320.16(1) (failure to stop after accident), (3) The definition secondary designated offence in section 487.04 of the Act is amended by striking out “and” at the end of paragraph (d) and by adding the following after that paragraph: (d.1) an offence under section 252, as it read from time to time before the day on which section 14 of An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts comes into force; (d.2) an offence under any of sections 249, 249.1,
249.2, 249.3, 249.4, 253, 254 and 255, as they read from time to time before the day on which section 14 of An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts comes into force, that may be prosecuted by indictment or, for section 487.051 to apply, is prosecuted by indictment; and
2007, c. 22, s. 8(5)
(4) Subparagraph (e)(ii) of the definition secondary designated offence in section 487.04 of the Act is replaced by the following: (ii) an offence referred to in any of paragraphs (c)
to (d.2); (infraction secondaire) 1992, c. 1, s. 58(1) (Sch. I, s. 9(1))
19 (1) Subsection 487.1(1) of the Act is replaced
by the following: Telewarrants 487.1 (1) If a peace officer believes that an indictable
offence has been committed and that it would be impracticable to appear personally before a justice to make an application for a warrant in accordance with section 487, the peace officer may submit an information on oath by telephone or other means of telecommunication to a justice designated for the purpose by the chief judge of the provincial court having jurisdiction in the matter. R.S., c. 27 (1st Supp.), s. 69; 1992, c. 1, s. 58(1) (Sch. I, s. 9(2)), s. 59 (Sch. I, s. 18) (E); 1994, c. 44, s. 37(4)
(2) Subsection 487.1(5) of the Act is replaced by the following:
Issuing warrant (5) A justice referred to in subsection (1) may issue a warrant to a peace officer conferring the same authority respecting search and seizure as may be conferred by a
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warrant issued under subsection 487(1) if the justice is satisfied that an information submitted by telephone or other means of telecommunication (a) is in respect of an indictable offence and conforms to the requirements of subsection (4); (b) discloses reasonable grounds for dispensing with
an information presented personally and in writing; and (c) discloses reasonable grounds in accordance with paragraph 487(1)(a), (b) or (c), as the case may be, for the issuance of a warrant in respect of an indictable offence.
The justice may require that the warrant be executed within the period that he or she may order.
1992, c. 1, s. 58(1) (Sch. I, s. 9(3))
(3) Subsections 487.1(7) and (8) of the Act are replaced by the following:
Providing facsimile (7) A peace officer who executes a warrant issued by telephone or other means of telecommunication shall, before or as soon as practicable after entering the place or premises to be searched, give a facsimile of the warrant to any person who is present and ostensibly in control of the place or premises.
Affixing facsimile (8) A peace officer who, in any unoccupied place or
premises, executes a warrant issued by telephone or other means of telecommunication shall, on entering or as soon as practicable after entering the place or premises, cause a facsimile of the warrant to be suitably affixed in a prominent place within the place or premises. 2000, c. 2, s. 3
20 Subsection 662(5) of the Act is replaced by the following:
Conviction for dangerous operation when another offence charged (5) For greater certainty, when a count charges an offence under section 220, 221 or 236 arising out of the operation of a conveyance, and the evidence does not prove that offence but proves an offence under section 320.13, the accused may be convicted of an offence under that section.
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2013, c. 11, s. 2
21 Paragraph (b) of the definition sentence in
section 673 of the Act is replaced by the following: (b) an order made under subsection 109(1) or 110(1), section 161, subsection 164.2(1) or 194(1), section 320.24 or 462.37, subsection 491.1(2), 730(1) or 737(3) or section 738, 739, 742.1, 742.3, 743.6, 745.4 or 745.5,
1994, c. 44, s. 68
22 The portion of subsection 680(1) of the Act before paragraph (a) is replaced by the following:
Review by court of appeal 680 (1) A decision made by a judge under section 522 or subsection 524(4) or (5) or a decision made by a judge of the court of appeal under section 320.25 or 679 may, on the direction of the chief justice or acting chief justice of the court of appeal, be reviewed by that court and that court may, if it does not confirm the decision,
2011, c. 7, s. 2
23 Subsection 729.1(2) of the Act is replaced by the following:
Definition of analyst (2) In this section, analyst has the same meaning as in section 320.11. 1999, c. 32, s. 6
24 Paragraph 732.1(3)(g.2) of the French version of the Act is replaced by the following: g.2) si le lieutenant-gouverneur en conseil de la province où est rendue l’ordonnance de probation a institué un programme visant l’utilisation par le délinquant d’un antidémarreur éthylométrique et s’il accepte de participer au programme, de se conformer aux modalités de celui-ci; 25 Paragraph (b) of the definition designated offence in section 752 of the Act is amended by adding the following after subparagraph (xxiii.3): (xxiii.4) section 320.13 (dangerous operation), (xxiii.5) subsections 320.14(1), (2) and (3) (operation while impaired), (xxiii.6) section 320.15 (failure or refusal to comply with demand),
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(xxiii.7) section 320.16 (failure to stop after accident), (xxiii.8) section 320.17 (flight from peace officer), 2013, c. 11, s. 4
26 Paragraph (b) of the definition sentence in
section 785 of the Act is replaced by the following: (b) an order made under subsection 109(1) or 110(1), section 320.24, subsection 730(1) or 737(3) or section 738, 739, 742.1 or 742.3,
2011, c. 7, s. 12
27 Subsection 811.1(2) of the Act is replaced by
the following: Definition of analyst (2) In this section, analyst has the same meaning as in
section 320.11. 1999, c. 5, s. 45
28 Part XXVIII of the Act is amended by replacing the references after the form headings in the following forms with “(Sections 320.29 and 487)”: (a) Form 1; (b) Form 5.
2014, c. 25, s. 32
29 (1) Subparagraph (b)(iii) of Form 5.04 in Part
XXVIII of the Act is replaced by the following:
[ ] (iii) an offence under any of sections 145 to 148, subsection 173(1), sections 264, 264.1, 266 and 270, subsections 286.1(1) and 320.16(1), paragraph 348(1)(e) and sections 349 and 423 of the Criminal Code,
(2) Form 5.04 in Part XXVIII of the Act is amended by striking out “or” at the end of subparagraph (b)(iv) and by adding the following after that subparagraph: [ ] (iv.1) an offence under section 252 of the Criminal Code, as it read from time to time before the day on which section 14 of An Act to amend the Criminal Code (offences relating to conveyances)
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and to make consequential amendments to other Acts comes into force, or R.S., c. 27 (1st Supp.), s. 184(3)
30 Form 5.1 in Part XXVIII of the Act is amended
by replacing the reference after the heading “FORM 5.1” with the following: (Sections 320.29 and 487.1) R.S., c. 27 (1st Supp.), s. 184(3)
31 Form 5.2 in Part XXVIII of the Act is replaced by the following:
FORM 5.2 (Section 489.1)
Report to a Justice Canada, Province of ............, (territorial division). To the justice who issued a warrant to the undersigned under section 320.29, 487 or 487.1 of the Criminal Code (or another justice for the same territorial division or, if no warrant was issued, any justice having jurisdiction in respect of the matter). I, (name of the peace officer or other person) have (state here whether you have acted under a warrant issued under section 320.29, 487 or 487.1 of the Criminal Code or under section 489 of the Criminal Code or otherwise in the execution of duties under the Criminal Code or other Act of Parliament to be specified) 1 searched the premises at .....................................; and
situated
2 seized the following things and dealt with them as follows:
Property Seized
Disposition
(describe each thing seized)
(state, in respect of each thing seized, whether (a) it was returned to the person lawfully entitled to its possession, in which case the receipt for it shall be attached to this report; or
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(b) it is being detained to be dealt with according to law, in which case indicate the location and manner in which or, if applicable, the person by whom, it is being detained.) 1. ........... 2. ...........
...................................................... ......................................................
3. ...........
......................................................
4. ...........
......................................................
In the case of a warrant issued by telephone or other means of telecommunication, the statements referred to in subsection 487.1(9) of the Criminal Code shall be specified in the report. Dated (date), at (place).
............................................. Signature of the peace officer or other person
Review and Report Review 31.1 (1) Within three years after the day on which this section comes into force, the Minister of Justice and Attorney General of Canada must undertake a comprehensive review of the implementation and operation of the provisions enacted by this Act, including an evaluation of whether their implementation and operation have resulted in differential treatment of any particular group based on a prohibited ground of discrimination. The Minister of Justice and Attorney General of Canada must prepare a report setting out his or her conclusions and recommendations and including robust data sets collected by government and non-government agencies on the effectiveness of these provisions and the impacts resulting from them.
Report to Parliament (2) The Minister of Justice and Attorney General
of Canada must cause a report on the review to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after it is completed.
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Transitional Provisions Application for disclosure of further information 32 (1) Section 320.34 of the Criminal Code, as enacted by section 15 of this Act, applies in respect of any application for the disclosure of further information that is made on or after the day on which that section 15 comes into force if the sample or samples to which the application relates were taken before that day.
Trial (2) Subsection 320.31(1) of the Criminal Code, as
enacted by section 15 of this Act, applies to the trial of an accused that is commenced on or after the day on which that section 15 comes into force if the sample or samples to which the trial relates were taken before that day.
Bodily substances and results obtained before coming into force 33 Section 320.36 of the Criminal Code, as enacted by section 15 of this Act, applies to bodily substances obtained under section 254 of that Act, as it read from time to time before the day on which that section 15 comes into force, and to results of any evaluation, physical coordination test or analysis of bodily substances obtained under that section 254, as it read from time to time before that day.
Appeal of order made under section 259 34 (1) An appeal may be taken on or after the day
on which section 21 of this Act comes into force against an order made under section 259 of the Criminal Code, as that section read from time to time before that day. Such an appeal is to be taken in accordance with section 675 of that Act, as that section read immediately before that day, and is to be dealt with and disposed of in accordance with the provisions of that Act as they read immediately before that day. Stay of order made under section 259 (2) Sections 261 and 680 of the Criminal Code, as
they read immediately before the day on which section 21 of this Act comes into force, apply in respect of an appeal that is taken on or after that
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day against an order made under section 259 of that Act, as that section read from time to time before that day. Approved instrument, approved screening device, approved container 35 Any approved container, approved drug screening equipment, approved instrument or approved screening device approved under subsection 254.01 of the Criminal Code, as it read immediately before the day on which section 14 of this Act comes into force, is deemed to be approved as an approved container, approved drug screening equipment, approved instrument or approved screening device, respectively, under section 320.39 of the Criminal Code as enacted by section 15 of this Act.
Qualified technician — breath samples 36 Any person who is designated as a qualified
technician within the meaning of paragraph (a) of the definition qualified technician under subsection 254(1) of the Criminal Code, as it read immediately before the day on which section 14 of this Act comes into force, is deemed to be designated as a qualified technician under paragraph 320.4(a) of the Criminal Code as enacted by section 15 of this Act. Qualified technician — blood samples 37 Any person who is designated as a qualified technician within the meaning of paragraph (b) of the definition qualified technician under subsection 254(1) of the Criminal Code, as it read immediately before the day on which section 14 of this Act comes into force, is deemed to be designated as a qualified technician under subparagraph 320.4(b)(i) of the Criminal Code as enacted by section 15 of this Act.
Analyst 38 Any person who is designated as an analyst within the meaning of the definition analyst under subsection 254(1) of the Criminal Code, as it read immediately before the day on which section 14 of this Act comes into force, is deemed to be designated as an analyst under subparagraph 320.4(b)(ii) and paragraph 320.4(c) of the Criminal Code as enacted by section 15 of this Act.
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Consequential Amendments R.S., c. A-2
Aeronautics Act 2008, c. 6, s. 55
39 Section 8.6 of the Aeronautics Act is replaced
by the following: Admissibility of evidence 8.6 Evidence relating to the presence or concentration of alcohol or a drug in a sample of a bodily substance obtained under the Criminal Code is admissible in proceedings taken against a person under this Part, and sections 320.31 to 320.34 of the Criminal Code apply to those proceedings with any modifications that the circumstances require.
R.S., c. C-47
Criminal Records Act 1995, c. 39, par. 191(a)
40 The definition sentence in subsection 2(1) of
the Criminal Records Act is replaced by the following: sentence has the same meaning as in the Criminal Code, but does not include an order made under section 109, 110, 161 or 320.24 of that Act or subsection 147.1(1) of the National Defence Act. (peine)
2012, c. 1, s. 112
41 Paragraph 2.3(b) of the Act is replaced by the
following: (b) unless the record suspension is subsequently revoked or ceases to have effect, requires that the judicial record of the conviction be kept separate and apart from other criminal records and removes any disqualification or obligation to which the applicant is, by reason of the conviction, subject under any Act of Parliament, other than section 109, 110, 161, 320.24, 490.012, 490.019 or 490.02901 of the Criminal Code, section 259 of the Criminal Code, as it read immediately before the day on which section 14 of An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts comes into force, subsection 147.1(1) or section 227.01 or 227.06 of the National Defence Act or section 36.1 of the International Transfer of Offenders Act.
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2012, c. 1, s. 126
42 Subparagraph 7.2(a)(ii) of the Act is replaced by the following: (ii) an offence under the Criminal Code, other than an offence under subsection 320.14(1) or 320.15(1) of that Act, the Controlled Drugs and Substances Act, the Firearms Act, Part III or IV of the Food and Drugs Act or the Narcotic Control Act, chapter N-1 of the Revised Statutes of Canada, 1985, that is punishable either on conviction on indictment or on summary conviction; or
R.S., c. N-5
National Defence Act R.S., c. 27 (1st Supp.), s. 187 (Sch. V, item 5)
43 Section 131 of the National Defence Act is replaced by the following:
Reference to Attorney General 131 For the purposes of this Act, the reference in section 320.4 of the Criminal Code to the “Attorney General” includes the Attorney General of Canada. 2005, c. 25, s. 23(2)
44 Paragraph (a) of the definition secondary designated offence in section 196.11 of the Act is replaced by the following: (a) an offence within the meaning of any of paragraphs (a) to (d.2) of the definition secondary designated offence in section 487.04 of the Criminal Code that is punishable under section 130; R.S., c. 1 (2nd Supp.)
Customs Act 45 Subsection 163.5(2) of the Customs Act is replaced by the following: Powers relating to impaired driving offences (2) A designated officer who is at a customs office performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 320.27 to 320.29 of the Criminal Code. If, by demand, they require a person to provide samples of blood or breath or to submit to an evaluation, they may also require the person to accompany a peace officer referred to in paragraph (c) of the definition peace officer in section 2 of that Act, for that purpose.
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R.S., c. 32 (4th Supp.)
Railway Safety Act 2008, c. 6, s. 60
46 Subsection 41(7) of the Railway Safety Act is
replaced by the following: Admissibility of evidence (7) Evidence relating to the presence or concentration of alcohol or a drug in a sample of a bodily substance obtained under the Criminal Code is admissible in proceedings taken against a person under this Act in respect of a contravention of a rule or regulation respecting the use of alcohol or a drug, and sections 320.31 to 320.35 of the Criminal Code apply to those proceedings with any modifications that the circumstances require.
1992, c. 20
Corrections and Conditional Release Act 2006, c. 14, s. 8
47 The portion of section 109 of the Corrections
and Conditional Release Act before paragraph (a) is replaced by the following:
Cancellation or variation of prohibition orders 109 The Board may, on application, cancel or vary the unexpired portion of a prohibition order made under section 320.24 of the Criminal Code or section 259 of that Act, as it read immediately before the day on which section 14 of An Act to amend the Criminal Code (offences relating to conveyances) and to make consequential amendments to other Acts comes into force, after a period of 1995, c. 42, s. 64(3); 2012, c. 1, s. 103(10)
48 Paragraphs 1(s.1) to (s.2) of Schedule I to the Act are repealed. 49 Section 1 of Schedule I to the Act is amended
by adding the following after paragraph (z.24): (z.25) section 320.13 (dangerous operation); (z.26) subsections 320.14(1), (2) and (3) (operation
while impaired); (z.27) section 320.15 (failure or refusal to comply with
demand); (z.28) section 320.16 (failure to stop after accident);
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(z.29) section 320.17 (flight from peace officer); 50 Schedule I to the Act is amended by adding the following after section 1: 1.1 An offence under any of the following provisions of the Criminal Code, as they read from time to time before the day on which this section comes into force, that was prosecuted by way of indictment: (a) subsections 249(3) and (4) (dangerous operation causing bodily harm and dangerous operation causing death); (b) subsection 249.1(3) (flight causing bodily harm or death); (c) section 249.2 (causing death by criminal negligence — street racing); (d) section 249.3 (causing bodily harm by criminal negligence — street racing); (e) section 249.4 (dangerous operation of motor vehicle while street racing); and (f) subsections 255(2) and (3) (impaired driving causing bodily harm and impaired driving causing death).
PART 3
Coordinating Amendments and Coming into Force Coordinating Amendments Bill C-39
51 (1) Subsections (2) and (3) apply if Bill C-39, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Criminal Code (unconstitutional provisions) and to make consequential amendments to other Acts (in this section referred to as the other Act), receives royal assent. (2) If subsections 7(1) and (3) of this Act come into force before subsections 10(3) and (4) of the other Act, then those subsections 10(3) and (4) are deemed never to have come into force and are repealed. (3) If subsections 10(3) and (4) of the other Act
come into force on the same day as subsections 7(1) and (3) of this Act, then those subsections
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10(3) and (4) are deemed to have come into force before those subsections 7(1) and (3).
Coming into Force 180th day after royal assent 52 Sections 12 to 50 of this Act come into force on
the 180th day after the day on which this Act receives royal assent.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 20
An Act to amend the Canada Elections Act (political financing)
ASSENTED TO JUNE 21, 2018 BILL C-50
SUMMARY This enactment amends the Canada Elections Act to (a) enact an advertising and reporting regime for fundraising events attended by Ministers, party leaders or leadership contestants; and (b) harmonize the rules applicable to contest expenses of nomination contestants and leadership contestants with the rules applicable to election expenses of candidates.
i
64-65-66-67 ELIZABETH II
CHAPTER 20
An Act to amend the Canada Elections Act (political financing) [Assented to 21st June, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 2000, c. 9
Canada Elections Act 2014, c. 12, s. 2(2)
1 The definitions leadership campaign expense
and nomination campaign expense in subsection 2(1) of the Canada Elections Act are repealed. 2 The Act is amended by adding the following after section 384:
DIVISION 1.1
Regulated Fundraising Events Interpretation Definition of regulated fundraising event 384.1 (1) In
this Division, regulated fundraising event means an event (a) that is organized for the financial benefit of (i) a registered party that is represented in the
House of Commons on the day the event occurs or, if Parliament is dissolved, on the date of dissolution, or (ii) a registered association, nomination contestant, candidate or leadership contestant of a registered party described in subparagraph (i); and
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(b) that is attended by (i) a leader, interim leader or leadership contestant of the registered party for whose financial benefit the event is organized or the registered party described in subparagraph (a)(ii), or a minister of the Crown or minister of state who is a member of the registered party for whose financial benefit the event is organized or the registered party described in that subparagraph, and (ii) at least one person who, in order to attend it, is
required (A) to have made a contribution or contributions
of a total amount of more than $200 to the registered party or any of its registered associations, nomination contestants, candidates or leadership contestants, or to any combination of them, or to be the guest of a person who has made such a contribution or contributions, or (B) to have paid more than $200, the amount including a contribution to the registered party or any of its registered associations, nomination contestants, candidates or leadership contestants, or to any combination of them, or to be the guest of a person who has made such a payment.
Exclusion — conventions and leadership contestant debates (2) Despite subsection (1), a regulated fundraising event does not include a convention, including a leadership convention, of a registered party referred to in subparagraph (1)(a)(i), or a leadership contestants’ debate.
Inclusion — fundraising events that are part of conventions (3) Despite subsection (2), a regulated fundraising event includes an event that is part of a convention referred to in that subsection if the event is attended by at least one person who, in order to attend it, is required (a) to make a contribution or contributions — in addition to any amount that they were required to pay to attend the convention — of a total amount of more than $200 to the registered party or any of its registered associations, nomination contestants, candidates or leadership contestants, or to any combination of them, or to be the guest of a person who has made such a contribution or contributions; or (b) to pay more than $200 — in addition to any
amount that they were required to pay to attend the convention — to attend the event, the amount
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including a contribution to the registered party or any of its registered associations, nomination contestants, candidates or leadership contestants, or to any combination of them, or to be the guest of a person who has made such a payment.
Exclusion — contributor appreciation events (4) Despite subsection (3), a regulated fundraising event
does not include any event that is part of a convention referred to in subsection (2) and that is organized to express appreciation for persons who have made a contribution to the registered party or any of its registered associations, nomination contestants, candidates or leadership contestants.
Publication and Report Regulated fundraising event organized by registered party 384.2 (1) If a registered party organizes all or part of a regulated fundraising event for its own financial benefit or for the financial benefit of one of its registered associations, nomination contestants, candidates or leadership contestants, the registered party shall publish the information set out in subsection (2) in a prominent location on its Internet site for the period beginning five days before the day the regulated fundraising event takes place and ending at the time the event starts.
Information (2) The information to be published under subsection (1)
and provided under subsection (3) is the following: (a) the date, time and location of the regulated fundraising event; (b) the name of each entity or person referred to in paragraph 384.1(1)(a) for whose financial benefit the event is organized; (c) the name of each person referred to in subparagraph 384.1(1)(b)(i) who will be attending the event; (d) the total amount of contributions that a person
will be required to have made, or the amount that they will be required to have paid, in order to attend the event; and (e) the contact information of an individual who may
be contacted and from whom further information about the event may be obtained.
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Regulated fundraising event not organized by registered party (3) If a regulated fundraising event is organized entirely by one or more persons or entities other than the registered party for whose financial benefit the event is organized, or for the financial benefit of whose registered association, nomination contestant, candidate or leadership contestant the event is organized, each person or entity that organizes the event or any part of it shall provide the information set out in subsection (2) to the registered party in time for the registered party to be able to publish the information as required under subsection (4).
Registered party to publish information (4) If at least one person or entity referred to in subsection (3) complies with the obligation under that subsection — to provide information to the registered party in time for the registered party to be able to publish it — the registered party shall publish that information in a prominent location on its Internet site for the period beginning five days before the day the regulated fundraising event takes place and ending at the time the event starts. Registered party to notify Chief Electoral Officer (4.1) If a registered party is required to publish information under subsection (1) or (4), it shall also notify the Chief Electoral Officer of the regulated fundraising event no later than five days before the day the event takes place. Updating published information (5) If a registered party referred to in subsection (1) or
(4) becomes aware, after publishing information under this section, of any change to that information, the registered party shall replace the old information on its Internet site with the new information as soon as feasible after becoming aware of the change. Updating information provided (6) If a person or entity referred to in subsection (3) becomes aware, after providing information to a registered party under this section, of any change to that information, the person or entity shall provide the new information to the registered party as soon as feasible after becoming aware of the change.
Updating published information (7) If new information is provided to a registered party under subsection (6), the registered party shall replace the old information on its Internet site with the new information as soon as feasible after being provided with it.
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Exception — election period (8) Subsections (1) to (7) do not apply in respect of a regulated fundraising event that takes place during the election period of a general election.
Report on regulated fundraising event organized by registered party 384.3 (1) If a registered party organizes all or part of a regulated fundraising event for its own financial benefit or for the financial benefit of one of its registered associations, nomination contestants, candidates or leadership contestants, the registered party’s chief agent shall provide the Chief Electoral Officer with a report, in the prescribed form, on the regulated fundraising event.
Contents of report (2) Subject to subsection (3), the report referred to in subsection (1) shall set out the following: (a) the date, time and location of the regulated fundraising event; (b) the name of each entity or person referred to in
paragraph 384.1(1)(a) for whose financial benefit the event was organized; (c) the name of each person referred to in subparagraph 384.1(1)(b)(i) who attended the event; (d) the name of each person — other than any person referred to in paragraph (c) — who attended the event, along with the name of their municipality or its equivalent, their province and their postal code; (e) the total amount of contributions that a person was required to have made, or the amount that they were required to have paid, in order to attend the event; and (f) the name of each person or entity that organized
the event or any part of it. Information not to be included in report (3) The registered party’s chief agent shall not include in
the report referred to in subsection (1) the name of any of the following persons who attended the regulated fundraising event, nor the name of their municipality or its equivalent, their province or their postal code: (a) any person who was under 18 years of age on the day on which the event took place; (a.1) any person who attended the event solely to assist a person with a disability;
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(b) any person who attended the event solely because they were employed in the organization of the event; (c) any of the following persons who attended the
event solely in the course of their employment: (i) an employee or other representative of any media organization, as well as any freelance journalist, and (ii) a member of the support staff, including security staff, of any person referred to in subparagraph 384.1(1)(b)(i) who attended the event; and (d) any person who attended the event solely in order to provide volunteer labour.
Regulated fundraising event not organized by registered party (4) If a regulated fundraising event is organized entirely by one or more persons or entities other than the registered party for whose financial benefit the event is organized, or for the financial benefit of whose registered association, nomination contestant, candidate or leadership contestant the event is organized, each person or entity that organizes the event or any part of it shall, subject to subsection (5), provide the information set out in subsection (2) to the registered party in time for the registered party’s chief agent to be able to provide the Chief Electoral Officer with a report on the event as required under subsection (6).
Updating information provided (4.1) If a person or entity referred to in subsection (4) becomes aware, after providing information to a registered party under that subsection or this subsection, of any change to that information, the person or entity shall provide the new information to the registered party as soon as feasible after becoming aware of the change.
Information not to be provided (5) No person or entity referred to in subsection (4) or (4.1) shall include in the information provided to the registered party under that subsection the name of any person referred to in paragraphs (3)(a) to (d) who attended the regulated fundraising event, nor the name of their municipality or its equivalent, their province or their postal code.
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Report on regulated fundraising event (6) If at least one person or entity referred to in subsection (4) complies with the obligation under that subsection — to provide information to the registered party in time for the registered party’s chief agent to be able to provide the Chief Electoral Officer with the report — that chief agent shall provide the Chief Electoral Officer with a report, in the prescribed form, on the regulated fundraising event setting out that information.
Period for providing report (6.1) The registered party’s chief agent shall provide the
Chief Electoral Officer with the reports referred to in subsections (1) and (6) within 30 days after the day the regulated fundraising event takes place. Exception — election period (7) Subsections (1) to (6.1) do not apply in respect of a
regulated fundraising event that takes place during the election period of a general election.
Election period (8) A registered party’s chief agent shall provide the
Chief Electoral Officer with a single report, in the prescribed form, on all the regulated fundraising events that were held during the election period for a general election and (a) all or part of which were organized by the registered party for its own financial benefit or for the financial benefit of one of its registered associations, nomination contestants, candidates or leadership contestants; or (b) in respect of which at least one person or entity
that organized the event or any part of it complied with the obligation under subsection (9). Period for providing report (8.1) The registered party’s chief agent shall provide the
Chief Electoral Officer with the report referred to in subsection (8) within 60 days after polling day at the general election. Regulated fundraising event not organized by registered party (9) If a regulated fundraising event that was held during the election period for a general election was organized entirely by one or more persons or entities other than the registered party for whose financial benefit the event was organized, or for the financial benefit of whose registered association, nomination contestant, candidate or
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leadership contestant the event was organized, each person or entity that organized the event or any part of it shall, subject to subsection (10), provide the information set out in subsection (2) to the registered party in time for the registered party’s chief agent to be able to provide the Chief Electoral Officer with the report as required under subsection (8). Updating information provided (9.1) If a person or entity referred to in subsection (9)
becomes aware, after providing information to a registered party under that subsection or this subsection, of any change to that information, the person or entity shall provide the new information to the registered party as soon as feasible after becoming aware of the change. Information not to be provided (10) No person or entity referred to in subsection (9) or
(9.1) shall include in the information provided to the registered party under that subsection the name of any person referred to in paragraphs (3)(a) to (d) who attended the regulated fundraising event, nor the name of their municipality or its equivalent, their province or their postal code. Contents of report (11) Subject to subsection (12), the report referred to in subsection (8) shall set out the information referred to in subsection (2) for each regulated fundraising event referred to in subsection (8).
Information not to be included in report (12) The registered party’s chief agent shall not include
in the report referred to in subsection (8), in respect of a given regulated fundraising event, the name of any person referred to in paragraphs (3)(a) to (d) who attended that event, nor the name of their municipality or its equivalent, their province or their postal code.
Publication of reports (13) The Chief Electoral Officer shall publish reports
provided under subsections (1), (6) and (8), and any corrected or revised versions of those reports, as soon as feasible after receiving them, in the manner that he or she considers appropriate.
Contributions Return of contributions 384.4 If a registered party, a registered association, a
nomination contestant, a candidate or a leadership contestant receives a contribution in respect of a regulated
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fundraising event in respect of which section 384.2 or 384.3 is not complied with, the chief agent of the registered party, the financial agent of the registered association, the official agent of the candidate or the financial agent of the nomination contestant or leadership contestant, as the case may be, shall, within 30 days after becoming aware of the non-compliance, return the contribution unused to the contributor or, if that is not possible, pay the amount of it — or, in the case of a non-monetary contribution, an amount of money equal to its commercial value — to the Chief Electoral Officer, who shall forward that amount to the Receiver General.
Corrections, Revisions and Extended Reporting Periods Minor corrections — Chief Electoral Officer 384.5 The Chief Electoral Officer may correct a report referred to in subsection 384.3(1), (6) or (8) if the correction does not materially affect its substance.
Extensions — Chief Electoral Officer 384.6 (1) The Chief Electoral Officer, on the written application of a registered party’s chief agent or, if the chief agent is absent or unable to perform their duties, its leader, shall authorize the extension of the period referred to in subsection 384.3(6.1) or (8.1) unless he or she is satisfied that the chief agent’s failure to provide the report was deliberate or was the result of the chief agent’s failure to exercise due diligence. Deadline (2) The application may be made within the period referred to in subsection 384.3(6.1) or (8.1) or within two weeks after the end of that period. Corrections or revisions — Chief Electoral Officer 384.7 (1) The Chief Electoral Officer, on the written application of a registered party’s chief agent or, if the chief agent is absent or unable to perform their duties, its leader, shall authorize the correction or revision of a report referred to in subsection 384.3(1), (6) or (8) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Application made without delay (2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision.
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Deadline for corrections or revisions (3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the report within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5). New deadline (4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the report was deliberate or was the result of the applicant’s failure to exercise due diligence.
Extension of new deadline (5) The Chief Electoral Officer, on the written application
of the applicant made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the report was deliberate or was the result of the applicant’s failure to exercise due diligence.
Extensions, corrections or revisions — judge 384.8 (1) The chief agent of a registered party or, if the
chief agent is absent or unable to perform their duties, its leader, may apply to a judge for an order (a) authorizing an extension referred to in subsection 384.6(1); or (b) authorizing a correction or revision referred to in
subsection 384.7(1). The applicant shall notify the Chief Electoral Officer that the application has been made. Deadline (2) The application may be made (a) under paragraph (1)(a), within two weeks after, as the case may be, (i) if an application for an extension is not made to
the Chief Electoral Officer within the period referred to in subsection 384.6(2), the end of the twoweek period referred to in that subsection,
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(ii) the rejection of an application for an extension made in accordance with section 384.6, or (iii) the end of the extended period referred to in
subsection 384.6(1); or (b) under paragraph (1)(b), within two weeks after the rejection of an application for a correction or revision made in accordance with section 384.7.
Grounds — extension (3) The judge shall grant an order authorizing an extension unless the judge is satisfied that the chief agent’s failure to provide the required report was deliberate or was the result of the chief agent’s failure to exercise due diligence. Grounds — corrections or revisions (4) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Contents of order (5) The order may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act. 3 The Act is amended by adding the following after section 476: Nomination campaign expenses 476.01 A nomination campaign expense of a nomination contestant is an expense reasonably incurred as an incidence of the nomination contest, including (a) a nomination contest expense; (b) a personal expense; and (c) a fee of any auditor appointed under subsection 476.77(1).
Nomination contest expenses 476.02 (1) A nomination contest expense is any of the
following: (a) any cost incurred, or non-monetary contribution received, by a nomination contestant, to the extent that the property or service that the cost was incurred for or that was received as a non-monetary contribution is used to directly promote or oppose a registered
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party, its leader, a nomination contestant or a candidate during a nomination contest; and (b) any acceptance by a nomination contestant of a provision of goods or services that is permitted under paragraph 364(2)(c), to the extent that the goods or services are used to directly promote or oppose a registered party, its leader, a nomination contestant or a candidate during a nomination contest.
Inclusions (2) A nomination contest expense includes a cost incurred for, a non-monetary contribution in relation to, or a provision of goods and services in relation to, (a) the production of advertising or promotional material; (b) the distribution, broadcast or publication of such
material in any media or by any other means during the nomination contest, including by the use of a capital asset; (c) the payment of remuneration and expenses to or on behalf of a person for their services as a financial agent or in any other capacity; (d) securing a meeting space or the supply of light refreshments at meetings; (e) any product or service provided by a government, a Crown corporation or any other public agency; and (f) the conduct of surveys or research during a nomination contest.
Definition of cost incurred (3) In this section, cost incurred means an expense that
is incurred by a nomination contestant, whether it is paid or unpaid. 2014, c. 12, s. 86
4 The portion of section 476.67 of the Act before
paragraph (a) is replaced by the following:
Limits on nomination contest expenses 476.67 The limit for nomination contest expenses that is allowed for a nomination contestant in an electoral district is the amount
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2014, c. 12, s. 86
5 Subsection 476.68(1) of the Act is replaced by
the following: Prohibition — expenses more than maximum 476.68 (1) No nomination contestant and no financial
agent of a nomination contestant shall incur total nomination contest expenses in an amount that is more than the limit allowed for that electoral district under section 476.67. 2014, c. 12, s. 86
6 Paragraph 476.75(2)(a) of the Act is replaced by
the following: (a) a statement of nomination contest expenses; (a.1) a statement of nomination campaign expenses,
other than nomination contest expenses; 7 The Act is amended by adding the following after section 478:
Leadership campaign expenses 478.01 A leadership campaign expense of a leadership contestant is an expense reasonably incurred as an incidence of the leadership contest, including (a) a leadership contest expense; (b) a personal expense; and (c) a fee of any auditor appointed under this Division.
Leadership contest expenses 478.02 (1) A leadership contest expense is any of the
following: (a) any cost incurred, or non-monetary contribution received, by a leadership contestant, to the extent that the property or service that the cost was incurred for or that was received as a non-monetary contribution is used to directly promote or oppose a registered party, its leader or a leadership contestant during a leadership contest; and (b) any acceptance by a leadership contestant of a
provision of goods or services that is permitted under paragraph 364(2)(c), to the extent that the goods or services are used to directly promote or oppose a registered party, its leader or a leadership contestant during a leadership contest.
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Inclusions (2) A leadership contest expense includes a cost incurred for, a non-monetary contribution in relation to, or a provision of goods and services in relation to, (a) the production of advertising or promotional material; (b) the distribution, broadcast or publication of such material in any media or by any other means during the leadership contest, including by the use of a capital asset; (c) the payment of remuneration and expenses to or
on behalf of a person for their services as a financial agent or in any other capacity; (d) securing a meeting space or the supply of light refreshments at meetings; (e) any product or service provided by a government,
a Crown corporation or any other public agency; and (f) the conduct of surveys or research during a leadership contest.
Definition of cost incurred (3) In this section, cost incurred means an expense that is incurred by a leadership contestant, whether it is paid or unpaid. 2014, c. 12, s. 86
8 Paragraph 478.8(2)(a) of the Act is replaced by
the following: (a) a statement of leadership contest expenses; (a.1) a statement of leadership campaign expenses,
other than leadership contest expenses; 9 The Act is amended by adding the following after section 497:
Offences under Division 1.1 of Part 18 (Regulated Fundraising Events) Strict liability offences — summary conviction 497.01 Every person is guilty of an offence who (a) being a registered party, contravenes subsection
384.2(1) or (4) (failure to publish information about regulated fundraising event);
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(b) being a person or entity, contravenes subsection
384.2(3) (failure to provide information about regulated fundraising event); (b.1) being a registered party, contravenes subsection
384.2(4.1) (failure to notify Chief Electoral Officer of regulated fundraising event); (c) being a registered party, contravenes subsection
384.2(5) or (7) (failure to replace old information about regulated fundraising event on its Internet site); (d) being a person or entity, contravenes subsection
384.2(6) (failure to provide new information about regulated fundraising event); (e) being
a chief agent, contravenes subsection 384.3(1), (6) or (6.1) (failure to provide report on regulated fundraising event);
(f) being
a chief agent, contravenes subsection 384.3(3) (including prohibited name or address in report on regulated fundraising event);
(g) being a person or entity, contravenes subsection 384.3(4), (4.1), (9) or (9.1) (failure to provide information about regulated fundraising event); (h) being a person or entity, contravenes subsection
384.3(5) or (10) (including prohibited name or address in information about regulated fundraising event); (i) being
a chief agent, contravenes subsection 384.3(8) or (8.1) (failure to provide report on all regulated fundraising events);
(j) being a chief agent, contravenes subsection 384.3(12) (including prohibited name or address in report on all regulated fundraising events); (k) being the chief agent of a registered party, the financial agent of a registered association, the official agent of a candidate or the financial agent of a nomination contestant or leadership contestant, contravenes section 384.4 (failure to return or pay amount of contribution); or (l) being a chief agent or the leader of a registered party, contravenes subsection 384.7(3) (failure to provide corrected or revised report within 30-day period or any extension of that period).
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2014, c. 12, s. 99
10 (1) Paragraph 497.3(1)(f) of the Act is replaced
by the following: (f) being a nomination contestant or the financial agent of one, contravenes subsection 476.68(1) (exceeding nomination contest expenses limit);
2014, c. 12, s. 99
(2) Paragraphs 497.3(2)(g) and (h) of the Act are
replaced by the following: (g) being a nomination contestant or the financial
agent of one, knowingly contravenes subsection 476.68(1) (exceeding nomination contest expenses limit); (h) being a person or entity, contravenes subsection 476.68(2) (circumventing nomination contest expenses limit); 11 Section 500 of the Act is amended by adding
the following after subsection (1): Punishment — strict liability offences (1.1) Every person who is guilty of an offence under section 497.01 is liable on summary conviction to a fine of not more than $1,000.
Transitional Provisions Coming into force during election period — regulated fundraising events 12 If section 2 comes into force during an election period, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that election and all related obligations and rights including obligations to report. Coming into force during nomination contest 13 (1) If section 3 comes into force during a nomination contest, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that nomination contest and all related obligations and rights including obligations to report.
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Prior nomination contests (2) All obligations and rights arising out of any nomination contest that took place before the day on which section 3 comes into force and that are still outstanding on that day, including obligations to report, are subject to the Canada Elections Act as it read at the time of that nomination contest.
Coming into force during leadership contest 14 (1) If section 7 comes into force during a leadership contest, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that leadership contest and all related obligations and rights including obligations to report.
Prior leadership contests (2) All obligations and rights arising out of any leadership contest that took place before the day on which section 7 comes into force and that are still outstanding on that day, including obligations to report, are subject to the Canada Elections Act as it read at the time of that leadership contest.
Coming into Force Six months after royal assent 15 This Act comes into force on the day that, in the sixth month after the month in which it receives royal assent, has the same calendar number as the day on which it receives royal assent or, if that sixth month has no day with that number, the last day of that sixth month.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 22
An Act to amend the Canada Labour Code (harassment and violence), the Parliamentary Employment and Staff Relations Act and the Budget Implementation Act, 2017, No. 1
ASSENTED TO OCTOBER 25, 2018 BILL C-65
SUMMARY Part 1 of this enactment amends the Canada Labour Code to strengthen the existing framework for the prevention of harassment and violence, including sexual harassment and sexual violence, in the work place. Part 2 amends Part III of the Parliamentary Employment and Staff Relations Act with respect to the application of Part II of the Canada Labour Code to parliamentary employers and employees, without limiting in any way the powers, privileges and immunities of the Senate and the House of Commons and their members. Part 3 amends a transitional provision in the Budget Implementation Act, 2017, No. 1.
i
TABLE OF PROVISIONS An Act to amend the Canada Labour Code (harassment and violence), the Parliamentary Employment and Staff Relations Act and the Budget Implementation Act, 2017, No. 1
PART 1
Canada Labour Code Amendments to the Act 0.1
Transitional Provision 18
Requests received before coming into force
2017, c. 20
Coordinating Amendments
Coming into Force 20
Order in council
PART 2
Parliamentary Employment and Staff Relations Act Amendments to the Act 21
Coordinating Amendment 22
2017, c. 20
Coming into Force 23
2017, c. 20
PART 3
Budget Implementation Act, 2017, No. 1 24
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ii
64-65-66-67 ELIZABETH II
CHAPTER 22
An Act to amend the Canada Labour Code (harassment and violence), the Parliamentary Employment and Staff Relations Act and the Budget Implementation Act, 2017, No. 1 [Assented to 25th October, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
PART 1 R.S., c. L-2
Canada Labour Code Amendments to the Act 0.1 Subsection 122(1) of the Canada Labour Code
is amended by adding the following in alphabetical order: harassment and violence means any action, conduct or comment, including of a sexual nature, that can reasonably be expected to cause offence, humiliation or other physical or psychological injury or illness to an employee, including any prescribed action, conduct or comment; (harcèlement et violence) R.S., c. 9 (1st Supp.), s. 1
1 Section 122.1 of the Act is replaced by the following: Prevention of accidents, injuries and illnesses 122.1 The purpose of this Part is to prevent accidents, occurrences of harassment and violence and physical or psychological injuries and illnesses arising out of, linked with or occurring in the course of employment to which this Part applies.
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2 Section 123 of the Act is amended by adding the
following after subsection (2): Persons appointed and their employer (2.1) This Part applies to persons appointed under subsection 128(1) of the Public Service Employment Act, other than persons appointed by a person holding the recognized position of Leader of the Opposition in the Senate or Leader of the Opposition in the House of Commons, and to their employer. 2.1 The Act is amended by adding the following after section 123:
Canadian Human Rights Act 123.1 For greater certainty, nothing in this Part shall be
construed so as to abrogate or derogate from the rights provided for under the Canadian Human Rights Act. 2000, c. 20, s. 5; 2013, c. 40, ss. 177(1) and (2)
3 (1) Paragraphs 125(1)(c) to (e) of the Act are replaced by the following: (c) except as provided for in the regulations, investigate, record and report, in accordance with the regulations, all accidents, occurrences of harassment and violence, occupational illnesses and other hazardous occurrences known to the employer; (d) make readily available to employees, in printed
and electronic form, (i) a copy of this Part and a copy of the regulations made under this Part that apply to the work place, (ii) a statement of the employer’s general policy
concerning the health and safety at work of employees, and (iii) any other information related to health and safety that is prescribed or that may be specified by the Minister;
2000, c. 20, s. 5
(2) Paragraph 125(1)(f) of the Act is replaced by the following: (f) if the information referred to in any of subparagraphs (d)(i) to (iii) is made available in electronic form, ensure that employees receive appropriate training to enable them to have access to the information and, on the request of an employee, make a printed copy of the information available;
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2000, c. 20, s. 5
(3) Paragraph 125(1)(z.16) of the Act is replaced by the following: (z.16) take the prescribed measures to prevent and protect against harassment and violence in the work place, respond to occurrences of harassment and violence in the work place and offer support to employees affected by harassment and violence in the work place; (z.161) ensure that employees, including those who have supervisory or managerial responsibilities, receive training in the prevention of harassment and violence in the work place and are informed of their rights and obligations under this Part in relation to harassment and violence; (z.162) undergo training in the prevention of harassment and violence in the work place; (z.163) ensure that the person designated by the employer to receive complaints relating to occurrences of harassment and violence has knowledge, training and experience in issues relating to harassment and violence and has knowledge of relevant legislation;
(4) Section 125 of the Act is amended by adding
the following after subsection (2): Regulations (3) The Governor in Council may make regulations respecting the investigations, records and reports referred to in paragraph (1)(c). Former emloyees (4) Except as provided for in the regulations, the obligations set out in paragraphs (1)(c) and (z.16) apply to an employer in respect of a former employee in relation to an occurrence of harassment and violence in the work place if the occurrence becomes known to the employer within three months after the day on which the former employee ceases to be employed by the employer.
Extension (5) On application by a former employee, the Minister
may, in the prescribed circumstances, extend the time period referred to in subsection (4). Regulations — former employees (6) For the purpose of subsection (4), the Governor in
Council may make regulations respecting an employer’s obligations in respect of former employees.
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2000, c. 20, s. 8
4 Paragraph 126(1)(h) of the French version of
the Act is replaced by the following: h) de signaler, selon les modalités réglementaires,
tout accident ou autre incident ayant causé, dans le cadre de son travail, une blessure à lui-même ou à une autre personne; 2000, c. 20, s. 10
5 (1) Subsections 127.1(1) and (2) of the Act are
replaced by the following: Complaint to supervisor 127.1 (1) An employee who believes on reasonable grounds that there has been a contravention of this Part or that there is likely to be an accident, injury or illness arising out of, linked with or occurring in the course of employment shall, before exercising any other recourse available under this Part, except the rights conferred by sections 128, 129 and 132, make a complaint to the employee’s supervisor.
Supervisor or designated person (1.1) However, in the case of a complaint relating to an occurrence of harassment and violence, the employee may make the complaint to the employee’s supervisor or to the person designated in the employer’s work place harassment and violence prevention policy.
Oral or written complaint (1.2) The complaint may be made orally or in writing.
Resolve complaint (2) The employee and the supervisor or designated person, as the case may be, shall try to resolve the complaint between themselves as soon as possible. 2000, c. 20, s. 10
(2) The portion of subsection 127.1(3) of the Act
before paragraph (a) is replaced by the following: Investigation of complaint (3) The employee or the supervisor may refer an unresolved complaint, other than a complaint relating to an occurrence of harassment and violence, to a chairperson
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of the work place committee or to the health and safety representative to be investigated jointly (3) Subsection 127.1(8) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) in the case of a complaint relating to an occurrence of harassment and violence, the employee and the supervisor or designated person, as the case may be, failed to resolve the complaint between themselves. 2013, c. 40, s. 180(3)
(4) Subsection 127.1(9) of the Act is replaced by
the following: Investigation (9) The Minister shall investigate the complaint referred
to in subsection (8) unless it relates to an occurrence of harassment and violence and the Minister is of the opinion that a) the complaint has been adequately dealt with according to a procedure provided for under this Act, any other Act of Parliament or a collective agreement; or (b) the matter is otherwise an abuse of process.
Notice (9.1) If the Minister is of the opinion that the conditions
described in paragraph (9)(a) or (b) are met, the Minister shall inform the employer and the employee in writing, as soon as feasible, that the Minister will not investigate. Combining investigations — harassment and violence (9.2) The Minister may combine an investigation into a complaint relating to an occurrence of harassment and violence with an ongoing investigation relating to the same employer and involving substantially the same issues and, in that case, the Minister may issue a single decision. (5) Section 127.1 of the Act is amended by adding the following after subsection (11):
Former employees (12) A former employee may, within the prescribed time, make a complaint under subsection (1) relating to an occurrence of harassment and violence in the work place, in which case this Part applies to the former employee and to the employer as if the former employee were an
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employee, to the extent necessary to finally dispose of the complaint.
Extension (13) On application by a former employee, the Minister may, in the prescribed circumstances, extend the time period referred to in subsection (12). 6 Section 134.1 of the Act is amended by adding the following after subsection (4):
Investigation — harassment and violence (4.1) Despite paragraph (4)(d), a policy committee shall not participate in an investigation, other than an investigation under section 128 or 129, relating to an occurrence of harassment and violence in the work place.
2000, c. 20, s. 10
7 (1) Subsections 135(3) to (5) of the Act are repealed. 2013, c. 40, s. 185(1)
(2) Paragraph 135(6)(a) of the Act is replaced by
the following: (a) at an employer’s request, the Minister may, in
writing, exempt the employer from the requirements of subsection (1) in respect of that work place; (3) Section 135 of the Act is amended by adding the following after subsection (6):
Posting of request (6.1) A request for an exemption must be posted in a
conspicuous place or places where it is likely to come to the attention of employees, and be kept posted until the employees are informed of the Minister’s decision in respect of the request. (4) Section 135 of the Act is amended by adding the following after subsection (7):
Investigation — harassment and violence (7.1) Despite paragraph (7)(e), a work place committee
shall not participate in an investigation, other than an investigation under section 128 or 129, relating to an occurrence of harassment and violence in the work place. 8 The Act is amended by adding the following after section 135.1:
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Information likely to reveal identity 135.11 (1) Neither the Minister nor an employer shall, without the person’s consent, provide, under this Part, a policy committee or a work place committee with any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence in the work place. Neither a policy committee nor a work place committee shall have access to that information without the person’s consent.
Exception (2) Subsection (1) does not apply with respect to (a) information provided under section 128 or 129 or a
direction or report relating to the application of those sections; or (b) a decision, reasons or a direction referred to in
subsection 146.1(2). 2000, c. 20, s. 10
9 Paragraph 135.2(1)(g) of the Act is replaced by
the following: (g) requiring a committee to submit an annual report
of its activities, containing the prescribed information, to a specified person in the prescribed manner and within the prescribed time; and 10 Section 136 of the Act is amended by adding the following after subsection (5):
Investigation — harassment and violence (5.1) Despite paragraph (5)(g), a health and safety representative shall not participate in an investigation, other than an investigation under section 128 or 129, relating to an occurrence of harassment and violence in the work place. 11 The Act is amended by adding the following after section 136:
Information likely to reveal identity 136.1 (1) Neither the Minister nor an employer shall, without the person’s consent, provide, under this Part, a health and safety representative with any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence in the work place. A health and safety representative shall not have access to that information without the person’s consent.
Exception (2) Subsection (1) does not apply with respect to
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(a) information provided under section 128 or 129 or a
direction or report relating to the application of those sections; or (b) a decision, reasons or a direction referred to in
subsection 146.1(2). 11.1 The Act is amended by adding the following after section 139:
Annual report 139.1 (1) The Minister shall prepare and publish an annual report that contains statistical data relating to harassment and violence in work places to which this Part applies. The report shall not contain any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence.
Statistical data (2) The statistical data contained in the report shall include information that is categorized according to prohibited grounds of discrimination under the Canadian Human Rights Act.
Five-year review 139.2 (1) Five years after the day on which this section
comes into force and every five years after that, the Minister shall commence a review of the provisions of this Part relating to harassment and violence. At the conclusion of the review, the Minister shall prepare a report on the review. Report to be tabled (2) The Minister shall cause the report to be tabled in
each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the report is completed. 2013, c. 40, s. 190
12 Subsection 140(3) of the Act is replaced by the following:
Exception (3) The powers, duties or functions of the Minister provided for in section 130, subsections 137.1(1) to (2.1) and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), 140(1), (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2) shall not be the subject of an agreement under subsection (2). 2013, c. 40, s. 196
13 Subsection 145.1(2) of the Act is replaced by
the following:
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Status (2) For the purposes of sections 146 to 146.5, an appeals
officer has all of the powers, duties and functions of the Minister under this Part, except for those referred to in subsection (1), section 130, subsections 137.1(1) to (2.1) and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), 140(1), (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2). 14 Subsection 157(1) of the Act is amended by adding the following after paragraph (a):
(a.01) defining the expressions “harassment” and “violence” for the purposes of this Part; 15 The Act is amended by adding the following after section 160:
Pilot projects 161 Despite anything in this Part, the Governor in
Council may make any regulations that the Governor in Council considers necessary respecting the establishment and operation of one or more pilot projects for testing which possible amendments to this Part or the regulations made under this Part would improve the prevention of accidents, injuries and illnesses arising out of, linked with or occurring in the course of employment to which this Part applies, including regulations respecting the manner in which and the extent to which any provision of this Part or the regulations made under this Part applies to a pilot project, and adapting any such provision for the purposes of that application. Repeal of regulations 162 Unless they are repealed earlier, regulations made under section 161 are repealed on the fifth anniversary of the day on which they come into force. R.S., c. 9 (1st Supp.), s. 17
16 Division XV.1 of Part III of the Act is repealed. 17 The Act is amended by adding the following after section 295:
Pilot Projects Regulations 296 Despite anything in this Part, the Governor in Council may make any regulations that the Governor in Council considers necessary respecting the establishment and operation of one or more pilot projects for testing which possible amendments to this Part or the
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regulations made under this Part would improve compliance with Parts II and III of this Act, including regulations respecting the manner in which and the extent to which any provision of this Part or the regulations made under this Part applies to a pilot project, and adapting any such provision for the purposes of that application.
Repeal of regulations 297 Unless they are repealed earlier, regulations made
under section 296 are repealed on the fifth anniversary of the day on which they come into force.
Transitional Provision Requests received before coming into force 18 A request for an exemption under subsection
135(3) of the Canada Labour Code, as it read on the day before the day on which section 7 comes into force, that is received by the Minister before the day on which that section comes into force is to be dealt with in accordance with subsections 135(3) to (5) of that Act as they read on the day before the day on which that section comes into force. If the request is approved on or after the day on which that section comes into force, the exemption may be granted for a period of not more than one year.
Coordinating Amendments 2017, c. 20
19 (1) In this section, other Act means the Budget
Implementation Act, 2017, No. 1. (2) If section 347 of the other Act comes into force before section 13 of this Act, then that section 13 is replaced by the following: 13 Section 145.1 of the Act is replaced by the following: Powers, duties and functions 145.1 For the purposes of sections 146 to 146.5, the Board has all of the powers, duties and functions of the Minister under this Part, except for those referred to in section 130, subsections 135(6), 137.1(1) to (2.1) and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), section 139, subsections 140(1), (2) and (4) and 144(1), section 146.01, subsection 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2).
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(3) If section 13 of this Act comes into force before section 347 of the other Act, then, on the day on which that section 347 comes into force, section 145.1 of the Canada Labour Code is replaced by the following: Powers, duties and functions 145.1 For the purposes of sections 146 to 146.5, the
Board has all of the powers, duties and functions of the Minister under this Part, except for those referred to in section 130, subsections 135(6), 137.1(1) to (2.1) and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), section 139, subsections 140(1), (2) and (4) and 144(1), section 146.01, subsection 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2). (4) If section 347 of the other Act comes into force on the same day as section 13 of this Act, then that section 13 is deemed to have come into force before that section 347 and subsection (3) applies as a consequence.
Coming into Force Order in council 20 (1) Sections 0.1 to 16 and 18 come into force on
a day to be fixed by order of the Governor in Council. Order in council (2) Section 17 comes into force on a day to be
fixed by order of the Governor in Council but that day must not be earlier than the day on which section 377 of the Budget Implementation Act, 2017, No. 1 comes into force.
PART 2 R.S., c. 33 (2nd Supp.)
Parliamentary Employment and Staff Relations Act Amendments to the Act 21 Part III of the Parliamentary Employment and Staff Relations Act is replaced by the following:
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PART III
Occupational Health and Safety Interpretation Definitions 87 (1) The following definitions apply in this Part.
Board has the same meaning as in section 3. (Commission) employee means a person employed by an employer and includes the person occupying the recognized position of Clerk of the Senate, Clerk of the House of Commons, Gentleman Usher of the Black Rod, Sergeant-atArms or Law Clerk and Parliamentary Counsel of the House of Commons. (employé) employer means (a) the Senate as represented by any committee or
person that the Senate by its rules or orders designates for the purposes of this Part; (b) the House of Commons as represented by any
committee or person that the House of Commons by its orders designates for the purposes of this Part; (c) the Library of Parliament as represented by the
Parliamentary Librarian acting, subject to subsection 74(1) of the Parliament of Canada Act, on behalf of both Houses of Parliament; (d) the office of the Senate Ethics Officer as represented by the Senate Ethics Officer; (e) the office of the Conflict of Interest and Ethics
Commissioner as represented by the Conflict of Interest and Ethics Commissioner; (f) the Parliamentary Protective Service as represented by the Director of the Parliamentary Protective Service on behalf of the Speakers of the two Houses of Parliament; (g) the office of the Parliamentary Budget Officer as
represented by the Parliamentary Budget Officer; (h) a member of the House of Commons who employs one or more persons or who has the direction or control of staff employed to provide research or associated services to the caucus members of a political party represented in the House of Commons;
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(i) in the case of a person occupying the recognized
position of Clerk of the Senate, Clerk of the House of Commons, Gentleman Usher of the Black Rod, Sergeant-at-Arms or Law Clerk and Parliamentary Counsel of the House of Commons, the Senate or the House of Commons, as the case may be, as represented by the committee or person described in paragraph (a) or (b); or (j) any other person who is recognized as an employer in regulations made under subsection 19.5(1) of the Parliament of Canada Act or by-laws made under section 52.5 of that Act. (employeur)
Meaning of employer (2) The definition employer in subsection (1) includes
any person who acts on behalf of an employer.
Canada Labour Code (Part II) Application 88 (1) Part II of the Canada Labour Code, other than
subsections 134(2) and (3) and sections 152 and 153, applies to and in respect of an employer and employees, in the same manner and to the same extent as if the employer were a federal work, undertaking or business and the employees were employees to and in respect of which that Part applies except that, for the purpose of that application, (a) any reference in that Part to (i) “arbitration” is to be read as a reference to adjudication within the meaning of Part I of this Act, (ii) “Board” and “collective agreement” are to be read as references to those expressions as defined in section 3 of this Act, (iii) “employee” and “employer” are to be read as
references to those expressions as defined in subsection 87(1) of this Act, and (iv) “trade union” is to be read as a reference to an employee organization as defined in section 3 of this Act; (b) Part I of this Act applies, with any modifications that the circumstances require, in respect of matters brought before the Board under Part II of the Canada Labour Code to the extent necessary to give effect to that purpose; and (c) matters brought before the Board under Part II of the Canada Labour Code may be heard and
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determined only by a member as defined in section 3 of this Act. Application to other persons (2) This Part also applies to any person who is not an
employee but who performs for an employer activities whose primary purpose is to enable the person to acquire knowledge or experience, and to the employer, as if that person were an employee of the employer.
Canadian Human Rights Act (3) For greater certainty, subject to section 2, nothing in this Part shall be construed so as to abrogate or derogate from the rights provided for under the Canadian Human Rights Act.
Deputy Minister of Labour 88.01 (1) For the purposes of this Part, the Deputy Minister of Labour shall exercise the powers and perform the duties and functions of the Minister of Labour under this Part and under Part II of the Canada Labour Code involving a member of the Senate or their staff or a member of the House of Commons or their employees.
Tabling of directions (2) If the Deputy Minister of Labour exercises the powers or performs the duties and functions set out in section 88.3 or paragraph 88.4(b), he or she shall provide the direction referred to in that section or that paragraph to the Speaker of the Senate or the Speaker of the House of Commons, or both, who shall each table the direction in the House over which he or she presides.
Minister to notify Speakers 88.1 The Minister of Labour shall notify the Speaker of
the Senate or the Speaker of the House of Commons, or both, of the Minister’s intention to enter, under subsection 141(1) of the Canada Labour Code, a work place controlled by an employer. The Minister shall also notify the Speaker of the Senate or the Speaker of the House of Commons, or both, as soon as possible after the Minister (a) commences an investigation under Part II of that Act in relation to an employer or an employee; or (b) issues a direction to an employer or an employee under that Part.
Board to notify Speakers 88.2 (1) The Board shall notify the Speaker of the Senate or the Speaker of the House of Commons, or both, as soon as possible after
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(a) the Board receives a complaint under subsection 133(1) of the Canada Labour Code in relation to an employer; or (b) an appeal of a direction issued to an employer or an employee is brought under subsection 146(1) of the Canada Labour Code.
Power of Speakers (2) If the Speaker of the Senate or the Speaker of the House of Commons is notified that an appeal has been brought, (a) the Board shall, at the Speaker’s request, provide
to the Speaker a copy of any document that is filed with the Board in the appeal and that is necessary to enable the Speaker to present evidence and make representations under paragraph (b); and (b) the Speaker may present evidence and make representations to the Board in the appeal. Direction of Minister not complied with 88.3 The Minister of Labour shall cause to be tabled in
the Senate or the House of Commons, or both, a direction that is issued to an employer or an employee under Part II of the Canada Labour Code if the direction is not complied with within the period provided for in the direction and it is not appealed within the period provided for in that Part. The Minister shall cause the direction to be tabled within a reasonable time after the later of the expiry of the period for compliance and the expiry of the appeal period. Exceptional circumstances 88.4 If the Minister of Labour considers that exceptional circumstances require that immediate action be taken to prevent a contravention of Part II of the Canada Labour Code by an employer or an employee, (a) the Minister shall provide a copy of any direction
issued to an employer or an employee under that Part to the Speaker of the Senate or the Speaker of the House of Commons, or both; and (b) despite section 88.3, the Minister may, before the expiry of the appeal period, cause to be tabled a direction referred to in paragraph (a) in the Senate or the House of Commons, or both, if that direction is not complied with within the period provided for in the direction.
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Order, decision or direction of Board not complied with 88.5 The Board shall, at the request of the Minister of Labour or any person affected by an order or decision made or a direction issued with respect to an employer or an employee by the Board under Part II of the Canada Labour Code, cause the order, decision or direction to be tabled in the Senate or the House of Commons, or both, if it is not complied with within the period provided for in the order, decision or direction. The Board shall cause the order, decision or direction to be tabled within a reasonable time after receiving the request.
Powers, privileges and immunities 88.6 For greater certainty, nothing in this Part shall be
construed as limiting in any way the powers, privileges and immunities of the Senate and the House of Commons and their members or as authorizing the exercise of a power or the performance of a function or duty by virtue of this Part if the exercise of that power or the performance of that function or duty would interfere, directly or indirectly, with the business of the Senate or the House of Commons. Annual report — Board 88.7 The Board shall, as soon as possible after the end of each year, submit a report for that year on its activities under this Part and under Part II of the Canada Labour Code, as it applies to employers and employees, to the Minister designated as the Minister for the purposes of the Federal Public Sector Labour Relations and Employment Board Act. The Minister shall cause the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the Minister receives it.
Five-year review 88.8 (1) Five years after the day on which this Part
comes into force and every five years after that, the Minister designated as the Minister for the purposes of this Act shall commence a review of the application, in relation to harassment and violence, of the provisions of this Part. At the conclusion of the review, the Minister shall prepare a report on the review. Report to be tabled (2) The Minister shall cause the report to be tabled in
each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the report is completed.
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Coordinating Amendment 2017, c. 20
22 On the day on which section 21 of this Act and section 394 of the Budget Implementation Act, 2017, No. 1 come into force, that section 394 is deemed to have come into force before that section 21.
Coming into Force 2017, c. 20
23 Section 21 comes into force on the later of the
day on which this Act receives royal assent and the day fixed under subsection 402(1) of the Budget Implementation Act, 2017, No. 1.
PART 3 2017, c. 20
Budget Implementation Act, 2017, No. 1 24 Section 382 of the Budget Implementation Act, 2017, No. 1 is replaced by the following:
Appeals — subsection 129(7) or 146(1) 382 The Canada Labour Code, as it read immediately before the day on which this section comes into force, applies with respect to any appeal made before that day under subsection 129(7) or 146(1) of that Act.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 23
An Act to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam
ASSENTED TO OCTOBER 25, 2018 BILL C-79
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam”.
SUMMARY This enactment implements the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, done at Santiago on March 8, 2018. The general provisions of the enactment set out rules of interpretation and specify that no recourse is to be taken on the basis of sections 9 to 13 or any order made under those sections, or on the basis of the provisions of the Agreement, without the consent of the Attorney General of Canada. Part 1 approves the Agreement, provides for the payment by Canada of its share of the expenditures associated with the operation of the institutional and administrative aspects of the Agreement and gives the Governor in Council the power to make orders in accordance with the Agreement. Part 2 amends certain Acts to bring them into conformity with Canada’s obligations under the Agreement. Part 3 contains coordinating amendments and the coming into force provision.
i
TABLE OF PROVISIONS An Act to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam
Short Title 1
Comprehensive and Progressive Agreement for TransPacific Partnership Implementation Act
Interpretation 2
Definitions
Interpretation consistent with Agreement
Non-application of Act and Agreement to water
Construction
Her Majesty 6
Binding on Her Majesty
Purpose 7
Purpose
Causes of Action 8
Causes of action under sections 9 to 13
PART 1
Implementation of the Agreement Approval and Representation on the Commission 9
Approval
Canadian representative on Commission
Panels and Labour Council 11
Powers of Minister
Expenses 12
Payment of expenditures
Orders 13
Orders — Article 28.20 of TPP
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act TABLE OF PROVISIONS
PART 2
Related Amendments and Transitional Provision Related Amendments 14
Export and Import Permits Act
Financial Administration Act
Trade-marks Act
Investment Canada Act
Customs Act
Commercial Arbitration Act
Canadian International Trade Tribunal Act
Customs Tariff
Transitional Provision 48
Investment Canada Act
PART 3
Coordinating Amendments and Coming into Force Coordinating Amendments 49
2014, c. 20
Coming into Force 50
Order in council
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act TABLE OF PROVISIONS
SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 SCHEDULE 6 SCHEDULE 7 SCHEDULE 8 SCHEDULE 9 SCHEDULE 10 SCHEDULE 11 SCHEDULE 12 SCHEDULE 13
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64-65-66-67 ELIZABETH II
CHAPTER 23
An Act to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam [Assented to 25th October, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act.
Interpretation Definitions 2 The following definitions apply in this Act.
Agreement means the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018. (Accord) Commission means the Commission established under the Agreement and whose powers, functions and duties are set out in Chapter 27 of the TPP. (Commission) federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. (texte législatif fédéral) Minister means the Minister for International Trade. (ministre)
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TPP means the Trans-Pacific Partnership Agreement as incorporated by reference into the Agreement by Article 1 of the Agreement. (PTP)
Interpretation consistent with Agreement 3 For greater certainty, this Act and any federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement is to be interpreted in a manner consistent with the Agreement.
Non-application of Act and Agreement to water 4 For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state.
Construction 5 For greater certainty, nothing in this Act, by specific
mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or fulfil any of the obligations of the Government of Canada under the Agreement.
Her Majesty Binding on Her Majesty 6 This Act is binding on Her Majesty in right of Canada.
Purpose Purpose 7 The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to (a) establish a free trade area in accordance with the
Agreement; (b) promote, through the expansion of reciprocal
trade, the harmonious development of the economic relations between Canada and other parties to the Agreement in order to create opportunities for economic development; (c) promote conditions of fair competition affecting trade between Canada and other parties to the Agreement;
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(d) substantially increase investment opportunities
between Canada and other parties to the Agreement, while preserving the right of each of the parties to regulate to achieve legitimate policy goals; (e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade, and seek to ensure that the benefits and opportunities created by the Agreement are widely shared; (f) support the growth and development of micro, small and medium-sized enterprises by enhancing their ability to participate in and benefit from the opportunities created by trade; (g) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and other parties to the Agreement on environmental matters; (h) protect, enhance and enforce basic workers’ rights,
strengthen cooperation on labour matters, and build on the respective international commitments of Canada and other parties to the Agreement on labour matters; and (i) recognise the importance of promoting corporate
social responsibility, cultural identity and diversity, gender equality, the rights of Indigenous peoples, inclusive trade and sustainable development.
Causes of Action Causes of action under sections 9 to 13 8 (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 9 to 13 or an order made under those sections. Causes of action under Agreement (2) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement. Exception (3) Subsection (2) does not apply with respect to causes of action arising out of, and proceedings taken under, Section B of Chapter 9 or Article 11.22 of the TPP.
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PART 1
Implementation of the Agreement Approval and Representation on the Commission Approval 9 The Agreement is approved.
Canadian representative on Commission 10 The Minister is the principal representative of Canada on the Commission.
Panels and Labour Council Powers of Minister 11 (1) The Minister may (a) appoint a panellist in accordance with Article 28.9 of the TPP or establish a list of individuals who may serve as panellists in accordance with paragraph 9 of Article 28.11 of the TPP; (b) propose the names of individuals for the roster referred to in Article 28.11 of the TPP; and (c) appoint an arbitrator in accordance with Section B of Chapter 9 of the TPP.
Powers of Minister of Labour (2) The Minister of Labour may act as Canada’s senior
governmental representative on the Labour Council referred to in Article 19.12 of the TPP or may designate that representative.
Expenses Payment of expenditures 12 The Government of Canada is to pay its appropriate share of the aggregate of (a) any expenditures incurred by or on behalf of the
Commission, (b) the general expenses incurred by the committees,
working groups and other bodies established under the Agreement and the remuneration and expenses payable to representatives on the Commission and
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those committees and to members of those working groups and other bodies, and (c) the expenses incurred by panels and arbitration
tribunals established under the Agreement and the remuneration and expenses payable to the panellists on those panels, to arbitrators and to any experts retained by those panels or arbitration tribunals.
Orders Orders — Article 28.20 of TPP 13 (1) The Governor in Council may, for the purpose of
suspending benefits in accordance with Article 28.20 of the TPP, by order, do any of the following: (a) suspend rights or privileges granted by Canada to
another party to the Agreement or to goods, service suppliers, investors or investments of investors of that party under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to a party to the Agreement other than Canada or to goods, service suppliers, investors or investments of investors of that party; (c) extend the application of any federal law to a party to the Agreement other than Canada or to goods, service suppliers, investors or investments of investors of that party; or (d) take any other measure that the Governor in
Council considers necessary.
Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
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PART 2
Related Amendments and Transitional Provision Related Amendments R.S., c. E-19
Export and Import Permits Act 14 (1) The definition free trade partner in subsection 2(1) of the Export and Import Permits Act is amended by adding the following after paragraph (a.1): (a.2) CPTPP country, (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
CPTPP has the same meaning as Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (PTPGP) CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff; (pays PTPGP) (3) Subsection 2(2) of the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in the list of countries. 15 Section 6.2 of the Act is amended by adding
the following after subsection (3): Payments and securities (4) The Minister, in relation to an allocation method established under paragraph (2)(a) or an import allocation issued under paragraph (2)(b), may accept payments and may receive any securities specified by the Minister. R.S., c. F-11
Financial Administration Act 16 Schedule VII to the Financial Administration
Act is amended by adding the following in alphabetical order: Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand,
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Peru, Singapore and Vietnam, done at Santiago on March 8, 2018. R.S., c. T-13
Trade-marks Act 1993, c. 44, s. 234; 2014, c. 32, s. 53
17 Subsection 53(1) of the Trade-marks Act is replaced by the following: Proceedings for interim custody 53 (1) Where a court is satisfied, on application of any interested person, that any registered trade-mark, any trade-mark that is confusing with a registered trademark or any trade-name has been applied to any goods that have been imported into Canada or are about to be distributed in Canada in such a manner that the distribution of the goods would be contrary to this Act, or that any indication of a place of origin has been unlawfully applied to any goods, the court may make an order for the interim custody of the goods, pending a final determination of the legality of their importation or distribution in an action commenced within such time as is prescribed by the order. 1993, c. 44, s. 234; 2014, c. 32, s. 53
18 The portion of subsection 53.1(1) of the Act before paragraph (a) is replaced by the following:
Proceedings for detention by Minister 53.1 (1) Where a court is satisfied, on application by the owner of a registered trade-mark, that any goods to which the registered trade-mark or a trade-mark that is confusing with the registered trade-mark has been applied are about to be imported into Canada or have been imported into Canada but have not yet been released, and that the distribution of the goods in Canada would be contrary to this Act, the court may make an order R.S., c. 28 (1st Supp.)
Investment Canada Act 19 The schedule to the Investment Canada Act is amended by adding, at the end of column 1, a reference to “Agreement within the meaning of section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act” and a corresponding reference to “Article 1.3 of the TPP within the meaning of section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act” in column 2.
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R.S., c. 1 (2nd Supp.)
Customs Act 20 Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:
CPTPP has the same meaning as Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (PTPGP) CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff; (pays PTPGP) 21 Section 35.1 of the Act is amended by adding the following after subsection (3):
Certificate of origin completed by importer (3.1) If an importer of goods for which preferential tariff
treatment under the CPTPP will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, the importer shall do so in writing, in the prescribed form and containing the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer. 2017, c. 6, s. 83(2)
22 Subsection 42.1(2) of the Act is replaced by the following:
Withdrawal of preferential tariff treatment (2) If an exporter, producer or prescribed importer of
goods that are subject to a verification of origin under paragraph (1)(a) fails to comply with the prescribed requirements or, in the case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), may be denied or withdrawn from the goods. 2012, c. 18, s. 26(F)
23 Subsection 42.2(1) of the Act is replaced by the following:
Statement of origin 42.2 (1) On completion of a verification of origin under
paragraph 42.1(1)(a), an officer designated under subsection 42.1(1) shall provide the exporter, producer or prescribed importer whose goods are subject to the verification of origin with a statement as to whether the goods
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are eligible, under the Customs Tariff, for the preferential tariff treatment that was claimed.
2012, c. 18, s. 27
24 Subsection 42.4(2) of the Act is replaced by the following:
Denial or withdrawal of benefit — specified countries (2) Despite section 24 of the Customs Tariff, the Minister
may, subject to any prescribed conditions, deny or withdraw preferential tariff treatment under an agreement set out in column 1 of Part 2 of the schedule in respect of goods for which that treatment is claimed if the exporter, producer or prescribed importer of the goods has made false representations that identical goods exported, produced or imported by that exporter, producer or prescribed importer and for which that treatment was claimed were eligible for that treatment. 25 (1) Section 97.1 of the Act is amended by adding the following after subsection (1):
Certificate of Origin — CPTPP (1.1) If an exporter or producer of goods for which preferential tariff treatment under the CPTPP will be claimed in accordance with the laws of a CPTPP country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, the exporter or producer shall do so in writing, in the prescribed form and containing the prescribed information, and (a) in the case of an exporter, on the basis of supporting information that the exporter has or by relying on supporting information that the producer has; and (b) in the case of a producer, on the basis of supporting information that the producer has. 1997, c. 14, s. 44; 2001, c. 25, s. 56(F)
(2) Subsections 97.1(2) and (3) of the English version of the Act are replaced by the following:
Provision of copy of Certificate of Origin (2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) or (1.1) shall, at the request of an officer, provide the officer with a copy of the certificate.
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Notification of correct information (3) A person who has completed and signed a certificate
in accordance with subsection (1) or (1.1) and who has reason to believe that it contains incorrect information shall immediately notify each person and CPTPP country to whom the certificate was given of the correct information. 2001, c. 25, s. 57
26 Subsection 97.2(1) of the Act is replaced by the
following: Exporters’ or producers’ records 97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1) or (1.1), shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records. 27 Part 1 of the schedule to the Act is amended
by adding, in alphabetical order, a reference to “CPTPP country” in column 1, a corresponding reference to “CPTPP” in column 2 and a corresponding reference to “CPTPP tariff rates of customs duty under the Customs Tariff” in column 3. 28 Part 2 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CPTPP” in column 1 and a corresponding reference to “paragraph 12 of Article 3.27 of the TransPacific Partnership Agreement as incorporated by reference into the Agreement by Article 1” in column 2. 29 Part 4 of the schedule to the Act is amended
by adding, in alphabetical order, a reference to “CPTPP country” in column 1 and a corresponding reference to “CPTPP” in column 2. 30 Part 5 of the schedule to the Act is amended
by adding, in alphabetical order, a reference to “CPTPP” in column 1 and a corresponding reference to “Chapters 3 to 5 of the Trans-Pacific Partnership Agreement as incorporated by reference into the Agreement by Article 1” in column 2.
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R.S., c. 17 (2nd Supp.)
Commercial Arbitration Act 31 Schedule 2 to the Commercial Arbitration Act
is amended by adding, at the end of column 1, a reference to “Article 9.19 of the Trans-Pacific Partnership Agreement as incorporated by reference into the Agreement by Article 1” and a corresponding reference to “Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018” in column 2. R.S., c. 47 (4th Supp.)
Canadian International Trade Tribunal Act 2014, c. 14, s. 31(1)
32 (1) The definition textile and apparel goods in subsection 2(1) of the Canadian International Trade Tribunal Act is replaced by the following:
textile and apparel goods means the textile and apparel goods set out in Appendix 1.1 of Annex 300-B of the Agreement, in Appendix 1.1 of Annex C-00-B of the CCFTA, in Appendix III.1.1.1 of Annex III.1 of the CCRFTA, in section 1 of Annex 3.1 of the CHFTA or in Annex 4-A or Appendix 1 to Annex 4-A of the TPP, as the case may be; (produits textiles et vêtements) (2) Section 2 of the Act is amended by adding the following after subsection (4.6):
Definitions (4.7) In this Act, (a) CPTPP has the meaning assigned by the definition
Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (b) TPP has the same meaning as in section 2 of the
Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (c) CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff; and (d) CPTPP tariff has the same meaning as in subsection 2(1) of the Customs Tariff.
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(3) Subsection 2(5) of the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in the list of countries. 33 The Act is amended by adding the following after section 19.0192:
Definition of principal cause 19.0193 (1) In this section, principal cause means, in
respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat. Emergency measures — CPTPP country (2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods of a CPTPP country, alone or together with the imported goods of other CPTPP countries, that are entitled to the benefit of a CPTPP tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for an inquiry and report. Terms of reference (3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be.
Tabling of report (4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the report is so submitted.
Notice of report (5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette. 34 Section 23 of the Act is amended by adding the following after subsection (1.081):
Filing of complaint — CPTPP Tariff (1.082) Any domestic producer of goods that are like or
directly competitive with any goods being imported into Canada and that are entitled to a CPTPP tariff, or any person or association acting on behalf of such a domestic
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producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods of a CPTPP country, alone or together with the imported goods of other CPTPP countries, are being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods. Filing of complaint — textile and apparel goods (1.083) Any domestic producer of any textile and apparel goods that are like or directly competitive with any textile and apparel goods being imported into Canada and that are entitled under the Customs Tariff to a CPTPP tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods of a CPTPP country, alone or together with the imported goods of other CPTPP countries are being imported in such increased quantities, in absolute terms or relative to the domestic market in Canada for the goods, and under such conditions as to cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile or apparel goods. 2014, c. 14, s. 36
35 Subsection 25(2) of the Act is replaced by the
following: Notice of decision (2) Where the Tribunal determines under subsection (1)
that a complaint is properly documented, it shall forthwith (a) notify the complainant in writing that the complaint is properly documented; (b) notify each other interested party in writing of the
receipt of the complaint and that the complaint is properly documented; and (c) in the case of a complaint filed under subsection 23(1.03), (1.06), (1.08), (1.083), (1.09), (1.091), (1.092) or (1.096), send to the Minister a copy of the complaint and the information examined by the Tribunal in making its determination. 36 Paragraph 26(1)(a) of the Act is amended by adding the following after subparagraph (i.81): (i.82) in the case of a complaint filed under subsection 23(1.082), the goods that are entitled to a
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CPTPP tariff, taken individually for each CPTPP country concerned, are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production of like or directly competitive goods, and under such conditions as to constitute a cause, when considered collectively, of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, (i.83) in the case of a complaint filed under subsection 23(1.083), the textile and apparel goods that are entitled to a CPTPP tariff are as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the market in Canada for the goods, and under such conditions as to cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile and apparel goods,
37 Subsection 27(1) of the Act is amended by adding the following after paragraph (a.81): (a.82) in the case of a complaint filed under subsection 23(1.082), the goods that are entitled to a CPTPP tariff, taken individually for each CPTPP country concerned, are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to constitute a principal cause, when considered collectively, of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods; (a.83) in the case of a complaint filed under subsection 23(1.083), the textile and apparel goods that are entitled to a CPTPP tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the market in Canada for the goods, and under such conditions as to cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile and apparel goods;
2014, c. 28, s. 40(1)
38 (1) The portion of subsection 30.03(1) of the
Act before paragraph (a) is replaced by the following:
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Notice of expiring orders 30.03 (1) The Tribunal shall cause to be published in
the Canada Gazette a notice of the expiry date of any order that imposes a surtax on any goods under subsection 55(1), section 60, subsection 63(1), 74(1) or (2), 76(1) or 77(1) of the Customs Tariff or includes any goods on the Import Control List under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, but no notice shall be published if
(2) Subsection 30.03(1) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c): (d) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 76(1) of the Customs Tariff is, in the case of motor vehicles of heading No. 87.03 imported from Japan, five years or in the case of any other goods, three years; or (e) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 77(1) of the Customs Tariff is four years. 2014, c. 28, s. 41
39 Subsection 30.04(1) of the Act is replaced by the following:
Filing of request relating to extension orders 30.04 (1) Any domestic producer of goods that are like
or directly competitive with any goods that are subject to an order referred to in subsection 30.03(1), or any person or association acting on behalf of any such domestic producer, may file with the Tribunal a written request that an extension order be made under subsection 63(1), 74(7), 76(3) or 77(3) of the Customs Tariff or subsection 5(3.2) of the Export and Import Permits Act because an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods.
1997, c. 36
Customs Tariff 40 Subsection 2(1) of the Customs Tariff is
amended by adding the following in alphabetical order:
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Comprehensive and Progressive Agreement for Trans-Pacific Partnership has the meaning assigned by the definition Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act. (Accord de partenariat transpacifique global et progressiste) CPTPP country means a party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. (pays PTPGP) CPTPP tariff means any of the following tariff treatments: (a) the Comprehensive and Progressive Trans-Pacific
Partnership Tariff; (b) the Comprehensive and Progressive Australia Tariff; (c) the Comprehensive and Progressive Brunei Tariff; (d) the Comprehensive and Progressive Chile Tariff; (e) the Comprehensive and Progressive Japan Tariff; (f) the Comprehensive and Progressive Malaysia Tariff; (g) the Comprehensive and Progressive Mexico Tariff; (h) the Comprehensive and Progressive New Zealand
Tariff; (i) the Comprehensive and Progressive Peru Tariff; (j) the Comprehensive and Progressive Singapore Tariff; and (k) the Comprehensive and Progressive Vietnam Tariff. (tarif PTPGP) 2017, c. 8, s. 34
41 Subparagraph 14(2)(c)(xvii) of the Act is replaced by the following: (xvii) subsection 76(1), (xviii) subsection 77(1), (xix) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act. 42 Section 27 of the Act is amended by adding the following in alphabetical order:
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CPAUT refers to the Comprehensive and Progressive Australia Tariff. (TAUGP) CPBNT refers to the Comprehensive and Progressive Brunei Tariff. (TBNGP) CPCLT refers to the Comprehensive and Progressive Chile Tariff. (TCLGP) CPJPT refers to the Comprehensive and Progressive Japan Tariff. (TJPGP) CPMXT refers to the Comprehensive and Progressive Mexico Tariff. (TMXGP) CPMYT refers to the Comprehensive and Progressive Malaysia Tariff. (TMYGP) CPNZT refers to the Comprehensive and Progressive New Zealand Tariff. (TNZGP) CPPET refers to the Comprehensive and Progressive Peru Tariff. (TPEGP) CPSGT refers to the Comprehensive and Progressive Singapore Tariff. (TSGGP) CPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership Tariff. (TPTGP) CPVNT refers to the Comprehensive and Progressive Vietnam Tariff. (TVNGP) 43 The Act is amended by adding the following after section 52.5:
Comprehensive and Progressive Trans-Pacific Partnership Tariff Application of CPTPT 52.6 (1) Subject to section 24, goods that are entitled to
the Comprehensive and Progressive Trans-Pacific Partnership Tariff are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff rates of customs duty. “A” final rate for CPTPT (2) If “A” is set out in the column entitled “Preferential
Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive TransPacific Partnership Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
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“F” staging for CPTPT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive TransPacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPTPT (4) If “X1”, “X2”, “X3”, “X4”, “X5”, “X6” or “X7” is set out
in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X1” is set out, (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that Agreement comes into force, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to the final rate of “Free”; (b) if “X2” is set out, (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that Agreement comes into force, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to one third of the initial rate,
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(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the
year in which that Agreement comes into force, to the final rate of “Free”; (c) if “X3” is set out, (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that Agreement comes into force, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that Agreement comes into force, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that Agreement comes into force, to the final rate of “Free”; (d) if “X4” is set out, (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that Agreement comes into force, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to seven elevenths of the initial rate,
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(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that Agreement comes into force, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after the year in which that Agreement comes into force, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that Agreement comes into force, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after
the year in which that Agreement comes into force, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that Agreement comes into force, to the final rate of “Free”; (e) if “X5” is set out, (i) effective on January 1 of the eighth year after the year in which the Comprehensive and Progressive Trans-Pacific Partnership Agreement comes into force, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one half of the initial rate, (iii) effective on January 1 of the tenth year after
the year in which that Agreement comes into force, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after
the year in which that Agreement comes into force, to the final rate of “Free”; (f) if “X6” is set out, (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that Agreement comes into force, to the final rate of “Free”; and
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(g) if “X7” is set out, (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that Agreement comes into force, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a
specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent. Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.61 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and
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Progressive Trans-Pacific Partnership Tariff to any goods that originate in a CPTPP country. Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this section comes into force.
Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in
subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Australia Tariff Application of CPAUT 52.62 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Australia Tariff are entitled to the Comprehensive and Progressive Australia Tariff rates of customs duty.
“A” final rate for CPAUT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPAUT (3) If “F” is set out in the column entitled “Preferential
Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
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Staging for CPAUT (4) If “X8”, “X9”, “X10”, “X11”, “X12”, “X13” or “X14” is
set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X8” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X9” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to the final rate of “Free”; (c) if “X10” is set out,
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(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after
the year in which that first day occurs, to the final rate of “Free”; (d) if “X11” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
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(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”; (e) if “X12” is set out, (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; (f) if “X13” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X14” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to a rate of 5.5 per cent,
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(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after
the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a
specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent. Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a
rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent. Rounding of amounts – fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.63 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Australia Tariff to any goods that originate in a CPTPP country.
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Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia. Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to
the Comprehensive and Progressive Australia Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Brunei Tariff Application of CPBNT 52.64 (1) Subject to section 24, goods that are entitled
to the Comprehensive and Progressive Brunei Tariff are entitled to the Comprehensive and Progressive Brunei Tariff rates of customs duty. “A” final rate for CPBNT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPBNT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPBNT (4) If “X15”, “X16”, “X17”, “X18”, “X19”, “X20” or “X21” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive
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and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X15” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X16” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”; (c) if “X17” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to six sevenths of the initial rate,
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(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after
the year in which that first day occurs, to the final rate of “Free”; (d) if “X18” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after
the year in which that first day occurs, to four elevenths of the initial rate,
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(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after
the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X19” is set out, (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; (f) if “X20” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X21” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
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(iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a
rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent. Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.65 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Brunei Tariff to any goods that originate in a CPTPP country.
Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei.
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Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to
the Comprehensive and Progressive Brunei Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in
subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Chile Tariff Application of CPCLT 52.66 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Chile Tariff are entitled to the Comprehensive and Progressive Chile Tariff rates of customs duty.
“A” final rate for CPCLT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPCLT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPCLT (4) If “X22”, “X23”, “X24”, “X25”, “X26”, “X27” or “X28” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X22” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership
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Agreement is in effect between Canada and Chile, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X23” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”; (c) if “X24” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to four sevenths of the initial rate,
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(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”; (d) if “X25” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after
the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
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(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X26” is set out, (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; (f) if “X27” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X28” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
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(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a
rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent. Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.67 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Chile Tariff to any goods that originate in a CPTPP country.
Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile.
Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective;
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(b) must, if the order partially extends entitlement to
the Comprehensive and Progressive Chile Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Japan Tariff Application of CPJPT 52.68 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Japan Tariff are entitled to the Comprehensive and Progressive Japan Tariff rates of customs duty.
“A” final rate for CPJPT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPJPT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPJPT (4) If “X29”, “X30”, “X31”, “X32”, “X33”, “X34” or “X35” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X29” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
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(iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X30” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”; (c) if “X31” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to two sevenths of the initial rate,
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(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”; (d) if “X32” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after
the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after
the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X33” is set out,
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(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the
year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; (f) if “X34” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X35” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to the final rate of “Free”. Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
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Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement 52.69 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Japan Tariff to any goods that originate in a CPTPP country. Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan. Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Japan Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
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Comprehensive and Progressive Malaysia Tariff Application of CPMYT 52.7 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Malaysia Tariff are entitled to the Comprehensive and Progressive Malaysia Tariff rates of customs duty.
“A” final rate for CPMYT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPMYT (3) If “F” is set out in the column entitled “Preferential
Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. Staging for CPMYT (4) If “X36”, “X37”, “X38”, “X39”, “X40”, “X41” or “X42” is
set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X36” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
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(b) if “X37” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after
the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”; (c) if “X38” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
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(d) if “X39” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after
the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X40” is set out, (i) effective on January 1 of the eighth year after
the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia occurs, to three quarters of the initial rate,
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(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; (f) if “X41” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X42” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a
rate of customs duty that includes a fraction of one per
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cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent. Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.71 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Malaysia Tariff to any goods that originate in a CPTPP country.
Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia. Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to
the Comprehensive and Progressive Malaysia Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in
subsection 24(1) and prescribe any conditions that apply.
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Comprehensive and Progressive Mexico Tariff Application of CPMXT 52.72 (1) Subject to section 24, goods that are entitled
to the Comprehensive and Progressive Mexico Tariff are entitled to the Comprehensive and Progressive Mexico Tariff rates of customs duty. “A” final rate for CPMXT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPMXT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPMXT (4) If “X43”, “X44”, “X45”, “X46”, “X47”, “X48” or “X49” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X43” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X44” is set out,
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(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”; (c) if “X45” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”; (d) if “X46” is set out,
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(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after
the year in which that first day occurs, to seven elevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X47” is set out, (i) effective on January 1 of the eighth year after
the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the
year in which that first day occurs, to one half of the initial rate,
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(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; (f) if “X48” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X49” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to the final rate of “Free”. Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
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Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.73 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Mexico Tariff to any goods that originate in a CPTPP country.
Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico. Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Mexico Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive New Zealand Tariff Application of CPNZT 52.74 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive New Zealand Tariff are entitled to the Comprehensive and Progressive New Zealand Tariff rates of customs duty.
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“A” final rate for CPNZT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPNZT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPNZT (4) If “X50”, “X51”, “X52”, “X53”, “X54”, “X55” or “X56” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X50” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X51” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to five sixths of the initial rate,
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(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after
the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”; (c) if “X52” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”; (d) if “X53” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to ten elevenths of the initial rate,
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(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X54” is set out, (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after
the year in which that first day occurs, to one quarter of the initial rate, and
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(iv) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; (f) if “X55” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X56” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after
the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a
specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent. Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a
rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent. Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting
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percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.75 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive New Zealand Tariff to any goods that originate in a CPTPP country.
Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand. Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to
the Comprehensive and Progressive New Zealand Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Peru Tariff Application of CPPET 52.76 (1) Subject to section 24, goods that are entitled
to the Comprehensive and Progressive Peru Tariff are entitled to the Comprehensive and Progressive Peru Tariff rates of customs duty. “A” final rate for CPPET (2) If “A” is set out in the column entitled “Preferential
Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the
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Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”. “F” staging for CPPET (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPPET (4) If “X57”, “X58”, “X59”, “X60”, “X61”, “X62” or “X63” is
set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X57” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X58” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate,
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(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to the final rate of “Free”; (c) if “X59” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”; (d) if “X60” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate,
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(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X61” is set out, (i) effective on January 1 of the eighth year after
the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the
year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; (f) if “X62” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership
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Agreement is in effect between Canada and Peru, to one quarter of the initial rate, and (ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X63” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a
rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent. Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that
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is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.77 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Peru Tariff to any goods that originate in a CPTPP country.
Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru. Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to
the Comprehensive and Progressive Peru Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Singapore Tariff Application of CPSGT 52.78 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Singapore Tariff are entitled to the Comprehensive and Progressive Singapore Tariff rates of customs duty.
“A” final rate for CPSGT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
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“F” staging for CPSGT (3) If “F” is set out in the column entitled “Preferential
Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. Staging for CPSGT (4) If “X64”, “X65”, “X66”, “X67”, “X68”, “X69” or “X70” is
set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X64” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X65” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
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(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to the final rate of “Free”; (c) if “X66” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”; (d) if “X67” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
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(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after
the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after
the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X68” is set out, (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; (f) if “X69” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to one quarter of the initial rate, and
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(ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X70” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that
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is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.79 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Singapore Tariff to any goods that originate in a CPTPP country.
Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore. Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes
effective; (b) must, if the order partially extends entitlement to
the Comprehensive and Progressive Singapore Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in
subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Vietnam Tariff Application of CPVNT 52.8 (1) Subject to section 24, goods that are entitled to
the Comprehensive and Progressive Vietnam Tariff are entitled to the Comprehensive and Progressive Vietnam Tariff rates of customs duty. “A” final rate for CPVNT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
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“F” staging for CPVNT (3) If “F” is set out in the column entitled “Preferential
Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. Staging for CPVNT (4) If “X71”, “X72”, “X73”, “X74”, “X75”, “X76” or “X77” is
set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X71” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X72” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
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(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to the final rate of “Free”; (c) if “X73” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after
the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”; (d) if “X74” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to ten elevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to eight elevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
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(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate, (vi) effective on January 1 of the fifth year after the
year in which that first day occurs, to five elevenths of the initial rate, (vii) effective on January 1 of the sixth year after
the year in which that first day occurs, to four elevenths of the initial rate, (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate, (ix) effective on January 1 of the eighth year after
the year in which that first day occurs, to two elevenths of the initial rate, (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and (xi) effective on January 1 of the tenth year after
the year in which that first day occurs, to the final rate of “Free”; (e) if “X75” is set out, (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam occurs, to three quarters of the initial rate, (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the tenth year after
the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; (f) if “X76” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to one quarter of the initial rate, and
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(ii) effective on January 1 of the eleventh year after
the year in which that first day occurs, to the final rate of “Free”; and (g) if “X77” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to a rate of 5.5 per cent, (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent, (iii) effective on January 1 of the second year after
the year in which that first day occurs, to a rate of 2.5 per cent, (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a
rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent. Rounding of amounts — fraction other than 0.5 (7) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than 2% (8) If, for any goods other than motor vehicles of heading
No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that
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is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of entitlement 52.81 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Vietnam Tariff to any goods that originate in a CPTPP country.
Retroactivity (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam. Content of order (3) An order made under subsection (1) (a) must specify the date on which the order becomes effective; (b) must, if the order partially extends entitlement to
the Comprehensive and Progressive Vietnam Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply. 44 The Act is amended by adding the following after section 75:
Emergency Measures — CPTPP Countries Order by Governor in Council 76 (1) Subject to subsections (2) to (5), if at any time it
appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0193(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.082) of that Act, that goods that are entitled to a CPTPP tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production, and under such conditions as to cause or threaten to cause serious injury to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order
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(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of the provision of this Act that gives effect to that CPTPP Tariff; and (b) make those goods subject to a temporary duty, in
addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the applicable rate of customs duty that is in effect in respect of those goods at that time, may not exceed the lesser of (i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and (ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection. Duration of order (2) An order under subsection (1) remains in effect for
the period that is specified in the order, which shall not exceed (a) three years in the case of motor vehicles of heading No. 87.03 imported from Japan; and (b) two years in the case of any other goods.
Extension of order (3) The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1), if it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act that the order continues to be necessary to prevent or remedy serious injury and to facilitate the adjustment of domestic producers of like or directly competitive goods. The total period of the order is not to exceed (a) five years in the case of motor vehicles of heading No. 87.03 imported from Japan; and (b) three years in the case of any other goods.
Terms and conditions (4) An order made under subsection (1)
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(a) is not to be made more than once in respect of
goods of any particular kind with the exception of motor vehicles of heading No. 87.03 imported from Japan; (b) may be in effect during the period beginning on the day on which this subsection comes into force and ending (i) on the third anniversary of the first day on
which the Comprehensive and Progressive Agreement on Trans-Pacific Partnership is in effect, if the order is in respect of goods, other than motor vehicles of heading No. 87.03 imported from Japan, for which the applicable CPTPP tariff rate of customs duty is at its final rate of “Free” on that anniversary, (ii) on the day on which the applicable CPTPP tariff
rate of customs duty is reduced to its final rate of “Free”, if the order is in respect of goods, other than motor vehicles of heading No. 87.03 imported from Japan, for which the applicable CPTPP tariff rate of customs duty is not at its final rate of “Free” on the anniversary referred to in subparagraph (i), and (iii) if the order is in respect of motor vehicles of
heading No. 87.03 imported from Japan, on the twelfth anniversary of the day on which that CPTPP tariff rate of customs duty for those goods is reduced to the final rate of “Free”.
Rate of duty when an order ceases to have effect (5) When an order made under subsection (1) ceases to have effect, the rate of customs duty applicable to the goods is the rate of customs duty that is applicable in accordance with the provision of this Act that gives effect to the CPTPP Tariff to which the goods are entitled.
Emergency Measures for Textile and Apparel Goods Imported from CPTPP Countries Order by governor in Council 77 (1) Subject to subsections (2) to (5), if at any time it
appears to the satisfaction of the Governor in Council, on the basis of a report of the Minister further to a complaint filed under subsection 23(1.083) of the Canadian International Trade Tribunal Act or as a result of an inquiry made by the Canadian International Trade Tribunal under subparagraph 26(1)(a)(i.83) of that Act, that textile or apparel goods set out in Annex 4-A of the TPP, as defined in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
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Implementation Act, that are entitled to a CPTPP tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic market for that good, and under such conditions as to cause serious damage or an actual threat of serious damage to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the applicable rate of customs duty specified in the CPTPP Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of (a) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and (b) the Most-Favoured-Nation Tariff rate of customs
duty that was in effect in respect of those goods immediately before the coming into force of this subsection. Duration of order (2) An order under subsection (1) remains in effect for
the period that is specified in the order, which shall not exceed two years. Extension of order (3) The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1). The total period of the order is not to exceed four years. Terms and conditions (4) An order made under subsection (1) (a) is not to be made more than once in respect of
goods of any particular kind; and (b) may be in effect during the period beginning on the day on which this subsection comes into force and ending on the fifth anniversary of the day on which the CPTPP rate of customs duty on those goods is reduced to the final rate of “Free”.
Rate of duty when an order ceases to have effect (5) When an order made under subsection (1) ceases to
have effect, the rate of customs duty applicable to the goods is the rate of customs duty that is applicable in accordance with the provision of this Act that gives effect to the CPTPP Tariff to which the goods are entitled.
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act PART 2 Related Amendments and Transitional Provision Related Amendments Customs Tariff Sections 45-47
45 Section 87 of the Act is amended by adding the
following after subsection (6): Goods of tariff item No. 9971.00.00 — CPTPP country (7) Despite subsection 20(2), the value for duty of goods
of tariff item No. 9971.00.00 that are entitled to a CPTPP tariff is the value of the repairs or alterations made to those goods in a CPTPP country. 46 (1) Paragraph 133(j) of the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in the list of countries. (2) Paragraph 133(j.1) of the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in the list of countries. 47 (1) The List of Tariff Provisions set out in the
schedule to the Act is amended by (a) adding in the column “Preferential Tariff /
Initial Rate”, above the reference to “GPT”, a reference to “CPTPT:”; (b) adding in the column “Preferential Tariff /
Final Rate”, above the reference to “GPT”, a reference to “CPTPT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPTPT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPTPT”, for all tariff items except those set out in Schedules 1 to 3 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPTPT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPTPT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(2) The List of Tariff Provisions set out in the
schedule to the Act is amended by
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(a) adding in the column “Preferential Tariff /
Initial Rate”, below the reference to “CPTPT”, a reference to “CPAUT:”; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPTPT”, a reference to “CPAUT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPAUT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPAUT”, for all tariff items except those set out in Schedules 1, 3 and 4 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPAUT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPAUT”, for each tariff item set out in Schedule 4 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(3) The List of Tariff Provisions set out in the
schedule to the Act is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPAUT”, a reference to “CPBNT:”; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPAUT”, a reference to “CPBNT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPBNT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPBNT”, for all tariff items except those set out in Schedules 1, 3 and 5 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the
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abbreviation “CPBNT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPBNT”, for each tariff item set out in Schedule 5 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(4) The List of Tariff Provisions set out in the schedule to the Act is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPBNT”, a reference to “CPCLT:”; (b) adding in the column “Preferential Tariff /
Final Rate”, below the reference to “CPBNT”, a reference to “CPCLT:”; (c) adding in the column “Preferential Tariff /
Initial Rate” a reference to “Free” after the abbreviation “CPCLT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPCLT”, for all tariff items except those set out in Schedules 1, 3 and 6 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPCLT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPCLT”, for each tariff item set out in Schedule 6 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(5) The List of Tariff Provisions set out in the
schedule to the Act is amended by
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act PART 2 Related Amendments and Transitional Provision Related Amendments Customs Tariff Section 47
(a) adding in the column “Preferential Tariff /
Initial Rate”, below the reference to “CPCLT”, a reference to “CPJPT:”; (b) adding in the column “Preferential Tariff /
Final Rate”, below the reference to “CPCLT”, a reference to “CPJPT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPJPT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPJPT”, for all tariff items except those set out in Schedules 1, 3 and 7 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPJPT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPJPT”, for each tariff item set out in Schedule 7 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(6) The List of Tariff Provisions set out in the schedule to the Act is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPJPT”, a reference to “CPMYT:”; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPJPT”, a reference to “CPMYT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPMYT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPMYT”, for all tariff items except those set out in Schedules 1, 3 and 8 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPMYT” for the tariff items set out in Schedule 1 to this Act; and
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act PART 2 Related Amendments and Transitional Provision Related Amendments Customs Tariff Section 47
(e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPMYT”, for each tariff item set out in Schedule 8 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(7) The List of Tariff Provisions set out in the
schedule to the Act is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPMYT”, a reference to “CPMXT:”; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPMYT”, a reference to “CPMXT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPMXT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPMXT”, for all tariff items except those set out in Schedules 1, 3 and 9 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPMXT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPMXT”, for each tariff item set out in Schedule 9 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(8) The List of Tariff Provisions set out in the schedule to the Act is amended by
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act PART 2 Related Amendments and Transitional Provision Related Amendments Customs Tariff Section 47
(a) adding in the column “Preferential Tariff /
Initial Rate”, below the reference to “CPMXT”, a reference to “CPNZT:”; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPMXT”, a reference to “CPNZT:”; (c) adding in the column “Preferential Tariff /
Initial Rate” a reference to “Free” after the abbreviation “CPNZT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPNZT”, for all tariff items except those set out in Schedules 1, 3 and 10 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPNZT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPNZT”, for each tariff item set out in Schedule 10 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(9) The List of Tariff Provisions set out in the schedule to the Act is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPNZT”, a reference to “CPPET:”; (b) adding in the column “Preferential Tariff /
Final Rate”, below the reference to “CPNZT”, a reference to “CPPET:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPPET”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPPET”, for all tariff items except those set out in Schedules 1, 3 and 11 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act PART 2 Related Amendments and Transitional Provision Related Amendments Customs Tariff Section 47
abbreviation “CPPET” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPPET”, for each tariff item set out in Schedule 11 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(10) The List of Tariff Provisions set out in the
schedule to the Act is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPPET”, a reference to “CPSGT:”; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPPET”, a reference to “CPSGT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPSGT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPSGT”, for all tariff items except those set out in Schedules 1, 3 and 12 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPSGT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPSGT”, for each tariff item set out in Schedule 12 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(11) The List of Tariff Provisions set out in the
schedule to the Act is amended by (a) adding in the column “Preferential Tariff /
Initial Rate”, below the reference to “CPSGT”, a reference to “CPVNT:”;
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act PART 2 Related Amendments and Transitional Provision Related Amendments Customs Tariff Section 47
(b) adding in the column “Preferential Tariff /
Final Rate”, below the reference to “CPSGT”, a reference to “CPVNT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPVNT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPVNT”, for all tariff items except those set out in Schedules 1, 3 and 13 to this Act; (d) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPVNT” for the tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff /
Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPVNT”, for each tariff item set out in Schedule 13 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(12) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in the list of countries. (13) Note 1 to the Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
Note 1: The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff, Switzerland-Liechtenstein Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland, Liechtenstein, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
(14) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act PART 2 Related Amendments and Transitional Provision Related Amendments Customs Tariff Sections 47-49
alphabetical order, a reference to “CPTPP country” in the list of countries. (15) The Description of Goods of tariff item No.
9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in the list of countries. (16) Tariff item Nos. 6403.51.00, 6403.59.90 and 6403.99.90 in the List of Tariff Provisions set out in the schedule to the Act are repealed. (17) The List of Tariff Provisions set out in the
schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 3 to this Act.
Transitional Provision Investment Canada Act 48 Any application that is filed under section 17 of the Investment Canada Act before the day on which section 19 of this Act comes into force and in respect of which the Minister of Industry has not issued a decision before that day is deemed never to have been filed if (a) the investment to which the application relates would have been subject to subsections 14.11(1) or (2) of the Investment Canada Act had the application been filed on that day; and (b) the enterprise value of the assets to which
the application relates is less than the amount referred to in subsection 14.11(1) of that Act.
PART 3
Coordinating Amendments and Coming into Force Coordinating Amendments 2014, c. 20
49 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1. (2) If section 362 of the other Act comes into force before section 17 of this Act, then every reference to “trade-name” in section 17 of the English
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Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act PART 3 Coordinating Amendments and Coming into Force Coordinating Amendments Sections 49-50
version of this Act is replaced by a reference to “trade name”. (3) If section 362 of the other Act comes into force
on the same day as section 17 of this Act, then that section 17 is deemed to have come into force before that section 362. (4) If section 366 of the other Act comes into force
before this Act receives royal assent, then every reference to “trade-mark”and “Trade-marks” is replaced by a reference to “trademark”, and “Trademarks”, respectively, in the following provisions of the English version of this Act: (a) the heading before section 17; and (b) sections 17 and 18. (5) If section 366 of the other Act comes into force on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before that section 366 comes into force.
Coming into Force Order in council 50 This Act, other than section 49, comes into force on a day to be fixed by order of the Governor in Council.
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 1
SCHEDULE 1
(Paragraphs 47(1)(c) and (d), (2)(c) and (d), (3)(c) and (d), (4)(c) and (d (d), (10)(c) and (d), (11)(c) and (d)) 0105.11.22 0105.94.92 0105.99.12 0207.11.92 0207.12.92 0207.13.92 0207.13.93 0207.14.22 0207.14.92 0207.14.93 0207.24.12 0207.24.92 0207.25.12 0207.25.92 0207.26.20 0207.26.30 0207.27.12 0207.27.92 0207.27.93 0209.90.20 0209.90.40 0210.99.12 0210.99.13 0210.99.15 0210.99.16 0401.10.20 0401.20.20 0401.40.20 0401.50.20 0402.10.20 0402.21.12 0402.21.22 0402.29.12 0402.29.22 0402.91.20 0402.99.20 0403.10.20 0403.90.12 0403.90.92 0404.10.22 0404.90.20 0405.10.20 0405.20.20
2015-2016-2017-2018
0405.90.20 0406.10.20 0406.20.12 0406.20.92 0406.30.20 0406.40.20 0406.90.12 0406.90.22 0406.90.32 0406.90.42 0406.90.52 0406.90.62 0406.90.72 0406.90.82 0406.90.92 0406.90.94 0406.90.96 0406.90.99 0407.11.12 0407.11.92 0407.21.20 0407.90.12 0408.11.20 0408.19.20 0408.91.20 0408.99.20 1517.10.20 1517.90.22 1601.00.22 1601.00.32 1602.20.22 1602.20.32 1602.31.13 1602.31.14 1602.31.94 1602.31.95 1602.32.13 1602.32.14 1602.32.94 1602.32.95 1701.91.10 1701.99.10 1702.90.21
1702.90 1702.90 1702.90 1806.20 1806.90 1901.20 1901.20 1901.90 1901.90 1901.90 1901.90 2105.00 2106.90 2106.90 2106.90 2106.90 2202.99 2309.90 3502.11 3502.19 9801.20 9826.10 9826.20 9826.30 9826.40 9897.00 9898.00 9899.00 9904.00 9938.00 9987.00
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 1 (French)
ANNEXE 1 (alinéas 47(1)c) et d), (2)c) et d), (3)c) et d), (4)c) et d), (5)c) et d), (6)c) 0105.11.22 0105.94.92 0105.99.12 0207.11.92 0207.12.92 0207.13.92 0207.13.93 0207.14.22 0207.14.92 0207.14.93 0207.24.12 0207.24.92 0207.25.12 0207.25.92 0207.26.20 0207.26.30 0207.27.12 0207.27.92 0207.27.93 0209.90.20 0209.90.40 0210.99.12 0210.99.13 0210.99.15 0210.99.16 0401.10.20 0401.20.20 0401.40.20 0401.50.20 0402.10.20 0402.21.12 0402.21.22 0402.29.12 0402.29.22 0402.91.20 0402.99.20 0403.10.20 0403.90.12 0403.90.92 0404.10.22 0404.90.20 0405.10.20 0405.20.20
2015-2016-2017-2018
0405.90.20 0406.10.20 0406.20.12 0406.20.92 0406.30.20 0406.40.20 0406.90.12 0406.90.22 0406.90.32 0406.90.42 0406.90.52 0406.90.62 0406.90.72 0406.90.82 0406.90.92 0406.90.94 0406.90.96 0406.90.99 0407.11.12 0407.11.92 0407.21.20 0407.90.12 0408.11.20 0408.19.20 0408.91.20 0408.99.20 1517.10.20 1517.90.22 1601.00.22 1601.00.32 1602.20.22 1602.20.32 1602.31.13 1602.31.14 1602.31.94 1602.31.95 1602.32.13 1602.32.14 1602.32.94 1602.32.95 1701.91.10 1701.99.10 1702.90.21
1702.90 1702.90 1702.90 1806.20 1806.90 1901.20 1901.20 1901.90 1901.90 1901.90 1901.90 2105.00 2106.90 2106.90 2106.90 2106.90 2202.99 2309.90 3502.11 3502.19 9801.20 9826.10 9826.20 9826.30 9826.40 9897.00 9898.00 9899.00 9904.00 9938.00 9987.00
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2
SCHEDULE 2 (Paragraphs 47(1)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2 (French)
ANNEXE 2 (alinéas 47(1)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 2 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 3
SCHEDULE 3
(Paragraphs 47(1)(c), (2)(c), (3)(c), (4)(c), (5)(c), (6)(c), (7)(c), (8)(c), 9(c)
M Tariff Item
Description of Goods
6403.51
--Covering the ankle
6403.51.10
---Slippers
18%
6403.51.90
---Other
18%
2015-2016-2017-2018
Init
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 3
M Tariff Item
Description of Goods
Init
6403.59.91
---Other: ----Slippers
18%
6403.59.99
----Other
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 3
M Tariff Item
Description of Goods
Init
6403.99.91
---Other: ----Slippers
18%
6403.99.99
----Other
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 3
M Tariff Item
Description of Goods
2015-2016-2017-2018
Init
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 3 (French)
ANNEXE 3
(alinéas 47(1)c), (2)c), (3)c), (4)c), (5)c), (6)c), (7)c), (8)c), (9)c), (10)c) et
T Numéro tarifaire
Dénomination des marchandises
6403.51
--Couvrant la cheville
6403.51.10
---Pantoufles
6403.51.90
---Autres
2015-2016-2017-2018
Ta
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 3 (French)
T Numéro tarifaire
Dénomination des marchandises
Ta
6403.59.91
---Autres : ----Pantoufles
6403.59.99
----Autres
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 3 (French)
T Numéro tarifaire
Dénomination des marchandises
Ta
6403.99.91
---Autres : ----Pantoufles
6403.99.99
----Autres
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 3 (French)
T Numéro tarifaire
Dénomination des marchandises
2015-2016-2017-2018
Ta
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4
SCHEDULE 4 (Paragraphs 47(2)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4 (French)
ANNEXE 4 (alinéas 47(2)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 4 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5
SCHEDULE 5 (Paragraphs 47(3)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5 (French)
ANNEXE 5 (alinéas 47(3)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 5 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6
SCHEDULE 6 (Paragraphs 47(4)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6 (French)
ANNEXE 6 (alinéas 47(4)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 6 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7
SCHEDULE 7 (Paragraphs 47(5)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7 (French)
ANNEXE 7 (alinéas 47(5)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 7 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8
SCHEDULE 8 (Paragraphs 47(6)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8 (French)
ANNEXE 8 (alinéas 47(6)c) et e))
Numéro tarifaire
Taux initial
0105.12.90
8%
0105.94.10
2,82 ¢/kg
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/kg
0404.10.90
11 %
1101.00.20
139,83 $/tonne
1102.90.12
213,80 $/tonne
1103.11.20
105,33 $/tonne
1103.19.12
177,50 $/tonne
1103.20.12
98,60 $/tonne m
1103.20.22
15,90 $/tonne m
1104.19.12
106,50 $/tonne
1104.19.22
177,50 $/tonne
1104.29.12
113,40 $/tonne
1104.29.22
177,50 $/tonne
1104.30.12
98,60 $/tonne m
1107.10.12
157,00 $/tonne
1107.10.92
160,10 $/tonne
1107.20.12
141,50 $/tonne
1108.11.20
237,90 $/tonne
1108.19.12
188,50 $/tonne
1109.00.20
397,30 $/tonne
1517.10.20
82,28 ¢/kg
1517.90.22
218 % mais pa
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8 (French)
Numéro tarifaire
Taux initial
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/tonne m
1701.91.90
30,86 $/tonne m
1701.99.90
30,86 $/tonne m
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/tonne m
1702.90.12
13,05 $/tonne m
1702.90.13
13,26 $/tonne m
1702.90.14
13,47 $/tonne m
1702.90.15
13,69 $/tonne m
1702.90.16
13,90 $/tonne m
1702.90.17
14,11 $/tonne m
1702.90.18
15,17 $/tonne m
1702.90.29
2,12 ¢/kg
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/tonne m
1702.90.89
4,52 $/tonne m
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢/kg plus
1901.20.24
11,93 ¢/kg plus
1901.90.12
19,78 ¢/kg plus
1902.11.29
16,27 ¢/kg plus
1902.19.23
16,27 ¢/kg
1902.19.93
16,27 ¢/kg plus
1902.30.39
4,01 ¢/kg plus
1904.10.29
11,64 ¢/kg plus
1904.10.49
12,6 ¢/kg plus
1904.20.29
9,17 ¢/kg plus
1904.20.49
9,95 ¢/kg plus
1904.20.62
9,17 ¢/kg plus
1904.20.64
9,95 ¢/kg plus
1904.30.29
9,17 ¢/kg plus
1904.30.62
9,17 ¢/kg plus
1904.90.29
9,17 ¢/kg plus
1904.90.40
9,95 ¢/kg plus
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8 (French)
Numéro tarifaire
Taux initial
1904.90.62
9,17 ¢/kg plus
1904.90.64
9,95 ¢/kg plus
1905.10.29
13,51 ¢/kg
1905.10.59
13,51 ¢/kg plus
1905.10.72
13,51 ¢/kg plus
1905.31.23
5,42 ¢/kg plus
1905.31.93
5,42 ¢/kg plus
1905.32.93
5,42 ¢/kg plus
1905.40.39
13,51 ¢/kg
1905.40.69
13,51 ¢/kg plus
1905.90.33
8,47 ¢/kg plus
1905.90.35
8,47 ¢/kg plus
1905.90.44
5,42 ¢/kg plus
1905.90.45
5,42 ¢/kg plus
1905.90.63
13,11 ¢/kg plus
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8 (French)
Numéro tarifaire
Taux initial
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8 (French)
Numéro tarifaire
Taux initial
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8 (French)
Numéro tarifaire
Taux initial
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8 (French)
Numéro tarifaire
Taux initial
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 8 (French)
Numéro tarifaire
Taux initial
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9
SCHEDULE 9 (Paragraphs 47(7)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9 (French)
ANNEXE 9 (alinéas 47(7)c) et e))
Numéro tarifaire
Taux initial
0105.12.90
8%
0105.94.10
2,82 ¢/kg
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/kg
0404.10.90
11 %
1101.00.20
139,83 $/tonne m
1102.90.12
213,80 $/tonne m
1103.11.20
105,33 $/tonne m
1103.19.12
177,50 $/tonne m
1103.20.12
98,60 $/tonne m
1103.20.22
15,90 $/tonne m
1104.19.12
106,50 $/tonne m
1104.19.22
177,50 $/tonne m
1104.29.12
113,40 $/tonne m
1104.29.22
177,50 $/tonne m
1104.30.12
98,60 $/tonne m
1107.10.12
157,00 $/tonne m
1107.10.92
160,10 $/tonne m
1107.20.12
141,50 $/tonne m
1108.11.20
237,90 $/tonne m
1108.19.12
188,50 $/tonne m
1109.00.20
397,30 $/tonne m
1517.10.20
82,28 ¢/kg
1517.90.22
218 % mais pas
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9 (French)
Numéro tarifaire
Taux initial
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/tonne m
1701.91.90
30,86 $/tonne m
1701.99.90
30,86 $/tonne m
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/tonne m
1702.90.12
13,05 $/tonne m
1702.90.13
13,26 $/tonne m
1702.90.14
13,47 $/tonne m
1702.90.15
13,69 $/tonne m
1702.90.16
13,90 $/tonne m
1702.90.17
14,11 $/tonne m
1702.90.18
15,17 $/tonne m
1702.90.29
2,12 ¢/kg
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/tonne m
1702.90.89
4,52 $/tonne mé
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢/kg plus
1901.20.24
11,93 ¢/kg plus
1901.90.12
19,78 ¢/kg plus
1902.11.29
16,27 ¢/kg plus
1902.19.23
16,27 ¢/kg
1902.19.93
16,27 ¢/kg plus
1902.30.39
4,01 ¢/kg plus 8
1904.10.29
11,64 ¢/kg plus
1904.10.49
12,6 ¢/kg plus 8
1904.20.29
9,17 ¢/kg plus 8
1904.20.49
9,95 ¢/kg plus 8
1904.20.62
9,17 ¢/kg plus 6
1904.20.64
9,95 ¢/kg plus 6
1904.30.29
9,17 ¢/kg plus 8
1904.30.62
9,17 ¢/kg plus 6
1904.90.29
9,17 ¢/kg plus 8
1904.90.40
9,95 ¢/kg plus 8
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9 (French)
Numéro tarifaire
Taux initial
1904.90.62
9,17 ¢/kg plus 6
1904.90.64
9,95 ¢/kg plus 6
1905.10.29
13,51 ¢/kg
1905.10.59
13,51 ¢/kg plus
1905.10.72
13,51 ¢/kg plus
1905.31.23
5,42 ¢/kg plus 4
1905.31.93
5,42 ¢/kg plus 4
1905.32.93
5,42 ¢/kg plus 4
1905.40.39
13,51 ¢/kg
1905.40.69
13,51 ¢/kg plus
1905.90.33
8,47 ¢/kg plus 8
1905.90.35
8,47 ¢/kg plus 6
1905.90.44
5,42 ¢/kg plus 4
1905.90.45
5,42 ¢/kg plus 4
1905.90.63
13,11 ¢/kg plus
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9 (French)
Numéro tarifaire
Taux initial
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9 (French)
Numéro tarifaire
Taux initial
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9 (French)
Numéro tarifaire
Taux initial
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9 (French)
Numéro tarifaire
Taux initial
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 9 (French)
Numéro tarifaire
Taux initial
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10
SCHEDULE 10 (Paragraphs 47(8)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10 (French)
ANNEXE 10 (alinéas 47(8)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 10 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11
SCHEDULE 11 (Paragraphs 47(9)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11 (French)
ANNEXE 11 (alinéas 47(9)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 11 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12
SCHEDULE 12 (Paragraphs 47(10)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12 (French)
ANNEXE 12 (alinéas 47(10)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 12 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13
SCHEDULE 13 (Paragraphs 47(11)(c) and (e))
Tariff Item
Initial R
0105.12.90
8%
0105.94.10
2.82¢/kg
0105.99.90
3%
0201.10.20
26.5%
0201.20.20
26.5%
0201.30.20
26.5%
0202.10.20
26.5%
0202.20.20
26.5%
0202.30.20
26.5%
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11%
0404.10.10
4.94¢/kg
0404.10.90
11%
1101.00.20
$139.83
1102.90.12
$213.80
1103.11.20
$105.33
1103.19.12
$177.50
1103.20.12
$98.60/
1103.20.22
$15.90/
1104.19.12
$106.50
1104.19.22
$177.50
1104.29.12
$113.40
1104.29.22
$177.50
1104.30.12
$98.60/
1107.10.12
$157.00
1107.10.92
$160.10
1107.20.12
$141.50
1108.11.20
$237.90
1108.19.12
$188.50
1109.00.20
$397.30
1517.10.20
82.28¢/
1517.90.22
218% b
1601.00.11
12.5%
1601.00.19
12.5%
1602.10.10
12.5%
1602.31.11
11%
1602.31.91
12.5%
1602.31.92
2.5%
1602.32.11
11%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13
Tariff Item
Initial R
1602.32.91
9.5%
1602.39.10
11%
1701.12.90
$24.69/
1701.91.90
$30.86/
1701.99.90
$30.86/
1702.30.90
3.5%
1702.40.00
6%
1702.60.00
3.5%
1702.90.11
$11.99/
1702.90.12
$13.05/
1702.90.13
$13.26/
1702.90.14
$13.47/
1702.90.15
$13.69/
1702.90.16
$13.90/
1702.90.17
$14.11/
1702.90.18
$15.17/
1702.90.29
2.12¢/kg
1702.90.40
6%
1702.90.50
8.5%
1702.90.69
$26.67/
1702.90.89
$4.52/to
1702.90.90
11%
1703.10.10
12.5%
1703.90.10
12.5%
1704.10.00
9.5%
1704.90.20
10%
1704.90.90
9.5%
1901.20.15
11.93¢/
1901.20.24
11.93¢/
1901.90.12
19.78¢/
1902.11.29
16.27¢/
1902.19.23
16.27¢/
1902.19.93
16.27¢/
1902.30.39
4.01¢/kg
1904.10.29
11.64¢/
1904.10.49
12.6¢/kg
1904.20.29
9.17¢/kg
1904.20.49
9.95¢/kg
1904.20.62
9.17¢/kg
1904.20.64
9.95¢/kg
1904.30.29
9.17¢/kg
1904.30.62
9.17¢/kg
1904.90.29
9.17¢/kg
1904.90.40
9.95¢/kg
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13
Tariff Item
Initial R
1904.90.62
9.17¢/kg
1904.90.64
9.95¢/kg
1905.10.29
13.51¢/
1905.10.59
13.51¢/
1905.10.72
13.51¢/
1905.31.23
5.42¢/kg
1905.31.93
5.42¢/kg
1905.32.93
5.42¢/kg
1905.40.39
13.51¢/
1905.40.69
13.51¢/
1905.90.33
8.47¢/kg
1905.90.35
8.47¢/kg
1905.90.44
5.42¢/kg
1905.90.45
5.42¢/kg
1905.90.63
13.11¢/
2105.00.10
9.5%
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11%
2401.10.91
2.5%
2401.10.99
5.5%
2401.20.10
8%
2401.20.90
8%
2401.30.00
6.5%
2402.10.00
8%
2402.20.00
12.5%
2402.90.00
6.5%
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10%
2403.91.90
13%
2403.99.10
5%
2403.99.20
9.5%
2403.99.90
9.5%
4011.10.00
7%
4011.20.00
7%
4011.70.90
6.5%
4011.80.90
6.5%
4011.90.90
6.5%
4016.95.90
6.5%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13
Tariff Item
Initial R
4017.00.90
6.5%
5701.10.10
13%
5701.10.90
6.5%
5701.90.10
12.5%
5701.90.90
6.5%
5702.10.00
12.5%
5702.31.00
12.5%
5702.32.00
12.5%
5702.39.00
12.5%
5702.41.00
12.5%
5702.42.00
14%
5702.49.00
14%
5702.50.10
6.5%
5702.50.90
12.5%
5702.91.00
12.5%
5702.92.00
14%
5702.99.10
6.5%
5702.99.90
12.5%
5703.10.10
12.5%
5703.10.90
10%
5703.20.10
12.5%
5703.20.90
10%
5703.30.10
12.5%
5703.30.90
10%
5703.90.10
12.5%
5703.90.90
10%
5704.10.00
12.5%
5704.90.00
12.5%
5705.00.00
12%
6103.32.00
18%
6103.33.00
18%
6103.39.10
18%
6103.39.90
18%
6103.42.00
18%
6103.43.00
18%
6103.49.00
18%
6104.13.00
18%
6104.19.00
18%
6104.22.00
18%
6104.23.00
18%
6104.29.00
18%
6104.32.00
18%
6104.33.00
18%
6104.39.10
18%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13
Tariff Item
Initial R
6104.39.90
18%
6104.42.00
18%
6104.43.00
18%
6104.44.00
18%
6104.49.00
18%
6104.52.00
18%
6104.53.00
18%
6104.59.10
18%
6104.59.90
18%
6104.62.00
18%
6104.63.00
18%
6104.69.00
18%
6105.20.00
18%
6105.90.00
18%
6106.90.00
18%
6107.11.00
18%
6107.12.00
18%
6107.19.00
18%
6107.21.00
18%
6107.22.00
18%
6107.91.00
18%
6107.99.00
18%
6108.11.00
18%
6108.21.00
18%
6108.22.00
18%
6108.29.00
18%
6108.31.00
18%
6108.32.00
18%
6108.91.00
18%
6108.92.00
18%
6108.99.00
18%
6109.10.00
18%
6109.90.00
18%
6110.11.10
18%
6110.11.90
18%
6110.20.00
18%
6110.30.00
18%
6110.90.00
18%
6112.12.00
18%
6112.31.00
18%
6112.41.00
18%
6113.00.90
18%
6201.92.10
18%
6201.92.90
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13
Tariff Item
Initial R
6202.92.00
17%
6203.19.10
17%
6203.23.00
18%
6203.32.00
17%
6203.39.10
17%
6203.42.00
17%
6203.43.00
18%
6204.12.00
17%
6204.13.00
18%
6204.23.00
18%
6204.32.00
17%
6204.33.00
18%
6204.39.10
17%
6204.39.90
17%
6204.42.00
17%
6204.43.00
18%
6204.44.00
18%
6204.49.00
16%
6204.52.00
17%
6204.53.00
18%
6204.59.10
17%
6204.59.90
17%
6204.62.00
17%
6204.63.00
18%
6204.69.00
17%
6207.11.00
17%
6207.19.00
18%
6207.91.00
17%
6207.99.10
18%
6208.21.00
17%
6208.22.00
18%
6208.91.00
17%
6208.92.00
18%
6210.10.90
18%
6210.20.00
18%
6210.30.00
18%
6210.40.90
18%
6210.50.90
18%
6211.11.00
18%
6211.12.90
18%
6211.20.00
18%
6211.32.00
17%
6211.33.90
18%
6211.42.00
17%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13
Tariff Item
Initial R
6211.43.90
18%
6211.49.99
17%
6212.30.00
18%
6212.90.00
18%
6401.10.19
20%
6401.10.20
20%
6401.92.91
20%
6401.92.92
20%
6401.99.12
10%
6401.99.19
20%
6401.99.20
20%
6402.91.10
17.5%
6403.40.00
18%
6403.51.10
18%
6403.59.91
18%
6403.91.00
18%
6403.99.91
18%
6404.19.90
18%
8701.20.00
6.1%
8701.95.10
6%
8702.10.10
6.1%
8702.10.20
6.1%
8702.90.10
6.1%
8702.90.20
6.1%
8703.21.90
6.1%
8703.22.00
6.1%
8703.23.00
6.1%
8703.24.00
6.1%
8703.31.00
6.1%
8703.32.00
6.1%
8703.33.00
6.1%
8703.90.00
6.1%
8704.21.10
6.1%
8704.21.90
6.1%
8704.22.00
6.1%
8704.23.00
6.1%
8704.31.00
6.1%
8704.32.00
6.1%
8704.90.00
6.1%
8705.30.00
6.7%
8705.40.10
6.1%
8705.90.10
6.1%
8706.00.90
6.1%
8901.10.90
25%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13
Tariff Item
Initial R
8901.20.90
25%
8901.30.00
25%
8901.90.10
15%
8901.90.99
25%
8902.00.10
25%
8904.00.00
25%
8905.10.00
25%
8905.20.11
20%
8905.20.19
20%
8905.20.20
25%
8905.90.11
20%
8905.90.19
20%
8905.90.90
25%
8906.90.19
15%
8906.90.99
25%
9401.30.10
8%
9401.40.00
9.5%
9401.52.90
9.5%
9401.53.90
9.5%
9401.59.90
9.5%
9401.61.10
9.5%
9401.69.10
9.5%
9404.10.00
8%
9404.21.00
9.5%
9404.90.90
14%
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13 (French)
ANNEXE 13 (alinéas 47(11)c) et e))
Numéro tarifaire
Taux in
0105.12.90
8%
0105.94.10
2,82 ¢/k
0105.99.90
3%
0201.10.20
26,5 %
0201.20.20
26,5 %
0201.30.20
26,5 %
0202.10.20
26,5 %
0202.20.20
26,5 %
0202.30.20
26,5 %
0207.11.10
8%
0207.12.10
8%
0207.13.10
4%
0207.14.10
9%
0209.90.90
11 %
0404.10.10
4,94 ¢/k
0404.10.90
11 %
1101.00.20
139,83 $
1102.90.12
213,80 $
1103.11.20
105,33 $
1103.19.12
177,50 $
1103.20.12
98,60 $/
1103.20.22
15,90 $/
1104.19.12
106,50 $
1104.19.22
177,50 $
1104.29.12
113,40 $
1104.29.22
177,50 $
1104.30.12
98,60 $/
1107.10.12
157,00 $
1107.10.92
160,10 $
1107.20.12
141,50 $
1108.11.20
237,90 $
1108.19.12
188,50 $
1109.00.20
397,30 $
1517.10.20
82,28 ¢
1517.90.22
218 % m
1601.00.11
12,5 %
1601.00.19
12,5 %
1602.10.10
12,5 %
1602.31.11
11 %
1602.31.91
12,5 %
1602.31.92
2,5 %
1602.32.11
11 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13 (French)
Numéro tarifaire
Taux in
1602.32.91
9,5 %
1602.39.10
11 %
1701.12.90
24,69 $/
1701.91.90
30,86 $/
1701.99.90
30,86 $/
1702.30.90
3,5 %
1702.40.00
6%
1702.60.00
3,5 %
1702.90.11
11,99 $/
1702.90.12
13,05 $/
1702.90.13
13,26 $/
1702.90.14
13,47 $/
1702.90.15
13,69 $/
1702.90.16
13,90 $/
1702.90.17
14,11 $/
1702.90.18
15,17 $/
1702.90.29
2,12 ¢/k
1702.90.40
6%
1702.90.50
8,5 %
1702.90.69
26,67 $/
1702.90.89
4,52 $/t
1702.90.90
11 %
1703.10.10
12,5 %
1703.90.10
12,5 %
1704.10.00
9,5 %
1704.90.20
10 %
1704.90.90
9,5 %
1901.20.15
11,93 ¢
1901.20.24
11,93 ¢
1901.90.12
19,78 ¢
1902.11.29
16,27 ¢
1902.19.23
16,27 ¢
1902.19.93
16,27 ¢
1902.30.39
4,01 ¢/k
1904.10.29
11,64 ¢
1904.10.49
12,6 ¢/k
1904.20.29
9,17 ¢/k
1904.20.49
9,95 ¢/k
1904.20.62
9,17 ¢/k
1904.20.64
9,95 ¢/k
1904.30.29
9,17 ¢/k
1904.30.62
9,17 ¢/k
1904.90.29
9,17 ¢/k
1904.90.40
9,95 ¢/k
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13 (French)
Numéro tarifaire
Taux in
1904.90.62
9,17 ¢/k
1904.90.64
9,95 ¢/k
1905.10.29
13,51 ¢
1905.10.59
13,51 ¢
1905.10.72
13,51 ¢
1905.31.23
5,42 ¢/k
1905.31.93
5,42 ¢/k
1905.32.93
5,42 ¢/k
1905.40.39
13,51 ¢
1905.40.69
13,51 ¢
1905.90.33
8,47 ¢/k
1905.90.35
8,47 ¢/k
1905.90.44
5,42 ¢/k
1905.90.45
5,42 ¢/k
1905.90.63
13,11 ¢
2105.00.10
9,5 %
2106.90.35
8%
2106.90.39
8%
2106.90.41
6%
2106.90.42
6%
2106.90.95
8%
2202.99.31
11 %
2401.10.91
2,5 %
2401.10.99
5,5 %
2401.20.10
8%
2401.20.90
8%
2401.30.00
6,5 %
2402.10.00
8%
2402.20.00
12,5 %
2402.90.00
6,5 %
2403.11.00
4%
2403.19.00
4%
2403.91.10
5%
2403.91.20
10 %
2403.91.90
13 %
2403.99.10
5%
2403.99.20
9,5 %
2403.99.90
9,5 %
4011.10.00
7%
4011.20.00
7%
4011.70.90
6,5 %
4011.80.90
6,5 %
4011.90.90
6,5 %
4016.95.90
6,5 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13 (French)
Numéro tarifaire
Taux in
4017.00.90
6,5 %
5701.10.10
13 %
5701.10.90
6,5 %
5701.90.10
12,5 %
5701.90.90
6,5 %
5702.10.00
12,5 %
5702.31.00
12,5 %
5702.32.00
12,5 %
5702.39.00
12,5 %
5702.41.00
12,5 %
5702.42.00
14 %
5702.49.00
14 %
5702.50.10
6,5 %
5702.50.90
12,5 %
5702.91.00
12,5 %
5702.92.00
14 %
5702.99.10
6,5 %
5702.99.90
12,5 %
5703.10.10
12,5 %
5703.10.90
10 %
5703.20.10
12,5 %
5703.20.90
10 %
5703.30.10
12,5 %
5703.30.90
10 %
5703.90.10
12,5 %
5703.90.90
10 %
5704.10.00
12,5 %
5704.90.00
12,5 %
5705.00.00
12 %
6103.32.00
18 %
6103.33.00
18 %
6103.39.10
18 %
6103.39.90
18 %
6103.42.00
18 %
6103.43.00
18 %
6103.49.00
18 %
6104.13.00
18 %
6104.19.00
18 %
6104.22.00
18 %
6104.23.00
18 %
6104.29.00
18 %
6104.32.00
18 %
6104.33.00
18 %
6104.39.10
18 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13 (French)
Numéro tarifaire
Taux in
6104.39.90
18 %
6104.42.00
18 %
6104.43.00
18 %
6104.44.00
18 %
6104.49.00
18 %
6104.52.00
18 %
6104.53.00
18 %
6104.59.10
18 %
6104.59.90
18 %
6104.62.00
18 %
6104.63.00
18 %
6104.69.00
18 %
6105.20.00
18 %
6105.90.00
18 %
6106.90.00
18 %
6107.11.00
18 %
6107.12.00
18 %
6107.19.00
18 %
6107.21.00
18 %
6107.22.00
18 %
6107.91.00
18 %
6107.99.00
18 %
6108.11.00
18 %
6108.21.00
18 %
6108.22.00
18 %
6108.29.00
18 %
6108.31.00
18 %
6108.32.00
18 %
6108.91.00
18 %
6108.92.00
18 %
6108.99.00
18 %
6109.10.00
18 %
6109.90.00
18 %
6110.11.10
18 %
6110.11.90
18 %
6110.20.00
18 %
6110.30.00
18 %
6110.90.00
18 %
6112.12.00
18 %
6112.31.00
18 %
6112.41.00
18 %
6113.00.90
18 %
6201.92.10
18 %
6201.92.90
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13 (French)
Numéro tarifaire
Taux in
6202.92.00
17 %
6203.19.10
17 %
6203.23.00
18 %
6203.32.00
17 %
6203.39.10
17 %
6203.42.00
17 %
6203.43.00
18 %
6204.12.00
17 %
6204.13.00
18 %
6204.23.00
18 %
6204.32.00
17 %
6204.33.00
18 %
6204.39.10
17 %
6204.39.90
17 %
6204.42.00
17 %
6204.43.00
18 %
6204.44.00
18 %
6204.49.00
16 %
6204.52.00
17 %
6204.53.00
18 %
6204.59.10
17 %
6204.59.90
17 %
6204.62.00
17 %
6204.63.00
18 %
6204.69.00
17 %
6207.11.00
17 %
6207.19.00
18 %
6207.91.00
17 %
6207.99.10
18 %
6208.21.00
17 %
6208.22.00
18 %
6208.91.00
17 %
6208.92.00
18 %
6210.10.90
18 %
6210.20.00
18 %
6210.30.00
18 %
6210.40.90
18 %
6210.50.90
18 %
6211.11.00
18 %
6211.12.90
18 %
6211.20.00
18 %
6211.32.00
17 %
6211.33.90
18 %
6211.42.00
17 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13 (French)
Numéro tarifaire
Taux in
6211.43.90
18 %
6211.49.99
17 %
6212.30.00
18 %
6212.90.00
18 %
6401.10.19
20 %
6401.10.20
20 %
6401.92.91
20 %
6401.92.92
20 %
6401.99.12
10 %
6401.99.19
20 %
6401.99.20
20 %
6402.91.10
17,5 %
6403.40.00
18 %
6403.51.10
18 %
6403.59.91
18 %
6403.91.00
18 %
6403.99.91
18 %
6404.19.90
18 %
8701.20.00
6,1 %
8701.95.10
6%
8702.10.10
6,1 %
8702.10.20
6,1 %
8702.90.10
6,1 %
8702.90.20
6,1 %
8703.21.90
6,1 %
8703.22.00
6,1 %
8703.23.00
6,1 %
8703.24.00
6,1 %
8703.31.00
6,1 %
8703.32.00
6,1 %
8703.33.00
6,1 %
8703.90.00
6,1 %
8704.21.10
6,1 %
8704.21.90
6,1 %
8704.22.00
6,1 %
8704.23.00
6,1 %
8704.31.00
6,1 %
8704.32.00
6,1 %
8704.90.00
6,1 %
8705.30.00
6,7 %
8705.40.10
6,1 %
8705.90.10
6,1 %
8706.00.90
6,1 %
8901.10.90
25 %
2015-2016-2017-2018
Chapter 23: Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act SCHEDULE 13 (French)
Numéro tarifaire
Taux in
8901.20.90
25 %
8901.30.00
25 %
8901.90.10
15 %
8901.90.99
25 %
8902.00.10
25 %
8904.00.00
25 %
8905.10.00
25 %
8905.20.11
20 %
8905.20.19
20 %
8905.20.20
25 %
8905.90.11
20 %
8905.90.19
20 %
8905.90.90
25 %
8906.90.19
15 %
8906.90.99
25 %
9401.30.10
8%
9401.40.00
9,5 %
9401.52.90
9,5 %
9401.53.90
9,5 %
9401.59.90
9,5 %
9401.61.10
9,5 %
9401.69.10
9,5 %
9404.10.00
8%
9404.21.00
9,5 %
9404.90.90
14 %
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
|
First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 27
A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
ASSENTED TO DECEMBER 13, 2018 BILL C-86
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures”.
SUMMARY Part 1 implements certain income tax and related measures by (a) introducing rules intended to provide greater certainty with respect to various tax consequences arising from certain foreign divisive reorganizations; (b) ensuring that the existing cross-border anti-surplus stripping rule cannot be circumvented through transactions involving the use of partnerships or trusts; (c) introducing rules to prevent misuse of the foreign accrual property income regime through the use of tracking interests involving foreign affiliates; (d) ensuring consistency between the trading or dealing in indebtedness rules and the investment business rules within the foreign accrual property income regime; (e) ensuring that the at-risk rules apply appropriately at each level of a tiered partnership structure; (f) providing that the Minister of Public Safety and Emergency Preparedness can determine international operational missions for the purpose of the deduction available for income earned by members of the Canadian Forces or police officers on such missions; (g) amending the synthetic equity arrangement rules and securities lending arrangement rules to prevent the artificial generation of losses through the use of equity-based financial instruments; (h) ensuring that social assistance payments under certain programs do not preclude individuals from receiving the Canada Child Benefit; (i) ensuring that an individual who is eligible to receive the Canada Workers Benefit can receive the benefit without having to claim it; (j) introducing a refundable tax credit for the purposes of the climate action incentive; (k) providing allocation rules for losses applied against Part IV taxes; (l) preventing the creation of artificial losses on shares held as mark-to-market property by financial institutions; (m) revising the rules relating to the non-partisan political activities of charities;
i
Chapter 27: Budget Implementation Act, 2018, No. 2 SUMMARY
(n) ensuring that a taxpayer is subject to a three-year extended reassessment period in respect of any income, loss or other amount arising in connection with a foreign affiliate of the taxpayer; (o) providing the Canada Revenue Agency with an extended reassessment period of an additional three years, to the extent that the reassessment relates to the adjustment of a loss carryback for transactions involving a taxpayer and non-resident non-arm’s length persons; (p) extending the reassessment period of a taxpayer by the period of time during which a requirement for information or compliance order is contested; (q) requiring that information returns in respect of a taxpayer’s foreign affiliates be filed within 10 months after the end of the taxpayer’s taxation year; (r) enabling the disclosure of taxpayer and other confidential tax information to Canada’s bilateral mutual legal assistance treaty partners for the purposes of non-tax criminal investigations and prosecutions of certain serious crimes; and (s) providing a deduction for employee contributions to the enhanced portion of the Quebec Pension Plan.
Part 1 also amends the Mutual Legal Assistance in Criminal Matters Act to, among other things, define the term “agreement” as applying, among other things, to tax information exchange agreements and tax treaties to which Canada is a party, and provide for orders to produce financial information for the purposes of investigation and prosecution of certain offences set out in subsection 462.48(1.1) of the Criminal Code. The enactment also amends paragraph 462.48(2)(c) of the Criminal Code to provide that information may also be gathered under Part IX of the Excise Tax Act and under the Excise Act, 2001. Part 2 implements certain Goods and Services Tax/Harmonized Sales Tax (GST/HST) measures by (a) replacing the requirement that GST/HST be collected on a sale of carbon emission allowances with a requirement that the purchaser self-assess that GST/HST; (b) extending the assessment period for group registered education savings plan trusts that make a special relieving election in respect of their past HST liability; (c) introducing GST/HST rules in respect of investment limited partnerships; (d) clarifying the intended tax policy of excluding books that are sold by a public service body from the GST/HST rebate for printed books; (e) introducing amendments similar to those to the Income Tax Act to extend the assessment period of a person by the period of time during which a requirement for information or compliance order is contested; and
2015-2016-2017-2018
ii
Chapter 27: Budget Implementation Act, 2018, No. 2 SUMMARY
(f) introducing amendments similar to those to the Income Tax Act to enable the disclosure of confidential information to Canada’s bilateral mutual legal assistance treaty partners, or to Canadian police officers, for the purposes of non-tax criminal investigations and prosecution of certain serious crimes.
Part 3 implements certain excise measures by (a) broadening the refund regime in respect of excise tax on diesel fuel to allow a vendor to apply for a refund where a purchaser will use excise tax-paid diesel fuel to generate electricity, if certain conditions are met; (b) introducing an anti-avoidance excise measure relating to the taxation of cannabis in respect of the rules establishing the value of a cannabis product on which an ad valorem duty is calculated; (c) introducing amendments to the Air Travellers Security Charge Act and the Excise Act, 2001 that are similar to those to the Income Tax Act to extend the assessment period of a person by the period of time during which a requirement for information or compliance order is contested; (d) introducing amendments to the Excise Act, 2001 that are similar to those to the Income Tax Act to enable the disclosure of confidential information to Canada’s bilateral mutual legal assistance treaty partners, or to Canadian police officers, for the purposes of non-tax criminal investigations and prosecution of certain serious crimes; and (e) making housekeeping amendments to the Excise Act, 2001 in order to ensure consistency between the English and French version of the legislation.
Part 4 enacts and amends several Acts in order to implement various measures. Division 1 of Part 4 amends the Customs Tariff in order to simplify it and reduce the administrative burden for Canadian businesses and the Government of Canada by consolidating similar tariff items that have the same tariff rates and removing end-use provisions where appropriate. The amendments also clarify existing tariff provisions and make other technical amendments.
Division 2 of Part 4 amends the Canada Pension Plan to modify the calculation of the amount to be attributed for a year in which a contributor is a family allowance recipient and their first or second additional contributory period begins or ends. Subdivision A of Division 3 of Part 4 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to, among other things, (a) establish thresholds below which the acquisition of control of certain entities, or the acquisition or increase of a substantial investment in them, does not require the approval of the Superintendent of Financial Institutions; (b) allow financial institutions to invest in the Canadian business growth fund; and (c) ensure that customers can provide consent electronically to receive electronic documents.
2015-2016-2017-2018
iv
Chapter 27: Budget Implementation Act, 2018, No. 2 SUMMARY
It also corrects a reference to the Insurance Companies Act in the Budget Implementation Act, 2018, No. 1. Subdivision B of Division 3 of Part 4 amends the Canada Deposit Insurance Corporation Act to, among other things, (a) make technical amendments to clarify the method of calculating insured deposits, to remove outdated references, to repeal certain provisions not yet in force and to clarify that withdrawals made following the amalgamation of two or more member institutions or the continuance as a federal credit union will be considered to be made from pre-existing deposits and that the separation of accounts following the amalgamation is limited to a period of two years; (b) exclude amounts borrowed by the Canada Deposit Insurance Corporation under paragraph 60.2(2)(c) of the Financial Administration Act from the calculation of the Corporation’s total principal indebtedness; and (c) clarify that the liquidator of a member institution of the Canada Deposit Insurance Corporation must not apply the law of set-off or compensation to a claim related to insured deposits. It also repeals two sections of the Financial System Review Act. Subdivision C of Division 3 of Part 4 amends the Office of the Superintendent of Financial Institutions Act, the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to, among other things, clarify that providing legally privileged information to the Superintendent of Financial Institutions does not constitute a waiver of the privilege. Division 4 of Part 4 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to remove the right of persons to decide not to proceed further with importing or exporting currency or monetary instruments that are required to be reported. Division 5 of Part 4 amends the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act to, among other things, allow for the application, within the offshore area, of the provincial greenhouse gas pricing regime and to confer powers and impose duties and functions on the Canada–Newfoundland and Labrador Offshore Petroleum Board for the application of that regime. It also amends the Greenhouse Gas Pollution Pricing Act to provide that the provincial regime does not apply if the offshore area is mentioned in Part 2 of Schedule 1 to that Act. Finally, it amends the Offshore Health and Safety Act to postpone the repeal of certain regulations. Division 6 of Part 4 amends the Canada Business Corporations Act to set out criteria for identifying individuals with significant control over a corporation. The Division also sets out a requirement for a corporation that meets certain criteria to keep a register of individuals with significant control and requirements respecting the information to be recorded in it. Finally, the Division includes applicable offences and punishments. Subdivision A of Division 7 of Part 4 amends the Patent Act in order to (a) provide a regulation-making authority for the establishment of requirements for written demands relating to patents;
2015-2016-2017-2018
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Chapter 27: Budget Implementation Act, 2018, No. 2 SUMMARY
(b) specify that an act committed for the purpose of experimentation relating to the subject matter of a patent is not an infringement of the patent and that licencing commitments that bind the owner of a standard-essential patent or the holder of a certificate of supplementary protection that sets out such a patent bind any subsequent owners or holders; (c) expand the rights of a person in respect of a claim in a patent who meets the requirements to be considered a prior user; (d) ensure that patent prosecution histories may be admissible into evidence for certain purposes; (e) clarify when a late fee must be paid in respect of divisional applications as well as when the confidentiality period begins in the case where a request for priority is deemed never to have been made.
Subdivision B of Division 7 of Part 4 amends the Trade-marks Act to, among other things, (a) add bad faith as a ground of opposition to the registration of a trade-mark and for the invalidation of a trade-mark registration; (b) prevent the owner of a registered trade-mark from obtaining relief for acts done contrary to section 19, 20 or 22 of that Act during the first three years after the trade-mark is registered unless the trade-mark was in use in Canada during that period or special circumstances exist that excuse the absence of use; (c) clarify that the prohibitions in subparagraph 9(1)(n)(iii) and section 11 of that Act do not apply with respect to a badge, crest, emblem or mark that was the subject of a public notice of adoption and use as an official mark if the entity that made the request for the public notice is not a public authority or no longer exists; and (d) modernize the conduct of various proceedings before the Registrar of Trade-marks, including by providing the Registrar with additional powers in such proceedings.
It also makes certain housekeeping amendments to provisions of the Trade-marks Act that are enacted by the Economic Action Plan 2014 Act, No. 1 and the Combating Counterfeit Products Act. Subdivision C of Division 7 of Part 4 amends the Copyright Act in order to specify that certain information is not permitted to be included within a notice under the notice and notice regime and to provide for a regulation-making power to prohibit further types of information from being included within such a notice. Subdivision D of Division 7 of Part 4 enacts the College of Patent Agents and Trade-mark Agents Act. That Act establishes the College of Patent Agents and Trade-mark Agents, which is to be responsible for the regulation of patent agents and trade-mark agents in the public interest. That Act, among other things, (a) requires that individuals obtain a licence in order to act as patent agents or trade-mark agents and that licensees comply with a code of professional conduct; (b) authorizes the College’s Investigations Committee to receive complaints and conduct investigations into whether a licensee has committed professional misconduct or was incompetent;
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(c) authorizes the College’s Discipline Committee to impose disciplinary measures if it decides that a licensee has committed professional misconduct or was incompetent; and (d) creates new offences of claiming to be a patent agent or trade-mark agent and unauthorized representation before the Patent Office or the Office of the Registrar of Trade-marks.
That Subdivision also makes consequential amendments to certain Acts. Subdivision E of Division 7 of Part 4 amends the Bankruptcy and Insolvency Act to provide that intellectual property users may preserve their usage rights when intellectual property rights are sold or disposed of in an insolvency proceeding or when the agreement relating to such property rights is disclaimed or resiliated in such a proceeding. It also amends the Companies’ Creditors Arrangement Act to provide that intellectual property users may preserve their usage rights when intellectual property rights are sold or disposed of.
Subdivision F of Division 7 of Part 4 amends the Access to Information Act and the Privacy Act to provide that the head of a government institution may refuse to disclose, under either of those Acts, information that is subject to the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trade-marks Act. It makes a related amendment to the Pest Control Products Act.
Subdivision G of Division 7 of Part 4 amends the National Research Council Act to clarify that the National Research Council of Canada has the authority to dispose of all forms of intellectual property that it develops, including future rights to such property and to provide the Council with the authority to dispose of real, personal, movable and immovable property, complementing the current provision in the Act that allows it to acquire such property. Subdivision H of Division 7 of Part 4 amends the Copyright Act in order to modernize the legislative framework relating to the Copyright Board so as to improve the timeliness and clarity of its proceedings and decision-making processes. More specifically, it repeals spent provisions and (a) codifies the Board’s mandate and establishes decisionmaking criteria; (b) establishes new timelines in respect of Board matters, including earlier filing dates for proposed tariffs and longer effective periods for approved tariffs, and empowers the Governor in Council to make additional timelines by regulation; (c) formalizes case management of Board proceedings; (d) reduces the number of matters that must be considered by the Board; (e) streamlines procedural steps across different tariff contexts, maintaining differences between them only where necessary; (f) amends relevant enforcement provisions, including the availability of statutory damages for certain parties in respect of Board-set royalty rates and enforcement of Board-set terms and conditions; and (g) modernizes existing language and structure for greater clarity and consistency.
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Division 8 of Part 4 amends the Employment Insurance Act to, among other things, increase the maximum number of weeks for which parental benefits may be paid if these benefits are divided between claimants. It also amends the Canada Labour Code to, among other things, increase the aggregate amount of leave that may be taken by employees under sections 206.1 and 206.2 if that leave is divided between employees. Division 9 of Part 4 enacts the Canadian Gender Budgeting Act in order to state the Government’s policy of promoting gender equality and inclusiveness by taking gender and diversity into consideration in the budget process. It also establishes related reporting requirements. Division 10 of Part 4 amends the Bank Act to strengthen provisions that apply to a bank or an authorized foreign bank in relation to the protection of customers and the public. It implements enhancements in the areas of corporate governance, responsible business conduct, disclosure and transparency, and redress. It also amends the Financial Consumer Agency of Canada Act to strengthen the mandate of the Financial Consumer Agency of Canada and grant additional powers to that Agency.
Division 11 of Part 4 amends the First Nations Land Management Act to give effect to amendments to the Framework Agreement on First Nation Land Management respecting, among other things, procedures for obtaining community approval of a land code, the lands to which a land code may apply, the addition of lands to First Nation land by order of the Minister and the transfer of capital moneys. Division 12 of Part 4 amends the First Nations Fiscal Management Act to, among other things, (a) enable more Aboriginal organizations and First Nations to benefit from the provisions of the Act in order to strengthen their financial management systems and give them access to long-term financing; (b) address certain administrative issues identified by the bodies established under the Act; and (c) provide another option for First Nations to access moneys held by Her Majesty for their use and benefit. Division 13 of Part 4 amends the Export and Import Permits Act to give the Minister of Foreign Affairs the authority to issue an import allocation for goods that are included on the Import Control List under subsection 5(6) of that Act. Division 14 of Part 4 enacts the Pay Equity Act to establish a proactive process for the achievement of pay equity by the redressing of the systemic gender-based discrimination experienced by employees who occupy positions in predominantly female job classes. The new Act requires federal public and private sector employers that have 10 or more employees to establish and maintain a pay equity plan within set time frames so as to identify and correct differences in compensation between predominantly female and predominantly male job classes for which the work performed is of equal value. The new Act provides for the powers, duties and functions of a Pay Equity Commissioner, which include facilitating the resolution of disputes, conducting compliance audits and investigating disputes, objections and complaints, as well as making orders and imposing
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administrative monetary penalties for violations of that Act. The new Act also requires the Pay Equity Commissioner to report annually to Parliament on the administration and enforcement of the new Act.
Division 14 also amends the Parliamentary Employment and Staff Relations Act to provide for the application of the Pay Equity Act to parliamentary employers with certain adaptations and without limiting the powers, privileges and immunities of the Senate, the House of Commons and the members of those Houses. It also makes the Minister of Labour responsible for the administration of the Federal Contractors Program for Pay Equity. Finally, it makes related and consequential amendments to certain Acts and repeals the section of the Budget Implementation Act, 2009 that enacts the Public Sector Equitable Compensation Act. Subdivision A of Division 15 of Part 4 amends the Canada Labour Code to, among other things, (a) provide five days of paid leave for victims of family violence, a personal leave of five days with three paid days, an unpaid leave for court or jury duty and a fourth week of annual vacation with pay for employees who have completed at least 10 consecutive years of employment; (b) eliminate minimum length of service requirements for leaves and general holiday pay and reduce the length of service requirement for three weeks of vacation with pay; (c) prohibit differences in rate of wages based on the employment status of employees; (d) address continuity of employment issues when a work, undertaking or business becomes federally regulated or in cases of contract retendering; and (e) update group and individual termination provisions by increasing the minimum notice of termination.
Subdivision B of Division 15 of Part 4 amends the Canada Labour Code to allow the Minister of Labour to designate a Head of Compliance and Enforcement who will exercise most of the powers and perform most of the duties and functions that are related to the administration and enforcement of Parts II, III and IV of the Code. Division 16 of Part 4 amends the Wage Earner Protection Program Act to, among other things, increase the maximum amount that may be paid to an individual under the Act, expand the definition of eligible wages, expand the conditions under which a payment may be made under the Act and create additional requirements related to Her Majesty in right of Canada’s right of subrogation in respect of payments made under the Act.
Division 17 of Part 4 amends the Bretton Woods and Related Agreements Act, the European Bank for Reconstruction and Development Agreement Act and the Official Development Assistance Accountability Act to harmonize the periods within which the reports under those Acts must be laid before Parliament in order to better communicate Canada’s international development efforts. It also repeals the definition of “official development assistance” in the Official Development Assistance Accountability Act and confers the power to define this expression by regulation.
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Division 17 also enacts the International Financial Assistance Act, which provides the Minister of Foreign Affairs and the Minister for International Development with powers, duties and functions to support the delivery of a sovereign loans program, an international assistance innovation program and a federal international assistance program that promotes the mitigation of or adaptation to climate change through repayable contributions. Division 18 of Part 4 enacts the Department for Women and Gender Equality Act which, among other things, establishes the Department for Women and Gender Equality to assist the Minister responsible for that department in exercising or performing the Minister’s powers, duties and functions that extend to and include all matters relating to women and gender equality, including the advancement of equality in respect of sex, sexual orientation, or gender identity or expression and the promotion of a greater understanding of the intersection of sex and gender with other identity factors. It also contains transitional provisions. Finally, Division 18 makes consequential amendments to other Acts. Division 19 of Part 4 enacts the Addition of Lands to Reserves and Reserve Creation Act which authorizes a Minister, designated by the Governor in Council, to set apart lands as reserves for the use and benefit of First Nations. The Division also repeals Part 2 of the Manitoba Claim Settlements Implementation Act and the Claim Settlements (Alberta and Saskatchewan) Implementation Act. Division 20 of Part 4 amends section 715.42 of the Criminal Code to require the publication of any decision not to publish a remediation agreement or order related to that agreement and of any decision related to the review of such a decision, to specify that the court may make the first decision subject to a condition, including one related to the duration of non-publication, and to allow anyone to request a review of that decision. Division 21 of Part 4 enacts the Poverty Reduction Act, which sets out two targets for poverty reduction in Canada. Division 22 of Part 4 amends the Canada Shipping Act, 2001 to, among other things, (a) authorize the Governor in Council to make regulations respecting the protection of the marine environment from the impacts of navigation and shipping activities; (b) authorize the Minister of Transport to (i) make an interim order to mitigate risks to marine safety or to the marine environment, and (ii) exempt any person or vessel from the application of any provision of that Act or the regulations if doing so would allow the undertaking of research and development that may enhance marine safety or environmental protection; (c) increase the maximum amount of an administrative penalty that the Governor in Council may fix by regulation; (d) authorize the Minister of Fisheries and Oceans, pollution response officers and accompanying persons to enter private property in the case of a discharge of oil from a vessel or oil handling facility; and (e) double the administration monetary penalties for certain violations.
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Division 23 of Part 4 amends the Marine Liability Act to modernize the Ship-source Oil Pollution Fund, including, among other things, (a) removing the Fund’s per-occurrence limit of liability; (b) in the event that the Fund is depleted, authorizing the temporary transfer to the Fund of funds from the Consolidated Revenue Fund; (c) modernizing the Fund’s levy so that the Fund is replenished by receivers and exporters of oil; (d) ensuring that the Fund’s liability for claims for economic losses caused by oil pollution aligns with international conventions; (e) providing that the Fund is liable for the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person in respect of preventive measures when the occurrence for which those costs and expenses were incurred has not yet created a grave and imminent threat of causing oil pollution damage; (f) authorizing the provision of up-front emergency funding out of the Fund to the Minister of Fisheries and Oceans for significant oil pollution incidents; (g) creating an expedited, simplified process for small claims to the Fund; and (h) providing for administrative monetary penalties for contraventions of specified or designated provisions under that Act.
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TABLE OF PROVISIONS A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Short Title 1
Budget Implementation Act, 2018, No. 2
PART 1
Amendments to the Income Tax Act and to Other Legislation 2
PART 2
Amendments to the Excise Tax Act (GST/HST Measures) and to Related Legislation 41
PART 3
Amendments to the Excise Tax Act (Excise Measures), the Air Travellers Security Charge Act and the Excise Act, 2001 61
PART 4
Various Measures DIVISION 1
Customs Tariff Simplification 69
DIVISION 2
Canada Pension Plan 127
DIVISION 3
Financial Sector 130
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DIVISION 4
Proceeds of Crime (Money Laundering) and Terrorist Financing Act 174
DIVISION 5
Greenhouse Gas Emissions Pricing and Other Topics Relating to Offshore Area 176
DIVISION 6
Canada Business Corporations Act 182
DIVISION 7
Intellectual Property Strategy 187 247
Enactment of College of Patent Agents and Trade-mark Agents Act
An Act to establish the College of Patent Agents and Trade-mark Agents Short Title 1
College of Patent Agents and Trade-mark Agents Act
Interpretation and Application 2
Definitions
Binding on Her Majesty
Designation of Minister
Establishment and Organization College 5
Establishment
Purpose
Head office
Capacity
Not Crown agent
Official Languages Act
Members
Annual general meeting
Board of Directors 13
Composition
Ineligibility
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Term
Removal — appointed directors
Ceases to be director
Remuneration
Chairperson
Meetings
Committees, Registrar and Chief Executive Officer 21
Investigations Committee and Discipline Committee
Registrar
Chief Executive Officer
Powers of Minister and Report 24
Powers of Minister
Annual report
Licensees Patent Agents 26
Patent agent licence
Representation before Patent Office
Register
Trade-mark Agents 29
Trade-mark agent licence
Representation before Office of the Registrar of Trademarks
Register
Obligations 32
Standards of professional conduct and competence
Code of professional conduct
Professional liability insurance
Suspension, Revocation and Surrender of Licences 35
Suspension
Surrender of licence
Investigations Duty to Investigate 37
Investigation
Notice to licensee
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Complaints 39
Consideration of complaints
Conclusion of consideration
Referral
Conduct of Investigation 42
Investigator
Powers of investigator
Warrant
Order — document or information
Sealing and notification — legal counsel
Return or application for retention order
Application for return
Conclusion of Investigation 49
Application or dismissal
Withdrawal of application
Disciplinary Proceedings 51
Oral hearing
Hearings open to public
Parties
Right of complainant to make submissions
Powers
Powers before decision
Decision on application
Notice to Registrar
Appeal to Federal Court
Filing of decision in Federal Court
Suspension lifted if conditions met
Amounts paid as penalty
Rules of procedure
Confidentiality 64
No waiver
No disclosure
Application for order authorizing disclosure
Prohibitions and Offences 67
Claiming to be patent agent
Claiming to be trade-mark agent
Offence and punishment — section 67 or 68
Unauthorized representation before Patent Office
Unauthorized representation before Office of the Registrar of Trade-marks
Regulations
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Offence and punishment — section 70 or 71
Injunction
By-laws and Regulations 75
By-laws
Regulations — Governor in Council
Regulations prevail
Transitional Provisions 78
Definition of coming-into-force day
Initial organization of board
Confirmation of by-laws
College not a Crown Corporation
Deemed issued patent agent licence
Deemed issued trade-mark agent licence
Provision of information — patents
Provision of information — trade-marks
Regulations — transitional matters
DIVISION 8
Parental Benefits and Related Leave 303
DIVISION 9
Canadian Gender Budgeting Act 314
Enactment of Act
An Act respecting the consideration of gender equality and diversity in the budget process Short Title 1
Canadian Gender Budgeting Act
Gender Budgeting Policy 2
Policy statement
Implementation of Policy 3
Report — new budget measures
Analysis — tax expenditures
Analysis — programs
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DIVISION 10
Financial Consumer Protection Framework 315
DIVISION 11
First Nations Land Management Act 352
DIVISION 12
First Nations Fiscal Management Act 385
DIVISION 13
Export and Import Permits Act 415
DIVISION 14
Pay Equity 416
Enactment of Pay Equity Act
An Act to establish a proactive pay equity regime within the federal public and private sectors Short Title 1
Pay Equity Act
Purpose 2
Purpose
Interpretation 3
Definitions
Group of employers
Designation of Minister 5
Designation of Minister
Application 6
Employers subject to Act on coming into force
Later date in public sector — 10 to 99 employees
Determination of number of employees — public sector
Determination of number of employees — private sector and territorial governments
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Exemption
Exemption
PART 1
Pay Equity Plan 12
Requirement to establish plan
Requirement to establish plan — group of employers
Notice — employers referred to in subsection 16(1)
Notice — group of employers referred to in subsection 17(1)
Requirement to establish pay equity committee
Requirement to establish pay equity committee — group of employers
Number of employees — group of employers
Composition of committee
Vote
Directions from employer
Measures to facilitate the selection of members
Requirement to provide information — employer
Requirement to keep information confidential — committee members
Notice of establishment of plan without committee
Notice of establishment of plan without committee — group of employers
Committee does not meet requirement after establishment
Committee cannot perform work
Committee cannot perform work — group of employers
Multiple plans
PART 2
Process for Establishment of Pay Equity Plan Purpose 31
Steps to be followed
Identification of Job Classes 32
Job classes
One-position job classes
Job classes in core public administration
Determination of Predominantly Female and Predominantly Male Job Classes 35
Determination
Predominantly female job classes
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Predominantly male job classes
Group of job classes
Notice to Pay Equity Commissioner
Application of regulations
Determination of Value of Work 41
Determination
Criterion
Method
Calculation of Compensation 44
Calculation
Exclusions from compensation
Differences in compensation excluded
Comparison of Compensation 47
Comparison
Compensation comparison methods
Equal average method
Equal line method
Contents of plan
Draft pay equity plan and notice
Draft pay equity plan and notice — group of employers
Written comments
Final version — three-year maximum
Notice of increases
Extension of time limit for posting
Establishment of pay equity plan
Establishment of pay equity plan — group of employers
Contents and Posting
Increases in Compensation 60
Obligation to increase compensation
Date payable — plan posted under section 55 or paragraph 94(1)(b)
Date payable — plan posted under subsection 57(2)
Longer phase-in period
PART 3
Pay Equity Maintenance Review Updated Pay Equity Plan 64
Requirement to update plan
Notice — employers referred to in subsection 67(1)
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Notice — group of employers referred to in subsection 68(1)
Requirement to establish pay equity committee
Requirement to establish pay equity committee — group of employers
Determination of number of employees — public sector
Determination of number of employees — private sector and territorial governments
Determination of number of employees — group of employers
Application of sections 20 to 24
Notice of update of plan without committee
Notice of update of plan without committee — group of employers
Committee does not meet requirement after establishment
Committee cannot perform work
Committee cannot perform work — group of employers
Process for Updating Pay Equity Plan 78
Identification of new differences in compensation
Revision of pay equity plan
Posting 80
Revised pay equity plan and notice
Revised pay equity plan and notice — group of employers
Written comments
Final version — five-year maximum
Notice of increases
Extension of time limit for posting
Updated pay equity plan
Updated pay equity plan — group of employers
Increases in Compensation 88
Obligation to increase compensation
PART 4
General Provisions — Pay Equity Plans Annual Statement 89
Contents
Record Keeping 90
Private sector and territorial governments — establishment of pay equity plan
Extension of time for retaining documents
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Transfers or Leases 92
Federal private sector — transfer or lease
Federal private sector — re-tendering
Provincial business
Collective Agreements 95
Effect on collective agreements
Implementation 96
90-day period
Interest 97
Failure to pay amount due
Prohibitions 98
Reduction of compensation
Obstruction
False or misleading statements — Pay Equity Commissioner
False or misleading statements — records, reports, etc.
Reprisal by employer
Reprisal by bargaining agent
PART 5
Pay Equity Commissioner Pay Equity Commissioner’s Role 104
Mandate — Pay Equity Commissioner
Delegation
Authorizations by Pay Equity Commissioner 106
Recognition of group as single employer
Authority — multiple pay equity plans
Authority — plan without committee
Authority — different committee membership
Authority — Committee cannot perform work
Authority — other compensation comparison method
Authority — extension for posting final plan
Authority — longer phase-in period
Information and Reports 114
Provision of information or advice
Special reports
Provision of data to Minister
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Annual report
PART 6
Investigations and Audits 118
Compliance audit
Power to order termination of contravention
Internal audit order
Powers — investigation or application
Means of telecommunication
Accompanying individual
Assistance
PART 7
Administrative Monetary Penalties Definition 125
Meaning of penalty
Purpose 126
Purpose of penalty
Regulations 127
Regulations
Pay Equity Commissioner’s Powers, Duties and Functions 128
Powers regarding notices of violation
Commission of Violations 129
Violations
Liability of parties to violation
Employees or agents or mandataries
Notice of violation
Rules About Violations 133
Certain defences not available
Continuing violation
For greater certainty
Limitation period
Responsibility 137
Notices with penalty — payment
Failure to act
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Review 139
Request for review
Variation or cancellation of notice of violation
Review
Completion of review
Recovery of Penalties 143
Debt to Her Majesty
Certificate
General 145
Admissibility of documents
Publication
PART 8
Dispute Resolution Matters in Dispute, Objections and Complaints 147
Notice of matters in dispute
Notice of objection
Complaints — employees
Complaints — bargaining agents
Complaints — employer
Complaint to Pay Equity Commissioner
Extension of time
Resolution by Pay Equity Commissioner 154
Role of Pay Equity Commissioner
Voluntary settlement
Investigation
Determination of matter in dispute
Determination of objection
Determination of complaint
Determination — complaint about reprisal
Review 161
Review
Referral to Tribunal 162
Referral to Tribunal
Chairperson to institute inquiry
Conduct of inquiry
Duty of Pay Equity Commissioner on appearing
Hearing in public subject to confidentiality order
Determination
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Appeal 168
Appeal — decision or order
Assignment of member
Decision
Decision final
PART 9
Ministerial Staff 172
Definition of Minister
Application
PART 10
Miscellaneous Provisions
Wages
Manner and form
Posting of documents
Copies as evidence
Immunity
Evidence in civil suits precluded
Enforcement of order
Regulations
Regulations
Non-application of Statutory Instruments Act
Review by Senate and House of Commons
DIVISION 15
Modernization of the Canada Labour Code 441
DIVISION 16
Wage Earner Protection Program Act 626
DIVISION 17
International Financial Assistance 654 659
Enactment of International Financial Assistance Act
An Act to support the delivery of international financial assistance Short Title 1
International Financial Assistance Act
Interpretation 2
Definition of competent minister
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International Financial Assistance 3
International assistance — sovereign loans
Innovative financing
Program for climate change
Fees and interest
Provisions no longer applicable
Regulations 8
Regulations
DIVISION 18
Department for Women and Gender Equality Act 661
Enactment of Act
An Act to establish the Department for Women and Gender Equality Short Title 1
Department for Women and Gender Equality Act
Establishment of Department 2
Department established
Deputy head
Powers, Duties and Functions of Minister 4
Powers, duties and functions
Agreements
Committees 6
Committees
Transitional Provisions 7
Minister and Deputy Minister
References
Transfer of appropriation
DIVISION 19
Addition of Lands to Reserves and Reserve Creation 675
Enactment of Addition of Lands to Reserves and Reserve Creation Act
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An Act to facilitate the setting apart of lands as reserves for the use and benefit of First Nations and the addition of lands to reserves Short Title 1
Addition of Lands to Reserves and Reserve Creation Act
Interpretation 2
Definitions
Designation of Minister 3
Order
Setting lands apart
Designation
Issuance of permits by Minister
Authorization — transfer or grant
Exchange
Setting Apart of Lands
DIVISION 20
Criminal Code 686
DIVISION 21
Poverty Reduction Measures, Phase 1 687
Enactment of Poverty Reduction Act
An Act respecting the reduction of poverty 1
Poverty Reduction Act
Poverty reduction targets
DIVISION 22
Canada Shipping Act, 2001 688
DIVISION 23
Marine Liability Act 713
SCHEDULE 1 SCHEDULE 2
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64-65-66-67 ELIZABETH II
CHAPTER 27 A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures [Assented to 13th December, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Budget Implementation Act, 2018, No. 2.
PART 1
Amendments to the Income Tax Act and to Other Legislation R.S., c. 1 (5th Supp.)
Income Tax Act 2 (1) Subsection 15(1.4) of the Income Tax Act is amended by adding “and” at the end of paragraph (c), by striking out “and” at the end of paragraph (d) and by repealing paragraph (e). (2) Section 15 of the Act is amended by adding the
following after subsection (1.4):
Division of corporation under foreign laws (1.5) If a non-resident corporation (in this subsection referred to as the “original corporation”) governed by the laws of a foreign jurisdiction undergoes a division under those laws that results in all or part of its property and liabilities becoming the property and liabilities of one or more other non-resident corporations (each of which is referred to in this subsection as a “new corporation”) and, as a consequence of the division, a shareholder of
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the original corporation acquires one or more shares (referred to in this subsection as “new shares”) of the capital stock of a new corporation at a particular time, the following rules apply: (a) except to the extent that any of subparagraphs
(1)(a.1)(i) to (iii) and paragraph (1)(b) applies (determined without reference to this subsection) to the acquisition of the new shares (i) in the case where, for each class of shares of the
capital stock of the original corporation of which shares are held by the shareholder immediately before the division, new shares are received at the particular time by shareholders of that class on a pro rata basis in respect of all the shares (referred to in this subsection as the “original shares”) of that class (A) at the particular time, the original corporation is deemed to have distributed, and the shareholder is deemed to have received, as a dividend in kind in respect of the original shares, the new shares acquired by the shareholder at the particular time, and (B) the amount of the dividend in kind received by the shareholder in respect of an original share is deemed to be equal to the fair market value, immediately after the particular time, of the new shares acquired by the shareholder at the particular time in respect of the original share, and (ii) in any case where subparagraph (i) does not apply, the original corporation is deemed, at the particular time, to have conferred a benefit on the shareholder equal to the total fair market value, at that time, of the new shares acquired by the shareholder as a consequence of the division; (b) any gain or loss of the original corporation from a distribution of the new shares as a consequence of the division is deemed to be nil; and (c) each property of the original corporation that becomes at any time (referred to in this paragraph as the “disposition time”) property of the new corporation as a consequence of the division is deemed to be (i) disposed of by the original corporation immediately before the disposition time for proceeds of disposition equal to the property’s fair market value, and (ii) acquired by the new corporation at the disposition time at a cost equal to the amount determined
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under subparagraph (i) to be the original corporation’s proceeds of disposition.
(3) Subsection (1) is deemed to have come into force on October 24, 2012. (4) Subsection (2) applies in respect of divisions that occur after October 23, 2012. 3 (1) Subparagraph (a)(ii) of the definition equity
amount in subsection 18(5) of the Act is replaced by the following: (ii) the average of all amounts each of which is the
corporation’s contributed surplus (other than any portion of that contributed surplus that arose at a time when the corporation was non-resident, or that arose in connection with a disposition to which subsection 212.1(1.1) applies or an investment, as defined in subsection 212.3(10), to which subsection 212.3(2) applies) at the beginning of a calendar month that ends in the year, to the extent that it was contributed by a specified non-resident shareholder of the corporation, and (2) Subsection (1) applies in respect of transactions or events that occur after February 26, 2018. 4 (1) Paragraph (k) of the definition proceeds of
disposition in section 54 of the Act is replaced by the following: (k) any amount that would otherwise be proceeds of disposition of property of a taxpayer to the extent that the amount is deemed by subsection 84.1(1), 212.1(1.1) or 212.2(2) to be a dividend paid to the taxpayer or, if the taxpayer is a partnership, to a member of the taxpayer; (produit de disposition)
(2) Subsection (1) applies in respect of dispositions that occur after February 26, 2018. 5 (1) Paragraphs 84(1)(c.1) and (c.2) of the Act are replaced by the following: (c.1) if the corporation is an insurance corporation, any action by which it converts contributed surplus related to its insurance business (other than any portion of that contributed surplus that arose at a time when it was non-resident, or that arose in connection with a disposition to which subsection 212.1(1.1) applies or
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an investment, as defined in subsection 212.3(10), to which subsection 212.3(2) applies) into paid-up capital in respect of the shares of its capital stock, (c.2) if the corporation is a bank, any action by which
it converts any of its contributed surplus that arose on the issuance of shares of its capital stock (other than any portion of that contributed surplus that arose at a time when it was non-resident, or that arose in connection with a disposition to which subsection 212.1(1.1) applies or an investment, as defined in subsection 212.3(10), to which subsection 212.3(2) applies) into paid-up capital in respect of shares of its capital stock, or (2) The portion of paragraph 84(1)(c.3) of the Act
before subparagraph (ii) is replaced by the following: (c.3) if the corporation is neither an insurance corporation nor a bank, any action by which it converts into paid-up capital in respect of a class of shares of its capital stock any of its contributed surplus that arose after March 31, 1977 (other than any portion of that contributed surplus that arose at a time when it was non-resident, or that arose in connection with a disposition to which subsection 212.1(1.1) applies or an investment, as defined in subsection 212.3(10), to which subsection 212.3(2) applies) (i) on the issuance of shares of that class or shares
of another class for which the shares of that class were substituted (other than an issuance to which section 51, 66.3, 84.1, 85, 85.1, 86 or 87 or subsection 192(4.1) or 194(4.1) applied),
(3) Subsections (1) and (2) apply in respect of
transactions or events that occur after February 26, 2018. 6 (1) Paragraph 93.1(1.1)(d) of the Act is replaced by the following: (d) paragraph 95(2)(g.04), subsections 95(2.2) and (8)
to (12) and section 126. (2) Subsection (1) is deemed to have come into force on February 27, 2018. 7 (1) The portion of paragraph 95(2)(l) of the Act
after subparagraph (ii) and before subparagraph (iii) is replaced by the following:
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unless it is established by the taxpayer or the foreign affiliate that, throughout the period in the taxation year during which the business was carried on by the affiliate, (2) The portion of subparagraph 95(2)(l)(iii) of the Act before clause (A) is replaced by the following: (iii) the business (other than any business conducted principally with persons with whom the affiliate does not deal at arm’s length) is carried on by the affiliate as a foreign bank, a trust company, a credit union, an insurance corporation or a trader or dealer in securities or commodities, the activities of which are regulated under the laws
(3) Paragraph 95(2)(l) of the Act is amended by
striking out “and” at the end of subparagraph (iii) and by repealing subparagraph (iv). (4) The portion of subsection 95(2.11) of the Act before paragraph (a) is replaced by the following:
Rule for investment business definition and paragraph (2)(l) (2.11) A taxpayer or a foreign affiliate of the taxpayer, as the case may be, is deemed not to have established that the conditions in subparagraph (a)(i) of the definition investment business in subsection (1), or in subparagraph (2)(l)(iii), have been satisfied throughout a period in a particular taxation year of the affiliate unless
(5) Section 95 of the Act is amended by adding the following after subsection (7):
Tracking interests — interpretation (8) For the purposes of subsections (9) to (12), a particular property is a tracking interest in respect of a person or partnership (referred to in this subsection as the “tracked entity”) if (a) all or part of the fair market value of the particular
property — or of any payment or right to receive an amount in respect of the particular property — can reasonably be considered to be determined, directly or indirectly, by reference to one or more of the following criteria in respect of property or activities of the tracked entity (referred to in this subsection and
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subsections (9) to (11) as the “tracked property and activities”): (i) the fair market value of property of the tracked
entity, (ii) any revenue, income or cash flow from property or activities of the tracked entity, (iii) any profits or gains from the disposition of
property of the tracked entity, and (iv) any similar criteria in respect of property or activities of the tracked entity; and (b) the tracked property and activities in respect of the particular property represent less than all of the property and activities of the tracked entity.
Tracking interests — investment business definition (9) For the purposes of the definition investment business in subsection (1), if, at any time in a taxation year of a foreign affiliate of a taxpayer, a person or partnership holds a tracking interest in respect of the affiliate or a partnership of which the affiliate is a member, the tracked property and activities in respect of the tracking interest are, to the extent they would not otherwise be part of an investment business of the affiliate, deemed, in respect of the taxpayer, (a) to be a separate business carried on by the affiliate throughout the year; and (b) not to be part of any other business of the affiliate.
Conditions for subsection (11) (10) Subsection (11) applies in respect of a foreign affiliate of a taxpayer for a taxation year of the affiliate if, at any time in the year, (a) the taxpayer holds a property that is a tracking interest in respect of the affiliate; and (b) shares of a class of the capital stock of the affiliate
the fair market value of which can reasonably be considered to be determined by reference to the tracked property and activities in respect of the tracking interest (referred to in subsection (11) as a “tracking class”) are held by the taxpayer or a foreign affiliate of the taxpayer.
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Tracking class — separate corporation (11) If this subsection applies in respect of a foreign affiliate (referred to in this subsection as the “actual affiliate”) of a taxpayer for a taxation year of the actual affiliate, the following rules apply for the purpose of determining the amounts, if any, to be included under subsection 91(1), and to be deducted under subsection 91(4), by the taxpayer in respect of the year and for the purpose of applying section 233.4 in respect of the year: (a) the tracked property and activities of the actual affiliate are deemed to be property and activities of a non-resident corporation (referred to in this subsection as the “separate corporation”) that is separate from the actual affiliate and not to be property or activities of the actual affiliate; (b) any income, losses or gains for the year in respect
of the property and activities described in paragraph (a) are deemed to be income, losses or gains of the separate corporation and not of the actual affiliate; (c) all rights and obligations of the actual affiliate in
respect of the property and activities described in paragraph (a) are deemed to be rights and obligations of the separate corporation and not of the actual affiliate; (d) the separate corporation is deemed to have, at the end of the year, 100 issued and outstanding shares of a single class (referred to in this subsection as the “single class”) of its capital stock, having full voting rights under all circumstances; (e) each shareholder of the actual affiliate is deemed
to own, at the end of the year, that number of shares of the single class that is equal to the product of 100 and the amount that would be the aggregate participating percentage (as defined in subsection 91(1.3)) of that shareholder in respect of the actual affiliate for the year if (i) the actual affiliate were a controlled foreign affiliate of that shareholder at the end of the year, (ii) the only shares of the capital stock of the actual affiliate issued and outstanding at the end of the year were shares of tracking classes in respect of the tracked properties and activities, and (iii) the only income, losses and gains of the actual
affiliate for the year were those referred to in paragraph (b); and (f) any amounts included under subsection 91(1), or
deducted under subsection 91(4), by the taxpayer in
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respect of shares of the separate corporation are deemed to be amounts included under subsection 91(1), or deducted under subsection 91(4), as the case may be, by the taxpayer in respect of shares of tracking classes held by the taxpayer or a foreign affiliate of the taxpayer, as the case may be.
Tracking interests – controlled foreign affiliate (12) If subsection (11) does not apply in respect of a foreign affiliate of the taxpayer for a taxation year of the affiliate, the affiliate is deemed to be a controlled foreign affiliate of the taxpayer throughout the taxation year if, at any time in the year, a tracking interest in respect of the affiliate, or a partnership of which the affiliate is a member, is held by (a) the taxpayer; or (b) a person or partnership (each referred to in this
paragraph as a “holder”), if (i) the holder does not deal at arm’s length with the
taxpayer at that time, (ii) where either the taxpayer or the holder is a partnership and the other party is not, any member of the partnership does not deal at arm’s length, at that time, with the other party, or (iii) where both the taxpayer and the holder are partnerships, the taxpayer or any member of the taxpayer does not deal at arm’s length, at that time, with the holder or any member of the holder.
(6) Subsections (1) to (4) apply to taxation years of a foreign affiliate of a taxpayer that begin after February 26, 2018. (7) Subsection (5) applies to taxation years of a foreign affiliate of a taxpayer that begin after February 26, 2018, except that, notwithstanding subsection 95(10) of the Act, as enacted by subsection (5), subsection 95(11) of the Act, as enacted by subsection (5), shall not apply in respect of a foreign affiliate of the taxpayer in respect of taxation years of the affiliate that begin after
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February 26, 2018 and before October 25, 2018, if the taxpayer (a) elects in writing under this subsection in respect of all of its foreign affiliates; and (b) files the election with the Minister of National Revenue on or before the day that is the later of (i) the day that is six months after the day on which this Act receives royal assent, and (ii) the taxpayer’s filing-due date for its taxation year that includes October 25, 2018.
8 (1) Section 96 of the Act is amended by adding the following after subsection (2):
Tiered partnerships (2.01) For the purposes of this section, a taxpayer includes a partnership. (2) Subsection 96(2.1) of the Act is amended by striking out “and” at the end of paragraph (d) and by replacing paragraph (e) with the following: (e) if the taxpayer is not a partnership, be deemed to be the taxpayer’s limited partnership loss in respect of the partnership for the year, and (f) if the taxpayer is a partnership, reduce the taxpayer’s share of any loss of the partnership for a fiscal period of the partnership ending in the taxation year of the taxpayer from a business (other than a farming business) or from property.
(3) Section 96 of the Act is amended by adding the following after subsection (2.1):
Tiered partnerships — adjustments (2.11) The following rules apply to taxation years of a taxpayer that end after February 26, 2018: (a) for the purpose of applying section 111, the taxpayer’s non-capital loss, or limited partnership loss in
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respect of a partnership, for a preceding taxation year shall be determined as if subsection (2.01) and paragraph (2.1)(f) applied in respect of taxation years that end before February 27, 2018; and (b) in computing the adjusted cost base to the taxpayer of the taxpayer’s interest in a partnership after February 26, 2018, there shall be added an amount equal to the portion of the amount of any reduction because of paragraph (a) in a non-capital loss of the taxpayer that can reasonably be considered to relate to the amount of a loss deducted under subparagraph 53(2)(c)(i) in computing the adjusted cost base of that interest.
(4) Subsections (1) and (2) apply to taxation years
that end after February 26, 2018. 9 (1) Clause 110(1)(f)(v)(A) of the Act is replaced by the following: (A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed operational mission (as determined by the Department of National Defence or the Department of Public Safety and Emergency Preparedness) that is (I) assessed for risk allowance at level 3 or higher (as determined by the Department of National Defence), or (II) assessed at a risk score greater than 1.99
and less than 2.50 (as determined by the Department of National Defence) and designated by the Minister of Finance, and (2) Clause 110(1)(f)(v)(A) of the Act is replaced by the following: (A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed international operational mission (as determined by the Minister of National Defence, the Minister of Public Safety and Emergency Preparedness or by a person designated by either Minister), and (3) Subsection (1) applies in respect of missions initiated after September 2012 and in respect of missions initiated before October 2012 that were
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not prescribed under Part LXXV of the Income Tax Regulations as that Part read on February 28, 2013. (4) Subsection (2) applies to the 2017 and subsequent taxation years. 10 (1) Paragraph 112(2.31)(b) of the Act is replaced by the following: (b) the taxpayer establishes that, throughout the particular period, no tax-indifferent investor or group of tax-indifferent investors, each member of which is affiliated with every other member, has all or substantially all of the risk of loss and opportunity for gain or profit in respect of the share.
(2) Subparagraph 112(2.32)(a)(ii) of the Act is replaced by the following: (ii) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31) has not been eliminated and cannot reasonably be expected by it to be eliminated;
(3) Clause 112(2.32)(b)(iii)(B) of the Act is replaced by the following: (B) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31) has not been eliminated and cannot reasonably be expected by it to be eliminated; (4) Clause 112(2.32)(c)(iii)(B) of the Act is replaced by the following: (B) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31) has not been eliminated and cannot reasonably be expected by it to be eliminated; or (5) Subsection 112(2.33) of the Act is replaced by
the following:
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End of particular period (2.33) If, at a time during a particular period referred to
in subsection (2.31), a counterparty, specified counterparty, affiliated counterparty or affiliated specified counterparty reasonably expects to become a tax-indifferent investor or — if it has provided a representation described by subparagraph (2.32)(a)(ii) or clause (2.32)(b)(iii)(B) or (c)(iii)(B) in respect of a share — that all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share will be eliminated, the particular period for which it has provided a representation in respect of the share is deemed to end at that time.
(6) The description of B in subsection 112(5.2) of the Act is replaced by the following: B
is (a) if the taxpayer received a dividend under
subsection 84(3) in respect of the share, the total determined under subparagraph (b)(ii), and (b) in any other case, the lesser of (i) the loss, if any, from the disposition of the share that would be determined before the application of this subsection if the cost of the share to any taxpayer were determined without reference to (A) paragraphs 87(2)(e.2) and (e.4), 88(1)(c), 138(11.5)(e) and 142.5(2)(b), (B) subsection 85(1), where the provisions of that subsection are required by paragraph 138(11.5)(e) to be applied, and (C) paragraph 142.6(1)(d), and (ii) the total of all amounts each of which is (A) where the taxpayer is a corporation, a
taxable dividend received by the taxpayer on the share, to the extent of the amount that was deductible under this section or subsection 115(1) or 138(6) in computing the taxpayer’s taxable income or taxable income earned in Canada for any taxation year, (B) where the taxpayer is a partnership, a taxable dividend received by the taxpayer on the share, to the extent of the amount that was deductible under this section or subsection 115(1) or 138(6) in computing the taxable income or taxable income
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earned in Canada for any taxation year of members of the partnership, (C) where the taxpayer is a trust, an amount designated under subsection 104(19) in respect of a taxable dividend on the share, or (D) a dividend (other than a taxable dividend) received by the taxpayer on the share, (7) Paragraph (c) of the description of C in subsection 112(5.2) of the Act is replaced by the following: (c) where the taxpayer is a partnership, a loss of a member of the partnership on a deemed disposition of the share before that time was reduced because of subsection (3.1) or (4), and
(8) The portion of subsection 112(5.21) of the Act
before paragraph (a) is replaced by the following: Subsection (5.2) — excluded dividends (5.21) A dividend, other than a dividend received under subsection 84(3), shall not be included in the total determined under subparagraph (b)(ii) of the description of B in subsection (5.2) unless (9) Section 112 of the Act is amended by adding the following after subsection (9):
Exception (9.1) Subsection (8) does not apply for the purpose of
paragraph (5.21)(b) in respect of a dividend received on a share, referred to in paragraph (a) of the description of B in subsection (5.2), during a synthetic disposition period of a synthetic disposition arrangement in respect of that share. (10) Subsections (1) to (5) apply in respect of dividends that are paid or become payable after February 26, 2018. (11) Subsections (6) to (9) apply in respect of dispositions that occur after February 26, 2018. 11 (1) The definition eligible individual in section
122.6 of the Act is amended by striking out “and” at the end of paragraph (g), by adding “and” at the end of paragraph (h) and by adding the following after paragraph (h):
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(i) an individual shall not fail to qualify as a parent (within the meaning assigned by section 252) of another individual solely because of the receipt of a social assistance amount that is payable under a program of the Government of Canada or the government of a province for the benefit of the other individual; (particulier admissible) (2) Subsection (1) is deemed to have come into
force on January 1, 2008. 12 (1) The definition working income in subsection 122.7(1) of the Act is replaced by the following: working income, of an individual for a taxation year, means the total of (a) the total of all amounts each of which would, if this Act were read without reference to section 8, be the individual’s income for the taxation year from an office or employment, (b) all amounts that are included because of paragraph 56(1)(n) or (o) or subparagraph 56(1)(r)(v) in computing the individual’s income for a period in the taxation year, and (c) the total of all amounts each of which is the individual’s income for the taxation year from a business carried on by the individual otherwise than as a specified member of a partnership. (revenu de travail)
(2) Paragraph (a) of the definition adjusted net income in subsection 122.7(1) of the Act is repealed. (3) Section 122.7 of the Act is amended by adding
the following after subsection (1):
Optional amounts (1.1) An individual may determine the total amount for the definition working income for both the individual and the individual’s eligible spouse, if applicable, for a taxation year as if the Act were read without reference to paragraph 81(1)(a) and subsection 81(4) and if so, the individual shall determine the total amount for the definition adjusted net income for both the individual and the individual’s eligible spouse, if applicable, for the taxation year as if the Act were read without reference to paragraph 81(1)(a) and subsection 81(4).
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(4) The portion of subsection 122.7(2) of the Act
before the formula is replaced by the following:
Deemed payment on account of tax (2) Subject to subsections (4) and (5), an eligible individual for a taxation year who files a return of income for the taxation year is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount equal to the amount, if any, determined by the formula (5) Subsection 122.7(5) of the Act is replaced by the following:
Only one eligible individual (5) If an eligible individual has an eligible spouse for a
taxation year and both those individuals would be, but for this subsection, eligible individuals for the purposes of subsection (2) in respect of the taxation year, (a) if the individuals agree on which individual is the
eligible individual for the taxation year, only that individual shall be an eligible individual for the purposes of subsection (2) in respect of the taxation year; and (b) in any other case, only the individual that the Minister designates is the eligible individual for the purposes of subsection (2) in respect of the taxation year. (6) Subsection 122.7(10) of the Act is replaced by the following:
Special rules for eligible dependant (10) For the purpose of applying subsections (2) and (3),
if an individual (referred to in this subsection as the “child”) would be, but for this subsection, an eligible dependant of more than one eligible individual for a taxation year, the child is deemed only to be an eligible dependant of (a) if the individuals agree, the agreed upon individual; and (b) in any other case, the individual designated by the Minister. (7) Subsections (1) to (6) come into force or are deemed to have come into force on January 1, 2019. 13 (1) The Act is amended by adding the following after section 122.71:
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SUBDIVISION A.3
Climate Action Incentive Definitions 122.8 (1) The following definitions apply in this section.
cohabiting spouse or common-law partner, of an individual at any time, has the same meaning as in section 122.6. (époux ou conjoint de fait visé) eligible individual, for a taxation year, means an individual (other than a trust) who is, at the end of the taxation year, (a) 18 years of age or older; (b) a parent who resides with their child; or (c) married or in a common-law partnership. (particulier admissible)
qualified dependant, of an individual for a taxation year, means a person who, at the end of the taxation year, (a) is the individual’s child or is dependent for support on the individual or on the individual’s cohabiting spouse or common-law partner; (b) resides with the individual; (c) is under the age of 18 years; (d) is not an eligible individual for the taxation year;
and (e) is not a qualified relation of any individual for the
taxation year. (personne à charge admissible) qualified relation, of an individual for a taxation year, means the person, if any, who, at the end of the taxation year, is the individual’s cohabiting spouse or commonlaw partner. (proche admissible) return of income, in respect of a person for a taxation year, means the person’s return of income (other than a return of income under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the person had tax payable under this Part for the taxation year. (déclaration de revenu)
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Persons not eligible individuals, qualified relations or qualified dependants (2) Notwithstanding subsection (1), a person is not an eligible individual, is not a qualified relation and is not a qualified dependant, for a taxation year, if the person (a) died before April of the year following the taxation year; (b) is confined to a prison or similar institution for a
period of at least 90 days during the taxation year; (c) is a non-resident person at any time in the taxation year; (d) is a person described in paragraph 149(1)(a) or (b)
at any time in the taxation year; or (e) is a person in respect of whom a special allowance
under the Children’s Special Allowances Act is payable at any time in the taxation year.
Residence (3) For the purposes of this section, an individual is considered to reside at any time only at their principal place of residence.
Deemed overpayment (4) An eligible individual who files a return of income for
a taxation year and who makes a claim under this subsection is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount equal to the amount determined by the formula (A + B + C × D) × E
where A
is the amount specified by the Minister of Finance for an eligible individual for the taxation year for the province (in this subsection and subsection (6) referred to as the “relevant province”) in which the eligible individual resides at the end of the taxation year;
B
is (a) the amount specified by the Minister of Finance for a qualified relation for the taxation year for the relevant province, if (i) the eligible individual has a qualified relation at the end of the taxation year, or
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(ii) subparagraph (i) does not apply and the eligible individual has a qualified dependant at the end of the taxation year, and (b) in any other case, nil; C
is the amount specified by the Minister of Finance for a qualified dependant for the taxation year for the relevant province;
D
is the number of qualified dependants of the eligible individual at the end of the taxation year, other than a qualified dependant in respect of whom an amount is included because of subparagraph (a)(ii) of the description of B for the taxation year; and
E
is (a) 1.1, if there is a census metropolitan area, as determined in the last census published by Statistics Canada before the taxation year, in the relevant province and the individual does not reside in a census metropolitan area at the end of the taxation year, and (b) 1, in any other case.
Authority to specify amounts (5) The Minister of Finance may specify amounts for a
province for a taxation year for the purposes of this section. If the Minister of Finance does not specify a particular amount that is relevant for the purposes of this section, that particular amount is deemed to be nil for the purpose of applying this section. Deemed rebate in respect of fuel charges (6) The amount deemed by this section to have been paid
on account of tax payable for a taxation year is deemed to have been paid in the year following the taxation year as a rebate in respect of charges levied under Part 1 of the Greenhouse Gas Pollution Pricing Act in respect of the relevant province.
Only one eligible individual (7) If an individual is a qualified relation of another individual for a taxation year and both those individuals would be, but for this subsection, eligible individuals for the taxation year, only the individual that the Minister designates is the eligible individual for the taxation year.
Exception — qualified dependant (8) If a person would, if this Act were read without reference to this subsection, be the qualified dependant of two or more individuals, for a taxation year,
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(a) the person is deemed to be a qualified dependant,
for the taxation year, of the one of those individuals on whom those individuals agree; and (b) in any other case, the person is deemed to be, for the taxation year, a qualified dependant only of the individual that the Minister designates.
Effect of bankruptcy (9) For the purposes of this section, if an individual becomes bankrupt in a particular calendar year, notwithstanding subsection 128(2), any reference to the taxation year of the individual (other than in this subsection) is deemed to be a reference to the particular calendar year. (2) Subsection (1) applies to the 2018 and subsequent taxation years. 14 (1) Section 128.1 of the Act is amended by adding the following after subsection (1.1):
Trusts and partnerships look-through rule (1.2) For the purposes of this subsection and paragraph
(1)(c.1), if at any time shares of the capital stock of a corporation resident in Canada are owned by a trust or a partnership (each referred to in this subsection as a “conduit”), each person or partnership with an interest as a beneficiary under the conduit or that is a member of the conduit (each referred to in this subsection as a “holder”), as the case may be, is deemed to own the shares of each class of the capital stock of the corporation that are owned by the conduit the number of which is determined by the formula A × B/C
where A
is the total number of shares of the class of the capital stock of the corporation that is owned by the conduit at that time;
B
is the fair market value, at that time, of the holder’s interest in the conduit; and
C
is the total fair market value, at that time, of all interests in the conduit.
(2) Subsection (1) applies in respect of transactions or events that occur after February 26, 2018.
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15 (1) Section 129 of the Act is amended by
adding the following after subsection (4):
Conditions for subsection (4.2) (4.1) Subsection (4.2) applies in respect of a particular
taxation year of a particular corporation if the following conditions are met: (a) the particular corporation has an amount of tax
payable for the year under Part IV; (b) the particular corporation has claimed amounts
under paragraph 186(1)(c) or (d) in respect of the year; and (c) the particular corporation would, in the absence of paragraphs 186(1)(c) and (d), have an amount determined, at the end of the year, under both paragraph (a) of the definition eligible refundable dividend tax on hand and paragraph (b) of the definition non-eligible refundable dividend tax on hand in subsection (4).
Part IV tax — allocation of losses (4.2) If this subsection applies in respect of a particular
taxation year of a corporation, for the purpose of determining the amount under paragraph (a) of the definition eligible refundable dividend tax on hand in subsection (4), in respect of the corporation at the end of the year, the amount determined under subsection 186(1) in respect of the corporation for the year is deemed to be the amount determined by the formula A+B−C
where A
is the amount determined under paragraph 186(1)(a) in respect of the corporation for the year in respect of eligible dividends;
B
is the amount determined under paragraph 186(1)(b) in respect of the corporation for the year in respect of dividends that resulted in dividend refunds from the eligible refundable dividend tax on hand of other corporations; and
C
is the amount determined by the formula 38 1/3% (D + E) − (F + G)
where D
is the amount claimed by the corporation under paragraph 186(1)(c) for the year,
E
is the amount claimed by the corporation under paragraph 186(1)(d) for the year,
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F
is the amount determined under paragraph 186(1)(a) in respect of the corporation for the year in respect of taxable dividends (other than eligible dividends), and
G
is the amount determined under paragraph 186(1)(b) in respect of the corporation for the year in respect of dividends that resulted in dividend refunds from the non-eligible refundable dividend tax on hand of other corporations.
(2) Subsection (1) applies to taxation years that begin after 2018. 16 (1) Section 142.5 of the Act is amended by adding the following after subsection (3):
Proceeds — mark-to-market property (4) For greater certainty, if a taxpayer is a financial institution in a taxation year and disposes of a share that is mark-to-market property of the taxpayer for the year, the taxpayer’s proceeds from the disposition do not include any amount that would otherwise be proceeds from the disposition to the extent that the amount is deemed by subsection 84(2) or (3) to be a dividend received except to the extent the dividend is deemed by subparagraph 88(2)(b)(ii) not to be a dividend. (2) Subsection (1) applies in respect of dispositions that occur after February 26, 2018. 17 (1) The definition political activity in subsection 149.1(1) of the Act is repealed. (2) The definition charitable purposes in subsection 149.1(1) of the Act is replaced by the following: charitable purposes includes the disbursement of funds to a qualified donee; (fins de bienfaisance) (3) Paragraph (a) of the definition charitable organization in subsection 149.1(1) of the Act is replaced by the following: (a) constituted and operated exclusively for charitable purposes, (a.1) all the resources of which are devoted to charitable activities carried on by the organization itself, (4) Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order:
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charitable activities includes public policy dialogue and development activities carried on in furtherance of a charitable purpose; (activités de bienfaisance) (5) The portion of subsection 149.1(1.1) of the Act before paragraph (a) is replaced by the following:
Exclusions (1.1) For the purposes of paragraphs (2)(b), (3)(b) and (4)(b) and subsection (21), the following shall be deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee: (6) Subsection 149.1(1.1) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraph (b). (7) Paragraphs 149.1(6)(b) and (c) of the Act are replaced by the following: (b) in any taxation year, it disburses not more than 50% of its income for that year to qualified donees; or (c) it disburses income to a registered charity that the
Minister has designated in writing as a charity associated with it.
(8) Subsections 149.1(6.1) and (6.2) of the Act are
replaced by the following: Charitable purposes (6.1) For the purposes of the definition charitable foundation in subsection (1), a corporation or trust that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes.
Charitable purposes (6.2) For the purposes of the definition charitable organization in subsection (1), an organization that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes. (9) Subsection 149.1(6.201) of the Act is replaced by the following:
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Activities of Canadian amateur athletic associations (6.201) For the purposes of the definition Canadian
amateur athletic association in subsection (1), an association that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to devote that part of its resources to its exclusive purpose and exclusive function. (10) Subsection 149.1(10) of the Act is replaced by the following:
Deemed charitable activity (10) An amount paid by a charitable organization to a qualified donee that is not paid out of the income of the charitable organization is deemed to be a devotion of a resource of the charitable organization to a charitable activity carried on by it. (11) Section 149.1 of the Act is amended by adding
the following after subsection (10):
Public policy activities (10.1) Subject to subsections (6.1) and (6.2), public policy dialogue and development activities carried on by an organization, corporation or trust in support of its stated purposes shall be considered to be carried on in furtherance of those purposes and not for any other purpose. (12) Subsections (1), (2), (7) and (10) are deemed
to have come into force (a) on June 29, 2012 in respect of organizations, corporations and trusts that are registered charities on September 14, 2018 and in respect of associations that are registered Canadian amateur athletic associations on that date; and (b) on September 14, 2018 in any other case. (13) Subsections (3), (4), (6), (8) and (11) are
deemed to have come into force (a) on January 1, 2008 in respect of organizations, corporations and trusts that are registered charities on September 14, 2018; and (b) on September 14, 2018 in any other case.
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(14) Subsection (9) is deemed to have come into force (a) on January 1, 2012 in respect of associations
that are registered Canadian amateur athletic associations on September 14, 2018; and (b) on September 14, 2018 in any other case.
18 (1) Paragraph 152(1)(b) of the Act is replaced
by the following: (b) the amount of tax, if any, deemed by subsection
120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 125.4(3), 125.5(3), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year. (2) Subparagraph 152(4)(b)(iii) of the French version of the Act is replaced by the following: (iii) est établie par suite de la conclusion d’une opération impliquant le contribuable et une personne non-résidente avec laquelle il avait un lien de dépendance, (3) Subparagraph 152(4)(b)(iii) of the Act is replaced by the following: (iii) is made (A) as a consequence of a transaction involving
the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length, or (B) in respect of any income, loss or other amount in relation to a foreign affiliate of the taxpayer, (4) Subsection 152(4) of the Act is amended by adding the following after paragraph (b.3): (b.4) the assessment, reassessment or additional assessment is made before the day that is six years after the end of the normal reassessment period for the taxpayer in respect of the year if (i) a reassessment of tax for the year was required under subsection (6), or would have been so required if the taxpayer had claimed an amount by filing the prescribed form referred to in that subsection on or before the day referred to in that subsection, in order to take into account a deduction
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claimed under section 111 in respect of a loss for a subsequent taxation year, (ii) an assessment, reassessment, additional assessment of tax or notification that no tax is payable for the subsequent taxation year referred to in subparagraph (i) was made or issued after the normal reassessment period in respect of the subsequent taxation year as a consequence of a transaction involving the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length, and (iii) the assessment, reassessment, additional assessment or notification that no tax is payable referred to in subparagraph (ii) reduced the amount of the loss for the subsequent taxation year;
(5) The portion of subsection 152(4.01) of the Act before paragraph (a) is replaced by the following:
Extended period of assessment (4.01) Notwithstanding subsections (4) and (5), an assessment, reassessment or additional assessment to which paragraph (4)(a), (b), (b.1), (b.3), (b.4) or (c) applies in respect of a taxpayer for a taxation year may be made after the taxpayer’s normal reassessment period in respect of the year to the extent that, but only to the extent that, it can reasonably be regarded as relating to,
(6) Subparagraph 152(4.01)(b)(iii) of the Act is replaced by the following: (iii) the transaction, income, loss or other amount
referred to in subparagraph (4)(b)(iii), (7) Subsection 152(4.01) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) if paragraph (4)(b.4) applies to the assessment, reassessment or additional assessment, the reduction under subparagraph (4)(b.4)(iii). (8) Paragraph 152(4.2)(b) of the Act is replaced by the following: (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or
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(3), 122.8(4), 122.9(2), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.
(9) Subsections (1) and (8) apply to the 2018 and
subsequent taxation years. (10) Subsection (2) is deemed to have come into force on February 27, 2018. (11) Subsections (3) and (6) apply to taxation years of a taxpayer that begin after February 26, 2018. (12) Subsections (4), (5) and (7) apply in respect
of a taxation year if a reassessment of tax for the year was required under subsection 152(6) of the Act, or would have been so required if the taxpayer had claimed an amount by filing the prescribed form referred to in that subsection on or before the day referred to in that subsection, in order to take into account a deduction claimed under section 111 of the Act in respect of a loss for a subsequent taxation year that ends after February 26, 2018. 19 (1) Subsection 163(2) of the Act is amended by adding the following after paragraph (c.3): (c.4) the amount, if any, by which (i) the total of all amounts each of which is an
amount that would be deemed by section 122.8 to be paid by that person for the year or, where that person is the qualified relation of an individual for that year (within the meaning assigned by subsection 122.8(1)), by that individual, if that total were calculated by reference to the information provided in the person’s return of income (within the meaning assigned by subsection 122.8(1)) for the year exceeds (ii) the total of all amounts each of which is an
amount that is deemed by section 122.8 to be paid by that person or by an individual of whom the person is the qualified relation for the year (within the meaning assigned by subsection 122.8(1)), (2) Subsection (1) applies to the 2018 and subsequent taxation years.
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20 (1) Subsection 188.2(2) of the Act is amended
by adding “or” at the end of paragraph (d) and by replacing paragraphs (e) to (g) with the following: (e) in the case of a person that is a registered charity
or registered Canadian amateur athletic association, if the person devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office. (2) Subsection (1) is deemed to have come into force (a) on June 29, 2012 in respect of organizations,
corporations and trusts that are registered charities on September 14, 2018 and in respect of associations that are registered Canadian amateur athletic associations on that date; and (b) on September 14, 2018 in any other case. 21 (1) Subsection 212.1(1) of the Act is replaced by the following:
Non-arm’s length sales of shares by non-residents 212.1 (1) Subsection (1.1) applies if a non-resident person disposes of shares (in this section referred to as the “subject shares”) of any class of the capital stock of a corporation resident in Canada (in this section referred to as the “subject corporation”) to another corporation resident in Canada (in this section referred to as the “purchaser corporation”) with which the non-resident person does not (otherwise than because of a right referred to in paragraph 251(5)(b)) deal at arm’s length and, immediately after the disposition, the subject corporation is connected (within the meaning that would be assigned by subsection 186(4) if the references in that subsection to “payer corporation” and “particular corporation” were read as “subject corporation” and “purchaser corporation”, respectively, and if section 186 were read without reference to its subsection (6)) with the purchaser corporation. (2) The portion of paragraph 212.1(1.1)(a) of the Act before subparagraph (i) is replaced by the following: (a) the amount, if any, by which the fair market value
of any consideration (other than any share of the capital stock of the purchaser corporation) received by the non-resident person referred to in subsection (1) from the purchaser corporation for the subject shares
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exceeds the paid-up capital in respect of the subject shares immediately before the disposition shall, for the purposes of this Act, be deemed to be a dividend (3) Subsection 212.1(1.2) of the Act is replaced by the following:
Deemed consideration (1.2) For the purposes of subsections (1) and (1.1), if, in
the absence of this subsection, no consideration would be received by the non-resident person referred to in subsection (1) from the purchaser corporation for the subject shares, the non-resident person is deemed to receive consideration other than shares of the capital stock of the purchaser corporation from the purchaser corporation for the subject shares, the fair market value of which is equal to the amount, if any, by which the fair market value of the subject shares disposed of by the non-resident person exceeds the amount of any increase because of the disposition in the fair market value of the shares of the capital stock of the purchaser corporation. (4) The portion of paragraph 212.1(3)(a) of the Act before subparagraph (i) is replaced by the following: (a) a non-resident person shall, for greater certainty,
be deemed not to deal at arm’s length with a purchaser corporation at the time of a disposition described in subsection (1) if the non-resident person was, (5) Paragraph 212.1(3)(b) of the Act is replaced by
the following: (b) for the purposes of determining whether or not a
non-resident person referred to in paragraph (a) was a member of a group of less than six persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by any of the following persons shall be deemed to be owned at that time by the non-resident person and not by the person who actually owned the shares at that time: (i) the non-resident person’s child (within the meaning assigned by subsection 70(10)), who is under 18 years of age, or the non-resident person’s spouse or common-law partner, (ii) a trust of which the non-resident person, a person described in subparagraph (i) or a corporation described in subparagraph (iii) is a beneficiary, (iii) a corporation controlled by the non-resident person, a person described in subparagraph (i), a
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trust described in subparagraph (ii) or any combination thereof, and (iv) a partnership of which the non-resident person or a person described in one of subparagraphs (i) to (iii) is a majority-interest partner or a member of a majority-interest group of partners (as defined in subsection 251.1(3)); (6) Subsection 212.1(3) of the Act is amended by
adding “and” at the end of paragraph (d) and by repealing paragraph (e). (7) The portion of paragraph 212.1(4)(b) of the Act before subparagraph (ii) is replaced by the following: (b) it is not the case that, at the time of the disposition, or as part of a transaction or event or series of transactions or events that includes the disposition, a non-resident person (i) holds, directly or indirectly, shares of the capital stock of the purchaser corporation, and (8) Section 212.1 of the Act is amended by adding the following after subsection (4):
Tiered trusts and partnerships (5) For the purposes of this section and paragraph (k) of
the definition proceeds of disposition in section 54, a person or partnership that is, at any time, a beneficiary under a trust (other than a trust that is the non-resident person referred to in subsection (1)), or a member of a partnership (such trust or partnership referred to in this subsection as the “particular conduit”), that is a beneficiary under a trust or member of a partnership (such trust or partnership referred to in this subsection as the “other conduit”) is deemed (a) to be a beneficiary under or member of, as the case
may be, the other conduit; and (b) to hold the interest in the other conduit that is held by the particular conduit in the proportion expressed by the formula A/B
where A
is the portion of the fair market value, at that time, of the person or partnership’s interest in the particular conduit that is attributable to the interest in the other conduit held by the particular conduit, and
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B
is the total fair market value, at that time, of all direct interests (determined without reference to this subsection) in the other conduit.
Trusts and partnerships look-through rule (6) The following rules apply for the following purposes: (a) for the purposes of this subsection and subsections (1) and (1.1), if at any time an interest (in this paragraph referred to as the “pertinent interest”) in a trust or a partnership (each referred to in this subsection as a “conduit”) is disposed of by a person or partnership with an interest as a beneficiary under the conduit or that is a member of the conduit (each referred to in this subsection as a “holder”), as the case may be, to a purchaser and any portion of the fair market value of the pertinent interest is attributable to shares of the capital stock of a corporation resident in Canada held, directly or indirectly (unless all of the shares are held indirectly through one or more non-resident corporations), by the conduit (in this paragraph referred to as the “shares held by the conduit”), then (i) the holder is deemed, on a class-by-class basis,
to have disposed, at that time, of the shares held by the conduit to the purchaser, and the purchaser is deemed to have acquired the shares, in the proportion expressed by the formula A/B
where A
is the portion of the fair market value, at that time, of the pertinent interest that is attributable to the shares held by the conduit, and
B
is the total fair market value, at that time, of the shares held by the conduit, and
(ii) the holder is deemed to have received from the purchaser and the purchaser is deemed to have paid to the holder, as consideration for the shares deemed to have been disposed of in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula A × B/C
where A
is the fair market value of the consideration (other than any share of the capital stock of the
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purchaser corporation) that is received by the holder from the purchaser for the pertinent interest, B
is the amount determined for A in subparagraph (i), and
C
is the total fair market value of the pertinent interest;
(b) for the purposes of subsections (1) and (1.1) and paragraph (c), if at any time a conduit (other than a non-resident trust) disposes of shares of the capital stock of a corporation resident in Canada to a purchaser, then (i) each holder of an interest in the conduit is
deemed, on a class-by-class basis, to have disposed, at that time, of the shares to the purchaser in the proportion expressed by the formula A/B
where A
is the fair market value, at that time, of the holder’s interest in the conduit, and
B
is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit, and
(ii) each holder of an interest in the conduit is
deemed to have received from the purchaser and the purchaser is deemed to have paid to each such holder, as consideration for the shares deemed to have been disposed of in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula A × B/C
where A
is the fair market value of the consideration (other than any share of the capital stock of the purchaser corporation) that is received by the conduit from the purchaser for the shares,
B
is the amount determined for A in subparagraph (i), and
C
is the amount determined for B in subparagraph (i);
(c) for the purposes of subsections (1) and (1.1), if at any time a conduit acquires shares of the capital stock of a corporation resident in Canada from a vendor, then (i) each holder of an interest in the conduit is deemed to have acquired, at that time, the shares
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from the vendor, on a class-by-class basis, in the proportion expressed by the formula A/B
where A
is the fair market value, at that time, of the holder’s interest in the conduit, and
B
is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit, and
(ii) each holder of an interest in the conduit is
deemed to have paid to the vendor and the vendor is deemed to have received from each such holder, as consideration for the shares deemed to have been acquired in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula A × B/C
where A
is the fair market value of the consideration (other than any share of the capital stock of the purchaser corporation) that is paid by the conduit to the vendor for the shares,
B
is the amount determined for A in subparagraph (i), and
C
is the amount determined for B in subparagraph (i); and
(d) for the purpose of determining whether the subject corporation is connected with the purchaser corporation for the purposes of subsection (1) at any time, if at that time a conduit owns shares of the capital stock of the subject corporation, each holder of an interest in the conduit is deemed to own, at that time, the shares of each class of the capital stock of the subject corporation that are owned by the conduit the number of which is determined by the formula A × B/C
where A
is the total number of shares of the class of the capital stock of the subject corporation that are owned by the conduit at that time,
B
is the fair market value, at that time, of the holder’s interest in the conduit, and
C
is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit.
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Avoidance of subsections (5) and (6) (7) The amounts determined for A and B in paragraph
(5)(b), for A and B in subparagraph (6)(c)(i) and for B and C in paragraph (6)(d) are, in respect of an interest as a beneficiary under a trust held by a person or partnership, deemed to be equal to one if (a) the person or partnership’s share of the accumulating income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power; and (b) it can reasonably be considered that one of the
reasons for the discretionary power is to avoid or limit the application of subsection (1.1).
(9) Subsections (1) to (8) apply in respect of dispositions that occur after February 26, 2018. 22 The portion of section 231 of the Act before the first definition is replaced by the following:
Definitions 231 In sections 231.1 to 231.8, 23 The portion of subsection 231.6(7) of the Act before paragraph (a) is replaced by the following:
Time period not to count (7) The period of time between the day on which an application for review of a requirement is made pursuant to subsection (4) and the day on which the application is finally disposed of shall not be counted in the computation of 24 The Act is amended by adding the following after section 231.7:
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Time period not to count 231.8 The following periods of time shall not be counted
in the computation of the period of time within which an assessment may be made for a taxation year of a taxpayer under subsection 152(4): (a) where the taxpayer is served a notice of a requirement under subsection 231.2(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and (b) where an application is commenced by the Minister under subsection 231.7(1) to order the taxpayer to provide any access, assistance, information or document, the period of time between the day on which the taxpayer files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of. 25 (1) Subsection 233.4(4) of the Act is replaced by the following:
Returns respecting foreign affiliates (4) A reporting entity for a taxation year or fiscal period
shall file with the Minister for the year or period a return in prescribed form in respect of each foreign affiliate of the entity in the year or period within 12 months after the end of the year or period. (2) Subsection 233.4(4) of the Act is replaced by
the following: Returns respecting foreign affiliates (4) A reporting entity for a taxation year or fiscal period
shall file with the Minister for the year or period a return in prescribed form in respect of each foreign affiliate of the entity in the year or period within 10 months after the end of the year or period. (3) Subsection (1) applies to taxation years of a taxpayer, and fiscal periods of a partnership, that begin in 2020. (4) Subsection (2) applies to taxation years of a
taxpayer, and fiscal periods of a partnership, that begin after 2020. 26 Paragraph 241(4)(e) of the Act is amended by striking out “or” at the end of subparagraph (xi), by adding “or” at the end of subparagraph (xii)
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and by adding the following after subparagraph (xii): (xiii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code, in response to a request made pursuant to (A) an administrative arrangement entered into
under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or (B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;
27 (1) The definition SLA compensation payment in subsection 260(1) of the Act is replaced by the following:
SLA compensation payment means an amount paid pursuant to (a) a securities lending arrangement as compensation for an underlying payment; or (b) a specified securities lending arrangement as compensation for an underlying payment, including, if the property transferred or lent is described in subparagraph (a)(ii) of the definition specified securities lending arrangement, as compensation for a taxable dividend paid on a share described in subparagraph (a)(i) of that definition; (paiement compensatoire (MPVM)) (2) Subsection 260(1) of the Act is amended by adding the following in alphabetical order:
specified securities lending arrangement means an arrangement, other than a securities lending arrangement, under which (a) a particular person (referred to in this definition as a “transferor”) transfers or lends at any particular time a property to another person (referred to in this definition as a “transferee”) and the property is (i) a particular share described in paragraph (a) of
the definition qualified security, or
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(ii) a property in respect of which the following
conditions are met: (A) the property is (I) an interest in a partnership, or (II) an interest as a beneficiary under a trust,
and (B) all or any part of the fair market value of the
property, immediately before the particular time, is derived, directly or indirectly, from a share described in subparagraph (i), (b) it may reasonably be expected, at the particular
time, that the transferee — or a person that does not deal at arm’s length with, or is affiliated with, the transferee — will transfer or return after the particular time to the transferor — or a person that does not deal at arm’s length with, or is affiliated with, the transferor (referred to in this definition as a “substitute transferor”) — a property that is identical or substantially identical to the property so transferred or lent, and (c) the transferor’s (together with any substitute transferor’s) risk of loss or opportunity for gain or profit with respect to the particular property is not changed in any material respect; (mécanisme de prêt de valeurs mobilières déterminé) (3) The portion of subsection 260(5) of the Act before paragraph (a) is replaced by the following:
Where subsection (5.1) applies (5) Subsection (5.1) applies to a taxpayer for a taxation
year in respect of a particular amount (other than an amount received as proceeds of disposition or an amount received by a person under an arrangement where it may reasonably be considered that one of the main reasons for the person entering into the arrangement was to enable the person to receive an SLA compensation payment pursuant to a securities lending arrangement, or a dealer compensation payment, that would be deductible in computing the taxable income, or not included in computing the income, for any taxation year of the person) received by the taxpayer in the taxation year (4) Paragraph 260(6)(a) of the Act is replaced by the following: (a) if the taxpayer is a registered securities dealer and the particular amount is deemed by subsection (5.1) to have been received as a taxable dividend, no more
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than 2/3 of the particular amount (unless, for greater certainty, the particular amount is an amount for which a deduction in computing income may be claimed under subsection (6.1) by the taxpayer); or
(5) The portion of subsection 260(6.1) of the Act before paragraph (a) is replaced by the following:
Deductible amount (6.1) There may be deducted in computing a corporation’s income under Part I from a business or property for a taxation year an amount equal to the lesser of (6) Subsections (1) to (5) apply in respect of amounts paid or payable, or received or receivable, as compensation for dividends after February 26, 2018. However, subsections (1) to (5) do not apply in respect of amounts paid or payable, or received or receivable, as compensation for dividends after February 26, 2018 and before October 2018, if they are pursuant to a written arrangement entered into before February 27, 2018.
R.S., c. C-46
Criminal Code 28 Paragraph 462.48(2)(c) of the Criminal Code is replaced by the following: (c) the type of information or book, record, writing,
return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of the Income Tax Act, Part IX of the Excise Tax Act or the Excise Act, 2001 to which access is sought or that is proposed to be examined or communicated; and
R.S., c. 30 (4th Supp.)
Mutual Legal Assistance in Criminal Matters Act 29 The definition agreement in subsection 2(1) of
the Mutual Legal Assistance in Criminal Matters Act is replaced by the following: agreement means
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(a) a treaty, convention or other international agreement that is in force, to which Canada is a party and that contains a provision respecting mutual legal assistance in criminal matters, or (b) to the extent of their application to criminal investigations or prosecutions and except for the purposes of Parts II and III of this Act, the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol or other international instrument, as ratified by Canada, or a comprehensive tax information exchange agreement that has effect and to which Canada is a party or a tax treaty, as defined in subsection 248(1) of the Income Tax Act; (accord) 30 Subsection 5(1) of the Act is replaced by the following:
Publication in Canada Gazette 5 (1) Unless the agreement has been published under
subsection (2), an agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) — or the provisions respecting mutual legal assistance in criminal matters contained in a convention or other international agreement — must be published in the Canada Gazette no later than 60 days after it comes into force. 31 Section 7 of the Act is replaced by the following:
Functions of Minister 7 (1) The Minister is responsible for the implementation of every agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) and for the administration of this Act.
How request dealt with (2) When a request is made to the Minister under an agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) by a state or entity or a Canadian competent authority, the Minister shall deal with the request in accordance with the agreement and this Act.
How request dealt with (3) When a request made by a state or entity under an
agreement referred to in paragraph (b) of the definition agreement in subsection 2(1) is presented to the Minister by the Minister of National Revenue, the Minister shall deal with the request in accordance with the agreement and this Act.
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32 Subsection 8(1) of the Act is replaced by the
following: Limitation — requests under agreements 8 (1) If a request for mutual legal assistance is made under an agreement, the Minister may not give effect to the request by means of the provisions of this Part unless the agreement provides for assistance with respect to the subject-matter of the request. 33 The Act is amended by adding the following after section 22.05:
Orders to gather tax information 22.06 (1) A judge of the province to whom an application is made under subsection 17(2) with respect to an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would have constituted an offence referred to in subsection 462.48(1.1) of the Criminal Code may make an order for the gathering of the information or documents referred to in paragraph 462.48(2)(c) of that Act.
Criminal Code applies (2) Subject to subsection (3), an order made under subsection (1) may be obtained and made in accordance with subsections 462.48(1) to (5) of the Criminal Code and executed in the manner provided for in that Act, with any necessary modifications. Provisions applicable to order (3) Paragraphs 18(2)(b) and (c), subsections 18(3) to (9)
and sections 19 to 22, other than paragraph 19(1)(a), apply, with any necessary modifications, in respect of an order made under subsection (1) and prevail over any provisions of the Criminal Code that are inconsistent with them. 2016, c. 14
An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act 34 Subsection 66(1) of An Act to amend the
Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act is (a) amended by replacing the clause 60(e)(ii)(A) that it enacts with the following:
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(A) the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.1) or (1.2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and (b) amended by replacing the subparagraph
60(e.1)(i) that it enacts with the following:
(i) the total of all amounts each of which is an
amount payable by the taxpayer for the year as an employee’s contribution under subsection 8(1.1) or (1.2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and
C.R.C., c. 945
Income Tax Regulations 35 (1) The Income Tax Regulations are amended
by adding the following after section 202: Requirement to file 203 Every institution that is a designated educational institution (as defined in subsection 118.6(1) of the Act) because of paragraph (a) of that definition shall make an information return in prescribed form in respect of each individual enrolled at that institution who is a qualifying student (as defined in subsection 118.6(1)) for a month in a taxation year. (2) Subsection (1) applies to the 2019 and subsequent taxation years. 36 (1) Subsection 205(3) of the Regulations is
amended by adding the following in alphabetical order: Tuition and Enrolment Certificate
(2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2019. 37 (1) Subsection 205.1(1) of the Regulations is amended by adding the following in alphabetical order:
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Tuition and Enrolment Certificate
(2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2019. 38 (1) Subsection 209(1) of the Regulations is replaced by the following: 209 (1) A person who is required by section 200, 201,
202, 203, 204, 212, 214, 215, 217 or 218, subsection 223(2) or section 228, 229, 230, 232, 233 or 234 to make an information return shall forward to each taxpayer to whom the return relates two copies of the portion of the return that relates to that taxpayer. (2) Subsection 209(5) of the Regulations is replaced by the following: (5) A person may provide a Statement of Remuneration Paid (T4) information return or a Tuition and Enrolment Certificate, as required under subsection (1), as a single document in an electronic format (instead of the two copies required under subsection (1)) to the taxpayer to whom the return relates, on or before the date on which the return is to be filed with the Minister, unless (a) the specified criteria referred to in section 221.01 of the Act are not met; (b) the taxpayer has requested that the information return be provided in paper format; or (c) at the time the return is required to be issued, (i) if the return is a T4, the taxpayer is on extended
leave or is no longer an employee of the person, or (ii) the taxpayer cannot reasonably be expected to
have access to the information return in electronic format.
(3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2019. 39 (1) The definition designated person or partnership in subsection 5907(1) of the Regulations is replaced by the following: designated person or partnership, in respect of a taxpayer at any time, means (a) the taxpayer,
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(b) a person or partnership that is at that time (i) a person (other than a partnership) that does
not, at that time, deal at arm’s length with the taxpayer, or (ii) a partnership a member of which is, at that time, a designated person or partnership in respect of the taxpayer under this definition, and (c) if a foreign affiliate of the taxpayer is an original corporation that undergoes a division in respect of which subsection 15(1.5) of the Act applies, a new corporation in respect of the division; (personne ou société de personnes désignée)
(2) The portion of subparagraph 5907(2)(f)(ii) of
the Regulations before clause (A) is replaced by the following: (ii) subject to subsections (2.01) and (2.011), does
not arise with respect to a disposition (other than a disposition to which subsection (9) applies), of property by the affiliate, (3) The portion of subparagraph 5907(2)(j)(iii) of the Regulations before clause (A) is replaced by the following: (iii) subject to subsections (2.01) and (2.011), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies), of property by the affiliate, (4) Section 5907 of the Regulations is amended by adding the following after subsection (2.01): (2.011) Subparagraphs (2)(f)(ii) and (j)(iii) and subsection (5.1) do not apply to a particular disposition of property (referred to in this subsection as the “affiliate property”) by a particular foreign affiliate of a taxpayer to another foreign affiliate of the taxpayer if (a) the particular disposition is a disposition referred
to in subparagraph 15(1.5)(c)(i) of the Act; (b) all of the shares of the capital stock of the other affiliate are owned, at a particular time that is within 180 days after the day that includes the time of the particular disposition, by a person or partnership that at the particular time is not a designated person or partnership in respect of the taxpayer; and
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(c) the affiliate property is not disposed of by the other affiliate as part of a series of transactions or events that includes the particular disposition.
(5) Subsection (1) is deemed to have come into force on July 27, 2018. (6) Subsections (2) to (4) apply in respect of dispositions that occur after October 23, 2012.
Coordinating Amendments 2016, c. 14
40 (1) If subsection 66(1) of An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act (in this section referred to as the “other Act”) comes into force before section 34 of this Act, then (a) that section 34 is deemed never to have come into force and is repealed; (b) clause 60(e)(ii)(A) of the Income Tax Act is replaced by the following: (A) the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.1) or (1.2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and (c) subparagraph 60(e.1)(i) of the Act is replaced by the following:
(i) the total of all amounts each of which is an
amount payable by the taxpayer for the year as an employee’s contribution under subsection 8(1.1) or (1.2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and (2) If subsection 66(1) of the other Act comes into
force on the same day as section 34 of this Act, that section 34 is deemed to have come into force before that subsection 66(1).
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PART 2
Amendments to the Excise Tax Act (GST/HST Measures) and to Related Legislation R.S., c. E-15
Excise Tax Act 41 (1) Subsection 123(1) of the Excise Tax Act is amended by adding the following in alphabetical order:
emission allowance means (a) an allowance, credit or similar instrument (other than a prescribed allowance, credit or instrument) that (i) is issued or created by, or on behalf of, (A) a government, a government of a foreign country, a government of a political subdivision of a country, a supranational organization or an international organization (each of which is in this definition referred to as a “regulator”), (B) a board, commission or other body established by a regulator, or (C) an agency of a regulator, (ii) can be used to satisfy a requirement under (A) a scheme or arrangement implemented by,
or on behalf of, a regulator to regulate greenhouse gas emissions, or (B) a prescribed scheme or arrangement, and (iii) represents a specific quantity of greenhouse
gas emissions expressed as carbon dioxide equivalent, or (b) a prescribed property; (unité d’émission)
investment limited partnership means a limited partnership, the primary purpose of which is to invest funds in property consisting primarily of financial instruments, if (a) the limited partnership is, or forms part of an arrangement or structure that is, represented or promoted as a hedge fund, investment limited partnership,
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mutual fund, private equity fund, venture capital fund or other similar collective investment vehicle, or (b) the total value of all interests in the limited partnership held by listed financial institutions is 50% or more of the total value of all interests in the limited partnership; (société en commandite de placement)
(2) The definition emission allowance, as enacted
by subsection (1), is deemed to have come into force on June 27, 2018 but also applies in respect of any supply made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day. (3) The definition investment limited partnership, as enacted by subsection (1), is deemed to have come into force on September 8, 2017. 42 (1) Section 132 of the Act is amended by adding the following after subsection (5):
Residence of investment limited partnerships (6) For the purposes of this Part but subject to subsection (2), an investment limited partnership is deemed not to be resident in Canada at any time if, at that time, the total value of all interests in the partnership held by nonresident members of the partnership (other than prescribed members) is 95% or more of the total value of all interests in the partnership. (2) Subsection (1) is deemed to have come into force on September 8, 2017. 43 (1) Subsection 149(5) of the Act is amended by
striking out “and” at the end of paragraph (f) and by adding the following after that paragraph: (f.1) an investment limited partnership; and (2) Subsection (1) applies in respect of
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(a) any taxation year of a person that begins after 2018; and (b) the taxation years of a person that begin in
2018 if the person elects to have subsection (1) apply in respect of those taxation years. (3) An election under paragraph (2)(b) is to (a) be made in prescribed form containing prescribed information; and (b) be filed with the Minister of National Revenue in prescribed manner on or before the day that is 60 days after the day on which this Act receives royal assent or any later day that the Minister of National Revenue may allow.
(4) If a person makes an election under paragraph (2)(b), the references in subsection 244.1(4) of the Act, as enacted by subsection 46(1), to “2018” and “2019” are to be read as “2017” and “2018”, respectively, in applying that subsection 244.1(4) in respect of the person. 44 (1) Section 221 of the Act is amended by
adding the following after subsection (2):
Exception — emission allowance (2.1) A supplier (other than a prescribed supplier) that makes a taxable supply of an emission allowance is not required to collect tax under Division II payable by the recipient in respect of the supply. (2) Subsection (1) is deemed to have come into force on June 27, 2018 but also applies in respect of any supply of an emission allowance made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day, except that in respect of those supplies subsection 221(2.1) of the Act, as enacted by subsection (1), is to be read as follows: (2.1) A supplier (other than a prescribed supplier) that makes a taxable supply of an emission allowance is not required to collect any amount of tax under Division II that is payable by the recipient in respect of the supply and that was not collected before June 27, 2018.
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45 (1) The portion of subsection 228(4) of the Act
before paragraph (a) is replaced by the following: Real property and emission allowance — selfassessment (4) If tax under Division II is payable by a person in respect of a supply of property that is real property or an emission allowance and the supplier is not required to collect the tax and is not deemed to have collected the tax, (2) Subsection (1) is deemed to have come into force on June 27, 2018 but also applies in respect of any supply of an emission allowance made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day, except that in respect of those supplies subsection 228(4) of the Act, as amended by subsection (1), is to be read as follows: (4) If a supply of an emission allowance is made to a person, the following rules apply in respect of the tax under Division II that is payable in respect of the supply and that has not been collected before June 27, 2018 (in this subsection referred to as the “uncollected tax”): (a) to the extent that the uncollected tax became payable before June 27, 2018, (i) if the person is a registrant and acquired the emission allowance for use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return for the reporting period that includes June 27, 2018 is required to be filed, pay the uncollected tax to the Receiver General and report the uncollected tax in that return, and (ii) in any other case, the person shall, on or before
July 31, 2018, pay the uncollected tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the uncollected tax in prescribed form containing prescribed information; and (b) to the extent that the uncollected tax became payable after June 26, 2018, (i) if the person is a registrant and acquired the emission allowance for use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return for the reporting period
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in which the uncollected tax became payable is required to be filed, pay the uncollected tax to the Receiver General and report the uncollected tax in that return, and (ii) in any other case, the person shall, on or before the last day of the month following the calendar month in which the uncollected tax became payable, pay the uncollected tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the uncollected tax in prescribed form containing prescribed information.
46 (1) Section 244.1 of the Act is amended by adding the following after subsection (3):
Fiscal year — investment limited partnership (4) If a particular fiscal year of an investment limited partnership begins in 2018 and includes January 1, 2019 and the investment limited partnership would be a selected listed financial institution throughout a reporting period in the particular fiscal year if the particular fiscal year began on January 1, 2019 and ended on December 31, 2019, the following rules apply: (a) the particular fiscal year ends on December 31, 2018; (b) subject to subsection (2), the fiscal years of the investment limited partnership are calendar years as of January 1, 2019; (c) any election made by the investment limited partnership under section 244 ceases to have effect as of January 1, 2019; and (d) if the first taxation year of the investment limited partnership that begins after 2018 does not begin on January 1, 2019, for the purposes of this Part (other than section 149) the investment limited partnership is deemed, for the period beginning on January 1, 2019 and ending on the day preceding the first day of that taxation year, to be a financial institution, a listed financial institution and a person referred to in subparagraph 149(1)(a)(ix). (2) Subsection (1) is deemed to have come into force on September 8, 2017. 47 (1) Paragraphs 259.1(2)(a) and (b) of the Act
are replaced by the following:
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(a) in the case of a specified person described in paragraph (f) of the definition specified person in subsection (1), the person does not acquire or import the specified property for (i) the purpose of making a supply by way of sale of
the specified property for consideration, or (ii) the purpose of transferring ownership of the
specified property to another person in the course of supplying another property or a service for consideration; and (b) in any other case, the person does not acquire or
import the specified property for (i) the purpose of making a supply by way of sale of the specified property, or (ii) the purpose of transferring ownership of the specified property to another person in the course of supplying another property or a service. (2) Subsection (1) applies to any acquisition or importation of property in respect of which tax (a) becomes payable after July 27, 2018 without
having been paid on or before that day; or (b) is paid after July 27, 2018 without having become payable on or before that day. 48 (1) The portion of subsection 261(1) of the English version of the Act after paragraph (b) is replaced by the following:
tax, net tax, penalty, interest or other obligation under this Part in circumstances where the amount was not payable or remittable by the person, whether the amount was paid by mistake or otherwise, the Minister shall, subject to subsections (2) to (3), pay a rebate of that amount to the person. (2) Section 261 of the Act is amended by adding the following after subsection (2):
Restriction — emission allowance (2.1) A rebate in respect of an amount paid in respect of
a supply of an emission allowance is not to be paid under subsection (1) to a person unless (a) the person paid the amount to the Receiver General; or (b) prescribed circumstances exist or prescribed conditions are met.
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(3) Subsections (1) and (2) are deemed to have
come into force on June 27, 2018 but do not apply in respect of an amount that was, before that day, paid as or on account of, or taken into account as, tax, net tax, penalty, interest or other obligation under Part IX of the Act. 49 (1) Subsection 272.1(3) of the Act is amended
by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) in the case of management or administrative services that are rendered by a general partner of an investment limited partnership to the investment limited partnership under an agreement for the particular supply of those services, (i) if subsection 136.1(2) applies in respect of the particular supply, for each separate supply of those services that is deemed under paragraph 136.1(2)(a) to be made by the general partner for a billing period (within the meaning of that subsection), the separate supply is deemed, despite paragraph 136.1(2)(c), to be made for consideration that becomes due on the last day of the billing period equal to the fair market value of the services rendered under the agreement by the general partner to the investment limited partnership during the billing period, determined as if the general partner were not a member of the investment limited partnership and were dealing at arm’s length with the investment limited partnership, and (ii) in any other case, (A) the general partner is deemed to have made,
and the investment limited partnership is deemed to have received, a separate supply of those services for each reporting period of the general partner during which those services are, or are to be, rendered under the agreement, and (B) each separate supply of those services that is
deemed to be made under clause (A) for a reporting period of the general partner is deemed to be made on the first day of the reporting period for consideration that becomes due on the last day of the reporting period equal to the fair market value of the services rendered under the agreement by the general partner to the investment limited partnership during the reporting period, determined as if the general partner were not a member of the investment limited partnership and were dealing at arm’s length with the investment limited partnership; and
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(c) in any other case, the supply is deemed to have
been made for consideration that becomes due at the time the supply is made equal to the fair market value at that time of the property or service acquired by the partnership determined as if the person were not a member of the partnership and were dealing at arm’s length with the partnership. (2) Section 272.1 of the Act is amended by adding
the following after subsection (7):
Investment limited partnership — supply by general partner (8) For the purposes of this Part, if a general partner of an investment limited partnership renders a management or administrative service to the investment limited partnership, (a) the rendering of the service is deemed not to be done by the general partner as a member of the investment limited partnership; and (b) the supply by the general partner to the investment limited partnership that includes the service is deemed to have been made otherwise than in the course of the investment limited partnership’s activities. (3) For the purposes of subsections (4) to (6) and Part IX of the Act, if management or administrative services are rendered by a general partner of an investment limited partnership to the investment limited partnership under a particular agreement entered into before September 8, 2017 and if some or all of those services are rendered on or after that day, the following rules apply: (a) in respect of the management or administrative services that are rendered on or after September 8, 2017 (referred to in this paragraph as the “subsequent services”), (i) the general partner is deemed to have made, and the investment limited partnership is deemed to have received, a particular supply of the subsequent services and the particular supply is deemed to have been made on September 8, 2017, (ii) the subsequent services are deemed to have been rendered under an agreement for the particular supply and not under the particular agreement and the agreement for the particular supply is deemed to have been entered into on September 8, 2017,
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(iii) any amount that is charged, collected or remitted at any time as or on account of tax under Part IX of the Act in respect of an amount of consideration that is reasonably attributable to the rendering of the subsequent services is deemed to be an amount of tax that is collected at that time in respect of the particular supply, and (iv) if the total of all amounts of tax that are
payable under Part IX of the Act in respect of the particular supply before February 27, 2018 is in excess of the total of the amounts that are deemed under subparagraph (iii) to be amounts collected before that day in respect of that supply, that excess is deemed, despite subsection 272.1(3) of the Act, to have become payable on February 27, 2018 and the general partner is deemed to have collected that excess on that day; and (b) in respect of the management or administrative services, if any, that are rendered before September 8, 2017 (referred to in this paragraph as the “prior services”), (i) the general partner is deemed to have made, and the investment limited partnership is deemed to have received, a supply of the prior services (referred to in this paragraph as the “earlier supply”) and the earlier supply is deemed to have been made on the day on which the particular agreement is entered into, (ii) the prior services are deemed to have been rendered under an agreement for the earlier supply and not under the particular agreement and the agreement for the earlier supply is deemed to have been entered into on the day on which the particular agreement is entered into, and (iii) any amount that is charged, collected or remitted at any time as or on account of tax under Part IX of the Act in respect of an amount of consideration that is reasonably attributable to the rendering of the prior services under the particular agreement is deemed to be an amount of tax that is collected at that time in respect of the earlier supply.
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(4) Subsection (1) applies in respect of any supply made after September 7, 2017. (5) Subsection (2) is deemed to have come into force on September 8, 2017 but also applies in respect of management or administrative services that are rendered under an agreement entered into before that day if an amount was, before that day, charged, collected or remitted as or on account of tax under Part IX of the Act in respect of those services or in respect of any supply made under the agreement. (6) For the purposes of Part IX of the Act, if subsection 272.1(8) of the Act, as enacted by subsection (2), applies in respect of management or administrative services that are rendered before September 8, 2017 by a general partner of an investment limited partnership to the investment limited partnership under an agreement entered into before that day, the following rules apply: (a) subsection 272.1(3) of the Act does not apply
in respect of the supply of the management or administrative services made by the general partner to the investment limited partnership; (b) any amount that the investment limited partnership pays or credits to the general partner after September 7, 2017 that is reasonably attributable to the management or administrative services is deemed to be consideration for the supply of those services by the general partner to the investment limited partnership that becomes due at the time the amount is paid or credited; and (c) if an amount was charged, collected or remitted as or on account of tax in respect of a particular amount — being an amount that the investment limited partnership paid or credited to the general partner before September 8, 2017 and that is reasonably attributable to the management or administrative services — the particular amount is deemed to be consideration for a taxable supply of those services that becomes due at the time the amount is paid or credited.
50 The Act is amended by adding the following after section 289.1:
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Time period not to count 289.2 The following periods of time shall not be counted
in the computation of the period of time within which an assessment of a person may be made under section 296 or 297: (a) if the person is served a notice of a requirement
under subsection 289(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and (b) if an application is commenced by the Minister
under subsection 289.1(1) to order the person to provide any access, assistance, information or document, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of. 51 The portion of subsection 292(7) of the Act before paragraph (a) is replaced by the following:
Time period not to count (7) The period of time between the day on which an application for the review of a requirement is made under subsection (4) and the day on which the application is finally disposed of shall not be counted in the computation of 52 (1) Paragraph 295(5)(d.1) of the Act is replaced
by the following: (d.1) provide confidential information, or allow the
inspection of or access to confidential information, as the case may be, under, and solely for the purpose of, (i) paragraph 33.1(a) of the Old Age Security Act, (ii) an order made under subsection 462.48(3) of the Criminal Code, or (iii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code, in response to a request made pursuant to (A) an administrative arrangement entered into
under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or
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(B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;
(2) Paragraph 295(5)(n) of the Act is replaced by
the following: (n) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act) or in a listed international agreement; or 53 (1) Paragraph 298(1)(b) of the Act is replaced
by the following: (b) in the case of an assessment of tax payable by the
person under Division II in respect of a supply to which subsection 221(2) or (2.1) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed; (2) Subsection (1) is deemed to have come into force on June 27, 2018. SOR/91-26; SOR/2011-56, s. 4; SOR/2013-71, s. 17
Financial Services and Financial Institutions (GST/HST) Regulations 54 (1) The Financial Services and Financial Institutions (GST/HST) Regulations are amended by adding the following after section 4:
Prescribed Member for Subsection 132(6) of the Act 4.1 For the purposes of subsection 132(6) of the Act, the following members of an investment limited partnership are prescribed members: (a) a member that is a non-resident trust if the total
value of the assets of the member in which one or more persons resident in Canada have a beneficial
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interest is more than 5% of the total value of the assets of the member; and (b) a member that is a non-resident limited partnership if the total value of all interests in the member held by persons resident in Canada is more than 5% of the total value of all interests in the member. (2) Subsection (1) is deemed to have come into force on September 8, 2017. SOR/2001-171
Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations 55 (1) The definition distributed investment plan in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations is amended by striking out “or” at the end of paragraph (g), by adding “or” at the end of paragraph (h) and by adding the following after paragraph (h): (i) an investment limited partnership. (régime de
placement par répartition) (2) The definition permanent establishment in subsection 1(1) of the Regulations is amended by adding “and” at the end of paragraph (b) and by replacing paragraphs (c) and (d) by the following: (c) in the case of a partnership that is not an investment plan, (i) if all the members of the partnership are individuals or trusts, any permanent establishment that would be a permanent establishment of the partnership under subsection 2600(2) of the Income Tax Regulations if the partnership were an individual, and (ii) if subparagraph (i) does not apply, any permanent establishment that would be a permanent establishment of the partnership under subsection 400(2) of the Income Tax Regulations if the partnership were a corporation. (établissement stable) (3) The portion of paragraph (b) of the definition provincial series in subsection 1(1) of the
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Regulations before subparagraph (i) is replaced by the following: (b) under the terms of the prospectus, registration
statement, partnership agreement or other similar document for the series, or under the laws of Canada or a province, the conditions for a person owning or acquiring units of the series include the following: (4) The definition series in subsection 1(1) of the
Regulations is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in respect of a partnership, a class of units of the partnership. (série) (5) The definition unit in subsection 1(1) of the Regulations is amended by striking out “and” at the end of paragraph (d) and by adding the following after that paragraph: (d.1) in respect of a partnership, an interest of a person in the partnership; (d.2) in respect of a series of a partnership, a unit of
the partnership of that series; and (6) Subsection (1) applies in respect of any reporting period of a person that begins (a) after 2018; and (b) in 2018 if the person is a listed financial institution throughout the reporting period of the person that includes January 1, 2018.
(7) Subsections (2) to (5) are deemed to have
come into force on September 8, 2017. 56 (1) The portion of section 2 of the Regulations
before paragraph (a) is replaced by the following: Qualifying partnership 2 For the purposes of these Regulations, a partnership that is not an investment plan is a qualifying partnership during a taxation year of the partnership if, at any time in the taxation year, the partnership has (2) Subsection (1) is deemed to have come into
force on September 8, 2017.
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57 (1) The portion of paragraph 11(b) of the Regulations before subparagraph (i) is replaced by the following: (b) under the terms of the prospectus, registration
statement, partnership agreement or other similar document for the financial institution, or under the laws of Canada or a province, the conditions for a person owning or acquiring units of the financial institution include (2) Subsection (1) is deemed to have come into force on September 8, 2017. 58 (1) The portion of the definition plan merger in
subsection 16(1) of the Regulations before paragraph (a) is replaced by the following: plan merger means the merger or combination of two or more trusts, corporations or partnerships, each of which was, immediately before the merger or combination, a distributed investment plan and each of which is referred to in this definition as a “predecessor”, to form one trust, corporation or partnership (referred to in this definition as the “continuing plan”) in such a manner that (2) Paragraph (c) of the definition plan merger in subsection 16(1) of the Regulations is replaced by the following: (c) the merger or combination is otherwise than as a
result of the acquisition of property of a particular trust, corporation or partnership by another trust, corporation or partnership, pursuant to the purchase of that property by the other trust, corporation or partnership or as a result of the distribution of that property to the other trust, corporation or partnership on the winding-up of the particular trust, corporation or partnership. (fusion de régimes) (3) Subsections (1) and (2) are deemed to have
come into force on September 8, 2017. 59 (1) The Regulations are amended by adding the following after section 72:
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Transitional Rules for Investment Limited Partnerships Investment limited partnerships — 2019 73 (1) A particular investment limited partnership to
which subparagraph 149(1)(a)(ix) of the Act does not apply is deemed to be an investment plan that is a distributed investment plan for the following purposes: (a) the purposes of determining under section 30 the percentage for a series of a selected listed financial institution or of another investment limited partnership described in subsection (2), for a participating province and for a particular period (as defined in subsection 16(1)) of the selected listed financial institution or other investment limited partnership and the purposes of determining under section 32 the percentage for a participating province and for a particular period (as defined in subsection 16(1)) of a selected listed financial institution or of another investment limited partnership described in subsection (2), but only if the percentage is to be used in the determination of (i) the positive amount that the financial institution
or other investment limited partnership is required to add, or the negative amount that the financial institution or other investment limited partnership is able to deduct, in determining its net tax under subsection 225.2(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019, (ii) the instalment base under subsection 237(2) of
the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019, (iii) the interim net tax under subsection 228(2.1) of
the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019, or (iv) if a joint election made under section 55 by the financial institution or other investment limited partnership and the manager of the financial institution or other investment limited partnership is in
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effect at any time in a fiscal year of the manager that begins in 2019, (A) an amount that, under paragraph 55(2)(c), is a prescribed amount for the purposes of the description of G in subsection 225.2(2) of the Act for a reporting period in the fiscal year, or (B) the positive amount that the manager is required to add, or the negative amount that the manager is able to deduct, in determining its net tax under subsection 225.2(2) of the Act, having regard to the adaptations made to that subsection under paragraph 55(2)(d), for a reporting period in the fiscal year; (b) the purposes of determining under section 28 an investor percentage of the particular investment limited partnership as of a day in 2018; and (c) the purposes of applying section 52 to the particular investment limited partnership in respect of any information that is requested under that section by a selected listed financial institution or by another investment limited partnership described in subsection (2), but only if the information is required for (i) the determination of a percentage referred to in
paragraph (a) of the financial institution or other investment limited partnership that is to be used in the determination of an amount described in any of subparagraphs (a)(i) to (iv), or (ii) the determination under section 28 of an investor percentage of the financial institution or other investment limited partnership as of a day in 2018.
Investment limited partnerships — 2019 (2) If an investment limited partnership is a selected listed financial institution throughout the reporting period of the investment limited partnership that includes January 1, 2019 but is not a selected listed financial institution throughout the preceding reporting period of the investment limited partnership, the following rules apply: (a) for the purposes of determining under section 28 an investor percentage of the investment limited partnership as of a day in 2018, the investment limited
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partnership is deemed to be a selected listed financial institution; (b) the investment limited partnership is deemed to
be, throughout 2018, a selected listed financial institution and an investment plan that is a distributed investment plan for the purposes of determining under section 30 or 33 the investment limited partnership’s percentage for a series of the investment limited partnership, for a participating province and for a particular period (as defined in subsection 16(1)) of the investment limited partnership and for the purposes of determining under section 32 or 34 the investment limited partnership’s percentage for a participating province and for a particular period (as defined in subsection 16(1)) of the investment limited partnership, but only if the percentage is to be used in the determination of (i) the positive amount that the investment limited
partnership is required to add, or the negative amount that the investment limited partnership is able to deduct, in determining its net tax under subsection 225.2(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019, (ii) the instalment base under subsection 237(2) of
the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019, (iii) the interim net tax under subsection 228(2.1) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019, or (iv) if a joint election made under section 55 by the investment limited partnership and the manager of the investment limited partnership is in effect at any time in a fiscal year of the manager that begins in 2019, (A) an amount that, under paragraph 55(2)(c), is
a prescribed amount for the purposes of the description of G in subsection 225.2(2) of the Act for a reporting period in the fiscal year, or (B) the positive amount that the manager is required to add, or the negative amount that the manager is able to deduct, in determining its net
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tax under subsection 225.2(2) of the Act, having regard to the adaptations made to that subsection under paragraph 55(2)(d), for a reporting period in the fiscal year; and (c) for the purposes of section 52, the investment limited partnership is deemed to be (i) if the units of the investment limited partnership are issued in two or more series, a selected stratified investment plan throughout 2018, or (ii) in any other case, a selected non-stratified investment plan throughout 2018. (2) Subsection (1) is deemed to have come into force on September 8, 2017.
Transitional Provisions 60 (1) Despite paragraph 298(1)(a) of the Excise Tax Act, the Minister of National Revenue may at any time assess under section 296 of that Act the net tax of a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act) for a reporting period of the trust that ends after June 2010 but begins before July 22, 2016, provided that the assessment (a) is made solely for the purpose of determining the amount for a province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, that net tax; and (b) is made on or before the day that is four
years after the later of (i) the day on which this Act receives royal assent, and (ii) the day on which the return under section 238 of the Excise Tax Act for the reporting period was filed.
(2) Despite paragraph 298(1)(e) of the Excise Tax Act, the Minister of National Revenue may at any time assess under section 296 of that Act any penalty payable by a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act), provided that
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(a) the assessment relates solely to the amount
for a province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, the net tax for a reporting period of the trust that ends after June 2010 but begins before July 22, 2016; and (b) if the penalty is other than a penalty under
section 280.1, 285, 285.01 or 285.1 of the Excise Tax Act, the assessment is made on or before the day that is four years after the later of (i) the day on which this Act receives royal
assent, and (ii) the day on which the trust becomes liable to pay the penalty.
(3) Despite paragraphs 298(1)(a) and (e) of the
Excise Tax Act, if an election made under section 55 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations by a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act) and a manager (as defined in subsection 1(1) of those Regulations) of the trust is in effect at any time in a particular reporting period of the manager that ends in a reporting period of the trust that ends after June 2010 but begins before July 22, 2016, (a) the Minister of National Revenue may at any time assess the net tax of the manager for the particular reporting period, provided that the assessment (i) is made solely for the purpose of determining the amount for a province and for the trust that, under subsection 225.2(2) of the Excise Tax Act and due to the application of section 55 of those Regulations, is required to be added to, or may be deducted from, that net tax, and (ii) is made on or before the day that is four years after the later of (A) the day on which this Act receives royal assent, and (B) the day on which the return under section 238 of the Excise Tax Act for the particular reporting period was filed; and
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(b) the Minister of National Revenue may at any time assess any penalty payable by the manager, provided that (i) the assessment relates solely to the amount for a province and for the trust that, under subsection 225.2(2) of the Excise Tax Act and due to the application of section 55 of those Regulations, is required to be added to, or may be deducted from, the net tax of the manager for the particular reporting period, and (ii) if the penalty is other than a penalty under section 280.1, 285, 285.01 or 285.1 of the Excise Tax Act, the assessment is made on or before the day that is four years after the later of (A) the day on which this Act receives royal assent, and (B) the day on which the manager becomes liable to pay the penalty.
PART 3
Amendments to the Excise Tax Act (Excise Measures), the Air Travellers Security Charge Act and the Excise Act, 2001
R.S., c. E-15
Excise Tax Act 61 (1) Paragraph 68.01(1)(a) of the Excise Tax Act
is amended by adding the following after subparagraph (i): (i.1) to the vendor, if the quantity of the diesel fuel is at least 1,000 litres, the vendor applies for the payment and the purchaser certifies that, and the vendor reasonably believes that, the purchaser will use the diesel fuel exclusively to generate electricity other than in or by a vehicle, including a
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conveyance attached to the vehicle, of any mode of transportation, or (2) Paragraph 68.01(1)(b) of the Act is replaced by
the following: (b) to a purchaser that applies for the payment and that uses the diesel fuel to generate electricity (other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation), if no application in respect of the diesel fuel can be made by the vendor under subparagraph (a)(i.1).
(3) Paragraph 68.01(3)(a) of the Act is replaced by
the following: (a) the vendor described in subparagraph (1)(a)(i) or
(i.1) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in subparagraph (1)(a)(i) or (i.1), as the case may be; or 2002, c. 9, s. 5
Air Travellers Security Charge Act 62 The portion of subsection 38(6) of the Air Travellers Security Charge Act before paragraph (a) is replaced by the following:
Time period not to count (6) The period between the day on which an application
for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of 2002, c. 22
Excise Act, 2001 63 (1) The Excise Act, 2001 is amended by adding the following after section 2:
Dutiable amount — consideration 2.1 The following rules apply in determining an amount of consideration for the purposes of the definition dutiable amount in section 2: (a) if a provision of Part IX of the Excise Tax Act deems the consideration, or part of the consideration, for a supply not to be consideration for the supply, a supply to be made for no consideration or a supply not
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to have been made by a person, that deeming does not apply for that determination; and (b) subsection 155(1) of that Act is to be read without reference to “and the recipient of the supply is not a registrant who is acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the recipient,”. (2) Subsection (1) is deemed to have come into
force on September 17, 2018. 64 The Act is amended by adding the following after section 209:
Time period not to count 209.1 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 188 or 189: (a) if the person is served a notice of a requirement under subsection 208(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and (b) if an application is commenced by the Minister under subsection 209(1) to order the person to provide any access, assistance, information or record, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of. 65 The portion of subsection 210(7) of the Act before paragraph (a) is replaced by the following:
Time period not to count (7) The period between the day on which an application
for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of 66 (1) Paragraph 211(6)(d.1) of the Act is replaced by the following: (d.1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of, (i) paragraph 33.1(a) of the Old Age Security Act, (ii) an order made under subsection 462.48(3) of the Criminal Code, or
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(iii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code, in response to a request made pursuant to (A) an administrative arrangement entered into
under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or (B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;
(2) Paragraph 211(6)(l) of the Act is replaced by the following: (l) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act) or in a listed international agreement; 67 (1) Paragraph (a) of the description of B in section 233.1 of the Act is replaced by the following: (a) if the contravention occurred in a specified
province, 300% of the amount determined for A, and (2) Paragraph (a) of the description of C in section 233.1 of the Act is replaced by the following: (a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and 68 (1) Paragraph (a) of the description of B in section 234.1 of the Act is replaced by the following: (a) if the contravention occurred in a specified
province, 300% of the amount determined for A, and
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(2) Paragraph (a) of the description of C in section 234.1 of the Act is replaced by the following: (a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and
PART 4
Various Measures DIVISION 1
Customs Tariff Simplification Amendments to the Customs Tariff 69 (1) The definitions beer or malt liquor and wine
in section 21 of the Customs Tariff are replaced by the following: beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. (bière ou liqueur de malt) wine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. (vin) (2) Paragraph (a) of the definition spirits in section 21 of the Act is replaced by the following: (a) of an alcoholic strength by volume exceeding
22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported; 70 Paragraph 69(5)(b) of the Act is replaced by the following:
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(b) in respect of a fresh fruit, the rate of customs duty
applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions. 71 Paragraph 70(7)(b) of the Act is replaced by
the following: (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions. 72 Paragraph 71(7)(b) of the Act is replaced by the following: (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions. 73 Paragraph 71.1(8)(b) of the Act is replaced by the following: (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions. 74 (1) Paragraph 71.2(3)(a) of the Act is replaced by the following: (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and (2) Paragraph 71.2(7)(b) of the Act is replaced by the following: (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions. 75 (1) Paragraph 71.3(3)(a) of the Act is replaced by the following: (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20,
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8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and (2) Paragraph 71.3(7)(b) of the Act is replaced by the following: (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions. 76 (1) Paragraph 71.4(3)(a) of the Act is replaced by the following: (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and (2) Paragraph 71.4(7)(b) of the Act is replaced by the following: (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions. 77 Paragraph 71.6(6)(b) of the Act is replaced by
the following: (b) in respect of a fresh fruit, the rate of customs duty
applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions. 78 Subsection 134(2) of the Act is replaced by the
following: Other orders (2) The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a
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tariff item referred to in Supplementary Note 3(c) of Chapter 8 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 3(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period. 79 The Description of Goods in the preamble
preceding tariff item No. 0306.31.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is replaced by the following: -Vivants, frais ou réfrigérés : 80 The Description of Goods of tariff item No. 0307.39.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Fumés” with a reference to “Fumées”. 81 (1) The Description of Goods in the preamble preceding tariff item No. 0702.00.21 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Cherry tomatoes, other than for processing: (2) The Description of Goods of tariff item No.
0702.00.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Cherry tomatoes imported during such period” with “Imported during such period”. 82 The Description of Goods of tariff item No. 0702.00.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Other cherry tomatoes” with “Other”. 83 (1) Supplementary Note 3(a) to Chapter 8 of
the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Supplementary Note 4 (c)” and “Supplementary Note 4 (b)” with a reference to “Supplementary Note 3 (c)” and “Supplementary Note 3 (b)”, respectively. (2) Supplementary Note 3(b) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “0809.40.31, 0810.10.91 or 0810.20.11” with a reference to “0809.40.31 or 0810.10.91”.
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(3) Supplementary Note 3(c) to Chapter 8 of the
List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “0809.40.39, 0810.10.99 or 0810.20.19” with a reference to “0809.40.39 or 0810.10.99”. (4) Supplementary Note 3(d) to Chapter 8 of the
List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Supplementary Note 4 (a)” with a reference to “Supplementary Note 3 (a)”. 84 The Description of Goods in the preamble
preceding tariff item No. 1107.20.11 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing “Autres” with “Entier”. 85 The Description of Goods in the preamble
preceding tariff item No. 1605.61.00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “acquatic” with a reference to “aquatic”. 86 The Description of Goods in the preamble
preceding tariff item No. 2106.90.51 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following: - - -Egg preparations, containing 50% or more by weight of eggs: 87 The Description of Goods of tariff item No. 2202.99.32 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “non conditionnés” with a reference to “non conditionnées”. 88 The Description of Goods of tariff item No. 2202.99.33 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “non conditionnés” with a reference to “non conditionnées”. 89 The Description of Goods of tariff item No. 3402.20.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “lavevaiselle” with a reference to “lave-vaisselle”. 90 Chapter 38 of the List of Tariff Provisions set out in the schedule to the Act is amended by
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deleting Supplementary Note 1 and the heading before it. 91 The Description of Goods of tariff item No. 4011.90.10 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “Of a size of 3,600 x 51 or 4,000 x 57” with a reference to “Of a size of 3600 X 51 or 4000 X 57”. 92 The Description of Goods of tariff item No.
4012.20.10 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “Of a size of 3600 x 51 or 4000 x 57” with a reference to “Of a size of 3600 X 51 or 4000 X 57”. 93 The Description of Goods of tariff item No. 4203.29.10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Gloves of goat (including kid) and/or hair sheep 94 The Description of Goods in the preamble
preceding tariff item No. 4401.31.00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “agglomerated, in logs” with a reference to “agglomerated in logs”. 95 The Description of Goods of tariff item No. 4421.99.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Rais de formes” with a reference to “Rais et formes”. 96 Note 4 to Chapter 48 of the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “apply” with a reference to “applies”. 97 The Description of Goods of tariff item No. 5104.00.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Éffilochés” with a reference to “Effilochés”. 98 The Description of Goods of tariff item No. 5208.13.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “la croisé” with a reference to “le croisé”.
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99 The Description of Goods of tariff item Nos.
5208.43.00 and 5210.32.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “le croisé dont le rapport” with a reference to “le croisé, dont le rapport”. 100 The Description of Goods of tariff item No.
6117.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “No. 6006.23.10” with a reference to “No. 6006.23.90”. 101 The Description of Goods of tariff item No. 6303.92.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “No. 5407.61.19” with a reference to “No. 5407.61.10”. 102 The Description of Goods in the preamble preceding tariff item No. 6305.32.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “our” with a reference to “ou”. 103 The Description of Goods of tariff item No. 6305.33.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “similaries” with a reference to “similaires”. 104 The Description of Goods of tariff item No. 6401.99.11 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - - -Riding boots solely of rubber 105 The Description of Goods of tariff item No. 6403.40.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “à l’avant une coquille” with a reference to “à l’avant, une coquille”. 106 The Description of Goods of tariff item No. 6406.90.20 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Crampons for climbing or mountaineering 107 The Description of Goods of tariff item Nos.
7210.61.00, 7616.91.00 and 9913.00.00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by
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replacing the reference to “aluminium” with a reference to “aluminum”. 108 The Description of Goods of tariff item No. 8302.41.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “le réparation” with a reference to “la réparation”. 109 The Description of Goods of tariff item Nos. 8507.20.10, 8507.30.20, 8507.40.10, 8507.50.10, 8507.60.10, 8507.60.20 and 8507.80.20 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “de la sous-position” with a reference to “des sous-positions”. 110 The Description of Goods of tariff item No. 8531.10.10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Indicating or automatic alarm equipment for detecting or indicating noxious gases or noxious vapours in the atmosphere; Smoke detectors 111 The Description of Goods of tariff item No.
8539.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “8539.39.10” with a reference to “8539.39.00”. 112 The Description of Goods of heading 85.48 in
the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “éléctrique” with a reference to “électriques”. 113 The Description of Goods of tariff item No. 8703.21.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “tout-terrains” with a reference to “tout-terrain”. 114 The Description of Goods of tariff item No.
8714.94.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Freins y compris” with a reference to “Freins, y compris”. 115 The Description of Goods of heading 89.01 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended
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by replacing the reference to “transbordeurs cargos” with a reference to “transbordeurs, cargos”. 116 The Description of Goods of tariff item No. 9032.10.10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -For use with machinery or equipment of Section XVI 117 The Description of Goods of tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) the references to “9808.00.00, 9809.00.00 or 9810.00.00” with references to “9808.00.00 or 9810.00.00”; and (b) the references to “9803.00.00, 9809.00.00 or
9810.00.00” with references to “9803.00.00 or 9810.00.00”. 118 The Description of Goods of tariff item No. 9934.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced the following:
Scarves of textile materials, in rolls, merely needing separation by cutting dividing threads. 119 The Description of Goods of tariff item No. 9948.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) the reference to “Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data;” with “Goods of heading 84.71”; and (b) the reference to “Power supplies of automatic data processing machines and units thereof;” with “Power supplies of automatic data processing machines, and units thereof, of heading 84.71;”.
120 The Description of Goods of tariff item No.
9979.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “assist persons with disabilities in alleviating the effects of those disabilities,”
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with a reference to “ alleviate the specific effects of a disability,”. 121 The following tariff provisions of the List of
Tariff Provisions set out in the schedule to the Act are repealed: Subheading 0204.22, tariff item Nos. 0204.22.10, 0204.22.20, subheading 0511.99, tariff item Nos. 0511.99.10, 0511.99.90, subheading 0713.90, tariff item Nos. 0713.90.10, 0713.90.90, subheading 0810.20, the preamble preceding tariff item No. 0810.20.11, tariff item Nos, 0810.20.11, 0810.20.19, 0810.20.90, subheading 0810.40, tariff item Nos. 0810.40.10, 0810.40.90, subheading 1106.10, tariff item Nos. 1106.10.10, 1106.10.90, subheading 2009.11, tariff item Nos. 2009.11.10, 2009.11.90, subheading 2009.19, tariff item Nos. 2009.19.10, 2009.19.90, subheading 2207.10, tariff item Nos. 2207.10.10, 2207.10.90, subheading 2917.19, tariff item No. 2917.19.10, the preamble preceding tariff item No. 2917.19.91, tariff item Nos. 2917.19.91, 2917.19.99, subheading 3302.10, the preamble preceding tariff item No. 3302.10.11, tariff item Nos. 3302.10.11, 3302.10.12, 3302.10.90, subheading 3506.91, tariff item Nos. 3506.91.10, 3506.91.90, subheading 3701.30, tariff item Nos. 3701.30.10, 3701.30.20, the preamble preceding tariff item No. 3701.30.31, tariff item Nos. 3701.30.31, 3701.30.39, subheading 3701.99, tariff item Nos. 3701.99.10, 3701.99.20, 3701.99.30, subheading 3707.90, tariff item Nos. 3707.90.10, 3707.90.90, subheading 3901.10, tariff item Nos. 3901.10.10, 3901.10.20, 3901.10.90, subheading 3901.20, tariff item Nos. 3901.20.10, 3901.20.90, subheading 3902.90, tariff item Nos. 3902.90.10, 3902.90.90, subheading 3909.20, tariff item Nos. 3909.20.10, 3909.20.90, subheading 3923.10, tariff item Nos. 3923.10.10, 3923.10.90, subheading 4105.10, the preamble preceding tariff item No. 4105.10.11, tariff item Nos. 4105.10.11, 4105.10.12, 4105.10.19, the preamble preceding tariff item No. 4105.10.21, tariff item Nos. 4105.10.21, 4105.10.29, the preamble preceding tariff item No. 4105.10.91, tariff item Nos. 4105.10.91, 4105.10.99, subheading 4106.21, tariff item No. 4106.21.10, the preamble preceding tariff item No. 4106.21.21, tariff item Nos. 4106.21.21, 4106.21.29, the preamble preceding tariff item No. 4106.21.91, tariff item Nos. 4106.21.91, 4106.21.92, 4106.21.99, subheading 4106.31, tariff item No. 4106.31.10, the preamble preceding tariff item No. 4106.31.91, tariff item Nos. 4106.31.91, 4106.31.92, 4106.31.99, subheading 4203.21, tariff item Nos. 4203.21.10, 4203.21.90, subheading 4408.10, tariff item Nos. 4408.10.10, 4408.10.90, subheading 4408.90, tariff item Nos. 4408.90.10, 4408.90.90, subheading 4412.10, tariff item Nos. 4412.10.10, 4412.10.90, subheading 4412.94, tariff item Nos. 4412.94.10, 4412.94.90, subheading 5106.10, tariff item Nos. 5106.10.10, 5106.10.90, subheading 5107.10, tariff item Nos. 5107.10.10, 5107.10.90,
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subheading 5107.20, tariff item Nos. 5107.20.10, 5107.20.90, subheading 5111.11, tariff item Nos. 5111.11.10, 5111.11.40, 5111.11.50, 5111.11.90, subheading 5204.11, tariff item Nos. 5204.11.10, 5204.11.90, subheading 5205.11, tariff item Nos. 5205.11.10, 5205.11.20, 5205.11.90, subheading 5205.12, tariff item Nos. 5205.12.10, 5205.12.90, subheading 5205.13, tariff item Nos. 5205.13.10, 5205.13.90, subheading 5205.14, tariff item Nos. 5205.14.10, 5205.14.20, 5205.14.30, 5205.14.90, subheading 5205.21, tariff item Nos. 5205.21.10, 5205.21.90, subheading 5205.22, tariff item Nos. 5205.22.10, 5205.22.20, 5205.22.90, subheading 5205.23, tariff item Nos. 5205.23.10, 5205.23.90, subheading 5205.24, tariff item Nos. 5205.24.10, 5205.24.20, 5205.24.30, 5205.24.40, 5205.24.90, subheading 5205.31, tariff item Nos. 5205.31.10, 5205.31.90, subheading 5205.32, tariff item Nos. 5205.32.10, 5205.32.90, subheading 5205.41, tariff item Nos. 5205.41.10, 5205.41.90, subheading 5205.42, tariff items Nos. 5205.42.10, 5205.42.90, subheading 5210.49, the preamble preceding tariff item No. 5210.49.11, tariff item Nos. 5210.49.11, 5210.49.19, 5210.49.90, subheading 5211.12, tariff item Nos. 5211.12.10, 5211.12.90, subheading 5211.20, the preamble preceding tariff item No. 5211.20.11, tariff item Nos. 5211.20.11, 5211.20.19, 5211.20.90, subheading 5211.32, tariff item Nos. 5211.32.10, 5211.32.90, subheading 5211.41, tariff item Nos. 5211.41.10, 5211.41.90, subheading 5211.43, tariff item Nos. 5211.43.10, 5211.43.90, subheading 5211.52, tariff item Nos. 5211.52.10, 5211.52.90, subheading 5212.11, tariff item Nos. 5212.11.20, 5212.11.30, 5212.11.90, subheading 5212.12, tariff item Nos. 5212.12.20, 5212.12.30, 5212.12.90, subheading 5212.13, tariff item Nos. 5212.13.30, 5212.13.40, 5212.13.90, subheading 5212.14, tariff item Nos. 5212.14.30, 5212.14.40, 5212.14.90, subheading 5212.15, tariff item Nos. 5212.15.20, 5212.15.30, 5212.15.90, subheading 5212.21, tariff item Nos. 5212.21.20, 5212.21.30, 5212.21.90, subheading 5212.22, tariff item Nos. 5212.22.20, 5212.22.30, 5212.22.90, subheading 5212.23, tariff item Nos. 5212.23.20, 5212.23.30, 5212.23.90, subheading 5212.24, tariff items Nos. 5212.24.20, 5212.24.30, 5212.24.90, subheading 5212.25, tariff item Nos. 5212.25.20, 5212.25.30, 5212.25.90, subheading 5308.90, tariff item Nos. 5308.90.10, 5308.90.90, subheading 5402.11, tariff item Nos. 5402.11.10, 5402.11.90, subheading 5402.19, tariff item Nos. 5402.19.10, 5402.19.90, subheading 5402.20, tariff item Nos. 5402.20.10, 5402.20.20, 5402.20.90, subheading 5402.31, tariff item Nos. 5402.31.10, 5402.31.20, 5402.31.30, 5402.31.90, subheading 5402.32, tariff item Nos. 5402.32.10, 5402.32.90, subheading 5402.33, tariff item Nos. 5402.33.10, 5402.33.20, 5402.33.90, subheading 5402.34, tariff item Nos. 5402.34.10, 5402.34.20, 5402.34.90, subheading 5402.51, tariff item Nos. 5402.51.10, 5402.51.90, subheading 5402.62, tariff item Nos. 5402.62.10, 5402.62.90, subheading 5407.10, tariff item Nos. 5407.10.10, 5407.10.20,
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5407.10.90, subheading 5407.30, tariff item Nos. 5407.30.10, 5407.30.90, subheading 5407.41, tariff item Nos. 5407.41.10, 5407.41.90, subheading 5407.42, tariff item Nos. 5407.42.10, 5407.42.20, 5407.42.90, subheading 5407.52, the preamble preceding tariff item No. 5407.52.11, tariff item Nos. 5407.52.11, 5407.52.19, 5407.52.20, 5407.52.30, 5407.52.90, the preamble preceding tariff item No. 5407.61.11, tariff item Nos. 5407.61.11, 5407.61.19, 5407.61.20, the preamble preceding tariff item No. 5407.61.93, tariff item Nos. 5407.61.93, 5407.61.94, 5407.61.95, 5407.61.96, 5407.61.97, 5407.61.99, subheading 5407.69, tariff item Nos. 5407.69.10, 5407.69.20, 5407.69.30, 5407.69.40, 5407.69.50, 5407.69.90, subheading 5407.73, tariff item Nos. 5407.73.10, 5407.73.90, subheading 5407.82, tariff item No. 5407.82.10, the preamble preceding tariff item No. 5407.82.91, tariff item Nos. 5407.82.91, 5407.82.99, subheading 5407.91, tariff item Nos. 5407.91.10, 5407.91.20, 5407.91.90, subheading 5407.94, tariff item Nos. 5407.94.10, 5407.94.90, the preamble preceding tariff item No. 5408.22.11, tariff item Nos. 5408.22.11, 5408.22.19, the preamble preceding tariff item No. 5408.22.23, tariff item Nos. 5408.22.23, 5408.22.29, the preamble preceding tariff item No. 5408.22.91, tariff item Nos. 5408.22.91, 5408.22.99, the preamble preceding tariff item No. 5408.23.11, tariff item Nos. 5408.23.11, 5408.23.19, the preamble preceding tariff item No. 5408.23.91, tariff item Nos. 5408.23.91, 5408.23.99, the preamble preceding tariff item No. 5408.24.12, tariff item Nos. 5408.24.12, 5408.24.19, the preamble preceding tariff item No. 5408.24.92, tariff item Nos. 5408.24.92, 5408.24.99, subheading 5508.10, tariff item Nos. 5508.10.10, 5508.10.90, subheading 5509.12, tariff item Nos. 5509.12.10, 5509.12.90, subheading 5509.21, tariff item Nos. 5509.21.10, 5509.21.90, subheading 5509.22, tariff item Nos. 5509.22.20, 5509.22.30, 5509.22.90, subheading 5509.32, tariff item Nos. 5509.32.10, 5509.32.90, subheading 5509.41, tariff item Nos. 5509.41.10, 5509.41.90, subheading 5509.52, tariff item Nos. 5509.52.10, 5509.52.90, subheading 5509.53, tariff item Nos. 5509.53.10, 5509.53.20, 5509.53.30, 5509.53.40, 5509.53.90, subheading 5510.11, tariff item Nos. 5510.11.10, 5510.11.90, subheading 5510.12, tariff item Nos. 5510.12.10, 5510.12.90, subheading 5510.20, tariff item Nos. 5510.20.10, 5510.20.90, subheading 5510.30, tariff item Nos. 5510.30.10, 5510.30.90, subheading 5512.11, tariff item Nos. 5512.11.10, 5512.11.30, the preamble preceding tariff item No. 5512.11.91, tariff item Nos. 5512.11.91, 5512.11.99, subheading 5512.19, tariff item No. 5512.19.10, the preamble preceding tariff item No. 5512.19.91, tariff item Nos. 5512.19.91, 5512.19.99, subheading 5512.21, tariff item Nos. 5512.21.10, 5512.21.90, subheading 5512.29, tariff item No. 5512.29.10, the preamble preceding tariff item No. 5512.29.91, tariff item Nos. 5512.29.91, 5512.29.99, subheading 5512.91, tariff item Nos. 5512.91.10, 5512.91.90, subheading 5512.99, tariff item No. 5512.99.10, the preamble preceding tariff
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item No. 5512.99.91, tariff item Nos. 5512.99.91, 5512.99.99, subheading 5513.11, tariff item Nos. 5513.11.20, 5513.11.30, the preamble preceding tariff item No. 5513.11.91, tariff item Nos. 5513.11.91, 5513.11.99, subheading 5513.12, tariff item No. 5513.12.10, the preamble preceding tariff item No. 5513.12.91, tariff item Nos. 5513.12.91, 5513.12.99, subheading 5513.13, tariff item No. 5513.13.10, the preamble preceding tariff item No. 5513.13.91, tariff item Nos. 5513.13.91, 5513.13.99, subheading 5513.23, the preamble preceding tariff item No. 5513.23.11, tariff item Nos. 5513.23.11, 5513.23.19, the preamble preceding tariff item No. 5513.23.91, tariff item Nos. 5513.23.91, 5513.23.99, subheading 5513.31, tariff item Nos. 5513.31.20, 5513.31.90, subheading 5513.39, the preamble preceding tariff item No. 5513.39.11, tariff item Nos. 5513.39.11, 5513.39.19, the preamble preceding tariff item No. 5513.39.91, tariff item Nos. 5513.39.91, 5513.39.99, subheading 5513.41, tariff item Nos. 5513.41.10, 5513.41.20, 5513.41.30, 5513.41.90, subheading 5514.23, tariff item Nos. 5514.23.10, 5514.23.90, subheading 5514.43, tariff item Nos. 5514.43.10, 5514.43.90, subheading 5514.49, tariff item Nos. 5514.49.10, 5514.49.90, subheading 5515.11, tariff item Nos. 5515.11.10, 5515.11.20, 5515.11.30, 5515.11.90, subheading 5515.19, tariff item Nos. 5515.19.10, 5515.19.90, subheading 5515.21, tariff item Nos. 5515.21.10, 5515.21.90, subheading 5515.29, tariff item Nos. 5515.29.10, 5515.29.90, subheading 5515.91, tariff item Nos. 5515.91.10, 5515.91.90, subheading 5515.99, the preamble preceding tariff item No. 5515.99.11, tariff item Nos. 5515.99.11, 5515.99.19, the preamble preceding tariff item No. 5515.99.91, tariff item Nos. 5515.99.91, 5515.99.99, subheading 5516.12, tariff item No. 5516.12.10, the preamble preceding tariff item No. 5516.12.91, tariff item Nos. 5516.12.91, 5516.12.99, subheading 5516.13, tariff item Nos. 5516.13.10, 5516.13.90, subheading 5516.14, tariff item Nos. 5516.14.20, 5516.14.90, subheading 5516.21, tariff item No. 5516.21.10, the preamble preceding tariff item No. 5516.21.91, tariff item Nos. 5516.21.91, 5516.21.99, subheading 5516.23, tariff item No. 5516.23.10, the preamble preceding tariff item No. 5516.23.91, tariff item Nos. 5516.23.91, 5516.23.99, subheading 5516.24, tariff item Nos. 5516.24.10, 5516.24.90, subheading 5516.91, tariff item No. 5516.91.10, the preamble preceding tariff item No. 5516.91.91, tariff item Nos. 5516.91.91, 5516.91.92, 5516.91.99, subheading 5516.94, tariff item Nos. 5516.94.10, 5516.94.90, subheading 5602.10, tariff item Nos. 5602.10.10, 5602.10.20, 5602.10.90, subheading 5602.21, tariff item No. 5602.21.10, the preamble preceding tariff item No. 5602.21.91, tariff item Nos. 5602.21.91, 5602.21.99, subheading 5602.90, tariff item Nos. 5602.90.10, 5602.90.90, subheading 5604.90, tariff item Nos. 5604.90.10, 5604.90.20, 5604.90.90, subheading 5811.00, tariff item No. 5811.00.10, the preamble preceding tariff item No. 5811.00.21, tariff item Nos. 5811.00.21, 5811.00.29, 5811.00.90, subheading 5901.10, tariff item
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Nos. 5901.10.10, 5901.10.90, the preamble preceding tariff item No. 5903.10.11, tariff item Nos. 5903.10.11, 5903.10.19, the preamble preceding tariff item No. 5903.10.21, tariff item Nos. 5903.10.21, 5903.10.29, the preamble preceding tariff item No. 5903.20.11, tariff item Nos. 5903.20.11, 5903.20.19, the preamble preceding tariff item No. 5903.20.21, tariff item Nos. 5903.20.21, 5903.20.22, 5903.20.23, 5903.20.24, 5903.20.25, 5903.20.29, the preamble preceding tariff item No. 5903.90.21, tariff item Nos. 5903.90.21, 5903.90.22, 5903.90.23, 5903.90.24, 5903.90.25, 5903.90.26, 5903.90.27, 5903.90.29, subheading 5906.10, tariff item Nos. 5906.10.10, 5906.10.90, subheading 5906.91, tariff item No. 5906.91.10, the preamble preceding tariff item No. 5906.91.91, tariff item Nos. 5906.91.91, 5906.91.99, the preamble preceding tariff item No. 5906.99.11, tariff item Nos. 5906.99.11, 5906.99.19, the preamble preceding tariff item No. 5906.99.21, tariff item Nos. 5906.99.21, 5906.99.22, 5906.99.23, 5906.99.24, 5906.99.29, the preamble preceding tariff item No. 5907.00.11, tariff item Nos. 5907.00.11, 5907.00.12, 5907.00.13, 5907.00.16, 5907.00.17, 5907.00.18, 5907.00.19, subheading 5911.10, tariff item Nos. 5911.10.10, 5911.10.20, 5911.10.90, subheading 5911.20, 5911.20.10, 5911.20.90, subheading 5911.40, tariff item Nos. 5911.40.10, 5911.40.90, subheading 6001.10, tariff item Nos. 6001.10.10, 6001.10.90, subheading 6001.29, tariff item Nos. 6001.29.10, 6001.29.90, subheading 6001.92, tariff item Nos. 6001.92.10, 6001.92.20, 6001.92.30, 6001.92.40, 6001.92.90, subheading 6001.99, tariff item Nos. 6001.99.10, 6001.99.90, subheading 6002.40, tariff item Nos. 6002.40.30, 6002.40.40, 6002.40.90, subheading 6002.90, the preamble preceding tariff item No. 6002.90.11, tariff item Nos. 6002.90.11, 6002.90.19, 6002.90.90, subheading 6003.10, tariff item No. 6003.10.10, the preamble preceding tariff item No. 6003.10.91, tariff item Nos. 6003.10.91, 6003.10.99, subheading 6003.20, tariff item Nos. 6003.20.20, 6003.20.30, 6003.20.40, 6003.20.90, subheading 6003.30, tariff item No. 6003.30.10, the preamble preceding tariff item No. 6003.30.91, tariff item Nos. 6003.30.91, 6003.30.99, subheading 6003.40, tariff item No. 6003.40.10, the preamble preceding tariff item No. 6003.40.91, tariff item Nos. 6003.40.91, 6003.40.99, subheading 6003.90, tariff item Nos. 6003.90.20, 6003.90.30, 6003.90.40, 6003.90.90, subheading 6004.10, the preamble preceding tariff item No. 6004.10.11, tariff item Nos. 6004.10.11, 6004.10.19, 6004.10.20, 6004.10.90, subheading 6004.90, tariff item Nos. 6004.90.20, 6004.90.30, 6004.90.90, subheading 6005.21, tariff item Nos. 6005.21.20, 6005.21.30, 6005.21.90, subheading 6005.22, tariff item Nos. 6005.22.20, 6005.22.30, 6005.22.90, subheading 6005.23, tariff item Nos. 6005.23.20, 6005.23.30, 6005.23.90, subheading 6005.24, tariff item Nos. 6005.24.20, 6005.24.30, 6005.24.90, subheading 6005.36, tariff item Nos. 6005.36.10, 6005.36.20, 6005.36.90, subheading 6005.37, tariff item Nos. 6005.37.10, 6005.37.20, 6005.37.90,
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subheading 6005.38, tariff item Nos. 6005.38.10, 6005.38.20, 6005.38.90, subheading 6005.39, tariff item Nos. 6005.39.10, 6005.39.20, 6005.39.30, 6005.39.90, subheading 6005.41, tariff item Nos. 6005.41.10, 6005.41.90, subheading 6005.42, tariff item Nos. 6005.42.10, 6005.42.90, subheading 6005.43, tariff item No. 6005.43.10, the preamble preceding tariff item No. 6005.43.91, tariff item Nos. 6005.43.91, 6005.43.99, subheading 6005.44, tariff item Nos. 6005.44.10, 6005.44.20, 6005.44.90, subheading 6005.90, the preamble preceding tariff item No. 6005.90.21, tariff item Nos. 6005.90.21, 6005.90.29, the preamble preceding tariff item No. 6005.90.91, tariff item Nos. 6005.90.91, 6005.90.92, 6005.90.99, 6006.22.20, 6006.23.10, the preamble preceding tariff item No. 6006.23.21, tariff item Nos. 6006.23.21, 6006.23.29, subheading 6006.31, tariff item Nos. 6006.31.10, 6006.31.90, subheading 6006.32, tariff item Nos. 6006.32.10, 6006.32.90, subheading 6006.33, tariff item Nos. 6006.33.10, 6006.33.90, subheading 6006.34, tariff item Nos. 6006.34.10, 6006.34.90, subheading 6006.41, tariff item Nos. 6006.41.10, 6006.41.90, subheading 6006.42, tariff item Nos. 6006.42.10, 6006.42.90, subheading 6006.43, tariff item Nos. 6006.43.10, 6006.43.90, subheading 6006.44, tariff item Nos. 6006.44.10, 6006.44.90, subheading 6006.90, tariff item Nos. 6006.90.10, 6006.90.90, subheading 6209.90, tariff item Nos. 6209.90.10, 6209.90.90, subheading 6211.33, tariff item Nos. 6211.33.10, 6211.33.90, 6211.43.20, 6211.49.20, subheading 6217.10, tariff item Nos. 6217.10.10, 6217.10.90, subheading 6217.90, tariff item Nos. 6217.90.10, 6217.90.90, subheading 6302.53, tariff item Nos. 6302.53.10, 6302.53.90, 6307.90.20, 6401.92.30, subheading 6402.12, tariff item Nos. 6402.12.10, 6402.12.20, 6402.12.30, subheading 6403.12, tariff item Nos. 6403.12.10, 6403.12.20, 6403.12.30, 6404.19.20, subheading 7019.40, tariff item Nos. 7019.40.10, 7019.40.20, the preamble preceding tariff item No. 7019.40.91, tariff item Nos. 7019.40.91, 7019.40.99, subheading 7101.10, tariff item Nos. 7101.10.10, 7101.10.90, subheading 7101.22, tariff item Nos. 7101.22.10, 7101.22.90, subheading 7304.41, the preamble preceding tariff item No. 7304.41.11, tariff item Nos. 7304.41.11, 7304.41.19, the preamble preceding tariff item No. 7304.41.91, tariff item Nos. 7304.41.91, 7304.41.99, the preamble preceding tariff item No. 7407.10.11, tariff item Nos. 7407.10.11, 7407.10.12, the preamble preceding tariff item No. 7407.10.21, tariff item Nos. 7407.10.21, 7407.10.29, 7407.21.10, the preamble preceding tariff item No. 7407.21.21, tariff item Nos. 7407.21.21, 7407.21.22, subheading 7407.29, the preamble preceding tariff item No. 7407.29.21, tariff item Nos. 7407.29.21, 7407.29.29, 7407.29.90, the preamble preceding tariff item No. 7408.11.11, tariff item Nos. 7408.11.11, 7408.11.12, the preamble preceding tariff item No. 7408.11.31, tariff item Nos. 7408.11.31, 7408.11.32, subheading 7607.20, tariff item Nos. 7607.20.10, 7607.20.90, subheading 8102.95, tariff item Nos. 8102.95.10,
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8102.95.20, subheading 8111.00, the preamble preceding tariff item No. 8111.00.11, tariff item Nos. 8111.00.11, 8111.00.12, the preamble preceding tariff item No. 8111.00.21, tariff item Nos. 8111.00.21, 8111.00.22, 8111.00.40, subheading 8410.11, tariff item Nos. 8410.11.10, 8410.11.20, subheading 8410.12, tariff item Nos. 8410.12.10, 8410.12.20, subheading 8410.13, tariff item Nos. 8410.13.10, 8410.13.20, subheading 8410.90, tariff item Nos. 8410.90.10, 8410.90.20, 8410.90.30, subheading 8411.82, tariff item Nos. 8411.82.10, 8411.82.20, 8411.82.90, subheading 8413.70, tariff item No. 8413.70.10, the preamble preceding tariff item No. 8413.70.91, tariff item Nos. 8413.70.91, 8413.70.99, the preamble preceding tariff item No. 8415.90.11, tariff item Nos. 8415.90.11, 8415.90.19, the preamble preceding tariff item No. 8415.90.21, tariff item Nos. 8415.90.21, 8415.90.22, 8415.90.23, 8415.90.29, subheading 8421.31, tariff item Nos. 8421.31.10, 8421.31.90, 8421.39.10, the preamble preceding tariff item No. 8427.20.11, tariff item Nos. 8427.20.11, 8427.20.19, the preamble preceding tariff item No. 8461.50.11, tariff item Nos. 8461.50.11, 8461.50.19, the preamble preceding tariff item No. 8461.50.91, tariff item Nos. 8461.50.91, 8461.50.99, the preamble preceding tariff item No. 8462.91.91, tariff item Nos. 8462.91.91, 8462.91.99, the preamble preceding tariff item No. 8462.99.11, tariff item Nos. 8462.99.11, 8462.99.19, subheading 8476.89, tariff item Nos. 8476.89.10, 8476.89.90, subheading 8477.80, tariff item No. 8477.80.10, the preamble preceding tariff item No. 8477.80.91, tariff item Nos. 8477.80.91, 8477.80.99, the preamble preceding tariff item No. 8482.99.11, tariff item Nos. 8482.99.11, 8482.99.19, 8501.32.10, subheading 8502.39, tariff item Nos. 8502.39.10, 8502.39.90, 8504.40.10, 8504.40.20, subheading 8508.70, tariff item Nos. 8508.70.10, 8508.70.90, subheading 8517.69, tariff item Nos. 8517.69.10, 8517.69.20, 8517.69.90, subheading 8518.29, tariff item Nos. 8518.29.10, 8518.29.20, 8518.29.90, the preamble preceding tariff item No. 8518.30.91, tariff item Nos. 8518.30.91, 8518.30.99, subheading 8518.40, tariff item Nos. 8518.40.10, 8518.40.90, subheading 8518.90, tariff item Nos. 8518.90.10, 8518.90.20, 8518.90.30, 8518.90.90, subheading 8519.81, tariff item No. 8519.81.10, the preamble preceding tariff item No. 8519.81.21, tariff item Nos. 8519.81.21, 8519.81.29, the preamble preceding tariff item No. 8519.81.31, tariff item Nos. 8519.81.31, 8519.81.39, the preamble preceding tariff item No. 8519.81.91, tariff item Nos. 8519.81.91, 8519.81.99, subheading 8519.89, tariff item Nos. 8519.89.10, 8519.89.90, subheading 8521.90, tariff item Nos. 8521.90.10, 8521.90.90, subheading 8523.29, tariff item Nos. 8523.29.10, 8523.29.20, 8523.29.90, subheading 8523.41, tariff item Nos. 8523.41.10, 8523.41.90, subheading 8523.49, tariff item Nos. 8523.49.10, 8523.49.90, subheading 8523.51, tariff item Nos. 8523.51.10, 8523.51.90, subheading 8523.59, tariff item Nos. 8523.59.10, 8523.59.90, subheading 8523.80, tariff item Nos. 8523.80.10,
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8523.80.90, subheading 8527.12, tariff item Nos. 8527.12.10, 8527.12.90, subheading 8527.13, tariff item Nos. 8527.13.10, 8527.13.90, subheading 8527.91, tariff item Nos. 8527.91.10, 8527.91.90, subheading 8527.92, tariff item Nos. 8527.92.10, 8527.92.90, subheading 8527.99, tariff item Nos. 8527.99.10, 8527.99.90, subheading 8528.49, the preamble preceding tariff item No. 8528.49.11, tariff item Nos. 8528.49.11, 8528.49.19, 8528.49.20, 8528.49.30, 8528.49.90, subheading 8528.71, tariff item Nos. 8528.71.10, 8528.71.20, 8528.71.40, 8528.71.90, the preamble preceding tariff item No. 8529.90.11, tariff item Nos. 8529.90.11, 8529.90.12, 8529.90.19, 8529.90.40, the preamble preceding tariff item No. 8529.90.61, tariff item Nos. 8529.90.61, 8529.90.69, subheading 8531.90, tariff item Nos. 8531.90.10, 8531.90.90, 8535.90.10, 8535.90.20, the preamble preceding tariff item No. 8536.50.11, tariff item Nos. 8536.50.11, 8536.50.12, 8536.50.19, 8536.50.20, the preamble preceding tariff item No. 8536.50.91, tariff item Nos. 8536.50.91, 8536.50.92, 8536.50.99, subheading 8539.39, tariff item Nos. 8539.39.10, 8539.39.90, subheading 8544.60, tariff item No. 8544.60.10, the preamble preceding tariff item No. 8544.60.91, tariff item Nos. 8544.60.91, 8544.60.99, subheading 8802.60, tariff item Nos. 8802.60.10, 8802.60.90, subheading 9001.90, tariff item Nos. 9001.90.10, 9001.90.90, subheading 9002.19, tariff item Nos. 9002.19.10, 9002.19.90, subheading 9002.20, tariff item Nos. 9002.20.10, 9002.20.90, subheading 9002.90, tariff item Nos. 9002.90.10, 9002.90.90, subheading 9010.50, tariff item Nos. 9010.50.10, 9010.50.90, subheading 9014.10, tariff item Nos. 9014.10.10, 9014.10.90, subheading 9014.80, tariff item Nos. 9014.80.10, 9014.80.90, subheading 9015.80, tariff item Nos. 9015.80.10, 9015.80.20, 9015.80.90, 9018.19.20, subheading 9025.80, tariff item Nos. 9025.80.10, 9025.80.90, subheading 9027.80, the preamble preceding tariff item No. 9027.80.11, tariff item Nos. 9027.80.11, 9027.80.19, 9027.80.20, 9027.80.90, subheading 9028.90, tariff item Nos. 9028.90.10, 9028.90.90, subheading 9506.11, tariff item Nos. 9506.11.10, 9506.11.90, subheading 9506.32, tariff item Nos. 9506.32.10, 9506.32.90, subheading 9506.39, tariff item Nos. 9506.39.10, 9506.39.20, 9506.39.30, 9506.39.90, subheading 9506.62, tariff item Nos. 9506.62.10, 9506.62.90, subheading 9506.69, tariff item Nos. 9506.69.10, 9506.69.20, 9506.69.90, subheading 9506.91, tariff item Nos. 9506.91.10, 9506.91.90, subheading 9506.99, tariff item Nos. 9506.99.10, 9506.99.20, the preamble preceding tariff item No. 9506.99.31, tariff item Nos. 9506.99.31, 9506.99.39, 9506.99.40, 9506.99.50, 9506.99.90, 9915.00.00, 9922.00.00, 9931.00.00, 9933.00.00, 9935.00.00, 9940.00.00, 9941.00.00, 9942.00.00, 9943.00.00, 9944.00.00 and 9997.00.00.
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122 The List of Tariff Provisions set out in the
schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 1 to this Act.
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123 The following tariff items in the List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act are repealed: 1106.10.90, 3302.10.11, 3701.30.39, 3901.20.90, 4105.10.19, 4106.21.99, 4203.21.90, 4412.94.90, 5111.11.90, 5205.12.90, 5205.22.90, 5205.32.10, 5205.42.90, 5211.20.90, 5212.11.30, 5212.13.90, 5212.21.30, 5212.23.90, 5308.90.10, 5402.31.90, 5402.62.90, 5407.42.90, 5407.61.93, 5407.91.90, 5408.23.99, 5509.21.90, 5509.52.90, 5510.30.90, 5512.91.90, 5513.23.19, 5513.41.90, 5515.19.90, 5515.99.99, 5516.23.99, 5602.21.99, 5811.00.90, 5903.20.23, 5906.99.19, 5907.00.19, 6001.10.90, 6002.40.90, 6003.20.90, 6004.10.19, 6005.21.90, 6005.24.30, 6005.44.90, 6006.32.90, 6006.43.90, 6217.90.90, 7019.40.20,
2207.10.10, 3302.10.12, 3701.99.20, 3902.90.10, 4105.10.29, 4106.31.10, 4408.10.10, 5106.10.90, 5204.11.10, 5205.13.90, 5205.23.90, 5205.32.90, 5210.49.19, 5211.32.90, 5212.11.90, 5212.14.40, 5212.21.90, 5212.24.30, 5308.90.90, 5402.32.90, 5407.10.20, 5407.52.19, 5407.61.99, 5407.94.90, 5408.24.19, 5509.22.30, 5509.53.90, 5512.11.99, 5512.99.99, 5513.23.99, 5514.23.90, 5515.21.90, 5516.12.99, 5516.24.90, 5602.90.90, 5901.10.90, 5903.20.29, 5906.99.22, 5911.10.10, 6001.29.90, 6002.90.19, 6003.30.99, 6004.10.90, 6005.22.30, 6005.24.90, 6005.90.29, 6006.33.90, 6006.44.90, 6402.12.20, 7019.40.99,
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2207.10.90, 3302.10.90, 3701.99.30, 3909.20.90, 4105.10.99, 4106.31.92, 4408.90.10, 5107.10.90, 5204.11.90, 5205.14.90, 5205.24.90, 5205.41.10, 5210.49.90, 5211.41.90, 5212.12.30, 5212.14.90, 5212.22.30, 5212.24.90, 5402.11.90, 5402.33.90, 5407.10.90, 5407.52.90, 5407.69.90, 5408.22.29, 5408.24.99, 5509.22.90, 5510.11.90, 5512.19.99, 5513.11.99, 5513.31.90, 5514.43.90, 5515.29.90, 5516.13.90, 5516.91.99, 5604.90.10, 5903.10.19, 5903.90.29, 5906.99.29, 5911.10.90, 6001.92.90, 6002.90.90, 6003.40.99, 6004.90.30, 6005.22.90, 6005.41.90, 6005.90.99, 6006.34.90, 6006.90.90, 6402.12.30, 7407.10.11,
2917.19.10, 3506.91.90, 3707.90.90, 3923.10.90, 4106.21.29, 4106.31.99, 4412.10.10, 5107.20.90, 5205.11.20, 5205.21.90, 5205.31.10, 5205.41.90, 5211.12.90, 5211.43.90, 5212.12.90, 5212.15.30, 5212.22.90, 5212.25.30, 5402.19.90, 5402.34.90, 5407.30.90, 5407.61.11, 5407.73.90, 5408.22.99, 5508.10.10, 5509.32.90, 5510.12.90, 5512.21.90, 5513.12.99, 5513.39.19, 5514.49.90, 5515.91.90, 5516.14.90, 5516.94.90, 5811.00.10, 5903.10.29, 5906.10.90, 5907.00.13, 5911.20.90, 6001.99.90, 6003.10.99, 6003.90.40, 6004.90.90, 6005.23.30, 6005.42.90, 6006.23.29, 6006.41.90, 6209.90.10, 6403.12.20, 7407.10.12,
2917.19.99, 3701.30.20, 3901.10.90, 4105.10.12, 4106.21.92, 4203.21.10, 4412.10.90, 5111.11.50, 5205.11.90, 5205.22.20, 5205.31.90, 5205.42.10, 5211.20.19, 5211.52.90, 5212.13.40, 5212.15.90, 5212.23.30, 5212.25.90, 5402.20.90, 5402.51.90, 5407.41.90, 5407.61.19, 5407.82.99, 5408.23.19, 5509.12.90, 5509.41.90, 5510.20.90, 5512.29.99, 5513.13.99, 5513.39.99, 5515.11.90, 5515.99.19, 5516.21.99, 5602.10.90, 5811.00.29, 5903.20.19, 5906.91.99, 5907.00.18, 5911.40.90, 6002.40.40, 6003.20.40, 6003.90.90, 6005.21.30, 6005.23.90, 6005.43.99, 6006.31.90, 6006.42.90, 6209.90.90, 6403.12.30, 7407.10.21,
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7407.10.29, 7407.21.21, 7407.21.22, 7407.29.90, 7408.11.31, 7408.11.32, 8102.95.20, 8111.00.12, 8111.00.22, 8410.11.20, 8410.12.10, 8410.12.20, 8410.90.20, 8410.90.30, 8411.82.20, 8415.90.22, 8415.90.29, 8421.31.90, 8461.50.91, 8462.91.99, 8462.99.19, 8482.99.11, 8502.39.10, 8504.40.10, 8518.29.20, 8518.29.90, 8518.30.99, 8518.90.20, 8518.90.30, 8518.90.90, 8519.81.99, 8519.89.90, 8521.90.90, 8523.49.90, 8523.51.90, 8523.59.90, 8527.13.90, 8527.91.90, 8527.92.90, 8528.49.19, 8528.49.20, 8528.49.30, 8528.71.40, 8528.71.90, 8535.90.20, 8536.50.20, 8536.50.92, 8539.39.90, 8802.60.10, 9001.90.90, 9002.19.90, 9010.50.90, 9014.10.90, 9014.80.90, 9025.80.10, 9027.80.19, 9028.90.10, 9506.32.90, 9506.39.20, 9506.39.30, 9506.69.10, 9506.69.90, 9506.91.90, 9506.99.40, 9506.99.50, 9506.99.90.
7407.29.21, 7607.20.90, 8111.00.40, 8410.13.10, 8411.82.90, 8427.20.11, 8476.89.10, 8508.70.90, 8518.40.10, 8519.81.29, 8523.29.20, 8523.80.90, 8527.99.90, 8528.49.90, 8536.50.12, 8544.60.91, 9002.20.90, 9015.80.20, 9506.11.90, 9506.39.90, 9506.99.20,
7407.29.29, 8102.95.10, 8410.11.10, 8410.13.20, 8413.70.99, 8461.50.11, 8477.80.91, 8517.69.90, 8518.40.90, 8519.81.31, 8523.41.90, 8527.12.90, 8528.49.11, 8528.71.10, 8536.50.19, 8544.60.99, 9002.90.90, 9015.80.90, 9506.32.10, 9506.62.90, 9506.99.31,
Coordinating Amendments 2018, c. 23
124 (1) In this section, other Act means the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act. (2) On the first day on which both section 122 of this Act and subsection 47(1) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “CPTPT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “CPTPT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPTPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPTPT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff /
Initial Rate” a reference to “18%” after the abbreviation “CPTPT:” and adding in the column
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“Preferential Tariff / Final Rate” a reference to “Free (X1)” after the abbreviation “CPTPT:” for tariff item No. 6211.33.00.
(3) On the first day on which both section 122 of this Act and subsection 47(2) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff /
Initial Rate”, below the reference to “CPTPT”, a reference to “CPAUT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPTPT”, a reference to “CPAUT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff /
Initial Rate” a reference to “Free” after the abbreviation “CPAUT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPAUT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPAUT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X8)” after the abbreviation “CPAUT:” for tariff item No. 6211.33.00.
(4) On the first day on which both section 122 of this Act and subsection 47(3) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPAUT”, a reference to “CPBNT:” for all tariff items set out in Schedule 1 to this Act;
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(b) adding in the column “Preferential Tariff /
Final Rate”, below the reference to “CPAUT”, a reference to “CPBNT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPBNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPBNT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPBNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X15)” after the abbreviation “CPBNT:” for tariff item No. 6211.33.00.
(5) On first the day on which both section 122 of this Act and subsection 47(4) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPBNT”, a reference to “CPCLT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff /
Final Rate”, below the reference to “CPBNT”, a reference to “CPCLT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPCLT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPCLT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPCLT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X22)” after the abbreviation “CPCLT:” for tariff item No. 6211.33.00.
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(6) On the first day on which both section 122 of this Act and subsection 47(5) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPCLT”, a reference to “CPJPT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPCLT”, a reference to “CPJPT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPJPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPJPT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPJPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X29)” after the abbreviation “CPJPT:” for tariff item No. 6211.33.00.
(7) On the first day on which both section 122 of
this Act and subsection 47(6) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPJPT”, a reference to “CPMYT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPJPT”, a reference to “CPMYT:” for all tariff items set out in Schedule 1 to this Act;
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(c) adding in the column “Preferential Tariff /
Initial Rate” a reference to “Free” after the abbreviation “CPMYT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPMYT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff /
Initial Rate” a reference to “18%” after the abbreviation “CPMYT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X36)” after the abbreviation “CPMYT:” for tariff item No. 6211.33.00.
(8) On the first day on which both section 122 of
this Act and subsection 47(7) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPMYT”, a reference to “CPMXT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff /
Final Rate”, below the reference to “CPMYT”, a reference to “CPMXT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPMXT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPMXT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPMXT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X43)” after the abbreviation “CPMXT:” for tariff item No. 6211.33.00.
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(9) On the first day on which both section 122 of this Act and subsection 47(8) of the other Act are both in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPMXT”, a reference to “CPNZT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPMXT”, a reference to “CPNZT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPNZT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPNZT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff /
Initial Rate” a reference to “18%” after the abbreviation “CPNZT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X50)” after the abbreviation “CPNZT:” for tariff item No. 6211.33.00.
(10) On the first day on which both section 122 of this Act and subsection 47(9) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff /
Initial Rate”, below the reference to “CPNZT”, a reference to “CPPET:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff /
Final Rate”, below the reference to “CPNZT”, a reference to “CPPET:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPPET:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPPET:” for
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all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff /
Initial Rate” a reference to “18%” after the abbreviation “CPPET:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X57)” after the abbreviation “CPPET:” for tariff item No. 6211.33.00.
(11) On the first day on which both section 122 of this Act and subsection 47(10) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPPET”, a reference to “CPSGT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPPET”, a reference to “CPSGT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPSGT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPSGT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff /
Initial Rate” a reference to “18%” after the abbreviation “CPSGT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X64)” after the abbreviation “CPSGT:” for tariff item No. 6211.33.00.
(12) On the first day on which both section 122 of this Act and subsection 47(11) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
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(a) adding in the column “Preferential Tariff /
Initial Rate”, below the reference to “CPSGT”, a reference to “CPVNT:” for all tariff items set out in Schedule 1 to this Act; (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPSGT”, a reference to “CPVNT:” for all tariff items set out in Schedule 1 to this Act; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPVNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPVNT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and (d) adding in the column “Preferential Tariff /
Initial Rate” a reference to “18%” after the abbreviation “CPVNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X71)” after the abbreviation “CPVNT:” for tariff item No. 6211.33.00.
Bill C-85
125 If Bill C-85, introduced in the 1st session of
the 42nd Parliament and entitled the An Act to amend the Canada-Israel Free Trade Agreement Implementation Act and to make related amendments to other Acts, receives royal assent, then on the day on which both subsection 10(3) of that Act and section 122 of this Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by replacing (a) in the column “Preferential Tariff / Initial Rate” the reference to “N/A” after the abbreviation “CIAT:” with a reference to “Free” for tariff item Nos. 0204.22.00, 0511.99.00 and 0713.90.00; and (b) in the column “Preferential Tariff / Final Rate” the reference to “N/A” after the abbreviation “CIAT:” with a reference to “Free (A)” for tariff item Nos. 0204.22.00, 0511.99.00 and 0713.90.00.
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Coming into Force January 1, 2019 126 Sections 69 to 123 come into force on January 1, 2019.
DIVISION 2 R.S., c. C-8
Canada Pension Plan Amendments to the Act 127 Section 53.3 of the Canada Pension Plan is
amended by adding the following after subsection (3): Year in which first additional contributory period begins or ends (4) For the purposes of subsection (1), for a year in which the contributor’s first additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s first additional contributory period in that year is of 12. 128 Section 53.4 of the Act is amended by adding the following after subsection (2):
Year in which second additional contributory period begins or ends (3) For the purposes of subsection (1), for a year in which the contributor’s second additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s second additional contributory period in that year is of 12.
Coming into Force Subsection 114(2) of Canada Pension Plan does not apply 129 (1) Subsection 114(2) of the Canada Pension
Plan does not apply in respect of the amendments to that Act contained in this Division.
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Order in council (2) This Division comes into force in accordance
with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which section 380 of the Budget Implementation Act, 2018, No. 1 comes into force.
DIVISION 3
Financial Sector SUBDIVISION A
Financial Institutions Materiality Threshold 1991, c. 45
Trust and Loan Companies Act 130 (1) Subsection 453(7) of the Trust and Loan
Companies Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c): (d) subject to subsection (7.1), the company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)(b) or (c) and A/B < C
where A
is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of (i) the target entity’s consolidated assets, (ii) the assets of the company and of any subsidiary of the company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and (iii) the consolidated assets of any entity referred to in paragraph (4)(b) or (c) the control of which is acquired by the company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that
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entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c), B
is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is (i) 0.01, in the case of a company with equity of 12 billion dollars or more, or (ii) 0.02, in the case of any other company; or
(e) the company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and A/B < C
where A
is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of (i) the shares of, or other ownership interests in, the target entity that the company or a subsidiary of the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, (ii) the shares of, or other ownership interests
in, the target entity that are held by the company or a subsidiary of the company and that were acquired by the company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and (iii) the shares of, or other ownership interests
in, the target entity that are held by a subsidiary of the company the control of which was acquired by the company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),
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B
is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and
C
is (i) 0.005, in the case of a company with equity of 12 billion dollars or more, or (ii) 0.01, in the case of any other company.
(2) Section 453 of the Act is amended by adding
the following after subsection (7): No exception for deemed acquisition (7.1) The exception in paragraph (7)(d) does not apply with respect to a deemed acquisition of control under subsection 451(7). 1991, c. 46
Bank Act 131 (1) Subsection 468(7) of the Bank Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c): (d) subject to subsection (7.1), the bank is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)(c) or (d) and A/B < C
where A
is the aggregate of the values, as they would have been reported in the bank’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of (i) the target entity’s consolidated assets, (ii) the assets of the bank and of any subsidiary
of the bank that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and (iii) the consolidated assets of any entity referred to in paragraph (4)(c) or (d) the control of which is acquired by the bank at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding
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any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c), B
is the value of the bank’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is (i) 0.01, in the case of a bank with equity of 12
billion dollars or more, or (ii) 0.02, in the case of any other bank; or (e) the bank is acquiring or increasing a substantial
investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and A/B < C
where A
is the aggregate of the values, as they would have been reported in the bank’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of (i) the shares of, or other ownership interests
in, the target entity that the bank or a subsidiary of the bank is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the bank is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, (ii) the shares of, or other ownership interests
in, the target entity that are held by the bank or a subsidiary of the bank and that were acquired by the bank or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and (iii) the shares of, or other ownership interests
in, the target entity that are held by a subsidiary of the bank the control of which was acquired by the bank within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii), B
is the value of the bank’s consolidated assets, as shown in its last annual statement prepared
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before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and C
is (i) 0.005, in the case of a bank with equity of 12
billion dollars or more, or (ii) 0.01, in the case of any other bank. (2) Section 468 of the Act is amended by adding
the following after subsection (7): No exception for deemed acquisition (7.1) The exception in paragraph (7)(d) does not apply with respect to a deemed acquisition of control under subsection 466(7). 132 (1) Subsection 930(7) of the Act is amended
by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c): (d) subject to subsection (7.1), the bank holding company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)(c) or (d) and A/B < C
where A
is the aggregate of the values, as they would have been reported in the bank holding company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of (i) the target entity’s consolidated assets, (ii) the assets of the bank holding company and of any subsidiary of the bank holding company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and (iii) the consolidated assets of any entity referred to in paragraph 4(c) or (d) the control of which is acquired by the bank holding company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),
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B
is the value of the bank holding company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is (i) 0.01, in the case of a bank holding company
with equity of 12 billion dollars or more, or (ii) 0.02, in the case of any other bank holding company; or (e) the bank holding company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and A/B < C
where A
is the aggregate of the values, as they would have been reported in the bank holding company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of (i) the shares of, or other ownership interests in, the target entity that the bank holding company or a subsidiary of the bank holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the bank holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, (ii) the shares of, or other ownership interests
in, the target entity that are held by the bank holding company or a subsidiary of the bank holding company and that were acquired by the bank holding company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and (iii) the shares of, or other ownership interests
in, the target entity that are held by a subsidiary of the bank holding company the control of which was acquired by the bank holding company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii), B
is the value of the bank holding company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results
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in the acquisition or increase of the substantial investment in the target entity, and C
is (i) 0.005, in the case of a bank holding company
with equity of 12 billion dollars or more, or (ii) 0.01, in the case of any other bank holding company. (2) Section 930 of the Act is amended by adding
the following after subsection (7): No exception for deemed acquisition (7.1) The exception in paragraph (7)(d) does not apply with respect to a deemed acquisition of control under subsection 928(6). 1991, c. 47
Insurance Companies Act 133 (1) Subsection 495(9) of the Insurance Companies Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c): (d) subject to subsection (9.1), the company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (6)(b) or (c) and A/B < C
where A
is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of (i) the target entity’s consolidated assets, (ii) the assets of the company and of any subsidiary of the company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and (iii) the consolidated assets of any entity referred to in paragraph (6)(b) or (c) the control of which is acquired by the company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an
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entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c), B
is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is (i) 0.01, in the case of a company with equity of 12 billion dollars or more, or (ii) 0.02, in the case of any other company; or
(e) the company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and A/B < C
where A
is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of (i) the shares of, or other ownership interests in, the target entity that the company or a subsidiary of the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, (ii) the shares of, or other ownership interests
in, the target entity that are held by the company or a subsidiary of the company and that were acquired by the company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and (iii) the shares of, or other ownership interests
in, the target entity that are held by a subsidiary of the company the control of which was acquired by the company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii), B
is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition
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or increase of the substantial investment in the target entity, and C
is (i) 0.005, in the case of a company with equity of 12 billion dollars or more, or (ii) 0.01, in the case of any other company.
(2) Section 495 of the Act is amended by adding the following after subsection (9):
No exception for deemed acquisition (9.1) The exception in paragraph (9)(d) does not apply
with respect to a deemed acquisition of control under subsection 493(7). 134 (1) Subsection 971(7) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c): (d) subject to subsection (7.1), the insurance holding company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)(b) or (c) and A/B < C
where A
is the aggregate of the values, as they would have been reported in the insurance holding company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of (i) the target entity’s consolidated assets, (ii) the assets of the insurance holding company and of any subsidiary of the insurance holding company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and (iii) the consolidated assets of any entity referred to in paragraph (4)(b) or (c) the control of which is acquired by the insurance holding company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),
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B
is the value of the insurance holding company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is (i) 0.01, in the case of an insurance holding company with equity of 12 billion dollars or more, or (ii) 0.02, in the case of any other insurance holding company; or
(e) the insurance holding company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and A/B < C
where A
is the aggregate of the values, as they would have been reported in the insurance holding company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of (i) the shares of, or other ownership interests
in, the target entity that the insurance holding company or a subsidiary of the insurance holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the insurance holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, (ii) the shares of, or other ownership interests in, the target entity that are held by the insurance holding company or a subsidiary of the insurance holding company and that were acquired by the insurance holding company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and (iii) the shares of, or other ownership interests
in, the target entity that are held by a subsidiary of the insurance holding company the control of which was acquired by the insurance holding company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),
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B
is the value of the insurance holding company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and
C
is (i) 0.005, in the case of an insurance holding
company with equity of 12 billion dollars or more, or (ii) 0.01, in the case of any other insurance
holding company. (2) Section 971 of the Act is amended by adding the following after subsection (7):
No exception for deemed acquisition (7.1) The exception in paragraph (7)(d) does not apply
with respect to a deemed acquisition of control under subsection 969(6).
Business Growth Fund 1991, c. 45
Trust and Loan Companies Act 135 Subsection 449(1) of the Trust and Loan Companies Act is amended by adding the following in alphabetical order:
business growth fund means Canadian Business Growth Fund (GP) Inc., a corporation incorporated under the Canada Business Corporations Act. (fonds de croissance des entreprises) 136 The Act is amended by adding the following after section 450:
Limit — business growth fund 450.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a company and its subsidiaries hold must not exceed $200,000,000.
Application (2) For the purposes of subsection (1), the value of an
ownership interest is determined by the amount paid for it at the time of its issuance. 137 (1) Subsection 451(1) of the Act is replaced by the following:
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Restriction on control and substantial investments 451 (1) Subject to subsections (2) to (4.4), no company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity. (2) Section 451 of the Act is amended by adding
the following after subsection (4): Business growth fund (4.1) Subject to section 450.1, subsections (4.2) to (4.4) and Part XI, a company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty (4.2) For greater certainty, a company is prohibited from
acquiring control of the business growth fund or any entity that the business growth fund controls. Prohibition — entity (4.3) A company is prohibited from holding or acquiring
a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities: (a) an entity referred to in any of paragraphs 453(1)(a) to (j); (b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle; (c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property; (d) an entity that acts as an insurance broker or agent in Canada; or (e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans (4.4) A company is prohibited from holding or acquiring
a substantial investment in the business growth fund or any entity that the business growth fund controls if the
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business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000: (a) all ownership interests that are held by the company, the company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and (b) the outstanding principal of all loans held by the
business growth fund or the entities that the business growth fund controls. 1991, c. 46
Bank Act 138 Subsection 464(1) of the Bank Act is amended by adding the following in alphabetical order: business growth fund means Canadian Business Growth Fund (GP) Inc., a corporation incorporated under the Canada Business Corporations Act. (fonds de croissance des entreprises) 139 The Act is amended by adding the following after section 465:
Limit — business growth fund 465.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a bank and its subsidiaries hold must not exceed $200,000,000.
Application (2) For the purposes of subsection (1), the value of an
ownership interest is determined by the amount paid for it at the time of its issuance. 140 (1) Subsection 466(1) of the Act is replaced by the following:
Restriction on control and substantial investments 466 (1) Subject to subsections (2) to (4.4), no bank shall
acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity. (2) Section 466 of the Act is amended by adding the following after subsection (4):
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Business growth fund (4.1) Subject to section 465.1, subsections (4.2) to (4.4)
and Part XI, a bank may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty (4.2) For greater certainty, a bank is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls. Prohibition — entity (4.3) A bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities: (a) an entity referred to in any of paragraphs 468(1)(a) to (j); (b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle; (c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property; (d) an entity that acts as an insurance broker or agent in Canada; or (e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans (4.4) A bank is prohibited from holding or acquiring a
substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000: (a) all ownership interests that are held by the bank,
the bank’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by
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the amount paid for them at the time each was first acquired by any of those entities; and (b) the outstanding principal of all loans held by the
business growth fund or the entities that the business growth fund controls. 141 Subsection 507(1) of the Act is amended by adding the following in alphabetical order:
business growth fund means Canadian Business Growth Fund (GP) Inc., a corporation incorporated under the Canada Business Corporations Act. (fonds de croissance des entreprises) 142 The Act is amended by adding the following after section 510:
Limit — business growth fund 510.01 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a foreign bank and the entities associated with it hold must not exceed $200,000,000. Application (2) For the purposes of subsection (1), the value of an
ownership interest is determined by the amount paid for it at the time of its issuance. Business growth fund 510.02 (1) Subject to section 510.01 and subsections (2)
to (4), a foreign bank or an entity associated with a foreign bank may hold or acquire a substantial investment in the business growth fund or a Canadian entity that the business growth fund controls.
For greater certainty (2) For greater certainty, a foreign bank or an entity associated with a foreign bank is prohibited from acquiring control of the business growth fund or any Canadian entity that the business growth fund controls. Prohibition — entity (3) A foreign bank or an entity associated with a foreign
bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any Canadian entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:
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(a) an entity referred to in any of paragraphs 468(1)(a)
to (j); (b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle; (c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property; (d) an entity that acts as an insurance broker or agent in Canada; or (e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans (4) A foreign bank or an entity associated with a foreign
bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any Canadian entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000: (a) all ownership interests that are held by the foreign bank, the entities associated with the foreign bank, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and (b) the outstanding principal of all loans held by the
business growth fund or the entities that the business growth fund controls. 143 The Act is amended by adding the following after section 927:
Limit — business growth fund 927.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a bank holding company and its subsidiaries hold must not exceed $200,000,000.
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Application (2) For the purposes of subsection (1), the value of an
ownership interest is determined by the amount paid for it at the time of its issuance. 144 (1) Subsection 928(1) of the Act is replaced by the following:
Restriction on control and substantial investments 928 (1) Subject to subsections (2) to (3.4), no bank holding company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity. (2) Section 928 of the Act is amended by adding the following after subsection (3):
Business growth fund (3.1) Subject to section 927.1 and subsections (3.2) to
(3.4), a bank holding company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls. For greater certainty (3.2) For greater certainty, a bank holding company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity (3.3) A bank holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls hold or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities: (a) an entity referred to in any of paragraphs 930(1)(a) to (j); (b) an entity that is primarily engaged in the leasing of
motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle; (c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;
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(d) an entity that acts as an insurance broker or agent
in Canada; or (e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans (3.4) A bank holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000: (a) all ownership interests that are held by the bank
holding company, the bank holding company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and (b) the outstanding principal of all loans held by the
business growth fund or the entities that the business growth fund controls. 1991, c. 47
I nsura nce Companies Act 145 Subsection 490(1) of the Insurance Companies Act is amended by adding the following in alphabetical order: business growth fund means Canadian Business Growth Fund (GP) Inc., a corporation incorporated under the Canada Business Corporations Act. (fonds de croissance des entreprises) 146 The Act is amended by adding the following after section 492:
Limit — business growth fund 492.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a company and its subsidiaries hold must not exceed $200,000,000.
Application (2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.
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147 (1) Subsection 493(1) of the Act is replaced by the following:
Restriction on control and substantial investments 493 (1) Subject to subsections (2) to (4.4), no company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity. (2) Section 493 of the Act is amended by adding
the following after subsection (4): Business growth fund (4.1) Subject to section 492.1, subsections (4.2) to (4.4) and Part XI, a company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty (4.2) For greater certainty, a company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity (4.3) A company is prohibited from holding or acquiring
a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities: (a) an entity referred to in any of paragraphs 495(1)(a) to (j); (b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle; (c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property; (d) an entity that acts as an insurance broker or agent
in Canada; or (e) an entity that is engaged in any prescribed activity.
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Prohibition — capital and loans (4.4) A company is prohibited from holding or acquiring
a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000: (a) all ownership interests that are held by the company, the company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and (b) the outstanding principal of all loans held by the
business growth fund or the entities that the business growth fund controls. 148 The Act is amended by adding the following after section 551:
Limit — business growth fund 551.1 (1) The aggregate value of all ownership interests
in the business growth fund and the entities that the business growth fund controls that a society and its subsidiaries hold must not exceed $200,000,000.
Application (2) For the purposes of subsection (1), the value of an
ownership interest is determined by the amount paid for it at the time of its issuance. 149 (1) Subsection 552(1) of the Act is replaced by the following:
Restriction on control and substantial investments 552 (1) Subject to subsections (2) to (3.4), no society
shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity. (2) Section 552 of the Act is amended by adding
the following after subsection (3): Business growth fund (3.1) Subject to section 551.1 and subsections (3.2) to
(3.4), a society may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
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For greater certainty (3.2) For greater certainty, a society is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity (3.3) A society is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities: (a) an entity referred to in any of paragraphs 495(1)(a)
to (j); (b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle; (c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property; (d) an entity that acts as an insurance broker or agent
in Canada; or (e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans (3.4) A society is prohibited from holding or acquiring a
substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000: (a) all ownership interests that are held by the society, the society’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and (b) the outstanding principal of all loans held by the
business growth fund or the entities that the business growth fund controls.
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150 The Act is amended by adding the following after section 968:
Limit — business growth fund 968.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that an insurance holding company and its subsidiaries hold must not exceed $200,000,000.
Application (2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance. 151 (1) Subsection 969(1) of the Act is replaced by
the following: Restriction on control and substantial investments 969 (1) Subject to subsections (2) to (3.4), no insurance
holding company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity. (2) Section 969 of the Act is amended by adding
the following after subsection (3): Business growth fund (3.1) Subject to section 968.1 and subsections (3.2) to (3.4), an insurance holding company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty (3.2) For greater certainty, an insurance holding company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity (3.3) An insurance holding company is prohibited from
holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities: (a) an entity referred to in any of paragraphs 971(1)(a)
to (j);
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(b) an entity that is primarily engaged in the leasing of
motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle; (c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property; (d) an entity that acts as an insurance broker or agent
in Canada; or (e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans (3.4) An insurance holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000: (a) all ownership interests that are held by the insurance holding company, the insurance holding company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and (b) the outstanding principal of all loans held by the
business growth fund or the entities that the business growth fund controls.
Electronic Consent 1991, c. 45
Trust and Loan Companies Act 152 Section 539.04 of the Trust and Loan Companies Act is amended by adding the following after subsection (1):
Consent and notice in electronic form (1.1) Despite subsection (1), the requirements referred to in paragraph (1)(c) may provide that the consent referred to in paragraph (1)(a) and any notice related to that consent may be provided in electronic form.
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1991, c. 46
Bank Act 153 Section 995 of the Bank Act is amended by
adding the following after subsection (1):
Consent and notice in electronic form (1.1) Despite subsection (1), the requirements referred
to in paragraph (1)(c) may provide that the consent referred to in paragraph (1)(a) and any notice related to that consent may be provided in electronic form. 1991, c. 47
Ins urance Companies Act 154 Section 1037 of the Insurance Companies Act
is amended by adding the following after subsection (1): Consent and notice in electronic form (1.1) Despite subsection (1), the requirements referred
to in paragraph (1)(c) may provide that the consent referred to in paragraph (1)(a) and any notice related to that consent may be provided in electronic form.
Technical Amendments 2018, c. 12
Budget Implementation Act, 2018, No. 1 155 Subsection 331(3) of the English version of
the Budget Implementation Act, 2018, No. 1 is amended by replacing the paragraphs 495(4.2)(a) and (b) that it enacts with the following: (a) imposing terms and conditions in respect of the
acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, under subsection (4.1); and (b) respecting the circumstances in which a property
and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (4.1).
Coordinating Amendments 2018, c. 12
156 (1) In this section, other Act means the Budget Implementation Act, 2018, No. 1.
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(2) If subsection 331(3) of the other Act comes into force before section 155 of this Act, then (a) that section 155 is deemed never to have
come into force and is repealed; and (b) paragraphs 495(4.2)(a) and (b) of the English version of the Insurance Companies Act are replaced by the following: (a) imposing terms and conditions in respect of the acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, under subsection (4.1); and (b) respecting the circumstances in which a property
and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (4.1). (3) If subsection 331(3) of the other Act comes into force on the same day as section 155 of this Act, then that section 155 is deemed to have come into force before that subsection 331(3).
SUBDIVISION B
Amendments related to Canada Deposit Insurance Corporation Act R.S., c. C-3
Canada Deposit Insurance Corporation Act 157 Paragraphs 10(1)(d) and (e) of the Canada
Deposit Insurance Corporation Act are replaced by the following: (d) assume the costs of a winding-up of a member institution when the Corporation is appointed to act as a liquidator in the winding-up, or assume the costs of the receiver when the Corporation is appointed to act as such; (e) guarantee the payment of the fees of, and the costs incurred by any person as, the liquidator or receiver of a member institution when that person is appointed as such; 158 The portion of subsection 10.1(3) of the Act
before paragraph (a) is replaced by the following:
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Total indebtedness (3) The total principal indebtedness outstanding at any
time in respect of borrowings by the Corporation under subsections (1) and (2), excluding the borrowings under paragraph 60.2(2)(c) of the Financial Administration Act, shall not exceed
159 Section 12.1 of the Act is amended by adding
the following after subsection (4):
Deemed withdrawal from pre-existing deposit (5) During the transition period, any withdrawal — up to the amount of the pre-existing deposit — is deemed, for the purposes of deposit insurance with the Corporation, to be withdrawn from the pre-existing deposit. 160 (1) Subsection 13(1) of the Act is replaced by
the following: Deposits with amalgamating institutions 13 (1) When a person has deposits with two or more
member institutions that amalgamate and continue in operation as one member institution, in this section referred to as the “amalgamated institution”, a deposit of that person with an amalgamating institution on the day on which the amalgamated institution is formed, less any withdrawals from the deposit, shall, for the purposes of deposit insurance with the Corporation, be deemed to be and continue to be separate from any deposit of that person on that day with the other amalgamating institution or institutions that become part of the amalgamated institution for a period of two years or, in the case of a term deposit with a remaining term exceeding two years, to the maturity of the term deposit. (2) Section 13 of the Act is amended by adding the
following after subsection (4): Deemed withdrawal from deposit (5) During the period referred to in subsection (1), any withdrawal by a person — up to the total amount, on the day on which the amalgamated institution is formed, of that person’s deposits with the two or more member institutions that amalgamate — shall, for the purposes of deposit insurance with the Corporation, be deemed to be withdrawn from those deposits. 161 Section 14 of the Act is amended by adding the following after subsection (4.1):
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No set-off or compensation (4.2) Despite section 73 of the Winding-up and Restructuring Act, if the Corporation makes a payment under this section in respect of any deposit with a member institution, the law of set-off or compensation does not apply to a claim by the Corporation on the estate of the member institution in respect of that payment. 162 Section 20 of the Act is replaced by the following:
Funds 20 The Corporation shall maintain funds for the purpose
of carrying out its objects. 163 Subsection 21(5) of the Act is replaced by the
following: Calculation of deposits (5) For the purposes of this section, a member institution may use any method approved by the Corporation for that premium year to determine or estimate the aggregate amount of its deposits that are considered to be insured by the Corporation. 164 Subsection 26(1) of the Act is repealed.
2012, c. 5
Financial System Review Act Amendments to the Act 165 Sections 191 and 192 of the Financial System
Review Act are repealed.
Coordinating Amendments 2012, c. 5
166 (1) In this section, other Act means the Financial System Review Act. (2) If section 191 of the other Act comes into force
before section 165 of this Act, then (a) that section 165 is deemed never to have come into force and is repealed; (b) section 192 of the other Act is repealed; (c) subsection 21(1) of the Canada Deposit Insurance Corporation Act is replaced by the following:
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Assessment and collection of premiums 21 (1) The Corporation shall, for each premium year,
assess and collect from each member institution an annual premium in an amount equal to the lesser of (a) the annual premium for that member institution determined under the by-laws, and (b) the maximum annual premium. (d) paragraph 21(2)(d) of the Act is repealed; and (e) subsection 21(4) of the Act is replaced by the following:
Maximum annual premium (4) In this section, maximum annual premium means,
in respect of a member institution, the greater of (a) $5,000, and (b) one third of 1%, or any smaller proportion of 1%
that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of April 30 in the immediately preceding premium year. (3) If section 191 of the other Act comes into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before that section 191. (4) If section 192 of the other Act comes into force
before section 165 of this Act, then (a) that section 165 is deemed never to have
come into force and is repealed; (b) section 191 of the other Act is repealed; and (c) subsection 23(1) of the Canada Deposit Insurance Corporation Act is replaced by the following: Calculation of first premium 23 (1) The premium payable by a member institution in
respect of the premium year in which it becomes a member institution shall be the same proportion of the lesser of the following as the number of days in which any of the deposits with that member institution are insured by the Corporation in that premium year is of 365:
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(a) the annual premium for that member determined
by by-law made under subsection 21(2) based on an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution, and (b) the greater of (i) $5,000, and (ii) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution. (5) If section 192 of the other Act comes into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before that section 192. (6) If sections 191 and 192 of the other Act come
into force before section 165 of this Act, then (a) that section 165 is deemed never to have
come into force and is repealed; (b) subsection 21(1) of the Canada Deposit Insurance Corporation Act is replaced by the following: Assessment and collection of premiums 21 (1) The Corporation shall, for each premium year,
assess and collect from each member institution an annual premium in an amount equal to the lesser of (a) the annual premium for that member institution determined under the by-laws, and (b) the maximum annual premium. (c) paragraph 21(2)(d) of the Act is repealed; (d) subsection 21(4) of the Act is replaced by
the following: Maximum annual premium (4) In this section, maximum annual premium means, in respect of a member institution, the greater of (a) $5,000, and
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(b) one third of 1%, or any smaller proportion of 1%
that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of April 30 in the immediately preceding premium year. (e) subsection 23(1) of the Act is replaced by
the following: Calculation of first premium 23 (1) The premium payable by a member institution in
respect of the premium year in which it becomes a member institution shall be the same proportion of the lesser of the following as the number of days in which any of the deposits with that member institution are insured by the Corporation in that premium year is of 365: (a) the annual premium for that member determined
by by-law made under subsection 21(2) based on an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution, and (b) the greater of (i) $5,000, and (ii) one third of 1%, or any smaller proportion of
1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution. (7) If sections 191 and 192 of the other Act come into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before those sections 191 and 192.
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SUBDIVISION C
Privileged information R.S., c. 18 (3rd Supp.), Part I
Office of the Superintendent of Financial Institutions Act 167 Section 37 of the Office of the Superintendent of Financial Institutions Act is amended by adding the following after subsection (2):
No use of privileged information (3) The Superintendent shall not use privileged information as evidence in a proceeding in respect of a violation if the privileged information was disclosed to the Superintendent by (a) a financial institution, bank holding company or insurance holding company; or (b) a person who controls, or an entity that is affiliated with, an entity referred to in paragraph (a).
Definition of privileged information (4) In subsection (3), privileged information means information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege.
1991, c. 45
Trust and Loan Companies Act 168 The Trust and Loan Companies Act is
amended by adding the following after section 504: No waiver 504.01 (1) For greater certainty, the disclosure by a company — or by a person who controls a company or by an entity that is affiliated with a company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
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No disclosure (2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include (a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or (b) the investigation of, or conduct of proceedings in
respect of, a violation under an Act referred to in paragraph (a). 1991, c. 46
Bank Act 169 The Act is amended by adding the following after section 608:
No waiver 608.1 (1) For greater certainty, the disclosure by an authorized foreign bank — or by a person who controls an authorized foreign bank or by an entity that is affiliated with an authorized foreign bank — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
No disclosure (2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include (a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or (b) the investigation of, or conduct of proceedings in
respect of, a violation under an Act referred to in paragraph (a). 170 The Act is amended by adding the following
after section 638: No waiver 638.1 (1) For greater certainty, the disclosure by a bank — or by a person who controls a bank or by an entity that is affiliated with a bank — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
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No disclosure (2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include (a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or (b) the investigation of, or conduct of proceedings in
respect of, a violation under an Act referred to in paragraph (a). 171 The Act is amended by adding the following after section 956.1:
No waiver 956.2 (1) For greater certainty, the disclosure by a bank
holding company — or by a person who controls a bank holding company or by an entity that is affiliated with a bank holding company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy. No disclosure (2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include (a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or (b) the investigation of, or conduct of proceedings in
respect of, a violation under an Act referred to in paragraph (a). 1991, c. 47
Insurance Companies Act 172 The Insurance Companies Act is amended by adding the following after section 672.2:
No waiver 672.3 (1) For greater certainty, the disclosure by a company, society, foreign company or provincial company — or by a person who controls one or by an entity that is affiliated with one — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege
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does not constitute a waiver of any of those privileges or that secrecy. No disclosure (2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include (a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or (b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a). 173 The Act is amended by adding the following after section 999.1:
No waiver 999.2 (1) For greater certainty, the disclosure by an insurance holding company — or by a person who controls an insurance holding company or by an entity that is affiliated with an insurance holding company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy. No disclosure (2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include (a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or (b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).
DIVISION 4 2000, c. 17
Proceeds of Crime (Money Laundering) and Terrorist Financing Act 174 Section 13 of the Proceeds of Crime (Money
Laundering) and Terrorist Financing Act is repealed.
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175 (1) Subsection 14(3) of the Act is replaced by
the following: Limitation (3) Currency or monetary instruments may no longer be
retained under subsection (1) if the officer is satisfied that the currency or monetary instruments have been reported under subsection 12(1). (2) Paragraph 14(4)(b) of the Act is replaced by the following: (b) that if, within that period, the currency or monetary instruments are reported under subsection 12(1), they may no longer be retained; and
DIVISION 5
Greenhouse Gas Emissions Pricing and Other Topics Relating to Offshore Area 1987, c. 3
Canada–Newfoundland and Labrador Atlantic Accord Implementation Act 176 Section 29.3 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act is replaced by the following:
Remittance of fees and charges: shared 29.3 (1) Subject to subsection (2), one half of the
amounts of the fees and charges obtained in accordance with regulations made under section 29.1 shall be paid to the credit of the Receiver General and the other half shall be paid to the credit of Her Majesty in right of the Province, in the time and manner prescribed under those regulations. Remittance of fees and charges to the Province (2) If the fees and charges referred to in subsection (1)
are related to the powers, duties or functions of the Board for the administration of the pricing mechanisms for greenhouse gas emissions referred to in subsection 164.3(1), they shall be paid in their entirety to the credit of Her Majesty in right of the Province. 177 The Act is amended by adding the following after section 164:
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Pricing for Greenhouse Gas Emissions Definitions 164.1 The following definitions apply in sections 164.2 and 164.3.
greenhouse gas has the same meaning as the definition of greenhouse gas in paragraph 2(f) of the Management of Greenhouse Gas Act, S.N.L. 2016, c. M-1.001. (gaz à effet de serre) Management of Greenhouse Gas Act means the Management of Greenhouse Gas Act, S.N.L. 2016, c. M-1.001, and its regulations, as amended from time to time. (texte provincial) Application 164.2 (1) Subject to subsection (2), the provisions of the
Management of Greenhouse Gas Act relating to greenhouse gas emissions pricing apply, with any modifications that the circumstances require and that may be prescribed, to a work or activity authorized under this Part that is carried out within the offshore area.
Limitation (2) Subsection (1) does not apply to any provision of the Management of Greenhouse Gas Act that imposes a tax.
Statutory Instruments Act (3) The Statutory Instruments Act does not apply to any
instrument made by a provincial official or body under the authority of the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1). Service Fees Act (4) For greater certainty, the Service Fees Act does not
apply to any fee, charge or levy that is fixed under the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1). Federal Courts Act (5) Any official or body that exercises a power or performs a duty or function under the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1) is not a federal board, commission or other tribunal for the purposes of the Federal Courts Act.
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Review or appeal in Provincial courts (6) If a power is conferred or a duty or function is imposed by the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1), the exercise of the power or the performance of the duty or function is subject to review by, or appeal to, the courts of the Province in the same manner and to the same extent as if the laws of the Province applied.
Amounts collected (7) Payments collected by an official or body under the
provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1) belong to Her Majesty in right of the Province and are not public money for the purposes of the Financial Administration Act. Powers, duties and functions of Board 164.3 (1) The Board may, under an agreement with the
appropriate provincial Minister or in accordance with the Management of Greenhouse Gas Act, exercise any power or perform any duty or function set out in that agreement or Act to ensure, within the offshore area, the administration and enforcement of the pricing mechanisms for greenhouse gas emissions set out in the provisions of that Act that are incorporated by reference under subsection 164.2(1). Liability for acts and omissions (2) In respect of any act or omission occurring in the exercise of a power or the performance of a duty or function under subsection (1), (a) Her Majesty in right of Canada is entitled to the
same limits on liability, defences and immunities as those that would apply to Her Majesty in right of the Province when Her Majesty in right of the Province exercises such a power or performs such a duty or function under the law that applies in the Province; and (b) any person or body exercising the power or performing the duty or function is entitled to the same limits on liability, defences and immunities as those that would apply to a person or body when the person or body exercises such a power or performs such a duty or function under the law that applies in the Province. Disclosure of information (3) In exercising its powers and performing its duties and functions under subsection (1), the Board may
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obtain from the appropriate provincial Minister and disclose to that Minister any information with respect to the administration of the Management of Greenhouse Gas Act. 2018, c. 12
Greenhouse Gas Pollution Pricing Act 178 The Greenhouse Gas Pollution Pricing Act is
amended by adding the following after section 189: Non-application 189.1 Despite section 164.2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, if the offshore area, as defined in section 2 of that Act, is mentioned in Part 2 of Schedule 1 to this Act, section 164.2 of that Act does not apply. 2014, c. 13
Offshore Health and Safety Act 179 Subsection 53(5) of the Offshore Health and
Safety Act is replaced by the following:
Repeal (5) Unless repealed on an earlier date, the
Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Transitional Regulations and the Canada–Newfoundland and Labrador Offshore Area Diving Operations Safety Transitional Regulations are repealed on the expiry of six years after the day on which this section comes into force. 180 Subsection 92(5) of the Act is replaced by the
following: Repeal (5) Unless repealed on an earlier date, the
Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada– Nova Scotia Offshore Marine Installations and Structures Transitional Regulations and the Canada–Nova Scotia Offshore Area Diving
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Operations Safety Transitional Regulations are repealed on the expiry of six years after the day on which this section comes into force.
Coming into Force Order in council 181 Sections 176 to 178 come into force or are deemed to have come into force on a day to be fixed by order of the Governor in Council, but that day must not be before January 1, 2019.
DIVISION 6 R.S., c. C-44
Canada Business Corporations Act Amendments to the Act 182 The Canada Business Corporations Act is
amended by adding the following after section 2:
Individual with significant control 2.1 (1) For the purposes of this Act, any of the following
individuals is an individual with significant control over a corporation: (a) an individual who has any of the following interests or rights, or any combination of them, in respect of a significant number of shares of the corporation: (i) the individual is the registered holder of them, (ii) the individual is the beneficial owner of them,
or (iii) the individual has direct or indirect control or
direction over them; (b) an individual who has any direct or indirect influence that, if exercised, would result in control in fact of the corporation; or (c) an individual to whom prescribed circumstances apply.
Joint ownership or control (2) Two or more individuals are each considered to be an
individual with significant control over a corporation if,
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in respect of a significant number of shares of the corporation, (a) an interest or right, or a combination of interests
or rights, referred to in paragraph (1)(a) is held jointly by those individuals; or (b) a right, or combination of rights, referred to in
paragraph (1)(a) is subject to any agreement or arrangement under which the right or rights are to be exercised jointly or in concert by those individuals. Significant number of shares (3) For the purposes of this section, a significant number
of shares of a corporation is (a) any number of shares that carry 25% or more of
the voting rights attached to all of the corporation’s outstanding voting shares; or (b) any number of shares that is equal to 25% or more of all of the corporation’s outstanding shares measured by fair market value. 183 The Act is amended by adding the following after section 21:
Register 21.1 (1) The corporation shall prepare and maintain, at its registered office or at any other place in Canada designated by the directors, a register of individuals with significant control over the corporation that contains (a) the names, the dates of birth and the latest known
address of each individual with significant control; (b) the jurisdiction of residence for tax purposes of
each individual with significant control; (c) the day on which each individual became or ceased to be an individual with significant control, as the case may be; (d) a description of how each individual is an individual with significant control over the corporation, including, as applicable, a description of their interests and rights in respect of shares of the corporation; (e) any other prescribed information; and (f) a description of each step taken in accordance with
subsection (2).
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Updating of information (2) At least once during each financial year of the corporation, the corporation shall take reasonable steps to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up-to-date. Recording of information (3) If the corporation becomes aware of any information
referred to in paragraphs (1)(a) to (e) as a result of steps taken in accordance with subsection (2) or through any other means, the corporation shall record that information in the register within 15 days of becoming aware of it. Information from shareholders (4) If the corporation requests information referred to in
any of paragraphs (1)(a) to (e) from one of its shareholders, the shareholder shall, to the best of their knowledge, reply accurately and completely as soon as feasible. Disposal of personal information (5) Within one year after the sixth anniversary of the day
on which an individual ceases to be an individual with significant control over the corporation, the corporation shall — subject to any other Act of Parliament and to any Act of the legislature of a province that provides for a longer retention period — dispose of any of that individual’s personal information, as defined in subsection 2(1) of the Personal Information Protection and Electronic Documents Act, that is recorded in the register. Offence (6) A corporation that, without reasonable cause, contravenes this section is guilty of an offence and liable on summary conviction to a fine not exceeding five thousand dollars.
Non-application (7) This section does not apply to a corporation that (a) is a reporting issuer or an émetteur assujetti under
an Act of the legislature of a province relating to the regulation of securities; (b) is listed on a designated stock exchange, as defined in subsection 248(1) of the Income Tax Act; or (c) is a member of a prescribed class.
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Inability to identify individuals 21.2 A corporation to which section 21.1 applies shall take prescribed steps if it is unable to identify any individuals with significant control over the corporation.
Disclosure to Director 21.3 (1) A corporation to which section 21.1 applies
shall disclose to the Director, on request, any information in its register of individuals with significant control.
Access — affidavit (2) Shareholders and creditors of the corporation or
their personal representatives, on sending to the corporation or its agent or mandatary the affidavit referred to in subsection (3), may on application require the corporation or its agent or mandatary to allow the applicant access to the register of the corporation referred to in subsection 21.1(1) during the usual business hours of the corporation and, on payment of a reasonable fee, provide the applicant with an extract from that register. Affidavit (3) The affidavit required under subsection (2) shall contain (a) the name and address of the applicant; (b) the name and address for service of the body corporate, if the applicant is a body corporate; and (c) a statement that any information obtained under subsection (2) will not be used except as permitted under subsection (5).
Application by body corporate (4) If the applicant is a body corporate, the affidavit shall
be made by a director or officer of the body corporate. Use of information (5) Information obtained under subsection (2) shall not be used by any person except in connection with (a) an effort to influence the voting of shareholders of
the corporation; (b) an offer to acquire securities of the corporation; or (c) any other matter relating to the affairs of the corporation.
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Offence (6) A person who, without reasonable cause, contravenes
subsection (5) is guilty of an offence and liable on summary conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding six months, or to both.
Offence — preparation and maintenance of register 21.4 (1) Every director or officer of a corporation who
knowingly authorizes, permits or acquiesces in the contravention of subsection 21.1(1) by that corporation commits an offence, whether or not the corporation has been prosecuted or convicted. Offence — recording of false or misleading information (2) Every director or officer of a corporation who knowingly records or knowingly authorizes, permits or acquiesces in the recording of false or misleading information in the register of the corporation referred to in subsection 21.1(1) commits an offence.
Offence — provision of false or misleading information (3) Every director or officer of a corporation who knowingly provides or knowingly authorizes, permits or acquiesces in the provision to any person or entity of false or misleading information in relation to the register of the corporation referred to in subsection 21.1(1) commits an offence.
Offence — subsection 21.1(4) (4) Every shareholder who knowingly contravenes subsection 21.1(4) commits an offence. Penalty (5) A person who commits an offence under any of subsections (1) to (4) is liable on summary conviction to a fine not exceeding $200,000 or to imprisonment for a term not exceeding six months, or to both. 184 Section 250 of the Act is amended by adding the following after subsection (3):
Register of individuals with significant control (4) For greater certainty, a register referred to in subsection 21.1(1) or an extract from it is not a report, return, notice or other document for the purposes of this section.
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185 Subsection 261(1) of the Act is amended by adding the following after paragraph (c): (c.01) prescribing the form of the register referred to in subsection 21.1(1) and the manner of preparing and maintaining it; (c.02) respecting steps to be taken by a corporation
for the purposes of subsection 21.1(2);
Coming into Force Six months after royal assent 186 Sections 182 to 185 come into force on the day that, in the sixth month after the month in which this Act receives royal assent, has the same calendar number as the day on which it receives royal assent or, if that sixth month has no day with that number, the last day of that sixth month.
DIVISION 7
Intellectual Property Strategy SUBDIVISION A R.S., c. P-4
Patent Act Amendments to the Act 187 (1) Subsection 10(1) of the Patent Act is replaced by the following: Inspection by the public 10 (1) Subject to subsections (2) to (6) and section 20,
all patents, applications for patents and documents relating to patents or applications for patents that are in the possession of the Patent Office shall be open to public inspection at the Patent Office, under any conditions that may be prescribed. (2) Subsection 10(2) of the English version of the Act is replaced by the following:
Confidentiality period (2) Except with the approval of the applicant, an application for a patent, or a document relating to the
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application, shall not be open to public inspection before a confidentiality period of 18 months has expired. 188 Subsection 27(5) of the Act is replaced by the
following: Separate claims (5) For greater certainty, if a claim defines the subjectmatter of an invention in the alternative, each alternative is a separate claim for the purposes of sections 2, 28.1 to 28.3, 56 and 78.3. 189 Subsection 36(4) of the Act is replaced by the following:
Separate applications (4) A divisional application shall be deemed to be a separate and distinct application under this Act, to which its provisions apply as fully as may be, and separate fees shall be paid on the divisional application and, except for the purposes of subsections 27(6) and (7), it shall have the same filing date as the original application. 190 The Act is amended by adding the following after section 52:
Standard-Essential Patents Subsequent patentee or holder bound 52.1 (1) A licensing commitment in respect of a standard-essential patent that binds the patentee, binds any subsequent patentee and any holder of any certificate of supplementary protection that sets out that patent.
Subsequent holder bound (2) If a certificate of supplementary protection sets out a
standard-essential patent, a licensing commitment that binds the holder of that certificate of supplementary protection, binds any subsequent holder of the certificate of supplementary protection. Application (3) Subsections (1) and (2) apply despite any other Act of
Parliament and any decision or order made under such an Act. Regulations 52.2 The Governor in Council may make regulations, for the purposes of section 52.1, respecting what constitutes, or does not constitute, a licensing commitment or a standard-essential patent.
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191 The Act is amended by adding the following after section 53:
Admissible in evidence 53.1 (1) In any action or proceeding respecting a patent, a written communication, or any part of such a communication, may be admitted into evidence to rebut any representation made by the patentee in the action or proceeding as to the construction of a claim in the patent if (a) it is prepared in respect of (i) the prosecution of the application for the patent, (ii) a disclaimer made in respect of the patent, or (iii) a request for re-examination, or a re-examination proceeding, in respect of the patent; and (b) it is between (i) the applicant for the patent or the patentee; and (ii) the Commissioner, an officer or employee of the
Patent Office or a member of a re-examination board. Divisional application (2) For the purposes of this section, the prosecution of a divisional application is deemed to include the prosecution of the original application before that divisional application is filed.
Reissued patent (3) For the purposes of this section, a written communication is deemed to be prepared in respect of the prosecution of the application for a reissued patent if it is prepared in respect of (a) the prosecution of the application for the patent
that was surrendered and from which the reissued patent results; or (b) the application for reissuance. 192 Subsection 55.2(6) of the Act is replaced by
the following: For greater certainty (6) For greater certainty, subsection (1) does not affect any exception to the exclusive property or privilege granted by a patent that exists at law in respect of acts done privately and on a non-commercial scale or for a non-commercial purpose.
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193 The Act is amended by adding the following after section 55.2:
Exception — experimentation 55.3 (1) An act committed for the purpose of experimentation relating to the subject-matter of a patent is not an infringement of the patent. Regulations (2) The Governor in Council may make regulations respecting (a) factors that the court may consider, must consider
or is not permitted to consider in determining whether an act is, or is not, committed for the purpose set out in subsection (1); and (b) circumstances in which an act is, or is not, committed for the purpose set out in subsection (1). 194 Section 56 of the Act is replaced by the following: Exception — prior use 56 (1) Subject to subsection (2), if — before the claim date of a claim in a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of the patent in respect of that claim, or made serious and effective preparations to commit such an act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of that claim, if the person commits the same act on or after that claim date.
Transfer (2) If the act referred to in subsection (1) is committed or
the preparations to commit it are made in the course of a business and that business, or the part of that business in the course of which the act was committed or the preparations were made, is subsequently transferred, (a) subsection (1) or paragraph (b), as the case may
be, does not apply to an act committed by the transferor after the transfer; and (b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of the claim, if the transferee commits the act after the transfer.
Exception — use or sale of article (3) The use or sale of an article is not an infringement of
a patent or any certificate of supplementary protection
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that sets out the patent if that article was acquired, directly or indirectly, from a person who, at the time they disposed of it, could sell it without infringing the patent or the certificate (a) because the person, before the claim date of a
claim in the patent, in good faith, committed an act that would otherwise constitute an infringement of the patent in respect of that claim and they disposed of the article before that claim date; or (b) under subsection (1) or paragraph (2)(b).
Exception — use of service (4) The use of a service is not an infringement of a patent if the service is provided by a person who, under subsection (1) or paragraph (2)(b), is able to provide it without infringing the patent.
Non-application (5) Subsection (1) or paragraph (3)(a) does not apply if
the person referred to in that subsection or that paragraph was able, as the case may be, to commit the act or make the preparations to commit the act only because they obtained knowledge of the subject-matter defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge. Exception — use of article (6) Subject to subsection (7), the use of an article is not
an infringement of a patent or any certificate of supplementary protection that sets out the patent, in respect of a claim, if the article was acquired, directly or indirectly, from a person who, before the claim date of that claim, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.
Transfer (7) If the making or selling referred to in subsection (6) was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then (a) subsection (6) or paragraph (b), as the case may be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and
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(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of a claim referred to in subsection (6), to use an article for the use referred to in that subsection if it was made or sold for that use by the transferee after the transfer.
Non-application (8) Subsection (6) does not apply if the person referred to in that subsection was able to make or sell, or to make the preparations to make or sell, the article only because they obtained knowledge of the use defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge.
Exception — use of service (9) Subject to subsection (10), the use of a service is not
an infringement of a patent in respect of a claim if the service is provided by a person who, before the claim date of that claim, in good faith, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.
Transfer (10) If the service referred to in subsection (9) was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer (a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and (b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9).
Non-application (11) Subsection (9) does not apply if the person referred
to in that subsection was able to provide the service or make the preparations to provide it only because they obtained knowledge of the use defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge.
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195 The Act is amended by adding the following after section 76.1:
Written Demands Requirements 76.2 (1) Any written demand received by a person in
Canada, that relates to an invention that is patented in Canada or elsewhere or that is protected by a certificate of supplementary protection in Canada or by analogous rights granted elsewhere, must comply with the prescribed requirements. Federal Court (2) Any person who receives a written demand that does
not comply with the prescribed requirements, and any person who is aggrieved as a result of the receipt by another person of such a written demand, may bring a proceeding in the Federal Court. Relief (3) If the Federal Court is satisfied that the written demand does not comply with the prescribed requirements, it may grant any relief that it considers appropriate, including by way of recovery of damages, punitive damages, an injunction, a declaration or an award of costs.
Liability — special case (4) If a corporation sends a written demand that does not comply with the prescribed requirements, is notified of those requirements and of the demand’s defects in respect of those requirements and does not, within a reasonable time after receiving the notice of those defects, remedy them, the corporation’s officers, directors, agents or mandataries are jointly and severally, or solidarily, liable with the corporation if they directed, authorized, assented to, acquiesced in or participated in the sending of the demand.
Due diligence (5) A person is not to be found liable under subsection
(4) if they establish that they exercised due diligence to ensure that the written demand complies with the prescribed requirements.
Regulations 76.3 The Governor in Council may make regulations for
the purposes of section 76.2, including regulations (a) respecting what constitutes a written demand or
an aggrievement;
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(b) respecting the requirements with which a written demand must comply; (c) respecting factors that the Federal Court may consider, must consider or is not permitted to consider in making an order under subsection 76.2(3); and (d) respecting the circumstances in which a defendant is not to be found liable in a proceeding brought under subsection 76.2(2).
196 Section 78.2 of the Act is replaced by the following: Special case 78.2 (1) Subject to subsections (2) and (3), any matter
arising on or after the day on which this subsection comes into force in respect of a patent issued on the basis of an application whose filing date is before October 1, 1989 shall be dealt with and disposed of in accordance with sections 38.1, 45, 46 and 48.1 to 48.5 and with the provisions of this Act, other than sections 46 and 56, as they read immediately before October 1, 1989. Application of amendments to Act (2) The provisions of this Act that apply as provided in
subsection (1) shall be read subject to any amendments to this Act, other than the amendments that came into force on October 1, 1989 or October 1, 1996 or that were made by sections 188, 189, and 195 of the Budget Implementation Act, 2018, No 2. October 1, 1996 (3) Section 56 of the Patent Act, as it read immediately before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996 of an invention for which a patent is issued on the basis of an application filed before October 1, 1989. 197 The Act is amended by adding the following after section 123:
Legal Proceedings in Respect of Certificates of Supplementary Protection Admissible in evidence 123.1 A written communication, or any part of such a communication, that is admissible under section 53.1 in
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respect of a patent set out in a certificate of supplementary protection may be admitted into evidence to any action or proceeding respecting the certificate of supplementary protection to rebut any representation made by the holder of the certificate of supplementary protection in the action or proceeding as to the construction of a claim in the patent set out in the certificate of supplementary protection. 198 (1) Paragraph 124(1)(f) of the Act is replaced
by the following: (f) subsection 55.3(1), with any reference to “patent” to be read as a reference to “certificate of supplementary protection”; (2) Section 124 of the Act is amended by adding
the following after subsection (2): Regulations (2.1) The Governor in Council may make regulations respecting (a) factors that the court may consider, must consider
or is not permitted to consider in determining whether an act is, or is not, committed for the purpose of experimentation relating to the subject-matter of the certificate of supplementary protection; and (b) circumstances in which an act is, or is not, committed for the purpose of experimentation relating to the subject-matter of the certificate of supplementary protection. 199 Paragraph 134(1)(f) of the English version of the Act is replaced by the following: (f) respecting the circumstances in which any patentee or holder of a certificate of supplementary protection may or must be represented by another person in respect of a certificate of supplementary protection or an application for such a certificate;
Transitional Provisions Section 52.1 of Patent Act 200 Section 52.1 of the Patent Act applies in respect of any action or proceeding that has not been finally disposed of on the coming into force of that section. Sections 53.1 and 123.1 of Patent Act 201 Sections 53.1 and 123.1 of the Patent Act apply in respect of any action or proceeding that has
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not been finally disposed of on the coming into force of that section 53.1. Section 55.3 of Patent Act 202 Section 55.3 and paragraph 124(1)(f) of the
Patent Act apply in respect of any action or proceeding that has not been finally disposed of on the coming into force of that section 55.3. Section 56 of Patent Act 203 (1) Section 56 of the Patent Act, as enacted
by section 194 of this Act, applies only in respect of an action or proceeding in respect of a patent issued on the basis of an application whose filing date is on or after October 1, 1989 that is commenced on or after October 29, 2018. Section 56 — previous version (2) Section 56 of the Patent Act, as it read immediately before the coming into force of section 194 of this Act, applies in respect of any action or proceeding that is in respect of a patent issued on the basis of an application whose filing date is on or after October 1, 1989 and that is commenced before October 29, 2018. 2014, c. 39
Related Amendments to the Economic Action Plan 2014 Act, No. 2 204 Subsection 118(5) of the Economic Action
Plan 2014 Act, No. 2 is amended by replacing the paragraph 12(1)(j.75) that it enacts with the following: (j.75) establishing a period for the purposes of subsections 55.11(3), (7) and (9); 205 Section 119 of the Act is amended by repealing the section 15.1 that it enacts. 206 Subsection 125(1) of the Act is amended by replacing the subsection 28.4(2.1) that it enacts with the following:
Request deemed never filed (2.1) Except for the purposes of subsection 10(3), a request for priority is deemed never to have been made if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, required under subsection (2).
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207 (1) Section 136 of the Act is amended by replacing the portion of the subsection 55.11(1) before paragraph (a) that it enacts with the following:
Exception — third party rights 55.11 (1) This section applies only in respect of the following patents and certificates of supplementary protection that set out the following patents: (2) Section 136 of the Act is amended by replacing
the subsections 55.11(2) to (4) that it enacts with the following: Act committed during period (2) If, during a period that is established by regulations
made under paragraph 12(1)(j.74) that relates to a patent, a person, in good faith, committed an act that would otherwise constitute an infringement of that patent, that act is not an infringement of the patent. Act committed after period (3) Subject to subsection (4), if — during a period established by regulations made under paragraph 12(1)(j.75) that relates to a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of that patent or made serious and effective preparations to commit that act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the person commits the act after that period.
Transfer (4) If the act referred to in subsection (3) is committed or the preparations to commit it are made in the course of a business and that business, or the part of that business in the course of which the act was committed or the preparations were made, is subsequently transferred, (a) subsection (3) or paragraph (b), as the case may be, does not apply in respect of an act committed by the transferor after the transfer; and (b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the transferee commits the act after the transfer.
Use or sale of article (5) The use or sale of an article is not an infringement of
a patent or any certificate of supplementary protection that sets out the patent if that article was acquired,
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directly or indirectly, from a person who, at the time they disposed of it, could, under subsection (2) or (3) or paragraph (4)(b), sell the article without infringing the patent or the certificate. Use of service (6) The use of a service is not an infringement of a patent
if the service is provided by a person who, under subsection (2) or (3) or paragraph (4)(b), is able to provide it without infringing the patent. Use of article (7) Subject to subsection (8), the use of an article is not
an infringement of a patent or any certificate of supplementary protection that sets out the patent if the article was acquired, directly or indirectly, from a person who, during a period that is established by regulations made under paragraph 12(1)(j.75) that relates to that patent, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.
Transfer (8) If the making or selling referred to in subsection (7)
was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then (a) subsection (7) or paragraph (b), as the case may
be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and (b) it is not an infringement of a patent or a certificate of supplemental protection referred to in subsection (7) to use an article for the use referred to in that subsection if it was made or sold for that use by the transferee after the transfer.
Use of service (9) Subject to subsection (10), the use of a service is not an infringement of a patent if the service is provided by a person who, during a period that is established by regulations made under paragraph 12(1)(j.75) that relates to that patent, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.
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Transfer (10) If, during the period referred to in subsection (9),
the service was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer (a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and (b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9). 208 Section 140 of the Act is amended by replacing the section 78.53 that it enacts with the following: Patents — filing date before October 1, 1989 78.53 (1) Subject to subsection 78.55(2), any matter
arising on or after the coming-into-force date, in respect of a patent granted on the basis of an application whose filing date is before October 1, 1989, shall be dealt with and disposed of in accordance with (a) the provisions of this Act, other than the definitions claim date, filing date and request for priority in section 2, sections 10, 27 to 28.4, 34.1 to 36, 38.2 and 55, paragraphs 55.11(1)(a) and (b) and section 56; and (b) sections 10 and 55 and subsections 61(1) and (3),
as they read immediately before October 1, 1989. Special case (2) Section 56 of the Patent Act, as it read immediately before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996 of an invention for which a patent is issued on the basis of an application filed before October 1, 1989. 2017, c. 6
Consequential Amendment to the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act 209 Subsection 135(11) of the Canada–European
Union Comprehensive Economic and Trade Agreement Implementation Act is repealed.
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Coordinating Amendments 2014, c. 39
210 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 2. (2) If section 139 of the other Act comes into force before section 196 of this Act, then that section 196 is deemed never to have come into force and is repealed. (3) If section 139 of the other Act comes into force on the same day as section 196 of this Act, then that section 196 is deemed to have come into force before that section 139. (4) If subsection 118(5) of the other Act comes into force before section 204 of this Act, then (a) that section 204 is deemed never to have come into force and is repealed; and (b) paragraph 12(1)(j.75) of the Patent Act is replaced with the following: (j.75) establishing a period for the purposes of subsections 55.11(3), (7) and (9); (5) If subsection 118(5) of the other Act comes into force on the same day as section 204 of this Act, then that section 204 is deemed to have come into force before that subsection 118(5). (6) If section 119 of the other Act comes into force
before section 205 of this Act, then (a) that section 205 is deemed never to have come into force and is repealed; and (b) section 15.1 of the Patent Act is repealed. (7) If section 119 of the other Act comes into force on the same day as section 205 of this Act, then that section 205 is deemed to have come into force before that section 119. (8) If subsection 125(1) of the other Act comes into force before section 206 of this Act, then (a) that section 206 is deemed never to have
come into force and is repealed; and (b) subsection 28.4(2.1) of the Patent Act is replaced by the following:
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Request deemed never filed (2.1) Except for the purposes of subsection 10(3), a request for priority is deemed never to have been made if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, required under subsection (2). (9) If subsection 125(1) of the other Act comes into force on the same day as section 206 of this Act, then that section 206 is deemed to have come into force before that subsection 125(1). (10) If section 136 of the other Act comes into
force before section 207 of this Act, then (a) that section 207 is deemed never to have come into force and is repealed; (b) the portion of subsection 55.11(1) of the Patent Act before paragraph (a) is replaced by the following:
Exception — third party rights 55.11 (1) This section applies only in respect of the following patents and certificates of supplementary protection that set out the following patents: (c) subsections 55.11(2) to (10) of the Patent Act
are replaced by the following: Act committed during period (2) If, during a period that is established by regulations
made under paragraph 12(1)(j.74) that relates to a patent, a person, in good faith, committed an act that would otherwise constitute an infringement of that patent, that act is not an infringement of the patent. Act committed after period (3) Subject to subsection (4), if — during a period established by regulations made under paragraph 12(1)(j.75) that relates to a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of that patent or made serious and effective preparations to commit that act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the person commits the act after that period.
Transfer (4) If the act referred to in subsection (3) is committed or the preparations to commit it are made in the course of a business and that business, or the part of that business in
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the course of which the act was committed or the preparations were made, is subsequently transferred, (a) subsection (3) or paragraph (b), as the case may
be, does not apply in respect of an act committed by the transferor after the transfer; and (b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the transferee commits the act after the transfer.
Use of sale of article (5) The use or sale of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if that article was acquired, directly or indirectly, from a person who, at the time they disposed of it, could, under subsection (2) or (3) or paragraph (4)(b), sell the article without infringing the patent or the certificate.
Use of service (6) The use of a service is not an infringement of a patent if the service is provided by a person who, under subsection (2) or (3) or paragraph (4)(b), is able to provide it without infringing the patent.
User of article (7) Subject to subsection (8), the use of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if the article was acquired, directly or indirectly, from a person who, during a period that is established by regulations made under paragraph 12(1)(j.75) that relates to that patent, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.
Transfer (8) If the making or selling referred to in subsection (7) was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then (a) subsection (7) or paragraph (b), as the case may
be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and (b) it is not an infringement of a patent or a certificate of supplemental protection referred to in subsection (7) to use an article for the use referred to in that
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subsection if it was made or sold for that use by the transferee after the transfer.
Use of service (9) Subject to subsection (10), the use of a service is not an infringement of a patent if the service is provided by a person who, during a period that is established by regulations made under paragraph 12(1)(j.75) that relates to that patent, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.
Transfer (10) If, during the period referred to in subsection (9),
the service was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer (a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and (b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9). (11) If section 136 of the other Act and section 207 of this Act come into force on the same day, then that section 207 is deemed to have come into force before that section 136. (12) If section 140 of the other Act comes into
force before section 208 of this Act, then (a) that section 208 is deemed never to have come into force and is repealed; and (b) section 78.53 of the Patent Act is replaced by
the following: Patents — filing date before October 1, 1989 78.53 (1) Subject to subsection 78.55(2), any matter
arising on or after the coming-into-force date, in respect of a patent granted on the basis of an application whose filing date is before October 1, 1989, shall be dealt with and disposed of in accordance with (a) the provisions of this Act, other than the definitions claim date, filing date and request for priority
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in section 2, sections 10, 27 to 28.4, 34.1 to 36, 38.2 and 55, paragraphs 55.11(1)(a) and (b) and section 56; and (b) sections 10 and 55 and subsections 61(1) and (3), as they read immediately before October 1, 1989.
Special case (2) Section 56 of the Patent Act, as it read immediately
before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996, of an invention for which a patent is issued on the basis of an application filed before October 1, 1989. (13) If section 140 of the other Act and section 208 of this Act come into force on the same day, then that section 208 is deemed to have come into force before that section 140. 2015, c. 36
211 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1. (2) If section 65 of the other Act comes into force
before section 189 of this Act, then (a) that section 189 is deemed never to have come into force and is repealed; and (b) subsection 36(4) of the Patent Act is replaced by the following:
Separate applications (4) A divisional application shall be deemed to be a separate and distinct application under this Act, to which its provisions apply as fully as may be, and separate fees shall be paid on the divisional application and, except for the purposes of subsections 27(6) and (7), it shall have the same filing date as the original application. (3) If section 65 of the other Act comes into force
on the same day as section 189 of this Act, then that section 189 is deemed to have come into force before that section 65. (4) On the first day on which both section 65 of
the other Act and section 191 of this Act are in force, subsection 53.1(2) of the French version of the Patent Act is replaced by the following:
Demande divisionnaire (2) Pour l’application du présent article, la poursuite de toute demande divisionnaire est réputée comprendre la poursuite de la demande originale avant le dépôt de cette demande divisionnaire.
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2017, c. 6
212 (1) In this section, other Act means the
Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act. (2) If subsection 135(11) of the other Act produces
its effects before section 209 of this Act, then (a) that section 209 is deemed never to have come into force and is repealed; and (b) paragraph 124(1)(d.1) of the Patent Act is repealed. (3) If subsection 135(11) of the other Act produces
its effects on the day on which section 209 of this Act comes into force, then that subsection 135(11) is deemed to have produced its effects before that section 209 comes into force.
Coming into Force 2014, c. 39 or royal assent 213 (1) Section 189 and subsection 198(2) come
into force on the day on which subsection 120(2) and section 136 of the Economic Action Plan 2014 Act, No. 2 come into force or, if it is later, on the day on which this Act receives royal assent.
September 21, 2017 (2) Section 199 is deemed to have come into force
on September 21, 2017.
SUBDIVISION B
Trade-marks R.S., c. T-13
Trade-marks Act 214 Paragraph (a) of the definition pays d’origine
in section 2 of the French version of the Trademarks Act is replaced by the following: a) Le pays de l’Union où l’auteur d’une demande d’enregistrement d’une marque de commerce avait, à la date de la demande, un établissement industriel ou commercial effectif et sérieux; 215 Section 9 of the Act is amended by adding the following after subsection (2):
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For greater certainty (3) For greater certainty, and despite any public notice of adoption and use given by the Registrar under paragraph (1)(n), subparagraph (1)(n)(iii) does not apply with respect to a badge, crest, emblem or mark if the entity that made the request for the public notice is not a public authority or no longer exists.
Notice of non-application (4) In the circumstances set out in subsection (3), the
Registrar may, on his or her own initiative or at the request of a person who pays a prescribed fee, give public notice that subparagraph (1)(n)(iii) does not apply with respect to the badge, crest, emblem or mark. 216 The Act is amended by adding the following after section 11:
Exception 11.01 Despite section 11, a person may use a badge, crest, emblem or mark described in subparagraph 9(1)(n)(iii) if, at the time of use, the entity that made the request for a public notice under paragraph 9(1)(n) with respect to the badge, crest, emblem or mark is not a public authority or no longer exists. 217 (1) Section 11.13 of the Act is amended by
adding the following after subsection (6.1):
Withdrawal of objection (6.2) If, in the opinion of the Registrar, an objector is in default in the continuation of an objection, the Registrar may, after giving notice to the objector of the default, treat the objection as withdrawn unless the default is remedied within the time specified in the notice. (2) Section 11.13 of the Act is amended by adding the following after subsection (8):
Costs (9) Subject to the regulations, the Registrar may, by order, award costs in a proceeding under this section.
Order of Federal Court (10) A certified copy of an order made under subsection
(9) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.
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218 Subsection 18(1) of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the application for registration was filed in bad faith. 219 The Act is amended by adding the following
after section 36: Withdrawal of opposition 36.1 If, in the opinion of the Registrar, an opponent is in
default in the continuation of an opposition referred to in section 38, the Registrar may, after giving notice to the opponent of the default, treat the opposition as withdrawn unless the default is remedied within the time specified in the notice. 220 Subsection 38(2) of the Act is amended by adding the following after paragraph (a): (a.1) that the application was filed in bad faith; 221 The Act is amended by adding the following after section 38:
Costs 38.1 (1) Subject to the regulations, the Registrar may,
by order, award costs in a proceeding under section 38.
Order of Federal Court (2) A certified copy of an order made under subsection
(1) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court. 222 Section 45 of the Act is amended by adding
the following after subsection (4):
Costs (4.1) Subject to the regulations, the Registrar may, by order, award costs in a proceeding under this section.
Order of Federal Court (4.2) A certified copy of an order made under subsection (4.1) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.
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223 The Act is amended by adding the following after section 45:
Confidentiality Orders Request to keep evidence confidential 45.1 (1) A party to a proceeding under section 11.13, 38
or 45 may make a request to the Registrar, in accordance with the regulations, that some or all of the evidence that they intend to submit to the Registrar be kept confidential. Restriction (2) The Registrar shall not consider a request if the party who makes it submits the evidence to the Registrar before the Registrar either gives notice under subsection (3) or makes an order under subsection (4).
Registrar not satisfied (3) If the Registrar is not satisfied that the evidence should be kept confidential, the Registrar shall notify the party who made the request accordingly.
Confidentiality order (4) If the Registrar is satisfied that the evidence should be kept confidential, he or she may, on any terms that he or she considers appropriate, order that the evidence be kept confidential.
Consequences of order (5) If the Registrar makes an order under subsection (4), (a) the party who made the request may submit the evidence to the Registrar and, if it is submitted, shall serve it on the other party in accordance with the order; (b) subsections 11.13(5.1), 38(9) and 45(2.1) do not apply with respect to the evidence; (c) section 29 does not apply to the evidence; and (d) the Registrar shall take measures to ensure that
the evidence is kept confidential when the evidence or a copy of the evidence is transmitted to the Federal Court under section 60. Order of Federal Court (6) A certified copy of an order made under subsection (4) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.
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224 The Act is amended by adding the following after section 46:
Renewal for goods or services 46.1 The registration of a trademark may be renewed for any of the goods or services in respect of which the trademark is registered. 225 Section 53.2 of the Act is amended by adding the following after subsection (1):
Exception (1.1) If, within a period of three years beginning on the
date of registration of a trademark, the owner of the registered trademark makes an application claiming that an act has been done contrary to section 19, 20 or 22, the owner is not entitled to relief unless the trademark was in use in Canada at any time during that period or special circumstances exist that excuse the absence of use in Canada during that period.
226 Subsection 56(5) of the Act is replaced by the
following: Additional evidence (5) If, on an appeal under subsection (1), the Federal Court grants leave to adduce evidence in addition to that adduced before the Registrar, the Court may exercise, with respect to that additional evidence, any discretion vested in the Registrar. 227 Section 65 of the Act is amended by striking out “and” at the end of paragraph (m) and by replacing paragraph (n) with the following: (n) respecting the awarding of costs under subsections 11.13(9), 38.1(1) and 45(4.1); (o) respecting
requests
made
under
subsection
45.1(1); and (p) prescribing anything that by this Act is to be prescribed. 228 The Act is amended by adding the following after section 65.2:
Case management 65.3 (1) For greater certainty, the Governor in Council
may make regulations under paragraphs 65(i) and 65.2(b) respecting the case management by the Registrar of proceedings referred to in those paragraphs.
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Time or manner (2) The Governor in Council may make regulations authorizing the Registrar to fix, despite any time or manner that is provided for under this Act with respect to any of the proceedings referred to in subsection (1), the time by which or the manner in which any step in a case-managed proceeding is to be completed and, in that case, the provisions of this Act and the regulations apply with respect to the proceeding with any modifications that the circumstances require. 229 The Act is amended by adding the following after section 68.1:
Non-application of paragraph 38(2)(a.1) 68.2 No person shall oppose an application for registration of a trademark on the ground set out in paragraph 38(2)(a.1) if the application was advertised under subsection 37(1) before the day on which that paragraph comes into force. 230 Subsection 70(2) of the Act is replaced by the following:
Regulations (2) For greater certainty, a regulation made under this Act applies to an application referred to in subsection (1), unless the regulation provides otherwise. 2014, c. 20
Economic Action Plan 2014 Act, No. 1 231 Subsection 326(4) of the Economic Action Plan 2014 Act, No. 1 is amended by replacing the subsection 12(3) that it enacts with the following:
Registrable if distinctive (3) A trademark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used. 232 Section 339 of the Act is amended by replacing the portion of subsection 32(1) before paragraph (a) that it enacts with the following: Further evidence in certain cases 32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trademark is distinctive at the filing date of the appli2015-2016-2017-2018
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cation for its registration, determined without taking into account subsection 34(1), if any of the following apply: 233 Subsection 343(2) of the Act is amended by replacing the paragraphs 38(2)(e) and (f) that it enacts with the following: (e) that, at the filing date of the application in Canada, determined without taking into account subsection 34(1), the applicant was not using and did not propose to use the trademark in Canada in association with the goods or services specified in the application; or (f) that, at the filing date of the application in Canada,
determined without taking into account subsection 34(1), the applicant was not entitled to use the trademark in Canada in association with those goods or services. 234 Section 344 of the Act is amended by replacing the paragraphs 39(1)(a) and (b) that it enacts with the following: (a) within the scope of the original application on its
filing date, determined without taking into account subsection 34(1); and (b) within the scope of the original application on the
day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
235 Subsection 367(60) of the Act is amended by replacing the paragraphs 39(1)(a) and (b) that it enacts with the following:
(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and (b) within the scope of the original application on the
day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
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2014, c. 32
Combating Counterfeit Products Act 236 Subsection 15(4) of the Combating Counterfeit Products Act is amended by replacing the subsection 12(3) that it enacts with the following:
Registrable if distinctive (3) A trade-mark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used. 237 Section 31 of the Act is amended by replacing
the portion of subsection 32(1) before paragraph (a) that it enacts with the following: Further evidence in certain cases 32 (1) An applicant shall furnish the Registrar with any
evidence that the Registrar may require establishing that the trade-mark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34(1), if any of the following apply: 238 Section 36 of the Act is amended by replacing
the paragraphs 39.1(1)(a) and (b) that it enacts with the following: (a) within the scope of the original application on its
filing date, determined without taking into account subsection 34(1); and (b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
Coordinating Amendments 2015, c. 36
239 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1. (2) If section 230 of this Act comes into force before subsection 69(2) of the other Act, then that subsection 69(2) is repealed.
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(3) If section 230 of this Act comes into force on the same day as subsection 69(2) of the other Act, then that subsection 69(2) is deemed never to have come into force and is repealed. (4) On the first day on which both subsection 70(7) of the other Act has produced its effects and section 215 of this Act is in force, subsection 70(1) of the Trade-marks Act is amended by, if necessary, striking out “and” at the end of paragraph (b) and adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) subsections 9(3) and (4), sections 36.1, 38.1 and 45.1, and subsection 56(5), as enacted by the Budget Implementation Act, 2018, No. 2. 2014, c. 20
240 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1. (2) If subsection 343(2) of the other Act comes into force before the day on which this Act receives royal assent, then (a) section 233 of this Act is deemed never to
have come into force and is repealed; and (b) paragraphs 38(2)(e) and (f) of the Trademarks Act are replaced by the following: (e) that, at the filing date of the application in Canada, determined without taking into account subsection 34(1), the applicant was not using and did not propose to use the trademark in Canada in association with the goods or services specified in the application; or (f) that, at the filing date of the application in Canada,
determined without taking into account subsection 34(1), the applicant was not entitled to use the trademark in Canada in association with those goods or services. (3) If subsection 343(2) of the other Act comes into force on the day on which this Act receives royal assent, then section 233 of this Act is deemed to come into force before that subsection 343(2). (4) If section 357 of the other Act comes into force on the same day as section 227 of this Act, then that section 357 is deemed to have come into force before that section 227.
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2014, c. 20 and c. 32
241 (1) The following definitions apply in this
section. first Act means the Economic Action Plan 2014 Act, No. 1. (première loi) second Act means the Combating Counterfeit Products Act. (deuxième loi) (2) If subsection 326(4) of the first Act or subsection 15(4) of the second Act comes into force on or before the day on which this Act receives royal assent, then (a) sections 231 and 236 of this Act are deemed never to have come into force and are repealed; and (b) subsection 12(3) of the Trade-marks Act is replaced by the following:
Registrable if distinctive (3) A trademark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used. (3) If subsection 367(48) of the first Act produces
its effects on or before the day on which this Act receives royal assent, or if section 339 of the first Act and section 31 of the second Act are both in force on that day, then (a) sections 232 and 237 of this Act are deemed never to have come into force and are repealed; and (b) the portion of subsection 32(1) of the Trademarks Act before paragraph (a) is replaced by the following:
Further evidence in certain cases 32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trademark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34(1), if any of the following apply: (4) If section 31 of the second Act comes into
force on or before the day on which this Act receives royal assent and section 339 of the first Act is not in force on that day, then
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(a) section 237 of this Act is deemed never to
have come into force and is repealed; and (b) the portion of subsection 32(1) of the Trademarks Act before paragraph (a) is replaced by the following:
Further evidence in certain cases 32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trade-mark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34(1), if any of the following apply: (5) If section 344 of the first Act and section 36 of
the second Act are both in force on the day on which this Act receives royal assent, or if subsection 367(59) or (61) of the first Act has produced its effects on or before that day, then (a) sections 234, 235 and 238 of this Act are
deemed never to have come into force and are repealed; and (b) paragraphs 39(1)(a) and (b) of the Trademarks Act are replaced by the following:
(a) within the scope of the original application on its
filing date, determined without taking into account subsection 34(1); and (b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
(6) If section 36 of the second Act comes into force on or before the day on which this Act receives royal assent and section 344 of the first Act is not in force on that day, then (a) sections 234, 235 and 238 of this Act are deemed never to have come into force and are repealed; (b) paragraphs 39.1(1)(a) and (b) of the Trademarks Act are replaced by the following:
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(a) within the scope of the original application on its
filing date, determined without taking into account subsection 34(1); and (b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1). (c) section 344 of the first Act is amended by replacing the paragraphs 39(1)(a) and (b) that it enacts by the following:
(a) within the scope of the original application on its
filing date, determined without taking into account subsection 34(1); and (b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
Coming into Force 2014, c. 20 and c. 32 242 (1) Section 214 comes into force on the first day on which both section 340 of the Economic Action Plan 2014 Act, No. 1 and section 33 of the Combating Counterfeit Products Act are in force or, if it is later, on the day on which this Act receives royal assent.
Order in council (2) Sections 215 to 217, 219, 221 to 223 and 225 to 228 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day fixed under subsection 368(1) of the Economic Action Plan 2014 Act, No. 1.
2014, c. 20 or royal assent (3) Sections 220, 224, 229 and 230 come into force
on the day fixed under subsection 368(1) of the Economic Action Plan 2014 Act, No. 1 or, if it is
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later, on the day on which this Act receives royal assent.
SUBDIVISION C R.S., c. C-42
Copyright Act (notices of claimed infringement) 243 Section 41.25 of the Copyright Act is amended by adding the following after subsection (2):
Prohibited content (3) A notice of claimed infringement shall not contain (a) an offer to settle the claimed infringement; (b) a request or demand, made in relation to the claimed infringement, for payment or for personal information; (c) a reference, including by way of hyperlink, to such an offer, request or demand; and (d) any other information that may be prescribed by
regulation. 244 The portion of subsection 41.26(1) of the Act before paragraph (a) is replaced by the following:
Obligations related to notice 41.26 (1) A person described in paragraph 41.25(1)(a) or (b) who receives a notice of claimed infringement that complies with subsections 41.25(2) and (3) shall, on being paid any fee that the person has lawfully charged for doing so, 245 Subsection 41.27(3) of the Act is replaced by the following:
Limitation (3) If the provider receives a notice of claimed infringement, relating to a work or other subject-matter, that complies with subsections 41.25(2) and (3) after the work or other subject-matter has been removed from the electronic location set out in the notice, then subsection (1) applies, with respect to reproductions made from that electronic location, only to infringements that occurred before the day that is 30 days — or the period that may be prescribed by regulation — after the day on which the provider receives the notice.
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246 Paragraph 62(1)(c) of the Act is replaced by the following: (c) prescribing the form of a notice of claimed infringement referred to in section 41.25 and prescribing the information that must be and that is not permitted to be contained in it;
SUBDIVISION D
College of Patent Agents and Trade-mark Agents Act Enactment of Act Enactment 247 The College of Patent Agents and Trademark Agents Act is enacted as follows:
An Act to establish the College of Patent Agents and Trade-mark Agents
Short Title Short title 1 This Act may be cited as the College of Patent Agents
and Trade-mark Agents Act.
Interpretation and Application Definitions 2 The following definitions apply in this Act.
Board means the board of directors established under section 13. (conseil) College means the College of Patent Agents and Trademark Agents established by section 5. (Collège) investigator means an individual designated under section 42. (enquêteur) licence means a licence issued under this Act. (permis) licensee means a patent agent or a trade-mark agent. (titulaire de permis) Minister means the federal minister designated under section 4. (ministre)
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patent agent means an individual who holds a patent agent licence or a patent agent in training licence issued under section 26. (agent de brevets) privileged means protected by litigation privilege, by solicitor-client privilege, by the professional secrecy of advocates and notaries or by the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trademarks Act. (protégé) Registrar means the Registrar of the College appointed under section 22. (registraire) trade-mark agent means an individual who holds a trade-mark agent licence or a trade-mark agent in training licence issued under section 29. (agent de marques de commerce)
Binding on Her Majesty 3 This Act is binding on Her Majesty in right of Canada
or a province. Designation of Minister 4 The Governor in Council may, by order, designate any
federal minister to be the Minister for the purposes of this Act.
Establishment and Organization College Establishment 5 (1) A corporation without share capital is established,
to be known as the College of Patent Agents and Trademark Agents. Act not applicable to College (2) The Canada Not-for-profit Corporations Act does not apply to the College.
Purpose 6 The purpose of the College is to regulate patent agents and trade-mark agents in the public interest, in order to
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enhance the public’s ability to secure the rights provided for under the Patent Act and the Trade-marks Act. Head office 7 The head office of the College is to be in the National
Capital Region, as described in the schedule to the National Capital Act. Capacity 8 In carrying out its purpose, the College has the capacity and the rights, powers and privileges of a natural person. Not Crown agent 9 The College is not an agent of Her Majesty, and the
College’s directors, the members of its committees, the Registrar, the investigators and any officers, employees, agents and mandataries of the College are not part of the federal public administration. Official Languages Act 10 The Official Languages Act applies to the College.
Members 11 The members of the College are the licensees.
Annual general meeting 12 The College must hold an annual general meeting of members within six months after the end of each calendar year, at a time and place in Canada fixed by the Board.
Board of Directors Composition 13 (1) The College has a board of directors composed of at least seven directors, including the Chairperson.
Order fixing number of directors (2) The Minister must, by order, fix the number of directors. Appointed directors (3) The Minister may, by order, fix the number of directors that are to be appointed to the Board and appoint those directors. Maximum number of appointed directors (4) The number of appointed directors fixed under subsection (3) must not be greater than the minimum
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number that is required to constitute a majority of directors on the Board. Elected directors (5) The remaining directors are to be licensees elected in
accordance with the by-laws, and at least one elected director must be a patent agent and at least one must be a trade-mark agent. Ineligibility 14 An individual is not eligible to be appointed or elected as a director if they (a) are less than 18 years of age; (b) have the status of bankrupt; (c) are a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks; (d) were, within the preceding 12 months, a member of a governing body or a steering committee of an association referred to in paragraph (c); (e) in the case of an appointment to the Board, (i) are a licensee, or (ii) are employed by a department, as defined in section 2 of the Financial Administration Act; or (f) in the case of election to the Board, (i) have a licence that is suspended, or (ii) meet any other ineligibility criteria set out in
the by-laws.
Term 15 (1) Each director is to be appointed or elected for a
term of not more than three years, and may be reappointed or re-elected for subsequent terms of not more than three years each. Determination of term (2) The length of a director’s term is (a) set out by the Minister in the order appointing the director, if the director is appointed; or (b) determined in accordance with the by-laws, if the director is elected.
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Staggered terms (3) For greater certainty, it is not necessary that all directors hold office for terms that begin or end on the same day. Continuation in office — appointed directors (4) Despite subsection (1) and subject to section 17, an appointed director continues to hold office until they are re-appointed or their successor is appointed.
Removal — appointed directors 16 (1) An appointed director holds office during good
behaviour and may be removed for cause by the Minister.
Removal — elected directors (2) An elected director may be removed in accordance
with the by-laws. Ceases to be director 17 A director ceases to be a director if they (a) die; (b) resign; (c) become bankrupt; (d) become a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks; (e) become a member of a governing body or a steering committee of an association referred to in paragraph (d); (f) are removed from office under section 16; (g) in the case of an appointed director, (i) become a licensee, or (ii) become an employee of a department, as defined in section 2 of the Financial Administration Act; or (h) in the case of an elected director, (i) have a licence that is suspended, (ii) cease to be a licensee, or (iii) meet the ineligibility criteria set out in the bylaws.
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Remuneration 18 The College may pay to the directors the remuneration and expenses that are determined in accordance with the by-laws. Chairperson 19 (1) The Chairperson is to be elected by the Board from among the directors in accordance with the by-laws.
Duties (2) The Chairperson presides over meetings of the Board
and performs any other duties that are assigned to the Chairperson by the by-laws. Removal (3) The Board may remove the Chairperson in accordance with the by-laws. Meetings 20 (1) The Board must hold a meeting at least once every calendar year. Open to public (2) Subject to the by-laws, meetings of the Board are
open to the public.
Committees, Registrar and Chief Executive Officer Investigations Committee and Discipline Committee 21 (1) Two committees of the College are established, to
be known as the Investigations Committee and the Discipline Committee. Appointment (2) The members of each committee are to be appointed
by the Board in accordance with the regulations. Limitation (3) An individual is not permitted to be a member of either committee if (a) they are a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks; or (b) they are a member of a governing body or a committee of an association referred to in paragraph (a).
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Limitation (4) An individual is not permitted to be a member of the
Discipline Committee and the Investigations Committee at the same time. Registrar 22 The Board must appoint a Registrar of the College, who is responsible for the Register of Patent Agents and the Register of Trade-mark Agents.
Chief Executive Officer 23 The Board may appoint a Chief Executive Officer,
who is responsible for the College’s day-to-day operations.
Powers of Minister and Report Powers of Minister 24 (1) The Minister may (a) review the Board’s activities and require the Board to provide reports and information, other than privileged information, to the Minister; or (b) require the Board to do anything — including to
make, amend or repeal a regulation or by-law — that, in the Minister’s opinion, is advisable to carry out the purposes of this Act.
Deemed best interests (2) Compliance by a director of the Board with a requirement of the Minister is deemed to be in the best interests of the College. Annual report 25 (1) On or before March 31 of each year, the College
must submit to the Minister a report on the College’s activities during the preceding calendar year. Tabling report (2) The Minister must cause a copy of the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the Minister receives it.
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Licensees Patent Agents Patent agent licence 26 (1) On application, the Registrar must issue a patent
agent licence to an individual who meets the requirements under the regulations. Patent agent in training licence (2) On application, the Registrar must issue a patent
agent in training licence to an individual who meets the requirements under the regulations. Conditions (3) A licence issued under this section is subject to any conditions imposed under this Act.
Representation before Patent Office 27 Subject to any restrictions imposed under this Act, a
patent agent whose licence is not suspended is entitled to represent persons in the presentation and prosecution of applications for patents or in other business before the Patent Office.
Register 28 (1) The Register of Patent Agents must include the
following information: (a) the name and contact information of every patent
agent and the name and contact information of any firm of which the patent agent is a member; (b) for every patent agent, any conditions that are imposed on their licence under this Act and any restrictions that are imposed under this Act on their entitlement to provide representation; (c) in the case of a patent agent whose licence is suspended, an indication that their licence is suspended and the date on which it was suspended; (d) for every patent agent, all disciplinary measures
imposed on them by the Discipline Committee; (e) the name of every individual whose patent agent licence or patent agent in training licence was surrendered or revoked; and (f) any other information required by the regulations or by-laws.
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Updated information (2) The Registrar must ensure that the information included in the Register is updated in a timely manner.
Available to public (3) The Register must be made available to the public on the College’s website in a searchable format.
Information for Commissioner of Patents (4) The Registrar must provide the Commissioner of
Patents, within the time and in the form and manner that are specified by the Commissioner, with the most recent information referred to in paragraph (1)(a), other than information relating to a patent agent whose licence is suspended.
Trade-mark Agents Trade-mark agent licence 29 (1) On application, the Registrar must issue a trademark agent licence to an individual who meets the requirements under the regulations.
Trade-mark agent in training licence (2) On application, the Registrar must issue a trademark agent in training licence to an individual who meets the requirements under the regulations.
Conditions (3) A licence issued under this section is subject to any
conditions imposed under this Act.
Representation before Office of the Registrar of Trademarks 30 Subject to any restrictions imposed under this Act, a trade-mark agent whose licence is not suspended is entitled to represent persons in the presentation and prosecution of applications for the registration of trade-marks or in other business before the Office of the Registrar of Trade-marks.
Register 31 (1) The Register of Trade-mark Agents must include
the following information:
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(a) the name and contact information of every trademark agent and the name and contact information of any firm of which the trade-mark agent is a member; (b) for every trade-mark agent, any conditions that
are imposed on their licence under this Act and any restrictions that are imposed under this Act on their entitlement to provide representation; (c) in the case of a trade-mark agent whose licence is suspended, an indication that their licence is suspended and the date on which it was suspended; (d) for every trade-mark agent, all disciplinary measures imposed on them by the Discipline Committee; (e) the name of every individual whose trade-mark agent licence or trade-mark agent in training licence was surrendered or revoked; and (f) any other information required by the regulations or by-laws.
Updated information (2) The Registrar must ensure that the information included in the Register is updated in a timely manner.
Register available to public (3) The Register must be made available to the public on
the College’s website in a searchable format. Information for Registrar of Trade-marks (4) The Registrar must provide the Registrar of Trademarks, within the time and in the form and manner that are specified by the Registrar of Trade-marks, with the most recent information referred to in paragraph (1)(a), other than information relating to a trade-mark agent whose licence is suspended.
Obligations Standards of professional conduct and competence 32 A licensee must meet the standards of professional
conduct and competence that are established by the code of professional conduct. A licensee who fails to meet those standards commits professional misconduct or is incompetent.
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Code of professional conduct 33 (1) The Minister must, by regulation, establish a
code of professional conduct for licensees. Amendment or repeal (2) Only the Board may, by regulation and with the Minister’s prior written approval, amend or repeal the regulations establishing the code.
Professional liability insurance 34 (1) Subject to subsections (2) and (3), a licensee must
be insured against professional liability.
Exception — employee of Her Majesty (2) A licensee who is employed by Her Majesty in right of
Canada or a province, or by an agent of Her Majesty in right of Canada or an agent or mandatary of Her Majesty in right of a province, is not required to be insured against professional liability for work done as a licensee within the scope of that employment. Exception — by-laws (3) A licensee may be exempted by the by-laws from the
application of subsection (1).
Suspension, Revocation and Surrender of Licences Suspension 35 (1) The Registrar may, in accordance with the bylaws, suspend a licence if the licensee fails to (a) pay the annual fee in accordance with the by-laws; (b) pay, within the time and in the manner provided for under this Act, any other fee or amount that the licensee is required to pay under this Act; (c) provide any information or document in accordance with the by-laws; (d) comply with any requirement that is imposed by
the by-laws with respect to continuing professional development; (e) comply with a condition of their licence that is imposed under this Act; (f) comply with any requirement with respect to professional liability insurance that is imposed under this Act; or
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(g) comply with any other requirement that is imposed under the by-laws.
Notification (2) The Registrar must notify a licensee in writing if their
licence is suspended under this section. Length of suspension (3) A licence is suspended under this section until the licensee complies with the requirements set out in the bylaws to address the failure that led to the suspension or until the licence is revoked by the Registrar under subsection (4).
Revocation (4) The Registrar may, in accordance with the by-laws,
revoke a suspended licence if it has been suspended under this section for the applicable period of time that is specified in the by-laws. Surrender of licence 36 The Registrar may, in accordance with by-laws, approve the surrender of a licence on application by a licensee made in accordance with the by-laws.
Investigations Duty to Investigate Investigation 37 The Investigations Committee must, on the basis of a
complaint or on its own initiative, conduct an investigation into a licensee’s conduct and activities if it has reasonable grounds to believe that the licensee has committed professional misconduct or was incompetent. Notice to licensee 38 The Investigations Committee must give notice, before the conclusion of the investigation and in accordance with the by-laws, of the nature of an investigation to the licensee who is its subject and give the licensee a period of at least 30 days after the date of the notice within which they may make written representations to the Committee.
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Complaints Consideration of complaints 39 The Investigations Committee must consider all complaints received by the College that, in the opinion of the Committee, relate to professional misconduct or incompetence by a licensee. Conclusion of consideration 40 (1) If, after considering a complaint, the Investigations Committee does not have reasonable grounds to believe that the licensee has committed professional misconduct or was incompetent, the Committee must dismiss the complaint and notify the complainant in writing of the dismissal and the reasons for it. Limitation (2) The Investigations Committee is not permitted to disclose privileged information in its notice to the complainant. Referral 41 With the complainant’s consent, the Investigations Committee may refer a complaint that it has dismissed to a body that has a statutory duty to regulate a profession.
Conduct of Investigation Investigator 42 (1) The Investigations Committee may designate an individual as an investigator to conduct an investigation under the Committee’s direction.
Revocation (2) The Investigations Committee may revoke the designation.
Powers of investigator 43 (1) For the purpose of investigating a licensee’s conduct and activities, an investigator may (a) subject to subsection (3), enter the licensee’s business premises at any reasonable time and require the production of any document or other thing that is relevant to the investigation, and examine or copy the document or thing or remove it for examination or copying; and (b) require the licensee, or a business partner or employee of the licensee or any person employed by the same employer as the licensee, to provide any information that is relevant to the investigation.
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Privileged information (2) An investigator may take any action under subsection
(1) with respect to any privileged information, including privileged information contained in a document or other thing, unless the information (a) is subject to litigation privilege or solicitor-client
privilege or the professional secrecy of advocates and notaries; (b) is not protected by the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trademarks Act; and (c) is not related to a patent, a trade-mark, a geographical indication or a mark referred to in paragraph 9(1)(e), (i), (i.1), (i.3), (n) or (n.1) of the Trademarks Act. Warrant to enter dwelling-house (3) If the licensee’s business premises are in a dwellinghouse, the investigator may enter them only with the occupant’s consent or under the authority of a warrant issued under section 44. Receipt (4) An investigator may remove a document or other thing from business premises under paragraph (1)(a) only if the investigator gives a person who appears to be in control of the premises a receipt for the document or thing.
Warrant 44 (1) On the application of an investigator, the Federal
Court may issue a warrant authorizing an investigator to do anything set out in subsection (2) if the Court is satisfied by information on oath that (a) there are reasonable grounds to believe that a licensee has committed professional misconduct or was incompetent; (b) there are reasonable grounds to believe that there are documents or things in a place, including a dwelling-house, that are relevant to an investigation into the licensee’s conduct or activities; and (c) the warrant is necessary because (i) there are reasonable grounds to believe that the
matter is urgent and that it would be impractical to carry out the investigation using only other investigative procedures,
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(ii) there are reasonable grounds to believe that the powers conferred by section 43 have been or are likely to be ineffective, (iii) there are reasonable grounds to believe that information in the documents or other things meets all the conditions set out in paragraphs 43(2)(a) to (c), or (iv) section 43 does not authorize the investigator
to enter the place. Powers (2) A warrant may authorize an investigator, subject to any conditions set out in the warrant, to (a) enter and search the place referred to in paragraph
(1)(b); (b) examine or copy any document or other thing that is relevant to the investigation and that is in the place, including any document or thing that contains information that is privileged; and (c) remove from the place any document or other
thing that is relevant to the investigation, including any document or thing that contains information that is privileged. Receipt (3) An investigator who removes a document or other
thing from a place under the warrant must give a receipt for the document or thing to a person who appears to be in control of the place. Use of force (4) In executing a warrant, an investigator may use force
only if they are named in the warrant, are expressly authorized by it to use force and are accompanied by a peace officer. Ex parte application (5) An application under subsection (1) may be made ex parte.
Order — document or information 45 (1) On the application of an investigator, the Federal
Court may make an order requiring a person to produce any document or other thing for examination, copying or removal by an investigator or to provide any information to an investigator, subject to any conditions that are specified in the order, if the Court is satisfied by information on oath that
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(a) there are reasonable grounds to believe that a licensee has committed professional misconduct or was incompetent; (b) there are reasonable grounds to believe that the document, thing or information is relevant to an investigation into the licensee’s conduct or activities; and (c) the order is necessary because (i) there are reasonable grounds to believe that the
matter is urgent and that it would be impractical to carry out the investigation using only other investigative procedures, (ii) there are reasonable grounds to believe that the powers conferred by section 43 have been or are likely to be ineffective, (iii) paragraph 43(1)(b) does not authorize the investigator to require the person to provide the information, or (iv) there are reasonable grounds to believe that the document or thing contains information that meets, or the information meets, all the conditions set out in paragraphs 43(2)(a) to (c).
Privileged information (2) An order under subsection (1) may be made with respect to any privileged information, including privileged information contained in a document or other thing.
Ex parte application (3) An application under subsection (1) may be made ex
parte. Receipt (4) An investigator who removes a document or other
thing produced under an order must give a receipt for the document or thing to the person who produces it.
Sealing and notification — legal counsel 46 (1) If an investigator requires the production of a
document or other thing — or is about to examine, copy or remove it — under section 43, under a warrant issued under section 44 or under an order made under section 45, and the document or thing is in the possession of legal counsel or a firm of legal counsel, (a) the investigator must not examine or copy the document or thing;
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(b) legal counsel or a representative of the firm must
place the document or thing in a package and seal and identify the package in accordance with the regulations; (c) the investigator must retain and remove the package once it is sealed; and (d) legal counsel or the firm must take all reasonable
steps (i) to notify the holder of a privilege with respect to
the document or thing within the period prescribed by regulation, or (ii) if the holder cannot be located within that period, to immediately notify the law society of the applicable province or the Chambre des notaires du Québec, as the case may be. Objection (2) If an investigator requires the production of a document or other thing — or is about to examine, copy or remove it — under section 43, under a warrant issued under section 44 or under an order made under section 45, a person in possession of the document or thing may object to its production, examination, copying or removal on one or more of the following grounds: (a) the document or thing is not relevant to the investigation; (b) if the investigator is acting under section 43, the
document or thing contains information that meets all the conditions set out in paragraphs 43(2)(a) to (c); (c) if the investigator is acting under the authority of a warrant or order, the production, examination, copying or removal of the document or thing is not authorized by the warrant or order.
Objection — sealing and notification (3) If the person makes an objection under subsection
(2), (a) the investigator must not examine or copy the document or thing; (b) the person must place the document or thing in a package and seal and identify the package in accordance with the regulations; (c) the investigator must retain and remove the package once it is sealed; and
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(d) if the person is not the owner of the document or thing or the holder of a privilege with respect to it, the person must immediately notify the owner or holder of the objection.
Application to Federal Court (4) The legal counsel or firm referred to in subsection
(1), the person who makes the objection under subsection (2) or any other person who has a right or interest in the document or other thing that is sealed may apply to the Federal Court in accordance with the regulations for a determination of whether any of the grounds set out in paragraphs (2)(a) to (c) apply with respect to the document or thing. Handling of sealed package (5) The sealed package is to be retained, opened or returned only in accordance with the regulations.
Return or application for retention order 47 (1) An investigator who, as a result of the application
of any of sections 43 to 45 or the regulations referred to in subsection 46(5), is in possession of a document or other thing that is not in a sealed package must, within the applicable period determined in accordance with the regulations made under paragraph 76(1)(i), return the document or thing or apply to the Federal Court for a retention order under subsection (2). Retention order (2) On application by the investigator, the Federal Court may order that the document or thing may be retained by the investigator until no later than the conclusion of the investigation or, if an application is made to the Discipline Committee under subsection 49(1), until the final disposition of the proceedings before the Discipline Committee and any appeals. If the Court does not order that the document or thing be retained, the document or thing must be returned as soon as feasible.
Application for return 48 (1) A person who has a right or interest in a document or other thing that, as a result of the application of any of sections 43 to 45 or the regulations referred to in subsection 46(5), is in the possession of an investigator and that is not in a sealed package may, on giving notice to the Investigations Committee, apply to the Federal Court for an order that the document or thing be returned or that any copies of the document or thing made by or on behalf of the Committee or an investigator be destroyed.
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Order (2) The Court may order, on any conditions that it considers appropriate, (a) that the document or thing be returned; and (b) that any copies of the document or thing made by
or on behalf of the Investigations Committee or an investigator be destroyed, if the removal of the document or thing by an investigator was not authorized under this Act.
Conclusion of Investigation Application or dismissal 49 (1) If, at the conclusion of an investigation, the Investigations Committee is satisfied that there is sufficient evidence that the licensee has committed professional misconduct or was incompetent, the Committee must apply to the Discipline Committee for a decision as to whether the licensee committed professional misconduct or was incompetent. Otherwise, the Investigations Committee must dismiss the matter.
Written representations (2) The Investigations Committee must consider any
written representations made by the licensee under section 38 before the conclusion of the investigation. Notice of application or dismissal (3) The Investigations Committee must, in writing, notify the licensee and any complainant of the application or dismissal and, in the case of dismissal, the reasons for it.
Limitation (4) The Investigations Committee is not permitted to disclose privileged information in its notice to the licensee or complainant. Withdrawal of application 50 The Investigations Committee may withdraw an application to the Discipline Committee only if the Investigations Committee is no longer satisfied that there is sufficient evidence that the licensee has committed professional misconduct or was incompetent.
Disciplinary Proceedings Oral hearing 51 The Discipline Committee must hold an oral hearing
for every application made by the Investigations
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Committee in order to determine whether a licensee committed professional misconduct or was incompetent.
Hearings open to public 52 Except to the extent necessary to protect privileged or confidential information, the hearings of the Discipline Committee are open to the public.
Parties 53 The Investigations Committee and the licensee are
parties to the application. Right of complainant to make submissions 54 If the application results from a complaint, the complainant is entitled to make oral and written submissions to the Discipline Committee.
Powers 55 (1) The Discipline Committee has the power (a) to summon and enforce the appearance of persons
and compel them to give oral or written evidence on oath and to produce any document or other thing that the Committee considers necessary to decide the application, in the same manner and to the same extent as a superior court of record; (b) to administer oaths; and (c) to accept any evidence, whether admissible in a court of law or not.
Privileged information (2) The Discipline Committee may take any action referred to in subsection (1) with respect to information that is privileged. Powers before decision 56 (1) Before making a decision under section 57, the Discipline Committee may take any action referred to in any of paragraphs 57(3)(a) to (c) if the Discipline Committee is satisfied that it is necessary for the protection of the public.
Action is provisional (2) Any action taken under subsection (1) is provisional
and ceases to have effect (a) after the decision on the application is made, unless the action is confirmed in the decision; or (b) if the application is withdrawn.
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Decision on application 57 (1) After the hearing of an application, the Discipline Committee must decide whether the licensee has committed professional misconduct or was incompetent.
No professional misconduct or incompetence (2) If the Discipline Committee decides that the licensee did not commit professional misconduct or was not incompetent, the Committee must dismiss the application.
Professional misconduct or incompetence (3) If the Discipline Committee decides that the licensee
has committed professional misconduct or was incompetent, the Committee may, in its decision, (a) impose conditions on a licence of the licensee; (b) impose restrictions on the licensee’s entitlement to
represent persons under section 27 or 30; (c) suspend a licence of the licensee for a period of not
more than two years or until specified conditions are met, or both; (d) revoke a licence of the licensee; (e) reprimand the licensee; (f) require the licensee to pay a penalty of not more
than $10,000 to the College; (g) require the licensee to pay to the College or any
complainant all or a portion of the costs incurred by them during the application before the Committee; (h) require the licensee to reimburse all or a portion of the fees or disbursements paid to the licensee by a client; and (i) take or require any other action that the Committee considers appropriate in the circumstances.
Decision and reasons in writing (4) The Discipline Committee must give its decision and the reasons for it in writing.
Decision and reasons available to public (5) A decision and the reasons for it, other than any privileged and confidential information contained in the
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decision or reasons, must be made available to the public on the College’s website. Notice to Registrar 58 (1) The Discipline Committee must provide a copy of
every decision made under section 57 to the Registrar. Notice to licensees — revocation or suspension (2) The Registrar must notify all licensees of every decision made under subsection 57(3) to revoke or suspend a licence. Notice to licensees — dismissal of application (3) The Registrar must, if requested by the licensee who
was the subject of an application to the Discipline Committee that was dismissed, notify all licensees of the dismissal. Appeal to Federal Court 59 A party to an application may appeal a decision of the Discipline Committee made under section 57 to the Federal Court within 30 days after the day on which the decision is made.
Filing of decision in Federal Court 60 (1) The College may file in the Federal Court a certified copy of a final decision of the Discipline Committee made under section 57 that is not subject to appeal.
Effect of filing (2) On the certified copy being filed, the decision becomes and may be enforced as an order of the Federal Court. Suspension lifted if conditions met 61 (1) If the Discipline Committee suspends a licence
under paragraph 57(3)(c) until specified conditions are met, the Committee must, on application by the licensee, lift the suspension if the Committee is satisfied that the conditions are met. Ex parte application (2) An application under subsection (1) may be made ex parte.
Notice to Registrar (3) The Discipline Committee must provide written notice to the Registrar as soon as feasible after it lifts the suspension.
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Revocation by Registrar (4) The Registrar may, at any time after the second anniversary of the day on which a licence is suspended under paragraph 57(3)(c) until specified conditions are met and after giving at least 30 days’ written notice to the licensee, revoke the licence if the suspension has not been lifted under subsection (1).
Notification (5) The Registrar must notify the licensee in writing as
soon as feasible after their licence is revoked. Amounts paid as penalty 62 Amounts paid to the College as a penalty under paragraph 57(3)(f) may be expended only for the purpose of supporting the mental health of licensees. Rules of procedure 63 The Discipline Committee may make rules respecting the practice and procedure before it and rules for carrying out its work and for the management of its internal affairs.
Confidentiality No waiver 64 For greater certainty, the disclosure of privileged information to the College, including to the Investigations Committee or to the Discipline Committee, or to an investigator does not constitute a waiver of the privilege.
No disclosure 65 (1) Subject to subsection (2), the following persons must not disclose a complaint received by the College or any privileged or confidential information obtained in the course of an investigation or proceeding under this Act: (a) a current or former director of the Board; (b) a current or former member of the Investigations
Committee or of the Discipline Committee; (c) the Registrar or a former Registrar; (d) a current or former investigator; (e) a current or former officer, employee, agent or mandatary of the College; (f) a person who is or has been engaged by the College.
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Exceptions (2) A person referred to in subsection (1) may disclose a complaint or information referred to in that subsection if (a) the disclosure is for the purpose of permitting the
exercise of powers or the performance of duties or functions under this Act, including in connection with a proceeding under this Act; (b) the information is available to the public; (c) the disclosure is to the person’s legal counsel; (d) the person has obtained the written consent of all
persons whose rights or interests might reasonably be affected by the disclosure; or (e) there are reasonable grounds to believe that (i) there is a significant risk of harm to any person
if the disclosure is not made, and (ii) making the disclosure is likely to reduce the
risk.
Testimony and production (3) A person referred to in subsection (1) is not required,
in any proceeding other than a proceeding under this Act, (a) to give testimony on a complaint received by the College or on any privileged or confidential information that the person is prohibited from disclosing under that subsection; or (b) to produce such a complaint or any document or other thing that contains any such privileged or confidential information.
Application for order authorizing disclosure 66 (1) The College may apply to the Federal Court for an order authorizing the disclosure of confidential information that would be prohibited by section 65 to a law enforcement agency or other public authority.
Limitation (2) The Court must not make an order if the information
is privileged or if it was obtained by the College as a result of a person making, in the course of an investigation or proceeding under this Act, an oral or written statement that may tend to incriminate the person.
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Documents and other things (3) An order that authorizes the disclosure of information may also authorize the delivery of documents or other things that are in the possession of the College and that relate to the information.
Prohibitions and Offences Claiming to be patent agent 67 A person, other than a patent agent whose licence is
not suspended, must not (a) use the title “patent agent” or a variation or abbreviation of that title, or any words, name or designation, in a manner that leads to a reasonable belief that the person is a patent agent; or (b) represent themselves, in any way or by any means, to be a patent agent.
Claiming to be trade-mark agent 68 A person, other than a trade-mark agent whose licence is not suspended, must not (a) use the title “trade-mark agent” or a variation or abbreviation of that title, or any words, name or designation, in a manner that leads to a reasonable belief that the person is a trade-mark agent; or (b) represent themselves, in any way or by any means, to be a trade-mark agent.
Offence and punishment — section 67 or 68 69 (1) Every person who contravenes section 67 or 68 is
guilty of an offence and liable on summary conviction to a fine of not more than (a) $25,000 for a first offence; and (b) $50,000 for a second or subsequent offence.
Imprisonment precluded (2) If a person is convicted of an offence under subsection (1), no imprisonment is to be imposed as punishment for the offence or in default of payment of any fine imposed as punishment in relation to the offence.
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Due diligence (3) A person is not to be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence.
Unauthorized representation before Patent Office 70 (1) Subject to subsection (2) and the regulations, a
person must not represent another person in the presentation and prosecution of applications for patents or in other business before the Patent Office.
Exception (2) Subsection (1) does not apply to a patent agent whose
licence is not suspended, to legal counsel who is providing legal services as authorized by law or to a person who is part of a class of persons exempted under the regulations. Unauthorized representation before Office of the Registrar of Trade-marks 71 (1) Subject to subsection (2) and the regulations, a
person must not represent another person in the presentation and prosecution of applications for the registration of trade-marks or in other business before the Office of the Registrar of Trade-marks.
Exception (2) Subsection (1) does not apply to a trade-mark agent
whose licence is not suspended, to legal counsel who is providing legal services as authorized by law or to a person who is part of a class of persons exempted under the regulations.
Regulations 72 The Governor in Council may make regulations exempting an activity, a class of persons or an activity that is performed by a class of persons from the application of subsection 70(1) or 71(1). Offence and punishment — section 70 or 71 73 (1) Every person who contravenes section 70 or 71 is
guilty of an offence and liable on summary conviction (a) for a first offence, to a fine of not more
than $25,000 or to imprisonment for a term of not more than six months, or to both; and (b) for a second or subsequent offence, to a fine of not more than $50,000 or to imprisonment for a term of not more than six months, or to both.
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Due diligence (2) A person is not to be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence.
Injunction 74 On application by the College, if the Federal Court is
satisfied that a contravention of section 67, 68, 70 or 71 is being or is likely to be committed, the Court may grant an injunction, subject to any conditions that it considers appropriate, ordering any person to cease or refrain from any activity related to that contravention or ordering the person to take any measure that the Court considers appropriate.
By-laws and Regulations By-laws 75 (1) The Board may make by-laws respecting any
matter necessary to carry on the activities of the College, including by-laws (a) respecting the election of directors, the terms of elected directors and their removal; (b) establishing ineligibility criteria for the purposes
of subparagraphs 14(f)(ii) and 17(h)(iii); (c) respecting the filling of vacancies caused by the temporary absence or incapacity of elected directors; (d) respecting the remuneration and expenses of directors; (e) respecting the election and removal of the Chairperson of the Board and the Chairperson’s duties; (f) respecting the duties and functions of the Board
and the meetings of the Board, including quorum; (g) respecting the conflicts of interest of directors, members of the Investigations Committee and members of the Discipline Committee; (h) respecting the duties and functions of the Registrar; (i) respecting the maintenance of the Register of Patent Agents and the Register of Trade-mark Agents and information that is required to be included in those Registers; (j) respecting the classes of firm in connection with which a licensee may work as a licensee;
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(k) fixing the annual fee — or the manner of determining the annual fee — that is to be paid by licensees; (l) fixing any other fee — or the manner of determining any other fee — that is to be paid by licensees, including any fee for the late payment of another fee; (m) establishing the time within which and the manner in which any fees or other amounts are to be paid; (n) respecting the information and documents that licensees must provide to the College; (o) respecting continuing professional development
requirements for licensees; (p) respecting requirements for licensees to do pro
bono work; (q) respecting the professional liability insurance that licensees are required to maintain; (r) exempting licensees from the requirement to be insured against professional liability; (s) respecting the suspension and revocation of licences under section 35; (t) respecting the surrender of licences and applications for a surrender; and (u) respecting the notification of licensees under section 38.
Different treatment (2) The by-laws made under paragraphs (1)(j) to (u) may distinguish among classes of licensees or licences.
For greater certainty (3) For greater certainty, by-laws made under paragraphs (1)(j) to (u) are regulations for the purposes of the Statutory Instruments Act.
Regulations — Governor in Council 76 (1) The Governor in Council may make regulations
for carrying out the purposes and provisions of this Act, including regulations
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(a) respecting the Investigations Committee, the Discipline Committee and other committees of the College, including the composition of those committees, the eligibility for membership in them, the terms of the members and their removal; (b) respecting the reports and information that must be provided or submitted to the Minister; (c) respecting conditions to be imposed on licences or
classes of licences; (d) respecting the requirements that individuals or
classes of individuals must meet under section 26 or 29, including requirements in relation to qualifying examinations and in relation to fees with respect to qualifying examinations; (e) respecting what constitutes representation for the
purposes of sections 27 and 70 or for the purposes of sections 30 and 71; (f) respecting restrictions on the entitlement of licensees or classes of licensees to provide representation under section 27 or 30; (g) respecting the information to be included in the Register of Patent Agents or the Register of Trademark Agents; (h) respecting the sealing of documents and other
things and objections under section 46, including in relation to notifications, the identification of sealed packages, applications to the Federal Court and the retention, opening and return of sealed packages; and (i) respecting the determination of the applicable periods referred to in subsection 47(1).
Authorization (2) Regulations made under paragraphs (1)(c), (d), (f) and (g) may authorize the College to make by-laws with respect to all or part of the subject matter of the regulations and, for greater certainty, those by-laws are regulations for the purposes of the Statutory Instruments Act.
Regulations — sealed packages (3) Regulations made under paragraph (1)(h) may authorize the Federal Court to make orders respecting the retention, opening or return of sealed packages.
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Regulations prevail 77 The regulations prevail over the by-laws to the extent of an inconsistency or conflict between them.
Transitional Provisions Definition of coming-into-force day 78 In sections 79 to 86, coming-into-force day means
the day on which section 13 comes into force. Initial organization of board 79 (1) Before the coming-into-force day, the College’s
board of directors is to be composed of five directors appointed by the Minister of Industry. Appointment on recommendation (2) Two of the directors are to be appointed on the recommendation of the Intellectual Property Institute of Canada, with one to be an individual whose name is on the register kept under section 15 of the Patent Act and the other to be an individual whose name is on the list of trade-mark agents kept under section 28 of the Trademarks Act.
Chairperson (3) The Minister of Industry must designate a Chairperson from among the directors.
Deemed election or appointment (4) The directors appointed on the recommendation of the Intellectual Property Institute of Canada who hold office on the coming-into-force day are deemed to have been elected under subsection 13(5) on that day, for a term that ends on the earlier of the day on which the first election is held under that subsection and the first anniversary of the coming-into-force day. The other directors who hold office on the coming-into-force day are deemed to have been appointed under subsection 13(3) on that day for a term that ends on the first anniversary of that day.
For greater certainty (5) For greater certainty, section 17 applies as of the
coming-into-force day with respect to directors who are deemed to be elected or appointed under subsection (4). Removal for cause (6) Before the coming-into-force day, a director appointed under subsection (1) may be removed for cause by the Minister of Industry.
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Remuneration (7) Before the coming-into-force day, the College may
pay the remuneration and expenses that it fixes to the directors. Reference to the Board (8) Any reference in this Act to the Board is, until the
coming-into-force day, a reference to the board of directors as constituted under this section. Confirmation of by-laws 80 Any by-laws that are made by the Board before the
first election is held under subsection 13(5) are repealed on the 180th day after the day on which the first election is held, unless they are confirmed by a resolution of the Board, as it is constituted after that election, before that 180th day.
College not a Crown Corporation 81 Despite Part X of the Financial Administration Act, the College is not a Crown corporation within the meaning of that Act.
Deemed issued patent agent licence 82 An individual is deemed to have been issued a patent
agent licence under subsection 26(1) on the coming-intoforce day if their name was, on the day before the coming-into-force day, on the register kept under section 15 of the Patent Act. Deemed issued trade-mark agent licence 83 An individual is deemed to have been issued a trademark agent licence under subsection 29(1) on the coming-into-force day if their name was, on the day before the coming-into-force day, on the list of trade-mark agents kept under section 28 of the Trade-marks Act.
Provision of information — patents 84 The Commissioner of Patents may, for the purpose of enabling the College or the Registrar to exercise their powers or perform their duties and functions under this Act, provide the Registrar with information relating to an individual or firm whose name is or was on the register kept under section 15 of the Patent Act, an individual who has sat for the qualifying examination for patent agents or an individual who has notified the Commissioner in writing of their intention to sit for the examination, including
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(a) the individual’s or firm’s name and contact information and, in the case of an individual, the name of any firm of which they are a member; (b) whether the Commissioner has refused to recognize the individual or firm as a patent agent or attorney under section 16 of the Patent Act; (c) any complaints against the individual or firm; and (d) the results of any qualifying examinations for
patent agents. Provision of information — trade-marks 85 The Registrar of Trade-marks may, for the purpose of enabling the College or the Registrar to exercise their powers or perform their duties and functions under this Act, provide the Registrar with information relating to an individual or firm whose name is or was on the list of trade-mark agents kept under section 28 of the Trademarks Act, an individual who has sat for the qualifying examination for trade-mark agents or an individual who has notified the Registrar of Trade-marks in writing of their intention to sit for the examination, including (a) the individual’s or firm’s name and contact information and, in the case of an individual, the name of any firm of which they are a member; (b) any complaints against the individual or firm; and (c) the results of any qualifying examinations for trade-mark agents.
Regulations — transitional matters 86 Without limiting the generality of section 76, the Governor in Council may make regulations respecting transitional matters relating to (a) qualifying examinations for patent agents and
trade-mark agents; (b) the requirements to be met under section 26 by an
individual who has sat for the qualifying examination for patent agents before the coming-into-force day or who has, before that day, notified the Commissioner of Patents in writing of their intention to sit for the examination but whose name was not, on the day before that day, on the register kept under section 15 of the Patent Act; and
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(c) the requirements to be met under section 29 by an
individual who has sat for the qualifying examination for trade-mark agents before the coming-into-force day or who has, before that day, notified the Registrar of Trade-marks in writing of their intention to sit for the examination but whose name was not, on the day before that day, on the list of trade-mark agents kept under section 28 of the Trade-marks Act.
Consequential Amendments R.S., c. A-1
Access to Information Act 248 Schedule I to the Access to Information Act
is amended by adding the following in alphabetical order under the heading “Other Government Institutions”: College of Patent Agents and Trade-mark Agents Collège des agents de brevets et des agents de marques de commerce R.S., c. P-4
Patent Act 249 Section 2 of the Patent Act is amended by adding the following in alphabetical order:
patent agent has the same meaning as in section 2 of the College of Patent Agents and Trade-mark Agents Act; (agent de brevets) 250 (1) Paragraph 12(1)(j) of the Act is repealed. (2) Subsection 12(1) of the Act is amended by adding the following after paragraph (j): (j.001) respecting the submission, including in electronic form and by electronic means, of documents and information to the Commissioner or the Patent Office, including the time at which they are deemed to be received by the Commissioner or the Patent Office; (j.002) respecting communications between the Commissioner and any other person; (3) Subsection 12(1) of the Act is amended by adding the following after paragraph (j.002): (j.003) respecting the circumstances in which an applicant, patentee or other person may or must be
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represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person; 251 Sections 15 and 16 of the Act are repealed. 252 (1) Paragraph 16.1(1)(a) of the Act is replaced
by the following: (a) it is between a patent agent and their client; (2) Subsections 16.1(4) and (5) of the Act are replaced by the following: Patent agents — country other than Canada (4) A communication between an individual who is authorized to act as the equivalent of a patent agent under the law of a country other than Canada and that individual’s client that is privileged under the law of that other country and that would be privileged under subsection (1) had it been made between a patent agent and their client is deemed to be a communication that meets the conditions set out in paragraphs (1)(a) to (c).
Individual acting on behalf of patent agent or client (5) For the purposes of this section, a patent agent or an
individual who is authorized to act as the equivalent of a patent agent under the law of a country other than Canada includes an individual acting on their behalf and a client includes an individual acting on the client’s behalf. 253 Section 78.1 of the Act is replaced by the following:
Patent applications filed before October 1, 1989 78.1 Applications for patents in Canada filed before October 1, 1989 shall be dealt with and disposed of in accordance with section 38.1 and with the provisions of this Act, other than section 15, as they read immediately before October 1, 1989. R.S., c. P-21
Privacy Act 254 The schedule to the Privacy Act is amended
by adding the following in alphabetical order under the heading “Other Government Institutions”:
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College of Patent Agents and Trade-mark Agents Collège des agents de brevets et des agents de marques de commerce R.S., c. T-13
Trade-marks Act 255 Section 28 of the Trade-marks Act is repealed. 256 (1) Paragraph 29(1)(c) of the Act is repealed. (2) Subsection 29(2) of the Act is replaced by the
following: Certified copies (2) The Registrar shall, on request and on payment of
the prescribed fee, furnish a copy certified by the Registrar of any entry in the register or list, or of any of those applications, requests or documents. 257 (1) Paragraph 51.13(1)(a) of the Act is replaced by the following: (a) it is between a trade-mark agent and their client; (2) Subsections 51.13(4) and (5) of the Act are replaced by the following: Trade-mark agents — country other than Canada (4) A communication between an individual who is authorized to act as the equivalent of a trade-mark agent under the law of a country other than Canada and that individual’s client that is privileged under the law of that other country and that would be privileged under subsection (1) had it been made between a trade-mark agent and their client is deemed to be a communication that meets the conditions set out in paragraphs (1)(a) to (c).
Individual acting on behalf of trade-mark agent or client (5) For the purposes of this section, a trade-mark agent
or an individual who is authorized to act as the equivalent of a trade-mark agent under the law of a country other than Canada includes an individual acting on their behalf and a client includes an individual acting on the client’s behalf. (3) Section 51.13 of the Act is amended by adding
the following after subsection (6):
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Definition of trade-mark agent (7) In this section, trade-mark agent has the same
meaning as in section 2 of the College of Patent Agents and Trade-mark Agents Act. 258 (1) Paragraph 65(c.1) of the Act is repealed. (2) Section 65 of the Act is amended by striking out “and” at the end of paragraph (d.1) and by adding the following after paragraph (e): (f) the provision of documents, fees and information to the Registrar, including the time at which they are deemed to be received by the Registrar; and (g) communications between the Registrar and any
other person.
Coordinating Amendments 2014, c. 39
259 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 2. (2) If subsection 118(4) of the other Act comes into force before subsection 250(2) of this Act, then that subsection 250(2) is deemed never to have come into force and is repealed. (3) If subsection 250(2) of this Act comes into force before subsection 118(4) of the other Act, then, on the day on which that subsection 118(4) comes into force, paragraphs 12(1)(j.001) and (j.002) of the Patent Act are repealed. (4) If subsection 118(4) of the other Act comes into force on the same day as subsection 250(2) of this Act, then that subsection 250(2) is deemed never to come into force and is repealed. (5) If subsection 118(4) of the other Act comes into force before subsection 250(3) of this Act, then (a) that subsection 250(3) is repealed; and (b) on the day on which section 249 of this Act comes into force, paragraph 12(1)(j.01) of the Patent Act is replaced by the following: (j.01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent
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agent whose licence is not suspended or by another person; (6) If subsection 250(3) of this Act comes into force before subsection 118(4) of the other Act, then, on the day on which that subsection 118(4) comes into force, (a) paragraph 12(1)(j.003) of the Patent Act is repealed; and (b) paragraph 12(1)(j.01) of the Patent Act is replaced by the following: (j.01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person; (7) If subsection 118(4) of the other Act comes into force on the same day as subsection 250(3) of this Act, then (a) that subsection 250(3) is deemed never to
have come into force and is repealed; and (b) paragraph 12(1)(j.01) of the Patent Act is replaced by the following: (j.01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person; (8) If section 251 of this Act comes into force before section 119 of the other Act, then that section 119 is repealed. (9) If section 119 of the other Act comes into force on the same day as section 251 of this Act, then that section 119 is deemed never to have come into force and is repealed. (10) If section 139 of the other Act comes into
force before section 253 of this Act, then that section 253 is repealed. (11) If section 139 of the other Act comes into
force on the same day as section 253 of this Act, then that section 253 is deemed never to have come into force and is repealed.
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2014, c. 39 and 2015, c. 36
260 (1) The following definitions apply in this
section. first Act means the Economic Action Plan 2014 Act, No. 2. (première loi) second Act means the Economic Action Plan 2015 Act, No. 1. (deuxième loi) (2) On the first day on which both section 139 of the first Act and section 251 of this Act are in force, (a) paragraph 78.22(b) of the Patent Act is amended by striking out the reference to “15” and by making any grammatical changes that the circumstances require; and (b) section 64 of the second Act, if it is not in force on that day, is amended by striking out the reference to “15” in the paragraph 78.22(b) that it enacts and by making any grammatical changes to that paragraph that the circumstances require. (3) If subsection (2) produces its effects on the day on which section 64 of the second Act comes into force, then that section 64 is deemed to have come into force before that subsection produces its effects. (4) On the first day on which section 139 of the
first Act is in force and either section 205 of this Act is in force or subsection 210(6) of this Act has produced its effects, (a) paragraph 78.22(b) of the Patent Act is
amended by striking out the reference to “15.1” and by making any grammatical changes that the circumstances require; and (b) section 64 of the second Act, if it is not in
force on that day, is amended by striking out the reference to “15.1” in the paragraph 78.22(b) that it enacts and by making any grammatical changes to that paragraph that the circumstances require. (5) If subsection (4) produces its effects on the day on which section 64 of the second Act comes into force, then that section 64 is deemed to have come into force before that subsection produces its effects.
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2014, c. 20
261 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1. (2) If section 255 of this Act comes into force before section 338 of the other Act, then that section 338 is repealed. (3) If section 338 of the other Act comes into force on the same day as section 255 of this Act, then that section 338 is deemed to have come into force before that section 255. (4) If section 357 of the other Act comes into force
before subsection 258(1) of this Act, then that subsection 258(1) is replaced by the following: 258 (1) Paragraph 65(f) of the Act is repealed. (5) If subsection 258(1) of this Act comes into force before section 357 of the other Act, then that section 357 is amended by repealing the paragraph 65(f) that it enacts. (6) If section 357 of the other Act comes into force on the same day as subsection 258(1) of this Act, then that section 357 is deemed to have come into force before that subsection 258(1) and subsection (4) applies as a consequence. 2014, c. 20 and c. 32
262 (1) The following definitions apply in this
section. first Act means the Economic Action Plan 2014 Act, No. 1. (première loi) second Act means the Combating Counterfeit Products Act. (deuxième loi) (2) If section 357 of the first Act comes into force
on or before the day on which subsection 258(2) of this Act comes into force, then (a) that subsection 258(2) is deemed never to
have come into force and is repealed; and (b) paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following: (l) respecting communications between the Registrar
and any other person; (3) If subsection 50(3) of the second Act comes into force on or before the day on which subsection
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258(2) of this Act comes into force and section 357 of the first Act is not in force on that day, then (a) that subsection 258(2) is deemed never to
have come into force and is repealed; (b) section
65 of the Trade-marks Act is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f):
(g) communications between the Registrar and any other person. (c) on the day on which section 357 of the first
Act comes into force, paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following: (l) respecting communications between the Registrar and any other person; (4) If subsection 258(2) of this Act comes into
force before section 357 of the first Act and subsection 50(3) of the second Act, then (a) that subsection 50(3) is repealed; (b) subsections 367(85) and (86) of the first Act
are repealed; and (c) on the day on which that section 357 comes into force, paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following: (l) respecting communications between the Registrar and any other person; 2015, c. 36
263 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1. (2) If subsection 70(7) of the other Act produces
its effects before section 255 of this Act comes into force, then (a) paragraphs 70(1)(a) and (b) of the Trademarks Act are replaced by the following:
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(a) the provisions of this Act as they read immediately
before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39, 40 and 66; (b) the definition Nice Classification in section 2,
subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and (b) on the day on which that section 255 comes
into force, paragraph 70(1)(b) of the Trademarks Act is replaced by the following: (b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; (3) If section 255 of this Act comes into force before subsection 70(7) of the other Act produces its effects, then, on the day on which that subsection 70(7) produces its effects, paragraphs 70(1)(a) and (b) of the Trade-marks Act are replaced by the following: (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), section 36, subsections 38(6) to (8) and sections 39, 40 and 66; (b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; (4) If subsection 70(7) of the other Act produces
its effects on the same day as section 255 of this Act comes into force, then paragraphs 70(1)(a) and (b) of the Trade-marks Act are replaced by the following: (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39, 40 and 66; (b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 36, subsections 38(6) to
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(12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1;
Coming into Force Order in council 264 The following provisions come into force on a day to be fixed by order of the Governor in Council: (a) the definition Board in section 2, sections 11 to 20, 25 to 32, 34 to 62 and 64 to 74 and paragraphs 76(1)(c) to (f), (h) and (i) of the College of Patent Agents and Trade-mark Agents Act, as enacted by section 247; and (b) section 249, subsections 250(1) and (3), sections 251 to 253 and 255 to 257 and subsection 258(1).
SUBDIVISION E
Amendments relating to preservation of usage rights R.S., c. B-3; 1992, c. 27, s. 2
Bankruptcy and Insolvency Act 265 Subsection 65.11(7) of the French version of
the Bankruptcy and Insolvency Act is replaced by the following: Propriété intellectuelle (7) Si le débiteur a autorisé par contrat une personne à utiliser un droit de propriété intellectuelle, la résiliation n’empêche pas la personne de l’utiliser ni d’en faire respecter l’utilisation exclusive, à condition qu’elle respecte ses obligations contractuelles à l’égard de l’utilisation de ce droit, et ce, pour la période prévue au contrat et pour toute prolongation de celle-ci dont elle se prévaut de plein droit. 266 Section 65.13 of the Act is amended by adding the following after subsection (8):
Restriction — intellectual property (9) If, on the day on which a notice of intention is filed
under section 50.4 or a copy of the proposal is filed under subsection 62(1), the insolvent person is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition
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authorized under subsection (7), that sale or disposition does not affect the other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property. 267 The Act is amended by adding the following after section 72:
Intellectual property — sale or disposition 72.1 (1) If the bankrupt is a party to an agreement that
grants to another party a right to use intellectual property that is included in a sale or disposition by the trustee, that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property. Intellectual property — disclaimer or resiliation (2) If the bankrupt is a party to an agreement that grants to another party a right to use intellectual property, the disclaimer or resiliation of that agreement by the trustee does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property. 268 The Act is amended by adding the following after section 246:
Intellectual property — sale or disposition 246.1 (1) If the insolvent person or the bankrupt is a
party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition by the receiver, that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.
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Intellectual property — disclaimer or resiliation (2) If the insolvent person or the bankrupt is a party to
an agreement that grants to another party a right to use intellectual property, the disclaimer or resiliation of that agreement by the receiver does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property. R.S., c. C-36
Companies’ Creditors Arrangement Act 269 Section 36 of the Companies’ Creditors Arrangement Act is amended by adding the following after subsection (7):
Restriction — intellectual property (8) If, on the day on which an order is made under this
Act in respect of the company, the company is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition authorized under subsection (6), that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.
Transitional Provisions Bankruptcy and Insolvency Act 270 Subsections 65.11(7) and 65.13(9) and sections
72.1 and 246.1 of the Bankruptcy and Insolvency Act, as enacted by sections 265 to 268, apply only in respect of proceedings that are commenced under that Act on or after the day on which this section comes into force. Companies’ Creditors Arrangement Act 271 Subsection 36(8) of the Companies’ Creditors Arrangement Act, as enacted by section 269, applies only in respect of proceedings that are commenced under that Act on or after the day on which this section comes into force.
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Coming into Force Order in council 272 This Subdivision comes into force on a day
to be fixed by order of the Governor in Council.
SUBDIVISION F
Privileged Information R.S., c. A-1
Access to Information Act 273 The Access to Information Act is amended by adding the following after section 23:
Protected information — patents and trade-marks 23.1 The head of a government institution may refuse to disclose any record requested under this Act that contains information that is subject to the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trade-marks Act. R.S., c. P-21
Privacy Act 274 The Privacy Act is amended by adding the
following after section 27:
Protected information — patents and trade-marks 27.1 The head of a government institution may refuse to
disclose any personal information requested under subsection 12(1) that is subject to the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trademarks Act. 2002, c. 28
Related Amendment to the Pest Control Products Act 275 Paragraph 42(2)(g) of the Pest Control Products Act is replaced by the following: (g) any advice from a person or body referred to in paragraph 44(1)(f), unless disclosure of the advice may be refused under section 23 or 23.1 of the Access to Information Act;
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Coordinating Amendments 2014, c. 20
276 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1. (2) If subsection 366(1) of the other Act comes into force before the day on which this Act receives royal assent, then, on that day, the English version of this Act, other than this section, is amended by replacing “trade-mark”, “trade-marks”, “Trade-mark” and “Trademarks” with “trademark”, “trademarks”, “Trademark” and “Trademarks”, respectively. (3) If subsection 366(1) of the other Act comes into force on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before that subsection 366(1) comes into force. Bill C-58
277 If Bill C-58, introduced in the 1st session of
the 42nd Parliament and entitled An Act to amend the Access to Information Act and the Privacy Act and to make consequential amendments to other Acts, receives royal assent, then, on the first day on which both section 10 of that Act and section 273 of this Act are in force, section 23.1 of the English version of the Access to Information Act is replaced by the following:
Protected information — patents and trade-marks 23.1 The head of a government institution may refuse to
disclose any record requested under this Part that contains information that is subject to the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trade-marks Act.
SUBDIVISION G R.S., c. N-15
National Research Council Act 278 Subsection 3(2) of the National Research
Council Act is replaced by the following:
Council incorporated (2) The Council is a corporation that has power to acquire, hold, sell or otherwise dispose of and loan or lease
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real, personal, movable and immovable property for the purposes of and subject to this Act. 279 (1) Paragraph 5(1)(l) of the Act is replaced by
the following: (l) license, sell or otherwise grant or make available to
others, and receive royalties, fees and payment for, any intellectual property right — including any patent, copyright, industrial design, trade-mark, trade secret, know-how or other similar right and any such future right that is described under a written agreement — that is held, developed, administered or controlled by the Council, whether vested in Her Majesty in right of Canada or in the Council; and
(2) Section 5 of the Act is amended by adding the
following after subsection (2): Public Servants Inventions Act (3) Despite section 9 of the Public Servants Inventions
Act, the administration and control of any invention made by a public servant, as defined in section 2 of that Act, who is employed by the Council, and vested in Her Majesty by that Act, and any patent issued with respect to the invention, are vested in the Council.
SUBDIVISION H R.S., c. C-42
Copyright Act (Copyright Board Reform) Amendments to the Act 280 Paragraph (b) of the definition collective society in section 2 of the Copyright Act is replaced by the following: (b) carries on the business of collecting and distributing royalties or levies payable under this Act in relation to a repertoire of works, performer’s performances, sound recordings or communication signals of more than one author, performer, sound recording maker or broadcaster; (société de gestion) 281 Paragraph 19(2)(a) of the Act is replaced by
the following:
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(a) in the case of a sound recording of a musical work,
to the collective society authorized under Part VII.1 to collect them; or 282 Paragraph 29.9(2)(c) of the Act is replaced by the following: (c) respecting the sending of information to collective
societies that carry on the business of collecting royalties referred to in subsection 29.7(2) or (3). 283 Paragraph 30.02(4)(b) of the Act is replaced
by the following: (b) there is a tariff approved under section 70 that is
applicable to the digital reproduction of the work, to the communication of the digital reproduction by telecommunication to persons acting under the authority of the institution and to the printing by those persons of at least one copy of the work; or 284 (1) Subparagraphs 30.03(2)(a)(i) and (ii) of
the English version of the Act are replaced by the following: (i) the amount of royalties that the institution
would have had to pay for the digital reproduction of that work if the tariff had been approved on the day on which the institution first made a digital reproduction under paragraph 30.02(1)(a), and (ii) the amount of royalties that the institution paid to the society under paragraph 30.02(3)(a) for the digital reproduction of that work from the day on which that paragraph comes into force until the day on which the tariff is approved; and (2) Subparagraphs 30.03(2)(b)(i) and (ii) of the English version of the Act are replaced by the following: (i) the amount of royalties that the institution paid
to the society under paragraph 30.02(3)(a) for the digital reproduction of that work from the day on which that paragraph comes into force until the day on which the tariff is approved, and (ii) the amount of royalties that the institution
would have had to pay for the digital reproduction of that work if the tariff had been approved on the day on which the institution first made a digital reproduction under paragraph 30.02(1)(a). 285 Paragraphs 30.3(2)(b) to (d) of the Act are replaced by the following:
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(b) the Board has, in accordance with subsection
71(2), fixed the royalty rates and related terms and conditions; (c) a tariff has been approved in accordance with section 70; or (d) a collective society has filed a proposed tariff in accordance with section 68. 286 Subparagraphs 34(4)(c)(i) and (ii) of the Act
are replaced by the following: (i) a tariff approved by the Board under Part VII.1 or VIII, or (ii) agreements referred to in subsection 67(3). 287 Subsection 38.1(4) of the Act is replaced by the following:
Limitation — certain acts (4) A collective society or copyright owner who has authorized a collective society to act on their behalf may make an election under this section with respect to an act set out in subsection (4.1) only if applicable royalties are set out in an approved tariff or fixed under subsection 71(2) and the defendant has not paid them. If they make the election, the collective society or copyright owner may only recover, in lieu of any other remedy of a monetary nature provided by this Act, an award of statutory damages in respect of such acts in a sum of not less than three and not more than ten times the amount of the applicable royalties, as the court considers just.
Acts for the purposes of subsection (4) (4.1) Subsection (4) applies with respect to the following
acts: (a) the performance in public of musical works or dramatico-musical works, of performer’s performances of such works, or of sound recordings embodying such works or performances; and (b) the communication to the public by telecommunication of musical works or dramatico-musical works, other than as described in subsection 31(2), of performer’s performances of such works, or of sound recordings embodying such works or performances. 288 Paragraph 38.2(1)(b) of the Act is replaced by the following:
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(b) under a tariff approved by the Board under section
70. 289 The headings before section 66 of the Act are replaced by the following:
PART VII
Copyright Board 290 (1) Subsection 66(1) of the English version of
the Act is replaced by the following:
Establishment 66 (1) There is established a Board to be known as the Copyright Board, consisting of not more than five members, including a Chair and a Vice-chair, to be appointed by the Governor in Council. (2) Subsection 66(3) of the Act is replaced by the following:
Chair (3) The Chair must be a judge, either sitting or retired, of
a superior court. (3) The portion of subsection 66(7) of the English
version of the Act before paragraph (a) is replaced by the following: Members deemed public service employees (7) A full-time member of the Board, other than the
Chair, is deemed to be employed in 291 Section 66.1 of the English version of the Act
is replaced by the following: Duties of Chair 66.1 (1) The Chair shall direct the work of the Board and apportion its work among its members.
Absence or incapacity of Chair (2) If the Chair is absent or incapacitated or if the office of Chair is vacant, the Vice-chair has all the powers and functions of the Chair during the absence, incapacity or vacancy.
Duties of Vice-chair (3) The Vice-chair is the chief executive officer of the
Board and has supervision over and direction of the Board and its staff.
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292 The Act is amended by adding the following after section 66.5:
Fair and equitable 66.501 The Board shall fix royalty and levy rates and
any related terms and conditions under this Act that are fair and equitable, in consideration of (a) what would have been agreed upon between a willing buyer and a willing seller acting in a competitive market with all relevant information, at arm’s length and free of external constraints; (b) the public interest; (c) any regulation made under subsection 66.91(1); and (d) any other criterion that the Board considers appropriate. Informal and expeditious 66.502 All matters before the Board shall be dealt with
as informally and expeditiously as the circumstances and considerations of fairness permit but, in any case, within any period or no later than any day provided for under this Act. For greater certainty 66.503 For greater certainty, any person or entity may authorize any other person or entity to act on their behalf in any matter before the Board.
Case manager 66.504 (1) The Chair may assign a member, officer or
employee of the Board or a person engaged under subsection 66.4(3) to act as a case manager of a matter before the Board. Powers (2) The case manager may give any directions or make any orders with respect to the case management of the matter, but is not permitted to make a direction or order that is inconsistent with (a) this Act; (b) regulations made under subsection 66.6(1), unless authorized to do so under regulations made under paragraph 66.6(1.1)(b); or (c) regulations made under paragraph 66.91(2)(a) to
(c), unless authorized to do so under regulations made under paragraph 66.91(2)(d).
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Deemed direction or order of Board (3) A direction given, or an order made, by a case manager is deemed to be a direction or order of the Board, including for the purposes of paragraph 28(1)(j) of the Federal Courts Act.
Delegation (4) The Chair may delegate his or her power under subsection (1) to the Vice-chair. 293 Section 66.52 of the Act is replaced by the following: Variation of decisions 66.52 A decision of the Board respecting royalties or their related terms and conditions that is made under subsection 70(1), 71(2), 76.1(1) or 83(8) may, on application, be varied by the Board if, in its opinion, there has been a material change in circumstances since the decision was made. 294 Subsection 66.6(2) of the Act is replaced by
the following: Case management (1.1) The Board may, with the approval of the Governor in Council, make regulations governing the case management of matters before the Board, including regulations (a) governing the directions a case manager may give and the orders they may make; and (b) authorizing a case manager to give a direction or make an order that adapts, restricts or excludes the application of any provision of regulations made under subsection (1) to a matter or any step in a matter.
Publication of proposed regulations (2) A copy of each regulation that the Board proposes to
make under subsection (1) or (1.1) shall be published in the Canada Gazette at least 60 days before the regulation’s proposed effective date, and a reasonable opportunity shall be given to interested persons to make representations with respect to the regulation. 295 Section 66.91 of the Act is renumbered as subsection 66.91(1) and is amended by adding the following:
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Regulations regarding time (2) The Governor in Council may make regulations (a) establishing the day by which, or the period within
which, a matter before the Board — and any procedural step in the matter, whether set out in a provision of this Act or not — must be completed; (b) establishing the minimum length of the effective
period for the purposes of subsections 68.1(2) and 83(4); (c) establishing a day for the purposes of paragraph
73.4(b); and (d) authorizing the Board or a case manager to give a
direction or make an order that adapts, restricts or excludes the application of any provision of regulations made under any of paragraphs (a) to (c) to a matter or any step in a matter. Inconsistency or conflict (3) Regulations made under subsection (2) prevail over
regulations made under subsection 66.6(1) or (1.1) to the extent of an inconsistency or conflict between them. 296 The heading before section 67 and sections 67
to 76 of the Act are replaced by the following:
PART VII.1
Collective Administration of Copyright Collective Societies Filing of proposed tariffs 67 (1) A collective society may file a proposed tariff with the Board for the purpose of establishing royalties with respect to rights the collective society administers under section 3, 15, 18, 19 or 21.
Mandatory filing for certain royalties (2) However, a collective society shall file a proposed tariff with the Board for the purpose of establishing royalties referred to in subsection 29.7(2) or (3) or paragraph 31(2)(d).
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Entering into agreements (3) A collective society may enter into agreements for the purpose of establishing royalties with respect to rights the collective society administers under section 3, 15, 18, 19 or 21, other than royalties referred to in subsection 29.7(2) or (3) or paragraph 31(2)(d).
Designation of collective society — paragraph 19(2)(a) 67.1 On application by a collective society, the Board
may designate the collective society as the sole collective society authorized to collect all royalties referred to in paragraph 19(2)(a) with respect to a sound recording of a musical work. Requests regarding repertoire 67.2 A collective society shall answer, within a reasonable time, all reasonable requests from any person for information about its repertoire of works, performer’s performances, sound recordings or communication signals.
Tariffs Proposed Tariffs Filing 68 A proposed tariff must be filed no later than October
15 of the second calendar year before the calendar year in which the proposed tariff is to take effect or, if a day is established under regulations made under subsection 66.91(2), no later than that day. Form and content 68.1 (1) A proposed tariff must be filed in both official
languages and include (a) the acts to which the tariff is to apply; (b) the proposed royalty rates and any related terms
and conditions; and (c) the effective period of the proposed tariff.
Minimum effective period (2) A proposed tariff’s effective period must be at least three calendar years or, if a minimum period is established under regulations made under subsection 66.91(2), at least that minimum period.
Publication and notification 68.2 The Board, in the manner that it sees fit,
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(a) shall publish the proposed tariff as well as a notice
that any objection to the proposed tariff must be filed within the period set out in subsection 68.3(2); and (b) may distribute a notice — or cause it to be distributed or published, on any terms and conditions that the Board sees fit — of the publication of the tariff and of the notice referred to in paragraph (a) to any person affected by the proposed tariff.
Filing of objection 68.3 (1) An objection to a proposed tariff may be filed
with the Board by (a) an educational institution, if the proposed tariff is
filed for the purpose of collecting royalties referred to in subsection 29.7(2) or (3); (b) a retransmitter, as defined in subsection 31(1), if
the proposed tariff is filed for the purpose of collecting royalties referred to in paragraph 31(2)(d); or (c) any user, in any other case.
Time for filing objection (2) An objection shall be filed no later than the 30th day
after the day on which the Board published the proposed tariff under paragraph 68.2(a) or, if a day is established under the regulations made under subsection 66.91(2), no later than that day. Copy to collective society (3) The Board shall provide a copy of the filed objection to the collective society.
Reply to objection 68.4 (1) The collective society may file a reply to an objection with the Board.
Copy to be provided (2) The Board shall provide a copy of the filed reply to
the person or entity that filed the objection.
Withdrawal or Amendment of Proposed Tariff Request to withdraw or amend 69 A collective society may, before a proposed tariff filed by it has been approved by the Board, make an application to the Board requesting that (a) the proposed tariff be withdrawn; or
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(b) a reference to an act set out in the proposed tariff
be excluded from the approved tariff for all of the proposed effective period or, despite subsection 68.1(2), for a portion of that period. Approval by Board 69.1 (1) The Board shall approve an application made under section 69 if it is satisfied that (a) the collective society has provided sufficient public
notice of its intention to make the application; (b) every person who, in respect of the proposed effective period, has paid royalties that would not be payable if the application were approved has (i) consented to the application, (ii) received a refund of the royalties, or (iii) entered into an agreement under subsection 67(3) that covers the act, repertoire or proposed effective period that is the subject of the application; and (c) in the case of an application made under paragraph 69(b) with respect to a portion of the proposed effective period, the application is not made for the purpose of improperly circumventing the required minimum effective period.
For greater certainty (2) For greater certainty, the approval of an application made under section 69 does not preclude the collective society from filing, in accordance with this Act, a proposed tariff that deals in whole or in part with the act, repertoire or proposed effective period that was the subject of the application.
Approval of Tariffs Approval 70 (1) The Board shall — within the period, if any, that
is established under regulations made under subsection 66.91(2) — approve the proposed tariff after making any alterations to the royalty rates and the related terms and conditions, or fixing any new related terms and conditions, that the Board considers appropriate. Factors — performances of musical works and sound recordings (2) In approving a proposed tariff for the performance in public or the communication to the public by
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telecommunication of performer’s performances of musical works, or of sound recordings embodying such performer’s performances, the Board shall ensure that (a) the tariff applies in respect of performer’s performances and sound recordings only in the situations referred to in the provisions of section 20 other than subsections 20(3) and (4); (b) the tariff does not, because of linguistic and content requirements of Canada’s broadcasting policy set out in section 3 of the Broadcasting Act, place some users that are subject to that Act at a greater financial disadvantage than others; and (c) the payment of royalties by users under section 19
will be made in a single payment.
Small cable transmission system (3) The Board shall fix a preferential royalty rate for small cable transmission systems in approving a tariff for (a) the performance in public of musical works or dramatico-musical works, of performer’s performances of such works, or of sound recordings embodying such works; or (b) the communication to the public by telecommunication of musical works or dramatico-musical works, other than as described in subsection 31(2), of performer’s performances of such works, or of sound recordings embodying such works.
Small retransmission systems (4) The Board shall fix a preferential royalty rate for
small retransmission systems in approving a tariff for royalties referred to in paragraph 31(2)(d).
For greater certainty (5) For greater certainty, the Board may determine, in respect of any tariff that it approves, the portion of the royalties that is to be paid to each collective society.
No discrimination (6) For greater certainty, the Board must not discriminate between owners of copyright on the ground of their nationality or residence in approving a tariff for royalties referred to in subsection 29.7(2) or (3) or paragraph 31(2)(d).
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Regulations (7) The Governor in Council may make regulations
defining “small cable transmission system” and “small retransmission system” for the purposes of this section.
Publication of approved tariff 70.1 The Board shall publish the approved tariff in the Canada Gazette and provide a copy of it, together with the reasons for the Board’s decision, to (a) the collective society that filed the proposed tariff; (b) every collective society that is authorized to collect
royalties under the tariff; (c) every person or entity that filed an objection under section 68.3; and (d) any other person or entity that, in the Board’s
opinion, ought to receive the copy and reasons.
Fixing of Royalty Rates in Individual Cases Application to fix 71 (1) If a collective society and a user are unable to
agree on royalties to be paid with respect to rights under section 3, 15, 18, 19 or 21, other than royalties referred to in subsection 29.7(2) or (3) or paragraph 31(2)(d), or are unable to agree on any related terms and conditions, the collective society or user may, after giving notice to the other party, apply to the Board to fix the royalty rates or any related terms and conditions, or both. Fixing royalties, etc. (2) The Board may, for a period that the Board may specify, fix the royalty rates or their related terms and conditions, or both, as the case may be.
Application of subsections 70(2) and (3) (3) Subsections 70(2) and (3) apply, with any necessary modifications, to the fixing of royalty rates or terms and conditions, or both, by the Board under subsection (2).
For greater certainty (4) For greater certainty, the Board may deny an application made under subsection (1) or any part of one.
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Copy of decision and reasons (5) The Board shall send a copy of the decision and the
reasons for it to the collective society and the user.
Definition of user (6) In this section, user means (a) a user who is not otherwise authorized to do an act referred to in section 3, 15, 18 or 21 in respect of the works, performer’s performances, sound recordings or communication signals included in a collective society’s repertoire; or (b) a user who is required to pay, in respect of sound recordings included in a collective society’s repertoire, a royalty referred to in section 19 that has not otherwise been fixed or agreed on.
Agreement 71.1 The Board shall not proceed with an application
under section 71 in respect of any matter in issue on which an agreement has been reached, if a notice is filed with the Board that such an agreement has been reached.
Special Rules Related to Royalty Rates Special royalty rates 72 (1) Subsections (2) and (3) apply despite the tariffs approved by the Board under section 70, or despite the royalty rates fixed under subsection 71(2), for the performance in public or the communication to the public by telecommunication of performer’s performances of musical works or of sound recordings embodying such performer’s performances.
Wireless transmission systems (2) For wireless transmission systems, other than community systems and public transmission systems, broadcasters shall pay (a) $100 on the first $1.25 million of annual advertising revenues in respect of each year; and (b) 100% of the royalties set out in the approved tariff or fixed under subsection 71(2) for that year on any portion of annual advertising revenues exceeding $1.25 million.
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Community systems (3) For community systems, broadcasters shall pay royalties of $100 in respect of each year.
Effect of paying royalties (4) The payment of the royalties set out in subsection (2) or (3) fully discharges all liabilities of the system in question in respect of the approved tariffs or the royalties fixed under subsection 71(2).
Definition of advertising revenues (5) The Board may, by regulation, define “advertising revenues” for the purposes of subsection (2).
Regulations (6) The Governor in Council may make regulations defining “community system”, “public transmission system” and “wireless transmission system” for the purposes of this section.
Radio performances in places other than theatres 72.1 (1) In respect of public performances by means of any radio receiving set in any place other than a theatre that is ordinarily and regularly used for entertainments to which an admission charge is made, no royalties shall be collectable from the owner or user of the radio receiving set, but the Board shall, in so far as possible, provide for the collection in advance from radio broadcasting stations of royalties appropiate to the conditions produced by the provisions of this subsection and shall fix the amount of the same.
Expenses to be taken into account (2) In fixing royalties under subsection (1), the Board
shall take into account all expenses of collection and other outlays, if any, saved or savable by, for or on behalf of the owner of the copyright or performing right concerned or their agents, in consequence of that subsection.
Effects Related to Tariffs and Fixing of Royalty Rates Permitted Acts and Enforcement Effect of fixing royalties 73 Without prejudice to any other remedies available to
it, the collective society concerned may collect the royalties specified in an approved tariff or fixed by the Board
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under subsection 71(2) for the applicable period and, in default of their payment, recover them in a court of competent jurisdiction. Order — compliance with terms and conditions 73.1 Without prejudice to any other remedies available to it, the collective society concerned may apply to a court of competent jurisdiction for an order directing a person to comply with any terms and conditions that are set out in an approved tariff or that are fixed by the Board under subsection 71(2).
Continuation of rights 73.2 If a proposed tariff’s effective period begins before the proposed tariff is approved, and immediately after the expiry of the previous tariff, then, from the start of the effective period of the proposed tariff until the earlier of its approval and the end of its effective period, (a) any person authorized under the previous tariff to do an act that is referred to in section 3, 15, 18 or 21 and that is covered by the proposed tariff may do so; and (b) the collective society may collect the royalties in
accordance with the previous tariff.
Proceedings barred — tariff 73.3 No proceedings may be brought against a person for the infringement of a right with respect to an act referred to in section 3, 15, 18 or 21 if (a) the person has paid or offered to pay the royalties
set out in an approved tariff that apply with respect to that act; (b) in the case where section 73.2 applies with respect to that act, the person has paid or offered to pay the royalties referred to in paragraph 73.2(b); or (c) in the case where no tariff has been approved with
respect to that act and section 73.2 does not apply with respect to it, the person has offered to pay the royalties that are included in a proposed tariff and that will apply to that act once the tariff is approved. Approval of request made under section 69 73.4 If the Board approves an application made under section 69, no proceedings may be brought against a person for the infringement of a right with respect to an act referred to in section 3, 15, 18 or 21 if
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(a) the proposed tariff, if approved, will not apply to
the act as a result of the Board’s approval of the application; and (b) the act occurs during the effective period set out in the proposed tariff and before the first anniversary of the day on which the collective society made its application under section 69 or, if a day has been established by regulations made under subsection 66.91(2), before that day.
Effect of fixing of royalties 73.5 (1) If any royalties or related terms and conditions are fixed under subsection 71(2) in respect of a person, the person may, during the applicable period and on paying or offering to pay the applicable royalties, do the act referred to in section 3, 15, 18 or 21 with respect to which the royalties or related terms and conditions are fixed, subject to those related terms and conditions and to the terms and conditions established by the collective society and the person.
Authority during application (2) If an application is made under subsection 71(1), a person in respect of whom royalties or terms and conditions may be fixed may, until the Board’s final decision on the application, do an act referred to in section 3, 15, 18 or 21 to which the application applies if the person has offered to pay the applicable royalties in accordance with any applicable related terms and conditions.
Effects of Agreement No application 74 An approved tariff and any royalty rates and related
terms and conditions fixed by the Board under subsection 71(2), as well as sections 73.2 to 73.5, do not apply to a person in respect of the matters covered by an agreement referred to in subsection 67(3) that applies to the person.
Claim by Copyright Owner — Particular Royalties Claims by non-members 75 (1) An owner of copyright who does not authorize a
collective society to collect, for that person’s benefit, royalties referred to in paragraph 31(2)(d) is, if the work is communicated to the public by telecommunication during a period when an approved tariff that is applicable to that kind of work is effective, entitled to be paid those
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royalties by the collective society that is designated by the Board, of its own motion or on application, subject to the same conditions as those to which a person who has so authorized that collective society is subject. Payment to non-members (2) An owner of copyright who does not authorize a collective society to collect, for that person’s benefit, royalties referred to in subsection 29.7(2) or (3) is, if such royalties are payable during a period when an approved tariff that is applicable to that kind of work or other subject matter is effective, entitled to be paid those royalties by the collective society that is designated by the Board, of its own motion or on application, subject to the same conditions as those to which a person who has so authorized that collective society is subject.
Exclusion of other remedies (3) The entitlement referred to in subsections (1) and (2) is the only remedy of the owner of the copyright for the payment of royalties for the communication, making of the copy or sound recording or performance in public, as the case may be.
Measures (4) The Board may, for the purposes of this section, (a) require a collective society to file with the Board
information relating to payments of royalties collected by it to the persons who have authorized it to collect those royalties; and (b) by regulation, establish periods of not less than 12 months within which the entitlements referred to in subsections (1) and (2) must be exercised, beginning on (i) the making of the copy, in the case of royalties referred to in subsection 29.7(2), (ii) the performance in public, in the case of royalties referred to in subsection 29.7(3), or (iii) the communication to the public by telecommunication, in the case of royalties referred to in paragraph 31(2)(d).
Examination of Agreements Definition of Commissioner 76 (1) For the purposes of this section and section 76.1,
Commissioner means the Commissioner of Competition appointed under the Competition Act.
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Filing agreement with the Board (2) If a collective society enters into an agreement under subsection 67(3) with a user, either party may file a copy of the agreement with the Board within 15 days after it is entered into.
Non-application of section 45 of Competition Act (3) Section 45 of the Competition Act does not apply in respect of any royalties or related terms and conditions arising under an agreement filed in accordance with subsection (2).
Access by Commissioner (4) The Commissioner may have access to the copy of an
agreement filed in accordance with subsection (2). Request for examination (5) If the Commissioner considers that an agreement
filed in accordance with subsection (2) is contrary to the public interest, he or she may, after advising the parties, request that the Board examine it. Examination and fixing of royalty 76.1 (1) The Board shall consider a request by the Commissioner to examine an agreement and may, after giving the Commissioner and the parties to the agreement an opportunity to present their arguments, alter the royalties and any related terms and conditions arising under the agreement or fix new related terms and conditions.
Copy of decision and reasons (2) The Board shall send a copy of the decision and the reasons for it to the parties and to the Commissioner.
PART VII.2
Certain Applications to Board 297 Subsections 83(2) to (10) of the Act are replaced by the following: Filing of proposed tariff (2) A proposed tariff must be filed no later than October
15 of the second calendar year before the calendar year in which the proposed tariff is to take effect or, if a day is established under regulations made under subsection 66.91(2), no later than that day.
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Form and content (3) A proposed tariff must be filed in both official languages and include (a) the proposed levy rates and any related terms and conditions; and (b) the effective period of the proposed tariff.
It may also include a suggestion as to whom the Board should designate under paragraph (8)(b). Minimum effective period (4) A proposed tariff’s effective period must be at least three calendar years or, if a minimum period is established under regulations made under subsection 66.91(2), at least that minimum period.
Publication (5) The Board, in the manner that it sees fit, shall publish the proposed tariff and a notice that any person or entity who files an objection must do so no later than the 30th day after the day on which the Board made the proposed tariff public or, if a day is established under regulations made under subsection 66.91(2), no later than that day. Copy of objection (6) The Board shall provide a copy of the filed objection
to each collective society concerned. Reply (7) Each collective society concerned may file a reply to
an objection with the Board.
Copy to objector (7.1) The Board shall provide a copy of the filed reply to the person or entity that filed the objection.
Approval (8) The Board shall, within the period that is established under regulations made under subsection 66.91(2), (a) approve a proposed tariff, after making any alterations to the levy rates and the related terms and conditions, or fixing any new related terms and conditions, that the Board considers appropriate; and (b) subject to subsection (8.2), designate as the collecting body the collective society or other society, association or corporation that, in the Board’s opinion, will best fulfil the objects of sections 82, 84 and 86.
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Terms and conditions (8.1) The related terms and conditions may include
terms and conditions such as the form, content and frequency of the statements of account referred to in subsection 82(1), measures for the protection of confidential information contained in those statements, and the times at which the levies are payable. Designation (8.2) The Board is not obligated to designate a collecting
body under paragraph (8)(b) if it has previously done so, and a designation under that paragraph remains in effect until the Board, under a proposed tariff or on a separate application, makes another designation.
Publication of approved tariffs (9) The Board shall publish the approved tariff in the
Canada Gazette and provide a copy of it, together with the reasons for the Board’s decision, to (a) the collecting body; (b) each collective society that filed a proposed tariff; (c) every person or entity that filed an objection under
subsection (5); and (d) any other person or entity that, in the Board’s opinion, ought to receive the copy and reasons.
Continuation of rights (10) If a proposed tariff’s effective period begins before
the proposed tariff is approved and that effective period begins immediately after the expiry of the previous tariff, then — from the start of the effective period of the proposed tariff until the earlier of its approval and the end of its effective period — the collecting body may collect the levies in accordance with the previous tariff.
Consequential Amendments Repeals 298 The following provisions are repealed: (a) section 27 of the Copyright Act, R.S., 1985, c. 10 (4th Supp.); (b) section 149 of the Canada – United States Free Trade Implementation Act, S.C. 1988, c. 65;
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(c) sections 6 and 7 of An Act to amend the Copyright Act, S.C. 1993, c. 23; and (d) subsections 20(3) and 22(2) and sections 53
and 53.1 of An Act to amend the Copyright Act, S.C. 1997, c. 24.
Transitional Provisions Paragraphs 66.501(a) and (b) 299 The Copyright Board is not required to consider the criteria set out in paragraphs 66.501(a) and (b) of the Copyright Act, as enacted by section 292 of this Act, in a matter in which it fixes royalty rates, levies or any related terms and conditions if the matter is commenced before the day on which this section comes into force.
Subsections 68.1(2) and 83(4) 300 Neither subsection 68.1(2) nor subsection 83(4) of the Copyright Act, as enacted by sections 296 and 297 of this Act, respectively, applies with respect to a proposed tariff filed before the day on which this section comes into force.
Subsection 67.1(4) 301 Subsection 67.1(4) of the Copyright Act, as it read immediately before the day on which this section comes into force, continues to apply with respect to (a) an infringement referred to in that subsection that occurred before that day; and (b) the recovery of royalties to be paid under section 19 of that Act in relation to an act that occurred before that day.
Coming into Force Royal assent or April 1, 2019 302 This Subdivision comes into force on the later of the day on which this Act receives royal assent and April 1, 2019.
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DIVISION 8
Parental Benefits and Related Leave 1996, c. 23
Employment Insurance Act Amendments to the Act 303 (1) Paragraph 12(4)(b) of the Employment
Insurance Act is replaced by the following: (b) for the care of one or more new-born or adopted children as a result of a single pregnancy or placement is, (i) if the maximum number of weeks that has been
elected under subsection 23(1.1) is established under subparagraph (3)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 40, or (ii) if the maximum number of weeks that has been
elected under subsection 23(1.1) is established under subparagraph (3)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 69.
(2) Subsection 12(4.01) of the Act is replaced by
the following: Maximum — parental benefits (4.01) If a claim is made under this Part in respect of a
child or children referred to in paragraph (4)(b) and a claim is made under section 152.05 in respect of the same child or children, the maximum number of weeks of benefits payable under this Act in respect of the child or children is, (a) if the maximum number of weeks that has been elected under subsection 23(1.1) is established under subparagraph (3)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 40; or
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(b) if the maximum number of weeks that has been
elected under subsection 23(1.1) is established under subparagraph (3)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 69.
304 Subsections 23(4) and (4.1) of the Act are replaced by the following: Division of weeks of benefits (4) If two major attachment claimants each make a claim for benefits under this section — or if one major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.05 — in respect of the same child or children, the weeks of benefits payable under this section, under section 152.05 or under both those sections may be divided between them up to a maximum of 40, if the maximum number of weeks that has been elected under subsection (1.1) or 152.05(1.1) is established under subparagraph 12(3)(b)(i) or 152.14(1)(b)(i), or up to a maximum of 69, if that number of weeks is established under subparagraph 12(3)(b)(ii) or 152.14(1)(b)(ii). If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.
Maximum number of weeks that can be divided (4.1) For greater certainty, if, in respect of the same child or children, a major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.05, the total number of weeks of benefits payable under this section and section 152.05 that may be divided between them may not exceed (a) 40, if the maximum number of weeks that has been elected under subsection (1.1) or 152.05(1.1) is established under subparagraph 12(3)(b)(i) or 152.14(1)(b)(i); or (b) 69, if that number of weeks is established under subparagraph 12(3)(b)(ii) or 152.14(1)(b)(ii).
Maximum number of weeks per claimant (4.11) Even if the weeks of benefits payable are divided in accordance with subsections (4) and (4.1), the
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maximum number of weeks for which benefits may be paid to a claimant is 35 or 61 weeks, in accordance with the election made under subsection (1.1) or 152.05(1.1). 305 Subsections 152.05(12) and (13) of the Act are
replaced by the following: Division of weeks of benefits (12) If two self-employed persons each make a claim for benefits under this section — or if one self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23 — in respect of the same child or children, the weeks of benefits payable under this section, under section 23 or under both those sections may be divided between them up to a maximum of 40, if the maximum number of weeks that has been elected under subsection (1.1) or 23(1.1) is established under subparagraph 152.14(1)(b)(i) or 12(3)(b)(i), or up to a maximum of 69, if that number of weeks is established under subparagraph 152.14(1)(b)(ii) or 12(3)(b)(ii). If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.
Maximum number of weeks that can be divided (13) For greater certainty, if, in respect of the same child
or children, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23, the total number of weeks of benefits payable under this section and section 23 that may be divided between them may not exceed (a) 40, if the maximum number of weeks that has been
elected under subsection (1.1) or 23(1.1) is established under subparagraph 152.14(1)(b)(i) or 12(3)(b)(i); or (b) 69, if that number of weeks is established under
subparagraph 152.14(1)(b)(ii) or 12(3)(b)(ii).
Maximum number of weeks per claimant (13.01) Even if the weeks of benefits payable are divided
in accordance with subsections (12) and (13), the maximum number of weeks for which benefits may be paid to a claimant is 35 or 61 weeks, in accordance with the election made under subsection (1.1) or 23(1.1).
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306 (1) The portion of subsection 152.14(2) of the
Act before paragraph (a) is replaced by the following: Maximum — single pregnancy or placement (2) The maximum number of weeks for which benefits
under this Part may be paid (2) Paragraph 152.14(2)(b) of the Act is replaced by the following: (b) for the care of one or more new-born or adopted children as a result of a single pregnancy or placement is, (i) if the maximum number of weeks that has been
elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 40, or (ii) if the maximum number of weeks that has been
elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 69.
(3) Subsection 152.14(4) of the Act is replaced by the following:
Maximum — parental benefits (4) If a claim is made under this Part in respect of a child or children referred to in paragraph (2)(b) and a claim is made under section 23 in respect of the same child or children, the maximum number of weeks of benefits payable under this Act in respect of the child or children is, (a) if the maximum number of weeks that has been
elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 40; or (b) if the maximum number of weeks that has been
elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 69.
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Transitional Provision Birth or placement for adoption 307 The Employment Insurance Act, as it read
immediately before the day on which this section comes into force, continues to apply to a claimant for the purpose of paying benefits under section 23 or 152.05 of that Act in respect of a child or children who are, before that day, born or placed with the claimant for the purpose of adoption.
Coordinating Amendments 2000, c. 12
308 (1) In this section, other Act means the Modernization of Benefits and Obligations Act. (2) If section 304 of this Act comes into force before subsection 107(3) of the other Act, then the portion of that subsection 107(3) before the subsection (4.2) that it enacts is replaced by the following: (3) Section 23 of the Act is amended by adding the
following after subsection (4.11): (3) If section 304 of this Act comes into force on the same day as subsection 107(3) of the other Act, then that subsection 107(3) is deemed to have come into force before that section 304. 2009, c. 33
309 (1) In this section, other Act means the Fairness for the Self-Employed Act. (2) If section 305 of this Act comes into force before the day on which section 35 of the other Act produces its effects, then the portion of that section 35 before the subsection (13.1) that it enacts is replaced by the following: 2000, c. 12
35 On the first day on which both subsection
107(3) of the Modernization of Benefits and Obligations Act and section 16 of this Act are in force, section 152.05 of the Employment Insurance Act is amended by adding the following after subsection (13.01):
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(3) If section 305 of this Act comes into force on the same day as section 35 of the other Act produces its effects, then that section 35 is deemed to have produced its effects before the day on which that section 305 comes into force. R.S., c. L-2
Canada Labour Code Amendments to the Act 310 Subsection 206.1(3) of the Canada Labour
Code is replaced by the following: Aggregate leave — employees (3) The aggregate amount of leave that may be taken by more than one employee under this section in respect of the same birth or adoption shall not exceed 71 weeks, but the amount of leave that may be taken by one employee under this section in respect of the same birth or adoption shall not exceed 63 weeks. 311 Section 206.2 of the Act is replaced by the following: Aggregate leave — maternity and parental 206.2 The aggregate amount of leave that may be taken
by more than one employee under sections 206 and 206.1 in respect of the same birth shall not exceed 86 weeks, but the aggregate amount of leave that may be taken by one employee under those sections in respect of the same birth shall not exceed 78 weeks.
Coordinating Amendment 2012, c. 27
312 On the first day on which both section 35 of
the Helping Families in Need Act has produced its effects and section 310 of this Act is in force, subsection 206.1(3) of the Canada Labour Code is replaced by the following:
Aggregate leave — employees (3) The aggregate amount of leave that may be taken by more than one employee under this section in respect of the same event, as described in paragraphs (1)(a) to (c), shall not exceed 71 weeks, but the amount of leave that
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may be taken by one employee under this section in respect of the same event shall not exceed 63 weeks.
Coming into Force Order in council 313 Sections 303 to 307 and 310 and 311 come into
force on a day to be fixed by order of the Governor in Council.
DIVISION 9
Canadian Gender Budgeting Act Enactment of Act 314 The Canadian Gender Budgeting Act is enacted as follows: An Act respecting the consideration of gender equality and diversity in the budget process Preamble Whereas Canada’s long-term economic success depends on an inclusive society in which all individuals have the ability to contribute to their full potential, regardless of gender or other identity factors;
Whereas taxation, the allocation of public resources and other policy decisions may produce various impacts on diverse groups, with the potential to create, sustain or reduce inequalities within society; Whereas building an economy that benefits all Canadians requires that the Government of Canada pursue economic and social policies and make budgetary decisions with full consideration of their impacts in terms of gender and diversity; And whereas improved gender and diversity information and analysis contribute to improved, evidence-based decision-making;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
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Short Title Short title 1 This Act may be cited as the Canadian Gender Budgeting Act.
Gender Budgeting Policy Policy statement 2 It is declared to be the policy of the Government of Canada to (a) promote the principle of gender equality and
greater inclusiveness in society as part of the annual federal budget, in support of Canada’s long-term economic growth and prosperity; (b) consider gender and diversity in taxation and resource allocation decisions, including in respect of direct spending and transfers to persons and other levels of government; (c) make information available to the public on the impacts of Government decisions in terms of gender and diversity, in order to enhance transparency and accountability; and (d) strengthen the ongoing capacity of departments named in Schedule VI to the Financial Administration Act to consider gender and diversity in the development of policy in a budgetary context, including through guidance, best practices and expertise provided by the Minister for Women and Gender Equality.
Implementation of Policy Report — new budget measures 3 The Minister of Finance must table, before each House of Parliament, on any of the first 30 days on which that House is sitting after the day on which a budget plan is tabled in Parliament, a report on the impacts in terms of gender and diversity of all new budget measures described in the plan, if an assessment of the impacts is not included in the budget plan or any related documents that the Minister has made public.
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Analysis — tax expenditures 4 Once a year, the Minister of Finance must make available to the public analysis of impacts in terms of gender and diversity of the tax expenditures, such as tax exemptions, deductions or credits, that the Minister considers appropriate. Analysis — programs 5 Once a year, the President of the Treasury Board must make available to the public analysis of impacts in terms of gender and diversity of the existing Government of Canada expenditure programs that the President, in consultation with the Minister of Finance, considers appropriate.
DIVISION 10
Financial Consumer Protection Framework 1991, c. 46
Bank Act Amendments to the Act 315 The definition external complaints body in section 2 of the Bank Act is replaced by the following:
external complaints body means a body corporate approved under subsection 627.48(1) or designated under subsection 627.51(1); (organisme externe de traitement des plaintes) 316 Paragraphs 157(2)(e) and (f) of the Act are
replaced by the following: (e) designate a committee of the board of directors to
perform the duties set out in section 195.1; and 317 The Act is amended by adding the following after section 195:
Committee 195.1 (1) The committee designated under paragraph
157(2)(e) shall consist of at least three directors. Membership (2) A majority of the members of the committee shall consist of directors who are not persons affiliated with the bank, and none of the members of the committee
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may be officers or employees of the bank or a subsidiary of the bank. Duties of committee (3) The committee shall (a) require the management of the bank to establish procedures for complying with the consumer provisions; (b) review those procedures to determine whether
they are appropriate to ensure that the bank is complying with the consumer provisions; and (c) require the management of the bank to report at
least annually to the committee on the implementation of the procedures and on any other activities that the bank carries out in relation to the protection of its customers. Bank’s report to Commissioner (4) A bank shall report to the Commissioner on the mandate and responsibilities of the committee and the procedures referred to in paragraph (3)(a). Committee’s report to directors (5) After each meeting of the committee, the committee
shall report to the directors of the bank on matters reviewed by the committee. Directors’ report to Commissioner (6) Within 90 days after the end of each financial year,
the directors of a bank shall report to the Commissioner on what the committee did during the year in performing its duties under subsection (3). 318 Subsection 330(1) of the Act is replaced by
the following: Auditors’ attendance 330 (1) The auditors of a bank are entitled to receive
notice of every meeting of the committee designated under paragraph 157(2)(e), if that committee is to perform the duties set out in section 195.1 in that meeting, of the audit committee and of the conduct review committee and, at the expense of the bank, to attend and be heard at that meeting. 319 Section 413.1 of the Act is repealed. 320 Subsection 418.1(3) of the Act is repealed.
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321 The heading before section 439.1 and sections 439.1 to 459.5 of the Act are replaced by the following:
Miscellaneous 322 Subsection 524(2) of the Act is replaced by the following:
Restrictions and requirements (2) The order may be made subject to the restrictions referred to in subsection 540(1) and the requirements referred to in section 627.74. 323 Subsections 540(2) and (3) of the Act are repealed. 324 Paragraph 541(2)(b) of the Act is replaced by
the following: (b) sections 627.68 to 627.72 and 627.85. 325 (1) Subsections 545(4) and (5) of the Act are repealed. (2) Subsection 545(6) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraphs (b) and (c). 326 Subsection 552(3) of the Act is repealed. 327 The heading before section 559 and sections 559 to 576.3 of the Act are replaced by the following:
Miscellaneous 328 Section 611 of the Act is replaced by the following: Exceptions to disclosure 611 Subject to any regulations made under paragraph
627.998(n), information obtained by an authorized foreign bank regarding any of its customers shall not be disclosed or made available under subsection 609(1) or section 610. 329 The Act is amended by adding the following
after section 627:
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PART XII.2
Dealings with Customers and the Public DIVISION 1
Interpretation Definitions 627.01 (1) The following definitions apply in this Part.
business day does not include a Saturday or a holiday. (jour ouvrable) charge includes interest and, for greater certainty, a fee. (frais) complaint means dissatisfaction, whether justified or not, expressed to an institution with respect to (a) a product or service in Canada that is offered, sold or provided by the institution; or (b) the manner in which a product or service in
Canada is offered, sold or provided by the institution. (plainte) credit agreement includes an agreement for a line of credit, a credit card or any other kind of loan that is repayable in Canada. (convention de crédit) deposit-type instrument means a product that is issued in Canada by an institution, that is related to a deposit and that specifies a fixed investment period and either (a) a fixed rate of interest; or (b) a variable rate of interest that is calculated on the basis of the institution’s prime lending rate or bankers’ acceptance rate. (instrument de type dépôt)
eligible enterprise means a business with authorized credit of less than $1,000,000, fewer than 500 employees and annual revenues of less than $50,000,000. (entreprise admissible) institution means a bank or an authorized foreign bank. (institution) interest, in relation to an agreement for a deposit-type instrument, a principal-protected note or a prescribed
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product, includes any return payable by an institution under the agreement. (intérêt) maintenance charge means a charge in relation to a prepaid payment product that is imposed after the product has been purchased, other than a charge associated with the use of the product or of any service related to it. (frais de tenue de compte) member bank means a bank that is a member institution as defined in section 2 of the Canada Deposit Insurance Corporation Act. (banque membre) optional product or service means a product or service that is provided in Canada by an institution, an affiliate that the institution controls or an agent or representative of the institution or affiliate, for an additional charge, as a supplement to another product or service that is offered or provided by the institution. (produit ou service optionnel) personal authentication information means a personal identification number or any other password or information that a borrower creates or adopts to be used to authenticate their identity in relation to a credit card or credit card account. (authentifiant personnel) personal deposit account means a deposit account in the name of one or more natural persons that is kept by that person or those persons other than for business purposes. (compte de dépôt personnel) point of service means a physical location to which the public has access and at which an institution carries on business with the public through natural persons in Canada. (point de service) prepaid payment product means a physical or electronic product that is issued in Canada by an institution, that is or can be loaded with funds and that can be used to make withdrawals or purchase goods or services. (produit de paiement prépayé) principal-protected note means a financial instrument that is issued in Canada by an institution to a person and that (a) provides for one or more payments to be made by
the institution that are determined, in whole or in part, by reference to an index or reference point, including (i) the market price of a security, commodity, investment fund or other financial instrument, and
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(ii) the exchange rate between any two currencies;
and (b) provides that the principal amount that the institution is obligated to repay at or before the note’s maturity is equal to or greater than the total paid by the person for the note.
A principal-protected note does not include a financial instrument that specifies that the interest or return on the instrument is determined solely on the basis of a fixed rate of interest or return or a variable rate of interest or return that is calculated on the basis of the institution’s prime lending rate or bankers’ acceptance rate. (billet à capital protégé) promotional product means a prepaid payment product that is purchased by an entity and distributed as part of a promotional, loyalty or award program. (produit promotionnel) registered product means a registered education savings plan, a registered retirement savings plan, a registered retirement income fund, a registered disability savings plan or any other plan, arrangement or fund to which Division G of Part I of the Income Tax Act applies that is provided by an institution to a natural person. (produit enregistré) residential mortgage means a loan made in Canada on the security of residential property that has four or fewer residential units. (hypothèque résidentielle) retail deposit account means a personal deposit account that is opened with a deposit of less than $150,000 or of less than any greater prescribed amount. (compte de dépôt de détail) retail deposit-taking branch means a branch or office in Canada of a financial institution at which the financial institution, through a natural person, opens retail deposit accounts and disburses cash to customers. (succursale de dépôt de détail) rural area means an area located in Canada outside an urban area. (zone rurale) undue pressure means any pressure, imposed in the form of a practice or communication or otherwise, that could be reasonably considered to be excessive or persistent in the circumstances. (pressions indues) urban area, on a particular day, means a population centre, as defined in the census dictionary published by Statistics Canada for the purpose of the most recent general census whose results have been published before
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that day, that has a minimum population of 10,000 natural persons on the basis of that census. (zone urbaine) Business purposes (2) For greater certainty, a reference to “business purposes” in a provision of this Part is a reference to the business purposes of the natural person referred to in the provision.
DIVISION 2
Fair and Equitable Dealings Responsible Business Conduct General Requirements Training 627.02 An institution shall ensure that its officers and employees in Canada, and any person who offers or sells the institution’s products or services in Canada, are trained with respect to the policies and procedures that it has established for complying with the consumer provisions.
False or misleading information 627.03 No institution shall communicate or otherwise provide false or misleading information to a customer, the public or the Commissioner.
Prohibited conduct 627.04 An institution shall not, in its dealings in
Canada with its customers and the public, (a) impose undue pressure on a person, or coerce a person, for any purpose, including to obtain a product or service from a particular person — including the institution and any of its affiliates — as a condition for obtaining another product or service from the institution; (b) take advantage of a person; or (c) engage in any prescribed conduct.
For greater certainty 627.05 (1) For greater certainty, an institution may offer a product or service to a person on more favourable terms or conditions than it would otherwise offer, if the more favourable terms and conditions are offered on the
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condition that the person obtain another product or service from any particular person. For greater certainty (2) For greater certainty, an affiliate of an institution
may offer a product or service to a person on more favourable terms or conditions than the affiliate would otherwise offer, if the more favourable terms and conditions are offered on the condition that the person obtain another product or service from the institution. Approval by institution (3) If a product or service is obtained by a borrower from a particular person as security for a loan from an institution, the institution may require that the product or service meet with its approval. That approval shall not be unreasonably withheld.
Policies and procedures — appropriate products or services 627.06 An institution shall establish and implement
policies and procedures to ensure that the products or services in Canada that it offers or sells to a natural person other than for business purposes are appropriate for the person having regard to their circumstances, including their financial needs.
Remuneration, payment or benefit 627.07 An institution shall ensure that the remuneration of its officers and employees in Canada — and of any person who offers or sells its products or services in Canada — as well as any payment or benefit that the institution offers to them, does not interfere with the person’s ability to comply with the policies and procedures referred to in section 627.06. No provision without express consent and agreement 627.08 (1) Subject to any regulations, an institution
shall not provide a person with a product or service in Canada without first (a) obtaining the person’s express consent to do so; (b) entering into an agreement with the person for it
to be provided; and (c) providing the person with a copy of the agreement, if the agreement is for a product or service to be provided on an ongoing basis.
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Oral consent — written confirmation (2) If the consent is given orally, the institution shall provide the person with written confirmation of that consent without delay.
Use not consent (3) Use by the person of the product or service does not
constitute express consent for the purpose of subsection (1). Obtaining express consent 627.09 Any communication from an institution seeking a person’s express consent shall be made in a manner, and using language, that is clear, simple and not misleading.
Cancellation periods — products or services 627.1 (1) If an institution enters into an agreement with
a person in respect of a product or service in Canada — other than a prescribed product or service or a product or service referred to in section 627.11 — to be provided on an ongoing basis, the institution shall allow the person to cancel the agreement, (a) if it was entered into by mail or orally by telephone, within the prescribed period or, if there is no prescribed period, until the end of the 14th business day after the day on which the agreement is entered into; or (b) if it was entered into in any other manner, within the prescribed period or, if there is no prescribed period, until the end of the third business day after the day on which the agreement is entered into.
Obligations of institution (2) If a person notifies an institution that they are cancelling an agreement within the applicable period referred to in subsection (1), the institution shall (a) in writing and without delay, acknowledge receipt of the person’s notice of cancellation and confirm what it intends to recover under subsection (3); and (b) without delay, refund to the person any amount
that it received in respect of the provision of the product or service. Limited recovery (3) In the event of a cancellation within the applicable period referred to in subsection (1), an institution shall waive any cancellation charge and may recover only
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(a) any amounts related to the person’s use of the
product or service prior to the cancellation; (b) any expense that the institution has reasonably incurred in providing the product or service; and (c) any prescribed amount.
Cancellation — certain products or services 627.11 (1) If an institution enters into an agreement
with a person in respect of a retail deposit account, deposit-type instrument, credit card account or any prescribed product or service in Canada, the institution shall allow the person to cancel the agreement in accordance with any prescribed requirements. Obligation of institution (2) If the person cancels the agreement, the institution
shall meet any prescribed requirements. Imposition of charges or penalties 627.12 (1) An institution shall not impose on a person a
charge or penalty in relation to a product or service in Canada unless (a) the institution has obtained from the person the express consent referred to in paragraph 627.08(1)(a); (b) the agreement in respect of the product or service provides for its imposition; and (c) the institution discloses the charge or penalty in
accordance with this Part.
Court order (2) Subsection (1) does not preclude the institution from
receiving an amount in relation to a product or service that is determined under an order of a court. Alert 627.13 (1) An institution shall, without delay, send to a
natural person an alert, by electronic means, (a) if the balance of the person’s personal deposit account that is opened in Canada falls below any amount that the person communicates to the institution or, if the person does not communicate an amount, below the prescribed amount or, if there is no prescribed amount, $100; or (b) if the amount of credit available on the person’s line of credit that is extended — or credit card account that is opened — in Canada other than for business
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purposes falls below any amount that the person communicates to the institution or, if the person does not communicate an amount, below the prescribed amount or, if there is no prescribed amount, $100. Exception (2) Subsection (1) does not apply if the person has opted out, in writing, of receiving the alert or does not provide the contact information required to receive the alert.
Content (3) The alert shall indicate that the balance of the personal deposit account, or the amount of credit available on the line of credit or credit card account, has fallen below the amount communicated to the institution, below the prescribed amount or below $100, as the case may be, and that, in accordance with the agreement in respect of the product or service, charges or penalties may be imposed for the most recent transaction, or for any subsequent transaction, made on the account or line of credit. The alert shall also indicate what the person may do to avoid charges or penalties and the time within which it is to be done, and include any prescribed information.
Advertisements 627.14 Any advertisement in Canada that is made by an
institution shall be accurate, clear and not misleading. Arrangements with affiliates, etc. 627.15 An institution shall not enter into any arrangement or otherwise cooperate with any of its representatives, agents or other intermediaries, with any of its affiliates that are controlled by a bank or a bank holding company and that are a finance entity as defined in subsection 464(1) or other prescribed entity, or with any of the representatives, agents or other intermediaries of such an affiliate, to sell or further the sale of a product or service of the institution or the affiliate unless (a) the affiliate or the representative, agent or other
intermediary of the institution or the affiliate, as the case may be, complies, with respect to the product or service, with the consumer provisions that apply to institutions, as if it were an institution, to the extent that those provisions are applicable to its activities; (b) the persons who request or receive the product or
service have access to the institution’s procedures established for dealing with complaints under paragraph 627.43(1)(a) as if the product or service had been requested or received from the institution;
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(c) the employees of the affiliate or the representative,
agent or other intermediary of the institution or the affiliate, as the case may be, (i) may report particulars under subsection 979.2(1) to the affiliate or the representative, agent or other intermediary of the institution or the affiliate as if they were an employee of a bank, and (ii) have access to the procedures established under section 979.3; and (d) the affiliate or the representative, agent or other
intermediary of the institution or the affiliate, as the case may be, complies with section 979.4 as if it were a bank. Intermediary for another entity 627.16 If an institution is acting in the capacity of a representative, agent or other intermediary for another entity in respect of a product or service provided by the entity, the institution shall ensure that an agreement in respect of that product or service complies with the prescribed requirements.
Access to Basic Banking Services Retail Deposit Accounts Opening 627.17 (1) Subject to subsection (2), a member bank
shall, at any point of service or any branch in Canada at which it opens retail deposit accounts through natural persons, open a retail deposit account on the request, made there in person, of a natural person who (a) presents to the member bank (i) two documents from a reliable source — one of
which indicates the person’s name and address and the other the person’s name and date of birth — including (A) identification issued by the Government of Canada or the government of a province, (B) recent notices of tax assessments issued by
the Government of Canada or the government of a province or municipality, (C) recent statements of benefits from the Government of Canada or the government of a province, (D) recent Canadian public utility bills,
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(E) recent bank account or credit card statements, (F) foreign passports, and (G) any prescribed document, or (ii) any document from a reliable source that indicates the person’s name and date of birth, if the person’s identity is also confirmed by a customer in good standing with the member bank or by a natural person of good standing in the community where the point of service or branch is located; (b) if the member bank so requests, consents to the
member bank’s verifying whether any of the circumstances set out in paragraphs 627.18(1)(a) to (d) applies to the person, and to the member bank’s verifying the documents presented by the person; (c) if the member bank — based on its verification of
the circumstances set out in paragraphs 627.18(1)(a) to (d) or of the documents presented by the person or based on any information provided by the person in connection with the request — has reasonable grounds to suspect that the person is misrepresenting their identity, presents to the member bank one piece of identification issued by the Government of Canada or the government of a province that bears the person’s photograph and signature; (d) if the member bank is a federal credit union and so requests, becomes a member of the bank; and (e) meets any prescribed condition.
Opening at another location (2) If a natural person who meets the conditions set out in subsection (1) requests the opening of a retail deposit account at a point of service at which the opening of such an account can only be initiated, the member bank is not required to open the account at that point of service; however, the bank shall open the account at another physical location.
Request made in other manner (3) A member bank shall open a retail deposit account for any natural person who requests it in any prescribed manner and who meets any prescribed condition.
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No minimum deposit or balance required (4) A member bank shall not require the natural person
to make an initial minimum deposit or maintain a minimum balance. Non-application 627.18 (1) Subsections 627.17(1) to (3) do not apply (a) if the member bank has reasonable grounds to believe that the retail deposit account will be used for illegal or fraudulent purposes; (b) if the natural person has a history of illegal or fraudulent activity in relation to providers of financial services and the most recent instance of such an activity occurred less than seven years before the day on which the request to open a retail deposit account is made; (c) if the member bank has reasonable grounds to believe that the natural person, for the purpose of opening the retail deposit account, knowingly made a material misrepresentation in the information provided to the member bank; (d) if the member bank has reasonable grounds to believe that it is necessary to refuse to open the retail deposit account in order to protect the customers or employees of the member bank from physical harm, harassment or other abuse; (e) if the request is made at a branch or point of service of a member bank at which the only retail deposit accounts offered are those that are linked to an account at another financial institution; or (f) in any prescribed circumstances.
Bankruptcy (2) For greater certainty and for the purpose of paragraph (1)(a), the fact that the natural person is or has been a bankrupt does not, by itself without any evidence of fraud or any other illegal activity in relation to the bankruptcy, constitute reasonable grounds for a member bank to believe that an account for the person will be used for illegal or fraudulent purposes. Refusal to open 627.19 A member bank that refuses to open a retail deposit account for a natural person shall provide the person with
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(a) a written statement that indicates that it will not
be opening the account; and (b) the information 627.65(a) to (c).
referred
to
in
paragraphs
Funds Application 627.2 Sections 627.21 and 627.22 apply only with respect to paper-based cheques or other paper-based instruments deposited in Canada that are (a) encoded with magnetic ink to allow for character recognition; (b) not damaged or mutilated to the extent that they
are unreadable by cheque-clearing systems; (c) drawn on an institution’s branch in Canada; and (d) issued in Canadian dollars.
Availability 627.21 An institution shall make available for withdrawal any funds deposited by cheque or other instrument into a retail deposit account or into a deposit account held by an eligible enterprise (a) in the case of a cheque or other instrument in an amount that is not greater than the prescribed amount, (i) if the deposit is made in person with an employee at one of the institution’s branches or points of service, within the prescribed period or, if there is no prescribed period, no later than four business days after the day of the deposit, or (ii) if the deposit is made in any other manner,
within the prescribed period or, if there is no prescribed period, no later than five business days after the day of the deposit; and (b) in the case of a cheque or other instrument in an amount that is greater than the prescribed amount, (i) if the deposit is made in person with an employee at one of the institution’s branches or points of service, within the prescribed period or, if there is no prescribed period, no later than seven business days after the day of the deposit, or
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(ii) if the deposit is made in any other manner, within the prescribed period or, if there is no prescribed period, no later than eight business days after the day of the deposit.
First amount available 627.22 An institution shall make the prescribed amount
of funds deposited or, if there is no prescribed amount, the first $100 of all funds deposited by a cheque or other instrument into a retail deposit account available for withdrawal (a) immediately, if the deposit is made in person with
an employee at one of the institution’s branches or points of service; or (b) on the business day following the day of the deposit, if the deposit is made in any other manner.
Non-application 627.23 Section 627.21 does not apply in respect of a deposit that is made by an eligible enterprise if the institution has reasonable grounds to believe that there is a material increased credit risk, having regard to the following factors, among others: (a) an escalating overdraft balance that is not being
reduced by deposits received; (b) a negative change in the credit score or other behaviour scores that may impact the enterprise’s credit risk; (c) an unexplained change in the history of cheques or
other instruments deposited into the account; (d) a high number of cheques or other instruments
deposited that are returned as dishonoured items from other institutions, which may impact the available balance in the account; (e) notice of bankruptcy or of creditor action against the enterprise; and (f) any prescribed factor.
Non-application 627.24 (1) Sections 627.21 and 627.22 do not apply (a) if the institution has reasonable grounds to believe
that the deposit is being made for illegal or fraudulent purposes in relation to the depositor’s account; (b) if the account has been open for fewer than 90
days;
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(c) if the cheque or other instrument has been endorsed more than once; (d) if the cheque or other instrument is deposited at
least six months after the date of the cheque or other instrument; or (e) in any prescribed circumstances.
Refusal to make funds available (2) An institution that relies on subsection (1) as grounds
for not complying with section 627.21 or 627.22 shall — immediately, if the deposit is made in person with an employee at one of the institution’s branches or points of service or on request of the depositor if the deposit is made in any other manner — provide the depositor with (a) a written statement that indicates that it will not
be making the funds available; and (b) the information 627.65(a) to (c).
referred
to
in
paragraphs
Cashing Government Cheques or Other Instruments Cashing 627.25 (1) A member bank shall, at any branch in
Canada at which it, through natural persons, opens retail deposit accounts and disburses cash to customers, cash a cheque or other instrument on the request of a natural person made there in person if (a) the cheque or other instrument is drawn on the Receiver General or on the Receiver General’s account in the Bank of Canada or in any bank or other deposittaking Canadian financial institution incorporated by or under an Act of Parliament, or is any other instrument issued as authority for the payment of money out of the Consolidated Revenue Fund; (b) the person presents to the member bank (i) the documents referred to in subparagraph 627.17(1)(a)(i), (ii) one piece of identification that is issued by the
Government of Canada or the government of a province and that bears the person’s signature and photograph, or (iii) any document from a reliable source that indicates the person’s name and date of birth, if the
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person’s identity is also confirmed by a customer in good standing with the member bank or by a natural person of good standing in the community where the branch is located; (c) the amount of the cheque or other instrument is
not greater than the prescribed amount; and (d) any prescribed condition is met.
Non-application (2) Subsection (1) does not apply (a) if there is evidence that the cheque or other instrument has been altered in any way or is counterfeit; (b) if the member bank has reasonable grounds to believe that there has been illegal or fraudulent activity in relation to the cheque or other instrument; or (c) in any prescribed circumstances.
Refusal to cash (3) A member bank that refuses to cash for a natural person a cheque or other instrument that meets the conditions set out in paragraphs (1)(a), (c) and (d) shall provide the person with (a) a written statement that indicates that it will not
be cashing the cheque or other instrument; and (b) the
information 627.65(a) to (c).
referred
to
in
paragraphs
No charges 627.26 (1) An institution shall not impose a charge (a) for cashing a cheque or other instrument drawn on
the Receiver General or on the Receiver General’s account in the Bank of Canada, in any bank or other deposit-taking Canadian financial institution incorporated by or under an Act of Parliament or in any authorized foreign bank that is not subject to the restrictions and requirements referred to in subsection 524(2), in respect of its business in Canada; (b) for cashing any other instrument issued as authority for the payment of money out of the Consolidated Revenue Fund; or (c) in respect of any cheque or other instrument that
is
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(i) drawn in favour of the Receiver General, the
Government of Canada or any department of it or any public officer acting in the capacity of a public officer, and (ii) tendered for deposit to the credit of the Receiver General.
Deposits of Government of Canada (2) Nothing in subsection (1) precludes any arrangement between the Government of Canada and an institution concerning (a) compensation for services performed by the institution for the Government of Canada; or (b) interest to be paid on any or all deposits of the Government of Canada with the institution.
Documents General 627.27 (1) For greater certainty, any documents required to be presented by a natural person under any of sections 627.17 to 627.26 and subsection (2) shall be (a) original, valid and not substantially defaced; and (b) in the case of a piece of identification issued by the
government of a province, usable for identification purposes under the law of the province.
Different names (2) If any document presented by a natural person bears a former name of the person, the person shall present a certificate evidencing the change of name that has occurred or a certified copy of that certificate.
Credit Prepayment 627.28 (1) An institution shall not make a loan to a natural person that is repayable in Canada, the terms of which prohibit prepayment of the money advanced or any instalment on the money advanced before its due date. Non-application (2) Subsection (1) does not apply in respect of a loan that (a) is secured by a mortgage on real property; or
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(b) is made for business purposes and has a principal
amount of more than the prescribed amount or, if there is no prescribed amount, $100,000. Prepayment of certain loans (3) If an institution enters into a credit agreement with a
natural person other than for business purposes, the institution shall allow the person (a) in the case of a loan for a fixed amount, other than a loan that is secured by a mortgage on real property, (i) to prepay the outstanding balance under the
agreement, at any time, without incurring any charge or penalty for making the prepayment, or (ii) to prepay a part of the outstanding balance (A) on the date of any scheduled payment, if payments are scheduled once a month or more often, or (B) at any time but only once a month, in any
other case; and (b) in the case of any prescribed credit agreement, to
prepay any prescribed amount at any prescribed time if the person meets any prescribed requirements. Refund or credit (4) If a person makes a prepayment referred to in paragraph (3)(a) or (b), the institution shall refund or credit to the person the prescribed amount of any prescribed charge other than any interest or discount applicable to the loan.
No minimum credit balance without express consent 627.29 An institution shall not make a loan or advance in Canada to a natural person subject to the condition that the person maintain a minimum credit balance with the institution without first obtaining the person’s express consent to do so.
Default charges 627.3 If a natural person fails to make a payment when
it becomes due under a credit agreement that the person entered into other than for business purposes or fails to comply with any other obligation in the agreement an institution may impose, in addition to interest, other charges for the sole purpose of recovering the costs reasonably incurred (a) for legal services retained to collect or attempt to collect the payment;
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(b) in realizing on any security interest taken under
the credit agreement or in protecting such a security interest, including the cost of legal services retained for that purpose; (c) in processing a cheque or other instrument that
the person used to make a payment under the loan but that was dishonoured; or (d) for any prescribed purpose.
Renewal of mortgages 627.31 If a natural person enters into a credit agreement other than for business purposes with an institution for a loan that is secured by a mortgage on real property and that is to be renewed on a specified day, (a) the institution shall not, during any prescribed period, make a change to the agreement that increases the cost of borrowing; and (b) the person’s rights under the agreement continue, and the renewal does not take effect, until the prescribed day.
No increase or provision without express consent 627.32 (1) Subject to any regulations, an institution
shall not (a) increase the credit limit on a line of credit that is extended — or a credit card account that is opened — in Canada for a natural person other than for business purposes without first obtaining the person’s express consent to do so; or (b) provide cheques that are issued on a credit card account that is opened in Canada for a natural person other than for business purposes without first obtaining the person’s express consent to do so.
Oral consent — written confirmation (2) If the consent is given orally, the institution shall provide the person with written confirmation of the consent not later than the date of the first statement of account that is provided after the date of that consent.
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Use not consent (3) Use by the person of the line of credit or the credit card account, or of any service related to the line of credit or credit card account, does not constitute express consent for the purpose of subsection (1).
Liability for unauthorized use 627.33 (1) The maximum liability of a borrower for the unauthorized use of a credit card issued to them in Canada, the account information of the credit card or the personal authentication information created or adopted in relation to the credit card or credit card account is $50, unless the borrower has demonstrated gross negligence or, in Quebec, gross fault, in safeguarding the credit card, the account information or the personal authentication information.
Report of unauthorized use (2) If a borrower reports to an institution that a credit
card issued to them in Canada, the account information of the credit card or the personal authentication information created or adopted in relation to the credit card or credit card account has been lost or stolen or is otherwise at risk of being used in an unauthorized manner, the borrower shall not be liable for any unauthorized use of the credit card, the account information or the personal authentication information after the report is received. Personal authentication information (3) The unauthorized use of a credit card issued to a borrower in Canada, or of account information of the credit card, by means of the personal authentication information created or adopted in relation to the credit card or credit card account does not by itself establish that the borrower demonstrated gross negligence or, in Quebec, gross fault, in safeguarding the personal authentication information.
Credit card statement 627.34 (1) Subject to any regulations, an institution
shall, for a credit card issued in Canada to a natural person other than for business purposes, send a statement of account in respect of each billing cycle to the person. The statement is to be sent without delay after the last day of the billing cycle. Minimum payment — due date (2) An institution shall not require a minimum payment in respect of the outstanding balance owing for a particular billing cycle on the credit card account to be made by the person less than 21 days after the last day of that billing cycle.
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Non-business day (3) If the due date for a minimum payment in respect of the outstanding balance owing on the credit card account does not fall on a business day, the institution shall consider a payment made on the next business day as being made on time.
No interest if balance paid in full (4) An institution shall not impose interest on purchases
of goods or services made during a particular billing cycle on the credit card account if the person pays the outstanding balance owing on the credit card account in full on or before the due date. Different interest rates — allocation of payment 627.35 (1) If different interest rates apply to different
amounts owing for a particular billing cycle on a credit card account that is opened in Canada by a natural person other than for business purposes, the institution shall allocate any payment made by the person that is greater than the required minimum payment for that billing cycle among those amounts using one of the following methods: (a) by allocating that payment first to the amount with the highest interest rate and then allocating any remaining portion of the payment to the other amounts in descending order, based on their applicable interest rates; or (b) by allocating that payment among those amounts in the same proportion as each amount bears to the outstanding balance owing on the credit card account.
Rounding and adjustments (2) For the purpose of paragraph (1)(b), if the payment
that the institution allocates to an amount owing on a credit card account contains a fraction of a dollar, the institution may round up that amount to the nearest dollar if the fraction of the dollar is equal to or greater than 50 cents, round down that amount to the nearest dollar if the fraction is less than 50 cents and, if necessary, make corresponding adjustments to the other amounts that are being allocated. No charge — holds 627.36 (1) An institution shall not impose a charge on a natural person for exceeding their credit limit as a result of a hold on a credit card that was issued in Canada to the person other than for business purposes.
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Non-application (2) Subsection (1) does not apply if the person would, in any case, have exceeded their credit limit during the period in which the hold was in effect.
Debt recovery 627.37 In its dealings with a natural person who owes it
a debt under a credit agreement entered into other than for business purposes, an institution (a) shall not communicate or attempt to communicate
with the person, any member of the person’s family or household, any relative, neighbour, friend or acquaintance of the person or the person’s employer by any means that constitutes harassment, in a manner that constitutes harassment or with a frequency that constitutes harassment, including by (i) using threatening, profane, intimidating or coercive language, (ii) using undue pressure, or (iii) making public, or threatening to make public, the person’s failure to pay; and (b) shall comply with any other prescribed debt collection practices.
Prepaid Payment Products No expiry unless promotional product 627.38 An institution shall not impose an expiry date on the right of a person with whom it entered into an agreement for the issuance of a prepaid payment product to use the funds that are loaded on the product unless it is a promotional product.
Maintenance charges 627.39 An institution shall not impose any maintenance
charges in respect of a prepaid payment product for the period of 12 months after the day on which the product is activated unless it is (a) a promotional product; or (b) a reloadable product for which the institution has
obtained the express consent of the person with whom it entered into an agreement for the issuance of the product to the imposition of the charge.
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No overdraft charges without express consent 627.4 (1) An institution shall not impose any overdraft
charges in respect of a prepaid payment product without first obtaining the express consent of the person with whom it entered into an agreement for the issuance of the product. Use not consent (2) Use by the person of the prepaid payment product
does not constitute express consent for the purpose of subsection (1).
Optional Products or Services Independent agreement 627.41 An institution shall not provide an optional product or service to a natural person — other than for business purposes — in an agreement in respect of another product or service.
Express consent — temporary offer 627.42 (1) If an optional product or service, or a product or service that would have been an optional product or service if it had been provided for an additional charge, is provided to a natural person — other than for business purposes — under a promotional, preferential, introductory or special offer other than an offer referred to in subsection (2), an institution shall not impose any charges for the use of the product or service as of the day on which the person will no longer benefit from the offer without obtaining, within five business days before that day, the person’s express consent to impose that charge.
Express consent — number of uses (2) If an optional product or service, or a product or service that would have been an optional product or service if it had been provided for an additional charge, is provided to a natural person — other than for business purposes — under a promotional, preferential, introductory or special offer based on a specified number of uses, an institution shall not impose any charges after the last use of the product or service without obtaining, immediately after the last use, the person’s express consent to impose that charge. Use not consent (3) Use by the person of the product or service does not
constitute express consent for the purpose of subsections (1) and (2).
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Complaints Process Procedures for dealing with complaints 627.43 (1) An institution shall (a) establish procedures that are satisfactory to the Commissioner for dealing, within the prescribed period, with complaints; (b) designate one of its officers or employees in
Canada to be responsible for implementing those procedures; and (c) designate one or more of its officers or employees in Canada to receive and deal with those complaints.
Misleading terms (2) An institution shall not use any misleading term with respect to its procedures or designated officers or employees, including any term that suggests that the procedures, officers or employees are independent of the institution — such as the term “ombudsman” or any other term with a similar meaning — or any prescribed term.
Filing with Commissioner (3) An institution shall file a copy of its procedures as
amended from time to time with the Commissioner. Information regarding complaint procedure (4) An institution shall provide a person who makes a complaint with (a) a written acknowledgment of the date on which it received the complaint; (b) the information 627.65(a) to (c); and
referred
to
in
paragraphs
(c) any information that is necessary to enable them
to meet the requirements of the procedures referred to in paragraph 627.65(a). Record of complaint 627.44 An institution shall make, with respect to a complaint referred to in paragraph 627.43(1)(a), a record that is to be retained for a period of at least seven years and that contains (a) if the complaint was made in writing, the original
version of the complaint; (b) if the complaint was made orally,
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(i) the recording or a transcript of the recording if the complaint was recorded, or (ii) the details of the complaint if the complaint was not recorded; (c) the name of the person who made the complaint; (d) the name of the person who requested or received
from the institution the product or service to which the complaint relates; (e) the contact information provided by the person
who made the complaint; (f) the date on which the institution received the complaint; (g) a description of the nature of the complaint and
the product or service to which the complaint relates; (h) the date on which the complaint was resolved if, in
the institution’s opinion, it was resolved to the satisfaction of the person who made the complaint; (i) a description of any actions that were taken by the institution to attempt to resolve the complaint; (j) a description of any compensation provided to the
persons referred to in paragraph (c) or (d); (k) confirmation that the institution provided the information referred to in paragraphs 627.65(a) to (c) to the person who made the complaint, if the institution did so; and (l) any prescribed information.
Access to Commissioner 627.45 The institution shall ensure that the record retained under section 627.44 is accessible to the Commissioner. Report to Commissioner 627.46 Within 60 days after the end of each quarter, an institution shall submit to the Commissioner in a form satisfactory to him or her, with respect to each complaint received by an officer or employee referred to in paragraph 627.43(1)(c) during that quarter, (a) a copy of the record retained under section 627.44,
except the contact information referred to in paragraph 627.44(e) other than the postal code; and (b) any prescribed information.
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Annual information 627.47 An institution shall, free of charge and within 135 days after the end of each financial year, make available the following information for that year on each of its websites through which it offers products or services in Canada and provide the information in writing to any person who requests it: (a) the number and nature of any complaints that
were dealt with by the officer or employee designated by the institution to deal with complaints who holds the most senior position identified for that purpose in the procedures established by the institution; (b) the average length of time taken to deal with the complaints received by that officer or employee; (c) the number of complaints that, in the institution’s
opinion, were resolved by that officer or employee to the satisfaction of the persons who made them; and (d) any prescribed information.
Approval of body corporate 627.48 (1) The Minister may, on the Commissioner’s
recommendation and for the purpose of this section, approve a body corporate incorporated under the Canada Not-for-profit Corporations Act or under the Canada Business Corporations Act to be an external complaints body if the body corporate’s purpose under its letters patent is, in the Minister’s opinion, to deal with complaints referred to in paragraph 627.43(1)(a) that have not been resolved by its member institutions to the satisfaction of the persons who made the complaints. Information, material and evidence (2) A body corporate that is seeking an approval under subsection (1) is to apply to the Commissioner and include in the application, in the manner required by the Commissioner, any information, material and evidence that he or she requires.
Matters for consideration (3) Before approving a body corporate, the Minister shall take into account all matters that the Minister considers relevant to the application, including whether the body corporate has (a) the reputation 627.49(a); and
required
under
paragraph
(b) policies and procedures, and terms of reference to govern its functions and activities as an external complaints body, that would enable it to meet the conditions set out in paragraphs 627.49(b) to (m).
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Obligation to be member (4) An institution shall be a member of only one body
corporate that is approved under subsection (1). Not an agent (5) The approved body corporate is not an agent of Her Majesty.
Approval to be published (6) An approval given under subsection (1) shall be published in the Canada Gazette. Maintaining approval 627.49 A body corporate that is approved under subsection 627.48(1) shall, as a condition of maintaining that approval, (a) maintain a reputation for being operated in a manner that is consistent with the standards of good character and integrity; (b) make its services as an external complaints body
available across Canada in both official languages and offer those services free of charge to persons who make complaints to it; (c) ensure that every person who acts on its behalf
with respect to a complaint is impartial and independent of the parties to the complaint; (d) advise the Commissioner in writing and without delay if it determines that a complaint raises a systemic issue; (e) if it determines that all or part of a complaint is not within its terms of reference, provide the person who made the complaint with written reasons for that determination, and the name of any entity to whom the person may make a complaint, within 30 days after the day on which it receives the complaint; (f) obtain confirmation from a member institution to
which a complaint relates regarding whether the period referred to in paragraph 627.43(1)(a) has ended, unless the person who made the complaint has provided it with the written acknowledgment referred to in paragraph 627.43(4)(a); (g) impartially deal with complaints referred to in paragraph 627.43(1)(a) that have not been resolved by its member institutions to the satisfaction of the persons who made the complaints; (h) no later than 120 days after the day on which it has all of the information that it requires to deal with a
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complaint, make a final written recommendation to the parties; (i) within 90 days after making a final recommendation, make a summary of the final recommendation available on its website free of charge, which summary is to include (i) a description of the nature of the complaint that
is the subject of the final recommendation, (ii) the name of the institution that received the
complaint, (iii) a description of any compensation provided to
the persons referred to in paragraph 627.44(c) or (d), (iv) the reasons for the final recommendation, and (v) any prescribed information; (j) within 135 days after the end of each financial year, file a written report with the Commissioner on the performance of its functions and activities as an external complaints body for that year, which report is to include (i) information about (A) its constitution, governance and terms of
reference, and the identity of its member institutions, (B) all sources of funding for its functions and activities as an external complaints body, including the fees charged to each of its member institutions for its services and the manner in which those fees are calculated, and (C) the results of the most recent evaluation referred to in paragraph (l), (ii) a summary of the results of any consultation with its member institutions and with persons who made complaints to it, (iii) in respect of each of its member institutions, the number and nature of complaints that it received, the number of complaints that it determined were within its terms of reference, the number of final recommendations that it made and the number of complaints that, in its opinion, were resolved to the satisfaction of the persons who made them,
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(iv) the average length of time taken to deal with
complaints, (v) the number of complaints that it determined were not within its terms of reference and the reasons for that determination, (vi) the number of final recommendations that it
made in which compensation was recommended, and (vii) the average and total compensation provided with respect to complaints that it determined were within its terms of reference; (k) without delay after it is filed with the Commissioner, make the report available on its website free of charge and provide it to any person who requests it; (l) submit, every five years, to an evaluation, conducted by a third party in accordance with terms of reference that are established by the body corporate in consultation with the Commissioner, of the performance of its functions and activities as an external complaints body; and (m) meet any prescribed condition.
Notice of transfer of membership 627.5 An institution shall give the Commissioner and the external complaints body of which it is a member written notice of a request, or an intention to make a request, to become a member of another external complaints body at least 90 days before the day on which it becomes a member of that other body.
Designation of body corporate 627.51 (1) The Minister may, for the purpose of this
section, designate a body corporate incorporated under the Canada Not-for-profit Corporations Act to be an external complaints body if the body corporate’s purpose is, in the Minister’s opinion, to deal with complaints referred to in paragraph 627.43(1)(a) that have not been resolved by its member institutions to the satisfaction of the persons who made the complaints. Effect of designation (2) If a body corporate is designated under subsection (1), no approval may be given under subsection 627.48(1) and any approval that has been given under that subsection is revoked, and any complaint pending before a body corporate approved under subsection 627.48(1) shall be taken up and continued by the body corporate designated under subsection (1).
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Obligation to be member (3) Every institution shall be a member of the body corporate that is designated under subsection (1). Directors (4) The Minister may, in accordance with the letters
patent and by-laws of the designated body corporate, appoint the majority of its directors. Not an agent (5) A body corporate designated under subsection (1) is
not an agent of Her Majesty. Designation to be published (6) A designation made under subsection (1) shall be
published in the Canada Gazette. Provision of information — external complaints body 627.52 An institution shall provide the external complaints body of which it is a member with all information in its possession or control that relates to a complaint without delay after the external complaints body notifies it that the complaint has been received in respect of it. Provision of information 627.53 If an institution or a body corporate is required under sections 627.43 to 627.52 to provide information, it shall do so in a manner, and using language, that is clear, simple and not misleading.
Content of Commissioner’s report 627.54 The Commissioner shall include in the report referred to in section 34 of the Financial Consumer Agency of Canada Act (a) the procedures for dealing with complaints established by institutions under paragraph 627.43(1)(a); (b) the number and nature of complaints that have been made to the Agency; and (c) a summary of the information referred to in section 627.47 and the information in the report referred to in paragraph 627.49(j).
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DIVISION 3
Disclosure and Transparency for Informed Decisions Key Product Information General Requirements Disclosure of information 627.55 (1) If an institution is required under this Division to disclose information, it shall do so in a manner, and using language, that is clear, simple and not misleading, and shall do so in writing, unless otherwise provided for under this Division. Agreement by telephone (2) Subject to the regulations, an institution that enters
into an agreement with a person orally by telephone in respect of a product or service in Canada is deemed to have disclosed in writing the information referred to in subsection (1) if it (a) discloses orally to the person, before entering into the agreement by telephone, (i) the information or any prescribed portion of the information, and (ii) any prescribed information; and (b) provides the information in writing to the person
without delay after entering into the agreement. Disclosure — customers and the public 627.56 If an institution is required under this Division to disclose information to its customers and to the public, it shall do so by (a) displaying the information prominently (i) at each of its branches in Canada where it offers products or services and at each of its points of service, and (ii) on each of its websites through which it offers products or services in Canada; and (b) providing the information in writing to any person who requests it.
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Information box 627.57 (1) If an institution is required under this Division to disclose information in an application form or before entering into an agreement in respect of a product or service, it shall, at the time of that disclosure, disclose the information that is prescribed by presenting it prominently in a single prominently displayed information box.
Information box — disclosure by telephone (2) An institution shall orally draw attention to the information that is required to be disclosed in the information box when (a) the institution solicits applications for the product
or service from a person orally by telephone; or (b) a person contacts the institution orally by telephone for the purpose of applying for the product or service. Resource person 627.58 Subject to the regulations, an institution shall, before entering into an agreement with a person by electronic means or by mail in respect of a product or service in Canada, provide the person with the local or toll-free telephone number of a natural person who is an employee or agent of the institution and who is knowledgeable about the terms and conditions of the agreement.
Other products or services 627.59 An institution shall, before entering into an agreement with a natural person in respect of any product or service in Canada to be provided on an ongoing basis and for which disclosure obligations are not otherwise provided under this Division, disclose to that person (a) the features of the product or service; (b) a list of all charges and penalties applicable to the
product or service; (c) particulars of the person’s rights and obligations in respect of the product or service; (d) the
information 627.65(a) to (c); and
referred
to
in
paragraphs
(e) any prescribed information.
Renewal or rollover 627.6 (1) If an institution enters into an agreement with
a natural person other than for business purposes in respect of a product or service in Canada — other than a
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loan that is secured by a mortgage on real property — and the agreement provides that a product or service may be renewed or that, after the end of the term of the product or service, a new product or service may be provided to the person without a further agreement being entered into, the institution shall disclose to the person the information set out in subsection (2), (a) in the case of a product or service that is provided for a term of more than 30 days, 21 days before, and five days before, the last day of the term; and (b) in the case of a product or service that is provided for a term of 30 days or less, five days before the last day of the term.
Content (2) The information to be disclosed is the following: (a) the interest rate that will be applicable to the product or service on its renewal, or to the new product or service; (b) any charges or penalties that may be imposed on
the person in relation to the product or service on its renewal, or to the new product or service; (c) particulars of the person’s rights and obligations in relation to the product or service on its renewal, or to the new product or service; (d) the period within which the institution shall allow
the person to cancel the agreement in respect of the product or service that may be renewed, or in respect of the new product or service; and (e) any prescribed information.
Promotional and other offers 627.61 (1) If a natural person accepts, other than for
business purposes, a promotional, preferential, introductory or special offer with respect to a product or service other than an optional product or service, the institution shall disclose to the person the information set out in subsection (2), (a) if the period during which the person will benefit
from the offer is more than 30 days, 21 days before, and five days before, the last day of the period; and (b) if the period during which the person will benefit
from the offer is 30 days or less, five days before the last day of the period.
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Content (2) The information to be disclosed is the following: (a) the interest rate that will be applicable to the product or service after the day on which the person will no longer benefit from the offer; (b) any charges or penalties that may be imposed on
the person in relation to the product or service after the day on which the person will no longer benefit from the offer; (c) particulars of the person’s rights and obligations in relation to the product or service after the day on which the person will no longer benefit from the offer; (d) the period within which the institution shall allow
the person to cancel the agreement in respect of the product or service after the day on which the person will no longer benefit from the offer; and (e) any prescribed information.
Prescribed amendments to agreements 627.62 An institution shall, before any prescribed
amendment that it makes to a term or condition of an agreement with a person in respect of a product or service in Canada takes effect, disclose prescribed information to the person or any other person as directed by that person. Advertisements 627.63 If an institution is required under this Division to disclose information in an advertisement, it shall do so by presenting it prominently — as specified in any regulations — within the advertisement.
Prohibited conduct 627.64 An institution shall disclose to its customers and
to the public the fact that it shall not, under section 627.04, (a) impose undue pressure on a person, or coerce a person, for any purpose, including to obtain a product or service from a particular person, as a condition for obtaining another product or service from the institution; or (b) take advantage of a person.
Complaints procedures 627.65 An institution shall disclose to its customers and to the public
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(a) its procedures for dealing with complaints established under paragraph 627.43(1)(a); (b) the name of the external complaints body of which
it is a member and the manner in which that body may be contacted; and (c) the Agency’s mailing address, website address and telephone number.
Voluntary codes of conduct and public commitments 627.66 An institution shall disclose the voluntary codes of conduct that it has adopted, that are designed to protect the interests of its customers and that are publicly available — and the public commitments that it has made and that are designed to protect the interests of its customers — by (a) making the voluntary codes and commitments
available (i) at each of its branches in Canada where it offers
products or services and at each of its points of service, and (ii) on each of its websites through which it offers products or services in Canada; and (b) providing the voluntary codes and commitments
in writing to any person who requests them.
Deposit Accounts, Financial Instruments and Notes Deposit Accounts Member banks — customers and the public 627.67 A member bank shall disclose to its customers
and to the public (a) the conditions to be met for the opening of a retail deposit account by a natural person under subsections 627.17(1) and (3); (b) the personal identification requirements set out in paragraph 627.25(1)(b); and (c) any prescribed information.
Institutions — customers and the public 627.68 An institution shall disclose to its customers and
to the public (a) a list of all charges applicable to personal deposit accounts in Canada with the institution and the usual
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amount, if any, charged by the institution for services normally provided in Canada to its customers and to the public; (b) for a deposit account in Canada other than a personal deposit account, (i) a list of all charges applicable to any prescribed
services that it provides in respect of the account and the fact that the list sets out all such charges, or (ii) a partial list of those charges and the manner in which information regarding charges not included in the list can be obtained; (c) the maximum periods during which the institution may hold funds deposited by cheque or other instrument before making them available for withdrawal, as set out in section 627.21; and (d) the institution’s policies concerning the maximum period during which the institution may hold funds deposited by cheque or other instrument in any situation to which section 627.21 does not apply.
Opening of deposit account 627.69 (1) An institution shall, before entering into an agreement with a person for the opening of a deposit account in Canada, disclose to the person (a) subject to subsection (2), a list of all charges applicable to the account; (b) in the case of a personal deposit account, the circumstances in which the institution shall send the person an alert, in accordance with section 627.13; (c) in the case of a retail deposit account, (i) the rate of interest and the manner in which the amount of interest is calculated, (ii) the maximum periods during which the institution may hold funds deposited by cheque or other instrument before making them available for withdrawal, as set out in section 627.21, and (iii) the institution’s policies concerning the maximum period during which the institution may hold funds deposited by cheque or other instrument in any situation to which section 627.21 does not apply; and (d) any prescribed information.
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If amount of charge cannot be determined (2) If the amount of a charge referred to in paragraph (1)(a) cannot be determined before an agreement is entered into for the opening of a deposit account other than a personal deposit account, the institution shall, without delay after the amount is determined, disclose that amount to the person in whose name the account is kept.
Changes to holding periods 627.7 (1) An institution shall disclose any changes to
the information referred to in paragraph 627.68(c) or (d) to its customers and to the public for a period of at least 60 days ending on the effective date of the change, and disclose any changes to the information referred to in subparagraph 627.69(1)(c)(ii) or (iii) to each person in whose name the retail deposit account is kept and to whom a statement of account is provided — or to any other person as directed by that person — at least 30 days before the effective date of the change. Shortened holding period (2) If the change results in a shortened period during which an institution may hold funds deposited by cheque or other instrument, the institution may meet the obligations set out in subsection (1) after the effective date of the change.
Change in rate of interest or manner of calculation 627.71 If there is a change in the rate of interest that is applicable to a deposit account in Canada or in the manner in which the amount of interest for such an account is calculated, an institution shall, without delay, disclose the change (a) to the person in whose name the account is kept or
to any other person as directed by that person; or (b) to the public by displaying it prominently (i) at each of its branches in Canada where it offers deposit accounts and at each of its points of service, and (ii) on each of its websites through which it offers deposit accounts in Canada.
Increase or new charge 627.72 (1) An institution shall disclose to a person to whom a statement of account is provided — or to any other person as directed by that person — any increase to a charge applicable to a personal deposit account in Canada — or applicable to a prescribed service in relation to deposit accounts in Canada, other than personal deposit accounts — or any new charge applicable to a
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personal deposit account in Canada at least 30 days before the effective date of the increase or new charge. Statement of account not provided (2) If there is a person in whose name the account is kept
to whom a statement of account is not provided, an institution shall disclose to its customers and to the public any increase referred to in subsection (1) for a period of at least 60 days ending on the effective date of the increase or new charge, and if the increase or new charge is applicable to a personal deposit account, by displaying the increase or new charge prominently at each automated teller machine on which the name of the institution or information identifying the machine with the institution is displayed.
Manner of obtaining further information (3) An institution shall, to meet its obligations under subsection (2), also disclose the manner in which further details with respect to the increase or new charge can be obtained.
Deposit Insurance Authorized foreign banks — customers and the public 627.73 An authorized foreign bank that is not subject to
the restrictions and requirements referred to in subsection 524(2) and a bank referred to in paragraph 413(1)(b) or (c) shall disclose to their customers and to the public that deposits with them are not insured by the Canada Deposit Insurance Corporation. Authorized foreign banks — customers and the public 627.74 An authorized foreign bank that is subject to this
section under an order referred to in subsection 524(2) shall disclose to its customers and to the public that it does not accept deposits in Canada and that it is not a member institution of the Canada Deposit Insurance Corporation. Authorized foreign banks — deposit accounts and agreements for prescribed products 627.75 An authorized foreign bank that is not subject to
the restrictions and requirements referred to in subsection 524(2) shall, before entering into an agreement with a person for the opening of a deposit account in Canada or in respect of a prescribed product that relates to a deposit, (a) disclose to the person the fact that deposits to the deposit account or in relation to the prescribed product, as the case may be, are not insured by the Canada
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Deposit Insurance Corporation, as well as any prescribed information; and (b) obtain the person’s signature immediately next to
the disclosure statement. Certain banks — deposit accounts and agreements for prescribed products 627.76 (1) A bank referred to in paragraph 413(1)(b) or (c) shall, before entering into an agreement with a person for the opening of a deposit account in Canada or in respect of a prescribed product that relates to a deposit, disclose to the person the fact that deposits to the deposit account or in relation to the prescribed product are not insured by the Canada Deposit Insurance Corporation.
Shared premises (2) A bank referred to in paragraph 413(1)(b) or (c) that
shares premises with a member institution as defined in section 2 of the Canada Deposit Insurance Corporation Act shall, before entering into an agreement with a person for the opening of a deposit account in Canada or in respect of a prescribed product that relates to a deposit, (a) disclose to the person (i) the fact that the bank’s business is separate and
distinct from that of the member institution, and (ii) the fact that deposits to the deposit account or in relation to the prescribed product are not insured by the Canada Deposit Insurance Corporation; (b) orally explain to the person the information that is to be disclosed under paragraph (a); and (c) obtain from the person a signed declaration stating that (i) the person has been given all of the information
that is to be disclosed under paragraph (a) and has read it, (ii) the bank has orally explained all the information that is to be disclosed under paragraph (a), and (iii) the person understands all of the information
that is to be disclosed under paragraph (a).
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Financial Instruments and Notes Availability of information 627.77 An institution shall disclose prescribed information with respect to a deposit-type instrument, a principal-protected note or a prescribed product by (a) making the information available (i) at each of its branches in Canada and points of
service where it offers any of these products, and (ii) on each of its websites through which it offers
these products in Canada; and (b) providing the information to any person who requests it.
Issuance 627.78 (1) An institution shall, before entering into an agreement with a person for the issuance of a deposittype instrument, a principal-protected note or a prescribed product, disclose to the person (a) the term of the product, how and when the principal is to be repaid and how and when the interest, if any, is to be paid; (b) if the rate of interest in respect of the product is fixed, the annual rate of interest or, if the rate of interest is variable, (i) how the rate of interest is determined, (ii) the prime lending rate or the bankers’ acceptance rate, as the case may be, that is used for the calculation of the rate of interest, (iii) the prime lending rate or the banker’s acceptance rate in effect when the information is disclosed, and (iv) how the person may obtain the rate of interest from the institution during the investment period; (c) any charges applicable to the product and their impact on the interest payable; (d) how interest is accrued and any limitations in respect of the interest payable; (e) any risks associated with the product, including, if
applicable, the risk that no interest may accrue; (f) if the product relates to a deposit that is not eligible for deposit insurance coverage by the Canada
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Deposit Insurance Corporation, the fact that it is not eligible; (g) whether the person may cancel their purchase of
the product and, if so, how the purchase may be cancelled; (h) whether the proposed agreement provides that the
institution may amend a term or condition with respect to the product and, if so, in what circumstances; (i) whether the manner in which the product is structured or administered may place the institution in a conflict of interest; (j) any other information that could reasonably be expected to affect the person’s decision to enter into the agreement; and (k) any prescribed information.
New instrument issued without further agreement (2) If, after the maturity of a deposit-type instrument issued under an agreement referred to in subsection (1), an institution issues a new deposit-type instrument under that agreement, the institution shall disclose prescribed information to the person without delay after the instrument is issued.
Principal-protected note — no interest 627.79 If a principal-protected note ceases to be linked to an index or reference point that was to be used to determine the interest payable under the note and, as a result, no interest will be paid, the institution shall, without delay, disclose that fact to the person to whom the note was issued.
Current value 627.8 An institution shall disclose the following information without delay to a person who makes a request concerning the value of a product referred to in section 627.78 that was issued to the person: (a) in the case of a principal-protected note, (i) the net asset value of the note on the day specified by the person and how that value is related to the interest payable under the note, or (ii) the last available measure, before the day specified by the person, of the index or reference point on which the interest is determined and how that measure is related to the interest payable under the note;
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(b) in the case of a deposit-type instrument, the
amount of the principal and accrued interest on the day on which the request was made; and (c) in the case of any prescribed product, prescribed
information. Amendments — deposit-type instruments or prescribed products 627.81 An institution shall, before any amendment that it makes to a term or condition with respect to a deposittype instrument or a prescribed product takes effect, disclose the amendment and its potential impact on the interest payable to the person to whom the instrument or product was issued.
Amendments — principal-protected notes 627.82 An institution shall, before any amendment that
it makes to a term or condition with respect to a principal-protected note that may have an impact on the interest payable under the note takes effect, disclose the amendment and its potential impact on the interest payable to the person to whom the note was issued. However, if it is not possible to make that disclosure before the time the amendment takes effect, the institution shall do so as soon as possible after that time. Redemption or purchase before maturity 627.83 An institution shall (a) before redeeming or purchasing a principal-protected note before its maturity on the request of the person to whom it was issued, disclose to that person (i) the value of the note on the last business day before the day on which the request is made, or the value of the note based on the last available measure of the index or reference point on which the interest is determined, (ii) the amount of any charge or penalty, (iii) the net amount that the person would have received for the redemption or purchase after deducting the amount referred to in subparagraph (ii) from the value of the note referred to in subparagraph (i), and (iv) the time at which and the manner in which the value of the note will be calculated, and the fact that the value of the note may differ from the value referred to in subparagraph (i); (b) before redeeming a deposit-type instrument before its maturity on the request of the person to whom it was issued, disclose to that person the amount of the
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principal and accrued interest, the amount of any charge or penalty and the net amount payable by the institution on redemption; and (c) before redeeming any prescribed product before
its maturity on the request of the person to whom it was issued, disclose to that person prescribed information. Manner 627.84 For the purposes of sections 627.8 and 627.83,
the institution shall disclose the information in the same manner in which the request is made unless otherwise directed by the person.
Advertisements Rate of interest 627.85 An institution shall — in any advertisement in
Canada in which it indicates the rate of interest that it offers on a deposit or debt obligation — disclose the manner in which the amount of interest is calculated and any circumstances that will affect the rate of interest, including the balance of a deposit account. The information shall be disclosed in the same manner in which the rate is indicated, whether visually or orally, or both. Uninsured deposits 627.86 An authorized foreign bank that is not subject to
the restrictions and requirements referred to in subsection 524(2) and a bank referred to in paragraph 413(1)(b) or (c) shall — in any advertisement in Canada in respect of deposits — disclose, visually or orally, that deposits with it are not insured by the Canada Deposit Insurance Corporation. Financial instruments and notes 627.87 (1) An institution shall — in any advertisement
in Canada for a product that is a deposit-type instrument, a principal-protected note or a prescribed product — disclose, visually or orally, (a) how the public may obtain information about the
product; (b) if the advertisement refers to features of the product or the interest payable under it, (i) the manner in which interest is to be accrued and any limitations in respect of the interest payable, and (ii) the fact that the product relates to deposits that
are not eligible to be insured by the Canada Deposit Insurance Corporation, if that is the case; and
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(c) any prescribed information.
Non-application (2) Subparagraph (1)(b)(ii) does not apply to an authorized foreign bank that is not subject to the restrictions and requirements referred to in subsection 524(2) or a bank referred to in paragraph 413(1)(b) or (c). Market performance (3) An institution shall — in any advertisement in Canada for a principal-protected note in which it uses past market performance — disclose, visually or orally, the assumptions underlying any hypothetical examples used in the advertisement to represent that performance, and the fact that past market performance is not an indicator of future market performance.
Fair representation (4) The institution shall, in the advertisements referred
to in subsection (3), represent the past market performance fairly and only use realistic assumptions to underlie hypothetical examples.
Credit Availability of information 627.88 An institution shall disclose prescribed information with respect to a credit agreement by (a) making the information available (i) at each of its branches in Canada and points of
service, and (ii) on each of its websites through which it offers products or services in Canada; and (b) providing the information to any person who requests it. Agreement — natural persons 627.89 (1) An institution shall, before entering into a
credit agreement with a natural person other than for business purposes, disclose to the person (a) the cost of borrowing, as calculated and expressed in accordance with section 627.9; (b) particulars of the person’s rights and obligations; (c) any charges or penalties that may be imposed on
the person;
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(d) in the case of a line of credit or credit card account, the circumstances in which the institution shall send the person an alert, in accordance with section 627.13; and (e) any prescribed information.
Agreement — other persons (2) An institution shall, before entering into a credit
agreement with a person, other than a person referred to in subsection (1), disclose to the person prescribed information. Applications for credit, payment or charge card (3) An institution shall disclose in any application forms or related documents that it prepares for the issuance of credit, payment or charge cards (a) in the case of a credit card, (i) a list of all non-interest charges, (ii) the information referred to in paragraph (1)(a), (iii) the day on which interest begins to accrue and information concerning any grace period that applies, and (iv) any prescribed information; and (b) in the case of a payment or charge card, any prescribed information.
Subsequent disclosure (4) An institution shall, after entering into a credit agreement with a person, disclose prescribed information to the person.
Amendments (5) An institution shall disclose to the person with whom
it has entered into a credit agreement (a) any prescribed amendment to the terms or conditions of the credit agreement; and (b) any prescribed information resulting from the
amendment. Renewal (6) An institution shall disclose to the person with whom
it has entered into a credit agreement any prescribed information respecting the renewal of the credit agreement.
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Calculating borrowing costs 627.9 The cost of borrowing shall be calculated, in the
prescribed manner, on the basis that all obligations of the borrower are fulfilled and shall be expressed as a rate per annum and, in the prescribed circumstances, as an amount in dollars and cents. Advertisements 627.91 An institution that makes a prescribed representation in an advertisement in Canada for a product that may be obtained by a natural person under a credit agreement shall disclose prescribed information in the advertisement.
Prepaid Payment Products Issuance 627.92 (1) An institution shall, before entering into an agreement with a person for the issuance of a prepaid payment product, disclose to the person (a) the name of the issuing institution; (b) the day on which the product expires, if any; (c) if it is a promotional product, the day, if any, on
which the person’s right to use the funds that are loaded on the product will expire; (d) a toll-free telephone number that can be used to
make inquiries about the prepaid payment product, including its balance and the terms or conditions with respect to the product, and to make complaints; (e) the following restrictions on the use of the product, if imposed by the issuing institution: (i) the fact that the product is not reloadable, (ii) the fact that the product cannot be used to
make withdrawals, and (iii) any other restriction that could reasonably be
expected to affect the person’s decision to enter into the agreement; (f) all charges that may be imposed on the person by
the issuing institution in respect of the product; (g) if the funds that are loaded on the product are not insured by the Canada Deposit Insurance Corporation, a statement to that effect; (h) a statement indicating
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(i) in the case of a promotional product, either that the person’s right to use the funds that are loaded on the product will not expire, or that that right will expire, along with the expiry date, as the case may be, and (ii) in the case of any other prepaid payment product, that the person’s right to use the funds that are loaded on the product will not expire; (i) a website address where the information referred to in paragraphs (a) and (d) to (g) can be obtained; and (j) any prescribed information.
Means of disclosure (2) The institution shall disclose the information set out in paragraphs (1)(a) to (d) and (i) by setting it out directly on the prepaid payment product or, if the product is electronic, by disclosing it electronically on the person’s request.
Increase or new charge 627.93 An institution shall not increase any charge or
impose a new charge associated with a prepaid payment product that is issued to a natural person unless (a) the person has provided the institution with their name and mailing or email address; (b) the institution has given the person the opportunity to modify the information referred to in paragraph (a); and (c) the institution discloses the new or increased
charge by (i) sending a notice to the most recent address provided for the person at least 30 days before the effective date of the new or increased charge, and (ii) displaying a notice on the institution’s website
for a period of at least 60 days ending on the effective date of the new or increased charge.
Optional Products or Services Agreement — natural persons 627.94 (1) An institution shall, before entering into an
agreement with a natural person other than for business purposes for an optional product or service, disclose to the person the following information:
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(a) a description of the optional product or service; (b) the term of the agreement; (c) a list of all charges that will be imposed for the use
of the product or service, or the method used for determining the charges and an example to illustrate the method; (d) the conditions under which the person may cancel
the agreement; (e) the date from which the product or service is available for use and, if different, from which charges apply; and (f) the steps required to use the product or service.
Content — cancellation (2) Before entering into the agreement, the institution
shall also disclose (a) the fact that the person may cancel the agreement
by notifying the institution that the agreement is to be cancelled; (b) the fact that the cancellation will take effect on the
last day of the billing cycle, or 30 days after the institution receives the notification, whichever is earlier; and (c) the fact that it shall, without delay on receipt of the
notification, refund or credit to the person any amount that it received for any part of the product or service that will be unused from the effective date of the cancellation, to be calculated in accordance with the prescribed formula.
Promotional and other offers 627.95 The institution shall, immediately before obtaining a person’s express consent under section 627.42, disclose to the person the information set out in paragraphs 627.94(1)(b) to (e) and subsection 627.94(2) and, (a) if consent is to be obtained under subsection 627.42(1), the day on which the person will no longer benefit from the offer; and (b) if consent is to be obtained under subsection
627.42(2), the fact that the person no longer benefits from the offer. Amendments 627.96 If an institution makes an amendment to a term
or condition of an agreement referred to in section 627.94 that results in a change to the information that was
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required to be disclosed under that section, the institution shall, at least 30 days before the day on which the amendment takes effect, disclose that change to the person. Cancellation 627.97 If an optional product or service, other than one provided in relation to a credit agreement, is provided on an ongoing basis by an institution, the institution shall, as part of any disclosure that it is required to make under section 627.95 or 627.96, disclose the information set out in paragraph 627.94(1)(d) and subsection 627.94(2).
Registered Products Availability of list of charges 627.98 An institution shall disclose a list of all charges applicable to registered products by (a) making the list available (i) at each of its branches in Canada and points of service where it offers registered products, and (ii) on each of its websites through which it offers registered products in Canada; and (b) providing the list to any person who requests it.
Agreement — persons 627.99 An institution shall, before entering into an agreement with a person for a registered product in Canada, disclose to the person (a) information about all charges applicable to the product; (b) information about how the person will be notified
of any increase in those charges and of any new charges applicable to the product; and (c) any prescribed information.
Amendments 627.991 An institution shall, before any amendment
that it makes to a term or condition with respect to a registered product takes effect, disclose the amendment to the person to whom the product was issued.
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Mortgage Insurance Availability of information 627.992 (1) If an institution or any of its affiliates imposes a charge for insurance or a guarantee that the institution obtains against default on a loan made in Canada on the security of residential property, the institution shall disclose prescribed information and any other information that could reasonably be expected to have an impact on a borrower by (a) making the information available (i) at each of its branches in Canada and points of service where it offers residential mortgages, and (ii) on each of its websites through which it offers
residential mortgages in Canada; and (b) providing the information to any person who requests it.
Agreement — persons (2) An institution shall, before entering into an agreement under which such a charge is imposed on a person, disclose prescribed information to the person and any other information that could reasonably be expected to have an impact on the person.
Public Notices Notice of Branch Closure Written notice 627.993 (1) A member bank that closes a retail deposittaking branch — or that ceases to open retail deposit accounts or to disburse cash to customers through a natural person at a retail deposit-taking branch — shall (a) give a written notice to the Commissioner not later
than (i) four months before the date proposed for the
closure of the branch or the cessation of the activity, if the branch is in an urban area or in a rural area where there is another retail deposit-taking branch within a travelling distance of 10 km from the branch, or (ii) six months before the date proposed for the closure of the branch or the cessation of the activity, if the branch is in a rural area where there is no other retail deposit-taking branch within a travelling distance of 10 km from the branch;
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(b) give a written notice to each customer of the
branch and to the public not later than four months before the date proposed for the closure of the branch or the cessation of the activity, if the branch is in an urban area or in a rural area where there is another retail deposit-taking branch within a travelling distance of 10 km from the branch; and (c) give a written notice to each customer of the
branch, to the public and to the chairperson, mayor, warden, reeve or other similar chief officer of the municipal or local government body or authority for the area in which the branch is located not later than six months before the date proposed for the closure of the branch or the cessation of the activity, if the branch is in a rural area where there is no other retail deposittaking branch within a travelling distance of 10 km from the branch.
Notice to public (2) The member bank shall give the notice to the public
by (a) displaying it prominently at the branch; and (b) if the notice is one that is required under paragraph (1)(c), publishing it in a newspaper in general circulation at or near the place where the branch is located. Content of notice (3) The notice shall include prescribed information.
Exemptions 627.994 In prescribed circumstances, the Commissioner may, on the request of a member bank, exempt it from the requirement to give a notice under section 627.993 or vary the time and manner in which such a notice is required to be given.
Meeting 627.995 (1) After a notice is given but before the
branch is closed or ceases to carry on the activity, the Commissioner shall require the member bank to convene and hold a meeting between representatives of the bank, representatives of the Agency and interested persons in the area affected by the closure of the branch or the cessation of the activity in order to exchange views about the closure of the branch or the cessation of the activity, including alternate service delivery by the bank and measures to help the branch’s customers adjust to the closure or the cessation of the activity, if
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(a) the member bank has not consulted in the area
well enough to ascertain the views of interested persons in the area with regard to the closure of the branch, the cessation of the activity, alternate service delivery by the bank or measures to help the branch’s customers adjust to the closure or the cessation of the activity; and (b) an area representative or a person from the area submits to the Commissioner a request for the meeting and the request is not frivolous or vexatious.
Rules (2) The Commissioner may establish rules for the convening and conduct of a meeting.
Non-application of Statutory Instruments Act (3) The Statutory Instruments Act does not apply to
rules established under subsection (2).
Public Accountability Statements Content 627.996 (1) A bank with equity of $1,000,000,000 or more shall, within 135 days after the end of each financial year, (a) file a written statement with the Commissioner that includes, for that financial year, (i) prescribed information with respect to the contribution of the bank and its prescribed affiliates to the Canadian economy and society and with respect to any other matter, (ii) the names of the voluntary codes of conduct that it has adopted, that are designed to protect the interests of its customers and that are publicly available — and of any public commitments that it has made and that are designed to protect the interests of its customers — along with the means by which the codes and commitments are made available to its customers and the public, (iii) a description of the measures taken by the
bank and its prescribed affiliates to provide products and services to low-income persons, senior persons, persons with disabilities and persons who face accessibility, linguistic or literacy challenges, and
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(iv) a description of the consultations undertaken by the bank and its prescribed affiliates with their customers and the public in relation to (A) existing products and services, including the means by which they are provided, (B) the development of new products and services, including the means by which they would be provided, (C) the identification of trends and emerging issues that may have an impact on their customers or the public, and (D) matters in respect of which the bank has received complaints; and (b) inform its customers and the public, through advertising, making public announcements, posting notices, mailing information or otherwise, about the means by which the statement is made available to them. Exception (2) A bank is not required to include in the statement the
information required under subparagraphs (1)(a)(i), (iii) and (iv) with respect to a prescribed affiliate if a company referred to in subsection 489.1(1) of the Insurance Companies Act or subsection 444.2(1) of the Trust and Loan Companies Act has already published that information in its statement published under those subsections.
Availability of statement (3) The bank shall make the statement available free of charge (a) on each of its websites through which it offers products or services in Canada; and (b) by providing it to any person who requests it.
DIVISION 4
Redress Credit or refund of charge or penalty 627.997 (1) An institution shall, if it has imposed a
charge or penalty in relation to a product or service, (a) credit the amount of the charge or penalty or, if it was collected, refund the amount if the charge or penalty was not provided for in an agreement; or
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(b) credit the excess amount of the charge or penalty or, if it was collected, refund the excess amount if the charge or penalty was greater than the amount of charge or penalty that was provided for in an agreement.
Credit or refund of charge or penalty — no express consent (2) An institution shall, if it has provided a person with a
product or service without first having obtained from the person the express consent referred to in paragraph 627.08(1)(a), and if it has imposed a charge or penalty on the person in relation to the product or service, credit the amount of the charge or penalty or, if it was collected, refund the amount. Interest (3) The amount referred to in subsections (1) and (2) bears interest from the day on which it was imposed, at a rate equal to the Bank of Canada’s overnight rate on that day, until the day on which the amount is refunded or credited.
DIVISION 5
Regulations Regulations 627.998 The Governor in Council may make regulations
respecting any matters involving an institution’s dealings, or the dealings of its employees, representatives, agents or other intermediaries, with customers or the public, any matters involving products or services that are the subject of those dealings and any matters involving an institution that is acting in the capacity of a representative, agent or other intermediary for another entity, including regulations (a) requiring the disclosure of information; (b) respecting the training of an institution’s employees, representatives, agents or other intermediaries; (c) respecting the content of advertisements and the
manner in which it is displayed or communicated; (d) respecting the rebate or refund of any amounts
paid or to be paid in relation to the provision of a product or service;
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(e) prescribing what an institution may, shall or shall
not do — including in relation to the imposition of charges or penalties — in carrying out any of the activities that it is permitted to carry out, or in providing any of the services that it is permitted to provide, under section 409 or 538 and any ancillary, related or incidental activities or services; (f) respecting the names of positions to be used by an
institution’s employees, representatives, agents or other intermediaries in their dealings with customers or the public; (g) prescribing the time at which and the manner in
which any of the activities referred to in paragraph (e) are to be carried out or any of the services referred to in that paragraph are to be provided; (h) prescribing when documents and information that are required to be disclosed, sent or otherwise provided under this Part are deemed to have been provided; (i) prescribing the manner in which any information that is required to be filed, disclosed, made available or otherwise provided under this Part is to be organized or broken down; (j) prescribing the time at which and the manner in which any information that is required to be filed, disclosed, made available or otherwise provided under this Part is to be filed, disclosed, made available or otherwise provided; (k) prescribing the circumstances in which all or part of sections 627.08, 627.17, 627.28, 627.3, 627.31, 627.59, 627.72, 627.89, 627.99, 627.992 and 627.993 do not apply; (l) specifying conduct that shall be considered or shall
not be considered coercion for the purpose of paragraph 627.04(a); (m) requiring a member bank, at any point of service or any branch in Canada at which it opens retail deposit accounts through natural persons, to open, at the request of a natural person who meets the prescribed conditions, a low-cost or no-cost retail deposit account for the person, and prescribing the characteristics of such an account, including the name of the account; (n) respecting the collection, retention, use or disclosure of information about a customer and the manner in which complaints by the customer in relation to that collection, retention, use or disclosure are to be dealt with;
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(o) respecting the requirements to be met by a body
corporate approved under subsection 627.48(1) and by a body corporate seeking approval under subsection 627.48(2); and (p) respecting the requirements to be met by a body
corporate 627.51(1).
that
is
designated
under
subsection
330 Section 641 of the Act is replaced by the following: Exceptions to disclosure 641 Subject to any regulations made under paragraph
627.998(n), no information obtained by a bank regarding any of its customers shall be disclosed or made available under subsection 639(1) or section 640. 331 (1) Section 659 of the Act is amended by
adding the following after subsection (1):
Special audit (1.1) The Commissioner may direct that a special audit of a bank or authorized foreign bank be made in accordance with any terms and conditions that he or she considers appropriate if, in the opinion of the Commissioner, it is required for the purposes of the administration of the Financial Consumer Agency of Canada Act and the consumer provisions, and may appoint for that purpose a firm of accountants qualified under subsection 315(1) to be an auditor of the bank or authorized foreign bank.
Report to Commissioner (1.2) A bank or authorized foreign bank in respect of
which a special audit is made under subsection (1.1) shall provide the Commissioner with the results of the audit. Expenses payable (1.3) The expenses incurred in respect of any special audit made under subsection (1.1) are payable by the bank or authorized foreign bank that is the subject of the audit. (2) The portion of subsection 659(2) of the Act before paragraph (a) is replaced by the following:
Access to records of bank (2) The Commissioner, or a person acting under the
Commissioner’s direction, in carrying out his or her duties under this section (3) Paragraph 659(2)(b) of the Act is replaced by
the following:
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(b) may require the directors or officers of a bank, authorized foreign bank or external complaints body to provide information and explanations, to the extent that they are reasonably able to do so, in respect of any matter subject to examination, inquiry or audit under this section. 332 The Act is amended by adding the following after section 661:
Commissioner’s directions 661.1 (1) If, in the opinion of the Commissioner, a
bank, authorized foreign bank or person, in conducting the business of the bank or authorized foreign bank, fails to comply, or there are reasonable grounds to believe that the bank, authorized foreign bank or person will fail to comply, with a compliance agreement, a consumer provision or this Part, the Commissioner may direct the bank, authorized foreign bank or person to comply with them and to perform any act that in the opinion of the Commissioner is necessary to do so. Opportunity for representations (2) Subject to subsection (3), no direction shall be issued
to a bank, authorized foreign bank or person under subsection (1) unless the bank, authorized foreign bank or person is provided with a reasonable opportunity to make representations in respect of the matter. Temporary direction (3) If, in the opinion of the Commissioner, the length of time required for representations to be made under subsection (2) might be prejudicial to the public interest, the Commissioner may make a temporary direction with respect to the matters referred to in subsection (1) that has effect for a period of not more than 15 days.
Continued effect (4) A temporary direction under subsection (3) continues to have effect after the expiration of the 15-day period referred to in that subsection if no representations are made to the Commissioner within that period or, if representations have been made, the Commissioner notifies the bank, authorized foreign bank or person that the Commissioner is not satisfied that there are sufficient grounds for revoking the direction.
Court enforcement 661.2 (1) If a bank, authorized foreign bank or person, in conducting the business of the bank or authorized foreign bank, contravenes or fails to comply with a compliance agreement or a direction made under subsection 661.1(1) or (3), contravenes this Act or omits to do any thing that is required to be done under this Act by or on
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the part of the bank, authorized foreign bank or person, the Commissioner may, in addition to any other action that may be taken under this Act, apply to a court for an order requiring the bank, authorized foreign bank or person to comply with the compliance agreement or the direction, cease the contravention or do any thing that is required to be done, and on the application the court may so order and make any other order it thinks fit. Appeal (2) An appeal from a decision of a court under subsection (1) lies in the same manner, and to the same court, as an appeal from any other order of the court. 333 Section 974 of the Act is replaced by the following: Not statutory instruments 974 An instrument issued or made under this Act and
directed to a single bank, bank holding company, authorized foreign bank or person, other than a regulation made under paragraph 627.998(o) or (p) or an order referred to in section 499, is not a statutory instrument for the purposes of the Statutory Instruments Act. 334 The Act is amended by adding the following after section 979:
PART XVI.1
Whistleblowing Definition of wrongdoing 979.1 In this Part, wrongdoing includes a contravention of (a) any provision of this Act or the regulations; (b) a voluntary code of conduct that a bank or authorized foreign bank has adopted or a public commitment that it has made; and (c) a policy or procedure established by a bank or authorized foreign bank. Whistleblowing 979.2 (1) Any employee of a bank or authorized foreign
bank who has reasonable grounds to believe that the bank, authorized foreign bank or any person has committed or intends to commit a wrongdoing may report the particulars of the matter to the bank or authorized foreign bank or to the Commissioner, the Superintendent, a
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government agency or body that regulates or supervises financial institutions or a law enforcement agency.
Confidentiality (2) The bank, authorized foreign bank, Commissioner,
Superintendent, government agency or body or law enforcement agency shall keep confidential the identity of the employee and any information that could reasonably be expected to reveal their identity.
Exception — bank or authorized foreign bank (3) Despite subsection (2), the bank or authorized foreign bank may disclose the identity of the employee and information that could reasonably be expected to reveal their identity to the Commissioner, Superintendent, government agency or body or law enforcement agency if the Commissioner, Superintendent, government agency or body or law enforcement agency considers the disclosure necessary for purposes related to an investigation. Exception — Commissioner, Superintendent, agency and body (4) Despite subsection (2), the Commissioner, Superintendent, government agency or body or law enforcement agency may disclose to each other the identity of the employee and information that could reasonably be expected to reveal their identity for purposes related to an investigation.
Informing of disclosure (5) If the bank, authorized foreign bank, Commissioner, Superintendent, government agency or body or law enforcement agency has disclosed, under subsection (3) or (4), the identity of the employee or any information that could reasonably be expected to reveal their identity, the bank, authorized foreign bank, Commissioner, Superintendent, government agency or body or law enforcement agency shall make every reasonable effort to inform the employee of the disclosure.
Procedures — wrongdoing 979.3 A bank or authorized foreign bank shall establish and implement procedures for dealing with matters the particulars of which have been reported to it by employees under subsection 979.2(1).
Prohibition 979.4 (1) No bank or authorized foreign bank shall dismiss, suspend, demote, discipline, harass or otherwise disadvantage an employee, or deny an employee a benefit of employment, by reason that
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(a) the employee, acting on the basis of reasonable belief, has reported particulars under subsection 979.2(1); (b) the employee, acting on the basis of reasonable belief, has refused or stated an intention of refusing to do anything that is a wrongdoing; (c) the employee, acting on the basis of reasonable belief, has done or stated an intention of doing anything that is required to be done in order to prevent a wrongdoing from being committed; or (d) the bank or authorized foreign bank believes that
the employee will do anything referred to in paragraphs (a) to (c).
Saving (2) Nothing in this section impairs any right of an employee either at law or under an employment contract or collective agreement.
Transitional Provision Body corporate deemed to be approved 335 A body corporate that has been approved
under section 455.01 of the Bank Act, as it read immediately before the day on which section 329 comes into force, is deemed to have been approved under section 627.48 of that Act as enacted by that section 329. 2001, c. 9
Financial Consumer Agency of Canada Act 336 (1) The definition Financial Literacy Leader in
section 2 of the Financial Consumer Agency of Canada Act is repealed. (2) Paragraph (a) of the definition consumer provision in section 2 of the Act is replaced by the following: (a) paragraph 157(2)(e), sections 195.1, 273.1, 627.02 to 627.998 and 979.1 to 979.4 of the Bank Act together with any regulations made under or for the purposes of those provisions; 337 The Act is amended by adding the following after section 2:
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Purpose of Act Supervision and protection 2.1 The purpose of this Act is to ensure that financial institutions, external complaints bodies and payment card network operators are supervised by an agency of the Government of Canada so as to contribute to the protection of consumers of financial products and services and the public, including by strengthening the financial literacy of Canadians. 338 (1) Paragraph 3(2)(b) of the Act is replaced by the following: (b) strive to protect the rights and interests of consumers of financial products and services and the public, taking into account the need of financial institutions to efficiently manage their business operations; (2) Paragraphs 3(2)(b.1) to (d) of the Act are replaced by the following: (c) promote the adoption by financial institutions of policies and procedures designed to implement provisions, terms and conditions, undertakings or directions referred to in paragraph (a) — as well as voluntary codes of conduct that are adopted by financial institutions, and any public commitments made by them, that are designed to protect the rights and interests of their customers — and monitor the implementation of those voluntary codes and public commitments; (c.1) promote the adoption by external complaints bodies of policies and procedures designed to implement the provisions, terms and conditions, undertakings or directions referred to in paragraph (a); (c.2) monitor and evaluate trends and emerging issues that may have an impact on consumers of financial products and services, and make information on those trends and issues public; (d) strengthen the financial literacy of Canadians and promote consumer awareness about the obligations of financial institutions and of external complaints bodies under the consumer provisions applicable to them and about all matters connected with the protection of consumers of financial products and services; and
(3) Paragraphs 3(2)(f) and (g) of the Act are repealed.
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339 The heading before section 4 of the Act is replaced by the following:
Commissioner of Agency 340 Section 4.1 of the Act is repealed. 341 The heading before section 5 of the Act is replaced by the following:
Powers, Duties and Functions of Commissioner 342 (1) Section 5.01 of the Act is repealed. (2) The Act is amended by adding the following after section 5:
Business plan 5.01 (1) At least 30 days before the end of each fiscal year, the Commissioner shall submit a business plan to the Minister for approval.
Content of business plan (2) The business plan shall include a statement, for at
least the following financial year, of the Agency’s objectives, the strategies that it intends to use to achieve those objectives and its operating and capital budgets. 343 Section 6.1 of the Act is repealed. 344 (1) Subsection 19(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) prescribing the circumstances in which the
Commissioner shall not make public, under subsection 31(1), the name of the person who committed the violation; and (2) Subsection 19(2) of the Act is replaced by the following:
Maximum penalties (2) The maximum penalty for a violation is $1,000,000 in
the case of a violation that is committed by a natural person, and $10,000,000 in the case of a violation that is committed by a financial institution or a payment card network operator. 345 Paragraphs 20(c) and (d) of the Act are replaced by the following:
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(c) the duration of the violation; (d) the ability of the person who committed the violation to pay the penalty; (e) the history of the person who committed the violation with respect to any prior violation or conviction under an Act listed in Schedule 1 within the five-year period immediately before the violation; and (f) any other criteria that may be prescribed. 346 The Act is amended by adding the following after section 20:
Purpose of penalty 20.1 The purpose of the penalty is to promote compliance with the consumer provisions, compliance agreements that have been entered into under an Act listed in Schedule 1, any terms and conditions, undertakings or directions referred to in subparagraph 3(2)(a)(ii), the provisions of the Payment Card Networks Act or its regulations, and agreements entered into under section 7.1, and not to punish. 347 Section 31 of the Act is replaced by the following:
Publication 31 (1) Subject to any regulations, the Commissioner
shall make public the nature of a violation, the name of the person who committed it and the amount of the penalty imposed. Publication — reasons (2) In making public the nature of a violation, the Commissioner may include the reasons for his or her decision, including the relevant facts, analysis and considerations that formed part of the decision. 348 Section 33 of the Act is replaced by the following: No liability 33 No action lies against Her Majesty, the Minister, the
Commissioner, any Deputy Commissioner, any officer or employee of the Agency or any person acting under the direction of the Commissioner for anything done or omitted to be done in good faith in the administration or discharge of any powers or duties that under any Act of Parliament are intended or authorized to be executed or performed. 349 Section 33.1 of the Act is replaced by the following:
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Not compellable 33.1 The Commissioner, Deputy Commissioner, any officer or employee of the Agency or any person acting under the instructions of the Commissioner is not a compellable witness in any civil proceedings in respect of any matter coming to their knowledge as a result of exercising any of their powers or performing any of their duties or functions under this Act or the Acts listed in Schedule 1. 350 Schedule 1 to the Act is amended by replacing the references after the heading “SCHEDULE 1” with the following: (Subsections 3(2), 5(1) and 19(1) and sections 20, 20.1 and 33.1)
Coming into Force Order in council 351 (1) Subject to subsection (2), the provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council, but the day to be fixed for subsection 342(2) must not be before April 11, 2019.
April 10, 2019 (2) Subsection 336(1), sections 339 to 341, subsection 342(1) and sections 343, 348 and 349 come into force on April 10, 2019.
DIVISION 11 1999, c. 24
First Nations Land Management Act Amendments to the Act 352 (1) The second paragraph of the preamble to
the English version of the First Nations Land Management Act is replaced by the following: WHEREAS the ratification of the Agreement by Her Majesty requires the enactment of an Act of Parliament; (2) The preamble to the Act is amended by adding the following after the second paragraph:
AND WHEREAS the Government of Canada is committed to implementing the United Nations Declaration on the Rights of Indigenous Peoples;
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353 (1) The definitions First Nation and First Nation land in subsection 2(1) of the Act are replaced by the following:
First Nation means a band named in Schedule 1. (première nation) First Nation land means reserve land or lands set aside to which a land code applies. It includes all the interests or rights in, and resources of, the land that are within the legislative authority of Parliament. (terres de la première nation) (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
lands set aside means land in Yukon that is reserved or set aside by notation in the property records of the Department of Indian Affairs and Northern Development for the use of Indigenous peoples in Yukon. (terres mises de côté) 354 (1) Paragraphs 5(b) and (c) of the Act are replaced by the following: (b) reserve land to which a land code applies continues to be set apart for the use and benefit of the First Nation for which it was set apart; and (c) reserve land to which a land code applies continues to be land reserved for the Indians within the meaning of Class 24 of section 91 of the Constitution Act, 1867.
(2) The Act is amended by adding the following after section 5:
Lands set aside 5.1 For greater certainty, lands set aside to which a land
code applies are not a reserve. 355 (1) The portion of subsection 6(1) of the Act
before paragraph (a) is replaced by the following:
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Adoption of land code 6 (1) A First Nation that wishes to establish a land management regime in accordance with the Framework Agreement and this Act shall adopt a land code applicable to all land in a reserve of, or in a parcel of lands set aside for, the First Nation and that land code shall include the following matters: (2) Paragraph 6(1)(f) of the Act is repealed. (3) Subsection 6(1) of the Act is amended by striking out “and” at the end of paragraph (l) and by replacing paragraph (m) with the following: (m) the day on which the land code will come into
force, which may be the day on which the validity of the land code is certified or a later day that is within six months after that day; and (n) the procedures for amending the land code. (4) Subsection 6(2) of the Act is replaced by the following:
For greater certainty (2) For greater certainty, a First Nation may establish a land management regime for any or all of its reserves or parcels of lands set aside. 356 Section 6.1 of the Act is replaced by the following: Reserve set apart for more than one First Nation 6.01 (1) All of the First Nations for whose use and benefit a reserve has been set apart may, in accordance with the Framework Agreement and this Act, establish a land management regime applicable to all land in the reserve if (a) each of those First Nations has a land code in force; (b) each of those First Nations amends their land code to include (i) a description of the land that the Surveyor General may prepare or cause to be prepared or any other description that is, in the Surveyor General’s opinion, sufficient to identify the land, (ii) uniform rules and procedures for the management of the land, including the matters described in paragraphs 6(1)(b) to (l), and
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(iii) uniform rules and procedures for the resolution of disputes between the First Nations concerning the management of the land; and (c) the individual agreements between each of those
First Nations and the Minister are amended to include a description of the land in the reserve and to provide for the matters described in paragraphs 6(3)(a) to (d) in relation to that land. Coming into force of amendments (2) The amendments to the land codes come into force
on the first day on which all of the amended individual agreements have been signed by the First Nations and the Minister or on a later date that is agreed to by all of the First Nations and the Minister. Uniformity (3) The land codes of the First Nations referred to in subsection (1) shall, to the extent that the land codes apply to the reserve referred to in that subsection, remain uniform. Powers, duties or functions (4) Any powers, duties or functions that may be exercised or performed under this Act by a First Nation or its council in relation to a reserve referred to in subsection (1) shall be exercised or performed jointly, in accordance with their land codes, by all of the First Nations for whose use and benefit the reserve has been set apart, by their councils or by a person or body to whom a power, duty or function is delegated by those First Nations. Coming into force of land code (5) For the purposes of section 16, subsection 31(2) and
sections 34, 38 and 39, as they apply in relation to a reserve referred to in subsection (1), the coming into force of the land code is deemed to be the day on which the amendments to the land codes come into force in accordance with subsection (2). Survey not mandatory 6.1 If the Surveyor General prepares or causes to be prepared a description of lands under paragraph 6(1)(a) or 6.01(1)(b), the Surveyor General may, if he or she considers it appropriate, survey or have those lands surveyed in accordance with the Canada Lands Surveys Act. 357 (1) The portion of subsection 7(1) of the Act before paragraph (a) is replaced by the following:
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Excluded land 7 (1) Despite subsections 6(1) and 6.01(1), a portion of a reserve or of a parcel of lands set aside may be excluded from the application of a land code if (2) Subsection 7(2) of the English version of the
Act is replaced by the following: Condition (2) A portion of a reserve or of a parcel of lands set aside
shall not be excluded from a land code if the exclusion would have the effect of placing the administration of a lease, other interest or a right in that land in more than one land management regime. 358 (1) Subsection 7.1(1) of the Act is replaced by
the following: Exclusion — boundaries uncertain 7.1 (1) Despite subsections 6(1) and 6.01(1), land may
be excluded from the application of a land code if it is uncertain whether the land is located within the boundaries of the reserve or of the parcel of lands set aside. (2) Subsection 7.1(3) of the Act is replaced by the
following: Limitation — effects of exclusion (3) The exclusion of the land does not preclude the First
Nation or Her Majesty from asserting in an action, a lawsuit or other proceeding that the land is part of the reserve or of the parcel of lands set aside. 359 Section 7.2 of the Act is replaced by the following: Inclusion of previously excluded land 7.2 A First Nation shall amend the description of First Nation land in its land code to include a portion of a reserve or of a parcel of lands set aside that was excluded under subsection 7(1) or land that was excluded under subsection 7.1(1) if the First Nation and the Minister agree that the condition that justified the exclusion no longer exists, and the individual agreement shall be amended accordingly. 360 (1) Paragraph 8(1)(b) of the Act is replaced by the following: (b) determine whether the conduct of a community approval process is in accordance with the process
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confirmed under paragraph (a), unless a ratification officer is appointed under section 8.1; and (2) Subsection 8(2) of the Act is replaced by the following:
Disputes (2) The verifier shall determine any dispute arising between a First Nation and the Minister before a land code comes into force regarding the terms of the transfer of administration of land or the exclusion of a portion of a reserve or of a parcel of lands set aside from the application of a land code. 361 The Act is amended by adding the following after section 8:
Appointment of ratification officer 8.1 A First Nation may appoint a ratification officer who shall determine whether the conduct of a community approval process is in accordance with the process confirmed under paragraph 8(1)(a). 362 Subsections 10(2) and (3) of the Act are replaced by the following:
Eligibility to vote (2) Every person who is 18 years of age or over and who is a First Nation member, whether or not resident on the land that is subject to the proposed land code, is eligible to vote in the community approval process.
Information to be provided (3) The council shall, before proceeding to obtain community approval, take reasonable measures, such as those described in the Framework Agreement, to locate voters and inform them of their right to vote, the means of exercising that right and the content of the Framework Agreement, this Act, any resolutions made under subsection 12(2), the proposed land code and the individual agreement.
Vote using electronic means (3.1) The council may conduct a vote by electronic means. 363 Section 12 of the Act is replaced by the following: Ratification officer 11.1 If a ratification officer is appointed under section 8.1, he or she shall perform the duties and functions of the verifier that are set out in section 11. The ratification
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officer shall also send the report referred to in subsection 11(3) to the verifier. Approval by members 12 (1) Subject to subsection (2), a proposed land code
and an individual agreement that have been submitted for community approval are approved if a majority of eligible voters who participated in the vote voted to approve them. Resolutions (2) A council may, by resolution, (a) fix the minimum percentage of eligible voters who
are required to participate in a vote in order for the proposed land code and individual agreement to be approved; and (b) fix an approval rate that is greater than what is required by subsection (1). 364 (1) Paragraph 13(1)(a) of the Act is replaced
by the following: (a) without delay, a copy of the approved code; and
(2) Subsection 13(2) of the Act is replaced by the
following: Report of irregularity (2) An eligible voter may, within five days after the conclusion of a vote, report any irregularity in the voting process to the verifier. 365 (1) The portion of subsection 14(1) of the Act before paragraph (a) is replaced by the following:
Certification 14 (1) The verifier shall, after receiving the documents
referred to in subsection 13(1), certify the validity of the land code unless the verifier, after giving the First Nation a reasonable opportunity to make submissions on the matter but within 10 days after the conclusion of the vote, is of the opinion that (2) Section 14 of the Act is amended by adding the
following after subsection (1):
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Report of ratification officer (1.1) If a ratification officer is appointed under section
8.1, the verifier shall certify the validity of the land code only after receiving the ratification officer’s report under section 11.1. The 10-day period referred to in subsection (1) begins after the day on which the verifier receives that report. 366 (1) Subsection 15(1) of the Act is replaced by
the following: Coming into force 15 (1) Subject to subsection (1.1), a land code comes into force and has the force of law on the day that is specified in the land code, and judicial notice shall be taken of the land code in any proceedings from the date of the coming into force of that land code. (2) Subsection 15(2) of the Act is replaced by the
following: Land code accessible to public (2) Without delay after the coming into force of the land
code of a First Nation or of any amendment to the land code, the First Nation shall publish the land code on its website, if it has one. The First Nation shall also make a copy of it available, on request, to any person. 367 Section 16 of the Act is amended by adding
the following after subsection (4):
Designations under Indian Act (5) The terms of any designations made under the Indian Act before the coming into force of a land code do not restrict the First Nation and the holder of an interest or right in or a licence in relation to First Nation land from modifying that interest, right or licence after the coming into force of the land code. 368 Section 17 of the Act and the heading before it are repealed. 369 Section 19 of the Act is replaced by the following: Transfer of moneys 19 (1) Subject to section 46.1, on the coming into force of the land code of a First Nation, all revenue moneys and capital moneys held by Her Majesty for the use and benefit of the First Nation or its First Nation members cease to be Indian moneys and shall be transferred to the First Nation. All revenue moneys and capital moneys collected or received by Her Majesty for the use and benefit
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of the First Nation or its First Nation members after the transfer are not Indian moneys and shall be transferred to the First Nation. Her Majesty not liable (2) Her Majesty is not liable in respect of anything done
or omitted to be done in relation to the management of revenue moneys or capital moneys transferred to a First Nation under this Act by the First Nation or any person or body authorized by the First Nation to act in relation to those moneys. 370 (1) Subsection 20(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: (c) the rules and procedures that apply, during a conjugal relationship, when that relationship breaks down or on the death of a spouse or common-law partner, with respect to (i) the use, occupation and possession of family
homes on First Nation land, (ii) the division of the value of any interests or rights held by spouses or common-law partners in or to First Nation land or structures on First Nation land, and (iii) the period of cohabitation in a conjugal relationship required for an individual to be a common-law partner; (d) limits on the liability of, and defences and immunities for, any person or body in respect of an act or omission occurring in the exercise of a power or the performance of a duty or function under a First Nation law or the land code; and (e) any matter arising out of or ancillary to the exercise of the power to enact laws under paragraphs (a) to (d). (2) Subsection 20(3) of the Act is replaced by the following:
Contents of First Nation law (2.1) A First Nation law enacted under paragraph (1)(c) may include, despite subsection 89(1) of the Indian Act, provisions for enforcing, on First Nation land, an order of a court that includes one or more provisions made under the law or a decision made or an agreement reached under the law.
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Notice to provincial Attorney General (2.2) If the council of a First Nation intends to enact a
First Nation law under paragraph (1)(c), the council shall so notify the Attorney General of the province in which the First Nation land is situated. If the First Nation law is enacted, the council shall, without delay, send a copy to that Attorney General. Family Homes on Reserves and Matrimonial Interests or Rights Act (2.3) In the event of any inconsistency or conflict between the provisions of a First Nation law enacted under paragraph (1)(c) and the provisions of a law enacted under section 7 of the Family Homes on Reserves and Matrimonial Interests or Rights Act, the provisions of the First Nation law enacted under paragraph (1)(c) prevail to the extent of the inconsistency or conflict.
Limit — liability, defences and immunities (2.4) A First Nation law enacted under paragraph (1)(d) shall not provide for greater limits on liability, defences and immunities than those that would apply to a person or body exercising a similar power or performing a similar duty or function under the laws of the province in which the First Nation land is situated.
Enforcement measures (3) A First Nation law may provide for enforcement measures, consistent with federal laws or the laws of the province in which the First Nation land is situated, such as the power to inspect, search and seize and to order compulsory sampling, testing and the production of information.
Enforcement of payment of amounts (3.1) If a First Nation has, under another Act of Parliament, enacted laws or made by-laws respecting the enforcement of laws or by-laws respecting the taxation for local purposes of reserve lands, interests or rights in reserve lands or rights to occupy, possess or use reserve lands, the First Nation may use the enforcement measures provided for in those laws or by-laws to enforce the payment of any amount payable to the First Nation under its First Nation laws or its land code.
Non-application (3.2) Subsection (3.1) does not apply to the enforcement
of the payment of any amount payable to a First Nation under
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(a) a First Nation law that applies to a reserve referred
to in subsection 6.01(1); or (b) the land code of a First Nation to the extent that it
applies to a reserve referred to in subsection 6.01(1). Agreements (3.3) A First Nation may enter into an agreement with a
government or government agency respecting the collection of any amount payable to the First Nation under its First Nation laws or its land code. (3) Section 20 of the Act is amended by adding the
following after subsection (4): Definitions (5) The following definitions apply in this section.
family home means a structure — that need not be affixed but that must be situated on First Nation land — where the spouses or common-law partners habitually reside or, if they have ceased to cohabit or one of them has died, where they habitually resided on the day on which they ceased to cohabit or the death occurred. If the structure is normally used for a purpose in addition to a residential purpose, this definition includes only the portion of the structure that may reasonably be regarded as necessary for the residential purpose. (foyer familial) spouse has the same meaning as in subsection 2(1) of the Family Homes on Reserves and Matrimonial Interests or Rights Act. (époux) 371 Paragraph 22(3)(b) of the Act is replaced by the following: (b) enter into an agreement with a provincial government for the use of provincial prosecutors; or 372 Section 23 of the Act is replaced by the following: Evidence 23 In any proceedings, a copy of a First Nation law appearing to be certified as a true copy by an officer of the First Nation — or, in the case of a First Nation law that applies to First Nation land that is a reserve referred to in subsection 6.01(1), by an officer of any of the First Nations for whose use and benefit the reserve has been set apart — is, without proof of the officer’s signature or official character, evidence of its enactment on the date specified in the law.
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373 (1) Subsection 25(2) of the Act is repealed. (2) Subsection 25(3) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the transfer of the administration of the Register
to any person or body and the disclosure of personal information as defined in section 3 of the Privacy Act for that purpose. 374 The Act is amended by adding the following after section 25:
Additions to First Nation Land Setting lands apart 25.1 (1) The Minister may, by order, at the request of a First Nation that has a land code in force, set apart as a reserve for the use and benefit of that First Nation any lands the title to which is vested in Her Majesty or for which Her Majesty has the administration and control.
First Nation land (2) The lands that are the subject of the order become First Nation land on the day on which the order is made. The land code of the First Nation and the individual agreement between the First Nation and the Minister are deemed, on that day, to be amended to include a description of those lands.
Powers of First Nation (3) Before the order is made, the First Nation may, in accordance with its land code, (a) grant interests or rights in and licences in relation
to the lands that are subject to the request referred to in subsection (1); and (b) enact laws respecting any matters referred to in
section 20 that will apply to those lands. Taking effect (4) Any interests, rights or licences granted by the First
Nation under subsection (3) take effect on the day on which the order is made and any laws enacted by the First Nation under that subsection come into force on that day.
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Copy of order in First Nation Land Register (5) The Minister shall record a copy of the order in the
First Nation Land Register. Coming into force of land code (6) For the purposes of sections 16, 34 and 38, as those sections apply in relation to First Nation land that was the subject of the order, the coming into force of the land code is deemed to be the day on which the order is made.
First Nation not liable 25.2 (1) A First Nation is not liable in respect of anything done or omitted to be done, before the day on which an order is made under subsection 25.1(1), by Her Majesty or any person or body authorized by Her Majesty to act in relation to the granting of interests or rights in or licences in relation to the lands that are the subject of the order or the obtaining of discharges of any of those interests, rights or licences.
Indemnification of First Nation (2) Her Majesty shall indemnify a First Nation for any
loss suffered by the First Nation as a result of an act or omission described in subsection (1). Her Majesty not liable (3) Her Majesty is not liable in respect of anything done
or omitted to be done under paragraph 25.1(3)(a) by the First Nation or any person or body authorized by the First Nation to act under that paragraph. Indemnification of Her Majesty (4) The First Nation shall indemnify Her Majesty for any
loss suffered by Her Majesty as a result of an act or omission described in subsection (3). 375 Paragraph 27(1)(a) of the Act is replaced by
the following: (a) compensation for the First Nation land includes
land that Her Majesty has agreed will be set apart as a reserve or set aside as a parcel of lands set aside and that is to become First Nation land; and
376 Subsection 31(2) of the Act is replaced by the following:
Land of lesser area (2) Land provided to a First Nation as compensation may be of an area that is less than the area of the land in
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which an interest or right has been expropriated if the total area of the land comprised in a reserve of or in the lands set aside for the First Nation is not less following the expropriation than at the coming into force of its land code. 377 Sections 35 and 36 of the Act are replaced by
the following: Immunity 35 No criminal or civil proceedings lie against an arbitrator, mediator, neutral evaluator, verifier or ratification officer appointed under the Framework Agreement or this Act or any member of a board established by section 38 of the Framework Agreement who is, in good faith, exercising a power or performing a duty or function in accordance with the Framework Agreement or this Act for anything done or omitted to be done during the course of the exercise or purported exercise of any power or the performance or purported performance of any duty or function of that person in accordance with the Framework Agreement or this Act.
Determinations final 36 (1) Every determination under this Act or the Framework Agreement by a verifier, ratification officer or arbitrator is final, and no order shall be made, process entered or proceedings taken in any court, whether by way of injunction, certiorari, prohibition, mandamus, quo warranto or otherwise, to question, review or prohibit such a determination.
Actions final (2) No order shall be made, process entered or proceedings taken in any court, whether by way of injunction, certiorari, prohibition, mandamus, quo warranto or otherwise, to question, review or prohibit any other action under this Act or the Framework Agreement by a verifier, ratification officer or arbitrator or any action under the Framework Agreement by a neutral evaluator.
Review by Federal Court (3) Despite subsections (1) and (2), the Attorney General
of Canada or anyone directly affected by the matter in respect of which relief is sought may make an application under the Federal Courts Act on any of the grounds referred to in paragraph 18.1(4)(a) or (b) of that Act for any relief against a verifier, ratification officer, arbitrator or neutral evaluator by way of an injunction or declaration or by way of an order in the nature of certiorari, prohibition, mandamus or quo warranto.
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378 (1) Subsection 38(1) of the Act is amended by adding the following after paragraph (a): (a.1) sections 61 to 65, 67 and 68 of that Act, other than in respect of moneys collected, received or held by Her Majesty under that Act for the use and benefit of an individual; (2) Section 38 of the Act is amended by adding the following after subsection (1):
Non-application (1.1) If the individual agreement between a First Nation
and the Minister is amended to provide for the transfer of capital moneys in accordance with subsection 46.1(1), then sections 61 to 65, 67 and 68 of the Indian Act cease to apply to the First Nation, First Nation members and First Nation land, other than in respect of moneys collected, received or held by Her Majesty under that Act for the use and benefit of an individual. (3) Subsection 38(3) of the Act is replaced by the
following: Application (3) A land code may extend the application of subsection 89(1.1) of the Indian Act, or any portion of it, to other leasehold interests or leases in reserve land to which a land code applies. 379 (1) Subsection 39(1) of the Act is replaced by
the following: Indian Oil and Gas Act 39 (1) The Indian Oil and Gas Act (a) continues to apply in respect of any reserve land to
which a land code applies that was subject to that Act on the coming into force of the land code; and (b) applies in respect of an interest or right in reserve
land to which a land code applies that is granted to Her Majesty for the exploitation of oil and gas under the land code. (2) Subsection 39(2) of the English version of the Act is replaced by the following:
Royalties (2) For greater certainty, the provisions of the Indian Oil and Gas Act respecting the payment of royalties to Her Majesty in trust for a First Nation apply, despite any other provision of this Act, in respect of reserve land referred to in subsection (1).
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380 Section 45 of the Act and the heading before
it are replaced by the following:
Amendment of Schedules Addition of band name 45 (1) The Minister may, by order, add the name of a
band to Schedule 1 if he or she is satisfied that the signing of the Framework Agreement on the band’s behalf has been duly authorized and that the Framework Agreement has been signed. Coming into force of land code (2) The Minister may, by order, add to Schedule 2 the name of a First Nation that has a land code in force and the date on which the land code comes into force with respect to First Nation land.
Amendment (3) The Minister may, by order, amend Schedule 1 or 2 to amend the name of a First Nation.
Deletion (4) The Minister may, by order, delete from Schedule 1
or 2 the name of a First Nation and delete from Schedule 2 the date on which a land code comes into force with respect to the First Nation’s lands, if that First Nation is no longer subject to this Act under the terms of a land claims agreement or a self-government agreement. 381 The heading before section 46 of the Act is
replaced by the following:
Transitional Provisions 382 The heading after section 46 of the Act is replaced by the following:
Transfer of capital moneys 46.1 (1) If a First Nation’s land code comes into force
before the day on which this section comes into force, all capital moneys held by Her Majesty for the use and benefit of the First Nation or its First Nation members cease to be Indian moneys and shall be transferred to the First Nation if the individual agreement between the First Nation and the Minister is amended to provide for it. All capital moneys collected or received by Her Majesty for the use and benefit of the First Nation or its First Nation members after the transfer are not Indian moneys and shall be transferred to the First Nation.
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Duty to inform members (2) The council of the First Nation shall, at least 30 days
before the individual agreement is amended, inform the First Nation members of the council’s intention to amend the individual agreement and of the amount of capital moneys held by Her Majesty for the use and benefit of the First Nation or its First Nation members. 383 The schedule to the Act is replaced by the Schedules 1 and 2 set out in Schedule 2 to this Act.
2013, c. 20
Consequential Amendment to the Family Homes on Reserves and Matrimonial Interests or Rights Act 384 Paragraph 12(2)(b) of the Family Homes on Reserves and Matrimonial Interests or Rights Act is replaced by the following: (b) the First Nation laws that it enacts under section 7
of this Act or paragraph 20(1)(c) of that Act are not in force.
DIVISION 12 2005, c. 9; 2012, c. 19, s. 658
First Nations Fiscal Management Act 385 (1) Subsection 2(1) of the First Nations Fiscal Management Act is amended by adding the following in alphabetical order: capital assets includes capital infrastructure. (immobilisation) interest, in relation to reserve lands in Canada elsewhere than in Quebec, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by her Majesty. (intérêt) right, in relation to reserve lands in Quebec, means any right of any nature in or to the lands, including any right to occupy, possess or use the lands and any right of a lessee, but does not include title to the lands that is held by her Majesty. (droit)
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(2) Subsection 2(4) of the Act is replaced by the
following: For greater certainty (4) For greater certainty, nothing in this Act shall be construed as requiring capital assets for the provision of local services on reserve lands to be located on reserve lands. 386 (1) The portion of subsection 5(1) of the Act before subparagraph (a)(ii) is replaced by the following:
Local revenue laws 5 (1) Subject to subsections (2) to (5), sections 4 and 6 and any regulations made under paragraph 36(1)(d), the council of a First Nation may make laws (a) respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including (i) the assessment of the value of those lands and interests or rights, the requisition of any information necessary to conduct the assessment and the inspection, in accordance with procedures prescribed by regulation, for assessment purposes of any reserve lands that are subject to taxation for local purposes, (2) Subparagraph 5(1)(a)(ii) of the English version of the Act is replaced by the following: (ii) a mechanism to establish tax rates and apply them to the assessed value of those lands and interests or rights, (3) Subparagraph 5(1)(e)(i) of the Act is replaced by the following: (i) the creation of liens or, in Quebec, prior claims or legal hypothecs on reserve lands and on interests or rights in reserve lands, (4) Subparagraph 5(1)(e)(iii) of the French version of the Act is replaced by the following: (iii) sous réserve du paragraphe (7), la saisie, la
confiscation et la cession de droits ou intérêts sur les terres de réserve, (5) Subparagraph 5(1)(e)(iv) of the Act is replaced by the following:
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(iv) the seizure and sale of personal or movable
property located on reserve lands, other than property located in a dwelling, (6) Subsections 5(6) and (7) of the Act are replaced by the following:
Assignment of interest or right (7) Despite the Indian Act or any instrument or act conferring an interest or right in reserve lands, if there are outstanding taxes payable under a law made under paragraph (1)(a) for more than two years, the First Nation may assign the interest or right in accordance with the conditions and procedures prescribed by regulation. 387 The portion of section 7 of the Act before
paragraph (a) is replaced by the following: Further representations 7 When the council of a First Nation sends a law made
under paragraph 5(1)(a), (a.1) or (c), other than a law referred to in subsection 10(1), to the First Nations Tax Commission for its approval, the council shall 388 Paragraphs 8(1)(a) and (b) of the Act are replaced by the following: (a) a description of the lands and interests or rights subject to the law; (b) a description of the assessment practices to be applied to each class of land and interest or right; 389 Subsection 10(1) of the Act is replaced by the
following: Law under paragraph 5(1)(a) 10 (1) A council of a First Nation that makes a property
taxation law that requires a rate of tax to be set annually shall also make a law under paragraph 5(1)(a) setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1). 390 Paragraph 14(2)(b) of the Act is replaced by the following: (b) any other persons who have an interest or right in the First Nation’s reserve lands;
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391 (1) The portion of subsection 17(2) of the
French version of the Act before paragraph (a) is replaced by the following: Capacité juridique (2) La Commission a la capacité d’une personne physique et les droits, pouvoirs et privilèges de celle-ci; elle peut notamment : (2) Paragraph 17(2)(b) of the Act is replaced by
the following: (b) acquire, hold and dispose of property or an interest or right in property, or lease property; 392 Subsection 26(1) of the Act is replaced by the
following: Head office 26 (1) The head office of the Commission shall be on the
reserve lands of the Tk’emlúps te Secwépemc or at any other location that the Governor in Council determines. 393 Subsection 31(2) of the Act is replaced by the following:
Written submissions (2) Before approving a law made under paragraph 5(1)(a), (a.1) or (c), other than a law referred to in subsection 10(1), the Commission shall consider, in accordance with any regulations made under paragraph 36(1)(b), any representations made to it under paragraph 7(b) in respect of the law. 394 (1) The portion of subsection 32(1) of the Act
before paragraph (a) is replaced by the following: Restrictions 32 (1) The Commission shall not approve a law made
under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands unless
(2) The portion of subsection 32(2) of the Act before paragraph (a) is replaced by the following:
Copy and certificate (2) On approving a law made by a First Nation under
paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands, the
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Commission shall provide the First Nations Finance Authority with (3) Subsection 32(3) of the Act is replaced by the following:
Notice of judicial review (3) If the Commission becomes aware that judicial review proceedings have been undertaken in respect of a law made by a First Nation under paragraph 5(1)(d) for financing of capital assets for the provision of local services on reserve lands, the Commission shall without delay inform the First Nations Finance Authority of those proceedings. 395 The portion of subsection 33(1) of the Act before paragraph (a) is replaced by the following:
Review on request 33 (1) On the request in writing by a member of a First
Nation, or by a person who holds an interest or right in reserve lands, who 396 (1) Paragraph 35(1)(c) of the Act is replaced by the following: (c) criteria for the approval of laws made under paragraph 5(1)(d) or (f); (c.01) criteria for the approval of local revenue laws
respecting reserve lands that have been set apart for the use and benefit of more than one First Nation, including criteria in relation to the First Nations entering into agreements in relation to the administration of those local revenue laws and criteria in respect of those agreements; (2) Paragraph 35(2)(d) of the Act is replaced by
the following: (d) resolution of disputes with First Nations concerning the taxation of interests or rights on reserve lands. 397 (1) The portion of subsection 38(2) of the
French version of the Act before paragraph (a) is replaced by the following: Capacité juridique (2) Le Conseil a la capacité d’une personne physique et les droits, pouvoirs et privilèges de celle-ci; il peut notamment :
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(2) Paragraph 38(2)(b) of the Act is replaced by the following: (b) acquire, hold and dispose of property or an interest or right in property, or lease property; 398 The Act is amended by adding the following after section 50:
Review of financial management system — nonscheduled entities 50.1 (1) On the request of any of the following entities,
the Board may review the entity’s financial management system, financial performance or laws or by-laws respecting financial administration to determine whether it is in compliance, in all material respects, with the standards established under subsection (3): (a) a band that is not named in the schedule; (b) a tribal council; (c) an Aboriginal group that is a party to a treaty, land claims agreement or self-government agreement with Canada or with a province, or an entity established under, or as a result of, such a treaty or agreement; (d) an entity — owned or controlled by one or more First Nations or entities referred to in paragraphs (a), (b) or (c) — whose mandate is primarily to promote the well-being or advancement of Aboriginal people; or (e) a not-for-profit organization established to provide public services, including social welfare, housing, recreational, cultural, health or educational services, to Aboriginal groups or Aboriginal persons.
Report (2) On completion of a review under subsection (1), the
Board shall provide to the entity a report setting out (a) the scope of the review undertaken; and (b) an opinion as to whether the entity was in compliance, in all material respects, with the standards or as to which aspects of the standards were not complied with by the entity.
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Standards (3) The Board may establish standards, not inconsistent
with the regulations, respecting (a) financial management systems and financial performance of entities referred to in subsection (1); and (b) the form and content of laws or by-laws respecting financial administration of entities referred to in subsection (1).
Procedures (4) The Board may establish procedures respecting the
review referred to in subsection (1). Statutory Instruments Act (5) The Statutory Instruments Act does not apply to a
standard established under subsection (3) or a procedure established under subsection (4). First Nations Gazette (6) All standards established by the Board under subsection (3) shall be published in the First Nations Gazette. 399 Paragraphs 53(2)(b) to (e) of the Act are replaced by the following: (b) act in the place of the council of the First Nation to (i) exercise any powers and fulfil any obligations of the council under this Act, the regulations made under this Act or any laws made under paragraphs 5(1)(a) to (e), (ii) manage the First Nation’s local revenues, including the local revenue account, (iii) undertake any necessary borrowing for the
purpose of remedying the situation for which thirdparty management was required, and (iv) provide for the delivery of programs and services that are paid for out of local revenues, manage assets related to those programs and services and enter into or terminate agreements in respect of those programs, services and assets; (c) assign interests or rights under subsection 5(7); and (d) exercise any powers or fulfil any obligations delegated to the Board under a law of the First Nation or an agreement between the First Nation and the Board or between the First Nation and the First Nations Finance Authority.
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400 The Act is amended by adding the following after section 56:
Regulations 56.1 For the purpose of enabling an entity referred to in any of paragraphs 50.1(1)(a) to (e) to obtain the services of the Board, other than co-management and third-party management services, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations (a) adapting any provision of this Act or of any regulation made under this Act; and (b) restricting the application of any provision of this Act or of any regulation made under this Act. 401 Subsections 61(1) and (2) of the Act are replaced by the following:
Board of Directors 61 (1) The Authority shall be managed by a board of directors, consisting of from 5 to 11 directors, including a Chairperson and Deputy Chairperson, elected from among the representatives of borrowing members. Nomination of directors (2) A representative of a borrowing member may nominate a representative of a borrowing member for election as Chairperson or Deputy Chairperson or as a director other than the Chairperson or Deputy Chairperson. 402 (1) Paragraph 63(3)(a) of the Act is replaced
by the following: (a) the person ceases to hold office as a chief or councillor of a First Nation that is a borrowing member; (2) Paragraph 63(3)(b) of the English version of the Act is replaced by the following: (b) the person’s designation as a representative of a borrowing member is revoked by a resolution of the council of that First Nation; or 403 (1) Subparagraphs 74(a)(i) and (ii) of the Act
are replaced by the following: (i) long-term financing or lease financing of capital assets for the provision of local services on reserve lands, or (2) Paragraph 74(d) of the Act is replaced by the
following:
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(d) provide investment services to First Nations and
entities referred to in any of paragraphs 50.1(1)(a) to (e); and 404 Subsection 78(1) of the French version of the
Act is replaced by the following: Priorité 78 (1) L’Administration a priorité sur tous les autres créanciers d’une première nation insolvable pour les sommes dont le versement à l’Administration est autorisé par un texte législatif pris en vertu des alinéas 5(1)b) ou d), par un accord régissant un compte de recettes garanties en fiducie ou en fidéicommis ou par la présente loi, en ce qui concerne toute créance qui prend naissance à la date à laquelle la première nation reçoit le versement initial du premier prêt qu’elle a obtenu auprès de l’Administration ou après cette date. 405 Section 79 of the Act is replaced by the following:
Limitations — loans 79 The Authority shall not make a long-term loan to a borrowing member for the purpose of financing capital assets for the provision of local services on reserve lands unless the First Nations Tax Commission has approved a law made by the borrowing member under paragraph 5(1)(d).
406 Paragraphs 84(5)(a) and (b) of the Act are replaced by the following: (a) by less than 50% of the total amount contributed
by borrowing members who have obtained financing for which that debt reserve fund was established, the Authority may, in accordance with the regulations, require those borrowing members to pay without delay amounts sufficient to replenish the debt reserve fund; and (b) by 50% or more of the total amount contributed by
borrowing members who have obtained financing for which that debt reserve fund was established, the Authority shall, in accordance with the regulations, require those borrowing members to pay without delay amounts sufficient to replenish the debt reserve fund. 407 Section 89 of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (b) and by repealing paragraph (d).
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408 The Act is amended by adding the following after section 89:
PART 5
Payment of Moneys Council resolution 90 (1) The council of a First Nation may submit to the
Minister a resolution of the council requesting the payment to the First Nation of (a) moneys held by Her Majesty for the use and benefit of the First Nation; and (b) moneys to be collected or received in future by Her Majesty for the use and benefit of the First Nation.
Information to accompany resolution (2) The resolution shall be accompanied by proof that (a) the council has made a law respecting the financial
administration of the First Nation under paragraph 9(1)(a) and the law has been approved by the First Nations Financial Management Board; (b) the council has obtained independent legal advice
and independent financial advice with respect to the risks of the payment of the moneys to the First Nation; and (c) the payment of the moneys to the First Nation has
been approved under section 91.
Approval by members 91 (1) If the council of a First Nation intends to request
the payment of moneys under subsection 90(1), the council shall conduct a vote among the First Nation’s eligible voters on the approval of the payment of the moneys. Eligible voters (2) Every First Nation member, whether resident on a reserve of the First Nation or not, is an eligible voter if the member is at least 18 years old on the date of the vote.
Independent legal and financial advice (3) Before conducting the vote under subsection (1), the
council shall obtain independent legal advice and independent financial advice with respect to the risks of the payment of the moneys to the First Nation.
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Information to be provided (4) Before conducting the vote under subsection (1), the council shall also take reasonable measures that are in accordance with the First Nation’s practices to inform eligible voters of (a) their right to vote and the means of exercising that right; (b) the fact that council has obtained the legal and financial advice referred to in subsection (3); (c) the implications of the payment of the moneys and
the reasons why the payment is for the benefit of the First Nation; and (d) the fact that the council has made a law respecting the financial administration of the First Nation under paragraph 9(1)(a).
Majority approval (5) The payment of the moneys to the First Nation is approved if a majority of eligible voters who participated voted to approve the payment. Minimum participation (6) Despite subsection (5), the payment is not approved unless at least 25% of all eligible voters participated in the vote.
Increased percentage (7) The council may, by resolution adopted before the
vote, increase the percentage of eligible voters required under subsection (6). Initial payment of moneys 92 (1) After the resolution is submitted to the Minister
by the council of the First Nation under subsection 90(1), the moneys held by Her Majesty for the First Nation’s use and benefit shall be paid to the First Nation out of the Consolidated Revenue Fund, if the Minister is satisfied that (a) the council has made a law respecting the financial
administration of the First Nation under paragraph 9(1)(a) and the law has been approved by the First Nations Financial Management Board; (b) the council has obtained independent legal advice
and independent financial advice with respect to the risks of the payment of the moneys to the First Nation; and (c) the payment of the moneys to the First Nation has
been approved under section 91.
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Subsequent payment (2) Following a payment of moneys under subsection (1),
all moneys subsequently collected or received by Her Majesty for the use and benefit of the First Nation shall be paid out of the Consolidated Revenue Fund to the First Nation. Subsection (2) ceases to apply (3) Subsection (2) shall cease to apply if the law referred to in paragraph (1)(a) is repealed, and at the time of its repeal, it is not concurrently replaced by a law respecting the financial administration of the First Nation made under paragraph 9(1)(a) that has been approved by the First Nations Financial Management Board.
Liability for future management 93 Following the payment of moneys under section 92, Her Majesty is not liable for the management of those moneys.
Past liability 94 This Act does not affect the liability of Her Majesty or
a First Nation for any act or omission in respect of moneys occurring before a payment referred to in section 93.
Indian Act 95 Sections 61 to 69 of the Indian Act do not apply in respect of moneys paid to a First Nation under section 92 of this Act. 409 Subsection 125(1) of the English version of
the Act is replaced by the following: Right to information 125 (1) At the request of the auditor or examiner of an
institution, the present or former commissioners, directors, officers, employees or agents or mandataries of the institution shall provide any information and explanations, and give access to any records, documents, books, accounts and vouchers of the institution that are under their control, that the auditor or examiner considers necessary to prepare a report required under this Act. 410 Section 136 of the Act is replaced by the following: Limit of liability — commissioner, director, employee, etc. 136 No civil proceedings lie against a commissioner or employee of the First Nations Tax Commission, a director or employee of the First Nations Financial Management Board or a person acting on behalf of the
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Commission or Board for anything done, or omitted to be done, in the exercise or purported exercise in good faith of any power, or in the performance or purported performance in good faith of any duty, of that person in accordance with this Act or regulations made under this Act.
Limit of liability — co-management or third-party management 136.1 Despite anything in federal or provincial law, if the First Nations Financial Management Board has required a First Nation to enter into a co-management arrangement in respect of the First Nation’s local revenues in accordance with section 52 or has assumed management of a First Nation’s local revenues in accordance with section 53, neither the Board nor any director or employee of the Board or person acting on behalf of the Board is by reason of that fact liable for any liability of the First Nation.
Personal liability for costs 136.2 No director or employee of the First Nations Financial Management Board or person acting on behalf of the Board is personally liable for costs (a) awarded in any civil proceedings brought against
any of them in relation to anything done, or omitted to be done, in the exercise or purported exercise of any power, or in the performance or purported performance of any duty, of that person or the Board in accordance with this Act or the regulations made under this Act, unless a court otherwise directs; or (b) awarded against the Board in any civil proceedings. 411 Section 141 of the Act is renumbered as subsection 141(1) and is amended by adding the following:
Amendments to schedule in regulations (2) If the regulations made under subsection (1) include a schedule listing the Aboriginal groups that are subject to those regulations, the Minister may, by order, at the request of the governing body of an Aboriginal group referred to in that subsection, amend the schedule in order to (a) add or change the name of the Aboriginal group;
or (b) delete the name of the Aboriginal group, as long as there are no amounts owing by the Aboriginal group
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to the First Nations Finance Authority that remain unpaid. 412 The Act is amended by adding the following after section 141:
Regulations — organizations referred to in paragraph 50.1(1)(e) 141.1 For the purpose of enabling an organization referred to in paragraph 50.1(1)(e) to benefit from the provisions of this Act, other than Parts 1, 2 and 5, or obtain the services of the First Nations Financial Management Board or the First Nations Finance Authority, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations (a) adapting any provision of this Act or of any regulation made under this Act; and (b) restricting the application of any provision of this
Act or of any regulation made under this Act.
Regulations — joint reserve lands 141.2 For the purpose of enabling a First Nation to benefit from the provisions of this Act, or obtain the services of any body established under this Act, in respect of reserve lands that have been set apart for the use and benefit of that First Nation and one or more other First Nations, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations (a) adapting any provision of this Act or of any regulation made under this Act; and (b) restricting the application of any provision of this
Act or of any regulation made under this Act. Replacement of “aboriginal” 413 The English version of the Act is amended by
replacing “aboriginal” with “Aboriginal” in the following provisions: (a) the preamble; (b) section 3; and (c) section 141.
Replacement of “first nation”, “first nation’s” and “first nations” 414 The English version of the Act is amended by
replacing “first nation”, “first nation’s” and “first nations” with “First Nation”, “First Nation’s” and
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“First Nations”, respectively, in the following provisions: (a) the long title; (b) the preamble; (c) the definitions borrowing member, first nation, local revenues and third-party management in subsection 2(1); (d) section 4; (e) subparagraph 5(1)(e)(vi) and paragraph
5(1)(g); (f) subsections 6(1), (2) and (4); (g) subsections 8(2) and (5); (h) subsections 9(1) and (5); (i) subsection 10(2); (j) subsection 13(1); (k) section 13.1; (l) subsections 14(1) and (1.1) and paragraph 14(2)(a); (m) section 15; (n) subsection 20(5); (o) sections 29 and 30; (p) paragraphs 32(1)(a) and (b); (q) paragraphs 33(1)(a) and (b) and subsections 33(2) and (3); (r) paragraph 35(1)(e); (s) subsection 36(1) and paragraph 36(3)(a); (t) subsection 41(4); (u) sections 49 and 50; (v) sections 51 and 52; (w) subsection 53(1), the portion of subsection 53(2) before paragraph (b) and subsections 53(3) to (6) and (8); (x) section 54; (y) paragraphs 55(1)(c) and (2)(c);
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(z) paragraphs 56(a) and (b); (z.1) the definitions investing member, property tax revenues and representative in section 57; (z.2) paragraph 74(e); (z.3) sections 76 and 77; (z.4) subsection 78(1); (z.5) subsection 86(4); (z.6) sections 137 and 138; and (z.7) sections 145 and 145.1.
DIVISION 13 R.S., c. E-19
Export and Import Permits Act 415 Subsection 6.2(1) of the Export and Import
Permits Act is replaced by the following:
Determination of quantities 6.2 (1) If any goods have been included on the Import Control List under subsection 5(6) or for the purpose of implementing an intergovernmental arrangement or commitment, the Minister may determine import access quantities, or the basis for calculating them, for the purposes of subsection (2) and section 8.3 of this Act and for the purposes of the Customs Tariff.
DIVISION 14
Pay Equity Pay Equity Act Enactment of Act 416 The Pay Equity Act is enacted as follows:
An Act to establish a proactive pay equity regime within the federal public and private sectors
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Short Title Short title 1 This Act may be cited as the Pay Equity Act.
Purpose Purpose 2 The purpose of this Act is to achieve pay equity through proactive means by redressing the systemic gender-based discrimination in the compensation practices and systems of employers that is experienced by employees who occupy positions in predominantly female job classes so that they receive equal compensation for work of equal value, while taking into account the diverse needs of employers, and then to maintain pay equity through proactive means.
Interpretation Definitions 3 (1) The following definitions apply in this Act.
bank rate means the rate of interest established periodically by the Bank of Canada as the minimum rate at which the Bank of Canada makes short term advances to members of the Canadian Payments Association. (taux d’escompte) bargaining agent has the same meaning as in subsection 2(1) of the Federal Public Sector Labour Relations Act or the same meaning as in subsection 3(1) of the Canada Labour Code, as the case may be. (agent négociateur) bargaining unit has the same meaning as in subsection 2(1) of the Federal Public Sector Labour Relations Act or the same meaning as in subsection 3(1) of the Canada Labour Code, as the case may be. (unité de négociation) compensation means any form of remuneration payable for work performed by an employee and includes (a) salaries, commissions, vacation pay, severance pay
and bonuses; (b) payments in kind;
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(c) employer contributions to pension funds or plans,
long-term disability plans and all forms of health insurance plans; and (d) any other advantage received directly or indirectly from the employer. (rémunération)
core public administration has the same meaning as in subsection 11(1) of the Financial Administration Act. (administration publique centrale) dependent contractor has the same meaning as in subsection 3(1) of the Canada Labour Code. (entrepreneur dépendant) employee means (a) a person employed in the public service, other than (i) a person appointed by the Governor in Council under an Act of Parliament to a statutory position described in that Act, (ii) a person locally engaged outside Canada, or (iii) a person employed under a program designated by the employer as a student employment program; (b) an officer or non-commissioned member of the
Canadian Forces; (c) a person employed by an employer referred to in paragraph (2)(e) on or in connection with the operation of any federal work, undertaking or business, as defined in section 2 of the Canada Labour Code, including a private constable, as defined in subsection 3(1) of that Act, other than (i) a person employed under a program designated
by the employer as a student employment program, or (ii) a student employed by the employer solely during the student’s vacation periods; (c.1) a person employed by an employer referred to in paragraph (2)(e.1), other than (i) a person employed under a program designated
by the employer as a student employment program, or (ii) a student employed by the employer solely during the student’s vacation periods;
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(d) in respect of an employer referred to in paragraph
(2)(f), a dependent contractor; (e) a person employed by the government of Yukon; (f) a person employed by the government of the
Northwest Territories; and (g) a person employed by the government of Nunavut.
(employé) employee organization has the same meaning as in subsection 2(1) of the Federal Public Sector Labour Relations Act. (organisation syndicale) group of job classes means a series of job classes that bear a relationship to each other because of the nature of the work required to be performed within each job class in the series and that are organized in successive levels. (groupe de catégories d’emplois) Minister means the member of the Queen’s Privy Council for Canada designated under section 5. (ministre) non-unionized employee means an employee who is not a member of a bargaining unit, other than an employee who occupies a position declared to be a managerial or confidential position as defined in subsection 2(1) of the Federal Public Sector Labour Relations Act or an employee who performs management functions or is employed in a confidential capacity in matters relating to industrial relations. (non syndiqué) Pay Equity Commissioner means the Pay Equity Commissioner appointed under subsection 26(1) of the Canadian Human Rights Act. (Commissaire à l’équité salariale) payroll, in respect of an employer, means the total of all salaries payable to the employer’s employees. (masse salariale) public service means the several positions in or under (a) the departments named in Schedule I to the Financial Administration Act; (b) the other portions of the federal public administration named in Schedule IV to that Act; and (c) the separate agencies named in Schedule V to that Act. (fonction publique)
trade union has the same meaning as in subsection 3(1) of the Canada Labour Code. (syndicat)
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Tribunal means the Canadian Human Rights Tribunal established by section 48.1 of the Canadian Human Rights Act. (Tribunal) unionized employee means an employee who is a member of a bargaining unit that is represented by a bargaining agent. (syndiqué) Employers (2) For the purposes of this Act, each of the following is considered to be an employer: (a) Her Majesty in right of Canada as represented by
the Treasury Board, in respect of the aggregate of the departments and other portions of the federal public administration named in Schedules I and IV, respectively, to the Financial Administration Act, except that the reference to the Royal Canadian Mounted Police in that Schedule IV is deemed to be a reference to the Royal Canadian Mounted Police only in respect of civilian employees appointed or employed in accordance with section 10 of the Royal Canadian Mounted Police Act; (b) Her Majesty in right of Canada as represented by
the Treasury Board, in respect of the Canadian Forces; (c) Her Majesty in right of Canada as represented by
the Treasury Board, in respect of the Royal Canadian Mounted Police, in relation to members as defined in subsection 2(1) of the Royal Canadian Mounted Police Act; (d) in respect of a separate agency, as defined in
subsection 11(1) of the Financial Administration Act, Her Majesty in right of Canada as represented by the separate agency; (e) each person who employs employees in connection with the operation of any federal work, undertaking or business, as defined in section 2 of the Canada Labour Code, other than a work, undertaking or business of a local or private nature in Yukon, the Northwest Territories or Nunavut; (e.1) a corporation established to perform any duty or
function on behalf of the Government of Canada, other than a corporation named in Schedule IV or V of the Financial Administration Act; (f) in respect of a dependent contractor, an employer as defined in paragraph (b) of that expression in subsection 3(1) of the Canada Labour Code; (g) the government of Yukon;
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(h) the government of the Northwest Territories; and (i) the government of Nunavut.
References to employees in regards to Her Majesty in right of Canada (3) For the purposes of this Act, every reference to an employer’s employees is to be read as a reference to, (a) in the case of Her Majesty in right of Canada as
represented by the Treasury Board, as employer in respect of the aggregate of the departments and other portions of the federal public administration referred to in paragraph (2)(a), only employees employed in those departments and other portions, other than members as defined in subsection 2(1) of the Royal Canadian Mounted Police Act; (b) in the case of Her Majesty in right of Canada as
represented by the Treasury Board, as employer in respect of the Canadian Forces, only officers and noncommissioned members of the Canadian Forces; (c) in the case of Her Majesty in right of Canada as
represented by the Treasury Board, as employer in respect of the Royal Canadian Mounted Police, only members as defined in subsection 2(1) of the Royal Canadian Mounted Police Act; and (d) in the case of Her Majesty in right of Canada as
represented by a separate agency, as employer in respect of the separate agency, only employees employed in that separate agency. Group of employers 4 (1) Two or more employers described in any of paragraphs 3(2)(e) to (i) that are subject to this Act may form a group and apply to the Pay Equity Commissioner to have the group of employers recognized as a single employer.
References to employers (2) If a group of employers is recognized by the Pay Equity Commissioner as a single employer under section 106, every reference in sections 19 to 21, 27, 32, 35, 38 to 41, 43 to 50 and 54, subsection 57(1), sections 64, 75, 78, 79 and 82, subsections 85(1) and 104(2), sections 111, 147, 148 and 151, subsection 157(1) and paragraph 181(1)(c) to an employer is, in respect of the group of employers, to be read as a reference to that group of employers, unless the context otherwise requires.
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References to employers (3) If a group of employers is recognized by the Pay Equity Commissioner as a single employer under section 106, every reference in sections 118 to 120, subsections 149(2) and 150(3), paragraph 158(1)(b), subsections 158(2) and (3) and section 168 to an employer may, in respect of the group of employers, is to be read as a reference to that group of employers or to any employer in the group, as the context requires.
Date on which group becomes subject to Act (4) If the Pay Equity Commissioner recognizes a group of employers as a single employer, the date on which the group of employers is considered to have become subject to this Act for the purpose of subsection 55(1) and paragraphs 61(1)(b) and 89(2)(b) is the date chosen by that Commissioner.
Designation of Minister Designation of Minister 5 The Governor in Council may, by order, designate a
member of the Queen’s Privy Council for Canada as the Minister for the purposes of this Act.
Application Employers subject to Act on coming into force 6 The following employers become subject to this Act on
the date on which this section comes into force: (a) an employer referred to in any of paragraphs
3(2)(a) to (d) that (i) is considered under subparagraph 8(a)(i) to have 10 to 99 employees, or (ii) is considered under subparagraph 8(b)(i) to
have 100 or more employees; and (b) an employer referred to in any of paragraphs 3(2)(e) to (i) that (i) is considered under subparagraph 9(a)(i) to have 10 to 99 employees, or (ii) is considered under subparagraph 9(b)(i) to
have 100 or more employees.
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Later date in public sector — 10 to 99 employees 7 (1) An employer referred to in any of paragraphs
3(2)(a) to (d) that is considered under subparagraph 8(a)(ii) to have 10 to 99 employees becomes subject to this Act on the first day of the fiscal year immediately after the fiscal year in which the average of the number of the employer’s employees was at least 10 but less than 100. Public sector — 100 or more employees (2) An employer referred to in any of paragraphs 3(2)(a)
to (d) that is considered under subparagraph 8(b)(ii) to have 100 or more employees becomes subject to this Act on the first day of the fiscal year immediately after the fiscal year in which the average of the number of the employer’s employees was 100 or more. Private sector and territorial governments — 10 to 99 employees (3) An employer referred to in any of paragraphs 3(2)(e)
to (i) that is considered under subparagraph 9(a)(ii) to have 10 to 99 employees becomes subject to this Act on January 1 of the calendar year immediately after the calendar year in which the average of the number of the employer’s employees was at least 10 but less than 100. Private sector and territorial governments — 100 or more employees (4) An employer referred to in any of paragraphs 3(2)(e)
to (i) that is considered under subparagraph 9(b)(ii) to have 100 or more employees becomes subject to this Act on January 1 of the calendar year immediately after the calendar year in which the average of the number of the employer’s employees was more than 100. Determination of number of employees — public sector 8 For the purpose of sections 6 and 7 (a) an employer referred to in any of paragraphs
3(2)(a) to (d) is considered to have 10 to 99 employees if (i) the average of the number of the employer’s employees in the fiscal year immediately before the fiscal year in which this section comes into force is at least 10 but less than 100, or (ii) the average of the number of the employer’s employees in the fiscal year in which this section comes into force or in any subsequent fiscal year is at least 10 but less than 100; and
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(b) an employer referred to in any of paragraphs
3(2)(a) to (d) is considered to have 100 or more employees if (i) the average of the number of the employer’s employees in the fiscal year immediately before the fiscal year in which this section comes into force is 100 or more, or (ii) the average of the number of the employer’s employees in the fiscal year in which this section comes into force or in any subsequent fiscal year is 100 or more.
Determination of number of employees — private sector and territorial governments 9 For the purpose of sections 6 and 7 (a) an employer referred to in any of paragraphs
3(2)(e) to (i) is considered to have 10 to 99 employees if (i) the average of the number of the employer’s employees in the calendar year immediately before the calendar year in which this section comes into force is at least 10 but less than 100, or (ii) the average of the number of the employer’s employees in the calendar year in which this section comes into force or in any subsequent calendar year is at least 10 but less than 100; and (b) an employer referred to in any of paragraphs 3(2)(e) to (i) is considered to have 100 or more employees if (i) the average of the number of the employer’s employees in the calendar year immediately before the calendar year in which this section comes into force is 100 or more, or (ii) the average of the number of the employer’s employees in the calendar year in which this section comes into force or in any subsequent calendar year is 100 or more.
Exemption 10 The governments of Yukon, the Northwest Territories
and Nunavut are exempt from the application of this Act until the date that the Governor in Council may, by order, specify in respect of that government.
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Exemption 11 (1) Indigenous governing bodies that are employers
are exempt from the application of this Act until the date that the Governor in Council may, by order, specify.
Definition of Indigenous governing body (2) In this section, Indigenous governing body means a council, government or other entity that is authorized to act on behalf of an Indigenous group, community or people that holds rights recognized and affirmed by section 35 of the Constitution Act, 1982.
PART 1
Pay Equity Plan Requirement to establish plan 12 Every employer must establish a pay equity plan in accordance with this Act in respect of its employees.
Requirement to establish plan — group of employers 13 Every group of employers must establish a pay equity
plan in accordance with this Act in respect of the employees of the employers in the group. Notice — employers referred to in subsection 16(1) 14 (1) An employer referred to in subsection 16(1) must
post a notice (a) setting out its obligation (i) to establish a pay equity plan, and (ii) to make all reasonable efforts to establish a pay equity committee for that purpose; (b) setting out the requirements for the committee’s
membership; (c) informing its non-unionized employees, if any, of their right to designate the committee members who will represent them; and (d) informing its unionized employees, if any, that their bargaining agent will select the committee members who will represent the employees who are members of any bargaining unit represented by that bargaining agent.
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Notice — employers referred to in subsection 16(2) (2) An employer referred to in subsection 16(2) must post a notice (a) setting out its obligation to establish a pay equity plan; and (b) if it has decided to establish a pay equity committee, (i) setting out the requirements for the committee’s membership, and (ii) informing its employees of their right to designate the committee members who will represent them. Notice — group of employers referred to in subsection 17(1) 15 (1) Each employer that is in a group of employers referred to in subsection 17(1) must post a notice (a) indicating that it is in a group of employers; (b) setting out the group’s obligation (i) to establish a pay equity plan, and (ii) to make all reasonable efforts to establish a pay equity committee for that purpose; (c) setting out the requirements for the committee’s
membership; (d) informing the employer’s non-unionized employees, if any, of their right to designate the committee members who will represent the non-unionized employees of all of the employers in the group of employers; and (e) informing the employer’s unionized employees, if any, that their bargaining agent will select the committee members who will represent the employees — of all of the employers in the group of employers — who are members of any bargaining unit represented by that bargaining agent.
Notice — group of employers referred to in subsection 17(2) (2) Each employer that is in a group of employers referred to in subsection 17(2) must post a notice (a) indicating that it is in a group of employers; (b) setting out the group’s obligation to establish a pay equity plan; and
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(c) if the group has decided to establish a pay equity committee, (i) setting out the requirements for the committee’s membership, and (ii) informing the employer’s employees of their
right to designate the committee members who will represent the employees of all of the employers in the group of employers. Requirement to establish pay equity committee 16 (1) The following employers must, in respect of the
pay equity plan that the employer is required to establish, make all reasonable efforts to establish a pay equity committee: (a) an employer that is considered to have 100 or more employees for the purpose of section 6 or 7, as the case may be; or (b) an employer that is considered to have 10 to 99 employees for the purpose of section 6 or 7, as the case may be, if some or all of its employees were unionized employees on the date on which the employer became subject to this Act.
Voluntary establishment of pay equity committee (2) An employer that is considered to have 10 to 99 employees for the purpose of section 6 or 7, as the case may be, may, on its own initiative or at the request of an employee, decide to establish a pay equity committee if all of its employees were non-unionized employees on the date on which the employer became subject to this Act.
Notice to Pay Equity Commissioner (3) An employer referred to in subsection (2) that establishes a pay equity committee must notify the Pay Equity Commissioner that it has done so.
Requirement to establish pay equity committee — group of employers 17 (1) The following groups of employers must, in respect of the pay equity plan that the group is required to establish, make all reasonable efforts to establish a pay equity committee: (a) a group of employers that is considered under section 18 to have 100 or more employees; or (b) a group of employers that is considered under section 18 to have 10 to 99 employees, if at least one of the
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employers in the group had unionized employees on the date on which it became subject to this Act. Voluntary establishment of pay equity committee (2) A group of employers that is considered under section 18 to have 10 to 99 employees, may, on its own initiative or at the request of an employee, decide to establish a pay equity committee if each of the employers in the group had only non-unionized employees on the date on which it became subject to this Act.
Notice to Pay Equity Commissioner (3) A group of employers referred to in subsection (2) that establishes a pay equity committee must notify the Pay Equity Commissioner that it has done so.
Number of employees — group of employers 18 For the purpose of section 17, (a) a group of employers is considered to have 100 or more employees if the sum of the average of the number of employees of each of the employers in the group — that average, for each of those employers, being the average of the number described in paragraph 9(a) or (b) that determined the date on which the employer became subject to this Act — is 100 or more; and (b) a group of employers is considered to have 10 to 99 employees if the sum of the average of the number of employees of each of the employers in the group — that average, for each of those employers, being the average of the number described in paragraph 9(a) that determined the date on which the employer became subject to this Act — is at least 10 but less than 100.
Composition of committee 19 (1) A pay equity committee is to be composed of at
least three members and must also meet the following requirements: (a) at least two-thirds of the members must represent
the employees to whom the pay equity plan relates; (b) at least 50% of the members must be women; (c) at least one member must be a person selected by
the employer to represent it; (d) if some or all of the employees to whom the pay equity plan relates are unionized employees, there must be at least the same number of members to represent those employees as there are bargaining agents,
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with each bargaining agent selecting at least one person to be a member and to represent employees who are members of any bargaining unit represented by that bargaining agent; and (e) if some or all of the employees to whom the pay equity plan relates are non-unionized employees, at least one member must be a person selected by those employees to represent them.
Non-unionized employees (2) Non-unionized employees must select members to
represent them by a majority of votes. Committee cannot be established (3) If the employer is unable to establish a pay equity committee that meets the requirements set out in any of paragraphs (1)(a), (b), (d) and (e), it must apply to the Pay Equity Commissioner for authorization to establish a committee with different requirements than the ones set out in that paragraph.
Vote 20 (1) The members who represent employees have, as
a group, one vote and the members who represent the employer have, as a group, one vote. A decision of a group counts as a vote only if it is unanimous. If the members who represent employees cannot, as a group, reach a unanimous decision on a matter, that group forfeits its right to vote and the vote of the group of members who represent the employer prevails.
Minimum composition required for vote (2) The pay equity committee may hold a vote only if
there is present for it (a) at least one member who represents the employer; (b) for each bargaining agent, if any, that selected members, at least one such member; and (c) one member who represents non-unionized employees, if any. Directions from employer 21 (1) An employer must give to any member of a pay
equity committee who represents the employer sufficient direction to permit the member to perform their work as the employer’s representative on the committee.
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Directions from bargaining agent (2) A bargaining agent must give to any member of a pay
equity committee who represents employees who are members of any bargaining unit represented by the bargaining agent sufficient direction to permit the member to perform their work as those employees’ representative on the committee.
Measures to facilitate the selection of members 22 (1) To facilitate the selection of employee representatives on a pay equity committee, an employer must make available, as necessary, its premises and equipment and must permit its employees to take time away from their work, as required, to participate in the selection process.
Measures to support work of committee (2) Once the pay equity committee is established, the employer must make available, as necessary, its premises and equipment for the work of the committee and must permit employees who are members of the committee to take time away from their work, as required, to participate in training sessions and meetings of the committee and to perform their work as a member of the committee.
Employee deemed at work (3) An employee who takes time away from their work in accordance with subsection (1) or (2) is deemed to be at work for all purposes.
Requirement to provide information — employer 23 (1) An employer must provide the pay equity committee with any information in the employer’s possession that the committee considers necessary for the establishment of the pay equity plan. Requirement to provide information — employees and bargaining agents (2) Every employee to whom the pay equity plan relates
and, if some of those employees are unionized employees, every bargaining agent that represents those unionized employees, must provide the pay equity committee with any information within their knowledge or control that the committee considers necessary for the establishment of the pay equity plan. Requirement to keep information confidential — committee members 24 (1) Each person who is or was a member of a pay equity committee to which information is provided in accordance with section 23 must keep confidential — except for the purpose for which it is provided — any of the
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information that is specified by the employer, employee or bargaining agent, as the case may be, as being confidential. Employers and bargaining agents (2) Each employer and each bargaining agent that receives, from a member of a pay equity committee, information that the member is required under subsection (1) to keep confidential, must also keep the information confidential.
Notice of establishment of plan without committee 25 If an employer, despite having made all reasonable
efforts, is unable to establish a pay equity committee, the employer must apply to the Pay Equity Commissioner for authorization to establish the pay equity plan without a pay equity committee. If that authorization is granted, the employer must post a notice informing the employees to whom the pay equity plan relates that the employer will establish the pay equity plan without a pay equity committee. Notice of establishment of plan without committee — group of employers 26 If a group of employers, despite having made all reasonable efforts, is unable to establish a pay equity committee, the group must apply to the Pay Equity Commissioner for authorization to establish the pay equity plan without a committee. If that authorization is granted, each employer in the group must post a notice informing its employees to whom the pay equity plan relates that the group of employers will establish the pay equity plan without a committee. Committee does not meet requirement after establishment 27 If a pay equity committee established by an employer does not, at any time after it has been established, meet the requirements set out in any of paragraphs 19(1)(a), (b), (d) and (e), the employer must apply to the Pay Equity Commissioner for authorization for the continuation of the committee with different requirements than the ones set out in that paragraph.
Committee cannot perform work 28 If, at any time after establishing a pay equity committee, an employer is of the opinion that the committee is unable to perform its work, the employer may apply to the Pay Equity Commissioner for authorization to establish the pay equity plan without a committee. If that authorization is granted, the employer must post a notice informing the employees to whom the pay equity plan relates that the employer will establish the pay equity plan without a committee.
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Committee cannot perform work — group of employers 29 If, at any time after establishing a pay equity committee, a group of employers is of the opinion that the committee is unable to perform its work, the group may apply to the Pay Equity Commissioner for authorization to establish the pay equity plan without a committee. If that authorization is granted, each employer in the group must post a notice informing its employees to whom the pay equity plan relates that the group of employers will establish the pay equity plan without a committee.
Multiple plans 30 (1) An employer referred to in subsection 16(1) or
(3), a bargaining agent for any unionized employees of the employer or a non-unionized employee of the employer may apply to the Pay Equity Commissioner to approve the establishment of more than one pay equity plan. Multiple plans — group of employers (2) A group of employers referred to in subsection 17(1)
or (3), a bargaining agent for any unionized employees of an employer that is in the group or a non-unionized employee of an employer that is in the group may apply to the Pay Equity Commissioner to approve the establishment of more than one pay equity plan. Application — required information (3) The employer, group of employers, bargaining agent
or employee, as the case may be, must, in the application, (a) indicate the number of pay equity plans being proposed; and (b) identify the employer’s employees — or, if the employer is in a group of employers, all of the employees of the employers in the group — to whom each pay equity plan would relate. Evidence and representations (4) The Pay Equity Commissioner must give an opportunity to make representations, in the manner that he or she specifies, to the applicant, to the employer or group of employers, if it is not the applicant, and to any bargaining agents and non-unionized employees that are not the applicant and that the Pay Equity Commissioner considers would be affected by the application.
Denial of application (5) The Pay Equity Commissioner must deny the application if he or she is of the opinion that, if more than one pay equity plan were to be established it would not be
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possible for the employer or group of employers, or a pay equity committee, as the case may be, to identify enough predominantly male job classes for a comparison of compensation to be made under section 47 in respect of each of those pay equity plans. Approval of application (6) If the Pay Equity Commissioner approves the application, the employer or group of employers, as the case may be, must establish, in accordance with this Act, each of the pay equity plans whose establishment is approved.
PART 2
Process for Establishment of Pay Equity Plan Purpose Steps to be followed 31 The purpose of this Part is to set out the steps leading
to the establishment of a pay equity plan.
Identification of Job Classes Job classes 32 An employer — or, if a pay equity committee has been established, that committee — must start by identifying the job class of positions occupied or that may be occupied by employees to whom the pay equity plan relates. Subject to section 34, positions are considered to be in the same job class if (a) they have similar duties and responsibilities; (b) they require similar qualifications; and (c) they are part of the same compensation plan and are within the same range of salary rates.
One-position job classes 33 A job class may consist of only one position.
Job classes in core public administration 34 Positions in the core public administration that are at
the same group and level comprise a single job class.
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Determination of Predominantly Female and Predominantly Male Job Classes Determination 35 Once an employer — or, if a pay equity committee has
been established, that committee — has identified all of the job classes under section 32, it must determine which of them are predominantly female job classes and which of them are predominantly male job classes. Predominantly female job classes 36 A job class is considered to be a predominantly female job class if (a) at least 60% of the positions in the job class are occupied by women; (b) historically, at least 60% of the positions in the job class were occupied by women; or (c) the job class is one that is commonly associated with women due to gender-based occupational stereotyping.
Predominantly male job classes 37 A job class is considered to be a predominantly male
job class if (a) at least 60% of the positions in the job class are occupied by men; (b) historically, at least 60% of the positions in the job class were occupied by men; or (c) the job class is one that is commonly associated with men due to gender-based occupational stereotyping.
Group of job classes 38 (1) An employer — or, if a pay equity committee has been established, that committee — may treat a group of job classes as a single predominantly female job class if at least 60% of the positions in the group are occupied by women.
Interpretation (2) If an employer or pay equity committee, as the case may be, treats a group of job classes as a single
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predominantly female job class, this Act applies in respect of the group of job classes as if it were a single predominantly female job class, unless the context otherwise requires. Notice to Pay Equity Commissioner 39 If an employer — or, if a pay equity committee has been established, that committee — determines under section 35 that there is at least one predominantly female job class but that there are no predominantly male job classes, and no regulations have been made under paragraph 181(1)(c), the employer must notify the Pay Equity Commissioner of that determination.
Application of regulations 40 If regulations have been made under paragraph 181(1)(c), those regulations apply in place of sections 41 to 50.
Determination of Value of Work Determination 41 (1) If an employer — or, if a pay equity committee
has been established, that committee — determines under section 35 that there is at least one predominantly female job class and at least one predominantly male job class, the employer or committee, as the case may be, must determine the value of the work performed in each of the predominantly female and predominantly male job classes determined under that section. Value already determined (2) For greater certainty, an employer referred to in any of paragraphs 3(2)(a) to (d) or a pay equity committee established by such an employer, as the case may be, may determine that the value of the work performed in each of the predominantly female and predominantly male job classes determined under section 35 is the value that has already been determined by means of a method that complies with the requirements set out in sections 42 and 43 and any other requirements that are prescribed by regulation.
Group of job classes (3) If an employer or pay equity committee, as the case may be, treats a group of job classes as a predominantly female job class in accordance with section 38, the value of the work performed in that job class is considered to be the value of the work performed in the individual predominantly female job class within the group that has the greatest number of employees.
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Criterion 42 The criterion to be applied in determining the value
of the work performed is the composite of the skill required to perform the work, the effort required to perform the work, the responsibility required in the performance of the work and the conditions under which the work is performed. Method 43 In addition, an employer — or, if a pay equity committee has been established, that committee — must, to determine the value of the work performed, use a method that (a) does not discriminate on the basis of gender; and (b) makes it possible to determine the relative value of
the work performed in all of the predominantly female and predominantly male job classes determined under section 35.
Calculation of Compensation Calculation 44 (1) An employer — or, if a pay equity committee has been established, that committee — must calculate the compensation, expressed in dollars per hour, associated with each job class for which it has determined, under section 41, the value of the work performed.
Group of job classes (2) If an employer or pay equity committee, as the case may be, treats a group of job classes as a predominantly female job class in accordance with section 38, the compensation associated with that job class is considered to be the compensation associated with the individual predominantly female job class within the group that has the greatest number of employees.
Salary (3) For the purpose of determining salary in the calculation of the compensation associated with a job class, the salary at the highest rate in the range of salary rates for positions in the job class is to be used.
Exclusions from compensation 45 An employer — or, if a pay equity committee has been
established, that committee — may exclude from the calculation of compensation, with respect to each job class in respect of which compensation is required to be calculated, any form of compensation that is equally available,
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and provided without discrimination on the basis of gender, in respect of all of those job classes.
Differences in compensation excluded 46 An employer — or, if a pay equity committee has been established, that committee — must exclude from the calculation of compensation associated with a job class any differences in compensation that either increase or decrease compensation in any or all positions in that job class as compared with the compensation that would otherwise be associated with the position, if the differences are based on any one or more of the following factors and those factors have been designed and are applied so as not to discriminate on the basis of gender: (a) the existence of a system of compensation that is based on seniority or length of service; (b) the practice of temporarily maintaining an employee’s compensation following their reclassification or demotion to a position that has a lower rate of compensation until the rate of compensation for the position is equivalent to or greater than the rate of compensation payable to the employee immediately before the reclassification or demotion; (c) a shortage of skilled workers that causes an employer to temporarily increase compensation due to its difficulty in recruiting or retaining employees with the requisite skills for positions in a job class; (d) the geographic area in which an employee works; (e) the fact that an employee is in an employee development or training program and receives compensation at a rate different than that of an employee doing the same work in a position outside the program; (f) the non-receipt of compensation — in the form of
benefits that have a monetary value — due to the temporary, casual or seasonal nature of a position; (g) the existence of a merit-based compensation plan that is based on a system of formal performance ratings and that has been brought to the attention of the employees; or (h) the provision of compensation for extra-duty services, including compensation for overtime, shift work, being on call, being called back to work and working or travelling on a day that is not a working day.
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Comparison of Compensation Comparison 47 An employer — or, if a pay equity committee has been established, that committee — that has calculated under section 44 the compensation associated with each job class must, using the compensation so calculated, compare, in accordance with sections 48 to 50, the compensation associated with the predominantly female job classes with the compensation associated with the predominantly male job classes, for the purpose of determining whether there is any difference in compensation between those job classes.
Compensation comparison methods 48 (1) The comparison of compensation must be made in accordance with the equal average method set out in section 49 or the equal line method set out in section 50.
Other methods (2) Despite subsection (1), (a) if an employer determines that neither of the methods referred to in that subsection can be used, the employer must (i) apply to the Pay Equity Commissioner for authorization to use a method for the comparison of compensation that is prescribed by regulation or, if the regulations do not prescribe a method or the employer is of the opinion that the prescribed method cannot be used, a method that it proposes, and (ii) use the method for the comparison of compensation that the Pay Equity Commissioner authorizes; and (b) if a pay equity committee determines that neither
of the methods referred to in that subsection can be used, the committee must use a method for the comparison of compensation that is prescribed by regulation or, if the regulations do not prescribe a method or the committee is of the opinion that the prescribed method cannot be used, a method that it considers appropriate. Equal average method 49 (1) An employer or pay equity committee, as the case may be, that uses the equal average method of comparison of compensation must apply the following rules: (a) the average compensation associated with the predominantly female job classes within a band — or, if
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there is only one such job class within a band, the compensation associated with that job class — is to be compared to (i) if there is more than one predominantly male job class within the band, the average compensation associated with the predominantly male job classes within the band, (ii) if there is only one predominantly male job class within the band, the compensation associated with that job class, or (iii) if there are no predominantly male job classes
within the band, the compensation calculated under paragraph (b); (b) the compensation for the purpose of subparagraph
(a)(iii) is the following: (i) the amount determined by the formula (A × B)/C
where A
is the average compensation associated with the predominantly male job classes — or if there is only one such job class, the compensation associated with that job class — that are within the band that is closest to the band within which the predominantly female job class or classes are located,
B
is the average value of the work performed in the predominantly female job classes within the band or, if there is only one such job class, the value of the work performed in that job class, and
C
is the average value of the work performed in the predominantly male job classes within the band referred to in the description of A or, if there is only one such job class, the value of the work performed in that job class, or
(ii) despite subparagraph (i), if there is at least one predominantly male job class within each of two bands that are equidistant from the band within which the predominantly female job class or classes are located, and there is no other band containing at least one predominantly male job class that is closer to that band, the amount determined by the formula (A + B)/2
where A
is the average compensation associated with the predominantly male job classes within one
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of the two bands or, if there is only one such job class, the compensation associated with that job class, and B
is the average compensation associated with the predominantly male job classes within the other band or, if there is only one such job class, the compensation associated with that job class;
(c) the compensation associated with a predominantly female job class within a band is to be increased only if (i) that compensation is lower than the compensation or average compensation referred to subparagraph (a)(i), (ii) or (iii), as the case may be, and (ii) the average compensation associated with the predominantly female job classes within the band — or, if there is only one such job class, the compensation associated with that job class — is lower than the compensation or average compensation referred to subparagraph (a)(i), (ii) or (iii), as the case may be; (d) if the compensation associated with a predominantly female job class within a band is to be increased, the increase is to be determined by multiplying the factor calculated in accordance with the regulations by an amount equal to the difference between the compensation associated with the job class and the compensation or average compensation referred to subparagraph (a)(i), (ii) or (iii), as the case may be; and (e) an increase in compensation associated with the
predominantly female job class or classes within a band is to be made in such a way that, after the increase, the average compensation associated with the predominantly female job classes within the band — or, if there is only one such job class, the compensation associated with that job class — is equal to the compensation or average compensation referred to subparagraph (a)(i), (ii) or (iii), as the case may be.
Definition of band (2) In this section, band means a range, as determined by an employer or pay equity committee, as the case may be, of values of work that the employer or committee considers comparable.
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Equal line method 50 (1) An employer or pay equity committee, as the case
may be, that uses the equal line method of comparison of compensation must apply the following rules: (a) a female regression line must be established for
the predominantly female job classes and a male regression line must be established for the predominantly male job classes; (b) the compensation associated with a predominantly female job class is to be increased only if (i) the female regression line is entirely below the
male regression line, and (ii) the predominantly female job class is located
below the male regression line; (c) if the compensation associated with a predominantly female job class is to be increased, the increase is to be determined by multiplying the factor calculated in accordance with the regulations by an amount equal to the difference between the compensation associated with the predominantly female job class and the compensation associated with a predominantly male job class, were such a job class located on the male regression line, in which the value of the work performed is equal to that of the predominantly female job class; and (d) an increase in compensation associated with the predominantly female job classes is to be made in such a way that, after the increase, the female regression line coincides with the male regression line.
Crossed regression lines (2) Despite paragraphs (1)(b) to (d), if the female regression line crosses the male regression line, an employer or pay equity committee, as the case may be, must apply the rules for the comparison of compensation that are prescribed by regulation.
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Contents and Posting Contents of plan 51 A pay equity plan must (a) indicate the number of pay equity plans required to be established in respect of the employer’s employees or, if the employer is in a group of employers, in respect of the employees of the employers in the group; (b) indicate the number of employees that the employer — or, in the case of a group of employers, each employer in the group — was considered to have for the purpose of determining whether a pay equity committee was required to be established in respect of the pay equity plan; (c) indicate whether a pay equity committee has been established and, if so, whether it meets the requirements set out in subsection 19(1) or, if not, whether the employer or group of employers, as the case may be, obtained the authorization of the Pay Equity Commissioner to establish a pay equity committee with different requirements; (d) set out a list of the job classes that have been identified to be job classes of positions occupied or that may be occupied by employees to whom the pay equity plan relates; (e) indicate whether any job classes referred to in
paragraph (d) were determined to be predominantly female job classes and, if so, set out a list of those job classes; (f) indicate whether any job classes referred to in
paragraph (d) were determined to be predominantly male job classes and, if so, set out a list of those job classes; (g) indicate whether a group of job classes has been treated as a single predominantly female job class and, if so, set out a list of the job classes referred to in paragraph (d) that are included in the group of job classes and identify the individual predominantly female job class within the group that was used for the purpose of subsections 41(3) and 44(2); (h) if there was a determination of the value of work
performed in certain job classes, then, for each of those job classes, describe the method of valuation that was used and set out the results of the valuation; (i) indicate any job classes in which differences in compensation have been excluded from the
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calculation of compensation under section 46 and give the reasons why; (j) if a comparison of compensation was made, indicate which of the methods referred to in subsection 48(1) was used to make the comparison — or, if neither was used, explain why not and describe the method that was used — and set out the results of the comparison; (k) identify each predominantly female job class that requires an increase in compensation under this Act and describe how the employer — or, in the case of a group of employers, each employer in the group — will increase the compensation in that job class and the amount, in dollars per hour, of the increase; (l) set out the date on which the increase in compensation, or the first increase, as the case may be, is payable under this Act; and (m) provide information on the dispute resolution
procedures that are available under Part 8 to employees to whom the pay equity plan relates, including any timelines. Draft pay equity plan and notice 52 Once an employer — or, if a pay equity committee has been established, that committee — has prepared a draft of the pay equity plan, the employer must post the draft as well as a notice informing employees to whom it relates of their right to provide the employer or committee, as the case may be, with comments on the draft and the time within which and the manner in which they may exercise that right.
Draft pay equity plan and notice — group of employers 53 (1) Once a group of employers — or, if a pay equity committee has been established, that committee — has prepared a draft of the pay equity plan, each employer in the group must post the draft as well as a notice informing the employer’s employees to whom it relates of their right to provide that group of employers or that committee, as the case may be, with comments on the draft and the time within which and the manner in which they may exercise that right.
Same-day posting (2) Employers that are in a group of employers must all
post the draft pay equity plan on the same day.
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Written comments 54 (1) Employees to whom the draft pay equity plan relates have 60 days following the day on which it is posted to provide the employer — or, if a pay equity committee has been established, that committee — with written comments on it.
Consideration of comments (2) The employer or pay equity committee, as the case may be, must consider any comments that have been provided under subsection (1) when preparing the final version of the pay equity plan.
Final version — three-year maximum 55 (1) An employer — or, in the case of a group of employers, each employer in the group — must post the final version of the pay equity plan no later than the third anniversary of the date on which the employer or the group of employers, as the case may be, became subject to this Act.
Same-day posting (2) Employers that are in a group of employers must all post the final version of the pay equity plan on the same day.
Notice of increases 56 (1) An employer must post, before the date on which
an increase in compensation — and any lump sum — is payable under section 61 or 62, a notice indicating the following: (a) if the pay equity plan was posted in accordance
with section 55 or paragraph 94(1)(b), (i) the date on which any increase in compensation is payable under subsection 61(1), and (ii) if the employer has chosen to phase in the increase in accordance with subsection 61(2), the dates on which each increase will be made and the percentage of the increase referred to in paragraph 51(k) that each increase represents; and (b) if the pay equity plan was posted in accordance
with subsection 57(2), (i) the date on which any increase in compensation under subsection 62(1) and any lump sum under subsection 62(2) or (3) is payable, and (ii) if the employer has chosen to phase in the increase in accordance with subsection 62(4), the dates on which each increase will be made and the
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percentage of the increase referred to in paragraph 51(k) that each increase represents.
Notice for longer phase-in period (2) If an employer is authorized by the Pay Equity Commissioner to phase in the increase in compensation over a longer phase-in period than the one set out in paragraph 61(2)(c) or (d) or 62(4)(e) or (f), as the case may be, the employer must post, as soon as feasible after obtaining the authorization, a notice indicating the new dates on which the increases will be made and the percentage of the increase referred to in paragraph 51(k) that each increase represents. Extension of time limit for posting 57 (1) An employer may apply to the Pay Equity Commissioner for an extension of the period set out in subsection 55(1) or paragraph 94(1)(b), as the case may be, for the posting of a final pay equity plan. Authorization of Pay Equity Commissioner (2) If the Pay Equity Commissioner authorizes an extension, the employer — or, in the case of a group of employers, each employer in the group — must (a) post, as soon as feasible after obtaining the authorization, a notice indicating the date on which the extended period ends; and (b) despite subsection 55(1) and paragraph 94(1)(b), post the final pay equity plan within the extended period.
Same-day posting (3) Employers that are in a group of employers must all
post the final version of the pay equity plan on the same day. Establishment of pay equity plan 58 An employer is deemed to have established a pay equity plan on the day on which it posts the pay equity plan in accordance with subsection 55(1) or 57(2) or paragraph 94(1)(b), as the case may be.
Establishment of pay equity plan — group of employers 59 A group of employers is deemed to have established a pay equity plan on the day on which each employer in the group posts the pay equity plan in accordance with subsections 55(1) and (2) or 57(2) and (3), as the case may be.
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Increases in Compensation Obligation to increase compensation 60 If a pay equity plan posted by an employer in accordance with section 55, subsection 57(2) or paragraph 94(1)(b), as the case may be, discloses differences in compensation between predominantly female job classes and predominantly male job classes or, if there are no predominantly male job classes, differences in compensation that are determined in accordance with regulations made under paragraph 181(1)(c), the employer must increase — in accordance with the provisions of the pay equity plan that meet the requirements set out in paragraph 51(k) — the compensation that is payable to its employees who occupy positions in the predominantly female job classes for which an increase in compensation is required to be made under that pay equity plan. Date payable — plan posted under section 55 or paragraph 94(1)(b) 61 (1) In the case of an employer that posted a pay equity plan in accordance with section 55 or paragraph 94(1)(b), as the case may be, the increase in compensation required to be made under section 60 is payable, (a) subject to paragraph (b), (i) if the pay equity plan was posted in accordance
with subsection 55(1), on the day after the third anniversary of the date on which the employer became subject to this Act, or (ii) if the pay equity plan was posted in accordance with paragraph 94(1)(b), on the day after the day that is 18 months after the date on which the employer became subject to this Act; or (b) in the case of an employer that is in a group of employers, on the day after the third anniversary of the date on which the group of employers became subject to this Act.
Phase in of increase (2) Despite subsection (1), if an employer posted a pay equity plan in accordance with section 55 or paragraph 94(1)(b), as the case may be — or posted, on the same day, more than one pay equity plan in accordance with that section or paragraph — and if the total amount, in dollars, of the increase in compensation required to be made by the employer under section 60 in respect of all employees to whom the pay equity plan or plans relate is, for the year in which the increase is required to be made under subsection (1), more than 1% of the employer’s
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payroll for the year that is immediately before that year, the employer may choose to phase in the increase in respect of that plan or those plans, in which case (a) the employer must establish, in accordance with
the following, a schedule of increases for the phase-in period: (i) the increases (A) are to begin on the day after the third anniversary of the date referred to in subparagraph (1)(a)(i) or paragraph (1)(b), as the case may be, and end on the day on which the phase-in period ends, if the pay equity plan or plans were posted in accordance with section 55, or (B) are to begin on the day after the day that is
18 months after the date on which the employer became subject to this Act and end on the day on which the phase-in period ends, if the pay equity plan or plans were posted in accordance with paragraph 94(1)(b), (ii) each increase is to be made on the anniversary date of the previous increase, and (iii) for each year in which an increase is to be
made, the total amount, in dollars, of the increase in compensation required to be made by the employer in respect of all employees to whom the pay equity plan or plans relate is to be equal to or more than 1% of the employer’s payroll for the year that is immediately before the year in which the increase is required to be made under subsection (1), except for the final increase, which is, in respect of all employees, to be in an amount that is sufficient to eliminate the differences in compensation; (b) the employer must make the increases in accordance with the schedule; (c) if the employer is considered to have 100 or more
employees for the purpose of section 6 or 7, as the case may be, it must make the final increase no later than (i) the day after the sixth anniversary of the date referred to in subparagraph (1)(a)(i) or paragraph (1)(b), as the case may be, if the pay equity plan or plans were posted in accordance with section 55, or (ii) the day after the day that is 54 months after the
date on which the employer became subject to this Act, if the pay equity plan or plans were posted in accordance with paragraph 94(1)(b); and
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(d) if the employer is considered to have 10 to 99 employees for the purpose of section 6 or 7, as the case may be, it must make the final increase no later than (i) the day after the eighth anniversary of the date
referred to in subparagraph (1)(a)(i) or paragraph (1)(b), as the case may be, if the pay equity plan or plans were posted in accordance with section 55, or (ii) the day after the day that is 78 months after the
date on which the employer became subject to this Act, if the pay equity plan or plans were posted in accordance with paragraph 94(1)(b).
Definition of year (3) For the purpose of subsection (2), year means, (a) in the case of an employer referred to in any of paragraphs 3(2)(a) to (d), its fiscal year; and (b) in the case of an employer referred to in any of paragraphs 3(2)(e) to (i), the calendar year.
Date payable — plan posted under subsection 57(2) 62 (1) In the case of an employer that posted a pay equity plan in accordance with subsection 57(2), the increase in compensation required to be made under section 60 is payable on the day after the day on which the employer posted the pay equity plan in accordance with subsection 57(2).
Lump sum (2) In the case of an employer that, but for the authorization referred to in subsection 57(2), would have been required to post a pay equity plan under section 55, the employer is, on the day on which compensation is required to be increased under subsection (1), also required to pay to each of its employees referred to in section 60, as a lump sum — for the period beginning on the day after the third anniversary of the date referred to in subparagraph 61(1)(a)(i) or paragraph 61(1)(b), as the case may be, and ending on the day after the day on which the employer posted the pay equity plan in accordance with subsection 57(2), or for any shorter period within that period during which the employee occupied a position referred to in section 60 — an amount in dollars
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equal to the increase in compensation that would have been payable to the employee had that increase been made starting on the day after the third anniversary of the date referred to in subparagraph 61(1)(a)(i) or paragraph 61(1)(b). Lump sum — person that carried out or operated provincial business (3) In the case of an employer that, but for the authorization referred to in subsection 57(2), would have been required to post a pay equity plan in accordance with paragraph 94(1)(b), the employer is, on the day on which compensation is required to be increased under subsection (1), also required to pay to each of its employees referred to in section 60, as a lump sum — for the period beginning on the day after the day that is 18 months after the date on which the employer became subject to this Act and ending on the day after the day on which the employer posted the pay equity plan in accordance with subsection 57(2), or for any shorter period within that period during which the employee occupied a position referred to in section 60 — an amount in dollars equal to the increase in compensation that would have been payable to the employee had the increase been made starting on the day after the day that is 18 months after the date on which the employer became subject to this Act. Phase in of increase (4) Despite subsection (1), if an employer posted a pay
equity plan in accordance with subsection 57(2) — or posted, on the same day, more than one pay equity plan in accordance with that subsection — and if the total amount, in dollars, of the increase in compensation required to be made by the employer under section 60 in respect of all employees to whom the pay equity plan or plans relate is, for the year in which the increase is required to be made under subsection (1), more than 1% of the employer’s payroll for the year that is immediately before that year, the employer may choose to phase in the increase in respect of that plan or those plans, in which case (a) the phase-in period is deemed to have started (i) on the day after the third anniversary of the date
referred to in subparagraph 61(1)(a)(i) or paragraph 61(1)(b), as the case may be, if the pay equity plan or plans were posted in accordance with section 55, or (ii) on the day after the day that is 18 months after
the date on which the employer became subject to this Act, if the pay equity plan or plans were posted in accordance with paragraph 94(1)(b);
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(b) the employer must establish, in accordance with
the following, a schedule of increases for the phase-in period: (i) the increases are to begin on the day on which
the phase-in period is deemed to have started under paragraph (a) and end on the day on which the phase-in period ends, (ii) each increase is to be made on the anniversary date of the previous increase, and (iii) for each year in which an increase is to be
made, the total amount, in dollars, of the increase in compensation required to be made by the employer in respect of all employees to whom the pay equity plan or plans relate is to be equal to or more than 1% of the employer’s payroll for the year that is immediately before the year in which the increase is required to be made under subsection (1), except for the final increase, which is, in respect of all employees, to be in an amount that is sufficient to eliminate the differences in compensation; (c) on the day after the day on which the employer posts the pay equity plan or plans in accordance with subsection 57(2), the employer must make the increase indicated in the schedule that corresponds to that day, and then make any subsequent increases in accordance with the schedule; (d) the employer must (i) determine, for each employee, for the period beginning on the day on which the phase-in period is deemed to have started under paragraph (a) and ending on the day on which the employer posts the pay equity plan or plans in accordance with subsection 57(2), or for any shorter period within that period during which the employee occupied a position referred to in section 60, an amount in dollars equal to the amount of the increase or increases that would have been payable to the employee had the increase or increases been made, in accordance with the schedule, during that period, and (ii) pay to the employee, as a lump sum, the amount so determined, on the day after the day on which the employer posts the pay equity plan or plans in accordance with subsection 57(2); (e) if the employer is considered to have 100 or more
employees for the purpose of section 6 or 7, as the case may be, it must make the final increase no later than (i) subject to subparagraph (ii), the day after the
sixth anniversary of the date referred to in
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subparagraph 61(1)(a)(i) or paragraph 61(1)(b), as the case may be, or (ii) in the case of an employer that, but for the authorization referred to in subsection 57(2), would have been required to post the pay equity plan or plans in accordance with paragraph 94(1)(b), the day after the day that is 54 months after the date on which the employer became subject to this Act; and (f) if the employer is considered to have 10 to 99 employees for the purpose of section 6 or 7, as the case may be, it must make the final increase no later than (i) subject to subparagraph (ii), the day after the
eighth anniversary of the date referred to in subparagraph 61(1)(a)(i) or paragraph 61(1)(b), as the case may be, or (ii) in the case of an employer that, but for the authorization referred to in subsection 57(2), would have been required to post the pay equity plan or plans in accordance with paragraph 94(1)(b), the day after the day that is 78 months after the date on which the employer became subject to this Act.
Interest (5) An employer that is required to pay a lump sum to an
employee under subsection (2) or (3) or subparagraph (4)(d)(ii) must also (a) in the case of a lump sum paid under subsection
(2) or (3), pay interest on the amount of each increase that the employee would have received at each payday within the period for which the lump sum is payable had the employer posted the pay equity plan in accordance with section 55 or paragraph 94(1)(b), as the case may be, and had not phased in the increase; and (b) in the case of a lump sum paid under subparagraph (4)(d)(ii), pay interest on the amount of each increase that the employee would have received — at each payday within the period for which the lump sum is payable — based on the schedule established in accordance with subsection (4). The interest is to be calculated and compounded daily on the amount, at the rate that is prescribed by regulation or calculated in a manner that is prescribed by regulation, for the period beginning on the day on which the amount would have been required to have been paid and ending on the day on which it is paid.
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Interest rate if none prescribed (6) If no regulations are made for the purpose of subsection (5), the rate of interest is the rate per annum that is the aggregate of 2% per annum and the bank rate in effect on the day in respect of which the interest is calculated. Former employees (7) The requirement under this section to pay a lump
sum and interest to employees also applies to former employees who occupied a position referred to in section 60 during the period described in subsection (2) or (3) or paragraph 4(d), as the case may be. Definition of year (8) For the purpose of subsection (4), year means, (a) in the case of an employer referred to in any of paragraphs 3(2)(a) to (d), its fiscal year; and (b) in the case of an employer referred to in any of paragraphs 3(2)(e) to (i), the calendar year.
Longer phase-in period 63 (1) An employer may apply to the Pay Equity Commissioner for authorization to phase in increases in compensation that are required to be made under a pay equity plan over a longer phase-in period than the one set out in paragraph 61(2)(c) or (d) or 62(4)(e) or (f).
Authorization of Pay Equity Commissioner (2) If the Pay Equity Commissioner authorizes a longer phase-in period, the employer must make the increases in compensation in accordance with the authorization.
PART 3
Pay Equity Maintenance Review Updated Pay Equity Plan Requirement to update plan 64 An employer that has established a pay equity plan must update the version of the pay equity plan most recently posted in accordance with section 55, subsection 57(2), section 83, subsection 85(2) or paragraph 94(1)(b), as the case may be, in accordance with this Act.
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Notice — employers referred to in subsection 67(1) 65 (1) An employer referred to in subsection 67(1) must post a notice (a) setting out its obligation (i) to update the most recent version of the pay equity plan identified in the notice, and (ii) to make all reasonable efforts to establish a pay equity committee for that purpose; (b) setting out the requirements for the committee’s membership; (c) informing its non-unionized employees, if any, of
their right to designate the committee members who will represent them; and (d) informing its unionized employees, if any, that their bargaining agent will select the committee members who will represent the employees who are members of any bargaining unit represented by that bargaining agent.
Notice — employers referred to in subsection 67(2) (2) An employer referred to in subsection 67(2) must post a notice (a) setting out its obligation to update the most recent version of the pay equity plan identified in the notice; and (b) if it has decided to establish a pay equity committee, (i) setting out the requirements for the committee’s
membership, and (ii) informing its employees of their right to designate the committee members who will represent them. Notice — group of employers referred to in subsection 68(1) 66 (1) Each employer that is in a group of employers referred to in subsection 68(1) must post a notice (a) indicating that it is in a group of employers; (b) setting out the group’s obligation (i) to update the most recent version of the pay equity plan identified in the notice, and (ii) to make all reasonable efforts to establish a pay equity committee for that purpose;
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(c) setting out the requirements for the committee’s
membership; (d) informing the employer’s non-unionized employees, if any, of their right to designate the committee members who will represent the non-unionized employees of all of the employers in the group of employers; and (e) informing the employer’s unionized employees, if any, that their bargaining agent will select the committee members who will represent the employees — of all of the employers in the group of employers — who are members of any bargaining unit represented by that bargaining agent.
Notice — group of employers referred to in subsection 68(2) (2) Each employer that is in a group of employers referred to in subsection 68(2) must post a notice (a) indicating that it is in a group of employers; (b) setting out the group’s obligation to update the most recent version of the pay equity plan identified in the notice; and (c) if the group has decided to establish a pay equity committee, (i) setting out the requirements for the committee’s
membership, and (ii) informing the employer’s employees of their
right to designate the committee members who will represent the employees of all of the employers in the group of employers. Same-day posting (3) Employers that are in a group of employers must all post the notice on the same day.
Requirement to establish pay equity committee 67 (1) The following employers must, in respect of a pay equity plan that the employer is required to update, make all reasonable efforts to establish a pay equity committee: (a) an employer referred to in any of paragraphs 3(2)(a) to (d) or (2)(e) to (i) that is considered under paragraph 69(a) or 70(a) to have 100 or more employees; or
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(b) an employer referred to in any of paragraphs
3(2)(a) to (d) or (2)(e) to (i) that is considered under paragraph 69(b) or 70(b) to have less than 100 employees, if some or all of its employees are unionized employees on the day on which the employer posts the notice under subsection 65(1) in respect of the pay equity plan. Voluntary establishment of pay equity committee (2) An employer referred to in any of paragraphs 3(2)(a)
to (d) or (2)(e) to (i) that is considered under paragraph 69(b) or 70(b) to have less than 100 employees may, on its own initiative or at the request of an employee, decide to establish a pay equity committee if it has all non-unionized employees on the day on which it posts the notice under subsection 65(1) in respect of the pay equity plan that it is required to update. Notice to Pay Equity Commissioner (3) An employer referred in subsection (2) that establishes a pay equity committee must notify the Pay Equity Commissioner that it has done so. Composition of committee (4) A pay equity committee must meet the requirements
set out in subsection 19(1). Non-unionized employees (5) Non-unionized employees must select members to
represent them by a majority of votes. Committee cannot be established (6) If an employer is unable to establish a pay equity committee that meets the requirements set out in any of paragraphs 19(1)(a), (b), (d) and (e), it must apply to the Pay Equity Commissioner for authorization to establish a pay equity committee with different requirements than the ones set out in that paragraph.
Requirement to establish pay equity committee — group of employers 68 (1) The following groups of employers must, in respect of a pay equity plan that the group is required to update, make all reasonable efforts to establish a pay equity committee: (a) a group of employers that is considered under section 71 to have 100 or more employees; or (b) a group of employers that is considered under section 71 to have less than 100 employees, if at least one of the employers in the group has unionized employees on the day on which the notice is posted in
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accordance with subsection 66(1) in respect of the pay equity plan. Voluntary establishment of pay equity committee (2) A group of employers that is considered under section 71 to have less than 100 employees may, on its own initiative or at the request of an employee, decide to establish a pay equity committee if each of the employers in the group had all non-unionized employees on the day on which the notice is posted in accordance with subsection 66(1) in respect of the pay equity plan that the group is required to update. Notice to Pay Equity Commissioner (3) A group of employers referred to in subsection (2)
that establishes a pay equity committee must notify the Pay Equity Commissioner that it has done so. Composition of committee (4) A pay equity committee must meet the requirements
set out in subsection 19(1). Non-unionized employees (5) Non-unionized employees must select members to
represent them by a majority of votes. Committee cannot be established (6) If a group of employers is unable to establish a pay
equity committee that meets the requirements set out in any of paragraphs 19(1)(a), (b), (d) and (e), it must apply to the Pay Equity Commissioner for authorization to establish a pay equity committee with different requirements than the ones set out in that paragraph.
Determination of number of employees — public sector 69 For the purpose of section 67, (a) an employer referred to in any of paragraphs 3(2)(a) to (d) is considered to have 100 or more employees if the average of the number of the employer’s employees — in the fiscal year immediately before the fiscal year in which the employer posts the notice in accordance with subsection 65(1) in respect of the pay equity plan that the employer is required to update — is 100 or more; or (b) an employer referred to in any of paragraphs 3(2)(a) to (d) is considered to have less than 100 employees if the average of the number of the employer’s employees — in the fiscal year immediately before the fiscal year in which the employer posts the notice in
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accordance with subsection 65(1) or (2), as the case may be, in respect of the pay equity plan that the employer is required to update — is less than 100. Determination of number of employees — private sector and territorial governments 70 For the purpose of section 67, (a) an employer referred to in any of paragraphs 3(2)(e) to (i) is considered to have 100 or more employees if the average of the number of the employer’s employees — in the calendar year immediately before the calendar year in which the employer posts the notice in accordance with subsection 65(1) in respect of the pay equity plan that the employer is required to update — is 100 or more; or (b) an employer referred to in any of paragraphs 3(2)(e) to (i) is considered to have less than 100 employees if the average of the number of the employer’s employees — in the calendar year immediately before the calendar year in which the employer posts the notice in accordance with subsection 65(1) or (2), as the case may be, in respect of the pay equity plan that the employer is required to update — is less than 100.
Determination of number of employees — group of employers 71 For the purpose of section 68, (a) a group of employers is considered to have 100 or more employees if the sum of the average of the number of employees of each of the employers in the group — in the calendar year immediately before the calendar year in which the notice is posted in accordance with subsection 66(1) in respect of the pay equity plan that the group is required to update — is 100 or more; or (b) a group of employers is considered to have less than 100 employees if the sum of the average of the number of employees of each of the employers in the group — in the calendar year immediately before the calendar year in which the notice is posted in accordance with subsection 66(1) or (2), as the case may be, in respect of the pay equity plan that the group is required to update — is less than 100.
Application of sections 20 to 24 72 Sections 20 to 24 apply in respect of a pay equity committee established under this Part, except that “establishment” is to be read as “updating”.
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Notice of update of plan without committee 73 If an employer, despite having made all reasonable
efforts, is unable to establish a pay equity committee in respect of a pay equity plan that it is required to update, the employer must apply to the Pay Equity Commissioner for authorization to update the pay equity plan without a committee. If that authorization is granted, the employer must post a notice informing the employees to whom the pay equity plan relates that the employer will update the pay equity plan without a committee. Notice of update of plan without committee — group of employers 74 If a group of employers, despite having made all reasonable efforts, is unable to establish a pay equity committee in respect of a pay equity plan that it is required to update, the group must apply to the Pay Equity Commissioner for authorization to update the pay equity plan without a committee. If that authorization is granted, each employer in the group must post a notice informing its employees to whom the pay equity plan relates that the group of employers will update the pay equity plan without a committee. Committee does not meet requirement after establishment 75 If a pay equity committee established by an employer does not, at any time after it has been established, meet the requirements set out in any of paragraphs 19(1)(a), (b), (d) and (e), the employer must apply to the Pay Equity Commissioner for authorization for the continuation of the committee with different requirements than the ones set out in that paragraph.
Committee cannot perform work 76 If, at any time after establishing a pay equity committee, an employer is of the opinion that the committee is unable to perform its work, the employer may apply to the Pay Equity Commissioner for authorization to update the pay equity plan without a committee. If that authorization is granted, the employer must post a notice informing the employees to whom the pay equity plan relates that the employer will update the pay equity plan without a committee. Committee cannot perform work — group of employers 77 If, at any time after establishing a pay equity committee, a group of employers is of the opinion that the committee is unable to perform its work, it may apply to the Pay Equity Commissioner for authorization to update the pay equity plan without a committee. If that authorization is granted, each employer in the group must post a notice informing its employees to whom the pay equity
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plan relates that the group of employers will update the pay equity plan without a committee.
Process for Updating Pay Equity Plan Identification of new differences in compensation 78 (1) An employer — or, if a pay equity committee has been established, that committee — must — by applying the rules, criteria and factors, as adapted by regulation, that are set out in sections 32 to 50 and by applying any regulations made under section 181 — identify, as of the times or in the circumstances that are prescribed by the regulations, any differences in compensation between the predominantly female job classes and the predominantly male job classes as a result of any change, since the most recent posting of the pay equity plan, that is likely to have had an impact on pay equity, other than any change excluded by regulation.
Multiple plans (2) If an employer has established more than one pay equity plan and if, at the time that the employer — or, if a pay equity committee has been established, that committee — is carrying out its obligations under this Act in respect of any one of those plans, the employer or pay equity committee, as the case may be, determines that there are no longer any predominantly male job classes under that plan but that there is at least one such job class under at least one of the other plans, that employer or committee must compare, in accordance with sections 48 to 50, the compensation associated with the predominantly female job classes under that plan with the compensation associated with the predominantly male job classes under the other plans. Revision of pay equity plan 79 (1) The employer — or, if a pay equity committee has
been established, that committee — must revise the content of the pay equity plan, as set out in section 51, taking into account any differences in compensation identified under section 78. Documentation of changes (2) The employer or pay equity committee, as the case
may be, must set out in a document any changes made to the pay equity plan.
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Posting Revised pay equity plan and notice 80 Once a pay equity plan is revised, the employer must post, close together and all at once, the following documents: (a) the revised pay equity plan; (b) a draft of the document referred to in subsection
79(2); and (c) a notice informing employees to whom the revised pay equity plan relates of their right to provide the employer — or, if a pay equity committee has been established, that committee — with comments on the documents referred to in paragraphs (a) and (b) and the time within which and the manner in which they may exercise that right.
Revised pay equity plan and notice — group of employers 81 (1) Once the pay equity plan is revised, each employer in a group of employers must post, close together and all at once, the following documents: (a) the revised pay equity plan; (b) a draft of the document referred to in subsection
79(2); and (c) a notice informing employees to whom the revised pay equity plan relates of their right to provide that group of employers — or, if a pay equity committee has been established, that committee — with comments on the documents referred to in paragraphs (a) and (b) and the time within which and the manner in which they may exercise that right.
Same-day posting (2) Employers that are in a group of employers must all
post the documents referred to in paragraphs (1)(a) to (c) on the same day. Written comments 82 (1) Employees to whom the revised pay equity plan
and the draft of the document referred to in subsection 79(2) relate have 60 days following the day on which they are posted to provide the employer — or, if a pay equity committee has been established, that committee — with written comments on them.
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Consideration of comments (2) The employer or pay equity committee, as the case
may be, must consider any comments that have been provided under subsection (1) when preparing the final version of the revised pay equity plan and of the document referred to in subsection 79(2). Final version — five-year maximum 83 (1) An employer — or, in the case of a group of employers, each employer in the group — must post the final version of the revised pay equity plan and of the document referred to in subsection 79(2) no later than the fifth anniversary of the day on which the employer posted, as the case may be, (a) the pay equity plan in accordance with section 55, subsection 57(2) or paragraph 94(1)(b); or (b) the previous final version of the revised pay equity
plan and the previous final version of the document referred to in subsection 79(2), in accordance with this subsection or subsection 85(2). Same-day posting (2) Employers that are in a group of employers must all post, on the same day, the final version of the revised pay equity plan.
Notice of increases 84 An employer must post, before the date on which an increase in compensation — and any lump sum — is payable under subsection 88(4), a notice indicating that date.
Extension of time limit for posting 85 (1) An employer may apply to the Pay Equity Commissioner for an extension of the period set out in subsection 83(1) for the posting of a final version of the revised pay equity plan and of the document referred to in subsection 79(2).
Authorization of Pay Equity Commissioner (2) If the Pay Equity Commissioner authorizes an extension, the employer — or, in the case of a group of employers, each employer in the group — must (a) post, as soon as feasible after obtaining the authorization, a notice indicating the date on which the extended period ends; and (b) despite subsection 83(1), post the final version of the revised pay equity plan and the document referred to in subsection 79(2) within the extended period.
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Same-day posting (3) Employers that are in a group of employers must all
post, on the same day, the final version of the revised pay equity plan. Updated pay equity plan 86 An employer is deemed to have updated a pay equity
plan on the day on which it posts the revised pay equity plan in accordance with subsection 83(1) or 85(2), as the case may be. Updated pay equity plan — group of employers 87 A group of employers is deemed to have updated a
pay equity plan on the day on which each employer in the group posts the revised pay equity plan in accordance with subsections 83(1) and (2), or subsection 85(2), as the case may be.
Increases in Compensation Obligation to increase compensation 88 (1) If a revised pay equity plan posted by an employer in accordance with section 83 or subsection 85(2) discloses differences in compensation identified in accordance with section 78, the employer must increase — in accordance with the provisions of the revised pay equity plan that meet the requirements set out in paragraph 51(k) — the compensation that is payable to its employees who occupy positions in the predominantly female job classes for which an increase in compensation is required to be made under that revised pay equity plan.
Lump sum (2) If an employee referred to in subsection (1) is entitled, as determined in accordance with the regulations, to a lump sum in respect of a period determined in accordance with the regulations — which period is to begin on or after the day on which the previous pay equity plan was posted in accordance with section 55, subsection 57(2), section 83, subsection 85(2) or paragraph 94(1)(b), as the case may be, and end no later than the day on which the revised pay equity plan was posted in accordance with section 83 or, if the employer posted it in accordance with subsection 85(2), the fifth anniversary of the day referred to in subsection 83(1) — and in an amount determined in accordance with the regulations, the employer is also required to pay to the employee, on the day on which compensation is required to be increased under subsection (4), that lump sum.
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Lump sum — posting under subsection 85(2) (3) An employer that posts a revised pay equity plan in
accordance with subsection 85(2) must also pay, on the day on which compensation is required to be increased under subsection (4), to each of its employees referred to in subsection (1), as a lump sum — for the period beginning on the last day on which the revised pay equity plan could have been posted in accordance with section 83 and ending on the day on which it was posted in accordance with subsection 85(2), or for any shorter period within that period during which the employee occupied a position referred to in subsection (1) — an amount in dollars equal to the increase in compensation that would have been payable to the employee had that increase been made starting on the day after the last day on which the revised pay equity plan could have been posted in accordance with section 83.
Date increase is payable (4) The increase in compensation and any lump sum required to be paid under any of subsections (1) to (3) is payable on the day after the day on which the revised pay equity plan is posted in accordance with section 83 or subsection 85(2), as the case may be.
Interest (5) An employer that posts a revised pay equity plan in
accordance with subsection 85(2) must also pay to any employee who is entitled to a lump sum under subsection (2) interest on that lump sum. The interest is to be calculated and compounded daily on the lump sum, at the rate that is prescribed by regulation or calculated in a manner that is prescribed by regulation, for the period beginning on the last day on which the revised pay equity plan could have been posted in accordance with section 83 and ending on the day on which the revised pay equity plan was posted in accordance with subsection 85(2). Interest — posting under subsection 85(2) (6) An employer that is required to pay a lump sum to an
employee under subsection (3) must also pay interest on the amount of each increase that the employee would have received at each payday within the period for which the lump sum is payable had the employer posted the pay equity plan in accordance with section 83. The interest is to be calculated and compounded daily on the amount, at the rate that is prescribed by regulation or calculated in a manner that is prescribed by regulation, for the period beginning on the day on which the amount would have been required to have been paid and ending on the day on which it is paid.
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Interest rate if none prescribed (7) If no regulations are made for the purpose of subsection (5) or (6), the rate of interest is the rate per annum that is the aggregate of 2% per annum and the bank rate in effect on the day in respect of which the interest is calculated. Former employees (8) The requirement under this section to pay a lump sum and interest to employees also applies to former employees who occupied a position referred to in subsection (1) during the period determined for the purpose of subsection (2) or set out in subsection (3), as the case may be.
PART 4
General Provisions — Pay Equity Plans Annual Statement Contents 89 (1) Subject to subsection (3), each employer that is
subject to this Act must submit to the Pay Equity Commissioner, in accordance with this section, an annual statement that contains the following: (a) the name of the employer; (b) the date on which the employer became subject to
this Act; (c) an indication as to whether the version of the pay
equity plan most recently posted in accordance with subsection 55(1) or 57(2), section 83, subsection 85(2), or paragraph 94(1)(b), as the case may be, was established or updated, as the case may be, with or without a pay equity committee; (d) the number of employees employed by the employer on the last day of the year immediately before the year in which the annual statement is submitted; (e) in respect of each pay equity plan that the employer is required to establish, the date of the version of the pay equity plan most recently posted in accordance with subsection 55(1) or 57(2), section 83, subsection 85(2) or paragraph 94(1)(b), as the case may be; (f) if applicable, in respect of each pay equity plan that the employer is required to establish, the number of
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predominantly female job classes for which an increase in compensation is required in accordance with the version of the pay equity plan most recently posted in accordance with subsection 55(1) or 57(2), section 83, subsection 85(2) or paragraph 94(1)(b), as the case may be; (g) for each of the job classes referred to in paragraph (f), if that paragraph applies, (i) the amount, in dollars per hour, of the increase
in compensation and the percentage of the increase in the compensation of that job class that the increase represents, (ii) if applicable, the aggregate amount of all lump sums paid to its employees under subsection 62(2) or (3), subparagraph 62(4)(d)(ii) or subsection 88(2) or (3) and all interest paid on those amounts under subsection 62(5) or 88(5) or (6), (iii) the total number of employees occupying positions in that job class who are entitled to the increase and lump sum referred to in subparagraphs (i) and (ii), and (iv) among the employees referred to in subparagraph (iii), the total number of them who are women; and (h) any other information that is prescribed by regulation. Contents — group of employers (2) Every group of employers must submit to the Pay Equity Commissioner, in accordance with this section, an annual statement that contains the following: (a) the name of each employer in the group; (b) the date on which the group became subject to this Act; (c) an indication as to whether the version of the pay
equity plan most recently posted in accordance with subsections 55(1) and (2), subsections 57(2) and (3), section 83 or subsections 85(2) and (3), as the case may be, was established or updated, as the case may be, with or without a pay equity committee; (d) the sum of the number of employees employed by
each employer in the group on the last day of the year immediately before the year in which the annual statement is submitted; (e) in respect of each pay equity plan that the group is
required to establish, the date of the version of the pay
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equity plan most recently posted in accordance with subsections 55(1) and (2), subsections 57(2) and (3), section 83 or subsections 85(2) and (3), as the case may be; (f) if applicable, in respect of each pay equity plan that the group is required to establish, the number of predominantly female job classes for which an increase in compensation is required in accordance with the version of the pay equity plan most recently posted in accordance with subsections 55(1) and (2), subsections 57(2) and (3), section 83 or subsections 85(2) and (3), as the case may be; (g) for each of the job classes referred to in paragraph
(f), if that paragraph applies, (i) the amount, in dollars per hour, of the increase
and the percentage of the increase in the compensation of that job class that the increase represents, (ii) if applicable, the aggregate amount of all lump sums paid to employees under subsection 62(2), subparagraph 62(4)(d)(ii) or subsection 88(2) or (3) and all interest paid on those amounts under subsection 62(5) or 88(5) or (6), (iii) the total number of employees occupying positions in that job class who are entitled to the increase and lump sum referred to in subparagraphs (i) and (ii), and (iv) among the employees referred to in subparagraph (iii), the total number of them who are women; and (h) any other information that is prescribed by regulation. First annual statement (3) The first annual statement must be submitted on or before June 30 — or during any other period that is prescribed by regulation — in the calendar year following, (a) subject to paragraph (b), the calendar year in
which falls the third anniversary of the date referred to in subparagraph 61(1)(a)(i) or paragraph 61(1)(b), as the case may be; or (b) in the case of an employer that, but for the authorization granted in accordance with subsection 57(2), would have been required to post a pay equity plan in accordance with paragraph 94(1)(b), the calendar year in which falls the day that is 18 months after the date on which the employer became subject to this Act.
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Subsequent annual statements (4) Subsequent annual statements must be submitted on or before June 30 — or during any other period that is prescribed by regulation — in the calendar year following the calendar year in which the previous annual statement was submitted.
Definition of year (5) For the purpose of paragraphs (1)(d) and (2)(d), year
means, (a) in the case of an employer referred to in any of paragraphs 3(2)(a) to (d), its fiscal year; and (b) in the case of an employer referred to in any of paragraphs 3(2)(e) to (i), the calendar year.
Record Keeping Private sector and territorial governments — establishment of pay equity plan 90 (1) An employer referred to in any of paragraphs 3(2)(e) to (i) must (a) retain a copy of the final version of any pay equity
plan that it posts in accordance with section 55, subsection 57(2) or paragraph 94(1)(b) until the day on which it posts in accordance with section 83 or subsection 85(2) the final version of the pay equity plan as first updated, or any later date that is prescribed by regulation; and (b) retain all records, reports, electronic data or other
documents relevant to the establishment of the pay equity plan for the period during which it is required under paragraph (a) to retain a copy of the final version of the pay equity plan. Private sector and territorial governments — update of pay equity plan (2) An employer referred to in any of paragraphs 3(2)(e)
to (i) must (a) retain a copy of any revised pay equity plan that it
posts in accordance with section 83 or subsection 85(2) — as well as a copy of the document referred to in subsection 79(2) that it posts under that section or subsection — until the day on which it posts the next revised pay equity plan in accordance with section 83 or subsection 85(2), or any later day that is prescribed by regulation; and (b) retain all records, reports, electronic data or other
documents relevant to the update of the pay equity plan for the period during which it is required under
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paragraph (a) to retain a copy of the final version of the revised pay equity plan.
Extension of time for retaining documents 91 (1) The Pay Equity Commissioner may order an employer referred to in section 90 to retain the copies and other documents referred to in that section for any period set out in the order that is longer than the period that they are required to retain them under that section.
Obligation to retain documents for extended period (2) The employer must retain the copies and other documents referred to in section 90 for the period set out in the order unless it receives a copy of the order after the end of the period that it is required to retain the copies and other documents under that section and it has already disposed of them.
Transfers or Leases Federal private sector — transfer or lease 92 If a federal work, undertaking or business, as defined in section 2 of the Canada Labour Code, or any part of it — or a corporation established to perform any duty or function on behalf of the Government of Canada, or any part of the corporation, other than a corporation named in Schedule IV or V of the Financial Administration Act — is leased or transferred by sale, merger or otherwise from one employer, in this section referred to as the “former employer”, to another employer, in this section referred to as the “new employer”, and the former employer had posted, or is deemed to be the employer that had posted, as the case may be, a pay equity plan in accordance with section 55, subsection 57(2), section 83 or subsection 85(2), (a) the new employer is deemed to be the employer that posted the pay equity plan; (b) the new employer is liable for the former employer’s obligations under this Act that arose as a result of the posting of the pay equity plan; and (c) if the new employer was not subject to this Act immediately before the day of the transfer or lease, it becomes subject to this Act on that day. Federal private sector — re-tendering 93 If, by reason of a contract being awarded through a
re-tendering process, an employer, in this section referred to as the “new employer”, becomes responsible for
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the carrying out or the operation of a federal work, undertaking or business, as defined in section 2 of the Canada Labour Code, or any part of it, that was previously carried out or operated by another employer, in this section referred to as the “former employer”, and the former employer had posted, or is deemed to be the employer that had posted, as the case may be, a pay equity plan in accordance with section 55, subsection 57(2), section 83 or subsection 85(2), (a) the new employer is deemed to be the employer that posted the pay equity plan; (b) the new employer is liable for the former employer’s obligations under this Act that arose as a result of the posting of the pay equity plan; and (c) if the new employer was not subject to this Act immediately before the day on which the contract becomes effective, it becomes subject to this Act on that day. Provincial business 94 (1) If, after the coming into force of this section, a
person that carries out or operates a provincial business becomes an employer referred to in any of paragraphs 3(2)(e) to (i), and the person was, while carrying out or operating the provincial business, required to establish a pay equity plan under the laws of a province, (a) for the purpose of calculating, under subparagraph 9(a)(ii) or (b)(ii), the average of the number of the employer’s employees in the calendar year in which the person becomes an employer, the persons who were employed in the provincial business in that calendar year are deemed to have been employees of that employer in that calendar year; and (b) if the employer becomes subject to this Act on a day that is on or after the day that is 18 months after the date on which this section comes into force, the employer must, despite subsection 55(1), post the final version of the pay equity plan no later than the day that is 18 months after the date on which the employer became subject to this Act.
Definition of provincial business (2) In subsection (1), provincial business means a work, undertaking or business, or any part of a work, undertaking or business that is subject to the employment laws of a province.
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Collective Agreements Effect on collective agreements 95 In the event of an inconsistency between the version
of a pay equity plan most recently posted in accordance with section 55, 57, 83 or 85 or paragraph 94(1)(b), as the case may be, and any collective agreement governing the employees to whom the pay equity plan relates, that pay equity plan prevails to the extent of the inconsistency. Any increase in compensation payable by an employer to employees under this Act is deemed to be incorporated into and form part of the collective agreements governing those employees.
Implementation 90-day period 96 Despite any other provision of this Act, an employer may not be the subject of a complaint under this Act, or be served with a notice of violation under this Act, where the subject-matter of the complaint or alleged violation is the failure of the employer to pay the amount of any increase in compensation — or any lump sum — payable under this Act within the first 90 days after the day on which that amount is payable.
Interest Failure to pay amount due 97 (1) If an employer fails to pay an amount to an employee when required under section 61, 62 or 88, as the case may be, the employer must pay to the employee interest on the amount. The interest is to be calculated and compounded daily on the amount, at the rate that is prescribed by regulation or calculated in a manner that is prescribed by regulation, for the period beginning on the first day after the day on which the amount was required to be paid and ending on the day on which the amount is paid.
Interest rate if none prescribed (2) If no regulations are made for the purpose of subsection (1), the rate of interest is the rate per annum that is the aggregate of 2% per annum and the bank rate in effect on the day in respect of which the interest is calculated.
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Prohibitions Reduction of compensation 98 An employer must not reduce the compensation
payable to any of its employees in order to achieve pay equity. Obstruction 99 It is prohibited to obstruct, by act or omission, the
Pay Equity Commissioner or his or her delegate while they are engaged in the exercise of powers or the performance of duties or functions under this Act. False or misleading statements — Pay Equity Commissioner 100 It is prohibited to knowingly make any false or misleading statement verbally or in writing to the Pay Equity Commissioner, or to his or her delegate, while they are engaged in the exercise of powers or the performance of duties or functions under this Act. False or misleading statements — records, reports, etc. 101 It is prohibited for any person to knowingly make,
or participate in, assent to or acquiesce in the making of a false or misleading statement in any record, report, electronic data or other document that the person is required to prepare, retain or provide under this Act.
Reprisal by employer 102 No employer and no person acting on an employer’s
behalf is to take reprisal against a person, including by refusing to employ or to continue to employ the person, or suspending or laying off the person or otherwise discriminating against the person with respect to employment, pay or any other term of employment or intimidating, threatening or disciplining the person, because the person has (a) testified or otherwise participated, or may testify
or otherwise participate, in a proceeding under this Act; (b) filed a complaint or exercised any right under this
Act; or (c) taken an action in compliance with this Act or refused to take an action that would have resulted in non-compliance with this Act.
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Reprisal by bargaining agent 103 No bargaining agent or person acting on behalf of a
bargaining agent is to take reprisal against a person, including by (a) taking disciplinary action against or imposing any
form of penalty on the person by applying to that person in a discriminatory manner the standards of discipline of the bargaining agent, because that person (i) has testified or otherwise participated, or may testify or otherwise participate, in a proceeding under this Act, (ii) has filed a complaint or exercised any right under this Act, or (iii) has taken an action in compliance with this Act or refused to take an action that would have resulted in non-compliance with this Act; (b) expelling or suspending the person from membership in the trade union or employee organization or taking disciplinary action against or imposing any form of penalty on the person by reason of that person having refused to perform an act that is contrary to this Act; or (c) discriminating against the person with respect to
employment, a term of employment or membership in a trade union or employee organization, or intimidating or coercing the person or imposing a financial or other penalty on the person, because that person (i) has testified or otherwise participated, or may testify or otherwise participate, in a proceeding under this Act, (ii) has filed a complaint or exercised any right under this Act, or (iii) has taken an action in compliance with this Act or refused to take an action that would have resulted in non-compliance with this Act.
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PART 5
Pay Equity Commissioner Pay Equity Commissioner’s Role Mandate — Pay Equity Commissioner 104 (1) The Pay Equity Commissioner’s mandate is to (a) ensure the administration and enforcement of this
Act; (b) assist persons in understanding their rights and obligations under this Act; and (c) facilitate the resolution of disputes relating to pay
equity.
Duties (2) In carrying out his or her mandate, the Pay Equity
Commissioner must (a) monitor the implementation of this Act, including the establishment and updating of pay equity plans; (b) offer assistance to employers, employees and bargaining agents in relation to pay equity matters and applications, including in relation to complaints, objections and disputes, and decide any matter or application over which he or she has jurisdiction under this Act; (c) develop tools to promote compliance with this Act; (d) educate and inform employers, employees and
bargaining agents of their rights and obligations under this Act; (e) undertake and publish research related to pay equity matters; and (f) maintain close liaison with similar bodies or authorities in the provinces in order to coordinate efforts when appropriate.
Delegation 105 (1) The Pay Equity Commissioner may delegate, subject to any restrictions or limitations that he or she may specify, any of his or her powers, duties and functions under this Act — other than those set out in sections
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104, 114, 115 and 117 and the power to delegate under this section — to any person or class of persons other than the Chief Commissioner of the Canadian Human Rights Commission. Certificate of delegation (2) Each person to whom powers, duties or functions are
delegated under subsection (1) must be provided with a certificate of delegation in the form established by the Pay Equity Commissioner and that person must, when exercising those powers or performing those duties or functions, produce the certificate to any person who asks to see it.
Authorizations by Pay Equity Commissioner Recognition of group as single employer 106 (1) On receipt of an application referred to in subsection 4(1), the Pay Equity Commissioner may recognize the group as a single employer if he or she is of the opinion that the employers (a) are part of the same industry; (b) have similar compensation practices; and (c) have positions with similar duties and responsibilities.
Choice of date (2) If the Pay Equity Commissioner recognizes a group
as a single employer under subsection (1), he or she must choose the day on which the group becomes subject to this Act for the purpose of subsection 55(1), and paragraphs 61(1)(b) and 89(2)(b). He or she must choose a day that (a) is after the day on which one of the employers in the group becomes subject to this Act; and (b) is, in his or her opinion, the earliest day that would give the group sufficient time to meet its obligations under this Act.
Authority — multiple pay equity plans 107 On receipt of an application referred to in subsection 30(1) or (2) and after giving an opportunity to make representations under subsection 30(4), the Pay Equity Commissioner may, if the application has not been denied under subsection 30(5) and if he or she is of the opinion that it is appropriate in the circumstances,
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authorize the establishment of more than one pay equity plan. Authority — plan without committee 108 On receipt of an application referred to in section
25, 26, 73 or 74, the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances and in accordance with any regulations made under paragraph 181(1)(o), authorize the establishment or update, as the case may be, of a pay equity plan without a pay equity committee. Authority — different committee membership 109 On receipt of an application referred to in subsection 19(3), section 27, subsection 67(6) or 68(6) or section 75, the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances and in accordance with any regulations made under paragraph 181(1)(o), authorize the establishment or continuation, as the case may be, of a pay equity committee that does not comply with the requirements set out in any of paragraphs 19(1)(a), (b), (d) and (e).
Authority — Committee cannot perform work 110 On receipt of an application referred to in section
28, 29, 76 or 77, the Pay Equity Commissioner must (a) attempt to assist the pay equity committee in the performance of its work; and (b) if he or she is of the opinion that the pay equity committee is unable to perform its work and that it is appropriate in the circumstances, authorize the establishment or update, as the case may be, of a pay equity plan without a pay equity committee.
Authority — other compensation comparison method 111 On receipt of an application referred to in subparagraph 48(2)(a)(i), the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances, authorize the use of a method for the comparison of compensation that is prescribed by regulation or, if no such method is prescribed or the employer is of the opinion that a method prescribed by regulation cannot be used, the method proposed by the employer. Authority — extension for posting final plan 112 (1) On receipt of an application referred to in subsection 57(1), the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances and in accordance with any regulations made under paragraph 181(1)(o), authorize an extension of the
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period set out in subsection 55(1) or paragraph 94(1)(b), as the case may be, for the posting of a final pay equity plan. Authority — extension for posting final revised plan
(2) On receipt of an application referred to in subsection
85(1), the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances and in accordance with any regulations made under paragraph 181(1)(o), authorize an extension of the period set out in subsection 83(1) for the posting of a final version of the revised pay equity plan and the final version of the document referred to in subsection 79(2). Authority — longer phase-in period 113 On receipt of an application referred to in subsection 63(1), the Pay Equity Commissioner may, if he or she is of the opinion that it is justified on the basis that the employer has demonstrated extreme financial hardship, authorize the employer to phase in increases in compensation that are required to be made under a pay equity plan over a longer phase-in period than the one set out in paragraph 61(2)(c) or (d) or 62(4)(e) or (f).
Information and Reports Provision of information or advice 114 The Pay Equity Commissioner may — or, if requested to do so by the Minister, must — provide the Minister with information or advice in respect of systemic or emerging pay equity issues.
Special reports 115 (1) The Pay Equity Commissioner may — or, if requested to do so by the Minister, must — prepare a report to the Senate and the House of Commons in respect of issues arising from the administration and enforcement of this Act or in respect of systemic or emerging pay equity issues.
Transmission of special reports (2) As soon as feasible, but in any case within three
months after the end of the fiscal year in which the report is prepared, the Pay Equity Commissioner must cause the report to be transmitted to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses and provide the Minister and the Minister of Justice with a copy of the report.
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Provision of data to Minister 116 The Pay Equity Commissioner must provide the Minister, on the request of and in the form specified by the Minister, with any data that the Minister requires to evaluate whether the purpose of the Act is being met.
Annual report 117 (1) The Pay Equity Commissioner must prepare an annual report to the Senate and the House of Commons on the administration and enforcement of this Act. The report may include information on systemic or emerging pay equity issues.
Transmission of report and copy (2) Within three months after the end of each fiscal year,
the Pay Equity Commissioner must cause the report to be transmitted to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses and provide the Minister and the Minister of Justice with a copy of the report.
PART 6
Investigations and Audits Compliance audit 118 (1) The Pay Equity Commissioner may, for a purpose related to verifying compliance or preventing noncompliance with this Act or the regulations, conduct a compliance audit of any employer or bargaining agent on whom this Act imposes an obligation.
Notification (2) The Pay Equity Commissioner must notify the employer or bargaining agent to be audited that he or she will commence a compliance audit. Powers (3) The Pay Equity Commissioner may, for the purpose of conducting a compliance audit, (a) enter any place — including a conveyance — other than a dwelling-house, in which he or she has reasonable grounds to believe there is any record, report, electronic data or other document, or any information or thing, relevant to that purpose; (b) examine any record, report, electronic data or other document or thing that is found in the place and make copies of it or take extracts from it;
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(c) use or cause to be used any computer system at the place to examine any electronic data referred to in paragraph (b); (d) reproduce any document from any electronic data
referred to in paragraph (b), or cause it to be reproduced, in the form of a printout or other output; (e) take the record, report or other document referred to in paragraph (b) or the printout or other output referred to in paragraph (d) for examination or copying; (f) use or cause to be used any copying equipment at the place to make copies of any document; and (g) order any person in the place to establish their
identity to the Pay Equity Commissioner’s satisfaction, or to the satisfaction of the Pay Equity Commissioner’s delegate, as the case may be.
Production of document or data (4) The Pay Equity Commissioner may make an order in
writing requiring an employer or bargaining agent to produce for examination or reproduction all or part of any record, report, electronic data or other document that the Pay Equity Commissioner believes on reasonable grounds contain any information relevant to the purpose of conducting a compliance audit. Copies (5) The Pay Equity Commissioner may (a) make copies or take extracts from the record, report, electronic data or other document produced under an order made under subsection (4); and (b) reproduce any document from such electronic data, or cause it to be reproduced, in the form of a printout or other output. Additional powers (6) If, in the course of exercising the powers set out in
subsection (3), the Pay Equity Commissioner identifies an issue that, in his or her opinion, requires investigation, he or she may exercise the powers set out in paragraphs 121(a) to (e). Completion of compliance audit (7) On completion of a compliance audit, the Pay Equity
Commissioner may (a) identify measures that the employer or bargaining
agent is to take to remedy a non-compliance issue, and
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give notice, in writing, of those measures and the time within which they are to be taken to the employer or bargaining agent; or (b) if he or she does not identify measures under subsection (a), issue an order under section 119.
Order — failure to take measures (8) If the Pay Equity Commissioner is satisfied that the
employer or bargaining agent, as the case may be, has not taken the measures identified in a notice under paragraph (7)(a) within the time specified in the notice, he or she may issue an order under section 119. Power to order termination of contravention 119 If the Pay Equity Commissioner has reasonable
grounds to believe that an employer, employee or bargaining agent is contravening or has contravened a provision of this Act or the regulations, or an order of the Pay Equity Commissioner or the Tribunal issued under this Act, he or she may, subject to subsections 118(7) and (8), make an order in writing requiring the employer, employee or bargaining agent to terminate the contravention within the time specified in the order or to take any measures specified in the order, within the time specified in the order, to ensure that the contravention does not continue or reoccur. The order must specify the time within which and the manner in which it may be appealed.
Internal audit order 120 (1) Subject to the regulations, the Pay Equity Commissioner may, in writing, for a purpose related to verifying compliance or preventing non-compliance with this Act, order an employer to (a) conduct an internal audit of its practices and
records, reports, electronic data or other documents to determine whether the employer is in compliance with any provision of this Act or the regulations; and (b) provide a report of the results of the audit to the
Pay Equity Commissioner.
Contents of order (2) The Pay Equity Commissioner must, in the internal audit order, specify (a) the employer to which it applies;
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(b) the period of time to be covered by the internal audit; (c) the provisions of this Act or the regulations with
respect to which the internal audit is being ordered; (d) the date by which the employer is to provide the report; and (e) the form of the report.
Information to include in report (3) The Pay Equity Commissioner may also specify in the order that the report is to contain any information specified in the order that he or she considers appropriate.
Report — non-compliance (4) If the employer determines that it has not complied with any provision referred to in the order, the employer must set out in the report the nature of the employer’s non-compliance and the measures that have been or will be taken by the employer to comply with the provision.
Compliance audit not precluded (5) For greater certainty, nothing in this section precludes the Pay Equity Commissioner from conducting a compliance audit under section 118.
Powers — investigation or application 121 In the conduct of an investigation under this Act or
the consideration of an application submitted under this Act, the Pay Equity Commissioner may (a) summon and enforce the appearance of persons
before the Pay Equity Commissioner and compel them to give oral or written evidence on oath and to produce any record, report, electronic data or other document, or any information or thing, that the Pay Equity Commissioner considers necessary, in the same manner and to the same extent as a superior court of record; (b) administer oaths; (c) receive and accept any evidence and other information, whether on oath, by affidavit or otherwise, that the Pay Equity Commissioner sees fit, whether or not it is or would be admissible in a court of law; (d) enter any place — including a conveyance — other
than a dwelling-house; (e) converse in private with any person in any place entered under paragraph (d) and otherwise carry out
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in that place any inquiries that the Pay Equity Commissioner sees fit; and (f) exercise any of the powers referred to in any of
paragraphs 118(3)(b) to (g).
Means of telecommunication 122 (1) For the purposes of subsection 118(3) and section 121, the Pay Equity Commissioner is considered to have entered a place when accessing it remotely by a means of telecommunication.
Limitation — place not accessible to the public (2) If the Pay Equity Commissioner accesses remotely, by a means of telecommunication, a place that is not accessible to the public, he or she must do so with the knowledge of the owner or person in charge of the place and must be remotely in the place for no longer than the period necessary for the purpose of the compliance audit or the investigation, as the case may be.
Accompanying individual 123 The Pay Equity Commissioner may be accompanied
by any other individual the Pay Equity Commissioner believes is necessary to help him or her exercise his or her powers or perform his or her duties or functions under section 118 or 121. Assistance 124 The owner or other person in charge of a place entered by the Pay Equity Commissioner or his or her delegate under section 118 or 121 and every individual found in the place must give the Pay Equity Commissioner or the delegate, as the case may be, all reasonable assistance and provide the Pay Equity Commissioner or delegate with any information that the Pay Equity Commissioner or delegate may reasonably require.
PART 7
Administrative Monetary Penalties Definition Meaning of penalty 125 In this Part, penalty means an administrative monetary penalty imposed under this Part for a violation.
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Purpose Purpose of penalty 126 The purpose of a penalty is to promote compliance with this Act and not to punish.
Regulations Regulations 127 (1) The Governor in Council may make regulations (a) designating, as a violation that may be proceeded with in accordance with this Part, (i) the contravention of any specified provision of
this Act or the regulations, or (ii) the contravention of any order made or issued under any provision of this Act or the regulations; (b) classifying each violation as a minor violation, a serious violation or a very serious violation; (c) fixing a penalty, or a range of penalties, in respect of each violation, penalties which may be different for employers, groups of employers, bargaining agents and other persons; (d) establishing criteria to be considered in determining the amount of the penalty if a range of penalties is established; (e) respecting the circumstances under which, the criteria by which and the manner in which a penalty may be reduced; (f) establishing the time and manner for paying a penalty; (g) respecting the determination of a lesser amount than the penalty imposed that may be paid in complete satisfaction of the penalty if paid within the time and manner prescribed by regulation; (h) respecting the service of documents required or
authorized under this Part, including the documents or types of documents that must be served, the manner and proof of service and the circumstances under which documents are deemed to be served; (i) respecting who can request a review in respect of a
notice of violation or penalty and the manner of making the request; and
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(j) specifying information for the purposes of section
146. Maximum penalty (2) The maximum penalty in respect of a violation that
may be fixed under regulations made under paragraph (1)(c) is (a) $30,000 for an employer that, at the time the notice of violation is served, (i) is considered to have 10 to 99 employees for the purposes of paragraph 8(a) or 9(a), as the case may be, or (ii) if the employer has posted one or more notices
referred to in subsection 65(1), is considered to have less than 100 employees for the purposes of paragraph 69(b) or 70(b), as the case may be, in respect of the most recently-posted notice; (b) $30,000 for a bargaining agent representing some
or all of the unionized employees of an employer referred to in paragraph (a); (c) $50,000 for an employer that, at the time the notice
of violation is served, (i) is considered to have 100 or more employees for
the purposes of paragraph 8(b) or 9(b), as the case may be, or (ii) if the employer has posted one or more notices
referred to in subsection 65(1), is considered to have 100 or more employees for the purposes of paragraph 69(a) or 70(a), as the case may be, in respect of the most recently-posted notice; or (d) $50,000 for a bargaining agent representing some
or all of the unionized employees of an employer referred to in paragraph (c).
Pay Equity Commissioner’s Powers, Duties and Functions Powers regarding notices of violation 128 The Pay Equity Commissioner may (a) establish the form of notices of violation; and (b) establish, in respect of each violation, a short-form
description to be used in notices of violation.
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Commission of Violations Violations 129 Every employer, group of employers, bargaining
agent or other person that contravenes a provision or order designated by regulations made under paragraph 127(1)(a) commits a violation and is liable to a penalty of an amount to be determined in accordance with regulations made under paragraph 127(1)(c).
Liability of parties to violation 130 If an employer or bargaining agent commits a violation, any of the following persons who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty of an amount to be determined in accordance with the regulations, whether or not the employer or bargaining agent has been proceeded against in accordance with this Part: (a) any officer, director, agent or mandatary of the employer or bargaining agent; (b) any senior official of the employer or bargaining agent; or (c) any other person authorized to exercise managerial or supervisory functions on behalf of the employer or bargaining agent.
Employees or agents or mandataries 131 An employer or bargaining agent is liable for a violation that is committed by any of their employees or agents or mandataries acting in the course of their employment or the scope of their authority as agent or mandatary, whether or not the employee or agent or mandatary that actually committed the violation is identified. Notice of violation 132 (1) If the Pay Equity Commissioner has reasonable
grounds to believe that an employer, group of employers, bargaining agent or other person has committed a violation, he or she may issue a notice of violation and must cause it to be served on the employer, each employer in the group of employers, the bargaining agent or the other person. Contents (2) The notice of violation must (a) name the employer, bargaining agent or other person that is believed to have committed the violation
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or, if it is believed that a group of employers committed, the violation, each employer in that group; (b) set out the relevant facts surrounding the violation; (c) set out the penalty for the violation; (d) set out any lesser amount determined in accordance with the regulations that may be paid in complete satisfaction of the penalty if paid within the time and in the manner prescribed by regulation; (e) inform the employer, group of employers, bargaining agent or other person of their right to contest the facts of the alleged violation, the penalty or both, by way of review, and specify the time within which and the manner in which to do so in accordance with section 139; (f) inform the employer, group of employers, bargaining agent or other person of the time within which and manner in which the penalty set out in the notice is to be paid; and (g) inform the employer, each employer in the group
of employers, the bargaining agent or the other person that, if they do not pay the penalty or exercise their right referred to in paragraph (e) within the time and in the manner prescribed by regulation, they will be considered to have committed the violation and that they are liable for the penalty set out in the notice.
Rules About Violations Certain defences not available 133 (1) An employer, group of employers, bargaining
agent or other person named in a notice of violation does not have a defence by reason that the employer, group of employers, bargaining agent or other person (a) exercised due diligence to prevent the violation; or (b) reasonably and honestly believed in the existence
of facts that, if true, would exonerate the employer, group of employers, bargaining agent or other person. Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse if the act or omission to which the violation relates could have been the subject of a charge for an offence under this Act but for section 135 applies in respect of a violation to the extent that it is not inconsistent with this Act.
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Continuing violation 134 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued.
For greater certainty 135 For greater certainty, a violation is not an offence
and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Limitation period 136 (1) No notice of violation may be issued in respect
of a violation more than two years after the day on which the Pay Equity Commissioner becomes aware of the acts or omissions that constitute the alleged violation. Certification by Pay Equity Commissioner (2) A document appearing to have been issued by the Pay
Equity Commissioner, certifying the day on which the acts or omissions that constitute the alleged violation became known to him or her, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and, in the absence of evidence to the contrary, is proof that the Pay Equity Commissioner became aware of the acts or omissions on that day.
Responsibility Notices with penalty — payment 137 If a notice of violation sets out a penalty and the
employer, group of employers, bargaining agent or other person named in the notice pays, within the time and in the manner specified in the notice, the amount of the penalty or the lesser amount set out in the notice, (a) they are deemed to have committed the violation
in respect of which the amount is paid; (b) the Pay Equity Commissioner must accept that amount in complete satisfaction of the penalty; and (c) the proceedings commenced in respect of the violation are ended.
Failure to act 138 (1) An employer, bargaining agent or other person
that neither pays a penalty set out in a notice of violation nor requests a review within the specified time is considered to have committed the violation and is liable for the penalty.
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Failure to act — group of employers (2) If a group of employers does not pay a penalty set out in a notice of violation or request a review within the specified time, each employer in the group of employers is considered to have committed the violation and is liable for the penalty.
Review Request for review 139 (1) Instead of paying the penalty set out in a notice of violation or the lesser amount that may be paid in lieu of the penalty, the employer, group of employers, bargaining agent or other person named in the notice may, within 30 days after the day on which the notice is served or within any longer period that the Pay Equity Commissioner allows, and in the manner specified in the notice, file a request for review of the acts or omissions that constitute the violation or of the amount of the penalty, or both.
Grounds for review (2) The request for review must state the grounds for review and describe the evidence that supports those grounds. Variation or cancellation of notice of violation 140 At any time before a request for review is filed in accordance with section 139, the Pay Equity Commissioner may cancel the notice of violation or correct an error in it.
Review 141 On receipt of a request for review made under section 139, the Pay Equity Commissioner must review the facts of the alleged violation, the penalty or both, as the case may be.
Completion of review 142 (1) On completion of a review requested under section 139, the Pay Equity Commissioner must determine on a balance of probabilities whether, as the case may be, the employer, group of employers, bargaining agent or other person that requested the review committed the violation, the amount of the penalty was determined in accordance with regulations made under subsection 127(1), or both.
Violation not committed — effect (2) If the Pay Equity Commissioner determines under
subsection (1) that the employer, group of employers, bargaining agent or other person did not commit the
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violation, the proceedings commenced in respect of it are ended. Review — with respect to facts (3) On completion of a review with respect to the acts or omissions that constitute the alleged violation, if the Pay Equity Commissioner determines that the employer, group of employers, bargaining agent or other person committed the violation, the Pay Equity Commissioner may determine whether the amount of the penalty was determined in accordance with regulations made under subsection 127(1) and if he or she determines that it was not correctly determined, he or she must correct the amount.
Review — with respect to penalty (4) On completion of a review with respect to the amount of the penalty, if the Pay Equity Commissioner determines that the amount of the penalty was not determined in accordance with the regulations, he or she must correct the amount.
Decision (5) The Pay Equity Commissioner must cause the employer, each employer in the group of employers, the bargaining agent or the other person to be served with a notice that sets out his or her decision under this section and the reasons for it and, if the amount of the penalty was confirmed or corrected by the Pay Equity Commissioner, informs the employer, each employer in the group of employers, the bargaining agent or the other person of the time within which and the manner in which the penalty is to be paid.
Obligation to pay (6) The employer, each employer in the group of employers, the bargaining agent or the other person is liable to pay, within the time and in the manner specified in the notice, the amount of the penalty confirmed or corrected by the Pay Equity Commissioner. Effect of payment (7) If the employer, any employer in the group of employers, the bargaining agent or the other person pays the amount referred to in subsection (6), the Pay Equity Commissioner must accept the amount in complete satisfaction of the penalty in respect of the violation and the proceedings commenced in respect of the violation are ended.
Decision final (8) A decision made under this section is final and is not
to be questioned or reviewed in any court.
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Recovery of Penalties Debt to Her Majesty 143 (1) The following amounts constitute debts due to
Her Majesty in right of Canada that may be recovered in the Federal Court: (a) the amount of a penalty, from the time the notice
of violation setting out the amount of the penalty is served; and (b) the amount of a penalty confirmed or corrected in the Pay Equity Commissioner’s notice of decision served under subsection 142(5), from the expiry of the time specified in the notice.
Limitation or prescription period (2) No proceedings to recover the debt may be commenced after the expiry of five years after the day on which the debt became payable.
Debt final (3) A debt referred to in subsection (1) is final and not
subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 140 or 142. Certificate 144 (1) Any debt referred to in subsection 143(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Pay Equity Commissioner.
Registration (2) Registration in the Federal Court of a certificate issued under subsection (1) has the same force and effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs.
General Admissibility of documents 145 In the absence of evidence to the contrary, a document that appears to be a notice of violation served under subsection 132(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation.
Publication 146 The Pay Equity Commissioner may make public (a) the name of an employer, each employer in a group of employers or a bargaining agent that is
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determined under section 142, or that is deemed by this Act, to have committed a violation; (b) the nature of the violation; (c) the amount of the penalty imposed; and (d) any other information specified by regulations
made under paragraph 127(1)(j).
PART 8
Dispute Resolution Matters in Dispute, Objections and Complaints Notice of matters in dispute 147 If a pay equity committee is established under this
Act in respect of a pay equity plan, and if the members of the committee who represent employees and the members of the committee who represent the employer do not agree in respect of a matter at any step leading to the establishment or updating, as the case may be, of the pay equity plan, the employer, a bargaining agent or a member who represents non-unionized employees may notify the Pay Equity Commissioner of the particulars of the matters in dispute and if they do so, they must, as soon as feasible, notify the members of the committee that they have notified the Pay Equity Commissioner. Notice of objection 148 If an employer, as opposed to a pay equity committee, carries out, in respect of a pay equity plan, all or any of the requirements, including as adapted by regulation, set out in sections 32 to 38 and 41 to 50, subsection 54(2) or any regulations that apply in respect of or in place of those sections, any employee to whom the pay equity plan relates — or, if any of those employees are unionized employees, any bargaining agent that represents any of those unionized employees — may, within 60 days after the day on which the pay equity plan is posted in accordance with section 55, subsection 57(2), section 83, subsection 85(2) or paragraph 94(1)(b), as the case may be, file a notice of objection with the Pay Equity Commissioner in respect of the pay equity plan that sets out the particulars of the objection.
Complaints — employees 149 (1) Any employee to whom a pay equity plan relates
who has reasonable grounds to believe that there has
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been a contravention of any provision of this Act or the regulations — other than sections 32 to 51, 78 and 79 and any regulations made under any of paragraphs 181(1)(b) to (h) — or a contravention, in relation to that plan, of an order of the Pay Equity Commissioner or the Tribunal issued under this Act, and who is affected or is likely to be affected by the alleged contravention may, within 60 days after the day on which they become aware of the alleged contravention, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Complaints — employees (2) Any employee to whom a pay equity plan relates who
has reasonable grounds to believe that the employer has attempted to influence or interfere with the selection by its non-unionized employees of members to represent them on a pay equity committee, or that the employer or a bargaining agent has acted in bad faith or in an arbitrary or discriminatory manner while exercising their powers or performing their duties and functions under this Act, and who is affected or is likely to be affected by the alleged behaviour may, within 60 days after the day on which they become aware of the alleged behaviour, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint. Complaints — bargaining agents 150 (1) Any bargaining agent that represents unionized
employees to whom a pay equity plan relates that has reasonable grounds to believe that there has been a contravention of any provision of this Act or the regulations — other than sections 32 to 51, 78 and 79 and any regulations made under any of paragraphs 181(1)(b) to (h) — or a contravention, in relation to that plan, of an order of the Pay Equity Commissioner or the Tribunal issued under this Act may, within 60 days after the day on which it becomes aware of the alleged contravention, if the alleged contravention affects or is likely to affect the employees to whom the pay equity plan relates, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Exception (2) Despite subsection (1), a bargaining agent does not
have a right to file a complaint referred to in that subsection if the pay equity plan is established or updated without a pay equity committee, or, if section 28, 29, 76 or 77 applies, to file such a complaint in respect to any alleged contravention that takes place during the period in which the plan is established or updated without a committee.
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Complaints — bargaining agents (3) Any bargaining agent that represents unionized employees to whom a pay equity plan relates that has reasonable grounds to believe that the employer has attempted to influence or interfere with the selection by its non-unionized employees of members to represent them on a pay equity committee, or that the employer or another bargaining agent has acted in bad faith or in an arbitrary or discriminatory manner while exercising its powers or performing its duties and functions under this Act may, within 60 days after the day on which it becomes aware of the alleged behaviour, if the alleged behaviour affects or is likely to affect the employees to whom the pay equity plan relates, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint. Complaints — employer 151 (1) If a pay equity committee is established under this Act in respect of a pay equity plan, an employer that has reasonable grounds to believe that a bargaining agent has contravened subsection 24(2) or an order of the Pay Equity Commissioner or the Tribunal issued under this Act may, if the employer is affected or is likely to be affected by the alleged contravention, within 60 days after the day on which it becomes aware of the alleged contravention, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Complaints — employer (2) If a pay equity committee is established under this
Act in respect of a pay equity plan, an employer that has reasonable grounds to believe that a bargaining agent has acted in bad faith or in an arbitrary or discriminatory manner while exercising its powers or performing its duties and functions under this Act may, if the employer is affected or is likely to be affected by the alleged behaviour, within 60 days after the day on which it becomes aware of the alleged behaviour, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint. Complaint to Pay Equity Commissioner 152 (1) Any person may file a complaint with the Pay Equity Commissioner if they believe that their employer or bargaining agent has taken reprisal against them in contravention of section 102 or 103. The complaint is to set out the particulars of the complaint.
Time for making complaint (2) A complaint referred to in subsection (1) must be made to the Pay Equity Commissioner within 60 days
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after the day on which the person knew or, in the Pay Equity Commissioner’s opinion, ought to have known of the action or circumstances giving rise to the complaint.
Burden of proof (3) A complaint made under subsection (1) is itself evidence that the reprisal was actually taken and, if a party to the complaint proceedings alleges that the reprisal was not taken, the burden of proof is on that party. Extension of time 153 If the Pay Equity Commissioner considers it appropriate in the circumstances, he or she may extend the period within which a notice of objection or a complaint may be filed under any of sections 148 to 152.
Resolution by Pay Equity Commissioner Role of Pay Equity Commissioner 154 (1) Subject to subsection (2), if a notice of a matter in dispute is received under section 147, or a notice of objection or a complaint is filed under any of sections 148 to 152, the Pay Equity Commissioner must (a) attempt to assist the parties to settle all or any part of the matter that he or she considers appropriate for settlement; and (b) determine, in accordance with sections 156 to 160
and subject to section 162, any matters that, in the Pay Equity Commissioner’s opinion, are either not appropriate for settlement or cannot be settled by the parties.
Dismissal – reasons (2) The Pay Equity Commissioner may dismiss all or any
part of a matter in dispute, objection or complaint if, in his or her opinion, (a) it is trivial, frivolous, vexatious or made in bad faith; (b) it is beyond the jurisdiction of the Pay Equity
Commissioner; or (c) its subject-matter has been adequately dealt with,
or could more appropriately be dealt with, according to a procedure provided for under an Act of Parliament, other than this Act, or a collective agreement.
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Dismissal — late filing (3) Subject to section 153, the Pay Equity Commissioner must dismiss an objection or complaint if a notice of objection or a complaint was not filed within the period specified in section 148 to 152, as the case may be.
Notice (4) The Pay Equity Commissioner must notify the parties, in writing, of his or her decision to dismiss all or any part of a matter in dispute, objection or complaint. The notice must set out the reasons for the decision and specify the time within which and the manner in which a party may request a review of the decision under section 161. Voluntary settlement 155 (1) If the parties agree to settle all or any part of a matter in dispute, objection or complaint, with or without the assistance of the Pay Equity Commissioner, the parties must provide the Pay Equity Commissioner with the terms of the settlement, in writing.
Effect of voluntary settlement (2) On receipt of the terms of a settlement, all or any part
of the matter in dispute, objection or complaint that has been settled is deemed to be withdrawn unless the Pay Equity Commissioner is of the opinion that it is appropriate in the circumstances to continue to deal with it despite the settlement.
Investigation 156 (1) The Pay Equity Commissioner may conduct an investigation into all or any part of a matter in dispute, objection or complaint referred to in subsection 154(1).
Joined investigation (2) If the Pay Equity Commissioner is of the opinion that
two or more matters in dispute, objections or complaints involve substantially the same issues of fact or law, he or she may join the investigations into the matters in dispute, objections or complaints. Notification (3) The Pay Equity Commissioner must notify the parties when he or she commences an investigation.
Discontinuance of investigation (4) The Pay Equity Commissioner may discontinue the
investigation of all or any part of a matter in dispute, objection or complaint if he or she is of the opinion that
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(a) there is insufficient evidence to pursue the investigation; or (b) any of the circumstances mentioned in paragraphs
154(2)(a) to (c) applies. Notice of discontinuance (5) The Pay Equity Commissioner must notify the parties of his or her decision to discontinue all or any part of an investigation. The notice must set out the reasons for the decision and specify the time within which and the manner in which a party may request a review of the decision under section 161.
Determination of matter in dispute 157 (1) In order to determine a matter in dispute in respect of which the Pay Equity Commissioner has received notice under section 147, the Pay Equity Commissioner must, subject to subsection 155(2), give the employer, the bargaining agent, if the bargaining agent selected a person to be a member of the pay equity committee, and the member that represents non-unionized employee, if any, an opportunity to present evidence and make representations. Order settling matter in dispute (2) After giving the opportunity to present evidence and
make representations under subsection (1), the Pay Equity Commissioner must make an order in writing settling the matter in dispute in respect of the establishment or updating of a pay equity plan. The order must specify the time within which and the manner in which it may be appealed.
Effect of order (3) If specified in the order, the contents of the order are
deemed to form part of the pay equity plan. Determination of objection 158 (1) After concluding the investigation of an objection in respect of which a notice was filed under section 148, the Pay Equity Commissioner must, (a) if he or she finds that all or any part of the objection is not substantiated, dismiss the objection in whole or in part; or (b) if he or she finds that all or any part of the objection is substantiated, make an order in writing directing the employer to, within the time specified in the order, (i) take any measures that the Pay Equity Commissioner considers appropriate in relation to the pay
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equity plan in question, including the payment of any differences in compensation and interest that are owed to employees in accordance with any of sections 60 to 63 or 88, with any adaptations that may be required, or (ii) amend the pay equity plan.
Amendments to pay equity plan (2) If the Pay Equity Commissioner makes an order under subparagraph (1)(b)(i) or (ii), the employer must provide to the Pay Equity Commissioner, within the time specified in the order, the amendments that have been made to the pay equity plan. If the Pay Equity Commissioner did not, under paragraph (1)(b), order the employer to pay any differences in compensation and interest, the employer must notify the Pay Equity Commissioner of any differences in compensation and interest payable to employees as a result of those amendments.
Order to pay compensation and interest (3) If the Pay Equity Commissioner finds that the employer determined the differences in compensation and interest payable incorrectly, the Pay Equity Commissioner may order the employer to, within the time specified in the order, pay any difference in compensation and interest determined by the Pay Equity Commissioner.
Integration of amendments to plan (4) The employer or group of employers, as the case may
be, must integrate the amendments to the pay equity plan into the final version of the pay equity plan posted in accordance with subsection 55(1) or 57(2), section 83, subsection 85(2) or paragraph 94(1)(b), as the case may be. The employer — or, if applicable, each employer in a group of employers — must post a notice to inform employees to whom the plan relates of the amendments to the final version of the pay equity plan. Notice (5) The Pay Equity Commissioner must notify the parties, in writing, of his or her decision to dismiss all or any part of the objection. The notice must set out the reasons for the decision and specify the time within which and the manner in which the decision may be appealed. Determination of complaint 159 (1) After concluding the investigation of a complaint filed under any of sections 149 to 151, the Pay Equity Commissioner must,
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(a) if he or she finds that all or any part of the complaint is not substantiated, dismiss the complaint in whole or in part; or (b) if he or she finds that all or any part of the complaint is substantiated, (i) in respect of a complaint filed under any of subsections 149(1), 150(1) or 151(1), make an order in writing under section 119, or (ii) in respect of a complaint filed under any of subsections 149(2), 150(3) or 151(2), make an order in writing requiring the employer or bargaining agent to terminate the behaviour within the time specified in the order or to take any measures specified in the order, within the time specified in the order, to ensure that the behaviour does not continue or reoccur. Order made under subparagraph (1)(b)(ii) (2) An order made under subparagraph (1)(b)(ii) must
specify the time within which and the manner in which it may be appealed. Notice (3) The Pay Equity Commissioner must notify, in writing, the parties of his or her decision to dismiss all or any part of the complaint. The notice must set out the reasons for the decision and specify the time within which and the manner in which the decision may be appealed.
Determination — complaint about reprisal 160 (1) After concluding the investigation of a complaint filed under section 152, the Pay Equity Commissioner, (a) must, if he or she finds that all or any part of the complaint is not substantiated, dismiss the complaint in whole or in part; (b) must, if the complaint involves an alleged contravention of section 102 and he or she finds that all or any part of the complaint is substantiated, make an order in writing requiring the employer to cease engaging in or to rescind the reprisal and may, if applicable, make an order in writing requiring the employer to (i) permit the employee who filed the complaint to return to the duties of their employment, (ii) reinstate the employee, (iii) pay to the employee a sum not exceeding the sum that, in the Pay Equity Commissioner’s
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opinion, is equivalent to the compensation that would, but for the reprisal, have been paid by the employer to the employee, (iv) pay to the employee a sum not exceeding the sum that, in the Pay Equity Commissioner’s opinion, is equivalent to any financial or other penalty imposed on the employee by the employer, and (v) do any other thing that the Pay Equity Commissioner considers equitable for the employer to do to remedy or counteract any consequence of the reprisal; or (c) must, if the complaint involves an alleged contravention of section 103 and he or she finds that all or any part of the complaint is substantiated, make an order in writing requiring the bargaining agent to cease engaging in or to rescind the reprisal and may, if applicable, make an order in writing requiring the bargaining agent to (i) reinstate or admit the person as a member of the
trade union or employee organization, (ii) rescind any reprisal taken in respect of and pay
a sum to the person, not exceeding the sum that, in the Pay Equity Commissioner’s opinion, is equivalent to any financial or other penalty imposed on the person by the bargaining agent, and (iii) do any other thing that the Pay Equity Commissioner considers equitable for the bargaining agent to do to remedy or counteract any consequence of the reprisal.
Notice (2) The Pay Equity Commissioner must notify the parties, in writing, of his or her decision to dismiss all or any part of the complaint. The notice must set out the reasons for the decision and specify the time within which and the manner in which the decision may be appealed.
Review Review 161 (1) A party to a matter in dispute, objection or complaint referred to in subsection 154(1) may, within 30 days after receiving notice of a decision made under subsection 154(2) or (3) or 156(4), request a review of that decision by the Pay Equity Commissioner.
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Extension of time (2) If the Pay Equity Commissioner considers it appropriate in the circumstances, he or she may extend the 30day period within which a person may request a review under subsection (1).
Grounds for review (3) The request for review must state the grounds for review and set out the evidence that supports those grounds.
Review (4) On receipt of a request for review made under subsection (1), the Pay Equity Commissioner must review the decision.
Powers (5) After concluding the review, the Pay Equity Commissioner must (a) confirm the decision to dismiss some or all of the matter in dispute, objection or complaint; (b) investigate any part of the matter in dispute, objection or complaint for which the decision to dismiss was not confirmed under paragraph (a); (c) confirm the decision to discontinue the investigation of some or all of the matter in dispute, objection or complaint; or (d) investigate any part of the matter in dispute, objection or complaint for which the decision to discontinue was not confirmed under paragraph (c). Decision (6) The Pay Equity Commissioner must cause the parties to be served with a notice that sets out the Pay Equity Commissioner’s decision under this section and the reasons for it.
Decision final (7) Every decision made by the Pay Equity Commissioner under any of paragraphs (5)(a) to (d) is final and is not to be questioned or reviewed in any court.
Referral to Tribunal Referral to Tribunal 162 At any stage after a notice of a matter in dispute is
received under section 147, or a notice of objection or a complaint is filed under any of sections 148 to 152, the Pay Equity Commissioner may refer to the Chairperson
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of the Tribunal an important question of law or a question of jurisdiction which would, in the Pay Equity Commissioner’s opinion, be more appropriate for the Tribunal to determine.
Chairperson to institute inquiry 163 (1) On receipt of a referral under section 162, the Chairperson must institute an inquiry by assigning a member of the Tribunal, however the Chairperson may assign a panel of three members if he or she considers that the complexity of the question requires the inquiry to be conducted by three members.
Chair of panel (2) If a panel of three members is assigned, the Chairperson must designate one of them to be its chair, but the Chairperson is to be the chair if he or she is a member of the panel.
Qualification of member (3) If the referral involves a question about whether another Act or a regulation made under another Act is inconsistent with this Act or a regulation made under it, the member assigned to the inquiry or, if three members have been assigned, the member chairing the inquiry, must be a member of the bar of a province or the Chambre des notaires du Québec.
Question raised subsequently (4) If a question as described in subsection (3) arises after a member or panel has been assigned and the requirements of that subsection are not met, the inquiry is to nevertheless proceed with the designated member or panel. Conduct of inquiry 164 (1) Subject to subsection (2), after due notice to the Pay Equity Commissioner, the parties to the matter at issue and, at the discretion of the member or panel conducting the inquiry, any other interested party, the member or panel must inquire into the question.
Dismissal of inquiry (2) At any stage of an inquiry into a question requested
under section 162, the panel or member conducting the inquiry may dismiss the question if the panel or member is satisfied (a) in the case of a question of jurisdiction, that an inquiry is not warranted; or
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(b) in the case of any question, that it would be more
appropriate in the circumstances for the Pay Equity Commissioner to determine the question. Additional powers (3) In relation to a hearing of the inquiry, the member or
panel may (a) in the same manner and to the same extent as a superior court of record, summon and enforce the attendance of witnesses and compel them to give oral or written evidence on oath and to produce any documents and things that the member or panel considers necessary for the full hearing and consideration of the question; (b) administer oaths; (c) subject to subsection (4), receive and accept any evidence and other information, whether on oath or by affidavit or otherwise, that the member or panel sees fit, whether or not that evidence or information is or would be admissible in a court of law; (d) lengthen or shorten any time limit established by the rules of procedure established under subsection 48.9(2) of the Canadian Human Rights Act; and (e) decide any procedural or evidentiary question arising during the hearing. Limitation in relation to evidence (4) The member or panel must not admit or accept as evidence anything that would be inadmissible in a court by reason of any privilege under the law of evidence.
Witness fees (5) Any person summoned to attend the hearing is entitled in the discretion of the member or panel to receive the same fees and allowances as those paid to persons summoned to attend before the Federal Court.
Duty of Pay Equity Commissioner on appearing 165 The Pay Equity Commissioner may participate in
any inquiry before the member or panel conducting the inquiry if he or she receives notice under subsection 164(1). If he or she participates at an inquiry, then the Pay Equity Commissioner must adopt a position that, in his or her opinion, is in the public interest. Hearing in public subject to confidentiality order 166 (1) A hearing must be conducted in public, but the member or panel conducting the inquiry may, on
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application, take any measures and make any order that the member or panel considers necessary to ensure the confidentiality of the hearing if the member or panel is satisfied, during the hearing or as a result of the hearing being conducted in public, that (a) there is a real and substantial risk that matters involving public security will be disclosed; (b) there is a real and substantial risk to the fairness of the hearing such that the need to prevent disclosure outweighs the societal interest that the hearing be conducted in public; (c) there is a real and substantial risk that the disclosure of personal or other matters will cause undue hardship to the persons involved such that the need to prevent disclosure outweighs the societal interest that the hearing be conducted in public; or (d) there is a serious possibility that the life, liberty or security of a person will be endangered.
Confidentiality of application (2) If the member or panel considers it appropriate, the member or panel may take any measures and make any order that the member or panel considers necessary to ensure the confidentiality of a hearing held in respect of an application under subsection (1).
Determination 167 (1) Subject to subsection 155(2), at the conclusion of an inquiry into a question of law or jurisdiction referred to the Chairperson of the Tribunal under section 162, the member or panel must determine the question and provide a copy of the determination to the Pay Equity Commissioner and the parties given notice under subsection 164(1).
Posting of determination (2) The member or panel may require an employer — or,
if applicable, each employer in a group of employers — to post any determination referred to in subsection (1).
Panel’s decision (3) A decision made by a majority of the members of the
panel is the decision of the panel or, if no decision is supported by the majority, the decision of the panel’s chair is the decision of the panel.
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Appeal Appeal — decision or order 168 (1) An employer, bargaining agent or other person that is affected by a decision made under paragraph 158(1)(a), 159(1)(a) or 160(1)(a) or an order made under section 119, subsection 157(2), paragraph 158(1)(b), subsection 158(3), subparagraph 159(1)(b)(ii) or paragraph 160(1)(b) or (c) may appeal the decision or order to the Tribunal, in writing, within 30 days after the day on which a copy of the order or notice of the decision is served.
Order in effect (2) An order made under section 119, subsection 157(2),
paragraph 158(1)(b), subsection 158(3), subparagraph 159(1)(b)(ii) or paragraph 160(1)(b) or (c) continues to apply during an appeal unless the Tribunal decides otherwise. Grounds for appeal (3) The application for appeal must state the grounds for
appeal and describe the evidence that supports those grounds. Assignment of member 169 (1) On receipt of an application for an appeal, the
Chairperson of the Tribunal must assign a member of the Tribunal to hear the appeal, however the Chairperson may assign a panel of three members of the Tribunal to hear the appeal if he or she considers that the complexity of the matters under appeal requires three members. Chair of panel (2) If a panel of three members is assigned, the Chairperson must designate one of them to be its chair, but the Chairperson is to be the chair if he or she is a member of the panel. Decision 170 (1) The member or panel of members of the Tribunal assigned to hear an appeal may, by order, confirm, vary or rescind the decision or order to which the appeal relates, or refer the decision to which the appeal relates back to the Pay Equity Commissioner for redetermination in accordance with any directions that the member or panel of members considers to be appropriate.
Other terms (2) In addition, the member or panel of members may
include in the order any terms that the member or panel,
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as the case may be, considers equitable to remedy or counteract any consequence of the matter under appeal.
Panel’s decision (3) A decision made by a majority of the members of the panel is the decision of the panel or, if no decision is supported by the majority, the decision of the panel’s chair is the decision of the panel.
Copy of decision or order (4) The member or panel of members must provide a copy of any decision or order made under subsection (1) or (2) to the Pay Equity Commissioner and to the parties to the appeal.
Decision final 171 Every decision made under section 170 is final and is not to be questioned or reviewed in any court.
PART 9
Ministerial Staff Definition of Minister 172 In section 173, minister has the same meaning as in
subsection 2(1) of the Public Service Employment Act.
Application 173 (1) This Act and section 40.2 of the Canadian Human Rights Act apply, subject to the regulations, with respect to any person appointed by a minister under subsection 128(1) of the Public Service Employment Act as if they were an employee as defined in subsection 3(1) of this Act and their employer were an employer referred to in paragraph 3(2)(a) of this Act, except that, for the purpose of that application, the Governor in Council may, by order, group two or more ministers’ offices for the purpose of establishing and updating a single pay equity plan for any such grouping.
Exclusion (2) Despite subsection (1), nothing in this Act or section
40.2 of the Canadian Human Rights Act applies with respect to any person appointed as a student staff member by a minister under subsection 128(1) of the Public Service Employment Act.
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PART 10
Miscellaneous Provisions Wages 174 An employee who is party to, or has been summoned to attend at, a proceeding before the Tribunal under this Act and who attends is entitled to be paid by the employer at the employee’s regular rate of wages for the time spent at the proceeding that would otherwise have been time at work. Manner and form 175 The Pay Equity Commissioner may establish the
manner and form for submitting or filing notices, applications and complaints that are to be submitted to or filed with the Pay Equity Commissioner. Posting of documents 176 The Pay Equity Commissioner may require an employer — or, if applicable, each employer in a group of employers — to post any decision, order, notice of violation or other document issued by that Commissioner.
Copies as evidence 177 Any document purporting to be certified by the Pay Equity Commissioner to be a copy of or extract from a document, or to be a printout of or extract from electronic data, made under paragraph 118(3)(e) or subsection 118(5) is evidence of the nature and content of the original document or data and has the same probative force as the original document or data would have if it were proven in the ordinary way.
Immunity 178 No action or other proceeding of a civil nature lies
against the Pay Equity Commissioner, or any person acting on behalf or under the direction of that Commissioner, in respect of anything that is done or omitted to be done in good faith while exercising or purporting to exercise their powers or performing or purporting to perform their duties and functions under this Act. Evidence in civil suits precluded 179 The Pay Equity Commissioner, his or her delegate, any person who has accompanied or assisted the Pay Equity Commissioner in carrying out his or her duties and functions, and any member of the Tribunal is not competent or compellable to appear as a witness in any civil action, suit or other proceeding between private parties
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respecting information obtained in the exercise of their powers or the performance of their duties and functions. Enforcement of order 180 An order made under subsection 91(1) or 118(4), section 119, subsection 120(1) or 157(2), paragraph 158(1)(b), subsection 158(3), subparagraph 159(1)(b)(ii), paragraph 160(1)(b) or (c) or subsection 170(1) or (2) may, for the purpose of enforcement, be made an order of the Federal Court by following the usual procedure or by the Pay Equity Commissioner filing in the Registry of that court a copy of the order certified by the Pay Equity Commissioner to be a true copy.
Regulations 181 (1) The Governor in Council may make regulations (a) exempting, with or without conditions, any employer, employee or position, or any class of employers, employees or positions, from the application of any provision of this Act; (b) prescribing a manner for determining the monetary value of any forms of remuneration payable for work performed by an employee, for the purpose of the calculation of the compensation associated with a job class; (c) respecting the obligations of an employer or, if a
pay equity committee has been established, that committee, in regards to the determination of differences in compensation for the purpose of section 60, when the employer or committee, as the case may be, has determined that there are no predominantly male job classes, including its obligations in relation to the determination, based on different criteria than those set out in sections 36 to 38, of the predominantly female or predominantly male job classes; (d) providing for changes to the information required to be included in a pay equity plan under section 51 — or setting out additional information required to be included in it — as a result of regulations made under paragraph (c); (e) establishing methods of calculating factors for the purpose of paragraphs 49(1)(d) and 50(1)(c); (f) adapting the rules, criteria and factors set out in sections 32 to 50 for the purpose of their being applied under subsection 78(1); (g) specifying, for the purpose of subsection 78(1), any
changes that are to be excluded for the purpose of the revision of a pay equity plan;
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(h) specifying the changes that are required to be included in the document referred to in subsection 79(2); (i) respecting the posting of anything that is required to be posted under this Act, including the accessibility of the thing posted; (j) respecting lump sums under subsection 88(2); (k) respecting the submission to the Pay Equity Commissioner, by employers, of any document that they are required to retain under this Act, including the time, manner and form in which they are to be submitted; (l) prescribing rules respecting the confidentiality or
disclosure of any information obtained under this Act; (m) prescribing any additional conditions or parameters related to the use of internal audits referred to in section 120; (n) prescribing the time within which notices — other
than a notice under section 147 or 148 — and applications are to be submitted to or filed with the Pay Equity Commissioner; (o) prescribing any conditions or criteria that an employer or group of employers must meet in order for the Pay Equity Commissioner to grant an authorization under section 108, 109 or 112; (p) respecting the application of this Act with respect
to any person appointed by a minister, as defined in section 172, under subsection 128(1) of the Public Service Employment Act, including in order to (i) exempt from the application of any provision of
this Act or the regulations, with or without conditions, all persons or classes of persons so appointed or any position or employer, class of positions or employers or minister’s office or grouping of ministers’ offices created by an order made under subsection 173(1), and (ii) provide that any provision of this Act or the regulations applies to all persons or classes of persons so appointed or to any position or employer, class of positions or employers or minister’s office or grouping of ministers’ offices created by an order made under subsection 173(1) in the manner and to the extent provided for in the regulations made under this paragraph and adapt that provision for the purpose of that application;
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(q) prescribing anything that is to be prescribed under
this Act; and (r) generally, for carrying out the purposes and provisions of this Act.
Adaptation of Act to certain employers (2) The Governor in Council may make regulations to
adapt any provision of this Act or the regulations to accommodate employers referred to in section 11.
Regulations 182 The Pay Equity Commissioner may, with the approval of the Governor in Council, make regulations (a) respecting the service of documents under this Act, other than Part 7, including the documents or types of documents that must be served, the manner and proof of service and the circumstances under which documents are deemed to be served; and (b) prescribing the procedures to be followed for the
purposes of section 118, 121, 154, 156 or 161. Non-application of Statutory Instruments Act 183 The Statutory Instruments Act does not apply in respect of orders made under subsection 91(1) or 118(4), section 119, subsection 120(1) or 157(2), paragraph 158(1)(b), subsection 158(3), subparagraph 159(1)(b)(ii), or paragraph 160(1)(b) or (c).
Review by Senate and House of Commons 184 (1) Ten years after the day on which this subsection
comes into force, or as soon as feasible after that tenth year anniversary, and every five years after that, a comprehensive review of the provisions and operation of this Act and Part II.1 of the Parliamentary Employment and Staff Relations Act is to be commenced by a committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established by the Senate, the House of Commons or both Houses of Parliament, as the case may be, for that purpose. Report (2) Within six months, or any further time that is authorized by the Senate, the House of Commons or both Houses of Parliament, as the case may be, after the day on which the review is completed, the committee must submit a report on that review to the Senate, the House of Commons or both Houses of Parliament, as the case may be, together with a statement of any changes recommended by the committee.
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Amendment to Pay Equity Act 417 Subsection 41(2) of the Pay Equity Act is replaced by the following: Value already determined (2) For greater certainty, an employer or pay equity committee, as the case may be, may determine that the value of the work performed in each of the predominantly female and predominantly male job classes determined under section 35 is the value that has already been determined by means of a method that complies with the requirements set out in sections 42 and 43 and any other requirements that are prescribed by regulation.
Federal Contractors Program Federal Contractors Program 418 The Minister of Labour is responsible for the
administration of the Federal Contractors Program for Pay Equity.
Related Amendments R.S., c. H-6
Canadian Human Rights Act 419 Subsections 26(1) and (2) of the Canadian
Human Rights Act are replaced by the following:
Commission established 26 (1) A commission is established to be known as the Canadian Human Rights Commission, in this Act referred to as the “Commission”, consisting of a Chief Commissioner, a Deputy Chief Commissioner, a member referred to as the “Pay Equity Commissioner” and not less than three or more than six other members, to be appointed by the Governor in Council.
Members (2) The Chief Commissioner, the Deputy Chief Commissioner and the Pay Equity Commissioner are full-time members of the Commission and the other members may be appointed as full-time or part-time members of the Commission.
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Required qualifications — Pay Equity Commissioner (2.1) The Governor in Council must take into consideration, in appointing the Pay Equity Commissioner, knowledge and experience in relation to pay equity matters. 420 The Act is amended by adding the following after section 32:
Pay Equity Unit 32.1 The officers and employees of the Commission that
support the Pay Equity Commissioner in the exercise of his or her powers and the performance of his or her duties and functions under the Pay Equity Act may be referred to as the “Pay Equity Unit”. 421 Subsection 36(1) of the Act is replaced by the following:
Establishment of divisions 36 (1) Subject to section 36.1, for the purposes of the affairs of the Commission, the Chief Commissioner may establish divisions of the Commission and all or any of the powers, duties and functions of the Commission, except the making of by-laws, may, as directed by the Commission, be exercised or performed by all or any of those divisions. 422 The Act is amended by adding the following after section 36:
Pay Equity Division 36.1 (1) On receipt of a complaint under section 40 alleging a discriminatory practice under section 11, the Chief Commissioner must establish, for the purposes of Part III, a Pay Equity Division of the Commission of which the Pay Equity Commissioner is the presiding officer. Complaints — section 11 (2) A Pay Equity Division established under subsection
(1) must exercise the powers and perform the duties and functions of the Commission under Part III with respect to the complaint in question. 423 The Act is amended by adding the following after section 38:
Pay Equity Commissioner Powers, duties and functions 38.1 In addition to being a member of the Commission, the Pay Equity Commissioner must exercise the powers
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and perform the duties and functions assigned to him or her by the Pay Equity Act. Absence or incapacity of Pay Equity Commissioner 38.2 (1) In the event of the absence or incapacity of the Pay Equity Commissioner, or if the office of Pay Equity Commissioner is vacant, the Chief Commissioner may authorize any member of the Commission, other than himself or herself, to exercise the powers and perform the duties and functions of the Pay Equity Commissioner, but no member may be so authorized for a term of more than 90 days without the Governor in Council’s approval.
Required qualifications — acting Pay Equity Commissioner (2) The Chief Commissioner must take into consideration, in appointing the acting Pay Equity Commissioner, knowledge and experience in relation to pay equity matters. 424 Section 40 of the Act is amended by adding
the following after subsection (4):
Multiple allegations (4.1) If a complaint alleging a discriminatory practice
under section 11 also includes allegations to which section 11 does not apply, the Pay Equity Division may (a) exercise the powers and perform the duties and
functions of the Commission under this Part with respect to the complaint as filed; or (b) at any stage after the filing of the complaint, sever
the complaint and refer to the Commission some or all of the allegations that do not allege a discriminatory practice under section 11. New complaint (4.2) If the Pay Equity Division refers allegations severed
from a complaint to the Commission under paragraph (4.1)(b), the Commission is deemed to have received a new complaint for the purposes of section 40. 425 (1) The Act is amended by adding the following after section 40.1: Non-application of sections 7, 10 and 11 40.2 The Commission does not have jurisdiction to deal
with complaints made by an employee, as defined in subsection 3(1) of the Pay Equity Act, against an employer that is subject to that Act, alleging that
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(a) the employer has engaged in a discriminatory
practice referred to in section 7 or 10, if the complaint is in respect of the employer establishing or maintaining differences in wages between male and female employees who are performing work of equal value; or (b) the employer has engaged in a discriminatory
practice referred to in section 11. (2) Section 40.2 of the Act is renumbered as subsection 40.2(1) and is amended by adding the following: Parliamentary employees (2) The Commission does not have jurisdiction to deal
with complaints made by an employee, within the meaning of section 86.1 of the Parliamentary Employment and Staff Relations Act, against an employer, within the meaning of that same section, alleging that the employer has engaged in a discriminatory practice referred to in subsection (1). 426 (1) Subsection 48.1(1) of the Act is replaced by the following:
Establishment of Tribunal 48.1 (1) There is hereby established a tribunal to be known as the Canadian Human Rights Tribunal consisting, subject to subsection (6), of a maximum of 18 members, including a Chairperson and a Vice-chairperson, as may be appointed by the Governor in Council. (2) Section 48.1 of the Act is amended by adding the following after subsection (4):
Knowledge and experience — pay equity (4.1) Appointments must be made having regard to the need for adequate knowledge and experience in pay equity matters among the members of the Tribunal.
R.S., c. 33 (2nd Supp.)
Parliamentary Employment and Staff Relations Act 427 The Parliamentary Employment and Staff
Relations Act is amended by adding the following after Part II:
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PART II.1
Pay Equity Definitions 86.1 The following definitions apply in this Part.
bargaining agent has the same meaning as in section 3. (agent négociateur) Board has the same meaning as in section 3. (Commission) employee means a person employed by an employer and includes the person occupying the recognized position of Clerk of the Senate, Clerk of the House of Commons, Gentleman Usher of the Black Rod, Sergeant-atArms or Law Clerk and Parliamentary Counsel of the House of Commons. (employé) employer means (a) the Senate as represented by any committee or
person that the Senate by its rules or orders designates for the purposes of this Part; (b) the House of Commons as represented by any
committee or person that the House of Commons by its orders designates for the purposes of this Part; (c) the Library of Parliament as represented by the Parliamentary Librarian acting, subject to subsection 74(1) of the Parliament of Canada Act, on behalf of both Houses of Parliament; (d) the office of the Senate Ethics Officer as represented by the Senate Ethics Officer; (e) the office of the Conflict of Interest and Ethics
Commissioner as represented by the Conflict of Interest and Ethics Commissioner; (f) the Parliamentary Protective Service as represented by the Director of the Parliamentary Protective Service on behalf of the Speakers of the two Houses of Parliament; (g) the office of the Parliamentary Budget Officer as represented by the Parliamentary Budget Officer; (h) a member of the House of Commons who employs one or more persons or who has the direction or control of staff employed to provide research or associated services to the caucus members of a political party represented in the House of Commons;
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(i) in the case of a person occupying the recognized
position of Clerk of the Senate, Clerk of the House of Commons, Gentleman Usher of the Black Rod, Sergeant-at-Arms or Law Clerk and Parliamentary Counsel of the House of Commons, the Senate or the House of Commons, as the case may be, as represented by the committee or person described in paragraph (a) or (b); or (j) any other person who is recognized as an employer in regulations made under subsection 19.5(1) of the Parliament of Canada Act or by-laws made under section 52.5 of that Act. (employeur)
Pay Equity Commissioner means the Pay Equity Commissioner appointed under subsection 26(1) of the Canadian Human Rights Act. (Commissaire à l’équité salariale) Powers, privileges and immunities 86.2 For greater certainty, nothing in this Part is to be
construed as limiting in any way the powers, privileges and immunities of the Senate and the House of Commons and their members or as authorizing the exercise of a power or the performance of a function or duty by virtue of this Part if the exercise of that power or the performance of that function or duty would interfere, directly or indirectly, with the business of the Senate or the House of Commons. Application — Pay Equity Act 86.3 (1) The Pay Equity Act, other than sections 125 to
127, 129, 130, 132, 134, 137 to 146 and 180, applies with respect to the employer, in the same manner and to the same extent as if the employer were an employer referred to in paragraph 3(2)(a) of that Act except that, for the purpose of that application, (a) any reference in that Act to (i) bargaining agent, employee or employer is to be read as a reference to that expression as defined in section 86.1 of this Act, (ii) “Tribunal” is to be read as a reference to the
Board as defined in section 3 of this Act, and (iii) “violation” is to be read as a reference to a
“contravention”; (b) Part I of this Act applies, with any modifications that the circumstances require, in respect of matters brought before the Board under the Pay Equity Act to the extent necessary to give effect to that purpose; and
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(c) matters brought before the Board under the Pay
Equity Act may be heard and determined only by a member as defined in section 3 of this Act. Record keeping (2) Despite subsection (1), sections 90 and 91 of the Pay
Equity Act apply with respect to an employer, in the same manner and to the same extent as if the employer were an employer referred to in paragraph 3(2)(e) of that Act except that, for the purpose of that application, any reference to employer in those sections is to be read as a reference to that term as defined in section 86.1 of this Act. Application of regulations 86.4 (1) Regulations made under subsection 181(1) or section 182 of the Pay Equity Act apply with respect to an employer, in the same manner and to the same extent as if the employer were an employer referred to in paragraph 3(2)(a) of that Act, but only to the extent that the regulations apply generally to employers that are referred to in that paragraph and subject to the modifications referred to in subparagraph 86.3(1)(a)(i) of this Act.
Record keeping (2) Regulations made for the purpose of section 90 of the
Pay Equity Act apply with respect to an employer, in the same manner and to the same extent as if the employer were an employer referred to in paragraph 3(2)(e) of that Act, but only to the extent that the regulations apply generally to employers that are referred to in that paragraph and subject to the modification referred to in subsection 86.3(2) of this Act. Contravention 86.5 (1) The Pay Equity Commissioner may issue a notice of contravention to an employer, bargaining agent or other person, and must cause them to be served with the notice, if the Pay Equity Commissioner has reasonable grounds to believe that the employer, bargaining agent or other person has contravened a provision of, or an order made under, the Pay Equity Act or its regulations that is designated by regulations made under paragraph 127(1)(a) of that Act.
Clarification (2) For greater certainty, the notice may only be issued
for the contravention of a provision of the Pay Equity Act or its regulations that applies with respect to an employer under section 86.3 or 86.4 of this Act or for the contravention of an order that is made under such a provision.
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Contents (3) The notice of contravention must (a) name the employer, bargaining agent or other person that is believed to have committed the contravention; (b) set out the relevant facts surrounding the contravention; (c) inform the employer, bargaining agent or other person of their right to contest the facts of the alleged contravention, by way of review, and specify the time within which and the manner in which to do so; and (d) inform the employer, bargaining agent or other
person that, if they do not exercise their right referred to in paragraph (c) within the specified time or manner, they will be considered to have committed the contravention. Failure to act (4) An employer, bargaining agent or other person
named in the notice that does not file a request for review within the specified time is considered to have committed the contravention. Request for review (5) The employer, bargaining agent or other person
named in the notice may, within 30 days after the day on which the notice of contravention is served or within any longer period that the Pay Equity Commissioner allows, and in the manner specified in the notice, file a request for review of the acts or omissions that constitute the alleged contravention. Grounds for review (6) The request for review must state the grounds for review and set out the evidence that supports those grounds. Variation or cancellation of notice of contravention (7) At any time before a request for review is filed, the
Pay Equity Commissioner may cancel the notice of contravention or correct an error in it.
Completion of review (8) On completion of a review, the Pay Equity Commissioner must determine on a balance of probabilities whether the employer, bargaining agent or other person that requested the review committed the contravention.
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Contravention not committed — effect (9) If the Pay Equity Commissioner determines under
subsection (8) that the employer, bargaining agent or other person did not commit the contravention, the proceedings commenced in respect of it are ended. Decision (10) The Pay Equity Commissioner must, on completion of the review, cause the employer, bargaining agent or other person to be served with a notice that sets out his or her decision and the reasons for it.
Decision final (11) The decision made on completion of the review is final and is not to be questioned or reviewed in any court.
Admissibility of documents (12) In the absence of evidence to the contrary, a document that appears to be a notice of contravention issued under subsection (1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a contravention. Service (13) The service of documents required or authorized
under this section is governed by regulations made under paragraph 127(1)(h) of the Pay Equity Act, but only to the extent that the regulations apply generally with respect to employers that are referred to in paragraph 3(2)(a) of that Act. Notification — entrance into place 86.6 (1) The Pay Equity Commissioner must notify the
Speaker of the Senate or the Speaker of the House of Commons, or both, of his or her intention to enter, under paragraph 118(3)(a) or 121(d) of the Pay Equity Act, a place that is under the authority of an employer. Other notifications (2) The Pay Equity Commissioner must notify the Speaker of the Senate or the Speaker of the House of Commons, or both, as soon as possible after he or she, under this Part (a) makes or issues an order; (b) begins a compliance audit or an investigation; (c) is notified of a matter in dispute, an objection or a
complaint; (d) refers a question to the Chairperson of the Board;
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(e) discontinues the investigation of all or any part of
a matter in dispute, objection or complaint; (f) dismisses all or any part of a matter in dispute, objection or complaint; (g) receives a request for review; (h) causes a notice to be served under subsection
86.5(10) of this Act or subsection 161(6) of the Pay Equity Act; or (i) issues, varies or cancels a notice of contravention.
Notification 86.7 (1) The Board must notify the Speaker of the Senate or the Speaker of the House of Commons, or both, as soon as possible after the Board receives a request for appeal under this Part.
Power of Speakers (2) If the Speaker of the Senate or the Speaker of the
House of Commons is notified that an appeal has been requested or a question has been referred to the Chairperson of the Board, (a) the Board must, at the Speaker’s request, provide to the Speaker a copy of any document that is filed with the Board in the appeal or referral and that is necessary to enable the Speaker to present evidence and make representations under paragraph (b); and (b) the Speaker may present evidence and make representations to the Board in the appeal or referral.
Transmission to Speaker 86.8 (1) The Pay Equity Commissioner must provide to
the Speaker of the Senate or the Speaker of the House of Commons, or both (a) an order that is made by the Pay Equity Commissioner under this Part, if the order is not complied with and once all appeals from that order have been finally determined or the time for appeal has expired; (b) a notice of contravention for which a request for review was not filed within the specified time; or
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(c) a decision made under subsection 86.5(8) that a
contravention was committed.
Order from the Board (2) The Board must, at the request of the Pay Equity
Commissioner, provide to the Speaker of the Senate or the Speaker of the House of Commons, or both, an order or decision made by the Board under this Part if the order or decision is not complied with. Tabling by Speaker 86.9 The Speaker of the Senate or the Speaker of the House of Commons, or both, must, within a reasonable time after receiving any document received under paragraph 86.8(1)(a) or subsection 86.8(2), table it in the House over which the Speaker presides.
Annual report — Board 86.91 The Board must, as soon as possible after the end
of each year, submit a report for that year on its activities under this Part and under the Pay Equity Act, as it applies with respect to an employer, to the Minister designated as the Minister for the purposes of the Federal Public Sector Labour Relations and Employment Board Act. The Minister must cause the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the Minister receives it.
Transitional Provisions, Consequential Amendments, Coordinating Amendments and Coming into Force Transitional Provision Complaints — Canadian Human Rights Act 428 The Canadian Human Rights Act, as it read immediately before the day on which this section comes into force, applies with respect to any complaint filed before that day under section 40 of that Act, other than a complaint referred to in subsection 396(1) of the Budget Implementation Act, 2009, as amended by subsection 431(1) of this Act.
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Consequential Amendments 2009, c. 2
Budget Implementation Act, 2009 429 Section 394 of the Budget Implementation
Act, 2009 is repealed. 430 Section 395 of the Act is repealed. 431 (1) The portion of subsection 396(1) of the
Act before paragraph (a) is replaced by the following: Complaints before Canadian Human Rights Commission 396 (1) The following complaints with respect to employees that are before the Canadian Human Rights Commission on the day on which this Act receives royal assent, or that are filed with that Commission during the period beginning on that day and ending on the day on which subsection 425(1) of the Budget Implementation Act, 2018, No. 2 comes into force, shall, despite section 44 of the Canadian Human Rights Act, without delay, be referred by the Commission to the Board:
(2) Subsection 396(3) of the Act is replaced by the following:
Powers of Board (3) The Board has, in relation to a complaint referred to it, in addition to the powers conferred on it under the Federal Public Sector Labour Relations Act, the power to interpret and apply sections 7, 10 and 11 of the Canadian Human Rights Act, and the Equal Wages Guidelines, 1986, in respect of employees, even after the coming into force of subsection 425(1) of the Budget Implementation Act 2018, No. 2. (3) Subsection 396(9) of the Act is replaced by the
following: Restriction (9) The Board has, in relation to complaints referred to in this section, the power to make any order that a member or panel may make under section 53 of the Canadian Human Rights Act, except that no monetary remedy may be granted by the Board in respect of the complaint other than a lump sum payment, and the payment may be only in respect of a period that ends on or
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before the day on which subsection 425(1) of the Budget Implementation Act, 2018, No. 2 comes into force. (4) Section 396 of the Act is repealed. 432 Sections 397 to 399 of the Act are repealed. 433 Sections 401 to 404 of the Act are repealed. 434 Section 406 of the Act is repealed. 2013, c. 40
Economic Action Plan 2013 Act, No. 2 435 Subsection 307(2) of the Economic Action
Plan 2013 Act, No. 2 is repealed. 436 Subsection 316(2) of the Act is repealed. 437 Subsection 364(1) of the Act is repealed. 438 Section 445 of the Act is repealed.
Coordinating Amendments Bill C-81
439 (1) Subsections (2) to (4) apply if Bill C-81, introduced in the 1st session of the 42nd Parliament and entitled the Accessible Canada Act (in this section referred to as the “other Act”), receives royal assent. (2) On the first day on which both section 148 of the other Act and section 419 of this Act are in force, subsections 26(1) and (2) of the Canadian Human Rights Act are replaced by the following:
Commission established 26 (1) A commission is established to be known as the Canadian Human Rights Commission, in this Act referred to as the “Commission”, consisting of a Chief Commissioner, a Deputy Chief Commissioner, members referred to as the “Accessibility Commissioner” and the “Pay Equity Commissioner” and not less than three or more than six other members, to be appointed by the Governor in Council.
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Members (2) The Chief Commissioner, the Deputy Chief Commissioner, the Accessibility Commissioner and the Pay Equity Commissioner are full-time members of the Commission and the other members may be appointed as fulltime or part-time members of the Commission. (3) On the first day on which both section 151 of
the other Act and section 420 of this Act are in force, section 32.1 of the Canadian Human Rights Act, as enacted by section 420 of this Act, is renumbered as section 32.2 and is repositioned accordingly if required. (4) On the first day on which both section 152 of
the other Act and section 423 of this Act are in force, sections 38.1 and 38.2 of the Canadian Human Rights Act, as enacted by section 423 of this Act, are renumbered as sections 38.3 and 38.4, respectively, and those sections — and the heading before that section 38.1, as enacted by section 423 of this Act — are repositioned accordingly if required.
Coming into Force Order in council 440 (1) Sections 1 to 171 and 174 to 184 of the Pay Equity Act, as enacted by section 416, come into force on a day or days to be fixed by order of the Governor in Council.
Order in council (2) Sections 172 and 173 of the Pay Equity Act, as
enacted by section 416, come into force on a day to be fixed by order of the Governor in Council. Order in council (3) Sections 417 and 419 to 424, subsections 426(1)
and (2), sections 428 to 430, subsections 431(1) to (4) and sections 432 to 438 come into force on a day or days to be fixed by order of the Governor in Council. Order in council (4) Subsection 425(1) comes into force on a day to be fixed by order of the Governor in Council, which day must be the same day as the day on which section 12 of the Pay Equity Act, as enacted by section 416, comes into force.
Order in council (5) Subsection 425(2) and section 427 come into
force on a day to be fixed by order of the
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Governor in Council, which day must be on or after the day on which subsection 425(1) comes into force and the day on which subsection 55(1) of the Pay Equity Act, as enacted by section 416, comes into force.
DIVISION 15
Modernization of the Canada Labour Code SUBDIVISION A R.S., c. L-2
Canada Labour Code Amendments to the Act 441 Subsections 132(2) and (3) of the Canada Labour Code are replaced by the following:
Consult health care practitioner (2) The employee must consult with a health care practitioner, as defined in section 166, of her choice as soon as possible to establish whether continuing any of her current job functions poses a risk to her health or to that of the foetus or child. Provision no longer applicable (3) Without prejudice to any other right conferred by
this Act, by a collective agreement or other agreement or by any terms and conditions of employment, once the health care practitioner has established whether there is a risk as described in subsection (1), the employee may no longer cease to perform her job under subsection (1). 442 (1) The definition qualified medical practitioner in section 166 of the Act is repealed. (2) Section 166 of the Act is amended by adding
the following in alphabetical order: health care practitioner means a person lawfully entitled, under the laws of a province, to provide health services in the place in which they provide those services. (professionnel de la santé) 443 The Act is amended by adding the following after section 167:
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Prohibition 167.1 An employer is prohibited from treating an employee as if they were not their employee in order to avoid their obligations under this Part or to deprive the employee of their rights under this Part.
Burden of proof 167.2 If, in any proceeding in respect of a complaint
made under this Part, the employer alleges that the complainant is not their employee, the burden of proof is on the employer. 444 The Act is amended by adding the following after section 169:
Break 169.1 (1) Every employee is entitled to and shall be
granted an unpaid break of at least 30 minutes during every period of five consecutive hours of work. If the employer requires the employee to be at their disposal during the break period, the employee must be paid for the break. Exception (2) An employer may postpone or cancel the break set
out in subsection (1) if it is necessary for the employee to work in order to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious (a) threat to the life, health or safety of any person; (b) threat of damage to or loss of property; or (c) threat of serious interference with the ordinary working of the employer’s industrial establishment.
Rest period 169.2 (1) Every employee is entitled to and shall be
granted a rest period of at least eight consecutive hours between work periods or shifts. Exception (2) Despite subsection (1), an employer may require that
an employee work additional hours to their scheduled work periods or shifts which would result in them having a rest period of fewer than eight consecutive hours between their work periods or shifts if it is necessary for the employee to work in order to deal with a situation that the employer could not have reasonably foreseen and
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that presents or could reasonably be expected to present an imminent or serious (a) threat to the life, health or safety of any person; (b) threat of damage to or loss of property; or (c) threat of serious interference with the ordinary working of the employer’s industrial establishment.
445 The Act is amended by adding the following after section 173:
Notice — work schedule 173.01 (1) The employer shall provide an employee with their work schedule in writing at least 96 hours before the start of the employee’s first work period or shift under that schedule.
Right to refuse (2) Subject to subsection (3), an employee may refuse to
work any work period or shift in their schedule that starts within 96 hours from the time that the schedule is provided to them. Exception (3) An employee shall not refuse to work a work period
or shift if it is necessary for them to work in order to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious (a) threat to the life, health or safety of any person; (b) threat of damage to or loss of property; or (c) threat of serious interference with the ordinary working of the employer’s industrial establishment.
Exception — subsection 177.1(1) (4) Subsection (1) does not apply to a change to an employee’s work schedule following a request made under subsection 177.1(1). Prohibition (5) An employer shall not dismiss, suspend, lay off, demote or discipline an employee because the employee has refused to work a work period or shift under subsection (2) or take such a refusal into account in any decision to promote or train the employee.
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Non-application of subsection 196(4) (6) Subsection 196(4) does not apply in respect of a work period or shift that an employee refuses to work under subsection (2).
Non-application — collective agreement (7) This section does not apply to employees who are employed under the terms of a collective agreement that specifies an alternate time frame for providing the work schedule or provides that this section does not apply to those employees. 446 (1) The portion of paragraph 175(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) modifying any provision of this Division for the
purpose of the application of this Division to classes of employees who are employed in or in connection with the operation of any industrial establishment if, in the opinion of the Governor in Council, the application of those sections without modification (2) Paragraph 175(1)(b) of the Act is replaced by
the following: (b) exempting any class of employees from the application of any provision of this Division if the Governor in Council is satisfied that it cannot reasonably be applied to that class of employees; (3) Subsection 175(1) of the Act is amended by adding the following after paragraph (b): (b.1) respecting rest periods under section 169.2, including defining the terms “shift” and “work period” for the purposes of that section; 447 The heading of Division II of Part III of the
Act is replaced by the following:
Minimum Wage and Age of Employment 448 (1) The portion of section 179 of the Act before paragraph (a) is replaced by the following:
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Employees under 18 years of age 179 An employer may employ a person under the age of
18 years only (2) Paragraph 179(a) of the French version of the Act is replaced by the following: a) que pour exercer les activités prévues par règlement; 449 Paragraph 181(f) of the Act is replaced by the
following: (f) specifying, for the purposes of section 179, the occupations in which persons under the age of 18 years, or any class of persons under that age, may be employed in an industrial establishment and fixing the conditions of that employment; and 450 The Act is amended by adding the following after section 181:
DIVISION II.1
Breaks for Medical Reasons or Nursing Medical break 181.1 (1) Subject to the regulations, every employee is entitled to and shall be granted any unpaid breaks that are necessary for medical reasons.
Certificate (2) On written request by the employer, the employee
must provide a certificate issued by a health care practitioner setting out the length and frequency of the breaks needed for medical reasons and any additional information that may be prescribed by regulation.
Nursing break 181.2 Subject to the regulations, every employee who is nursing is entitled to and shall be granted any unpaid breaks necessary for them to nurse or to express breast milk.
Regulations 181.3 The Governor in Council may make regulations (a) modifying the provisions of sections 181.1 or 181.2
for the purpose of the application of this Division to any class of employees;
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(b) exempting any class of employees from the application of section 181.1 or 181.2; (c) respecting the breaks set out in subsection 181.1(1)
and section 181.2, including circumstances in which those breaks cannot be taken; and (d) respecting additional information to be included in a certificate required under subsection 181.1(2). 451 The heading of Division III of Part III of the Act is replaced by the following:
Equal Treatment 452 The Act is amended by adding the following after section 182:
Prohibition — rate of wages 182.1 (1) An employer is prohibited from paying one
employee a rate of wages that is less than the rate paid to another of that employer’s employees due to a difference in their employment status, if (a) they work in the same industrial establishment; (b) they perform substantially the same kind of work; (c) the performance of that work requires substantially the same skill, effort and responsibility; (d) their work is performed under similar working
conditions; and (e) any other factor that may be prescribed by regulation is present.
Exception (2) Subsection (1) does not apply if the difference in employees’ rates of wages is due to a system based on (a) seniority; (b) merit; (c) the quantity or quality of each employee’s production; or (d) any other criterion that may be prescribed by regulation.
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Prohibition — reduction in rate of wages (3) An employer is prohibited from reducing an employee’s rate of wages in order to comply with subsection (1).
Request for review 182.2 (1) If an employee who believes that their rate of
wages does not comply with subsection 182.1(1) makes a written request to the employer for a review of the rate, the employer must, within 90 days after receiving the request, conduct a review of the employee’s rate of wages and provide the employee with a written response that includes (a) a statement that the employer has increased their rate of wages in order to comply with subsection 182.1(1); or (b) a statement, including reasons, that the employee’s current rate of wages complies with subsection 182.1(1).
Payment of wages (2) If an employer increases an employee’s rate of wages
in order to comply with subsection 182.1(1), the employer must pay the employee an amount equal to the difference between the two rates of wages from the day on which the employee makes their request under subsection (1) to the day on which the employer starts paying the employee the increased rate of wages.
Prohibition — dismissal etc. (3) An employer is prohibited from dismissing, suspending, laying off, demoting or disciplining an employee because the employee has made a request under subsection (1) or taking such a request into account in any decision to promote or train the employee.
Notice of employment opportunities 182.3 If an employer carries out a practice of informing employees of employment or promotion opportunities in writing, the employer must inform all their employees, regardless of their employment status.
Regulations 182.4 The Governor in Council may make regulations (a) defining any term for the purposes of this Division;
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(b) setting out factors for the purpose of paragraph
182.1(1)(e); (c) setting out criteria for the purpose of paragraph
182.1(2)(d); (d) modifying the provisions of section 182.1 or 182.2
for the purpose of the application of this Division to any class of employees; and (e) exempting any class of employees from the application of section 182.1 or 182.2. 453 The definition vacation pay in section 183 of the Act is replaced by the following:
vacation pay means the amount an employee is entitled to under section 184.01. (indemnité de congé annuel) 454 Section 184 of the Act is replaced by the following: Annual vacation with pay 184 Except as otherwise provided by or under this Division, in respect of every year of employment by an employer, every employee is entitled to and shall be granted a vacation with vacation pay of (a) at least two weeks if they have completed at least
one year of employment; (b) at least three weeks if they have completed at least five consecutive years of employment with the same employer; and (c) at least four weeks if they have completed at least 10 consecutive years of employment with the same employer.
Calculation of vacation pay 184.01 An employee is entitled to vacation pay equal to: (a) 4% of their wages during the year of employment
in respect of which they are entitled to the vacation; (b) 6% of their wages during the year of employment
in respect of which they are entitled to the vacation, if they have completed at least five consecutive years of employment with the same employer; and (c) 8% of their wages during the year of employment in respect of which they are entitled to the vacation, if they have completed at least 10 consecutive years of employment with the same employer.
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455 Subsection 187.1(2) of the Act is replaced by
the following: Application of section 209.1 (2) If an employee interrupts a vacation to take leave under any of sections 205.1, 206, 206.1 and 206.3 to 206.9 and resumes the vacation immediately at the end of that leave, section 209.1 applies to them as if they did not resume the vacation before returning to work. 456 Paragraph 188(b) of the Act is replaced by
the following: (b) the applicable percentage, under section 184.01, of the wages of the employee during any part of the completed portion of their year of employment in respect of which vacation pay has not been paid to them. 457 (1) Subsection 189(1) of the Act is replaced by
the following: Transfer 189 (1) Despite the lease or transfer of a work, undertaking or business, or any part of a work, undertaking or business, from one employer to another employer by sale, merger or otherwise, the employment of the employee, before and after the lease or transfer, who is employed in or in connection with the operation of that work, undertaking or business, is, for the purposes of this Division, deemed to be continuous with one employer if the work, undertaking or business (a) is a federal work, undertaking or business; or (b) becomes a federal work, undertaking or business due to the lease or transfer.
Retendering (1.1) If, due to a contract being awarded through a retendering process, a second employer becomes responsible for carrying out any particular federal work, undertaking or business, or part of one, that was previously carried out by a first employer, an employee who is employed in or in connection with the its operation before and after the retendering, is, for the purposes of this Division, deemed to be continuously employed with one employer.
Non-application (1.2) Subsections (1) and (1.1) do not apply if the employee’s first day of employment by the second employer is more than 13 weeks after the day that is the earlier of
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(a) the employee’s last day of employment by the first
employer; and (b) the day on which the federal work, undertaking or
business is transferred or the first day the second employer carries out the federal work, undertaking or business, as the case may be. Period of continuous employment (1.3) For greater certainty, if an employer’s work, undertaking or business becomes a federal work, undertaking or business due to a change in its activities, for the purposes of this Division, an employee’s period of continuous employment by the employer includes any period in which the work, undertaking or business in or in connection with the operation of which the employee is employed was not a federal work, undertaking or business.
Calculation of period of employment (1.4) If subsection (1) or (1.1) applies in respect of an employee, any period between their employment by the first employer and their employment by the second employer is not included in the calculation of their period of continuous employment.
Exception (1.5) For the purposes of an employee’s employment by
the second employer, this section does not apply in respect of the calculation of the employee’s entitlement under section 230 if the first employer complied with that section in respect of their employment by that employer. Exception — severance pay (1.6) For the purposes of an employee’s employment by
the second employer, this section does not apply in respect of the calculation of their entitlement to severance pay under section 235 if the first employer paid them severance pay in respect of their employment by that employer. (2) Subsection 189(1.5) of the Act is replaced by the following:
Exception (1.5) For the purposes of an employee’s employment by
the second employer, this section does not apply in respect of the calculation of the employee’s entitlement under section 230, if the first employer complied with subsection 212.1(1) or section 230, as the case may be, in respect of their employment by that employer. 458 (1) Subsection 196(1) of the Act is replaced by the following:
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Holiday pay 196 (1) Subject to subsections (2) and (4), an employer shall, for each general holiday, pay an employee holiday pay equal to at least one twentieth of the wages, excluding overtime pay, that the employee earned with the employer in the four-week period immediately preceding the week in which the general holiday occurs. (2) Subsections 196(3) and (5) of the Act are repealed. 459 Subsection 197(3) of the Act is repealed. 460 Paragraph 203(2)(b) of the Act is replaced by
the following: (b) modifying, to the extent that the Governor in
Council considers necessary, the provisions of Division I.1, IV, V, VII, VIII, IX, X, XI, XIII or XIV so that, as far as practicable, employees engaged in multi-employer employment will be entitled to the same rights and benefits under that Division as employees employed by one employer. 461 The Act is amended by adding the following after section 203:
DIVISION VI.1
Temporary Help Agencies Application 203.01 This Division applies to an employer who is a temporary help agency and to those of its employees who perform work assignments in its clients’ industrial establishments.
Prohibition 203.1 (1) An employer is prohibited from (a) charging a fee to a person in connection with him or her becoming its employee; (b) charging a fee to its employee for assigning or attempting to assign him or her to perform work for a client; (c) charging a fee to its employee for any assignment or job preparation services, including assisting him or her in preparing resumes or preparing for job interviews;
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(d) charging a fee to its employee for him or her establishing an employment relationship with one of its clients; (e) charging a fee to a client for establishing an employment relationship with an employee if the day on which the employee’s first assignment with the client started is more than six months before the day on which the client establishes the employment relationship with the employee; and (f) preventing or attempting to prevent an employee
from establishing an employment relationship with a client. Payment (2) If an employee pays any fee described in any of paragraphs (1)(a) to (d), the employer must pay to the employee an amount equal to that fee. Equal treatment 203.2 (1) An employer is prohibited from paying an employee a rate of wages that is less than the rate the client pays to its employee if (a) they work in the same industrial establishment; (b) they perform substantially the same kind of work; (c) the performance of that work requires substantially the same skill, effort and responsibility; (d) their work is performed under similar working
conditions; and (e) any other factor that may be prescribed by regulation is present.
Exception (2) Subsection (1) does not apply if the difference in employees’ rates of wages is due to a system based on (a) seniority; (b) merit; (c) the quantity or quality of each employee’s production; or (d) any other criterion that may be prescribed by regulation.
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Prohibition — reduction in rate of wages (3) A client is prohibited from reducing their employee’s
rate of wages in order to enable the employer to comply with subsection (1). Request for review 203.3 (1) If an employee who believes that their rate of
wages does not comply with subsection 203.2(1) makes a written request to the employer for a review of the rate, the employer must, within 90 days after receiving the request, conduct a review of the employee’s rate of wages and provide the employee with a written response that includes (a) a statement that the employer has increased their
rate of wages in order to comply with subsection 203.2(1); or (b) a statement, including reasons, that the employer has not increased their rate of wages.
Payment of wages (2) If an employer increases an employee’s rate of wages in order to comply with subsection 203.2(1), the employer must pay the employee an amount equal to the difference between the two rates of wages from the day on which the employee makes their request under subsection (1) to the date on which the employer starts paying the employee the increased rate of wages.
Prohibition — dismissal etc. (3) An employer is prohibited from dismissing, suspending, laying off, demoting or disciplining an employee because the employee has made a request under subsection (1) or taking such a request into account in any decision to promote or train the employee or to provide an assignment to them.
Inspections and complaints 203.4 If an inspection that relates to an employer’s compliance with this Division is carried out under this Part or a complaint is made under section 251.01(1) that relates to the contravention of this Division by the employer, section 249 applies in respect of the employer’s clients as if they were the employer. Regulations 203.5 The Governor in Council may make regulations
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(a) defining any term for the purposes of this Division; (b) setting out factors for the purpose of paragraph 203.2(1)(e); (c) setting out criteria for the purpose of paragraph
203.2(2)(d); (d) modifying the provisions of any section of this Division for the purpose of the application of this Division to any class of employees; and (e) exempting any class of employees from the application of any provision of this Division. 462 The heading of Division VII of Part III of the
Act is replaced by the following:
Maternity-related Reassignment and Leave and Other Leaves 463 Subsection 204(2) of the Act is replaced by
the following: Certificate (2) An employee’s request under subsection (1) must be accompanied by a certificate from a health care practitioner of the employee’s choice indicating the expected duration of the potential risk and the activities or conditions to avoid in order to eliminate the risk. 464 (1) Subsections 205(3) and (4) of the Act are
replaced by the following: Onus of proof (3) The onus is on the employer to show that a modification of job functions or a reassignment that would avoid the activities or conditions indicated in the certificate issued under subsection 204(2) is not reasonably practicable. Employee to be informed (4) If the employer concludes that a modification of job functions or a reassignment that would avoid the activities or conditions indicated in the certificate is not reasonably practicable, the employer shall so inform the employee in writing. (2) Subsection 205(6) of the Act is replaced by the
following:
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Employee’s right to leave (6) An employee referred to in subsection (4) is entitled to and shall be granted a leave of absence for the duration of the risk as indicated in the certificate. 465 Sections 205.1 and 205.2 of the Act are replaced by the following:
Entitlement to leave 205.1 An employee who is pregnant or nursing is entitled to and shall be granted a leave of absence during the period from the beginning of the pregnancy to the end of the twenty-fourth week following the birth, if she provides the employer with a certificate issued by a health care practitioner of her choice indicating that she is unable to work by reason of the pregnancy or nursing and indicating the duration of that inability. Employee’s duty to inform employer 205.2 An employee whose job functions have been modified, who has been reassigned or who is on a leave of absence shall give at least two weeks’ notice in writing to the employer of any change in the duration of the risk or in the inability as indicated in the certificate issued by a health care practitioner, unless there is a valid reason why that notice cannot be given, and the notice must be accompanied by a new certificate. 466 Subsection 206(1) of the Act is replaced by
the following: Entitlement to leave 206 (1) Every employee is entitled to and shall be granted a leave of absence from employment of up to 17 weeks, which leave may begin not earlier than 13 weeks prior to the estimated date of her confinement and end not later than 17 weeks following the actual date of her confinement, if the employee provides her employer with a certificate of a health care practitioner certifying that she is pregnant. 467 (1) Subsection 206.1(1) of the Act is replaced by the following:
Entitlement to leave 206.1 (1) Subject to subsections (2) and (3), every employee is entitled to and shall be granted a leave of absence from employment of up to 63 weeks to care for a newborn child of the employee or a child who is in the care of the employee for the purpose of adoption under the laws governing adoption in the province in which the employee resides.
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(2) Subsection 206.1(2.1) of the Act is replaced by
the following: Extension of period (2.1) The period referred to in subsection (2) is extended
by the number of weeks during which the employee is on leave under any of sections 206.3 to 206.5 and 206.9, is absent due to a reason referred to in subsection 239(1) or 239.1(1) or is on leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g). (3) Subsection 206.1(2.4) of the Act is replaced by the following:
Interruption (2.4) The employee may interrupt the leave referred to in subsection (1) in order to permit the employee to take leave under any of sections 206.3 to 206.5 and 206.9, to be absent due to a reason referred to in subsection 239(1) or 239.1(1) or to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g). (4) Subsection 206.1(4) of the Act is replaced by the following:
Exception — medical leave (4) Except to the extent that it is inconsistent with subsection 239(7), section 209.1 applies to an employee who interrupted the leave referred to in subsection (1) in order to be absent due to a reason referred to in subsection 239(1). 468 (1) Subsection 206.3(1) of the Act is replaced by the following:
Definitions 206.3 (1) For the purposes of this section, care, family member and support have, subject to the regulations, the same meanings as in the regulations made under the Employment Insurance Act and week means the period between midnight on Saturday and midnight on the immediately following Saturday. (2) The portion of subsection 206.3(2) of the Act before paragraph (a) is replaced by the following:
Entitlement to leave (2) Subject to subsections (3) to (8), every employee is entitled to and shall be granted a leave of absence from employment of up to 28 weeks to provide care or support to a family member of the employee if a health care practitioner issues a certificate stating that the family
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member has a serious medical condition with a significant risk of death within 26 weeks from (3) Subsection 206.3(2.1) of the Act is repealed. (4) Subsection 206.3(3.1) of the English version of
the Act is replaced by the following: Certificate not necessary (3.1) For greater certainty, but subject to subsection (3), for leave under this section to be taken after the end of the period of 26 weeks set out in subsection (2), it is not necessary for a health care practitioner to issue an additional certificate under that subsection (2). 469 (1) Subsection 206.4(1) of the Act is replaced by the following:
Definitions 206.4 (1) For the purposes of this section, care, critically ill adult, critically ill child, family member and support have, subject to the regulations, the same meanings as in the regulations made under the Employment Insurance Act and week has the same meaning as in subsection 206.3(1). (2) The portion of subsection 206.4(2) of the Act
before paragraph (a) is replaced by the following: Leave — 37 weeks (2) Every employee who is a family member of a critically ill child is entitled to and shall be granted a leave of absence from employment of up to 37 weeks in order to care for or support that child if a health care practitioner has issued a certificate that (3) The portion of subsection 206.4(2.1) of the Act before paragraph (a) is replaced by the following:
Leave — 17 weeks (2.1) Every employee who is a family member of a critically ill adult is entitled to and shall be granted a leave of absence from employment of up to 17 weeks in order to care for or support that adult if a health care practitioner has issued a certificate that (4) Subsection 206.4(3) of the Act is repealed. (5) Subparagraph 206.4(4)(a)(ii) of the Act is replaced by the following:
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(ii) if the leave begins before the day on which the
certificate is issued, the day from which the health care practitioner certifies that the child or adult, as the case may be, is critically ill; and 470 Subsections 206.5(2) and (3) of the Act are replaced by the following:
Leave — 104 weeks (2) Every employee is entitled to and shall be granted a leave of absence from employment of up to 104 weeks if the employee is the parent of a child who has died and it is probable, considering the circumstances, that the child died as a result of a crime.
Leave — 52 weeks (3) Every employee is entitled to and shall be granted a
leave of absence from employment of up to 52 weeks if the employee is the parent of a child who has disappeared and it is probable, considering the circumstances, that the child disappeared as a result of a crime. 471 The Act is amended by adding the following
after section 206.8:
Leave for Court or Jury Duty Entitlement to leave 206.9 Every employee is entitled to and shall be granted a leave of absence from employment to attend court to (a) act as a witness in a proceeding; (b) act as a juror in a proceeding; or (c) participate in a jury selection process. 472 Subsection 207.02(3) of the Act is replaced by the following:
Exception — medical leave (3) Except to the extent that it is inconsistent with subsection 239(7), section 209.1 applies to an employee who interrupted the leave in order to be absent due to a reason referred to in subsection 239(1). 473 Subsection 207.2(4) of the Act is replaced by
the following: Certificate (4) The employer may, in writing and no later than 15 days after an employee’s return to work, require the employee to provide a certificate issued by a health care practitioner attesting to the child’s hospitalization.
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474 (1) Subsection 207.3(1) of the Act is replaced by the following:
Notice to employer of leave 207.3 (1) Every employee who takes a leave of absence
from employment under any of sections 206.3 to 206.9 shall, as soon as possible, provide the employer with a notice in writing of the reasons for the leave and the length of the leave that they intend to take. (2) Subsection 207.3(2) of the English version of
the Act is replaced by the following: Notice of change in length of leave (2) Every employee who is on a leave of absence from employment under any of sections 206.3 to 206.9 shall, as soon as possible, provide the employer with a notice in writing of any change in the length of the leave that they intend to take. (3) Subsections 207.3(3) and (4) of the Act are replaced by the following: Notice — leave of more than four weeks (3) If the length of the leave taken under any of sections 206.3 to 206.5 and 206.9 is more than four weeks, the notice in writing of any change in the length of the leave shall be provided on at least four weeks’ notice, unless there is a valid reason why that cannot be done.
Documentation (4) The employer may require the employee to provide documentation in support of the reasons for the leave taken under section 206.4, 206.5 or 206.9 and of any change in the length of leave that the employee intends to take. 475 Section 209.22 of the Act is replaced by the
following: Status of certificate 209.22 A certificate issued by a health care practitioner
under this Division is conclusive proof of the statements contained in it. 476 Subsection 209.3(2) of the Act is replaced by the following:
Prohibition (2) The prohibitions set out in subsection (1) also apply in respect of an employee who has taken a leave of absence under any of sections 206.3 to 206.9.
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477 (1) Paragraph 209.4(a) of the Act is replaced
by the following: (a) specifying the absences from employment that are deemed not to have interrupted continuous employment referred to in any of sections 206.6 to 206.8; (2) Paragraphs 209.4(e) and (e.1) of the Act are replaced by the following: (e) prescribing other persons to be included in the
meanings of family member in subsections 206.3(1) and 206.4(1); (e.1) adapting the terminology of the definitions of
care, critically ill adult, critically ill child, family member and support in the regulations made under the Employment Insurance Act for the purposes of the definitions of those terms in subsections 206.3(1) and 206.4(1) of this Act; (3) Paragraph 209.4(g) of the Act is replaced by the following: (g) prescribing shorter periods of consecutive months
of continuous employment for the purposes of subsections 206.6(2), 206.7(2.1) and 206.8(1); 478 (1) The definition redundant employee in section 211 of the Act is replaced by the following: redundant employee means an employee whose employment is terminated in a group termination of employment or whose employment is to be terminated in accordance with a notice under subsection 212(1). (surnuméraire) (2) Section 211 of the Act is amended by adding
the following in alphabetical order: group notice period means the 16-week period preceding the group termination period. (période de préavis de licenciement collectif) group termination of employment means the termination by an employer, either simultaneously or within any four-week period, determined in accordance with any regulations, of the employment of a group of 50 or more employees — or of any lesser number of employees that is prescribed by regulations that are applicable to the employer — within a particular industrial establishment. (licenciement collectif) group termination period means the four-week period, determined in accordance with any regulations, starting
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on the date of the first termination of employment identified in a notice of group termination of employment given under subsection 212(1). (période de licenciement collectif) (3) Section 211 of the Act is renumbered as subsection 211(1) and is amended by adding the following:
Application (2) For the purposes of this Division, if an employer gives notice under subsection 212(1) and the number of redundant employees whose employment is terminated is less than 50 — or any lesser number that is prescribed by regulations that are applicable to the employer — the termination of those employees is deemed to be a group termination of employment. 479 Subsections 212(1) and (2) of the Act are replaced by the following: Notice — Minister 212 (1) An employer must give notice to the Minister, in
writing, of any group termination of employment at least 16 weeks before the first date of termination of employment of an employee in the group. Exception (1.1) If an employer terminates the employment of at
least 50 employees — or any lesser number that is prescribed by regulations that are applicable to the employer — on the same day and pays them at least 16 weeks’ wages under paragraph 212.1(1)(b), the group notice period is deemed to begin on that day and the notice referred to in subsection (1) is to be given at least 48 hours before that date. Copy of notice (2) A copy of any notice given under this section must be
given immediately by the employer to the Minister of Employment and Social Development and the Canada Employment Insurance Commission. Copy of notice — union and redundant employee (2.1) Subject to subsection (2.2), the employer must immediately give a copy of any notice given under subsection (1) to any trade union representing a redundant employee, and if any redundant employee is not represented by a trade union, a copy of that notice must be given immediately to the employee or immediately posted by the employer in a conspicuous place within the industrial establishment in which that employee is employed.
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Copy of notice — subsection (1.1) (2.2) If subsection (1.1) applies, the employer must give a copy of the notice to any trade union representing a redundant employee referred to in that subsection on the date of the group termination of employment. 480 Section 213 of the Act is replaced by the following: Redundant employee — employment terminated 212.1 (1) In addition to giving notice under section 212, the employer must give each redundant employee whose employment is terminated during the group notice period or the group termination period (a) notice in writing of the employer’s intention to terminate their employment on a date specified in the notice, which cannot be before the day after the group notice period ends, at least eight weeks before that date; (b) wages in lieu of notice, at their regular rate of wages for their regular hours of work, for at least eight weeks or, if it is greater, the number of weeks between the day on which their employment is terminated and the day on which the group notice period ends; or (c) any combination of notice and amounts of wages in lieu of notice so that the total of the number of weeks of notice in writing and the number of weeks for which wages are paid in lieu of notice is equivalent to at least eight weeks or, if it is greater, the number of weeks between the day on which the redundant employee is given notice of the date of the termination of their employment and the day on which the group notice period ends.
Failure to give group notice (2) For the purposes of calculating a redundant employee’s entitlement under subsection (1), if an employer does not give notice under section 212, the group notice period is deemed to start on the earlier of the day on which the redundant employee receives written notice of the termination of their employment and the day of the termination of the employment of the redundant employee.
Insufficient group notice (3) For the purposes of calculating a redundant employee’s entitlement under subsection (1), if an employer gives notice under subsection 212(1) fewer than 16 weeks before the date of the termination of the employment of the redundant employee, the group notice period is deemed to start on the earlier of the day on which the employer gives notice under that subsection and the day
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on which the redundant employee receives written notice of the termination of their employment. Collective agreement (4) If an employer is bound by a collective agreement that contains a provision authorizing a redundant employee to displace another employee on the basis of seniority, the displaced employee is a redundant employee for the purposes of this Division.
Notice (5) If a redundant employee displaces another employee,
the employer must give the displaced redundant employee notice under subsection (1) and must give a copy of that notice to the trade union that is a party to the collective agreement. Conditions of employment (6) If an employer gives notice under paragraph (1)(a) or (c), the employer (a) is prohibited from reducing the rate of wages or altering any other term or condition of employment of the redundant employee except with the written consent of that employee; and (b) must, between the time when the notice is given and the day on which the employee’s employment is terminated, pay to them their regular rate of wages for their regular hours of work.
Expiration of notice (7) If a redundant employee to whom notice is given under paragraph (1)(a) or (c) continues to be employed by the employer for more than two weeks after the date specified in the notice, the employer is prohibited from terminating the employment of the employee, unless (a) it is with their written consent; (b) it is by way of dismissal for just cause; (c) it is a termination of employment under another group termination and the employer complies with this Division; or (d) it is an individual termination of employment and the employer complies with Division X.
Statement of benefits (8) An employer must give each redundant employee whose employment is terminated a statement in writing that sets out their vacation benefits, wages, severance pay and any other benefits and pay arising from their
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employment with the employer as at the date of the statement. The statement must be given to the employee (a) in the case of an employee who receives notice under paragraph (1)(a), as soon as possible, but not later than two weeks before the date of the termination of their employment; (b) in the case of an employee who receives wages in
lieu of notice under paragraph (1)(b), not later than the date of the termination of their employment; and (c) in the case of an employee who receives a combination of notice and wages in lieu of notice under paragraph (1)(c), as soon as possible, but not later than two weeks before the date of the termination of their employment unless the period of notice is shorter, in which case, the day on which notice is given to the employee of the date of the termination of their employment. Cooperation with Commission 213 An employer who carries out a group termination
and any trade union representing a redundant employee must give the Canada Employment Insurance Commission any information requested by it for the purpose of assisting any redundant employee and must cooperate with the Commission to facilitate the re-establishment in employment of that employee. Transitional support measures 213.1 (1) Unless the employer gives a redundant employee referred to in subsection 212.1(1) notice under paragraph 212.1(1)(a), they must provide the transitional support measures set out in the regulations to that redundant employee. Amount payable (2) If an employer fails to provide the transitional support measures required under subsection (1), the redundant employee is entitled to be paid an amount equal to the prescribed value of those measures. 481 (1) Section 227 of the Act is amended by adding the following after paragraph (a): (a.1) prescribing circumstances where an employer is
exempted from the application of a provision of this Division and any measure that that employer must take in respect of redundant employees; (2) Section 227 of the Act is amended by adding the following after paragraph (b):
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(b.1) establishing the method of determining the
four-week period referred to in the definition group termination of employment; (b.2) establishing the method of determining the
four-week period referred to in the definition group termination period; (3) Section 227 of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after paragraph (d): (e) defining the expressions “regular rate of wages”
and “regular hours of work”; and (f) respecting transitional support measures to be provided under section 213.1, including establishing the value of those measures for the purposes of subsection 213.1(2).
482 Section 228 of the Act is repealed. 483 The Act is amended by adding the following after the heading of Division X of Part III of the Act:
Application 229.1 This Division does not apply to an employee whose termination of employment is by way of dismissal for just cause. 484 Section 229.1 of the Act is replaced by the following: Application 229.1 This Division does not apply to an employee (a) who is a redundant employee to whom subsection
212.1(1) applies; or (b) whose termination of employment is by way of dismissal for just cause. 485 Subsections 230(1) and (2) of the Act are replaced by the following:
Employer’s duty 230 (1) An employer who terminates the employment of an employee must give the employee (a) notice in writing of the employer’s intention to terminate their employment on a date specified in the notice, at least the applicable number of weeks set out in subsection (1.1) before that date;
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(b) wages in lieu of notice, at their regular rate of wages for their regular hours of work, for at least the applicable number of weeks set out in subsection (1.1); or (c) any combination of notice and amounts of wages
in lieu of notice so that the total of the number of weeks of notice in writing and the number of weeks for which wages are paid in lieu of notice is equivalent to at least the applicable number of weeks set out in subsection (1.1). Notice period (1.1) The applicable number of weeks for the purposes of subsections (1) and (2) is (a) two weeks, if the employee has completed at least three consecutive months of continuous employment with the employer; (b) three weeks, if the employee has completed at least three consecutive years of continuous employment with the employer; (c) four weeks, if the employee has completed at least four consecutive years of continuous employment with the employer; (d) five weeks, if the employee has completed at least five consecutive years of continuous employment with the employer; (e) six weeks, if the employee has completed at least six consecutive years of continuous employment with the employer; (f) seven weeks, if the employee has completed at
least seven consecutive years of continuous employment with the employer; and (g) eight weeks, if the employee has completed at least eight consecutive years of continuous employment with the employer.
Notice to trade union (2) If an employer is bound by a collective agreement that contains a provision authorizing an employee whose position becomes redundant to displace another employee on the basis of seniority, and the position of an employee who is so authorized becomes redundant, the employer must give at least the applicable number of weeks’ notice set out in subsection (1.1) in writing to the trade union that is a party to the collective agreement and to the employee that the employee’s position has become redundant.
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Rights of displaced employee (2.1) For greater certainty, any employee who is displaced and whose employment is terminated is entitled to and shall be given notice or wages in lieu of notice under subsection (1). Statement of benefits (2.2) An employer must give any employee whose employment is terminated a statement in writing that sets out their vacation benefits, wages, severance pay and any other benefits and pay arising from their employment with the employer as at the date of the statement. The statement must be given to the employee (a) in the case of an employee who receives notice under paragraph (1)(a), as soon as possible, but not later than two weeks before the date of the termination of their employment; (b) in the case of an employee who receives wages in
lieu of notice under paragraph (1)(b), not later than the date of the termination of their employment; and (c) in the case of an employee who receives a combination of notice and wages in lieu of notice under paragraph (1)(c), as soon as possible, but not later than two weeks before the date of the termination of their employment unless the period of notice is shorter, in which case, the day on which notice is given to the employee of the date of the termination of their employment. 486 The Act is amended by adding the following after section 238:
DIVISION XII.1
Reimbursement of Work-related Expenses Entitlement 238.1 (1) Subject to subsection (2), an employee is entitled to and the employer shall provide reimbursement of reasonable work-related expenses. Exception (2) An employee is not entitled to be reimbursed for (a) an expense that is ineligible under any regulation made under this Division; (b) in the case of an employee who is subject to a collective agreement, an expense that the employee is required to pay in accordance with the collective
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agreement or any other written agreement between the trade union and the employer; or (c) in the case of an employee who is not subject to a collective agreement, an expense that the employee is required to pay in accordance with any written agreement between themselves and the employer.
Payment (3) The employer shall pay the employee any amount
that is payable under this section (a) in the case of an employee who is subject to a collective agreement, within the time limit set out under the collective agreement or any other written agreement between the trade union and the employer; (b) in the case of an employee who is not subject to a
collective agreement, within the time limit set out under a written agreement between themselves and the employer; and (c) in any other case, within the time limit prescribed by regulation.
Regulations 238.2 The Governor in Council may make regulations
for the purposes of this Division including regulations prescribing factors to consider in determining if an expense is or is not work-related and prescribing factors to consider in determining if an expense is or is not reasonable. 487 Section 239 of the Act and the heading of Division XIII before it are replaced by the following:
Medical Leave Entitlement to leave 239 (1) Every employee is entitled to and shall be granted a medical leave of absence from employment of up to 17 weeks as a result of (a) personal illness or injury; (b) organ or tissue donation; or (c) medical appointments during working hours.
Certificate (2) If a medical leave of absence is three days or longer,
the employer may require that the employee provide a certificate issued by a health care practitioner certifying
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that the employee was incapable of working for the period of time that they were absent from work. Notice to employer (3) If an employee intends to take a medical leave of absence, they must give written notice to the employer of the day on which the leave is to begin and the expected duration of the leave at least four weeks before that day, unless there is a valid reason why that notice cannot be given, in which case the employee must provide the employer with written notice as soon as possible.
Change — in length of leave (4) An employee must provide the employer with written notice of any change in the length of their medical leave of absence as soon as possible.
Employment opportunities (5) An employee is entitled, on written request, to be informed in writing of every employment, promotion or training opportunity that arises during the period when the employee is on a medical leave of absence under this Division and for which the employee is qualified, and on receiving that request, the employer must provide the information to the employee. Prohibition (6) Subject to subsection (7), an employer is prohibited from dismissing, suspending, laying off, demoting or disciplining an employee because the employee intends to take or has taken a medical leave of absence or taking such an intention or absence into account in any decision to promote or train the employee.
Exception (7) An employer may assign to a different position, with
different terms and conditions of employment, any employee who, after a medical leave of absence, is unable to perform the work performed by the employee prior to the absence. Benefits continue (8) The pension, health and disability benefits and the
seniority of an employee who is absent from work due to medical leave under this Division accumulate during the entire period of the medical leave of absence.
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Contributions by employee (9) If contributions are required from an employee in order for the employee to be entitled to a benefit referred to in subsection (8), the employee is responsible for and must, within a reasonable time, pay those contributions for the period of any medical leave of absence unless, at the commencement of the absence or within a reasonable time after, the employee notifies the employer of the employee’s intention to discontinue contributions during that period. Contributions by employer (10) An employer who pays contributions in respect of a
benefit referred to in subsection (8) must continue to pay those contributions during an employee’s medical leave of absence in at least the same proportion as if the employee were not absent, unless the employee does not pay the employee’s contributions, if any, within a reasonable time. Failure to pay contributions (11) For the purposes of calculating the pension, health
and disability benefits of an employee in respect of whom contributions have not been paid as required by subsections (9) and (10), the benefits do not accumulate during the medical leave of absence and employment on the employee’s return to work is deemed to be continuous with employment before the employee’s absence. Deemed continuous employment (12) For the purposes of calculating benefits, other than benefits referred to in subsection (8), of an employee who is absent from work due to medical leave under this Division, employment on the employee’s return to work shall be deemed to be continuous with employment before the employee’s absence.
Regulations (13) The Governor in Council may make regulations
defining terms for the purposes of this Division. 488 (1) Section 240 of the Act is amended by
adding the following after subsection (1):
Limitation (1.1) A person shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 246.1(1) or 247.99(1), unless that complaint has been withdrawn. (2) Subsection 240(3) of the Act is replaced by the
following:
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Extension of time (3) The Minister may extend the period set out in subsection (2) (a) if the Minister is satisfied that a complaint was
made within that period to a government official who had no authority to deal with the complaint and that the person making the complaint believed the official had that authority; or (b) in any circumstances that are prescribed by regulation. 489 Section 241 of the Act is amended by adding the following after subsection (3):
Notice (4) If the person who made the complaint does not reply
to a written communication from the inspector within a period that the inspector considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, has elapsed from the day on which the complaint was made, the inspector may give written notice to the person who made the complaint that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board. Time limit (5) Subject to the regulations, if the person who made
the complaint does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the inspector may deem the complaint to be withdrawn. 490 The Act is amended by adding the following after section 241:
Suspension of complaint 241.1 (1) If the Board is satisfied that the complainant must take measures before the Board may continue to deal with the complaint referred to it under subsection 241(3), it may, at any time, suspend consideration of the complaint, in whole or in part.
Notice (2) If the Board suspends consideration of a complaint, the Board shall notify the complainant in writing and specify in the notice (a) the measures that the complainant must take; and
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(b) the period within which they must take those measures. End of suspension (3) The suspension ends when, in the Board’s opinion,
the measures specified in the notice have been taken. Rejection of complaint 241.2 (1) The Board may reject a complaint referred to it under subsection 241(3), in whole or in part, (a) if the Board is satisfied that (i) the complaint is not within its jurisdiction, (ii) the complaint is frivolous, vexatious or not
made in good faith, (iii) the complaint has been settled in writing between the employer and the complainant, (iv) there are other means available to the complainant to resolve the subject matter of the complaint that the Board considers should be pursued, or (v) the subject matter of the complaint has been
adequately dealt with through recourse obtained before a court, tribunal, arbitrator or adjudicator; or (b) if consideration of the complaint was suspended
under subsection 241.1(1) and if, in the Board’s opinion, the measures specified in the notice under subsection 241.1(2) were not taken within the specified period. Notice of rejection of complaint (2) If the Board rejects a complaint, it shall notify the
complainant in writing, with reasons. 491 Paragraph 242(3.1)(b) of the Act is replaced
by the following: (b) a procedure for redress has been provided under
Part I or Part II of this Act or under any other Act of Parliament. 492 Section 245 of the Act is replaced by the following:
Regulations 245 For the purposes of this Division, the Governor in
Council may make regulations
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(a) defining the absences from employment that shall
be deemed not to have interrupted continuity of employment; (b) prescribing circumstances for the purposes of paragraph 240(3)(b); (c) prescribing periods for the purposes of subsection
241(4); (d) prescribing the circumstances under which a complaint is not to be deemed to be withdrawn under subsection 241(5); and (e) prescribing the conditions that are to be met before a complaint may be deemed to be withdrawn under subsection 241(5). 493 Paragraph 246.1(1)(a) of the Act is replaced
by the following: (a) the employer has taken action against the employee in contravention of subsection 173.01(5), 174.1(4), 177.1(7), 182.2(3) or 203.3(3) or section 208, 209.3, 238, 239, 239.1 or 247.96; 494 (1) The portion of subsection 247.5(1) of the Act before paragraph (a) is replaced by the following:
Entitlement to leave 247.5 (1) An employee who is a member of the reserve
force and has completed at least three consecutive months of continuous employment with an employer — or a shorter period that is prescribed for a class of employees to which the employee belongs — is entitled to and shall be granted a leave of absence from employment to take part in the following operations or activities: (2) Paragraph 247.5(1)(c) of the Act is replaced by the following: (c) Canadian Armed Forces military skills training;
(3) Section 247.5 of the Act is amended by adding the following after subsection (1):
Maximum of 24 months (1.1) Leaves taken by an employee under paragraphs
(1)(a) to (d) can total no more than an aggregate of 24 months in any 60-month period.
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Exception (1.2) Subsection (1.1) does not apply to a leave of absence taken as a result of a national emergency, within the meaning of the Emergencies Act. (4) Subsection 247.5(2) of the Act is replaced by the following:
Designation and delegation (2) The Minister of National Defence may designate an
operation for the purposes of paragraph (1)(a) or may authorize another person to do so. 495 (1) Paragraph 247.97(d) of the Act is replaced by the following: (d) defining “military skills training” for the purposes
of paragraph 247.5(1)(c); (2) Paragraphs 247.97(j) and (k) of the Act are repealed. 496 (1) Section 247.99 of the Act is amended by adding the following after subsection (1):
Limitation (1.1) An employee shall not make a complaint under
subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 240(1) or 246.1(1), unless that complaint has been withdrawn. (2) Subsection 247.99(3) of the Act is replaced by
the following: Extension of time (3) The Minister may extend the period set out in subsection (2) (a) if the Minister is satisfied that a complaint was
made within that period to a government official who had no authority to deal with the complaint and that the person making the complaint believed the official had that authority; or (b) in any circumstances that are prescribed by regulation. (3) The portion of subsection 247.99(5) of the Act
before paragraph (a) is replaced by the following:
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Complaint not settled within reasonable time (5) If a complaint is not settled under subsection (4) within the period that the inspector endeavouring to assist the parties under that subsection considers to be reasonable in the circumstances, the inspector shall, on the written request of the employee who made the complaint that the complaint be referred to the Board, (4) Paragraph 247.99(5)(b) of the Act is replaced by the following: (b) deliver to the Board the complaint made under subsection (1) and any other statements or documents that the inspector has that relate to the complaint. (5) Subsection 247.99(6) of the Act is replaced by
the following: Notice (6) If the employee who made the complaint does not reply to a written communication from the inspector within a period that the inspector considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, has elapsed from the day on which the complaint was made, the inspector may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board. Time limit (6.1) Subject to the regulations, if the employee to whom notice is given under subsection (6) does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the inspector may deem the complaint to be withdrawn.
Suspension of complaint (6.2) If the Board is satisfied that the complainant must
take measures before the Board may continue to deal with the complaint referred to it under subsection (5), it may, at any time, suspend consideration of the complaint, in whole or in part. Notice (6.3) If the Board suspends consideration of a complaint, the Board shall notify the complainant in writing and specify in the notice (a) the measures that complainant must take; and (b) the period within which they must take those measures.
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End of suspension (6.4) The suspension ends when, in the Board’s opinion,
the measures specified in the notice have been taken. Rejection of complaint (6.5) The Board may reject a complaint referred to it under subsection (5), in whole or in part, (a) if the Board is satisfied that (i) the complaint is not within its jurisdiction, (ii) the complaint is frivolous, vexatious or not
made in good faith, (iii) the complaint has been settled in writing between the employer and the employee, (iv) there are other means available to the employee to resolve the subject matter of the complaint that the Board considers should be pursued, (v) the subject matter of the complaint has been
adequately dealt with through recourse obtained before a court, tribunal, arbitrator or adjudicator, or (vi) in respect of a complaint made by an employee
who is subject to a collective agreement, the collective agreement covers the subject matter of the complaint and provides a third-party dispute resolution process; or (b) if consideration of the complaint was suspended
under subsection (6.2) and if, in the Board’s opinion, the measures specified in the notice under subsection (6.3) were not taken within the specified period. Notice of rejection of complaint (6.6) If the Board rejects a complaint, it shall notify the employee in writing, with reasons. (6) The portion of subsection 247.99(7) of the Act
before paragraph (a) is replaced by the following: Decision of Board (7) The Board, after a complaint has been referred to it, shall (7) The portion of subsection 247.99(8) of the Act before paragraph (a) is replaced by the following:
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Orders (8) If the Board decides under subsection (7) that an employer has contravened subsection 247.98(4), the Board may, by order, require the employer to cease contravening that subsection and may, if applicable, by order, require the employer to (8) Paragraphs 247.99(8)(c) and (d) of the Act are
replaced by the following: (c) pay to the employee or former employee compensation not exceeding the sum that, in the Board’s opinion, is equivalent to the remuneration that would, but for the contravention, have been paid by the employer to the employee or former employee; (d) rescind any disciplinary action taken in respect of the contravention and pay compensation to the employee, not exceeding the sum that, in the Board’s opinion, is equivalent to any financial or other penalty imposed on the employee by the employer; and (9) Subsection 247.99(9) of the Act is repealed. 497 The Act is amended by adding the following after section 247.99:
Order final 247.991 (1) Every order of the Board is final and shall
not be questioned or reviewed in any court. No review by certiorari, etc. (2) No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain the Board in any proceedings under section 247.99.
Enforcement of orders (3) Any person affected by an order of the Board under subsection 247.99(8), or the Minister on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file a copy of the order in the Federal Court, exclusive of reasons.
Registration (4) On filing in the Federal Court under subsection (3),
an order of the Board shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken in respect of it, as if the order were a judgment obtained in that Court.
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Civil remedy (5) The making of a complaint under subsection
247.99(1) does not suspend or affect an employee’s civil remedies against their employer.
Regulations 247.992 For the purposes of this Division, the Governor
in Council may make regulations (a) prescribing circumstances for the purposes of paragraph 247.99(3)(b); (b) prescribing periods for the purposes of subsection
247.99(6); (c) prescribing the circumstances under which a complaint is not to be deemed to be withdrawn under subsection 247.99(6.1); and (d) prescribing the conditions that are to be met before a complaint may be deemed to be withdrawn under subsection 247.99(6.1). 498 (1) Section 251.01 of the Act is amended by adding the following after subsection (1):
Restriction (1.1) If an employee made a request under subsection 182.2(1) or 203.3(1), they are prohibited from making a complaint in respect of a contravention of subsection 182.1(1) or 203.2(1), as the case may be, until the earlier of the day on which the period set out in the subsection under which they made the request expires and the day on which they receive the employer’s response under that subsection. (2) Section 251.01 of the Act is amended by adding
the following after subsection (2):
Complaints — equal treatment (2.1) Despite subsection (2), a complaint in respect of a contravention of subsection 182.1(1) or 203.2(1) shall be made within six months from (a) in the case of an employee who made a request under subsection 182.2(1) or 203.3(1), the earlier of the day on which the complainant received the employer’s response and the day on which the period set out in the subsection under which they made the request expires; and
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(b) in any other case, the day on which the complainant knew, or in the inspector’s opinion ought to have known, of the action or circumstances giving rise to the complaint. (3) The portion of subsection 251.01(3) of the Act before paragraph (a) is replaced by the following:
Extension of time (3) The Minister may, subject to the regulations, extend
the period set out in subsection (2) or (2.1) (4) Subsection 251.01(4) of the Act is replaced by
the following: Limitation (3.1) An employee shall not make a complaint under
subsection (1) if they have made a complaint that is based on substantially the same facts under any of subsections 240(1), 246.1(1) and 247.99(1), unless that complaint has been withdrawn. Exception (4) Despite subsection (3.1), the employee may file a complaint under subsection (1) if it relates only to the payment of their wages or other amounts to which they are entitled under this Part, including amounts referred to in subsections 230(1) and 235(1), but that complaint is suspended until the day on which the complaint made under subsection 240(1), 246.1(1) or 247.99(1), as the case may be, is withdrawn or resolved. (5) Subsection 251.01(4) of the Act is replaced by
the following: Exception (4) Despite subsection (3.1), the employee may file a complaint under subsection (1) if it relates only to the payment of their wages or other amounts to which they are entitled under this Part, including amounts referred to in subsections 212.1(1), 230(1) and 235(1), and that complaint is suspended until the day on which the complaint made under subsection 240(1), 246.1(1) or 247.99(1), as the case may be, is withdrawn or resolved. 499 Subsection 251.02(1) of the Act is replaced by
the following: Suspension of complaint 251.02 (1) If an inspector is satisfied that the employee must take measures before the inspector may continue to deal with the complaint made under section 251.01, the inspector may, at any time, suspend consideration of the complaint, in whole or in part.
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500 (1) Subparagraph 251.05(1)(a)(iii) of the Act
is replaced by the following: (iii) that the complaint has been settled in writing
between the employer and the employee, (2) Subsection 251.05(1) of the Act is amended by
striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) subject to the regulations, if an employee to whom
notice is given under subsection (1.1) does not respond within the period set out in the notice. (3) Section 251.05 of the Act is amended by adding the following after subsection (1):
Notice (1.1) If the employee does not reply to a written communication from the inspector within a period that the inspector considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the inspector may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to indicate in writing that they wish to pursue their complaint. 501 Section 251.1 of the Act is amended by adding the following after subsection (1.1):
Equal treatment (1.2) Despite subsection (1.1), if a complaint is made in respect of a contravention of subsection 182.1(1) or 203.2(1), any payment order respecting that complaint may only take into account the difference in wages from the earlier of the day on which the complaint is made and the day on which the employee makes a request under subsection 182.2(1) or 203.3(1). 502 The Act is amended by adding the following after section 253:
Information Related to Employment Copy — employee 253.1 (1) An employer must, within the first 30 days of
an employee’s employment, provide the employee with a copy of any materials that the Minister makes available and that contains information respecting employers’ and
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employees’ rights and obligations under this Part and, within 30 days after updated materials are made available, provide the employee with a copy of the updated materials. Materials to be posted (2) An employer must post and keep posted the most recent version of the materials referred to in subsection (1), in readily accessible places where it is likely to be seen by employees.
Termination (3) If an employee’s employment is terminated by the employer, the employer must, not later than the last day of the employee’s employment, provide the employee with a copy of the most recent version of the materials referred to in subsection (1) that relate to terminations of employment.
Employment statement 253.2 (1) An employer must, within the first 30 days of
an employee’s employment, provide the employee with a written statement containing information relating to their employment that is prescribed by regulation. Updated information (2) An employer must provide an employee with an updated employment statement within 30 days after any change is made to the information contained in the last statement that was provided to the employee.
Employer’s duties (3) An employer must retain a copy of any employment
statement provided under this section for 36 months after the employee’s employment with the employer ends and, on request, the employee must be provided with additional copies. Regulations (4) The Governor in Council may make regulations prescribing the information that must be included in a employment statement provided under this section. 503 Section 260 of the Act is replaced by the following: Identity of complainants 260 (1) If a person makes a complaint under this Part and requests that their name and identity be withheld, their name and identity must not be disclosed unless (a) the disclosure is necessary for the purposes of a prosecution;
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(b) the Minister determines that the disclosure is in
the public interest; or (c) an inspector determines that the disclosure is necessary for the investigation of the complaint to be carried out and the complainant consents to the disclosure in writing. Consent (2) If a determination is made under paragraph (1)(c) and the complainant refuses to provide their consent after being requested to do so in writing, the inspector may deem the complaint to be withdrawn. 504 The Act is amended by adding the following after section 262:
Pilot Projects Regulations 263 Despite anything in this Part, the Governor in Council may make any regulations that the Governor in Council considers necessary respecting the establishment and operation of one or more pilot projects for testing which possible amendments to this Part or the regulations made under this Part would improve and better protect employees’ rights under this Part, including regulations respecting the manner in which and the extent to which any provision of this Part or the regulations made under this Part applies to a pilot project and adapting any such provision for the purposes of that application.
Repeal 263.1 Unless they are repealed earlier, regulations made under section 263 are repealed on the fifth anniversary of the day on which they come into force. 505 (1) Section 264 of the Act is amended by adding the following after paragraph (b): (b.1) extending the application of this Part, in the manner and to the extent provided for in the regulations, to any class of persons; (2) Paragraph 264(e.1) of the Act is replaced by
the following: (e.1) respecting the calculation and payment of the wages and other amounts to which an employee whose wages are paid on a commission basis, on a salary plus commission basis or on any other basis other than
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time is entitled to under Divisions V, VII, VIII, X and XI; (3) Paragraph 264(1)(e.1) of the Act is replaced by
the following: (e.1) respecting the calculation and payment of the wages and other amounts to which an employee whose wages are paid on a commission basis, on a salary plus commission basis or on any other basis other than time is entitled to under Divisions V, VII, VIII, IX, X and XI; (4) Paragraph 264(g) of the Act is repealed. (5) Section 264 of the Act is amended by striking
out “and” at the end of paragraph (j.1) and by adding the following after that paragraph: (j.2) prescribing the circumstances under which a complaint is not to be rejected under paragraph 251.05(1)(c); (j.3) prescribing the conditions that are to be met before a complaint may be rejected under paragraph 251.05(1)(c); (j.4) prescribing periods for the purposes of subsection 251.05(1.1); and 2017, c. 20
Budget Implementation Act, 2017, No. 1 506 (1) Subsection 356(1) of the Budget Implementation Act, 2017, No. 1 is amended by replacing the subsection 246.1(2) that it enacts with the following: Limitation (2) An employee shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 240(1) or 247.99(1), unless that complaint has been withdrawn. (2) Subsection 356(1) of the Act is amended by replacing the subsection 246.2(1) that it enacts with the following: Suspension of complaint 246.2 (1) If the Board is satisfied that the employee
must take measures before the Board may continue to deal with the complaint made under subsection 246.1(1), it may, at any time, suspend consideration of the complaint, in whole or in part.
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(3) Subsection 356(1) of the Act is amended by replacing the subparagraph 246.3(1)(a)(iii) that it enacts with the following: (iii) the complaint has been settled in writing between the employer and the employee, 507 Section 357 of the Act is amended by replacing the subsection 251(1.1) that it enacts with the following: For greater certainty (1.1) For greater certainty, the inspector may, when exercising the powers referred to in subsection (1), make any finding necessary to determine whether an employee is entitled to any wages or other amounts under this Part, including a finding that the employee was dismissed for just cause for the purposes of Division X or XI. 508 Section 359 of the Act is repealed. 509 Section 360 of the Act is amended by replacing the subsection 251.06(2) that it enacts with the following: Limitation (2) An inspector shall not issue a compliance order under subsection (1) to take any measure that could be set out in an order made under subsection 242(4) or section 246.4 or to make any payment that may be the subject of an order made under subsection 251.1(1). 510 Section 401 of the Act is repealed. 2017, c. 33
Budget Implementation Act, 2017, No. 2 511 Section 197 of the Budget Implementation
Act, 2017, No. 2 is amended by replacing the subsection 174.1(1) that it enacts with the following:
Right to refuse 174.1 (1) Subject to subsections (2) and (3), an employee may refuse to work the overtime requested by the employer in order to carry out the employee’s family responsibilities referred to in paragraph 206.6(1)(b) or (c). 512 Section 199 of the Act is amended by adding the following after the subsection 177.1(9) that it enacts:
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Application of section 189 (10) Section 189 applies for the purposes of this Division. 513 Section 205 of the Act is repealed. 514 (1) Section 206 of the Act is amended by replacing the section 206.6 and the heading before it that it enacts with the following:
Personal Leave Leave — five days 206.6 (1) Every employee is entitled to and shall be
granted a leave of absence from employment of up to five days in every calendar year for (a) treating their illness or injury; (b) carrying out responsibilities related to the health or care of any of their family members; (c) carrying out responsibilities related to the education of any of their family members who are under 18 years of age; (d) addressing any urgent matter concerning themselves or their family members; (e) attending their citizenship ceremony under the Citizenship Act; and (f) any other reason prescribed by regulation.
Leave with pay (2) If the employee has completed three consecutive
months of continuous employment with the employer, the employee is entitled to the first three days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages. Division of leave (3) The leave of absence may be taken in one or more periods. The employer may require that each period of leave be of not less than one day’s duration. Documentation (4) The employer may, in writing and no later than 15
days after an employee’s return to work, request that the employee provide documentation to support the reasons for the leave. The employee shall provide that documentation only if it is reasonably practicable for them to obtain and provide it.
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Regulations (5) The Governor in Council may make regulations for
the purposes of this section, including regulations (a) setting out the other reasons for taking leave under paragraph (1)(f); (b) defining the expressions “regular rate of wages”
and “normal hours of work”; and (c) specifying the persons who are the employee’s family members. (2) Section 206 of the Act is amended by adding the following after the subsection 206.7(2) that it enacts:
Leave with pay (2.1) If the employee has completed three consecutive
months of continuous employment with the employer, the employee is entitled to the first five days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages. (3) Section 206 of the Act is amended by adding the following after the subsection 206.7(5) that it enacts:
Regulations (6) The Governor in Council may make regulations
defining the expressions “regular rate of wages” and “normal hours of work” for the purposes of subsection (2.1). 515 (1) Subsection 209(1) of the Act is amended
by replacing the paragraph 209.4(a) that it enacts with the following: (a) specifying the absences from employment that are
considered not to have interrupted continuous employment referred to in any of sections 206, 206.1 and 206.4 to 206.8; (2) Subsection 209(2) of the Act is amended by replacing the paragraph 209.4(g) that it enacts with the following: (g) prescribing shorter periods of consecutive months
of continuous employment for the purposes of subsections 206(1), 206.1(1), 206.4(2) and (2.1), 206.5(2) and (3), 206.6(2), 206.7(2.1) and 206.8(1); (3) Subsection 209(3) of the Act is amended by replacing the paragraph 209.4(h.3) that it enacts with the following:
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(h.3) prescribing documentation that the employer
may request under any of subsections 206.6(4), 206.7(5) and 206.8(3); 516 (1) Subsection 215(1) of the Act is repealed. (2) Subsection 215(2) of the Act is amended by replacing the paragraph 246.1(1)(a) that it enacts with the following: (a) the employer has taken action against the employee in contravention of subsection 173.01(5), 174.1(4) or 177.1(7) or of section 208, 209.3, 238, 239, 239.1 or 247.96;
Transitional Provisions Section 179 of Canada Labour Code 517 Section 179 of the Canada Labour Code, as enacted by section 448 of this Act, applies to each person who, on the day on which that section 448 comes into force, is 17 years of age and is employed by an employer as if they were 18 years of age so long as they remain employed by that employer in the position they held on that day.
Section 182.1 of Canada Labour Code 518 If a collective agreement that is in effect on
the day on which section 452 of this Act comes into force contains a provision that permits differences in rates of wages based on employment status and there is a conflict between that provision and section 182.1 of the Canada Labour Code, as enacted by that section 452, the provision of the collective agreement prevails to the extent of the conflict until the day that is two years after the day on which that section 452 comes into force.
Subsection 189(1.1) of Canada Labour Code 519 Subsection 189(1.1) of the Canada Labour
Code applies only if the first day on which the second employer referred to in that subsection carries out the federal work, undertaking or business is on or after the day on which section 457 of this Act comes into force. Section 203.2 of Canada Labour Code 520 If a collective agreement that is in effect on
the day on which section 461 of this Act comes into force contains a provision that permits differences in rates of wages between employees of a temporary help agency and rates of wages paid to
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their client’s employees and there is a conflict between that provision and section 203.2 of the Canada Labour Code, as enacted by that section 461, the provision of the collective agreement prevails to the extent of the conflict until the day that is two years after the day on which that section 461 comes into force. Group termination of employment 521 If an employer gives notice under subsection 212(1) of the Canada Labour Code before the day on which section 479 of this Act comes into force, Divisions IX and X of Part III of the Canada Labour Code, as they read on the day on which that notice was given, applies to the employer and to the employees affected by the terminations of employment set out in that notice.
Individual termination of employment 522 If an employer gives notice to an employee under paragraph 230(1)(a) of the Canada Labour Code before the day on which section 485 of this Act comes into force, Division X of Part III of the Canada Labour Code, as it read immediately before that coming into force, applies to the employer and to the employee in respect of that individual termination of employment.
Reimbursement of work-related expenses 523 Division XII.1 of the Canada Labour Code applies only in respect of expenses incurred on or after the day on which section 486 of this Act comes into force.
Section 239 of Canada Labour Code 524 If section 487 of this Act comes into force
during an employee’s absence under Division XIII of the Canada Labour Code, section 239 of the Canada Labour Code, as it read immediately before the coming into force of that section 487, applies in respect of that absence.
Subsection 247.5(1.1) of Canada Labour Code 525 Subsection 247.5(1.1) of the Canada Labour
Code applies only in respect of leaves that begin on or after the day on which section 494 of this Act comes into force. Complaints — subsection 247.99(1) of Canada Labour Code 526 The Canada Labour Code, as it read immediately before the day on which section 496 of this Act comes into force, applies with respect to any
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complaint made before that day under subsection 247.99(1) of the Canada Labour Code.
Subsection 253.1(1) of Canada Labour Code 527 An employer must, within 90 days after the
later of the day on which section 502 of this Act comes into force and the day on which materials are first made available under subsection 253.1(1) of the Canada Labour Code, provide their employees with a copy of the materials referred to in that subsection.
Subsection 253.2(4) of Canada Labour Code 528 If, before the day on which the first regulation made under subsection 253.2(4) of the Canada Labour Code, as enacted by section 502 of this Act, comes into force, an employer has not provided an employee with a written statement containing the information set out in the regulation, the employer must, within 90 days after that coming into force, provide the employee with such a statement.
Coordinating Amendments 2000, c. 14
529 (1) In this section, other Act means the Budget Implementation Act, 2000. (2) Section 43 of the other Act is repealed. (3) If section 43 of the other Act produces its effects before this section comes into force, then this section is deemed never to have come into force and is repealed. (4) If section 43 of the other Act produces its effects on the same day as this section, then this section is deemed to have produced its effects before that section 43. 2012, c. 27
530 (1) In this section, other Act means the Helping Families in Need Act. (2) Paragraph 35(a) of the other Act is amended
by replacing the portion of subsection 206.1(1) before paragraph (a) that it enacts with the following:
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Entitlement to leave 206.1 (1) Subject to subsections (2) and (3), every employee is entitled to and shall be granted a leave of absence from employment of up to 63 weeks to care for (3) Paragraph 35(c) of the other Act is repealed. (4) If section 35 of the other Act produces its effects before this section comes into force, then (a) this section is deemed never to have come
into force and is repealed; and (b) the portion of subsection 206.1(1) of the Canada Labour Code before paragraph (a) is replaced by the following:
Entitlement to leave 206.1 (1) Subject to subsections (2) and (3), every employee is entitled to and shall be granted a leave of absence from employment of up to 63 weeks to care for (5) If section 35 of the other Act produces its effects on the same day as this section, then this section is deemed to have produced its effects before that section 35. 2015, c. 36
531 (1) In this section, other Act means the Economic Action Plan 2015, No. 1. (2) If subsection 92(3) of the other Act comes into force before subsection 505(2) of this Act, then that subsection 505(2) is replaced by the following: (2) Paragraph 264(1)(e.1) of the Act is replaced by
the following: (e.1) respecting the calculation and payment of the
wages and other amounts to which an employee whose wages are paid on a commission basis, on a salary plus commission basis or on any other basis other than time is entitled to under Divisions V, VII, VIII, X and XI; (3) If subsection 92(3) of the other Act comes into force on the same day as subsection 505(2) of this Act, then that subsection 505(2) is deemed to have come into force before that subsection 92(3). (4) If subsection 92(3) of the other Act comes into force before subsection 505(4) of this Act, then that subsection 505(4) is replaced by the following:
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(4) Paragraph 264(1)(g) of the Act is repealed. (5) If subsection 92(3) of the other Act comes into force on the same day as subsection 505(4) of this Act, then that subsection 505(4) is deemed to have come into force before that subsection 92(3). (6) If subsection 92(3) of the other Act comes into
force before subsection 505(5) of this Act, then that subsection 505(5) is replaced by the following: (5) Subsection 264(1) of the Act is amended by striking out “and” at the end of paragraph (j.1) and by adding the following after that paragraph: (j.2) prescribing the circumstances under which a
complaint is not to be rejected under paragraph 251.05(1)(c); (j.3) prescribing the conditions that are to be met before a complaint may be rejected under paragraph 251.05(1)(c); (j.4) prescribing periods for the purposes of subsection 251.05(1.1); and (7) If subsection 92(3) of the other Act comes into force on the same day as subsection 505(5) of this Act, then that subsection 505(5) is deemed to have come into force before that subsection 92(3).
2017, c. 20
532 (1) In this section, other Act means the Budget Implementation Act, 2017, No. 1. (2) If subsection 356(1) of the other Act comes into force before section 506 of this Act, then (a) that section 506 is deemed never to have come into force and is repealed; (b) subsection 246.1(2) of the Canada Labour
Code is replaced by the following: Limitation (2) An employee shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 240(1) or 247.99(1), unless that complaint has been withdrawn. (c) subsection 246.2(1) of the Canada Labour
Code is replaced by the following:
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Suspension of complaint 246.2 (1) If the Board is satisfied that the employee must take measures before the Board may continue to deal with the complaint made under subsection 246.1(1), it may, at any time, suspend consideration of the complaint, in whole or in part. (d) subparagraph 246.3(1)(a)(iii) of the Canada Labour Code is replaced by the following: (iii) the complaint has been settled in writing between the employer and the employee, (3) If subsection 356(1) of the other Act comes into force on the same day as section 506 of this Act, then that section 506 is deemed to have come into force before that subsection 356(1). (4) If section 357 of the other Act comes into force before section 507 of this Act, then (a) that section 507 is deemed never to have come into force and is repealed; and (b) subsection 251(1.1) of the Canada Labour
Code is replaced by the following: For greater certainty (1.1) For greater certainty, the inspector may, when exercising the powers referred to in subsection (1), make any finding necessary to determine whether an employee is entitled to any wages or other amounts under this Part, including a finding that the employee was dismissed for just cause for the purposes of Division X or XI. (5) If section 357 of the other Act comes into force on the same day as section 507 of this Act, then that section 507 is deemed to have come into force before that section 357. (6) If section 360 of the other Act comes into force
before section 509 of this Act, then (a) that section 509 is deemed never to have come into force and is repealed; and (b) subsection 251.06(2) of the Canada Labour
Code is replaced by the following: Limitation (2) An inspector shall not issue a compliance order under subsection (1) to take any measure that could be set out in an order made under subsection 242(4) or section 246.4 or to make any payment that may be the subject of an order made under subsection 251.1(1).
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(7) If section 360 of the other Act comes into force on the same day as section 509 of this Act, then that section 509 is deemed to have come into force before that section 360. (8) If section 401 of the other Act produces its effects before section 510 of this Act comes into force, then that section 510 is deemed never to have come into force and is repealed. (9) If section 401 of the other Act produces its effects on the day on which section 510 of this Act comes into force, then that section 510 is deemed to have come into force before that section 401 produces its effects. 2017, c. 33
533 (1) In this section, other Act means the Budget Implementation Act, 2017, No. 2. (2) If section 197 of the other Act comes into force
before section 511 of this Act, then (a) that section 511 is deemed never to have come into force and is repealed; and (b) subsection 174.1(1) of the Canada Labour
Code is replaced by the following: Right to refuse 174.1 (1) Subject to subsections (2) and (3), an employee may refuse to work the overtime requested by the employer in order to carry out the employee’s family responsibilities referred to in paragraph 206.6(1)(b) or (c). (3) If section 197 of the other Act comes into force on the same day as section 511 of this Act, then that section 511 is deemed to have come into force before that section 197. (4) If section 199 of the other Act comes into force
before section 512 of this Act, then (a) that section 512 is deemed never to have come into force and is repealed; and (b) section 177.1 of the Canada Labour Code is amended by adding the following after subsection (9):
Application of section 189 (10) Section 189 applies for the purposes of this Division. (5) If section 199 of the other Act comes into force
on the same day as section 512 of this Act, then
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that section 512 is deemed to have come into force before that section 199. (6) On the first day on which both section 202 of the other Act and section 487 of this Act are in force, subsection 187.1(3) of the Canada Labour Code is replaced by the following:
Application of subsection 239(7) (3) If an employee interrupts a vacation to be absent due to a reason referred to in subsection 239(1) and resumes the vacation immediately at the end of that leave, subsection 239(7) applies to them as if they did not resume the vacation before returning to work. (7) If section 205 of the other Act comes into force before section 513 of this Act, then that section 513 is deemed never to have come into force and is repealed. (8) If section 205 of the other Act comes into force
on the same day as section 513 of this Act, then that section 513 is deemed to have come into force before that section 205. (9) If section 206 of the other Act comes into force before section 514 of this Act, then (a) that section 514 is deemed never to have come into force and is repealed; (b) section 206.6 of the Canada Labour Code and the heading before it are replaced by the following:
Personal Leave Leave — five days 206.6 (1) Every employee is entitled to and shall be
granted a leave of absence from employment of up to five days in every calendar year, for (a) treating their illness or injury; (b) carrying out responsibilities related to the health or care of any of their family members; (c) carrying out responsibilities related to the education of any of their family members who are less than 18 years of age; (d) addressing any urgent matter concerning themselves or their family members;
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(e) attending their citizenship ceremony under the
Citizenship Act; and (f) any other reason prescribed by regulation.
Leave with pay (2) If the employee has completed three consecutive
months of continuous employment with the employer, the employee is entitled to the first three days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages. Division of leave (3) The leave of absence may be taken in one or more periods. The employer may require that each period of leave be of not less than one day’s duration. Documentation (4) The employer may, in writing and no later than 15 days after an employee’s return to work, request that the employee provide documentation to support the reasons for the leave. The employee shall provide that documentation only if it is reasonably practicable for them to obtain and provide it.
Regulations (5) The Governor in Council may make regulations, for
the purposes of this section, including regulations (a) setting out the other reasons for taking leave under paragraph (1)(f); (b) defining the expressions “regular rate of wages” and “normal hours of work”; and (c) specifying the persons who are the employee’s family members. (c) section 206.7 of the Canada Labour Code is amended by adding the following after subsection (2):
Leave with pay (2.1) If the employee has completed three consecutive
months of continuous employment with the employer, the employee is entitled to the first five days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages. (d) section 206.7 of the Canada Labour Code is amended by adding the following after subsection (5):
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Regulations (6) The Governor in Council may make regulations
defining the expressions “regular rate of wages” and “normal hours of work” for the purposes of subsection (2.1). (10) If section 206 of the other Act comes into force on the same day as section 514 of this Act, then that section 514 is deemed to have come into force before that section 206. (11) If subsection 209(1) of the other Act comes
into force before subsection 515(1) of this Act, then (a) that subsection 515(1) is deemed never to
have come into force and is repealed; and (b) paragraph 209.4(a) of the Canada Labour Code is replaced by the following: (a) specifying the absences from employment that are
considered not to have interrupted continuous employment referred to in any of sections 206, 206.1, and 206.4 to 206.8; (12) If subsection 209(1) of the other Act comes
into force on the same day as subsection 515(1) of this Act, then that subsection 515(1) is deemed to have come into force before that subsection 209(1). (13) If subsection 209(2) of the other Act comes
into force before subsection 515(2) of this Act, then (a) that subsection 515(2) is deemed never to
have come into force and is repealed; and (b) paragraph 209.4(g) of the Canada Labour Code is replaced by the following: (g) prescribing shorter periods of consecutive months
of continuous employment for the purposes of subsections 206(1), 206.1(1), 206.4(2) and (2.1), 206.5(2) and (3), 206.6(2), 206.7(2.1) and 206.8(1); (14) If subsection 209(2) of the other Act comes
into force on the same day as subsection 515(2) of this Act, then that subsection 515(2) is deemed to have come into force before that subsection 209(2). (15) If subsection 209(3) of the other Act comes
into force before subsection 515(3) of this Act, then
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(a) that subsection 515(3) is deemed never to
have come into force and is repealed; and (b) paragraph 209.4(h.3) of the Canada Labour Code is replaced by the following: (h.3) prescribing documentation that the employer may request under any of subsections 206.6(4), 206.7(5) and 206.8(3); (16) If subsection 209(3) of the other Act comes into force on the same day as subsection 515(3) of this Act, then that subsection 515(3) is deemed to have come into force before that subsection 209(3). (17) If subsection 215(1) of the other Act comes into force before section 516 of this Act, then that section 516 is deemed never to have come into force and is repealed. (18) If subsection 215(1) of the other Act comes
into force on the same day as section 516 of this Act, then that section 516 is deemed to have come into force before that subsection 215(1).
Coming into Force September 1, 2019 534 (1) Sections 441, 442, and 444, subsection 446(3), sections 450, 453 to 456, subsection 457(1), sections 458, 459, 463 to 477, 487, 494 and 495, subsection 505(4) and sections 519, 524 and 525 come into force on the later of September 1, 2019 and the first day on which both section 195 and 206 of the Budget Implementation Act, 2017, No. 2 are in force.
2017, c. 20, s. 377 (2) Section 443 comes into force on the first day on which both section 441 of this Act and section 377 of the Budget Implementation Act, 2017, No. 1 are in force.
2017, c. 33, ss. 195 and 206 (3) Sections 445 and 462 and subsection 505(2) come into force on the first day on which both sections 195 and 206 of the Budget Implementation Act, 2017, No. 2 are in force.
Order in council (4) Sections 447 to 449 and 517 come into force on a day to be fixed by order of the Governor in Council.
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Order in council (5) Sections 451, 452, 461 and 493, subsections
498(1) to (3) and sections 501, 518 and 520 come into force on a day to be fixed by order of the Governor in Council but that day must not be earlier than the day on which both sections 445 and 488 are in force. Order in council (6) Subsection 457(2), sections 460, 478 to 482 and
484, subsections 498(5) and 505(3) and section 521 come into force on a day to be fixed by order of the Governor in Council but that day must not be earlier than the day on which both sections 441 and 483 are in force. Order in council (7) Sections 483, 485 and 522 come into force on a
day to be fixed by order of the Governor in Council. Order in council (8) Sections 486 and 523 come into force on a day to be fixed by order of the Governor in Council.
2017, c. 20, s. 318(1) (9) Sections 488 to 492, 496 and 497, subsection 498(4), sections 499, 500, 503, subsection 505(5) and section 526 come into force on the day on which subsection 318(1) of the Budget Implementation Act, 2017, No. 1 comes into force.
Order in council (10) Sections 502, 527 and 528 come into force on a
day to be fixed by order of the Governor in Council.
SUBDIVISION B
Head of Compliance and Enforcement R.S., c. L-2
Canada Labour Code 535 Section 2 of the Canada Labour Code is amended by adding the following in alphabetical order:
Head means the Head of Compliance and Enforcement designated under subsection 122.21(1). (chef)
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536 The Act is amended by adding the following after section 122.2:
Head of Compliance and Enforcement 122.21 (1) The Minister may designate a person as
Head of Compliance and Enforcement. No designation made (2) If no Head is designated under subsection (1), the Minister shall exercise the powers and perform the duties and functions of the Head. 537 (1) Subparagraph 125(1)(d)(iii) of the Act is
replaced by the following: (iii) any other printed material related to health and safety that is prescribed or that may be directed by the Head; (2) Paragraph 125(1)(x) of the Act is replaced by
the following: (x) comply with every oral or written direction given
to the employer by the Head or the Board concerning the health and safety of employees; 538 Paragraph 126(1)(i) of the Act is replaced by
the following: (i) comply with every oral or written direction of the Head or the Board concerning the health and safety of employees; and 539 The portion of subsection 127(1) of the Act before paragraph (a) is replaced by the following:
Interference at accident scene prohibited 127 (1) Subject to subsection (2), if an employee is killed or seriously injured in a work place, no person shall, unless authorized to do so by the Head, remove or in any way interfere with or disturb any wreckage, article or thing related to the incident except to the extent necessary to 540 (1) The portion of subsection 127.1(8) of the
Act before paragraph (a) is replaced by the following: Referral to the Head (8) The employee or employer may refer a complaint
that there has been a contravention of this Part to the Head in the following circumstances:
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(2) Subsection 127.1(9) of the Act is replaced by
the following: Investigation (9) The Head shall investigate the complaint referred to in subsection (8). (3) The portion of subsection 127.1(10) of the Act
before paragraph (a) is replaced by the following: Duty and power of Head (10) On completion of the investigation, the Head (4) Paragraphs 127.1(10)(b) and (c) of the Act are
replaced by the following: (b) may, if in the Head’s opinion it is appropriate, recommend that the employee and employer resolve the matter between themselves; or (c) shall, if the Head concludes that a danger exists as
described in subsection 128(1), issue directions under subsection 145(2). (5) Subsection 127.1(11) of the Act is replaced by the following:
Interpretation (11) For greater certainty, nothing in this section limits
the Head’s authority under section 145. 541 Subsection 128(16) of the Act is replaced by
the following: Information to Head (16) If the employee continues the refusal under subsection (15), the employer shall immediately inform the Head and the work place committee or the health and safety representative of its decision and the continued refusal. The employer shall also provide a copy of the report on the matter prepared under subsection (7.1) to the Head along with a copy of any report referred to in subsection (10.1) or (10.2). 542 (1) The portion of subsection 129(1) of the
Act before paragraph (a) is replaced by the following: Head’s investigation 129 (1) If the Head is informed of the employer’s decision and the continued refusal under subsection 128(16),
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the Head shall investigate the matter unless the Head is of the opinion that (2) Subsections 129(1.1) to (1.3) of the Act are replaced by the following: Notices of decision not to investigate (1.1) If the Head does not proceed with an investigation,
the Head shall inform the employer and the employee in writing, as soon as feasible, of that decision. The employer shall then inform in writing, as the case may be, the members of the work place committee who were designated under subsection 128(10) or the health and safety representative and the person who is designated by the employer under that subsection of the Head’s decision. Return to work (1.2) On being informed of the Head’s decision not to proceed with an investigation, the employee is no longer entitled to continue their refusal under subsection 128(15).
Refusal of work during investigation (1.3) If the Head proceeds with an investigation, the employee may continue to refuse, for the duration of the investigation, to use or operate the machine or thing, to work in the place or to perform the activity that may constitute a danger. (3) The portion of subsection 129(1.4) of the Act before paragraph (a) is replaced by the following:
Persons present during the investigation (1.4) If the Head proceeds with an investigation, the
Head may do so in the presence of the employer, the employee and one other person who is
(4) Subsection 129(3) of the Act is replaced by the following:
Absence of any person (3) The Head may proceed with an investigation in the absence of any person mentioned in subsection (1.4) or (2) if that person chooses not to be present. (5) The portion of subsection 129(3.1) of the Act
before paragraph (a) is replaced by the following:
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Precedent (3.1) During the Head’s investigation, the Head shall
verify if there are previous or ongoing investigations in relation to the same employer that involve substantially the same issues and may (6) Paragraph 129(3.1)(b) of the Act is replaced by the following: (b) if there is an ongoing investigation, combine that investigation with the investigation the Head is conducting and issue a single decision. (7) Subsection 129(4) of the Act is replaced by the following:
Decision of Head (4) The Head shall, on completion of an investigation made under subsection (1), make one of the decisions referred to in paragraphs 128(13)(a) to (c) and shall immediately give written notification of the decision to the employer and the employee. (8) The portion of subsection 129(5) of the Act before paragraph (a) is replaced by the following:
Continuation of work (5) If the employee has exercised their right under subsection (1.3), the employer may, during the investigation and until the Head has issued a decision, require that the employee concerned remain at a safe location near the place in respect of which the investigation is being made or assign the employee reasonable alternative work, and shall not assign any other employee to use or operate the machine or thing, work in that place or perform the activity referred to in subsection (1) unless (9) Subsections 129(6) and (7) of the Act are replaced by the following: Directions by Head (6) If the Head makes a decision referred to in paragraph 128(13)(a), the Head shall issue the directions under subsection 145(2) that the Head considers appropriate, and an employee may continue to refuse to use or operate the machine or thing, work in that place or perform that activity until the directions are complied with or until they are varied or rescinded under this Part.
Appeal (7) If the Head makes a decision referred to in paragraph 128(13)(b) or (c), the employee is not entitled under section 128 or this section to continue to refuse to use or operate the machine or thing, work in that place or perform
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that activity, but the employee, or a person designated by the employee for the purpose, may appeal the decision, in writing, to the Board within 10 days after receiving notice of the decision. 543 Section 130 of the Act is replaced by the following: When collective agreement exists 130 The Head may, on the joint application of the parties to a collective agreement, if the Head is satisfied that the agreement contains provisions that are at least as effective as those under sections 128 and 129 in protecting the employees to whom the agreement relates from danger to their health or safety, exclude the employees from the application of those sections for the period during which the agreement remains in force. 544 Subsection 133(3) of the Act is replaced by
the following: Restriction (3) A complaint in respect of the exercise of a right under
section 128 or 129 may not be made unless the employee has complied with subsection 128(6) or the Head has received the reports referred to in subsection 128(16), as the case may be, in relation to the matter that is the subject-matter of the complaint. 545 Subsection 134(2) of the Act is replaced by
the following: Enforcement of orders (2) Any person affected by an order of the Board under subsection (1), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons. 546 Paragraph 134.1(4)(f) of the Act is replaced
by the following: (f) shall cooperate with the Head; 547 (1) The portion of subsection 135(6) of the
Act before paragraph (b) is replaced by the following: Exemption if agreement (6) If, under a collective agreement or any other agreement between an employer and the employer’s employees, a committee of persons has been appointed and the committee has, in the opinion of the Head, a responsibility for matters relating to health and safety in the work
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place to such an extent that a work place committee established under subsection (1) for that work place would not be necessary, (a) the Head may, in writing, exempt the employer
from the requirements of subsection (1) in respect of that work place; (2) Paragraph 135(7)(h) of the Act is replaced by
the following: (h) shall cooperate with the Head; 548 (1) Subsection 135.1(4) of the Act is replaced by the following:
Notification (4) If a trade union fails to select a person under subparagraph (1)(b)(ii), the Head may notify in writing the local branch of the trade union, and shall send a copy of any such notification to the trade union’s national or international headquarters and to the employer, indicating that the committee is not established until a person is selected in accordance with that subparagraph. (2) Subsection 135.1(9) of the Act is replaced by
the following: Records (9) A committee shall ensure that accurate records are
kept of all of the matters that come before it and that minutes are kept of its meetings. The committee shall make the minutes and records available to the Head at the Head’s request. 549 (1) Subsection 136(3) of the Act is replaced by the following:
Notification (3) If a trade union fails to select a person under subsection (2), the Head may so notify in writing the local branch of the trade union. The Head shall send a copy of the notification to the trade union’s national or international headquarters and to the employer. (2) Paragraph 136(5)(h) of the Act is replaced by
the following: (h) shall cooperate with the Head; 550 Section 137 of the Act is replaced by the following:
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Committees or representatives — specified work places 137 Despite sections 135 and 136, if an employer controls more than one work place or the size or nature of the operations of the employer or those of the work place precludes the effective functioning of a single work place committee or health and safety representative, as the case may be, for those work places, the employer shall, subject to the approval or in accordance with the direction of the Head, establish or appoint in accordance with section 135 or 136, as the case may be, a work place committee or health and safety representative for the work places that are specified in the approval or direction. 551 Subsection 137.1(5) of the Act is replaced by
the following: Ineligibility (5) No person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), is eligible to be appointed to the Commission or as alternate chairperson under subsection (2.1), or to be designated for the purposes of subsection 137.2(1) or (2). 552 The heading before section 140 of the Act is replaced by the following:
Exercise of Powers in Relation to Health and Safety 553 (1) Section 140 of the Act is amended by
adding the following after subsection (1):
Delegation — Head (1.1) Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any terms and conditions that the Head considers appropriate. (2) Subsections 140(2) and (3) of the Act are replaced by the following: Agreements — delegating provincial employees (2) Subject to subsection (3), the Minister may, with the approval of the Governor in Council, enter into an agreement with any province or any provincial body specifying the terms and conditions under which the Minister may delegate to a person employed by that province or
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provincial body the powers, duties or functions that the Minister or the Head is authorized to exercise or perform for the purposes of this Part. Exception (3) The powers, duties or functions provided for in section 130, subsections 135(3), 137.1(1) to (2.1), and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), 140(1) to (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2), shall not be the subject of an agreement under subsection (2). (3) Subsection 140(5) of the Act is replaced by the following:
Certificate of authority — Head (4.1) The Head may provide any person to whom powers, duties or functions have been delegated under subsection (1.1), or under an agreement entered into under subsection (2), with a certificate of authority and, when exercising those powers or performing those duties or functions, that person shall show the certificate to any person who asks to see it. Limitation of liability (5) A person to whom powers, duties or functions have been delegated under subsection (1) or (1.1), or under an agreement entered into under subsection (2), is not personally liable for anything done or omitted to be done by them in good faith in the actual or purported exercise of those powers or performance of those duties or functions. 554 (1) The portion of subsection 141(1) of the
Act before paragraph (a) is replaced by the following: Accessory powers 141 (1) Subject to section 143.2, the Head may, in carrying out the Head’s duties and at any reasonable time, enter any work place controlled by an employer and, in respect of any work place, may (2) Paragraph 141(1)(c) of the English version of
the Act is replaced by the following: (c) be accompanied or assisted by any person and bring any equipment that the Head deems necessary to carry out the Head’s duties; (3) Paragraphs 141(1)(f) to (j) of the Act are replaced by the following:
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(f) direct the employer to ensure that any place or
thing specified by the Head not be disturbed for a reasonable period pending an examination, test, inquiry, investigation or inspection in relation to the place or thing; (g) direct any person not to disturb any place or thing specified by the Head for a reasonable period pending an examination, test, inquiry, investigation or inspection in relation to the place or thing; (h) direct the employer to produce documents and information relating to the health and safety of the employer’s employees or the safety of the work place and to permit the Head to examine and make copies of or take extracts from those documents and that information; (i) direct the employer or an employee to make or provide statements, in the form and manner that the Head may specify, respecting working conditions and material and equipment that affect the health or safety of employees; (j) direct the employer or an employee or a person designated by either of them to accompany the Head while the Head, is in the work place; and (4) Subsection 141(2) of the Act is replaced by the following:
Directions whether or not in work place (2) The Head may issue a direction under subsection (1)
whether or not the Head is in the work place at the time the direction is issued. (5) Subsection 141(3) of the English version of the Act is replaced by the following:
Return of material and equipment (3) On request by the person from whom material or equipment was taken or removed for testing under paragraph (1)(d), the Head shall return that material or equipment to the person after testing is completed unless it is required for the purposes of a prosecution under this Part. (6) Subsections 141(4) to (6) of the Act are replaced by the following: Investigation of deaths (4) The Head shall investigate every death of an employee that occurred in the work place or while the employee was working, or that was the result of an injury that occurred in the work place or while the employee was working.
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Investigation of motor vehicle accidents (5) If the death results from a motor vehicle accident on
a public road, as part of the investigation the Head shall obtain a copy of any police report as soon as possible after the accident.
Report (6) Within 10 days after completing a written report on the findings of an inquiry or investigation, the Head shall provide the employer and the work place committee or the health and safety representative with a copy of the report. 555 (1) The portion of subsection 141.1(1) of the
Act before paragraph (a) is replaced by the following: Inspections 141.1 (1) If the Head conducts an inspection of the work place at the work place, it shall be done in the presence of (2) Subsection 141.1(2) of the Act is replaced by
the following: Inspection not to be delayed (2) The Head may proceed with an inspection in the absence of any person mentioned in subsection (1) if that person chooses not to be present. 556 (1) Paragraph 142(a) of the Act is replaced by the following: (a) the Head to enable him or her to exercise his or her powers or to perform his or her duties or functions under this Part; (2) Paragraph 142(b) of the Act is replaced by the
following: (b) every person to whom powers, duties or functions
have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions. 557 (1) Paragraph 143(a) of the Act is replaced by the following: (a) the Head in the exercise of his or her powers, or in the performance of his or her duties or functions, under this Part; (2) Paragraph 143(b) of the Act is replaced by the
following:
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(b) any person to whom powers, duties or functions
have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions. 558 (1) Paragraph 143.1(a) of the Act is replaced
by the following: (a) the Head in the exercise of his or her powers, or in the performance of his or her duties or functions under this Part; (2) Paragraph 143.1(b) of the Act is replaced by
the following: (b) any person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions. 559 (1) Subsections 144(1) and (1.1) of the Act are
replaced by the following: Evidence in civil or administrative proceedings precluded 144 (1) No person to whom powers, duties or functions
have been delegated under subsection 140(1) or (1.1), or under an agreement entered into under subsection 140(2), and no person who has accompanied or assisted that person in exercising those powers or performing those duties or functions may be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in exercising those powers or performing those duties or functions, except with the written permission of the Head, in which case subsection (5) does not apply to restrict the disclosure of the information. Evidence in civil or administrative proceedings precluded — Head (1.1) The Head shall not be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in the exercise of powers or the performance of duties or functions the Head is authorized to exercise or perform under this Part, except for those powers, duties or functions that shall not be the subject of an agreement entered into under subsection 140(2). (2) Subsection 144(3) of the Act is replaced by the following:
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Non-disclosure of information (3) Subject to subsection (4), the Head, an external adjudicator or a member of the Board who is admitted to a work place under the powers conferred by section 141 — or a person who is admitted to a work place under the powers conferred by section 141 that are delegated to them under subsection 140(1.1) or under an agreement entered into under subsection 140(2) — and any person accompanying them, shall not disclose to any person any information obtained in the work place by the Head, external adjudicator or member or person with regard to any secret process or trade secret, except for the purposes of this Part or as required by law. (3) Subsections 144(5) and (5.01) of the Act are replaced by the following: Information not to be published (5) No person shall, except for the purposes of this Part
or for the purposes of a prosecution under this Part or unless the Head is satisfied that the publication or disclosure is in the interest of occupational health and safety or the public interest, publish or disclose any information obtained as a result of activities carried out under section 141. Factors Head may consider (5.01) Situations in which the Head may be so satisfied include, but are not limited to, situations in which the publication or disclosure is for the purposes of a coroner’s inquiry, the administration or enforcement of a federal or provincial law or the administration of a foreign law or international agreement. 560 (1) The portion of subsection 145(1) of the Act before paragraph (a) is replaced by the following:
Direction to terminate contravention 145 (1) If the Head is of the opinion that a provision of this Part is being contravened or has recently been contravened, the Head may direct the employer or employee concerned, or both, to (2) Paragraph 145(1)(b) of the English version of
the Act is replaced by the following: (b) take steps, as specified by the Head and within the
time that the Head may specify, to ensure that the contravention does not continue or re-occur. (3) The portion of subsection 145(1.1) of the English version of Act before paragraph (b) is replaced by the following:
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Confirmation in writing (1.1) If the Head has issued a direction orally, the Head shall provide a written version of it (a) before the Head leaves the work place, if the Head was in the work place when the direction was issued; or (4) The portion of subsection 145(2) of the Act before paragraph (a) is replaced by the following:
Dangerous situations — direction to employer (2) If the Head considers that the use or operation of a
machine or thing, a condition in a place or the performance of an activity constitutes a danger to an employee while at work, (5) The portion of paragraph 145(2)(a) of the English version of the Act before subparagraph (i) is replaced by the following: (a) the Head shall notify the employer of the danger
and issue directions in writing to the employer directing the employer, immediately or within the period that the Head specifies, to take measures to (6) Paragraph 145(2)(b) of the English version of the Act is replaced by the following: (b) the Head may, if the Head considers that the danger or the hazard, condition or activity that constitutes the danger cannot otherwise be corrected, altered or protected against immediately, issue a direction in writing to the employer directing that the place, machine, thing or activity in respect of which the direction is issued not be used, operated or performed, as the case may be, until the Head’s directions are complied with, but nothing in this paragraph prevents the doing of anything necessary for the proper compliance with the direction. (7) Subsections 145(2.1) to (4) of the Act are replaced by the following: Dangerous situations — direction to employee (2.1) If the Head considers that the use or operation of a
machine or thing by an employee, a condition in a place or the performance of an activity by an employee constitutes a danger to the employee or to another employee, the Head shall, in addition to the directions issued under paragraph (2)(a), issue a direction in writing to the employee to discontinue the use, operation or activity or cease to work in that place until the employer has complied with the directions issued under that paragraph.
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Posting notice of danger (3) If the Head issues a direction under paragraph (2)(a),
the Head shall affix or cause to be affixed to or near the place, machine or thing in respect of which the direction is issued, or in the area in which the activity in respect of which the direction is issued is performed, a notice of danger in the form and containing the information that the Head may specify, and no person shall remove the notice unless authorized to do so by the Head. Cessation of use (4) If the Head issues a direction under paragraph (2)(b)
in respect of a place, machine, thing or activity, the employer shall cause the use of the place, the use or operation of the machine or thing or the performance of the activity to be discontinued, and no person shall use or operate the machine or thing, work in that place or perform the activity until the measures directed by the Head have been taken. (8) The portion of subsection 145(5) of the Act before paragraph (a) is replaced by the following:
Copies of directions and reports (5) If the Head issues a direction in writing under subsection (1) or (2) or makes a report in writing to an employer on any matter under this Part, the employer shall without delay (9) Subsections 145(6) to (8) of the Act are replaced by the following: Copy to person who made complaint (6) If the Head issues a direction under subsection (1),
(2) or (2.1) or makes a report referred to in subsection (5) in respect of an investigation made by the Head following a complaint, the Head shall immediately provide a copy of the direction or report to each person, if any, whose complaint led to the investigation. Copy to employer (7) If the Head issues a direction to an employee under
subsection (1) or (2.1), the Head shall immediately provide a copy of the direction to the employee’s employer. Response to direction or report (8) If the Head issues a direction under subsection (1),
(2) or (2.1) or makes a report referred to in subsection (5), the Head may require the employer or the employee to whom the direction is issued or to whom the report relates to respond in writing to the direction or report, within the time that the Head may specify. The employer or employee shall provide a copy of the response to the
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policy committee and a copy to the work place committee or the health and safety representative. 561 Section 145.1 of the Act is replaced by the following: Powers, duties and functions 145.1 For the purposes of sections 146 to 146.5, the Board has all of the powers, duties and functions of the Minister and the Head under this Part, except for those referred to in section 130, subsections 135(3) and (6), 137.1(1) to (2.1) and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), section 139, subsections 140(1) to (2) and (4) and 144(1), section 146.01, subsection 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2). 562 Subsection 146(1) of the Act is replaced by
the following: Appeal of direction 146 (1) An employer, employee or trade union that feels aggrieved by a direction issued by the Head under this Part may appeal the direction to the Board, in writing, within 30 days after the day on which the direction was issued or confirmed in writing. 563 Section 146.01 of the Act is replaced by the following:
Head informed of appeal 146.01 (1) The Board shall inform the Head in writing when an appeal is brought under subsection 129(7) or section 146 and provide him or her with a copy of the request for appeal.
Documents provided to Board (2) The Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of making the decision or issuing the direction being appealed.
Documents provided to Head (3) The Board shall, on request of the Head, provide to
the Head a copy of any document that is filed with the Board in the appeal. Power of Head (4) The Head may, in an appeal, present evidence and
make representations to the Board. 564 Subsection 146.1(2) of the Act is replaced by
the following:
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Decision and reasons (2) The Board shall provide a written decision, with reasons, and a copy of any direction to the employer, employee or trade union concerned and to the Head, and the employer shall, without delay, give a copy of the decision, the reasons, and any direction to the work place committee or health and safety representative. 565 Section 152 of the Act is replaced by the following:
Injunction proceedings 152 The Head may apply or cause an application to be
made to a judge of a superior court for an order enjoining any person from contravening a provision of this Part, whether or not a prosecution has been instituted for an offence under this Part, or enjoining any person from continuing any act or default for which the person was convicted of an offence under this Part. 566 Section 154.1 of the Act is replaced by the following: Publication 154.1 The Head may, subject to the regulations, make
public the name of an employer convicted of an offence under this Part, the nature of the offence, the punishment imposed and any other prescribed information. 567 (1) Subsection 155(1) of the Act is replaced by the following:
Notice to provide information 155 (1) If a person is required to provide information
for the purposes of this Part, the Head may require the information to be provided by a notice to that effect served personally or sent by registered mail addressed to the latest known address of the person, and the person shall comply with the notice within such reasonable time as is specified in it. (2) The portion of subsection 155(2) of the Act before paragraph (a) is replaced by the following:
Proof of failure to provide information (2) A certificate purporting to be signed by the Head or
by a person authorized by the Head,
(3) Paragraph 155(2)(b) of the English version of
the Act is replaced by the following:
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(b) certifying that the information has not been provided as requested in the notice sent by the Head, 568 Subsection 157(6) of the Act is replaced by
the following: Compliance with standards (6) Regulations made under this section that prescribe or incorporate a standard but that require the standard to be complied with only to the extent that compliance is practicable or reasonably practicable in circumstances governed by the standard may require the employer to report to the Head the reason that full compliance is not practicable or reasonably practicable in particular circumstances. 569 The definitions inspector and regional director
in section 166 of the Act are repealed. 570 (1) Subsections 172.1(1) and (2) of the Act are
replaced by the following: Vote 172.1 (1) If a work schedule is established, modified or
cancelled under subsection 170(2) or 172(2), any affected employee may, within ninety days after the new schedule or its modification or cancellation takes effect, request that the Head conduct a vote to determine whether seventy per cent of the affected employees approve the new schedule or its modification or cancellation.
Duty of Head (2) If a request is made under subsection (1), the Head
must conduct a secret vote to determine the percentage of the affected employees that approves the new schedule or the modification or cancellation. (2) Subsection 172.1(4) to (6) of the Act are replaced by the following:
Counting of ballots (4) The Head must count the ballots in the presence of a representative chosen by the affected employees and a representative chosen by the employer.
Communication of result of vote (5) The Head must inform the employer, by written notice, of the result. Effect of non-approval (6) If the result of the vote indicates that less than 70% of
the affected employees approve the new schedule or its
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modification or cancellation, the employer must comply with the result of the vote within 30 days after being informed of that result by the Head. (3) Subsection 172.1(8) of the Act is replaced by the following:
Statutory Instruments Act not applicable (8) The Statutory Instruments Act does not apply in respect of the written notice given by the Head to the employer under subsection (5). 571 (1) Subsections 176(1) and (2) of the Act are
replaced by the following: Excess hours under permit 176 (1) On the application of an employer or an employer’s organization, the Head, having regard to the conditions of employment in any industrial establishment and the welfare of the employees, may, by a permit in writing, authorize hours to be worked by any class of employees set out in the permit in excess of the maximum hours of work specified in or prescribed under section 171, established under section 172 or prescribed by regulations made under section 175.
Justifying permit (2) No permit may be issued under subsection (1) unless
the applicant has satisfied the Head (a) that exceptional circumstances exist that justify the working of additional hours; (b) that the employer had posted a notice of the application for the permit, for at least 30 days before its proposed effective date, in places readily accessible to the affected class of employees where they were likely to see it; and (c) that the employer had informed the trade union in
writing of the application for the permit, if those employees are represented by a trade union. (2) Subsection 176(5) of the Act is replaced by the
following: Report (5) If a permit has been issued under this section, the
employer for whom or on whose behalf the permit was issued shall report in writing to the Head, within 15 days after the expiration of the period specified in the permit or within such time as the Head may fix in the permit, stating the number of employees who worked in excess of
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the maximum hours specified in or prescribed under section 171 or by regulations made under section 175 and the number of additional hours each of them worked. 572 Subsection 177(2) of the Act is replaced by
the following: Reporting additional work (2) Where the maximum hours of work in an industrial
establishment have been exceeded under the authority of subsection (1), the employer shall report in writing to the Head, and also to the trade union if the affected employees are subject to a collective agreement, within 15 days after the end of the month in which the maximum was exceeded, stating the nature of the circumstances in which the maximum was exceeded, the number of employees who worked in excess of the maximum and the number of additional hours each of them worked. 573 Subsection 182(2) of the Act is replaced by
the following: Report to Commission (2) If the Head has reasonable grounds at any time for
believing that an employer is engaging or has engaged in a discriminatory practice described in subsection (1), the Head may notify the Canadian Human Rights Commission or file a complaint with that Commission under section 40 of the Canadian Human Rights Act. 574 (1) Subsection 212(1) of the Act is replaced by the following:
Notice of group termination 212 (1) Any employer who terminates, either simultaneously or within any period not exceeding four weeks, the employment of a group of 50 or more employees employed by the employer within a particular industrial establishment, or of such lesser number of employees as prescribed by regulations applicable to the employer made under paragraph 227(b), shall, in addition to any notice required to be given under section 230, give notice to the Head, in writing, of his intention to so terminate at least 16 weeks before the date of termination of the employment of the employee in the group whose employment is first to be terminated. (2) Subsection 212(2) of the Act is replaced by the following:
Copies of notice (2) A copy of any notice given to the Head under subsection (1) must be given immediately by the employer to the Minister of Employment and Social Development and the Canada Employment Insurance Commission and any
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trade union representing a redundant employee, and if any redundant employee is not represented by a trade union, a copy of that notice must be given to the employee or immediately posted by the employer in a conspicuous place within the industrial establishment in which that employee is employed. 575 Section 213 of the Act is replaced by the following: Cooperation with Commission 213 (1) An employer who gives notice to the Head under section 212 and any trade union to which a copy of that notice is given must give the Canada Employment Insurance Commission any information requested by it for the purpose of assisting any redundant employee and must cooperate with the Commission to facilitate the reestablishment in employment of that employee. Statement of benefits (2) An employer who gives notice to the Head under section 212 shall give each redundant employee, as soon as possible after the notice is so given but in any case not later than two weeks before the date of the termination of the employment of the employee, a statement in writing setting out, as at the date of the statement, his vacation benefits, wages, severance pay and any other benefits and pay arising from his employment with that employer. 576 Subsection 214(1) of the Act is replaced by the following:
Establishment of joint planning committee 214 (1) An employer who gives notice to the Head under section 212 must, as soon as possible after giving the notice, establish a joint planning committee consisting of any number of members that is required or permitted by this section and sections 215 and 217. 577 Sections 216 and 217 of the Act are replaced by the following:
Time for appointment 216 The members of a joint planning committee must
be appointed and must convene for their first sitting within two weeks after the date of the notice given to the Head under section 212. Failure to appoint 217 If a trade union fails, or redundant employees fail,
to appoint a member to a joint planning committee as provided in sections 214 and 215, the Head may, on application of any redundant employee, appoint a member to the committee in lieu of that trade union or those
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employees, as the case may be, and that member is a representative of the redundant employees represented by the trade union or of the redundant employees who failed to appoint the member, as the case may be. 578 The portion of subsection 222(2) of the Act
before paragraph (a) is replaced by the following: Head (2) The Head may 579 (1) Subsection 240(1) of the Act is replaced by the following:
Complaint 240 (1) Subject to subsections (2) and 242(3.1), a person
who has been dismissed and considers the dismissal to be unjust may make a complaint in writing to the Head if the employee (a) has completed 12 consecutive months of continuous employment by an employer; and (b) is not a member of a group of employees subject to
a collective agreement. (2) The portion of subsection 240(3) of the Act before paragraph (b) is replaced by the following:
Extension of time (3) The Head may extend the period set out in subsection (2) (a) if the Head is satisfied that a complaint was made
in that period to a government official who had no authority to deal with the complaint but that the person making the complaint believed the official had that authority; or 580 Section 241 of the Act is replaced by the following: Reasons for dismissal 241 (1) If an employer dismisses a person described in
subsection 240(1), the person who was dismissed or the Head may make a request in writing to the employer to provide a written statement giving the reasons for the dismissal, and any employer who receives such a request must provide the person who made the request with such a statement within 15 days after the request is made.
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Head to assist parties (2) On receipt of a complaint made under subsection
240(1), the Head must endeavour to assist the parties to the complaint to settle the complaint. Complaint not settled within reasonable time (3) If a complaint is not settled under subsection (2) within the period that the Head considers to be reasonable in the circumstances, the Head must, on the written request of the person who made the complaint that the complaint be referred to the Board, deliver to the Board the complaint made under subsection 240(1), any written statement giving the reasons for the dismissal provided under subsection (1) and any other statements or documents that the Head has that relate to the complaint.
Notice (4) If the person who made the complaint does not reply
to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the person who made the complaint that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board. Time limit (5) Subject to the regulations, if the person who made
the complaint does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the Head may deem the complaint to be withdrawn. 581 Subsection 244(1) of the Act is replaced by the following:
Enforcement of orders 244 (1) Any person affected by an order of the Board under subsection 242(4), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons. 582 Subparagraph 246.1(1)(b)(ii) of the Act is replaced by the following: (ii) has provided information regarding the wages,
hours of work, annual vacation or conditions of work of any employee to the Head or provided any other assistance to the Minister or the Head in the
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exercise or performance of the Minister’s or the Head’s powers, duties and functions under this Part 583 Subsection 246.6(1) of the Act is replaced by
the following: Enforcement of orders 246.6 (1) Any person affected by an order of the Board under section 246.4, or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons. 584 Subsection 247.5(4) of the Act is replaced by the following:
Exception (4) Despite subsection (1), an employee is not entitled to a leave of absence under this Division if, in the opinion of the Head, it would adversely affect public health or safety or would cause undue hardship to the employer if the employee, as an individual or as a member of a class of employees, were to take leave. 585 (1) Subsections 247.99(1) to (6.1) of the Act are replaced by the following:
Complaint 247.99 (1) An employee who alleges that an employer
has taken action against the employee in contravention of subsection 247.98(4) may make a complaint in writing to the Head. Time for making complaint (2) Subject to subsection (3), the complaint shall be made to the Head not later than 90 days after the day on which the complainant knew, or in the Head’s opinion ought to have known, of the action or circumstances giving rise to the complaint.
Extension of time (3) The Head may extend the period of time referred to in subsection (2) (a) if the Head is satisfied that a complaint was made
in that period to a government official who had no authority to deal with the complaint but that the employee making the complaint believed the official had that authority; or (b) in any other circumstance that is prescribed by
regulation.
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Head to assist parties (4) On receipt of a complaint made under subsection (1), the Head shall endeavour to assist the parties to the complaint to settle the complaint.
Complaint not settled within reasonable time (5) If a complaint is not settled under subsection (4) within the period that the Head considers to be reasonable in the circumstances, the Head must, on the written request of the employee who made the complaint that the complaint be referred to the Board, deliver to the Board the complaint made under subsection (1) and any other statements or documents that the Head has that relate to the complaint.
Notice (6) If the employee who made the complaint does not reply to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board. Time limit (6.1) Subject to the regulations, if the employee to whom notice is given under subsection (6) does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the Head may deem the complaint to be withdrawn. (2) Paragraph 247.99(7)(b) of the Act is replaced by the following: (b) send a copy of the decision with the reasons for
the decision to each party to the complaint and to the Head. 586 Subsection 247.991(3) of the Act is replaced by the following:
Enforcement of orders (3) Any person affected by an order of the Board under
subsection 247.99(8), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file a copy of the order in the Federal Court, exclusive of reasons.
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587 (1) Subsection 249(1) of the Act is replaced by the following:
Delegation 249 (1) Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any terms and conditions that the Head considers appropriate.
Certificate to be produced (1.1) The Head shall furnish to every person to whom powers, duties or functions are delegated under subsection (1) a certificate of authority and, when entering any place used in connection with a federal work, undertaking or business the person, shall, when requested, show the certificate to the person in charge of that place. (2) The portion of subsection 249(2) of the Act before paragraph (a) is replaced by the following:
Powers of Head (2) For the purposes of this Part and the regulations, the
Head may (3) Paragraph 249(2)(d) of the English version of the Act is replaced by the following: (d) require an employee to make full disclosure, production and delivery to the Head of all records, documents, statements, writings, books, papers, extracts therefrom or copies thereof or of other information, either orally or in writing, that are in the possession or under the control of the employee and that in any way relate to the wages, hours of work or conditions of his employment; and (4) Subsections 249(3) to (8) of the Act are replaced by the following: Right to enter premises (3) The Head may, at any reasonable time, enter on any
place used in connection with a federal work, undertaking or business for the purpose of making an inspection authorized under subsection (2), and may, for that purpose, question any employee apart from his employer. Reasonable assistance (4) The person in charge of any federal work, undertaking or business and every person employed in it or in connection with its operation shall give the Head all
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reasonable assistance to enable the Head to carry out the Head’s duties and functions under this Part or the regulations. Head accompanied (5) The Head may, in carrying out the Head’s duties and functions, be accompanied or assisted by any persons that the Head considers necessary.
Evidence precluded — Head (6) The Head shall not be required to give testimony in any civil suit or civil proceedings, or in any proceeding under section 242, with regard to information obtained in carrying out those duties and functions.
Evidence precluded — other persons (7) No person to whom powers, duties or functions have been delegated under subsection (1), and no person who has accompanied or assisted such a person or the Head in carrying out their duties and functions, shall be required to give testimony in any civil suit or civil proceedings, or in any proceeding under section 242, with regard to information obtained in carrying out those duties and functions or in accompanying or assisting the person, except with the written permission of the Head.
Not liable (8) Neither the Head nor a person to whom powers, duties or functions have been delegated under subsection (1) is personally liable for anything done or omitted to be done by them in good faith under the authority or purported authority of this Part. 588 Section 250 of the Act is replaced by the following: Administering oaths 250 The Head may administer all oaths and take and receive all affidavits and statutory declarations required with respect to the Head’s powers set out in subsection 249(2) and certify to the administration, taking or receiving of them. 589 Subsections 251(1) to (3) of the Act are replaced by the following: Where underpayments found on inspection 251 (1) If the Head finds that an employer has failed to
pay an employee any wages or other amounts to which the employee is entitled under this Part, the Head may determine the difference between the wages or other amounts actually paid to the employee under this Part
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and the wages or other amounts to which the employee is entitled under this Part. For greater certainty (1.1) For greater certainty, the Head may, when exercising the powers referred to in subsection (1), make any finding necessary to determine whether an employee is entitled to any wages or other amounts under this Part, including a finding that the employee was dismissed for just cause for the purposes of Division X or XI.
Evidence (1.2) If the employer fails to make or keep any record in
respect of an employee that the employer is required to make or keep under this Part — or fails to allow the Head to examine, take extracts from or make copies of such a record — the Head may, when exercising the powers referred to in subsection (1), rely on any other available evidence. Where amount of underpayment agreed to (2) If, under subsection (1), the Head determines that there is a difference between the wages or other amounts actually paid to an employee and the wages or other amounts to which the employee is entitled and the amount of that difference is agreed to in writing by the employee and his or her employer, the employer must, within five days after the date of the agreement, pay the amount (a) to the employee on the direction of the Head; or (b) to the Head.
Where amount paid to Head (3) If an employer pays the amount under subsection (2)
to the Head, the Head must, without delay after receiving it, pay it over to the employee who is entitled to the amount. 590 (1) The portion of subsection 251.001(1) of the
Act before paragraph (a) is replaced by the following: Internal audit order 251.001 (1) Subject to the regulations, the Head may, in writing, for the purpose of verifying compliance or preventing non-compliance with this Part, order an employer to, in accordance with the order, (2) Paragraph 251.001(1)(b) of the Act is replaced by the following:
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(b) provide a report of the results of the audit to the
Head. (3) The portion of subsection 251.001(2) of the Act
before paragraph (a) is replaced by the following: Contents of order (2) The Head shall, in the internal audit order, specify (4) Subsection 251.001(3) of the Act is replaced by
the following: Information to include in report (3) The Head may also specify in the order that the report is to contain any information that the Head considers appropriate. (5) Subsection 251.001(5) of the Act is replaced by
the following: Proof of service (5) A certificate purporting to be signed by the Head certifying that a document referred to in subsection (4) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate. 591 (1) The portion of subsection 251.01(1) of the Act before paragraph (a) is replaced by the following:
Making of complaint 251.01 (1) Any employee may make a complaint in
writing to the Head if they believe that the employer has contravened (2) The portion of subsection 251.01(3) of the Act
before paragraph (b) is replaced by the following: Extension of time (3) The Head may, subject to the regulations, extend the period set out in subsection (2) (a) if the Head is satisfied that a complaint was made
within that period to a government official who had no authority to deal with the complaint and that the
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person making the complaint believed the official had that authority; 592 (1) Subsection 251.02(1) of the Act is replaced by the following:
Suspension of complaint 251.02 (1) If the Head is satisfied that the employee
must take measures before the Head may continue to deal with the complaint made under section 251.01, the Head may, at any time, suspend consideration of the complaint, in whole or in part. (2) The portion of subsection 251.02(2) of the English version of the Act before paragraph (a) is replaced by the following: Notice (2) If the Head suspends consideration of a complaint, the Head must notify the employee in writing and specify in the notice (3) Subsection 251.02(3) of the English version of the Act is replaced by the following:
Extension of time (3) The Head may, upon request, extend the time period
specified in the notice. (4) Subsection 251.02(4) of the Act is replaced by
the following: End of suspension (4) The suspension ends when, in the Head’s opinion, the measures specified in the notice have been taken. 593 Sections 251.03 and 251.04 of the Act are replaced by the following: Assistance — Head 251.03 After receipt of a complaint, the Head may assist the parties to the complaint to settle the complaint.
Settlement of amounts due 251.04 (1) If an employer and an employee who has
made a complaint relating to the non-payment of wages or other amounts to which they are entitled under this Part reach a settlement in writing on the wages or other amounts to be paid, the employer may pay those amounts to the employee or to the Head.
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If amount paid to Head (2) If an employer pays the amounts to the Head, the Head must, without delay after receiving them, pay them over to the employee who is entitled to the amounts.
Minister’s consent required for prosecution (3) No prosecution for failure to pay an employee the wages or other amounts that were the subject of the complaint may be instituted against an employer, without the written consent of the Minister, if the employer has paid the amounts referred to in subsection (1) to the employee or the Head. 594 (1) The portion of subsection 251.05(1) of the
Act before paragraph (a) is replaced by the following: Rejection of complaint 251.05 (1) The Head may reject a complaint made under section 251.01, in whole or in part, (2) The portion of paragraph 251.05(1)(a) of the
English version of the Act before subparagraph (i) is replaced by the following: (a) if the Head is satisfied (3) Subparagraph 251.05(1)(a)(iv) of the English version of the Act is replaced by the following: (iv) that there are other means available to the employee to resolve the subject-matter of the complaint that the Head considers should be pursued, (4) Paragraph 251.05(1)(b) of the English version
of the Act is replaced by the following: (b) if consideration of the complaint was suspended under subsection 251.02(1) and if, in the Head’s opinion, the other measures specified in the notice under subsection 251.02(2) were not taken within the specified time period. (5) Subsections 251.05(1.1) to (6) of the Act are replaced by the following: Notice (1.1) If the employee does not reply to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the employee that they have the period of 30
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days, or any longer period that may be prescribed by regulation, set out in the notice to indicate in writing that they wish to pursue their complaint. Notice of rejection of complaint (2) If a complaint has been rejected, the Head shall notify the employee in writing, with reasons.
Request for review (3) The employee may, within 15 days after the day on
which the employee is notified of the rejection, request in writing, with reasons, that the Head review the Head’s decision. Review (4) The Head may confirm the decision, or rescind it and re-examine the complaint.
Notice of Head’s decision (5) The Head shall notify the employee in writing of the Head’s decision.
Reconsideration final (6) The Head’s confirmation or rescission is final and conclusive and is not subject to appeal to or review by any court. 595 The heading before section 251.06 of the Act
is repealed. 596 (1) Subsections 251.06(1) and (2) of the Act
are replaced by the following: Compliance order 251.06 (1) If the Head is of the opinion that an employer is contravening or has contravened a provision of this Part, its regulations or any condition of a permit issued under subsection 176(1), the Head may issue a compliance order in writing requiring the employer to terminate the contravention within the time that the Head may specify and take any step, as specified by the Head and within the time that the Head may specify, to ensure that the contravention does not continue or reoccur.
Limitation (2) The Head shall not issue a compliance order under
subsection (1) to take any measure that could be set out in an order made under subsection 242(4) or section 246.4 or to make any payment that may be the subject of an order made under subsection 251.1(1). (2) Subsection 251.06(4) of the Act is replaced by
the following:
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Proof of service (4) A certificate purporting to be signed by the Head certifying that a document referred to in subsection (3) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate. 597 (1) Subsection 251.1(1) of the Act is replaced by the following:
Payment order 251.1 (1) If the Head finds that an employer has not
paid an employee wages or other amounts to which the employee is entitled under this Part, the Head may issue a written payment order to the employer, or, subject to section 251.18, to a director of a corporation referred to in that section, ordering the employer or director to pay the amount in question, and the Head shall send a copy of any such payment order to the employee at the employee’s latest known address. (2) Paragraph 251.1(1.1)(a) of the English version of the Act is replaced by the following: (a) in the case where the employee made a complaint
under subsection 251.01(1) that was not rejected under subsection 251.05(1), the 24 months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.01(3), immediately before the day on which the complaint was made or, if there was a termination of employment prior to the complaint being made, the 24 months immediately before the date of termination; (3) Paragraph 251.1(1.1)(b) of the Act is replaced by the following: (b) in any other case, the 24 months immediately before the day on which an inspection under this Part, during the course of which the Head made the finding referred to in subsection (1), began. (4) Subsections 251.1(2) and (2.1) of the Act are replaced by the following: If complaint unfounded (2) If the Head deals with a complaint of non-payment of wages or other amounts to which an employee is entitled under this Part, the Head must notify the employee in writing that their complaint is unfounded if the Head
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concludes that the employer has paid to the employee all wages and other amounts to which the employee is entitled under this Part for the period of six months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.01(3), immediately before the day on which the complaint was made.
Notice of voluntary compliance (2.1) If the Head deals with a complaint of non-payment of wages or other amounts to which an employee is entitled under this Part, the Head shall notify the employee in writing that the employer has voluntarily paid to the employee all wages and other amounts owing if (a) the Head concludes that the employer has, since
the complaint was made, paid to the employee all wages and other amounts owing for the period of 24 months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.01(3), immediately before the day on which the complaint was made and for any subsequent period specified by the Head; and (b) the Head has not issued a payment order or a notice of unfounded complaint with respect to the complaint. (5) Subsection 251.1(4) of the Act is replaced by
the following: Proof of service of documents (4) A certificate purporting to be signed by the Head certifying that a document referred to in subsection (3) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate. 598 The heading before section 251.101 of the Act
is replaced by the following:
Orders — Review and Appeal 599 (1) The portion of subsection 251.101(1) of the
Act before paragraph (a) is replaced by the following:
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Request for review 251.101 (1) An employer to whom a compliance order has been issued or a person who is affected by a payment order, a notice of unfounded complaint or a notice of voluntary compliance may send a written request with reasons to the Head for a review of the Head’s decision (2) Subsections 251.101(2) to (3) of the Act are replaced by the following: Payment of amount and administrative fee (2) An employer or a director of a corporation is not permitted to request a review of a payment order unless the employer or director pays to the Head the amount indicated in the payment order and, in the case of an employer, the administrative fee specified in the payment order in accordance with subsection 251.131(1), subject to, in the case of a director, the maximum amount of the director’s liability under section 251.18.
Security (2.1) The Head may allow an employer or a director of a
corporation to give security, in a form satisfactory to the Head and on any conditions specified by the Head, for all or part of the amount and fee referred to in subsection (2). Review (3) On receipt of the request for review, the Head may, in
writing, (a) confirm, rescind or vary, in whole or in part, the
payment order or the compliance order; or (b) confirm the notice of unfounded complaint or the notice of voluntary compliance, or rescind the notice, in which case the Head shall re-examine the complaint. (3) Subsection 251.101(5) of the Act is replaced by
the following: Proof of service (5) A certificate purporting to be signed by the Head certifying that a decision referred to in subsection (4) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the decision and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the decision has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate.
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(4) Subsection 251.101(7) of the Act is replaced by
the following: Request treated as an appeal (7) The Head may, if the Head considers it appropriate
in the circumstances, treat the request for review as an appeal of their decision, in which case the Head shall so inform any person who is affected by the payment order, the notice of unfounded complaint or the notice of voluntary compliance — or, in the case of a compliance order, the employer — and shall refer the request for review to the Board, and the Board shall be considered to have an appeal before it for the purposes of section 251.12. 600 Subsections 251.11(3) and (3.1) of the Act are
replaced by the following: Payment of amount and administrative fee (3) An employer or director of a corporation is not permitted to appeal a decision confirming or varying a payment order unless the employer or director pays to the Head the amount indicated in the decision — and, in the case of an employer, the administrative fee specified in the decision in accordance with subsection 251.131(1) — less any amount and administrative fee paid under subsection 251.101(2).
Security (3.1) The Head may allow an employer or a director of a corporation to give security, in a form satisfactory to the Head and on any conditions specified by the Head, for all or part of the amount and fee referred to in subsection (3). 601 Section 251.111 of the Act is replaced by the
following: Head informed of appeal 251.111 (1) The Board shall inform the Head in writing
when an appeal is brought under subsection 251.11(1) and provide the Head with a copy of the request for appeal. Documents provided to Board — decision (2) In an appeal under this Part, the Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of making the decision being appealed.
Documents provided to Board — order or notice (3) In an appeal under subsection 251.101(7), the Head
shall, on request of the Board, provide to the Board a
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copy of any document that the Head relied on for the purpose of issuing the order or notice being appealed. Documents provided to Head (4) The Board shall, on request of the Head, provide to
the Head a copy of any document that is filed with the Board in the appeal. Power of Head (5) The Head may, in an appeal under this Part, present evidence and make representations to the Board. 602 Subsection 251.12(2) of the Act is replaced by
the following: Copies of decision to be sent (2) The Board shall send a copy of the decision, with reasons, to each party to the appeal and to the Head. 603 Subsections 251.13(1) and (1.1) of the Act are
replaced by the following: Order to debtor of employer 251.13 (1) The Head may issue a written order to a person who is or is about to become indebted to an employer to whom a payment order has been issued under subsection 251.1(1), to pay any amount owing to the employer, up to the amount and the administrative fee indicated in the payment order, directly to the Head within 15 days, in satisfaction of the payment order.
Order to debtor of director of corporation (1.1) The Head may issue a written order to a person who is or is about to become indebted to a director of a corporation to whom a payment order has been issued under subsection 251.1(1) to pay any amount owing to the director of the corporation, up to the amount indicated in the payment order, directly to the Head within 15 days, in satisfaction of the payment order. 604 Subsection 251.131(2) of the Act is replaced by
the following: Payment (2) The employer is liable only for the administrative fee
that is specified in a final decision and shall pay it — less any administrative fee paid under subsection 251.101(2) or 251.11(3) — to the Head. In the case of any overpayment, the employer is entitled to its reimbursement.
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605 The portion of section 251.132 of the Act before paragraph (a) is replaced by the following:
Return of security 251.132 The Head, after a final decision has been made
in respect of which security was given, 606 Section 251.14 of the Act is replaced by the
following: Deposit of moneys 251.14 (1) If the Head receives moneys under this Division, the Head shall deposit those moneys to the credit of the Receiver General in the account known as the “Labour Standards Suspense Account” or in any other special account created for the purposes of this section and may authorize payments out of that account to any employee or other person who is entitled to that money.
Consolidated Revenue Fund (1.1) The moneys that are equal to the administrative
fees paid to the Head under this Part with respect to matters that are the subject of a final decision shall be debited from the account referred to in subsection (1) and credited to the Consolidated Revenue Fund no later than the fiscal year following the fiscal year in which the final decision is made. Record (2) The Head shall maintain a detailed record of all
transactions relating to the account. 607 (1) Subsection 251.15(1) of the Act is replaced by the following:
Enforcement of orders 251.15 (1) Any person who is affected by a payment order issued under subsection 251.1(1) or confirmed or varied under subsection 251.101(3) or by an order of the Board made under subsection 251.12(1), or the Head, may, after the day provided in the order for compliance or after 15 days following the day on which the order is issued, made, confirmed or varied, whichever is later, file in the Federal Court a copy of the payment order, or a copy of the order of the Board, exclusive of reasons. (2) Subsection 251.15(2) of the Act is replaced by
the following:
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Enforcement of orders to debtors (2) After the expiration of the 15 day period specified in
an order to a debtor of the employer or of the director of a corporation made under section 251.13, the Head may file a copy of the order in the Federal Court. 608 Subsections 252(1) and (2) of the Act are replaced by the following: Information and returns 252 (1) Every employer shall furnish any information that the Head may require that relate to their employees, including their wages, their hours of work and their general holidays, annual vacations and conditions of work as well as any returns that the Head may require.
Records to be kept (2) Every employer shall make and keep for a period of
at least 36 months after work is performed the records required to be kept by regulations made under paragraph 264(1)(a) and those records shall be available at all reasonable times for examination by the Head. 609 Subsections 253(1) to (5) of the Act are replaced by the following: Notice to furnish information 253 (1) Where the Head is authorized to require a person to furnish information under this Part or the regulations, the Head may require the information to be furnished by a notice to that effect served by personal service, by registered mail addressed to the latest known address of the addressee, or by any other means prescribed by regulation, and that person (a) if the notice is sent by registered mail, is deemed to have received the notice on the seventh day after the day on which it was mailed; and (b) shall furnish the information within such reasonable time as is specified in the notice. Proof of service (2) A certificate purporting to be signed by the Head certifying that a notice was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the notice and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the notice has been sent or received, is admissible in evidence and is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate.
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Proof of failure to comply (3) Where the Head is authorized to require a person to
furnish information under this Part or the regulations, a certificate of the Head certifying that the information has not been furnished is admissible in evidence and in the absence of any evidence to the contrary is proof of the statements contained in it. Proof of documents (4) A certificate of the Head certifying that a document
annexed to it is a document or a true copy of the document made by or on behalf of the Head shall be admitted in evidence and has the same force and effect as if it had been proven in the ordinary way. Proof of authority (5) A certificate under this section signed or purporting
to be signed by the Head is admissible in evidence without proof of the Head’s appointment or signature. 610 (1) Subparagraph 256(1)(c)(ii) of the Act is
replaced by the following: (ii) has given any information to the Minister or the
Head regarding the wages, hours of work, annual vacation or conditions of work of an employee. (2) Paragraph 256(3)(b) of the Act is replaced by
the following: (b) refuses to make available for examination by the
Head at any reasonable time any such record kept by the employer, 611 Section 259.2 of the Act is replaced by the following: Publication 259.2 The Head may, subject to the regulations, make
public the name of an employer convicted of an offence under this Part, the nature of the offence, the punishment imposed and any other information prescribed by regulation. 612 (1) Paragraphs 260(1)(b) and (c) of the Act
are replaced by the following: (b) the Head determines that the disclosure is in the
public interest; or (c) the Head determines that the disclosure is necessary for the investigation of the complaint to be
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carried out and the complainant consents to the disclosure in writing. (2) Subsection 260(2) of the Act is replaced by the
following: Consent (2) If a determination is made under paragraph (1)(c)
and the complainant refuses to provide their consent after being requested to do so in writing, the Head may deem the complaint to be withdrawn. 613 (1) Paragraph 264(1)(a.2) of the Act is replaced by the following: (a.2) respecting the information that an employer
must provide to the Head for the purpose of establishing that the performance of activities referred to in subsection 167(1.2) fulfils the requirements of a program referred to in that subsection, and the circumstances in which an employer must provide it; (2) Paragraph 264(1)(i) of the Act is replaced by
the following: (i) providing for the payment of any wages of an employee to the Head or to another person in the event that the employee cannot be found or in any other case; 614 The heading before section 271 and sections 271 and 272 of the Act are replaced by the following:
Head’s Powers Powers regarding notices of violation 271 The Head may (a) establish the form of notices of violation; (b) designate persons, or classes of persons, who are authorized to issue notices of violation; and (c) establish a short-form description for each violation to be used in notices of violation.
Delegation 272 Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any
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terms and conditions that the Head considers appropriate. 615 Sections 281 to 283 of the Act are replaced by the following:
Request for review 281 A person or a department that is served with a notice of violation may, within 30 days after the day on which the notice is served, or within any longer period that the Head allows, make a request, in the manner prescribed by regulation, to the Head for a review of the penalty or the facts of the alleged violation, or both.
Variation or cancellation of notice of violation 282 At any time before a request for review in respect of
a notice of violation comes before the Head, a person designated under paragraph 271(b) may cancel the notice of violation or correct an error in it. Review 283 (1) On receipt of a request for review made under section 281, the Head shall conduct the review of the notice of violation.
Rules of procedure (2) The Head may make rules governing the procedure
with respect to reviews under this Part. Request treated as an appeal (3) The Head may, if the Head considers it appropriate in the circumstances, treat the request for review as an appeal, in which case the Head shall so inform the applicant and refer the request for review to the Board, and the Board shall be considered to have an appeal before it for the purposes of this Part. 616 (1) Subsections 284(1) to (3) of the Act are replaced by the following: Object of review 284 (1) The Head shall determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the applicant committed the violation, or both.
Correction of penalty (2) If the Head determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the Head shall correct the amount of the penalty.
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Decision (3) The Head shall make a decision in writing and serve the applicant with a copy of the decision, with reasons. (2) Subsection 284(5) of the English version of the Act is replaced by the following:
Obligation to pay (5) If the Head determines that the applicant committed the violation, the applicant is liable for the penalty that is set out in the decision. 617 Subsection 285(1) of the French version of
the Act is replaced by the following: Appel 285 (1) L’auteur présumé de la violation peut, par écrit,
dans les quinze jours suivant la signification de la décision rendue par le chef en application de l’article 284, interjeter appel de celle-ci auprès du Conseil. 618 Section 286 of the Act is replaced by the following: Head informed of appeal 286 (1) The Board shall inform the Head in writing when an appeal is brought under subsection 285(1) and provide the Head with a copy of the request for appeal.
Documents provided to Board (2) The Head shall, on request of the Board, provide to
the Board a copy of any document that the Head relied on for the purpose of making the decision being appealed. Documents provided to Head (3) The Board shall, on request of the Head, provide to the Head a copy of any document that is filed with the Board in the appeal.
Power of Head (4) The Head may, in an appeal, present evidence and
make representations to the Board. 619 Subsection 287(3) of the Act is replaced by
the following: Decision (3) The Board shall make a decision in writing and provide the appellant and the Head with a copy of the decision, with reasons. 620 Subsection 292(1) of the Act is replaced by the following:
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Certificate 292 (1) The Head may issue a certificate certifying the
unpaid amount of any debt referred to in subsection 291(1). 621 Section 295 of the Act is replaced by the following: Publication 295 The Head may, subject to the regulations, make public the name of an employer who committed a violation under this Part, the nature of the violation, the amount of the penalty imposed and any other information prescribed by regulation.
Coordinating Amendments This Act
622 (1) On the first day on which both section 479 and subsection 574(1) are in force, subsection 212(1) of the Canada Labour Code is replaced by the following:
Notice — Head 212 (1) An employer must give notice to the Head, in writing, of any group termination of employment at least 16 weeks before the first date of termination of employment of an employee in the group. (2) If section 479 comes into force before subsection 574(2), then that subsection 574(2) is deemed never to have come into force and is repealed. (3) If section 479 and subsection 574(2) come into force on the same day, then that section 479 is deemed to have come into force before that subsection 574(2) and subsection (2) applies as a consequence. (4) If section 480 comes into force before section 575, then that section 575 is deemed never to have come into force and is repealed. (5) If section 480 and section 575 come into force
on the same day, then that section 480 is deemed to have come into force before that section 575 and subsection (4) applies as a consequence. (6) On the first day on which both subsection
498(2) and section 535 are in force, paragraph 251.01(2.1)(b) of the Canada Labour Code is replaced by the following: (b) in any other case, the day on which the complainant knew, or in the Head’s opinion ought to have
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known, of the action or circumstances giving rise to the complaint. (7) On the first day on which both subsections 498(3) and 591(2) are in force, the portion of subsection 251.01(3) of the Canada Labour Code before paragraph (a) is replaced by the following:
Extension of time (3) The Head may, subject to the regulations, extend the period set out in subsection (2) or (2.1) (8) On the first day on which both section 502 and
section 535 are in force, subsection 253.1(1) of the Canada Labour Code is replaced by the following: Copy — employee 253.1 (1) An employer must, within the first 30 days of an employee’s employment, provide the employee with a copy of any materials that the Head makes available and that contains information respecting employers’ and employees’ rights and obligations under this Part and, within 30 days after updated materials are made available, provide the employee with a copy of the updated materials. 2018, c. 22
623 (1) In this section, other Act means An Act to
amend the Canada Labour Code (harassment and violence), the Parliamentary Employment and Staff Relations Act and the Budget Implementation Act, 2017, No. 1, chapter 22 of the Statutes of Canada, 2018. (2) On the first day on which both subsection 3(1) of the other Act and subsection 537(1) of this Act are in force, subparagraph 125(1)(d)(iii) of the Canada Labour Code is replaced by the following: (iii) any other information related to health and
safety that is prescribed or that may be specified by the Head; (3) On the first day on which both subsection 3(4) of the other Act and section 535 of this Act are in force, subsection 125(5) of the Canada Labour Code is replaced by the following:
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Extension (5) On application by a former employee, the Head may, in the prescribed circumstances, extend the time period referred to in subsection (4). (4) If subsection 5(4) of the other Act comes into force before subsection 540(2) of this Act, then that subsection 540(2) is deemed never to have come into force and is repealed and, on the day on which section 535 of this Act comes into force, (a) the portion of subsection 127.1(9) before paragraph (a) of the Canada Labour Code is replaced by the following;
Investigation (9) The Head shall investigate the complaint referred to in subsection (8) unless it relates to an occurrence of harassment and violence and the Head is of the opinion that (b) subsections
127.1(9.1) and (9.2) of the Canada Labour Code are replaced by the following;
Notice (9.1) If the Head is of the opinion that the conditions described in paragraph (9)(a) or (b) are met, the Head shall inform the employer and the employee in writing, as soon as feasible, that the Head will not investigate. Combining investigations — harassment and violence (9.2) The Head may combine an investigation into a complaint relating to an occurrence of harassment and violence with an ongoing investigation relating to the same employer and involving substantially the same issues and, in that case, the Head may issue a single decision. (5) If subsection 540(2) of this Act comes into
force before subsection 5(4) of the other Act, then that subsection 5(4) is amended by (a) replacing the portion of the subsection
127.1(9) that it enacts before paragraph (a) with the following; Investigation (9) The Head shall investigate the complaint referred to
in subsection (8) unless it relates to an occurrence of harassment and violence and the Head is of the opinion that (b) replacing the subsections 127.1(9.1) and (9.2)
that it enacts with the following;
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Notice (9.1) If the Head is of the opinion that the conditions described in paragraph (9)(a) or (b) are met, the Head shall inform the employer and the employee in writing, as soon as feasible, that the Head will not investigate. Combining investigations — harassment and violence (9.2) The Head may combine an investigation into a
complaint relating to an occurrence of harassment and violence with an ongoing investigation relating to the same employer and involving substantially the same issues and, in that case, the Head may issue a single decision. (6) If subsection 5(4) of the other Act and subsection 540(2) of this Act come into force on the same day, then that subsection 540(2) is deemed to have come into force before that subsection 5(4) and subsection (5) applies as a consequence. (7) On the first day on which both subsection 5(5)
of the other Act and section 535 of this Act are in force, subsection 127.1(13) of the Canada Labour Code is replaced by the following:
Extension (13) On application by a former employee, the Head may, in the prescribed circumstances, extend the time period referred to in subsection (12). (8) On the first day on which both subsection 7(2) of the other Act and subsection 547(1) of this Act are in force, paragraph 135(6)(a) of the Canada Labour Code is replaced by the following: (a) at an employer’s request, the Head may, in writing, exempt the employer from the requirements of subsection (1) in respect of that work place; (9) On the first day on which both subsection 7(3) of the other Act and section 535 of this Act are in force, subsection 135(6.1) of the Canada Labour Code is replaced by the following:
Posting of request (6.1) A request for an exemption must be posted in a
conspicuous place or places where it is likely to come to the attention of employees, and be kept posted until the employees are informed of the Head’s decision in respect of the request.
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(10) On the first day on which both section 8 of the other Act and section 535 of this Act are in force, subsection 135.11(1) of the Canada Labour Code is replaced by the following:
Information likely to reveal identity 135.11 (1) Neither the Head nor an employer shall, without the person’s consent, provide, under this Part, a policy committee or a work place committee with any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence in the work place. Neither a policy committee nor a work place committee shall have access to that information without the person’s consent. (11) On the first day on which both section 11 of the other Act and section 535 of this Act are in force, subsection 136.1(1) of the Canada Labour Code is replaced by the following:
Information likely to reveal identity 136.1 (1) Neither the Head nor an employer shall, without the person’s consent, provide, under this Part, a health and safety representative with any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence in the work place. A health and safety representative shall not have access to that information without the person’s consent. (12) On the first day on which both section 12 of the other Act and subsection 553(2) of this Act are in force, subsection 140(3) of the Canada Labour Code is replaced by the following:
Exception (3) The powers, duties or functions provided for in section 130, subsections 137.1(1) to (2.1) and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), 140(1) to (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2) shall not be the subject of an agreement under subsection (2). (13) On the first day on which both section 13 of the other Act and section 561 of this Act are in force, section 145.1 of the Canada Labour Code is replaced by the following:
Powers, duties and functions 145.1 For the purposes of sections 146 to 146.5, the Board has all of the powers, duties and functions of the Minister and the Head under this Part, except for those referred to in section 130, subsections 135(6), 137.1(1) to (2.1) and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6),
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section 139, subsections 140(1) to (2) and (4) and 144(1), section 146.01, subsection 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2). (14) On the first day on which both section 21 of
the other Act and section 535 of this Act are in force, the portion of section 88.1 of the Parliamentary Employment and Staff Relations Act before paragraph (a) is replaced by the following: Head to notify Speakers 88.1 The Head, as defined in section 2 of the Canada Labour Code, shall notify the Speaker of the Senate or the Speaker of the House of Commons, or both, of the Head’s intention to enter, under subsection 141(1) of the Canada Labour Code, a work place controlled by an employer. The Head shall also notify the Speaker of the Senate or the Speaker of the House of Commons, or both, as soon as possible after the Head 2017, c. 20
624 On the first day on which both section 535 of
this Act is in force and section 395 of the Budget Implementation Act, 2017, No 1 has produced its effects, paragraph 46(2)(c) of the Hazardous Materials Information Review Act is replaced by the following: (c) any official of the Department of Employment and Social Development, the Canada Industrial Relations Board in the exercise of its powers or the performance of its duties or functions under Part II of the Canada Labour Code, other than the powers, duties and functions set out in sections 133 and 134 of that Act, or any person to whom powers, duties or functions have been delegated by the Minister of Labour or the Head of Compliance and Enforcement under subsection 140(1) or (1.1) of that Act, or under an agreement entered into under subsection 140(2) of that Act, for the purposes of the administration or enforcement of Part II of that Act;
Coming into Force 2017, c. 20, s. 377 625 This Subdivision comes into force on the
first day on which both section 441 of this Act and section 377 of the Budget Implementation Act, 2017, No. 1 are in force.
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DIVISION 16 2005, c. 47, s. 1
Wage Earner Protection Program Act Amendments to the Act 626 The long title of the Wage Earner Protection Program Act is replaced by the following:
An Act to establish a program to provide for payments to individuals in respect of wages owed to them by employers who are insolvent 627 (1) Subparagraph (a)(ii) of the definition eligible wages in subsection 2(1) of the Act is replaced by the following: (ii) the period beginning on the day that is six
months before one of the following days and ending on the date of the bankruptcy or the first day on which there was a receiver in relation to the former employer: (A) the day on which a proposal is filed by or in respect of the employer under Division I of Part III of the Bankruptcy and Insolvency Act or, if a notice of intention to make a proposal is filed by or in respect of the employer under that Division, the day on which the notice of intention is filed, (B) the day on which the most recent proceedings under the Companies’ Creditors Arrangement Act are commenced; and (2) Paragraph (a) of the definition eligible wages in subsection 2(1) of the Act is amended by striking out “and” at the end of subparagraph (i) and by adding the following after subparagraph (ii): (iii) the period beginning on the day that is six
months before one of the following days and ending on the day on which a court makes a determination under subsection 5(5): (A) the day on which a proposal is filed by or in respect of the employer under Division I of Part III of the Bankruptcy and Insolvency Act or, if a notice of intention to make a proposal is filed by or in respect of the employer under that
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Division, the day on which the notice of intention is filed, (B) the day on which the most recent proceedings under the Companies’ Creditors Arrangement Act are commenced; and (3) Paragraph (b) of the definition eligible wages in subsection 2(1) of the Act is replaced by the following: (b) termination pay and severance pay that relate to employment that ended (i) during the period referred to in paragraph (a),
or (ii) during the period beginning on the day after the day on which the period referred to in paragraph (a) ends and ending on the day on which the trustee is discharged or the receiver completes their duties, as the case may be. (salaire admissible) (4) Section 2 of the Act is amended by adding the following after subsection (1):
Precision (1.1) For the purpose of the definition eligible wages, a proposal does not include a proposal for which a certificate is given under section 65.3 of the Bankruptcy and Insolvency Act and a notice of intention to make a proposal does not include a notice of intention in respect of a proposal for which such a certificate is given. (5) Section 2 of the Act is amended by adding the following after subsection (1.1):
Meaning of trustee (1.2) In this Act, trustee includes a monitor as defined
in subsection 2(1) of the Companies’ Creditors Arrangement Act. (6) Paragraph 2(5)(a) of the French version of the
Act is replaced by the following: a) pour l’application de l’alinéa 6d), il est réputé
n’exister aucun lien de dépendance si le ministre est convaincu, compte tenu des circonstances, notamment des modalités d’emploi de la personne physique auprès de son ancien employeur, de sa rétribution, ainsi que de la durée, la nature et l’importance du travail accompli, qu’il est raisonnable de conclure que celle-ci a conclu avec lui un contrat de travail en
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substance pareil à celui qu’elle aurait conclu n’eût été le lien de dépendance; 628 Section 4 of the Act is replaced by the following: Establishment 4 The Wage Earner Protection Program is established to
provide for payments to individuals in respect of wages owed to them by employers who are insolvent. 629 (1) Paragraph 5(b) of the Act is replaced by
the following: (b) one of the following applies: (i) the former employer is bankrupt, (ii) the former employer is subject to a receivership, (iii) the former employer is the subject of a foreign
proceeding that is recognized by a court under subsection 270(1) of the Bankruptcy and Insolvency Act and (A) the court determines under subsection (2)
that the foreign proceeding meets the criteria prescribed by regulation, and (B) a trustee is appointed, or (iv) the former employer is the subject of proceedings under Division I of Part III of the Bankruptcy and Insolvency Act or under the Companies’ Creditors Arrangement Act and a court determines under subsection (5) that the criteria prescribed by regulation are met; and (2) Section 5 of the Act is renumbered as subsection 5(1) and is amended by adding the following:
Prescribed criteria — foreign proceeding (2) On application by any person, a court may, in a proceeding under Part XIII of the Bankruptcy and Insolvency Act, determine that the foreign proceeding meets the criteria prescribed by regulation. If the court determines that the foreign proceeding meets the prescribed criteria, the court may appoint a trustee for the purposes of this Act.
Employment in Canada (3) An individual who is eligible to receive a payment because of subparagraph (1)(b)(iii) is only eligible to
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receive a payment in respect of eligible wages earned for employment in Canada and termination pay and severance pay that relate to that employment.
Deemed bankruptcy (4) For the purposes of this Act, if all of the conditions
set out in subparagraph (1)(b)(iii) are met, the former employer is deemed to be bankrupt and the date of the bankruptcy is deemed to be the day on which all of those conditions are met. Prescribed criteria — other proceedings (5) On application by any person, a court may, in proceedings under Division I of Part III of the Bankruptcy and Insolvency Act or under the Companies’ Creditors Arrangement Act, determine that the former employer meets the criteria prescribed by regulation. 630 The portion of section 6 of the French version of the Act before paragraph (a) is replaced by the following: Exceptions 6 La personne physique n’est pas admissible au versement de prestations à l’égard de tout salaire gagné au cours d’une période — ou qui s’y rapporte autrement — durant laquelle, selon le cas : 631 (1) Subsection 7(1) of the Act is replaced by
the following: Amount of payment 7 (1) The amount that may be paid under this Act to an
individual is the amount of eligible wages owing to the individual up to a maximum of an amount equal to seven times the maximum weekly insurable earnings under the Employment Insurance Act, less any amount prescribed by regulation. (2) Section 7 of the Act is replaced by the following:
Amount of payment 7 (1) The amount that may be paid under this Act to an individual is the amount of eligible wages owing to the individual up to a maximum of an amount equal to seven times the maximum weekly insurable earnings under the Employment Insurance Act.
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Reduction (1.1) Except in the circumstances prescribed by regulation, the amount that may be paid under this Act to an individual is to be reduced by any amounts provided for by regulation. Greatest amount (2) If more than one situation that is described in paragraph 5(1)(b) applies to the former employer, the amount that may be paid is the greatest of the amounts determined in respect of each of those situations. 632 Section 8 of the French version of the Act is replaced by the following:
Demande 8 Pour obtenir des prestations, la personne physique présente une demande au ministre selon les modalités — de temps et autres — prévues par règlement. 633 Section 10 of the Act is renumbered as subsection 10(1) and is amended by adding the following: Notification to trustee or receiver (2) The Minister is to inform the trustee or receiver of the applicant’s eligibility or ineligibility to receive a payment. 634 The Act is amended by adding the following after section 12:
Notification 12.1 The Minister is to inform the applicant and the
trustee or receiver of a decision made under section 12. 635 Section 18 of the Act is replaced by the following: Copies of decision 18 The adjudicator must send a copy of his or her decision, and the reasons for it, to each party to the appeal and to the trustee or receiver. 636 Section 19 of the Act is replaced by the following: No review by certiorari, etc. 19 No order may be made to review, prohibit or restrain
and no process entered or proceeding taken to question, review, prohibit or restrain in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — an action of an adjudicator under any of sections 14 to 18.
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637 (1) Paragraphs 21(1)(a) to (c) of the French version of the Act are replaced by the following: a) d’identifier chaque personne physique qui est titulaire d’une créance au titre du salaire admissible; b) de déterminer le montant du salaire admissible qui est dû à chaque personne physique; c) d’informer chaque personne physique, sauf celle qui fait partie d’une catégorie réglementaire, de l’existence du programme établi à l’article 4 et des conditions auxquelles les prestations peuvent être versées au titre de la présente loi; (2) Paragraph 21(1)(d) of the Act is replaced by the following: (d) provide the Minister and each individual other than one who is in a class prescribed by regulation with the amount of eligible wages owing to the individual and any other information prescribed by regulation; (3) Subsection 21(3) of the French version of the
Act is replaced by the following: Obligation d’assistance (3) Sur demande, toute personne, autre que celle qui est
visée au paragraphe (4), qui est en possession de renseignements visés à l’alinéa (1)d) ou a accès à de tels renseignements est tenue de les fournir au syndic ou au séquestre, selon le cas. (4) Subsection 21(4) of the Act is replaced by the
following: Duty to assist — payroll contractors (4) A person who is dealing at arm’s length with and providing payroll services to a bankrupt or insolvent person and who has or has access to information described in paragraph (1)(d) shall, (a) if requested by the trustee or receiver, provide the trustee or receiver with a description of the information described in paragraph (1)(d) that they have or have access to and an estimate of the cost of providing the information; and (b) if requested by the trustee or receiver, provide the trustee or receiver with the information described in paragraph (1)(d) that they have or have access to.
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638 Section 22 of the Act is replaced by the following: Fees and expenses 22 Subject to section 22.1, the trustee’s or receiver’s fees and expenses, in relation to the performance of their duties under this Act, are to be paid out of the estate of the bankrupt employer or the property of the insolvent employer, as the case may be.
Minister to pay fees and expenses 22.1 The Minister shall, in the circumstances prescribed
by regulation, pay any fees or expenses of the trustee or receiver that are prescribed by regulation in relation to the performance of their duties under this Act or the performance of their duties and functions or the exercise of their powers under the Bankruptcy and Insolvency Act. 639 Sections 22 and 22.1 of the Act are replaced by
the following: Fees and expenses 22 Subject to section 22.1, the trustee’s or receiver’s fees and expenses, in relation to the performance of their duties under this Act, are to be paid out of the estate of the bankrupt employer or the property of the insolvent employer or by the insolvent employer.
Minister to pay fees and expenses 22.1 The Minister shall, in the circumstances prescribed
by regulation, pay any fees or expenses of the trustee or receiver that are prescribed by regulation in relation to the performance of their duties under this Act or the performance of their duties and functions or the exercise of their powers under the Bankruptcy and Insolvency Act or the Companies’ Creditors Arrangement Act. 640 Section 29 of the French version of the Act is replaced by the following:
Numéro d’assurance sociale 29 Nul ne peut sciemment utiliser, communiquer ou permettre que soit communiqué le numéro d’assurance sociale d’une personne physique qui a été obtenu à une fin liée à une demande de prestations au titre de la présente loi, si ce n’est pour l’application de celle-ci ou de la Loi de l’impôt sur le revenu. 641 The Act is amended by adding the following after section 31:
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No payment or partial payment 31.1 If the Minister determines that an individual did
not receive all or part of a payment that they were eligible to receive, the Minister shall make a payment to them in an amount equal to the amount that they did not receive.
Overpayments 642 (1) The portion of subsection 32(1) of the
French version of the Act before paragraph (a) is replaced by the following: Trop-perçu 32 (1) S’il décide qu’une personne physique a perçu des
sommes en trop, le ministre lui fait parvenir un avis écrit : (2) Subsections 32(2) and (3) of the Act are replaced by the following: Notification (2) The Minister shall also inform the trustee or receiver of the determination and the amount that the individual was not eligible to receive. 643 Sections 33 and 34 of the Act are replaced by
the following: Request for review 32.1 An individual who is informed of the Minister’s determination under subsection 32(1), other than a determination made as a result of a review under section 12, may request a review of the determination. Review 32.2 The Minister may confirm, vary or rescind a determination made under subsection 32(1). Notification 32.3 The Minister shall inform the individual and the trustee or receiver of a decision made under section 32.2.
Review is final 32.4 Subject to the right of appeal under section 32.5,
the Minister’s confirmation, variation or rescission, as the case may be, is final and may not be questioned or reviewed in any court. Appeal on question of law or jurisdiction 32.5 The individual may appeal the decision made by the Minister under section 32.2 to an adjudicator only on a question of law or jurisdiction.
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Appointment of adjudicator 32.6 An appeal is to be heard by an adjudicator appointed by the Minister. Appeal on the record 32.7 The appeal is to be an appeal on the record and no new evidence is admissible.
Adjudicator’s decision 32.8 The adjudicator may confirm, vary or rescind the decision made by the Minister under section 32.2.
Copies of decision 32.9 The adjudicator must send a copy of his or her decision, and the reasons for it, to each party to the appeal and to the trustee or receiver.
No review by certiorari, etc. 32.91 No order may be made to review, prohibit or restrain and no process entered or proceeding taken to question, review, prohibit or restrain in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — an action of an adjudicator under any of sections 32.5 to 32.9.
Decision is final 32.92 The adjudicator’s decision is final and may not be
questioned or reviewed in any court. Debt due to Her Majesty 32.93 (1) An amount determined to be owing under
section 32, 32.2 or 32.8 constitutes a debt due to Her Majesty in right of Canada and the debt may be recovered by the Minister of National Revenue.
Certificate of default (2) The amount of any debt referred to in subsection (1)
may be certified by the Minister, and registration of the certificate in the Federal Court has the same effect as a judgment of that Court for the amount specified in the certificate and all related registration costs. Garnishment 33 If the Minister is of the opinion that a person is or is
about to become liable to pay an amount to an individual who is indebted to Her Majesty under subsection 32.93(1), the Minister may, by written notice, order the person to pay to the Receiver General on account of the
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individual’s liability all or part of the amount otherwise payable to the individual. When debt may be recovered 34 Any action to recover a debt under subsection
32.93(2) or section 33 may be taken only after the end of the period within which an individual may request a review under section 32.1 or, if the individual requests a review within that period, after final disposition of the review and any appeals. 644 Sections 32.5 and 32.6 of the Act are replaced by the following:
Board 32.41 For the purposes of sections 32.5 to 32.92, the Board is considered to be composed of only the Chairperson and Vice-Chairpersons as its members.
Appeal on question of law or jurisdiction 32.5 (1) The individual may appeal the decision made by the Minister under section 32.2 to the Board only on a question of law or jurisdiction.
Regulations (2) The Board may make regulations respecting the period during which and the manner in which an appeal may be made. Assignment or appointment 32.51 (1) The Chairperson of the Board may assign a member of the Board or appoint an external adjudicator to determine an appeal that comes before the Board.
Powers, duties and functions (2) A member of the Board and an external adjudicator have all the powers, duties and functions that are conferred on the Board by any of sections 32.5 to 32.9 with respect to any matter that has been assigned to them or for which they have been appointed, as the case may be, other than the power referred to in subsection 32.5(2).
Decision of member or external adjudicator (3) A decision made by a member of the Board or an external adjudicator under any of sections 32.5 to 32.9 is deemed to be a decision made by the Board. Limitation of liability (4) A member of the Board and an external adjudicator
are not personally liable, either civilly or criminally, for anything done or omitted to be done by them in good
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faith in the exercise or purported exercise of any power, or in the performance or purported performance of any duty or function, conferred on them under any of sections 32.5 to 32.9. Remuneration and expenses — external adjudicator (5) An external adjudicator shall be paid the remuneration and the fees that may be fixed by the Chairperson of the Board and is entitled to be paid reasonable travel and living expenses incurred by them in the course of their duties while absent from their ordinary place of residence. Minister informed of appeal 32.6 (1) The Board shall inform the Minister in writing
when an appeal is brought and provide him or her with a copy of the request for appeal. Board provided with documents (2) The Minister shall, on request of the Board, provide
the Board with a copy of any document that the Minister relied on for the purpose of making the decision being appealed. Minister provided with documents (3) The Board shall, on request of the Minister, provide
the Minister with a copy of any document that is filed with the Board in the appeal. Power of Minister (4) The Minister may, in an appeal, make representations to the Board in writing. 645 Sections 32.8 to 32.92 of the Act are replaced by the following:
Board’s decision 32.8 The Board may confirm, vary or rescind the decision made by the Minister under section 32.2.
Copies of decision 32.9 The Board shall send a copy of its decision, and the
reasons for it, to each party to the appeal, to the Minister and to the trustee or receiver. No review by certiorari, etc. 32.91 No order may be made to review, prohibit or restrain and no process entered or proceeding taken to question, review, prohibit or restrain in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — an action of the Board under any of sections 32.5 to 32.9.
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Decision is final 32.92 The Board’s decision is final and shall not be
questioned or reviewed in any court. 646 (1) The portion of subsection 36(1) of the Act before paragraph (a) is replaced by the following:
Subrogation 36 (1) If a payment is made under this Act to an individual in respect of eligible wages, Her Majesty in right of Canada is, to the extent of the amount of the payment, subrogated to any rights the individual may have in respect of the eligible wages against
(2) Section 36 of the Act is amended by adding the
following after subsection (1): Notice to Minister (1.1) Unless the Minister directs otherwise, an individual who received a payment under this Act shall notify the Minister, in writing, of any action or other proceeding, other than the one in respect of which the individual received the payment, to recover eligible wages, including an action or other proceeding that is commenced by another person or organization and of which the individual is aware. The notice shall contain any information prescribed by regulation.
Notice to Minister — decision or order (1.2) Unless the Minister directs otherwise, an individual who received a payment under this Act shall also notify the Minister, in writing, of any final decision or order, of which they are aware, respecting the recovery of eligible wages. The notice shall contain any information prescribed by regulation. 647 The Act is amended by adding the following after section 36:
Payment to Her Majesty in right of Canada 36.1 (1) If, under a court judgment or for any other reason, a trustee, receiver or any other person is required to pay eligible wages to an individual who the trustee, receiver or other person has reason to believe has received a payment under this Act, the trustee, receiver or other person shall (a) ascertain whether Her Majesty in right of Canada
is subrogated to any rights the individual may have in respect of the eligible wages; and
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(b) if Her Majesty in right of Canada is subrogated,
pay to Her Majesty the amount in respect of which Her Majesty is subrogated before making any payment to the individual in respect of eligible wages. Components of wages (2) A trustee, receiver or other person who makes a payment under paragraph (1)(b) shall provide the Minister with information respecting the components of wages to which the payment relates. 648 (1) Paragraph 41(b) of the Act is replaced by
the following: (b) prescribing reasons for the purposes of paragraph
5(1)(a); (b.1) prescribing criteria for the purposes of subsections 5(2) and (5); (2) Paragraph 41(d) of the Act is replaced by the following: (d) prescribing
circumstances and providing for amounts for the purposes of subsection 7(1.1);
(3) Paragraph 41(g) of the Act is replaced by the
following: (g) respecting the period during which and the manner in which a review may be requested under section 11 or 32.1 or an appeal may be made under section 14 or 32.5; (4) Paragraphs 41(h) and (i) of the French version of the Act are replaced by the following: h) prévoir les catégories de personnes physiques que
le syndic ou le séquestre est dispensé d’informer en application de l’alinéa 21(1)c) et celles à qui il est dispensé de transmettre les renseignements visés à l’alinéa 21(1)d); i) régir les renseignements que le syndic ou le séquestre est tenu de transmettre au ministre et à la personne physique pour l’application de l’alinéa 21(1)d), ainsi que régir les modalités — de temps et autres — applicables à leur fourniture; (5) Section 41 of the Act is amended by striking out “and” at the end of paragraph (j) and replacing paragraph (k) with the following: (k) prescribing fees and expenses for the purposes of
section 22.1 and the circumstances in which they are to be paid; and
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(l) prescribing the period during which and the manner in which the Minister must be notified under subsection 36(1.1) or (1.2) and the information that must be contained in the notice.
Transitional Provisions Application — subsection 7(1) 649 Subsection 7(1) of the Wage Earner Protection Program Act as amended by subsection 631(1) applies (a) in respect of eligible wages owing to an individual by an employer who becomes bankrupt after February 26, 2018 but before the day on which subsection 631(2) comes into force; and (b) in respect of eligible wages owing to an individual by an employer any of whose property comes under the possession or control of a receiver, within the meaning of subsection 243(2) of the Bankruptcy and Insolvency Act, after February 26, 2018 but before the day on which subsection 631(2) comes into force.
Application — definition eligible wages 650 The definition eligible wages as amended by
subsections 627(1) and (3) applies in respect of wages owing to an individual by an employer only if (a) the employer becomes bankrupt on or after the day on which those subsections come into force; or (b) any of the employer’s property comes under the possession or control of a receiver, within the meaning of subsection 243(2) of the Bankruptcy and Insolvency Act, on or after that day.
Coordinating Amendments This Act
651 If section 643 of this Act comes into force on the same day as sections 644 and 645 of this Act, then that section 643 is deemed to have come into force before those sections 644 and 645.
2017, c. 20
652 (1) In this section, other Act means the Budget Implementation Act, 2017, No. 1.
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(2) On the first day on which both section 635 of this Act and section 380 of the other Act are in force, section 18 of the Wage Earner Protection Program Act is replaced by the following:
Copies of decision 18 The Board shall send a copy of its decision, and the reasons for it, to each party to the appeal, to the Minister and to the trustee or receiver. (3) On the first day on which both section 636 of
this Act and section 380 of the other Act are in force, section 19 of the Wage Earner Protection Program Act is replaced by the following:
No review by certiorari, etc. 19 No order may be made to review, prohibit or restrain
and no process entered or proceeding taken to question, review, prohibit or restrain in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — an action of the Board under any of sections 14 to 18. (4) On the first day on which both section 644 of this Act and section 379 of the other Act are in force, subsections 14.1(2) to (4) of the Wage Earner Protection Program Act are replaced by the following:
Powers, duties and functions (2) A member of the Board and an external adjudicator
have all the powers, duties and functions that are conferred on the Board by any of sections 14 to 18 with respect to any matter that has been assigned to them or for which they have been appointed, as the case may be, other than the power referred to in subsection 14(2). Decision of member or external adjudicator (3) A decision made by a member of the Board or an external adjudicator under any of sections 14 to 18 is deemed to be a decision made by the Board. Limitation of liability (4) A member of the Board and an external adjudicator
are not personally liable, either civilly or criminally, for anything done or omitted to be done by them in good faith in the exercise or purported exercise of any power, or in the performance or purported performance of any duty or function, conferred on them under any of sections 14 to 18.
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(5) On the first day on which both subsection
648(3) of this Act and section 381 of the other Act are in force, paragraph 41(g) of the Wage Earner Protection Program Act is replaced by the following: (g) respecting the period during which and the manner in which a review may be requested under section 11 or 32.1;
Coming into Force Order in council 653 (1) Section 626, subsections 627(2) and (5), sections 628 and 629, subsection 631(2), section 639 and subsections 648(1) and (2) come into force on a day to be fixed by order of the Governor in Council.
2017, c. 20 (2) Sections 644 and 645 come into force on the
day on which sections 379 and 380 of the Budget Implementation Act, 2017, No. 1 come into force or, if that day is before the day on which this Act receives royal assent, on the day on which this Act receives royal assent.
DIVISION 17
International Financial Assistance Amendments to Certain Acts R.S., c. B-7
Bretton Woods and Related Agreements Act 654 Section 13 of the Bretton Woods and Related Agreements Act is replaced by the following:
Annual report 13 The Minister of Finance shall cause to be laid before
each House of Parliament within one year after the end of each fiscal year or, if either House is not sitting, on any of the first five days on which that House of Parliament is sitting, a report containing a general summary of operations under this Act and details of all those operations that directly affect Canada, including the resources and lending of the World Bank Group, the funds subscribed or contributed by Canada, borrowings in Canada and procurement of Canadian goods and services.
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1991, c. 12
European Bank for Reconstruction and Development Agreement Act 655 Section 7 of the European Bank for Reconstruction and Development Agreement Act is replaced by the following:
Annual report 7 The Minister shall cause to be laid before each House
of Parliament within one year after the end of each fiscal year or, if either House is not sitting, on any of the first five days on which that House of Parliament is sitting, a report of operations containing a general summary of all actions taken under the authority of this Act, including their sustainable development aspects within the meaning of Article 2 of the Agreement, and their human rights aspects. 2008, c.17
Official Development Assistance Accountability Act 656 The definition official development assistance in section 3 of the Official Development Assistance Accountability Act is repealed.
657 The Act is amended by adding the following after section 3:
Regulations 3.1 For the purposes of this Act, the Governor in Council may make regulations defining the expression “official development assistance”, in which case, the Governor in Council must take into account, among other things, the most recent definition of “official development assistance” formulated by the Development Assistance Committee of the Organisation for Economic Co-operation and Development. 658 (1) The portion of subsection 5(1) of the Act
before paragraph (a) is replaced by the following: Report to Parliament 5 (1) The Minister or the competent minister shall cause
to be laid before each House of Parliament within one year after the end of each fiscal year or, if either House is not sitting, on any of the first five days on which that House of Parliament is sitting, a report containing (2) Paragraph 5(1)(c) of the Act is replaced by the following:
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(c) a summary of Canada’s activities under the Bretton Woods and Related Agreements Act that have contributed to carrying out the purpose of this Act; and (3) Paragraph 5(1)(d) of the Act is repealed. (4) Subsections 5(3) and (4) of the Act are repealed.
International Financial Assistance Act Enactment of Act 659 The International Financial Assistance Act
is enacted as follows: An Act to support the delivery of international finan‐ cial assistance
Short Title Short title 1 This Act may be cited as the International Financial
Assistance Act.
Interpretation Definition of competent minister 2 In this Act, competent minister means the Minister of Foreign Affairs, or the Minister for International Development for the purposes of the role described in section 4 of the Department of Foreign Affairs, Trade and Development Act.
International Financial Assistance International assistance — sovereign loans 3 (1) Subject to the regulations, for the purpose of supporting a federal sovereign loans program, the competent minister may (a) make loans to a foreign state or to any person or
entity; (b) acquire and hold security or a security interest, including, in Quebec, a right in a security, of any kind and in any form, for the due discharge of obligations with respect to loans under paragraph (a);
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(c) surrender the security, security interest or right in
the security and acquire and hold, in exchange, a security or security interest, including, in Quebec, a right in a security, of any kind and in any form; (d) realize the security, security interest or right in the security made, acquired and held for the due discharge of obligations with respect to loans made under paragraph (a); (e) exchange, assign, sell or otherwise dispose of the
security, security interest or right in the security, of any kind and in any form, for the due discharge of obligations with respect to loans under paragraph (a); and (f) acquire, hold, assign, exchange, sell or otherwise
dispose of shares within the meaning of paragraph 90(5)(e) of the Financial Administration Act. Guarantee of sovereign loan (2) Unless a loan referred to in paragraph (1)(a) is made
to the government of a foreign state, it must be guaranteed by the government of a foreign state benefiting from the loan in favour of Her Majesty in right of Canada. Innovative financing 4 Subject to the regulations, for the purpose of supporting a federal program that promotes international assistance through the use of innovative financing, the competent minister may, directly or indirectly, (a) guarantee, in whole or in part, any obligation undertaken by a person or entity; (b) acquire and hold security or a security interest, including, in Quebec, a right in a security, of any kind and in any form, for the due discharge of obligations guaranteed under paragraph (a); (c) surrender the security, security interest or right in the security and acquire and hold, in exchange, a security or security interest, including, in Quebec, a right in a security, of any kind and in any form; (d) realize the security, security interest or right in the security made, acquired and held with respect to obligations guaranteed under paragraph (a); (e) exchange, assign, sell or otherwise dispose of the security, security interest or right in the security, of any kind and in any form, for the due discharge of obligations guaranteed under paragraph (a); and
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(f) acquire, hold, assign, exchange, sell or otherwise
dispose of shares within the meaning of paragraph 90(5)(e) of the Financial Administration Act.
Program for climate change 5 Subject to the regulations, for the purpose of supporting a federal international assistance program that promotes the mitigation of or adaptation to climate change through repayable contributions, the competent minister may, directly or indirectly, acquire, hold, assign, exchange, sell or otherwise dispose of shares within the meaning of paragraph 90(5)(e) of the Financial Administration Act.
Fees and interest 6 (1) The competent minister may charge fees and interest as determined under the regulations for the purposes of sections 3 and 4.
Service Fees Act (2) For greater certainty, the Service Fees Act does not apply to any fees or interest referred to in subsection (1).
Provisions no longer applicable 7 (1) The Surplus Crown Assets Act and section 61 of
the Financial Administration Act do not apply with respect to the exercising and carrying out of the powers, duties and functions conferred to the competent minister under paragraphs 3(1)(b) to (f) and 4(b) to (f) and section 5. Provision no longer applicable (2) For the purposes of section 90 of the Financial Administration Act, shares of a corporation that on acquisition would be held by, on behalf of or in trust for Her Majesty in right of Canada, may be acquired for the purposes of sections 3 to 5.
Regulations Regulations 8 (1) The Governor in Council may, on the recommendation of the Minister of Foreign Affairs and the Minister for International Development and with the concurrence of the Minister of Finance, make regulations for the purposes of sections 3 to 6, including regulations (a) prescribing eligibility criteria for recipients;
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(b) establishing the maximum loan term, the terms
and conditions of repayment and the manner in which applicable rates of interest are set; (c) prescribing the type of security referred to in paragraphs 3(1)(b) to (e) and 4(b) to (e); (d) prescribing the circumstances and the manner in
which shares may be acquired, held, assigned, exchanged, sold or otherwise disposed of; (e) prescribing the maximum amount of outstanding
guarantees; (f) prescribing the applicable fees or the manner in
which fees are set, circumstances in which they are required and the manner in which fees are paid; and (g) providing that certain transactions or classes of
transactions require consultation with or the approval of the Minister of Finance.
Classes (2) The regulations may establish classes of securities or
guarantees and distinguish among those classes.
Coming into Force Order in council 660 Sections 654 to 659 come into force on a day
or days to be fixed by order of the Governor in Council.
DIVISION 18
Department for Women and Gender Equality Act Enactment of Act Enactment 661 The Department for Women and Gender Equality Act is enacted as follows:
An Act to establish the Department for Women and Gender Equality Preamble Whereas section 15 of the Canadian Charter of Rights and Freedoms provides that every individual is equal
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before and under the law and has the right to the equal protection and benefit of the law without discrimination based on sex; Whereas the Canadian Human Rights Act provides that all individuals should have an opportunity equal with other individuals to make for themselves the lives that they are able and wish to have and to have their needs accommodated, consistent with their duties and obligations as members of society, without being hindered in or prevented from doing so by discriminatory practices based on sex, sexual orientation, or gender identity or expression; Whereas the Government of Canada recognizes the systemic and historical inequalities faced by women and girls, and gender-diverse people or those people of diverse sexual orientation; Whereas the Government of Canada is committed to implementing the United Nations Declaration on the Rights of Indigenous Peoples, which provides that the rights and freedoms recognized in that declaration are guaranteed equally to Indigenous individuals, regardless of sex; Whereas Canada ratified the United Nations Convention on the Elimination of All Forms of Discrimination against Women, in which the state parties condemn all discrimination against women, meaning any distinction, exclusion or restriction made on the basis of sex and Canada recognizes United Nations Human Rights Council Resolution 32/2 which reaffirms protection against violence and discrimination based on sexual orientation or gender identity; Whereas the Government of Canada is committed to advancing gender equality through policies and programs that are compatible with Canada’s international obligations and take into account sex, sexual orientation, and gender identity or expression; And whereas the Government of Canada is committed to assessing the impact of those policies and programs on groups of women, men and gender-diverse people by taking into consideration the intersection of sex and gender with other identity factors and to taking actions that contribute to an inclusive and democratic society and allow all Canadians to participate fully in all spheres of their lives;
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Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Department for Women and Gender Equality Act.
Establishment of Department Department established 2 (1) There is established a department of the Government of Canada called the Department for Women and Gender Equality over which the Minister for Women and Gender Equality, appointed by commission under the Great Seal, presides. Minister (2) The Minister holds office during pleasure and has the
management and direction of the Department. Deputy head 3 The Governor in Council may appoint an officer called the Deputy Minister for Women and Gender Equality to hold office during pleasure and to be the deputy head of the Department.
Powers, Duties and Functions of Minister Powers, duties and functions 4 (1) The powers, duties and functions of the Minister
extend to and include all matters over which Parliament has jurisdiction, not by law assigned to any other department, board or agency of the Government of Canada, relating to women and gender equality. Particulars (2) Without restricting the generality of subsection (1), the Minister’s powers, duties and functions include (a) the advancement of equality, including social, economic and political equality, with respect to sex, sexual orientation, and gender identity or expression; and (b) the promotion of a greater understanding of the
intersection of sex and gender with other identity factors that include race, national and ethnic origin, Indigenous origin or identity, age, sexual orientation,
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socio-economic condition, place of residence and disability. General duties and powers (3) In exercising the powers and performing the duties and functions under this Act, the Minister (a) is to initiate, recommend, coordinate, implement
and promote policies and programs; (b) is to undertake or promote research related to those policies and programs; and (c) may, in accordance with terms and conditions approved by the Treasury Board, make grants and contributions in support of programs undertaken by the Minister.
Agreements 5 The Minister may, with the approval of the Governor in Council, enter into agreements with the government of any province or any agency of a province for the purpose of coordinating policies relating to women and gender equality.
Committees Committees 6 (1) The Minister may establish advisory and other committees and provide for their membership, duties, functions and operation.
Remuneration (2) The Governor in Council may fix the remuneration to
be paid to the members of those committees in connection with their work. Travel, living and other expenses (3) Members of those committees are entitled to be reimbursed, in accordance with Treasury Board directives, for the travel, living and other expenses incurred in connection with their work for the committee while absent, in the case of full-time members, from their ordinary place of work or, in the case of part-time members, from their ordinary place of residence.
Transitional Provisions Minister and Deputy Minister 7 (1) Any person who holds, immediately before the day
on which this Act comes into force, the office of the
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Minister of Status of Women or the Co-ordinator, Status of Women is deemed to have been appointed under this Act as the Minister for Women and Gender Equality or Deputy Minister for Women and Gender Equality, respectively, on that day.
Persons who occupy a position (2) Nothing in this Act is to be construed as affecting the
status of any person who, immediately before the day on which this Act comes into force, occupies a position within the Office of the Co-ordinator, Status of Women, except that the person, as of that coming into force, occupies their position in the Department for Women and Gender Equality. Managerial or confidential position (3) For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position.
References 8 Every reference to the Minister of the Queen’s Privy
Council for Canada designated to co-ordinate policy with respect to the status of women and administer related programs or to the Minister of Status of Women in any contract, instrument or act or other document is to be read as a reference to the Minister for Women and Gender Equality, unless the context otherwise requires. Transfer of appropriation 9 Any amount that is appropriated by an Act of Parliament for the fiscal year in which this Act comes into force to defray the expenditures of the Office of the Co-ordinator, Status of Women and that is unexpended on that day is deemed to be an amount appropriated to defray the expenditures of the Department for Women and Gender Equality.
Consequential Amendments 1976, c. 102
Appropriation Act No. 3, 1976 662 Status of Women vote 65 of Appropriation Act No. 3, 1976 is repealed.
R.S., c. A-1
Access to Information Act 663 Schedule I to the Access to Information Act
is
amended
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by
adding
the
following
in
Chapter 27: Budget Implementation Act, 2018, No. 2 PART 4 Various Measures DIVISION 18 Department for Women and Gender Equality Act Consequential Amendments Sections 663-669
alphabetical order under the heading “Departments and Ministries of State”: Department for Women and Gender Equality Ministère des Femmes et de l’Égalité des genres 664 Schedule I to the Act is amended by striking out the following under the heading “Other Government Institutions”: Office of the Co-ordinator, Status of Women Bureau de la coordonnatrice de la situation de la femme R.S., c. F-11
Financial Administration Act 665 Schedule I to the Financial Administration
Act is amended by adding the following in alphabetical order: Department for Women and Gender Equality Ministère des Femmes et de l’Égalité des genres 666 Schedule I.1 to the Act is amended by striking out, in column I, the reference to Office of the Co-ordinator, Status of Women Bureau de la coordonnatrice de la situation de la femme
and the corresponding reference in column II to ‘‘Minister of Status of Women’’. 667 Schedule IV to the Act is amended by striking out the following: Office of the Co-ordinator, Status of Women Bureau de la coordonnatrice de la situation de la femme 668 Part I of Schedule VI to the Act is amended
by adding the following in alphabetical order: Department for Women and Gender Equality Ministère des Femmes et de l’Égalité des genres 669 Part II of Schedule VI to the Act is amended
by striking out, in column I, the reference to Office of the Co-ordinator, Status of Women Bureau de la coordonnatrice de la situation de la femme and the corresponding reference in column II to ‘‘Co-ordinator’’.
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R.S., c. P-21
Privacy Act 670 The schedule to the Privacy Act is amended
by adding the following in alphabetical order under the heading “Departments and Ministries of State”: Department for Women and Gender Equality Ministère des Femmes et de l’Égalité des genres 671 The schedule to the Act is amended by striking out the following under the heading “Other Government Institutions”: Office of the Co-ordinator, Status of Women Bureau de la coordonnatrice de la situation de la femme R.S., c. S-3
Salaries Act 672 (1) Subsection 4.1(3) of the Salaries Act is
amended by adding “and” after paragraph (z.7) and by repealing paragraph (z.8). (2) Subsection 4.1(3) of the Act is amended by adding the following after paragraph (z.21): (z.22) the Minister for Women and Gender Equality;
1991, c. 30
Public Sector Compensation Act 673 Schedule I to the Public Sector Compensation Act is amended by adding the following in alphabetical order under the heading “Departments”: Department for Women and Gender Equality Ministère des Femmes et de l’Égalité des genres 674 Schedule I to the Act is amended by striking out the following under the heading “Other Portions of the Public Service”: Office of the Coordinator, Status of Women Bureau de la coordonnatrice de la situation de la femme
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Chapter 27: Budget Implementation Act, 2018, No. 2 PART 4 Various Measures DIVISION 19 Addition of Lands to Reserves and Reserve Creation Section 675
DIVISION 19
Addition of Lands to Reserves and Reserve Creation Addition of Lands to Reserves and Reserve Creation Act Enactment of Act 675 The Addition of Lands to Reserves and Reserve Creation Act is enacted as follows:
An Act to facilitate the setting apart of lands as reserves for the use and benefit of First Nations and the addition of lands to reserves
Short Title Short title 1 This Act may be cited as the Addition of Lands to Reserves and Reserve Creation Act.
Interpretation Definitions 2 The following definitions apply in this Act.
band has the same meaning as in subsection 2(1) of the Indian Act. (bande) First Nation means a band, or an Indigenous group that is party to a self-government agreement implemented by an Act of Parliament. (première nation) governing body in relation to a First Nation that is a band, means the council of the band, as defined in subsection 2(1) of the Indian Act, or, in relation to a First Nation that is an Indigenous group that is party to a selfgovernment agreement implemented by an Act of Parliament, means the council, government or other entity that is referred to in the agreement as being authorized to act on behalf of the Indigenous group. (corps dirigeant) interest, in relation to lands in Canada elsewhere than in Quebec, means any estate, interest or right of any nature in or to the lands and includes an easement, a servitude, a lease and a licence, as defined in section 2 of the Federal Real Property and Federal Immovables Act. (intérêt) Minister means the member of the Queen’s Privy Council for Canada designated under section 3. (ministre)
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reserve has the same meaning as in subsection 2(1) of the Indian Act. (réserve) right, in relation to lands in Quebec, means any right of any nature in or to the lands and includes a licence, as defined in section 2 of the Federal Real Property and Federal Immovables Act, and the rights of a lessee. (droit)
Designation of Minister Order 3 The Governor in Council may, by order, designate any
member of the Queen’s Privy Council for Canada as the Minister for the purposes of this Act.
Setting Apart of Lands Setting lands apart 4 (1) The Minister may, by order, at the request of the
governing body of a First Nation, set apart as a reserve any lands the title to which is vested in Her Majesty in right of Canada or for which Her Majesty in right of Canada has the administration and control. Interests or rights (2) Lands set apart as a reserve under this section are
subject to any interest or right of a person or entity in or to the lands if (a) an agreement between the First Nation and Her
Majesty in right of Canada — including an agreement in respect of which Part 2 of the Manitoba Claim Settlements Implementation Act applied, as that Part read immediately before its repeal, or in respect of which the Claim Settlements (Alberta and Saskatchewan) Implementation Act applied, as it read immediately before its repeal — contemplates the continuation of interests or rights of that kind, and any requirement of the agreement with respect to the continuation of the interest or right has been satisfied; (b) the interest or right has been granted or conceded
to the person or entity under the Federal Real Property and Federal Immovables Act; or (c) the interest or right is granted to the person or entity in accordance with section 5 or 6.
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Interest or right in reserve land (3) As of the time when the Minister sets apart any lands as a reserve under this section, an interest or right referred to in paragraph (2)(a) or (b) is deemed to be an interest or right in or to the lands in the reserve.
Moneys paid to Her Majesty (4) Any moneys paid to Her Majesty in right of Canada as a result of an interest or right referred to in subsection (2) are deemed to be moneys collected, received or held by her Majesty for the use and benefit of the First Nation.
Designation 5 (1) If the governing body of a First Nation has requested that the Minister set apart certain lands as a reserve, the First Nation may designate, conditionally or unconditionally, any interest or right in or to the lands, including for the purpose of the replacement of an existing interest or right in or to those lands. The designation may be made either (a) before the title to the lands or the administration
and control of the lands are transferred to Her Majesty in right of Canada; or (b) before the lands are set apart as a reserve under
section 4. Application of Indian Act (2) Sections 39.1, 40.1 and 41 of the Indian Act apply in
respect of a designation under subsection (1), any references to Minister in those sections being read as references to Minister, as defined in this Act. Power of Minister (3) On the acceptance by the Minister of a designation
made under subsection (1), the Minister may grant the designated interest or right to a person or entity. Effect (4) If a designation made under subsection (1) is accepted by the Minister, the designation takes effect at the time the lands are set apart as a reserve under section 4. Any resulting grant of the designated right or interest, if the grant is made before the lands are set apart as a reserve, also takes effect at the time the lands are set apart as a reserve.
Acts deemed to have been done under Indian Act (5) As of the time when the Minister sets apart any lands
as a reserve under section 4, any designation made under subsection (1), and any resulting grant that was made
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under subsection (3), are deemed to have been designated or made, as the case may be, under the Indian Act. Issuance of permits by Minister 6 (1) If the governing body of a First Nation has requested that the Minister set apart certain lands as a reserve, the Minister may authorize, by permit, a person or entity for a period not exceeding one year or, with the consent of the governing body of the First Nation, for any longer period, to occupy, use or reside on any of those lands or exercise any other right on them, including for the purpose of replacing an existing interest or right of that person or entity in or to those lands. The permit may be issued either (a) before the title to the lands or the administration
and control of the lands are transferred to Her Majesty in right of Canada; or (b) before the lands are set apart as a reserve under
section 4. Effect (2) Permits issued under subsection (1) and the rights
granted by those permits take effect at the time the lands are set apart as a reserve under section 4.
Acts deemed to have been done under Indian Act (3) As of the time when the Minister sets apart any lands as a reserve under section 4, a permit issued under subsection (1) and any consent given under that subsection, are deemed to have been issued or given, as the case may be, under the Indian Act.
Authorization — transfer or grant 7 (1) If the governing body of a First Nation has requested that the Minister set apart certain lands as a reserve and an Act of Parliament or a provincial legislature authorizes Her Majesty in right of a province, a municipal or local authority or a corporation to take or to use lands or any interest or right in lands without the consent of the owner, the Minister may authorize, with the consent of the governing body, a transfer or grant of any of the lands that the governing body has requested be set apart as a reserve, or any interest or right in or to those lands, to a province, authority or corporation, subject to any terms that may be prescribed by the Minister. The authorization may be made either (a) before the title to the lands or the administration and control of the lands are transferred to Her Majesty in right of Canada; or
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(b) before the lands are set apart as a reserve under
section 4. Acts deemed to have been done under Indian Act (2) If the Minister has made an authorization under subsection (1), as of the time when the Minister sets apart any lands as a reserve under section 4, the Governor in Council is deemed to have consented to the taking or using of the lands under subsection 35(1) of the Indian Act and the authorization is deemed to have been made, and any terms prescribed by the Minister under subsection (1) are deemed to have been prescribed, under subsection 35(3) of that Act.
Exchange 8 In the case where a First Nation has entered into an
agreement that proposes that certain lands in the First Nation’s reserve be exchanged for lands that are to be set apart as a reserve, references to the Governor in Council in paragraph 39(1)(c) and section 40 of the Indian Act are to be read as references to the Minister if (a) the Minister has approved the terms of the exchange; and (b) the surrender made in respect of the exchanged
lands is assented to by a majority of the electors of the First Nation in accordance with subparagraph 39(1)(b)(iii) of that Act.
Transitional Provisions Request — setting lands apart 676 If, before the day on which this section
comes into force, the governing body of a First Nation has requested that the Minister set apart certain lands as a reserve and, on that day, those lands have not been set apart as a reserve, the governing body is deemed to have made the request under subsection 4(1) of the Addition of Lands to Reserves and Reserve Creation Act. Manitoba Claim Settlements Implementation Act 677 If the council of a First Nation has, by resolution, requested that the Minister set apart certain lands as a reserve under the Manitoba Claim Settlements Implementation Act and, on the day on which this section comes into force, those lands have not been set apart as a reserve, (a) any designation or grant of an interest or right made under section 12 of the Manitoba Claim Settlements Implementation Act, as it read immediately before this section comes
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into force, is deemed to have been made under section 5 of the Addition of Lands to Reserves and Reserve Creation Act; (b) any ongoing process conducted under the
Indian Act, in accordance with Manitoba Claim Settlements Implementation Act, for the purposes of a proposed designation, is continued in accordance with the Addition of Lands to Reserves and Reserve Creation Act; and (c) any permit issued or any consent given under section 13 of the Manitoba Claim Settlements Implementation Act, as it read immediately before this section comes into force, is deemed to have been issued or given, as the case may be, under section 6 of the Addition of Lands to Reserves and Reserve Creation Act.
Claim Settlements (Alberta and Saskatchewan) Implementation Act 678 If the council of a First Nation has, by resolution, requested that the Minister set apart certain lands as a reserve under the Claim Settlements (Alberta and Saskatchewan) Implementation Act and, on the day on which this section comes into force, those lands have not been set apart as a reserve, (a) any designation or grant of an interest or
right made under section 6 of the Claim Settlements (Alberta and Saskatchewan) Implementation Act, as it read immediately before this section comes into force, is deemed to have been made under section 5 of the Addition of Lands to Reserves and Reserve Creation Act; (b) any ongoing process conducted under the Indian Act, in accordance with Claim Settlements (Alberta and Saskatchewan) Implementation Act, for the purposes of a proposed designation, is continued in accordance with the Addition of Lands to Reserves and Reserve Creation Act; and (c) any permit issued or any consent given under section 7 of the Claim Settlements (Alberta and Saskatchewan) Implementation Act, as it
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read immediately before this section comes into force, is deemed to have been issued or given, as the case may be, under section 6 of the Addition of Lands to Reserves and Reserve Creation Act.
Consequential Amendments 1993, c. 11
Saskatchewan Treaty Land Entitlement Act 679 Section 9 of the Saskatchewan Treaty Land
Entitlement Act is repealed. 2000, c. 33
Manitoba Claim Settlements Implementation Act 680 The long title of the Manitoba Claim Settlements Implementation Act is replaced by the following: An Act respecting an agreement with the Norway House Cree Nation for the settlement of matters arising from the flooding of land 681 Section 1 of the Act is replaced by the following: Short title 1 This Act may be cited as the Manitoba Claim Settlement Implementation Act (Norway House Cree Nation). 682 Part 2 of the Act is repealed. 683 The schedule to the Act is repealed.
Repeal Repeal 684 The
Claim Settlements (Alberta and Saskatchewan) Implementation Act, chapter 3 of the Statutes of Canada, 2002, is repealed.
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Coming into Force Order in council 685 This Division comes into force on a day to be
fixed by order of the Governor in Council.
DIVISION 20 R.S., c. C-46
Criminal Code 686 (1) Paragraph 715.42(1)(c) of the Criminal
Code is replaced by the following: (c) a decision made under subsection (2) or (5) and the reasons for that decision.
(2) Subsection 715.42(2) of the Act is replaced by the following:
Decision not to publish (2) The court may decide not to publish the agreement or
any order or reasons referred to in paragraph (1)(b), in whole or in part, if it is satisfied that the non-publication is necessary for the proper administration of justice. (3) Subsection 715.42(4) of the Act is replaced by the following:
Conditions (4) The court may make its decision subject to any conditions that it considers appropriate, including a condition related to the duration of non-publication.
Review of decision (5) On application by any person, the court must review the decision made under subsection (2) to determine whether the non-publication continues to be necessary for the proper administration of justice. If the court is satisfied that the non-publication is no longer necessary, it must publish the agreement, order or reasons, as the case may be, in whole or in part, as soon as practicable.
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Chapter 27: Budget Implementation Act, 2018, No. 2 PART 4 Various Measures DIVISION 21 Poverty Reduction Measures, Phase 1 Sections 687-688
DIVISION 21
Poverty Reduction Measures, Phase 1 Poverty Reduction Act Enactment of Act 687 The Poverty Reduction Act is enacted as follows:
An Act respecting the reduction of poverty Short title 1 This Act may be cited as the Poverty Reduction Act.
Poverty reduction targets 2 The targets for poverty reduction in Canada to which the Government of Canada aspires are the following: (a) 20% below the level of poverty in 2015 by 2020; and (b) 50% below the level of poverty in 2015 by 2030.
DIVISION 22 2001, c. 26
Canada Shipping Act, 2001 Amendments to the Act 688 Section 8 of the Canada Shipping Act, 2001 is replaced by the following:
Application of this Part 8 This Part applies in respect of Canadian vessels everywhere and in respect of foreign vessels in Canadian waters. However (a) regulations made under paragraph 35(1)(d) in respect of pollution also apply, if they so state, in respect of foreign vessels in waters in the exclusive economic zone of Canada; and (b) subsections 10(2.1) and 35.1(1) also apply in respect of
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(i) foreign vessels in waters in the exclusive economic zone of Canada, and (ii) pleasure craft that are not Canadian vessels in
Canadian waters or in waters in the exclusive economic zone of Canada. 689 (1) Paragraph 10(1)(c) of the Act is replaced
by the following: (c) enter into agreements or arrangements respecting
the administration or enforcement of any provision of this Act or the regulations and authorize any person or organization — including a provincial government, a local authority and a government, council or other entity authorized to act on behalf of an Indigenous group — with whom or which an agreement or arrangement is entered into to exercise the powers or perform the duties and functions under this Act that are specified in the agreement or arrangement. (2) Section 10 of the Act is amended by adding the
following after subsection (2): Exemption power of Minister of Transport (2.1) The Minister of Transport may, with respect to his or her responsibilities under this Act, exempt for a period of not more than three years any person or vessel or class of persons or vessels from the application of any provisions of this Act or the regulations, subject to any conditions that the Minister considers appropriate, if the exemption would allow the undertaking of research and development, including in respect of any type of vessels, technologies, systems, components or procedures and practices that may, in the Minister’s opinion, enhance marine safety or environmental protection.
Publication (2.2) The Minister of Transport shall publish, on the Department of Transport’s Internet site or by any other means that the Minister of Transport considers appropriate, a notice of every exemption granted under subsection (2.1), as soon as feasible after it is granted. (3) Subsection 10(4) of the Act is replaced by the
following: Publication — Canada Gazette (4) Notice of every exemption granted under subsection
(2), (2.1) or (3) must be published in the Canada Gazette.
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690 The Act is amended by adding the following after section 10:
Interim order — Minister of Transport 10.1 (1) The Minister of Transport may make an interim order that contains any provision that may be contained in a regulation made, under this Act, on the recommendation of only that Minister, if he or she believes that immediate action is required to deal with a direct or indirect risk to marine safety or to the marine environment. Cessation of effect (2) An interim order made under this section has effect
from the time that it is made but ceases to have effect on the earliest of (a) the day on which it is repealed; (b) the day on which a regulation made under this Act that has the same effect as the interim order comes into force; (c) one year after the interim order is made or any shorter period that may be specified in the interim order, unless the effective period is extended by the Governor in Council; and (d) the day that is specified in the order of the Governor in Council, if the Governor in Council extends the effective period of the interim order. Extension — Governor in Council (3) The Governor in Council may extend the effective period of the interim order for a period of no more than two years after the end of the applicable period referred to in paragraph (2)(c).
Compliance with interim order (4) Every person or vessel subject to an interim order shall comply with it.
Contravention of unpublished order (5) No person or vessel may be found guilty of an offence
consisting of a contravention of an interim order that, at the time of the alleged contravention, had not been published in the Canada Gazette unless it is proved that, at the time of the alleged contravention, the person or vessel had been notified of the interim order or reasonable steps had been taken to bring the purport of the interim order to the notice of those persons or vessels likely to be affected by it.
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Statutory Instruments Act (6) The Statutory Instruments Act does not apply to an
interim order. However, the interim order shall be published in the Canada Gazette within 23 days after it is made. Tabling of order (7) The Minister of Transport shall ensure that a copy of each interim order is tabled in each House of Parliament within 15 days after it is made. The copy is to be sent to the Clerk of the House if the House is not sitting. 691 Subsection 34(2) of the Act is replaced by the
following: Statutory Instruments Act (2) An order or direction referred to in subsection (1) is
not a statutory instrument as defined in the Statutory Instruments Act. 692 The Act is amended by adding the following
after section 35: Regulations — protection of marine environment 35.1 (1) The Governor in Council may, on the recommendation of the Minister of Transport, make regulations respecting the protection of the marine environment from the impacts of navigation and shipping activities, including regulations (a) respecting the design, construction, manufacture
and maintenance of vessels or classes of vessels; (b) specifying the machinery, equipment and supplies
that are required or prohibited on board vessels or classes of vessels; (c) respecting the design, construction, manufacture, maintenance, storage, testing, approval, arrangement and use of the machinery, equipment and supplies of vessels or classes of vessels; (d) respecting the requirements that vessels, or classes of vessels, and their machinery and equipment are to meet; (e) requiring the obtaining of certificates certifying
that any of the requirements referred to in paragraph (d) are met; (f) specifying the terms and conditions of certificates referred to in paragraph (e);
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(g) respecting the inspections and testing of vessels,
or classes of vessels, and their machinery, equipment and supplies; (h) respecting procedures and practices that are to be
followed; (i) respecting the development, maintenance and implementation of a management system that sets out the manner in which marine environment protection measures are to be integrated into day-to-day navigation and shipping operations and the criteria to which that management system is to conform as well as the components that are to be included in the system; (j) respecting compulsory routes and recommended routes; (k) regulating or prohibiting the operation, navigation, anchoring, mooring or berthing of vessels or classes of vessels; and (l) regulating or prohibiting the loading or unloading
of a vessel or a class of vessels.
Amendment by Minister of Transport (2) A regulation made under any of paragraphs (1)(h), (j) and (k) may (a) authorize the Minister of Transport to amend, by
order, that regulation; and (b) set out the terms and conditions under which the
regulation may be amended by that order. Cessation of effect of order (3) An order referred to in subsection (2) has effect from
the time that it is made and ceases to have effect on the earliest of (a) the day on which it is repealed; and (b) one year after the order is made or any shorter period that may be specified in the order. Statutory Instruments Act (4) The Statutory Instruments Act does not apply to an order referred to in subsection (2).
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Publication of order (5) The Minister of Transport shall publish, on the Department of Transport’s Internet site or by any other means that the Minister of Transport considers appropriate, a notice of every order referred to in subsection (2), as soon as feasible after it is made. 693 The Act is amended by adding the following after section 40:
Contravention of interim order or regulations 40.1 (1) Every person who, or vessel that, contravenes any of the following commits an offence: (a) subsection 10.1(4) (compliance with interim order); or (b) a provision of a regulation made under subsection 35.1(1).
Punishment (2) Every person who, or vessel that, commits an offence under subsection (1) is liable on summary conviction to a fine of not more than $1,000,000 or to imprisonment for a term of not more than 18 months, or to both. 694 Paragraph 120(1)(g) of the English version of
the Act is replaced by the following: (g) respecting the inspection and testing of vessels, or classes of vessels, and their machinery, equipment and supplies; 695 (1) Subsection 130(1) of the Act is replaced by the following:
Designation — search and rescue mission coordinators 130 (1) The Minister may designate persons as search
and rescue mission coordinators to organize search and rescue operations. (2) The portion of subsection 130(2) of the Act before paragraph (a) is replaced by the following:
Powers — search and rescue mission coordinators (2) On being informed that a person, a vessel or an aircraft is in distress or is missing in Canadian waters or on the high seas off any of the coasts of Canada under circumstances that indicate that they may be in distress, a search and rescue mission coordinator may
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(3) Paragraph 130(2)(a) of the English version of
the Act is replaced by the following: (a) direct all vessels within an area that the search and
rescue mission coordinator specifies to report their positions; (4) Paragraph 130(2)(c) of the English version of
the Act is replaced by the following: (c) give any other directions that the search and rescue mission coordinator considers necessary to carry out search and rescue operations for that person, vessel or aircraft; and 696 Paragraph 138(1)(i) of the Act is replaced by
the following: (i) subsection 130(3) (comply with direction of search
and rescue mission coordinator); or 697 Section 147 of the Act is replaced by the following: Salvage 147 Compliance with section 130 (direction of search and rescue mission coordinator), 131 (distress signals) or 132 (assisting a person found at sea) does not affect the right of a master or of any other person to salvage. 698 The definition oil pollution incident in section
165 of the Act is replaced by the following: oil pollution incident means an occurrence, or a series of occurrences having the same origin, that results or may result in a discharge of oil. (événement de pollution par les hydrocarbures) 699 The portion of section 168.3 of the Act before
paragraph (a) is replaced by the following:
Minister may take measures 168.3 If the Minister believes on reasonable grounds that an oil handling facility has discharged, is discharging or may discharge oil, that the oil pollution prevention plan or the oil pollution emergency plan for an oil handling facility does not meet the requirements set out in the regulations or that the operator of an oil handling facility does not have the procedures, equipment and
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resources required by the regulations available for immediate use in the event of a discharge of oil during the loading or unloading of a vessel, the Minister may 700 Subsection 174.1(3) of the Act is repealed. 701 The portion of subsection 175.1(2) of the Act
before paragraph (a) is replaced by the following: Powers — discharge of pollutant (2) If the pollution response officer believes on reasonable grounds that a vessel has discharged, is discharging or may discharge a pollutant, he or she may 702 (1) The portion of subsection 180(1) of the
Act before paragraph (c) is replaced by the following: Minister of Fisheries and Oceans — measures 180 (1) If the Minister of Fisheries and Oceans believes on reasonable grounds that a vessel or an oil handling facility has discharged, is discharging or may discharge a pollutant, he or she may (a) take the measures that he or she considers necessary to repair, remedy, minimize or prevent pollution damage from the vessel or oil handling facility, including, in the case of a vessel, by removing — or by selling, dismantling, destroying or otherwise disposing of — the vessel or its contents; (b) monitor the measures taken by any person or vessel to repair, remedy, minimize or prevent pollution damage from the vessel or oil handling facility; or (2) Subsections 180(2) and (3) of the Act are replaced by the following: Clear title (2) When a vessel or its contents are disposed of under paragraph 180(1)(a), the Minister of Fisheries and Oceans may give the person acquiring them a valid title to the vessel or its contents free from any mortgage, hypothec, maritime lien or other interest or right that is in existence at the time of the disposition.
At risk and expense of owner (2.1) The disposition is at the risk, cost and expense of the owner of the vessel or its contents.
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Payment of proceeds (2.2) When a vessel or its contents are disposed of under
paragraph 180(1)(a), any surplus remaining from the proceeds of the disposition after deducting the costs and expenses incurred in respect of the disposition shall be paid to the Minister of Fisheries and Oceans, in respect of all costs and expenses incurred in taking any other measures under this Part, and to the holders, if known at the time of the disposition, of any mortgages, hypothecs, maritime liens or other interests or rights that are in existence at the time of the disposition, and any amount that remains after paying the Minister of Fisheries and Oceans and the holders shall be paid to the owner of the vessel or the contents. Federal Court directions (2.3) The Minister of Fisheries and Oceans may apply to
the Federal Court for directions as to the allocation of the surplus referred to in subsection (2.2).
Compensation (3) Compensation shall be paid by Her Majesty in right
of Canada for the services of any person or vessel, other than the operator of an oil handling facility or vessel that had discharged, was discharging or may have discharged a pollutant, that has complied with a direction issued under paragraph (1)(c). Priority (4) A direction made by the Minister of Fisheries and
Oceans under paragraph (1)(c) prevails over an order or direction made under any Act of Parliament, to the extent of any inconsistency. 703 The Act is amended by adding the following after section 180:
Entry on private property 180.1 (1) The Minister of Fisheries and Oceans or a pollution response officer may enter private property – other than a dwelling-house – and pass through it, including with vehicles and equipment, for the purposes of exercising their powers or performing their duties or functions under this Part. Accompanying persons (2) If the Minister of Fisheries and Oceans or a pollution response officer enters private property and passes through it, they may be accompanied by any person who they believe is necessary to help them in exercising their powers or performing their duties or functions under this Part.
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Use of property (3) If required, the Minister of Fisheries and Oceans or
the pollution response officer may use property adjacent to or in the vicinity of a vessel or oil handling facility — other than a dwelling-house — for the purposes of exercising their powers or performing their duties or functions under this Part, and any person accompanying that Minister or the pollution response officer may use such property to help that Minister or officer exercise their powers or perform their duties or functions under this Part.
Compensation (4) Her Majesty in right of Canada may compensate the
owner of the property referred to in subsection (3), or any person that has, either by law or by contract, the rights of the owner of that property in respect of its possession and use, for any loss or damage caused by the use of that property under subsection (3) that exceeds the value of the benefit derived by the owner or person from that use.
Statutory Instruments Act 180.2 An order or direction given under this Part by the
Minister of Fisheries and Oceans or a pollution response officer is not a statutory instrument as defined in the Statutory Instruments Act. 704 (1) Subsection 181(1) of the Act is replaced by the following:
Immunity — taking or refraining from taking measures 181 (1) A person who, or vessel that, is directed to take or refrain from taking measures under paragraph 180(1)(c) is not personally liable, either civilly or criminally, for anything they do or omit to do in the course of complying with the direction, unless it is established that the act or omission was not reasonable in the circumstances.
Immunity — providing assistance (1.1) A person who provides assistance or advice in taking or refraining from taking any measure under section 180 is not personally liable, either civilly or criminally, for anything that they do or omit to do in the course of providing the assistance or advice, unless it is established that the act or omission was not reasonable in the circumstances.
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Immunity — accompanying Minister or officer (1.2) A person who accompanies the Minister of Fisheries and Oceans or a pollution response officer under subsection 180.1(2) or (3) is not personally liable, either civilly or criminally, for anything that they do or omit to do in the exercise of their powers under that subsection in accompanying the Minister or officer, unless it is established that the act or omission was not reasonable in the circumstances. (2) Subsection 181(3) of the Act is replaced by the following:
Exception (3) Nothing in subsection (1) affects the liability of the
owner of a vessel, or of the vessel, that had discharged, was discharging or may have discharged a pollutant in respect of (a) the occurrence that resulted in the taking of the
measures referred to in subsection 180(1); and (b) any act or omission in the course of complying
with a direction given under paragraph 180(1)(c).
705 The Act is amended by adding the following after section 181:
Immunity — civil liability 181.1 The following persons are not civilly liable for
anything they do or omit to do in good faith under this Part: (a) a servant of the Crown, as those terms are defined in section 2 of the Crown Liability and Proceedings Act; and (b) a pollution response officer. 706 The definition oil pollution incident in section
185 of the Act is replaced by the following: oil pollution incident means an occurrence, or a series of occurrences having the same origin, that results or may result in a discharge of oil. (événement de pollution par les hydrocarbures) 707 Paragraph 190(1)(m) of the English version of the Act is replaced by the following:
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(m) respecting the inspection and testing of vessels, or
classes of vessels, and their machinery, equipment and supplies. 708 Section 243 of the Act is replaced by the following: When compliance agreement in effect 243 If a violation arising out of the contravention of any provision of Part 4, 8 or 9 or the regulations made under those Parts is committed while an agreement or arrangement is in effect between the Minister and the authorized representative of a Canadian vessel that provides that inspections of the vessel to ensure compliance with that provision will be carried out by the authorized representative or a person or an organization acting on their behalf, the penalty or range of penalties fixed under paragraph 244(h) in respect of the violation is doubled. 709 Paragraph 244(h) of the Act is replaced by the following: (h) designating violations that may be proceeded with
by issuing notices of violation and fixing a penalty or a range of penalties in respect of each such violation, up to a maximum of $250,000 but in any event not greater than the maximum fine if the violation were proceeded with by way of summary conviction; 710 Section 268.1 of the Act is replaced by the following:
Crown not relieved 268.1 Subsections 11(5) and 12(5), section 45, subsection 154(3), paragraph 181.1(a) and subsection 195(3) do not, by reason of section 10 of the Crown Liability and Proceedings Act, relieve the Crown of liability in respect of a tort or extracontractual civil liability to which the Crown would otherwise be subject.
Transitional Provision Deemed violation 711 (1) A contravention of subsection 10.1(4) of
the Canada Shipping Act, 2001 (in this section referred to as “the Act”), as enacted by section 690 of this Act, is deemed to be a violation for the purposes of sections 229 to 243 of the Act and the provisions of any regulations made under section 244 of the Act.
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Range of penalties (2) The range of penalties in respect of a violation
referred to in subsection (1) is $250 to $250,000. Continued violation (3) A violation referred to in subsection (1) constitutes a separate violation for each day on which it is continued.
Repeal (4) This section is repealed on the day on which a regulation under section 244 of the Act that designates a contravention of subsection 10.1(4) of the Act, as enacted by section 690 of this Act, as a violation for the purposes of section 228 of the Act comes into force.
Coordinating Amendments Bill C-64
712 (1) Subsections (2) to (4) apply if Bill C-64, introduced in the 1st session of the 42nd Parliament and entitled the Wrecked, Abandoned or Hazardous Vessels Act (in this section referred to as the “other Act”), receives royal assent.
(2) If section 55 of the other Act comes into force before section 697 of this Act, then that section 697 is repealed. (3) If section 55 of the other Act comes into force on the same day as section 697 of this Act, then that section 55 is deemed to have come into force before that section 697 and subsection (2) applies as a consequence. (4) On the first day on which both section 710 of this Act and section 150 of the other Act are in force, section 268.1 of the Canada Shipping Act, 2001 is replaced by the following:
Crown not relieved 268.1 Subsections 11(5) and 12(5), section 45, paragraph
181.1(a) and subsection 195(3) do not, by reason of section 10 of the Crown Liability and Proceedings Act, relieve the Crown of liability in respect of a tort or extracontractual civil liability to which the Crown would otherwise be subject.
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DIVISION 23 2001, c. 6
Marine Liability Act Amendments to the Act 713 Section 51 of the Act is renumbered as subsection 51(1) and is amended by adding the following: Liability — grave and imminent threat of pollution damage (2) For the purposes of subsection (1), with respect to the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person, including in respect of preventive measures referred to in paragraph (1)(b), the owner of a ship is liable only for the costs and expenses related to an occurrence — or series of occurrences having the same origin — that causes pollution damage or creates a grave and imminent threat of causing such damage. 714 Section 71 of the Act is renumbered as subsection 71(1) and is amended by adding the following:
Liability — grave and imminent threat of pollution damage (2) For the purposes of subsection (1), with respect to
the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person, including in respect of preventive measures referred to in paragraph (1)(b), the owner of a ship is liable only for the costs and expenses related to an occurrence — or series of occurrences having the same origin — that causes pollution damage or creates a grave and imminent threat of causing such damage. 715 (1) The portion of paragraph 77(1)(c) of the Act before subparagraph (i) is replaced by the following: (c) in relation to pollutants, for the costs and expenses
incurred by
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(2) Section 77 of the Act is amended by adding the
following after subsection (1): Liability — grave and imminent threat of pollution damage (1.1) For the purposes of subsection (1), with respect to
the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person, including in respect of preventive measures referred to in paragraph (1)(c), the owner of a ship is liable only for the costs and expenses related to an occurrence — or series of occurrences having the same origin — that causes pollution damage or creates a grave and imminent threat of causing such damage. Words and expressions defined (1.2) For the purposes of subsection (1.1), words and expressions used in that subsection have the same meaning as in the Civil Liability Convention, as defined in subsection 47(1). 716 Subsection 91(1) of the Act is amended by adding the following in alphabetical order:
receiver means a receiver as defined in paragraph 4(a) of Article 1 of the Hazardous and Noxious Substances Convention. (réceptionnaire) significant incident means a discharge of oil that, due to its severity, size or location and to its impact — actual or potential — on the environment, requires extraordinary resources to respond to it. (événement significatif) 717 (1) Paragraph 92(2)(a) of the Act is replaced by the following: (a) all payments received under sections 114.1 and
114.2 and amounts recovered under section 115; (2) Subsection 92(2) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: (b.1) the amount of every sum credited to that Fund under section 93.1 or subsection 111(1) or 111.1(1), (2) or (3); (c) any amounts recovered by the Administrator under paragraph 106(3)(c) or 106.3(5)(b);
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(d) any amounts received by the Administrator further to the notice given under subsection 106.4(3) or paragraph 106.6(1)(b) or recovered under section 106.7; and (e) interest computed in accordance with section
111.2. (3) Paragraphs 92(3)(a) and (b) of the Act are replaced by the following: (a) an amount equal to every amount required to repay, in accordance with any terms and conditions specified by the Minister of Finance, an amount charged to the Consolidated Revenue Fund under section 93.1; (a.1) all amounts that are directed to be paid under paragraph 106(3)(a), subsection 106.3(4), paragraph 108(1)(a), subsection 108(6) or section 117 or under a settlement; (a.2) all amounts that are charged to the Ship-source
Oil Pollution Fund under subsection 110(1) or (2); (b) all amounts for which the Administrator is liable under subsection 117.2(4); (4) Paragraph 92(3)(d) of the Act is replaced by the following: (d) every amount paid out of the Consolidated Revenue Fund under subsection 98(1.2); (5) Paragraph 92(3)(f) of the English version of
the Act is replaced by the following: (f) the amount of any judgment and any costs awarded against the Ship-source Oil Pollution Fund in litigation. 718 The Act is amended by adding the following after section 93:
Consolidated Revenue Fund 93.1 If the amount to the credit of the Ship-source Oil Pollution Fund is insufficient to pay any amount that is charged to that Fund under any of paragraphs 92(3)(a) to (f), the Minister of Finance may, subject to any terms and conditions that he or she considers appropriate, direct that a sum equal to the amount required to be paid be charged to the Consolidated Revenue Fund and credited to the Ship-source Oil Pollution Fund. 719 Sections 97 and 98 of the Act are replaced by the following:
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Conflict of interest 97 (1) The Administrator or Deputy Administrator shall
not accept or hold any office or employment, or carry on any activity, that is inconsistent with his or her powers, duties and functions under this Part. Effect of contravention (2) If the Administrator or Deputy Administrator contravenes subsection (1), his or her appointment is terminated on a date fixed by the Governor in Council that is not later than 30 days after the day on which the notice of the contravention is received by the Minister, but the contravention does not affect the validity of any act performed by the Administrator or Deputy Administrator, as the case may be, under this Part between the date of the contravention and the date that the appointment is terminated. Remuneration 98 (1) The Administrator and the Deputy Administrator
are to be paid, for the exercise of their powers and the performance of their duties and functions, the remuneration fixed by the Governor in Council. Travelling, living and other expenses (1.1) The Administrator and the Deputy Administrator are to be paid, in accordance with Treasury Board directives, reasonable travel, living and other expenses incurred in exercising their powers or performing their duties and functions under this Part while absent from their ordinary place of work.
Payment out of Consolidated Revenue Fund (1.2) On the direction of the Minister of Finance, the remuneration and expenses referred to in subsections (1) and (1.1) and all other costs and expenses incurred by the Administrator and the Deputy Administrator in exercising their powers and performing their duties and functions under this Part are to be paid out of the Consolidated Revenue Fund and charged to the Shipsource Oil Pollution Fund as provided for by paragraph 92(3)(d). Taxation (2) The Admiralty Court’s assessment officers may, at the Minister of Justice’s request, tax any account for costs and expenses, other than expenses referred to in subsection (1.1), incurred by the Administrator and the Deputy Administrator in exercising their powers or performing their duties and functions as if they were acting for Her Majesty in proceedings in that Court.
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720 The Act is amended by adding the following before section 101:
Process for Claims 721 (1) The portion of subsection 101(1) of the Act before paragraph (a) is replaced by the following:
Liability of Ship-source Oil Pollution Fund 101 (1) Subject to the other provisions of this Part, the
Ship-source Oil Pollution Fund is liable in relation to oil for the matters referred to in sections 51, 71 and 77, Article III of the Civil Liability Convention and Article 3 of the Bunkers Convention in respect of any kind of loss, damage, costs or expenses — including economic loss caused by oil pollution suffered by persons whose property has not been polluted — if
(2) Section 101 of the Act is amended by adding
the following after subsection (1): Additional liability of Ship-source Oil Pollution Fund (1.1) Subject to the other provisions of this Part, the
Ship-source Oil Pollution Fund is liable for the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person in respect of measures taken under subsection 180(1) of the Canada Shipping Act, 2001 with respect to oil, or for loss or damage caused by those measures, for which neither the owner of a ship, the International Fund nor the Supplementary Fund is liable by reason of the fact that the occurrence or series of occurrences for which those costs and expenses were incurred did not create a grave and imminent threat of causing oil pollution damage. 722 (1) Paragraph 102(1)(a) of the Act is replaced
by the following: (a) the Administrator may, either before or after receiving a claim under section 103 or 106.1, commence an action in rem against the ship that is the subject of the claim, or against any proceeds of sale of the ship that have been paid into court; and
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(2) Subsection 102(2) of the Act is replaced by the following:
Subrogation (2) The Administrator may continue the action only if he or she has become subrogated to the rights of the claimant under paragraph 106(3)(c) or 106.3(5)(b). 723 (1) Subsection 103(1) of the Act is replaced by the following:
Claims filed with Administrator 103 (1) In addition to any right against the Ship-source
Oil Pollution Fund under section 101, a person may file a claim with the Administrator for the loss, damage, costs or expenses if the person has suffered loss or damage, or incurred costs or expenses, referred to in section 51, 71 or 77, Article III of the Civil Liability Convention or Article 3 of the Bunkers Convention in respect of any kind of loss, damage, costs or expenses arising out of actual or anticipated oil pollution damage, including economic loss caused by oil pollution suffered by persons whose property has not been polluted.
Claims filed with Administrator — costs or expenses under subsection 101(1.1) (1.1) In addition to any right against the Ship-source Oil Pollution Fund under subsection 101(1.1), if the Minister of Fisheries and Oceans or any other person has suffered loss or damage, or incurred costs or expenses, referred to in that subsection, that Minister or that person may file a claim with the Administrator for the loss, damage, costs or expenses. (2) The portion of subsection 103(2) of the Act before paragraph (a) is replaced by the following:
Limitation or prescription period (2) The claim must be made (3) Subsection 103(3) of the Act is replaced by the following:
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Multiple occurrences (2.1) For the purposes of subsection (2), if an incident as a result of which oil pollution damage occurs or in respect of which oil pollution damage is anticipated consists of a series of occurrences, the period of five years referred to in that subsection begins on the day of the first occurrence in that series.
Exception (3) Subsections (1) and (1.1) do not apply to a response organization referred to in paragraph 51(1)(a), 71(1)(a) or 77(1)(b) or to a person in a state other than Canada. 724 Paragraph 105(3)(a) of the Act is replaced by
the following: (a) whether it is for loss, damage, costs or expenses referred to in subsection 103(1) or (1.1), as the case may be; and 725 The Act is amended by adding the following after section 106:
Expedited Process for Small Claims Expedited claims — small amounts 106.1 (1) A person may file a claim with the Administrator under this section if the claim meets the following conditions: (a) the claim is for loss, damage, costs or expenses referred to in subsection 103(1) — other than economic loss referred to in that subsection — or (1.1) suffered or incurred by the claimant; (b) the claim is the first one that the claimant has filed
in respect of a given occurrence for loss, damage, costs or expenses referred to in paragraph (a) and does not exceed $35,000 or, if any other amount is fixed by regulations made under paragraph 106.8(b), that amount; and (c) the claim did not result, wholly or partially, from an act done or omitted to be done by the claimant with intent to cause damage or from the claimant’s negligence.
Contents of claim (2) The claim must set out (a) a description of the occurrence that gives rise to the claim, as well as of the loss or damage suffered, or costs or expenses incurred, by the claimant that the claim is for;
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(b) the amount claimed for the loss, damage, costs
and expenses; (c) the claimant’s attestation to (i) the truth of the facts set out in the claim, (ii) their having no reason to believe that the occurrence was not caused by a ship, (iii) their ability to provide the Administrator, on
request, with supporting documents in respect of the loss, damage, costs or expenses, and (iv) any other information prescribed by the regulations; and (d) any other information prescribed by the regulations. Significant incident — increased claim limit (3) If, in the Administrator’s opinion, a discharge of oil from a ship constitutes a significant incident, the Administrator may, by order, specify that the amount set out in paragraph (1)(b) for a claim in respect of that significant incident is $50,000 or, if any other amount is fixed by regulations made under paragraph 106.8(d), that amount. If the Administrator makes the order, then he or she shall ensure that a notice to that effect is made available to the public.
Limitation or prescription period (4) A claim under subsection (1) must be made (a) within one year after the day of the occurrence that causes the oil pollution damage; or (b) if no oil pollution damage occurs, within one year after the occurrence in respect of which oil pollution damage is anticipated.
Multiple occurrences (5) For the purposes of subsection (4), if an incident as a result of which oil pollution damage occurs or in respect of which oil pollution damage is anticipated consists of a series of occurrences, the one-year period referred to in that subsection is the year after the day of the first occurrence in that series.
Exception (6) Subsection (1) does not apply to a response organization referred to in paragraph 51(1)(a), 71(1)(a) or 77(1)(b) or to a person in a state other than Canada.
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Liability — exception 106.2 Section 106.1 does not apply in respect of actual
or anticipated oil pollution damage on or in any place referred to in paragraph 104(a) or (b).
Administrator’s duties 106.3 (1) Within 60 days beginning on the day of receipt of a claim under subsection 106.1(1), the Administrator shall assess the claim.
Disallowance of claim (2) If the Administrator has reason to suspect that the
claim does not meet one or more of the conditions set out in subsection 106.1(1) or does not comply with subsection 106.1(2), the Administrator shall, within the 60-day period, disallow the claim and notify the claimant of its disallowance in writing. Disallowed claim — other rights unaffected (3) The disallowance of a claim under subsection (2) does not prevent the claimant from exercising their rights under this Act — other than under section 106.1 — in respect of the loss, damage, costs and expenses for which the disallowed claim was filed.
Payment of claim (4) If the Administrator does not have reason to suspect that the claim does not meet one or more of the conditions set out in subsection 106.1(1) or does not comply with subsection 106.1(2), the Administrator shall, within the period referred to in subsection (1), direct payment to be made to the claimant of the amount of the claim out of the Ship-source Oil Pollution Fund.
Subrogation (5) Once the Administrator directs the payment to be made, (a) the claimant is precluded from pursuing any rights — except for economic loss referred to in subsection 103(1) — that they may have had against the Ship-source Oil Pollution Fund or any person in respect of matters referred to in sections 51, 71 and 77, subsections 101(1.1) and 103(1.1), Article III of the Civil Liability Convention and Article 3 of the Bunkers Convention in relation to the occurrence to which the payment relates; and (b) the Administrator is, to the extent of the payment to the claimant, subrogated to any of the claimant’s rights for any part of that payment that may be recovered from the owner of the ship, the International
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Fund, the Supplementary Fund or any other person liable. Recovery of amount of payment (6) If the Administrator directs a payment to be made under subsection (4), he or she shall take all reasonable measures to recover the part of the payment referred to in paragraph (5)(b) and, for that purpose, may, among other things, commence an action in the Administrator’s or the claimant’s name, commence a claim against the fund of the owner of a ship established under the Civil Liability Convention and enforce any security provided to or enforceable by the claimant.
Supporting documents 106.4 (1) If the Administrator directs a payment to be made to a claimant under subsection 106.3(4), the Administrator may, within three years after the day of the occurrence in respect of which the payment was directed to be made, request the claimant to provide the Administrator with the supporting documents referred to in subparagraph 106.1(2)(c)(iii).
Period (2) If the Administrator requests supporting documents under subsection (1), the claimant must provide them to the Administrator within 30 days beginning on the day on which the claimant receives the request or within any longer period agreed to by the Administrator and the claimant.
Failure to provide supporting documents (3) If the claimant does not provide the Administrator with the supporting documents within the applicable period, the Administrator may give the claimant a notice that they are required to repay to the Administrator the amount of the payment made to them under subsection 106.3(4), in the manner and within the period set out in the notice.
Post-payment investigation and reassessment 106.5 (1) The Administrator may, within three years after the day of the occurrence in respect of which the claim was made, investigate and reassess any claim for which a payment was made under subsection 106.3(4).
Administrator’s powers (2) For the purpose of investigating and reassessing a
claim, the Administrator has the powers of a commissioner under Part I of the Inquiries Act.
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Factors to be considered (3) When investigating and reassessing a claim, the Administrator may consider only whether the claim meets the conditions set out in subsection 106.1(1).
Result of investigation and reassessment 106.6 (1) As soon as feasible after completing the investigation and reassessment, the Administrator shall give the claimant notice that (a) the Administrator will take no further action in respect of the claimant’s claim; or (b) the claimant is required to pay to the Administrator the overpayment set out in the notice, in the manner and within the period set out in the notice. Overpayments (2) The following amounts paid under subsection 106.3(4) constitute an overpayment to the claimant: (a) an amount paid in respect of a claim that the Administrator is satisfied was not for loss, damage, costs or expenses referred to in paragraph 106.1(1)(a); (b) an amount that was paid in respect of a claim that
the Administrator is satisfied was not the first one that the claimant has filed in respect of a given occurrence for loss, damage, costs or expenses referred to in that paragraph; (c) an amount that was paid in respect of a claim that the Administrator is satisfied resulted from an act done or omitted to be done by the claimant with intent to cause damage or from the claimant’s negligence; and (d) an amount that was paid in respect of a claim, if the Administrator is satisfied on the evidence that the occurrence that gave rise to the claim was not caused by a ship.
Overpayments — limitation or prescription period exceeded (3) The Administrator may, in his or her discretion, determine that an amount paid under subsection 106.3(4) constitutes an overpayment to the claimant if the Administrator is satisfied that the amount was paid in respect of a claim that was not filed within the period set out in subsection 106.1(4).
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Appeal to Admiralty Court (4) A claimant may, within 60 days after receiving a notice under paragraph (1)(b), appeal to the Admiralty Court the requirement to pay the overpayment set out in the notice referred to in that paragraph. Debts due to Her Majesty 106.7 Unless the claimant under subsection 106.1(1) is a minister of the Crown in right of Canada, all amounts and overpayments payable under subsection 106.4(3) or paragraph 106.6(1)(b), respectively, constitute debts due to Her Majesty in right of Canada that may be recovered in a court of competent jurisdiction from the person who is required to pay them.
Regulations 106.8 The Governor in Council may make regulations (a) respecting claims filed under subsection 106.1(1); (b) fixing an amount for the purposes of paragraph 106.1(1)(b); (c) prescribing information for the purposes of subparagraph 106.1(2)(c)(iv) or paragraph 106.1(2)(d); and (d) fixing an amount for the purposes of subsection
106.1(3).
Definitions 106.9 In sections 106.1 to 106.6, incident and occurrence have the meaning assigned by the definition incident in Article I of the Civil Liability Convention.
726 (1) The portion of subsection 107(3) of the Act before paragraph (a) is replaced by the following:
Filing of claim with Administrator (3) Subject to this section, a claimant who suffers or will
suffer a loss of income, or in the case of an individual described in paragraph (2)(d), a loss of a source of food or animal skins, resulting from a discharge of oil from a ship that is not recoverable under Part 6 or any other provision of this Part may file a claim with the Administrator for that loss or future loss
(2) Subsection 107(6) of the Act is repealed.
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727 The heading before section 110 and sections
110 and 111 of the Act are replaced by the following:
Emergency Funds Request by Minister of Fisheries and Oceans for funds — $10 million 110 (1) If, in the opinion of the Minister of Fisheries
and Oceans, emergency funds are necessary to respond to a significant incident involving the discharge of oil from a ship, the Minister of Transport may, after consultation with the Administrator, direct the amount of funds requested by the Minister of Fisheries and Oceans, or a lesser amount, to be charged to the Ship-source Oil Pollution Fund to enable the Minister of Fisheries and Oceans to respond to the significant incident, to a maximum of $10 million per fiscal year.
Additional funds — $50 million (2) If the maximum amount has been charged to the Ship-source Oil Pollution Fund under subsection (1) and, in the opinion of the Minister of Fisheries and Oceans, additional emergency funds are necessary to respond to a significant incident in that fiscal year involving the discharge of oil from a ship, the Governor in Council may, on the recommendation of the Minister of Transport made after consultation with the Administrator, issue an order in council directing the additional funds requested by the Minister of Fisheries and Oceans, or a lesser amount, to be charged to the Ship-source Oil Pollution Fund to enable the Minister of Fisheries and Oceans to respond to the significant incident, to a maximum of $50 million per fiscal year.
Exclusions (3) For greater certainty, the Minister of Fisheries and
Oceans may not request emergency funds under subsection (1) or (2) for (a) measures taken or to be taken under paragraph 180(1)(a) of the Canada Shipping Act, 2001 in respect only of a discharge of oil by a small vessel that is dilapidated or abandoned; or (b) the carrying out by that Minister of only minor monitoring of measures under paragraph 180(1)(b) of that Act.
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Use of emergency funds (4) The Minister of Fisheries and Oceans may use emergency funds only to respond to a significant incident involving the discharge of oil from a ship, including paying third parties. For greater certainty, that Minister may not use such funds for any (a) measures taken or to be taken under paragraph 180(1)(a) of the Canada Shipping Act, 2001 in respect only of a discharge of oil by a small vessel that is dilapidated or abandoned; or (b) measures referred to in subsection 101(1.1).
Reimbursement of amount of emergency funds 111 (1) If emergency funds are charged to the Shipsource Oil Pollution Fund under subsection 110(1) or (2), the amount of the emergency funds shall be credited to the Ship-source Oil Pollution Fund, out of appropriations for the Department of Fisheries and Oceans under an appropriation Act, within two years after the day on which the oil pollution damage resulting from the significant incident occurs or within any longer period agreed to by the Administrator and the Minister of Fisheries and Oceans. Rights unaffected (2) Nothing in subsection (1) affects the rights of the Minister of Fisheries and Oceans under sections 51, 71, 77 and 101, Article III of the Civil Liability Convention and Article 3 of the Bunkers Convention with respect to loss and damage suffered, and costs and expenses incurred, in respect of the significant incident.
Claim under section 103 111.1 (1) If the Minister of Fisheries and Oceans files a
claim with the Administrator under section 103 for loss and damage suffered, and costs and expenses incurred, in respect of the significant incident for which emergency funds were charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2), then, despite subsection 111(1), it is only any portion of the emergency funds that is unused at the time of the filing of the claim that is to be credited to the Ship-source Oil Pollution Fund within two years after the day on which the oil pollution damage resulting from the significant incident occurs or within any longer period agreed to by the Administrator and the Minister of Fisheries and Oceans. Offer of compensation less than zero (2) If the offer of compensation made by the Administrator to the Minister of Fisheries and Oceans under paragraph 105(1)(b) is less than zero, then, unless that
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Minister appeals the adequacy of the offer under subsection 106(2), an amount equal to the amount of the offer shall be credited to the Ship-source Oil Pollution Fund, out of appropriations for the Department of Fisheries and Oceans under an appropriation Act, within six months after the day on which that Minister receives the offer or within any longer period agreed to by the Administrator and that Minister. Offer of compensation refused (3) If the Minister of Fisheries and Oceans refuses the offer of compensation made under paragraph 105(1)(b), then, as soon as feasible after that Minister receives the offer, an amount equal to the amount of the emergency funds charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2) shall be credited to the Shipsource Oil Pollution Fund, out of appropriations for the Department of Fisheries and Oceans under an appropriation Act, less any unused portion of the emergency funds credited to the Ship-source Oil Pollution Fund under subsection (1).
Definition of offer of compensation (4) If emergency funds are charged to the Ship-source
Oil Pollution Fund under subsection 110(1) or (2), then, for the purposes of sections 105, 106 and this section, offer of compensation means, with respect to the Minister of Fisheries and Oceans, the amount determined in accordance with the formula A – (B – C)
where A
is the amount that the Administrator assessed under paragraph 105(1)(a);
B
is the amount of emergency funds charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2); and
C
is the amount of any unused portion of emergency funds credited to the Ship-source Oil Pollution Fund under subsection (1).
Interest 111.2 Interest accrues, at a rate determined in accordance with regulations made under paragraph 155.1(6)(a) of the Financial Administration Act, beginning on the day on which the emergency funds were charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2), on any portion of those funds that are required to be credited to the Ship-source Oil Pollution Fund under subsection 111(1) or 111.1(1) or (2) and have not been so credited within the time within which they are required to be so credited under that subsection.
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Reports 111.3 On request by the Minister of Transport, the Minister of Fisheries and Oceans shall provide the Minister of Transport and the Administrator with information about costs and expenses incurred with emergency funds charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2). 728 Section 112 of the Act is replaced by the following:
Definitions 112 The definitions in this section apply in sections 113,
114.1, 117.1 and 117.3. contributing oil has the same meaning as in paragraph 3 of Article 1 of the Fund Convention. (hydrocarbures donnant lieu à contribution) non-persistent oil means the oils that are referred to in paragraph 1(a)(ii) of Article 19 of the Hazardous and Noxious Substances Convention. (hydrocarbures non persistants) 729 (1) Subsection 113(1) of the Act is replaced by
the following: Amount of levy 113 (1) The levy is 52.38 cents in the year ending on March 31, 2019 in respect of each metric ton of contributing oil or non-persistent oil received or exported, as the case may be, in bulk as cargo. (2) Subsection 113(4) of the Act is replaced by the
following: Adjusted levy to be published annually (4) The Minister shall cause the levy referred to in subsection (1) to be published in the Canada Gazette each year as soon as it is adjusted in accordance with this section, and the levy so published is admissible in any proceeding under this Act as conclusive proof of the levy for the year in question. 730 Subsection 114(1) of the Act is replaced by
the following: Imposition and discontinuation of levy 114 (1) The Minister, after consultation with the Minister of Fisheries and Oceans, may, by order, impose, discontinue or re-impose the levy referred to in section 113, indefinitely or until a time specified in the order.
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Contents of order (1.1) An order imposing or re-imposing the levy shall set
out (a) the day by which an amount equal to the amount
of the levy is to be paid in the year in which the levy is imposed or re-imposed; and (b) in respect of each subsequent year — if any — for which the levy is imposed or re-imposed, a reference date for the purposes of the levy in that year.
Reference date (1.2) In any year referred to in paragraph (1.1)(b), the day by which an amount equal to the amount of the levy is to be paid is the 60th day after the reference date, or any other day after the reference date that is specified in the order imposing or re-imposing the levy. 731 (1) The Act is amended by adding the following after section 114: Amount of levy — general rules 114.1 (1) For the purposes of paragraphs (2)(a) and (b), the amount to be paid under those paragraphs in respect of the levy for a given year is determined by the following rules: (a) in the year in which the levy is imposed or re-imposed by order made under subsection 114(1), (i) the number of metric tons of oil is the number
that was required to be reported in the most recent information return that, on the day on which the order is made, was required to be filed under section 117.1, and (ii) the levy referred to in subsection 113(1), as adjusted under subsection 113(2), is the levy that is in effect on the day on which the order is made; and (b) in any subsequent year for which the levy is imposed or re-imposed by the order, (i) the number of metric tons of oil is the number
that was required to be reported in the most recent information return that, on the reference date set out in the order for that year, was required to be filed under section 117.1, and
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(ii) the levy referred to in subsection 113(1), as adjusted under subsection 113(2), is the levy that is in effect on the reference date set out in the order for that year.
Obligation to pay (2) If a levy determined in accordance with section 113 is
imposed or re-imposed by an order made under subsection 114(1), then the following persons shall pay to the Receiver General an amount equal to the amount of the levy: (a) every person who is referred to in Article 10 of the Fund Convention; and (b) every person who is a receiver and receives, in a calendar year, more than 20 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of non-persistent oil in bulk as cargo.
Definition of person (3) In subsection (2), person includes two or more persons who are associated persons. Definition of associated persons (4) In subsection (3), associated persons means (a) persons who are deemed to be associated persons under section 60, in the case of persons who are referred to in Article 10 of the Fund Convention; and (b) persons who are deemed to be associated persons
under section 74.3, in the case of persons who are receivers.
Additional levy 114.2 (1) If an amount is charged to the Consolidated Revenue Fund under section 93.1, the Minister may, by order, impose an additional levy — whether or not he or she has made an order under subsection 114(1) imposing or re-imposing a levy — that the Minister specifies in the order on every person referred to in paragraphs 114.1(2)(a) and (b), in which case each of those persons shall pay to the Receiver General, in accordance with the order, an amount equal to the amount of the additional levy.
Revocation (2) If such an order is made, the Minister shall revoke it
as soon as feasible after an amount equal to the amount charged to the Consolidated Revenue Fund under section
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93.1 has been credited to the Consolidated Revenue Fund out of amounts standing to the credit of the Ship-source Oil Pollution Fund and the Minister is satisfied that the terms and conditions in relation to the charging of that amount under that section have been met. (2) The portion of subsection 114.1(1) of the Act
before paragraph (a) is replaced by the following: Amount of levy — general rules 114.1 (1) For the purposes of paragraphs (2)(a) to (d),
the amount to be paid under those paragraphs in respect of the levy for a given year is determined by the following rules: (3) Subsection 114.1(2) of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after paragraph (b): (c) every person who exports, in a calendar year, more
than 150 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of contributing oil in bulk as cargo; and (d) every person who exports, in a calendar year, more than 20 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of non-persistent oil in bulk as cargo.
(4) Subsection 114.1(4) of the Act is amended by
striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) persons each of whom is an affiliate of the other as
defined in section 2 of the Canada Business Corporations Act, in the case of persons who export. (5) Section 114.1 of the Act is amended by adding
the following after subsection (4):
Exporter — agent or mandatary (5) For the purposes of paragraph (2)(d), if the person
who exports the oil acts as an agent or mandatary for another person who is in Canada and the agent or mandatary discloses the principal or mandator to the Administrator, then the principal or mandator is deemed to be the exporter.
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Exception — receiver (6) No amount is payable by a person referred to in paragraph (2)(b) in respect of a shipment of non-persistent oil in bulk as cargo in respect of which an amount will be payable by a person referred to in paragraph (2)(d). (6) Subsection 114.2(1) of the Act is replaced by the following:
Additional levy 114.2 (1) If an amount is charged to the Consolidated Revenue Fund under section 93.1, the Minister may, by order, impose an additional levy — whether or not he or she has made an order under subsection 114(1) imposing or re-imposing a levy — that the Minister specifies in the order on every person referred to in paragraphs 114.1(2)(a) to (d), in which case each of those persons shall pay to the Receiver General, in accordance with the order, an amount equal to the amount of the additional levy. 732 Section 115 of the Act is replaced by the following: Debt due to Her Majesty 115 All amounts payable under sections 114.1 and 114.2
are debts due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction from the person who is required to pay them. 733 Subsections 117(1.1) to (7) of the Act are repealed. 734 (1) The Act is amended by adding the following after section 117: Information returns — receivers 117.1 (1) The following persons shall file with the Minister or the Administrator, in accordance with the regulations, information returns in respect of the oil in question: (a) every person who is referred to in Article 10 of the Fund Convention; and (b) every person who is a receiver and receives nonpersistent oil in a calendar year in a quantity that is greater than that prescribed by regulations made under paragraph (4)(b).
Definition of person (2) In subsection (1), person includes two or more persons who are associated persons.
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Definition of associated persons (3) In subsection (2), associated persons means (a) persons who are deemed to be associated persons
under section 60, in the case of persons who are referred to in Article 10 of the Fund Convention; and (b) persons who are deemed to be associated persons under section 74.3, in the case of persons who are receivers.
Regulations (4) The Governor in Council may make regulations (a) respecting, for the purposes of subsection (1), information returns; and (b) respecting, for the purposes of paragraph (1)(b), a
quantity of non-persistent oil.
Communication of information 117.2 (1) The Administrator shall, (a) in accordance with Article 15 of the Fund Convention, communicate the information referred to in that Article to the Minister and the Director of the International Fund; and (b) in accordance with Article 13 of the Supplementary Fund Protocol, communicate the information referred to in that Article to the Minister and the Director of the Supplementary Fund. Communication to Minister (2) The Administrator shall communicate to the Minister the information referred to in subsection 74.4(4) that relates to oils described in paragraph 5(a)(i) of Article 1 of the Hazardous and Noxious Substances Convention and that is necessary to enable the Minister to discharge his or her obligation under that subsection.
Communication to Minister and Director of HNS Fund (3) The Administrator shall, in accordance with Article
21 of the Hazardous and Noxious Substances Convention, communicate to the Minister and the Director of the HNS Fund the information referred to in that Article that relates to oils described in paragraph 5(a)(i) of Article 1 of that Convention.
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Administrator’s liability (4) The Administrator is liable for any financial loss to
the International Fund or the Supplementary Fund, as the case may be, as a result of a failure to communicate the information. Administrator’s powers 117.3 (1) The Administrator may, (a) for the purposes of subsection 117.1(1) or 117.2(1), (2) or (3), at any reasonable time, enter a place in which he or she has reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to information referred to in Article 15 of the Fund Convention, Article 13 of the Supplementary Fund Protocol or Article 21 or 45 of the Hazardous and Noxious Substances Convention, as the case may be; (b) for the purposes of subsection 117.1(1) or 117.2(1),
(2) or (3), examine anything at the place and copy or take away for further examination or copying any record, book of account, account, voucher or other document that he or she has reasonable grounds to believe contains any such information; and (c) for the purposes of subsection 117.1(1) or 117.2(1), (2) or (3), require the owner, occupier or person in charge of the place to give the Administrator all reasonable assistance in connection with the examination and to answer all proper questions relating to the examination and, for that purpose, require the owner, occupier or person in charge to attend at the place with the Administrator.
No obstruction or false statements (2) No person shall knowingly obstruct or hinder the Administrator in the exercise of any powers under subsection (1) or knowingly make a false or misleading statement, either orally or in writing, to the Administrator while he or she is exercising those powers.
Warrant required to enter dwelling place (3) A dwelling place may not be entered under subsection (1) unless it is entered with the occupant’s consent or under the authority of a warrant issued under subsection (4). Authority to issue warrant (4) On ex parte application, a justice, as defined in section 2 of the Criminal Code, may issue a warrant authorizing the Administrator to enter a dwelling place, subject to any conditions that may be specified in the warrant, if the justice is satisfied by information on oath that
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(a) the dwelling place is a place referred to in paragraph (1)(a); (b) entry to the dwelling place is necessary for the
purposes of subsection 117.1(1) or 117.2(1), (2) or (3); and (c) entry to the dwelling place has been refused or
there are reasonable grounds to believe that it will be refused. (2) Subsection 117.1(2) of the Act is replaced by the following:
Information returns — exporters (1.1) The following persons shall file with the Administrator, in accordance with the regulations, information returns in respect of the oil in question: (a) every person who exports, in a calendar year, contributing oil in bulk as cargo in a quantity that is greater than that prescribed by regulations made under paragraph (4)(c); and (b) every person who exports, in a calendar year, nonpersistent oil in bulk as cargo in a quantity that is greater than that prescribed by regulations made under paragraph (4)(d).
Definition of person (2) In subsections (1) and (1.1), person includes two or more persons who are associated persons. (3) Subsection 117.1(3) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) persons each of whom is an affiliate of the other as
defined in section 2 of the Canada Business Corporations Act, in the case of persons who export. (4) Paragraph 117.1(4)(a) of the Act is replaced by
the following: (a) respecting, for the purposes of subsections (1) and
(1.1), information returns; (5) Subsection 117.1(4) of the Act is amended by adding the following after paragraph (b): (c) respecting, for the purposes of paragraph (1.1)(a),
a quantity of contributing oil; and
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(d) respecting, for the purposes of paragraph (1.1)(b),
a quantity of non-persistent oil. (6) Paragraphs 117.3(1)(b) and (c) of the Act are
replaced by the following: (a.1) for the purposes of subsection 117.1(1.1), at any reasonable time, enter a place in which he or she has reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to the export of contributing oil or nonpersistent oil in bulk as cargo; (b) for the purposes of subsection 117.1(1) or (1.1) or
117.2(1), (2) or (3), examine anything at the place and copy or take away for further examination or copying any record, book of account, account, voucher or other document that he or she has reasonable grounds to believe contains any such information; and (c) for the purposes of subsection 117.1(1) or (1.1) or
117.2(1), (2) or (3), require the owner, occupier or person in charge of the place to give the Administrator all reasonable assistance in connection with the examination and to answer all proper questions relating to the examination and, for that purpose, require the owner, occupier or person in charge to attend at the place with the Administrator. (7) Paragraphs 117.3(4)(a) and (b) of the Act are
replaced by the following: (a) the dwelling place is a place referred to in paragraph (1)(a) or (a.1); (b) entry to the dwelling place is necessary for the
purposes of subsection 117.1(1) or (1.1) or 117.2(1), (2) or (3); and 735 (1) Subsections 118(1) and (2) of the Act are
replaced by the following: Records — filers of information returns 118 (1) Every person who is required to file information returns under subsection 117.1(1) shall keep at their place of business in Canada, or at any other place in Canada that is designated by the Minister, in relation to the oil that they are required to file information returns in respect of, records that (a) set out the type and quantity of the oil received or
exported, as the case may be; and
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(b) contain any other information or documents that
the Minister directs them to provide under section 118.1. Records and books of account — payers of levy (1.1) Every person referred to in subsection (1) who is required to pay an amount under section 114.1 or 114.2 shall keep at their place of business in Canada, or at any other place in Canada that is designated by the Minister, records and books of account that set out, in addition to the information referred to in subsection (1), (a) the amounts that are payable by that person under section 114.1 or 114.2 in respect of the types and quantities of oil referred to in subsection (1); and (b) proof of payment for each payment made with respect to an amount referred to in paragraph (a), including the date of each payment made.
Disposal of records (2) Every person who is required by this section to keep
records or books of account shall, unless otherwise authorized by the Minister, retain those records or books of account, and every account or voucher necessary to verify the information contained in them, until the expiry of six years after the end of the year to which the records or books of account relate. (2) The portion of subsection 118(1) of the Act before paragraph (a) is replaced by the following:
Records — filers of information returns 118 (1) Every person who is required to file information returns under subsection 117.1(1) or (1.1) shall keep at their place of business in Canada, or at any other place in Canada that is designated by the Minister, in relation to the oil that they are required to file information returns in respect of, records that (3) Subsection 118(3) of the English version of the
Act is replaced by the following: Examination of records (3) Every person who is required by this section to keep
records or books of account shall, at all reasonable times, make the records or books of account, and every account or voucher necessary to verify the information contained in them, available to any person designated in writing by
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the Minister and give that person every facility necessary to examine them. 736 The Act is amended by adding the following after section 118:
Power to require information 118.1 If the Minister directs that a person referred to in
subsection 118(1) provide, in the specified form and within the specified period, information or documents that the Minister considers necessary for the purposes of ensuring compliance with this Part, the person shall provide that information in that form and within that period. 737 The portion of subsection 119(1) of the Act before paragraph (a) is replaced by the following:
Inspection 119 (1) Any person so designated in writing by the Minister may, at any reasonable time, enter any place in which the person has reasonable grounds to believe that there are any records, books of account, accounts, vouchers or other documents referred to in section 118 and 738 (1) Paragraphs 120(1)(a) and (b) of the Act
are replaced by the following: (a) records and books of account to be kept in relation to the Ship-source Oil Pollution Fund; and (b) control and information systems and management practices, in respect of financial and management matters, to be maintained in relation to the Shipsource Oil Pollution Fund. (2) Subsection 120(2) of the Act is replaced by the
following: Administrator’s responsibilities (2) The Administrator shall cause the books, records,
systems and practices to be kept or maintained, as the case may be, in a manner that provides reasonable assurance that (a) the Administrator’s and Deputy Administrator’s
powers, duties and functions under this Part are exercised and performed effectively and in accordance with this Part; (b) the assets used by them are safeguarded and controlled; and (c) the financial, human and physical resources used by them are managed economically and efficiently.
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739 (1) Subsection 121(1) of the Act is replaced by the following:
Annual report 121 (1) The Administrator shall as soon as feasible, but
in any case within three months after the end of each fiscal year, submit an annual report, in any form that the Minister directs, on the Administrator’s activities in that year to the Minister, who shall cause a copy of the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after he or she receives it. (2) Paragraphs 121(2)(a) and (b) of the Act are replaced by the following: (a) a statement of the amounts charged and credited to the Ship-source Oil Pollution Fund during the fiscal year; (a.1) a statement of the costs and expenses incurred
during the fiscal year by the Administrator and the Deputy Administrator in exercising their powers and performing their duties and functions under this Part; (a.2) a statement of the fees for services rendered by the Administrator and the Deputy Administrator during the fiscal year; (b) the auditor’s report with respect to the statements
referred to in paragraphs (a) to (a.2); and (3) Paragraph 121(2)(c) of the French version of the Act is replaced by the following: c) les frais de préparation du rapport du vérificateur. 740 (1) Subsection 122(1) of the Act is replaced by the following:
Special examination 122 (1) The Administrator shall cause a special examination to be carried out in respect of the Ship-source Oil Pollution Fund to determine if the Fund’s systems and practices referred to in paragraph 120(1)(b) were, in the period under examination, maintained in a manner that provided reasonable assurance that they met the requirements of paragraphs 120(2)(b) and (c). (2) Subsection 122(2) of the French version of the Act is replaced by the following:
Périodicité (2) Les examens spéciaux par l’administrateur sont au moins quinquennaux; des examens spéciaux
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complémentaires ont lieu à la demande du gouverneur en conseil ou du ministre. (3) Subsections 122(3) and (4) of the Act are replaced by the following: Examiner (3) The Administrator shall appoint a person to act as examiner for the purpose of conducting a special examination. However, if a special examination is required by the Governor in Council or the Minister, the Governor in Council or the Minister, as the case may be, shall make the appointment.
Conflict of interest (4) The examiner shall not accept or hold any office or employment, or carry on any activity, that is inconsistent with their duties and functions under this section and section 123. 741 Subsection 123(1) of the Act is replaced by
the following: Report 123 (1) On the conclusion of the special examination,
an examiner shall provide a written report of their findings to the Minister and the Administrator. 742 (1) Subsection 124(1) of the Act is replaced by the following:
Right to information 124 (1) If the examiner considers it necessary to enable
them to prepare a report as required by this Part, they may direct that present or former Administrators, Deputy Administrators, employees or agents or mandataries of the Ship-source Oil Pollution Fund provide the examiner with the following to the extent they are reasonably able to do so: (a) information and explanations; and (b) access to any records, books of account, accounts,
vouchers and other documents related to the Fund. (2) The portion of subsection 124(2) of the Act before paragraph (a) is replaced by the following:
Administrator’s responsibilities (2) On receiving the examiner’s direction, the Administrator shall (3) Paragraph 124(2)(b) of the Act is replaced by the following:
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(b) obtain from any former Administrator or the
present or any former Deputy Administrator, employees or agents or mandataries of that Fund any information and explanations that the examiner considers necessary to enable the examiner to prepare any report that is required by this Part and that the former Administrator or the present or former Deputy Administrator, employees or agents or mandataries are reasonably able to provide and provide the examiner with the information and explanations so obtained. 743 (1) Paragraphs 125(a) and (b) of the Act are
replaced by the following: (a) respecting the payment of the levy under section
114.1 and of the additional levy under section 114.2; (b) prescribing, for the purposes of paragraph 114.1(2)(b), a quantity of oil that is less than the quantity set out in that paragraph; (c) exempting classes of persons from the application
of paragraph 114.1(2)(a) or (b); (c.1) prescribing classes of persons for the purposes
of regulations made under paragraph (c); (c.2) amending the definition receiver in subsection 91(1); and
(2) Paragraphs 125(b) and (c) of the Act are replaced by the following: (b) prescribing, for the purposes of any of paragraphs 114.1(2)(b) to (d), a quantity of oil that is less than the quantity set out in that paragraph; (c) exempting classes of persons from the application of any of paragraphs 114.1(2)(a) to (d); (3) Section 125 of the Act is amended by striking out “and” at the end of paragraph (c.2) and by adding the following after that paragraph: (c.3) prescribing classes of persons who export, in a
calendar year, more than 150 000 metric tons of contributing oil that is shipped in bulk as cargo after being exported and deeming those persons to have exported the contributing oil in bulk as cargo in that year; (c.4) prescribing classes of persons who export, in a
calendar year, more than 20 000 metric tons of nonpersistent oil that is shipped in bulk as cargo after being exported and deeming those persons to have
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exported the non-persistent oil in bulk as cargo in that year; (c.5) prescribing, for the purposes of paragraph (c.3)
or (c.4), a quantity of oil that is less than the quantity set out in that paragraph; and
744 (1) The Act is amended by adding the following after section 130:
Administrative Monetary Penalties Assurances of Compliance and Notices of Violation Violation 130.01 (1) Every person who contravenes any of the following provisions commits a violation and is liable to a penalty: (a) subsections 74.4(2) and (3), paragraphs 114.1(2)(a)
and (b), subsections 114.2(1), 117.1(1), 117.3(2) and 118(1) and (1.1), section 118.1 and subsection 129(7); and (b) a provision of this Act or of the regulations the contravention of which is designated as a violation by a regulation made under paragraph 130.19(a).
Penalty (2) The maximum amount payable as the penalty for each violation set out in subsection (1) is, in the case of an individual, $50,000 and, in the case of any other person, $250,000.
Clarification (3) If a contravention of a provision may be proceeded with as a violation or as an offence, proceeding with it in one manner precludes proceeding with it in the other.
Nature of violation (4) For greater certainty, a violation is not an offence
and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Due diligence defence (5) A person shall not be found to be liable for a violation
under this Act, other than in relation to a contravention of subsection 117.3(2) or 118(1) or (1.1), if they establish
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that they exercised due diligence to prevent its commission. Assurance of compliance or notice of violation 130.02 (1) If the Minister has reasonable grounds to believe that a person has committed a violation, the Minister may (a) enter into an assurance of compliance with the person that (i) identifies the violation and provides that the
person will comply with the provision to which the violation relates within the period, and be subject to the terms and conditions, specified in the assurance, (ii) sets out the amount and form of any security
that, pending compliance with the assurance, is to be deposited with the Minister, and (iii) sets out the penalty that the person would have been liable to pay for the violation if the assurance had not been entered into; or (b) issue, and cause to be served on the person, a notice of violation that names them, identifies the violation and sets out (i) the penalty that the person is liable to pay for the violation, (ii) the period, being 30 days after the day on which the notice is served, within which the penalty is to be paid or a review is to be requested, and (iii) particulars of the manner in which, and the address at which, the penalty is to be paid or a review is to be requested.
Extension of period (2) The Minister may extend the period specified under subparagraph (1)(a)(i) if the Minister is satisfied that the person is unable to comply with the assurance of compliance for reasons beyond the person’s control.
Short-form descriptions in notices of violation (3) The Minister may establish, in respect of each violation, a short-form description to be used in notices of violation.
Deemed violation 130.03 (1) A person who enters into an assurance of compliance under paragraph 130.02(1)(a) is, unless a review is requested under subsection (2), deemed to have
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committed the violation in respect of which the assurance was entered into. Request for review (2) A person who enters into an assurance of compliance may, within 48 hours after the assurance is signed, unless a notice of default is served within that period under subsection 130.05(1), file a request with the Transportation Appeal Tribunal of Canada for a review of the facts of the violation, in which case the assurance is deemed to be a notice of violation and the person is deemed to have filed a written request for a review of the facts of the violation and the amount of the penalty under paragraph 130.09(1)(b).
When assurance of compliance complied with 130.04 If the Minister is satisfied that a person who has entered into an assurance of compliance under paragraph 130.02(1)(a) has complied with it, he or she shall cause a notice to that effect to be served on the person and, on the service of the notice, (a) no further proceedings may be taken against the
person with respect to the violation in respect of which the assurance was entered into; and (b) any security deposited under subparagraph 130.02(1)(a)(ii) shall be returned to the person.
When assurance of compliance not complied with 130.05 (1) If the Minister is of the opinion that a person who has entered into an assurance of compliance under paragraph 130.02(1)(a) has not complied with it, he or she may cause a notice of default to be served on the person to the effect that, unless a member of the Transportation Appeal Tribunal of Canada determines under section 130.07 that the assurance has been complied with, or an appeal panel of that Tribunal decides under section 130.1 that the assurance has been complied with, (a) the person is liable to pay double the amount of the penalty set out in the assurance; or (b) the security deposited under subparagraph 130.02(1)(a)(ii) is forfeited to Her Majesty in right of Canada.
Contents of notice (2) The notice shall include the address at which, and the
date — being 30 days after the day on which the notice is served — on or before which, a request for a review may be filed and the particulars concerning the procedure for requesting a review.
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Effect of notice of default (3) Once served with the notice of default, the person
may not deduct from the amount set out in the notice any amount that the person spent under the assurance of compliance. Manner of service 130.06 (1) A notice referred to in any of sections 130.02,
130.04, 130.05 and 130.18 is to be served (a) in the case of an individual, (i) by leaving a copy of it with the individual at any
place or with someone who appears to be an adult member of the same household at the individual’s last known address or usual place of residence or, in the case of an individual under the age of 18, with a parent or other person having custody of them or exercising parental authority over them, or (ii) by sending a copy of it by registered mail, courier or electronic means to the individual’s last known address or usual place of residence; and (b) in the case of a person other than an individual, (i) by leaving a copy of it with their representative or with an officer or other individual who appears to control or manage the person’s or representative’s head office or place of business, or (ii) by sending a copy of it by registered mail, courier or electronic means to their representative, to an individual referred to in subparagraph (i) or to the person’s or representative’s head office or place of business.
Proof of service (2) Service may be proved by (a) an acknowledgement of service signed by or on behalf of the person served, specifying the date and location of service; (b) a certificate of service, signed by the person who effected the service, indicating the name of the person served and the means by which and day on which service was effected; or (c) a record of electronic transmission setting out the
date and time of transmission.
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Date service effective (3) In the absence of an acknowledgement of service or a
certificate of service, service is considered effective, (a) in the case of service by registered mail or courier, on the 10th day after the day on which the notice is sent, as indicated on the receipt issued by the postal or courier service; and (b) in the case of service by electronic means, on the
day on which it is sent, as indicated on the record of transmission.
Request for review 130.07 (1) A person served with a notice under subsection 130.05(1) may, no later than the date specified in the notice or within any further time that the Transportation Appeal Tribunal of Canada on application allows, file a written request for a review of the Minister’s decision made under that subsection with the Tribunal.
Time and place for review (2) On receipt of the request, the Transportation Appeal
Tribunal of Canada shall specify a time and place for the review and notify the Minister and the person who filed the request of that time and place in writing. Review procedure (3) The member of the Transportation Appeal Tribunal
of Canada who is assigned to conduct the review shall provide the Minister and the person with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations at the review. Burden of proof (4) The burden is on the Minister to establish that the
person did not comply with the assurance of compliance referred to in the notice. The person is not required, and shall not be compelled, to give any evidence or testimony in the matter. Certain defences not available (5) Despite subsection 130.01(5), a person does not have
a defence by reason that the person exercised due diligence to comply with the assurance of compliance. Determination by member (6) At the conclusion of the review, the member who
conducts the review shall confirm the Minister’s decision or determine that the person has complied with the
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assurance of compliance and shall without delay inform the parties of his or her decision. Return of security 130.08 Any security deposited under subparagraph 130.02(1)(a)(ii) shall be returned to the person if (a) a notice is served under subsection 130.05(1) and the person pays double the amount of the penalty set out in the assurance of compliance; or (b) a member of the Transportation Appeal Tribunal of Canada determines under subsection 130.07(6), or an appeal panel of that Tribunal decides under subsection 130.1(3), that the assurance has been complied with.
Notice of violation — options 130.09 (1) A person served with a notice of violation under paragraph 130.02(1)(b) shall (a) pay the amount of the penalty; or (b) within 30 days after the day on which the notice is served or any further time that the Transportation Appeal Tribunal of Canada on application allows, file with the Tribunal a written request for a review of the facts of the violation or the amount of the penalty.
Amount paid or no review requested (2) If a review is not requested within the period referred
to in paragraph (1)(b), or the amount of the penalty is paid, the person is considered to have committed the violation in respect of which the notice was served and any proceedings in respect of the violation are ended.
Time and place for review (3) On receipt of a request filed under paragraph (1)(b), the Transportation Appeal Tribunal of Canada shall specify a time and place for the review and notify the Minister and the person who filed the request of that time and place in writing.
Review procedure (4) The member of the Transportation Appeal Tribunal
of Canada who is assigned to conduct the review shall provide the Minister and the person with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations at the review.
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Burden of proof (5) In every case when the facts of a violation are reviewed, the burden is on the Minister to establish that the person committed the violation referred to in the notice. The person is not required, and shall not be compelled, to give any evidence or testimony in the matter. Determination by member (6) At the conclusion of the review, the member who
conducts the review shall, without delay and in writing, inform the Minister and the person who is alleged to have committed a violation of the member’s determination. Determination — no violation (7) If the member determines that the person has not committed a violation, then, subject to section 130.1, no further proceedings under this Act may be taken against the person in respect of the alleged violation.
Determination — violation (8) If the member determines that the person has committed a violation, then the member shall inform the Minister and the person, subject to subsection 130.01(2) and regulations made under paragraph 130.19(b), of the amount determined by the member to be payable to the Transportation Appeal Tribunal of Canada by or on behalf of the person and the period within which it is to be paid. Right of appeal 130.1 (1) The Minister or the person who requested the review may, within 30 days after the day on which a determination is made under subsection 130.07(6) or 130.09(6), appeal the determination to the Transportation Appeal Tribunal of Canada.
Loss of right of appeal (2) A party that does not appear at the review hearing is
not entitled to appeal the determination, unless they establish that there was sufficient reason to justify their absence. Disposition of appeal (3) At the conclusion of the review, the appeal panel of the Transportation Appeal Tribunal of Canada that is assigned to hear the appeal shall (a) in the case of a determination made under subsection 130.07(6), dismiss the appeal or allow the appeal and substitute its own decision; or (b) in the case of a determination made under subsection 130.09(6), dismiss the appeal or allow the appeal
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and, subject to subsection 130.01(2) and regulations made under paragraph 130.19(b), substitute its own decision. The appeal panel shall inform the parties of its decision without delay and specify the period within which any amount determined by the appeal panel to be payable to the Transportation Appeal Tribunal of Canada is to be paid.
Recovery of Debts Debts due to Her Majesty 130.11 (1) The following amounts constitute debts due
to Her Majesty in right of Canada that may be recovered in the Admiralty Court or any other court of competent jurisdiction: (a) the amount of a penalty set out in a notice of violation referred to in paragraph 130.02(1)(b), from the expiry of the period specified in the notice for the payment of that amount, unless a review is requested under paragraph 130.09(1)(b); (b) the amount referred to in paragraph 130.05(1)(a)
that a person is liable to pay, from the time the notice of default referred to in subsection 130.05(1) is served, unless a review is requested under subsection 130.07(1); (c) the amount of a penalty determined by a member under section 130.09 or an appeal panel under section 130.1, from the expiry of the period specified in the decision for the payment of that amount; and (d) the amount of any costs and expenses referred to in subsection (3).
Limitation or prescription period (2) Proceedings to recover a debt referred to in subsection (1) may be commenced no later than five years after the day on which the debt becomes payable. Liability (3) A person who is liable to pay an amount referred to in any of paragraphs (1)(a) to (c) is also liable for the amount of any costs and expenses incurred in attempting to recover that amount.
Certificate of default 130.12 (1) All or part of a debt referred to in subsection
130.11(1) in respect of which there is a default of payment may be certified by the Minister or the Transportation Appeal Tribunal of Canada, as the case may be.
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Effect of registration (2) On production to the Admiralty Court, a certificate
made under subsection (1) is to be registered in that Court and, when registered, has the same force and effect, and proceedings may be taken in connection with it, as if it were a judgment obtained in that Court for a debt of the amount specified in it and all costs and expenses attendant on its registration.
General Party to violation committed by corporation 130.13 If a corporation commits a violation under this Act, any director, officer or agent or mandatary of the corporation that directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to and liable for the violation, whether or not the corporation has been identified or proceeded against under sections 130.02 to 130.12.
Violation by employee or agent or mandatary 130.14 A person is liable for a violation that is committed by the person’s employee or agent or mandatary, whether or not the employee or agent or mandatary who actually committed the violation is identified or proceeded against under this Act. Limitation or prescription period 130.15 No notice of violation may be issued more than
two years after the day on which the Minister becomes aware of the violation. Certificate 130.16 A document that purports to have been issued by the Minister and that certifies the day on which he or she became aware of the violation is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of any evidence to the contrary, is evidence that the Minister became aware of the violation on that day.
Public Record Notices of violation and of default 130.17 The Minister may keep a public record of notices of violation and notices of default, including, with respect to each violation or default, the nature of the violation or default, the name of the person who committed it and the amount of the penalty.
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Notations removed 130.18 (1) Unless the Minister is of the opinion that it is not in the public interest to do so, the Minister shall remove from the public record of notices of violation and notices of default, on the fifth anniversary of the day on which a person has paid every penalty that they are liable to pay under this Act, the notice of violation or notice of default along with all the other information kept in the public record with respect to the violation or default.
Notice (2) If the Minister is of the opinion that the removal is
not in the public interest, he or she shall give notice of that fact to the person in writing and provide the grounds for that opinion. Contents of notice (3) The notice shall include the address at which, and the
date — being 30 days after the day on which the notice is served — on or before which, a request for a review may be filed and the particulars concerning the procedure for requesting a review. Request for review (4) The person may, no later than the date specified in
the notice or within any further time that the Transportation Appeal Tribunal of Canada on application may allow, file with the Tribunal a written request for a review of the Minister’s decision made under subsection (2).
Time and place for review (5) On receipt of the request, the Transportation Appeal
Tribunal of Canada shall specify a time and place for the review and notify the Minister and the person who filed the request of that time and place in writing. Review procedure (6) The member of the Transportation Appeal Tribunal
of Canada who is assigned to conduct the review shall provide the Minister and the person with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations at the review. Determination by member (7) The member who conducts the review shall confirm
the Minister’s decision or refer the matter back to the Minister for reconsideration. Right of appeal (8) The person who requested the review may, within 30 days after the day on which a determination is made
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under subsection (7), appeal the determination to the Transportation Appeal Tribunal of Canada. Loss of right of appeal (9) If the person does not appear at the review hearing,
the person is not entitled to appeal the determination, unless they establish that there was sufficient reason to justify their absence. Disposition of appeal (10) The appeal panel of the Transportation Appeal Tribunal of Canada that is assigned to hear the appeal shall dismiss it or refer the matter back to the Minister for reconsideration.
Regulations Governor in Council 130.19 For the purposes of sections 130.01 to 130.18, the
Governor in Council may, on the recommendation of the Minister, make regulations (a) designating as a violation the contravention of any
specified provision of this Act or of the regulations; (b) establishing a penalty or a range of penalties in respect of a violation up to the maximum amount set out in subsection 130.01(2); and (c) if a range of penalties is established by regulations made under paragraph (b), respecting the method of determining the amount payable as the penalty for the violation, including the criteria to be taken into account. (2) Paragraph 130.01(1)(a) of the Act is replaced
by the following: (a) subsections 74.4(2) and (3), any of paragraphs
114.1(2)(a) to (d), subsections 114.2(1), 117.1(1) and (1.1), 117.3(2) and 118(1) and (1.1), section 118.1 and subsection 129(7); 745 (1) Sections 131 and 132 of the Act are replaced by the following: Contraventions 131 Every person or ship that contravenes subsection
55(1) or (2), 73(1) or (2), 128(2) or 129(6) or (7) or regulations made under section 39 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
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Failure to pay 132 (1) Every
person who contravenes paragraph 114.1(2)(a) or (b) or subsection 114.2(1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000. False or misleading information return — receiver (2) Every receiver who files an information return under
subsection 74.4(2) that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Falsifying or destroying books of account (3) Every person who knowingly destroys, mutilates or
falsifies, or who knowingly makes any false or misleading entry or statement in, any record or book of account required to be kept under subsection 118(1) or (1.1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Omission from books of account (3.1) Every person who knowingly omits a material entry or statement from any record or book of account required to be kept under subsection 118(1) or (1.1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Contraventions (4) Every person who contravenes subsection 74.4(7) or
117.3(2), section 118 or subsection 119(9) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000. Failure to file information return — receiver (4.1) Every receiver who contravenes subsection 74.4(2) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
False or misleading information (5) Every person who files a claim under subsection 106.1(1) that includes information that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
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Failure to file information return — person (6) Every person who contravenes subsection 117.1(1) or section 118.1 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
False or misleading information return — person (7) Every person who files an information return under
subsection 117.1(1) that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
False or misleading information (8) Every person who provides information or a document under section 118.1 that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Due diligence defence 132.1 A person shall not be found guilty of an offence
under section 131 or any of subsections 132(1), (4.1) and (6) if they establish that they exercised due diligence to prevent the commission of the offence. (2) Subsection 132(1) of the Act is replaced by the following:
Failure to pay 132 (1) Every person who contravenes any of paragraphs 114.1(2)(a) to (d) or subsection 114.2(1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000. (3) Subsections 132(6) and (7) of the Act are replaced by the following: Failure to file information return — person (6) Every person who contravenes subsection 117.1(1) or (1.1) or section 118.1 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
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False or misleading information return — person (7) Every person who files an information return under
subsection 117.1(1) or (1.1) that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Coordinating Amendments 2014, c. 29
746 (1) In this section, other Act means the Safeguarding Canada’s Seas and Skies Act. (2) On the first day on which both section 33 of the other Act and section 713 of this Act are in force, (a) section 74.24 of the Marine Liability Act is
renumbered as subsection 74.24(1) and is amended by adding the following:
Liability — grave and imminent threat of pollution damage (2) For the purposes of subsection (1), with respect to
the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person, including in respect of preventive measures referred to in paragraph (1)(b), the owner of a ship is liable only for the costs and expenses related to any occurrence, or series of occurrences having the same origin, that causes pollution damage or creates a grave and imminent threat of causing such damage. (b) subsection 111(2) of the Marine Liability
Act is replaced by the following:
Rights unaffected (2) Nothing in subsection (1) affects the rights of the Minister of Fisheries and Oceans under sections 51, 71, 74.24, 77 and 101, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention with respect to loss and damage suffered, and costs and expenses incurred, in respect of the significant incident.
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(3) On the first day on which both subsection
41(1) of the other Act and section 721 of this Act are in force, (a) the portion of subsection 101(1) of the Marine Liability Act before paragraph (a) is replaced by the following:
Liability of Ship-source Oil Pollution Fund 101 (1) Subject to the other provisions of this Part, the Ship-source Oil Pollution Fund is liable in relation to oil for any kind of loss, damage, costs or expenses — including liability for economic loss caused by oil pollution suffered by persons whose property has not been polluted, but not including liability for loss in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention — for the matters referred to in sections 51, 71, 74.24 and 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention, if (b) subsection 101(1.1) of the Marine Liability
Act is replaced by the following:
Additional liability of Ship-source Oil Pollution Fund (1.1) Subject to the other provisions of this Part, the Ship-source Oil Pollution Fund is liable for the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person in respect of measures taken under subsection 180(1) of the Canada Shipping Act, 2001 with respect to oil, or for loss or damage caused by those measures, if, by reason of the fact that the occurrence or series of occurrences for which those costs and expenses were incurred did not create a grave and imminent threat of causing oil pollution damage, neither the owner of a ship, the International Fund, the Supplementary Fund nor the HNS Fund is liable for those costs and expenses. (4) If subsection 42(1) of the other Act comes into force before subsection 722(1) of this Act, then the French version of that subsection 722(1) is replaced by the following: 722 (1) L’alinéa 102(1)a) de la même loi est remplacé par ce qui suit : a) d’une part, même avant d’avoir reçu la demande visée à l’article 103 ou 106.1, intenter une action réelle contre le navire qui fait l’objet de la demande ou à
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l’égard du produit de la vente de celui-ci déposé au tribunal; (5) If subsection 722(1) of this Act comes into
force before subsection 42(1) of the other Act, then paragraph 102(1)(a) of the Marine Liability Act, as enacted by that subsection 42(1), is replaced by the following: (a) the Administrator may, either before or after receiving a claim under section 103 or 106.1, commence an action in rem against the ship that is the subject of the claim, or against any proceeds of sale of the ship that have been paid into court; and (6) If subsection 722(1) of this Act and subsection
42(1) of the other Act come into force on the same day, then that subsection 722(1) is deemed to have come into force before that subsection 42(1) and subsection (5) applies as a consequence. (7) On the first day on which both subsection
43(1) of the other Act and subsection 723(1) of this Act are in force, subsection 103(1) of the Marine Liability Act is replaced by the following: Claims filed with Administrator 103 (1) In addition to any right against the Ship-source Oil Pollution Fund under section 101, a person may file a claim with the Administrator for the loss, damage, costs or expenses if the person has suffered loss or damage or incurred costs or expenses referred to in sections 51, 71, 74.24 and 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention in respect of any kind of loss, damage, costs or expenses arising out of actual or anticipated oil pollution damage, including economic loss caused by oil pollution suffered by persons whose property has not been polluted but not including loss in respect of damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention.
(8) On the first day on which both subsection
43(2) of the other Act and subsection 723(3) of this Act are in force, (a) subsection 103(3) of the Marine Liability
Act is replaced by the following:
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Exception (3) Subsections (1) and (1.1) do not apply to a response organization referred to in paragraph 51(1)(a), 71(1)(a), 74.24(1)(a) or 77(1)(b) or to a person in a state other than Canada. (b) subsection 106.1(6) of the Marine Liability
Act is replaced by the following:
Exception (6) Subsection (1) does not apply to a response organization referred to in paragraph 51(1)(a), 71(1)(a), 74.24(1)(a) or 77(1)(b) or to a person in a state other than Canada. (9) On the first day on which both section 31 of the other Act and section 725 of this Act are in force, paragraph 106.1(1)(b) of the Marine Liability Act is replaced by the following: (b) the claim is the first one that the claimant has
filed — other than one in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention — in respect of a given occurrence for loss, damage, costs or expenses referred to in paragraph (a) and does not exceed $35,000 or, if any other amount is fixed by regulations made under paragraph 106.8(b), that amount; and (10) On the first day on which both subsection 45(1) of the other Act and section 725 of this Act are in force, paragraph 106.3(5)(a) of the Marine Liability Act is replaced by the following: (a) the claimant is precluded from pursuing any rights — except for economic loss referred to in subsection 103(1) — that they may have had, except in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention, against the Ship-source Oil Pollution Fund or any person in respect of matters referred to in sections 51, 71, 74.24 and 77, subsections 101(1.1) and 103(1.1), Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention in relation to the occurrence to which the payment relates;
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 PART 4 Various Measures DIVISION 23 Marine Liability Act Coordinating Amendments Section 746
(11) On the first day on which both subsection
45(2) of the other Act and section 725 of this Act are in force, (a) paragraph 106.3(5)(b) of the Marine Liability Act is replaced by the following: (b) the Administrator is, to the extent of the payment to the claimant, subrogated to any of the claimant’s rights for any part of that payment that may be recovered from the owner of the ship, the International Fund, the Supplementary Fund, the HNS Fund or any other person liable. (b) subsection 106.3(6) of the Marine Liability
Act is replaced by the following:
Recovery of amount of payment (6) If the Administrator directs a payment to be made under subsection (4), he or she shall take all reasonable measures to recover the part of the payment referred to in paragraph (5)(b) and, for that purpose, may commence an action in the Administrator’s or the claimant’s name, including a claim against the fund of the owner of a ship established under the Civil Liability Convention or the Hazardous and Noxious Substances Convention and may enforce any security provided to or enforceable by the claimant. (12) If section 728 of this Act comes into force before section 48 of the other Act, then that section 48 is repealed. (13) If section 728 of this Act comes into force on the same day as section 48 of the other Act, then that section 48 is deemed to have come into force before that section 728. (14) If subsection 50(5) of the other Act comes into force before subsection 734(1) of this Act, then, on the day on which that subsection 734(1) comes into force, subsection 117.2(4) of the Marine Liability Act is replaced by the following:
Administrator’s liability (4) The Administrator is liable for any financial loss to the International Fund, the Supplementary Fund or the HNS Fund, as the case may be, as a result of a failure to communicate information under subsection (1) or (3). (15) If subsection 734(1) of this Act comes into force before subsection 50(5) of the other Act,
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 PART 4 Various Measures DIVISION 23 Marine Liability Act Coordinating Amendments Sections 746-747
then that subsection 50(5) is replaced by the following: (5) Subsection 117.2(4) of the Act is replaced by the following:
Administrator’s liability (4) The Administrator is liable for any financial loss to
the International Fund, the Supplementary Fund or the HNS Fund, as the case may be, as a result of a failure to communicate information under subsection (1) or (3). (16) If subsection 734(1) of this Act comes into force on the same day as subsection 50(5) of the other Act, then that subsection 50(5) is deemed to have come into force before that subsection 734(1) and subsection (14) applies as a consequence. (17) On the first day on which both section 53 of the other Act and subsection 745(1) of this Act are in force, section 131 of the Marine Liability Act is replaced by the following:
Contraventions 131 Every person or ship that contravenes subsection 55(1) or (2), 73(1) or (2), 74.28(1) or (2), 128(2) or 129(6) or (7) or regulations made under section 39 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Coming into Force Order in council 747 The provisions of this Division, other than
sections 713 to 730, subsection 731(1), sections 732 and 733, subsections 734(1) and 735(1) and (3), sections 736 to 742, subsections 743(1), 744(1) and 745(1) and section 746, come into force on a day to be fixed by order of the Governor in Council.
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
SCHEDULE 1 (Section 122)
M Tariff Item
Description of Goods
Init
0204.22.00
--Other cuts with bone in
Fre
0511.99.00
--Other
Fre
0713.90.00
-Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
0810.20.00
-Raspberries, blackberries, mulberries and loganberries
Fre
0810.40.00
-Cranberries, bilberries and other fruits of the genus Vaccinium
Fre
1106.10.00
-Of the dried leguminous vegetables of heading 07.13
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
2009.11.00
--Frozen
Fre
2009.19.00
--Other
Fre
2207.10.00
-Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
2917.19.00
--Other
Fre
3302.10.00
-Of a kind used in the food or drink industries
Fre
3506.91.00
--Adhesives based on polymers of headings 39.01 to 39.13 or on rubber
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
3701.30.00
-Other plates and film, with any side exceeding 255 mm
Fre
3701.99.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
3707.90.00
-Other
Fre
3901.10.00
-Polyethylene having a specific gravity of less than 0.94
Fre
3901.20.00
-Polyethylene having a specific gravity of 0.94 or more
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
3902.90.00
-Other
Fre
3909.20.00
-Melamine resins
Fre
3923.10.00
-Boxes, cases, crates and similar articles
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
4105.10.00
-In the wet state (including wet-blue)
Fre
4106.21.00
--In the wet state (including wet-blue)
Fre
4106.31.00
--In the wet state (including wet-blue)
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
4203.21.00
--Specially designed for use in sports
Fre
4408.10.00
-Coniferous
Fre
4408.90.00
-Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
4412.10.00
-Of bamboo
Fre
4412.94.00
--Blockboard, laminboard and battenboard
Fre
5106.10.00
-Containing 85% or more by weight of wool
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5107.10.00
-Containing 85% or more by weight of wool
Fre
5107.20.00
-Containing less than 85% by weight of wool
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5111.11.00
--Of a weight not exceeding 300 g/m²
Fre
5204.11.00
--Containing 85% or more by weight of cotton
Fre
5205.11.00
--Measuring 714.29 decitex or more (not exceeding 14 metric number)
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5205.12.00
--Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
Fre
5205.13.00
--Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
Fre
5205.14.00
--Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5205.21.00
--Measuring 714.29 decitex or more (not exceeding 14 metric number)
Fre
5205.22.00
--Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
Fre
5205.23.00
--Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5205.24.00
--Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
Fre
5205.31.00
--Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
Fre
5205.32.00
--Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5205.41.00
--Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
Fre
5205.42.00
--Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
Fre
5210.49.00
--Other fabrics
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5211.12.00
--3-thread or 4-thread twill, including cross twill
Fre
5211.20.00
-Bleached
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5211.32.00
--3-thread or 4-thread twill, including cross twill
Fre
5211.41.00
--Plain weave
Fre
5211.43.00
--Other fabrics of 3-thread or 4-thread twill, including cross twill
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5211.52.00
--3-thread or 4-thread twill, including cross twill
Fre
5212.11.00
--Unbleached
Fre
5212.12.00
--Bleached
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5212.13.00
--Dyed
Fre
5212.14.00
--Of yarns of different colours
Fre
5212.15.00
--Printed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5212.21.00
--Unbleached
Fre
5212.22.00
--Bleached
Fre
5212.23.00
--Dyed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5212.24.00
--Of yarns of different colours
Fre
5212.25.00
--Printed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5308.90.00
-Other
Fre
5402.11.00
--Of aramids
Fre
5402.19.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5402.20.00
-High tenacity yarn of polyesters, whether or not textured
Fre
5402.31.00
--Of nylon or other polyamides, measuring per single yarn not more than 50 tex
Fre
5402.32.00
--Of nylon or other polyamides, measuring per single yarn more than 50 tex
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5402.33.00
--Of polyesters
Fre
5402.34.00
--Of polypropylene
Fre
5402.51.00
--Of nylon or other polyamides
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5402.62.00
--Of polyesters
Fre
5407.10.00
-Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters
Fre
5407.30.00
-Fabrics specified in Note 9 to Section XI
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5407.41.00
--Unbleached or bleached
Fre
5407.42.00
--Dyed
Fre
5407.52.00
--Dyed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5407.61.10
---Solely of polyester single yarns measuring not less than 75 decitex but not more than 80 decitex, having 24 filaments per yarn and a twist of 900 or more turns per metre
Fre
5407.61.90
---Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5407.69.00
--Other
Fre
5407.73.00
--Of yarns of different colours
Fre
5407.82.00
--Dyed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5407.91.00
--Unbleached or bleached
Fre
5407.94.00
--Printed
Fre
5408.22.20
---Of cuprammonium rayon
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5408.22.90
---Other
Fre
5408.23.10
---Of cuprammonium rayon
Fre
5408.23.90
---Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5408.24.10
---Of cuprammonium rayon
Fre
5408.24.90
---Other
Fre
5508.10.00
-Of synthetic staple fibres
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5509.12.00
--Multiple (folded) or cabled yarn
Fre
5509.21.00
--Single yarn
Fre
5509.22.00
--Multiple (folded) or cabled yarn
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5509.32.00
--Multiple (folded) or cabled yarn
Fre
5509.41.00
--Single yarn
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5509.52.00
--Mixed mainly or solely with wool or fine animal hair
Fre
5509.53.00
--Mixed mainly or solely with cotton
Fre
5510.11.00
--Single yarn
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5510.12.00
--Multiple (folded) or cabled yarn
Fre
5510.20.00
-Other yarn, mixed mainly or solely with wool or fine animal hair
Fre
5510.30.00
-Other yarn, mixed mainly or solely with cotton
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5512.11.00
--Unbleached or bleached
Fre
5512.19.00
--Other
Fre
5512.21.00
--Unbleached or bleached
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5512.29.00
--Other
Fre
5512.91.00
--Unbleached or bleached
Fre
5512.99.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5513.11.00
--Of polyester staple fibres, plain weave
Fre
5513.12.00
--3-thread or 4-thread twill, including cross twill, of polyester staple fibres
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5513.13.00
--Other woven fabrics of polyester staple fibres
Fre
5513.23.00
--Other woven fabrics of polyester staple fibres
Fre
5513.31.00
--Of polyester staple fibres, plain weave
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5513.39.00
--Other woven fabrics
Fre
5513.41.00
--Of polyester staple fibres, plain weave
Fre
5514.23.00
--Other woven fabrics of polyester staple fibres
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5514.43.00
--Other woven fabrics of polyester staple fibres
Fre
5514.49.00
--Other woven fabrics
Fre
5515.11.00
--Mixed mainly or solely with viscose rayon staple fibres
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5515.19.00
--Other
Fre
5515.21.00
--Mixed mainly or solely with man-made filaments
Fre
5515.29.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5515.91.00
--Mixed mainly or solely with man-made filaments
Fre
5515.99.00
--Other
Fre
5516.12.00
--Dyed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5516.13.00
--Of yarns of different colours
Fre
5516.14.00
--Printed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5516.21.00
--Unbleached or bleached
Fre
5516.23.00
--Of yarns of different colours
Fre
5516.24.00
--Printed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5516.91.00
--Unbleached or bleached
Fre
5516.94.00
--Printed
Fre
5602.10.00
-Needleloom felt and stitch-bonded fibre fabrics
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5602.21.00
--Of wool or fine animal hair
Fre
5602.90.00
-Other
Fre
5604.90.00
-Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5811.00.00
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.
Fre
5901.10.00
-Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like
Fre
5903.10.10
---Textile fabrics not containing man-made fibres
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5903.10.20
---Textile fabrics containing man-made fibres
Fre
5903.20.10
---Textile fabrics not containing man-made fibres
Fre
5903.20.20
---Textile fabrics containing man-made fibres
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5903.90.20
---Textile fabrics containing man-made fibres
Fre
5906.10.00
-Adhesive tape of a width not exceeding 20 cm
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5906.91.00
--Knitted or crocheted
Fre
5906.99.10
---Textile fabrics not containing man-made fibres
Fre
5906.99.20
---Textile fabrics containing man-made fibres
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5907.00.10
---Textile fabrics otherwise impregnated, coated or covered
Fre
5911.10.00
-Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)
Fre
5911.20.00
-Bolting cloth, whether or not made up
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
5911.40.00
-Straining cloth of a kind used in oil presses or the like, including that of human hair
Fre
6001.10.00
-“Long pile” fabrics
Fre
6001.29.00
--Of other textile materials
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6001.92.00
--Of man-made fibres
Fre
6001.99.00
--Of other textile materials
Fre
6002.40.00
-Containing by weight 5% or more of elastomeric yarn but not containing rubber thread
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6002.90.00
-Other
Fre
6003.10.00
-Of wool or fine animal hair
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6003.20.00
-Of cotton
Fre
6003.30.00
-Of synthetic fibres
Fre
6003.40.00
-Of artificial fibres
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6003.90.00
-Other
Fre
6004.10.00
-Containing by weight 5% or more of elastomeric yarn but not containing rubber thread
Fre
6004.90.00
-Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6005.21.00
--Unbleached or bleached
Fre
6005.22.00
--Dyed
Fre
6005.23.00
--Of yarns of different colours
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6005.24.00
--Printed
Fre
6005.36.00
--Other, unbleached or bleached
Fre
6005.37.00
--Other, dyed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6005.38.00
--Other, of yarns of different colours
Fre
6005.39.00
--Other, printed
Fre
6005.41.00
--Unbleached or bleached
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6005.42.00
--Dyed
Fre
6005.43.00
--Of yarns of different colours
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6005.44.00
--Printed
Fre
6005.90.00
-Other
Fre
6006.23.20
---Circular knit, solely of cotton yarns measuring less than 100 decitex per single yarn (100 metric number or more per single yarn)
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6006.31.00
--Unbleached or bleached
Fre
6006.32.00
--Dyed
Fre
6006.33.00
--Of yarns of different colours
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6006.34.00
--Printed
Fre
6006.41.00
--Unbleached or bleached
Fre
6006.42.00
--Dyed
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6006.43.00
--Of yarns of different colours
Fre
6006.44.00
--Printed
Fre
6006.90.00
-Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6209.90.00
-Of other textile materials
Fre
6211.33.00
--Of man-made fibres
18%
6217.10.00
-Accessories
15%
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6217.90.00
-Parts
Fre
6302.53.00
--Of man-made fibres
18%
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
6402.12.00
--Ski-boots, cross-country ski footwear and snowboard boots
Fre
6403.12.00
--Ski-boots, cross-country ski footwear and snowboard boots
Fre
7019.40.00
-Woven fabrics of rovings
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
7101.10.00
-Natural pearls
Fre
7101.22.00
--Worked
Fre
7304.41.00
--Cold-drawn or cold-rolled (cold-reduced)
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
7407.10.10
---Hollow profiles
Fre
7407.10.90
---Other
Fre
7407.21.20
---Hollow profiles
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
7407.29.00
--Other
Fre
7408.11.10
---Not exceeding 9.5 mm
Fre
7408.11.30
---Exceeding 12.7 mm
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
7607.20.00
-Backed
Fre
8102.95.00
--Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8111.00.00
Manganese and articles thereof, including waste and scrap.
Fre
8410.11.00
--Of a power not exceeding 1,000 kW
Fre
8410.12.00
--Of a power exceeding 1,000 kW but not exceeding 10,000 kW
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8410.13.00
--Of a power exceeding 10,000 kW
Fre
8410.90.00
-Parts, including regulators
Fre
8411.82.00
--Of a power exceeding 5,000 kW
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8413.70.00
-Other centrifugal pumps
Fre
8415.90.30
---Chassis, chassis bases or outer cabinets
Fre
8415.90.90
---Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8421.31.00
--Intake air filters for internal combustion engines
Fre
8427.20.10
---Rider-type, counterbalanced fork-lift trucks
Fre
8461.50.10
---Numerically controlled
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8461.50.90
---Other
Fre
8462.91.90
---Other
Fre
8462.99.10
---Numerically controlled
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8476.89.00
--Other
Fre
8477.80.00
-Other machinery
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8482.99.10
---Inner or outer races or rings
Fre
8502.39.00
--Other
Fre
8508.70.00
-Parts
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8517.69.00
--Other
Fre
8518.29.00
--Other
Fre
8518.30.90
---Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8518.40.00
-Audio-frequency electric amplifiers
Fre
8518.90.00
-Parts
Fre
8519.81.00
--Using magnetic, optical or semiconductor media
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8519.89.00
--Other
Fre
8521.90.00
-Other
Fre
8523.29.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8523.41.00
--Unrecorded
Fre
8523.49.00
--Other
Fre
8523.51.00
--Solid-state non-volatile storage devices
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8523.59.00
--Other
Fre
8523.80.00
-Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8527.12.00
--Pocket-size radio cassette-players
Fre
8527.13.00
--Other apparatus combined with sound recording or reproducing apparatus
Fre
8527.91.00
--Combined with sound recording or reproducing apparatus
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8527.92.00
--Not combined with sound recording or reproducing apparatus but combined with a clock
Fre
8527.99.00
--Other
Fre
8528.49.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8528.71.00
--Not designed to incorporate a video display or screen
Fre
8529.90.10
---Printed circuit assemblies
Fre
8529.90.60
---Other parts of goods of heading 85.25 or 85.27, excluding parts of cellular telephones
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8531.90.00
-Parts
Fre
8536.50.10
---Motor starters
Fre
8536.50.90
---Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8539.39.00
--Other
Fre
8544.60.00
-Other electric conductors, for a voltage exceeding 1,000 V
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
8802.60.00
-Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Fre
9001.90.00
-Other
Fre
9002.19.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
9002.20.00
-Filters
Fre
9002.90.00
-Other
Fre
9010.50.00
-Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
9014.10.00
-Direction finding compasses
Fre
9014.80.00
-Other instruments and appliances
Fre
9015.80.00
-Other instruments and appliances
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
9025.80.00
-Other instruments
Fre
9027.80.00
-Other instruments and apparatus
Fre
9028.90.00
-Parts and accessories
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
9506.11.00
--Skis
Fre
9506.32.00
--Balls
Fre
9506.39.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
9506.62.00
--Inflatable
Fre
9506.69.00
--Other
Fre
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
Init
9506.91.00
--Articles and equipment for general physical exercise, gymnastics or athletics
Fre
9506.99.00
--Other
Fre
9985.00.00
Clerical or ecclesiastical garments, vestments or accessories (including footwear and headgear) and parts thereof of Chapter 61, 62, 64 or 65; furnishing articles of Chapter 63 for decorating religious buildings
7.5
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1
M Tariff Item
Description of Goods
2015-2016-2017-2018
Init
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
ANNEXE 1 (article 122)
Numéro tarifaire
Dénomination des marchandises
Ta
0204.22.00
--En autres morceaux non désossés
En
0511.99.00
--Autres
En
0713.90.00
-Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
0810.20.00
-Framboises, mûres de ronce ou de mûrier et mûres-framboises
En
0810.40.00
-Airelles, myrtilles et autres fruits du genre Vaccinium
En
1106.10.00
-Des légumes à cosse secs du no 07.13
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
2009.11.00
--Congelés
En
2009.19.00
--Autres
En
2207.10.00
-Alcool éthylique non dénaturé d’un titre alcoométrique volumique de 80 % vol ou plus
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
2917.19.00
--Autres
En
3302.10.00
-Des types utilisés pour les industries alimentaires ou des boissons
En
3506.91.00
--Adhésifs à base de polymères des nos 39.01 à 39.13 ou de caoutchouc
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
3701.30.00
-Autres plaques et films dont la dimension d’au moins un côté excède 255 mm
En
3701.99.00
--Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
3707.90.00
-Autres
En
3901.10.00
-Polyéthylène d’une densité inférieure à 0,94
En
3901.20.00
-Polyéthylène d’une densité égale ou supérieure à 0,94
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
3902.90.00
-Autres
En
3909.20.00
-Résines mélaminiques
En
3923.10.00
-Boîtes, caisses, casiers et articles similaires
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
4105.10.00
-À l’état humide (y compris « wet-blue »)
En
4106.21.00
--À l’état humide (y compris « wet-blue »)
En
4106.31.00
--À l’état humide (y compris « wet-blue »)
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
4203.21.00
--Spécialement conçus pour la pratique de sports
En
4408.10.00
-De conifères
En
4408.90.00
-Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
4412.10.00
-En bambou
En
4412.94.00
--A âme panneautée, lattée ou lamellée
En
5106.10.00
-Contenant au moins 85 % en poids de laine
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5107.10.00
-Contenant au moins 85 % en poids de laine
En
5107.20.00
-Contenant moins de 85 % en poids de laine
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5111.11.00
--D’un poids n’excédant pas 300 g/m²
En
5204.11.00
--Contenant au moins 85 % en poids de coton
En
5205.11.00
--Titrant 714,29 décitex ou plus (n’excédant pas 14 numéros métriques)
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5205.12.00
--Titrant moins de 714,29 décitex mais pas moins de 232,56 décitex (excédant 14 numéros métriques mais n’excédant pas 43 numéros métriques)
En
5205.13.00
--Titrant moins de 232,56 décitex mais pas moins de 192,31 décitex (excédant 43 numéros métriques mais n’excédant pas 52 numéros métriques)
En
5205.14.00
--Titrant moins de 192,31 décitex mais pas moins de 125 décitex (excédant 52 numéros métriques mais n’excédant pas 80 numéros métriques)
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5205.21.00
--Titrant 714,29 décitex ou plus (n’excédant pas 14 numéros métriques)
En
5205.22.00
--Titrant moins de 714,29 décitex mais pas moins de 232,56 décitex (excédant 14 numéros métriques mais n’excédant pas 43 numéros métriques)
En
5205.23.00
--Titrant moins de 232,56 décitex mais pas moins de 192,31 décitex (excédant 43 numéros métriques mais n’excédant pas 52 numéros métriques)
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5205.24.00
--Titrant moins de 192,31 décitex mais pas moins de 125 décitex (excédant 52 numéros métriques mais n’excédant pas 80 numéros métriques)
En
5205.31.00
--Titrant en fils simples 714,29 décitex ou plus (n’excédant pas 14 numéros métriques en fils simples)
En
5205.32.00
--Titrant en fils simples moins de 714,29 décitex mais pas moins de 232,56 décitex (excédant 14 numéros métriques mais n’excédant pas 43 numéros métriques en fils simples)
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5205.41.00
--Titrant en fils simples 714,29 décitex ou plus (n’excédant pas 14 numéros métriques en fils simples)
En
5205.42.00
--Titrant en fils simples moins de 714,29 décitex mais pas moins de 232,56 décitex (excédant 14 numéros métriques mais n’excédant pas 43 numéros métriques en fils simples)
En
5210.49.00
--Autres tissus
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5211.12.00
--À armure sergé, y compris le croisé, dont le rapport d’armure n’excède pas 4
En
5211.20.00
-Blanchis
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5211.32.00
--À armure sergé, y compris le croisé, dont le rapport d’armure n’excède pas 4
En
5211.41.00
--À armure toile
En
5211.43.00
--Autres tissus à armure sergé, y compris le croisé, dont le rapport d’armure n’excède pas 4
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5211.52.00
--À armure sergé y compris le croisé, dont le rapport d’armure n’excède pas 4
En
5212.11.00
--Écrus
En
5212.12.00
--Blanchis
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5212.13.00
--Teints
En
5212.14.00
--En fils de diverses couleurs
En
5212.15.00
--Imprimés
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5212.21.00
--Écrus
En
5212.22.00
--Blanchis
En
5212.23.00
--Teints
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5212.24.00
--En fils de diverses couleurs
En
5212.25.00
--Imprimés
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5308.90.00
-Autres
En
5402.11.00
--D’aramides
En
5402.19.00
--Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5402.20.00
-Fils à haute ténacité de polyesters, même texturés
En
5402.31.00
--De nylon ou d’autres polyamides, titrant en fils simples 50 tex ou moins
En
5402.32.00
--De nylon ou d’autres polyamides, titrant en fils simples plus de 50 tex
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5402.33.00
--De polyesters
En
5402.34.00
--De polypropylène
En
5402.51.00
--De nylon ou d’autres polyamides
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5402.62.00
--De polyesters
En
5407.10.00
-Tissus obtenus à partir de fils à haute ténacité de nylon ou d’autres polyamides ou de polyesters
En
5407.30.00
-Tissus visés à la Note 9 de la Section XI
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5407.41.00
--Écrus ou blanchis
En
5407.42.00
--Teints
En
5407.52.00
--Teints
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5407.61.10
---Uniquement de fils simples de polyesters, titrant pas moins de 75 décitex mais pas plus de 80 décitex, ayant 24 filaments par fils et d’une torsion de 900 tours ou plus par mètre
En
5407.61.90
---Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5407.69.00
--Autres
En
5407.73.00
--En fils de diverses couleurs
En
5407.82.00
--Teints
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5407.91.00
--Écrus ou blanchis
En
5407.94.00
--Imprimés
En
5408.22.20
---De rayonne cupro-ammoniacale
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5408.22.90
---Autres
En
5408.23.10
---De rayonne cupro-ammoniacale
En
5408.23.90
---Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5408.24.10
---De rayonne cupro-ammoniacale
En
5408.24.90
---Autres
En
5508.10.00
-De fibres synthétiques discontinues
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5509.12.00
--Retors ou câblés
En
5509.21.00
--Simples
En
5509.22.00
--Retors ou câblés
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5509.32.00
--Retors ou câblés
En
5509.41.00
--Simples
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5509.52.00
--Mélangées principalement ou uniquement avec de la laine ou des poils fins
En
5509.53.00
--Mélangées principalement ou uniquement avec du coton
En
5510.11.00
--Simples
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5510.12.00
--Retors ou câblés
En
5510.20.00
-Autres fils, mélangés principalement ou uniquement avec de la laine ou des poils fins
En
5510.30.00
-Autres fils, mélangés principalement ou uniquement avec du coton
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5512.11.00
--Écrus ou blanchis
En
5512.19.00
--Autres
En
5512.21.00
--Écrus ou blanchis
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5512.29.00
--Autres
En
5512.91.00
--Écrus ou blanchis
En
5512.99.00
--Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5513.11.00
--En fibres discontinues de polyester, à armure toile
En
5513.12.00
--En fibres discontinues de polyester, à armure sergé, y compris le croisé, dont le rapport d’armure n’excède pas 4
En
5513.13.00
--Autres tissus de fibres discontinues de polyester En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
5513.23.00
--Autres tissus de fibres discontinues de polyester En
5513.31.00
--En fibres discontinues de polyester, à armure toile
2015-2016-2017-2018
Ta
En
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5513.39.00
--Autres tissus
En
5513.41.00
--En fibres discontinues de polyester, à armure toile
En
5514.23.00
--Autres tissus de fibres discontinues de polyester En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
5514.43.00
--Autres tissus de fibres discontinues de polyester En
5514.49.00
--Autres tissus
En
5515.11.00
--Mélangées principalement ou uniquement avec des fibres discontinues de rayonne viscose
En
2015-2016-2017-2018
Ta
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5515.19.00
--Autres
En
5515.21.00
--Mélangées principalement ou uniquement avec des filaments synthétiques ou artificiels
En
5515.29.00
--Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5515.91.00
--Mélangés principalement ou uniquement avec des filaments synthétiques ou artificiels
En
5515.99.00
--Autres
En
5516.12.00
--Teints
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5516.13.00
--En fils de diverses couleurs
En
5516.14.00
--Imprimés
En
5516.21.00
--Écrus ou blanchis
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5516.23.00
--En fils de diverses couleurs
En
5516.24.00
--Imprimés
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5516.91.00
--Écrus ou blanchis
En
5516.94.00
--Imprimés
En
5602.10.00
-Feutres aiguilletés et produits cousus-tricotés
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5602.21.00
--De laine ou de poils fins
En
5602.90.00
-Autres
En
5604.90.00
-Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5811.00.00
Produits textiles matelassés en pièces, constitués d’une ou plusieurs couches de matières textiles associées à une matière de rembourrage par piqûre, capitonnage ou autre cloisonnement, autres que les broderies du no 58.10.
En
5901.10.00
-Tissus enduits de colle ou de matières amylacées, des types utilisés pour la reliure, le cartonnage, la gainerie ou usages similaires
En
5903.10.10
---Tissus ne contenant pas de fibres synthétiques ou artificielles
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5903.10.20
---Tissus contenant des fibres synthétiques ou artificielles
En
5903.20.10
---Tissus ne contenant pas de fibres synthétiques ou artificielles
En
5903.20.20
---Tissus contenant des fibres synthétiques ou artificielles
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5903.90.20
---Tissus contenant des fibres synthétiques ou artificielles
En
5906.10.00
-Rubans adhésifs d’une largeur n’excédant pas 20 cm
En
5906.91.00
--De bonneterie
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5906.99.10
---Tissus ne contenant pas de fibres synthétiques ou artificielles
En
5906.99.20
---Tissus contenant des fibres synthétiques ou artificielles
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5907.00.10
---Autres tissus imprégnés, enduits ou recouverts
En
5911.10.00
-Tissus, feutres et tissus doublés de feutre, combinés avec une ou plusieurs couches de caoutchouc, de cuir ou d’autres matières, des types utilisés pour la fabrication de garnitures de cardes, et produits analogues pour d’autres usages techniques, y compris les rubans de velours, imprégnés de caoutchouc, pour le recouvrement des ensouples
En
5911.20.00
-Gazes et toiles à bluter, même confectionnées
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
5911.40.00
-Étreindelles et tissus épais des types utilisés sur des presses d’huilerie ou pour des usages techniques analogues, y compris ceux en cheveux
En
6001.10.00
-Étoffes dites « à longs poils »
En
6001.29.00
--D’autres matières textiles
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6001.92.00
--De fibres synthétiques ou artificielles
En
6001.99.00
--D’autres matières textiles
En
6002.40.00
-Contenant en poids 5 % ou plus de fils d’élastomères mais ne contenant pas de fils de caoutchouc
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6002.90.00
-Autres
En
6003.10.00
-De laine ou de poils fins
En
6003.20.00
-De coton
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6003.30.00
-De fibres synthétiques
En
6003.40.00
-De fibres artificielles
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6003.90.00
-Autres
En
6004.10.00
-Contenant en poids 5 % ou plus de fils d’élastomères mais ne contenant pas de fils de caoutchouc
En
6004.90.00
-Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6005.21.00
--Écrues ou blanchies
En
6005.22.00
--Teintes
En
6005.23.00
--En fils de diverses couleurs
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6005.24.00
--Imprimées
En
6005.36.00
--Autres, écrues ou blanchies
En
6005.37.00
--Autres, teintes
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6005.38.00
--Autres, en fils de diverses couleurs
En
6005.39.00
--Autres, imprimées
En
6005.41.00
--Écrues ou blanchies
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6005.42.00
--Teintes
En
6005.43.00
--En fils de diverses couleurs
En
6005.44.00
--Imprimées
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6005.90.00
-Autres
En
6006.23.20
---Tricot circulaire, uniquement de fils de coton titrant en fils simples moins de 100 décitex (100 numéros métriques ou plus en fils simple)
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6006.31.00
--Écrues ou blanchies
En
6006.32.00
--Teintes
En
6006.33.00
--En fils de diverses couleurs
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6006.34.00
--Imprimées
En
6006.41.00
--Écrues ou blanchies
En
6006.42.00
--Teintes
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6006.43.00
--En fils de diverses couleurs
En
6006.44.00
--Imprimées
En
6006.90.00
-Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6209.90.00
-D’autres matières textiles
En
6211.33.00
--De fibres synthétiques ou artificielles
6217.10.00
-Accessoires
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
6217.90.00
-Parties
En
6302.53.00
--De fibres synthétiques ou artificielles
6402.12.00
--Chaussures de ski et chaussures pour le surf
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
des neiges
6403.12.00
--Chaussures de ski et chaussures pour le surf des neiges
En
7019.40.00
-Tissus de stratifils (rovings)
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
7101.10.00
-Perles fines
En
7101.22.00
--Travaillées
En
7304.41.00
--Étirés ou laminés à froid
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
7407.10.10
---Profilés creux
En
7407.10.90
---Autres
En
7407.21.20
---Profilés creux
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
7407.29.00
--Autres
En
7408.11.10
---N’excédant pas 9,5 mm
En
7408.11.30
---Excédant 12,7 mm
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
7607.20.00
-Sur support
En
8102.95.00
--Barres, autres que celles simplement obtenues par frittage, profilés, tôles, bandes et feuilles
En
8111.00.00
Manganèse et ouvrages en manganèse, y compris les déchets et débris.
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8410.11.00
--D’une puissance n’excédant pas 1 000 kW
En
8410.12.00
--D’une puissance excédant 1 000 kW mais n’excédant pas 10 000 kW
En
8410.13.00
--D’une puissance excédant 10 000 kW
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8410.90.00
-Parties, y compris les régulateurs
En
8411.82.00
--D’une puissance excédant 5 000 kW
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8413.70.00
-Autres pompes centrifuges
En
8415.90.30
---Châssis, cadres de châssis ou cabinets extérieurs
En
8415.90.90
---Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8421.31.00
--Filtres d’entrée d’air pour moteurs à allumage par étincelles ou par compression
En
8427.20.10
---Chariots-gerbeurs, autoporteurs, contrebalancés
En
8461.50.10
---À commande numérique
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8461.50.90
---Autres
En
8462.91.90
---Autres
En
8462.99.10
---À commande numérique
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8476.89.00
--Autres
En
8477.80.00
-Autres machines et appareils
En
8482.99.10
---Bagues à billes ou anneaux intérieurs ou extérieurs
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8502.39.00
--Autres
En
8508.70.00
-Parties
En
8517.69.00
--Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8518.29.00
--Autres
En
8518.30.90
---Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8518.40.00
-Amplificateurs électriques d’audio-fréquence
En
8518.90.00
-Parties
En
8519.81.00
--Utilisant un support magnétique, optique ou à semi-conducteur
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8519.89.00
--Autres
En
8521.90.00
-Autres
En
8523.29.00
--Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8523.41.00
--Non enregistrés
En
8523.49.00
--Autres
En
8523.51.00
--Dispositifs de stockage rémanent des données à base de semi-conducteurs
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8523.59.00
--Autres
En
8523.80.00
-Autres
En
8527.12.00
--Radiocassettes de poche
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8527.13.00
--Autres appareils combinés à un appareil d’enregistrement ou de reproduction du son
En
8527.91.00
--Combinés à un appareil d’enregistrement ou de reproduction du son
En
8527.92.00
--Non combinés à un appareil d’enregistrement ou de reproduction du son mais combinés à un
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
appareil d’horlogerie
8527.99.00
--Autres
En
8528.49.00
--Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8528.71.00
--Non conçus pour incorporer un dispositif d’affichage ou un écran vidéo
En
8529.90.10
---Assemblages de circuits imprimés
En
8529.90.60
---Autres parties des marchandises de la position 85.25 ou 85.27, à l’exception des parties de téléphones cellulaires
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8531.90.00
-Parties
En
8536.50.10
---Démarreurs de moteurs
En
8536.50.90
---Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
8539.39.00
--Autres
En
8544.60.00
-Autres conducteurs électriques, pour tensions excédant 1 000 V
En
8802.60.00
-Véhicules spatiaux (y compris les satellites) et leurs véhicules lanceurs et véhicules sous-orbitaux
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
9001.90.00
-Autres
En
9002.19.00
--Autres
En
9002.20.00
-Filtres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
9002.90.00
-Autres
En
9010.50.00
-Autres appareils et matériel pour laboratoires photographiques ou cinématographiques; négatoscopes
En
9014.10.00
-Boussoles, y compris les compas de navigation
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
9014.80.00
-Autres instruments et appareils
En
9015.80.00
-Autres instruments et appareils
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
9025.80.00
-Autres instruments
En
9027.80.00
-Autres instruments et appareils
En
9028.90.00
-Parties et accessoires
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
9506.11.00
--Skis
En
9506.32.00
--Balles
En
9506.39.00
--Autres
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
9506.62.00
--Gonflables
En
9506.69.00
--Autres
En
9506.91.00
--Articles et matériel pour la culture physique, la gymnastique ou l’athlétisme
En
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 1 (French)
Numéro tarifaire
Dénomination des marchandises
Ta
9506.99.00
--Autres
En
9985.00.00
Les vêtements ou les accessoires ecclésiastiques ou de clergé (y compris les chaussures et les couvre-chefs) ainsi que leurs parties des Chapitres 61, 62, 64 ou 65; articles d’ameublement du Chapitre 63 pour décorer les édifices religieux
7,5
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2
SCHEDULE 2 (Section 383)
SCHEDULE 1 (Subsections 2(1) and 45(1), (3) and (4))
Names of First Nations that Have S Province
First
Ontario
Alde Algo Anim Beau Big G Big I Bing Brun Chap Chip Chip Chip Chip Doki Fort Gard Henv Hiaw Long Mag Matt M’Ch Miss Moo Nipi Rain Saug Scug Serp Shaw Shes Tem Was Wiik Whit
Quebec
Innu Listu Mon Oda Prem
Nova Scotia
Mem Paq’
New Brunswick
King Mad Sain
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2
Province
First Woo
Manitoba
Brok Buff Chem Fish Fort Long Misi Nisic Norw Swa The
British Columbia
?Aki Aitch And Beec Burr Cam Chaw Chea Cow Ditid Fort Fort Hais Hom Iskut Katz Kitse Kitsu K’óm Kwa Kwa Lake Leq’ Low Lytto Mala Mats McL Metl Mou Mus Nak’ Nam Nan Nesk Okan Osoy Pavi Pene Pent Scow Seab Shus
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2
Province
First Shxw Shxw Skaw Skee Skow Song Soow Spla Squa Squi St. M Sts’a Stz’u Sum Tahl T’it’q Tsar Tsaw T’So Tzea We W Willi Yakw
Prince Edward Island Saskatchewan
Carr Cow Engl Flyin Geo Jam John Kahk Kinis Lac L Mist Mus One Pasq Saki Wah Whit Yello
Alberta
Alex Enoc Fort Fort Loon Siks Tsuu
Newfoundland and Labrador
Miaw
Yukon Northwest Territories
K’at’
Nunavut
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2
SCHEDULE 2 (Subsections 45(2), (3) and (4))
Names of First Nations and Comin Province
First Nation
Ontario
Big Island (also known as Anishnaabeg Bingwi Neyaashi Anishinaabek Chippewas of Georgina Island Chippewas of Rama (also known as Ch Dokis Henvey Inlet Long Lake No. 58 First Nation Magnetawan Mississauga Nipissing Band of Ojibways (also know Scugog (also known as Mississaugas o Shawanaga Temagami First Nation Wasauksing First Nation Whitefish Lake
Quebec
Première Nation des Abénakis de Wôli
Nova Scotia New Brunswick
Madawaska Maliseet First Nation
Manitoba
Brokenhead Ojibway Chemawawin Long Plain Misipawistik Cree Nation Nisichawayasihk Cree Nation Swan Lake The Pas (also known as Opaskwayak C Aitchelitz Beecher Bay Burrard Campbell River Chawathil Cheam Fort George (also known as Lheit-Lit’e Haisla Katzie Kitselas K’ómoks First Nation Kwantlen Kwaw-kwaw-Apilt First Nation Lake Cowichan First Nation Leq’á:mel (also known as Leqamel) Lower Nicola Malahat First Nation Matsqui McLeod Lake Metlakatla Musqueam Nak’azdli Nanoose Pavilion
British Colombia
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2
Province
First Nation Scowlitz Seabird Island Shuswap Shxwhá:y Village (also known as Sqay Shxw’ow’hamel Skawahlook Skowkale Songhees Soowahlie Squiala St. Mary’s Sts’ailes Stz’uminus Sumas Tsawout T’Sou-ke (also known as Tsouke) Tzeachten We Wai Kai (also known as Cape Mudg Williams Lake Yakweakwioose
Prince Edward Island Saskatchewan
Flying Dust John Smith (also known as Muskoday Kahkewistahaw Kinistin Mistawasis Muskeg Lake One Arrow Whitecap No. 94 Yellow Quill
Alberta Newfoundland and Labrador Miawpukek Yukon Northwest Territories Nunavut
2015-2016-2017-2018
Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2 (French)
ANNEXE 2 (article 383)
ANNEXE 1 (paragraphes 2(1) et 45(1), (3) et (4))
Noms des premières nations ayan Province
Première nation
Ontario
Alderville Algonquins of Pikwakana Bande d’Ojibways Nipissi Beausoleil Big Island (aussi connue s Bingwi Neyaashi Anishin Brunswick House Chippewas de Georgina I Chippewas de Kettle et St Chippewas de Rama (aus Chippewas de la Thames Dokis Fort William Garden River Henvey Inlet Long Lake No. 58 First Na Magnetawan M’Chigeeng First Nation Mississauga Moose Deer Point Première Nation anishina Première Nation Big Gras Première Nation des Cris Première Nation Hiawath Première Nation Mattaga Première Nation Saugeen Première Nation Shesheg Premières Nations Rainy Scugog (aussi connue so Serpent River Shawanaga Temagami First Nation Territoire non cédé Wiikw Wasauksing First Nation Whitefish Lake
Québec
Gouvernement des Micm Innue Essipit Montagnais du Lac St-Jea Odanak Première Nation des Abé
Nouvelle-Écosse
Membertou Nation micmaque Paqtnk
Nouveau-Brunswick
Kingsclear Madawaska Maliseet Firs Première Nation de Wood
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Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2 (French)
Province
Première nation Saint Mary’s
Manitoba
Brokenhead Ojibway Buffalo Point Chemawawin Fisher River Fort Alexander Long Plain Misipawistik Cree Nation Nisichawayasihk Cree Na Norway House Cree Natio Swan Lake The Pas (aussi connue so
Colombie-Britannique
?Akisq’nuk First Nation Aitchelitz Anderson Lake (aussi con Bande indienne des Splat Bande Iskut Beecher Bay Burrard Campbell River Chawathil Cheam Cowichan Tribes Fort George (aussi connu Haisla Homalco Katzie Kitselas Kitsumkalum K’ómoks First Nation Kwantlen Leq’á:mel (aussi connue s Lower Nicola Malahat First Nation Matsqui McLeod Lake Metlakatla Mount Currie Musqueam Nak’azdli Nanoose Neskonlith Okanagan Osoyoos Pavilion Penticton Première Nation de Fort N Première Nation de Lake Première Nation de Lytto Première Nation des Ditid Première Nation des Tsar Première Nation Kwawkw Première Nation Namgis Première Nation Titqet Scowlitz
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Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2 (French)
Province
Première nation Seabird Island Shuswap Shxwhá:y Village (aussi c Shxw’ow’hamel Skawahlook Skeetchestn Skowkale Songhees Soowahlie Squamish Squiala St. Mary’s Sts’ailes Stz’uminus Sumas Tahltan Tribu Penelakut Tsawout T’Sou-ke (aussi connue so Tzeachten We Wai Kai (aussi connue Williams Lake Yakweakwioose
Île-du-Prince-Édouard Saskatchewan
Bande indienne du lac La Carry The Kettle Cowessess English River First Nation Flying Dust George Gordon John Smith (aussi connue Kahkewistahaw Kinistin Mistawasis Muskeg Lake Nation crie James Smith One Arrow Pasqua Premières Nations Sakim Wahpeton Dakota Nation Whitecap No 94 Yellow Quill
Alberta
Alexis Nakota Sioux Fort McKay First Nation Nation crie Enoch Première Nation de Fort M Première Nation de la rivi Siksika Nation Tsuu T’ina
Terre-Neuve-et-Labrador
Miawpukek
Yukon Territoires du Nord-Ouest
Première Nation Katlodee
Nunavut
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Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2 (French)
ANNEXE 2 (paragraphes 45(2), (3) et (4))
Noms des premières nations et da fonciers Province
Première nation
Ontario
Bande d’Ojibways Nipissing (aussi c « Nipissing »)
Big Island (aussi connue sous le nom Naongashiing ») Bingwi Neyaashi Anishinaabek Chippewas de Georgina Island Chippewas de Rama (aussi connue Mnjikaning ») Dokis Henvey Inlet Long Lake No. 58 First Nation Magnetawan Mississauga Scugog (aussi connue sous le nom Island ») Shawanaga Temagami First Nation Wasauksing First Nation Whitefish Lake Québec
Première Nation des Abénakis de W
Nouvelle-Écosse Nouveau-Brunswick
Madawaska Maliseet First Nation
Manitoba
Brokenhead Ojibway Chemawawin Long Plain Misipawistik Cree Nation Nisichawayasihk Cree Nation Swan Lake The Pas (aussi connue sous le nom
Colombie-Britannique
Aitchelitz Beecher Bay Burrard Campbell River Chawathil Cheam Fort George (aussi connue sous les « Lheidli T’enneh ») Haisla Katzie Kitselas K’ómoks First Nation Kwantlen Leq’á:mel (aussi connue sous le nom Lower Nicola Malahat First Nation
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Chapter 27: Budget Implementation Act, 2018, No. 2 SCHEDULE 2 (French)
Province
Première nation Matsqui McLeod Lake Metlakatla Musqueam Nak’azdli Nanoose Pavilion Première Nation de Lake Cowichan Première Nation Kwawkwawapilt Scowlitz Seabird Island Shuswap Shxwhá:y Village (aussi connue sou Shxw’ow’hamel Skawahlook Skowkale Songhees Soowahlie Squiala St. Mary’s Sts’ailes Stz’uminus Sumas Tsawout T’Sou-ke (aussi connue sous le nom Tzeachten We Wai Kai (aussi connue sous le n Williams Lake Yakweakwioose
Île-du-Prince-Édouard Saskatchewan
Flying Dust John Smith (aussi connue sous le n Kahkewistahaw Kinistin Mistawasis Muskeg Lake One Arrow Whitecap No 94 Yellow Quill
Alberta Terre-Neuve-et-Labrador
Miawpukek
Yukon Territoires du Nord-Ouest Nunavut
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 26
An Act to amend the Export and Import Permits Act and the Criminal Code (amendments permitting the accession to the Arms Trade Treaty and other amendments)
ASSENTED TO DECEMBER 13, 2018 BILL C-47
SUMMARY This enactment amends the Export and Import Permits Act to (a) define the term “broker” and to establish a framework to control brokering that takes place in Canada and that is undertaken by Canadians outside Canada; (b) require that the Minister take into account certain considerations before issuing an export permit or a brokering permit; (c) authorize the making of regulations that set out additional mandatory considerations that the Minister is required to take into account before issuing an export permit or a brokering permit; (d) set May 31 as the date by which the Minister must table in both Houses of Parliament a report of the operations under the Act in the preceding year and a report on military exports in the preceding year; (e) increase the maximum fine for a summary conviction offence to $250,000; (f) replace the requirement that only countries with which Canada has an intergovernmental arrangement may be added to the Automatic Firearms Country Control List by a requirement that a country may be added to the list only on the recommendation of the Minister made after consultation with the Minister of National Defence; and (g) add a new purpose for which an article may be added to an Export Control List.
The enactment amends the Criminal Code to include, for interception of private communications purposes, the offence of brokering in the definition of “offence” in section 183.
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64-65-66-67 ELIZABETH II
CHAPTER 26 An Act to amend the Export and Import Permits Act and the Criminal Code (amendments permitting the accession to the Arms Trade Treaty and other amendments) [Assented to 13th December, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. E-19
Export and Import Permits Act Amendments to the Act 2004, c. 15, s. 52
1 The long title of the Export and Import Permits Act is replaced by the following: An Act respecting the export, transfer and brokering of goods and technology and the import of goods 2 The heading before section 2 of the French version of the Act is replaced by the following:
Définitions et interprétation 2004, c. 15, s. 53(2)
3 (1) The definition technology in subsection 2(1) of the Act is replaced by the following:
technology includes technical data, technical assistance and information necessary for the development, production or use of an article included in an Export Control List or a Brokering Control List; (technologie)
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(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
broker means to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1); (courtage) Brokering Control List means a list of goods and technology established under section 4.11; (liste des marchandises de courtage contrôlé) foreign country means a country other than Canada; (pays étranger) organization has the same meaning as in section 2 of the Criminal Code; (organisation)
(3) Section 2 of the Act is amended by adding the
following after subsection (1): Transaction — brokering (1.1) For the purpose of the definition broker, a transaction that relates to the movement of goods or technology includes a transaction that relates to its acquisition or disposition, and a transaction that relates to the movement of technology also includes a transaction that relates to the disclosure of its contents.
4 Subsection 3(1) of the Act is amended by striking out “or” at the end of paragraph (e), by adding “or” at the end of paragraph (f) and by adding the following after paragraph (f): (g) to facilitate the collection of information in respect of the exportation of goods that were, are, or are likely to be, the subject of trade investigations or trade disputes. 1995, c. 39, s. 171
5 Section 4.1 of the Act is replaced by the following:
Automatic Firearms Country Control List 4.1 The Governor in Council may, on the recommendation of the Minister made after consultation with the Minister of National Defence, establish a list of countries, to be called an Automatic Firearms Country Control List, to which the Governor in Council considers it appropriate to permit the export of any of the following that is
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included in an Export Control List, or any component or part of any such thing: (a) a prohibited firearm described in paragraph (c) or
(d) of the definition prohibited firearm in subsection 84(1) of the Criminal Code; (b) a prohibited weapon described in paragraph (b) of the definition prohibited weapon in that subsection; or (c) a prohibited device described in paragraph (a) or
(d) of the definition prohibited device in that subsection. Brokering Control List 4.11 (1) The Governor in Council may establish a list of
goods and technology, to be called a Brokering Control List, including in it any article that is included in an Export Control List the brokering of which the Governor in Council considers it necessary to control. Conditions (2) The description of any article set out in the Brokering
Control List may contain conditions that are based on approvals, classifications or determinations made by specified persons or specified government entities, including foreign government entities. For greater certainty, those conditions may differ from any conditions set out in the description of that article in the Export Control List.
1991, c. 28, s. 3
6 Section 6 of the Act is replaced by the following:
Amendment of lists 6 The Governor in Council may revoke, amend, vary or
re-establish any Area Control List, Automatic Firearms Country Control List, Brokering Control List, Export Control List or Import Control List.
2004, c. 15, s. 56
7 Subsection 7(1.01) of the Act is repealed.
8 The Act is amended by adding the following after section 7:
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Brokering permits 7.1 (1) The Minister may issue to any person or organization, on application by them, a permit to broker in relation to any goods or technology specified in the permit, subject to the terms and conditions specified in the permit or in the regulations. General permit to broker (2) Despite subsection (1), the Minister may, by order,
issue generally to all persons and organizations a general permit to broker in relation to any goods or technology specified in the permit, subject to any terms and conditions specified in the permit. Security considerations — export and brokering 7.2 In deciding whether to issue a permit under subsection 7(1) or 7.1(1), the Minister may, in addition to any other matter that the Minister may consider, take into consideration whether the goods or technology specified in the application for the permit may be used for a purpose prejudicial to the safety or interests of the State by being used to do anything referred to in paragraphs 3(1)(a) to (n) of the Security of Information Act.
Mandatory considerations — export and brokering 7.3 (1) In deciding whether to issue a permit under subsection 7(1) or 7.1(1) in respect of arms, ammunition, implements or munitions of war, the Minister shall take into consideration whether the goods or technology specified in the application for the permit (a) would contribute to peace and security or undermine it; and (b) could be used to commit or facilitate (i) a serious violation of international humanitarian law, (ii) a serious violation of international human
rights law, (iii) an act constituting an offence under international conventions or protocols relating to terrorism to which Canada is a party, (iv) an act constituting an offence under international conventions or protocols relating to transnational organized crime to which Canada is a party, or (v) serious acts of gender-based violence or serious acts of violence against women and children.
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Additional mandatory considerations (2) In deciding whether to issue a permit under subsection 7(1) or 7.1(1), the Minister shall also take into consideration the considerations specified in regulations made under paragraphs 12(a.2) or (a.3). Substantial risk 7.4 The Minister shall not issue a permit under subsection 7(1) or 7.1(1) in respect of arms, ammunition, implements or munitions of war if, after considering available mitigating measures, he or she determines that there is a substantial risk that the export or the brokering of the goods or technology specified in the application for the permit would result in any of the negative consequences referred to in subsection 7.3(1). 2006, c. 13, s. 112
9 Section 8.5 of the Act is replaced by the following:
Retroactive permits 8.5 An export permit, import permit or brokering permit
issued under this Act may, if the permit so provides, be retroactive.
2006, c. 13, s. 114
10 (1) Subsection 10.2(1) of the Act is replaced by the following:
Inspection 10.2 (1) An inspector may, at all reasonable times, for
any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records of any person or organization that has applied for a permit, an import allocation, an export allocation, a certificate or another authorization under this Act in order to determine whether that or any other person or organization is in compliance with this Act.
2006, c. 13, s. 114
(2) Paragraph 10.2(2)(a) of the Act is replaced by the following: (a) enter any place in which the inspector reasonably
believes the person or organization keeps records or carries on any activity to which this Act applies; and
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11 (1) Subsection 10.3(1) of the Act is replaced by the following:
Keeping records 10.3 (1) Every person or organization that applies for a permit, import allocation, export allocation, certificate or other authorization under this Act shall keep all records that are necessary to determine whether they have complied with this Act. 2006, c. 13, s. 114
(2) Subsections 10.3(4) to (8) of the Act are replaced by the following:
Electronic records (4) Every person or organization that is required to keep
a record and that does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record. Inadequate records (5) If a person or organization fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require them to keep any records that the Minister may specify, and they shall keep the records specified by the Minister.
General period for retention (6) Every person or organization that is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed by regulation.
Demand by Minister (7) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or sent by mail, require any person or organization that is required to keep records to retain those records for any period that is specified in the demand, and the person or organization shall comply with the demand.
Permission for earlier disposal (8) A person or organization that is required to keep
records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister. For greater certainty — firearms (9) For greater certainty, this section applies in respect of a firearm only if the firearm is included in the Export
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Control List, Brokering Control List or Import Control List and it is the subject of an application for a permit, certificate or other authorization under this Act.
2006, c. 13, s. 115
12 (1) Paragraph 12(b) of the Act is replaced by
the following: (a.2) specifying, for the purposes of subsection 7.3(2),
considerations that the Minister shall take into consideration when deciding whether to issue an export permit under subsection 7(1) in respect of goods or technology included in the Export Control List; (a.3) specifying, for the purposes of subsection 7.3(2),
considerations that the Minister shall take into consideration when deciding whether to issue a brokering permit under subsection 7.1(1) in respect of goods or technology included in a Brokering Control List; (b) respecting information to be supplied by persons and organizations that have been issued or granted permits, import allocations, export allocations, certificates or other authorizations under this Act and any other matter associated with their use;
2004, c. 15, s. 58
(2) Paragraph 12(e) of the Act is replaced by the
following: (e) exempting any person or organization, any goods or technology or any class of persons or organizations, goods or technology from the operation of any or all of the provisions of this Act; (e.1) specifying activities or classes of activities that do not constitute brokering for the purposes this Act; and
13 The Act is amended by adding the following after section 14.1:
Broker or attempt to broker 14.2 (1) No person or organization shall broker, or attempt to broker, except under the authority of and in accordance with a brokering permit issued under this Act.
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Exception (2) A person or organization does not contravene subsection (1) if, at the time of the alleged contravention, they would have brokered under the authority of and in accordance with a brokering permit issued under this Act had they applied for it, and if, after the alleged contravention, the permit is issued.
Act or omission outside Canada (3) Every person or organization that commits an act or
omission outside Canada that, if committed in Canada, would constitute a contravention of subsection (1) — or a conspiracy to commit, an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, such a contravention — is deemed to have committed that act or omission in Canada if they are (a) a Canadian citizen; (b) a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act who, after the commission of the act or omission, is present in Canada; or (c) an organization that is incorporated, formed or otherwise organized under the laws of Canada or a province.
Jurisdiction (4) If a person or organization is alleged to have committed an act or omission that is deemed to have been committed in Canada under subsection (3), proceedings for an offence in respect of that act or omission may, whether or not they are in Canada, be commenced in any territorial division in Canada. The person or organization may be tried and punished for that offence as if the offence had been committed in that territorial division.
Appearance at trial (5) For greater certainty, the provisions of the Criminal Code relating to the requirements that a person or organization appear at and be present during proceedings and the exceptions to those requirements apply to proceedings commenced in any territorial division under subsection (4).
Previously tried outside Canada (6) If a person or organization is alleged to have committed an act or omission that is deemed to have been committed in Canada under subsection (3) and they have been tried and dealt with outside Canada for an offence in respect of the act or omission so that, if they had been
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tried and dealt with in Canada, they would be able to plead autrefois acquit, autrefois convict or pardon, they are deemed to have been so tried and dealt with in Canada. Exception for foreign trials in absentia (7) Despite subsection (6), a person or organization may not plead autrefois convict to a count that charges an offence in respect of the act or omission if (a) the person or organization was not present and
was not represented by counsel acting under the person or organization’s instructions at the trial outside Canada; and (b) the person or organization was not punished in accordance with the sentence imposed on conviction in respect of the act or omission. 2004, c. 15, s. 61
14 Section 16 of the Act is replaced by the following: No transfer or unauthorized use of permits 16 No person or organization that is authorized under a
permit issued under this Act to export or transfer goods or technology, to import goods or to broker shall transfer the permit to, or allow it to be used by, a person or organization that is not so authorized.
2006, c. 13, ss. 117 and 125
15 Sections 17 and 18 of the Act are replaced by
the following: False or misleading information, and misrepresentation 17 No person or organization shall knowingly furnish any false or misleading information or knowingly make any misrepresentation in any application for a permit, import allocation, export allocation, certificate or other authorization under this Act or for the purpose of procuring its issue or grant or in connection with any subsequent use of the permit, import allocation, export allocation, certificate or other authorization or the exportation, importation, brokering, transfer or disposition of goods or technology to which it relates.
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Aiding and abetting 18 No person or organization shall knowingly induce,
aid or abet any person or organization to contravene any of the provisions of this Act or of the regulations.
1991, c. 28, s. 5(1)
16 (1) The portion of subsection 19(1) of the Act
before paragraph (b) is replaced by the following: Offence and penalty 19 (1) Every person or organization that contravenes any provision of this Act or of the regulations is guilty of (a) an offence punishable on summary conviction and
liable to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or
2004, c. 15, s. 63
(2) Subsection 19(3) of the Act is replaced by the
following: Consent of Attorney General (2.1) No proceedings for an offence in respect of the contravention of subsection 14.2(1) that is deemed to have been committed in Canada under subsection 14.2(3) may be commenced without the consent of the Attorney General of Canada.
Factors to be considered when imposing sentence (3) If an offender is convicted or discharged under section 730 of the Criminal Code in respect of an offence under this Act, the court imposing a sentence on or discharging the offender shall, in addition to considering any other relevant factors, consider the nature and value of the exported or transferred goods or technology, or the imported goods, that are the subject-matter of the offence or, in the case of a contravention of subsection 14.2(1), the goods or technology to which the offence relates. 17 Sections 20 and 21 of the Act are replaced by
the following: Officers, etc., of organization 20 If an organization commits an offence under this Act,
any officer or director of the organization that directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment
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provided for the offence whether or not the organization has been prosecuted or convicted. Applicant for permit for non-resident 21 If a permit, other than a brokering permit, is issued under this Act to a person who has applied for it for, on behalf of, or for the use of, another person who is not a resident of Canada and that other person commits an offence under this Act, the person who applied for the permit is, whether or not the non-resident has been prosecuted or convicted, guilty of the like offence and liable, on conviction, to the punishment provided for the offence, on proof that the act or omission constituting the offence took place with the knowledge or consent of the person who applied for the permit or that the person who applied for the permit failed to exercise due diligence to prevent the commission of the offence. 18 (1) Subsection 22(1) of the English version of
the Act is replaced by the following: Venue 22 (1) Any proceeding in respect of an offence under this Act may be instituted, tried or determined at the place in Canada where the offence was committed or at the place in Canada in which the accused is, resides or has an office or place of business at the time of institution of the proceedings. (2) Paragraph 22(2)(a) of the Act is replaced by
the following: (a) an information may include more than one offence committed by the same person or organization;
19 The Act is amended by adding the following after section 23:
Evidence — Brokering Control List 23.1 (1) The original or a copy of a bill of lading, customs form, commercial invoice or other document is admissible in evidence in any prosecution under this Act in respect of any goods or technology included in a Brokering Control List if it appears from the document that (a) the goods or technology was sent or shipped from
a foreign country or the goods or technology was destined for a foreign country; (b) a person or organization, as shipper, consignor or
consignee, sent or shipped the goods or technology from a foreign country or brought the goods or technology into foreign country; or
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(c) the goods or technology were sent or shipped to a destination or to a person or organization other than as authorized in the brokering permit relating to the goods or technology.
Proof of the facts (2) In the absence of evidence to the contrary, a document that is admissible in evidence under subsection (1) is proof of any of the facts set out in paragraph (1)(a), (b) or (c) that appear from the document. R.S., c. 1 (2nd Supp.), s. 213(1) (Sch. I, subitem 4(2)); amended, 1995, c. 5, par. 26(1)(b) and 2013, c. 33, par. 195(1)(b)
20 Section 26 of the Act is repealed. 21 Section 27 of the Act and the heading before it are replaced by the following:
Reports to Parliament Annual reports 27 No later than May 31 of each year, the Minister shall prepare and cause to be laid before each House of Parliament a report of the operations under this Act for the preceding year and a report in respect of arms, ammunition, implements and munitions of war, that were exported in the preceding year under the authority of and in accordance with an export permit issued under subsection 7(1).
Transitional Provision Automatic Firearms Country Control List 22 Every country that is included in the Automatic Firearms Country Control List, as defined in subsection 2(1) of the Export and Import Permits Act, immediately before the day on which section 5 of this Act comes into force is deemed to have been included in that list, on that day, under section 4.1 of the Export and Import Permits Act, as enacted by that section 5.
Amendment to the Criminal Code 23 Paragraph (h) of the definition offence in section 183 of the Criminal Code is amended by adding the following after subparagaph (ii): (ii.1) section 14.2 (broker or attempt to broker),
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Coming into Force Order in council 24 The provisions of this Act, other than section
20, come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 18
An Act to amend the Salaries Act and to make a consequential amendment to the Financial Administration Act
ASSENTED TO JUNE 21, 2018 BILL C-24
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Salaries Act and to make a consequential amendment to the Financial Administration Act”.
SUMMARY This enactment amends the Salaries Act to authorize payment, out of the Consolidated Revenue Fund, of the salaries for eight new ministerial positions. It authorizes the Governor in Council to designate departments to support the ministers who occupy those positions and authorizes those ministers to delegate their powers, duties or functions to officers or employees of the designated departments. It also makes a consequential amendment to the Financial Administration Act.
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64-65-66-67 ELIZABETH II
CHAPTER 18
An Act to amend the Salaries Act and to make a consequential amendment to the Financial Administration Act [Assented to 21st June, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. S-3
Salaries Act 1 The Salaries Act is amended by adding the following after section 1:
PART 1
Salaries 2005, c. 16, s. 13, c. 16, s. 19(1); 2013, c. 33, s. 226(2)
2 (1) Paragraphs 4.1(3)(s) to (t.4) of the Act are
repealed. 2013, c. 40, s. 215
(2) Paragraph 4.1(3)(z.21) of the Act is replaced by the following: (z.21) the Minister of Infrastructure and Communities; (3) Subsection 4.1(3) of the Act is amended by adding the following after paragraph (z.3):
(z.4) the Minister of La Francophonie; (z.5) the Minister of Science; (z.6) the Minister of Small Business and Tourism; (z.7) the Minister of Sport and Persons with Disabilities;
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(z.8) the Minister of Status of Women; and (z.9) three additional ministers appointed by commission under the Great Seal.
3 The Act is amended by adding the following after section 4.2:
PART 2
Support for Ministers Referred to in Paragraphs 4.1(3)(z.4) to (z.9) Power to designate department 5 (1) The Governor in Council may, by order, designate
a department to provide support to a minister referred to in any of paragraphs 4.1(3)(z.4) to (z.9) in the carrying out of his or her responsibilities. Designated department (2) A minister in respect of whom a department is designated under subsection (1) (a) may use the services and facilities of that department; and (b) may delegate to officers or employees of that department any of the minister’s powers, duties or functions. Particular responsibilities (3) The Governor in Council may, by order, designate a
department to provide support to a minister referred to in any of paragraphs 4.1(3)(z.4) to (z.9) in the carrying out of the particular responsibilities that are specified in the order. Designated department — particular responsibilities (4) A minister in respect of whom a department is designated under subsection (3) (a) must use the services and facilities of that department when carrying out the particular responsibilities that are specified in the order; and (b) may delegate to officers or employees of that department any of the minister’s powers, duties or functions that are related to those particular responsibilities.
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Financial Administration Act (5) The appropriate Minister for a department that is
designated under subsection (1) or (3) may delegate, to a minister in respect of whom that department is designated, any of the appropriate Minister’s powers, duties or functions referred to in sections 33 and 34, subsections 155(1) and (4) and sections 155.1 and 155.2 of the Financial Administration Act or the power to write off debts in accordance with regulations made under subsection 25(1) of that Act. Department of Public Works and Government Services Act (6) If the Minister of Public Works and Government Services delegates, under subsection 8(1) of the Department of Public Works and Government Services Act, any of the Minister’s powers, duties or functions under that Act to the appropriate Minister for a department that is designated under subsection (1) or (3), that appropriate Minister may subdelegate to a minister in respect of whom that department is designated any of the powers, duties or functions that were delegated to that appropriate Minister under that subsection 8(1).
Definitions (7) The following definitions apply in this section.
appropriate Minister has the same meaning as in section 2 of the Financial Administration Act. (ministre compétent) department means a department named in Schedule I to the Financial Administration Act, a division or branch of the federal public administration set out in column I of Schedule I.1 to that Act and a corporation named in Schedule II to that Act. (ministère)
Transitional Provision Transfer of powers, duties or functions 4 If, under any Act of Parliament, any instrument made under an Act of Parliament or any order, contract, lease, licence or other document, any power, duty or function is vested in or may be exercised or performed by the Minister of Infrastructure, Communities and Intergovernmental Affairs, that power, duty or function is vested in or may be exercised or performed by the Minister of Infrastructure and Communities.
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R.S., c. F-11
Consequential Amendment to the Financial Administration Act Minister of Infrastructure and Communities 5 The reference to the “Minister of Infrastructure, Communities and Intergovernmental Affairs” in column II of Schedule I.1 to the Financial Administration Act is replaced by a reference to the “Minister of Infrastructure and Communities”.
Coordinating Amendments 2004, c. 16
6 (1) In this section, “other Act” means the
Amendments and Corrections Act, 2003. (2) If section 25 of the other Act comes into force
before section 3 of this Act, then (a) that section 3 is deemed never to have come
into force and is repealed; (b) the heading before section 5 and sections 5
and 6 of the Salaries Act, as enacted by that section 25, are repositioned after section 4.2 of that Act; and (c) the Salaries Act is amended by adding the following after section 6:
PART 2
Support for Ministers Referred to in Paragraphs 4.1(3)(z.4) to (z.9) Power to designate department 7 (1) The Governor in Council may, by order, designate
a department to provide support to a minister referred to in any of paragraphs 4.1(3)(z.4) to (z.9) in the carrying out of his or her responsibilities. Designated department (2) A minister in respect of whom a department is designated under subsection (1) (a) may use the services and facilities of that department; and
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(b) may delegate to officers or employees of that department any of the minister’s powers, duties or functions. Particular responsibilities (3) The Governor in Council may, by order, designate a
department to provide support to a minister referred to in any of paragraphs 4.1(3)(z.4) to (z.9) in the carrying out of the particular responsibilities that are specified in the order. Designated department — particular responsibilities (4) A minister in respect of whom a department is designated under subsection (3) (a) must use the services and facilities of that department when carrying out the particular responsibilities that are specified in the order; and (b) may delegate to officers or employees of that department any of the minister’s powers, duties or functions that are related to those particular responsibilities.
Financial Administration Act (5) The appropriate Minister for a department that is
designated under subsection (1) or (3) may delegate, to a minister in respect of whom that department is designated, any of the appropriate Minister’s powers, duties or functions referred to in sections 33 and 34, subsections 155(1) and (4) and sections 155.1 and 155.2 of the Financial Administration Act or the power to write off debts in accordance with regulations made under subsection 25(1) of that Act. Department of Public Works and Government Services Act (6) If the Minister of Public Works and Government Services delegates, under subsection 8(1) of the Department of Public Works and Government Services Act, any of the Minister’s powers, duties or functions under that Act to the appropriate Minister for a department that is designated under subsection (1) or (3), that appropriate Minister may subdelegate to a minister in respect of whom that department is designated any of the powers, duties or functions that were delegated to that appropriate Minister under that subsection 8(1).
Definitions (7) The following definitions apply in this section.
appropriate Minister has the same meaning as in section 2 of the Financial Administration Act. (ministre compétent)
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department means a department named in Schedule I to the Financial Administration Act, a division or branch of the federal public administration set out in column I of Schedule I.1 to that Act and a corporation named in Schedule II to that Act. (ministère) (3) If section 3 of this Act comes into force before
section 25 of the other Act, then (a) the portion of that section 25 before the
heading that it enacts is replaced by the following: 25 The Salaries Act is amended by adding the
following after section 4.2: (b) on the day on which that section 25 comes
into force, section 5 of the Salaries Act, as enacted by section 3 of this Act, is renumbered as section 7. (4) If section 25 of the other Act comes into force on the same day as section 3 of this Act, then that section 25 is deemed to have come into force before that section 3 and subsection (2) applies as a consequence.
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 30
An Act to amend the Customs Act
ASSENTED TO DECEMBER 13, 2018 BILL C-21
SUMMARY This enactment amends the Customs Act to authorize the Canada Border Services Agency to collect, from prescribed persons and prescribed sources, personal information on all persons who are leaving or have left Canada. It also amends the Act to authorize an officer, as defined in that Act, to require that goods that are to be exported from Canada are to be reported despite any exemption under that Act. In addition, it amends the Act to provide officers with the power to examine any goods that are to be exported. Finally, it amends the Act to authorize the disclosure of information collected under the Customs Act to an official of the Department of Employment and Social Development for the purposes of administering or enforcing the Old Age Security Act.
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64-65-66-67 ELIZABETH II
CHAPTER 30 An Act to amend the Customs Act [Assented to 13th December, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. 1 (2nd Supp.)
Customs Act 1 The heading of Part V of the Customs Act is replaced by the following:
Collection of Information About Persons and Goods 2 The Act is amended by adding the following before section 95:
Persons Leaving Canada Information 92 (1) In relation to any person who is leaving Canada
or who has left Canada, the Agency may collect, from a prescribed source, in the prescribed circumstances, within the prescribed time and in the prescribed manner, the following information: (a) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person; (b) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number; and
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(c) the date, time and place of the person’s departure
from Canada and, if the person arrives in the United States, the date, time and place of their arrival. Regulations (2) The Governor in Council may make regulations for
the purposes of subsection (1), including regulations (a) prescribing the sources from which the information may be collected; (b) respecting the circumstances in which the information may be collected; and (c) respecting the time within which and the manner
in which the information may be collected.
Information given to Agency 93 (1) With respect to a prescribed conveyance that departs or is expected to depart from a place inside Canada and that has a final destination outside of Canada, a prescribed person shall give the Agency, in the prescribed circumstances, within the prescribed time and in the prescribed manner, (a) in relation to the conveyance or its travel route, the last place inside Canada from which it departed, regardless of whether persons boarded the conveyance at that place, the date and time of that departure and any prescribed information; and (b) in relation to any person on board or expected to be on board that conveyance, the following information: (i) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person, (ii) the type of travel document that identifies the
person, the name of the country or organization that issued the travel document and the travel document number, and (iii) any unique passenger reference assigned to the person by the prescribed person.
Notification (2) The Minister may issue a notification to any person
who is required to give information under subsection (1) to require the person to take any specified measure with respect to the information.
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Obligation to comply (3) The person to whom the notification is issued shall
comply with the notification. Provision of information despite restriction (4) Any restriction under the Aeronautics Act on the disclosure of information does not apply to a person who is required to give information under subsection (1).
Regulations (5) The Governor in Council may make regulations for the purposes of this section, including regulations (a) prescribing the information that must be given under paragraph (1)(a); (b) respecting the conveyances in relation to which information must be given under subsection (1); (c) prescribing the persons or classes of persons who
must give the information under subsection (1); (d) respecting the circumstances in which the information must be given under subsection (1); and (e) respecting the time within which and the manner
in which the information must be given under subsection (1).
Retention of collected information 93.1 Subject to section 6 of the Privacy Act, information
collected under sections 92 and 93 shall be retained by the Agency for a period of not more than 15 years beginning on the day on which the information is collected.
Obligation to answer questions 94 Every person who is leaving Canada shall, if requested to do so by an officer, present themselves to an officer and answer truthfully any questions asked by an officer in the performance of their duties under this or any other Act of Parliament.
Exportation of Goods 3 Subsection 95(1) of the Act is replaced by the
following:
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Report 95 (1) Subject to subsections (1.1) and (1.2) and paragraph (2)(a), all goods that are exported shall be reported at any time and place and in any manner that may be prescribed. Exception — entry and departure (1.1) Goods that are on board a conveyance that enters and then leaves Canadian waters, including the inland waters, or the airspace over Canada while proceeding directly from one place outside Canada to another place outside Canada are exempted from the requirements of subsection (1).
Exception — departure and re-entry (1.2) Goods that are on board a conveyance that leaves
and then re-enters Canadian waters, including the inland waters, or the airspace over Canada while proceeding directly from one place inside Canada to another place inside Canada are exempted from the requirements of subsection (1). Powers of officer (1.3) However, an officer may require that goods exempted under subsection (1.1) or (1.2) or the regulations made under paragraph (2)(a) be reported under subsection (1).
2001, c. 25, s. 58(1)
4 (1) Subsections 97.25(1) and (2) of the Act are replaced by the following:
Detention of imported or exported goods 97.25 (1) Any goods that are to be exported, that have
been reported under section 95 or that have been imported, by or on behalf of a debtor, are subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid. Conveyances (2) Any conveyance used for the importation or exportation of goods in respect of which a notice has been served under section 109.3 is subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid. 2007, c. 18, s. 136(1)
(2) The portion of subsection 97.25(3) of the Act
before paragraph (a) is replaced by the following:
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Sale of detained goods (3) Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or to be exported, or any good reported under section 95, by or on behalf of the debtor, or any conveyance, that has been detained be sold 2001, c. 25, s. 59(3)(F)
5 Paragraph 99(1)(c) of the Act is replaced by the following: (c) at any time up to the time of exportation, examine
any goods that are to be exported or that have been reported under section 95 and open or cause to be opened any package or container of those goods and take samples of those goods in reasonable amounts; 2001, c. 25, s. 61; 2005, c. 34, par. 79(c); 2013, c. 40, par. 237(1)(e)
6 Paragraph 107(5)(i) of the Act is replaced by the
following: (i) an official of the Department of Employment and Social Development solely for the purpose of administering or enforcing the Employment Insurance Act or the Old Age Security Act, if the information relates to the movement of people into and out of Canada;
7 Section 159 of the Act is replaced by the following:
Smuggling — into Canada 159 (1) Every person commits an offence who smuggles
or attempts to smuggle into Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the importation of which is prohibited, controlled or regulated under this or any other Act of Parliament.
Smuggling — out of Canada (2) Every person commits an offence who smuggles or
attempts to smuggle out of Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.
2001, c. 25, s. 82(1)
8 The portion of subsection 160(1) of the Act before paragraph (a) is replaced by the following:
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General offence and punishment 160 (1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), section 94, subsection 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under subsection 159(1) or (2) or knowingly contravenes an order referred to in subsection 107(11)
Coming into Force Order in council 9 The provisions of this Act come into force on a
day or days to be fixed by order of the Governor in Council.
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 24
An Act to amend the Federal Public Sector Labour Relations Act and other Acts
ASSENTED TO NOVEMBER 26, 2018 BILL C-62
SUMMARY This enactment amends the Federal Public Sector Labour Relations Act to restore the procedures for the choice of process of dispute resolution including those involving essential services, arbitration, conciliation and alternative dispute resolution that existed before December 13, 2013. It also amends the Public Sector Equitable Compensation Act to restore the procedures applicable to arbitration and conciliation that existed before December 13, 2013. It repeals provisions of the Economic Action Plan 2013 Act, No. 2 that are not in force that amend the Federal Public Sector Labour Relations Act, the Canadian Human Rights Act, and the Public Service Employment Act and it repeals not in force provisions of the Economic Action Plan 2014 Act, No. 1 that amend those provisions. It repeals Division 20 of Part 3 of the Economic Action Plan 2015 Act, No. 1, which authorizes the Treasury Board to establish and modify, despite the Federal Public Sector Labour Relations Act, terms and conditions of employment related to the sick leave of employees who are employed in the core public administration.
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64-65-66-67 ELIZABETH II
CHAPTER 24 An Act to amend the Federal Public Sector Labour Relations Act and other Acts [Assented to 26th November, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 2003, c. 22, s. 2; 2017, c. 9, s. 2
Federal Public Sector Labour Relations Act Amendments to the Act 2013, c. 40, s. 294(2)
1 (1) The definition essential service in subsection
4(1) of the Federal Public Sector Labour Relations Act is replaced by the following: essential service means a service, facility or activity of the Government of Canada that is or will be, at any time, necessary for the safety or security of the public or a segment of the public. (services essentiels) (2) Subsection 4(1) of the Act is amended by adding the following in alphabetical order:
essential services agreement means an agreement between the employer and the bargaining agent for a bargaining unit that identifies (a) the types of positions in the bargaining unit that are necessary for the employer to provide essential services; (b) the number of those positions that are necessary for that purpose; and (c) the specific positions that are necessary for that purpose. (entente sur les services essentiels)
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(3) Section 4 of the Act is amended by adding the following after subsection (1):
When position is necessary (2) A position that is necessary for the employer to provide essential services for the purposes of paragraph (a) of the definition essential services agreement in subsection (1) includes a position the occupant of which is required, at any time, (a) to perform the duties of the position that relate to the provision of essential services; or (b) to be available during his or her off-duty hours to
report to work without delay to perform those duties if required to do so by the employer. 2 Section 39 of the Act is amended by adding the
following after paragraph (g): (h) the manner of giving notices referred to in subsection 103(1), and the form of those notices, and the manner of making applications referred to in subsection 104(1), and the form of those applications; 3 Section 67 of the Act is amended by striking out
“and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the employee organization is substituted as a party
to any essential services agreement that is in force, in the place of the bargaining agent named in the agreement or its successor. 2013, c. 40, s. 300; 2017, c. 9, s. 12
4 Subsections 79(1) and (2) of the Act are replaced by the following: Mergers, amalgamations and transfers of jurisdiction 79 (1) If, by reason of a merger or an amalgamation of
employee organizations or a transfer of jurisdiction among employee organizations, other than as a result of a revocation of certification, an employee organization succeeds another one that, at the time of the merger, amalgamation or transfer of jurisdiction, is a bargaining agent, the successor is deemed to have acquired the rights, privileges and duties of its predecessor, whether under a collective agreement, an arbitral award, an essential services agreement or otherwise. Board to determine questions (2) If any question arises in respect of a merger, amalgamation or transfer of jurisdiction referred to in subsection (1) concerning the rights, privileges and duties of an
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employee organization under this Part or Division 1 of Part 2.1 or under a collective agreement, an arbitral award or an essential services agreement in respect of a bargaining unit or an employee in a bargaining unit, the Board, on application by the employer or any person or employee organization concerned, must determine what rights, privileges and duties have been acquired or are retained. 5 Subsection 101(1) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) subject to paragraph 67(e), any essential services agreement that is in force in respect of positions in the bargaining unit ceases to be in force. 2013, c. 40, s. 302
6 Division 6 of Part 1 of the Act is replaced by the
following:
DIVISION 6
Choice of Process for Dispute Resolution Choice of process 103 (1) A bargaining agent for a bargaining unit must
notify the Board, in accordance with the regulations, of the process it has chosen — either arbitration or conciliation — to be the process for the resolution of disputes to which it may be a party. Recording of process (2) The Board must record the process chosen by the
bargaining agent for the resolution of disputes. Period during which process to apply (3) The process recorded by the Board applies to the bargaining unit for the resolution of all disputes from the day on which a notice to bargain collectively in respect of the bargaining unit is given after the process is chosen, and it applies until the process is changed in accordance with section 104. Change of process 104 (1) A bargaining agent for a bargaining unit that
wishes to change the process for the resolution of a dispute that is applicable to the bargaining unit may apply
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to the Board, in accordance with the regulations, to record the change. Recording of change (2) On receiving the application, the Board must record the change of process.
Effective date and duration (3) A change in the process for the resolution of a dispute becomes effective on the day that a notice to bargain collectively is given after the change is recorded and remains in force until the process is changed in accordance with this section. 2013, c. 40, s. 303
7 (1) Subsection 105(1) of the Act is replaced by the following:
Notice to bargain collectively 105 (1) After the Board has certified an employee organization as the bargaining agent for a bargaining unit and the process for the resolution of a dispute applicable to that bargaining unit has been recorded by the Board, the bargaining agent or the employer may, by notice in writing, require the other to commence bargaining collectively with a view to entering into, renewing or revising a collective agreement. 2013, c. 40, s. 303
(2) The portion of paragraph 105(2) of the Act before paragraph (a) is replaced by the following:
When notice may be given (2) The notice to bargain collectively may be given 2013, c. 40, s. 303
(3) Paragraph 105(2)(b) of the Act is replaced by the following: (b) if a collective agreement or arbitral award is in force, within the four months before it ceases to be in force. 2013, c. 40, s. 303
(4) Subsection 105(2.1) of the Act is repealed.
2013, c. 40, s. 304(1)
8 The portion of section 107 of the Act before
paragraph (a) is replaced by the following:
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Duty to observe terms and conditions 107 Unless the parties otherwise agree, and subject to section 132, after the notice to bargain collectively is given, each term and condition of employment applicable to the employees in the bargaining unit to which the notice relates that may be included in a collective agreement, and that is in force on the day the notice is given, is continued in force and must be observed by the employer, the bargaining agent for the bargaining unit and the employees in the bargaining unit until a collective agreement is entered into in respect of that term or condition or 2013, c. 40, s. 305
9 Sections 119 to 125 of the Act are replaced by the following:
Application of Division 119 This Division applies to the employer and the bargaining agent for a bargaining unit when the process for the resolution of a dispute applicable to the bargaining unit is conciliation.
Employer determines levels of service 120 The employer has the exclusive right to determine
the level at which an essential service is to be provided to the public, or a segment of the public, at any time, including the extent to which and the frequency with which the service is to be provided. Nothing in this Division is to be construed as limiting that right. Proportion of duties may vary during strike 121 (1) For the purpose of identifying the number of positions that are necessary for the employer to provide an essential service, the employer and the bargaining agent may agree that some employees in the bargaining unit will be required by the employer to perform their duties that relate to the provision of the essential service in a greater proportion during a strike than they do normally.
Determination of number of necessary employees (2) For the purposes of subsection (1), the number of employees in the bargaining unit that are necessary to provide the essential service is to be determined (a) without regard to the availability of other persons
to provide the essential service during a strike; and (b) on the basis that the employer is not required to change, in order to provide the essential service during a strike, the manner in which the employer operates normally, including the normal hours of work, the
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extent of the employer’s use of overtime and the equipment used in the employer’s operations.
Obligation to negotiate 122 (1) If the employer has given to the bargaining
agent a notice in writing that the employer considers that employees in the bargaining unit occupy positions that are necessary for the employer to provide essential services, the employer and the bargaining agent must make every reasonable effort to enter into an essential services agreement as soon as feasible. Timing (2) The notice may be given at any time but not later
than 20 days after the day a notice to bargain collectively is given. Application to the Board 123 (1) If the employer and the bargaining agent are
unable to enter into an essential services agreement, either of them may apply to the Board to determine any unresolved matter that may be included in an essential services agreement. The application may be made at any time but not later than (a) 15 days after the day a request for conciliation is
made by either party; or (b) 15 days after the day the parties are notified by the Chairperson under subsection 163(2) of his or her intention to recommend the establishment of a public interest commission.
Delay (2) The Board may delay dealing with the application until it is satisfied that the employer and the bargaining agent have made every reasonable effort to enter into an essential services agreement. Powers of Board (3) After considering the application, the Board may determine any matter that the employer and the bargaining agent have not agreed on that may be included in an essential services agreement and make an order (a) deeming the matter determined by it to be part of
an essential services agreement between the employer and the bargaining agent; and (b) deeming that the employer and the bargaining agent have entered into an essential services agreement.
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Restriction (4) The order must not require the employer to change
the level at which an essential service is to be provided to the public, or a segment of the public, at any time, including the extent to which and the frequency with which the service is to be provided. Proportion of duties may vary during strike (5) The Board may, for the purpose of identifying the number of positions that are necessary for the employer to provide an essential service, take into account that some employees in the bargaining unit may be required by the employer to perform those of their duties that relate to the provision of the essential service in a greater proportion during a strike than they do normally.
Determination of number of necessary employees (6) For the purposes of subsection (5), the number of employees in the bargaining unit that are necessary to provide the essential service is to be determined (a) without regard to the availability of other persons
to provide the essential service during a strike; and (b) on the basis that the employer is not required to change, in order to provide the essential service during a strike, the manner in which the employer operates normally, including the normal hours of work, the extent of the employer’s use of overtime and the equipment used in the employer’s operations.
Application relating to specific position (7) If the application relates to a specific position to be identified in the essential services agreement, the employer’s proposal in respect of the position is to prevail, unless the position is determined by the Board not to be of the type necessary for the employer to provide essential services.
Coming into force of agreement 124 The essential services agreement comes into force
on the day it is signed by the parties or, in the case of an essential services agreement that the employer and the bargaining agent are deemed to have entered into by an order made under paragraph 123(3)(b), the day the order was made. Duration 125 An essential services agreement continues in force until the parties jointly determine that there are no employees in the bargaining unit who occupy positions that
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are necessary for the employer to provide essential services. Notice to negotiate amendment 126 (1) If a party to an essential services agreement
gives a notice in writing to the other party that the party giving the notice seeks to amend the essential services agreement, the parties must make every reasonable effort to amend it as soon as feasible. Timing (2) If a collective agreement or arbitral award is in force,
the notice may be given at any time except that, if a notice to bargain collectively has been given with a view to renewing or revising the collective agreement, the notice may only be given during the 60 days following the day the notice to bargain collectively was given. Application to Board 127 (1) If the employer and the bargaining agent are
unable to amend the essential services agreement, either of them may apply to the Board to amend the essential services agreement. The application may be made at any time but not later than (a) 15 days after the day a request for conciliation is
made by either party; or (b) 15 days after the day the parties are notified by the
Chairperson under subsection 163(2) of his or her intention to recommend the establishment of a public interest commission. Delay (2) The Board may delay dealing with the application until it is satisfied that the employer and the bargaining agent have made every reasonable effort to amend the essential services agreement. Amendment by Board (3) The Board may, by order, amend the essential services agreement if it considers that the amendment is necessary for the employer to provide essential services. Restriction (4) The order must not require the employer to change
the level at which an essential service is to be provided to the public, or a segment of the public, at any time, including the extent to which and the frequency with which the service is to be provided. Proportion of duties may vary during strike (5) The Board may, for the purpose of identifying the
number of positions that are necessary for the employer
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to provide an essential service, take into account that some employees in the bargaining unit may be required by the employer to perform their duties that relate to the provision of the essential service in a greater proportion during a strike than they do normally. Determination of number of necessary employees (6) For the purposes of subsection (5), the number of
employees in the bargaining unit that are necessary to provide the essential service is to be determined (a) without regard to the availability of other persons
to provide the essential service during a strike; and (b) on the basis that the employer is not required to change, in order to provide the essential service during a strike, the manner in which the employer operates normally, including the normal hours of work, the extent of the employer’s use of overtime and the equipment used in the employer’s operations.
Application relating to specific position (7) If the application relates to a specific position to be identified in the essential services agreement, the employer’s proposal in respect of the position is to prevail, unless the position is determined by the Board not to be of the type necessary for the employer to provide essential services.
Coming into force of amendment 128 An amendment to an essential services agreement comes into force on the day the agreement containing the amendment is signed by the parties or, in the case of an amendment made by order of the Board under subsection 127(3), the day the order was made.
Replacement positions 129 (1) If, at any time while an essential services agreement is in force, a position identified in it becomes vacant, the employer may identify a position of the same type as a replacement position. If the employer does so, the employer must file a notice of replacement with the Board and provide a copy to the bargaining agent. Effect of notice (2) On the filing of the notice, the replacement position is deemed to be a position identified in the essential services agreement and the position it replaced is deemed to be no longer identified.
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Notification of employees 130 (1) The employer must provide every employee who
occupies a position that has been identified in an essential services agreement as being a position that is necessary for the employer to provide essential services with a notice informing the employee that the employee occupies such a position. Notification of change (2) A notice given under this section remains valid so
long as the employee continues to occupy the position unless the employer notifies the employee that the position occupied by the employee is no longer necessary for the employer to provide essential services.
Emergency application 131 Despite any provision in this Division, if either the
employer or the bargaining agent is of the opinion that a temporary amendment to an essential services agreement, or its suspension, is necessary because of an emergency but the parties are unable to agree to do so, either of them may, at any time, apply to the Board for an order temporarily amending, or suspending, the agreement.
Duty to observe terms and conditions 132 Unless the parties otherwise agree, every term and condition of employment applicable to employees in a bargaining unit in respect of which a notice to bargain collectively is given that may be included in a collective agreement and that is in force on the day the notice is given remains in force in respect of any employee who occupies a position that is identified in an essential services agreement and must be observed by the employer, the bargaining agent for the bargaining unit and the employee until a collective agreement is entered into.
Extension of time 133 The Board may, on the application of either party,
extend any period referred to in this Division.
Filing of essential services agreement 134 Either party to an essential services agreement may
file a copy of it with the Board. When filed, it has the same effect as an order of the Board.
2013, c. 40, s. 307
10 Section 148 of the Act is replaced by the following:
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Factors to be considered 148 In the conduct of its proceedings and in making an arbitral award, the arbitration board must take into account the following factors, in addition to any other factors that it considers relevant: (a) the necessity of attracting competent persons to,
and retaining them in, the public service in order to meet the needs of Canadians; (b) the necessity of offering compensation and other
terms and conditions of employment in the public service that are comparable to those of employees in similar occupations in the private and public sectors, including any geographic, industrial or other variations that the arbitration board considers relevant; (c) the need to maintain appropriate relationships
with respect to compensation and other terms and conditions of employment as between different classification levels within an occupation and as between occupations in the public service; (d) the need to establish compensation and other terms and conditions of employment that are fair and reasonable in relation to the qualifications required, the work performed, the responsibility assumed and the nature of the services rendered; and (e) the state of the Canadian economy and the Government of Canada’s fiscal circumstances.
2013, c. 40, s. 309
11 Subsections 149(1) and (1.1) of the Act are replaced by the following:
Making of arbitral award 149 (1) The arbitration board must make an arbitral
award as soon as feasible in respect of all the matters in dispute that are referred to it. 2013, c. 40, s. 310; 2017, c. 9, s. 20
12 Section 158.1 of the Act and the heading before it are repealed. 2013, c. 40, s. 312
13 Subsection 164(1) of the Act is replaced by the
following: Constitution 164 (1) The public interest commission consists of either a single member appointed in accordance with section 166 or, subject to subsection (2), three members, appointed in accordance with section 167.
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2013, c. 40, s. 313
14 Section 165 of the Act is replaced by the following: List 165 (1) For the purposes of sections 166 and 167, the Chairperson must, after consultation with the parties, prepare a list of names of persons who could be selected to act as a public interest commission that consists of a single member, or as the chairperson of a public interest commission that consists of three members.
Contents (2) The list must set out (a) the names of all eligible persons jointly recommended by the parties; and (b) if the Chairperson is of the opinion that the parties have not jointly recommended a sufficient number of persons, the names of any other eligible persons whom the Chairperson considers suitable.
Commission with single member 166 (1) If the public interest commission is to consist of
a single member, the Chairperson must submit to the Minister the list prepared under subsection 165(1). The Chairperson may, at his or her discretion, also recommend the appointment of a particular person named in the list. Appointment (2) After receiving the list, the Minister must, without
delay, appoint a person named in the list. 2013, c. 40, s. 314
15 Subsections 167(3) to (5) of the Act are replaced by the following: Appointment of chairperson nominated by parties (3) Within five days after the day on which the second member is appointed, the two members must nominate to be chairperson and third member of the public interest commission a person from the list prepared under subsection 165(1), and the Chairperson must recommend to the Minister the appointment of that person. The Minister must appoint the person without delay as chairperson and third member of the commission.
Failure to nominate (4) If the two members fail to make a nomination under subsection (3), the Chairperson must, without delay, submit to the Minister the list prepared under subsection 165(1). The Chairperson may, at his or her discretion,
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also recommend to the Minister the appointment of a particular person named in the list as the chairperson and third member of the public interest commission. Appointment (5) After receiving the list, the Minister must, without
delay, appoint a person named in the list as the chairperson and third member of the public interest commission. 2013, c. 40, s. 315
16 Subsection 170(1) of the Act is replaced by the following:
Death, incapacity or resignation of single member 170 (1) In the event of the death, incapacity or resignation of the member of a public interest commission that consists of a single member before the commission makes a report to the Chairperson, the Chairperson must recommend to the Minister the appointment of another person from the list submitted under section 166 and the Minister must, without delay, appoint that person or another person on the list. That person must recommence the conciliation proceedings from the beginning.
2013, c. 40, s. 316(1)
17 Section 175 of the Act is replaced by the following: Factors to be considered 175 In the conduct of its proceedings and in making a report to the Chairperson, the public interest commission must take into account the following factors, in addition to any other factors that it considers relevant: (a) the necessity of attracting competent persons to,
and retaining them in, the public service in order to meet the needs of Canadians; (b) the necessity of offering compensation and other terms and conditions of employment in the public service that are comparable to those of employees in similar occupations in the private and public sectors, including any geographic, industrial or other variations that the public interest commission considers relevant; (c) the need to maintain appropriate relationships
with respect to compensation and other terms and conditions of employment as between different classification levels within an occupation and as between occupations in the public service;
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(d) the need to establish compensation and other terms and conditions of employment that are fair and reasonable in relation to the qualifications required, the work performed, the responsibility assumed and the nature of the services rendered; and (e) the state of the Canadian economy and the Government of Canada’s fiscal circumstances. 2013, c. 40, s. 317
18 Subsections 176(1.1) and (1.2) of the Act are repealed. 2013, c. 40, s. 318
19 Section 179 of the Act is replaced by the following: Reconsideration of matters contained in report 179 The Chairperson may direct the public interest commission to reconsider and clarify or amplify its report or any part of the report. 2013, c. 40, s. 319(1)
20 Subsection 182(1) of the Act is replaced by the following:
Alternate dispute resolution process 182 (1) Despite any other provision of this Part, the employer and the bargaining agent for a bargaining unit may, at any time in the negotiation of a collective agreement, agree to refer any term or condition of employment of employees in the bargaining unit that may be included in a collective agreement to any eligible person for final and binding determination by whatever process the employer and the bargaining agent agree to.
2013, c. 40, s. 320
21 Paragraph 190(1)(f) of the Act is replaced by the following: (f) the employer, a bargaining agent or an employee
has failed to comply with section 132 (duty to observe terms and conditions); or 2013, c. 40, s. 321
22 Paragraph 192(1)(a) of the Act is replaced by
the following: (a) if the employer has failed to comply with section 107 or 132, an order requiring the employer to pay to any employee compensation that is not more than the amount that, in the Board’s opinion, is equivalent to the remuneration that would, but for that failure, have been paid by the employer to the employee;
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2013, c. 40, s. 322(2)
23 (1) Paragraph 194(1)(f) of the Act is replaced
by the following: (f) the process for resolution of a dispute applicable to
the bargaining unit is conciliation and a notice to enter into an essential services agreement has been given under section 122 by the employer or the employee organization, as bargaining agent for the bargaining unit, and no essential services agreement is in force in respect of the bargaining unit; (g) the process for resolution of a dispute in respect of
the bargaining unit is conciliation and a notice to amend an essential services agreement has been given under section 126 by the employer or the employee organization, as bargaining agent for the bargaining unit, and (i) the essential services agreement has not been
amended as a result of that notice, or (ii) if an application referred to in subsection 127(1) was made by the employer or the employee organization, the application has not been finally disposed of by the Board; (h) the process for resolution of a dispute in respect of
the bargaining unit is conciliation and less than 30 clear days have elapsed since (i) the date an essential services agreement came
into force in respect of the bargaining unit, or (ii) the date an application referred to in subsection 123(1) made by the employer or the employee organization as bargaining agent for the bargaining unit was finally disposed of by the Board, if such an application was made; (i) the process for resolution of a dispute in respect of
the bargaining unit is conciliation and the employer or the employee organization, as bargaining agent for the bargaining unit, has given a notice to amend an essential services agreement and less than 30 clear days have elapsed since (i) the date of the coming into force of the amendment to the essential services agreement as a result of that notice, or (ii) the date the application referred to in subsection 127(1) made by the employer or the employee organization was finally disposed of by the Board, if such an application was made;
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(j) an essential services agreement binding on the employee organization and the employer has been suspended by order under section 131; 2013, c. 40, s. 322(4)
(2) Subsection 194(2) of the Act is replaced by the following:
Essential services (2) No employee organization shall declare or authorize
a strike the effect of which is or would be to involve the participation of any employee who occupies a position that is necessary under an essential services agreement for the employer to provide essential services, and no officer or representative of an employee organization shall counsel or procure the participation of those employees in a strike.
2013, c. 40, s. 323(2)
24 Paragraphs 196(f) and (g) of the Act are replaced by the following: (f) is included in a bargaining unit for which the process for resolution of a dispute is conciliation and in respect of which a notice to enter into an essential services agreement has been given under section 122 by the employer or the bargaining agent for the bargaining unit, and no essential services agreement is in force in respect of the bargaining unit; (g) is included in a bargaining unit for which the process for resolution of a dispute is conciliation and in respect of which a notice to amend an essential services agreement has been given under section 126 by the employer or the bargaining agent for the bargaining unit, and (i) the essential services agreement has not been
amended as a result of that notice, or (ii) if an application referred to in subsection 127(1) was made by the employer or the bargaining agent, the application has not been finally disposed of by the Board; (h) is included in a bargaining unit for which the process for resolution of a dispute is conciliation and less than 30 clear days have elapsed since (i) the date an essential services agreement came into force in respect of the bargaining unit, or (ii) the date an application referred to in subsection
123(1) made by the employer or the bargaining
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agent for the bargaining unit was finally disposed of by the Board, if such an application was made; (i) is included in a bargaining unit for which the process for resolution of a dispute is conciliation and in respect of which the employer or the bargaining agent for the bargaining unit has given a notice to amend an essential services agreement and less than 30 clear days have elapsed since (i) the date of the coming into force of the amendment to the essential services agreement as a result of that notice, or (ii) the date the application referred to in subsection 127(1) made by the employer or the employee organization was finally disposed of by the Board, if such an application was made; (j) occupies a position that is necessary under an essential services agreement for the employer to provide essential services; (k) is included in a bargaining unit in respect of which
an essential services agreement binding on the bargaining agent for the bargaining unit and the employer has been suspended by order under section 131; 2013, c. 40, s. 324
25 Section 199 of the Act is replaced by the following: Obstruction 199 No person shall impede or prevent or attempt to
impede or prevent an employee from entering or leaving the employee’s place of work if the employee occupies a position that is necessary under an essential services agreement for the employer to provide essential services. 2017, c. 9, s. 33
26 Section 238.21 of the Act is replaced by the following: Arbitral award — additional factor 238.21 In addition to the factors set out in section 148,
the arbitration board may, if relevant to making a determination under that section in regards to a collective agreement that applies to the bargaining unit determined under section 238.14, take into account the impact of the determination on the operational effectiveness of the Royal Canadian Mounted Police.
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Chapter 24: An Act to amend the Federal Public Sector Labour Relations Act and other Acts Federal Public Sector Labour Relations Act Transitional Provisions Section 27
Transitional Provisions Definitions 27 (1) The following definitions apply in this section. commencement day means the day on which this Act receives royal assent. (date de référence) the Act means the Federal Public Sector Labour Relations Act. (Loi) Words and expressions (2) Unless the context requires otherwise, words
and expressions used in this section have the same meaning as in the Act. (3) If, before the commencement day, the employer or a bargaining agent representing a bargaining unit has filed a notice to bargain and neither party has requested arbitration by a notice made under subsection 136(1) of the Act or conciliation by a request made under subsection 162(1) of the Act, the provisions of the Act, as amended from time to time on or after the commencement day, apply.
(4) If, before the commencement day, the employer or a bargaining agent representing a bargaining unit has given a notice to bargain collectively and either party has requested arbitration by a notice made under subsection 136(1) of the Act and no proceedings referred to in subsection 146(1) of the Act have taken place before the commencement day, the provisions of the Act, as amended from time to time on or after the commencement day, apply. (5) If, before the commencement day, the employer or a bargaining agent representing a bargaining unit has given a notice to bargain collectively and either party has requested conciliation by request made under subsection 162(1) of the Act and no proceedings referred to in subsection 173(1) of the Act have taken place before the commencement day, the provisions of the Act, as amended from time to time on or after the commencement day, apply. (6) If, before the commencement day, the employer or a bargaining agent representing a bargaining unit has given a notice to bargain and either party has requested arbitration by a notice made under subsection 136(1) of the Act and any
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proceedings referred to in subsection 146(1) of the Act have taken place before the commencement day, the provisions of the Act, as they read immediately before the commencement day, apply. (7) If, before the commencement day, the employer or a bargaining agent representing a bargaining unit has given a notice to bargain and either party has requested conciliation by request made under subsection 162(1) of the Act and any proceedings referred to in subsection 173(1) of the Act have taken place before the commencement day, the provisions of the Act, as they read immediately before the commencement day, together with subsection 194(2) of the Act, as amended by subsection 23(2) of this Act, apply. 2009, c. 2, s. 394
Amendments to the Public Sector Equitable Compensation Act 2017, c. 9, s. 52
28 Section 17 of the Public Sector Equitable Compensation Act is replaced by the following:
Request for arbitration 17 If arbitration has been chosen under subsection
103(1) of the Federal Public Sector Labour Relations Act as, or is, by reason of section 238.18 of that Act, the process for the resolution of disputes, questions concerning the provision of equitable compensation to employees may be the subject of a request for arbitration under subsection 136(1) of that Act.
2013, c. 40, s. 362; 2017, c. 9, subpar. 55(1)(q)(iii)
29 Section 20 of the Act is replaced by the following:
Request for conciliation 20 If conciliation has been chosen under subsection 103(1) of the Federal Public Sector Labour Relations Act as the process for the resolution of disputes, questions concerning the provision of equitable compensation to employees may be the subject of a request for conciliation under subsection 161(1) of that Act.
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Chapter 24: An Act to amend the Federal Public Sector Labour Relations Act and other Acts Amendments to the Economic Action Plan 2013 Act, No 2 Sections 30-36
2013, c. 40
Amendments to the Economic Action Plan 2013 Act, No 2 30 Subsection 307(2) of the Economic Action Plan 2013, No 2 is repealed. 31 Subsection 316(2) of the Act is repealed.
2013, c. 40, s. 467(3); 2014, c. 39, s. 382
32 Sections 325 to 336 of the Act are repealed.
2014, c. 39, ss. 383 and 384
33 Sections 339 to 360 of the Act are repealed.
2014, c. 20
Amendments to the Economic Action Plan 2014 Act, No. 1 34 Section 308 of the Economic Action Plan 2014
Act, No. 1 is repealed. 35 Subsection 310(1) of the Act is repealed.
2015, c. 36
Amendment to the Economic Action Plan 2015 Act, No. 1 36 Division 20 of Part 3 of the Economic Action
Plan 2015 Act, No. 1 is repealed.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 25
An Act to provide for the resumption and continuation of postal services
ASSENTED TO NOVEMBER 26, 2018 BILL C-89
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to provide for the resumption and continuation of postal services”.
SUMMARY This enactment provides for the resumption and continuation of postal services and imposes a mediation process to resolve matters remaining in dispute between the parties. It also empowers the mediator-arbitrator to impose an arbitration process to resolve matters that cannot be resolved through mediation.
i
TABLE OF PROVISIONS An Act to provide for the resumption and continuation of postal services Preamble
Short Title 1
Postal Services Resumption and Continuation Act
Interpretation 2
Definitions
Postal Services 3
Resumption or continuation of postal services
Prohibitions
Obligations
Extension of Collective Agreements 6
Extension
Strikes and lockouts prohibited
Mediator-Arbitrator 8
Lists of candidates
Referral of matters in dispute
Powers and duties of mediator-arbitrator
Duties of mediator-arbitrator
New collective agreements not precluded
Costs
New Collective Agreements 14
New collective agreement
Enforcement 15
Individuals
Coming into Force 16
Noon of day after royal assent
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ii
64-65-66-67 ELIZABETH II
CHAPTER 25
An Act to provide for the resumption and continuation of postal services [Assented to 26th November, 2018] Preamble Whereas the Canada Post Corporation and the Canadian Union of Postal Workers were parties to two collective agreements, one that expired on December 31, 2017 and one that expired on January 31, 2018;
Whereas the parties have engaged, since November 2017, in collective bargaining to reach new collective agreements; Whereas the Minister of Labour and the Minister of Public Works and Government Services met with the parties on a number of occasions to encourage them to reach new collective agreements; Whereas the Minister of Labour appointed conciliation officers in July 2018 to assist the parties in their negotiations and the conciliation period expired without the parties having entered into new collective agreements; Whereas the Minister of Labour appointed mediators in September 2018 to further assist the parties in the negotiation of a settlement of their differences for the purpose of renewing their collective agreements; Whereas work stoppages commenced on October 22, 2018; Whereas the Minister of Labour appointed a special mediator on October 24, 2018, and then re-appointed the special mediator on November 7, 2018, to assist the parties in negotiating new collective agreements and in ending the work stoppages, and in each case the appointment ended without the parties having entered into new collective agreements and without the work stoppages having ended; Whereas the work stoppages are disrupting the delivery of mail and parcels across Canada; Whereas the work stoppages are having a significant adverse impact on Canadian workers, consumers and
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businesses as well as on those Canadians who rely on postal services; Whereas the Minister of Labour recognizes the importance of effective collective bargaining practices and the need for stable industrial relations for employees, unions and employers in the postal services sector; And whereas, having regard to the negative impact of the work stoppages, the public interest requires an exceptional solution to address the matters in dispute so that new collective agreements may be concluded;
Now therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Postal Services Resumption and Continuation Act.
Interpretation Definitions 2 (1) The following definitions apply in this Act.
collective agreement means the collective agreement between the employer and the union that expired on December 31, 2017 or the collective agreement between the employer and the union that expired on January 31, 2018. (convention collective) employee means a person who is employed by the employer and bound by a collective agreement. (employé) employer means the Canada Post Corporation. (employeur) mediator-arbitrator means the mediator-arbitrator appointed under subsection 8(2). (médiateur-arbitre) Minister means the Minister of Labour. (ministre) union means the Canadian Union of Postal Workers, representing the Urban Postal Operations Unit or the Rural and Suburban Mail Carriers Unit. (syndicat)
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Words and expressions (2) Unless otherwise provided, words and expressions used in this Act have the same meaning as in Part I of the Canada Labour Code.
Presumption (3) For the purposes of this Act, the union is deemed to
be a person.
Postal Services Resumption or continuation of postal services 3 On the coming into force of this Act, (a) the employer must resume without delay, or continue, as the case may be, postal services; and (b) every employee must, when so required, resume
without delay, or continue, as the case may be, the duties of their employment.
Prohibitions 4 It is prohibited for the employer and for any of its officers and representatives to (a) in any manner impede any employee from complying with paragraph 3(b); or (b) discharge or in any other manner discipline, or authorize or direct the discharge or discipline of, any employee by reason of the employee having been on strike before the coming into force of this Act.
Obligations 5 The union and each of its officers and representatives must (a) without delay on the coming into force of this Act, give notice to the employees that, by reason of that coming into force, postal services are to be resumed or continued, as the case may be, and that the employees, when so required, are to resume without delay, or continue, the duties of their employment; and (b) take all reasonable steps to ensure that employees
comply with paragraph 3(b).
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Chapter 25: Postal Services Resumption and Continuation Act Extension of Collective Agreements Section 6
Extension of Collective Agreements Extension 6 (1) The term of the collective agreement that expired
on December 31, 2017 is extended to include the period beginning on January 1, 2018 and ending immediately before a new collective agreement between the parties comes into effect, except for any period during which there is (a) a strike against the employer in respect of the bargaining unit to which the collective agreement applies; or (b) a lockout against the union in respect of the bargaining unit to which the collective agreement applies. Extension (2) The term of the collective agreement that expired on January 31, 2018 is extended to include the period beginning on February 1, 2018 and ending immediately before a new collective agreement between the parties comes into effect, except for any period during which there is (a) a strike against the employer in respect of the bargaining unit to which the collective agreement applies; or (b) a lockout against the union in respect of the bargaining unit to which the collective agreement applies.
Collective agreement binding for extended term (3) A collective agreement, as extended by subsection (1)
or (2), is effective and binding on the parties to it for the period for which it is extended, despite anything in the collective agreement or in Part I of the Canada Labour Code. However, that Part applies in respect of the collective agreement, as extended, as if that period were the term of the collective agreement. Arbitration of discipline or discharge (4) Any person employed by the employer who is disciplined or discharged during any period that is excluded under subsection (1) or (2), and who, but for the exclusion, would have been bound by the collective agreement during that period, may submit the matter, for final settlement, (a) to an arbitrator selected by the employer and the union; or
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Chapter 25: Postal Services Resumption and Continuation Act Extension of Collective Agreements Sections 6-9
(b) if they are unable to agree on the selection of an
arbitrator and either of them makes a written request to the Minister to appoint an arbitrator, to an arbitrator appointed by the Minister after any inquiry that the Minister considers necessary. Provisions applicable (5) Sections 58 to 61 and 63 to 66 of the Canada Labour
Code apply, with any modifications that the circumstances require, in respect of an arbitrator to whom a matter is submitted under subsection (4). Strikes and lockouts prohibited 7 Until a collective agreement, as extended by subsection
6(1) or (2), expires, it is prohibited (a) for the employer and for any of its officers and
representatives to declare or cause a lockout against the union in respect of the bargaining unit to which the collective agreement applies; (b) for the union and for any of its officers and representatives to declare or authorize a strike against the employer in respect of that bargaining unit; and (c) for an employee who is a member of that bargaining unit to participate in a strike against the employer.
Mediator-Arbitrator Lists of candidates 8 (1) The employer and the union may, within two days
after the day on which this Act comes into force, each provide to the Minister a list of the names of up to three individuals that the employer or union, as the case may be, considers qualified to act as mediator-arbitrator.
Appointment of mediator-arbitrator (2) If the two lists have only one name in common, the
Minister must appoint that individual as the mediatorarbitrator, and if they have more than one name in common, he or she must appoint one of those individuals. However, if the Minister does not receive both lists within the period referred to in subsection (1), or if the lists that are received within that period have no names in common, he or she must appoint the mediator-arbitrator after seeking advice from the Chairperson of the Canada Industrial Relations Board. Referral of matters in dispute 9 The Minister must refer to the mediator-arbitrator all
matters relating to the amendment or revision of each
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collective agreement that are, at the time of the appointment, in dispute between the parties. Powers and duties of mediator-arbitrator 10 The mediator-arbitrator has, with any modifications
that the circumstances require, all the powers and duties referred to in paragraphs 60(1)(a) and (a.2) to (a.4) and sections 61 and 84 of the Canada Labour Code. Duties of mediator-arbitrator 11 (1) Within 90 days after the day on which he or she is
appointed or any longer period that the Minister may allow, the mediator-arbitrator must (a) endeavour to mediate all the matters that were referred to him or her relating to the amendment or revision of each collective agreement and to bring about an agreement between the parties to it on those matters; (b) if he or she is unable to bring about an agreement
between the parties in respect of any such matter, (i) hear the parties on the matter, arbitrate the matter and render a decision in respect of the matter, or (ii) ask each of the parties to submit, within the
time and in the manner that he or she may specify, that party’s final offer in respect of the matter and, subject to subsection (7), select, in order to resolve the matter, either the final offer of the employer or the final offer of the union; and (c) report to the Minister on the resolution of each of
the matters that were referred to the mediator-arbitrator and provide the parties with a copy of the report. Precision (2) For greater certainty, the choice of acting in accordance with subparagraph (1)(b)(i) or (ii) is at the discretion of the mediator-arbitrator.
Guiding principles (3) In rendering a decision or selecting a final offer under paragraph (1)(b), the mediator-arbitrator is to be guided by the need (a) to ensure that the health and safety of the employees is protected; (b) to ensure that the employees receive equal pay for
work of equal value;
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(c) to ensure the fair treatment of temporary or parttime employees, and other employees in non-standard employment, as compared to full-time, permanent employees; (d) to ensure the financial sustainability of the employer; (e) to create a culture of collaborative labour-management relations; and (f) to have the employer provide high-quality service at a reasonable price to Canadians.
Mediation period (4) Despite subsection (1), the mediator-arbitrator has a
period of not more than seven days after the day on which he or she is appointed — that may be extended for an additional period of not more than seven days if the parties agree — within which to endeavour to mediate the matters referred to in paragraph (1)(a) and to bring about an agreement between the parties. Contractual language — decision (5) Every decision of the mediator-arbitrator under subparagraph (1)(b)(i) must be worded in appropriate contractual language so as to allow its incorporation into a new collective agreement.
Contractual language — final offer (6) The final offer of the employer and of the union referred to in subparagraph (1)(b)(ii) must be submitted with proposed contractual language that can be incorporated into a new collective agreement. If no final offer submitted (7) If either party fails to submit to the mediator-arbitrator a final offer when requested to do so under subparagraph (1)(b)(ii), the mediator-arbitrator must select the final offer submitted by the other party.
New collective agreements not precluded 12 Nothing in this Act precludes the parties to a collective agreement from entering into a new collective agreement at any time before the mediator-arbitrator reports to the Minister under paragraph 11(1)(c) and, if they do so, the mediator-arbitrator’s duties under this Act respecting the collective agreement cease as of the day on which the new collective agreement is entered into. Costs 13 All costs incurred by Her Majesty in right of Canada relating to the appointment of the mediator-arbitrator
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and the performance of their duties under this Act are debts due to Her Majesty in right of Canada and may be recovered as such, in equal parts from the employer and the union, in any court of competent jurisdiction.
New Collective Agreements New collective agreement 14 (1) Despite anything in Part I of the Canada Labour
Code, but subject to subsection (2), beginning on the day after the day on which the mediator-arbitrator reports to the Minister under paragraph 11(1)(c) in respect of the matters that were referred to them in respect of the amendment or revision of a collective agreement (in this subsection referred to as the “former collective agreement”), a new collective agreement consisting of the following is effective and binding on the parties: (a) every agreement entered into by the parties, before the appointment of the mediator-arbitrator, in relation to the amendment or revision of the former collective agreement; (b) every agreement entered into by the parties, after
the appointment of the mediator-arbitrator, in relation to the matters that were referred to the mediatorarbitrator relating to the amendment or revision of the former collective agreement; and (c) every decision made by, and every final offer selected by, the mediator-arbitrator under paragraph 11(1)(b) in relation to the matters referred to in paragraph (b).
Application (2) Part I of the Canada Labour Code applies in respect
of the new collective agreement as if it had been entered into under that Part. Coming into effect of provisions (3) The new collective agreement may provide that any
of its provisions are effective and binding as of a day that is before or after the day on which the new collective agreement becomes effective and binding. Amendments (4) Nothing in this Act is to be construed so as to limit or
restrict the rights of the parties to the new collective agreement to amend any of its provisions and to give effect to the amendment.
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Enforcement Individuals 15 (1) An individual who contravenes any provision of this Act is guilty of an offence punishable on summary conviction and is liable, for each day or part of a day during which the offence continues, to a fine of not more than (a) $50,000, if the individual was acting in the capacity of an officer or representative of the employer or the union when the offence was committed; or (b) $1,000, in any other case.
Employer or union (2) If the employer or the union contravenes any provision of this Act, it is guilty of an offence punishable on summary conviction and is liable, for each day or part of a day during which the offence continues, to a fine of not more than $100,000.
No imprisonment (3) Despite subsection 787(2) of the Criminal Code, no
term of imprisonment is to be imposed in default of payment of a fine that is imposed under subsection (1) or (2). Recovery of fines (4) If a person is convicted of an offence under subsection (1) or (2) and the fine that is imposed is not paid when required, the prosecutor may, by filing the conviction, enter as a judgment the amount of the fine and costs, if any, in a superior court of the province in which the trial was held, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against the person in that court in civil proceedings.
Coming into Force Noon of day after royal assent 16 This Act comes into force at noon Eastern Standard Time on the day after the day on which it receives royal assent.
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 31
An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments
ASSENTED TO DECEMBER 13, 2018 BILL C-76
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments”.
SUMMARY This enactment amends the Canada Elections Act to establish spending limits for third parties and political parties during a defined period before the election period of a general election held on a day fixed under that Act. It also establishes measures to increase transparency regarding the participation of third parties in the electoral process. Among other things that it does in this regard, the enactment (a) adds reporting requirements for third parties engaging in partisan activities, partisan advertising, and election surveys to the reporting requirements for third parties engaging in election advertising; (b) creates an obligation for third parties to open a separate bank account for expenses related to the matters referred to in paragraph (a); and (c) creates an obligation for political parties and third parties to identify themselves in partisan advertising during the defined period before the election period. The enactment also amends the Act to implement measures to reduce barriers to participation and increase accessibility. Among other things that it does in this regard, the enactment (a) establishes a Register of Future Electors in which Canadian citizens 14 to 17 years of age may consent to be included; (b) broadens the application of accommodation measures to all persons with a disability, irrespective of its nature; (c) creates a financial incentive for registered parties and candidates to take steps to accommodate persons with a disability during an election period; (d) amends some of the rules regarding the treatment of candidates’ expenses, including the rules related to childcare expenses, expenses related to the care of a person with a disability and litigation expenses; (e) amends the rules regarding the treatment of nomination contestants’ and leadership contestants’ litigation expenses and personal expenses; (f) allows Canadian Forces electors access to several methods of voting, while also adopting measures to ensure the integrity of the vote;
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments SUMMARY
(g) removes limitations on public education and information activities conducted by the Chief Electoral Officer; (h) removes two limitations on voting by non-resident electors: the requirement that they have been residing outside Canada for less than five consecutive years and the requirement that they intend to return to Canada to resume residence in the future; and (i) extends voting hours on advance polling days.
The enactment also amends the Act to modernize voting services, facilitate enforcement and improve various aspects of the administration of elections and of political financing. Among other things that it does in this regard, the enactment (a) removes the assignment of specific responsibilities set out in the Act to specific election officers by creating a generic category of election officer to whom all those responsibilities may be assigned; (b) limits election periods to a maximum of 50 days; (c) removes administrative barriers in order to facilitate the hiring of election officers; (d) authorizes the Minister of Citizenship and Immigration to provide the Chief Electoral Officer with information about permanent residents and foreign nationals for the purpose of updating the Register of Electors; (e) removes the prohibition on the Chief Electoral Officer authorizing the notice of confirmation of registration (commonly known as a “voter information card”) as identification; (f) replaces, in the context of voter identification, the option of attestation for residence with an option of vouching for identity and residence; (g) removes the requirement for electors’ signatures during advance polls, changes procedures for the closing of advance polls and allows for counting ballots from advance polls one hour before the regular polls close; (h) replaces the right or obligation to take an oath with a right or obligation to make a solemn declaration, and streamlines the various declarations that electors may have the right or obligation to make under specific circumstances; (i) relocates the Commissioner of Canada Elections to within the Office of the Chief Electoral Officer, and provides that the Commissioner is to be appointed by the Chief Electoral Officer, after consultation with the Director of Public Prosecutions, for a non-renewable term of 10 years; (j) provides the Commissioner of Canada Elections with the authority to impose administrative monetary penalties for contraventions of provisions of Parts 16, 17 and 18 of the Act and certain other provisions of the Act; (k) provides the Commissioner of Canada Elections with the authority to lay charges; (l) provides the Commissioner of Canada Elections with the power to apply for a court order requiring testimony or a written return; (m) clarifies offences relating to (i) the publishing of false statements, (ii) participation by non-Canadians in elections, including inducing electors to vote or refrain from voting, and (iii) impersonation; and
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments SUMMARY
(n) implements a number of measures to harmonize and streamline political financing monitoring and reporting.
The enactment also amends the Act to provide for certain requirements with regard to the protection of personal information for registered parties, eligible parties and political parties that are applying to become registered parties, including the obligation for the party to adopt a policy for the protection of personal information and to publish it on its Internet site. The enactment also amends the Parliament of Canada Act to prevent the calling of a by-election when a vacancy in the House of Commons occurs within nine months before the day fixed for a general election under the Canada Elections Act. It also amends the Public Service Employment Act to clarify that the maximum period of employment of casual workers in the Office of the Chief Electoral Officer — 165 working days in one calendar year — applies to those who are appointed by the Commissioner of Canada Elections. Finally, the enactment contains transitional provisions, makes consequential amendments to other Acts and repeals the Special Voting Rules.
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iv
64-65-66-67 ELIZABETH II
CHAPTER 31
An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments
[Assented to 13th December, 2018] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Elections Modernization
Act. 2000, c. 9
Canada Elections Act 2014, c. 12, s. 2(2)
2 (1) The definitions leadership campaign expense
and nomination campaign expense in subsection 2(1) of the Canada Elections Act are repealed.
2007, c. 21, s. 1; 2014, c. 12, s. 2(7)
(2) The definitions capital asset, election officer,
polling day, prescribed and Register of Electors in subsection 2(1) of the Act are replaced by the following: capital asset means any property with a commercial value of more than $200 that (a) in the case of a registered party, an electoral district association or a candidate, is normally used outside an election period other than for the purposes of an election; (b) in the case of a nomination contestant, is normally used outside a nomination contest other than for the purposes of a nomination contest; and
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(c) in the case of a leadership contestant, is normally
used outside a leadership contest other than for the purposes of a leadership contest. (bien immobilisé) election officer means a person referred to in subsection 22(1) or appointed under section 32. (fonctionnaire électoral) polling day, in relation to an election, means the date fixed for voting at the election under paragraph 57(1.2)(c) or subsection 59(4) or 77(2). (jour du scrutin) prescribed, in relation to a form or a solemn declaration, means one that is authorized by the Chief Electoral Officer. (prescrit) Register of Electors means the Register of Electors established under paragraph 44(1)(a). (Registre des électeurs) (3) Paragraph (b) of the definition election documents in subsection 2(1) of the Act is replaced by the following: (b) the nomination papers and other documents filed
by the candidates or filed on their behalf under section 67; 2001, c. 21, s. 1(2)(E); 2014, c. 12, s. 2(4)
(4) The definition election documents in subsection 2(1) of the Act is amended by striking out “and” at the end of paragraph (e) and by replacing paragraphs (f) and (g) with the following: (f) the other documents sent to the Chief Electoral Officer from the various polling stations, the various advance polling stations or the returning officer’s office, including (i) stubs and unused ballot papers, (ii) ballot papers cast for the various candidates, (iii) spoiled ballot papers, (iv) rejected ballot papers, (v) the list of electors used at the polling station,
advance polling station or returning officer’s office, (vi) written authorizations of candidates’ representatives, (vii) used transfer certificates, if any, and (viii) registration certificates; and
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(g) the prescribed forms referred to in section
162 — other than those referred to in paragraph 162(i.1) — and any other prescribed form to be used at a polling station, advance polling station or returning officer’s office that contains personal information relating to an elector. (documents électoraux)
(5) Paragraph (a) of the definition spoiled in subsection 2(1) of the Act is replaced by the following: (a) one that has not been deposited in the ballot box
but has been found by an election officer or a unit election officer as defined in section 177 to be soiled or improperly printed; or 2001, c. 21, s. 1(1)
(6) The definition appartenance politique in subsection 2(1) of the French version of the Act is replaced by the following: appartenance politique S’agissant d’un candidat, la désignation du parti politique qui le soutient ou la désignation « indépendant(e) », selon le cas, mentionnée dans son acte de candidature conformément au sous-alinéa 66(1)a)(v). (political affiliation) (7) Subsection 2(1) of the Act is amended by
adding the following in alphabetical order: election advertising means the transmission to the public by any means during an election period of an advertising message that promotes or opposes a registered party or the election of a candidate, including by taking a position on an issue with which a registered party or candidate is associated. For greater certainty, it does not include (a) the transmission to the public of an editorial, a debate, a speech, an interview, a column, a letter, a commentary or news; (b) the distribution of a book, or the promotion of the sale of a book, for no less than its commercial value, if the book was planned to be made available to the public regardless of whether there was to be an election; (c) the transmission of a document directly by a person or a group to their members, employees or shareholders, as the case may be;
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(d) the transmission by an individual, on a non-commercial basis on the Internet, of his or her personal political views; or (e) the making of telephone calls to electors only to
encourage them to vote. (publicité électorale) election advertising expense means an expense incurred in relation to (a) the production of an election advertising message; and (b) the transmission of an election advertising message to the public. (dépenses de publicité électorale) election survey means a survey respecting whether persons intend to vote at an election or who they voted for or will vote for at an election or respecting an issue with which a registered party or candidate is associated. (sondage électoral) future elector means a Canadian citizen who is 14 years of age or older but under 18 years of age. (futur électeur) National Capital Region means the National Capital Region as described in the schedule to the National Capital Act. (région de la capitale nationale) partisan advertising means the transmission to the public by any means during a pre-election period of an advertising message that promotes or opposes a registered party or eligible party or the election of a potential candidate, nomination contestant or leader of a registered party or eligible party, otherwise than by taking a position on an issue with which any such party or person is associated. For greater certainty, it does not include (a) the transmission to the public of an editorial, a debate, a speech, an interview, a column, a letter, a commentary or news; (b) the distribution of a book, or the promotion of the sale of a book, for no less than its commercial value, if the book was planned to be made available to the public regardless of whether there was to be an election; (c) the transmission of a document by a Senator or a member the expense of which is paid by the Senate or House of Commons; (d) the transmission of a document directly by a person or a group to their members, employees or shareholders, as the case may be;
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(e) the transmission by an individual, on a non-commercial basis on the Internet, of his or her personal political views; or (f) the making of telephone calls to electors only to
encourage them to vote. (publicité partisane) partisan advertising expense means an expense incurred in relation to (a) the production of a partisan advertising message; and (b) the transmission of a partisan advertising message to the public. (dépenses de publicité partisane)
potential candidate means a person whose nomination as a candidate at an election has not been confirmed under subsection 71(1) but who (a) is selected in a nomination contest; (b) is deemed to be a candidate under section 477; (c) is a member or, if Parliament is dissolved, was a member on the day before the dissolution; or (d) has the support of a political party to be a candidate of that party. (candidat potentiel) pre-election period means the period beginning on the June 30 before the day set in accordance with subsection 56.1(2) for the holding of a general election and ending on the day before the earlier of (a) the first day of an election period for a general election, and (b) the 37th day before the Monday referred to in subsection 56.1(2) or, if the Governor in Council makes an order under subsection 56.2(3), the 37th day before the alternate day referred to in that order. (période préélectorale) Register of Future Electors means the Register of Future Electors established under paragraph 44(1)(b). (Registre des futurs électeurs) 2014, c. 12, s. 2(8)
(8) The portion of subsection 2(1.1) of the Act before paragraph (a) is replaced by the following: Commercial value of capital assets (1.1) For the purposes of this Act, the commercial value
of any capital asset that is used during a nomination
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contest, an election period or a leadership contest, as the case may be, is the lower of
(9) Subsection 2(3) of the Act is replaced by the
following: Satisfactory proof of identity and residence (3) For the purposes of this Act, satisfactory proof of
identity and satisfactory proof of residence are established in the manner determined by the Chief Electoral Officer. (10) Section 2 of the Act is amended by adding the following after subsection (6):
Definitions of election advertising and partisan advertising (7) For the purposes of the definitions election advertising and partisan advertising, promoting or opposing includes (a) in relation to a registered party or eligible party, (i) naming it, (ii) identifying it, including by its logo, and (iii) providing a link to an Internet page that does
anything referred to in subparagraphs (i) and (ii); and (b) in relation to the election of a potential candidate,
a nomination contestant, a candidate or a leader of a registered party or eligible party, (i) naming him or her, (ii) showing a photograph, cartoon or drawing of him or her, (iii) identifying him or her, including by political
affiliation or by any logo that he or she has, and (iv) providing a link to an Internet page that does
anything referred to in subparagraphs (i) to (iii).
3 Sections 3 to 5 of the Act are replaced by the following:
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Persons qualified as electors 3 Every person who is a Canadian citizen and who on polling day is 18 years of age or older is qualified as an elector. 4 Section 7 of the Act is repealed. 5 Section 8 of the Act is amended by adding the following after subsection (2):
Person residing outside Canada (2.1) The place of ordinary residence of a person who resides outside Canada is their last place of ordinary residence in Canada. 6 (1) The portion of section 10 of the Act before
paragraph (a) is replaced by the following: Former member candidates and electors living with them 10 (1) Each candidate at a general election who, on the day before the dissolution of Parliament immediately before the election, was a member, and any elector living with the candidate on that day who would move, or has moved, with the candidate to continue to live with the candidate, is entitled to have his or her name entered on the list of electors for, and to vote at the polling station to which is assigned, the polling division in which is located (2) Subsection 10(1) is amended by adding “or” at the end of paragraph (a), by striking out “or” at the end of paragraph (c) and by repealing paragraphs (b) and (d). (3) Section 10 of the Act is amended by adding the
following after subsection (1): Former member candidates and electors living with them — notice to returning officer (2) If a candidate or elector referred to in subsection (1)
provides notice to the returning officer, at least two days before polling day, of his or her intention to vote at the polling station, the candidate or elector is entitled to have his or her name entered on the list of electors for, and to vote at the polling station to which is assigned, any polling division in (a) the electoral district in which the former member
is a candidate; or (b) the electoral district in the National Capital Region where the former member resides for the purpose of carrying out parliamentary duties.
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2003, c. 22, s. 100
7 Section 11 of the Act is repealed. 8 Subsection 15(1) of the Act is replaced by the
following: Rank, powers and duties 15 (1) Subject to subsections 509.1(2) and (3), the Chief
Electoral Officer shall rank as and have all the powers of a deputy head of a department, shall perform the duties of the office on a full-time basis and shall not hold any other office under Her Majesty or engage in any other employment. 2014, c. 12, s. 5
9 (1) Subsection 16.1(3) of the Act is replaced by
the following: Consultations (3) Before issuing a guideline or interpretation note, the
Chief Electoral Officer shall provide a copy of the proposed guideline or interpretation note to the Commissioner and to the members of the Advisory Committee of Political Parties established by subsection 21.1(1). The Commissioner and those members may provide their written comments to the Chief Electoral Officer within 45 days after the day on which the copy is sent. 2014, c. 12, s. 5
(2) Subsections 16.1(5) to (7) of the Act are replaced by the following: Issuance (7) The Chief Electoral Officer shall issue the guideline or interpretation note by registering it in the registry referred to in section 16.4 as soon as possible after preparing it. 2014, c. 12, s. 5
10 (1) Subsection 16.2(2) of the Act is replaced by the following:
Consultations (2) Before issuing an opinion, the Chief Electoral Officer
shall provide a copy of the proposed opinion to the Commissioner and to the members of the Advisory Committee of Political Parties established by subsection 21.1(1). The Commissioner and those members may provide their written comments to the Chief Electoral Officer within 30 days after the day on which the copy is sent. 2014, c. 12, s. 5
(2) Subsection 16.2(4) of the Act is replaced by the
following:
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Pre-publication (4) Within 90 days after the day on which the application is made, the Chief Electoral Officer shall publish on his or her Internet site for a period of 30 days the opinion as well as a notice stating that the opinion will be issued at the expiry of that period. However, if the 90-day period coincides or overlaps with the election period of a general election, the opinion and the notice shall be published no later than 90 days after polling day for that election.
2014, c. 12, s. 5
11 Section 16.3 of the Act is replaced by the following: New interpretation 16.3 If an opinion that is published under subsection 16.2(4) interprets a provision of the Act in a way that contradicts an interpretation of that provision provided in a previously issued opinion, the new interpretation does not replace the former interpretation until the date that the new opinion is issued under section 16.2.
2014, c. 12, s. 5.1
12 Subsection 16.5(1) of the Act is repealed.
2014, c. 12, s. 7
13 Section 17.1 of the Act is repealed. 2014, c. 12, s. 7
14 Subsections 18(1) to (2) of the Act are replaced by the following:
Public education and information programs 18 (1) The Chief Electoral Officer may implement public
education and information programs to make the electoral process better known to the public, particularly to those persons and groups most likely to experience difficulties in exercising their democratic rights.
Communication with public (1.1) The Chief Electoral Officer may, using any media or other means that he or she considers appropriate, provide the public, both inside and outside Canada, with information relating to Canada’s electoral process and the democratic rights to vote and to be a candidate.
Information outside Canada (1.2) The Chief Electoral Officer may establish programs to disseminate information outside Canada concerning how to vote under Part 11.
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Communication with electors with a disability (2) The Chief Electoral Officer shall ensure that any information on the following that is provided under subsections (1) to (1.2) in an advertising message is accessible to electors with a disability: (a) how to become a candidate; (b) how an elector may have their name added to a list of electors and may have corrections made to information respecting them on the list; (c) how an elector may vote under section 127 and the
times, dates and locations for voting; (d) how an elector may prove their identity and residence in order to vote, including the pieces of identification that they may use to that end; and (e) the measures for assisting electors with a disability to access a polling station or advance polling station or to mark a ballot.
Communication with future electors with a disability (2.1) If the Chief Electoral Officer provides, in an advertising message, any information under subsections (1) and (1.1) on how a future elector may have their name added to the Register of Future Electors and may have corrections made to information respecting them in that register, the Chief Electoral Officer shall ensure that the information is accessible to future electors with a disability. 2014, c. 12, s. 8
15 Sections 18.01 and 18.1 of the Act are replaced by the following:
International cooperation 18.01 The Chief Electoral Officer may provide assistance and cooperation in electoral matters to electoral agencies in other countries or to international organizations.
Voting studies 18.1 (1) The Chief Electoral Officer may carry out studies on voting, including studies respecting alternative voting means. Alternative voting (2) The Chief Electoral Officer may devise and test an alternative voting process for future use in an election.
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Voting technology — electors with a disability (3) The Chief Electoral Officer shall develop, obtain or
adapt voting technology for use by electors with a disability, and may test the technology for future use in an election. Prior approval (4) Neither an alternative voting process nor voting technology tested under subsection (2) or (3) may be used in an election without the prior approval of the committees of the Senate and of the House of Commons that normally consider electoral matters.
2014, c. 12, s. 8
16 Subsection 18.2(1) of the Act is replaced by the following:
Power to enter into contracts, etc. 18.2 (1) The Chief Electoral Officer may enter into contracts, memoranda of understanding or other arrangements in the name of Her Majesty in right of Canada or in the Chief Electoral Officer’s name in the exercise or performance of his or her powers, duties and functions under this Act or any other Act of Parliament. 2003, c. 22, s. 102(E)
17 Section 19 of the Act and the heading before it are replaced by the following:
Staff Staff 19 The staff of the Chief Electoral Officer consists of employees appointed in accordance with the Public Service Employment Act. 2014, c. 12, s. 10
18 Subsection 20(2) of the Act is replaced by the following:
Casual and temporary staff (2) Any additional employees that the Chief Electoral Officer considers necessary for the exercise or performance of his or her powers, duties and functions under this Act that are related to the preparation for, and the conduct of, an election may be employed on a casual or temporary basis in accordance with the Public Service Employment Act. 19 Section 21 of the Act is replaced by the following:
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Delegation 21 The Chief Electoral Officer may delegate to any member of his or her staff, subject to any limitations that he or she may specify, any of his or her powers, duties and functions under this or any other Act of Parliament, except the power to delegate. 20 (1) Paragraph 22(1)(c) of the Act is replaced by the following: (c) persons authorized by a returning officer under
section 27 to exercise powers or perform duties under this Act; 2014, c. 12, s. 12(2)
(2) Paragraphs 22(1)(d) to (k) of the Act are repealed. (3) Subsection 22(1) of the Act is amended by adding “and” at the end of paragraph (m), by striking out “and” at the end of paragraph (n) and by repealing paragraph (o). (4) Paragraph 22(3)(f) of the Act is replaced by the following: (f) a person who, within seven years before the proposed appointment, has been found guilty of any offence under this Act or the Referendum Act, or a regulation made under the Referendum Act, or under an Act of the legislature of a province, or a regulation made under an Act of the legislature of a province, relating to provincial, municipal or school board elections. (5) Subsections 22(4) and (5) of the Act are replaced by the following:
Qualifications (4) An election officer must be qualified as an elector, and an election officer referred to in paragraph (1)(a.1) or (b) must reside in the electoral district in which he or she is to exercise powers or perform duties under this Act or in an adjacent electoral district.
Election officers younger than 18 (5) Despite subsection (4), an election officer appointed
under section 32 may be under 18 years of age but must be at least 16 years of age. 21 Section 23 of the Act is replaced by the following:
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Solemn declaration 23 (1) Before assuming duties, an election officer shall
make, in writing, a solemn declaration, in the prescribed form, that he or she will exercise the powers and perform the duties of the office in an impartial manner. Prohibition (2) No election officer shall communicate information,
or use personal information, that is obtained in the course of exercising his or her powers or performing his or her duties under this Act, other than for a purpose related to the exercise of those powers or the performance of those duties. Sending of solemn declarations (3) The returning officer shall send his or her solemn
declaration and that of the assistant returning officer without delay to the Chief Electoral Officer. 2014, c. 12, s. 13
22 (1) Paragraphs 23.2(9)(a) and (b) of the Act are
replaced by the following: (a) is incapable, by reason of illness, disability or otherwise, of satisfactorily exercising their powers or performing their duties under this Act; (b) fails to competently exercise a field liaison officer’s powers or competently perform a field liaison officer’s duties under this Act or to comply with an instruction of the Chief Electoral Officer issued under paragraph 16(c); or 2014, c. 12, s. 13
(2) Paragraph 23.2(9)(c) of the English version of
the Act is replaced by the following: (c) contravenes subsection (8), whether or not the
contravention occurs in the exercise of their powers or the performance of their duties under this Act. 23 (1) Paragraphs 24(7)(a) and (b) of the Act are replaced by the following: (a) is incapable, by reason of illness, disability or otherwise, of satisfactorily exercising his or her powers or performing his or her duties under this Act; (b) fails to competently exercise a returning officer’s
power or competently perform a returning officer’s duty under this Act or to comply with an instruction of the Chief Electoral Officer described in paragraph 16(c); (2) Paragraph 24(7)(d) of the Act is replaced by the following:
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(d) contravenes subsection (6), whether or not the
contravention occurs in the exercise of his or her powers or the performance of his or her duties under this Act. 2014, c. 12, s. 14(2)
(3) Subsections 24(8) and (9) of the Act are replaced by the following: Temporary suspension (8) The Chief Electoral Officer may temporarily suspend from office a returning officer for any grounds set out in subsection (7).
Duration of suspension (9) The period of suspension expires at the end of the period that the Chief Electoral Officer considers appropriate. However, if a procedure is commenced — either before or during the period of suspension — that could lead to the returning officer’s removal, the period of suspension expires on the day on which the Chief Electoral Officer makes his or her final decision in that regard. 24 Subsection 26(1) of the Act is replaced by the
following: Assistant returning officer 26 (1) Without delay after being appointed, a returning officer shall, with the Chief Electoral Officer’s prior approval of the individual proposed to be appointed, appoint an assistant returning officer, who shall hold office at pleasure. 2014, c. 12, s. 15
25 Subsection 27(1) of the Act is replaced by the
following: Delegation 27 (1) The returning officer for an electoral district may,
with the Chief Electoral Officer’s prior approval, authorize any person acting under his or her direction to exercise any of the powers or perform any of the duties of a returning officer under this Act, except those described in subsection 24(3), sections 62 and 63, subsection 71(1), sections 71.1, 74, 77, 130, 293 to 298 and 300, subsection 301(6) and sections 313 to 316. 2006, c. 9, s. 176; 2014, c. 12, s. 16(1) and 16(2)(F)
26 Subsections 28(3.01) and (3.1) of the Act are replaced by the following:
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Designated person to act — suspension of returning officer (3.01) If a returning officer is under suspension during
the six months before the day set in accordance with subsection 56.1(2) for the holding of a general election or during any election period that falls in whole or in part outside that six-month period, the Chief Electoral Officer may designate a person to act in the returning officer’s place, and that person may, during and after that period, exercise the powers and perform the duties of a returning officer in relation to that election. Designated person to act — absence of returning and assistant returning officers (3.1) If, during the six months before the day set in accordance with subsection 56.1(2) for the holding of a general election or during any election period that falls in whole or in part outside that six-month period, a returning officer is absent or unable to act or a returning officer’s office is vacant and, at the same time, the assistant returning officer is absent or unable to act or the assistant returning officer’s office is vacant, the Chief Electoral Officer shall designate a person to act in place of the returning officer, and that person may, during and after that period, exercise the powers and perform the duties of a returning officer in relation to that election. 27 (1) Subsection 29(2) of the Act is replaced by
the following: Appointment of substitute (2) If an assistant returning officer dies, resigns, becomes disqualified or incapable of acting or refuses to act, or is removed from office for any other reason, the returning officer shall without delay appoint a substitute with the Chief Electoral Officer’s prior approval. (2) Subsection 29(4) of the Act is replaced by the
following: Resignation by assistant returning officer (4) An assistant returning officer who intends to resign
shall give written notice to the returning officer or, if the office of returning officer is vacant, to the Chief Electoral Officer. 28 Subsection 30(4) of the Act is replaced by the
following: Further limitation (4) An assistant returning officer appointed under subsection (2) is not an assistant returning officer for the purposes of subsections 28(1), 60(2), 70(1) and 293(1).
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2001, c. 21, s. 3(E); 2014, c. 12, ss. 17 to 21
29 The heading “General” before section 32 and sections 32 to 39 of the Act are replaced by the following:
Election officers 32 (1) Subject to subsections (2) and (3) and 33(2) and
(3), a returning officer shall, after the issue of the writ, appoint in accordance with the Chief Electoral Officer’s instructions the election officers that the returning officer considers necessary for exercising election officers’ powers and performing election officers’ duties under this Act in the returning officer’s electoral district. Appointment before issue of writ (2) A returning officer may, in accordance with the Chief
Electoral Officer’s instructions, appoint election officers before the issue of the writ if the returning officer considers that it is desirable to do so for the purpose of training and preparing them to exercise their powers and perform their duties under this Act after the issue of the writ. Maximum number of election officers appointed (3) Before the eighth day after the issue of the writ, a returning officer shall not appoint more than half the number of election officers referred to in subsection (1). Solicitation of names 33 (1) As soon as possible after the issue of the writ, a
returning officer shall solicit names of persons suitable to be election officers from the candidates of registered parties that endorsed candidates in the last election in the electoral district or from the registered associations of those registered parties — or, if such a registered party has no registered association in that electoral district, from that registered party. Persons whose names are provided to be appointed (2) If the number of names provided under subsection
(1) within seven days after the issue of the writ is less than, or equal to, the number of election officers remaining to be appointed under subsection 32(1) after the returning officer has appointed election officers under section 32, the returning officer shall, subject to subsection 37(1), appoint the persons named as election officers.
Proportional distribution (3) If the number of names provided under subsection (1) within seven days after the issue of the writ is more than the number of election officers remaining to be appointed under subsection 32(1) after the returning officer has appointed election officers under section 32, the
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returning officer shall, subject to subsection 37(1), appoint from those names the election officers remaining to be appointed as far as possible in the proportion of the votes received in the last election in the electoral district by the candidates of the registered parties whose candidates or registered associations provided names under subsection (1), or that themselves provided names under that subsection, as the case may be.
Removal or replacement (4) If a returning officer removes or replaces an election
officer, the former election officer shall return all election documents and election materials in his or her possession to the returning officer or to an authorized person.
Lists of election officers (5) Each returning officer shall make available to each
candidate, on completion of the list, a list of the election officers for the electoral district who will be responsible for assisting the returning officer or assistant returning officer in the revision of lists of electors under Part 7. Identification (6) Each election officer shall, while exercising his or her
powers or performing his or her duties, wear or carry the identification that is supplied by the Chief Electoral Officer and shall show it on request. Refusal to appoint 37 (1) A returning officer may, on reasonable grounds,
refuse to appoint as an election officer a person recommended by a candidate or by a registered association or registered party and shall immediately advise the candidate, association or party of the refusal.
Recommendation of another person (2) If as a result of the refusal a position is not filled and
there are no more persons whose names were provided by the candidate, registered association or registered party under subsection 33(1) who may be appointed under subsection 33(2) or (3), the candidate, association or party may recommend another person within 24 hours after being advised of the refusal.
Record of election officers’ powers and duties 38 A returning officer shall keep a record of the powers and duties that he or she has assigned to each election
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officer, and of the time at which or during which each election officer is to exercise a power or perform a duty assigned to him or her. Election officers 39 An election officer shall exercise or perform, in accordance with the Chief Electoral Officer’s instructions, any power or duty assigned to him or her by a returning officer. 2014, c. 12, s. 22(2)
30 Subsections 41(2) to (4) of the Act are replaced by the following:
Notice (4) When the Chief Electoral Officer has determined which candidates, registered associations or registered parties have the right to provide lists of names under subsection (1), he or she shall notify those registered parties without delay of that right. 31 Section 42 of the Act is replaced by the following:
Attribution of votes for appointments 42 For the purposes of subsection 33(3) and section 41,
in a case in which a registered party that endorsed a candidate in the last election merges with one or more parties that were registered parties at the last election, (a) the merged party is deemed to have endorsed a candidate in the last election in the electoral district; and (b) that candidate is deemed to have received the
same number of votes as the candidate who, among the candidates of the merging parties, received the largest number of votes at that election. 32 Paragraphs 43(a) to (c) of the Act are replaced
by the following: (a) knowingly obstruct an election officer in the exercise of his or her powers or the performance of his or her duties; (b) without authority, use identification simulating that used by an election officer or intended to replace that prescribed by the Chief Electoral Officer for that purpose; or (c) having been removed or replaced as an election officer, fail to return any election documents or election materials in his or her possession to the returning officer or to an authorized person.
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2007, c. 21, s. 3
33 Subsection 43.1(1) of the English version of
the Act is replaced by the following: Right of access 43.1 (1) No person who is in control of an apartment
building, condominium building or other multiple-residence building or a gated community shall prevent an election officer or a member of the staff of a returning officer from obtaining access to the building or gated community, as the case may be, between 9:00 a.m. and 9:00 p.m., to exercise his or her powers or perform his or her duties under this Act. 34 The heading of Part 4 of the Act is replaced by the following:
Register of Electors and Register of Future Electors 35 The heading “Maintenance and Communication of Register” before section 44 of the English version of the Act is replaced by the following:
Maintenance and Communication 2001, c. 21, s. 4; 2007, c. 21, s. 4
36 Section 44 of the Act is replaced by the following: Maintenance of Registers 44 (1) The Chief Electoral Officer shall maintain (a) a register of persons who are qualified as electors,
to be known as the Register of Electors; and (b) a register of persons who are qualified as future electors, to be known as the Register of Future Electors.
Contents of Registers (2) The Register of Electors and the Register of Future Electors shall contain, for each elector or future elector who is included in it, as the case may be, his or her surname, given names, gender, date of birth, civic address, mailing address and any other information that is provided under subsections 49(2), 211.2(4), 223(2), 233(2) and 251(3).
Identifier (3) The Register of Electors and the Register of Future Electors shall also contain, for each elector or future
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elector, as the case may be, a unique, randomly generated identifier that is assigned by the Chief Electoral Officer. Future electors becoming electors (4) Subject to subsection (5), the Register of Future Electors may continue to contain information about a former future elector after he or she becomes an elector until he or she is included in the Register of Electors.
Inclusion optional (5) Inclusion in the Register of Electors and the Register
of Future Electors is optional. Parental consent not necessary (6) A future elector’s inclusion in the Register of Future
Electors does not require the consent of the future elector’s parents or guardian or tutor. 2007, c. 21, s. 5
37 Subsection 45(1) of the Act is replaced by the following:
Lists to members and registered parties 45 (1) By November 15 in each year, the Chief Electoral Officer shall make available to the member for each electoral district and, on request, to each registered party that endorsed a candidate in the electoral district in the last election, a copy — taken from the Register of Electors — in electronic form, or in formats that include electronic form, of the lists of electors for the electoral district. 38 The heading before section 46 of the English version of the Act is replaced by the following:
Updates 39 (1) The portion of subsection 46(1) of the Act
before subparagraph (b)(i) is replaced by the following: Sources of information 46 (1) The Register of Electors and the Register of Future Electors shall be updated from (a) information (i) that electors or future electors, as the case may
be, have given the Chief Electoral Officer, or
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(ii) that is held by a federal department or body and that electors or future electors, as the case may be, have expressly authorized to be given to the Chief Electoral Officer; and (b) information that the Chief Electoral Officer considers reliable and necessary for updating the surname, given names, gender, date of birth, civic address and mailing address of electors and future electors included in the Register of Electors or Register of Future Electors, as the case may be, and that 2007, c. 21, s. 6
(2) Subsection 46(1.1) of the Act is replaced by the following:
Source of information: Register of Future Electors (1.01) The Register of Electors shall be updated from information that the Chief Electoral Officer holds in the Register of Future Electors about future electors who become electors.
Retention of certain information (1.1) The Chief Electoral Officer may retain information collected under paragraph (1)(b), but not included in the Register of Electors or Register of Future Electors, for the purpose of correlating information subsequently collected with information already contained in the relevant register. 2007, c. 21, s. 7
40 Sections 46.1 and 46.2 of the Act are replaced by the following:
Information from Minister of Citizenship and Immigration 46.01 Despite subparagraph 46(1)(a)(ii), for the purpose of assisting the Chief Electoral Officer in updating the Register of Electors, including by deleting the name of a person who is not an elector, the Minister of Citizenship and Immigration may, at the request of the Chief Electoral Officer in writing, provide the Chief Electoral Officer with any of the following information, in relation to a person, that is contained in databases maintained by the Department of Citizenship and Immigration that relate to permanent residents and foreign nationals as those terms are defined in subsection 2(1) of the Immigration and Refugee Protection Act and with the date when the information referred to in paragraph (d) was included or updated in those databases: (a) his or her surname and given names; (b) his or her gender;
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(c) his or her date of birth; (d) his or her addresses; and (e) any unique identifier that that Minister has assigned to him or her under that Act.
Citizenship information 46.1 For the purpose of assisting the Chief Electoral Officer in updating the Register of Electors or Register of Future Electors, the Minister of National Revenue may, on a return of income referred to in subsection 150(1) of the Income Tax Act, request that an individual who is filing a return of income under paragraph 150(1)(d) of that Act indicate in the return whether he or she is a Canadian citizen.
Information in respect of deceased individuals 46.2 For the purpose of updating the Register of Electors or Register of Future Electors, the Minister of National Revenue shall, at the request of the Chief Electoral Officer, provide the name, date of birth and address of any individual to whom paragraph 150(1)(b) of the Income Tax Act applies if that individual has, in his or her last return of income filed under paragraph 150(1)(d) of that Act, authorized that Minister to provide his or her name, date of birth and address to the Chief Electoral Officer for the relevant register.
2007, c. 21, s. 8
41 Sections 47.1 to 51 of the Act are replaced by the following:
Other duties 47.1 Between election periods, a returning officer shall
perform any duties related to the updating of the Register of Electors or Register of Future Electors that are requested by the Chief Electoral Officer.
Adding electors and future electors 48 (1) The Chief Electoral Officer shall, before including
an elector in the Register of Electors or a future elector in the Register of Future Electors, send him or her the Chief Electoral Officer’s information relating to him or her and ask if he or she wishes to be included in the relevant register. Obligation of elector or future elector (2) An elector or future elector who wishes to be included in the relevant register shall confirm, correct or complete the information, in writing, and give it to the Chief Electoral Officer along with a signed certification that he
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or she is qualified as an elector or as a future elector, as the case may be. Exceptions (3) This section does not apply in respect of the inclusion of an elector or future elector that is (a) done at his or her request; (b) done using information from lists of electors or future electors established under provincial law that contain information that the Chief Electoral Officer considers sufficient for the elector’s or future elector’s inclusion; or (c) done using information to update the Register of Electors under subsection 46(1.01).
Listing requests 49 (1) Any person may at any time request the Chief
Electoral Officer to include him or her in the Register of Electors or Register of Future Electors, by providing (a) a signed certification that he or she is qualified as
an elector or as a future elector, as the case may be; (b) his or her surname, given names, gender, date of birth, civic address and mailing address; and (c) satisfactory proof of identity.
Optional information (2) In addition to the information referred to in subsection (1), the Chief Electoral Officer may invite the elector or future elector to give any other information that the Chief Electoral Officer considers necessary to implement any agreements entered into under section 55, but the elector or future elector is not required to do so. Corrections 50 An elector or future elector may inform the Chief
Electoral Officer of changes to the information in the Register of Electors or Register of Future Electors, as the case may be, relating to him or her, and the Chief Electoral Officer shall make the necessary corrections to the relevant register. Verification 51 The Chief Electoral Officer may (a) contact an elector or future elector to verify the Chief Electoral Officer’s information relating to him or her; and
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(b) request the elector or future elector to confirm,
correct or complete the information within 60 days after receiving the request. 42 (1) The portion of subsection 52(1) of the Act
before paragraph (a) is replaced by the following: Deletion of names 52 (1) The Chief Electoral Officer shall delete from the
Register of Electors or Register of Future Electors the name of any person who (2) Paragraph 52(1)(b) of the Act is replaced by
the following: (b) is not an elector or future elector, as the case may
be, subject to subsection 44(4); 2014, c. 12, s. 23(1)
(3) Paragraph 52(1)(d) of the Act is replaced by the following: (d) is, by reason of mental incapacity, under a courtordered protective regime, including guardianship, tutorship or curatorship, and whose authorized representative under the regime requests in writing that the person’s name be deleted; or (e) is a future elector with a mental incapacity whose
parent requests in writing that the future elector’s name be deleted. (4) Subsection 52(2) of the Act is replaced by the
following: Deletion of name — discretionary (2) The Chief Electoral Officer may delete from the Register of Electors or Register of Future Electors the name of any person who fails to comply with a request referred to in paragraph 51(b) within the 60 days. 43 Section 53 of the Act is renumbered as subsection 53(1) and is amended by adding the following:
Restriction — Register of Future Electors (2) If a future elector so requests the Chief Electoral Officer in writing, information in the Register of Future Electors relating to the future elector shall be used only for the purposes of (a) updating the Register of Electors; or
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(b) the transmission of information in the course of public education and information programs implemented under subsection 18(1). 44 Section 54 of the Act is replaced by the following:
Access to personal information 54 At the written request of an elector or future elector, the Chief Electoral Officer shall send him or her all the information in the Chief Electoral Officer’s possession relating to him or her. 2007, c. 21, s. 9
45 Subsection 55(1) of the Act is replaced by the
following: Provincial bodies 55 (1) The Chief Electoral Officer may enter into an
agreement with any body responsible under provincial law for establishing a list of electors or future electors, governing the giving of information contained in the Register of Electors or Register of Future Electors, or the giving of information referred to in subsection 44(2) or (3) that the Chief Electoral Officer intends to include in either register, if that information is needed for establishing such a list.
Exception (1.1) Despite subsection (1), the Chief Electoral Officer
shall not enter into an agreement governing the giving of information contained in the Register of Future Electors, or the giving of information referred to in subsection 44(2) or (3) in relation to future electors, with any body that is required under provincial law to give or to make available to political parties, entities associated with a political party or members of a legislature information relating to future electors.
2007, c. 21, s. 10(1)
46 (1) Paragraphs 56(a) to (d) of the Act are replaced by the following: (a) knowingly make a false or misleading statement, orally or in writing, relating to their qualification as an elector or as a future elector or relating to any other information referred to in section 49; (b) knowingly make a false or misleading statement, orally or in writing, relating to another person’s qualification as an elector or as a future elector, to that other person’s surname, given names, gender, civic
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address or mailing address, or to the identifier assigned to that other person by the Chief Electoral Officer, for the purpose of having that other person’s name deleted from the Register of Electors or Register of Future Electors, as the case may be; (c) request the listing in the Register of Electors or
Register of Future Electors of the name of a person who is not qualified as an elector or as a future elector, as the case may be, knowing that the person is not so qualified; (d) knowingly apply to have included in the Register of Electors or Register of Future Electors the name of an animal or thing; 2007, c. 21, s. 10(2)
(2) Subaragraph 56(e)(ii) of the Act is replaced by
the following: (ii) for the purposes of the administration and enforcement of this Act or the Referendum Act, or (3) Section 56 of the Act is amended by striking out “or” at the end of subparagraph (e)(iii) and by adding the following after paragraph (e): (e.1) knowingly use personal information that is obtained from the Register of Future Electors except as follows: (i) for the purposes of updating the Register of Electors, (ii) for the purposes of the transmission of information in the course of public education and information programs implemented under subsection 18(1), (iii) for the purposes of the administration and enforcement of this Act or the Referendum Act, or (iv) in accordance with the conditions included in
an agreement made under section 55, in the case of information that is transmitted in accordance with the agreement; or 2001, c. 21, s. 5
47 Paragraph 57(1.2)(c) of the Act is replaced by
the following: (c) fix the date for voting at the election, which date
must be no earlier than the 36th day and no later than the 50th day after the day on which the writ was issued.
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48 Subsections 59(2) and (3) of the Act are replaced by the following:
Duties of Chief Electoral Officer (2) If the Governor in Council orders the withdrawal of a writ, the Chief Electoral Officer shall publish a notice of the withdrawal in the Canada Gazette and, on being ordered by the Governor in Council to do so, shall, within three months after the date of publication of the notice, issue a new writ ordering an election to be held.
Polling day (3) The day named in the new writ for polling day is determined by the Governor in Council, but may be no later than the 50th day after the day on which the new writ was issued.
Postponement of election and new polling day (4) If the Chief Electoral Officer certifies that by reason
of a flood, fire or other disaster it is impracticable to carry out the provisions of this Act with regard to an electoral district, but the Governor in Council is of the opinion that the withdrawal of the writ under subsection (1) is not warranted, the Governor in Council may, by order, postpone the election by up to seven days for that electoral district and, correspondingly, extend the election period and fix the date for the new polling day.
Postponement of election — rules (5) If the Governor in Council orders the postponement
of an election for an electoral district under subsection (4), then, in respect of that electoral district, the following rules apply in respect of any time period before polling day specified under this Act: (a) if this Act authorizes or requires anything to be
done on a day that is a certain number of days before polling day or done within a period that ends before polling day, and the day occurs or the period ends before the day on which the postponement order is made, then polling day is deemed to still be the day fixed under paragraph 57(1.2)(c) and not the day fixed under subsection (4); (b) if this Act authorizes or requires anything to be
done within a period that ends on or before polling day and the period ends on or after the day on which the postponement order is made, then (i) anything done as authorized or required on or before the day on which the postponement order is made is valid, and
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(ii) in respect of anything not done as authorized or required on or before that day, the period during which the thing is authorized or required to be done is extended by the number of days by which the election is postponed; (c) if this Act authorizes or requires anything to be
done on a day that is a certain number of days before polling day and that day occurs on the day on which the postponement order is made, then (i) anything done as authorized or required on that day is valid, and (ii) in respect of anything not done as authorized or
required on that day, the day on which the thing is authorized or required to be done is postponed by the number of days by which the election is postponed; (d) if a period is extended under subparagraph (b)(ii) or a day is postponed under subparagraph (c)(ii), then any mention of a number of days before polling day prevails over any mention of a day of the week before polling day; and (e) for the purposes of this subsection, if the original polling day fixed under paragraph 57(1.2)(c) is a Tuesday because of section 56.2 or subsection 57(4), it is deemed to be a Monday.
49 Subsection 60(1) of the Act is replaced by the following:
Returning officer to open and maintain office 60 (1) Every returning officer shall, without delay after receiving the writ or notice by the Chief Electoral Officer of the issue of the writ, open an office in premises that are accessible to electors with a disability in a convenient place in the electoral district and shall maintain the office throughout the election period. 50 Paragraph 61(2)(b) of the Act is replaced by the following: (b) make a solemn declaration in the prescribed form;
and 51 Subsection 64(3) of the Act is replaced by the
following:
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Notice to election officers (3) The returning officer shall make the notice of grant of a poll available to, for each polling station, an election officer who is assigned to work in the polling station. The election officer shall post the notice in the polling station. 52 (1) Paragraph 65(a) of the French version of the Act is replaced by the following: a) les personnes qui n’ont pas qualité d’électeur le
jour où leur acte de candidature est déposé; (2) Paragraphs 65(d) and (e) of the Act are replaced by the following: (e) the Chief Electoral Officer; 53 (1) The portion of paragraph 66(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) a solemn declaration, in the prescribed form, made by the prospective candidate of (2) Paragraph 66(1)(a) of the Act is amended by adding the following after subparagraph (i): (i.1) any other name by which he or she is commonly known — other than a name that could be confused with the name of a political party — and that he or she wishes to appear on the ballot instead of the name referred to in subparagraph (i), 2014, c. 12, s. 26(1)
(3) Subparagraph 66(1)(a)(iv) of the Act is replaced by the following: (iv) the auditor’s name, address and occupation, if the prospective candidate has appointed an auditor under subsection 477.1(2); 2001, c. 21, s. 7
(4) Subparagraph 66(1)(a)(v) of the French version of the Act is replaced by the following: (v) le nom du parti politique qui la soutient ou, faute de soutien, son intention d’être désignée par la mention « indépendant(e) » ou de n’avoir aucune désignation d’appartenance politique dans les documents électoraux; (5) Paragraph 66(1)(a) of the Act is amended by adding “and” at the end of subparagraph (v) and by adding the following after subparagraph (v):
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(vi) if the prospective candidate’s statement includes the name of a political party that has endorsed him or her but the returning officer is unable to verify, under paragraph 71(2)(c), that the party has done so, the prospective candidate’s choice of either one of the two options referred to in subparagraph (v) or the withdrawal of his or her nomination paper; (6) Paragraphs 66(1)(b) and (c) of the Act are replaced by the following: (b) a statement signed by the prospective candidate consenting to the nomination; (7) Subsection 66(1) of the Act is amended by striking out “and” at the end of paragraph (f), by adding “and” at the end of paragraph (g) and by adding the following after paragraph (g): (h) if applicable, a signed statement by the prospective candidate setting out the name of the person who is authorized by the prospective candidate under subsection 67(7). 2014, c. 12, ss. 26(2)(F) and (3)
(8) Subsections 66(2) to (4) of the Act are replaced
by the following: Particulars of candidates — name (2) For the purpose of subparagraphs (1)(a)(i) and (i.1),
the name shall not include any title, degree or other prefix or suffix. Particulars of candidates — occupation (3) For the purpose of subparagraph (1)(a)(i), the occupation shall be stated briefly and shall correspond to the occupation by which the prospective candidate is known.
Witness ensures signatures are local electors’ (4) A witness to a signature referred to in paragraph
(1)(e) or (f) shall use due diligence to ensure that the signatures that are made in his or her presence are all made by electors resident in the electoral district. 2015, c. 37, ss. 2(2) and 6(2)
54 Section 67 of the Act is replaced by the following: Filing of nomination paper 67 (1) A prospective candidate shall file the nomination paper with the returning officer in the electoral district in which the prospective candidate is seeking nomination at
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any time between the date of the issue of the Notice of Election and the close of nominations. Proof of identity — prospective candidate (2) A prospective candidate who personally files his or her nomination paper shall provide the returning officer with the following proof of his or her identity: (a) one piece of identification issued by a Canadian government, whether federal, provincial or local, or an agency of such a government, that contains a photograph of the prospective candidate and his or her name referred to in subparagraph 66(1)(a)(i); or (b) two pieces of identification of a type authorized under subsection (3), each of which establishes that name.
Authorized types of identification (3) The Chief Electoral Officer may authorize types of identification for the purposes of subsections (2) and (8). For greater certainty, any document may be authorized, regardless of who issued it.
Name prospective candidate commonly known by — documents (4) If a prospective candidate wishes a name referred to in subparagraph 66(1)(a)(i.1) to appear on the ballot instead of the name referred to in subparagraph 66(1)(a)(i), he or she shall file with the returning officer documents of a type authorized under subsection (5) as proof that he or she is commonly known by that name.
Authorized types of documents (5) The Chief Electoral Officer may authorize types of documents for the purposes of subsection (4).
Auditor’s consent (6) If a prospective candidate has appointed an auditor,
the prospective candidate shall file with the returning officer by the close of nominations a statement signed by the auditor consenting to act in that capacity.
Authorized person (7) A prospective candidate may authorize another person to carry out, on the prospective candidate’s behalf, any of the prospective candidate’s obligations under subsections (1), (4) and (6).
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Proof of identity — authorized person (8) A person authorized under subsection (7) who files a nomination paper on behalf of a prospective candidate shall file on the prospective candidate’s behalf with the returning officer, together with the nomination paper, the following proof of the prospective candidate’s identity: (a) a copy, signed by the prospective candidate, of one
piece of identification issued by a Canadian government, whether federal, provincial or local, or an agency of such a government, that contains a photograph of the prospective candidate and his or her name referred to in subparagraph 66(1)(a)(i); or (b) a copy, signed by the prospective candidate, of each of two pieces of identification of a type authorized under subsection (3), each of which establishes that name. 55 Section 68 of the Act is amended by adding the following after subsection (2):
Names of endorsed candidates (3) The chief agent of a political party shall provide the
Chief Electoral Officer, no later than 24 hours before the close of nominations, with (a) the name of every prospective candidate who has been endorsed by the party; (b) the electoral district in which the prospective candidate intends to be a candidate; and (c) the name of the person or persons who endorsed the prospective candidate on the party’s behalf.
Information to returning officers (4) As soon as feasible after receiving the information set
out in paragraphs (3)(a) to (c), but no later than the close of nominations, the Chief Electoral Officer shall provide the information to the returning officer of the electoral district referred to in paragraph (3)(b). 56 (1) Subsection 70(2) of the French version of
the Act is replaced by the following: Clôture des candidatures (2) Un acte de candidature ne peut être reçu de quiconque entre au bureau du directeur du scrutin après 14 h le jour de clôture. (2) Subsection 70(3) of the Act is replaced by the
following:
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Designated filing place (3) The returning officer may authorize a person to receive — or examine, in the case of paragraph (b) — the following in any place designated by the returning officer: (a) the nomination paper; (b) the piece or pieces of identification referred to in
paragraphs 67(2)(a) and (b); (c) the documents referred to in subsection 67(4); (d) the statement referred to in subsection 67(6); and (e) the copy or copies of the piece or pieces of identification referred to in paragraphs 67(8)(a) and (b). 57 (1) Paragraph 71(2)(a) of the Act is replaced
by the following: (a) that the prospective candidate’s identity has been
proven by the piece or pieces of identification provided under subsection 67(2) or the copy or copies filed under subsection 67(8), as the case may be; (a.1) that the nomination paper is complete, including having at least the number of signatures referred to in paragraph 66(1)(e) or (f), as the case may be; (2) Subsection 71(2) of the Act is amended by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) that the political party named in the nomination
paper as having endorsed the prospective candidate has done so, as evidenced by the information provided under paragraph 68(3)(a) in respect of that prospective candidate. 58 The Act is amended by adding the following after section 71:
Name prospective candidate commonly known by — determination 71.1 (1) If a nomination paper includes a name referred
to in subparagraph 66(1)(a)(i.1) and documents have been filed under subsection 67(4) in respect of the prospective candidate, then the returning officer shall determine, in accordance with the Chief Electoral Officer’s instructions, whether the documents prove that the prospective candidate is commonly known by that name.
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Confusion with name of political party — determination (2) If the returning officer determines that the documents prove that the prospective candidate is commonly known by that name, but in the returning officer’s opinion the name could be confused with the name of a political party, he or she shall notify the Chief Electoral Officer, who shall determine whether the name could be confused with one and shall inform the returning officer of the determination.
Name to appear on ballot (3) The name referred to in subparagraph 66(1)(a)(i.1)
shall be the name that appears on the ballot in respect of the prospective candidate unless (a) the returning officer determines under subsection
(1) that the documents filed under subsection 67(4) do not prove that the prospective candidate is commonly known by that name; or (b) the Chief Electoral Officer determines under subsection (2) that the name could be confused with the name of a political party. Clarification (4) For greater certainty, if the name referred to in subparagraph 66(1)(a)(i.1) is not, under subsection (3), the name that is to appear on the ballot in respect of the prospective candidate, then the name that is to appear on the ballot in respect of the prospective candidate shall be the name referred to in subparagraph 66(1)(a)(i). Notice of name to appear on ballot (5) The returning officer shall, not later than 48 hours after the nomination paper is filed, give the prospective candidate notice, in the prescribed form, of whether the name referred to in subparagraph 66(1)(a)(i.1) is the name that is to appear on the ballot in respect of the prospective candidate. 59 Section 72 of the Act is repealed. 60 Subsection 73(1) of the Act is replaced by the
following: Electronic filing 73 (1) A person who files a nomination paper or any
other document under section 67 may do so by electronic means. In order for the nomination to be valid, the returning officer must receive the document in electronic form by the close of nominations.
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Proof of identity (1.1) If a prospective candidate files the nomination paper under section 67 by electronic means, he or she may, to prove his or her identity, file by electronic means the copy or copies referred to in paragraph 67(8)(a) or (b). If the prospective candidate does so, he or she need not provide proof of his or her identity under subsection 67(2). 2001, c. 21, s. 10(E)
61 Sections 91 and 92 of the Act are replaced by the following:
Publishing false statement to affect election results 91 (1) No person or entity shall, with the intention of affecting the results of an election, make or publish, during the election period, (a) a false statement that a candidate, a prospective candidate, the leader of a political party or a public figure associated with a political party has committed an offence under an Act of Parliament or a regulation made under such an Act — or under an Act of the legislature of a province or a regulation made under such an Act — or has been charged with or is under investigation for such an offence; or (b) a false statement about the citizenship, place of
birth, education, professional qualifications or membership in a group or association of a candidate, a prospective candidate, the leader of a political party or a public figure associated with a political party.
Clarification (2) Subsection (1) applies regardless of the place where the election is held or the place where the false statement is made or published.
Publishing false statement of candidate’s withdrawal 92 No person or entity shall publish a false statement
that indicates that a candidate has withdrawn.
2007, c. 21, s. 13
62 Subsections 93(1) and (1.1) of the Act are replaced by the following: Preliminary lists and information to returning officer 93 (1) As soon as possible after the issue of a writ, the
Chief Electoral Officer shall prepare a preliminary list of electors for each polling division in an electoral district,
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and shall make it available to the returning officer for the electoral district along with all the other information in the Register of Electors that relates to the electors of that electoral district. Preliminary lists to parties (1.1) The Chief Electoral Officer shall make available in
electronic form or in formats that include electronic form, to each registered party or eligible party that requests them, the preliminary lists of electors for an electoral district in respect of which a writ has been issued. 63 Section 94 of the Act is replaced by the following:
Preliminary lists to candidates 94 Each returning officer to whom the preliminary lists
of electors for his or her electoral district have been made available shall make them available to each candidate in the electoral district who requests them. 64 (1) Paragraphs 95(1)(a) and (b) of the Act are replaced by the following: (a) are incarcerated electors as defined in section
177; (2) Paragraph 95(2)(a) of the Act is replaced by
the following: (a) the address of the elector’s polling station, and whether or not it is in premises that are accessible to electors with a disability; (3) Paragraphs 95(3)(b) and (c) of the Act are replaced by the following: (b) requires a polling station that is in premises that are accessible to electors with a disability, which his or her polling station is not; or (c) is unable to attend at a polling station because of a disability.
2014, c. 12, s. 34
65 Sections 97 and 98 of the Act are replaced by
the following: Election officers who are designated to receive applications 97 (1) The returning officer, assistant returning officer
and other election officers for an electoral district may receive applications for additions or corrections to, or
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deletions from, a preliminary list of electors or the Register of Electors for their electoral district. Applications for addition, correction or deletion (2) All applications referred to in subsection (1) that are
received by election officers other than the returning officer or assistant returning officer shall, on completion, be presented to the returning officer or assistant returning officer for his or her approval. Revision offices 98 The returning officer may open one or more offices for the revision of the preliminary lists of electors. The office or offices shall be in premises that are accessible to electors with a disability. 66 Section 100 of the Act is replaced by the following: Election officers to act in pairs 100 (1) Election officers shall act in pairs when they assist the returning officer or assistant returning officer in the revision of the preliminary lists of electors.
Disagreement between election officers (2) In case of disagreement between members of a pair,
the two election officers shall refer the matter to the returning officer or assistant returning officer for a decision and are bound by that decision. 2007, c. 21, s. 16(1)
67 Paragraph 101(1)(d) of the Act is replaced by
the following: (d) the elector, or another elector who lives at the same residence as the elector, completes the prescribed registration form, and makes the solemn declaration in the prescribed form, at their residence and in the presence of a pair of election officers assisting the returning officer or assistant returning officer in the revision of the preliminary lists of electors. 68 The heading before section 103 and sections 103 and 104 of the Act are repealed. 2007, c. 21, s. 17
69 Section 104.1 of the Act is replaced by the following: Lists to candidates 104.1 Each returning officer shall, on the 19th day before polling day, make available the most current
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preliminary lists of electors for his or her electoral district to each candidate in the electoral district who requests them. Lists to registered parties 104.2 The Chief Electoral Officer shall, on the 19th day before polling day, make available in electronic form or in formats that include electronic form the most current preliminary lists of electors for each electoral district to each registered party that has endorsed a candidate in that electoral district and that requests them. 2014, c. 12, ss. 36 and 37
70 Sections 106 and 107 of the Act are replaced by the following:
Official list of electors 106 Each returning officer shall, without delay after the 7th day before polling day but no later than the 3rd day before polling day, prepare the official list of electors for each polling station for use on polling day.
Form of lists 107 (1) The revised list of electors for each polling division and official list of electors for each polling station shall be in the form established by the Chief Electoral Officer. The official list of electors shall indicate each elector’s polling division number.
Lists to election officers (2) Each returning officer shall make available to election officers the revised list of electors or official list of electors, as the case may be, that the election officers need to conduct the vote in the advance polling station or polling station to which they are assigned. The list shall indicate each elector’s year of birth.
Lists to candidates (3) Each returning officer shall make available to each
candidate a version of the revised lists of electors and the official lists of electors that does not indicate an elector’s year of birth. Lists to registered parties (4) The Chief Electoral Officer shall make available in
electronic form or in formats that include electronic form, for each electoral district, a version of the revised lists of electors and the official lists of electors that does not indicate an elector’s year of birth to each registered party that has endorsed a candidate in that electoral district.
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71 Subsection 108(2) of the Act is repealed.
2001, c. 21, s. 11
72 Subsections 109(2) and (3) of the Act are replaced by the following: Lists to member and parties (2) The Chief Electoral Officer shall make available in
electronic form, or in formats that include electronic form, the final lists of electors for each electoral district to each registered party that has endorsed a candidate in the electoral district and to the member who was elected for the electoral district in the last election. 2007, c. 21, s. 19; 2014, c. 12, s. 38
73 Section 110 of the Act is replaced by the following: Registered parties 110 (1) A registered party to which lists of electors are
made available under section 45, subsection 93(1.1), section 104.2, subsection 107(4) or section 109 may use the lists for communicating with electors, including using them for soliciting contributions and recruiting party members. Eligible parties (1.1) An eligible party to which preliminary lists of electors are made available under subsection 93(1.1) may use the lists for communicating with electors, including using them for soliciting contributions and recruiting party members.
Members (2) A member to whom lists of electors or final lists of
electors are made available under section 45 or 109, respectively, may use the lists for (a) communicating with his or her electors; and (b) if the member is a member of a registered party,
soliciting contributions for the registered party and recruiting party members. Candidates (3) A candidate to whom the preliminary lists of electors are made available under section 94 or 104.1, or to whom the revised lists of electors or the official lists of electors are made available under subsection 107(3), may use the lists for communicating with his or her electors during the election period, including using them for soliciting contributions and campaigning.
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74 Subparagraph 111(f)(ii) of the Act is replaced by the following: (ii) for the purposes of the administration and enforcement of this Act or the Referendum Act. 75 The heading before section 112 of the Act is replaced by the following:
List of Election Officers 76 Subsection 112(1) of the Act is replaced by the
following: List of election officers to candidates 112 (1) A returning officer shall, at least three days before polling day, post in his or her office, and make available to each candidate or candidate’s representative, a list of the names of all the election officers appointed to act in the electoral district who are assigned to a polling station, along with the polling station to which each officer is assigned. 77 Section 113 of the Act is replaced by the following: Delivery to returning officers 113 The Chief Electoral Officer, at any time before the
issue of the writ or immediately after the issue of it, shall deliver to the returning officer sufficient quantities of election materials and the necessary instructions for the election officers to exercise their powers and perform their duties. 78 Subsection 114(2) of the Act is replaced by the
following: Material of ballot box (2) Each ballot box shall be of the size and shape and
made of the material determined by the Chief Electoral Officer and be constructed to allow seals for the use of the returning officers and other election officers to be affixed. 79 Subsection 116(6) of the French version of the
Act is replaced by the following: Nom de l’imprimeur et affidavit (6) Les bulletins de vote doivent porter le nom de l’imprimeur qui doit, lorsqu’il les livre au directeur du scrutin, lui remettre un affidavit, selon le formulaire prescrit, précisant leur description, le nombre qu’il lui livre et le fait qu’il s’est conformé au paragraphe (5).
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80 (1) Subsection 117(1) of the Act is replaced by
the following: Information on the ballot 117 (1) Ballots shall contain the names of candidates referred to in subparagraph 66(1)(a)(i) or (i.1), as the case may be, and taken from their nomination papers, arranged alphabetically. 2001, c. 21, s. 12
(2) Paragraph 117(2)(b) of the Act is replaced by
the following: (b) the information referred to in subsection 68(3) was provided in respect of the candidate in accordance with that subsection; and 2001, c. 21, s. 12
(3) Subsection 117(3) of the French version of the
Act is replaced by the following: Mention « indépendant(e) » (3) Le bulletin de vote porte la mention « indépendant(e) » sous le nom du candidat qui l’a demandé conformément au sous-alinéa 66(1)a)(v), et seulement dans ce cas. (4) Subsection 117(5) of the French version of the Act is replaced by the following:
Mention de l’adresse ou de la profession (5) Dans les cas où au moins deux candidats ont le même
nom et ont indiqué leur intention d’être désignés par la mention « indépendant(e) » ou de n’avoir aucune désignation de parti dans le cadre du sous-alinéa 66(1)a)(v), les bulletins de vote mentionnent l’adresse ou la profession de ces candidats s’ils en font la demande par écrit au directeur du scrutin avant 17 h le jour de clôture. 81 The heading before section 119 of the Act is replaced by the following:
Provision of Election Materials to Election Officers 82 (1) The portion of subsection 119(1) of the Act
before paragraph (c) is replaced by the following:
Materials to be provided to election officers 119 (1) Before voting begins, each returning officer
shall provide, in accordance with the Chief Electoral Officer’s instructions, the election officers who are assigned
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to a polling station in the returning officer’s electoral district with (a) enough ballots for at least the number of electors on the official list of electors for the polling station; (b) a statement showing the number of ballots that are provided, with their serial numbers; (2) Paragraph 119(1)(f) of the French version of the Act is replaced by the following: f) la liste électorale officielle à utiliser au bureau de scrutin, qu’il place si possible dans l’urne avec les bulletins de vote et autres accessoires; (3) Subsection 119(2) of the Act is replaced by the following:
Safekeeping of election materials (2) Until the opening of the poll, the election officers are
responsible for all election materials in their possession and shall take every precaution to ensure the safekeeping of those materials and to prevent any person from having unlawful access to them. 83 Section 120 of the Act and the heading before
it are replaced by the following:
Polling Stations Establishment of polling stations 120 Each returning officer shall, for polling day, establish polling stations and assign each polling division to a polling station. 84 Subsections 121(1) to (3) of the Act are replaced by the following:
Accessibility 121 (1) A polling station shall be in premises that are accessible to electors with a disability.
Exception (2) If a returning officer is unable to secure suitable
premises for a polling station that are accessible to electors with a disability, the returning officer may, with the prior approval of the Chief Electoral Officer, establish the polling station in premises that are not accessible to such electors.
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Voting compartments (3) Each polling station shall contain a sufficient number of voting compartments arranged so that each elector is screened from observation and may, without interference or interruption, mark their ballot. 85 Subsections 122(1) and (2) of the Act are replaced by the following: Polling station in school or other public building (2) Whenever possible, a returning officer shall establish
a polling station in a school or other suitable public building. 2014, c. 12, s. 42
86 Sections 123 and 124 of the Act are repealed.
2014, c. 12, s. 43
87 Section 125.1 of the Act is replaced by the following: Information — location of polling stations 125.1 (1) The returning officer for an electoral district and the Chief Electoral Officer shall make the addresses of all of the polling stations in the electoral district available to, respectively, each candidate in the electoral district and each political party that has endorsed a candidate in the electoral district. That information shall be made available on the later of the 24th day before polling day and the day on which the candidate’s nomination is confirmed, along with maps of the electoral district indicating the boundaries of each polling division and the location of each polling station.
Notification of change — on or before 5th day before polling day (2) If, on or before the 5th day before polling day, there is a change in the address of any polling station in the electoral district, the returning officer and the Chief Electoral Officer shall without delay make that information available to the candidates and the political parties respectively, along with maps of the electoral district indicating the new location of the polling station.
Electoral district maps — electronic format (2.1) The maps that the Chief Electoral Officer is to
make available to political parties under subsections (1) and (2) shall be made available in electronic form or in formats that include electronic form.
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Notification of change — after 5th day before polling day (3) If, after the 5th day before polling day, there is a change in the address of any polling station in the electoral district, the returning officer and the Chief Electoral Officer shall without delay make that information available to the candidates and the political parties respectively. 88 (1) Paragraphs 135(1)(a) and (b) of the Act are replaced by the following: (a) any field liaison officer; (b) the returning officer, his or her representatives
and any member of his or her staff whom he or she authorizes to be present; (b.1) any election officer whom the returning officer
authorizes to be present; 2014, c. 12, s. 44(1)
(2) Paragraphs 135(1)(g) and (h) of the Act are replacing by the following: (h) if a polling division of an electoral district in which
a registered party’s leader is a candidate is assigned to the polling station, any media representative who — subject to any conditions that the Chief Electoral Officer considers necessary to protect the integrity of the vote and the privacy of any person present at the polling station — is authorized in writing by the Chief Electoral Officer to be present and take any photograph or make any audio or video recording of the candidates as they cast their votes; and (i) the auditor referred to in section 164.1. 2014, c. 12, s. 44(2)
(3) Subsections 135(2) to (5) of the Act are replaced by the following: Delivery of representative’s authorization (2) When a representative of a candidate is admitted to a
polling station, the representative shall deliver his or her written authorization from the candidate or the candidate’s official agent in the prescribed form, or a copy of it, to an election officer who is assigned to the polling station. Representative authorized in writing (3) A representative bearing a written authorization referred to in subsection (2), or a copy of one, is a representative of the candidate for the purposes of this Act and is entitled to represent the candidate to the exclusion of any
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elector who might otherwise claim the right to represent the candidate. Solemn declaration (4) Each representative of a candidate or each elector described in paragraph (1)(d), on being admitted to the polling station, shall make a solemn declaration in the prescribed form. Solemn declaration (5) A candidate’s representative who is appointed to more than one polling station shall, before being admitted to the first polling station, make a solemn declaration in the prescribed form before an election officer who is assigned to that polling station. The representative is not required to make another solemn declaration on being admitted to any other polling station in the same electoral district if he or she presents a document, in the prescribed form, proving that he or she has already made the solemn declaration. 89 Subsection 136(2) of the Act is replaced by the following:
Representatives may absent themselves from poll (2) A representative of a candidate, or an elector described in paragraph 135(1)(d), may leave a polling station at any time and return at any time before the counting of the votes begins and is not required to produce a new written authorization from the candidate or official agent, or a copy of one, or to make another solemn declaration. 90 (1) Subsection 138(1) of the Act is replaced by
the following: Initialling ballots 138 (1) Before a polling station opens on polling day, and in full view of the candidates or their representatives who are present at the polling station, an election officer who is assigned to the polling station shall initial the back of every ballot in the space indicated in Form 3 of Schedule 1, entirely in ink or entirely in black pencil so that when the ballot is folded the initials can be seen. The initials shall be as similar as possible on each ballot. (2) Subsections 138(2) and (3) of the French version of the Act are replaced by the following:
Interdiction de défaire le carnet (2) Le fonctionnaire électoral appose son paraphe sans détacher le bulletin de vote du carnet.
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Cas de manque de temps (3) L’apposition du paraphe ne peut avoir pour effet de
retarder l’ouverture du scrutin; s’il n’a pas paraphé tous les bulletins de vote à l’heure d’ouverture, le fonctionnaire électoral le fait dans les meilleurs délais, avant de remettre les bulletins aux électeurs. 91 The portion of section 140 of the Act before
paragraph (a) is replaced by the following: Examining and sealing ballot box 140 When the polling station opens, an election officer
who is assigned to the polling station shall, in full view of the candidates or their representatives who are present, open the ballot box and ascertain that it is empty, and shall 92 Sections 141 and 142 of the Act are replaced by the following:
Calling electors 141 Immediately after the ballot box is sealed, an election officer who is assigned to the polling station shall call on the electors to vote. Electors not to be impeded 142 An election officer who is assigned to the polling
station shall ensure that every elector is admitted into the polling station and that the electors are not disturbed when they are in or near the polling station. 2007, c. 21, s. 21
93 (1) Subsection 143(1) of the Act is replaced by
the following: Elector to give name and address 143 (1) Each elector, in order to receive a ballot, shall
give his or her name and address to an election officer who is assigned to the polling station, and, on request, to a candidate or a candidate’s representative. 2014, c. 12, s. 46(1)
(2) The portion of subsection 143(2) of the Act before paragraph (a) is replaced by the following:
Proof of identity and residence (2) If the election officer determines that the elector’s
name and address appear on the list of electors or that the elector is allowed to vote under section 146, 147, 148 or 149, then, subject to subsection (3), the elector shall provide the election officer with the following proof of his or her identity and residence:
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2007, c. 21, s. 21
(3) Paragraph 143(2)(a) of the English version of
the Act is replaced by the following: (a) one piece of identification issued by a Canadian government, whether federal, provincial or local, or an agency of such a government, that contains a photograph of the elector and his or her name and address; or 2014, c. 12, s. 46(3)
(4) Subsection 143(2.1) of the Act is replaced by the following:
Authorized types of identification (2.1) The Chief Electoral Officer may authorize types of
identification for the purposes of paragraph (2)(b). For greater certainty, any document may be authorized, regardless of who issued it. 2014, c. 12, s. 46(4)
(5) Subsection 143(3) of the Act is replaced by the
following: Solemn declaration (3) An elector may instead prove his or her identity and residence by making the solemn declaration referred to in subsection 549.1(1) in writing if he or she is accompanied by another elector whose name appears on the list of electors for the same polling station and who (a) provides the election officer referred to in subsection (1) with the piece or pieces of identification referred to in paragraph (2)(a) or (b), respectively; and (b) vouches for the elector by making the solemn declaration referred to in subsection 549.1(2) in writing. Vouching for electors in long-term care institution (3.01) If an elector who resides in an institution for seniors or persons with a disability wishes to prove his or her identity and residence under subsection (3), the other elector referred to in that subsection who accompanies him or her may be an employee of the institution who resides — despite that subsection — in any polling division in the elector’s electoral district or an adjacent electoral district.
Definition of employee (3.02) In subsection (3.01), employee includes an owner of the institution and any person who occupies a management position at the institution.
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2007, c. 37, s. 1
(6) Subsection 143(3.2) of the Act is replaced by
the following: Request to make solemn declaration (3.2) Despite subsection (3.1), if the election officer referred to in subsection (1), a candidate or a candidate’s representative has reasonable doubts concerning the residence of an elector referred to in subsection (3.1), the officer, candidate or representative may request that the elector make the solemn declaration referred to in subsection 549.1(1) in writing, in which case the elector’s residence is deemed to have been proven only if he or she makes that solemn declaration. 2007, c. 21, s. 21; 2014, c. 12, s. 46(6)
(7) Subsections 143(4) to (6) of the Act are replaced by the following: Voting (4) If the election officer is satisfied that an elector’s
identity and residence have been proven in accordance with subsection (2), (3), (3.1) or (3.2), the elector’s name shall be crossed off the list and, subject to section 144, the elector shall be immediately allowed to vote. 2007, c. 21, s. 21; 2014, c. 12, s. 47
94 Sections 143.1 and 144 of the Act are replaced by the following:
Requirement before making solemn declaration — elector 143.1 (1) If a person decides to prove his or her identity
and residence by making the solemn declaration referred to in subsection 549.1(1) in writing, an election officer shall, before the person makes the solemn declaration, advise him or her in writing of the qualifications for electors and the penalty that may be imposed under this Act on a person who is found guilty of voting or attempting to vote at an election knowing that he or she is not qualified as an elector or who contravenes subsection 549(3).
Requirement before making solemn declaration — vouching for elector (2) If a person decides to vouch for an elector by making
the solemn declaration referred to in subsection 549.1(2) in writing, an election officer shall, before the person makes the solemn declaration, advise him or her in writing of the penalty that may be imposed under this Act on a person who contravenes any of subsections 282.1(1) to (3) or 549(3).
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Proof of qualification as elector 144 If the election officer referred to in subsection 143(1), a candidate or a candidate’s representative has reasonable doubts concerning whether a person intending to vote is qualified as an elector, the officer, candidate or representative may request that the person make the solemn declaration referred to in subsection 549.1(1) in writing, in which case the person shall not be allowed to vote unless he or she makes that solemn declaration. 2007, c. 21, s. 22; 2014, c. 12, ss. 48 and 49
95 Sections 146 to 148.1 of the Act are replaced by
the following: Name and address corresponding closely to another 146 If the name and address of a person who asks for a ballot do not appear in the list of electors but a different name and address in that list correspond so closely as to suggest that they are intended to refer to that person, the person shall not be allowed to vote unless he or she makes a solemn declaration in the prescribed form.
Person in whose name another has voted 147 (1) If a person asks for a ballot at a polling station
after someone else has voted under that person’s name, the person shall not be allowed to vote unless he or she makes the solemn declaration referred to in subsection 549.1(1) in writing. Requirement before making solemn declaration (2) An election officer shall, before the person makes the
solemn declaration, advise the person in writing of the penalty that may be imposed under this Act on a person who is found guilty of voting or attempting to vote more than once contrary to section 281.5 or of requesting or applying for a ballot or special ballot in a name that is not his or her own contrary to paragraph 281.7(1)(a). Name crossed off list in error 148 If an elector claims that his or her name has been
crossed off in error from an official list of electors under subsection 176(2) or (3), the elector shall not be allowed to vote unless the returning officer verifies that the elector’s name was crossed off in error or the elector makes the solemn declaration referred to in subsection 549.1(1) in writing. Failure to prove identity or residence 148.1 (1) An elector who fails to prove his or her identity and residence in accordance with section 143 or to make a solemn declaration otherwise required by this Act shall not receive a ballot or be allowed to vote.
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When elector refuses to make solemn declaration (2) If an elector refuses to make a solemn declaration on the ground that he or she is not required to do so under this Act, the elector may appeal to the returning officer. If, after consultation with the election officer in whose opinion the elector is required to make the solemn declaration, the returning officer decides that the elector is not required to make it, and if the elector is entitled to vote in the polling division, the returning officer shall direct that he or she be allowed to do so. 2007, c. 21, ss. 23(1)(E), (2) and (3)(E)
96 Paragraphs 149(a) to (c) of the Act are replaced by the following: (a) the elector gives the election officer referred to in
subsection 143(1) a transfer certificate described in section 158 or 159 and, for a certificate described in subsection 158(2), fulfils the conditions described in subsection 158(3); or (b) the elector gives the election officer a registration certificate described in subsection 161(4).
97 Section 150 of the Act is replaced by the following: Delivery of ballot to elector 150 (1) Every elector who is admitted to vote shall be given a ballot by the election officer referred to in subsection 143(1), after that election officer has placed on the back of the ballot, in the space indicated in Form 3 of Schedule 1, the number of the elector’s polling division.
Instructions to elector on receiving ballot (2) The election officer shall explain to each elector how
to indicate his or her choice and fold the ballot so that its serial number and the initials of the election officer who initialed the ballot are visible and shall direct the elector to return the marked and folded ballot. 98 (1) Paragraph 151(1)(c) of the Act is replaced by the following: (c) fold the ballot as instructed by the election officer;
and (2) Paragraph 151(1)(d) of the English version of the Act is replaced by the following: (d) return the ballot to the election officer who provided it.
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(3) The portion of subsection 151(2) of the Act before paragraph (a) is replaced by the following:
Return of ballot (2) The election officer shall, on receiving the ballot from
the elector, 99 Subsection 152(1) of the Act is replaced by the following:
Spoiled ballot 152 (1) If the ballot is incapable of being used, the elector shall return it to the election officer referred to in subsection 143(1), who shall mark it as a spoiled ballot, place it in the envelope supplied for the purpose and give the elector another ballot. 100 Section 154 of the Act is replaced by the following: Assistance by election officer 154 (1) On request by an elector who is unable to read
or because of a disability is unable to vote in the manner described by this Act, an election officer who is assigned to the polling station shall assist the elector in the presence of another election officer who is assigned to the polling station. Template (2) An election officer who is assigned to the polling station shall, on request, provide a template to an elector who has a visual impairment to assist him or her in marking his or her ballot. 2000, c. 12, par. 40(2)(c)
101 (1) Subsection 155(1) of the English version
of the Act is replaced by the following:
Assistance by friend or related person 155 (1) If an elector requires assistance to vote, one of
the following persons may accompany the elector into the voting compartment and assist the elector to mark his or her ballot: (a) a friend of the elector; (b) the elector’s spouse or common-law partner; or (c) a relative of the elector or of the elector’s spouse or common-law partner. (2) Subsection 155(2) of the Act is repealed.
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2000, c. 12, par. 40(2)(d)
(3) The portion of subsection 155(3) of the Act before paragraph (a) is replaced by the following:
Solemn declaration (3) A person described in subsection (1) who wishes to assist an elector in marking a ballot shall first make a solemn declaration, in the prescribed form, that he or she
2000, c. 12, par. 40(2)(d)
(4) Paragraphs 155(3)(a) to (d) of the French version of the Act are replaced by the following: a) marquera le bulletin de vote conformément aux
instructions de l’électeur; b) ne divulguera pas le vote de l’électeur; c) ne tentera pas d’exercer une influence sur celui-ci
dans son choix; d) n’a pas déjà aidé, lors de l’élection en cours, une autre personne, à titre d’ami, à voter. 2000, c. 12, par. 40(2)(d)
(5) Subsection 155(4) of the Act is repealed. 102 Section 156 of the Act is replaced by the following: Use of interpreter 156 An election officer who is assigned to a polling station may appoint a language or sign language interpreter to assist election officers at the polling station in communicating to an elector any information that is necessary to enable him or her to vote.
103 (1) The portion of subsection 157(1) of the
Act before paragraph (a) is replaced by the following: Elector who is confined to bed 157 (1) At a polling station that has been established in an institution for seniors or persons with a disability, when an election officer who is assigned to the polling station considers it necessary, the election officer shall (1.1) Paragraph 157(1)(b) of the French version of the Act is replaced by the following:
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b) avec l’approbation du responsable de l’établissement, transporter l’urne, les bulletins de vote et les autres documents électoraux nécessaires de chambre en chambre, en vue de recueillir les votes des électeurs alités qui résident habituellement dans la section de vote où se trouve l’établissement. (2) Subsection 157(2) of the Act is replaced by the following:
Procedure for taking the votes (2) When the vote of an elector who is confined to bed is
taken, an election officer assigned to the polling station shall give the elector the assistance necessary to enable the elector to vote, and not more than one representative of each candidate may be present. 104 Subsections 158(2) and (3) of the Act are replaced by the following:
Transfer certificate for election officer (2) An election officer who is assigned to a polling station shall issue a transfer certificate to any person — other than himself or herself — whose name appears on the official list of electors for the polling station and who has been appointed to act as an election officer for another polling station in the same electoral district.
Condition (3) A transfer certificate issued under subsection (2) authorizes the person to vote at the polling station named in it only if, on polling day, the person exercises the power or performs the duty specified in the certificate at the place mentioned in the certificate. 2007, c. 21, s. 25
105 Section 159 of the Act is replaced by the following: Transfer certificate for elector with disability 159 (1) An elector who has a disability and is therefore
unable to vote without difficulty in his or her polling station may apply for a transfer certificate to vote at another polling station in the same electoral district. Application (2) The application shall be made in accordance with the
Chief Electoral Officer’s instructions. Issue of transfer certificate to elector with disability (3) An election officer shall issue a transfer certificate in the prescribed form, and provide the certificate to the person who submitted the application to the officer, if the
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officer is satisfied that the elector’s name appears on a list of electors for the electoral district. 106 (1) The portion of section 160 of the Act before paragraph (a) is replaced by the following:
Signing, numbering and recording transfer certificate 160 The election officer who issues a transfer certificate
shall (2) Paragraph 160(e) of the Act is replaced by the following: (e) if possible, send a copy of the certificate to an election officer who is assigned to the polling station on whose list of electors appears the name of the person to whom the certificate has been issued. 2007, c. 21, s. 26(1); 2014, c. 12, s. 50(1)(F)
107 (1) The portion of subsection 161(1) of the
Act before paragraph (a) is replaced by the following: Registration in person 161 (1) An elector whose name is not on the list of electors may register in person on polling day before an election officer if the elector
2014, c. 12, s. 50(1.1)
(2) Paragraph 161(1)(a) of the French version of
the Act is replaced by the following: a) soit en présentant la pièce visée à l’alinéa 143(2)a)
sur laquelle figure une adresse qui établit sa résidence ou les pièces visées à l’alinéa 143(2)b) dont au moins une porte une telle adresse; 2014, c. 12, s. 50(1.1)
(3) Paragraph 161(1)(b) of the Act is replaced by the following: (b) proves his or her identity and residence by making
the solemn declaration referred to in subsection 549.1(1) in writing and is accompanied by another elector whose name appears on the list of electors for the same polling station and who (i) provides the piece or pieces of identification referred to in paragraph 143(2)(a) or (b), respectively, the piece or one of those pieces containing either an address that proves that other elector’s residence or an address that is consistent with information
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related to that other elector that appears on the list of electors, and (ii) vouches for the elector by making the solemn
declaration referred to in subsection 549.1(2) in writing. (4) Subsections 161(2) and (3) of the Act are replaced by the following: Vouching for electors in long-term care institution (2) If an elector who resides in an institution for seniors or persons with a disability wishes to prove his or her identity and residence under subsection (1), the other elector referred to in paragraph (1)(b) who accompanies him or her may be an employee of the institution who resides — despite that paragraph — in any polling division in the elector’s electoral district or an adjacent electoral district.
Definition of employee (2.1) In subsection (2), employee includes an owner of
the institution and any person who occupies a management position at the institution.
Representative of each candidate (3) The election officer shall permit each candidate, or one representative of each candidate, in the electoral district to be present when an elector is being registered.
2014, c. 12, s. 50(3)
(5) Subsection 161(4) of the Act is replaced by the following:
Registration certificate (4) If the elector satisfies the requirements of subsection (1), the election officer shall complete a registration certificate in the prescribed form authorizing the elector to vote and the elector shall sign it. The registration certificate shall include a solemn declaration made by the elector that he or she is qualified as an elector under section 3. 2014, c. 12, s. 50(5)
(6) Subsections 161(6) and (7) of the Act are repealed. 2014, c. 12, s. 51
108 Section 161.1 of the Act is replaced by the following:
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Requirement before making solemn declaration — elector 161.1 (1) If a person decides to prove his or her identity and residence by making the solemn declaration referred to in subsection 549.1(1) in writing, an election officer shall, before the person makes the solemn declaration, advise him or her in writing of the qualifications for electors and the penalty that may be imposed under this Act on a person who contravenes subsection 161(5.1) or 549(3).
Requirement before making solemn declaration — vouching for elector (2) If a person decides to vouch for an elector by making
the solemn declaration referred to in subsection 549.1(2) in writing, an election officer shall, before the person makes the solemn declaration, advise him or her in writing of the penalty that may be imposed under this Act on a person who contravenes any of subsections 282.1(1) to (3) or 549(3). 109 The heading before section 162 of the Act is replaced by the following:
Duties of Election Officers Assigned to Polling Station 110 (1) The portion of section 162 of the Act before paragraph (b) is replaced by the following:
Duties 162 An election officer assigned to a polling station — and not necessarily the same election officer for all of the following — shall (a) make, on the prescribed form, the entries required under this Act; (2) Paragraph 162(d) of the Act is repealed. 2007, c. 21, s. 28
(3) Paragraphs 162(f) and (g) of the Act are replaced by the following: (f) indicate, if applicable, on the prescribed form that the elector has made a solemn declaration and the type of solemn declaration; (g) indicate, if applicable, on the prescribed form that
the elector refused to comply with a legal requirement to provide the piece or pieces of identification referred to in paragraph 143(2)(a) or (b), respectively, or to make a solemn declaration;
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2007, c. 21, s. 28
(4) Paragraph 162(i) of the Act is replaced by the
following: (i) indicate, if applicable, on the prescribed form that an elector has voted in the circumstances described in section 147, that the solemn declaration referred to in subsection 549.1(1) has been made or that any other solemn declaration that was required to be made was made, note any objection that was made on behalf of any of the candidates and indicate the candidate’s name; 111 Section 164 of the Act is replaced by the following: Procedure in case of contravention of secrecy 164 (1) It is the duty of the election officers who are present at the polling station to draw the attention of any elector to an offence that the elector commits in contravening any of paragraphs 281.6(3)(a) to (c) and to the punishment to which the elector is liable, but the elector shall be allowed to vote in the usual way if he or she has not already done so.
Clarification (2) For greater certainty, if one election officer performs
his or her duty under subsection (1) with regard to an elector, no other election officer need do so with regard to that elector. 2014, c. 12, s. 53
112 Section 164.1 of the Act is replaced by the following: Engagement of auditor 164.1 For each general election and by-election, the
Chief Electoral Officer shall engage an auditor that he or she considers to have technical or specialized knowledge — other than a member of his or her staff or an election officer — to perform an audit and report on whether election officers have properly exercised any of the powers conferred on them under this Act, or properly performed any of the duties imposed on them under this Act, that are specified by the Chief Electoral Officer. 113 Subsection 166(1) of the Act is amended by adding “and” at the end of paragraph (a), by striking out “and” at the end of paragraph (b) and by repealing paragraph (c). 114 Section 167 of the Act is repealed. 115 (1) Subsection 168(4) of the Act is replaced by
the following:
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Combining advance polling districts (4) When a request is made to a returning officer not later than four days after the issue of the writ, the returning officer may, with the prior approval of the Chief Electoral Officer, combine two advance polling districts into one district. (2) Subsection 168(5) of the French version of the Act is replaced by the following:
Demande de modification de l’emplacement d’un bureau de vote par anticipation (5) Si une demande de modification de l’emplacement d’un bureau de vote par anticipation est présentée au directeur du scrutin au plus tard quatre jours après la délivrance du bref, celui-ci peut, avec l’agrément préalable du directeur général des élections, prendre des dispositions en vue de changer le bureau de place. (3) Subsections 168(6) and (7) of the Act are replaced by the following:
Accessibility (6) An advance polling station shall be in premises that are accessible to electors with a disability.
Exception (7) If a returning officer is unable to secure suitable
premises for an advance polling station that are accessible to electors with a disability, the returning officer may, with the prior approval of the Chief Electoral Officer, establish the advance polling station in premises that are not accessible to such electors. Advance polling station in more than one premises (8) If the returning officer is of the opinion that an advance polling district consists of or includes remote, isolated or low-density communities, the returning officer may, with the prior approval of the Chief Electoral Officer and in accordance with the Chief Electoral Officer’s instructions, establish the advance polling station for that district in premises in more than one such community, and have the election officers who are assigned to the advance polling station — along with the ballot box, ballots and other necessary election documents — be at given ones of those premises on different days of advance polling to take electors’ votes. For greater certainty, subsections (5) to (7) apply to the advance polling station. 116 The Act is amended by adding the following after section 168:
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Transfer Certificates Transfer certificate for candidate 168.1 (1) A candidate whose name appears on the revised list of electors for an advance polling station is entitled on request to receive a transfer certificate to vote at another advance polling station in the same electoral district.
Transfer certificate for election officer (2) An election officer who is assigned to an advance
polling station shall issue a transfer certificate to any person — other than himself or herself — whose name appears on the revised list of electors for the advance polling station and who has been appointed to act as an election officer for another advance polling station.
Condition (3) A transfer certificate issued under subsection (2) authorizes the person to vote at the advance polling station named in it only if, on one of the days of advance polling, the person performs the duty specified in the certificate at the place mentioned in the certificate.
Transfer certificate for elector whose advance polling station has moved (4) If an elector’s advance polling station moves to another location after the notice of confirmation of registration has been sent, an elector who attends at the advance polling station set out in the notice is entitled on request to receive a transfer certificate to vote at that advance polling station.
Transfer certificate for elector with disability 168.2 (1) An elector who has a disability and is therefore unable to vote without difficulty in his or her advance polling station may apply for a transfer certificate to vote at another advance polling station in the same electoral district. Application requirements (2) The application shall be made in accordance with the
Chief Electoral Officer’s instructions. Issue of transfer certificate to elector with disability (3) An election officer shall issue a transfer certificate in the prescribed form, and provide the certificate to the person who submitted the application to the officer, if the officer is satisfied that the elector’s name appears on the revised list of electors for the electoral district.
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Signing, numbering and recording transfer certificate 168.3 The election officer who issues a transfer certificate shall (a) fill in and sign the certificate and mention on it the date of its issue; (b) consecutively number the certificate in the order of its issue; (c) keep a record of the certificate in the order of its issue on the prescribed form; (d) not issue the certificate in blank; and (e) if possible, send a copy of the certificate to an election officer who is assigned to the advance polling station on whose list of electors appears the name of the person to whom the certificate has been issued. 117 (1) Subsection 169(1) of the Act is replaced by
the following: Registration at advance polling station 169 (1) Every elector whose name is not on the revised
list of electors may register in person, at the advance polling station where the elector is entitled to vote, before an election officer who is assigned to that advance polling station. 2007, c. 21, s. 30(1); 2014, c. 12, s. 54(1)(F) and (1.1)
(2) The portion of subsection 169(2) of the French version of the Act before paragraph (b) is replaced by the following:
Conditions (2) Il ne peut toutefois être inscrit que s’il établit son
identité et sa résidence : a) soit en présentant la pièce visée à l’alinéa 143(2)a)
sur laquelle figure une adresse qui établit sa résidence ou les pièces visées à l’alinéa 143(2)b) dont au moins une porte une telle adresse; 2014, c. 12, s. 54(1.1)
(3) Paragraph 169(2)(b) of the Act is replaced by the following: (b) proves his or her identity and residence by making
the solemn declaration referred to in subsection 549.1(1) in writing and is accompanied by another elector whose name appears on the list of electors for the same polling station and who
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(i) provides the piece or pieces of identification referred to in paragraph 143(2)(a) or (b), respectively, the piece or one of those pieces containing either an address that proves that other elector’s residence or an address that is consistent with information related to that other elector that appears on the list of electors, and (ii) vouches for the elector by making the solemn
declaration referred to in subsection 549.1(2) in writing. (3.1) Section 169 of the Act is amended by adding the following after subsection (2):
Vouching for electors in long-term care institution (2.01) If an elector who resides in an institution for seniors or persons with a disability wishes to prove his or her identity and residence under subsection (2), the other elector referred to in paragraph (2)(b) who accompanies him or her may be an employee of the institution who resides — despite that paragraph — in any polling division in the elector’s electoral district or an adjacent electoral district. Definition of employee (2.02) In subsection (2.01), employee includes an owner of the institution and any person who occupies a management position at the institution.
2014, c. 12, s. 54(2)
(4) Subsections 169(3) and (4) of the Act are replaced by the following:
Registration certificate (3) If the elector satisfies the requirements of subsection (2), an election officer who is assigned to the advance polling station shall complete a registration certificate in the prescribed form authorizing the elector to vote and the elector shall sign it. The registration certificate shall include a solemn declaration made by the elector that he or she is qualified as an elector under section 3.
Entry (4) An election officer who is assigned to the advance polling station shall indicate on the prescribed form the names of the electors who are permitted to vote under this section. 2014, c. 12, s. 54(4)
(5) Subsections 169(5) and (6) of the Act are repealed.
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2014, c. 12, s. 55
118 Section 169.1 of the Act is replaced by the following: Requirement before making solemn declaration — elector 169.1 (1) If a person decides to prove his or her identity
and residence by making the solemn declaration referred to in subsection 549.1(1) in writing, an election officer shall, before the person makes the solemn declaration, advise him or her in writing of the qualifications for electors and the penalty that may be imposed under this Act on a person who contravenes subsection 169(4.1) or 549(3). Requirement before making solemn declaration — vouching for elector (2) If a person decides to vouch for an elector by making the solemn declaration referred to in subsection 549.1(2) in writing, an election officer shall, before the person makes the solemn declaration, advise him or her in writing of the penalty that may be imposed under this Act on a person who contravenes any of subsections 282.1(1) to (3) or 549(3). 2014, c. 12, s. 56
119 Subsection 171(2) of the Act is replaced by
the following: When advance polling stations to be open (2) An advance polling station shall be open from 9:00 a.m. to 9:00 p.m. on Friday, Saturday, Sunday and Monday, the 10th, 9th, 8th and 7th days, respectively, before polling day, and shall not be open at any other time. 120 (1) Subparagraphs 172(a)(iii) and (iv) of the Act are replaced by the following: (iii) the place where, for each advance polling station, an election officer who is assigned to the advance polling station shall count the number of votes cast at the advance polling station, and (iv) that the counting of the votes cast shall begin
on polling day as soon after the close of the polling stations as possible or, with the Chief Electoral Officer’s prior approval, one hour before the close of the polling stations; and (2) Section 172 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
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(c) make available to each candidate in the electoral
district a map of the electoral district indicating the boundaries of each advance polling district and the location of each advance polling station. (3) Section 172 of the Act is renumbered as subsection 172(1) and is amended by adding the following: Maps made available to registered parties (2) The Chief Electoral Officer shall, not later than Saturday, the 16th day before polling day, make available to each registered party maps of each electoral district — in electronic form or in formats that include electronic form — indicating the boundaries of each advance polling district within the electoral district and the location of each advance polling station. 2007, c. 21, s. 32
121 Subsections 173(2) and (3) of the Act are replaced by the following: Elector not on the revised list (2) An elector whose name is not on the revised list of
electors may not vote at an advance polling station unless the elector has obtained a transfer certificate under section 168.1 or 168.2 or a registration certificate under subsection 169(3). Procedure by election officer (3) If an elector whose name does not appear on the revised list of electors has voted, an election officer who is assigned to the advance polling station shall indicate on the prescribed form that the elector has voted in accordance with subsection (2). 2014, c. 12, ss. 57 and 58
122 Sections 174 and 175 of the Act are replaced by the following:
Duties of election officer 174 (1) If an elector whose name is on the list of electors makes a request to vote at an advance polling station that is established for his or her polling division, an election officer who is assigned to the advance polling station shall permit the elector to vote unless the elector fails to prove his or her identity and residence in accordance with section 143 or to make a solemn declaration otherwise required by this Act. Number of advance polling district (1.1) An election officer who gives an elector a ballot at
an advance polling station shall, before providing the ballot, place on the back of the ballot, in the space indicated
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in Form 3 of Schedule 1 for the polling division number, the number of the elector’s advance polling district.
Record of votes cast (2) An election officer who is assigned to the advance
polling station shall keep a record in duplicate at the advance polling station, in the prescribed form, of the names of all persons who vote at the advance polling station, in the order in which they vote, and shall mark on the record the notations that an election officer who is assigned to a polling station is required by this Act to make opposite an elector’s name at the polling station on polling day. Opening of advance polling station 175 (1) At the opening of an advance polling station at 9:00 a.m., an election officer who is assigned to the advance polling station shall, in full view of the candidates or their representatives who are present, (a) on the 1st day of advance polling, (i) open the ballot box and ascertain that it is empty, (ii) seal the ballot box with the seals provided by the Chief Electoral Officer, and (iii) place the ballot box on a table in full view of all present and keep it there until the close of the advance polling station on that day; and (b) on the 2nd, 3rd and 4th days of advance polling, place the ballot box on a table in full view of all present and keep it there until the close of the advance polling station on that day.
Close of advance polling station (2) At the close of an advance polling station at 9:00 p.m.
on each of the four days of advance polling, an election officer who is assigned to the advance polling station shall, in full view of the candidates or their representatives who are present, and in accordance with instructions that the Chief Electoral Officer considers necessary to ensure the integrity of the vote, take the measures set out in those instructions. Other ballot boxes (3) If an election officer who is assigned to the advance
polling station determines, in accordance with the Chief Electoral Officer’s instructions, that another ballot box is needed at the advance polling station, then an election officer who is assigned to the advance polling station shall, in full view of the candidates or their
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representatives who are present and in accordance with those instructions, (a) take the steps set out in subparagraphs (1)(a)(i) to (iii) with regard to that other ballot box; and (b) take the steps set out in paragraph (1)(b) and in subsection (2) with regard to the ballot boxes in the circumstances set out in those instructions.
Candidates may check seals (4) The candidates or their representatives may take note of the serial numbers of the seals on the following ballot boxes at the times indicated: (a) for any ballot box that was used on a day of advance polling, note may be taken when an advance polling station closes on each of the four days of advance polling; (b) for a ballot box that is placed on the table in accordance with subsection (1) or (3), note may be taken when it is placed there; and (c) for each of the ballot boxes that were used for advance polling, note may be taken when the votes are counted on polling day.
Custody of ballot boxes (5) Until the counting of the ballots on polling day, an election officer shall keep the sealed ballot box or boxes in his or her custody in accordance with the Chief Electoral Officer’s instructions.
Recovery of ballot box (6) Despite subsection (5), the returning officer may recover any ballot box that another election officer is required under that subsection to have in his or her custody if the returning officer considers that such action is necessary to ensure the integrity of the vote. The returning officer shall inform the Chief Electoral Officer of the matter as soon as possible. Recovery of ballot box — dwelling place or vehicle (7) If a ballot box to be recovered is in a dwelling place or
a vehicle, the returning officer may enter the dwelling place or vehicle without the occupant’s or owner’s consent only if the returning officer is accompanying a peace officer who enters the dwelling place or vehicle under the authority of a warrant issued under subsection (8). Authority to issue warrant (8) On ex parte application by the returning officer, a
justice of the peace may issue a warrant authorizing a
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peace officer to enter a dwelling place or a vehicle, accompanied by the returning officer, if the justice is satisfied by information on oath that (a) a ballot box is in the dwelling place or vehicle; (b) entry to the dwelling place or vehicle is necessary to recover the ballot-box; and (c) entry was refused by the occupant or owner or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant or owner.
Telewarrant (9) If a returning officer believes that it would not be practical to appear personally to make an application for a warrant under subsection (8), a warrant may be issued by telephone or other means of telecommunication on application submitted by telephone or other means of telecommunication, and section 487.1 of the Criminal Code applies for that purpose with any necessary modifications. 123 Subsection 176(3) of the Act is replaced by the following:
When lists already distributed (3) If an official list of electors is sent to a polling station
containing the names of electors that appear in the record of votes cast at an advance polling station as having already voted, the returning officer shall instruct an election officer who is assigned to the polling station to cross their names off the list, and the election officer shall do so without delay. 124 (1) The portion of section 177 of the Act before the definition administrative centre is replaced by the following:
Definitions 177 The definitions in this section apply in this Part, and Parts 11.1 and 19. (2) The definitions administrative centre, Canadian Forces elector, deputy returning officer, statement of ordinary residence and voting territory in section 177 of the Act are repealed. (3) The definitions application for registration and
special ballot, inner envelope, liaison officer and outer envelope in section 177 of the Act are replaced by the following:
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application for registration and special ballot means an application completed by an elector in order to vote under this Part. (demande d’inscription et de bulletin de vote spécial) inner envelope means an envelope, including one that is supplied by the Chief Electoral Officer, in which a ballot or special ballot is to be enclosed after it has been marked. (enveloppe intérieure) liaison officer means an elector designated as a liaison officer under subsection 199.2(1) or a person appointed as a liaison officer under subsection 248(1). (agent de liaison) outer envelope means an envelope, including one that is supplied by the Chief Electoral Officer, in which a ballot or special ballot is to be transmitted after it has been marked and enclosed in an inner envelope. (enveloppe extérieure) (4) The definition special ballot in section 177 of the English version of the Act is replaced by the following:
special ballot means a ballot, other than a ballot referred to in section 241, that is provided to an elector who is entitled to vote under this Part. (bulletin de vote spécial) (5) Section 177 of the Act is amended by adding the following in alphabetical order:
unit election officer means an elector designated as a unit election officer under paragraph 205(1)(b). (fonctionnaire électoral d’unité) 125 Section 180 of the Act is repealed. 126 (1) Paragraph 182(b) of the Act is replaced by the following: (b) retain the solemn declaration of each special ballot officer that is made under subsection 23(1); (2) Paragraph 182(d) of the Act is replaced by the
following: (d) obtain from the liaison officers the lists of the names of unit election officers that the commanding officers are required to provide;
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127 The Act is amended by adding the following after section 186:
Distribution of election materials 186.1 Without delay after the writs are issued, the special voting rules administrator shall distribute to commanding officers and, as the special voting rules administrator considers appropriate, to any other person or to any place the election materials necessary to carry out the purposes and provisions of this Part, including materials for the purpose of determining in which electoral district an elector is entitled to vote. 128 Sections 188 and 189 of the Act are replaced by the following:
Delivery of list of candidates 188 Without delay after a list of candidates is established, the special voting rules administrator shall provide the list to the coordinating officer, to every liaison officer and commanding officer and, as the special voting rules administrator considers appropriate, to any other person. 129 The heading “Definitions” before section 190 of the Act is replaced by the following:
Interpretation 130 (1) The definition elector in section 190 of the Act is replaced by the following:
elector means a person referred to in section 191. (électeur) (2) Section 190 of the Act is amended by adding
the following in alphabetical order: alternative address means the address of the office of the returning officer for the electoral district of the elector’s place of ordinary residence. (adresse de substitution) service number means a unique identifier assigned by the Canadian Forces under the National Defence Act to each member of the Canadian Forces. (numéro matricule) 131 The Act is amended by adding the following after section 190:
Election officers 190.1 For the purpose of section 9, subsections 23(1) and (2) and section 23.1, the coordinating officer, liaison
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officers designated under subsection 199.2(1), commanding officers and unit election officers are deemed to be election officers and paragraph 43(c), subsection 484(1) and paragraph 484(3)(f) also apply to them if they are relieved of duty. 132 The heading before section 191 of the Act is replaced by the following:
Voting Entitlement 133 (1) The portion of section 191 of the Act before paragraph (a) is replaced by the following:
Qualification and right to vote 191 Any of the following persons is entitled to vote under this Division if he or she is qualified as an elector under section 3: (2) Paragraph 191(b) of the Act is replaced by the
following: (b) a member of the reserve force of the Canadian Forces; and (3) Section 191 of the Act is amended by striking out “and” at the end of paragraph (c) and by repealing paragraph (d). 2000, c. 12, par. 40(2)(f)
134 Sections 192 to 198 of the Act are replaced by the following:
Registration Right to register 192 (1) When a person becomes entitled to vote under
this Division, the person’s commanding officer shall inform him or her of the right to ask the Chief Electoral Officer to include him or her in the Register of Electors or, if already included in it, to ask for his or her registration to be updated. Right to register — future elector (2) When a future elector is enrolled in the Canadian Forces, or when a member of the Canadian Forces becomes qualified as a future elector, the future elector’s commanding officer shall inform him or her of the right to ask the Chief Electoral Officer to include him or her in the Register of Future Electors or, if already included in it, to ask for his or her registration to be updated.
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Service number (3) An elector, or a future elector who is a member of the
Canadian Forces, who asks the Chief Electoral Officer to include him or her in the Register of Electors or Register of Future Electors, or asks for his or her registration to be updated, must provide his or her service number to the Chief Electoral Officer. 135 Subsection 199(2) of the Act is replaced by the following:
Duty (2) The coordinating officer shall, on request, provide to
the Chief Electoral Officer the following information relating to each elector or future elector: (a) his or her surname, given names, gender, rank and service number; (b) his or her date of birth; (c) the civic address and mailing address of his or her place of ordinary residence; and (d) his or her current mailing address.
Updating Register of Electors (3) The Chief Electoral Officer may use the information
provided under subsection (2) to update the Register of Electors or Register of Future Electors.
Retention of certain information (4) The Chief Electoral Officer may retain the information provided under subsection (2), but not included in the Register of Electors or Register of Future Electors, for the purpose of correlating information subsequently collected with information already contained in the relevant register.
Information provided to coordinating officer (5) The Chief Electoral Officer may provide the coordinating officer with the information referred to in paragraphs (2)(a) to (d) relating to each elector or future elector who has provided a service number under this Part. 136 The Act is amended by adding the following after section 199:
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Cooperation 199.1 The coordinating officer shall cooperate with the
special voting rules administrator to facilitate the voting, under Divisions 3 and 4 of this Part, of (a) a person employed by or in support of the Canadian Forces outside Canada; (b) a person who accompanies a unit or other element of the Canadian Forces that is on service or active service outside Canada, within the meaning of subsection 61(1) of the National Defence Act; or (c) a person who resides outside Canada with a member of the Canadian Forces or with a person referred to in paragraph (a) or (b).
Liaison Officers Designation 199.2 (1) The Minister of National Defence shall designate one or more electors as liaison officers to work, during and between election periods, with the Chief Electoral Officer and the coordinating officer in carrying out the purposes and provisions of this Division.
Duty of coordinating officer (2) The coordinating officer shall provide the Chief Electoral Officer with the name and address of each liaison officer as each one is designated. 137 Sections 200 to 203 of the Act are replaced by the following:
Duty of Chief Electoral Officer 200 Without delay after the issue of the writs, the Chief Electoral Officer shall inform the Minister of National Defence and the coordinating officer of their issue.
Duty of coordinating officer 202 On being informed of the issue of the writs, the coordinating officer shall inform each liaison officer and commanding officer of their issue.
Duty of liaison officers — information 203 On being informed of the issue of the writs, a liaison
officer shall give each commanding officer in respect of whose unit the liaison officer has liaison duties all necessary information for carrying out the purposes and provisions of this Division.
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138 (1) Paragraph 204(2)(b) of the Act is replaced by the following: (b) the commanding officer will designate one or more unit election officers to collect their votes and fix the voting times during the voting period. (2) Subsection 204(3) of the Act is replaced by the following:
Contents of list (3) The list shall be arranged alphabetically and shall indicate each elector’s surname, given names and service number, the address of his or her place of ordinary residence and his or her electoral district. 139 The Act is amended by adding the following after section 204:
Alternative address — commanding officer 204.1 (1) For the purpose of maintaining operational
security, a commanding officer may indicate on the list of electors, with respect to some or all of the electors in the commanding officer’s unit, their alternative address rather than the address that would otherwise be indicated under subsection 204(3). Alternative address — elector (2) For the purpose of maintaining operational security
or out of a reasonable apprehension of bodily harm if the address of his or her place of ordinary residence were to appear on the list of electors, an elector may ask his or her commanding officer not to indicate that address on the list of electors. The commanding officer, unless he or she considers that it would not be in the public interest to do so, shall grant the request and indicate the elector’s alternative address on the list. Special voting rules administrator informed (3) The commanding officer shall inform the special voting rules administrator, through a liaison officer, that an alternative address has been indicated under this section.
Clarification (4) For greater certainty, the indication of an alternative
address on the list of electors under this section does not change the elector’s place of ordinary residence for the purposes of this Act.
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140 (1) The portion of subsection 205(1) of the
Act before paragraph (a) is replaced by the following: Duties of commanding officer 205 (1) After being informed of the issue of the writs,
but no later than the 28th day before polling day, each commanding officer shall (2) Paragraphs 205(1)(b) to (d) of the Act are replaced by the following: (b) designate a sufficient number of electors as unit election officers to allow for voting to take place at each polling station; (c) through a liaison officer, provide the special voting
rules administrator with a list of the unit election officers and their ranks, and the list of electors for the unit; and (d) provide the unit election officers with the list of
electors for the unit. 141 Section 207 of the Act is replaced by the following: Joint polling stations 207 The commanding officers of units may establish a joint polling station for electors in their units, if the commanding officers consider that it would be useful to do so for carrying out the purposes and provisions of this Division. 142 Paragraphs 209(a) and (b) of the Act are replaced by the following: (a) distribute the materials to the unit election officers; and (b) display the list in one or more conspicuous places or make it otherwise accessible to electors in their unit. 143 Sections 210 to 212 of the Act are replaced by
the following: Duties of unit election officer 210 During the voting period, a unit election officer
shall (a) display the voting instructions provided by the
Chief Electoral Officer in relation to the vote under this Division in conspicuous places at each polling
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station or make them otherwise accessible to electors; and (b) keep available for consultation by the electors the text of this Part, the election materials necessary for determining in which electoral district an elector is entitled to vote and the list of candidates.
Representative of registered party 211 A Canadian citizen may represent a registered party
at a polling station if he or she provides the unit election officer with a copy of an authorization in the prescribed form signed by a candidate for the party.
Elector to give name, etc. 211.1 (1) Each elector, on arriving at the polling station, shall give his or her name and service number and the address of his or her place of ordinary residence to the unit election officer and, on request, to a representative of a registered party. Alternative address (2) For the purpose of subsection (1), if an alternative address is indicated on the list of electors under section 204.1 in respect of the elector, the elector may provide that alternative address.
Proof of identity (3) If the unit election officer determines that the elector’s name, service number and address appear on the list of electors, then the elector shall provide the officer with the following proof of the elector’s identity: (a) one piece of identification issued by the Canadian
Forces that contains a photograph of the elector and his or her name and service number; or (b) two pieces of identification of a type authorized under section 211.3 each of which establishes the elector’s name and at least one of which establishes his or her service number.
Examination of identification documents (4) A representative of a registered party may examine, but not handle, any piece of identification presented under this section.
Name crossed off the list (5) If the unit election officer is satisfied that an elector’s
identity has been proven in accordance with this section, the elector’s name shall be crossed off the list of electors.
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Application for registration and special ballot 211.2 (1) An elector whose name does not appear on
the list of electors or whose address on the list does not correspond with the elector’s place of ordinary residence may complete an application for registration and special ballot and provide the unit election officer with the following proof of the elector’s identity: (a) one piece of identification issued by the Canadian Forces that contains a photograph of the elector and his or her name and service number; or (b) two pieces of identification of a type authorized under section 211.3 each of which establishes the elector’s name and at least one of which establishes his or her service number.
Content of application (2) An application for registration and special ballot shall
be in the prescribed form and shall include the following information relating to each elector: (a) his or her surname and given names; (b) his or her date of birth; (c) his or her service number; (d) the civic address and mailing address of his or her
place of ordinary residence; (e) his or her current mailing address; and (f) any other information that the Chief Electoral Officer considers necessary to determine the electoral district in which he or she is entitled to vote.
Alternative addresses (3) For the purpose of maintaining operational security
or out of a reasonable apprehension of bodily harm if he or she were to indicate the addresses referred to in paragraph 2(d), the elector may apply to the elector’s commanding officer to use another address for that purpose. The commanding officer, unless he or she considers that it would not be in the public interest to do so, shall grant the application and provide the elector with the alternative address that is to be used on the application for registration and special ballot. Optional information (4) In addition to the information specified in subsection
(2), the Chief Electoral Officer may request that the elector provide other information that the Chief Electoral Officer considers necessary for implementing agreements
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made under section 55, but the elector is not required to provide that information.
Examination of identification documents (5) A representative of a registered party may examine, but not handle, any piece of identification presented under this section.
Acceptance of the application (6) If the unit election officer is satisfied that an elector’s identity has been proven in accordance with this section, the unit election officer shall accept the application for registration and special ballot.
Application of subsections 204.1(3) and (4) (7) If an alternative address is used in accordance with
subsection (3), subsections 204.1(3) and (4) apply with any necessary modifications. Authorized types of identification 211.3 The Chief Electoral Officer may authorize types of
identification, in consultation with the coordinating officer, for the purposes of paragraphs 211.1(3)(b) and 211.2(1)(b). For greater certainty, any document may be authorized, regardless of who issued it. Declaration of elector 212 The unit election officer shall require the elector whose name has been crossed off the list of electors or whose application for registration and special ballot has been accepted to sign the declaration prescribed by the Chief Electoral Officer. 144 (1) Subsection 213(1) of the Act is replaced by the following:
Provision of special ballot, etc. 213 (1) A unit election officer shall, once the elector has
signed the declaration referred to in section 212, give the elector a special ballot, an inner envelope, the declaration — if it is not on the outer envelope — and the outer envelope. Limitation (1.1) An elector who has received a special ballot under subsection (1) may vote only under this Division. (2) The portion of subsection 213(2) of the Act before paragraph (a) is replaced by the following:
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Voting on special ballot (2) The elector shall use the special ballot to vote by writing on it, in private, the name of the candidate of his or her choice, folding it and, in the presence of the unit election officer, (3) Paragraph 213(2)(b) of the Act is replaced by
the following: (b) placing the inner envelope and the declaration — if
it is not on the outer envelope — in the outer envelope and sealing the outer envelope. (4) Subsection 213(4) of the Act is replaced by the following:
Spoiled special ballot (4) If the special ballot is incapable of being used, the elector shall return it to the unit election officer, who shall mark it as a spoiled ballot and give the elector another special ballot. 145 (1) Subsection 214(1) of the Act is replaced by the following:
Information to be provided to elector 214 (1) The unit election officer shall inform an elector that, in order for the special ballot to be counted, the outer envelope must be received by the special voting rules administrator in the National Capital Region no later than 6:00 p.m. on polling day. The unit election officer shall inform the elector of the service provided by the Canadian Forces to deliver the outer envelope. (2) Subsection 214(3) of the Act is repealed. 146 Section 215 of the Act is replaced by the following: Voting by unit election officer 215 A unit election officer who is qualified to vote may
vote in accordance with this Division. 147 (1) The portion of subsection 216(1) of the
Act before paragraph (b) is replaced by the following: Assistance by unit election officer 216 (1) If an elector is unable to read or because of a
disability is unable to vote in the manner described in this Division, the unit election officer shall assist him or her by
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(a) completing the declaration referred to in section
212 and writing the elector’s name where the elector’s signature is to be written; and (2) Paragraph 216(1)(b) of the English version of
the Act is replaced by the following: (b) marking the special ballot as directed by the elector in the elector’s presence and in the presence of another elector selected by the elector as a witness. (3) The portion of subsection 216(2) of the Act before paragraph (b) is replaced by the following:
Note and keeping vote secret (2) The unit election officer and an elector acting as a
witness shall (a) sign a note on the declaration indicating that the
elector was assisted; and 148 Subsections 217(2) and (3) of the Act are replaced by the following: Unit election officer for hospitalized electors (2) If no unit election officer has been designated for a
service hospital or convalescent institution, the unit election officer for the unit to which the hospital or institution belongs is the unit election officer for electors who are patients in the hospital or institution.
Bed-ridden electors (3) A unit election officer for electors who are patients in
a service hospital or convalescent institution may, if that officer considers it advisable and the officer in charge of the hospital or institution approves, go from room to room to administer and collect the votes of electors who are confined to bed. 149 Sections 218 and 219 of the Act are replaced by the following:
Duty, leave or furlough 218 An elector who provides satisfactory evidence of his
or her absence from his or her unit during the voting times fixed for the polling stations in that unit because of duty, leave or furlough may apply to a unit election officer of another unit, in accordance with section 211.2, to vote at that officer’s polling station.
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Delivery of documents to the commanding officer 219 (1) The unit election officer shall deliver to the
unit’s commanding officer, (a) at the end of each voting day, if feasible, and no
later than the end of the voting period, the outer envelopes containing the marked special ballots, the applications for registration and special ballot that were accepted by the unit election officer and the service number of each elector who received a special ballot; and (b) at the end of the voting period, any spoiled outer
envelopes, any spoiled special ballots and any other election documents and election materials in the unit election officer’s possession. Delivery of outer envelopes, etc. (1.1) On receipt of the outer envelopes and applications
for registration and special ballot referred to in paragraph (1)(a), the commanding officer shall deliver them to the special voting rules administrator. Provision of information (1.2) On receipt of the service numbers referred to in
paragraph (1)(a), the commanding officer shall inform the special voting rules administrator, through the liaison officer, of the identity of the electors who received a special ballot. Delivery of election documents and election materials (2) On receipt of the election documents and election
materials referred to in paragraph (1)(b), the commanding officer shall deliver them to the special voting rules administrator with all other election documents and election materials in the commanding officer’s possession. Informing the returning officer 219.1 (1) On being informed under subsection 219(1.2) that an elector has received a special ballot, the special voting rules administrator shall inform the returning officer for the electoral district of the elector’s place of ordinary residence of this.
Name on list of electors (2) When the returning officer is informed under subsection (1) that an elector has received a special ballot, he or she shall (a) if the elector’s name is not already included on a list of electors, enter the elector’s name on the list of
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electors for the appropriate polling division in that electoral district; and (b) indicate on the list of electors that the elector has received a special ballot. 150 The heading of Division 3 of Part 11 of the
Act is replaced by the following:
Electors Resident Outside Canada 151 The definitions elector and register in section
220 of the Act are replaced by the following: elector means an elector who resides outside Canada. (électeur) register means the register referred to in section 222. (registre) 2003, c. 22, s. 103
152 Sections 221 and 222 of the Act are replaced
by the following: Inclusion in register of electors resident outside Canada 221 An elector may vote under this Division if (a) his or her application for registration and special ballot is received by the special voting rules administrator in the National Capital Region no later than 6:00 p.m. on the 6th day before polling day; and (b) his or her name is entered on the register.
Register of electors 222 The Chief Electoral Officer shall maintain a register of electors in which is entered the surname, given names, gender, date of birth, civic address, mailing address and electoral district of each elector who has filed an application for registration and special ballot in order to vote under this Division and who, at any time before making the application, resided in Canada. 153 (1) Paragraph 223(1)(b) of the Act is repealed. 2000, c. 12, par. 40(2)(g)
(2) Paragraphs 223(1)(d) to (f) of the Act are replaced by the following:
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(e) the address of the elector’s place of ordinary residence; 154 Section 226 of the Act is amended by adding
“or” at the end of paragraph (d), by striking out “or” at the end of paragraph (e) and by repealing paragraph (f). 155 (1) Subsection 227(1) of the Act is replaced by the following:
Special ballot 227 (1) After approving an application for registration and special ballot and after the issue of the writs, the Chief Electoral Officer shall provide a special ballot to every elector whose name is entered in the register. (2) Paragraph 227(2)(b) of the English version of
the Act is replaced by the following: (b) placing the ballot in an inner envelope and sealing
it; (3) Paragraphs 227(2)(c) and (d) of the Act are replaced by the following: (c) signing the declaration prescribed by the Chief Electoral Officer; and (d) placing the inner envelope and the declaration — if
it is not on the outer envelope — in the outer envelope and sealing it. 156 Section 229 of the Act is replaced by the following: Deadline for return of vote 229 The special ballot must be received by the special voting rules administrator in the National Capital Region no later than 6:00 p.m. on polling day in order to be counted. 157 Sections 231 and 232 of the Act are replaced by the following:
Definition of elector 231 For the purpose of this Division, elector means an
elector, other than an incarcerated elector, who resides in Canada and who wishes to vote in accordance with this Division. Conditions for voting by special ballot 232 (1) An elector may vote under this Division if his or
her application for registration and special ballot is received by a returning officer in an electoral district or by
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the special voting rules administrator after the issue of the writs but before 6:00 p.m. on the 6th day before polling day.
Conditions for voting by special ballot — specified later day (2) If, for the purpose of this subsection, the Chief Electoral Officer specifies on his or her Internet site a day that is after the 6th day before polling day but before polling day, an elector may vote under this Division if his or her application for registration and special ballot is received by the returning officer in the elector’s electoral district or by the special voting rules administrator after the issue of the writs but before 6:00 p.m. on the specified day.
Restriction (3) The Chief Electoral Officer may specify a day for the purpose of subsection (2) only if he or she considers that the integrity of the vote will not be affected if applications for registration and special ballots are received after 6:00 p.m. on the 6th day before polling day. 158 (1) Paragraph 233(1)(a) of the English version of the Act is replaced by the following: (a) the elector’s name and the address of his or her place of ordinary residence; (2) Subsection 233(1.1) of the Act is replaced by
the following: Electors in danger (1.1) An elector who would be under reasonable apprehension of bodily harm if he or she were to indicate the address of his or her place of ordinary residence or his or her mailing address for the purpose of paragraph (1)(a) or (d) may apply to the returning officer or special voting rules administrator to use another address for that purpose. The returning officer or special voting rules administrator, unless he or she considers that it would not be in the public interest to do so, shall grant the application and shall not reveal the addresses in respect of which the application is made except as required to send the special ballot to the elector. For greater certainty, the granting of the application does not change the elector’s place of ordinary residence for the purposes of this Act. 2014, c. 12, s. 59
(3) Subsection 233(3) of the Act is repealed.
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159 Section 234 of the Act is repealed. 2014, c. 12, s. 60
160 Sections 236 and 237 of the Act are replaced by the following:
List of electors 236 Once an elector’s application for registration and special ballot has been accepted by the returning officer or special voting rules administrator, he or she shall ensure, in accordance with the Chief Election Officer’s instructions, (a) that the elector’s name is entered on the list of electors for the polling division of the elector’s place of ordinary residence, if it is not already included on a list of electors; and (b) that there is an indication on the list of electors that the elector has received a special ballot.
Provision of ballot 237 (1) Subject to subsection (2) and section 237.1, on
acceptance of an elector’s application for registration and special ballot, the elector shall be provided with a special ballot. Provision of ballot and envelopes (2) If section 241 applies, then, on acceptance of an elector’s application for registration and special ballot, the elector shall be given a ballot, an inner envelope and an outer envelope. 2014, c. 12, s. 60
161 (1) Subsections 237.1(3.1) and (3.2) of the Act are repealed. 2014, c. 12, s. 60
(2) Paragraph 237.1(4)(b) of the Act is replaced by
the following: (b) sections 143 to 144; (3) Subsection 237.1(4) of the Act is amended by striking out “and” at the end of paragraph (d) and by adding the following after paragraph (d): (d.1) subsections 281.6(1) to (4); (d.2) section 282.2; and 162 Sections 238 and 239 of the Act are replaced by the following:
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Voting by special ballot 238 An elector who has been provided with a special
ballot may vote only by following the procedure set out in subsections 227(2) and (3). Receipt of special ballot — application made outside electoral district 239 (1) In order to have their special ballot counted, an
elector whose application for registration and special ballot was accepted by the special voting rules administrator or by a returning officer outside the elector’s electoral district shall ensure that the special ballot is received by the special voting rules administrator in the National Capital Region no later than 6:00 p.m. on polling day. The special ballot shall be transmitted by (a) sending the sealed outer envelope to the special voting rules administrator by mail or any other means; or (b) delivering it to a Canadian Embassy, High Commission or Consular Office, to a Canadian Forces base outside Canada or to any other place that the Chief Electoral Officer designates. Receipt of special ballot — application made in electoral district (2) In order to have their special ballot counted, an elector whose application for registration and special ballot was accepted by the returning officer in the elector’s electoral district shall ensure that the ballot is received at the office of that returning officer before the close of the polling stations on polling day.
Vote counted (3) Despite subsection (2), a special ballot referred to in that subsection that is received by the special voting rules administrator in the National Capital Region no later than 6:00 p.m. on polling day shall be counted. 162.1 The Act is amended by adding the following after section 241: No marking 241.1 If, under section 241, an elector is given a ballot that is not a special ballot, no marking shall be placed on the back of the ballot in the space otherwise indicated in Form 3 of Schedule 1 for a polling division number. 163 (1) Subsection 242(1) of the Act is replaced by the following:
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Spoiled ballot 242 (1) If the ballot or special ballot is incapable of being used, the elector shall return it to the election officer, who shall mark it as a spoiled ballot and give the elector another ballot or special ballot. (2) Subsection 242(2) of the English version of the Act is replaced by the following:
Limit (2) An elector shall not be given more than one ballot or special ballot, as the case may be, under subsection (1). 164 (1) The portion of subsection 243(1) of the Act before paragraph (b) is replaced by the following:
Assistance 243 (1) When an elector personally goes to the office of the returning officer and is unable to read or because of a disability is unable to vote in the manner described in this Division, the designated election officer shall assist the elector by (a) completing the declaration referred to in paragraph 227(2)(c) and writing the elector’s name where the elector’s signature is to be written; and (2) Paragraph 243(1)(b) of the English version of
the Act is replaced by the following: (b) marking the ballot as directed by the elector in the
elector’s presence. (3) Subsection 243(2) of the Act is replaced by the following:
Note on declaration (2) An election officer who assists an elector under subsection (1) shall indicate, by signing the note on the declaration, that the elector was assisted. 165 The Act is amended by adding the following after section 243:
Assistance by friend or related person 243.01 (1) If an elector requires assistance to vote, one of the following persons may accompany the elector into the voting compartment at the office of the returning officer and assist the elector to mark his or her ballot: (a) a friend of the elector; (b) the elector’s spouse or common-law partner; or
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(c) a relative of the elector or of the elector’s spouse or
common-law partner. Solemn declaration (2) A person described in subsection (1) who wishes to
assist an elector in marking a ballot shall first make a solemn declaration in the prescribed form that he or she (a) will mark the ballot paper in the manner directed
by the elector; (b) will not disclose the name of the candidate for
whom the elector voted; (c) will not try to influence the elector in choosing a
candidate; and (d) has not, during the current election, assisted another person, as a friend, to mark a ballot. 166 (1) The portion of subsection 243.1(1) of the
Act before paragraph (b) is replaced by the following: Voting at home 243.1 (1) On application of an elector who is unable to read — or who is unable to vote in the manner described in this Division because of a disability — and who is unable to personally go to the office of the returning officer because of a disability, an election officer shall go to the elector’s dwelling place and, in the presence of a witness who is chosen by the elector, assist the elector by (a) completing the declaration referred to in paragraph 227(2)(c) and writing the elector’s name where the elector’s signature is to be written; and (2) Subsection 243.1(2) of the Act is replaced by
the following: Note on declaration (2) The election officer and the witness who assist an
elector under subsection (1) shall indicate, by signing the note on the declaration, that the elector was assisted. 167 The Act is amended by adding the following after section 244:
Non-application 244.1 This Division does not apply to an elector who is incarcerated in a place designated under subsection 205(1) of the National Defence Act.
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168 Subsection 245(1) of the Act is replaced by
the following: Entitlement to vote 245 (1) Every elector is entitled to vote under this Division on the 12th day before polling day. 169 Section 246 of the Act is replaced by the following: Designation of coordinating officers 246 The federal and provincial ministers responsible for
correctional institutions shall each designate a person as a coordinating officer to work, during and between elections, with the Chief Electoral Officer to carry out the purposes and provisions of this Division. 170 (1) Subsection 247(1) of the Act is replaced by the following:
Notification of issue of the writs 247 (1) Without delay after the issue of the writs, the
Chief Electoral Officer shall inform the federal and provincial ministers responsible for correctional institutions of their issue. (2) The portion of subsection 247(2) of the Act before paragraph (b) is replaced by the following:
Obligations of ministers (2) On being informed of the issue of the writs, each minister referred to in subsection (1) shall (a) inform their respective designated coordinating
officer of their issue; (3) Paragraph 247(2)(c) of the Act is replaced by
the following: (c) inform the Chief Electoral Officer and their respective designated coordinating officer of the name and address of each liaison officer. 171 Subsection 248(2) of the Act is replaced by the following:
Duty to cooperate (2) During the election period, a liaison officer shall cooperate with the Chief Electoral Officer in the administration of the registration and the taking of the votes of electors, including by informing the Chief Electoral
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Officer of the identity of the electors who received a special ballot. 172 Subsection 250(2) of the Act is replaced by
the following: Voting hours (2) The polling stations shall be open on the 12th day before polling day from 9:00 a.m. and shall be kept open until every elector who is registered under subsection 251(1) has voted, but in no case shall they be kept open later than 8:00 p.m. on that day. 173 Subsection 251(1) of the Act is replaced by
the following: Application for registration and special ballot 251 (1) Before the 12th day before polling day, each liaison officer shall ensure that an application for registration and special ballot in the prescribed form is completed for every eligible elector of the correctional institution who wishes to vote, indicating his or her place of ordinary residence as determined under subsection (2). 174 (1) Subsection 253(1) of the Act is replaced by
the following: Polling stations and election officers 253 (1) Before the 18th day before polling day, each returning officer shall, for each correctional institution in his or her electoral district, in consultation with the liaison officer for the institution, establish one or more polling stations and assign at least two election officers to each polling station. (2) Paragraph 253(2)(a) of the Act is replaced by the following: (a) provide, as necessary, the materials to the election
officers who are assigned under subsection (1) to a polling station for the correctional institution; and 175 The portion of section 254 of the Act before
paragraph (a) is replaced by the following: Duties of election officer 254 On the day on which the electors cast their ballots,
at each polling station an election officer who is assigned to the polling station shall 176 Section 256 of the Act is replaced by the following:
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Representative of registered party 256 With the prior authorization of correctional authorities, a Canadian citizen may represent a registered party during the taking of the votes at a correctional institution if he or she provides an election officer who is assigned to a polling station at the correctional institution with an authorization in the prescribed form signed by a candidate for that party, or a copy of one. 177 (1) Subsection 257(1) of the Act is replaced by
the following: Declaration of elector 257 (1) Before delivering a special ballot to an elector, an election officer who is assigned to a polling station at a correctional institution shall require the elector to complete an application for registration and special ballot, if the elector has not already done so, and to sign the declaration on the outer envelope. (2) The portion of subsection 257(2) of the Act before paragraph (a) is replaced by the following:
Giving special ballot to elector (2) After the elector has signed the declaration on the outer envelope, the election officer shall 178 (1) The portion of subsection 258(1) of the
Act before paragraph (a) is replaced by the following: Voting by special ballot 258 (1) The elector shall vote by writing on the special
ballot the name of the candidate of his or her choice, folding it and, in the presence of the election officer, (2) Subsection 258(3) of the Act is replaced by the
following: Spoiled special ballot (3) If the special ballot is incapable of being used, the
elector shall return it to the election officer, who shall mark it as a spoiled ballot and give the elector another special ballot. 179 (1) The portion of subsection 259(1) of the
Act before paragraph (a) is replaced by the following: Assistance 259 (1) If an elector is unable to read or because of a
disability is unable to vote in the manner described in
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this Division, an election officer who is assigned to the polling station shall assist the elector by (2) Paragraph 259(1)(b) of the Act is replaced by
the following: (b) marking the special ballot as directed by the elector in his or her presence and in the presence of another election officer who is assigned to the polling station. (3) Subsection 259(2) of the Act is replaced by the
following: Note on outer envelope (2) The election officers shall sign a note on the outer envelope indicating that the elector was assisted. 180 The portion of section 260 of the Act before
paragraph (a) is replaced by the following: Delivery of documents after the vote 260 Without delay after the votes have been cast at a
correctional institution, an election officer who is assigned to the polling station shall deliver to the liaison officer for the institution 181 Section 261 of the Act is replaced by the following: Deadline for return of election material 261 Every liaison officer shall ensure that the election material referred to in section 260 is received by the special voting rules administrator in the National Capital Region no later than 6:00 p.m. on polling day. 182 (1) The portion of subsection 267(1) of the
Act before paragraph (c) is replaced by the following: Setting aside of inner envelope 267 (1) The special ballot officers shall set aside an inner envelope unopened if (a) the information concerning the elector, as set out
in the declaration referred to in paragraph 227(2)(c) or subsection 257(1), does not correspond with the information on the application for registration and special ballot; (b) a declaration referred to in paragraph (a) or in section 212 — other than one in respect of an elector who has voted with assistance under section 216, 243 or 259 — does not bear the elector’s signature;
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(2) Paragraph 267(1)(c) of the English version of the Act is replaced by the following: (c) the correct electoral district of the elector whose
ballot is contained in the inner envelope cannot be ascertained; (3) Paragraph 267(1)(d) of the Act is replaced by the following: (d) the outer envelope has been received by the special voting rules administrator in the National Capital Region after 6:00 p.m. on polling day; or (4) Subsection 267(2) of the Act is replaced by the
following: Procedure when elector votes more than once (2) If, after receiving an elector’s outer envelope but before counting the inner envelopes, the special ballot officers ascertain that the elector has voted more than once, they shall set the elector’s inner envelope aside unopened. (5) The portion of subsection 267(3) of the Act before paragraph (b) is replaced by the following:
Disposition of inner envelopes that are set aside (3) When an inner envelope is set aside unopened as described in subsection (1) or (2), (a) it shall be endorsed by the special voting rules administrator with the reason why it has been set aside;
(6) Paragraph 267(3)(c) of the Act is replaced by the following: (c) in the case of an inner envelope set aside under
subsection (1), the ballot contained in it is deemed to be a spoiled ballot. (7) Subsection 267(4) of the Act is replaced by the following:
Envelopes and declarations kept together (3.1) When an inner envelope is set aside unopened as
described in this section, it shall be kept with the outer
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envelope and — if it did not appear on the outer envelope — the declaration. Dispute (3.2) If a dispute arises regarding the setting aside of inner envelopes, it shall be referred to the special voting rules administrator, whose decision is final.
Special report (4) The special voting rules administrator shall prepare a
report in respect of the number of inner envelopes that are set aside under this Division. 183 Paragraphs 272(b) and (c) of the Act are replaced by the following: (b) all other documents and election materials received from commanding officers and election officers; (c) the solemn declarations made under subsection
23(1); and 184 Sections 273 and 274 of the Act are replaced by the following:
Notification to candidates 273 The returning officer shall, as soon as possible, notify the candidates of the names of the election officers who he or she assigns to verify the declarations referred to in paragraph 227(2)(c) and to count the special ballots issued to electors in his or her electoral district and received at his or her office.
Candidate present at counting 274 A candidate or his or her representative may be
present for the verification of the declarations referred to in paragraph 227(2)(c) and the counting of ballots received at the returning officer’s office. 185 Subsection 275(1) of the Act is replaced by
the following: Ballots to be kept sealed 275 (1) The returning officer shall ensure that the ballots received at his or her office are kept sealed until they are given to an election officer referred to in section 273. 186 (1) Subsection 276(1) of the Act is replaced by the following:
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Verification of declarations 276 (1) The election officers referred to in section 273
shall verify the declarations made under paragraph 227(2)(c), at the time fixed by the Chief Electoral Officer and in accordance with his or her instructions, by determining from the information in the declaration whether the elector is entitled to vote in the electoral district. (2) Subsection 276(3) of the Act is replaced by the following:
Provision of materials to election officer (3) One of the election officers shall be provided with the applications for registration and special ballot received before the deadline, along with any other materials that may be required. 187 (1) The portion of subsection 277(1) of the
Act before paragraph (d) is replaced by the following: Setting aside of inner envelope 277 (1) An election officer referred to in section 273 shall set aside an elector’s inner envelope unopened if (a) the information concerning the elector, as set out in the elector’s declaration made under paragraph 227(2)(c), does not correspond with the information on the application for registration and special ballot; (b) the declaration — other than one in respect of an
elector who has voted with assistance under section 243 or 243.1 — does not bear the elector’s signature; (c) the elector has voted more than once; or (2) Paragraph 277(1)(d) of the French version of the Act is replaced by the following: d) l’enveloppe extérieure est reçue après le délai fixé. (3) Subsections 277(2) and (3) of the Act are replaced by the following: Registering objections (2) When the declarations are verified, an election officer
referred to in section 273 shall register any objection to an elector’s right to vote in the electoral district in the prescribed form. Noting of reasons for setting aside (3) When an elector’s inner envelope is set aside unopened as described in subsection (1), the election officer who set it aside shall note on it the reasons for the setting
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aside. The election officer and another election officer referred to in section 273 shall both initial the envelope. Envelopes and declarations kept together (4) When an elector’s inner envelope is set aside unopened as described in this section, it shall be kept with the outer envelope and — if it did not appear on the outer envelope — the declaration. 188 Section 278 of the Act is replaced by the following: Counting of inner envelopes 278 (1) The election officers referred to in section 273 shall count all inner envelopes that have not been set aside.
Inner envelopes (2) They shall put all the inner envelopes that have not
been set aside in a ballot box provided by the returning officer. Counting the votes (3) After the close of the polling stations, one of the election officers shall open the ballot box and, together with another of the election officers, shall open the inner envelopes and count the votes. 189 (1) The portion of subsection 279(1) of the
Act before paragraph (a) is replaced by the following: Rejection of ballots 279 (1) An election officer shall, in counting the ballots,
reject a ballot if 2001, c. 21, s. 15
(2) Subsections 279(2) and (3) of the Act are replaced by the following:
Elector’s intent (2) An election officer shall not reject a special ballot for
the sole reason that the elector has incorrectly written the name of a candidate, if the ballot clearly indicates the elector’s intent. Political affiliation (3) An election officer shall not reject a special ballot for
the sole reason that the elector has written, in addition to the name of a candidate, the candidate’s political affiliation, if the ballot clearly indicates the elector’s intent.
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190 The headings before section 281 and sections 281 and 282 of the Act are replaced by the following:
PART 11.1
Prohibitions in Relation to Voting Application 281 The provisions of this Part apply inside and outside Canada.
Chief Electoral Officer 281.1 The Chief Electoral Officer shall not vote at an
election. Inducing Chief Electoral Officer to vote 281.2 No person shall induce or attempt to induce the
Chief Electoral Officer to vote at an election knowing that it is the Chief Electoral Officer whom he or she is inducing or attempting to induce to vote and that the Chief Electoral Officer is prohibited from voting. Not qualified as elector 281.3 No person shall (a) vote or attempt to vote at an election knowing that
he or she (i) is not a Canadian citizen when he or she votes,
or (ii) is not 18 years of age or older — or will not be 18 years of age or older — on polling day; or (b) induce or attempt to induce another person to vote at an election knowing that the other person (i) is not a Canadian citizen — or will not be a Canadian citizen — when he or she votes, or (ii) is not 18 years of age or older — or will not be 18 years of age or older — on polling day.
Not ordinarily resident in electoral district 281.4 No person shall (a) vote or attempt to vote at an election in a particular electoral district knowing that his or her place of ordinary residence is not in that electoral district; or
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(b) induce or attempt to induce another person to vote
at an election in a particular electoral district knowing that the other person’s place of ordinary residence is not in that electoral district. Voting more than once — general election 281.5 (1) No person who has voted in a general election
shall vote again, or attempt to vote again, in that general election. Voting more than once — by-election (2) No person who has voted in a by-election shall vote again, or attempt to vote again, at that by-election or at any other by-election that is held on the same day.
Secrecy of the vote 281.6 (1) Every person present at a polling station or at the counting of the votes shall maintain the secrecy of the vote.
Attempting to obtain information about elector’s vote (2) Except as provided by this Act, no person shall, in a
polling station, attempt to obtain any information as to the candidate for whom any elector is about to vote or has voted. Secrecy at the poll (3) Except as provided by this Act, no person shall (a) on entering the polling station and before receiving a ballot or special ballot, openly declare for whom he or she intends to vote; (b) while in the polling station, show his or her ballot
or special ballot, when marked, so as to allow the name of the candidate for whom he or she has voted to be seen; or (c) before leaving the polling station, openly declare for whom he or she has voted.
Secrecy — marked ballot (4) No person who has seen a ballot or special ballot that
has been marked by an elector shall disclose information as to how it was marked unless he or she is the elector who marked it or he or she has been authorized to make the disclosure by the elector who marked it. Secrecy — counting of the votes (5) No person shall, at the counting of the votes, attempt
to obtain information or communicate information
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obtained at the counting as to the candidate for whom a vote is given in a particular ballot or special ballot.
Ballots 281.7 (1) No person shall (a) request or apply for a ballot or special ballot in a name that is not his or her own; (b) vote using a forged ballot or forged special ballot; (c) request or apply for a ballot or special ballot to
which he or she is not entitled; (d) provide a ballot or special ballot to any person when not authorized under this Act to do so; (e) have a ballot or special ballot in his or her possession when not authorized under this Act to do so; (f) alter, deface or destroy a ballot, the initials of the election officer that are signed on a ballot or the number of the polling division or advance polling district that is marked on a ballot; (g) put or cause to be put into a ballot box a ballot,
special ballot or other paper otherwise than as provided by this Act or by instructions of the Chief Electoral Officer; (h) take a ballot out of the polling station or the office
of the returning officer otherwise than as provided by this Act or by instructions of the Chief Electoral Officer; or (i) destroy, take, open or otherwise interfere with a
ballot box or book or packet of ballots or special ballots otherwise than as provided by this Act or by instructions of the Chief Electoral Officer.
Ballots — election officer (2) No election officer shall (a) with the intent of causing the reception of a vote that should not have been cast or the non-reception of a vote that should have been cast, put his or her initials on the back of any paper purporting to be or capable of being used as a ballot at an election; or
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(b) place on a ballot or special ballot any writing,
number or mark with intent that the elector to whom the ballot or special ballot is to be given, or has been given, can be identified.
Special ballots — unit election officer (3) No unit election officer shall place on a special ballot
any writing, number or mark with intent that the elector to whom the special ballot is to be given, or has been given, can be identified.
Photograph, video or copy of marked ballot 281.8 (1) No person shall (a) take a photograph or make a video recording of a ballot or special ballot that has been marked, at an election, by an elector; (b) make a copy, in any manner, of any ballot or special ballot that has been marked, at an election, by an elector; or (c) distribute or show, in any manner, to one or more
persons, a photograph, video recording or copy of a ballot or special ballot that has been marked, at an election, by an elector.
Exception — persons with visual impairment (2) Subsection (1) does not apply to any person with a visual impairment who takes a photograph or makes a video recording or copy of a ballot or special ballot that he or she has marked for the purpose of verifying the accuracy of their marking. Exception — legal proceedings (3) Subsection (1) does not apply to a person who does
anything referred to in that subsection for the purpose of a recount under Part 14 or for the purpose of any other legal proceeding. False statement 281.9 No person shall (a) make a false statement in an application for registration and special ballot; or (b) make a false statement in a declaration signed by
him or her before an election officer or unit election officer.
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Person who assists elector — limit 282 (1) At an election, no person shall, as a friend, assist under section 155 or 243.01, more than one elector for the purpose of marking a ballot.
Person who assists elector — secrecy (2) No person who assists an elector under section 155 or 243.01 shall, directly or indirectly, disclose the name of the candidate for whom the elector voted or that candidate’s political affiliation.
Vouching for more than one person 282.1 (1) No person shall vouch for more than one person at an election, except in the cases referred to in subsections 143(3.01), 161(2) and 169(2.01).
Voucher not qualified as elector, etc. (2) No person shall vouch for another person if (a) the person who vouches is not qualified as an elector; (b) the person who vouches does not personally know the other person; or (c) the person who vouches does not reside in a polling division assigned to the same polling station as the polling division in which the other person resides or, in the cases referred to in subsections 143(3.01), 161(2) and 169(2.01), in a polling division in the other person’s electoral district or an adjacent electoral district.
Vouchee acting as voucher (3) No person who has been vouched for at an election shall vouch for another person at that election.
Influencing electors 282.2 No person shall, in a polling station or in any
place where voting at an election is taking place, influence or attempt to influence electors to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at the election.
Influencing electors — election officers and staff of returning officers 282.3 Subject to section 141, no election officer, unit
election officer or member of the staff of a returning officer shall, while exercising their powers or performing their duties, influence or attempt to influence an elector to vote or refrain from voting, or to vote or refrain from
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voting for a particular candidate or registered party, at an election. Undue influence by foreigners 282.4 (1) No person or entity referred to in any of paragraphs (a) to (e) shall, during an election period, unduly influence an elector to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at the election: (a) an individual who is not a Canadian citizen or a
permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act and who does not reside in Canada; (b) a corporation or entity incorporated, formed or otherwise organized outside Canada that does not carry on business in Canada or whose primary purpose in Canada during an election period is to influence electors during that period to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at the election; (c) a trade union that does not hold bargaining rights for employees in Canada; (d) a foreign political party; or (e) a foreign government or an agent or mandatary of
a foreign government.
Meaning of unduly influencing (2) For the purposes of subsection (1), a person or entity unduly influences an elector to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at an election if (a) they knowingly incur any expense to directly promote or oppose a candidate in that election, a registered party that has endorsed a candidate in that election or the leader of such a registered party; (b) one of the things done by them to influence the
elector is an offence under an Act of Parliament or a regulation made under any such Act, or under an Act of the legislature of a province or a regulation made under any such Act. Exceptions (3) For greater certainty, subsection (1) does not apply if the only thing done by the person or entity to influence the elector to vote or refrain from voting, or to vote or refrain from voting for the particular candidate or registered party, consists of
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(a) an expression of their opinion about the outcome
or desired outcome of the election; (b) a statement by them that encourages the elector to
vote or refrain from voting for any candidate or registered party in the election; or (c) the transmission to the public through broadcasting, or through electronic or print media, of an editorial, a debate, a speech, an interview, a column, a letter, a commentary or news, regardless of the expense incurred in doing so, if no contravention of subsection 330(1) or (2) is involved in the transmission.
Collusion (4) No person or entity shall act in collusion with a person or entity to whom subsection (1) applies for the purpose of contravening that subsection. Selling advertising space (5) No person or entity shall sell any advertising space to
a person or entity to whom subsection (1) applies for the purpose of enabling that person or entity to transmit an election advertising message or to cause an election advertising message to be transmitted. Interfering with marking of ballot 282.5 No person shall interfere with, or attempt to interfere with, an elector who is marking a ballot or special ballot. Preventing elector from voting 282.6 No person shall prevent or attempt to prevent an elector from voting at an election.
Offering bribe 282.7 (1) No person shall, during an election period, directly or indirectly, offer a bribe to influence an elector to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at the election.
Accepting bribe (2) No person shall, during an election period, accept or
agree to accept a bribe that is offered to them to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at the election. Intimidation, etc. 282.8 No person shall
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(a) by intimidation or duress, compel or attempt to
compel a person to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at an election; or (b) by any pretence or contrivance, including by representing that the ballot or special ballot or the manner of voting at an election is not secret, influence or attempt to influence a person to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at an election.
2014, c. 12, s. 61(1)
191 (1) Subsections 283(1) and (2) of the Act are replaced by the following:
Counting the votes 283 (1) Immediately after the close of a polling station,
an election officer who is assigned to the polling station shall count the votes in the presence of (a) another election officer who is assigned to the
polling station; and (b) any candidates or their representatives who are
present or, if no candidates or representatives are present, at least two electors. Tally sheets (2) One of those election officers shall supply all the persons referred to in paragraph (1)(b) who are present and who request one with a tally sheet to keep their own score of the voting. 2014, c. 12, s. 61(2)
(2) The portion of subsection 283(3) of the Act before paragraph (b) is replaced by the following:
Steps to follow (3) The election officer who counts the votes shall, in the
following order, (a) count the number of electors who voted, count the number of those to whom a certificate was given under subsection 161(4), make an entry at the end of the list of electors that states “The number of electors who voted at this election is (stating the number). Of these, the number of electors to whom a certificate was given under subsection 161(4) is (stating the number).”, sign the list and place the list in the envelope supplied for that purpose;
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2014, c. 12, s. 61(3)
(3) Paragraph 283(3)(d) of the English version of the Act is replaced by the following: (d) total the number of electors indicated under paragraph (a) who voted and the numbers arrived at in paragraphs (b) and (c) in order to ascertain that all ballots that were provided by the returning officer are accounted for; (4) Paragraph 283(3)(f) of the Act is replaced by
the following: (f) examine each ballot, show the ballot to each person who is present, and ask the election officer referred to in paragraph (1)(a) to make a note on the tally sheet beside the name of the candidate for whom the vote was cast for the purpose of arriving at the total number of votes cast for each candidate. 192 (1) The portion of subsection 284(1) of the
Act before paragraph (a) is replaced by the following: Rejection of ballots 284 (1) In examining the ballots, the election officer
who counts the votes shall reject one (2) Subsections 284(2) and (3) of the Act are replaced by the following:
Limitation (2) No ballot shall be rejected by reason only that an election officer placed on it any writing, number or mark, or failed to remove the counterfoil or to write the elector’s polling division number on the back of the ballot.
Counterfoils remaining attached (3) If a ballot is found with the counterfoil attached, the election officer who counts the votes shall, while concealing the number on it from all persons present and without examining it, remove and destroy the counterfoil. 193 Sections 285 and 286 of the Act are replaced by the following:
Ballots not initialled by election officer 285 If the election officer who counts the votes determines that a ballot has not been initialed by an election officer, he or she shall, in the presence of the election officer referred to in paragraph 283(1)(a) and witnesses, initial and count the ballot if satisfied that all ballots that
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were provided by the returning officer have been accounted for, as described in paragraph 283(3)(d). Objections to ballots 286 (1) One of the election officers referred to in subsection 283(1) shall make a record, in the prescribed form, of every objection to a ballot made by a candidate or candidate’s representative, give a number to the objection, write that number on the ballot and initial it.
Decision of election officer (2) Every question that is raised by the objection shall be
decided by the election officer who counts the votes, and the decision is subject to reversal only on a recount or on application under subsection 524(1). 194 (1) Subsection 287(1) of the Act is replaced by
the following: Statement of vote 287 (1) The election officer who counts the votes shall prepare a statement of the vote, in the prescribed form, that sets out the number of votes in favour of each candidate and the number of rejected ballots and shall place the original statement and a copy of it in the separate envelopes supplied for the purpose. (2) Subsection 287(2) of the English version of the Act is replaced by the following:
Copies of statement of vote (2) The election officer shall give a copy of the statement
of the vote to each of the candidates’ representatives present at the count. 195 (1) Subsections 288(1) and (2) of the Act are
replaced by the following: Marked ballots 288 (1) One of the election officers referred to in subsection 283(1) shall place the ballots for each candidate into separate envelopes, write on each envelope the name of the candidate and the number of votes he or she received, and seal it. The election officers shall sign the seal on each envelope, and the witnesses may also sign them.
Rejected ballots (2) One of the election officers shall place into separate envelopes the rejected ballots, the registration certificates and the list of electors, and shall seal the envelopes.
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(2) The portion of subsection 288(3) of the Act before paragraph (a) is replaced by the following:
Documents enclosed in large envelope (3) One of the election officers shall seal in a large envelope supplied for the purpose (3) Subsection 288(5) of the English version of the Act is replaced by the following:
Sealing ballot box (5) The ballot box shall be sealed with the seals provided
by the Chief Electoral Officer. 2014, c. 12, s. 62
196 Sections 288.01 and 288.1 of the Act are replaced by the following:
Solemn declarations 288.01 One of the election officers referred to in subsection 283(1) shall place the form for each solemn declaration made under subsection 143(3) or paragraph 161(1)(b) or 169(2)(b) in an envelope supplied for the purpose. Periodic statements of electors who voted 288.1 One of the election officers referred to in subsection 283(1) shall place a copy of each document prepared for the purpose of paragraph 162(i.1) in an envelope supplied for the purpose. 197 (1) Subsection 289(1) of the Act is replaced by the following:
Counting of votes on polling day 289 (1) At least two election officers who are assigned to
an advance polling station and who are specified in accordance with the Chief Electoral Officer’s instructions shall, at the close of the polling stations on polling day, attend at the place mentioned in the notice of advance poll in subparagraph 172(a)(iii) to count the votes. 2014, c. 12, s. 63
(2) Paragraph 289(2)(a) of the Act is replaced by the following: (a) for the application of paragraph 283(3)(e), the two or more election officers who are specified in accordance with the Chief Electoral Officer’s instructions shall open the ballot boxes and empty their contents onto a table; and
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(3) Subsection 289(3) of the Act is replaced by the following:
Prohibition (3) Subject to subsection (4), no person shall make a
count of the votes cast at an advance poll before the close of voting hours on polling day.
Exception (4) The two or more election officers who are specified in accordance with the Chief Electoral Officer’s instructions may begin counting the votes cast at an advance poll one hour before the close of voting hours on polling day if (a) the returning officer who is responsible for the advance polling station has obtained the Chief Electoral Officer’s prior approval for the counting to begin; (b) the counting is done in accordance with the Chief
Electoral Officer’s instructions; (c) the counting is done in a manner that ensures the
integrity of the vote; and (d) the counting is done in the presence of any candidates or their representatives who are present or, if no candidates or representatives are present, at least two electors. 2014, c. 12, s. 64
198 Section 290 of the Act is replaced by the following: Sending ballot boxes and envelopes to returning officer 290 An election officer who is assigned to a polling station or an advance polling station shall, without delay after sealing the ballot box, send to the returning officer the box, with the envelope that contains the original statement of the vote, the envelope that contains the registration certificates, the envelope referred to in section 288.01 and, in the case of an election officer who is assigned to a polling station, the envelope referred to in section 288.1. 2014, c. 12, s. 66
199 Section 292.1 of the Act is replaced by the following: List of persons who made solemn declaration 292.1 A returning officer, on the receipt of each envelope referred to in section 288.01, shall create a list of the names of all persons who made a solemn declaration
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under subsection 143(3) or paragraph 161(1)(b) or 169(2)(b) and shall include in the list the address of each of those persons. 200 Paragraphs 296(2)(b) and (c) of the Act are
replaced by the following: (b) for ascertaining the total number of votes under
paragraph (a), may summon any election officer or other person to appear before him or her at a fixed date and time and to bring with them all necessary documents; and (c) may question the election officer or other person
respecting the matter in question and, if necessary, ask them to make a solemn declaration in respect of the matter. 201 (1) Section 301 of the Act is amended by
adding the following after subsection (1):
Notice to candidates (1.1) The returning officer shall notify each candidate or his or her official agent in writing of the application for a recount. (2) The portion of subsection 301(2) of the French version of the Act before paragraph (a) is replaced by the following:
Motifs du dépouillement (2) Le juge fixe la date du dépouillement s’il appert,
d’après l’affidavit d’un témoin digne de foi, que l’une ou l’autre des situations suivantes existe : (3) Paragraph 301(2)(a) of the Act is replaced by the following: (a) an election officer has incorrectly counted or rejected any ballots, or has written an incorrect number on the statement of the vote for the votes cast for a candidate; or 202 (1) Subsection 304(1) of the Act is replaced by
the following: Recount procedure 304 (1) The judge shall conduct the recount by adding the number of votes reported in the statements of the vote or by counting the valid ballots or all of the ballots returned by election officers or the Chief Electoral Officer.
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2014, c. 12, s. 69
(2) Subsection 304(3) of the Act is replaced by the
following: Procedure for certain recounts (3) In the case of a recount conducted by counting the
valid ballots or all of the ballots returned by election officers or the Chief Electoral Officer, the procedure set out in Schedule 4 applies. (3) Subsection 304(5) of the Act is replaced by the
following: Additional powers of judge (5) For the purpose of conducting a recount, a judge has
the power to summon any election officer as a witness and to require him or her to give evidence on oath and, for that purpose, has the same power that is vested in any court of record. 2014, c. 12, s. 70
203 Section 308 of the Act is amended by striking
out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: (c) return to the returning officer the election documents or election materials brought under subsection 300(4) or 301(4) for the purpose of the recount; and (d) deliver to the returning officer the reports created
in the course of the recount. 204 (1) Subsection 311(2) of the French version of
the Act is replaced by the following: Requête appuyée par un affidavit (2) La requête peut être appuyée par un affidavit, qu’il
n’est pas nécessaire d’intituler d’aucune manière, exposant les faits qui se rattachent au défaut de conformité. (2) Subsection 311(4) of the French version of the Act is replaced by the following:
Production des affidavits (4) Le juge visé ou toute partie intéressée peuvent déposer au bureau du greffier, du registraire ou du protonotaire du tribunal du juge auquel la requête a été présentée des affidavits en réponse à ceux que le requérant a produits; sur demande, ils en fournissent des copies au requérant. 205 (1) Paragraph 314(1)(a) of the Act is replaced by the following:
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(a) a report of the returning officer’s proceedings in
the prescribed form including his or her comments with respect to the state of the election documents received from election officers; (2) Paragraph 314(1)(c) of the Act is replaced by
the following: (c) all other documents that were used at the election,
including documents prepared under paragraph 162(i.1). 2014, c. 12, s. 72
206 (1) The definitions election advertising and
election survey in section 319 of the Act are repealed. (2) Section 319 of the Act is amended by adding
the following in alphabetical order: online platform includes an Internet site or Internet application whose owner or operator, in the course of their commercial activities, sells, directly or indirectly, advertising space on the site or application to persons or groups. (plateforme en ligne) 207 Section 321 of the Act is repealed. 208 Subsection 323(1) of the Act is replaced by the following:
Blackout period 323 (1) No person shall transmit election advertising to
the public in an electoral district on polling day before the close of all of the polling stations in the electoral district. 208.1 The Act is amended by adding the following after section 325:
Online Platforms Online platforms that are subject to requirements 325.1 (1) This section and section 325.2 apply to any online platform that, in the 12 months before the first day of the pre-election period, in the case of the publication on the platform of a partisan advertising message, or the 12 months before the first day of the election period, in the case of the publication on the platform of an election advertising message, was visited or used by Internet users in Canada an average of at least the following numbers of times per month:
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(a) 3,000,000 times, if the content of the online platform is available mainly in English; (b) 1,000,000 times, if the content of the online platform is available mainly in French; or (c) 100,000 times, if the content of the online platform
is available mainly in a language other than English or French.
Registry of partisan advertising messages and election advertising messages (2) The owner or operator of an online platform that sells, directly or indirectly, advertising space to the following persons and groups shall publish on the platform a registry of the persons’ and groups’ partisan advertising messages and election advertising messages published on the platform during that period: (a) a registered party or eligible party; (b) a registered association; (c) a nomination contestant; (d) a potential candidate or a candidate; or (e) a third party that is required to register under subsection 349.6(1) or 353(1).
Information to be included in registry (3) The registry referred to in subsection (2) shall include the following: (a) an electronic copy of each partisan advertising
message and each election advertising message published on the platform; and (b) for each advertising message referred to in paragraph (a), the name of the person who authorized the advertising message’s publication on the platform, namely (i) a registered agent of the registered party or eligible party, in the case of an advertising message whose publication was requested by a registered party or eligible party, (ii) the financial agent of the registered association,
in the case of an advertising message whose publication was requested by a registered association, (iii) the financial agent of the nomination contestant, in the case of an advertising message whose
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publication was requested by a nomination contestant, (iv) the official agent of the potential candidate or
candidate, in the case of an advertising message whose publication was requested by a potential candidate or a candidate, and (v) the financial agent of the registered third party, in the case of an advertising message whose publication was requested by a registered third party.
Publication period of registry (4) The owner or operator of the online platform shall
publish in the registry referred to in subsection (2) the information referred to in subsection (3) for each partisan advertising message and each election advertising message during the following periods: (a) in the case of a partisan advertising message, during the period that begins on the day on which the online platform first publishes the advertising message and ends two years after (i) the end of the election period of the general election immediately following the pre-election period, or (ii) the day referred to in paragraph (b) of the definition pre-election period if there is no general election immediately following the pre-election period; and (b) in the case of an election advertising message, during the period that begins on the first day on which the online platform publishes such an advertising message and ends two years after the end of the election period.
Information to be kept after publication period (5) The owner or operator of the online platform shall
keep the information that was included in the registry referred to in subsection (2) in respect of each partisan advertising message and each election advertising message for five years after the end of the applicable publication period referred to in subsection (4). Information to be provided by advertiser 325.2 A person or group referred to in any of paragraphs 325.1(2)(a) to (e) that requests the publication of a partisan advertising message or election advertising message on an online platform shall provide the owner or operator of the platform with all the information in the person’s or group’s control that the owner or operator needs in order to comply with subsection 325.1(2).
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209 The heading before section 326 of the English version of the Act is replaced by the following:
Election Surveys 210 (1) Subsection 326(1) of the Act is amended
by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f): (g) the address of the Internet site on which a report
referred to in subsection (3) is published. (2) Subsection 326(2) of the Act is replaced by the following:
Additional information — published surveys (2) In addition to the information referred to in subsection (1), in the case of a transmission to the public by means other than broadcasting, the wording of the survey questions in respect of which data is obtained must be provided.
Notice of transmission of survey results (2.1) The first person who transmits to the public the results of an election survey — other than a survey that is described in section 327 — shall, if that person is not the sponsor of the survey, ensure that the sponsor of the survey has been notified, before the transmission, of the date on which the results are to be transmitted. (3) The portion of subsection 326(3) of the Act before paragraph (a) is replaced by the following:
Report on survey results (3) A sponsor of an election survey — other than a survey that is described in section 327 — shall, during an election period, ensure that a report on the results of the survey is published and remains for the remainder of that period on an Internet site that is available to the public. The sponsor shall do so before transmitting the results of the survey, if they are the first person to transmit them or, if they are not, as soon as feasible after being notified of the date of transmission under subsection (2.1), and the report shall include the following, as applicable:
(4) Subsection 326(4) of the Act is repealed. 211 Subsection 328(1) of the Act is replaced by
the following:
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Prohibition — causing transmission of election survey results during blackout period 328 (1) No person shall cause to be transmitted to the public, in an electoral district on polling day before the close of all of the polling stations in that electoral district, the results of an election survey that have not previously been transmitted to the public. 212 Subsection 330(1) of the Act is replaced by the following:
Prohibition — use of broadcasting station outside Canada 330 (1) No person shall, with intent to influence persons to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at an election, use a broadcasting station outside Canada, or aid, abet, counsel or procure the use of a broadcasting station outside Canada, during an election period, for the broadcasting of any matter having reference to an election.
Exception (1.1) Subsection (1) does not apply in respect of any matter that is broadcast if the broadcasting signals originated in Canada. 2001, c. 27, s. 211
213 Section 331 of the Act and the heading before it are repealed. 2014, c. 12, s. 76
214 (1) Paragraph 348.06(2)(b) of the English version of the Act is replaced by the following: (b) the name of the person or group that is a party to
the agreement; (2) Subsection 348.06(2) of the Act is amended by adding the following after paragraph (b): (b.1) the name of the person or group on whose behalf calls will be made under the agreement; and 2014, c. 12, s. 76
215 (1) Paragraph 348.07(2)(b) of the English version of the Act is replaced by the following: (b) the name of the person or group that is a party to the agreement;
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(2) Subsection 348.07(2) of the Act is amended by adding the following after paragraph (b): (b.1) the name of the person or group on whose behalf calls will be made under the agreement; and 2014, c. 12, s. 76
216 Section 348.12 of the Act is replaced by the
following: Publication 348.12 (1) As soon as feasible but no later than 30 days
after polling day, the Canadian Radio-television and Telecommunications Commission shall, in the manner that it considers appropriate, publish the registration notices relating to the election that have been filed with it.
Clarification (2) Nothing in subsection (1) precludes the Canadian Radio-television and Telecommunications Commission from publishing, before polling day, any registration notice filed with it or any information related to any incomplete registration notice that is filed with it. 2014, c. 12, s. 77
217 The heading of Division 2 of Part 16.1 of the
Act is replaced by the following:
Scripts, Recordings and Lists of Telephone Numbers 218 Section 348.16 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) a list of every telephone number called under the
agreement during the election period. 219 Section 348.17 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) a list of every telephone number called under the agreement during the election period. 2014, c. 12, s. 77
220 Sections 348.18 and 348.19 of the Act are replaced by the following:
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Person or group — internal services 348.18 If, during an election period, a person or group
uses their internal services to make calls by means of an automatic dialing-announcing device for any purpose relating to the election, including a purpose referred to in any of paragraphs (a) to (e) of the definition voter contact calling services in section 348.01, the person or group shall keep, for one year after the end of the election period, (a) a recording of each unique message conveyed by
the device and a record of every date on which it was so conveyed; and (b) a list of every telephone number called for that
purpose during the election period. Third party that is corporation or group — internal services 348.19 If, during an election period, a third party that is a corporation or group uses its internal services to make live voice calls for any purpose relating to the election, including a purpose referred to in any of paragraphs (a) to (e) of the definition voter contact calling services in section 348.01, the third party shall, if a script is used, keep, for one year after the end of the election period, (a) a copy of each unique script used and a record of every date on which the script was used; and (b) a list of every telephone number called for that
purpose during the election period. 221 The heading of Part 17 of the Act is replaced
by the following:
Third Party Advertising, Partisan Activities and Election Surveys Interpretation 222 (1) The definitions election advertising and election advertising expense in section 349 of the Act are repealed. (2) The definition third party in section 349 of the Act is replaced by the following:
third party means (a) in Division 0.1, a person or a group other than
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(i) during an election period, a candidate, a registered party or an electoral district association of a registered party, and (ii) outside of an election period, (A) a registered party or eligible party or a registered association, (B) a potential candidate within the meaning of
paragraph (a), (b) or (d) of the definition potential candidate in subsection 2(1), or (C) a nomination contestant; (a.1) in Division 1, a person or a group other than (i) a registered party or eligible party or a registered association, (ii) a potential candidate within the meaning of
paragraph (a), (b) or (d) of the definition potential candidate in subsection 2(1), or (iii) a nomination contestant; and (b) in Division 2, a person or a group other than a candidate, a registered party or an electoral district association of a registered party. (tiers) (3) Section 349 of the Act is amended by adding the following in alphabetical order:
election survey means an election survey that is conducted by, or caused to be conducted by, a third party — a person or group other than a political party that is registered under an Act of a province — during a pre-election period or an election period and whose results the person or group takes into account (a) in deciding whether or not to organize and carry out partisan activities or to transmit partisan advertising messages or election advertising messages; or (b) in their organization and carrying out of those activities or their transmission of those messages. (sondage électoral)
election survey expense means an expense incurred in respect of the conducting of an election survey (a) in Division 1, during a pre-election period; (b) in Division 2, during an election period; and
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(c) in Division 3, during either a pre-election period or an election period. (dépenses de sondage électoral)
partisan activity means an activity, including canvassing door-to-door, making telephone calls to electors and organizing rallies, that is carried out by a third party — a person or group other than a political party that is registered under an Act of a province — and that promotes or opposes a registered party or eligible party or the election of a potential candidate, nomination contestant, candidate or leader of a registered party or eligible party, otherwise than by taking a position on an issue with which any such party or person is associated. It does not include election advertising, partisan advertising or a fundraising activity. (activité partisane) partisan activity expense means an expense incurred in respect of the organization and carrying out of a partisan activity. (dépenses d’activité partisane) registered third party means a third party that is registered under section 349.6 or 353. (tiers enregistré)
223 The Act is amended by adding the following after section 349:
DIVISION 0.1
Prohibition on Use of Foreign Funds by Third Parties Definitions 349.01 (1) The following definitions apply in this Division. advertising means the transmission to the public by any means of an advertising message that promotes or opposes a registered party or eligible party or the election of a potential candidate, nomination contestant, candidate or leader of a registered party or eligible party, otherwise than by taking a position on an issue with which any such party or person is associated. For greater certainty, it does not include (a) the transmission to the public of an editorial, a debate, a speech, an interview, a column, a letter, a commentary or news; (b) the distribution of a book, or the promotion of the
sale of a book, for no less than its commercial value, if
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the book was planned to be made available to the public regardless of whether there was to be an election; (c) the transmission of a document by a Senator or a member the expense of which is paid by the Senate or House of Commons; (d) the transmission of a document directly by a person or a group to their members, employees or shareholders, as the case may be; (e) the transmission by an individual, on a noncommercial basis on the Internet, of his or her personal political views; or (f) the making of telephone calls to electors only to encourage them to vote. (publicité)
foreign entity includes (a) an individual who is not a Canadian citizen or a
permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act; (b) a corporation or entity incorporated, formed or
otherwise organized outside Canada that does not carry on business in Canada or whose only activity carried on in Canada consists of doing anything to influence electors to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at an election; (c) a trade union that does not hold bargaining rights
for employees in Canada; (d) a foreign political party; or (e) a foreign government or an agent or mandatary of one. (entité étrangère)
Definition of advertising (2) For the purposes of the definition advertising, promoting or opposing includes (a) in relation to a registered party or eligible party, (i) naming it, (ii) identifying it, including by its logo, and (iii) providing a link to an Internet page that does
anything referred to in subparagraphs (i) and (ii); and (b) in relation to the election of a potential candidate,
nomination contestant, candidate or leader of a registered party or eligible party,
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(i) naming him or her, (ii) showing a photograph, cartoon or drawing of
him or her, (iii) identifying him or her, including by political affiliation or by any logo that he or she has, and (iv) providing a link to an Internet page that does
anything referred to in subparagraphs (i) to (iii).
Prohibition — use of foreign funds 349.02 No third party shall use funds for a partisan activity, for advertising, for election advertising or for an election survey if the source of the funds is a foreign entity. Prohibition — circumventing prohibition on use of foreign funds 349.03 No third party shall (a) circumvent, or attempt to circumvent, the prohibition under section 349.02; or (b) act in collusion with another person or entity for
that purpose.
DIVISION 1
Partisan Activities, Partisan Advertising and Election Surveys During Preelection Period Maximum pre-election period expenses 349.1 (1) Subject to section 349.4, a third party shall not incur the following expenses in an aggregate amount of more than $700,000: (a) partisan activity expenses in relation to partisan activities that are carried out during a pre-election period; (b) partisan advertising expenses in relation to partisan advertising messages that are transmitted during that period; and (c) election survey expenses in relation to election
surveys that are conducted during that period.
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Maximum pre-election period expenses — electoral district (2) Not more than $7,000 of the maximum amount referred to in subsection (1) shall be incurred to promote or oppose the election of one or more potential candidates or nomination contestants in a given electoral district.
Expenses — party leader (3) The maximum amount set out in subsection (2) only
applies to an amount incurred with respect to a leader of a registered party or eligible party to the extent that it is incurred to promote or oppose his or her election in an electoral district. Third party inflation adjustment factor (4) The amounts referred to in subsections (1) and (2)
shall be multiplied by the inflation adjustment factor referred to in section 384 that is in effect on the first day of the pre-election period. Prohibition — circumventing maximum amount 349.2 A third party shall not circumvent, or attempt to
circumvent, a maximum amount set out in section 349.1 in any manner, including by splitting itself into two or more third parties for the purpose of circumventing the maximum amount or acting in collusion with another third party so that their combined partisan activity expenses, partisan advertising expenses and election survey expenses exceed the maximum amount. Prohibition — collusion with registered party 349.3 (1) No third party and no registered party shall
act in collusion with each other — including by sharing information — in order to influence the third party in its partisan activities that it carries out during a pre-election period, its partisan advertising or its election surveys that it conducts or causes to be conducted during a pre-election period. Prohibition — collusion with potential candidate (2) No third party and no potential candidate shall act in
collusion with each other — including by sharing information — in order to influence the third party in its partisan activities that it carries out during a pre-election period, its partisan advertising or its election surveys that it conducts or causes to be conducted during a pre-election period. Prohibition — collusion with associated person (3) No third party and no person associated with a potential candidate’s activities undertaken with a view to
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the potential candidate’s eventual election — including an official agent of a potential candidate who is deemed to be a candidate under section 477 — shall act in collusion with each other — including by sharing information — in order to influence the third party in its partisan activities that it carries out during a pre-election period, its partisan advertising or its election surveys that it conducts or causes to be conducted during a pre-election period. Prohibition — spending by foreign third parties 349.4 (1) A foreign third party shall not incur the following expenses: (a) partisan activity expenses in relation to a partisan
activity that is carried out during a pre-election period; (b) partisan advertising expenses in relation to a partisan advertising message that is transmitted during that period; and (c) election survey expenses in relation to an election survey that is conducted during that period.
Definition of foreign third party (2) In subsection (1), a foreign third party is a third party in respect of which (a) if the third party is an individual, the individual (i) is not a Canadian citizen, (ii) is not a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, and (iii) does not reside in Canada; (b) if the third party is a corporation or entity, (i) it does not carry on business in Canada, or its
only activity carried on in Canada during a preelection period consists of doing anything to influence electors during that period to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at the following election, and (ii) it was incorporated, formed or otherwise organized outside Canada; and (c) if the third party is a group, no person who is responsible for the group (i) is a Canadian citizen,
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(ii) is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) resides in Canada.
Advertising to name third party 349.5 A third party shall include — in a manner that is clearly visible or otherwise accessible — in any partisan advertising message placed by it its name, its telephone number, either its civic or its Internet address and an indication in or on the message that it has authorized its transmission.
Registration requirement for third parties 349.6 (1) A third party shall register immediately after having incurred the following expenses in an aggregate amount of $500: (a) partisan activity expenses in relation to partisan activities that are carried out during a pre-election period; (b) partisan advertising expenses in relation to partisan advertising messages that are transmitted during that period; and (c) election survey expenses in relation to election
surveys that are conducted during that period. However, the third party may not register before the beginning of the pre-election period.
Application for registration (2) An application for registration shall be sent to the
Chief Electoral Officer in the prescribed form and shall include (a) if the third party is an individual, the individual’s
name, address and telephone number, their signature and their declaration that (i) they are a Canadian citizen, (ii) they are a permanent resident as defined in
subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) they reside in Canada; (b) if the third party is a corporation, the name, address and telephone number of the corporation and of an officer who has signing authority for it, the officer’s signature and their declaration that the corporation carries on business in Canada;
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(c) if the third party is a group, the name, address and
telephone number of the group and of a person who is responsible for the group, the person’s signature and their declaration that (i) they are a Canadian citizen, (ii) they are a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) they reside in Canada; (d) the address and telephone number of the third
party’s office where its books and records are kept and of the office in Canada to which communications may be addressed and at which documents may be served; and (e) the name, address and telephone number of the third party’s financial agent.
Declaration of financial agent to accompany application (3) An application under subsection (2) shall be accompanied by a declaration signed by the financial agent accepting the appointment.
New financial agent (4) If a third party’s financial agent is replaced, it shall,
without delay, provide the Chief Electoral Officer with the new financial agent’s name, address and telephone number and a declaration signed by the new financial agent accepting the appointment. Trade union or corporation (5) If the third party is a trade union, corporation or other entity with a governing body, the application shall include a copy of a resolution passed by its governing body authorizing it to incur partisan activity expenses, partisan advertising expenses and election survey expenses.
Examination of application (6) The Chief Electoral Officer shall, without delay after receiving an application, determine whether the requirements set out in subsections (1) to (3) and (5) are met and shall then notify the person who signed the application whether the third party is registered. In the case of a refusal to register, the Chief Electoral Officer shall give reasons for the refusal.
Application rejected (7) A third party may not be registered under a name that, in the Chief Electoral Officer’s opinion, is likely to
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be confused with the name of a registered party or eligible party, a potential candidate, a nomination contestant, a candidate, a leadership contestant, a leader of a registered party or eligible party or a registered third party.
Registration ends (8) Subject to subsection 353(1.1), the registration of a third party is valid only for the pre-election period during which the application is made, but the third party continues to be subject to this Part.
Appointment of financial agent 349.7 (1) A third party that is required to register under
subsection 349.6(1) shall appoint a financial agent, who may be a person who is authorized to sign an application for registration made under that subsection. Financial agent — ineligible persons (2) The following persons are not eligible to be a financial agent of a third party: (a) an election officer or a member of the staff of a returning officer; (b) a potential candidate or — if the potential candidate is deemed to be a candidate under section 477 — their official agent; (c) the chief agent of a registered party or eligible party; (d) a registered agent of a registered party; (e) a nomination contestant or their financial agent; (f) a leadership contestant or their leadership campaign agent; and (g) a person who is not a Canadian citizen or a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act.
Requirement to appoint auditor 349.8 (1) A third party that is required to register under
subsection 349.6(1) shall appoint an auditor without delay if it incurs the following expenses in an aggregate amount of $10,000 or more: (a) partisan activity expenses in relation to partisan activities that are carried out during a pre-election period;
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(b) partisan advertising expenses in relation to partisan advertising messages that are transmitted during that period; and (c) election survey expenses in relation to election surveys that are conducted during that period.
Eligibility criteria (2) The following are eligible to be an auditor for a third party: (a) a person who is a member in good standing of a
corporation, an association or an institute of professional accountants; or (b) a partnership every partner of which is a member in good standing of a corporation, an association or an institute of professional accountants.
Auditor — ineligible persons (3) The following persons are not eligible to be an auditor for a third party: (a) the third party’s financial agent; (b) a person who signed the application made under subsection 349.6(2); (c) an election officer or a member of the staff of a returning officer; (d) a potential candidate or — if the potential candidate is deemed to be a candidate under section 477 — their official agent; (e) the chief agent of a registered party or eligible party; (f) a registered agent of a registered party; (g) a nomination contestant or their financial agent;
and (h) a leadership contestant or their leadership campaign agent.
Notification of appointment (4) Every third party, without delay after an auditor is appointed, shall provide the Chief Electoral Officer with the auditor’s name, address, telephone number and occupation and a declaration signed by the auditor accepting the appointment.
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New auditor (5) If a third party’s auditor is replaced, it shall, without
delay, provide the Chief Electoral Officer with the new auditor’s name, address, telephone number and occupation and a declaration signed by the new auditor accepting the appointment. Responsibilities of financial agent 349.9 (1) Every contribution made during a pre-election period to a registered third party for partisan activity, partisan advertising or election survey purposes shall be accepted by its financial agent, and every partisan activity expense, partisan advertising expense or election survey expense incurred during a pre-election period on behalf of a registered third party shall be authorized by its financial agent.
Delegation (2) A financial agent may authorize a person to accept
contributions or to authorize the incurring of partisan activity expenses, partisan advertising expenses or election survey expenses, but that authorization does not limit the financial agent’s responsibility. Interim third-party expenses return 349.91 (1) Every third party that is required to be registered in accordance with subsection 349.6(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer within 5 days after the day on which it became required to be registered in accordance with that subsection, if the third party (a) has incurred expenses referred to in subsection
349.1(1) in an aggregate amount of $10,000 or more during the period beginning on the day after polling day at the general election previous to the pre-election period and ending on the day on which it became required to be registered in accordance with subsection 349.6(1); or (b) has received contributions in an aggregate amount of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a).
Contents of return (2) The interim third-party expenses return shall contain (a) a list of partisan activity expenses referred to in subsection 349.1(2) incurred during the period referred to in paragraph (1)(a) and the date and place of the partisan activities to which the expenses relate;
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(b) a list of partisan advertising expenses referred to
in subsection 349.1(2) incurred during that period and the date and place of the transmission of the partisan advertising messages to which the expenses relate; (c) a list of election survey expenses referred to in
subsection 349.1(2) incurred during that period and the date of the election surveys to which the expenses relate; and (d) a list of all partisan activity expenses, partisan advertising expenses and election survey expenses referred to in subsection 349.1(1) incurred during that period — other than those referred to in paragraphs (a) to (c) — and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the partisan advertising messages to which the partisan advertising expenses relate and the date of the election surveys to which the election survey expenses relate.
When no expenses (3) If a third party has not incurred expenses referred to
in subsection (2), that fact shall be indicated in its interim third-party expenses return. Contributions (4) The interim third-party expenses return shall include (a) the amount, by class of contributor, of contributions for partisan activity, partisan advertising, election advertising or election survey purposes that were received during the period referred to in paragraph (1)(a); (b) subject to paragraph (c), for each contributor who
made contributions of a total amount of more than $200 for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (1)(a), their name, address and class, and the amount and date of each contribution; (c) in the case of a numbered company that is a contributor referred to in paragraph (b), the name of the chief executive officer or president of that company; and (d) the amount, other than an amount of a contribution referred to in paragraph (a), that was paid out of the third party’s own funds during the period referred to in paragraph (1)(a) for partisan activity expenses, partisan advertising expenses, election advertising expenses or election survey expenses.
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Exceptions (5) The interim third-party expenses return need not include any information referred to in subsections (2) and (4) that was included in a third-party expenses return that the third party previously filed under subsection 359(1) in respect of (a) a by-election that was held after the general election referred to in paragraph (1)(a); or (b) a general election for which the third party incurred expenses or received contributions between the day fixed under paragraph 57(1.2)(c) for polling day at the general election and polling day in an electoral district in which the election was postponed under subsection 59(4) or 77(1).
Loans (6) For the purpose of subsection (4), a contribution includes a loan.
Categories (7) For the purposes of paragraphs (4)(a) and (b), the
following are the classes of contributor: (a) individuals; (b) businesses; (c) commercial organizations; (d) governments; (e) trade unions; (f) corporations without share capital other than trade
unions; and (g) unincorporated organizations or associations other than trade unions.
Names to be provided (8) If the third party is unable to identify which contributions were received during the period referred to in paragraph (1)(a) for partisan activity, partisan advertising, election advertising or election survey purposes, the interim third-party expenses return shall include, subject to paragraph (4)(c), the names and addresses of every contributor who contributed a total of more than $200 to it during that period.
Declaration (9) The interim third-party expenses return shall include
a declaration that the return is accurate signed by
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(a) the third party’s financial agent; and (b) if different from the financial agent, the person who signed the application made under subsection 349.6(2).
Supporting documents (10) A third party shall, at the request of the Chief Electoral Officer, provide documents evidencing expenses set out in the return that are in an amount of more than $50, including bank statements, deposit slips and cancelled cheques.
Interim third-party expenses return 349.92 (1) Every third party that is required to be registered in accordance with subsection 349.6(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer on September 15, if the third party (a) has incurred expenses referred to in subsection
349.1(1) in an aggregate amount of $10,000 or more during the period beginning on the day after polling day at the general election previous to the pre-election period and ending on the earlier of September 14 and the last day of the pre-election period; or (b) has received contributions in an aggregate amount
of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a).
Section 349.91 applies (2) Subsections 349.91(2) to (10) apply to the return under subsection (1), except that a reference to the period referred to in paragraph (1)(a) of section 349.91 shall be read as a reference to the period referred to in paragraph (1)(a) of this section. Exception (3) In addition to the exceptions set out in subsection
349.91(5), the interim third-party expenses return need not include any information referred to in subsections 349.91(2) and (4) that was included in an interim thirdparty expenses return that the third party previously filed under subsection 349.91(1). Application (4) This section applies only in the case of a general election that is held on a day set in accordance with subsection 56.1(2) or section 56.2.
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Prohibition — false, misleading or incomplete return 349.93 No third party shall file under subsection 349.91(1) or 349.92(1) an interim third-party expenses return that (a) the third party knows or ought reasonably to know
contains a material statement that is false or misleading; or (b) does not substantially set out the information required under section 349.91 or 349.92, as the case may be.
Prohibition — use of certain contributions 349.94 No third party shall use a contribution made for
partisan activity, partisan advertising or election survey purposes for the purpose of any of the following if the third party does not know the name and address of the contributor or is otherwise unable to determine within which class of contributor referred to in subsection 349.91(7) the contributor falls: (a) a partisan activity that is carried out during a preelection period; (b) a partisan advertising message that is transmitted
during that period; and (c) an election survey that is conducted during that
period and whose results the third party takes into account in its decisions concerning whether or not to organize and carry out partisan activities during that period or to transmit partisan advertising messages during that period.
DIVISION 2
Partisan Activities, Election Advertising and Election Surveys During Election Period 2014, c. 12, ss. 78(1) and (2)
224 (1) Subsections 350(1) to (4.1) of the Act are replaced by the following:
Maximum election period expenses 350 (1) Subject to section 351.1, a third party shall not
incur the following expenses in an aggregate amount of more than $350,000:
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(a) partisan activity expenses in relation to partisan activities that are carried out during the election period of a general election; (b) election advertising expenses in relation to election advertising messages that are transmitted during that period; and (c) election survey expenses in relation to election surveys that are conducted during that period.
Maximum election period expenses — electoral district (2) Not more than $3,000 of the maximum amount referred to in subsection (1) shall be incurred to promote or oppose the election of one or more candidates in a given electoral district.
Expenses — party leader (3) The maximum amount set out in subsection (2) only applies to an amount incurred with respect to a leader of a registered party or eligible party to the extent that it is incurred to promote or oppose his or her election in an electoral district.
Maximum election period expenses — by-election (4) Subject to section 351.1, a third party shall not incur the following expenses in an aggregate amount of more than $3,000 in a given electoral district: (a) partisan activity expenses in relation to partisan activities that are carried out during the election period of a by-election; (b) election advertising expenses in relation to election advertising messages that are transmitted during that period; and (c) election survey expenses in relation to election surveys that are conducted during that period.
Uncancellable spending (4.1) In the case of a general election that is not held on
a day set in accordance with subsection 56.1(2) or section 56.2, or of a by-election, a third party is deemed not to have incurred a partisan activity expense, an election advertising expense or an election survey expense if, on the issue of the writ or writs, it is not able to cancel the activity, the transmission of the advertising message or the survey, as the case may be, that the expense is in relation to.
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2014, c. 12, s. 78(2)
(2) Subsection 350(5) of the French version of the Act is replaced by the following:
Indexation (5) Les sommes visées aux paragraphes (1), (2) et (4) sont multipliées par le facteur d’ajustement à l’inflation visé à l’article 384, applicable à la date de délivrance du ou des brefs. 2014, c. 12, s. 78(2)
(3) Subsection 350(6) of the Act is repealed.
2014, c. 12, s. 78.1
225 Sections 351 to 352 of the Act are replaced by the following:
Prohibition — circumventing maximum amount 351 A third party shall not circumvent, or attempt to circumvent, a maximum amount set out in section 350 in any manner, including by splitting itself into two or more third parties for the purpose of circumventing the maximum amount or acting in collusion with another third party so that their combined partisan activity expenses, election advertising expenses and election survey expenses exceed the maximum amount. Prohibition — collusion with registered party 351.01 (1) No third party and no registered party shall
act in collusion with each other — including by sharing information — in order to influence the third party in its partisan activities that it carries out during an election period, its election advertising or its election surveys that it conducts or causes to be conducted during an election period. Prohibition — collusion with candidate (2) No third party and no candidate shall act in collusion with each other — including by sharing information — in order to influence the third party in its partisan activities that it carries out during an election period, its election advertising or its election surveys that it conducts or causes to be conducted during an election period.
Prohibition — collusion with associated person (3) No third party and no person associated with a candidate’s campaign — including a candidate’s official agent — shall act in collusion with each other — including by sharing information — in order to influence the third party in its partisan activities that it carries out during an election period, its election advertising or its election
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surveys that it conducts or causes to be conducted during an election period. Prohibition — spending by foreign third parties 351.1 (1) A foreign third party shall not incur the following expenses: (a) partisan activity expenses in relation to a partisan activity that is carried out during an election period; (b) election advertising expenses in relation to an election advertising message that is transmitted during that period; and (c) election survey expenses in relation to an election
survey that is conducted during that period.
Definition of foreign third party (2) In subsection (1), a foreign third party is a third party in respect of which (a) if the third party is an individual, the individual (i) is not a Canadian citizen, (ii) is not a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, and (iii) does not reside in Canada; (b) if the third party is a corporation or entity, (i) it does not carry on business in Canada, or its
primary purpose in Canada during an election period is to influence electors during that period to vote or refrain from voting, or to vote or refrain from voting for a particular candidate or registered party, at the election, and (ii) it was incorporated, formed or otherwise organized outside Canada; and (c) if the third party is a group, no person who is responsible for the group (i) is a Canadian citizen, (ii) is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) resides in Canada.
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Advertising to name third party 352 A third party shall include — in a manner that is
clearly visible or otherwise accessible — in any election advertising message placed by it its name, its telephone number, either its civic or its Internet address and an indication in or on the message that it has authorized its transmission. 2014, c. 12, s. 79(1)
226 (1) Subsection 353(1) of the Act is replaced by the following:
Registration requirement for third parties 353 (1) A third party shall register immediately after having incurred the following expenses in an aggregate amount of $500: (a) partisan activity expenses in relation to partisan activities that are carried out during an election period; (b) election advertising expenses in relation to election advertising messages that are transmitted during that period; and (c) election survey expenses in relation to election
surveys that are conducted during that period. However, the third party may not register before the issue of the writ.
Exception — deemed registration (1.1) A third party that registered under subsection
349.6(1) during a pre-election period that ends the day before the day of the issue of the writ and that is also required to register under subsection (1) is deemed to be registered under that subsection (1).
2014, c. 12, s. 79(2)
(2) Paragraphs 353(2)(a) to (c) of the Act are replaced by the following: (a) if the third party is an individual, the individual’s
name, address and telephone number, their signature and their declaration that (i) they are a Canadian citizen, (ii) they are a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) they reside in Canada;
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(b) if the third party is a corporation, the name, address and telephone number of the corporation and of an officer who has signing authority for it, the officer’s signature and their declaration that the corporation carries on business in Canada; (b.1) if the third party is a group, the name, address and telephone number of the group and of a person who is responsible for the group, the person’s signature and their declaration that (i) they are a Canadian citizen, (ii) they are a permanent resident as defined in
subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) they reside in Canada; (c) the address and telephone number of the third
party’s office where its books and records are kept and of the office in Canada to which communications may be addressed and at which documents may be served; and (3) Subsection 353(5) of the Act is replaced by the
following: Trade union or corporation (5) If the third party is a trade union, corporation or other entity with a governing body, the application shall include a copy of a resolution passed by its governing body authorizing it to incur partisan activity expenses, election advertising expenses and election survey expenses. (4) Subsection 353(8) of the Act is replaced by the
following: Registration ends (8) The registration of a third party is valid only for the
election period during which the application is made, but the third party continues to be subject to the requirement to file a third-party expenses return under subsection 359(1). 227 (1) Subsection 354(1) of the French version of
the Act is replaced by the following: Nomination d’un agent financier 354 (1) Le tiers tenu de s’enregistrer en application du paragraphe 353(1) doit nommer un agent financier; celuici peut être la personne autorisée à signer la demande d’enregistrement visée à ce paragraphe.
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(2) Section 354 of the Act is amended by adding the following after subsection (1):
Exception — deemed appointment (1.1) If, at the end of the pre-election period before a general election referred to in paragraph 353(1)(a), a third party has a financial agent who was appointed under subsection 349.7(1), the financial agent is deemed to have been appointed under subsection (1). (3) Paragraph 354(2)(c) of the English version of the Act is replaced by the following: (c) an election officer or a member of the staff of a returning officer; and 228 (1) Subsection 355(1) of the Act is replaced by
the following: Requirement to appoint auditor 355 (1) A third party that is required to register under
subsection 353(1) shall appoint an auditor without delay if it incurs the following expenses in an aggregate amount of $10,000 or more: (a) partisan activity expenses in respect of partisan activities that take place during an election period; (b) election advertising expenses in respect of election advertising messages that are transmitted during that period; and (c) election survey expenses in relation to that period.
Exception — deemed appointment (1.1) If, when the obligation under subsection (1) to appoint an auditor applies, a third party has an auditor who was appointed under subsection 349.8(1), the auditor is deemed to have been appointed under subsection (1). (2) Paragraph 355(3)(c) of the Act is replaced by the following: (c) an election officer or a member of the staff of a returning officer; 229 Section 356 of the Act is repealed. 230 (1) Subsection 357(1) of the Act is replaced by the following:
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Responsibilities of financial agent 357 (1) Every contribution made during an election period to a registered third party for partisan activity, election advertising or election survey purposes shall be accepted by its financial agent, and every partisan activity expense, election advertising expense and election survey expense incurred during an election period on behalf of a registered third party shall be authorized by its financial agent. (2) Subsection 357(2) of the English version of the
Act is replaced by the following: Delegation (2) A financial agent may authorize a person to accept
contributions or to authorize the incurring of partisan activity expenses, election advertising expenses or election survey expenses, but that authorization does not limit the financial agent’s responsibility. (3) Subsection 357(3) of the Act is repealed. 231 The Act is amended by adding the following after section 357:
Interim third party expenses return 357.01 (1) Every third party that is required to be registered in accordance with subsection 353(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer on the 21st day before polling day, if the third party (a) was required to file an interim third-party expenses return with the Chief Electoral Officer under subsection 349.92(1); (b) has incurred expenses referred to in subsection
349.1(1) or 350(1) in an aggregate amount of $10,000 or more during the period beginning on the day after polling day at the previous general election and ending on the 23rd day before polling day; or (c) has received contributions in an aggregate amount
of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (b).
Contents of return (2) The interim third-party expenses return shall contain
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(a) in the case of a general election that is held on a
day set in accordance with subsection 56.1(2) or section 56.2, (i) a list of partisan activity expenses referred to in
subsection 349.1(2) and the date and place of the partisan activities to which the expenses relate, (ii) a list of partisan advertising expenses referred
to in subsection 349.1(2) and the date and place of the transmission of the partisan advertising messages to which the expenses relate, (iii) a list of election survey expenses referred to in subsection 349.1(2) and the date of the election surveys to which the expenses relate, and (iv) a list of all partisan activity expenses, partisan
advertising expenses and election survey expenses referred to in subsection 349.1(1) — other than those referred to in subparagraphs (i) to (iii) — and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the partisan advertising messages to which the partisan advertising expenses relate and the date of the election surveys to which the election survey expenses relate; and (b) in the case of any general election, (i) a list of partisan activity expenses referred to in
subsection 350(2) and the date and place of the partisan activities to which the expenses relate, (ii) a list of election advertising expenses referred to in subsection 350(2) and the date and place of the transmission of the election advertising messages to which the expenses relate, (iii) a list of election survey expenses referred to in
subsection 350(2) and the date of the election surveys to which the expenses relate, and (iv) a list of all partisan activity expenses, election
advertising expenses and election survey expenses referred to in subsection 350(1) other than those referred to in subparagraphs (i) to (iii) and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the election advertising messages to which the election advertising expenses relate and the date of the election surveys to which the election survey expenses relate.
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When no expenses (3) If a third party has not incurred expenses referred to
in subsection (2), that fact shall be indicated in its interim third-party expenses return. Contributions (4) The interim third-party expenses return shall include (a) the amount, by class of contributor, of contributions for partisan activity, partisan advertising, election advertising or election survey purposes that were received during the period referred to in paragraph (1)(b); (b) subject to paragraph (c), for each contributor who made contributions of a total amount of more than $200 for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (1)(b), their name, address and class, and the amount and date of each contribution; (c) in the case of a numbered company that is a contributor referred to in paragraph (b), the name of the chief executive officer or president of that company; and (d) the amount, other than an amount of a contribution referred to in paragraph (a), that was paid out of the third party’s own funds during the period referred to in paragraph (1)(b) for partisan activity expenses, partisan advertising expenses, election advertising expenses or election survey expenses. Exceptions (5) The interim third-party expenses return need not include any information referred to in subsections (2) and (4) that was included in a third-party expenses return that the third party previously filed (a) under subsection 359(1) in respect of (i) a by-election that was held after the general election referred to in paragraph (1)(b), or (ii) a general election for which the third party incurred expenses or received contributions between the day fixed under paragraph 57(1.2)(c) for polling day at the general election and polling day in an electoral district in which the election was postponed under subsection 59(4) or 77(1); or (b) under subsection 349.91(1) or 349.92(1).
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Loans (6) For the purpose of subsection (4), a contribution includes a loan.
Categories (7) For the purposes of paragraphs (4)(a) and (b), the
following are the classes of contributor: (a) individuals; (b) businesses; (c) commercial organizations; (d) governments; (e) trade unions; (f) corporations without share capital other than trade unions; and (g) unincorporated organizations or associations other than trade unions.
Names to be provided (8) If the third party is unable to identify which contributions were received during the period referred to in paragraph (1)(b) for partisan activity, partisan advertising, election advertising or election survey purposes, the interim third-party expenses return shall include, subject to paragraph (4)(c), the names and addresses of every contributor who contributed a total of more than $200 to it during that period.
Declaration (9) The interim third-party expenses return shall include
a declaration that the return is accurate signed by (a) the third party’s financial agent; and (b) if different from the financial agent, the person
who signed the application made under subsection 349.6(2) or 353(2), as the case may be. Supporting documents (10) A third party shall, at the request of the Chief Electoral Officer, provide documents evidencing expenses set out in the return that are in an amount of more than $50, including bank statements, deposit slips and cancelled cheques.
Interim third-party expenses return 357.02 (1) Every third party that is required to be registered in accordance with subsection 353(1) shall file an interim third-party expenses return in the prescribed
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form with the Chief Electoral Officer on the 7th day before polling day, if the third party (a) was required to file an interim third-party expenses return with the Chief Electoral Officer under subsection 349.92(1); (b) has incurred expenses referred to in subsection 349.1(1) or 350(1) in an aggregate amount of $10,000 or more during the period beginning on the day after polling day at the previous general election and ending on the 9th day before polling day; or (c) has received contributions in an aggregate amount
of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (b).
Section 357.01 applies (2) Subsections 357.01(2) to (10) apply to the return under subsection (1), except that a reference to the period referred to in paragraph (1)(b) of section 357.01 shall be read as a reference to the period referred to in paragraph (1)(b) of this section. Exception (3) In addition to the exceptions set out in subsection
357.01(5), the interim third-party expenses return need not include any information referred to in subsections 357.01(2) and (4) that was included in an interim thirdparty expenses return that the third party previously filed under subsection 357.01(1). Prohibition — false, misleading or incomplete return 357.03 No third party shall file under subsection 357.01(1) or 357.02(1) an interim third-party expenses return that (a) the third party knows or ought reasonably to know
contains a material statement that is false or misleading; or (b) does not substantially set out the information required under section 357.01 or 357.02, as the case may be. Prohibition — use of certain contributions 357.1 No third party shall use a contribution for the
purpose of any of the following if the third party does not know the name and address of the contributor or is otherwise unable to determine within which class of contributor referred to in subsection 359(6) the contributor falls:
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(a) a partisan activity that is carried out during an
election period; (b) an election advertising message that is transmitted
during that period; and (c) an election survey that is conducted during that
period and whose results the third party takes into account in its decisions concerning whether or not to organize and carry out partisan activities during that period or to transmit election advertising messages during that period. 2001, c. 27, s. 213
232 Section 358 of the Act is repealed. 233 The Act is amended by adding the following
after section 358:
DIVISION 3
Third Parties’ Bank Accounts, Registry of Third Parties and Third-Party Expenses Returns Bank account 358.1 (1) A third party that is required to register under
subsection 349.6(1) — or under subsection 353(1), if it was not required to register under subsection 349.6(1) — shall open a separate bank account for the sole purpose of its partisan activities that are carried out or to be carried out during a pre-election period or an election period, partisan advertising, election advertising and election surveys.
Financial institution (2) The account shall be in a Canadian financial institution as defined in section 2 of the Bank Act, or in an authorized foreign bank as defined in that section that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. Payments and receipts (3) All of the third party’s financial transactions in relation to its partisan activities referred to in subsection (1), partisan advertising, election advertising and election surveys that involve the payment or receipt of money are to be paid from or deposited to the account.
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Closure of bank account (4) After polling day, the third party shall close the account once all unpaid claims and any outstanding balance have been dealt with. Final statement of bank account (5) The third party shall, on closing the account, provide the Chief Electoral Officer with the final statement of the account.
Registry of third parties 358.2 The Chief Electoral Officer shall maintain, for the
period that he or she considers appropriate, a registry of registered third parties in which is recorded, in relation to each one, the information referred to in subsections 349.6(2), 349.8(4) and (5), 353(2) and 355(4) and (5). 2001, c. 21, ss. 20(1), (2)(E) and (3)
234 (1) Subsections 359(1) to (3) of the Act are replaced by the following: Third-party expenses return 359 (1) Every third party that is required to be registered in accordance with subsection 349.6(1) or 353(1) shall file a third-party expenses return in the prescribed form with the Chief Electoral Officer within four months after polling day.
Contents of return (2) The third-party expenses return shall contain (a) in the case of a general election that is held on a
day set in accordance with subsection 56.1(2) or section 56.2, (i) a list of partisan activity expenses referred to in
subsection 349.1(2) and the date and place of the partisan activities to which the expenses relate, (ii) a list of partisan advertising expenses referred
to in subsection 349.1(2) and the date and place of the transmission of the partisan advertising messages to which the expenses relate, (iii) a list of election survey expenses referred to in subsection 349.1(2) and the date of the election surveys to which the expenses relate, and (iv) a list of all partisan activity expenses, partisan
advertising expenses and election survey expenses referred to in subsection 349.1(1) — other than those referred to in subparagraphs (i) to (iii) — and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the partisan advertising
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messages to which the partisan advertising expenses relate and the date of the election surveys to which the election survey expenses relate; (b) in the case of any general election, (i) a list of partisan activity expenses referred to in
subsection 350(2) and the date and place of the partisan activities to which the expenses relate, (ii) a list of election advertising expenses referred to in subsection 350(2) and the date and place of the transmission of the election advertising messages to which the expenses relate, (iii) a list of election survey expenses referred to in subsection 350(2) and the date of the election surveys to which the expenses relate, and (iv) a list of all partisan activity expenses, election advertising expenses and election survey expenses referred to in subsection 350(1) other than those referred to in subparagraphs (i) to (iii) and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the election advertising messages to which the election advertising expenses relate and the date of the election surveys to which the election survey expenses relate; and (c) in the case of a by-election, a list of partisan activity expenses, election advertising expenses and election survey expenses referred to in subsection 350(4) and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the election advertising messages to which the election advertising expenses relate and the date of the election surveys to which the election survey expenses relate.
When no expenses (3) If a third party has not incurred expenses referred to in paragraph (2)(a), (b) or (c), that fact shall be indicated in its third-party expenses return. (2) The portion of subsection 359(4) of the Act before paragraph (b.1) is replaced by the following:
Contributions (4) The third-party expenses return shall include
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(a) the amount, by class of contributor, of contributions for partisan activity, partisan advertising, election advertising or election survey purposes that were received during the period beginning the day after polling day at the general election previous to the polling day referred to in subsection (1) and ending on that polling day referred to in that subsection; (b) subject to paragraph (b.1), for each contributor who made contributions of a total amount of more than $200 for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a), their name, address and class, and the amount and date of each contribution; (3) Paragraph 359(4)(c) of the Act is replaced by
the following: (c) the amount, other than an amount of a contribution referred to in paragraph (a), that was paid out of the third party’s own funds for partisan activity expenses, partisan advertising expenses, election advertising expenses or election survey expenses. (4) Section 359 of the Act is amended by adding
the following after subsection (4): Exceptions (4.1) The third-party expenses return need not include any information referred to in subsection (4) that was included in a third-party expenses return that the third party previously filed under subsection (1) in respect of (a) a by-election that was held after the general election referred to in paragraph (4)(a); or (b) a general election for which the third party incurred expenses or received contributions between the day fixed under paragraph 57(1.2)(c) for polling day at the general election and polling day in an electoral district in which the election was postponed under subsection 59(4) or 77(1). (5) Paragraph 359(6)(g) of the French version of the Act is replaced by the following: g) organismes ou associations non constitués en personne morale autres que les syndicats. (6) Subsections 359(7) to (9) of the Act are replaced by the following: Names to be provided (7) If the third party is unable to identify which contributions were received during the period referred to in
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paragraph (4)(a) for partisan activity, partisan advertising, election advertising or election survey purposes, the third-party expenses return shall include, subject to paragraph (4)(b.1), the names and addresses of every contributor who contributed a total of more than $200 to it during that period. Declaration (8) A third-party expenses return shall include a declaration that the return is accurate signed by (a) the third party’s financial agent; and (b) if different from the financial agent, the person who signed the application made under subsection 353(2) or — if subsection 353(1.1) applies — 349.6(2).
Supporting documents (9) A third party shall, at the request of the Chief Electoral Officer, provide documents evidencing expenses set out in the return that are in an amount of more than $50, including bank statements, deposit slips and cancelled cheques. 235 The Act is amended by adding the following
after section 359: Prohibition — false, misleading or incomplete document 359.1 No third party shall file under subsection 359(1) a
third-party expenses return that (a) the third party knows or ought reasonably to know
contains a material statement that is false or misleading; or (b) does not substantially set out the information required under section 359. 236 (1) Subsections 360(1) and (2) of the Act are
replaced by the following: Auditor’s report 360 (1) If a third party incurs partisan activity expenses,
partisan advertising expenses, election advertising expenses or election survey expenses in an aggregate amount of $10,000 or more, its third-party expenses return filed under subsection 359(1) shall include a report made under subsection (2). Auditor’s report (2) The third party’s auditor shall report on the thirdparty expenses return and shall make any examination that will enable the auditor to give an opinion in the
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report as to whether the return presents fairly the information contained in the accounting records on which it is based. (2) Paragraph 360(3)(a) of the Act is replaced by
the following: (a) the third-party expenses return that is the subject of the report does not present fairly the information contained in the accounting records on which it is based; (3) Subsection 360(4) of the Act is replaced by the
following: Right of access (4) The auditor shall have access at any reasonable time to all of the third party’s documents that, in the auditor’s opinion, are necessary to enable the auditor to prepare the report, and may require the third party to provide any information or explanation that, in the auditor’s opinion, is necessary to enable the auditor to prepare the report. 237 Section 361 of the Act is replaced by the following: Minor corrections — Chief Electoral Officer 361 (1) The Chief Electoral Officer may correct a thirdparty expenses return filed under subsection 359(1) if the correction does not materially affect its substance.
Corrections or revisions at request of Chief Electoral Officer (2) The Chief Electoral Officer may in writing request a third party to correct or revise, within a specified period, a third-party expenses return filed under subsection 359(1).
Deadline for correction or revision (3) If the Chief Electoral Officer requests a correction or
revision, the third party shall provide him or her with the corrected or revised version of the return within the specified period. Extensions — Chief Electoral Officer 361.1 (1) The Chief Electoral Officer, on the written application of a third party, shall authorize the extension of the period referred to in subsection 359(1) unless he or she is satisfied that the third party’s failure to file the third-party expenses return under that subsection was deliberate or was the result of the third party’s failure to exercise due diligence.
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Deadline (2) The application may be made within the period referred to in subsection 359(1) or within two weeks after the end of that period. Corrections or revisions — Chief Electoral Officer 361.2 (1) The Chief Electoral Officer, on the written application of a third party, shall authorize the correction or revision of a third-party expenses return filed under subsection 359(1) if he or she is satisfied by the evidence submitted by the third party that the correction or revision is necessary in order for the requirements of this Act to be complied with. Application made without delay (2) The application shall be made immediately after the
third party becomes aware of the need for correction or revision. Deadline for corrections or revisions (3) The third party shall provide the Chief Electoral Officer with the corrected or revised version of the return within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5).
New deadline (4) The Chief Electoral Officer, on the written application of the third party made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the third party’s failure to provide the corrected or revised version of the return was deliberate or was the result of the third party’s failure to exercise due diligence.
Extension of new deadline (5) The Chief Electoral Officer, on the written application
of the third party made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the third party’s failure to provide the corrected or revised version of the return was deliberate or was the result of the third party’s failure to exercise due diligence. Extensions, corrections or revisions — judge 361.3 (1) A third party may apply to a judge for an order (a) relieving the third party from the obligation to comply with a request referred to in subsection 361(2);
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(b) authorizing an extension referred to in subsection
361.1(1); or (c) authorizing a correction or revision referred to in
subsection 361.2(1). The third party shall notify the Chief Electoral Officer that the application has been made. Deadline (2) The application may be made (a) under paragraph (1)(a), within the specified period referred to in subsection 361(2) or within the two weeks after the end of that period; (b) under paragraph (1)(b), within two weeks after, as
the case may be, (i) if an application for an extension is not made to
the Chief Electoral Officer within the period referred to in subsection 361.1(2), the end of the twoweek period referred to in that subsection, (ii) the rejection of an application for an extension made in accordance with section 361.1, or (iii) the end of the extended period referred to in
subsection 361.1(1); or (c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 361.2.
Grounds — extension (3) The judge shall grant an order authorizing an extension unless the judge is satisfied that the third party’s failure to file the required third-party expenses return was deliberate or was the result of the third party’s failure to exercise due diligence.
Grounds — corrections or revisions (4) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the third party that the correction or revision is necessary in order for the requirements of this Act to be complied with. Contents of order (5) The order may require that the third party satisfy any
condition that the judge considers necessary for carrying out the purposes of this Act. 238 Section 362 of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following:
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(a.1) publish, as soon as feasible, returns filed under
subsection 349.91(1), 349.92(1), 357.01(1) or 357.02(1); (b) publish, within one year after the issue of the writ,
returns filed under subsection 359(1); and (c) publish, as soon as feasible, a corrected or revised
version of a return filed under subsection 359(1) and published under paragraph (b). 239 (1) Section 364 of the Act is amended by
adding the following after subsection (1):
Exclusion — litigation expenses and personal expenses (1.1) For the purposes of this Act, any money that is
used out of a nomination contestant’s, candidate’s or leadership contestant’s own funds to pay a litigation expense or personal expense is not a contribution if it has not been deposited into the bank account referred to in (a) subsection 476.65(1), in the case of a nomination contestant; (b) subsection 477.46(1), in the case of a candidate; or (c) subsection 478.72(1), in the case of a leadership
contestant.
2014, c. 12, s. 86
(2) Section 364 of the Act is amended by adding
the following after subsection (8): Prohibition (9) No person or entity other than an individual who is a
Canadian citizen or a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall pay fees to attend an annual or biennial convention or leadership convention of a particular registered party, or pay fees on behalf of another individual for them to attend such a convention. 2014, c. 12, s. 86
240 Subsection 367(7) of the Act is amended by
adding the following after paragraph (b): For greater certainty, contributions made by a candidate under subsection (1) to a registered party or a registered association that later transfers funds to the candidate for the purpose of their campaign do not have the effect of reducing the amount that the candidate may contribute under this subsection.
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2014, c. 12, s. 86
241 Subsection 368(3) of the Act is replaced by
the following: Prohibition — accepting excessive contributions (3) No person who is permitted to accept contributions under this Act shall accept a contribution that exceeds a limit under this Act. 2014, c. 12, s. 86
242 Section 372 of the Act is replaced by the following: Return of contributions 372 If a registered party, a registered association, a
nomination contestant, a candidate or a leadership contestant receives a contribution made in contravention of subsection 367(1) or (6) or 368(4) or section 370 or 371, the chief agent of the registered party, the financial agent of the registered association, the official agent of the candidate or the financial agent of the nomination contestant or leadership contestant, as the case may be, shall, within 30 days after becoming aware of the contravention, return the contribution unused to the contributor or, if that is not possible, pay the amount of it — or, in the case of a non-monetary contribution, an amount of money equal to its commercial value — to the Chief Electoral Officer, who shall forward that amount to the Receiver General. 243 The Act is amended by adding the following before section 375:
Nomination campaign expenses 374.1 (1) A nomination campaign expense of a nomination contestant is an expense reasonably incurred as an incidence of the nomination contest, including (a) a nomination contest expense; (b) a litigation expense; (c) travel and living expenses; (d) a personal expense; and (e) any fees of an auditor appointed under subsection
476.77(1) that have not been reimbursed by the Receiver General.
Exclusions — administrative monetary penalties, etc. (2) For greater certainty, none of the following is a nomination campaign expense:
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(a) the amount of any administrative monetary penalty imposed under Part 19; (b) any amount that is required to be paid under a
compliance agreement entered into under Part 19 solely as a result of that compliance agreement; and (c) any amount that is required to be paid under an
undertaking provided under Part 19 solely as a result of that undertaking.
Nomination contest expenses 374.2 (1) A nomination contest expense is any of the
following: (a) any cost incurred, or non-monetary contribution received, by a nomination contestant, to the extent that the property or service that the cost was incurred for or that was received as a non-monetary contribution is used to directly promote or oppose a nomination contestant during a nomination contest; and (b) any acceptance by a nomination contestant of a provision of goods or services that is permitted under paragraph 364(2)(c), to the extent that the goods or services are used to directly promote or oppose a nomination contestant during a nomination contest.
Exclusion — fundraising (2) Expenses for a fundraising activity, other than expenses referred to in paragraphs (3)(a) and (b) that are related to that activity, are not nomination contest expenses under subsection (1).
Inclusions (3) A nomination contest expense includes a cost incurred for, a non-monetary contribution in relation to, or a provision of goods and services in relation to, (a) the production of advertising or promotional material; (b) the distribution, broadcast or publication of such material in any media or by any other means during the nomination contest, including by the use of a capital asset; (c) the payment of remuneration and expenses to or
on behalf of a person for their services as a financial agent or in any other capacity; (d) securing a meeting space or the supply of light refreshments at meetings;
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(e) any product or service provided by a government,
a Crown corporation or any other public agency; and (f) the conduct of surveys or research during a nomination contest.
Definition of cost incurred (4) In this section, cost incurred means an expense that is incurred by a nomination contestant, whether it is paid or unpaid.
Litigation expenses — nomination contestants 374.3 A litigation expense of a nomination contestant is an expense of the contestant related to an application to a judge made under this Part, including an expense related to any appeal or judicial review arising from the application.
Personal expenses — nomination contestants 374.4 (1) A nomination contestant’s personal expenses
include (a) childcare expenses; (b) expenses relating to the provision of care for a person with a physical or mental incapacity for whom the contestant normally provides such care; and (c) in the case of a contestant who has a disability, additional expenses that are related to the disability.
Exclusions — travel and living expenses, etc. (2) Neither litigation expenses nor travel and living expenses are personal expenses of a nomination contestant. 244 (1) Section 375 of the Act is amended by
adding the following after paragraph (a): (a.1) a litigation expense; (a.2) travel and living expenses; (a.3) an accessibility expense; 2014, c. 12, s. 86
(2) Paragraph 375(c) of the Act is replaced by the
following:
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(c) any fees of an auditor appointed under subsection
477.1(2) that have not been reimbursed by the Receiver General. (3) Section 375 of the Act is renumbered as subsection 375(1) and is amended by adding the following: Exclusions — administrative monetary penalties, etc. (2) For greater certainty, none of the following is an electoral campaign expense: (a) the amount of any administrative monetary penalty imposed under Part 19; (b) any amount that is required to be paid under a
compliance agreement entered into under Part 19 solely as a result of that compliance agreement; and (c) any amount that is required to be paid under an
undertaking provided under Part 19 solely as a result of that undertaking. 245 Section 376 of the Act is amended by adding
the following after subsection (3):
Exclusion — accessibility expenses (3.1) An accessibility expense of a registered party or a candidate, as the case may be, is not an election expense of that party or candidate. 246 The Act is amended by adding the following after section 376:
Partisan advertising expenses 376.1 A partisan advertising expense of a registered party or an electoral district association of a registered party, as the case may be, includes any of the following: (a) any non-monetary contribution received by the party or association, to the extent that the property or service that was received as a non-monetary contribution is used in relation to the production of a partisan advertising message or the transmission of a partisan advertising message to the public; and (b) any acceptance by the party or association of a provision of goods or services that is permitted under subsection 364(2), to the extent that the goods or services are used in relation to the production of a partisan advertising message or the transmission of a partisan advertising message to the public.
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247 Section 377 of the Act is renumbered as subsection 377(1) and is amended by adding the following: Calculation (2) For the purpose of subsection (1), in calculating what
a ticket bearer is entitled to obtain, to be included in the calculation is (a) the cost of any goods or services received by the
ticket bearer personally, such as meals and promotional products; and (b) their share of any general expenses incurred by the registered party, registered association, nomination contestant, candidate or leadership contestant, as the case may be, in holding the activity, such as expenses incurred for the rental of a meeting space or for any audiovisual equipment used.
248 The Act is amended by adding the following after section 377:
Litigation expenses — candidates 377.1 A litigation expense of a candidate is an expense
of the candidate related to any of the following requests or applications, including an expense related to any appeal or judicial review arising from the request or the application: (a) a request or an application made under Part 14; (b) an application to a judge made under this Part;
and (c) an application to contest the election in the candidate’s electoral district.
Accessibility expenses 377.2 (1) An accessibility expense of a registered party
or a candidate, as the case may be, is any of the following: (a) the amount of any cost incurred, or non-monetary
contribution received, by the party or candidate, to the extent that the property or service that the cost was incurred for — or that was received as a non-monetary contribution — is used solely to make accessible, to persons with a disability, materials used or activities held during an election period; (b) the difference between the amounts referred to in
subparagraphs (i) and (ii), to the extent that the
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amount referred to in subparagraph (i) is greater than the amount referred to in subparagraph (ii): (i) the amount of any cost incurred, or non-monetary contribution received, by the party or candidate, to the extent that the property or service that the cost was incurred for — or that was received as a non-monetary contribution — is used for materials used or activities held during an election period and those materials or activities are accessible to persons with a disability, and (ii) the amount equal to the value of the property or service if the materials or activities had not been accessible to persons with a disability; (c) the amount equal to the value of goods or services referred to in subsection 364(2) that are accepted by the party or candidate, to the extent that the goods or services are used solely to make accessible, to persons with a disability, materials used or activities held during an election period; and (d) the difference between the amounts referred to in subparagraphs (i) and (ii), to the extent that the amount referred to in subparagraph (i) is greater than the amount referred to in subparagraph (ii): (i) the amount equal to the value of goods or services referred to in subsection 364(2) that are accepted by the party or candidate, to the extent that the goods or services are used for materials used or activities held during an election period and those materials or activities are accessible to persons with a disability, and (ii) the amount equal to the value of the goods or
services if the materials or activities had not been accessible to persons with a disability.
Exclusion — fundraising, etc. (2) An amount referred to in subsection (1) that is related to a fundraising activity, to the nomination of a person as a candidate or to the selection of a person as leader of a registered party is not an accessibility expense.
Definition of cost incurred (3) In subsection (1), cost incurred means an expense
that is incurred by a registered party or a candidate, whether it is paid or unpaid. 2014, c. 12, s. 86
249 (1) Paragraph 378(1)(a) of the Act is repealed.
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2014, c. 12, s. 86
(2) Subsection 378(2) of the Act is replaced by the
following: Exclusions — travel and living expenses, etc. (2) Neither litigation expenses nor travel and living expenses are personal expenses of a candidate. 250 The Act is amended by adding the following after section 378:
Categories of certain expenses and maximums 378.1 The Chief Electoral Officer may establish, in respect of candidates, categories of personal expenses and of travel and living expenses and may fix maximum amounts of expenses that may be incurred in each category. 251 The Act is amended by adding the following after section 379:
Leadership campaign expenses 379.1 (1) A leadership campaign expense of a leadership contestant is an expense reasonably incurred as an incidence of the leadership contest, including (a) a leadership contest expense; (b) a litigation expense; (c) travel and living expenses; (d) a personal expense; and (e) any fees of an auditor appointed under Division 6 of Part 18 that have not been reimbursed by the Receiver General.
Exclusions — administrative monetary penalties, etc. (2) For greater certainty, none of the following is a leadership campaign expense: (a) the amount of any administrative monetary penalty imposed under Part 19; (b) any amount that is required to be paid under a
compliance agreement entered into under Part 19 solely as a result of that compliance agreement; and (c) any amount that is required to be paid under an
undertaking provided under Part 19 solely as a result of that undertaking.
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Leadership contest expenses 379.2 (1) A leadership contest expense is any of the following: (a) any cost incurred, or non-monetary contribution received, by a leadership contestant, to the extent that the property or service that the cost was incurred for or that was received as a non-monetary contribution is used to directly promote or oppose a leadership contestant during a leadership contest; and (b) any acceptance by a leadership contestant of a provision of goods or services that is permitted under paragraph 364(2)(c), to the extent that the goods or services are used to directly promote or oppose a leadership contestant during a leadership contest.
Exclusion — fundraising (2) Expenses for a fundraising activity, other than expenses referred to in paragraphs (3)(a) and (b) that are related to that activity, are not leadership contest expenses under subsection (1).
Inclusions (3) A leadership contest expense includes a cost incurred for, a non-monetary contribution in relation to, or a provision of goods and services in relation to, (a) the production of advertising or promotional material; (b) the distribution, broadcast or publication of such material in any media or by any other means during the leadership contest, including by the use of a capital asset; (c) the payment of remuneration and expenses to or
on behalf of a person for their services as a financial agent or in any other capacity; (d) securing a meeting space or the supply of light refreshments at meetings; (e) any product or service provided by a government,
a Crown corporation or any other public agency; and (f) the conduct of surveys or research during a leadership contest.
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Definition of cost incurred (4) In this section, cost incurred means an expense that is incurred by a leadership contestant, whether it is paid or unpaid.
Litigation expenses — leadership contestants 379.3 A litigation expense of a leadership contestant is
an expense of the contestant related to an application to a judge made under this Part, including an expense related to any appeal or judicial review arising from the application. Personal expenses — leadership contestants 379.4 (1) A leadership contestant’s personal expenses
include (a) childcare expenses; (b) expenses relating to the provision of care for a person with a physical or mental incapacity for whom the contestant normally provides such care; and (c) in the case of a contestant who has a disability, additional expenses that are related to the disability.
Exclusions — travel and living expenses, etc. (2) Neither litigation expenses nor travel and living expenses are personal expenses of a leadership contestant. 252 Subsection 382(3) of the Act is amended by adding the following after paragraph (a): (a.1) the total litigation expenses; (a.2) the total travel and living expenses that are related to travel and sojourns during the election period; (a.3) the total accessibility expenses;
2014, c. 12, s. 86; 2015, c. 37, s. 3
253 Section 383 of the Act is repealed. 254 (1) Subsection 385(2) of the Act is amended by striking out “and” at the end of paragraph (i) and by adding the following after paragraph (j): (k) the party’s policy for the protection of personal information, including
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(i) a statement indicating the types of personal information that the party collects and how it collects that information, (ii) a statement indicating how the party protects
personal information under its control, (iii) a statement indicating how the party uses personal information under its control and under what circumstances that personal information may be sold to any person or entity, (iv) a statement indicating the training concerning
the collection and use of personal information to be given to any employee of the party who could have access to personal information under the party’s control, (v) a statement indicating the party’s practices concerning (A) the collection and use of personal information created from online activity, and (B) its use of cookies, and (vi) the name and contact information of a person
to whom concerns regarding the party’s policy for the protection of personal information can be addressed; and (l) the address of the page — accessible to the public — on the party’s Internet site where its policy for the protection of personal information is published under subsection (4).
(2) Section 385 of the Act is amended by adding the following after subsection (2):
Short-form name (2.1) The Chief Electoral Officer may establish a maximum length for a political party’s short-form name that is to be shown in election documents. (3) Section 385 of the Act is amended by adding
the following after subsection (3): Publication of policy for the protection of personal information (4) A political party shall publish on its Internet site its
policy for the protection of personal information referred to in paragraph (2)(k) before its leader applies under this section for the party to become a registered party.
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255 The Act is amended by adding the following after section 385:
Policy for the protection of personal information — parties already registered, etc. 385.1 (1) Within three months after the day on which this section comes into force, the leader of a political party shall provide the Chief Electoral Officer with the party’s policy for the protection of personal information referred to in paragraph 385(2)(k) and the Internet address referred to in paragraph 385(2)(l), if (a) before the day on which this section comes into force, the leader of the party has applied under section 385 for the party to become a registered party but, as of that day, the Chief Electoral Officer has not yet informed the leader under subsection 389(1) whether or not the party is eligible for registration under section 387; or (b) on the day on which this section comes into force,
the party is (i) an eligible party, or (ii) a registered party.
Failure to comply (2) If the leader of the political party does not comply
with subsection (1), then (a) in the case of a party referred to in paragraph (1)(a), the party is not eligible for registration under section 387; (b) in the case of a party referred to in subparagraph (1)(b)(i), the party may not become a registered party under section 390; and (c) in the case of a party referred to in subparagraph
(1)(b)(ii), the Chief Electoral Officer shall implement the procedure for non-voluntary deregistration set out in sections 415, 416 and 418. Deemed inclusion in application for registration (3) If the leader of a political party provides the Chief Electoral Officer with the policy and the address referred to in subsection (1) in compliance with that subsection, or in compliance with section 415, then the policy and the address are deemed, as of the day on which they are provided, to be included in the application for registration referred to in subsection 385(2) in respect of the party.
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256 Section 390 of the Act is amended by adding the following after subsection (5):
Eligible party deemed registered (6) For the purposes of section 429.1 and — despite subsection (5) — sections 363 and 367, an eligible party that becomes a registered party under subsection (1) is deemed to have been registered from the first day of the pre-election period — if any — before the election period of the election referred to in that subsection. 2014, c. 12, s. 86
257 Section 394 of the Act is replaced by the following: Registry of political parties 394 The Chief Electoral Officer shall maintain a registry of political parties that contains the information referred to in paragraphs 385(2)(a) to (h), (k) and (l) and subsections 396(2) and 418(2). 258 The Act is amended by adding the following after section 405:
Publication of changes to policy for the protection of personal information 405.1 As soon as feasible after reporting a change in its
policy for the protection of personal information to the Chief Electoral Officer in writing under subsection 405(1), a registered party or an eligible party shall publish on its Internet site the updated version of the policy, incorporating the change set out in the report.
2014, c. 12, s. 86
259 Subsection 408(5) of the Act is replaced by
the following: Prohibition — false or misleading declaration (5) No person shall make a declaration referred to in
paragraph 385(2)(i) or subsection 407(2) that they know is false or misleading. 260 Section 412 of the Act is renumbered as subsection (1) and is amended by adding the following: Deregistration — failure to publish updated policy for the protection of personal information (2) The Chief Electoral Officer may deregister a registered party if the party fails to publish an updated version of its policy for the protection of personal information on its Internet site in accordance with section 405.1.
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Deregistration — failure to continue to have policy for the protection of personal information (3) The Chief Electoral Officer may deregister a registered party if the party fails to continue to have a policy for the protection of personal information referred to in paragraph 385(2)(k). 261 Section 426 of the Act is amended by adding
the following after subsection (2):
Expenses incurred by registered agent other than chief agent (2.1) Despite subsection (2), a registered agent — other
than the chief agent — of a registered party shall, before incurring the party’s expenses, obtain the written authorization of the chief agent to incur those expenses, and shall incur them only in accordance with that authorization. 262 The Act is amended by adding the following after section 429:
Maximum Partisan Advertising Expenses Maximum partisan advertising expenses 429.1 (1) The maximum amount that is allowed for partisan advertising expenses of a registered party for a preelection period is $1,400,000.
Inflation adjustment factor (2) The amount referred to in subsection (1) shall be multiplied by the inflation adjustment factor referred to in section 384 that is in effect on the first day of the preelection period.
Prohibition — partisan advertising expenses more than maximum amount 429.2 (1) No chief agent of a registered party shall incur partisan advertising expenses on the party’s behalf of a total amount of more than the maximum amount calculated under section 429.1.
Prohibition — circumventing maximum amount (2) No registered party shall circumvent, or attempt to circumvent, that maximum amount in any manner, including by acting in collusion with a potential candidate for the purpose of his or her engaging in partisan advertising so that the combined total of the following exceeds the maximum amount:
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(a) the potential candidate’s partisan advertising expenses that relate to the partisan advertising engaged in in collusion with the party; and (b) the party’s partisan advertising expenses.
Prohibition — collusion by third party (3) No third party, within the meaning of paragraph (a.1)
of the definition third party in section 349, shall act in collusion with a registered party for the purpose of the registered party’s circumventing that maximum amount. Message to be authorized 429.3 A registered party, or a person acting on its behalf, that causes partisan advertising to be conducted shall mention in or on the partisan advertising message that its transmission was authorized by one of the party’s registered agents. 2014, c. 12, s. 86
263 Subsection 430(2) of the Act is replaced by
the following: Maximum expenses: postponement of polling day (2) If the Governor in Council orders the postponement
of an election under subsection 59(4) for one or more electoral districts, along with the corresponding extension of the election period, then the maximum amount calculated under subsection (1) for a registered party that has endorsed a candidate in that or any of those electoral districts is increased by adding to it the product of (a) $0.735 multiplied by the number of names on the
preliminary list of electors in the electoral districts governed by the order in which the party has endorsed a candidate, or the number of names on the revised list of electors in those electoral districts, whichever is greater, and divided by the number of days in the election period before it was extended; (b) the inflation adjustment factor published by the
Chief Electoral Officer under section 384 that is in effect on the date of the issue of the writ or writs for the election; and (c) the number of days by which the election period is
extended. 2014, c. 12, s. 86
264 Subsection 431(2) of the Act is replaced by the following:
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Prohibition — collusion (2) No registered party and no third party, within the
meaning of paragraph (b) of the definition third party in section 349, shall act in collusion with each other for the purpose of the registered party’s circumventing the maximum amount referred to in subsection (1). 2014, c. 12, s. 86
265 Subparagraphs 432(2)(j)(i) and (ii) of the Act
are replaced by the following: (i) as an election expense, each of (A) the expenses incurred by the registered party — other than accessibility expenses — whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses, and (B) the non-monetary contributions used by the registered party as an election expense, and (ii) the accessibility expenses incurred by the registered party; 2014, c. 12, s. 86
266 Subsection 433(1) of the Act is replaced by the following:
Quarterly returns 433 (1) If a registered party’s candidates for the most recent general election received at that election at least 2% of the number of valid votes cast, or at least 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate, the registered party’s chief agent shall, for each quarter — in respect of a fiscal period of the registered party — that follows that general election, beginning with the quarter that immediately follows that general election and ending with the quarter in which polling day at the next general election is held, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 432(2)(a) to (d), (i) and (l). 2014, c. 12, s. 86
267 The heading before section 437 of the Act is
replaced by the following:
Reporting on Expenses
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2014, c. 12, s. 86
268 (1) The portion of subsection 437(2) of the
English version of the Act before paragraph (a) is replaced by the following: Contents of return (2) An election expenses return shall set out 2014, c. 12, s. 86
(2) Paragraphs 437(2)(a) and (b) of the Act are replaced by the following: (a) as an election expense, each of (i) the expenses incurred by the registered party — other than accessibility expenses — whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses, and (ii) the non-monetary contributions used by the
registered party as an election expense; (b) the accessibility expenses incurred by the registered party; and (c) in the case of a general election held on a day set in accordance with subsection 56.1(2) or section 56.2, the partisan advertising expenses incurred by the registered party in relation to partisan advertising messages transmitted during the pre-election period. 2014, c. 12, s. 86
269 The heading before section 444 of the Act is
replaced by the following:
Reimbursement of Election Expenses and Accessibility Expenses 2014, c. 12, s. 86
270 The portion of subsection 444(1) of the Act before paragraph (a) is replaced by the following:
Certificate 444 (1) On receipt from a registered party of the documents referred to in subsection 437(1), the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount that is the sum of 50% of the registered party’s election expenses, as set out in the return for its general election expenses, that were paid by its registered agents and 90% — to a maximum
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of $250,000 — of the registered party’s accessibility expenses, as set out in that return, that were paid by its registered agents, if 2014, c. 12, s. 86
271 Section 450 of the Act is replaced by the following: Prohibition — incurring partisan advertising expenses, etc. 449.1 (1) No electoral district association of a registered
party shall (a) incur partisan advertising expenses in relation to
partisan advertising messages that promote or oppose a registered party or an eligible party and that are transmitted during a pre-election period; or (b) transmit or cause to be transmitted, during a preelection period, partisan advertising messages that promote or oppose a registered party or an eligible party.
Exception (2) Despite paragraph (1)(a), an electoral district association of a registered party may incur partisan advertising expenses to the extent that the goods or services that the partisan advertising expense is incurred for are (a) provided to that party, if permitted under paragraph 364(2)(b); or (b) sold to that party.
Exception (3) Despite subsection (1), an electoral district association of a registered party may (a) incur partisan advertising expenses for the transmission of partisan advertising messages referred to in paragraph (1)(a) to the extent that those messages are intended to be transmitted solely, or substantially solely, within the association’s electoral district; and (b) transmit or cause to be transmitted partisan advertising messages referred to in paragraph (1)(b) to the extent that those messages are transmitted solely, or substantially solely, within the association’s electoral district. Message to be authorized 449.2 A registered association that causes partisan advertising to be conducted shall mention in or on the
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partisan advertising message that its transmission was authorized by one of the association’s electoral district agents. Prohibition — incurring election expenses 450 (1) No electoral district association of a registered
party shall incur election expenses. Election expenses — electoral district associations (1.1) For the purposes of subsection (1), (a) election expense has the meaning given to that
expression by subsection 376(1), except that the reference to “a registered party or a candidate” is to be read as a reference to “an electoral district association”; and (b) subsections 376(2) to (4) apply, other than paragraph 376(3)(c), except that the reference to “a registered party or a candidate” in subsection 376(4) is to be read as a reference to “an electoral district association”. Exception (1.2) Despite subsection (1), an electoral district association of a registered party may incur an election expense to the extent that the property or service that the cost was incurred for or the non-monetary contribution was received for — or the goods or services that were accepted — are (a) provided to that party, a registered association of
that party or a candidate endorsed by that party, if permitted under paragraph 364(2)(b); or (b) sold to that party or a candidate endorsed by that
party. Uncancellable transmission (2) In the case of a general election that is not held on a day set in accordance with subsection 56.1(2) or section 56.2, or of a by-election, an electoral district association is deemed not to have incurred an election expense for election advertising if, on the issue of the writ or writs, it is not able to cancel the transmission of the election advertising message that the expense is in relation to. 2014, c. 12, s. 86
272 The portion of section 464 of the Act before
paragraph (a) is replaced by the following: Confirmation of registration yearly 464 On or before May 31 of every year a registered association shall provide the Chief Electoral Officer with
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2014, c. 12, s. 86
273 Subsection 469(4) of the Act is replaced by
the following: Registration (4) As soon as a proclamation is issued under section 25 of the Electoral Boundaries Readjustment Act relating to a representation order, an application may be made under section 448 for the registration of an electoral district association for an electoral district that is created by — or whose boundaries are revised as a result of — the order. The electoral district association may be registered at any time on or after the day on which the application is made.
2014, c. 12, s. 86
274 Subsection 475.6(1) of the Act is replaced by
the following: Auditor’s report 475.6 (1) The auditor of a registered association that
has, in a fiscal period, accepted contributions of $10,000 or more in total or incurred expenses of $10,000 or more in total shall report to the association’s financial agent on the association’s financial transactions return and shall, in accordance with generally accepted auditing standards, make any examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the financial records on which it is based. 275 Section 475.8 of the Act is amended by adding the following after subsection (2):
Inflation adjustment factor (3) The $1,500 amount set out in subsection (1) shall be
multiplied by the inflation adjustment factor referred to in section 384 that is in effect on the last day of the registered association’s fiscal period to which the auditor’s report relates. 2014, c. 12, s. 86
276 The heading before section 476 of the French
version of the Act is replaced by the following:
Définition 2014, c. 12, s. 86
277 Section 476 of the Act is replaced by the following:
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Definition of selection date 476 In this Division, selection date means the date on
which a nomination contest is decided. (date de désignation) 2014, c. 12, s. 86
278 Subsection 476.65(3) of the Act is replaced by
the following: Deposits into account (3) All of a nomination contestant’s financial transactions in relation to the contestant’s nomination campaign that involve the receipt of money are to be deposited to the account unless the transaction involves the receipt of the contestant’s own funds and those funds are used to pay a litigation expense or a personal expense.
Payments from account (3.1) All of a nomination contestant’s financial transactions in relation to the contestant’s nomination campaign that involve the payment of money are to be paid from the account unless the transaction involves the payment out of the contestant’s own funds of a litigation expense or a personal expense. 2014, c. 12, s. 86
279 (1) Subsection 476.66(4) of the Act is replaced by the following:
Prohibition — paying nomination campaign expenses (4) No person or entity, other than a nomination contestant’s financial agent, shall pay the contestant’s nomination campaign expenses except for (a) a litigation expense; (b) travel and living expenses; (c) a personal expense; or (d) a petty expense referred to in section 381.
2014, c. 12, s. 86
(2) Subsection 476.66(6) of the Act is replaced by
the following: Prohibition — paying contestant’s personal expenses, etc. (6) No person or entity, other than the nomination contestant or their financial agent, shall pay the contestant’s expenses referred to in any of paragraphs 4(a) to (c).
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2014, c. 12, s. 86
280 The portion of section 476.67 of the Act before
paragraph (b) is replaced by the following:
Limits on nomination contest expenses 476.67 The limit for nomination contest expenses that
is allowed for a nomination contestant in an electoral district is the amount (a) that is 20% of the election expenses limit that was calculated under subsection 477.49(1) for that electoral district during the immediately preceding general election, if the boundaries for the electoral district have not changed since then; or 2014, c. 12, s. 86
281 Subsection 476.68(1) of the Act is replaced by
the following: Prohibition — exceeding expense limit 476.68 (1) No nomination contestant and no financial
agent of a nomination contestant shall incur total nomination contest expenses in an amount that is more than the limit allowed for that electoral district under section 476.67. 2014, c. 12, s. 86
282 (1) Paragraph 476.75(2)(a) of the Act is replaced by the following: (a) a statement of nomination contest expenses; (a.1) a statement of litigation expenses that includes an indication of which of those expenses were paid other than from the bank account referred to in subsection 476.65(1) and the source of the funds used to pay them; (a.2) a statement of travel and living expenses; (a.3) a statement of personal expenses that includes
an indication of which of those expenses were paid other than from the bank account referred to in subsection 476.65(1) and the source of the funds used to pay them; (a.4) a statement of nomination campaign expenses, other than the expenses referred to in paragraphs (a) to (a.3); 2014, c. 12, s. 86
(2) Paragraph 476.75(2)(h) of the Act is replaced
by the following:
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(h) a statement of the funds transferred by the nomination contestant to a registered party, a registered association or a candidate; 2014, c. 12, s. 86
(3) Subsection 476.75(3) of the Act is replaced by the following:
Supporting documents (3) Together with the nomination campaign return, the
nomination contestant’s financial agent shall provide the Chief Electoral Officer with documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques and the contestant’s written statement referred to in subsection 476.82(1). (4) Subsection 476.75(9) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the Chief Electoral Officer is deemed to have received the declaration for the purpose of section 476.901. 2014, c. 12, s. 86
283 (1) Paragraphs 476.82(1)(a) and (b) of the Act
are replaced by the following: (a) sets out the following: (i) the amount of any travel and living expenses paid by the contestant and details of those expenses, and (ii) the amount of any litigation expenses and personal expenses paid by the contestant, details of those expenses and an indication of which of them were paid other than from the bank account referred to in subsection 476.65(1) and the source of the funds used to pay them; or (b) declares that the contestant did not pay for any travel and living expenses, litigation expenses or personal expenses. (2) Section 476.82 of the Act is amended by adding
the following after subsection (1):
Supporting documents (1.1) Together with the statement referred to in paragraph (1)(a), the nomination contestant shall send their financial agent documents evidencing the payment of the expenses referred to in the statement.
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(3) Section 476.82 of the Act is amended by adding
the following after subsection (2):
Subsequent payments — litigation expenses (3) If, after having sent their financial agent the statement referred to in subsection (1), a nomination contestant pays a litigation expense other than from the bank account referred to in subsection 476.65(1), the contestant shall, as soon as feasible after paying it, (a) notify their financial agent of the payment; (b) inform their financial agent of the amount of the
expense, the details of the expense and the source of the funds used to pay it; and (c) send their financial agent documents evidencing payment of the expense. 284 The Act is amended by adding the following after section 476.89:
Prohibition — false or misleading declaration 476.891 No nomination contestant shall send to their
financial agent a declaration referred to in paragraph 476.75(1)(d) that they know or reasonably ought to know is false or misleading. 2014, c. 12, s. 86
285 Section 476.9 of the Act is replaced by the following: Prohibition — false, misleading or incomplete document 476.9 No financial agent of a nomination contestant shall provide the Chief Electoral Officer with a document referred to in subsection 476.75(1), (10), (11), (12) or (15) that (a) the financial agent knows or ought reasonably to
know contains a material statement that is false or misleading; or (b) in the case of a document referred to in paragraph
476.75(1)(a), does not substantially set out the information required under subsection 476.75(2) and, in the case of a document referred to in subsection 476.75(10), (11), (12) or (15), does not substantially set out the information required under that subsection.
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Payment of Audit Expenses Certificate 476.901 (1) On receipt of the documents referred to in subsection 476.75(1), including the auditor’s report, and a copy of the auditor’s invoice for the report, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the greater of (a) the amount of the expenses incurred for the audit,
up to a maximum of the lesser of 3% of the nomination contestant’s nomination contest expenses and $1,500, and (b) $250.
Payment (2) On receipt of the certificate, the Receiver General
shall pay the amount set out in it to the auditor out of the Consolidated Revenue Fund. Inflation adjustment factor (3) The $1,500 amount set out in paragraph (1)(a) and
the $250 amount set out in paragraph (1)(b) shall be multiplied by the inflation adjustment factor referred to in section 384 that is in effect on the selection date. 2014, c. 12, s. 86
286 Section 476.91 of the Act is replaced by the following:
Surplus of nomination campaign funds 476.91 (1) The surplus amount of nomination campaign funds that a nomination contestant receives for a nomination contest is the amount by which the sum of the following is more than the sum of the contestant’s nomination campaign expenses paid from the bank account referred to in subsection 476.65(1) and any transfers referred to in paragraph 364(5)(a): (a) contributions accepted by the financial agent on
behalf of the contestant; (b) money received from the sale referred to in subsection (2); and (c) any other amounts received by the contestant for
their nomination campaign that are required to be deposited into the bank account referred to in subsection 476.65(1) and are not repayable. Sale of capital assets (2) Before the surplus amount of nomination campaign funds is disposed of in accordance with sections 476.92
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and 476.93, a nomination contestant’s financial agent shall sell, at their fair market value, any capital assets whose acquisition constitutes a nomination campaign expense. 2014, c. 12, s. 86
287 Section 477 of the Act is replaced by the following: Deeming 477 For the purposes of Division 1 of this Part and this Division, except sections 477.89 to 477.95, a candidate is deemed to have been a candidate from the time they accept a provision of goods or services under section 364, accept a transfer of funds under that section, accept a contribution, borrow money under section 373 or incur an electoral campaign expense within the meaning of subsection 375(1). 2014, c. 12, s. 86
288 Section 477.1 of the Act is replaced by the following: Duty to appoint official agent 477.1 (1) A candidate shall appoint an official agent before accepting a provision of goods or services under section 364, accepting a transfer of funds under that section, accepting a contribution, borrowing money under section 373 or incurring an electoral campaign expense within the meaning of subsection 375(1). Appointment of auditor (2) A candidate shall appoint an auditor without delay if (a) they accept contributions of $10,000 or more in total; (b) they incur electoral campaign expenses of $10,000
or more in total; or (c) they receive 10% or more of the valid votes cast in
the electoral district in which they are a candidate.
2014, c. 12, s. 86
289 Subsection 477.46(3) of the Act is replaced by the following:
Deposits into account (3) All of a candidate’s financial transactions in relation
to the candidate’s electoral campaign that involve the receipt of money are to be deposited to the account unless the transaction involves the receipt of the candidate’s
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own funds and those funds are used to pay a litigation expense or a personal expense. Payments from account (3.1) All of a candidate’s financial transactions in relation to the candidate’s electoral campaign that involve the payment of money are to be paid from the account unless the transaction involves the payment out of the candidate’s own funds of a litigation expense or a personal expense. 2014, c. 12, s. 86
290 (1) Subsection 477.47(4) of the Act is replaced by the following:
Prohibition — paying electoral expenses (4) No person or entity, other than a candidate’s official
agent, shall pay the candidate’s electoral campaign expenses except for (a) a litigation expense; (b) travel and living expenses; (c) a personal expense; or (d) a petty expense referred to in section 381. 2014, c. 12, s. 86
(2) Subsection 477.47(6) of the Act is replaced by
the following: Election expenses incurred by candidate (5.1) Despite subsection (5), a candidate shall, before incurring election expenses, obtain the written authorization of their official agent to incur those expenses, and shall incur them only in accordance with that authorization. Prohibition — paying candidate’s personal expenses, etc. (6) No person or entity, other than a candidate or their official agent, shall pay the candidate’s expenses referred to in any of paragraphs (4)(a) to (c). 2014, c. 12, s. 86
291 Section 477.48 of the Act and the heading before it are repealed. 2014, c. 12, s. 86
292 Subsection 477.49(2) of the Act is replaced by
the following:
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Maximum expenses: postponement of polling day (2) If the Governor in Council orders the postponement
of polling day under subsection 59(4) for an electoral district along with the corresponding extension of the election period, then the election expenses limit calculated under subsection (1) for a candidate in that electoral district is increased by adding to it the product of (a) the election expenses limit calculated under subsection (1) divided by the number of days in the election period before it was extended, and (b) the number of days by which the election period is
extended. 293 The Act is amended by adding the following after section 477.55:
Prohibition — entering into contracts without authorization 477.551 No person authorized under paragraph 477.55(c) to enter into contracts shall enter into any contract in relation to an electoral campaign other than a contract that they are authorized in writing by the official agent to enter into under that paragraph. 2014, c. 12, s. 86
294 (1) Paragraph 477.59(1)(b) of the Act is replaced by the following: (b) if the appointment of an auditor is required under subsection 477.1(2), the auditor’s report on the return under section 477.62;
2014, c. 12, s. 86
(2) Paragraph 477.59(2)(b) of the Act is replaced
by the following: (a.1) a statement of litigation expenses that includes an indication of which of those expenses were paid other than from the bank account referred to in subsection 477.46(1) and the source of the funds used to pay them; (a.2) a statement of travel and living expenses that includes an indication of which of those expenses relate to travel and sojourns during the election period; (a.3) a statement of accessibility expenses; (a.4) a statement of personal expenses that includes (i) an indication of which of those expenses are
childcare expenses,
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(ii) an indication of which of those expenses are expenses referred to in paragraphs 378(1)(c) and (d), and (iii) an indication of which of those expenses were paid other than from the bank account referred to in subsection 477.46(1) and the source of the funds used to pay them; (b) a statement of electoral campaign expenses, other
than the expenses referred to in paragraphs (a) to (a.4), including a statement of electoral campaign expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses; 2014, c. 12, s. 86
(3) Subsection 477.59(3) of the Act is replaced by
the following: Supporting documents (3) Together with the electoral campaign return, the official agent of a candidate shall provide the Chief Electoral Officer with documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques and the candidate’s written statement referred to in subsection 477.64(1).
2014, c. 12, s. 86
295 (1) Paragraphs 477.64(1)(a) and (b) of the Act
are replaced by the following: (a) sets out the following: (i) the amount of any travel and living expenses paid by the candidate and details of those expenses, and (ii) the amount of any litigation expenses and personal expenses paid by the candidate, details of those expenses and an indication of which of them were paid other than from the bank account referred to in subsection 477.46(1) and the source of the funds used to pay them; or (b) declares that the candidate did not pay for any
travel and living expenses, litigation expenses or personal expenses. (2) Section 477.64 of the Act is amended by adding the following after subsection (1):
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Supporting documents (1.1) Together with the statement referred to in paragraph (1)(a), the candidate shall send their official agent documents evidencing the payment of the expenses referred to in the statement. (3) Section 477.64 of the Act is amended by adding
the following after subsection (2):
Subsequent payments — litigation expenses (3) If, after having sent their official agent the statement
referred to in subsection (1), a candidate pays a litigation expense other than from the bank account referred to in subsection 477.46(1), the candidate shall, as soon as feasible after paying it, (a) notify their official agent of the payment; (b) inform their official agent of the amount of the expense, the details of the expense and the source of the funds used to pay it; and (c) send their official agent documents evidencing payment of the expense. 296 The Act is amended by adding the following after section 477.71:
Prohibition — false or misleading declaration 477.711 No candidate shall send to their official agent a declaration referred to in paragraph 477.59(1)(d) that they know or ought reasonably to know is false or misleading. 2014, c. 12, s. 86
297 (1) Subsections 477.72(1) and (2) of the Act
are replaced by the following: Prohibition — false, misleading or incomplete document 477.72 (1) No official agent of a candidate shall provide the Chief Electoral Officer with a document referred to in subsection 477.59(1), (10), (11), (12) or (15) that (a) the official agent knows or ought reasonably to know contains a material statement that is false or misleading; or (b) in the case of a document referred to in paragraph 477.59(1)(a), does not substantially set out the information required under subsection 477.59(2) and, in the case of a document referred to in subsection 477.59(10), (11), (12) or (15), does not substantially set out the information required under that subsection.
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Membership in House of Commons suspended — document not provided (2) If the Chief Electoral Officer determines, with respect to an elected candidate, that a document that was required to be provided under subsection 477.59(1), (10), (11), (12) or (15) was not provided within the period for providing it or within any extension to that period authorized under subsection 477.66(1), then, until the document is provided, the candidate is not entitled to continue to sit or vote as a member of the House of Commons as of (a) the expiry of the two-week period referred to in
paragraph 477.68(2)(b), determined on the basis of whichever of its subparagraphs applies, if the candidate or their official agent does not apply to a judge for an order under paragraph 477.68(1)(b); (b) if the candidate or their official agent applies to a judge for an order under paragraph 477.68(1)(b), and the application is rejected, the expiry of the day on which the application is finally disposed of so as to deny it; and (c) if the candidate or their official agent applies to a judge for an order under paragraph 477.68(1)(b) and the order is granted, the expiry of the period extended by the order.
Membership in House of Commons suspended — unmade correction or revision (2.1) If the Chief Electoral Officer determines, with respect to an elected candidate, that a correction or revision authorized to be made under subsection 477.67(1) was not made within 30 days after the day on which it was authorized, then, until the correction or revision is made, the candidate is not entitled to continue to sit or vote as a member of the House of Commons as of (a) the expiry of the two-week period referred to in subsection 477.67(4), if the candidate or their official agent does not apply to the Chief Electoral Officer for an extension under that subsection; (b) if the candidate or their official agent applies to the Chief Electoral Officer for an extension under subsection 477.67(4) and it is authorized, the expiry of two weeks after the expiry of the authorized extension, unless the candidate or their official agent applies to the Chief Electoral Officer for a further extension under subsection 477.67(5);
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(c) if the candidate or their official agent applies to the Chief Electoral Officer for an extension under subsection 477.67(5) and it is authorized, the expiry of two weeks after the expiry of the authorized extension, unless the candidate or their official agent makes a further application to the Chief Electoral Officer for a extension under that subsection; and (d) if the candidate or their official agent applies to the Chief Electoral Officer for an extension under subsection 477.67(4) or (5), and the application is rejected, the expiry of the day on which the application is rejected. 2014, c. 12, s. 86
(2) Paragraph 477.72(3)(a) of the English version
of the Act is replaced by the following: (a) the expiry of the two weeks referred to in paragraph 477.68(2)(a), if the candidate or their official agent does not apply to a judge for an order under paragraph 477.68(1)(a); or 2014, c. 12, s. 86
(3) Paragraph 477.72(3)(b) of the Act is replaced by the following: (b) if the candidate or their official agent applies to a judge for an order under paragraph 477.68(1)(a), the expiry of the day on which the application is finally disposed of so as to deny it. 2014, c. 12, s. 86
(4) Subsection 477.72(4) of the Act is replaced by
the following: Speaker informed (4) As soon as an elected candidate is not entitled to continue to sit or vote as a member of the House of Commons under any of subsections (2), (2.1) and (3), the Chief Electoral Officer shall so inform the Speaker of the House of Commons. 2014, c. 12, s. 86
298 The heading before section 477.73 of the Act
is replaced by the following:
Reimbursement of Certain Expenses 2014, c. 12, s. 86
299 Subsections 477.73(2) and (3) of the Act are
replaced by the following:
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Payment of partial reimbursement (2) On receipt of the certificate, the Receiver General
shall pay the amount set out in it out of the Consolidated Revenue Fund to the official agent of any candidate named in the certificate as partial reimbursement for the candidate’s election expenses, travel and living expenses that are related to travel and sojourns during the election period, accessibility expenses and personal expenses. The payment may be made to the person designated by the official agent. Return of excess payment (3) A candidate’s official agent shall without delay return to the Receiver General any amount received under subsection (2) that is more than the sum of (a) 60% of the candidate’s paid election expenses, as
set out in the their electoral campaign return, (b) 60% of the candidate’s paid travel and living expenses that are related to travel and sojourns during the election period, as set out in their electoral campaign return, (c) 60% of the candidate’s paid personal expenses, as set out in their electoral campaign return, other than childcare expenses or expenses referred to in paragraphs 378(1)(c) and (d), (d) 90% of the candidate’s paid childcare expenses, as set out in their electoral campaign return, (e) 90% of the candidate’s paid expenses referred to in paragraphs 378(1)(c) and (d), as set out in their electoral campaign return, and (f) 90% — to a maximum of $5,000 — of the candidate’s paid accessibility expenses, as set out in their electoral campaign return. 2014, c. 12, s. 86
300 (1) Paragraphs 477.74(1)(c) and (d) of the Act
are replaced by the following: (c) states that the amount received as partial reimbursement under subsection 477.73(2) is less than the sum of the amounts calculated under paragraphs (2)(a) to (f); and (d) sets out the amount of the final instalment of the reimbursement of the candidate’s expenses, calculated under subsection (2). 2014, c. 12, s. 86
(2) Subsection 477.74(2) of the Act is replaced by
the following:
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Calculation of reimbursement (2) The amount referred to in paragraph (1)(d) is the sum of the following, less the partial reimbursement made under section 477.73: (a) 60% of the candidate’s paid election expenses, as
set out in their electoral campaign return, (b) 60% of the candidate’s paid travel and living expenses that are related to travel and sojourns during the election period, as set out in their electoral campaign return, (c) 60% of the candidate’s paid personal expenses, as
set out in their electoral campaign return, other than childcare expenses and expenses referred to in paragraphs 378(1)(c) and (d), (d) 90% of the candidate’s paid childcare expenses, as set out in their electoral campaign return, (e) 90% of the candidate’s paid expenses referred to in paragraphs 378(1)(c) and (d), as set out in their electoral campaign return, and (f) 90% — to a maximum of $5,000 — of the candidate’s paid accessibility expenses, as set out in their electoral campaign return. 301 The Act is amended by adding the following after section 477.74:
Payment to candidate 477.741 The official agent shall use any amount received under subsection 477.73(2), or received under both that subsection and subsection 477.74(4), to pay to the candidate the amount that is the sum of (a) 60% of the candidate’s personal expenses, as set
out in their electoral campaign return, other than childcare expenses and expenses referred to in paragraph 378(1)(c) or (d), that were paid other than from the bank account referred to in subsection 477.46(1), and (b) 90% of the total of the candidate’s childcare expenses and expenses referred to in paragraphs 378(1)(c) and (d), as set out in their electoral campaign return, that were paid other than from the bank account referred to in subsection 477.46(1).
302 The Act is amended by adding the following
after section 477.76:
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Inflation adjustment factor 477.761 The $1,500 amount set out in paragraph 477.75(a) and the $250 amount set out in paragraph 477.75(b) shall be multiplied by the inflation adjustment factor referred to in section 384 that is in effect on polling day. 2014, c. 12, s. 86
303 Section 477.77 of the Act is repealed. 2014, c. 12, s. 86
304 Paragraph 477.79(a) of the Act is replaced by
the following: (a) the election is deemed to have been held on the
day on which the writ is withdrawn or deemed to be withdrawn; and 2014, c. 12, s. 86
305 (1) Subsections 477.8(1) and (2) of the Act are
replaced by the following: Surplus of electoral funds 477.8 (1) The surplus amount of electoral funds that a
candidate receives for an election is the amount by which the candidate’s electoral revenues referred to in subsection (3) are more than the total of the candidate’s electoral campaign expenses paid from the bank account referred to in subsection 477.46(1) and the transfers referred to in subsection (4). Transfer or sale of capital assets (2) Before the surplus amount of electoral funds is disposed of in accordance with sections 477.81 and 477.82, a candidate’s official agent shall either transfer any capital assets whose acquisition constitutes an electoral campaign expense within the meaning of subsection 375(1) to the registered party that has endorsed the candidate — or to the registered association of that party in the candidate’s electoral district — or sell them at their fair market value. 2014, c. 12, s. 86
(2) Paragraphs 477.8(3)(b) and (c) of the Act are
replaced by the following: (b) any of the following for which the candidate was
reimbursed under this Act: (i) an election expense, (ii) travel and living expenses, (iii) an accessibility expense,
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(iv) a personal expense paid from the bank account referred to in subsection 477.46(1), and (v) a cost incurred in respect of a request or an application made under Part 14, if the cost was paid from the bank account referred to in subsection 477.46(1); (3) Section 477.8 of the Act is amended by adding
the following after subsection (3):
Exclusion (3.1) Despite subsection (3), for the purposes of this Act,
none of the following is electoral revenue: (a) any amount used to pay for a candidate’s litigation expenses that was not deposited into the bank account referred to in subsection 477.46(1); (b) any amount used to pay for a candidate’s personal expenses that was not deposited into the bank account referred to in subsection 477.46(1); (c) any amount paid to the candidate under this Act as a reimbursement of personal expenses that were paid other than from the bank account referred to in subsection 477.46(1); and (d) any amount paid to the candidate under this Act
as a reimbursement of a cost incurred in respect of a request or an application made under Part 14, if that cost was paid other than from the bank account referred to in subsection 477.46(1). 2014, c. 12, s. 86
(4) Paragraph 477.8(4)(b) of the Act is replaced by
the following: (b) any amount of a reimbursement referred to in paragraph (3)(b) that the candidate transfers to that registered party; and 2014, c. 12, s. 86
306 Paragraphs 477.81(3)(a) and (b) of the Act are
replaced by the following: (a) the day on which they receive the final instalment of the reimbursement of the candidate’s expenses; or (b) the day on which the Chief Electoral Officer is provided with the candidate’s electoral campaign return, if the candidate did not receive the reimbursement mentioned in paragraph (a).
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307 The Act is amended by adding the following after section 477.84:
Persons to whom this section applies 477.841 (1) This section applies to any person who was a candidate at an election but who was not endorsed by a registered party and whose official agent disposed of the candidate’s surplus electoral funds under paragraph 477.82(b).
Application for repayment (2) The official agent of a candidate who is a person referred to in subsection (1) may, for the purpose of the candidate’s electoral campaign, apply to the Chief Electoral Officer for repayment of the amount of the surplus electoral funds referred to in that subsection if that candidate (a) is a candidate at the general election next following the election to which the funds relate but is not endorsed by a registered party and was not a candidate at any intervening by-election; (b) is a candidate at one, and only one, intervening by-election and at that by-election is not endorsed by a registered party; or (c) is a candidate at more than one intervening byelection and, at the first intervening by-election at which they are a candidate, is not endorsed by a registered party.
Payment (3) On receipt of a request for payment from the Chief Electoral Officer in relation to an application, the Receiver General shall pay the amount specified in the application to the candidate’s official agent out of the Consolidated Revenue Fund. 2014, c. 12, s. 86
308 Subsection 477.9(5) of the Act is replaced by
the following: Period for providing statement (5) The candidate shall provide the statement to the
Chief Electoral Officer within four months after polling day. 2014, c. 12, s. 86
309 Section 478 of the Act and the heading “Interpretation” before it are repealed. 2014, c. 12, s. 86
310 Subsection 478.61(3) of the French version of
the Act is replaced by the following:
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Nomination d’un agent membre d’une société (3) Tout membre d’une société nommée conformément à
la présente loi à titre de vérificateur d’un parti enregistré peut être nommé agent du candidat à la direction. 2014, c. 12, s. 86
311 Subsection 478.72(3) of the Act is replaced by
the following: Deposits into account (3) All of a leadership contestant’s financial transactions in relation to the contestant’s leadership campaign that involve the receipt of money are to be deposited to the account unless the transaction involves the receipt of the contestant’s own funds and those funds are used to pay a litigation expense or a personal expense.
Payments from account (3.1) All of a leadership contestant’s financial transactions in relation to the contestant’s leadership campaign that involve the payment of money are to be paid from the account unless the transaction involves the payment out of the contestant’s own funds of a litigation expense or a personal expense. 2014, c. 12, s. 86
312 (1) Subsection 478.73(4) of the Act is replaced
by the following: Prohibition — paying leadership campaign expenses (4) No person or entity, other than a leadership campaign agent of a leadership contestant, shall pay the contestant’s leadership campaign expenses except for (a) a litigation expense; (b) travel and living expenses; (c) a personal expense; or (d) a petty expense referred to in section 381.
2014, c. 12, s. 86
(2) Subsection 478.73(6) of the Act is replaced by the following:
Prohibition — paying contestant’s personal expenses, etc. (6) No person or entity, other than the leadership contestant or their financial agent, shall pay the contestant’s expenses referred to in any of paragraphs 4(a) to (c).
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2014, c. 12, s. 86
313 (1) Paragraph 478.8(2)(a) of the Act is replaced by the following: (a) a statement of leadership contest expenses; (a.1) a statement of litigation expenses that includes an indication of which of those expenses were paid other than from the bank account referred to in subsection 478.72(1) and the source of the funds used to pay them; (a.2) a statement of travel and living expenses; (a.3) a statement of personal expenses that includes
an indication of which of those expenses were paid other than from the bank account referred to in subsection 478.72(1) and the source of the funds used to pay them; (a.4) a statement of leadership campaign expenses,
other than the expenses referred to in paragraphs (a) to (a.3); 2014, c. 12, s. 86
(2) Paragraph 478.8(2)(i) of the Act is replaced by
the following: (i) a statement of the funds transferred by the leadership contestant to a registered party or a registered association; 2014, c. 12, s. 86
(3) Subsection 478.8(3) of the Act is replaced by
the following: Supporting documents (3) Together with the leadership campaign return, the
leadership contestant’s financial agent shall provide the Chief Electoral Officer with documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques and the contestant’s written statement referred to in subsection 478.85(1). (4) Subsection 478.8(9) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the Chief Electoral Officer is deemed to have received the declaration for the purpose of section 478.931.
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2014, c. 12, s. 86
314 Subsection 478.83(1) of the Act is replaced by
the following: Auditor’s report 478.83 (1) As soon as feasible after the end of a leadership contest, the auditor of a leadership contestant who has accepted contributions of $10,000 or more in total or incurred leadership campaign expenses of $10,000 or more in total shall report to the contestant’s financial agent on the leadership campaign return for that contest and shall, in accordance with generally accepted auditing standards, make any examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the financial records on which it is based. 2014, c. 12, s. 86
315 (1) Paragraphs 478.85(1)(a) and (b) of the Act
are replaced by the following: (a) sets out the following: (i) the amount of any travel and living expenses paid by the contestant and details of those expenses, and (ii) the amount of any litigation expenses and personal expenses paid by the contestant, details of those expenses and an indication of which of them were paid other than from the bank account referred to in subsection 478.72(1) and the source of the funds used to pay them; or (b) declares that the contestant did not pay for any travel and living expenses, litigation expenses or personal expenses. (2) Section 478.85 of the Act is amended by adding
the following after subsection (1):
Supporting documents (1.1) Together with the statement referred to in paragraph (1)(a), the leadership contestant shall send their financial agent documents evidencing the payment of the expenses referred to in the statement. (3) Section 478.85 of the Act is amended by adding the following after subsection (2):
Subsequent payments — litigation expenses (3) If, after having sent their financial agent the statement referred to in subsection (1), a leadership
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contestant pays a litigation expense other than from the bank account referred to in subsection 478.72(1), the contestant shall, as soon as feasible after paying it, (a) notify their financial agent of the payment; (b) inform their financial agent of the amount of the expense, the details of the expense and the source of the funds used to pay it; and (c) send their financial agent documents evidencing payment of the expense. 316 The Act is amended by adding the following after section 478.92:
Prohibition — false or misleading declaration 478.921 No leadership contestant shall send to their financial agent a declaration referred to in paragraph 478.8(1)(d) that they know or ought reasonably to know is false or misleading. 2014, c. 12, s. 86
317 Section 478.93 of the Act is replaced by the
following: Prohibition — false, misleading or incomplete document 478.93 No financial agent of a leadership contestant shall provide the Chief Electoral Officer with a document referred to in subsection 478.8(1), (10), (11), (12) or (15) that (a) the financial agent knows or ought reasonably to
know contains a material statement that is false or misleading; or (b) in the case of a document referred to in paragraph
478.8(1)(a), does not substantially set out the information required under subsection 478.8(2) and, in the case of a document referred to in subsection 478.8(10), (11), (12) or (15), does not substantially set out the information required under that subsection. 318 The Act is amended by adding the following after section 478.93:
Payment of Audit Expenses Certificate 478.931 (1) On receipt of the documents referred to in
subsection 478.8(1), including the auditor’s report, and a copy of the auditor’s invoice for the report, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the greater of
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(a) the amount of the expenses incurred for the audit,
up to a maximum of the lesser of 3% of the leadership contestant’s leadership contest expenses and $1,500, and (b) $250.
Payment (2) On receipt of the certificate, the Receiver General shall pay the amount set out in it to the auditor out of the Consolidated Revenue Fund.
Inflation adjustment factor (3) The $1,500 amount set out in paragraph (1)(a) and
the $250 amount set out in paragraph (1)(b) shall be multiplied by the inflation adjustment factor referred to in section 384 that is in effect on the day on which the leadership contest ends. 2014, c. 12, s. 86
319 Section 478.94 of the Act is replaced by the
following: Surplus of leadership campaign funds 478.94 (1) The surplus amount of leadership campaign
funds that a leadership contestant receives for a leadership contest is the amount by which the sum of the following is more than the sum of the contestant’s leadership campaign expenses paid from the bank account referred to in subsection 478.72(1) and any transfers referred to in paragraph 364(5)(b): (a) contributions accepted by the leadership campaign agents on behalf of the contestant; (b) money received from the sale referred to in subsection (2); (c) amounts referred to in subsection 365(3); and (d) any other amounts received by the contestant for
their leadership campaign that are required to be deposited into the bank account referred to in subsection 478.72(1) and are not repayable. Sale of capital assets (2) Before the surplus amount of leadership campaign funds is disposed of in accordance with sections 478.95 and 478.96, a leadership contestant’s financial agent shall sell, at their fair market value, any capital assets whose acquisition constitutes a leadership campaign expense.
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320 (1) Subsections 479(2) and (3) of the Act are
replaced by the following: Duty to maintain order (2) Every election officer is responsible for maintaining
order during voting hours at any place where voting takes place in accordance with Part 9 or 10.
Order to leave (3) In performing his or her duty under subsection (1) or (2), an election officer may order a person to leave the returning officer’s office or other place where the vote is taking place if the person is committing — or the officer believes on reasonable grounds that the person has committed — in the office or place an offence under this Act, any other Act of Parliament or any regulation made under any other Act of Parliament that threatens the maintenance of order. (2) Subsections 479(5) to (7) of the Act are replaced by the following: Removal of material (7) If a returning officer or other election officer believes
on reasonable grounds that a person has contravened paragraph 166(1)(a) or (b), the officer may cause any material that they believe on reasonable grounds was used in contravention of that paragraph to be removed from, in the case of a returning officer, his or her office or, in the case of any other election officer, the polling station.
(3) Subsection 479(8) of the English version of the
Act is replaced by the following: Peace officer protection (8) Every election officer has, while exercising their powers or performing their duties under this section, all the protection that a peace officer has by law. 321 Subsection 480(1) of the Act is replaced by
the following: Obstruction, etc., of electoral process 480 (1) Every person is guilty of an offence who, with
the intention of delaying or obstructing the electoral process, contravenes this Act, otherwise than by committing an offence under subsection (2) or section 480.1, 481, 482 or 482.1 or contravening a provision referred to in any of sections 484 to 499.
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2014, c. 12, s. 88
322 Section 480.1 of the Act is renumbered as
subsection 480.1(1) and is amended by adding the following: Exception (2) A person does not commit an offence under subsection (1) if they establish that the representation was manifestly for the purpose of parody or satire. 323 Sections 481 and 482 of the Act are replaced
by the following: Misleading publications 481 (1) Every person or entity is guilty of an offence
that, during an election period, distributes, transmits or publishes any material, regardless of its form, that purports to be made, distributed, transmitted or published by or under the authority of the Chief Electoral Officer, or a returning officer, political party, candidate or prospective candidate if (a) the person or entity was not authorized by the
Chief Electoral Officer or that returning officer, political party, candidate or prospective candidate to distribute, transmit or publish it; and (b) the person or entity distributes, transmits or publishes it with the intent of misleading the public into believing that it was made, distributed, transmitted or published by or under the authority of the Chief Electoral Officer, or that returning officer, political party, candidate or prospective candidate.
Factors (2) In determining whether a person or entity has committed an offence under subsection (1) the court may consider whether the material included the use of (a) a name, logo, social media account identifier, username or domain name that is distinctive and commonly associated with the Chief Electoral Officer, a returning officer, or the political party, candidate or prospective candidate, as the case may be; or (b) the name, voice, image or signature of the Chief Electoral Officer, a returning officer, or the candidate or prospective candidate or of a public figure who is associated with the political party.
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Exception — parody or satire (3) A person or entity does not commit an offence under
subsection (1) if they establish that the material was manifestly distributed, transmitted or published for the purpose of parody or satire. Unauthorized use of computer 482 (1) Every person or entity is guilty of an offence that, fraudulently, and with the intention of affecting the results of an election, (a) by means of an electro-magnetic, acoustic, mechanical or other device, intercepts or causes to be intercepted, directly or indirectly, any function of a computer system; (b) uses or causes to be used, directly or indirectly, a computer system with intent to (i) commit an offence under paragraph (a), (ii) destroy or alter computer data, (iii) render computer data meaningless, useless or ineffective, (iv) obstruct, interrupt or interfere with the lawful
use of computer data, or (v) obstruct, interrupt or interfere with a person or entity in the lawful use of computer data or deny access to computer data to a person or entity that is entitled to access to it; (c) uses, possesses or traffics in, or permits another
person or entity to have access to, a computer password that would enable a person or entity to commit an offence under paragraph (a) or (b); or (d) attempts to commit any offence referred to in paragraphs (a) to (c).
Words and expressions (2) Words and expressions used in subsection (1) have
the same meaning as in subsection 342.1(2) of the Criminal Code. 324 Section 483 of the Act and the heading before it are repealed. 325 (1) Subsection 484(1) of the French version of the Act is replaced by the following:
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Responsabilité stricte — déclaration sommaire 484 (1) Commet une infraction l’ancien fonctionnaire électoral qui contrevient à l’alinéa 43c) (défaut de remettre des documents électoraux et du matériel électoral). (2) Subsection 484(2) of the Act is amended by striking out “or” at the end of paragraph (a) and by adding the following after paragraph (a): (a.1) being an election officer, knowingly contravenes section 39 (failure to exercise or perform the powers or duties assigned by a returning officer in accordance with the Chief Electoral Officer’s instructions); or (3) Paragraph 484(3)(b) of the Act is replaced by the following: (b) knowingly contravenes subsection 23(2) (communication of information or use of personal information for unauthorized purpose); (4) Paragraph 484(3)(e) of the Act is replaced by
the following: (e) contravenes paragraph 43(a) (obstruction of election officer) or knowingly contravenes paragraph 43(b) (impersonation of election officer); or (5) Paragraph 484(3)(f) of the French version of the Act is replaced by the following: f) l’ancien fonctionnaire électoral qui contrevient sciemment à l’alinéa 43c) (défaut de remettre des documents électoraux et du matériel électoral). 326 Section 485 of the Act and the heading before it are replaced by the following:
Offences under Part 4 (Register of Electors and Register of Future Electors) Offences requiring intent — summary conviction 485 (1) Every person who contravenes paragraph 56(e) or (e.1) (unauthorized use of personal information recorded in Register of Electors or Register of Future Electors) is guilty of an offence.
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Offences requiring intent — dual procedure (2) Every person who contravenes any of paragraphs
56(a) to (d) (forbidden acts re Register of Electors or Register of Future Electors) is guilty of an offence.
2006, c. 9, s. 56(2)(F)
327 (1) Paragraphs 486(3)(c) and (d) of the Act are replaced by the following: (c) contravenes subsection 91(1) (making or publishing false statement to affect election results); or (d) knowingly contravenes section 92 (publishing false statement of withdrawal of candidate).
(2) Section 486 of the Act is amended by adding the following after subsection (3):
Offences requiring intent — dual procedure (4) Every entity is guilty of an offence that (a) contravenes subsection 91(1) (making or publishing false statement to affect election results); or (b) knowingly contravenes section 92 (publishing false statement of candidate’s withdrawal).
2007, c. 21, s. 38(1); 2014, c. 12, s. 93(1) and (2)
328 (1) Paragraphs 489(2)(a) to (b) of the Act are
repealed. 2014, c. 12, s. 93(3)
(2) Paragraphs 489(2)(d) and (e) of the Act are repealed. (3) Subsection 489(3) of the Act is amended by adding “or” at the end of paragraph (a) and by repealing paragraph (b). (4) Paragraphs 489(3)(c) to (g) of the Act are repealed. 2014, c. 12, s. 94
329 Paragraphs 490(a.1) to (c) of the Act are replaced by the following: (a.1) being an election officer, knowingly contravenes subsection 174(1) (failure to permit person to vote); (b) being an election officer, knowingly contravenes subsection 174(2) (failure to record vote);
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(c) being an election officer, contravenes any of subsections 175(1) to (3) and (5) (failure to take required measures with respect to advance polling) or subsection 176(3) (failure to cross names off list of electors) with the intention of causing the reception of a vote that should not have been cast or the non-reception of a vote that should have been cast; or (d) being a returning officer, contravenes subsection 176(2) (failure to cross names off list of electors) with the intention of causing the reception of a vote that should not have been cast or the non-reception of a vote that should have been cast.
2014, c. 12, s. 94.1
330 (1) Subsection 491(2) of the Act is repealed. (2) Paragraphs 491(3)(a) to (e) of the Act are replaced by the following: (a) being a unit election officer, contravenes any of
section 212, subsections 213(1) and (4) and 214(1) or, being an election officer, contravenes section 257 or subsection 258(3) (failure to perform duties with respect to receipt of vote) with the intention of causing the reception of a vote that should not have been cast or the non-reception of a vote that should have been cast; (b) being an election officer, contravenes any of subsections 267(1) and (2), section 268 and subsections 269(1) and (2) (failure to perform duties re counting of the vote) with the intention of causing the reception of a vote that should not have been cast or the non-reception of a vote that should have been cast; or (c) being an election officer, contravenes any of subsection 276(1), section 277, subsections 278(1) and (3) and section 279 (failure to perform duties re counting of the vote) with the intention of causing the reception of a vote that should not have been cast or the non-reception of a vote that should have been cast.
331 The Act is amended by adding the following after section 491:
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Offences under Part 11. 1 (Prohibitions in relation to Voting) Offences requiring intent — summary conviction 491.1 Every person is guilty of an offence who (a) contravenes subsection 281.6(2) (attempting to obtain information about elector’s vote); (b) knowingly contravenes any of 281.6(3)(a) to (c) (secrecy at the poll);
paragraphs
(c) knowingly contravenes subsection 281.6(4) (secrecy — marked ballot); (d) knowingly contravenes paragraph 281.7(1)(c) (ballots); (e) knowingly contravenes paragraph (photograph or video of marked ballot);
281.8(1)(a)
(f) knowingly
281.8(1)(b)
contravenes (copy of marked ballot);
paragraph
(g) knowingly contravenes paragraph 281.8(1)(c) (distribution of photograph, video or copy of marked ballot); (h) knowingly contravenes paragraph 281.9(a) or (b) (false statement); (i) contravenes subsection 282(1) (person who assists elector — limit); (j) contravenes subsection 282.1(1) (vouching for
more than one person); (k) knowingly
contravenes any of paragraphs 282.1(2)(a) to (c) (vouching for person contrary to that paragraph); (l) contravenes subsection 282.1(3) (vouchee acting as voucher); or (m) knowingly contravenes section 282.5 (interfering with marking of ballot).
Offences requiring intent — dual procedure 491.2 (1) Every person is guilty of an offence who (a) being the Chief Electoral Officer, knowingly contravenes section 281.1 (voting by Chief Electoral Officer);
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(b) contravenes section 281.2 (inducing or attempting
to induce Chief Electoral Officer to vote); (c) contravenes paragraph 281.3(a) (voting when not
qualified); (d) contravenes paragraph 281.3(b) (inducing or attempting to induce a person not qualified to vote, to vote); (e) contravenes paragraph 281.4(a) (voting when not
ordinarily resident in electoral district); (f) contravenes paragraph 281.4(b) (inducing or attempting to induce a person who is not ordinarily resident in electoral district to vote); (g) knowingly contravenes subsection 281.5(1) or (2)
(voting more than once); (h) knowingly contravenes subsection 281.6(1) (failure
to maintain secrecy); (i) contravenes subsection 281.6(5) (secrecy — counting of the votes); (j) knowingly
contravenes any of 281.7(1)(a), (b) and (d) to (i) (ballots);
paragraphs
(k) being an election officer, contravenes paragraph
281.7(2)(a) or (b) (ballots — election officer); (l) being a unit election officer, contravenes subsection 281.7(3) (special ballots — unit election officer); (m) contravenes subsection 282(2) (person who assists elector — secrecy); (n) knowingly contravenes section 282.2 (influencing
electors); (o) being an election officer, unit election officer or
member of the staff of a returning officer, knowingly contravenes section 282.3 (influencing electors); (p) contravenes subsection 282.4(1) (undue influence by foreigners); (q) knowingly contravenes subsection 282.4(4) (collusion); (r) knowingly contravenes subsection 282.4(5) (selling
advertising space); (s) knowingly contravenes section 282.6 (preventing elector from voting);
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(t) knowingly contravenes subsection 282.7(1) (offering bribe); (u) knowingly contravenes subsection 282.7(2) (accepting bribe); or (v) knowingly contravenes paragraph 282.8(a) or (b)
(intimidation, etc.).
Offence requiring intent — dual procedure (2) Every entity is guilty of an offence that (a) contravenes subsection 282.4(1) (undue influence by foreigners); (b) knowingly contravenes subsection 282.4(4) (collusion); or (c) knowingly contravenes subsection 282.4(5) (selling advertising space). 332 Paragraph 492(2)(a) of the Act is replaced by the following: (a) being an election officer, contravenes any of sections 283 to 288 (failure to perform duties re counting of the vote) with the intention of causing the reception of a vote that should not have been cast or the non-reception of a vote that should have been cast; or 333 (1) Paragraph 495(1)(b) of the Act is replaced by the following: (a.1) being the owner or operator of an online platform, contravenes subsection 325.1(2) or (4) (failure to publish registry of partisan advertising messages and election advertising messages for required publication period) or subsection 325.1(5) (failure to keep information for required period); (a.2) being a registered party, eligible party, registered association, nomination contestant, potential candidate, candidate or third party that is required to register under subsection 349.6(1) or 353(1), contravenes section 325.2 (failure to provide information about self); (b) contravenes subsection 326(1) or (2) (failure to provide election survey information) or (2.1) (failure to ensure sponsor of election survey notified of date of
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transmission of election survey results) or, being a sponsor of an election survey, contravenes subsection 326(3) (failure to ensure report on election survey results is published); or (2) Subsection 495(3) of the Act is repealed. (3) Paragraph 495(4)(a) of the Act is replaced by the following: (a) being the owner or operator of an online platform,
knowingly contravenes subsection 325.1(2) or (4) (failure to publish registry of partisan advertising messages and election advertising messages for required publication period) or subsection 325.1(5) (failure to keep information for required period); (a.1) knowingly contravenes subsection 326(1) or (2)
(failure to provide election survey information) or (2.1) (failure to ensure sponsor of election survey notified of date of transmission of election survey results) or, being a sponsor of an election survey, knowingly contravenes subsection 326(3) (failure to ensure report on election survey results is published);
(4) Subsection 495(5) of the Act is replaced by the following:
Offences requiring intent — dual procedure (5) Every person is guilty of an offence who (a) knowingly contravenes subsection 323(1) (conducting election advertising during blackout period); (a.1) being a registered party, eligible party, registered association, nomination contestant, potential candidate, candidate or third party that is required to register under subsection 349.6(1) or 353(1), knowingly contravenes section 325.2 (failure to provide information about self); or (b) knowingly contravenes subsection 328(1) (causing
transmission of election survey results during blackout period). 334 Subsection 495.1(1) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):
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(c) paragraph 348.16(c) (obligation to keep list of telephone numbers called). 2014, c. 12, s. 96
335 Paragraphs 495.2(1)(a) and (b) of the Act are
replaced by the following: (a) paragraph 348.17(a) or 348.19(a) (obligation to
keep scripts); (b) paragraph 348.17(b) or 348.18(a) (obligation to keep recordings); or (c) paragraph 348.17(c), 348.18(b) or 348.19(b) (obligation to keep list of telephone numbers called). 336 The heading before section 496 of the Act is
replaced by the following:
Offences under Part 17 (Third Party Advertising, Partisan Activities and Election Surveys) Offences under Division 0.1 of Part 17 (Prohibition on Use of Foreign Funds by Third Parties) Strict liability offences — summary conviction 495.21 (1) Every third party is guilty of an offence who
contravenes (a) section 349.02 (use of foreign contributions); or (b) paragraph 349.03(a) (circumventing prohibition)
or 349.03(b) (colluding to circumvent prohibition).
Offences requiring intent — dual procedure (2) Every third party who knowingly contravenes any
provision referred to in subsection (1) is guilty of an offence.
Offences under Division 1 of Part 17 (Partisan Activities, Partisan Advertising and Election Surveys During Preelection Period) Strict liability offences — summary conviction 495.3 (1) Every person is guilty of an offence who, being a third party, contravenes (a) any of subsections 349.1(1) to (3) (exceeding preelection period expenses limits);
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(b) section 349.4 (foreign third party incurring preelection period expenses); (c) section 349.5 (failure to identify self in advertising); (d) subsection 349.6(1) (failure to register); (e) section 349.7 (failure to appoint financial agent) or
subsection 349.8(1) (failure to appoint auditor); (f) subsection 349.91(1) or 349.92(1) (failure to file interim third-party expenses return) or 349.91(10) (failure to provide documents evidencing expenses on request); (g) paragraph 349.93(b) (filing interim third-party expenses return that is substantially incomplete); or (h) section 349.94 (use of anonymous contributions).
Offences requiring intent — dual procedure (2) Every person is guilty of an offence who (a) being a third party, knowingly contravenes any of subsections 349.1(1) to (3) or section 349.2 (exceeding or circumventing pre-election period expenses limits); (b) being a third party or registered party, knowingly contravenes subsection 349.3(1) (colluding to influence third party); (c) being a third party or potential candidate, knowingly contravenes subsection 349.3(2) (colluding to influence third party); (d) being a third party or official agent of a potential
candidate, knowingly contravenes subsection 349.3(3) (colluding to influence third party); (e) being a third party, knowingly contravenes section
349.4 (foreign third party incurring pre-election period expenses); (f) being a third party, knowingly contravenes subsection 349.6(1) (failure to register); (g) knowingly contravenes subsection 349.7(2) or 349.8(3) (ineligible person acting as financial agent or auditor); (h) being a third party, knowingly contravenes subsection 349.91(1) or 349.92(1) (failure to file interim thirdparty expenses return); or (i) being a third party, contravenes 349.93(a) or knowingly contravenes
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349.93(b) (filing interim third-party expenses return that contains false or misleading information or one that is incomplete).
Offences under Division 2 of Part 17 (Partisan Activities, Election Advertising and Election Surveys During Election Period) 2014, c. 12, s. 97(1) and (1.1)
337 (1) Paragraphs 496(1)(a) to (b) of the Act are
replaced by the following: (a) any of subsections 350(1) to (4) (exceeding election period expenses limits); (a.1) section 351.1 (foreign third party incurring election period expenses); (b) section 352 (failure to identify self in advertising); (2) Subsection 496(1) of the Act is amended by replacing paragraphs (e) and (f) with the following: (d.1) subsection 357.01(1) or 357.02(1) (failure to file interim third-party expenses return) or 357.01(10) (failure to provide documents evidencing expenses on request); (d.2) paragraph 357.03(b) (filing interim third-party
expenses return that is substantially incomplete); or (e) section 357.1 (use of anonymous contributions). 2014, c. 12, s. 97(2) and (3)
(3) Subsection 496(2) of the Act is replaced by the following:
Offences requiring intent — dual procedure (2) Every person is guilty of an offence who (a) being a third party, knowingly contravenes any of subsections 350(1) to (4) or section 351 (exceeding or circumventing election period expenses limits); (b) being a third party or registered party, knowingly
contravenes subsection 351.01(1) (colluding to influence third party); (c) being a third party or candidate, knowingly contravenes subsection 351.01(2) (colluding to influence third party); (d) being a third party or official agent of a candidate, knowingly contravenes subsection 351.01(3) (colluding to influence third party);
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(e) being a third party, knowingly contravenes section
351.1 (foreign third party incurring election period expenses); (f) being a third party, knowingly contravenes subsection 353(1) (failure to register); (g) knowingly contravenes subsection 354(2) or 355(3) (ineligible person acting as financial agent or auditor); or (h) being a third party, knowingly contravenes subsection 357.01(1) or 357.02(1) (failure to file interim thirdparty expenses return); or (i) being a third party, contravenes paragraph 357.03(a) or knowingly contravenes paragraph 357.03(b) (filing interim third-party expenses return that contains false or misleading information or one that is incomplete). 338 The Act is amended by adding the following after section 496:
Offences under Division 3 of Part 17 (Third Parties’ Bank Accounts, Registry of Third Parties and Third-Party Expenses Returns) Strict liability offences — summary conviction 496.1 (1) Every person is guilty of an offence who, being a third party, contravenes (a) section 358.1 (failure to satisfy bank account requirements); (b) subsection 359(1) (failure to file third-party expenses return) or 359(9) (failure to provide documents evidencing expenses on request); (c) paragraph 359.1(b) (filing third-party expenses return that is substantially incomplete); (d) subsection 361(3) (failure to provide corrected or revised return within specified period); or (e) subsection 361.2(3) (failure to provide corrected or revised return within 30-day period or any extension of that period).
Offences requiring intent — dual procedure (2) Every person is guilty of an offence who, being a third
party, (a) knowingly contravenes subsection 359(1) (failure
to file third-party expenses return);
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(b) contravenes paragraph 359.1(a) or knowingly contravenes paragraph 359.1(b) (filing third-party expenses return that contains false or misleading information or one that is incomplete); (c) knowingly contravenes subsection 361(3) (failure to provide corrected or revised return within specified period); or (d) knowingly contravenes subsection 361.2(3) (failure
to provide corrected or revised return within 30-day period or any extension of that period). 339 (1) Subsection 497(1) of the Act is amended
by adding the following after paragraph (b): (b.1) being a person or entity, contravenes subsection
364(9) (paying convention fees while ineligible);
2014, c. 12, s. 99
(2) Paragraph 497(2)(g) of the Act is replaced by
the following: (g) being a person entitled to accept contributions under this Act, knowingly contravenes subsection 368(3) (accepting excessive contribution); 2014, c. 12, s. 99
340 (1) Paragraph 497.1(1)(h) of the Act is replaced by the following: (g.1) being a chief agent, contravenes subsection
429.2(1) (exceeding partisan advertising expenses limit); (g.2) being a registered party, contravenes subsection 429.2(2) (circumventing partisan advertising expenses limit); (g.3) being a third party, contravenes subsection
429.2(3) (colluding to circumvent partisan advertising expenses limit); (g.4) being a registered party or a person acting on behalf of a registered party, contravenes section 429.3 (failure to indicate authority for partisan advertising); (h) being a chief agent, contravenes subsection 431(1) (exceeding election expenses limit); (h.1) being a third party, contravenes subsection
431(2) (colluding to circumvent election expenses limit);
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2014, c. 12, s. 99
(2) Paragraph 497.1(3)(f) of the Act is replaced by the following: (f) contravenes subsection 408(5) (making false or
misleading declaration); (3) Subsection 497.1(3) of the Act is amended by adding the following after paragraph (h): (h.1) being a registered agent other than the chief
agent, knowingly contravenes subsection 426(2.1) (failure to obtain written authorization to incur registered party’s expenses or incurring them contrary to authorization); (h.2) being a chief agent, knowingly contravenes subsection 429.2(1) (exceeding partisan advertising expenses limit); (h.3) being a registered party, knowingly contravenes subsection 429.2(2) (circumventing partisan advertising expenses limit); (h.4) being a third party, knowingly contravenes subsection 429.2(3) (colluding to circumvent partisan advertising expenses limit); 2014, c. 12, s. 99
341 (1) Paragraph 497.2(1)(b) of the Act is replaced by the following: (a.1) being an electoral district association of a registered party, contravenes subsection 449.1(1) (incurring certain partisan advertising expenses or, during a pre-election period, transmitting certain partisan advertising messages); (a.2) being a registered association, contravenes section 449.2 (failure to indicate authority for partisan advertising); (b) being an electoral district association of a registered party, contravenes subsection 450(1) (incurring election expenses); 2014, c. 12, s. 99
(2) Paragraph 497.2(3)(b) of the Act is replaced by
the following: (a.1) being an electoral district association of a registered party, knowingly contravenes subsection 449.1(1) (incurring certain partisan advertising expenses or, during a pre-election period, transmitting certain partisan advertising messages);
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(b) being an electoral district association of a registered party, knowingly contravenes subsection 450(1) (incurring election expenses); 2014, c. 12, s. 99
342 (1) Paragraph 497.3(1)(f) of the Act is replaced by the following: (f) being a nomination contestant or the financial agent of one, contravenes subsection 476.68(1) (exceeding nomination contest expenses limit); (2) Subsection 497.3(1) of the Act is amended by adding the following after paragraph (p): (p.1) being a nomination contestant, contravenes subsection 476.82(1) or (3) (failure to send written statement or advise financial agent); 2014, c. 12, s. 99
(3) Paragraphs 497.3(2)(f) to (h) of the Act are replaced by the following: (f) being a person or entity, knowingly contravenes subsection 476.66(4), (5) or (6) (paying or incurring nomination campaign expenses while ineligible); (g) being a nomination contestant or the financial agent of one, knowingly contravenes subsection 476.68(1) (exceeding nomination contest expenses limit); (h) being a person or entity, contravenes subsection 476.68(2) (circumventing nomination contest expenses limit); (4) Subsection 497.3(2) of the Act is amended by adding the following after paragraph (p): (p.1) being a nomination contestant, knowingly contravenes subsection 476.82(1) or (3) (failure to send written statement or advise financial agent);
2014, c. 12, s. 99
(5) Paragraph 497.3(2)(s) of the Act is replaced by
the following: (r.1) being a nomination contestant, contravenes section 476.891 (sending false or misleading declaration); (s) being the financial agent of a nomination contestant, contravenes paragraph 476.9(a) or knowingly
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contravenes paragraph 476.9(b) (providing document that contains false or misleading information or that is substantially incomplete); or
2014, c. 12, s. 99
343 (1) Paragraphs 497.4(1)(e) and (f) of the Act
are replaced by the following: (e) being a candidate, an official agent or a person authorized under paragraph 477.55(c), contravenes subsection 477.52(1) (exceeding election expenses limit) or, being a candidate, an official agent, a person authorized under paragraph 477.55(c) or a third party, contravenes subsection 477.52(2) (colluding to circumvent election expenses limit); (f) being a candidate or an official agent, contravenes subsection 477.54(1) or (2) (failure to pay recoverable claim within three years or paying without authorization); (2) Subsection 497.4(1) of the Act is amended by adding the following after paragraph (m): (m.1) being a candidate, contravenes subsection
477.64(1) or (3) (failure to send written statement or advise official agent); 2014, c. 12, s. 99
(3) Paragraphs 497.4(2)(d) to (f) of the Act are replaced by the following: (d) being a person or entity other than an official agent, knowingly contravenes subsection 477.47(4) (paying electoral campaign expenses); (d.1) being a person or entity other than a candidate, an official agent or a person authorized under paragraph 477.55(c), knowingly contravenes subsection 477.47(5) (incurring electoral campaign expenses); (d.2) being a candidate, knowingly contravenes subsection 477.47(5.1) (failure to obtain written authorization to incur election expense or incurring it contrary to authorization); (e) being a person or entity other than a candidate or official agent, knowingly contravenes subsection 477.47(6) (paying certain expenses); (4) Subsection 497.4(2) of the Act is amended by adding the following after paragraph (h):
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(h.1) being a person authorized under paragraph
477.55(c), knowingly contravenes subsection 477.551 (entering into contract in relation to electoral campaign without authorization); (5) Subsection 497.4(2) of the Act is amended by adding the following after paragraph (o): (o.1) being a candidate, knowingly contravenes subsection 477.64(1) or (3) (failure to send written statement or advise official agent); (6) Subsection 497.4(2) of the Act is amended by adding the following after paragraph (q): (q.1) being a candidate, contravenes section 477.711 (sending false or misleading declaration); 344 (1) Subsection 497.5(1) of the Act is amended
by adding the following after paragraph (p): (p.1) being a leadership contestant, contravenes subsection 478.85(1) or (3) (failure to send written statement or advise financial agent); 2014, c. 12, s. 99
(2) Paragraph 497.5(1)(s) of the Act is replaced by
the following: (s) being the financial agent of a leadership contestant, contravenes paragraph 478.93(b) (providing document that is substantially incomplete); or 2014, c. 12, s. 99
(3) Paragraph 497.5(2)(j) of the Act is replaced by
the following: (j) being a person or entity, knowingly contravenes
subsection 478.73(6) (paying certain expenses of leadership contestant while ineligible); (4) Subsection 497.5(2) of the Act is amended by adding the following after paragraph (r): (r.1) being a leadership contestant, knowingly contravenes subsection 478.85(1) or (3) (failure to send written statement or advise financial agent);
2014, c. 12, s. 99
(5) Paragraph 497.5(2)(u) of the Act is replaced by the following:
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(t.1) being a leadership contestant, contravenes section 478.921 (sending false or misleading declaration); (u) being the financial agent of a leadership contestant, contravenes paragraph 478.93(a) or knowingly contravenes paragraph 478.93(b) (providing document that contains false or misleading information or that is substantially incomplete); or 344.1 Section 498 of the Act is replaced by the following:
Strict liability offence — summary conviction 498 (1) Every chief agent of a registered party is guilty of an offence who fails to comply with a requirement of the Commissioner under section 510.001.
Offence requiring intent — dual procedure (2) Every person is guilty of an offence who (a) knowingly contravenes subsection 479(4) (refusal to obey order to leave office or place); or (b) being the chief agent of a registered party, knowingly fails to comply with a requirement of the Commissioner under section 510.001. 345 Paragraph 499(2)(a) of the Act is replaced by
the following: (a) knowingly contravenes subsection 549(3) (making false declaration in solemn declaration or affidavit) or 549(4) (compelling or inducing false declaration); or
2014, c. 12, s. 100(2)
346 (1) Subsections 500(1) and (2) of the Act are
replaced by the following: Punishment — strict liability offences 500 (1) Every person who is guilty of an offence under any of subsections 484(1), 489(1), 491(1), 492(1), 495(1), 495.1(1), 495.2(1), 495.21(1), 495.3(1), 496(1), 496.1(1), 497(1), 497.1(1), 497.2(1), 497.3(1), 497.4(1), 497.5(1), 498(1) and 499(1) is liable on summary conviction to a fine of not more than $2,000 or to imprisonment for a term of not more than three months, or to both.
Punishment — offences requiring intent (summary conviction) (2) Every person who is guilty of an offence under any of
subsections 484(2) and 486(2), paragraph 487(1)(a), subsections 488(1) and 489(2), sections 491.1 and 493 and
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subsections 495(2) and (3), 497.1(2) and 497.2(2) is liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both.
2014, c. 12, s. 100(3)
(2) The portion of subsection 500(5) of the Act before paragraph (a) is replaced by the following:
Punishment — offences requiring intent (dual procedure) (5) Every person who is guilty of an offence under any of
subsections 480(1) and (2), 480.1(1), 481(1) and 482(1), section 482.1, subsections 484(3), 485(2), 486(3) and (4), 487(2), 488(2) and 489(3), section 490, subsection 491(3), section 491.2, subsection 492(2), section 494, subsections 495(5), 495.1(2), 495.2(2), 495.21(2), 495.3(2), 496(2), 496.1(2), 497(2), 497.1(3), 497.2(3), 497.3(2), 497.4(2), 497.5(2), 498(2) and 499(2) is liable
(3) Subsection 500(6) of the Act is replaced by the following:
Additional punishment — third parties (5.1) Every third party that is guilty of an offence under paragraph 495.21(1)(a) or (b) or subsection 495.21(2) is, in addition to the punishment provided under subsection (1) or (5), liable to a fine of up to five times the amount of the funds whose source was a foreign entity that were used, or the amount of the funds that were used to circumvent the prohibition on using funds whose source is a foreign entity.
Additional punishment — third parties (5.2) Every third party that is guilty of an offence under paragraph 495.3(1)(a) or (2)(a) is, in addition to the punishment provided under subsection (1) or (5), liable to a fine of up to five times the amount by which the third party exceeded the pre-election period expenses limit in question.
Additional punishment — third parties (6) Every third party that is guilty of an offence under
paragraph 496(1)(a) or (2)(a) is, in addition to the punishment provided under subsection (1) or (5), liable to a fine of up to five times the amount by which the third party exceeded the election period expenses limit in question.
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347 (1) Paragraph 502(1)(e) of the Act is replaced by the following: (e) being a candidate, contravenes subsection 549(3) (making false declaration in solemn declaration or affidavit) or 549(4) (compelling or inducing false declaration); or (2) Paragraph 502(2)(a) of the Act is repealed. (3) Paragraph 502(2)(c) of the Act is replaced by the following: (c) being a candidate or an official agent of a candidate, knowingly contravenes paragraph 43(b) (impersonation of election officer); (4) Paragraph 502(2)(h) of the Act is replaced by
the following: (g.1) contravenes section 281.5 (only one vote); (g.2) contravenes paragraph 281.7(1)(a) (request or
apply for a ballot or special ballot under false name); (h) being a candidate or an official agent of a candidate, commits an offence under subsection 282.7(1) (offering bribe);
2014, c. 12, s. 102(3)
(5) Paragraph 502(2)(h.1) of the Act is replaced by
the following: (h.1) being a candidate or an official agent of a candidate, commits an offence under subsection 480.1(1) (impersonation); or (6) Subsection 502(2) of the Act is amended by striking out “or” at the end of paragraph (h.2) and by repealing paragraph (i). 2003, c. 19, s. 59(1) and (2); 2014, c. 12, s. 103
348 Section 503 of the Act is replaced by the following: Deregistered parties 503 (1) A political party that is deregistered during a
pre-election period does not commit an offence under paragraph 495.3(1)(a) or (2)(a) if, before the deregistration, its partisan activity expenses, partisan advertising expenses and election survey expenses exceeded any maximum amount set out in section 349.1.
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Prior expenses applied against spending limit (1.1) If subsection (1) applies, then partisan activity expenses, partisan advertising expenses and election survey expenses incurred before the deregistration shall be applied against any maximum amount set out in section 349.1 and, if the limit is exceeded, the political party shall not incur any additional partisan activity expenses, partisan advertising expenses or election survey expenses.
Deregistered parties (1.2) A political party that is deregistered during an election period does not commit an offence under paragraph 496(1)(a) or (2)(a) if, before the deregistration, its partisan activity expenses, election advertising expenses and election survey expenses exceeded any maximum amount set out in section 350.
Eligible party (2) An eligible party that does not become a registered
party during the election period of a general election does not commit an offence under paragraph 496(1)(a) or (2)(a) if its partisan activity expenses, election advertising expenses and election survey expenses, as of the day that it is informed under subsection 390(4) that it has not been registered, exceed any maximum amount set out in section 350. Prior expenses applied against spending limit (3) If subsection (1.2) or (2) applies, then partisan activity expenses, election advertising expenses and election survey expenses incurred before the deregistration or before the day referred to in subsection (2), as the case may be, shall be applied against any maximum amount set out in section 350 and, if the maximum amount is exceeded, the party shall not incur any additional partisan activity expenses, election advertising expenses or election survey expenses. 2014, c. 12, s. 104
349 Section 505 of the Act is replaced by the following: Prosecution of third parties — groups 505 (1) If a third party that is a group commits an offence under paragraph 495(1)(a.2) or 495(5)(a.1) or section 495.21, 495.3, 496 or 496.1, the person who is responsible for the group or its financial agent commits the offence if the person or financial agent authorized, consented to or participated in the act or omission that constitutes the offence.
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Prosecution of third parties — vicarious liability (2) For the purpose of a prosecution brought against a
third party under paragraph 495(1)(a.2) or 495(5)(a.1) or section 495.21, 495.3, 496 or 496.1, the third party is deemed to be a person and any act or omission of the person who signed the application for registration in respect of the third party — or, in the absence of an application, the person who would have signed it — or the third party’s financial agent, within the scope of that person’s or financial agent’s authority, is deemed to be an act or omission of the third party. Prosecution of third parties — groups or corporations ($50,000) (3) If a third party that is a group or corporation commits an offence under paragraph 495.3(1)(d) or 496(1)(c), the third party is liable on conviction to a fine of not more than $50,000 instead of the punishment set out in subsection 500(1). Prosecution of third parties — groups or corporations ($100,000) (4) If a third party that is a group or corporation commits an offence under paragraph 495.3(2)(e) or 496(2)(e), the third party is liable on conviction to a fine of not more than $100,000 instead of the punishment set out in subsection 500(5). 350 The Act is amended by adding the following after section 508:
Violations Violation 508.1 Every person or entity that contravenes section
281.3, 281.4 or 281.5 or a provision of any of Parts 16, 17 and 18 – or that fails to comply with a requirement of the Chief Electoral Officer under any of those Parts, with a provision of a compliance agreement or with a provision of an undertaking that has been accepted by the Commissioner — commits a violation and is liable to an administrative monetary penalty in an amount established in accordance with the provisions of this Act.
Continuing violation 508.2 A violation that is committed or continued on
more than one day constitutes a separate violation in respect of each day on which it is committed or continued. How act or omission may be proceeded with 508.3 If an act or omission may be proceeded with as a violation or as an offence under this Act, proceeding in one manner precludes proceeding in the other.
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Administrative Monetary Penalties Purpose of penalty 508.4 The purpose of an administrative monetary
penalty is to promote compliance with this Act, and not to punish. Maximum amount of penalty 508.5 (1) Subject to subsection (2), the maximum administrative monetary penalty for a violation is $1,500, in the case of an individual, and $5,000, in the case of a corporation or an entity.
Maximum — sections 363 and 367 (2) The maximum administrative monetary penalty for a
violation arising from the contravention of section 363 or 367 is an amount equal to twice the amount that was contributed in contravention of that section, plus (a) $1,500, in the case of an individual who contravenes section 363 or 367; and (b) $5,000, in the case of a corporation or an entity
that contravenes section 363.
Criteria for penalty 508.6 (1) The amount of an administrative monetary penalty is to be determined taking into account (a) the degree of intention or negligence on the part of
the person or entity that committed the violation; (b) the harm done by the violation; (c) whether the person or entity derived any advantage from the violation; (d) whether the person or entity made reasonable efforts to mitigate or reverse the violation’s effects; (e) whether the person or entity has taken steps to avoid committing the violation in the future; (f) whether the person or entity has provided all reasonable assistance to the Commissioner with respect to the violation, including reporting it and providing any relevant information; (g) the person’s or entity’s history of compliance with the provisions of this Act;
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(h) the person’s or entity’s ability to pay the penalty; (i) any aggravating and mitigating circumstances; and (j) any other factor that, in the opinion of the Commissioner, is relevant.
Notice (2) The Commissioner may take into account a factor under paragraph (1)(j) only if a notice that sets out the factor has been published on his or her Internet site. Consultations (3) Before publishing the notice, the Commissioner shall
consult with the Chief Electoral Officer and then (a) consult with the Advisory Committee of Political
Parties established by subsection 21.1(1); and (b) publish on his or her Internet site, for the purpose
of public consultation, a notice that sets out the proposed factor for at least 30 days.
2014, c. 12, s. 108
351 (1) Subsections 509(1) and (2) of the Act are
replaced by the following: Commissioner of Canada Elections 509 (1) The Commissioner of Canada Elections shall be appointed by the Chief Electoral Officer, after consultation with the Director of Public Prosecutions, to hold office during good behaviour for a non-renewable term of 10 years and may be removed by the Chief Electoral Officer for cause.
Remuneration (2) The Commissioner shall be paid the remuneration
that is fixed by the Chief Electoral Officer, after consultation with the Director of Public Prosecutions. 2014, c. 12, ss. 108 and 154
(2) Subsection 509(3) of the Act is amended by
adding “or” at the end of paragraph (b) and by repealing paragraphs (d) and (e). 2014, c. 12, ss. 108 and 157
352 Sections 509.1 and 509.2 of the Act are replaced by the following:
Position within Office of Chief Electoral Officer 509.1 (1) The position of Commissioner of Canada Elections is within the Office of the Chief Electoral Officer.
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Deputy head — Financial Administration Act (2) For the purposes of sections 11 to 13 of the Financial
Administration Act, the Commissioner is the deputy head in relation to the portions of the federal public administration in the Office of the Chief Electoral Officer in which the employees referred to in section 509.3 occupy their positions. Deputy head — Public Service Employment Act (3) For the purposes of the Public Service Employment
Act, the Commissioner is the deputy head in relation to the portions of the federal public administration in the Office of the Chief Electoral Officer in which the employees referred to in section 509.3 occupy their positions.
Duty 509.2 The Commissioner’s duty is to ensure that this Act, other than Division 1.1 of Part 16.1, is complied with and enforced by taking any measure that is provided for in this Act, including by (a) conducting investigations; (b) instituting prosecutions for offences under this Act; (c) entering into compliance agreements; (d) issuing notices of violation that set out an administrative monetary penalty; or (e) accepting undertakings.
Independence 509.21 (1) All decisions made and actions taken by the
Commissioner under any provision of Part 19 are to be made or taken independently of the Chief Electoral Officer. Clarification (2) Nothing in subsection (1) precludes the Commissioner from consulting with the Chief Electoral Officer in respect of any matter if the Commissioner considers it appropriate to do so. Power to take measures 509.22 The Commissioner, if he or she considers it to be
in the public interest, may take any measures, including incurring any expenses, when exercising or performing any of his or her powers, duties and functions under this Part.
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Delegation 509.23 The Commissioner may delegate to any member
of his or her staff, subject to any restrictions or limitations that he or she may specify, any of his or her powers, duties or functions that relate to the issuance of notices of violation or the acceptance of undertakings under this Part. 2014, c. 12, s. 108
353 Section 509.5 of the Act is replaced by the following: Authorization to assist 509.5 The Commissioner may authorize a person employed in the Office of the Chief Electoral Officer to assist the Commissioner in the exercise or performance of any of his or her powers, duties and functions arising from subsections 509.1(2) and (3) and in the exercise of his or her power under section 509.4, subject to the terms and conditions that the Commissioner sets. 2014, c. 12, s. 108
354 The portion of section 509.6 of the Act before
paragraph (a) is replaced by the following:
Amounts to be paid out of C.R.F. 509.6 The following shall be paid out of unappropriated moneys forming part of the Consolidated Revenue Fund on the certificate of the Chief Electoral Officer: 2014, c. 12, s. 108
355 The heading before section 510 of the Act is replaced by the following:
Investigations 2014, c. 12, s. 108
356 Subsection 510(3) of the Act is replaced by
the following: Public officer — Criminal Code (3) For the purposes of Part XV of the Criminal Code,
any person who is charged by the Commissioner with duties relating to the administration or enforcement of this Act is deemed to be a public officer. 357 The Act is amended by adding the following after section 510:
Election expenses return — supporting documents 510.001 In the course of conducting an investigation
under section 510 in response to a complaint, the
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Commissioner may require the chief agent of a registered party to provide by a specified date documents evidencing any expense set out in the party’s election expenses return, including bank statements, deposit slips and cancelled cheques.
Order requiring testimony or written return 510.01 (1) If, on application of the Commissioner or his or her authorized representative, a judge is satisfied by information on oath that there are reasonable grounds to believe that this Act has been contravened or is about to be contravened and that an individual has or is likely to have information that will provide evidence of the contravention, the judge may order the individual to (a) attend as specified in the order and be examined
on oath by the Commissioner or the authorized representative on any matter that is relevant to the contravention before an individual, in sections 510.02 to 510.04 referred to as a “presiding officer”, designated in the order; or (b) make and deliver to the Commissioner or the authorized representative, within the time specified in the order, a written return under oath showing in detail the information that is required by the order.
Date for hearing and notice (2) On receipt of the application, the judge shall fix a date for the hearing of the application and direct that notice of the hearing be given, in the manner that the judge may specify, to the individual against whom the order is sought.
Restriction (3) No order may be made under subsection (1) against an individual who is alleged to have committed, or who is about to commit, the contravention to which the application relates.
When hearing may proceed ex parte (4) A judge may proceed ex parte to hear and determine the application in the absence of the individual against whom the order is sought if (a) the Commissioner or the authorized representative
establishes to the satisfaction of the judge that the disclosure of any information set out in the application would
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(i) compromise the identity of a confidential informant, (ii) compromise the nature and extent of an ongoing investigation, (iii) endanger an individual engaged in particular
intelligence-gathering techniques and thereby prejudice future investigations in which similar techniques would be used, or (iv) prejudice the interests of an innocent individual; or (b) the judge is satisfied for any reason that the ends
of justice would be subverted by the disclosure of the information set out in the application.
Sealing packet of documents (5) If an order made under subsection (1) is issued ex parte, all documents relating to the application shall, subject to any terms and conditions that the judge considers desirable in the circumstances, including any term or condition concerning the duration of the prohibition, partial disclosure of a document, deletion of any information or the occurrence of a condition, be placed in a packet and sealed by the judge immediately on determination of the application, and that packet shall be kept in the custody of the court in a place to which the public has no access or in any other place that the judge may authorize and shall not be dealt with except in accordance with the terms and conditions specified in the order or as varied under subsection (7).
Order prohibiting disclosure (6) If the order made under subsection (1) is issued ex parte, the judge shall make an order prohibiting a person or entity from disclosing, during the period set out in the order, (a) the existence of the application; (b) the existence of the order made under subsection (1); and (c) the content of any testimony given or of any written return made under the order made under subsection (1).
Application for variance of order (7) An application to terminate an order made under subsection (6) or to vary any of its terms and conditions may be made to the judge who made the order or a judge of the same court.
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Effect of order (8) An order made under this section has effect anywhere in Canada. Witness competent and compellable 510.02 (1) An individual who is the subject of an order
under paragraph 510.01(1)(a) is competent and may be compelled to give evidence. No individual excused from complying with order (2) No individual shall be excused from complying with
an order that is made under subsection 510.01(1) on the ground that the testimony or written return required of the individual may tend to incriminate the individual or subject them to any proceeding or penalty. Attendance of individual whose conduct is being investigated (3) An individual whose conduct is being investigated during an examination conducted under an order under paragraph 510.01(1)(a), and their counsel, may attend the examination unless the Commissioner or the authorized representative, or the individual being examined, establishes to the satisfaction of the presiding officer that the presence of the individual whose conduct is being investigated would be prejudicial to the effective conduct of the examination or the investigation.
Exception (4) Subsection (3) does not apply in respect of an examination conducted under an order that was issued ex parte. Testimony, evidence and return not receivable (5) Subject to subsection (6), no testimony given by an individual under an order made under paragraph 510.01(1)(a), or written return made by an individual under an order made under paragraph 510.01(1)(b), and no evidence derived from the testimony or written return, shall be used or received against that individual in any civil or criminal proceedings instituted against them, other than a prosecution for an offence under section 482.1 of this Act or section 132 or 136 of the Criminal Code.
Part XV of the Criminal Code (6) Information contained in the testimony or written return referred to in subsection (5) and information derived from such information may be used in an application under Part XV of the Criminal Code.
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Fees (7) An individual who is the subject of an order made under paragraph 510.01(1)(a) is entitled to the fees and allowances for so doing as if they were summoned to attend before a superior court of the province in which the individual is summoned to attend.
Representation by counsel (8) A presiding officer shall permit an individual who is
being examined under an order made under paragraph 510.01(1)(a) to be represented by counsel.
Presiding officer 510.03 (1) Any individual who is a barrister or advocate
of at least ten years standing at the bar of a province, or who has been a barrister or advocate at the bar of a province for at least ten years, may be designated as a presiding officer. Remuneration and expenses (2) A presiding officer is to be paid the remuneration
fixed in the order designating them as such, and is entitled to be paid the travel and living expenses, incurred in the performance of their duties under this Act, in accordance with Treasury Board directives.
Administration of oaths 510.04 (1) The presiding officer may administer oaths for the purpose of examinations conducted under an order made under paragraph 510.01(1)(a).
Orders of presiding officer (2) A presiding officer may make any order that they
consider to be proper for the conduct of an examination under an order made under paragraph 510.01(1)(a).
Examination to be in private (3) The examination before the presiding officer shall be conducted in private.
Application to judge (4) A judge may, on application by a presiding officer, order any individual to comply with an order made by the presiding officer under subsection (2).
Notice (5) No order may be made under subsection (4) unless
the presiding officer has given the individual in respect of
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whom the order is sought and the Commissioner 24 hours’ notice of the hearing of the application for the order, or any shorter notice that the judge to whom the application is made considers reasonable.
2014, c. 12, s. 108
358 (1) Paragraph 510.1(2)(c) of the Act is replaced by the following: (c) when a prosecution has been instituted under subsection 511(1), information that the Director of Public Prosecutions requires; (c.1) when a review by the Chief Electoral Officer is requested under section 521.14, information that the Chief Elector Officer requires; (2) Subsection 510.1(2) of the Act is amended by adding the following after paragraph (d): (d.1) information that is required to be disclosed in
the course of an application for judicial review in respect of a decision taken under this Act; (3) Subsection 510.1(2) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after paragraph (f): (f.1) information that, in the Commissioner’s opinion,
is necessary in order for a person or entity to provide an undertaking; and 359 The Act is amended by adding the following after section 510.1:
Prosecutions 2006, c. 9, s. 130
360 Section 511 of the Act is replaced by the following: Commissioner may institute a prosecution 511 (1) If the Commissioner believes on reasonable grounds that an offence under this Act has been committed, the Commissioner may institute a prosecution or cause one to be instituted.
Information (2) A prosecution for an offence under this Act is instituted by the laying of an information in writing and under oath before a justice, as defined in section 2 of the Criminal Code.
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2006, c. 9, s. 131(1)
361 Subsection 512(1) of the Act is replaced by the following:
Director’s consent required 512 (1) No prosecution for an offence under this Act
may be instituted by a person, other than the Commissioner or a person acting under his or her direction, without the prior written consent of the Director of Public Prosecutions provided after consultation with the Commissioner. 2006, c. 9, s. 132
362 Section 513 of the Act is repealed. 2006, c. 9, s. 133(1)
363 (1) Subsections 517(1) and (2) of the Act are
replaced by the following: Power to enter into compliance agreement 517 (1) Subject to subsection (7), if the Commissioner believes on reasonable grounds that a person or entity has committed, is about to commit or is likely to commit an act or omission that could constitute an offence under this Act, the Commissioner may enter into a compliance agreement, aimed at ensuring compliance with this Act, with the person or entity (in this section and sections 518 to 521 called the “contracting party”).
Terms and conditions (2) A compliance agreement may contain any terms and
conditions that the Commissioner considers necessary, including a requirement that the contracting party pay a specified amount. (2) Paragraph 517(3)(a) of the English version of
the Act is replaced by the following: (a) advise the prospective contracting party of the right to be represented by counsel and give it an opportunity to obtain counsel; and (3) Subsection 517(4) of the English version of the
Act is replaced by the following: Admission of responsibility (4) A compliance agreement may include a statement by the contracting party in which it admits responsibility for the act or omission that constitutes the offence. 2006, c. 9, s. 133(2)
(4) Subsections 517(6) to (8) of the Act are replaced by the following:
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Remittal of matter despite institution of prosecution (7) If a prosecution has been instituted, the Director of Public Prosecutions may — if, after consultation with the Commissioner, the Director considers that a compliance agreement would better serve the public interest — suspend the prosecution and remit the matter back to the Commissioner so that it may be dealt with in that way.
Effect of compliance agreement (8) When a compliance agreement is entered into, (a) no prosecution may be instituted against the contracting party for an act or omission that led to the agreement unless there is non-compliance with it; and (b) any prosecution of the contracting party instituted before the agreement was entered into for an act or omission that led to the agreement is suspended unless there is non-compliance with the agreement. 2006, c. 9, s. 133(2)
(5) Subsection 517(10) of the Act is replaced by the following:
Copy (10) The Commissioner shall provide the contracting party with a copy of the compliance agreement, without delay after it is entered into or renegotiated under subsection (9). The Commissioner shall also provide a copy of the compliance agreement to the Director of Public Prosecutions if a prosecution of the contracting party had been instituted before the agreement was entered into. 2006, c. 9, s. 134; 2014, c. 12, s. 110
364 Sections 518 to 521 of the Act are replaced by the following:
If agreement complied with 518 (1) If the Commissioner is of the opinion that the compliance agreement has been complied with, the Commissioner shall cause a notice to that effect to be served on the contracting party. The Commissioner shall also provide a copy of the notice to the Director of Public Prosecutions if a prosecution of the contracting party for an act or omission that led to the agreement had been instituted before the agreement was entered into.
Effect of service (2) Service of the notice terminates any prosecution of
the contracting party that is based on the act or omission in question and prevents the institution of any prosecution of the contracting party for the act or omission.
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If agreement not complied with 519 (1) If the Commissioner is of the opinion that a
contracting party has not complied with a provision of a compliance agreement, the Commissioner shall cause a notice of default to be served on the contracting party, informing it that, as the case may be, (a) a notice of violation may be served on the contracting party as a result of the failure to comply with the provision of the compliance agreement; (b) a prosecution may be instituted against the contracting party in respect of any act or omission that led to the agreement; or (c) if a prosecution in respect of any act or omission that led to the agreement was suspended by virtue of subsection 517(8), it may be resumed.
Copy to Director of Public Prosecutions (2) The Commissioner shall also provide a copy of the notice to the Director of Public Prosecutions if a prosecution in respect of any act or omission that led to the agreement had been instituted before the agreement was entered into.
Dismissal of proceedings 520 The court shall dismiss proceedings against a contracting party if it is satisfied on a balance of probabilities that the contracting party has totally complied with the compliance agreement or, in the case of partial compliance and taking into account the contracting party’s performance with respect to the agreement, is of the opinion that the proceedings would be unfair. Publication 521 The Commissioner shall publish, in the manner and form that he or she considers appropriate, a notice that sets out the contracting party’s name, the act or omission in question and the text of the compliance agreement, other than the signatures of the individuals who signed it. 365 The Act is amended by adding the following after section 521.1:
Proceedings in Respect of a Violation Notice of Violation Issuance of notice of violation 521.11 (1) If the Commissioner believes on reasonable grounds that a person or entity has committed a violation, the Commissioner may issue, and shall cause
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to be served on the person or entity, a notice of violation that (a) sets out the person or entity’s name; (b) identifies the provision of this Act that was contravened or the requirement, or the provision of the compliance agreement or undertaking, that was not complied with; (c) identifies the act or omission to which the violation relates; (d) sets out the amount of the administrative monetary penalty for the violation; (e) sets out the particulars concerning the manner of payment; (f) informs the person or entity of their right to request a review by the Chief Electoral Officer or the Commissioner, as the case may be, of the alleged violation or proposed penalty, and sets out the manner for doing so; (g) informs the person or entity that if they provide an
undertaking that is accepted by the Commissioner, the proceedings commenced by the notice will be ended; and (h) informs the person or entity of the consequences
of failing to pay the penalty, request a review or provide the Commissioner with an undertaking. Approval of manner of requesting review (2) The manner for requesting a review by the Chief
Electoral Officer that is set out in the notice of violation requires the Chief Electoral Officer’s prior approval.
Correction or cancellation of notice of violation (3) At any time before a request for a review in respect of the notice of violation is received by the Chief Electoral Officer or the Commissioner, as the case may be, the Commissioner may cancel the notice of violation or correct an error in it.
Limitation period or prescription 521.12 (1) No notice of violation may be issued after the expiry of five years after the day on which the Commissioner becomes aware of the act or omission to which the alleged violation relates nor, in any case, later than 10 years after the day on which the act or omission occurred.
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Certification by Commissioner (2) A document purporting to have been issued by the
Commissioner, certifying the day on which the Commissioner became aware of the act or omission that constitutes the alleged violation, is admissible in evidence without proof of the signature or official character of the individual appearing to have signed it and, in the absence of evidence to the contrary, is proof that the Commissioner became aware of the act or omission on that day.
Undertakings Provision of undertaking 521.13 (1) If a person or entity has committed a violation, they may provide the Commissioner with an undertaking in writing that is aimed at ensuring compliance with this Act.
When undertaking may be provided (2) If a notice of violation has been served on a person or entity, an undertaking in relation to an act or omission to which the notice relates may be provided at any time before the person or entity is deemed to have committed the violation to which the notice relates.
Contents (3) The Commissioner may accept the undertaking only if the undertaking (a) identifies, as the case may be, (i) the provision of this Act that was contravened, (ii) the requirement of the Chief Electoral Officer
that was not complied with, or (iii) if the undertaking relates to the failure to comply with a provision of a compliance agreement or another undertaking, the provision of the compliance agreement or other undertaking that was not complied with; (b) identifies the act or omission to which the contravention or the failure to comply relates; and (c) contains the terms and conditions that the Commissioner considers appropriate, including a requirement that the person or entity pay an amount that is specified in the undertaking in the time and manner set out in the undertaking. Obligation of Commissioner (4) Before accepting the person’s or entity’s undertaking,
the
Commissioner
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Commissioner’s obligation to publish a notice under subsection 521.34(2).
Review Request for review 521.14 Instead of paying the amount of the administrative monetary penalty set out in the notice of violation, the person or entity named in the notice of violation may, within 30 days after the day on which the notice of violation is served — or within 30 days after the day on which they are served with a notice informing them that their undertaking has not been accepted — and in the manner specified in the notice of violation (a) request a review by the Commissioner with respect
to the alleged violation or the penalty, or both, if the amount of the penalty is (i) $500 or less, in the case of a notice of violation that was issued to an individual, or (ii) $1500 or less, in the case of a notice of violation that was issued to a corporation or an entity; or (b) request a review by the Chief Electoral Officer with respect to the alleged violation or the penalty, or both, if the amount of the penalty is (i) more than $500, in the case of a notice of violation that was issued to an individual, or (ii) more than $1500, in the case of a notice of violation that was issued to a corporation or an entity. Decision 521.15 (1) If a review is requested under section 521.14, the Chief Electoral Officer or the Commissioner, as the case may be, shall do one or more of the following: (a) determine, on a balance of probabilities, whether
the person or entity committed the violation; (b) confirm or reduce the amount of the administrative monetary penalty; or (c) determine that there should be no administrative monetary penalty in respect of the violation.
Written evidence and submissions (2) The Chief Electoral Officer or the Commissioner, as
the case may be, is to consider only written evidence and written submissions when making a decision under subsection (1).
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Service of decision (3) The Chief Electoral Officer or the Commissioner, as
the case may be, shall cause a copy of any decision made under subsection (1) to be served on the person or entity that requested the review. The Chief Electoral Officer shall also cause a copy of any decision he or she makes under subsection (1) to be given to the Commissioner. Violation not committed — effect (4) If the Chief Electoral Officer or the Commissioner, as
the case may be, determines under subsection (1) that the person or entity that requested the review did not commit the violation, the proceedings commenced in respect of it are ended. Liability to pay (5) The person or entity that requested the review is liable to pay, within 30 days after the day on which they were served with the copy of the decision and in the manner specified in the notice of violation, (a) the amount of the administrative monetary penalty set out in the notice of violation that is confirmed in the decision; or (b) the reduced amount of the administrative monetary penalty set out in the decision.
Consequences Payment of penalty — notice of violation 521.16 (1) If, within 30 days after the day on which they were served with a notice of violation, the person or entity named in the notice pays, in the manner specified in the notice, the amount of the administrative monetary penalty set out in the notice, (a) they are deemed to have committed the violation
in respect of which the amount is paid; (b) the Commissioner shall accept that amount as
complete satisfaction of the penalty in respect of the violation; and (c) the proceedings commenced in respect of the violation are ended.
Payment of penalty — review decision (2) If, within 30 days after the day on which they were
served with the copy of a decision under subsection 521.15(3), the person or entity pays, in the manner specified in the notice of violation to which the decision relates, the amount of the administrative monetary penalty for which they are liable under subsection 521.15(5),
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(a) they are deemed to have committed the violation
in respect of which the amount is paid; (b) the Commissioner shall accept that amount as
complete satisfaction of the penalty in respect of the violation; and (c) the proceedings commenced in respect of the violation are ended.
Undertaking accepted before service of notice of violation 521.17 (1) If the Commissioner accepts the person’s or entity’s undertaking without a notice of violation having been served on them in connection with an act or omission referred to in the undertaking, no notice of violation may be served on them in connection with an act or omission referred to in the undertaking.
Undertaking accepted after service of notice of violation (2) If the Commissioner accepts the person or entity’s undertaking after a notice of violation has been served on them in connection with an act or omission referred to in the undertaking, the proceeding that was commenced by the notice of violation, including any review requested under section 521.14, is ended.
No action after notice of violation served 521.18 If the person or entity named in the notice of violation fails to do one of the following within 30 days after the day on which the notice is served on them, they are deemed to have committed the violation set out in the notice: (a) pay the administrative monetary penalty set out in
the notice in the manner specified in the notice; (b) exercise their right to request a review in the manner specified in the notice; or (c) provide the Commissioner with an undertaking.
No action taken after undertaking not accepted 521.19 If the person or entity named in the notice informing them that their undertaking has not been accepted fails to do one of the following within 30 days after the day on which the notice is served on them, they are deemed to have committed the violation set out in the notice: (a) pay the administrative monetary penalty set out in
the notice in the manner specified in the notice; or
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(b) exercise their right to request a review in the manner specified in the notice.
Failure to pay after review decision 521.2 If the person or entity does not pay the amount referred to in paragraph 521.15(5)(a) or (b) in the manner specified in the notice of violation to which the decision relates within 30 days after the day on which they are served with the copy of the decision under subsection 521.15(3), they are deemed to have committed the violation identified in the notice of violation.
Miscellaneous Service — Chief Electoral Officer 521.21 (1) Service of a copy of a decision of the Chief Electoral Officer must be made in the manner set out on the Chief Electoral Officer’s Internet site.
Service — Commissioner (2) Service of the following documents must be made in
the manner set out on the Commissioner’s Internet site: (a) a notice of violation; (b) a copy of the Commissioner’s decision under section 521.15; and (c) a notice informing a person or entity that their undertaking has not been accepted by the Commissioner.
Day of service (3) The day of service of a document referred to in subsection (1) or (2) is (a) if it is left with an individual, the day on which it is
left with them; (b) if it is sent by registered mail, the 10th day after
the date indicated in the receipt issued by a post office; (c) if it is sent by courier, the 10th day after the date
indicated in the courier’s receipt issued to the sender; and (d) if it is sent by electronic means, the day on which it is sent.
Request for review 521.22 (1) A person or entity that is served with a notice of violation may make a request for a review referred
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to in the notice by delivering the request by hand or by sending it by registered mail, courier or electronic means to a person and place specified in the notice.
Day of request (2) If a person or entity makes the request, the day on
which it is made is (a) if it is delivered by hand, the day on which the request is delivered to the authorized recipient; (b) if it is sent by registered mail or courier, the earlier of the day on which it is received by the authorized recipient and the day indicated in the receipt given to the sender by a post office or courier; and (c) if it is sent by electronic means, the day on which it is sent.
Due diligence defence available 521.23 The Chief Electoral Officer and the Commissioner are not to determine that a person or entity has committed a violation if the person or entity establishes that they exercised due diligence to prevent its commission.
Common law principles 521.24 Every rule and principle of the common law that
renders any circumstance a justification or excuse in relation to a charge for any offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act. Deregistered parties 521.25 (1) A political party that is deregistered during a
pre-election period does not commit a violation arising from the contravention of any of subsections 349.1(1) to (3) or 349.2 if, before the deregistration, its partisan activity expenses, partisan advertising expenses and election survey expenses exceeded any maximum amount set out in any of subsections 349.1(1) to (3), as the case may be. Deregistered parties (2) A political party that is deregistered during an election period does not commit a violation arising from the contravention of any of subsections 350(1) to (4) or section 351 if, before the deregistration, its partisan activity expenses, election advertising expenses and election survey expenses exceeded any maximum amount set out in any of subsections 350(1) to (4), as the case may be.
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Eligible party (3) An eligible party that does not become a registered
party during the election period of a general election does not commit a violation arising from the contravention of any of subsections 350(1) to (4) or section 351 if its partisan activity expenses, election advertising expenses and election survey expenses, as of the day that it is informed under subsection 390(4) that it has not been registered, exceed any maximum amount set out in any of subsections 350(1) to (4), as the case may be.
Evidence 521.26 In any proceeding in respect of a violation, a notice of violation or a copy of the decision purporting to be served under this Part is admissible in evidence without proof of the signature or official character of the individual purporting to have signed it.
Violation by officers, etc. 521.27 If an entity commits a violation, any of the entity’s directors, officers or agents or mandataries who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to and liable for the violation whether or not the entity that actually committed the violation is proceeded against under this Act.
Third parties — groups 521.28 If an entity that is a third party that is a group commits a violation, the person who is responsible for the group or its financial agent commits the violation if the person or financial agent authorized, consented to or participated in the act or omission that constitutes the violation.
Employees or agents or mandataries 521.29 A person or entity is liable for a violation that is
committed by an employee or agent or mandatary of the person or entity acting in the course of the employee’s employment or the scope of the agent’s or mandatary’s authority, whether or not the employee or agent or mandatary who actually committed the violation is identified or proceeded against under this Act. Personal capacity 521.3 An administrative monetary penalty imposed on an individual under this Part is deemed to be imposed on them in their personal capacity regardless of the capacity in which they acted when they committed the violation.
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Debts to Her Majesty 521.31 (1) The following amounts constitute debts due
to Her Majesty in right of Canada that may be recovered in the Federal Court: (a) if a person or entity has entered into a compliance
agreement with the Commissioner under the terms of which the person or entity is to pay an amount to the Receiver General, any portion of that amount that remains unpaid after the expiry of the time set out in the agreement to pay that amount; (b) if a person or entity that is served with a notice of violation does not exercise any of their rights referred to in section 521.14 within the time and in the manner set out in the notice, the amount of the administrative monetary penalty set out in the notice of violation that remains unpaid after the expiry of the time set out in the notice to pay the amount; (c) if a person or entity that is served with a notice of violation exercises any of their rights referred to in section 521.14 within the time and in the manner set out in the notice, the following amount that remains unpaid after the expiry of 30 days after the day on which they were served with the copy of the Chief Electoral Officer’s or the Commissioner’s decision: (i) the amount of the administrative monetary
penalty set out in the notice of violation that is confirmed in the decision, or (ii) the reduced amount of the administrative monetary penalty that is set out in the decision; and (d) if a person or entity has provided an undertaking that is accepted by the Commissioner in which an amount is to be paid to the Receiver General, any portion of that amount that remains unpaid after the expiry of the time set out in the undertaking to pay that amount.
Limitation period or prescription (2) No proceedings to recover a debt referred to in subsection (1) may be commenced after the expiry of five years after the day on which the debt became payable. Debt final (3) A debt referred to in subsection (1) is final and not
subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with.
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Certificate of default 521.32 (1) Any debt referred to in subsection 521.31(1)
in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Commissioner. Judgment (2) A certificate made under subsection (1) that is registered in Federal Court has the same force and effect as if it were a judgment obtained in that Court for a debt of the amount specified in it and all reasonable costs and charges associated with the registration of the certificate and all proceedings may be taken in respect of the certificate.
Remittance to Receiver General 521.33 The amount of an administrative monetary penalty shall be paid to the Commissioner, who shall forward that amount to the Receiver General.
Publication — notice of violation 521.34 (1) The Commissioner shall publish, in the
manner and form that he or she considers appropriate, a notice that sets out the name of the person or entity that is deemed to have committed a violation, identifies the act or omission or the failure to comply to which the violation relates and sets out the amount of the administrative monetary penalty. Publication — accepted undertaking (2) The Commissioner shall publish, in the manner and form that he or she considers appropriate, a notice that sets out the name of the person or entity that provided an undertaking accepted by the Commissioner, along with the text of the undertaking other than the signature of the individuals who signed it. 366 Section 535 of the Act is replaced by the following: Report on proposed legislative amendments 535 The Chief Electoral Officer shall, as soon as possible
after a general election, make a report to the Speaker of the House of Commons that sets out any amendments that, in his or her opinion, are desirable for the better administration of this Act, and that also sets out, separately, any amendments that are set out in the Commissioner’s report under section 537.2. 367 The Act is amended by adding the following after section 537:
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Report of Commissioner Annual report 537.1 The Commissioner shall, as soon as possible after
the end of each year, publish, in the manner and form that he or she considers appropriate, a report on the activities of his or her office during that year. The Commissioner shall not include the details of any investigation. Report on proposed legislative amendments 537.2 The Commissioner shall, as soon as possible after
a general election, make a report to the Chief Electoral Officer that sets out any amendments that, in the Commissioner’s opinion, are desirable for better compliance with, and the better enforcement of, this Act. 368 Subsection 538(5) of the English version of
the Act is replaced by the following: Institutions (5) A returning officer may, with the approval of the
Chief Electoral Officer, constitute polling divisions that consist of two or more institutions where seniors or persons with a disability reside. 369 Subsection 539(2) of the Act is replaced by
the following: Time (2) No amendment to the list of electoral districts set out in Schedule 3 may be made later than seven days after the day on which a representation order comes into force and no such amendment becomes effective until notice of it has been published in the Canada Gazette. 369.1 The Act is amended by adding the following before section 540: Reference 539.1 In section 540, a reference to the Register of Electors includes a reference to the Register of Future Electors. 2014, c. 12, s. 118
370 Subsection 541(1) of the Act is replaced by
the following: Inspection of instructions and other reports 541 (1) All documents referred to in section 359, 432, 437, 475.4, 476.75, 477.59 or 478.8, all other reports or statements, other than election documents received from election officers, all instructions issued by the Chief Electoral Officer under this Act and all decisions by him or her on points arising under this Act are public records
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and may be inspected by any person on request during business hours. 371 The Act is amended by adding the following after section 541:
Statements of electors who exercise their right to vote 541.1 The Chief Electoral Officer shall, within 180 days
after the return of the writ, make available in electronic form, or in formats that include electronic form, to each candidate and to each registered party that endorsed a candidate in an electoral district a statement, prepared using documents prepared under paragraph 162(i.1), of electors who exercised their right to vote in the electoral district on polling day who can be identified using those documents. 372 Section 549 of the Act and the heading before it are replaced by the following:
Solemn Declarations and Affidavits Administration of solemn declarations and affidavits 549 (1) Solemn declarations and affidavits referred to in this Act are to be received by the person who by this Act is expressly required to receive them and, if there is no such person, then by the Chief Electoral Officer or a person designated by him or her in writing, a judge, an election officer, a unit election officer as defined in section 177, a notary public, a provincial court judge, a justice of the peace or a commissioner for taking oaths in the province.
No fees for solemn declaration or affidavit (2) All solemn declarations and affidavits received under
this Act are to be received free of charge. Making false declaration in solemn declaration or affidavit (3) No person shall make a false declaration in a solemn
declaration or affidavit that is provided for by this Act.
Compelling or inducing false declaration (4) No person shall compel, induce or attempt to compel or induce any other person to make a false declaration in a solemn declaration or affidavit that is provided for by this Act.
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Canada Elections Act Sections 372-373
Solemn declaration — voting 549.1 (1) For the purposes of subsections 143(3) and (3.2), sections 144 and 147 and paragraphs 161(1)(b) and 169(2)(b), the solemn declaration by which an elector proves his or her identity and residence, proves his or her residence only, proves that he or she is qualified as an elector or proves that he or she has not previously voted at the election shall be in the prescribed form, which shall include the statements that (a) the elector resides at the address at which he or
she claims to reside; (b) the elector is 18 years of age or older or will be 18
years of age or older on polling day; (c) the elector is a Canadian citizen; and (d) the elector has not previously voted in the election and is not an elector to whom section 235 applies.
Solemn declaration — vouching for another elector (2) For the purposes of paragraph 143(3)(b) and subparagraphs 161(1)(b)(ii) and 169(2)(b)(ii), the solemn declaration by which an elector vouches for another elector shall be in the prescribed form, which shall include the statements that (a) the other elector resides in a polling division assigned to the polling station; (b) to the best of the elector’s knowledge, the other elector has not previously voted at the election; (c) the elector knows the other elector; (d) the elector is a Canadian citizen when the other elector votes; (e) except in a case referred to in subsection 143(3.01),
161(2) or 169(2.01), the elector has not previously vouched for any other elector at the election; and (f) the elector has not been vouched for by another elector at the election. 373 Paragraph 553(b) of the Act is replaced by
the following: (b) the remuneration paid to a person engaged or employed under section 20, any remuneration paid to staff referred to in section 19 for overtime work to enable the Chief Electoral Officer to exercise his or her powers and perform his or her duties and functions under this Act and any administration expenses that are incurred for that purpose;
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Canada Elections Act Sections 374-378
374 The Act is amended by adding the following after section 554:
Judicial Review When respondent is Chief Electoral Officer 555 (1) If an application is made for judicial review of a
decision of the Chief Electoral Officer, or of any person to whom the Chief Electoral Officer has delegated any of his or her powers, duties and functions, the Chief Electoral Officer is the respondent in respect of the application. When respondent is Commissioner (2) If an application is made for judicial review of a decision of the Commissioner, the Commissioner is the respondent in respect of the application. 375 Schedule 1 to the Act is replaced by the Schedule 1 set out in the schedule to this Act. 2000, c. 9, Sch. 3; 2002, c. 7, s. 95; Canada Gazette Part I, Extra Volume 138, No. 5; Canada Gazette Part I, Extra Volume 149, No. 2
376 Schedule 3 to the Act is amended by replacing “Western Arctic”, under the heading “Northwest Territories”, with “Northwest Territories”.
2014, c. 12, s. 126
377 (1) Paragraph 18(d) of Schedule 4 to the Act
is replaced by the following: (d) the judge shall, in the Recount Ballot Box Report, indicate in writing the determination with respect to each disputed ballot and complete the judge’s disposition portion of the report; 2014, c. 12, s. 126
(2) Paragraph 18(g) of Schedule 4 to the Act is replaced by the following: (g) the judge shall sign the Recount Ballot Box Report,
which shall be given, with the judge’s disposition noted on it, to the person responsible for the preparation of the Master Recount Report along with the original statement of the vote. R.S., c. P-1
Parliament of Canada Act 1996, c. 35, s. 87.1
378 Section 31 of the Parliament of Canada Act
is amended by adding the following after subsection (1):
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Parliament of Canada Act Sections 378-380
Exception (1.1) Despite subsection (1), no writ for the election of a
member of the House shall be issued if the vacancy occurs in the House of Commons less than nine months before the date fixed under subsection 56.1(2) of the Canada Elections Act for the holding of a general election. 2003, c. 22, ss. 12 and 13
Public Service Employment Act 2007, c. 21, s. 40
379 Section 50.1 of the Public Service Employment Act is replaced by the following:
Exception — Office of the Chief Electoral Officer 50.1 Despite subsection 50(2), the maximum period of
employment of casual workers appointed in the Office of the Chief Electoral Officer — including the portions of the federal public administration in that Office in which the employees referred to in section 509.3 of the Canada Elections Act occupy their positions — for the purposes of an election held under that Act or a referendum held under the Referendum Act is 165 working days in one calendar year.
Transitional Provisions Words and expressions — Canadian Forces electors 380 (1) Words and expressions used in sections
381 and 382 have the same meaning as in section 177 of the Canada Elections Act, as it read immediately before the day on which section 134 of this Act comes into force. Words and expressions — electors resident outside Canada (2) Words and expressions used in section 383
have the same meaning as in section 177 of the Canada Elections Act, as it read immediately before the day on which section 153 of this Act comes into force. Words and expressions — other cases (3) Words and expressions used in sections 384 to 389 have the same meaning as in subsection 2(1) of the Canada Elections Act, as it read immediately before the day on which the section in question comes into force.
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Transitional Provisions Sections 381-382
Deemed place of ordinary residence 381 (1) For the purpose of subsection 8(1) of the
Canada Elections Act, on the day on which section 134 of this Act comes into force, the place of ordinary residence of a person referred to in paragraph 191(a), (c) or (d) of the Canada Elections Act, as it read immediately before that day, who has made a statement of ordinary residence that has been validated before that day in accordance with paragraph 196(2)(a) of that Act, as it read immediately before that day, is deemed to be the place of ordinary residence identified by that person in their statement of ordinary residence. Retention of validated statement (2) The commanding officer of the unit in which
the person is serving shall retain the validated statement of ordinary residence referred to in subsection (1) for a period of two years after the day on which section 134 of this Act comes into force. Statements to be destroyed (3) Subject to subsection (2), the commanding officer may destroy any original or copy of a statement of ordinary residence that was filed with the unit.
Right to register — Register of Electors 382 (1) Each commanding officer shall, without delay after the day on which section 134 of this Act comes into force, inform every person who serves in his or her unit and is entitled to vote in accordance with section 191 of the Canada Elections Act of the right to ask the Chief Electoral Officer to include the person in the Register of Electors, as defined in subsection 2(1) of that Act, or, if already included in it, to ask for their registration to be updated.
Right to register — Register of Future Electors (2) Each commanding officer shall, without delay after the day on which section 134 of this Act comes into force, inform every person who serves in his or her unit and is qualified as a future elector, as defined in subsection 2(1) of the Canada Elections Act, of the right to ask the Chief Electoral Officer to include the person in the Register of Future Electors, as defined in that subsection.
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Transitional Provisions Sections 383-385
Electors resident outside Canada 383 If, before the day on which section 153 comes
into force, an application for registration and special ballot is made under Division 3 of Part 11 of the Canada Elections Act but no decision has been made in respect of it, it is deemed to have been made under that Division as it reads on that day. Coming into force during election period 384 (1) If section 1 comes into force during an
election period, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that election and all related obligations and rights, including obligations to report and rights to reimbursement of election expenses.
Prior elections (2) All obligations and rights arising out of any
election that took place before the day on which section 1 comes into force and that are still outstanding on that day, including obligations to report and rights to reimbursement of election expenses, are subject to the Canada Elections Act as it read immediately before the day on which the writ is issued for that election. Bill C-50 (3) Despite subsection (1), if Bill C-50, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Canada Elections Act (political financing) (in this subsection referred to as the “other Act”) receives royal assent, and if the other Act comes into force before the day on which section 1 comes into force but both the other Act and that section come into force during the same election period, then the Canada Elections Act, as it read immediately before the day on which the other Act comes into force, applies with respect to that election and all related obligations and rights, including obligations to report and rights to reimbursement of election expenses.
Registered parties — financial reporting 385 For the fiscal period of a registered party during which section 268 comes into force, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to the documents that the registered party is to provide in relation to its financial transactions for that fiscal period.
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Transitional Provisions Sections 386-388
Registered associations — financial reporting 386 For the fiscal period of a registered association during which section 272 comes into force, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to the documents that the registered association is to provide in relation to its financial transactions for that fiscal period.
Coming into force during nomination contest 387 (1) If section 282 comes into force during a
nomination contest, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that nomination contest and all related obligations, including obligations to report.
Prior nomination contests (2) All obligations arising out of any nomination
contest that took place before the day on which section 282 comes into force and that are still outstanding on that day, including obligations to report, are subject to the Canada Elections Act as it read immediately before the date on which the nomination contest began. Bill C-50 (3) Despite subsection (1), if Bill C-50, introduced
in the 1st session of the 42nd Parliament and entitled An Act to amend the Canada Elections Act (political financing) (in this subsection referred to as the “other Act”) receives royal assent, and if the other Act comes into force before the day on which section 282 comes into force but both the other Act and that section come into force during the same nomination contest, then the Canada Elections Act, as it read immediately before the day on which the other Act comes into force, applies with respect to that nomination contest and all related obligations, including obligations to report. Coming into force during leadership contest 388 (1) If section 313 comes into force during a leadership contest, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that leadership contest and all related obligations, including obligations to report.
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Transitional Provisions Sections 388-390
Prior leadership contests (2) All obligations arising out of any leadership
contest that took place before the day on which section 313 comes into force and that are still outstanding on that day, including obligations to report, are subject to the Canada Elections Act as it read immediately before the day on which the leadership contest began. Bill C-50 (3) Despite subsection (1), if Bill C-50, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Canada Elections Act (political financing) (in this subsection referred to as the “other Act”) receives royal assent, and if the other Act comes into force before the day on which section 313 comes into force but both the other Act and that section come into force during the same leadership contest, then the Canada Elections Act, as it read immediately before the day on which the other Act comes into force, applies with respect to that leadership contest and all related obligations, including obligations to report.
Commissioner of Canada Elections — continuation of term 389 The person who holds the office of Commissioner of Canada Elections immediately before the day on which section 351 comes into force continues in office and is deemed to have been appointed under subsection 509(1) of the Canada Elections Act, as enacted by that section 351. However, his or her term of office begins on the day on which he or she was actually appointed. Definition of former portion 390 (1) For the purposes of this section, former portion means the portion of the federal public administration in the Office of the Director of Public Prosecutions in which, immediately before the day on which this section comes into force, the employees referred to in section 509.3 of the Canada Elections Act occupied their positions.
Transfer of appropriations (2) Any amount that was appropriated, for the fiscal year in which this section comes into force, for defraying the charges and expenses in respect of the former portion and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Transitional Provisions Sections 390-392
expenses of the Office of the Chief Electoral Officer for the purposes of the powers, duties and functions of the Commissioner of Canada Elections. Continuation of legal proceedings (3) Any action, suit or other legal proceedings to
which the Director of Public Prosecutions is a party relating to the former portion that is pending in any court immediately before the day on which this section comes into force may be continued by or against the Chief Electoral Officer in the same manner and to the same extent as it could have been continued by or against the Director of Public Prosecutions. Employment continued (4) Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the day on which this section comes into force, occupied a position in the former portion, except that the employee shall, beginning on that day, occupy their position in the Office of the Chief Electoral Officer.
Consequential Amendments R.S., c. A-1
Access to Information Act 2014, c. 12, s. 146
391 Section 16.31 of the Access to Information
Act is repealed. R.S., c. E-3
Electoral Boundaries Readjustment Act 392 The definition Chief Electoral Officer in subsection 2(1) of the Electoral Boundaries Readjustment Act is replaced by the following:
Chief Electoral Officer means the Chief Electoral Officer under the Canada Elections Act; (directeur général des élections)
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Consequential Amendments Financial Administration Act Sections 393-395
R.S., c. F-11
Financial Administration Act 2003, c. 22, s. 11
393 Schedule IV to the Financial Administration
Act is amended by striking out the following: The portion of the federal public administration in the Office of the Director of Public Prosecutions in which the employees referred to in section 509.3 of the Canada Elections Act occupy their positions Le secteur de l’administration publique fédérale faisant partie du Bureau du directeur des poursuites pénales dans lequel les employés visés à l’article 509.3 de la Loi électorale du Canada occupent un poste 394 Schedule IV to the Act is amended by adding
the following in alphabetical order: The portion of the federal public administration in the Office of the Chief Electoral Officer in which the employees referred to in section 509.3 of the Canada Elections Act occupy their positions Le secteur de l’administration publique fédérale faisant partie du bureau du directeur général des élections dans lequel les employés visés à l’article 509.3 de la Loi électorale du Canada occupent un poste 2006, c. 9, s. 121
Director of Public Prosecutions Act 2014, c. 12, s. 150
395 (1) Subsection 3(2) of the Director of Public
Prosecutions Act is replaced by the following:
Rank and status (2) The Director has the rank and status of a deputy head of a department. (2) Subsection 3(8) of the Act is replaced by the following:
Duties — election-related matters (8) The Director conducts prosecutions on behalf of the
Crown with respect to any offences under the Canada Elections Act, as well as any appeal or other proceeding related to such a prosecution.
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Consequential Amendments Director of Public Prosecutions Act Sections 396-399
2014, c. 12, s. 151
396 Subsection 6(4) of the Act is replaced by the following:
Other powers, duties and functions (4) Under the supervision of the Director, a Deputy Director may also act for or on behalf of the Director in the exercise of any of the other powers or the performance of any of the other duties or functions that the Director is authorized to exercise or perform under this or any other Act of Parliament. 2014, c. 12, s. 152
397 Subsections 16(1) and (1.1) of the Act are replaced by the following:
Annual report 16 (1) The Director shall, not later than June 30 of each
year, provide a report to the Attorney General on the activities of the office of the Director — except in relation to matters referred to in subsection 3(8) — in the immediately preceding fiscal year. SOR/78-148
Special Voting Rules Repeal 398 The Special Voting Rules are repealed.
Coordinating Amendments C-50 399 (1) Subsections (2) to (4) apply if Bill C-50, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Canada Elections Act (political financing) (in this section referred to as the “other Act”) receives royal assent. (2) If section 1 of this Act comes into force before the other Act, then sections 1, 3 to 8, 10, 13 and 14 of the other Act are repealed. (3) If the other Act comes into force before section 1 of this Act, then (a) subsections 2(1) and 280(1), section 281 and
subsections 342(1) and (4) of this Act are repealed; (b) subsection 282(1) of this Act is replaced by
the following:
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Coordinating Amendments Section 399
2014, c. 12, s. 86
282 (1) Paragraph 476.75(2)(a.1) of the Act is replaced by the following: (a.1) a statement of litigation expenses that includes an indication of which of those expenses were paid other than from the bank account referred to in subsection 476.65(1) and the source of the funds used to pay them; (a.2) a statement of travel and living expenses; (a.3) a statement of personal expenses that includes
an indication of which of those expenses were paid other than from the bank account referred to in subsection 476.65(1) and the source of the funds used to pay them; (a.4) a statement of nomination campaign expenses,
other than the expenses referred to in paragraphs (a) to (a.3); (c) subsection 313(1) of this Act is replaced by
the following: 2014, c. 12, s. 86
313 (1) Paragraph 478.8(2)(a.1) of the Act is replaced by the following: (a.1) a statement of litigation expenses that includes an indication of which of those expenses were paid other than from the bank account referred to in subsection 478.72(1) and the source of the funds used to pay them; (a.2) a statement of travel and living expenses; (a.3) a statement of personal expenses that includes
an indication of which of those expenses were paid other than from the bank account referred to in subsection 478.72(1) and the source of the funds used to pay them; (a.4) a statement of leadership campaign expenses,
other than the expenses referred to in paragraphs (a) to (a.3); (d) sections 476.01, 476.02, 478.01 and 478.02 of the Canada Elections Act are repealed. (4) If the other Act comes into force on the same
day as section 1 of this Act, then that section 1 is deemed to have come into force before the other Act and subsection (2) applies as a consequence.
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments Coordinating Amendments Sections 400-401
C-58 400 (1) Subsections (2) and (3) apply if Bill C-58, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Access to Information Act and the Privacy Act and to make consequential amendments to other Acts (in this section referred to as the “other Act”) receives royal assent. (2) If section 391 of this Act comes into force before paragraph 41(k) of the other Act, then (a) that paragraph 41(k) is deemed never to
have come into force and is repealed; and (b) section 16.3 of the English version of the Access to Information Act is amended by replacing “this Act” with “this Part”. (3) If paragraph 41(k) of the other Act comes into
force on the same day as section 391 of this Act, then that paragraph 41(k) is deemed to have come into force before that section 391.
Coming into Force Six months after royal assent 401 This Act, other than sections 351, 389, 399 and 400, comes into force on the day that, in the sixth month after the month in which it receives royal assent, has the same calendar number as the day on which it receives royal assent — or, if that sixth month has no day with that number, the last day of that sixth month — unless, before then, the Chief Electoral Officer publishes a notice in the Canada Gazette that the necessary preparations for the bringing into operation of this Act, or of a specified provision of this Act, have been made and that this Act or the specified provision may come into force accordingly, in which case this Act or the provision, as the case may be, comes into force on the day on which the notice is published.
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments SCHEDULE
SCHEDULE (Section 375)
SCHEDULE 1 FORM 1 (Section 58)
Writ of Election .................................................................................................. Deputy of the Governor General ELIZABETH THE SECOND, by the Grace of God of the United Kingdom, Canada and Her other Realms and Territories QUEEN, Head of the Commonwealth, Defender of the Faith. To ............................................................................................ of ............................................................................................. GREETING: WHEREAS, by and with the advice of OUR PRIME MINISTER OF CANADA, We have ordered a PARLIAMENT TO BE HELD AT OTTAWA, on the .............. day of ....................... next. (Omit the foregoing preamble in case of a by-election.) WE COMMAND YOU that, notice of the time and place of election being duly given, YOU DO CAUSE election to be made according to law of a member to serve in the House of Commons of Canada for the said electoral district in the Province aforesaid (in case of a by-election: in the place of ....................... ); AND YOU DO CAUSE the closing day for the nomination of candidates to be ....................... ; And if a poll becomes necessary, that the poll be held on ....................... ; AND YOU DO CAUSE the name of that member when so elected, whether present or absent, to be certified to Our Chief Electoral Officer, as by law directed (in case of a byelection, omit the following) as soon as possible and not later than the .............. day of ....................... (year). Witness:....................... , Deputy of Our Right Trusty and Well-beloved ....................... , Chancellor and Principal Companion of Our Order of Canada, Chancellor and Commander of Our Order of Military Merit, GOVERNOR GENERAL AND COMMANDER-IN-CHIEF OF CANADA. At Our City of ....................... , on ....................... and in the .............. year of Our Reign. BY COMMAND, Chief Electoral Officer
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments SCHEDULE
FORM 2 (Section 62)
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments SCHEDULE
FORM 3 (Subsections 116(1) and 138(1))
Form of Ballot Paper Front
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments SCHEDULE
FORM 3 – CONCLUDED
Form of Ballot Paper Back
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Chapter 31: An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments SCHEDULE
FORM 4 (Section 186)
Form of Special Ballot Paper
Published under authority of the Speaker of the House of Commons 2015-2016-2017-2018
Disponible sur le site Web de la Chambre des comm
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First Session, Forty-second Parliament, 64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 19
An Act respecting Latin American Heritage Month
ASSENTED TO JUNE 21, 2018 BILL S-218
SUMMARY This enactment designates the month of October in each and every year as “Latin American Heritage Month”.
ii
64-65-66-67 ELIZABETH II
CHAPTER 19
An Act respecting Latin American Heritage Month [Assented to 21st June, 2018] Preamble
Whereas the Parliament of Canada recognizes that members of the Latin American community in Canada have made significant contributions to the social, economic and political fabric of the nation; Whereas the designation of a month as Latin American Heritage Month would be a meaningful way to remember, celebrate and educate the public about these contributions; Whereas Latin American communities across Canada would be mobilized by a Latin American Heritage Month to jointly celebrate, share and promote their unique culture and traditions with all Canadians; And whereas October is a significant month for the Latin American community around the world;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Latin American Heritage Month Act.
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Chapter 19: An Act respecting Latin American Heritage Month Latin American Heritage Month Section 2
Latin American Heritage Month Latin American Heritage Month 2 Throughout Canada, in each and every year, the month
of October is to be known as “Latin American Heritage Month”.
Published under authority of the Senate of Canada 2015-2016-2017-2018
Disponible sur le site Web du Sénat du Canad
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 24 An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures
ASSENTED TO 15th DECEMBER, 2011 BILL C-13
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures”.
SUMMARY Part 1 of this enactment implements income tax measures and related measures proposed in the 2011 budget. Most notably, it (a) introduces the family caregiver tax credit for caregivers of infirm dependent relatives; (b) introduces the children’s arts tax credit of up to $500 per child of eligible fees associated with children’s artistic, cultural, recreational and developmental activities; (c) introduces a volunteer firefighters tax credit to allow eligible volunteer firefighters to claim a 15% non-refundable tax credit based on an amount of $3,000; (d) eliminates the rule that limits the number of claimants for the child tax credit to one per domestic establishment; (e) removes the $10,000 limit on eligible expenses that can be claimed under the medical expense tax credit in respect of a dependent relative; (f) increases the advance payment threshold for the Canada child tax benefit to $20 per month and for the GST/HST credit to $50 per quarter; (g) aligns the notification requirements related to marital status changes for an individual who receives the Canada child tax benefit with the notification requirements for the GST/HST credit; (h) reduces the minimum course-duration requirements for the tuition, education and textbook tax credits, and for educational assistance payments from registered education savings plans, that apply to students enrolled at foreign universities; (i) allows the tuition tax credit to be claimed for eligible occupational, trade and professional examination fees; (j) allows the reallocation of assets in registered education savings plans for siblings without incurring tax penalties; (k) extends to the end of 2013 the temporary accelerated capital cost allowance treatment for investment in machinery and equipment in the manufacturing and processing sector; (l) expands eligibility for the accelerated capital cost allowance for clean energy generation and conservation equipment;
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
(m) extends eligibility for the mineral exploration tax credit by one year to flow-through share agreements entered into before March 31, 2012; (n) expands the eligibility rules for qualifying environmental trusts; (o) amends the deduction rates for intangible capital costs in the oil sands sector; (p) aligns the tax treatment to investments made under the Agri-Québec program with that of investments under AgriInvest; (q) introduces rules to strengthen the tax regime for charitable donations; (r) introduces anti-avoidance rules for registered retirement savings plans and registered retirement income funds; (s) introduces rules to limit tax deferral opportunities for individual pension plans; (t) introduces rules to limit tax deferral opportunities for corporations with significant interests in partnerships; (u) extends the tax on split income to capital gains realized by a minor child; and (v) extends the dividend stop-loss rules to dividends deemed to be received on the redemption of shares held by certain corporations.
Part 1 also implements other selected income tax measures and related measures. Most of these measures were referred to in the 2011 budget as previously announced measures. Most notably, it (a) accommodates an increase in the annual contribution limit to the Saskatchewan Pension Plan and aligns its tax treatment with that of other tax-assisted retirement vehicles; (b) clarifies that the “financially dependent” test applies for the purposes of provisions that permit rollovers of the assets of a deceased taxpayer’s registered retirement savings plan or registered retirement income fund to an infirm child or grandchild’s registered disability savings plan; (c) ensures that the alternative minimum tax does not apply in respect of securities that are subject to the election under section 180.01 of the Income Tax Act; (d) clarifies the rules applicable to the scholarship exemption for postsecondary scholarships, fellowships and bursaries; and (e) amends the pension-to-registered retirement savings plan transfer limits in situations where the accrued pension amount was reduced due to the insolvency of the employer and underfunding of the employer’s registered pension plan.
Part 2 amends the Softwood Lumber Products Export Charge Act, 2006 to implement the softwood lumber ruling rendered by the London Court of International Arbitration on January 21, 2011.
Part 3 amends the Customs Tariff in order to simplify it and reduce the customs processing burden for Canadians by consolidating similar tariff items that have the same tariff rates and removing end-use provisions where appropriate. The amendments also simplify the structure of some provisions and remove obsolete provisions. Part 4 amends the Customs Tariff to introduce new tariff items to facilitate the processing of low value non-commercial imports arriving by post or by courier. Part 5 amends the Canada Education Savings Act to make the additional amount of a Canada Education Savings grant that is available under subsection 5(4) of that Act available to more than one of the beneficiary’s parents, if they share custody of the beneficiary, they are eligible individuals as defined in section 122.6 of the Income Tax Act and the beneficiary is a qualified dependant of each of them. Part 6 amends the Children’s Special Allowances Act and a regulation made under that Act respecting payments relating to children under care. Part 7 amends the Canada Student Financial Assistance Act to provide that the maximum aggregate amount of outstanding student loans is to be determined by regulation, to remove the power of the Minister of Human Resources and Skills Development to deny certificates of eligibility, and to change the limitation period for the Minister to take administrative measures. It also authorizes the Minister to forgive portions of family physicians’, nurses’ and nurse practitioners’ student loans if they begin to work in under-served rural or remote communities. Part 7 also amends the Canada Student Loans Act to authorize the Minister to forgive portions of family physicians’, nurses’ and nurse practitioners’ guaranteed student loans if they begin to work in under-served rural or remote communities. Part 8 amends Part IV of the Employment Insurance Act to provide a temporary measure to refund a portion of employer premiums for small business. An employer whose premiums were $10,000 or less in 2010 will be refunded the increase in 2011 premiums over those paid in 2010, to a maximum of $1,000. Part 9 provides for payments to be made to provinces, territories, municipalities, First Nations and other entities for municipal infrastructure improvements. Part 10 amends the Canadian Securities Regulation Regime Transition Office Act so that funding for the Canadian Securities Regulation Regime Transition Office may be fixed through an appropriation Act. Part 11 amends the Wage Earner Protection Program Act to extend in certain circumstances the period during which wages earned by individuals but not paid to them by their employers who are bankrupt or subject to receivership may be the subject of a payment under that Act. Part 12 amends the Canadian Human Rights Act to repeal certain provisions that provide for mandatory retirement. It also amends the Canada Labour Code to repeal a provision that denies employees the right to severance pay for involuntary termination if they are entitled to a pension. Finally, it amends the Conflict of Interest Act. Part 13 amends the Judges Act to permit the appointment of two additional judges to the Nunavut Court of Justice. Part 14 provides for the retroactive coming into force of section 9 of the Nordion and Theratronics Divestiture Authorization Act in order to ensure the validity of pension regulations made under that section.
Part 15 amends the Canada Pension Plan to include amounts received by an employee under an employer-funded disability plan in contributory salary and wages. Part 16 amends the Jobs and Economic Growth Act to replace the reference to the Treasury Board Secretariat with a reference to the Chief Human Resources Officer in subsections 10(4) and 38.1(1) of the Public Servants Disclosure Protection Act. Part 17 amends the Department of Veterans Affairs Act to include a definition of dependant and to provide express regulation-making authority for the provision of certain benefits in non-institutional locations. Part 18 amends the Canada Elections Act to phase out quarterly allowances to registered parties. Part 19 amends the Special Retirement Arrangements Act to permit the reservation of pension contributions from any benefit that is or becomes payable to a person. It also deems certain provisions of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act to have come into force on December 14 or 15, 1994, as the case may be. Part 20 amends the Motor Vehicle Safety Act to allow residents of Canada to temporarily import a rental vehicle from the United States for up to 30 days, or for any other prescribed period, for non-commercial use. It also authorizes the Governor in Council to make regulations respecting imported rental vehicles, as well as their importation into and removal from Canada, and makes other changes to the Act. Part 21 amends the Federal-Provincial Fiscal Arrangements Act to clarify the legislative framework pertaining to payments under tax agreements entered into with provinces under Part III.1 of that Act. Part 22 amends the Department of Human Resources and Skills Development Act to change the residency requirements of certain commissioners.
TABLE OF PROVISIONS
AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE 2011 BUDGET AS UPDATED ON JUNE 6, 2011 AND OTHER MEASURES
SHORT TITLE 1.
Keeping Canada’s Economy and Jobs Growing Act
PART 1 AMENDMENTS TO THE INCOME TAX ACT AND RELATED REGULATIONS 2-75.
Income Tax Act
76-101.
Income Tax Regulations
102. Canada Education Savings Regulations
103. Coordinating Amendment — Bill C-10 PART 2
SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006 AMENDMENTS TO THE ACT 104-109.
Amendments COMING INTO FORCE
110. March 1, 2011 PART 3 CUSTOMS TARIFF SIMPLIFICATION CUSTOMS TARIFF
111–144.
Amendments COMING INTO FORCE
145. January 1, 2012 PART 4 FACILITATING LOW VALUE IMPORTS CUSTOMS TARIFF
146. Amendments
i COMING INTO FORCE 147.
January 1, 2012 PART 5 CANADA EDUCATION SAVINGS ACT AMENDMENTS TO THE ACT
148. Amendments COMING INTO FORCE
149. July 1, 2011 PART 6 CHILDREN’S SPECIAL ALLOWANCES CHILDREN’S SPECIAL ALLOWANCES ACT
150. Amendments CHILDREN’S SPECIAL ALLOWANCE REGULATIONS
151. Amendments PART 7
FEDERAL FINANCIAL ASSISTANCE FOR STUDENTS CANADA STUDENT FINANCIAL ASSISTANCE ACT 152-156.
Amendments
157-158.
Amendments
CANADA STUDENT LOANS ACT
COMING INTO FORCE 159.
Order in council PART 8 EMPLOYMENT INSURANCE ACT
160. Amendments PART 9 GAS TAX FUND — FINANCING MUNICIPAL INFRASTRUCTURE
161. Maximum payment of $2,000,000,000
ii PART 10 CANADIAN SECURITIES REGULATION REGIME TRANSITION OFFICE ACT 162.
Amendment PART 11 WAGE EARNER PROTECTION PROGRAM ACT AMENDMENT TO THE ACT
163. Amendment TRANSITIONAL PROVISION
164. Transitional PART 12 AMENDMENTS RELATING TO EMPLOYMENT CANADIAN HUMAN RIGHTS ACT
165-166.
Amendments CANADA LABOUR CODE
167. Amendment
168. Amendment
CONFLICT OF INTEREST ACT
COMING INTO FORCE 169.
One year after royal assent PART 13 JUDGES ACT
170. Amendment PART 14 NORDION AND THERATRONICS DIVESTITURE AUTHORIZATION ACT
171. Amendment PART 15 CANADA PENSION PLAN AMENDMENTS TO THE ACT
172-175.
Amendments
iv COMING INTO FORCE 176.
January 1, 2006 PART 16 JOBS AND ECONOMIC GROWTH ACT
177-178.
Amendments PART 17
DEPARTMENT OF VETERANS AFFAIRS ACT 179-180.
Amendments PART 18 CANADA ELECTIONS ACT AMENDMENT TO THE ACT
181. Amendment COMING INTO FORCE
182. April 1, 2012 PART 19 SPECIAL RETIREMENT ARRANGEMENTS SPECIAL RETIREMENT ARRANGEMENTS ACT
183. Amendment
AN ACT TO AMEND CERTAIN ACTS IN RELATION TO PENSIONS AND TO ENACT THE SPECIAL RETIREMENT ARRANGEMENTS ACT AND THE PENSION BENEFITS DIVISION ACT 184.
Retroactive coming into force PART 20 MOTOR VEHICLE SAFETY ACT
185-186.
Amendments PART 21
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 187-188
Amendments PART 22
DEPARTMENT OF HUMAN RESOURCES AND SKILLS DEVELOPMENT ACT 189.
Amendment
v SCHEDULE 1 SCHEDULE 2 SCHEDULE 3
60 ELIZABETH II —————— CHAPTER 24 An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures [Assented to 15th December, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Keeping Canada’s Economy and Jobs Growing Act. PART 1 AMENDMENTS TO THE INCOME TAX ACT AND RELATED REGULATIONS
R.S., c. 1 (5th Supp.)
INCOME TAX ACT 2. (1) Paragraph 18(11)(g) of the Income Tax Act is repealed. (2) Subsection (1) applies after 2009. 3. (1) Section 34.2 of the Act is replaced by the following:
Definitions
34.2 (1) The definitions in this subsection apply in this section.
“adjusted stub period accrual” « montant comptabilisé ajusté pour la période tampon »
“adjusted stub period accrual” of a corporation in respect of a partnership — in which the corporation has a significant interest at the end of the last fiscal period of the partnership that ends in the corporation’s taxation year in circumstances where another fiscal period (in
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this definition referred to as the “particular period”) of the partnership begins in the year and ends after the year — means (a) if paragraph (b) does not apply, the amount determined by the formula [(A – B) × C/D] – (E + F) where A is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for a fiscal period of the partnership that ends in the year (other than any amount for which a deduction is available under section 112 or 113), B is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for a fiscal period of the partnership that ends in the year, C is the number of days that are in both the year and the particular period, D is the number of days in fiscal periods of the partnership that end in the year, E is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and F is an amount designated by the corporation in its return of income for the year (other than an amount included in the description of E) and filed with the Minister on or before its filing-due date for the year; and (b) if a fiscal period of the partnership ends in the corporation’s taxation year and the year is the first taxation year in which the fiscal period of the partnership is aligned with the fiscal period of one or more other partnerSoutien de la croissance de l’éco
ships under a multi-tier alignment (in this paragraph referred to as the “eligible fiscal period”), (i) where a fiscal period of the partnership ends in the year and before the eligible fiscal period, the amount determined by the formula [(A – B) × C/D] – (E + F) where A is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the first fiscal period of the partnership that ends in the year (other than any amount for which a deduction is available under section 112 or 113), B is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the first fiscal period of the partnership that ends in the year, C is the number of days that are in both the year and the particular period, D is the number of days in the first fiscal period of the partnership that ends in the year, E is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and F is an amount designated by the corporation in its return of income for the year (other than an amount included in the description of E) and filed with the Minister on or before its filing-due date for the year, and
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(ii) where the eligible fiscal period of the partnership is the first fiscal period of the partnership that ends in the corporation’s taxation year, the amount determined by the formula (A – B – C) × D/E – (F + G) where A is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the eligible fiscal period (other than any amount for which a deduction is available under section 112 or 113), B is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the eligible fiscal period, C is the corporation’s eligible alignment income for the eligible fiscal period, D is the number of days that are in both the year and the particular period, E is the number of days that are in the eligible fiscal period that ends in the year, F is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and G is an amount designated by the corporation in its return of income for the year (other than an amount included in the description of F) and filed with the Minister on or before its filing-due date for the year.
Soutien de la croissance de l’éco
2011 “eligible alignment income” « revenu d’alignement admissible »
“eligible alignment income”, of a corporation, means (a) if a partnership is subject to a single-tier alignment, the first aligned fiscal period of the partnership ends in the first taxation year of the corporation ending after March 22, 2011 (in this paragraph referred to as the “eligible fiscal period”) and the corporation is a member of the partnership at the end of the eligible fiscal period, (i) where the eligible fiscal period is preceded by another fiscal period of the partnership that ends in the corporation’s first taxation year that ends after March 22, 2011 and the corporation is a member of the partnership at the end of that preceding fiscal period, the amount determined by the formula A–B–C where A is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the eligible fiscal period (other than any amount for which a deduction is available under section 112 or 113), B is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the eligible fiscal period, and C is, where an outlay or expense of the partnership is deemed by subsection 66(18) to be made or incurred by the corporation at the end of the eligible fiscal period, the total of all amounts each of which is an amount that would be deductible by the corporation for the taxation year under any of sections 66.1, 66.2, 66.21 and 66.4 determined as if each such outlay or expense were the only amount relevant in determining the amount deductible, or
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(ii) where the eligible fiscal period is the first fiscal period of the partnership that ends in the corporation’s first taxation year ending after March 22, 2011, nil; and (b) if a partnership is subject to a multi-tier alignment, the first aligned fiscal period of the partnership ends in the taxation year of the corporation (in this paragraph referred to as the “eligible fiscal period”) and the corporation is a member of the partnership at the end of the eligible fiscal period, the amount determined by the formula A–B–C where A is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the eligible fiscal period, other than any amount (i) for which a deduction is available under section 112 or 113, or (ii) that would be included in computing the income of the corporation for the year if there were no multi-tier alignment, B is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of a partnership for the eligible fiscal period, and C is, where an outlay or expense of the partnership is deemed by subsection 66(18) to be made or incurred by the corporation at the end of the eligible fiscal period, the total of all amounts each of which is an amount that would be deductible by the corporation for the taxation year under any of sections 66.1, 66.2, 66.21 and 66.4 determined as if each such outlay or expense were the only amount relevant in determining the amount deductible.
2011 “multi-tier alignment” « alignement pour paliers multiples »
“qualified resource expense” « dépense admissible relative à des ressources »
Soutien de la croissance de l’éco “multi-tier alignment”, in respect of a partnership, means the alignment under subsection 249.1(9) or (11) of the fiscal period of the partnership and the fiscal period of one or more other partnerships. “qualified resource expense”, of a corporation for a taxation year in respect of a fiscal period of a partnership that begins in the year and ends after the year, means an expense incurred by the partnership in the portion of the fiscal period that is in the year and that is described in any of the following definitions: (a) “Canadian exploration expense” in subsection 66.1(6); (b) “Canadian development expense” in subsection 66.2(5); (c) “foreign resource expense” in subsection 66.21(1); and (d) “Canadian oil and gas property expense” in subsection 66.4(5).
“qualifying transitional income” « revenu admissible à l’allègement »
“qualifying transitional income”, of a corporation that is a member of a partnership on March 22, 2011, means the amount that is the total of the following amounts, computed in accordance with subsection (15), (a) the corporation’s eligible alignment income in respect of the partnership, and (b) the corporation’s adjusted stub period accrual in respect of the partnership for (i) if there is a multi-tier alignment in respect of the partnership, the corporation’s taxation year during which ends the fiscal period of the partnership that is aligned with the fiscal period of one or more other partnerships under the multi-tier alignment, or (ii) in any other case, the corporation’s first taxation year that ends after March 22, 2011.
“significant interest” « participation importante »
“significant interest”, of a corporation in a partnership at any time, means a membership interest of the corporation in the partnership if the corporation, or the corporation together with
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one or more persons or partnerships related to or affiliated with the corporation, is entitled at that time to more than 10% of (a) the income or loss of the partnership; or (b) the assets (net of liabilities) of the partnership if it were to cease to exist. “single-tier alignment” « alignement pour palier unique »
“specified percentage” « pourcentage déterminé »
“single-tier alignment”, in respect of a partnership, means the ending of a fiscal period of the partnership under subsection 249.1(8). “specified percentage”, of a corporation for a particular taxation year in respect of a partnership, means (a) if the first taxation year for which the corporation has qualifying transitional income ends in 2011 and the particular year ends in (i) 2011, 100%, (ii) 2012, 85%, (iii) 2013, 65%, (iv) 2014, 45%, (v) 2015, 25%, and (vi) 2016, 0%; (b) if the first taxation year for which the corporation has qualifying transitional income ends in 2012 and the particular year ends in (i) 2012, 100%, (ii) 2013, 85%, (iii) 2014, 65%, (iv) 2015, 45%, (v) 2016, 25%, and (vi) 2017, 0%; and (c) if the first taxation year for which the corporation has qualifying transitional income ends in 2013 and the particular year ends in (i) 2013, 85%, (ii) 2014, 65%, (iii) 2015, 45%,
Soutien de la croissance de l’éco (iv) 2016, 25%, and (v) 2017, 0%.
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Income inclusion — adjusted stub period accrual
(2) Subject to subsections (5) and (9), a corporation (other than a professional corporation) shall include in computing its income for a taxation year its adjusted stub period accrual in respect of a partnership if
Keeping Canada’s Econ
(a) the corporation has a significant interest in the partnership at the end of the last fiscal period of the partnership that ends in the year; (b) another fiscal period of the partnership begins in the year and ends after the year; and (c) at the end of the year, the corporation is entitled to a share of an income, loss, taxable capital gain or allowable capital loss of the partnership for the fiscal period referred to in paragraph (b).
Income inclusion — new partner designation
(3) Subject to subsection (5), if a corporation (other than a professional corporation) becomes a member of a partnership during a fiscal period of the partnership (in this subsection referred to as the “particular period”) that begins in the corporation’s taxation year and ends after the taxation year but on or before the filing-due date for the taxation year and the corporation has a significant interest in the partnership at the end of the particular period, the corporation may include in computing its income for the taxation year the lesser of (a) the amount, if any, designated by the corporation in its return of income for the taxation year, and (b) the amount determined by the formula A × B/C where A is the corporation’s income from the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113), B is the number of days that are both in the corporation’s taxation year and the particular period, and C is the number of days in the particular period.
Soutien de la croissance de l’éco
Deduction in following year
(4) A corporation may deduct in computing its income for a taxation year each amount that was included in computing its income in respect of a partnership for the immediately preceding taxation year under subsection (2) or (3).
Character of amounts
(5) For the purposes of this Act, the following rules apply: (a) in computing the income of a corporation for a taxation year, (i) an adjusted stub period accrual included under subsection (2) in respect of a partnership for the year is deemed to be income and taxable capital gains having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for all fiscal periods of the partnership ending in the year, (ii) an amount included under subsection (3) in respect of a partnership for the year is deemed to be income and taxable capital gains having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for the particular period referred to in that subsection, (iii) an amount deductible under subsection (4) in respect of a partnership for the year is deemed to have the same character and to be in the same proportions as the income and taxable capital gains included in the corporation’s income for the immediately preceding taxation year under subsection (2) or (3) in respect of the partnership, (iv) an amount deductible as a reserve under subsection (11) in respect of a partnership for the year is deemed to have the same character and to be in the same
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proportions as the qualifying transitional income in respect of the partnership for the year, and (v) an amount included in income under subsection (12) in respect of the partnership for the year is deemed to have the same character and to be in the same proportions as the amount deducted under subsection (11) for the immediately preceding taxation year; and (b) a corporation is deemed to have realized at the end of a taxation year an allowable capital loss equal to the amount determined by the formula A – (B – C) where A is the amount deductible by the corporation under subsection (4) for the year in respect of taxable capital gains of a partnership, B is the amount that is the total of (i) all taxable capital gains allocated by the partnership to the corporation for the year, (ii) the amount included in the corporation’s income under subsection (2) for the year in respect of taxable capital gains of the partnership, and (iii) the amount included in the corporation’s income under subsection (12) for the year in respect of taxable capital gains of the partnership, and C is the amount, if any, that is the lesser of (i) the amount that is the total of all allowable capital losses allocated by the partnership to the corporation for the year, and (ii) the amount determined under subparagraph (i) of the description of B.
2011 Designation — qualified resource expense
Soutien de la croissance de l’éco (6) A corporation may designate an amount for a taxation year in respect of a qualified resource expense under the definition “adjusted stub period accrual” in subsection (1) subject to the following rules: (a) the corporation cannot designate an amount for the year in respect of a qualified resource expense in respect of a partnership except to the extent the corporation obtains from the partnership, before the corporation’s filing-due date for the year, information in writing identifying the corporation’s qualified resource expenses described (i) in paragraph (h) of the definition “Canadian exploration expense” in subsection 66.1(6), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year, (ii) in paragraph (f) of the definition “Canadian development expense” in subsection 66.2(5), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year, (iii) in paragraph (e) of the definition “foreign resource expense” in subsection 66.21(1), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year, and (iv) in paragraph (b) of the definition “Canadian oil and gas property expense” in subsection 66.4(5), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year; and (b) the amount designated for the year by the corporation is not to exceed the maximum amount that would be deductible by the corporation under any of sections 66.1, 66.2, 66.21 and 66.4 in computing its income for the year if (i) the amounts referred to in paragraph (a) in respect of the partnership were the only amounts relevant in determining the maximum amount, and
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(ii) the fiscal period of the partnership that begins in the year and ends after the year had ended at the end of the year and each qualified resource expense were deemed under subsection 66(18) to be incurred by the corporation at the end of the year.
No additional income — bankrupt
(7) Subsections (2) and (3) do not apply in computing a corporation’s income for a taxation year in respect of a partnership if the corporation becomes a bankrupt in the year.
Foreign affiliates
(8) This section does not apply for the purposes of computing, for a taxation year of a foreign affiliate of a corporation resident in Canada, (a) the foreign accrual property income of the affiliate in respect of the corporation; and (b) except to the extent that the context otherwise requires, the exempt surplus or exempt deficit and the taxable surplus or taxable deficit (as those terms are defined in subsection 5907(1) of the Income Tax Regulations) of the affiliate in respect of the corporation.
Special case — multi-tier alignment
(9) If a corporation is a member of a partnership subject to a multi-tier alignment, subsection (2) does not apply to the corporation in respect of the partnership for taxation years preceding the taxation year that includes the end of the first aligned fiscal period of the partnership under the multi-tier alignment.
Designations
(10) Once a corporation makes a designation in calculating its adjusted stub period accrual in respect of a partnership for a taxation year under any of the description of E or F of paragraph (a), the description of E or F of subparagraph (b)(i) and the description of F or G of subparagraph (b)(ii) of the definition “adjusted stub period accrual” in subsection (1), the designation cannot be amended or revoked.
Soutien de la croissance de l’éco
Transitional reserve
(11) A corporation that has qualifying transitional income in respect of a partnership for a particular taxation year may deduct in computing its income, as a reserve, for the particular year such amount as the corporation claims not exceeding the least of (a) the specified percentage for the particular year of the corporation’s qualifying transitional income in respect of the partnership, (b) if, for the immediately preceding taxation year, an amount was deductible under this subsection in computing the corporation’s income in respect of the partnership, the amount that is the total of (i) the amount included under subsection (12) in computing the corporation’s income for the particular year in respect of the partnership, and (ii) the amount by which the corporation’s qualifying transitional income in respect of the partnership is increased in the particular year because of the application of subsections (16) and (17), and (c) the corporation’s income for the particular year computed before deducting any amount under this subsection in respect of the partnership or under sections 61.3 and 61.4.
Inclusion of prior year reserve
(12) A corporation shall include in computing its income in respect of a partnership for a taxation year the amount, if any, deducted by it under subsection (11) in respect of the partnership for its immediately preceding taxation year.
No reserve
(13) No deduction shall be made under subsection (11) in computing a corporation’s income for a taxation year in respect of a partnership (a) unless,
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(i) in the case of a corporation that is a member of a partnership in respect of which there is a multi-tier alignment, the corporation has been a member of the partnership continuously since before March 22, 2011 to the end of the year, (ii) in the case of a corporation that is a member of a partnership in respect of which there is no multi-tier alignment, the corporation is a member of the partnership (A) at the end of the partnership’s fiscal period that begins before March 22, 2011 and ends in the year of the corporation that includes March 22, 2011, (B) at the end of the partnership’s fiscal period commencing immediately after the fiscal period referred to in clause (A) and continues to be a member until after the end of the year of the corporation that includes March 22, 2011, and (C) continuously since before March 22, 2011 until the end of the year; (b) if at the end of the year or at any time in the following taxation year, (i) the corporation’s income is exempt from tax under this Part, or (ii) the corporation is non-resident and the partnership does not carry on business through a permanent establishment (as defined for the purpose of subsection 16.1(1)) in Canada; or (c) if the year ends immediately before another taxation year (i) at the beginning of which the partnership no longer principally carries on the activities to which the reserve relates, (ii) in which the corporation becomes a bankrupt, or (iii) in which the corporation is dissolved or wound up (other than in circumstances to which subsection 88(1) applies).
Deemed partner
Soutien de la croissance de l’éco
(14) A corporation that cannot deduct an amount under subsection (11) for a taxation year in respect of a partnership solely because it has disposed of its interest in the partnership is deemed for the purposes of paragraph (13)(a) to be a member of the partnership continuously until the end of the taxation year if (a) the corporation disposed of its interest to another corporation related to, or affiliated with, the corporation at the time of the disposition; and (b) a corporation related to, or affiliated with, the corporation has the partnership interest referred to in paragraph (a) at the end of the taxation year.
Computing qualifying transitional income — special rules
(15) For the purposes of determining a corporation’s qualifying transitional income, the income or loss, as the case may be, of a partnership for a fiscal period shall be computed as if (a) the partnership had deducted for the period the maximum amount deductible in respect of any expense, reserve, allowance or other amount; (b) this Act were read without reference to paragraph 28(1)(b); and (c) the partnership had made an election under paragraph 34(a).
Qualifying transition income adjustment — conditions for application
(16) Subsection (17) applies for a particular taxation year of a corporation and for each subsequent taxation year for which the corporation may deduct an amount under subsection (11) in respect of a partnership if the particular year is the first taxation year (a) that is after the taxation year in which the corporation has, or would have if the partnership had income, an adjusted stub period accrual that is included in the corporation’s qualifying transitional income in respect of the partnership by reason of paragraph (b) of the definition “qualifying transitional income” in subsection (1); and
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(b) in which ends the fiscal period of the partnership that began in the taxation year referred to in paragraph (a).
Adjustment of qualifying transitional income
(17) If this subsection applies in respect of a partnership for a taxation year of a corporation, the adjusted stub period accrual included in the corporation’s qualifying transitional income in respect of the partnership for the year is computed as if (a) the descriptions in paragraph (a) and subparagraph (b)(i) of the definition “adjusted stub period accrual” in subsection (1) read as follows: A is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113), B is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the particular period, C is the number of days that are in both the year and the particular period, D is the number of days in the particular period, E is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and F is nil; and (b) the descriptions in subparagraph (b)(ii) of the definition “adjusted stub period accrual” in subsection (1) read as follows:
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A is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113), B the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the particular period, C is the corporation’s eligible alignment income for the eligible fiscal period, D is the number of days that are in both the year and the particular period, E is the number of days in the particular period, F is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and G is nil.
Anti-avoidance
(18) If it is reasonable to conclude that one of the main reasons a corporation is a member of a partnership in a taxation year is to avoid the application of subsection (13), the corporation is deemed not to be a member of the partnership for the purposes of that subsection.
Definitions
34.3 (1) The definitions in this subsection and in subsection 34.2(1) apply in this section.
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“actual stub period accrual” « montant comptabilisé réel pour la période tampon »
“actual stub period accrual”, of a corporation in respect of a qualifying partnership for a taxation year, means the positive or negative amount determined by the formula
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(A – B) × C/D – E where A is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the qualifying partnership for the last fiscal period of the partnership that began in the base year (other than any amount for which a deduction was available under section 112 or 113); B is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss of the qualifying partnership for the last fiscal period of the partnership that began in the base year (to the extent that the total of all allowable capital losses included under this description in respect of all qualifying partnerships for the taxation year does not exceed the corporation’s share of all taxable capital gains of all qualifying partnerships for the taxation year); C is the number of days that are in both the base year and the fiscal period; D is the number of days in the fiscal period; and E is the amount of the qualified resource expense in respect of the qualifying partnership that was designated by the corporation for the base year under subsection 34.2(6) in its return of income for the base year filed with the Minister on or before its filing-due date for the base year. “base year” « année de base »
“base year”, of a corporation in respect of a qualifying partnership for a taxation year, means the preceding taxation year of the corporation in which began a fiscal period of the partnership that ends in the corporation’s taxation year.
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2011 “income shortfall adjustment” « rajustement pour revenu insuffisant »
“income shortfall adjustment”, of a corporation in respect of a qualifying partnership for a taxation year, means the positive or negative amount determined by the formula (A – B) × C × D where A is the amount that is the lesser of (a) the actual stub period accrual in respect of the qualifying partnership, and (b) the amount that would be the corporation’s adjusted stub period accrual for the base year in respect of the qualifying partnership if the value of F in paragraph (a) of the definition “adjusted stub period accrual” in subsection 34.2(1) were nil; B is the amount included under subsection 34.2(2) in computing the corporation’s income for the base year in respect of the qualifying partnership; C is the number of days in the period that (a) begins on the day after the day on which the base year ends, and (b) ends on the day on which the taxation year ends; and D is the average daily rate of interest determined by reference to the rate of interest prescribed under paragraph 4301(a) of the Income Tax Regulations for the period referred to in the description of C.
“qualifying partnership” « société de personnes admissible »
“qualifying partnership”, in respect of a corporation for a particular taxation year, means a partnership (a) a fiscal period of which began in a preceding taxation year and ends in the particular taxation year; and (b) in respect of which the corporation was required to calculate an adjusted stub period accrual for the preceding taxation year.
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Application of subsection (3)
(2) Subsection (3) applies to a corporation for a taxation year if
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(a) the corporation has designated an amount for the purpose of the description of F in paragraph (a) of the definition “adjusted stub period accrual” in subsection 34.2(1) in calculating its adjusted stub period accrual for the base year in respect of a qualifying partnership for the taxation year; and (b) where the corporation has qualifying transitional income, the taxation year is after the first taxation year of the corporation to which subsection 34.2(17) applies.
Income shortfall adjustment — inclusion
(3) If this subsection applies to a corporation for a taxation year, the corporation shall include in computing its income for the taxation year the amount determined by the formula A + 0.50 × (A – B) where A is the amount that is the total of all amounts each of which is the corporation’s income shortfall adjustment in respect of a qualifying partnership for the year; and B is the amount that is the lesser of A and the total of all amounts each of which is 25% of the positive amount, if any, that would be the income shortfall adjustment in respect of a qualifying partnership for the year if the value of the description of B in the definition “income shortfall adjustment” in subsection (1) were nil.
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(2) Subsection (1) applies to taxation years ending after March 22, 2011. 4. (1) The Act is amended by adding the following after section 38: Tax-deferred transaction — flow-through shares
38.1 If a taxpayer acquires a property (in this section referred to as the “acquired property”) that is included in a flow-through share class of property in the course of a transaction or series of transactions to which any of section 51, subsections 73(1), 85(1) and (2) and 85.1(1), sections 86 and 87 and subsections 88(1) and 98(3) apply (a) if the transfer of the acquired property is part of a gifting arrangement (within the meaning assigned by section 237.1) or of a transaction or series of transactions to which subsection 98(3) applies, or the transferor is a person with whom the taxpayer was, at the time of the acquisition, not dealing at arm’s length, there shall be added, at the time of the transfer, to the taxpayer’s exemption threshold in respect of the flow-through share class of property, and deducted from the transferor’s exemption threshold in respect of the flow-through share class of property, the amount determined by the formula A×B where A is the amount by which the transferor’s exemption threshold in respect of the flow-through share class of property immediately before that time exceeds the capital gain, if any, of the transferor as a result of the transfer, and B is the proportion that the fair market value of the acquired property immediately before the transfer is of the fair market value of all property of the transferor immediately before the transfer that is included in the flow-through share class of property; and
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(b) if the transferor receives particular shares of the capital stock of the taxpayer as consideration for the acquired property and those particular shares are listed on a designated stock exchange or are shares of a mutual fund corporation, then for the purposes of this section and subsection 40(12) (i) the particular shares are deemed to be flow-through shares of the transferor, and (ii) there shall be added to the transferor’s exemption threshold in respect of the flowthrough share class of property that includes the particular shares the amount that is determined under paragraph (a) or that would be so determined if paragraph (a) applied to the taxpayer. (2) Subsection (1) is deemed to have come into force on March 22, 2011. 5. (1) Section 40 of the Act is amended by adding the following after subsection (11): Donated flowthrough shares
(12) If at any time a taxpayer disposes of one or more capital properties that are included in a flow-through share class of property and subparagraph 38(a.1)(i) or (iii) applies to the disposition (in this subsection referred to as the “actual disposition”), then the taxpayer is deemed to have a capital gain from a disposition at that time of another capital property equal to the lesser of (a) the taxpayer’s exemption threshold at that time in respect of the flow-through share class of property, and (b) the total of all amounts each of which is a capital gain from the actual disposition (for greater certainty, calculated without reference to this subsection). (2) Subsection (1) applies to dispositions made on or after March 22, 2011. 6. (1) The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:
Life estates in real property
43.1 (1) Notwithstanding any other provision of this Act, if at any time a taxpayer disposes of a remainder interest in real property
Soutien de la croissance de l’éco (except as a result of a transaction to which subsection 73(3) would otherwise apply or by way of a gift to a donee described in the definition “total charitable gifts”, “total Crown gifts” or “total ecological gifts” in subsection 118.1(1)) to a person or partnership and retains a life estate or an estate pur autre vie (in this section referred to as the “life estate”) in the property, the taxpayer is deemed
(2) The portion of subsection 43.1(1) of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following: Life estates in real property
43.1 (1) Notwithstanding any other provision of this Act, if at any time a taxpayer disposes of a remainder interest in real property (except as a result of a transaction to which subsection 73(3) would otherwise apply or by way of a gift to a qualified donee) to a person or partnership and retains a life estate or an estate pur autre vie (in this section referred to as the “life estate”) in the property, the taxpayer is deemed
(3) Subsection (1) applies to dispositions that occur after February 27, 1995. (4) Subsection (2) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 7. (1) The portion of subsection 48.1(1) of the Act after paragraph (b) and before paragraph (c) is replaced by the following: the individual is deemed, except for the purposes of sections 7 and 35, paragraph 110(1)(d.1) and subsections 120.4(4) and (5),
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(2) Subsection (1) applies to dispositions that occur on or after March 22, 2011. 8. (1) Subparagraph 53(2)(c)(i.4) of the Act is replaced by the following: (i.4) unless that time is immediately before a disposition of the interest, if the taxpayer is a member of the partnership and the taxpayer has been a specified member of the partnership at all times since becoming a member of the partnership, or the taxpayer is at that time a limited partner of the partnership for the purposes of subsection 40(3.1), (A) where that time is in the taxpayer’s first taxation year for which the taxpayer is eligible to deduct an amount in respect of the partnership under subsection 34.2(11), the portion of the amount deducted in computing the taxpayer’s income for the taxation year under subsection 34.2(11) in respect of the partnership that would have been deductible if the definition “qualifying transitional income” in subsection 34.2(1) were read without reference to paragraph (b), and (B) where that time is in any other taxation year, the portion of the amount deducted in computing the taxpayer’s income for the taxation year immediately preceding that other year under subsection 34.2(11) in respect of the partnership that would have been deductible if the definition “qualifying transitional income” in subsection 34.2(1) were read without reference to paragraph (b), (2) Subsection (1) applies to the 2011 and subsequent taxation years. 9. (1) Section 54 of the Act is amended by adding the following in alphabetical order:
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2011 “exemption threshold” « seuil d’exonération »
“exemption threshold”, of a taxpayer at a particular time in respect of a flow-through share class of property, means the amount determined by the formula A–B where A is the total of (a) the total of all amounts, each of which is an amount that would be the cost to the taxpayer, computed without reference to subsection 66.3(3), of a flowthrough share that was included at any time before the particular time in the flow-through share class of property and that was issued by a corporation to the taxpayer on or after the taxpayer’s freshstart date in respect of the flow-through share class of property at that time, other than a flow-through share that the taxpayer was obligated, before March 22, 2011, to acquire pursuant to the terms of a flow-through share agreement entered into between the corporation and the taxpayer, and (b) the total of all amounts, each of which is an amount that would be the adjusted cost base to the taxpayer of an interest in a partnership — computed as if subparagraph 53(1)(e)(vii.1) and clauses 53(2)(c)(ii)(C) and (D) did not apply to any amount incurred by the partnership in respect of a flow-through share held by the partnership, either directly or indirectly through another partnership — that was included at any time before the particular time in the flow-through share class of property, if (i) the taxpayer (A) acquired the interest on or after the taxpayer’s fresh-start date in respect of the flow-through share class of property at the particular time (other than an interest that the taxpayer was obligated, before August 16, 2011, to acquire pursuant to the terms of an agreement in writing entered into by the taxpayer), or
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Keeping Canada’s Econ (B) made a contribution of capital to the partnership on or after August 16, 2011, (ii) at any time after the taxpayer acquired the interest or made the contribution of capital, the taxpayer is deemed by subsection 66(18) to have made or incurred an outlay or expense in respect of a flow-through share held by the partnership, either directly or indirectly through another partnership, and (iii) at any time between the time that the taxpayer acquired the interest or made the contribution of capital and the particular time, more than 50% of the fair market value of the assets of the partnership is attributable to property included in a flow-through share class of property, and
B is the total, if any, of all amounts, each of which is the lesser of (a) the total of all amounts, each of which is a capital gain from a disposition of a property included in the flow-through share class of property, other than a capital gain referred to in paragraph 38.1(a), at an earlier time that is (i) before the particular time, and (ii) after the first time that the taxpayer acquired a flow-through share referred to in paragraph (a) of the description of A or acquired a partnership interest referred to in paragraph (b) of the description of A, and (b) the exemption threshold of the taxpayer in respect of the flow-though share class of property immediately before that earlier time; “flow-through share class of property” « catégorie de biens constituée d’actions accréditives »
“flow-through share class of property” means a group of properties, (a) in respect of a class of shares of the capital stock of a corporation, each of which is
Soutien de la croissance de l’éco (i) a share of the class, if any share of the class or any right described in subparagraph (ii) is, at any time, a flow-through share to any person, (ii) a right to acquire a share of the class, if any share of that class or any right described in this subparagraph is, at any time, a flow-through share to any person, or (iii) a property that is an identical property of a property described in subparagraph (i) or (ii), or (b) each of which is an interest in a partnership, if at any time more than 50% of the fair market value of the partnership’s assets is attributable to property included in a flowthrough share class of property;
“fresh-start date” « date de nouveau départ »
“fresh-start date”, of a taxpayer at a particular time in respect of a flow-through share class of property, means (a) in the case of a partnership interest that is included in the flow-through share class of property, the day that is the later of (i) August 16, 2011, and (ii) the last day, if any, before the particular time, on which the taxpayer held an interest in the partnership, and (b) in the case of any other property that is included in the flow-though share class of property, the day that is the later of (i) March 22, 2011, and (ii) the last day, if any, before the particular time, on which the taxpayer disposed of all property included in the flow-through share class of property;
(2) Subsection (1) is deemed to have come into force on March 22, 2011. 10. (1) Clause 56(1)(a)(i)(C) of the Act is replaced by the following:
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Keeping Canada’s Econ (C) the amount of any payment out of or under a specified pension plan, and
(2) Subsection 56(2) of the Act is replaced by the following: Indirect payments
(2) A payment or transfer of property made pursuant to the direction of, or with the concurrence of, a taxpayer to another person for the benefit of the taxpayer or as a benefit that the taxpayer desired to have conferred on the other person (other than by an assignment of any portion of a retirement pension under section 65.1 of the Canada Pension Plan or a comparable provision of a provincial pension plan as defined in section 3 of that Act) shall be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer. (3) Section 56 of the Act is amended by adding the following after subsection (3):
Limitations of scholarship exemption
(3.1) For the purpose of determining the total in paragraph (3)(a) for a taxation year, (a) a scholarship, fellowship or bursary (in this subsection referred to as an “award”) is not considered to be received in connection with the taxpayer’s enrolment in an educational program described in subparagraph (3)(a)(i) except to the extent that it is reasonable to conclude that the award is intended to support the taxpayer’s enrolment in the program, having regard to all the circumstances, including the terms and conditions that apply in respect of the award, the duration of the program and the period for which support is intended to be provided; and (b) if an award is received in connection with an educational program in respect of which the taxpayer may deduct an amount by reason of paragraph (b) of the description of B in subsection 118.6(2) for the taxation year, for the immediately preceding taxation year or for the following taxation year (in this paragraph referred to as the “claim year”), the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the taxation year in respect of the award
Soutien de la croissance de l’éco may not exceed the amount that is the total of amounts, each of which is the cost of materials related to the program or a fee paid to a designated educational institution in respect of the program, as defined in subsection 118.6(1), in respect of the claim year. (4) Subsection (1) applies to payments made after 2009. (5) Subsection (2) applies to payments and transfers made after 2010. (6) Subsection (3) applies to the 2010 and subsequent taxation years. 11. (1) Clause 60(l)(v)(B.01) of the Act is replaced by the following: (B.01) the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan or a specified pension plan as a consequence of the death of an individual of whom the taxpayer was a child or grandchild, if the taxpayer was, immediately before the death, financially dependent on the individual for support because of mental or physical infirmity, (2) Sub-subclause 60(l)(v)(B.1)(II)1 of the Act is replaced by the following: 1. a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan or a specified pension plan, (3) Paragraph 60(v) of the Act is repealed. (4) Subsections (1) to (3) apply to taxation years that begin after 2009. 12. (1) The definition “eligible individual” in subsection 60.02(1) of the Act is replaced by the following:
32 “eligible individual” « particulier admissible »
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“eligible individual” means a child or grandchild of a deceased annuitant under a registered retirement savings plan or registered retirement income fund, or of a deceased member of a registered pension plan or a specified pension plan, who was financially dependent on the deceased for support, at the time of the deceased’s death, by reason of mental or physical infirmity. (2) Paragraph (c) of the definition “eligible proceeds” in subsection 60.02(1) of the Act is replaced by the following: (c) a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) out of or under a registered pension plan or a specified pension plan. (3) Subsections (1) and (2) are deemed to have come into force on March 4, 2010. 13. (1) Subparagraph (b)(ii) of the definition “Canadian resource property” in subsection 66(15) of the Act is replaced by the following: (ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada other than a bituminous sands deposit or an oil shale deposit,
(2) Paragraph (c) of the definition “Canadian resource property” in subsection 66(15) of the Act is replaced by the following: (c) any oil or gas well in Canada or any real property or immovable in Canada the principal value of which depends on its petroleum, natural gas or related hydrocarbon content (not including any depreciable property), (3) Paragraphs (d) and (e) of the definition “Canadian resource property” in subsection 66(15) of the Act are replaced by the following: (d) any right to a rental or royalty computed by reference to the amount or value of production from an oil or a gas well in Canada, or from a natural accumulation of petroleum, natural gas or a related hydro2011
Soutien de la croissance de l’éco carbon in Canada, if the payer of the rental or royalty has an interest in, or for civil law a right in, the well or accumulation, as the case may be, and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the well or accumulation, (e) any right to a rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada, other than a bituminous sands deposit or an oil shale deposit, if the payer of the rental or royalty has an interest in, or for civil law a right in, the mineral resource and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the mineral resource, (4) Paragraphs (f) and (g) of the definition “Canadian resource property” in subsection 66(15) of the Act are replaced by the following: (f) any real property or immovable in Canada (not including any depreciable property) the principal value of which depends on its mineral resource content other than where the mineral resource is a bituminous sands deposit or an oil shale deposit, (g) any right to or interest in — or, for civil law, any right to or in — any property described in any of paragraphs (a) to (e), other than a right or an interest that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership, or (h) an interest in real property described in paragraph (f) or a real right in an immovable described in that paragraph, other than an interest or a right that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership; (5) Subsections (1), (2) and (4) apply in respect of properties and rights acquired after March 21, 2011 except that, in respect of a property or right acquired by a person or partnership before 2012 if the person or partnership was obligated to acquire the
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property or right pursuant to an agreement in writing entered into by the person or partnership before March 22, 2011, (a) subparagraph (b)(ii) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (1), is to be read without reference to “other than a bituminous sands deposit or an oil shale deposit”; (b) the reference to “petroleum, natural gas or related hydrocarbon content” in paragraph (c) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (2), is to be read as a reference to “petroleum or natural gas content”; and (c) paragraph (f) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (4), is to be read without reference to “other than where the mineral resource is a bituminous sands deposit or an oil shale deposit”. (6) Subsection (3) applies in respect of rights acquired after December 20, 2002 except that, in respect of a right acquired before March 22, 2011 or in respect of a right that is acquired by a person or partnership after March 21, 2011 and before 2012 and that the person or partnership is obligated to acquire pursuant to an agreement in writing entered into by the person or partnership before March 22, 2011, (a) the reference to “petroleum, natural gas or a related hydrocarbon” in paragraph (d) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (3), is to be read as a reference to “petroleum or natural gas”; and (b) paragraph (e) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (3), is to be read without reference to “, other than a bituminous sands deposit or an oil shale deposit,”.
Soutien de la croissance de l’éco 14. (1) Paragraph (f) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is amended by striking out “or” at the end of subparagraph (v) and by replacing subparagraph (vi) with the following: (v.1) any expense described in subparagraph (i), (iii) or (iv) in respect of the mineral resource, incurred before a new mine in the mineral resource comes into production in reasonable commercial quantities, that results in revenue or can reasonably be expected to result in revenue earned before the new mine comes into production in reasonable commercial quantities, except to the extent that the total of all such expenses exceeds the total of those revenues, or (vi) any expense that may reasonably be considered to be related to a mine in the mineral resource that has come into production in reasonable commercial quantities or to be related to a potential or actual extension of the mine,
(2) Paragraph (g) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is replaced by the following: (g) any expense incurred by the taxpayer after November 16, 1978 for the purpose of bringing a new mine in a mineral resource in Canada, other than a bituminous sands deposit or an oil shale deposit, into production, in reasonable commercial quantities and incurred before the new mine comes into production in such quantities, including an expense for clearing, removing overburden, stripping, sinking a mine shaft or constructing an adit or other underground entry, but not including any expense that results in revenue or can reasonably be expected to result in revenue earned before the new mine comes into production in reasonable commercial quantities, except to the extent that the total of all such expenses exceeds the total of those revenues,
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(3) The definition “Canadian exploration expense” in subsection 66.1(6) of the Act is amended by adding the following after paragraph (g.1): (g.2) any expense incurred by the taxpayer after March 21, 2011, that is (i) a specified oil sands mine development expense, or (ii) an eligible oil sands mine development expense,
(4) Paragraph (k.2) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is repealed. (5) Subsection 66.1(6) of the Act is amended by adding the following in alphabetical order: “bitumen mine development project” « projet de mise en valeur d’une mine de bitume »
“bitumen upgrading development project” « projet de valorisation du bitume »
“completion” « achèvement »
“bitumen mine development project”, of a taxpayer, means an undertaking for the sole purpose of developing a new mine to extract and process tar sands from a mineral resource of the taxpayer to produce bitumen or a similar product; “bitumen upgrading development project”, of a taxpayer, means an undertaking for the sole purpose of constructing an upgrading facility to process bitumen or a similar feedstock (all or substantially all of which is from a mineral resource of the taxpayer) from a new mine to the crude oil stage or its equivalent; “completion”, of a specified oil sands mine development project, means the first attainment of a level of average output, measured over a 60-day period, equal to at least 60% of the planned level of average daily output (as determined in paragraph (b) of the definition “specified oil sands mine development project”) for the specified oil sands mine development project;
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2011 “designated asset” « bien désigné »
“designated asset”, in respect of an oil sands mine development project of a taxpayer, means a property that is a building, a structure, machinery or equipment and is, or is an integral and substantial part of, (a) in the case of a bitumen mine development project, (i) a crusher, (ii) a froth treatment plant, (iii) a primary separation unit, (iv) a steam generation plant, (v) a cogeneration plant, or (vi) a water treatment plant, or (b) in the case of a bitumen upgrading development project, (i) a gasifier unit, (ii) a vacuum distillation unit, (iii) a hydrocracker unit, (iv) a hydrotreater unit, (v) a hydroprocessor unit, or (vi) a coker;
“eligible oil sands mine development expense” « frais d’aménagement admissibles relatifs à une mine de sables bitumineux »
“eligible oil sands mine development expense”, of a taxpayer, means an expense incurred by the taxpayer after March 21, 2011 and before 2016, the amount of which is determined by the formula A×B where A is an expense that would be a Canadian exploration expense of the taxpayer described in paragraph (g) of the definition “Canadian exploration expense” if that paragraph were read without reference to “other than a bituminous sands deposit or an oil shale deposit”, but does not include an expense that is a specified oil sands mine development expense, and B is (a) 100% if the expense is incurred before 2013,
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Keeping Canada’s Econ (b) 80% if the expense is incurred in 2013, (c) 60% if the expense is incurred in 2014, and (d) 30% if the expense is incurred in 2015;
“oil sands mine development project” « projet de mise en valeur d’une mine de sables bitumineux »
“preliminary work activity” « travaux préliminaires »
“oil sands mine development project”, of a taxpayer, means a bitumen mine development project or a bitumen upgrading development project of the taxpayer; “preliminary work activity”, in respect of an oil sands mine development project, means activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of designated assets in respect of the taxpayer’s oil sands mine development project including, without limiting the generality of the foregoing, the following activities: (a) obtaining permits or regulatory approvals, (b) performing design or engineering work, (c) conducting feasibility studies, (d) conducting environmental assessments, and (e) entering into contracts;
“specified oil sands mine development expense” « frais d’aménagement déterminés relatifs à une mine de sables bitumineux »
“specified oil sands mine development expense”, of a taxpayer, means an expense that (a) would be a Canadian exploration expense described in paragraph (g) of the definition “Canadian exploration expense” if that paragraph were read without reference to “other than a bituminous sands deposit or an oil shale deposit”, (b) is incurred by the taxpayer after March 21, 2011 and before 2015, and (c) is incurred by the taxpayer to achieve completion of a specified oil sands mine development project of the taxpayer;
2011 “specified oil sands mine development project” « projet déterminé de mise en valeur d’une mine de sables bitumineux »
Soutien de la croissance de l’éco “specified oil sands mine development project”, of a taxpayer, means an oil sands mine development project (not including any preliminary work activity) in respect of which (a) one or more designated assets was, before March 22, 2011, (i) acquired by the taxpayer, or (ii) in the process of being constructed, fabricated or installed, by or on behalf of the taxpayer, and (b) the planned level of average daily output (where that output is bitumen or a similar product in the case of a bitumen mine development project, or synthetic crude oil or a similar product in the case of a bitumen upgrading development project) that can reasonably be expected, is the lesser of (i) the level that was the demonstrated intention of the taxpayer as of March 21, 2011 to produce from the oil sands mine development project, and (ii) the maximum level of output associated with the design capacity, as of March 21, 2011, of the designated asset referred to in paragraph (a); (6) Subsections (1), (2) and (4) apply to expenses incurred after November 5, 2010 except that in respect of expenses incurred before March 22, 2011 paragraph (g) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act, as enacted by subsection (2), is to be be read without reference to “, other than a bituminous sands deposit or an oil shale deposit,”. (7) Subsection (3) applies to expenses incurred after March 21, 2011. (8) Subsection (5) is deemed to have come into force on March 22, 2011. 15. (1) The definition “Canadian development expense” in subsection 66.2(5) of the Act is amended by adding the following after paragraph (c):
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(c.1) any expense, or portion of any expense, that is not a Canadian exploration expense, incurred by the taxpayer for the purpose of bringing a new mine in a mineral resource in Canada that is a bituminous sands deposit or an oil shale deposit into production and incurred before the new mine comes into production in reasonable commercial quantities, including an expense for clearing the land, removing overburden and stripping, or building an entry ramp,
(2) The portion of the description of F in the definition “cumulative Canadian development expense” in subsection 66.2(5) of the Act before paragraph (a) is replaced by the following: F is the total of all amounts each of which is an amount in respect of property described in paragraph (b), (e) or (f) of the definition “Canadian resource property” in subsection 66(15) or property disposed of after March 21, 2011 which was described in any of those paragraphs and the cost of which when acquired by the taxpayer was included in the Canadian development expense of the taxpayer, or any right to or interest in — or, for civil law, any right in or to — such a property, other than such a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership, (in this description referred to as “the particular property”) disposed of by the taxpayer before that time equal to the amount, if any, by which (3) Subsection (1) applies to expenses incurred after March 21, 2011. (4) Subsection (2) is deemed to have come into force on March 22, 2011. 16. (1) Subsection 74.1(1) of the Act is replaced by the following: Transfers and loans to spouse or common-law partner
74.1 (1) If an individual has transferred or lent property (otherwise than by an assignment of any portion of a retirement pension under section 65.1 of the Canada Pension Plan or a comparable provision of a provincial pension
Soutien de la croissance de l’éco plan as defined in section 3 of that Act), either directly or indirectly, by means of a trust or by any other means whatever, to or for the benefit of a person who is the individual’s spouse or common-law partner or who has since become the individual’s spouse or common-law partner, any income or loss, as the case may be, of that person for a taxation year from the property or from property substituted therefor, that relates to the period in the year throughout which the individual is resident in Canada and that person is the individual’s spouse or common-law partner, is deemed to be income or a loss, as the case may be, of the individual for the year and not of that person. (2) Subsection (1) applies to transfers and loans made after 2010. 17. (1) Paragraph 74.5(12)(a.1) of the Act is repealed. (2) Subsection (1) applies to transfers made after 2010. 18. (1) The portion of subsection 81(4) of the Act after paragraph (b) is replaced by the following: there shall not be included in computing the individual’s income derived from the performance of those duties the lesser of $1,000 and the total of those amounts, other than, if the individual makes a claim under section 118.06 for the year, amounts received in respect of duties as a firefighter. (2) Subsection (1) applies to the 2011 and subsequent taxation years. 19. (1) Clause (a)(i)(A) of the definition “capital dividend account” in subsection 89(1) of the Act is replaced by the following: (A) the amount of the corporation’s capital gain from the disposition (other than a disposition under subsection 40(12) or that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period beginning at the beginning of its first taxation year (that began after the corporation last became a private corporation and that ended after
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(2) Subparagraph (a)(i) of the definition “capital dividend account” in subsection 89(1) of the Act is amended by striking out “and” at the end of clause (B) and by adding the following after that clause: (B.1) the corporation’s taxable capital gain from a disposition in the period under subsection 40(12), and (3) Subsections (1) and (2) apply to dispositions that occur on or after March 22, 2011. 20. (1) Subparagraphs 96(1)(d)(i) and (ii) of the Act are replaced by the following: (i) this Act were read without reference to sections 34.1 and 34.2, subsection 59(1), paragraph 59(3.2)(c.1) and subsections 66.1(1), 66.2(1) and 66.4(1), and (ii) no deduction were permitted under any of section 29 of the Income Tax Application Rules, subsection 65(1) and sections 66, 66.1, 66.2, 66.21 and 66.4; (2) Subsection (1) applies to the 2011 and subsequent taxation years. 21. (1) Paragraph 110.1(1)(a) of the Act is amended by adding the following after subparagraph (iv): (iv.1) a municipal or public body performing a function of government in Canada, (2) The portion of paragraph 110.1(1)(a) of the Act, as amended by subsection (1), before the formula is replaced by the following: Charitable gifts
(a) the total of all amounts each of which is the fair market value of a gift (other than a gift described in paragraph (b), (c) or (d)) made by the corporation in the year or in any of the five preceding taxation years to a
Soutien de la croissance de l’éco
qualified donee, not exceeding the lesser of the corporation’s income for the year and the amount determined by the formula (3) Subparagraph 110.1(3)(a)(i) of the Act is replaced by the following: (i) capital property to a qualified donee, or (4) Subsection 110.1(6) of the Act is replaced by the following: Non-qualifying securities
(6) Subsections 118.1(13) to (14) and (16) to (20) apply to a corporation as if the references in those subsections to an individual were read as references to a corporation and as if a nonqualifying security of a corporation included a share (other than a share listed on a designated stock exchange) of the capital stock of the corporation. (5) Section 110.1 of the Act is amended by adding the following after subsection (9):
Options
Application of subsection (12)
(10) Subject to subsections (12) and (13), if a corporation has granted an option to a qualified donee in a taxation year, no amount in respect of the option is to be included in computing an amount under any of paragraphs (1)(a) to (d) in respect of the corporation for any year. (11) Subsection (12) applies if (a) an option to acquire a property of a corporation is granted to a qualified donee; (b) the option is exercised so that the property is disposed of by the corporation and acquired by the qualified donee at a particular time; and (c) either (i) the amount that is 80% of the fair market value of the property at the particular time is greater than or equal to the total of (A) the consideration received by the corporation from the qualified donee for the property, and (B) the consideration received by the corporation from the qualified donee for the option, or
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(ii) the corporation establishes to the satisfaction of the Minister that the granting of the option or the disposition of the property was made by the corporation with the intention to make a gift to the qualified donee. Granting of an option
(12) If this subsection applies, notwithstanding subsection 49(3), (a) the corporation is deemed to have received proceeds of disposition of the property equal to the property’s fair market value at the particular time; and (b) there shall be included in the total referred to in paragraph (1)(a), for the corporation’s taxation year that includes the particular time, the amount by which the property’s fair market value exceeds the total described in subparagraph (11)(c)(i).
Disposition of an option
(13) If an option to acquire a particular property of a corporation is granted to a qualified donee and the option is disposed of by the qualified donee (otherwise than by the exercise of the option) at a particular time (a) the corporation is deemed to have disposed of a property at the particular time (i) the adjusted cost base of which to the corporation immediately before the particular time is equal to the consideration, if any, paid by the qualified donee for the option, and (ii) the proceeds of disposition of which are equal to the lesser of the fair market value of the particular property at the particular time and the fair market value of any consideration (other than a nonqualifying security of any person) received by the qualified donee for the option; and (b) there shall be included in the total referred to in paragraph (1)(a) for the corporation’s taxation year that includes the particular time the amount, if any, by which the proceeds of disposition as determined by paragraph (a) exceed the consideration, if any, paid by the qualified donee for the option.
2011 Returned property
Soutien de la croissance de l’éco (14) Subsection (15) applies if a qualified donee has issued to a corporation a receipt referred to in subsection (2) in respect of a transfer of a property (in this subsection and subsection (15) referred to as the “original property”) and a particular property that is (a) the original property is later transferred to the corporation (unless that later transfer is reasonable consideration or remuneration for property acquired by or services rendered to a person); or (b) any other property that may reasonably be considered compensation for or a substitute for, in whole or in part, the original property, is later transferred to the corporation.
Returned property
(15) If this subsection applies, then (a) irrespective of whether the transfer of the original property by the corporation to the qualified donee referred to in subsection (14) was a gift, the corporation is deemed not to have disposed of the original property at the time of that transfer nor to have made a gift; (b) if the particular property is identical to the original property, the particular property is deemed to be the original property; and (c) if the particular property is not the original property, then (i) the corporation is deemed to have disposed of the original property at the time that the particular property is transferred to the corporation for proceeds of disposition equal to the greater of the fair market value of the particular property at that time and the fair market value of the original property at the time that it was transferred by the corporation to the donee, and (ii) if the transfer of the original property by the corporation would be a gift if this section were read without reference to paragraph (a), the corporation is deemed to have, at the time of that transfer, transferred to the donee a property that is the subject of a gift having a fair market value equal to the amount, if any, by which the fair market value of the original property at
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the time of that transfer exceeds the fair market value of the particular property at the time that it is transferred to the corporation. Information return
(16) If subsection (15) applies in respect of a transfer of property to a corporation and that property has a fair market value greater than $50, the transferor must file an information return containing prescribed information with the Minister not later than 90 days after the day on which the property was transferred and provide a copy of the return to the corporation.
Reassessment
(17) If subsection (15) applies in respect of a transfer of property to a corporation, the Minister may reassess a return of income of any person to the extent that the reassessment can reasonably be regarded as relating to the transfer. (6) Subsection (1) applies to gifts made after May 8, 2000. (7) Subsections (2) and (3) come into force on the later of the day on which this Act receives royal assent and January 1, 2012. (8) Subsection (4) is deemed to have come into force on March 22, 2011. (9) Subsections 110.1(10) to (13) of the Act, as enacted by subsection (5), apply to options granted on or after March 22, 2011. (10) Subsections 110.1(14) to (17) of the Act, as enacted by subsection (5), apply to transfers of property made on or after March 22, 2011, except that an information return required to be filed under subsection 110.1(16) of the Act, as enacted by subsection (5), that is filed before November 16, 2011 is deemed to have been filed on time. 22. (1) The portion of subsection 112(3.01) of the Act before paragraph (a) is replaced by the following:
Loss on share that is capital property — excluded dividends
(3.01) A qualified dividend shall not be included in the total determined under subparagraph (3)(a)(i) or paragraph (3)(b) if the taxpayer establishes that
Soutien de la croissance de l’éco (2) The portion of subsection 112(3.11) of the Act before paragraph (a) is replaced by the following:
Loss on share held by partnership — excluded dividends
(3.11) A qualified dividend shall not be included in the total determined under subparagraph (3.1)(a)(i) or paragraph (3.1)(b) or (c) if the taxpayer establishes that (3) The portion of clause 112(3.2)(a)(ii)(C) of the Act before subclause (I) is replaced by the following: (C) that is a qualified dividend received on the share and designated under subsection 104(19) by the trust in respect of a beneficiary that was a corporation, partnership or another trust where the trust establishes that (4) The portion of clause 112(3.3)(a)(ii)(C) of the Act before subclause (I) is replaced by the following: (C) that is a qualified dividend received on the share after that time and designated under subsection 104(19) by the trust in respect of a beneficiary that was a corporation, partnership or another trust where the trust establishes that (5) The portion of subsection 112(3.31) of the Act before paragraph (a) is replaced by the following:
Loss on share held by trust — excluded dividends
(3.31) A qualified dividend received by a trust shall not be included under subparagraph (3.2)(a)(i) or (b)(ii) or (3.3)(a)(i) if the trust establishes that the dividend
(6) The portion of subsection 112(3.32) of the Act before paragraph (a) is replaced by the following: Loss on share held by trust — excluded dividends
(3.32) A qualified dividend that is a dividend received on the share and designated under subsection 104(19) trust in respect of a beneficiary that corporation, partnership or trust, shall
taxable that is by the was a not be
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included under paragraph (3.2)(b) or (3.3)(b) if the trust establishes that the dividend was received by an individual (other than a trust), or (7) The portion of subsection 112(4.01) of the Act before paragraph (a) is replaced by the following: Loss on share that is not capital property — excluded dividends
(4.01) A qualified dividend shall not be included in the total determined under paragraph (4)(a), (b) or (c) if the taxpayer establishes that (8) The portion of subsection 112(4.11) of the Act before paragraph (a) is replaced by the following:
Fair market value of shares held as inventory — excluded dividends
(4.11) A qualified dividend shall not be included in the total determined under paragraph (4.1)(a), (b) or (c) if the shareholder establishes that (9) The portion of subsection 112(4.21) of the Act before paragraph (a) is replaced by the following:
Loss on share held by trust — excluded dividends
(4.21) A qualified dividend shall not be included in the total determined under paragraph (4.2)(a) if the taxpayer establishes that (10) The portion of subsection 112(4.22) of the Act before paragraph (a) is replaced by the following:
Loss on share held by trust — excluded dividends
(4.22) A qualified dividend shall not be included in the total determined under paragraph (4.2)(b) if the taxpayer establishes that (11) Paragraph 112(5)(c) of the Act is replaced by the following: (c) the taxpayer received (i) a dividend on the share at a time when the taxpayer and persons with whom the taxpayer was not dealing at arm’s length held in total more than 5% of the issued shares of any class of the capital stock of the corporation from which the dividend was received, or (ii) a dividend on the share under subsection 84(3).
Soutien de la croissance de l’éco (12) The portion of subsection 112(5.21) of the Act before paragraph (a) is replaced by the following:
Subsection (5.2) — excluded dividends
(5.21) A dividend, other than a dividend received under subsection 84(3), shall not be included in the total determined under paragraph (b) of the description of B in subsection (5.2) unless (13) Subsection 112 of the Act is amended by adding the following after subsection (6):
Interpretation — qualified dividend
(6.1) For the purposes of this section, a dividend on a share is a qualified dividend to the extent that (a) it is a dividend other than a dividend received under subsection 84(3); or (b) it is received under subsection 84(3) and, (i) if the share is held by an individual other than a trust, the dividend is received by the individual, (ii) if the share is held by a corporation, the dividend is received by the corporation while it is a private corporation, and is paid by another private corporation, (iii) if the share is held by a trust, (A) the dividend is received by the trust, (B) the dividend is designated under subsection 104(19) by the trust in respect of a beneficiary and (I) the beneficiary is an individual other than a trust, (II) the beneficiary is a private corporation when the dividend is received by it and the dividend is paid by another private corporation, (III) the beneficiary is another trust that does not designate the dividend under subsection 104(19), or (IV) the beneficiary is a partnership all of the members of which are, when the dividend is received, a person described by any of subclauses (I) to (III), or
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Keeping Canada’s Econ (C) the dividend is designated by the trust under subsection 104(19) in respect of a beneficiary that is another trust or a partnership and the trust establishes that the dividend is received by a person described by any of subclauses (B)(I) to (III), and
(iv) if the share is held by a partnership, (A) the dividend is included in the income of a member of a partnership and (I) the member is an individual, or (II) the member is a private corporation when the dividend is received by it and the dividend is paid by another private corporation, or (B) the dividend is designated under subsection 104(19) by a member of a partnership that is a trust in respect of a beneficiary described by any of subclauses (iii)(B)(I) to (IV) or is described by clause (iii)(C). (14) Subsections (1) to (13) apply to dispositions occurring on or after March 22, 2011. 23. (1) Subparagraphs (a)(i) and (ii) of the description of B in subsection 118(1) of the Act are replaced by the following: (i) $10,527, and (ii) the amount determined by the formula $10,527 + C – C.1 where C is (A) $2,000 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and (B) in any other case, nil, and C.1
is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart
Soutien de la croissance de l’éco
at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
(2) Subparagraphs (b)(iii) and (iv) of the description of B in subsection 118(1) of the Act are replaced by the following: (iii) $10,527, and (iv) the amount determined by the formula $10,527 + D – D.1 where D is (A) $2,000 if (I) the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or (II) the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and (B) in any other case, nil, and D.1 is the dependent person’s income for the year,
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(3) Paragraph (b.1) of the description of B in subsection 118(1) of the Act is replaced by the following: Child amount
(b.1) if (i) a child, who is under the age of 18 years at the end of the taxation year, of the individual ordinarily resides throughout the taxation year with the individual together with another parent of the child, the total of (A) $2,131 for each such child, and (B) $2,000 for each such child who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child’s personal needs and care, when compared to children of the same age, or (ii) except where subparagraph (i) applies, the individual may deduct an amount under paragraph (b) in respect of the individual’s child who is under the age of 18 years at the end of the taxation year, or could
Soutien de la croissance de l’éco
deduct such an amount in respect of that child if paragraph (4)(a) and the reference in paragraph (4)(b) to “or the same domestic establishment” did not apply to the individual for the taxation year and if the child had no income for the year, the total of (A) $2,131 for each such child, and (B) $2,000 for each such child who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child’s personal needs and care, when compared to children of the same age,
(4) The portion of paragraph (c.1) of the description of B in subsection 118(1) of the Act after subparagraph (iii) is replaced by the following: the amount determined by the formula $18,906 + E – E.1 where E is (I) $2,000 if the particular person is dependent on the individual by reason of mental or physical infirmity, and (II) in any other case, nil, and E.1
is the greater of $14,624 and the particular person’s income for the year,
(5) The portion of paragraph (d) of the description of B in subsection 118(1) of the Act after subparagraph (ii) is replaced by the following: the amount determined by the formula $10,358 + $2,000 – F where F is the greater of $6,076 and the dependant’s income for the year, and (6) Paragraph 118(4)(b) of the Act is replaced by the following:
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(b) not more than one individual is entitled to a deduction under subsection (1) because of paragraph (b) of the description of B in that subsection for a taxation year in respect of the same person or the same domestic establishment and where two or more individuals otherwise entitled to such a deduction fail to agree as to the individual by whom the deduction may be made, no such deduction for the year shall be allowed to either or any of them; (b.1) not more than one individual is entitled to a deduction under subsection (1) because of paragraph (b.1) of the description of B in that subsection for a taxation year in respect of the same child and where two or more individuals otherwise entitled to such a deduction fail to agree as to the individual by whom the deduction may be made, no such deduction for the year shall be allowed to either or any of them; (7) Subparagraph (a)(i) of the definition “pension income” in subsection 118(7) of the Act is replaced by the following: (i) a payment in respect of a life annuity out of or under a superannuation plan, a pension plan or a specified pension plan, (8) Paragraph 118(8)(e) of the Act is replaced by the following: (e) a payment received out of or under a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust; or (9) Subsections (1) to (6) apply to the 2011 and subsequent taxation years, except that (a) for the 2011 taxation year, the reference to “$2,000” in paragraphs (a), (b), (b.1), (c.1) and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively, is to be read as a reference to “nil”; (b) for the 2011 taxation year, subsection 117.1(1) of the Act does not apply for the purposes of computing the amounts to be used under paragraphs (a), (b), (b.1), (c.1)
Soutien de la croissance de l’éco and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively; (c) for the 2012 taxation year, for the purpose of making the adjustment provided under subsection 117.1(1) of the Act as it applies to paragraph (d) of the description of B in subsection 118(1) of the Act, as amended by subsection (5), in lieu of the amounts of $10,358 and $6,076, the amounts to be used for the preceding year are $10,527 and $6,245, respectively; and (d) for the 2012 taxation year, subsection 117.1(1) of the Act does not apply in respect of the amount of $2,000 referred to in paragraphs (a), (b), (b.1), (c.1) and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively.
(10) Subsections (7) and (8) apply after 2009. 24. (1) The Act is amended by adding the following after section 118.03: Definitions
“eligible expense” « dépense admissible »
118.031 (1) The following definitions apply in this section. “eligible expense” in respect of a qualifying child of an individual for a taxation year means the amount of a fee paid to a qualifying entity (other than an amount paid to a person who is, at the time the amount is paid, the individual’s spouse or common-law partner or another individual who is under 18 years of age) to the extent that the fee is attributable to the cost of registration or membership of the qualifying child in a prescribed program of artistic, cultural, recreational or developmental activity and, for the purposes of this section, that cost (a) includes the cost to the qualifying entity of the program in respect of its administration, instruction, rental of required facilities,
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and uniforms and equipment that are not available to be acquired by a participant in the program for an amount less than their fair market value at the time, if any, they are so acquired; and (b) does not include (i) the cost of accommodation, travel, food or beverages, (ii) any amount deductible in computing any person’s income for any taxation year, or (iii) any amount included in computing a deduction from any person’s tax payable under any Part of this Act, for any taxation year. “qualifying child” « enfant admissible »
“qualifying entity” « entité admissible »
Children’s arts tax credit
“qualifying child” of an individual has the meaning assigned by subsection 118.03(1). “qualifying entity” means a person or partnership that offers one or more programs of artistic, cultural, recreational or developmental activity prescribed for the purposes of the definition “eligible expense”.
(2) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A×B where A is the appropriate percentage for the taxation year; and B is the total of all amounts each of which is, in respect of a qualifying child of the individual for the taxation year, the lesser of $500 and the amount determined by the formula C–D where
Soutien de la croissance de l’éco C is total of all amounts each of which is an amount paid in the taxation year by the individual, or by the individual’s spouse or common-law partner, that is an eligible expense in respect of the qualifying child of the individual, and D is the total of all amounts that any person is or was entitled to receive, each of which relates to an amount included in computing the value determined for C in respect of the qualifying child that is the amount of a reimbursement, allowance or any other form of assistance (other than an amount that is included in computing the income for any taxation year of that person and that is not deductible in computing the taxable income of that person).
Children’s arts tax credit — child with disability
(3) For the purpose of computing the tax payable under this Part by an individual for a taxation year there may be deducted in respect of a qualifying child of the individual an amount equal to $500 multiplied by the appropriate percentage for the taxation year if (a) the amount referred to in the description of B in subsection (2) is $100 or more; and (b) an amount is deductible in respect of the qualifying child under section 118.3 in computing any person’s tax payable under this Part for the taxation year.
Apportionment of credit
(4) If more than one individual is entitled to a deduction under this section for a taxation year in respect of a qualifying child, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals in respect of that qualifying child if that individual were the only individual entitled to deduct an amount for the year under this section in respect of that qualifying child, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions. (2) Subsection (1) applies to the 2011 and subsequent taxation years.
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25. (1) The Act is amended by adding the following after section 118.05: Definition of “eligible volunteer firefighting services”
118.06 (1) In this section, “eligible volunteer firefighting services” means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department that consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department and participating in required training related to the prevention or suppression of fires, but does not include services provided to a particular fire department if the individual provides firefighting services to the department otherwise than as a volunteer.
Volunteer firefighter tax credit
(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual (a) performs not less than 200 hours of eligible volunteer firefighting services in the taxation year for one or more fire departments; and (b) provides the certificates referred to in subsection (3) as and when requested by the Minister.
Certificate
(3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the fire chief or a delegated official of each fire department to which the individual provided eligible volunteer firefighting services for the year, attesting to the number of hours of eligible volunteer firefighting services performed in the year by the individual for the particular fire department. (2) Subsection (1) applies to the 2011 and subsequent taxation years. 26. (1) Paragraph (d) of the definition “total charitable gifts” in subsection 118.1(1) of the English version of the Act is replaced by the following:
Soutien de la croissance de l’éco (d) a municipality in Canada, (2) The definition “total charitable gifts” in subsection 118.1(1) of the Act is amended by adding the following after paragraph (d): (d.1) a municipal or public body performing a function of government in Canada, (3) The definition “total charitable gifts” in subsection 118.1(1) of the Act, as amended by subsections (1) and (2), is replaced by the following:
“total charitable gifts” « total des dons de bienfaisance »
“total charitable gifts”, of an individual for a taxation year, means the total of all amounts each of which is the fair market value of a gift (other than a gift the fair market value of which is included in the total Crown gifts, the total cultural gifts or the total ecological gifts of the individual for the year) made by the individual in the year or in any of the five preceding taxation years (other than in a year for which a deduction under subsection 110(2) was claimed in computing the individual’s taxable income) to a qualified donee, to the extent that the amount was not included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a preceding taxation year;
(4) Paragraph 118.1(6)(a) of the Act is replaced by the following: (a) capital property to a qualified donee, or (5) Paragraph 118.1(13)(c) of the Act is replaced by the following: (c) if the security is disposed of by the donee within 60 months after the particular time and paragraph (b) does not apply to the security, the individual is deemed to have made a gift to the donee of property at the time of the disposition and the fair market value of that gift is deemed to be the lesser of the fair market value of any consideration (other than a non-qualifying security of any person) received by the donee for the disposition
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and the amount of the gift made at the particular time that would, but for this subsection, have been included in the individual’s total charitable gifts or total Crown gifts for a taxation year; and (6) Section 118.1 of the Act is amended by adding the following after subsection (13): Application of subsection (13.2)
(13.1) Subsection (13.2) applies if, as part of a series of transactions, (a) an individual makes, at a particular time, a gift of a particular property to a qualified donee; (b) a particular person holds a non-qualifying security of the individual; and (c) the qualified donee acquires, directly or indirectly, a non-qualifying security of the individual or of the particular person.
Non-qualifying securities — third-party accommodation
(13.2) If this subsection applies, (a) for the purposes of this section, the fair market value of the particular property is deemed to be reduced by an amount equal to the fair market value of the non-qualifying security acquired by the qualified donee; and (b) for the purposes of subsection (13), (i) if the non-qualifying security acquired by the qualified donee is a non-qualifying security of the particular person, it is deemed to be a non-qualifying security of the individual, (ii) the individual is deemed to have made, at the particular time referred to in subsection (13.1), a gift of the nonqualifying security acquired by the qualified donee, the fair market value of which does not exceed the amount, if any, by which (A) the fair market value of the particular property determined without reference to paragraph (a) exceeds (B) the fair market value of the particular property determined under paragraph (a), and
Soutien de la croissance de l’éco
(iii) paragraph (13)(b) does not apply in respect of the gift. Non-qualifying securities — anti-avoidance
(13.3) For the purposes of subsections (13.1) and (13.2), if, as part of a series of transactions, an individual makes a gift to a qualified donee and the qualified donee acquires a non-qualifying security of a person (other than the individual or particular person referred to in subsection (13.1)) and it may reasonably be considered, having regard to all the circumstances, that one of the purposes or results of the acquisition of the non-qualifying security by the qualified donee was to facilitate, directly or indirectly, the making of the gift by the individual, then the non-qualifying security acquired by the qualified donee is deemed to be a non-qualifying security of the individual. (7) Section 118.1 of the Act is amended by adding the following after subsection (20):
Options
Application of subsection (23)
(21) Subject to subsections (23) and (24), if an individual has granted an option to a qualified donee in a taxation year, no amount in respect of the option is to be included in computing the total charitable gifts, total Crown gifts, total cultural gifts or total ecological gifts in respect of the individual for any year.
(22) Subsection (23) applies if (a) an option to acquire a property of an individual is granted to a qualified donee; (b) the option is exercised so that the property is disposed of by the individual and acquired by the qualified donee at a particular time; and (c) either (i) the amount that is 80% of the fair market value of the property at the particular time is greater than or equal to the total of (A) the consideration received by the individual from the qualified donee for the property, and
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Keeping Canada’s Econ (B) the consideration received by the individual from the qualified donee for the option, or
(ii) the individual establishes to the satisfaction of the Minister that the granting of the option or the disposition of the property was made by the individual with the intention to make a gift to the qualified donee. Granting of an option
(23) If this subsection applies, notwithstanding subsection 49(3), (a) the individual is deemed to have received proceeds of disposition of the property equal to the property’s fair market value at the particular time; and (b) there shall be included in the individual’s total charitable gifts, for the taxation year that includes the particular time, the amount by which the property’s fair market value exceeds the total described in subparagraph (22)(c)(i).
Disposition of an option
(24) If an option to acquire a particular property of an individual is granted to a qualified donee and the option is disposed of by the qualified donee (otherwise than by the exercise of the option) at a particular time (a) the individual is deemed to have disposed of a property at the particular time (i) the adjusted cost base of which to the individual immediately before the particular time is equal to the consideration, if any, paid by the qualified donee for the option, and (ii) the proceeds of disposition of which are equal to the lesser of the fair market value of the particular property at the particular time and the fair market value of any consideration (other than a nonqualifying security of any person) received by the qualified donee for the option; and (b) there shall be included in the total charitable gifts of the individual for the individual’s taxation year that includes the particular time the amount, if any, by which
Soutien de la croissance de l’éco the proceeds of disposition as determined by paragraph (a) exceed the consideration, if any, paid by the donee for the option.
Returned property
(25) Subsection (26) applies if a qualified donee has issued to an individual a receipt referred to in subsection (2) in respect of a transfer of a property (in this subsection and subsection (26) referred to as the “original property”) and a particular property that is (a) the original property is later transferred to the individual (unless that later transfer is reasonable consideration or remuneration for property acquired by or services rendered to a person); or (b) any other property that may reasonably be considered compensation for or a substitute for, in whole or in part, the original property, is later transferred to the individual.
Returned property
(26) If this subsection applies, then (a) irrespective of whether the transfer of the original property by the individual to the qualified donee referred to in subsection (25) was a gift, the individual is deemed not to have disposed of the original property at the time of that transfer nor to have made a gift; (b) if the particular property is identical to the original property, the particular property is deemed to be the original property; and (c) if the particular property is not the original property, then (i) the individual is deemed to have disposed of the original property at the time that the particular property is transferred to the individual for proceeds of disposition equal to the greater of the fair market value of the particular property at that time and the fair market value of the original property at the time that it was transferred by the individual to the donee, and (ii) if the transfer of the original property by the individual would be a gift if this section were read without reference to paragraph (a), the individual is deemed to have, at the time of that transfer, trans64
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ferred to the donee a property that is the subject of a gift having a fair market value equal to the amount, if any, by which the fair market value of the original property at the time of that transfer exceeds the fair market value of the particular property at the time that it is transferred to the individual. Information return
(27) If subsection (26) applies in respect of a transfer of property to an individual and that property has a fair market value greater than $50, the transferor must file an information return containing prescribed information with the Minister not later than 90 days after the day on which the property was transferred and provide a copy of the return to the individual.
Reassessment
(28) If subsection (26) applies in respect of a transfer of property to an individual, the Minister may reassess a return of income of any person to the extent that the reassessment can reasonably be regarded as relating to the transfer. (8) Subsections (1) and (2) apply to gifts made after May 8, 2000. (9) Subsections (3) and (4) come into force on the later of the day on which this Act receives royal assent and January 1, 2012. (10) Subsections (5) and (6) are deemed to have come into force on March 22, 2011. (11) Subsections 118.1(21) to (24) of the Act, as enacted by subsection (7), apply in respect of options granted on or after March 22, 2011. (12) Subsections 118.1(25) to (28) of the Act, as enacted by subsection (7), apply to transfers of property made on or after March 22, 2011, except that an information return required to be filed under subsection 118.1(27) of the Act, as enacted by subsection (7), that is filed before November 16, 2011 is deemed to have been filed on time. 27. (1) The portion of the description of D in subsection 118.2(1) of the Act before the formula is replaced by the following:
Soutien de la croissance de l’éco D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the amount determined by the formula (2) Subsection (1) applies to the 2011 and subsequent taxation years. 28. (1) Paragraph 118.3(2)(d) of the Act is replaced by the following: (d) the amount of that person’s tax payable under this Part for the year computed before any deductions under this Division (other than under sections 118 to 118.06 and 118.7).
(2) Subsection (1) applies to the 2011 and subsequent taxation years. 29. (1) The portion of paragraph 118.5(1)(a) of the Act before subparagraph (ii.1) is replaced by the following: (a) subject to subsection (1.1), where the individual was during the year a student enrolled at an educational institution in Canada that is (i) a university, college or other educational institution providing courses at a post-secondary school level, or (ii) certified by the Minister of Human Resources and Skills Development to be an educational institution providing courses, other than courses designed for university
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credit, that furnish a person with skills for, or improve a person’s skills in, an occupation, an amount equal to the product obtained when the appropriate percentage for the year is multiplied by the amount of any fees for the individual’s tuition paid in respect of the year to the educational institution, except to the extent that those fees (2) Subparagraph 118.5(1)(b)(i) of the Act is replaced by the following: (i) paid in respect of a course of less than three consecutive weeks duration, (3) Subsection 118.5(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) subject to subsection (1.1), if the individual has taken an examination (in this section referred to as an “occupational, trade or professional examination”) in the year that is required to obtain a professional status recognized under a federal or provincial statute, or to be licensed or certified as a tradesperson, where that status, licence or certification allows the individual to practise the profession or trade in Canada, an amount equal to the product obtained when the appropriate percentage for the year is multiplied by the amount of any fees paid in respect of the occupational, trade or professional examination to an educational institution referred to in paragraph (a), a professional association, a provincial ministry or other similar institution, except to the extent that the occupational, trade or professional examination fees (i) are paid on behalf of, or reimbursed to, the individual by the individual’s employer and the amount paid or reimbursed is not included in the individual’s income, or (ii) are fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of Her Majesty in right of Canada or a province designed to facilitate
Soutien de la croissance de l’éco the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance is not included in computing the individual’s income. (4) Section 118.5 of the Act is amended by adding the following after subsection (1):
Minimum amount
(1.1) No amount may be deducted for a taxation year by an individual under paragraph (1)(a) or (d) in respect of any fees paid to a particular institution unless the total of the fees described in those paragraphs and paid to the particular institution in the year by the individual exceeds $100. (5) Section 118.5 of the Act is amended by adding the following after subsection (3):
Ancillary fees and charges for examinations
(4) For the purpose of this section, “fees paid in respect of the occupational, trade or professional examination” of an individual includes ancillary fees and charges, other than fees and charges included in subsection (3), that are paid to an educational institution referred to in subparagraph (1)(a)(i), a professional association, a provincial ministry or other similar institution, in respect of an occupation, trade or professional examination taken by the individual, but does not include any fee or charge to the extent that it is levied in respect of (a) property to be acquired by an individual; (b) the provision of financial assistance to an individual, except to the extent that, if this Act were read without reference to subsection 56(3), the financial assistance would be required to be included in computing the income, and would not be deductible in computing the taxable income, of the individual; (c) the construction, renovation or maintenance of any building or facility; or (d) any fee or charge for a taxation year that, but for this paragraph, would be included because of this subsection in the fees for the individual’s occupational, trade or professional examination and that is not required to
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be paid by all the individuals taking the occupational, trade or professional examination to the extent that the total for the year of all such fees and charges paid in respect of the individual’s fees for the occupational, trade or professional examination exceeds $250. (6) Subsections (1) and (3) to (5) apply to the 2011 and subsequent taxation years. (7) Subsection (2) applies to tuition fees paid for the 2011 and subsequent taxation years. 30. (1) Paragraph (b) of the definition “designated educational institution” in subsection 118.6(1) of the Act is replaced by the following: (b) a university outside Canada at which the individual referred to in subsection (2) was enrolled in a course, of not less than three consecutive weeks duration, leading to a degree, or (2) The portion of the definition “qualifying educational program” in subsection 118.6(1) of the Act before paragraph (a) is replaced by the following: “qualifying educational program” « programme de formation admissible »
“qualifying educational program” means a program of not less than three consecutive weeks duration that provides that each student taking the program spend not less than ten hours per week on courses or work in the program and, in respect of a program at an institution described in the definition “designated educational institution” (other than an institution described in subparagraph (a)(ii) of that definition), that is a program at a post-secondary school level that does not consist primarily of research (unless the program leads to a diploma from a college or a Collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree) but, in relation to any particular student, does not include a program if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than
Soutien de la croissance de l’éco (3) Subsection (1) applies to tuition fees paid for the 2011 and subsequent taxation years. (4) Subsection (2) applies to the 2010 and subsequent taxation years. 31. (1) The description of C in subsection 118.61(1) of the Act is replaced by the following: C is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.06, 118.3 and 118.7); (2) Paragraph 118.61(2)(b) of the Act is replaced by the following: (b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.06, 118.3 and 118.7). (3) Subsections (1) and (2) apply to the 2011 and subsequent taxation years. 32. (1) Paragraph (a) of the description of C in section 118.8 of the Act is replaced by the following: (a) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under subsection 118(1) because of paragraph (c) of the description of B in that subsection, under subsection 118(10) or under any of sections 118.01 to 118.06, 118.3, 118.61 and 118.7) (2) Subparagraph (b)(ii) of the description of C in section 118.8 of the Act is replaced by the following: (ii) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other
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than an amount deductible under any of sections 118 to 118.06, 118.3, 118.61 and 118.7). (3) Subsections (1) and (2) apply to the 2011 and subsequent taxation years. 33. (1) The description of B in paragraph 118.81(a) of the Act is replaced by the following: B is the amount that would be the person’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.06, 118.3, 118.61 and 118.7), and (2) Subsection (1) applies to the 2011 and subsequent taxation years. 34. (1) Section 118.92 of the Act is replaced by the following: Ordering of credits
118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.031, 118.04, 118.05, 118.06, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121. (2) Subsection (1) applies to the 2011 and subsequent taxation years. 35. (1) Section 118.94 of the Act is replaced by the following:
Tax payable by non-residents (credits restricted)
118.94 Sections 118 to 118.06 and 118.2, subsections 118.3(2) and (3) and sections 118.6, 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year. (2) Subsection (1) applies to the 2011 and subsequent taxation years.
Soutien de la croissance de l’éco 36. (1) The portion of the definition “excluded amount” in subsection 120.4(1) of the Act before paragraph (a) is replaced by the following:
“excluded amount” « montant exclu »
“excluded amount”, in respect of an individual for a taxation year, means an amount that is the income from, or the taxable capital gain from the disposition of, a property acquired by or for the benefit of the individual as a consequence of the death of (2) Section 120.4 of the Act is amended by adding the following after subsection (3):
Taxable capital gain
(4) If a specified individual would have for a taxation year, if this Act were read without reference to this section, a taxable capital gain (other than an excluded amount) from a disposition of shares (other than shares of a class listed on a designated stock exchange or shares of a mutual fund corporation) that are transferred, either directly or indirectly, in any manner whatever, to a person with whom the specified individual does not deal at arm’s length, then the amount of that taxable capital gain is deemed not to be a taxable capital gain and twice the amount is deemed to be received by the specified individual in the year as a taxable dividend that is not an eligible dividend.
Taxable capital gain of trust
(5) If a specified individual would be, if this Act were read without reference to this section, required under paragraph 104(13)(a) or subsection 105(2) to include an amount in computing the specified individual’s income for a taxation year, then to the extent that the amount can reasonably be considered to be attributable to a taxable capital gain (other than an excluded amount) of a trust from a disposition of shares (other than shares of a class listed on a designated stock exchange or shares of a mutual fund corporation) that are transferred, either directly or indirectly, in any manner whatever, to a person with whom the specified individual does not deal at arm’s length, paragraph 104(13)(a) and subsection 105(2) do not apply in respect of the amount and twice the amount is
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deemed to be received by the specified individual in the year as a taxable dividend that is not an eligible dividend. (3) Subsections (1) and (2) apply to dispositions that occur on or after March 22, 2011. 37. (1) Paragraphs 122.5(3.1)(a) and (b) of the Act are replaced by the following: (a) the amount deemed by that subsection to have been paid by the eligible individual during the particular month specified for the taxation year is less than $50; and (b) it is reasonable to conclude that the amount deemed by that subsection to have been paid by the eligible individual during each subsequent month specified for the taxation year will be less than $50. (2) Subsection (1) applies to amounts deemed to be paid during months specified for the 2010 and subsequent taxation years. 38. (1) Subsection 122.61(2) of the Act is replaced by the following: Exceptions
(2) Notwithstanding subsection (1), if a particular month is the first month during which an overpayment that is less than $20 (or such other amount as is prescribed) is deemed under that subsection to have arisen on account of a person’s liability under this Part for the base taxation year in relation to the particular month, any such overpayment that would, but for this subsection, reasonably be expected at the end of the particular month to arise during another month in relation to which the year is the base taxation year is deemed to arise under that subsection during the particular month and not during the other month. (2) Subsection (1) applies with respect to overpayments deemed to arise during months that are after June 2011. 39. (1) Subsections 122.62(5) to (7) of the Act are replaced by the following:
2011 Death of cohabiting spouse
Soutien de la croissance de l’éco (5) If the cohabiting spouse or common-law partner of an eligible individual in respect of a qualified dependant dies, (a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and (b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the eligible individual’s adjusted income for the year is deemed to be equal to the eligible individual’s income for the year.
Separation from cohabiting spouse
(6) If a person ceases to be an eligible individual’s cohabiting spouse or common-law partner, (a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and (b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the eligible individual’s adjusted income for the year is deemed to be equal to the eligible individual’s income for the year.
Person becoming a cohabiting spouse
(7) If a taxpayer becomes the cohabiting spouse or common-law partner of an eligible individual, (a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and (b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent
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month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the taxpayer is deemed to have been the eligible individual’s cohabiting spouse or commonlaw partner at the end of the base taxation year in relation to that month. Ordering of events
(8) If more than one event referred to in subsections (5) to (7) occur in a calendar month, only the subsection relating to the last of those events to have occurred applies. (2) Subsection (1) applies in respect of events that occur after June 2011. 40. (1) Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following: (a) that is a Canadian exploration expense incurred by a corporation after March 2011 and before 2013 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2013) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1), (2) Paragraphs (c) and (d) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act are replaced by the following: (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2011 and before April 2012, and (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under
Soutien de la croissance de l’éco an agreement described in that subsection and made after March 2011 and before April 2012; (3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement made after March 2011. 41. (1) Section 127.531 of the Act is replaced by the following:
Basic minimum tax credit determined
127.531 An individual’s basic minimum tax credit for a taxation year is the total of all amounts that may be deducted in computing the individual’s tax payable for the year under this Part under any of subsections 118(1) and (2), sections 118.1 and 118.2, subsection 118.3(1) and sections 118.5 to 118.7 and 119. (2) Section 127.531 of the Act, as enacted by subsection (1), is replaced by the following:
Basic minimum tax credit determined
127.531 An individual’s basic minimum tax credit for a taxation year is the total of all amounts each of which is (a) an amount deducted under any of subsections 118(1) and (2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or (b) the amount that was claimed under section 118.1 or 118.2 in computing the individual’s tax payable for the year under this Part, determined without reference to this Division, to the extent that the amount claimed does not exceed the maximum amount deductible under that section in computing the individual’s tax payable for the year under this Part, determined without reference to this Division.
(3) Paragraph 127.531(a) of the Act, as enacted by subsection (2), is replaced by the following:
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(a) an amount deducted under any of subsections 118(1) and (2), 118.01(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or (4) Paragraph 127.531(a) of the Act, as enacted by subsection (3), is replaced by the following: (a) an amount deducted under any of subsections 118(1), (2) and (10), 118.01(2), 118.02(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or (5) Paragraph 127.531(a) of the Act, as enacted by subsection (4), is replaced by the following: (a) an amount deducted under any of subsections 118(1), (2) and (10), 118.01(2), 118.02(2), 118.03(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or (6) Paragraph 127.531(a) of the Act, as enacted by subsection (5), is replaced by the following: (a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.05, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or (7) Paragraph 127.531(a) of the Act, as enacted by subsection (6), is replaced by the following: (a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.06, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or
Soutien de la croissance de l’éco (8) Subsection (1) applies to dispositions after December 23, 1998 for individuals who ceased to be resident in Canada after October 1, 1996. (9) Subsection (2) applies to the 2002 and subsequent taxation years. (10) Subsection (3) applies to the 2005 and subsequent taxation years. (11) Subsection (4) applies to the 2006 and subsequent taxation years. (12) Subsection (5) applies to the 2007 and subsequent taxation years. (13) Subsection (6) applies to the 2009 and subsequent taxation years. (14) Subsection (7) applies to the 2011 and subsequent taxation years. 42. (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following: (A) under any of sections 118 to 118.06, 118.2, 118.3, 118.5, 118.6, 118.8 and 118.9, (2) Subsection (1) applies to the 2011 and subsequent taxation years. 43. (1) Paragraph (g) of the definition “excluded right or interest” in subsection 128.1(10) of the Act is amended by adding “or” at the end of subparagraph (ii) and by repealing subparagraph (iii). (2) Subsection (1) applies to taxation years that begin after 2009. 44. (1) The description of G in the definition “surplus funds derived from operations” in subsection 138(12) of the Act is replaced by the following: G is the total of all gifts made in the period by the insurer to a qualified donee, and (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 45. (1) The definition “non-qualified investment” in subsection 146(1) of the Act is replaced by the following:
78 “non-qualified investment” « placement non admissible »
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“non-qualified investment” has the same meaning as in subsection 207.01(1); (2) The definition “benefit” in subsection 146(1) of the Act is amended by adding the following after paragraph (b): (b.1) an amount in respect of which the annuitant pays a tax under Part XI.01, unless the tax is waived, cancelled or refunded,
(3) The portion of subsection 146(1.1) of the Act before the formula is replaced by the following: Restriction — financially dependent
(1.1) For the purpose of paragraph (b) of the definition “refund of premiums” in subsection (1), clause 60(l)(v)(B.01), the definition “eligible individual” in subsection 60.02(1) and subparagraph 104(27)(e)(i), it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula (4) Subsection 146(2) of the Act is amended by adding “and” at the end of paragraph (c.3) and by repealing paragraph (c.4). (5) Section 146 of the Act is amended by adding the following after subsection (5.1):
RRSP premium
(5.2) If a taxpayer’s entitlement to benefits under a defined benefit provision of a registered pension plan is transferred in accordance with subsection 147.3(4) after February 2009 and before 2011, there may be deducted in computing the taxpayer’s income for a taxation year that ends on or after the day on which the transfer was made, the amount claimed by the taxpayer in respect of premiums paid by the taxpayer in the year to a registered retirement
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savings plan under which the taxpayer is the annuitant, not exceeding the amount, if any, determined by the formula A–B–C where A is the amount, if any, that is the lesser of (a) the prescribed amount that would have been determined for the purpose of paragraph 147.3(4)(c) if subsection 8517(3.01) of the Regulations had applied in respect of the transfer, and (b) the amount of the taxpayer’s entitlement to benefits under the provision commuted in connection with the transfer; B is the prescribed amount for the purpose of paragraph 147.3(4)(c) that applied in respect of the transfer; and C is the total of all amounts deducted by the taxpayer under this subsection for a preceding taxation year. Transitional rule
(5.201) For the purpose of subsection (5.2), a premium paid by a taxpayer before 2013 is deemed to have been paid in the taxation year in which the transfer referred to in that subsection was made and not in the year in which it was actually paid, if the taxpayer so elects in prescribed form. (6) Subsection 146(6) of the Act is repealed. (7) Subparagraph 146(8.2)(b)(iii) of the Act is replaced by the following: (iii) was not paid by way of a transfer of an amount from a specified pension plan to a registered retirement savings plan in circumstances to which subsection (21) applied, (8) Subsection 146(10) of the Act is replaced by the following:
Property used as security for loan
(10) If at any time in a taxation year a trust governed by a registered retirement savings plan uses or permits to be used any property of the
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trust as security for a loan, the fair market value of the property at the time it commenced to be so used shall be included in computing the income for the year of the taxpayer who is the annuitant under the plan at that time. (9) Subsections 146(11) and (11.1) of the Act are repealed. (10) Subsection 146(13.1) of the Act is repealed. (11) The portion of subsection 146(21) of the Act before subparagraph (a)(i) is replaced by the following: Specified pension plan
(21) Where (a) an amount (other than an amount that is part of a series of periodic payments) is transferred directly from an individual’s account under a specified pension plan
(12) Section 146 of the Act is amended by adding the following after subsection (21): Specified pension plan — contribution
(21.1) For the purposes of this section, paragraphs 18(11)(b), 60(j), (j.1) and (l), 74.5(12)(a), 146.01(3)(a) and 146.02(3)(a) and Parts X.1 and X.5, and for the purposes of section 214.1 of the Income Tax Regulations, a contribution made by an individual to an account of the individual, or of the individual’s spouse or common-law partner, under a specified pension plan is deemed to be a premium paid by the individual to a registered retirement savings plan under which the individual, or the individual’s spouse or common-law partner, as the case may be, is the annuitant.
Specified pension plan — account
(21.2) For the purposes of paragraph (8.2)(b), subsection (8.21), paragraphs (16)(a) and (b) and 18(1)(u), subparagraph (a)(i) of the definition “excluded right or interest” in subsection 128.1(10), paragraph (b) of the definition “excluded premium” in subsection 146.01(1), paragraph (c) of the definition “excluded premium” in subsection 146.02(1), subsections 146.3(14) and 147(19) and section 147.3, and for the purposes of any regulations made under subsection 147.1(18), an
Soutien de la croissance de l’éco individual’s account under a specified pension plan is deemed to be a registered retirement savings plan under which the individual is the annuitant.
Specified pension plan — payment
(21.3) For the purposes of subsections (8.3) to (8.7), a payment received by an individual from a specified pension plan is deemed to be a payment received by the individual from a registered retirement savings plan. (13) The portion of subsection 146(22) of the Act before paragraph (b) is replaced by the following:
Deemed payment of RRSP premiums
(22) If the Minister so directs, (a) except for the purposes of subparagraphs (5)(a)(iv.1) and (5.1)(a)(iv), an amount paid by an individual in a taxation year (other than an amount paid in the first 60 days of the year) as a premium is deemed to have been paid at the beginning of the year and not at the time it was actually paid; (14) Subsections (1), (6), (8) and (9) apply in respect of investments acquired after March 22, 2011. (15) Subsections (2) and (10) apply to transactions occurring, income earned, capital gains accruing and investments acquired after March 22, 2011. (16) Subsection (3) is deemed to have come into force on March 4, 2010. (17) Subsection (4) is deemed to have come into force on March 23, 2011. (18) Subsection (5) applies in respect of transfers made after February 2009. (19) Subsections (7), (11) and (13) apply to taxation years that begin after 2009. (20) Subsections 146(21.1) and (21.2) of the Act, as enacted by subsection (12), apply to taxation years that begin after 2009, except that, for taxation years that begin before 2011, subsection 146(21.1) of the Act, as enacted by subsection (12), is to be read
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without reference to “, and for the purposes of section 214.1 of the Income Tax Regulations,”. (21) Subsection 146(21.3) of the Act, as enacted by subsection (12), applies to taxation years that begin after 2010. 46. (1) Paragraph (b) of the definition “excluded premium” in subsection 146.01(1) of the Act is replaced by the following: (b) was an amount transferred directly from a registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan,
(2) Subsection (1) applies to taxation years that begin after 2009. 47. (1) Paragraph (c) of the definition “excluded premium” in subsection 146.02(1) of the Act is replaced by the following: (c) was an amount transferred directly from a registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan; or (2) Subsection (1) applies to taxation years that begin after 2009. 48. (1) Paragraph (b) of the definition “post-secondary educational institution” in subsection 146.1(1) of the Act is replaced by the following: (b) an educational institution outside Canada that provides courses at a post-secondary school level and that is (i) a university, college or other educational institution at which a beneficiary was enrolled in a course of not less than 13 consecutive weeks, or (ii) a university at which a beneficiary was enrolled on a full-time basis in a course of not less than three consecutive weeks;
Soutien de la croissance de l’éco (2) Subsection (1) applies to educational assistance payments made after 2010. 49. (1) Subparagraph 146.3(2)(f)(vii) of the Act is replaced by the following: (vii) a specified pension plan in circumstances to which subsection 146(21) applies; (2) Subsection 146.3(2) of the Act is amended by adding “and” at the end of paragraph (f) and by repealing paragraph (g). (3) Subsection 146.3(5) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) an amount in respect of which the annuitant pays a tax under Part XI.01, unless the tax is waived, cancelled or refunded.
(4) Subsections 146.3(7) and (8) of the Act are replaced by the following: Property used as security for loan
(7) If at any time in a taxation year a trust governed by a registered retirement income fund uses or permits to be used any property of the trust as security for a loan, the fair market value of the property at the time it commenced to be so used shall be included in computing the income for the year of the taxpayer who is the annuitant under the fund at that time. (5) Subsection 146.3(13) of the Act is repealed. (6) Subsection (1) applies to taxation years that begin after 2009. (7) Subsection (2) is deemed to have come into force on March 23, 2011. (8) Subsections (3) and (5) apply to transactions occurring, income earned, capital gains accruing and investments acquired after March 22, 2011.
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(9) Subsection (4) applies in respect of investments acquired after March 22, 2011. 50. (1) Subsection 149(1) of the Act is amended by adding the following after paragraph (f): Registered Canadian amateur athletic association
(g) a registered Canadian amateur athletic association; (2) Subsection 149(1) of the Act is amended by striking out “or” at the end of paragraph (y) and by adding the following after paragraph (z):
Environmental Quality Act trust
(z.1) a trust (i) that was created because of a requirement imposed by section 56 of the Environment Quality Act, R.S.Q., c. Q-2, (ii) that is resident in Canada, and (iii) in which the only persons that are beneficially interested are (A) Her Majesty in right of Canada, (B) Her Majesty in right of a province, or (C) a municipality (as defined in section 1 of that Act) that is exempt because of this subsection from tax under this Part on all of its taxable income; or
Nuclear Fuel Waste Act trust
(z.2) a trust (i) that was created because of a requirement imposed by subsection 9(1) of the Nuclear Fuel Waste Act, S.C. 2002, c. 23, (ii) that is resident in Canada, and (iii) in which the only persons that are beneficially interested are (A) Her Majesty in right of Canada, (B) Her Majesty in right of a province, (C) a nuclear energy corporation (as defined in section 2 of that Act) all the shares of the capital stock of which are owned by one or more persons described in clause (A) or (B),
Soutien de la croissance de l’éco (D) the waste management organization established under section 6 of that Act if all the shares of its capital stock are owned by one or more nuclear energy corporations described in clause (C), or (E) Atomic Energy of Canada Limited, being the company incorporated or acquired in accordance with subsection 10(2) of the Atomic Energy Control Act, R.S.C. 1970, c. A-19.
(3) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. (4) Subsection (2) applies to the 1997 and subsequent taxation years. 51. (1) The heading before section 149.1 of the Act is replaced by the following: Qualified Donees (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 52. (1) The definitions “qualified donee”, “related business” and “taxation year” in subsection 149.1(1) of the Act are replaced by the following: “qualified donee” « donataire reconnu »
“qualified donee”, at any time, means a person that is (a) registered by the Minister and that is (i) a housing corporation resident in Canada and exempt from tax under this Part because of paragraph 149(1)(i) that has applied for registration, (ii) a municipality in Canada, (iii) a municipal or public body performing a function of government in Canada that has applied for registration,
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(iv) a university outside Canada that is prescribed to be a university the student body of which ordinarily includes students from Canada, or (v) a charitable organization outside Canada to which Her Majesty in right of Canada has made a gift in the 36-month period that begins 24 months before that time, (b) a registered charity, (c) a registered Canadian amateur athletic association, or (d) Her Majesty in right of Canada or a province, the United Nations or an agency of the United Nations; “related business” « activité commerciale complémentaire »
“taxation year” « année d’imposition »
“related business”, in relation to a charity or Canadian amateur athletic association, includes a business that is unrelated to the purposes of the charity or association if substantially all persons employed by the charity or association in the carrying on of that business are not remunerated for that employment; “taxation year” means, in the case of a registered charity or registered Canadian amateur athletic association, a fiscal period;
(2) Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order: “Canadian amateur athletic association” « association canadienne de sport amateur »
“Canadian amateur athletic association” means an association that (a) was created under any law in force in Canada, (b) is resident in Canada, (c) has no part of its income payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder of
Soutien de la croissance de l’éco the association unless the proprietor, member or shareholder was a club, society or association the primary purpose and primary function of which was the promotion of amateur athletics in Canada, (d) has the promotion of amateur athletics in Canada on a nationwide basis as its exclusive purpose and exclusive function, and (e) devotes all its resources to that purpose and function;
“ineligible individual” « particulier non admissible »
“ineligible individual”, at any time, means an individual who has been (a) convicted of a relevant criminal offence unless it is a conviction for which a pardon has been granted or issued and the pardon has not been revoked or ceased to have effect, (b) convicted of a relevant offence in the five-year period preceding that time, (c) a director, trustee, officer or like official of a registered charity or a registered Canadian amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act and for which the registration of the charity or association was revoked in the five-year period preceding that time, (d) an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity or a registered Canadian amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act and for which its registration was revoked in the five-year period preceding that time, or (e) a promoter in respect of a tax shelter that involved a registered charity or a registered Canadian amateur athletic association, the registration of which was revoked in the fiveyear period preceding that time for reasons that included or were related to participation in the tax shelter;
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“promoter” « promoteur »
“promoter” has the meaning assigned by section 237.1;
“relevant criminal offence” « infraction criminelle pertinente »
“relevant criminal offence” means a criminal offence under the laws of Canada, and an offence that would be a criminal offence if it were committed in Canada, that
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(a) relates to financial dishonesty, including tax evasion, theft and fraud, or (b) in respect of a charity or Canadian amateur athletic association, is relevant to the operation of the charity or association; “relevant offence” « infraction pertinente »
“relevant offence” means an offence, other than a relevant criminal offence, under the laws of Canada or a province, and an offence that would be such an offence if it took place in Canada, that (a) relates to financial dishonesty, including an offence under charitable fundraising legislation, consumer protection legislation and securities legislation, or (b) in respect of a charity or Canadian amateur athletic association, is relevant to the operation of the charity or association;
(3) Subsection 149.1(4.1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) of a registered charity, if an ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever.
Soutien de la croissance de l’éco (4) Section 149.1 of the Act is amended by adding the following after subsection (4.1):
Revocation of registration of Canadian amateur athletic association
(4.2) The Minister may, in the manner described in section 168, revoke the registration of a registered Canadian amateur athletic association (a) for any reason described in subsection 168(1); (b) if the association carries on a business that is not a related business of that association; or (c) if an ineligible individual is a director, trustee, officer or like official of the association, or controls or manages the association, directly or indirectly, in any manner whatever.
Revocation of a qualified donee
(4.3) The Minister may, in the manner described in section 168, revoke the registration of a qualified donee referred to in paragraph (a) of the definition “qualified donee” in subsection (1) for any reason described in subsection 168(1). (5) Section 149.1 of the Act is amended by adding the following after subsection (6):
Devoting resources to purpose and function
(6.01) A Canadian amateur athletic association is considered to devote its resources to its exclusive purpose and exclusive function to the extent that it carries on (a) a related business; or (b) activities involving the participation of professional athletes, if those activities are ancillary and incidental to its exclusive purpose and exclusive function.
(6) Section 149.1 of the Act is amended by adding the following after subsection (6.2): Political activities of Canadian amateur athletic association
(6.201) For the purpose of the definition “Canadian amateur athletic association” in subsection (1), an association that devotes part
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of its resources to political activities is considered to devote those resources to its exclusive purpose and exclusive function if (a) it devotes substantially all its resources to its purpose and function; and (b) those political activities (i) are ancillary and incidental to its purpose and function, and (ii) do not include the direct or indirect support of, or opposition to, any political party or candidate for public office.
(7) Subsection 149.1(14) of the Act is replaced by the following: Information returns
(14) Every registered charity and registered Canadian amateur athletic association shall, within six months from the end of each taxation year of the charity or association and without notice or demand, file with the Minister both an information return and a public information return for the year in prescribed form and containing prescribed information.
(8) Paragraph 149.1(15)(b) of the Act is replaced by the following: (b) the Minister may make available to the public in any manner that the Minister considers appropriate, in respect of each registered, or previously registered, charity, Canadian amateur athletic association and qualified donee referred to in paragraph (a) of the definition “qualified donee” in subsection (1), (i) its name, address and date of registration, (ii) in the case of a registered, or previously registered, charity or Canadian amateur athletic association, its registration number, and (iii) the effective date of any revocation, annulment or termination of registration;
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(9) Subsection 149.1(22) of the Act is replaced by the following: Refusal to register
(22) The Minister may, by registered mail, give notice to a person that the application of the person for registration as a registered charity, registered Canadian amateur athletic association or qualified donee referred to in subparagraph (a)(i) or (iii) of the definition “qualified donee” in subsection (1) is refused. (10) Section 149.1 of the Act is amended by adding the following after subsection (24):
Refusal to register — ineligible individual
(25) The Minister may refuse to register a charity or Canadian amateur athletic association that has applied for registration as a registered charity or registered Canadian amateur athletic association if (a) the application for registration is made on its behalf by an ineligible individual; or (b) an ineligible individual is a director, trustee, officer or like official of the charity or association, or controls or manages the charity or association, directly or indirectly, in any manner whatever.
(11) Subsections (1) to (6) and (8) to (10) come into force on the later of the day on which this Act receives royal assent and January 1, 2012. (12) Subsection (7) applies to fiscal periods that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012. 53. (1) Subsection 168(1) of the Act is replaced by the following: Notice of intention to revoke registration
168. (1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the Minister proposes to revoke its registration if the person
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(a) applies to the Minister in writing for revocation of its registration; (b) ceases to comply with the requirements of this Act for its registration; (c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation; (d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information; (e) fails to comply with or contravenes any of sections 230 to 231.5; or (f) in the case of a registered Canadian amateur athletic association, accepts a gift the granting of which was expressly or implicitly conditional on the association making a gift to another person, club, society or association.
(2) Subsection 168(4) of the Act is replaced by the following: Objection to proposal or designation
(4) A person may, on or before the day that is 90 days after the day on which the notice was mailed, serve on the Minister a written notice of objection in the manner authorized by the Minister, setting out the reasons for the objection and all the relevant facts, and the provisions of subsections 165(1), (1.1) and (3) to (7) and sections 166, 166.1 and 166.2 apply, with any modifications that the circumstances require, as if the notice were a notice of assessment made under section 152, if (a) in the case of a person that is or was registered as a registered charity or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(2) to (4.1), (6.3), (22) and (23);
Soutien de la croissance de l’éco (b) in the case of a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.2) and (22); or (c) in the case of a person described in any of subparagraphs (a)(i) to (v) of the definition “qualified donee” in subsection 149.1(1), that is or was registered by the Minister as a qualified donee or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.3) and (22).
(3) Subsections (1) and (2) come into force on the later of the day on which this Act receives royal assent and January 1, 2012. 54. (1) Paragraph 172(3)(a) of the Act is replaced by the following: (a) confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.2) and (22) and 168(1) by the Minister, to a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for registration as a registered Canadian amateur athletic association, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision, (2) Subsection 172(3) of the Act is amended by adding the following after paragraph (a.1): (a.2) confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.3), (22) and 168(1) by the Minister, to a person that is a person described in any of subparagraphs (a)(i) to (v) of the definition “qualified donee” in subsection 149.1(1) that is or was registered by the Minister as a qualified donee or is an applicant for such registration, or does not confirm or vacate that proposal or decision within 90 days after service of a
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notice of objection by the person under subsection 168(4) in respect of that proposal or decision, (3) Paragraph 172(3)(d) of the Act is repealed. (4) The portion of subsection 172(3) of the Act after paragraph (g) is replaced by the following: the person in a case described in paragraph (a), (a.1) or (a.2), the applicant in a case described in paragraph (b), (e) or (g), a trustee under the plan or an employer of employees who are beneficiaries under the plan, in a case described in paragraph (c), the promoter in a case described in paragraph (e.1), or the administrator of the plan or an employer who participates in the plan, in a case described in paragraph (f) or (f.1), may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal. (5) Paragraph 172(4)(c) of the Act is repealed. (6) Subsections (1) to (5) come into force on the later of the day on which this Act receives royal assent and January 1, 2012. 55. (1) Paragraph 180(1)(b) of the Act is repealed. (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 56. (1) Subsection 180.01(2) of the Act is amended by striking out “and” at the end of paragraph (d) and by adding the following after paragraph (e): (f) subparagraph 127.52(1)(h)(ii) is to be read as “the amount deducted under paragraph 110(1)(d)” for the year in respect of the particular securities; and (g) notwithstanding subsection 152(4) and as the circumstances require, the Minister shall re-determine the taxpayer’s additional tax under subsection 120.2(3) for the taxation year and reassess any taxation year in which an amount has been deducted under subsection 120.2(1).
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(2) Subsection (1) is deemed to have come into force on March 4, 2010. 57. (1) The heading of Part V of the Act is replaced by the following: TAX AND PENALTIES IN RESPECT OF QUALIFIED DONEES (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 58. (1) Section 188 of the Act is amended by adding the following after subsection (1.3): Eligible donee
(1.4) In this Part, an eligible donee in respect of a particular Canadian amateur athletic association is a registered Canadian amateur athletic association (a) of which more than 50% of the members of the board of directors or trustees of the registered Canadian amateur athletic association deal at arm’s length with each member of the board of directors or trustees of the particular Canadian amateur athletic association; (b) that is not the subject of a suspension under subsection 188.2(1); (c) that has no unpaid liabilities under this Act or under the Excise Tax Act; and (d) that has filed all information returns required by subsection 149.1(14). (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 59. (1) Subsections 188.1(1) and (2) of the Act are replaced by the following:
Penalty — carrying on business
188.1 (1) Subject to subsection (2), a person is liable to a penalty under this Part equal to 5% of its gross revenue for a taxation year from any business that it carries on in the taxation year, if (a) the person is a registered charity that is a private foundation;
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(b) the person is a registered charity that is not a private foundation and the business is not a related business in relation to the charity; or (c) the person is a registered Canadian amateur athletic association and the business is not a related business in relation to the association.
Increased penalty for subsequent assessment
(2) A person that, less than five years before a particular time, was assessed a liability under subsection (1) or this subsection, for a taxation year, is liable to a penalty under this Part equal to its gross revenue for a subsequent taxation year from any business that, after that assessment and in the subsequent taxation year, it carries on at the particular time if (a) the person is a registered charity that is a private foundation; (b) the person is a registered charity that is not a private foundation and the business is not a related business in relation to the charity; or (c) the person is a registered Canadian amateur athletic association and the business is not a related business in relation to the association.
(2) Subsections 188.1(4) to (9) of the Act are replaced by the following: Undue benefits
(4) A registered charity or registered Canadian amateur athletic association that, at a particular time in a taxation year, confers on a person an undue benefit is liable to a penalty under this Part for the taxation year equal to (a) 105% of the amount of the benefit, except if the charity or association is liable under paragraph (b) for a penalty in respect of the benefit; or
Soutien de la croissance de l’éco (b) if the Minister has, less than five years before the particular time, assessed a liability under paragraph (a) or this paragraph for a preceding taxation year of the charity or association and the undue benefit was conferred after that assessment, 110% of the amount of the benefit.
Meaning of undue benefits
(5) For the purposes of this Part, an undue benefit conferred on a person (referred to in this Part as the “beneficiary”) by a registered charity or registered Canadian amateur athletic association includes a disbursement by way of a gift or the amount of any part of the income, rights, property or resources of the charity or association that is paid, payable, assigned or otherwise made available for the personal benefit of any person who is a proprietor, member, shareholder, trustee or settlor of the charity or association, who has contributed or otherwise paid into the charity or association more than 50% of the capital of the charity or association, or who deals not at arm’s length with such a person or with the charity or association, as well as any benefit conferred on a beneficiary by another person, at the direction or with the consent of the charity or association, that would, if it were not conferred on the beneficiary, be an amount in respect of which the charity or association would have a right, but does not include a disbursement or benefit to the extent that it is (a) an amount that is reasonable consideration or remuneration for property acquired by or services rendered to the charity or association; (b) a gift made, or a benefit conferred, (i) in the case of a registered charity, in the course of a charitable act in the ordinary course of the charitable activities carried on by the charity, unless it can reasonably be considered that the eligibility of the
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beneficiary for the benefit relates solely to the relationship of the beneficiary to the charity, and (ii) in the case of a registered Canadian amateur athletic association, in the ordinary course of promoting amateur athletics in Canada on a nationwide basis; or (c) a gift to a qualified donee. Failure to file information returns
(6) Every registered charity and registered Canadian amateur athletic association that fails to file a return for a taxation year as and when required by subsection 149.1(14) is liable to a penalty equal to $500.
Incorrect information
(7) Except where subsection (8) or (9) applies, every registered charity and registered Canadian amateur athletic association that issues, in a taxation year, a receipt for a gift otherwise than in accordance with this Act and the regulations is liable for the taxation year to a penalty equal to 5% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).
Increased penalty for subsequent assessment
(8) Except where subsection (9) applies, if the Minister has, less than five years before a particular time, assessed a penalty under subsection (7) or this subsection for a taxation year of a registered charity or registered Canadian amateur athletic association and, after that assessment and in a subsequent taxation year, the charity or association issues, at the particular time, a receipt for a gift otherwise than in accordance with this Act and the regulations, the charity or association is liable for the subsequent taxation year to a penalty equal to 10% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).
2011 False information
Soutien de la croissance de l’éco (9) If at any time a person makes or furnishes, participates in the making of or causes another person to make or furnish a statement that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct (within the meaning assigned by subsection 163.2(1)), is a false statement (within the meaning assigned by subsection 163.2(1)) on a receipt issued by, on behalf of or in the name of another person for the purposes of subsection 110.1(2) or 118.1(2), the person (or, where the person is an officer, employee, official or agent of a registered charity or registered Canadian amateur athletic association, the charity or association) is liable for their taxation year that includes that time to a penalty equal to 125% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).
(3) Subsections (1) and (2) apply to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012. 60. (1) Subsections 188.2(1) to (4) of the Act are replaced by the following: Notice of suspension with assessment
188.2 (1) The Minister shall, with an assessment referred to in this subsection, give notice by registered mail to a registered charity or registered Canadian amateur athletic association that the authority of the charity or association to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the day on which the notice is mailed, if the Minister has assessed the charity or association for a taxation year for (a) a penalty under subsection 188.1(2); (b) a penalty under paragraph 188.1(4)(b) in respect of an undue benefit, other than an undue benefit conferred by the charity or association by way of a gift; or
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(c) a penalty under subsection 188.1(9) if the total of all such penalties for the taxation year exceeds $25,000. Notice of suspension — general
(2) The Minister may give notice by registered mail to a person referred to in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the authority of the person to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the day on which the notice is mailed (a) if the person contravenes any of sections 230 to 231.5; (b) if it may reasonably be considered that the person has acted, in concert with another person that is the subject of a suspension under this section, to accept a gift or transfer of property on behalf of that other person; (c) in the case of a person referred to in paragraph (a) of the definition “qualified donee” in subsection 149.1(1), if the person has issued a receipt for a gift otherwise than in accordance with this Act and the regulations; or (d) in the case of a person that is a registered charity or registered Canadian amateur athletic association, if an ineligible individual is a director, trustee, officer or like official of the person, or controls or manages the person, directly or indirectly, in any manner whatever.
Effect of suspension
(3) If the Minister has issued a notice to a qualified donee under subsection (1) or (2), subject to subsection (4), (a) the qualified donee is deemed, in respect of gifts made and property transferred to the qualified donee within the one-year period that begins on the day that is seven days after the day on which the notice is mailed, not to be a qualified donee for the purposes of subsections 110.1(1) and 118.1(1) and Part XXXV of the Income Tax Regulations; and
Soutien de la croissance de l’éco (b) if the qualified donee is, during that period, offered a gift from any person, the qualified donee shall, before accepting the gift, inform that person that (i) it has received the notice, (ii) no deduction under subsection 110.1(1) or credit under subsection 118.1(3) may be claimed in respect of a gift made to it in the period, and (iii) a gift made to it in the period is not a gift to a qualified donee.
Application for postponement
(4) If a notice of objection to a suspension under subsection (1) or (2) has been filed by a qualified donee, the qualified donee may file an application to the Tax Court of Canada for a postponement of that portion of the period of suspension that has not elapsed until the time determined by the Court. (2) Subsection (1) applies to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012. 61. (1) The portion of subsection 189(6.3) of the Act before paragraph (b) is replaced by the following:
Reduction of liability for penalties
(6.3) If the Minister has assessed a particular person in respect of the particular person’s liability for penalties under section 188.1 for a taxation year, and that liability exceeds $1,000, that liability is, at any particular time, reduced by the total of all amounts, each of which is an amount, in respect of a property transferred by the particular person after the day on which the Minister first assessed that liability and before the particular time to another person that was at the time of the transfer an eligible donee in respect of the particular person, equal to the amount, if any, by which the fair market value of the property, when transferred, exceeds the total of (a) the consideration given by the other person for the transfer, and
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(2) Subsection 189(7) of the Act is replaced by the following: Minister may assess
(7) Without limiting the authority of the Minister to revoke the registration of a registered charity or registered Canadian amateur athletic association, the Minister may also at any time assess a taxpayer in respect of any amount that a taxpayer is liable to pay under this Part.
(3) Subsections (1) and (2) apply to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012. 62. (1) Subparagraph 204.9(5)(c)(ii) of the Act is replaced by the following: (ii) a parent of a beneficiary under the transferee plan was a parent of an individual who was, immediately before the particular time, a beneficiary under the transferor plan and (A) the transferee plan is a plan that allows more than one beneficiary under the plan at any one time, or (B) in any other case, the beneficiary under the transferee plan had not attained 21 years of age at the time the transferee plan was entered into; (2) Subsection (1) applies in respect of property transferred after 2010. 63. (1) The heading of Part XI.01 of the Act is replaced by the following: TAXES IN RESPECT OF RRIFs, RRSPs and TFSAs (2) Subsection (1) is deemed to have come into force on March 23, 2011. 64. (1) The portion of subsection 207.01(1) of the Act before the definition “advantage” is replaced by the following:
2011 Definitions
Soutien de la croissance de l’éco 207.01 (1) The following definitions and the definitions in subsections 146(1) (other than the definition “benefit”), 146.2(1) and 146.3(1) apply in this Part and in Parts XLIX and L of the Income Tax Regulations. (2) The definitions “advantage”, “nonqualified investment”, “specified non-qualified investment income” and “swap transaction” in subsection 207.01(1) of the Act are replaced by the following:
“advantage” « avantage »
“advantage”, in relation to a registered plan, means (a) any benefit, loan or indebtedness that is conditional in any way on the existence of the registered plan, other than (i) a benefit derived from the provision of administrative or investment services in respect of the registered plan, (ii) a loan or an indebtedness (including, in the case of a TFSA, the use of the TFSA as security for a loan or an indebtedness) the terms and conditions of which are terms and conditions that persons dealing at arm’s length with each other would have entered into, (iii) a payment out of or under the registered plan in satisfaction of all or part of the controlling individual’s interest in the registered plan, and (iv) the payment or allocation of any amount to the registered plan by the issuer or carrier; (b) a benefit that is an increase in the total fair market value of the property held in connection with the registered plan if it is reasonable to consider, having regard to all the circumstances, that the increase is attributable, directly or indirectly, to (i) a transaction or event or a series of transactions or events that (A) would not have occurred in an open market in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and
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(ii) a payment received as, on account or in lieu of, or in satisfaction of, a payment (A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or (B) of interest, of a dividend, of rent, of a royalty or of any other return on investment, or of proceeds of disposition, in respect of property (other than property held in connection with the registered plan) held by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, (iii) a swap transaction, or (iv) specified non-qualified investment income that has not been paid from the registered plan to its controlling individual within 90 days of receipt by the controlling individual of a notice issued by the Minister under subsection 207.06(4); (c) a benefit that is income (including a capital gain) that is reasonably attributable, directly or indirectly, to (i) a prohibited investment in respect of the registered plan or any other registered plan of the controlling individual, (ii) in the case of a RRIF or RRSP, an amount received by the controlling individual of the registered plan, or by a person who does not deal at arm’s length with the controlling individual (if it is reasonable to consider, having regard to all the circumstances, that the amount was paid in relation to, or would not have been paid but for, property held in connection with the registered plan) and the amount was paid as, on account or in lieu of, or in satisfaction of, a payment
Soutien de la croissance de l’éco (A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or (B) of interest, of a dividend, of rent, of a royalty or of any other return on investment, or of proceeds of disposition, or (iii) a deliberate over-contribution; (d) an RRSP strip in respect of the registered plan; and (e) a prescribed benefit.
“non-qualified investment” « placement non admissible » “specified nonqualified investment income” « revenu de placement non admissible déterminé »
“swap transaction” « opération de swap »
“non-qualified investment” for a trust governed by a registered plan means property that is not a qualified investment for the trust. “specified non-qualified investment income”, in respect of a registered plan and its controlling individual, means income (including a capital gain) that is reasonably attributable, directly or indirectly, to an amount in respect of which tax was payable under Part I by a trust governed by the registered plan or by any other registered plan of the controlling individual. “swap transaction”, in respect of a registered plan, means a transfer of property between the registered plan and its controlling individual or a person with whom the controlling individual does not deal at arm’s length, but does not include (a) a payment out of or under the registered plan in satisfaction of all or part of the controlling individual’s interest in the registered plan; (b) a payment into the registered plan that is a contribution, a premium, or an amount transferred in accordance with paragraph 146.3(2)(f); (c) a transfer of a prohibited investment or a non-qualified investment from the registered plan, in circumstances where the controlling individual is entitled to a refund under subsection 207.04(4) on the transfer; or (d) a transfer of property from one registered plan of a controlling individual to another registered plan of the controlling individual if
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(i) both registered plans are RRIFs or RRSPs, or (ii) both registered plans are TFSAs.
(3) The portion of the definition “prohibited investment” in subsection 207.01(1) of the Act before paragraph (c) is replaced by the following: “prohibited investment” « placement interdit »
“prohibited investment”, at any time, for a trust governed by a registered plan, means property (other than prescribed excluded property) that is at that time (a) a debt of the controlling individual of the registered plan; (b) a share of the capital stock of, an interest in, or a debt of (i) a corporation, partnership or trust in which the controlling individual has a significant interest, or (ii) a person or partnership that does not deal at arm’s length with the controlling individual or with a person or partnership described in subparagraph (i);
(4) Subsection 207.01(1) of the Act is amended by adding the following in alphabetical order: “controlling individual” « particulier contrôlant »
“controlling individual”, of a registered plan, means the holder of a TFSA or the annuitant of a RRIF or RRSP, as the case may be.
“registered plan” « régime enregistré »
“registered plan” means a RRIF, RRSP or TFSA.
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2011 “RRSP strip” « somme découlant d’un dépouillement de REER »
“RRSP strip”, in respect of a RRIF or RRSP, means an amount used or obtained by the controlling individual of the RRIF or RRSP, or a person who does not deal at arm’s length with the controlling individual, as part of a transaction or event or a series of transactions or events one of the main purposes of which is to enable the controlling individual, or a person who does not deal at arm’s length with the controlling individual, to use or obtain the benefit of property held in connection with the RRIF or RRSP, but does not include an amount that is (a) included in the income of the controlling individual or their spouse or common-law partner under section 146 or 146.3; (b) an excluded withdrawal under section 146.01 or 146.02; (c) described in subsection 146(16) or 146.3(14.2); or (d) the principal amount of a debt obligation that is a prescribed excluded property.
“transitional prohibited investment benefit” « bénéfice transitoire provenant d’un placement interdit »
“transitional prohibited investment benefit”, of a controlling individual for a taxation year, means the amount determined by the formula A–B where A is the total of all amounts each of which is income earned, or a capital gain realized, in the taxation year by a trust governed by a RRIF or RRSP of the controlling individual that (a) is attributable to a property that was, on March 23, 2011, a prohibited investment for a trust governed by a RRIF or RRSP of the controlling individual, and (b) in the case of income, is earned after March 22, 2011 and before 2022 and, in the case of a capital gain, accrues after March 22, 2011 and is realized before 2022; and B is the total of all amounts each of which is a capital loss, determined without reference to subparagraph 40(2)(g)(i) and subsection
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40(3.4), realized in the taxation year by a trust governed by a RRIF or RRSP of the controlling individual that (a) is attributable to a property that was, on March 23, 2011, a prohibited investment for a trust governed by a RRIF or RRSP of the controlling individual, and (b) accrues after March 22, 2011 and is realized before 2022. (5) Subsection 207.01(5) of the Act is replaced by the following: Obligation of issuer
(5) The issuer or carrier of a registered plan shall exercise the care, diligence and skill of a reasonably prudent person to minimize the possibility that a trust governed by the registered plan holds a non-qualified investment. (6) Subsections (1) and (2) apply to transactions occurring, income earned, capital gains accruing and investments acquired, after March 22, 2011, except that the definition “swap transaction” in subsection 207.01(1) of the Act, as enacted by subsection (2), applies (a) after 2021 in relation to a swap transaction undertaken to remove a property from a RRIF or RRSP if it is reasonable to conclude that the retention of the property in the RRIF or RRSP would result in a tax being payable under Part XI.01 of the Act, and (b) in any other case, after June 2011. (7) Subsection (3) applies after March 22, 2011 in respect of investments acquired at any time. (8) Subsections (4) and (5) are deemed to have come into force on March 23, 2011. 65. (1) The portion of subsection 207.04(1) of the Act before paragraph (a) is replaced by the following:
Tax payable on prohibited or non-qualified investment
207.04 (1) The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year,
Soutien de la croissance de l’éco (2) Subsection 207.04(3) of the Act is replaced by the following:
Both prohibited and nonqualified investment
(3) For the purposes of this section and subsections 146(10.1), 146.2(6) and 146.3(9), if a trust governed by a registered plan holds property at any time that is, for the trust, both a prohibited investment and a non-qualified investment, the property is deemed at that time not to be a non-qualified investment, but remains a prohibited investment, for the trust. (3) The portion of subsection 207.04(4) of the Act before paragraph (a) is replaced by the following:
Refund of tax on disposition of investment
(4) If in a calendar year a trust governed by a registered plan disposes of a property in respect of which a tax is imposed under subsection (1) on the controlling individual of the registered plan, the controlling individual is entitled to a refund for the year of an amount equal to (4) Subparagraph 207.04(4)(b)(i) of the Act is replaced by the following: (i) if it is reasonable to consider that the controlling individual knew, or ought to have known, at the time the property was acquired by the trust, that it was, or would become, a property described in subsection (1), or (5) Subsections (1) to (4) apply (a) in respect of any investment acquired after March 22, 2011, except that those subsections do not apply in the case of a prohibited investment acquired after that date by a RRIF or RRSP of an annuitant if the investment was a prohibited investment for another RRIF or RRSP of the same annuitant on March 23, 2011; and (b) in respect of any investment acquired before March 23, 2011 that first becomes (i) a prohibited investment after the day on which this Act has been tabled in Parliament, or (ii) a non-qualified investment after March 22, 2011.
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66. (1) Subsection 207.05(1) of the Act is replaced by the following: Tax payable in respect of advantage
207.05 (1) A tax is payable under this Part for a calendar year if, in the year, an advantage in relation to a registered plan is extended to, or is received or receivable by, the controlling individual of the registered plan, a trust governed by the registered plan, or any other person who does not deal at arm’s length with the controlling individual. (2) Subsection 207.05(2) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in the case of an RRSP strip, the amount of the RRSP strip. (3) Subsection 207.05(3) of the Act is replaced by the following:
Liability for tax
(3) The controlling individual of a registered plan in connection with which a tax is imposed under subsection (1) is liable to pay the tax except that, if the advantage is extended by the issuer or carrier of the registered plan or by a person with whom the issuer or carrier is not dealing at arm’s length, the issuer or carrier, and not the controlling individual, is liable to pay the tax.
Transitional rule
(4) If an individual so elects before July 2012 in prescribed form, subsection (1) does not apply in respect of any advantage that is an amount included in the calculation of the transitional prohibited investment benefit of the individual for a taxation year provided that the transitional prohibited investment benefit (a) is paid to the individual, from a RRIF or RRSP of the individual, within 90 days after the end of the taxation year; and (b) is not paid by way of transfer to another RRIF or RRSP of the individual. (4) Subsections (1) to (3) are deemed to have come into force on March 23, 2011. 67. (1) Paragraph 207.06(2)(b) of the Act is replaced by the following:
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(b) the extent to which the transaction or series of transactions that gave rise to the tax also gave rise to another tax under this Act. (2) Subsections 207.06(3) and (4) of the Act are replaced by the following: Waiver of tax payable — advantage
(3) The Minister shall not waive or cancel a liability imposed under subsection 207.05(3) on an individual in respect of a registered plan unless one or more payments are made without delay from the registered plan to the individual, the total amount of which is not less than the amount of the liability waived or cancelled.
Other powers of Minister
(4) The Minister may notify the controlling individual of a registered plan that the controlling individual must cause a payment to be made from the registered plan to the controlling individual within 90 days of receipt of the notice, the amount of which is not less than the amount of specified non-qualified investment income in respect of the registered plan. (3) Subsections (1) and (2) are deemed to have come into force on March 23, 2011. 68. (1) Subsection 207.1(1) of the Act is repealed. (2) Subsection 207.1(4) of the Act is repealed. (3) Subsections (1) and (2) apply in respect of (a) any investment acquired after March 22, 2011; and (b) any investment acquired before March 23, 2011 that first becomes a non-qualified investment after March 22, 2011. 69. (1) Subsection 211.6(1) of the Act is replaced by the following:
Charging provision
211.6 (1) Every trust that is a qualifying environmental trust at the end of a taxation year (other than a trust that is at that time described in paragraph 149(1)(z.1) or (z.2)) shall pay a tax under this Part for the year equal to 28% of its income under Part I for the year.
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(2) Subsection 211.6(1) of the Act, as enacted by subsection (1), is replaced by the following: Definitions
211.6 (1) The definitions in this section apply for the purposes of this Part.
“excluded trust” « fiducie exclue »
“excluded trust”, at any time, means a trust that (a) relates at that time to the reclamation of a well; (b) is not maintained at that time to secure the reclamation obligations of one or more persons or partnerships that are beneficiaries under the trust; (c) borrows money at that time; (d) if the trust is not a trust to which paragraph (e) applies, acquires at that time any property that is not described by any of paragraphs (a), (b) and (f) of the definition “qualified investment” in section 204; (e) if the trust is created after 2011 (or if the trust was created before 2012, it elects in writing filed with the Minister on or before its filing-due date for a particular taxation year to have subparagraphs (i) and (ii) apply to it for the particular taxation year and all subsequent taxation years, and that election is made jointly with Her Majesty in right of Canada or a particular province, depending upon the qualifying law or qualifying contract in respect of the trust), (i) acquires at that time any property that is not described by any of paragraphs (a), (b), (c), (c.1), (d) and (f) of the definition “qualified investment” in section 204, or (ii) holds at that time a prohibited investment; (f) elected in writing filed with the Minister, before 1998 or before April of the year following the year in which the first contribution to the trust was made, never to have been a qualifying environmental trust; or (g) was at any previous time during its existence not a qualifying environmental trust (as determined under the definition “qualifying environmental trust” in subsection 248(1) as it applied at that previous time).
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2011 “prohibited investment” « placement interdit »
“prohibited investment”, of a trust at any time, means a property that (a) at the time it was acquired by the trust, was described by any of paragraphs (c), (c.1) or (d) of the definition “qualified investment” in section 204; and (b) was issued by (i) a person or partnership that has contributed property to, or that is a beneficiary under, the trust, (ii) a person that is related to, or a partnership that is affiliated with, a person or partnership that has contributed property to, or that is a beneficiary under, the trust, or (iii) a particular person or partnership if (A) another person or partnership holds a significant interest (within the meaning assigned by subsection 207.01(4) with any modifications that the circumstances require) in the particular person or partnership, and (B) the holder of that significant interest has contributed property to, or is a beneficiary under, the trust.
“QET income tax rate” « taux d’impôt sur le revenu des FEA »
“QET income tax rate”, for a trust’s taxation year, means the amount, expressed as a decimal fraction, by which (a) the percentage rate of tax provided under paragraph 123(1)(a) for the taxation year exceeds (b) the total of (i) the percentage that would, if the trust were a corporation, be its general rate reduction percentage, within the meaning assigned by subsection 123.4(1), for the taxation year, and (ii) the percentage deduction from tax provided under subsection 124(1) for the taxation year.
“qualifying contract” « contrat admissible »
“qualifying contract”, in respect of a trust, means a contract entered into with Her Majesty in right of Canada or a province on or before the
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later of January 1, 1996 and the day that is one year after the day on which the trust was created. “qualifying environmental trust” « fiducie pour l’environnement admissible »
“qualifying environmental trust” means a trust (a) each trustee of which is (i) Her Majesty in right of Canada or a province, or (ii) a corporation resident in Canada that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as trustee; (b) that is maintained for the sole purpose of funding the reclamation of a qualifying site; (c) that is, or may become, required to be maintained under (i) the terms of a qualifying contract, or (ii) a qualifying law; and (d) that is not an excluded trust.
“qualifying law” « loi admissible »
“qualifying law”, in respect of a trust, means (a) a law of Canada or a province that was enacted on or before the later of January 1, 1996 and the day that is one year after the day on which the trust was created; and (b) if the trust was created after 2011, an order made (i) by a tribunal constituted under a law described by paragraph (a), and (ii) on or before the day that is one year after the day on which the trust was created.
“qualifying site” « site admissible »
“qualifying site”, in respect of a trust, means a site in Canada that is or has been used primarily for, or for any combination of, (a) the operation of a mine, (b) the extraction of clay, peat, sand, shale or aggregates (including dimension stone and gravel), (c) the deposit of waste, or (d) if the trust was created after 2011, the operation of a pipeline.
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(3) Subsection 211.6(2) of the Act is replaced by the following: Charging provision
(2) Every trust that is a qualifying environmental trust at the end of a taxation year (other than a trust that is at that time described by paragraph 149(1)(z.1) or (z.2)) shall pay a tax under this Part for the year equal to the amount determined by the formula A×B where A is the trust’s income (computed as if this Act were read without reference to subsections 104(4) to (31) and sections 105 to 107) under Part I for the year; and B is the QET income tax rate for the year.
(4) Subsection (1) applies to the 1997 to 2011 taxation years. (5) Subsections (2) and (3) apply to the 2012 and subsequent taxation years. 70. (1) The portion of subsection 230(2) of the Act before paragraph (a) is replaced by the following: Records and books
(2) Every qualified donee referred to in paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) shall keep records and books of account — in the case of a qualified donee referred to in any of subparagraphs (a)(i) and (iii) and paragraphs (b) and (c) of that definition, at an address in Canada recorded with the Minister or designated by the Minister — containing (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 71. (1) Paragraph 241(3.2)(h) of the Act is replaced by the following:
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(h) an application by the charity, and information filed in support of the application, for a designation, determination or decision by the Minister under subsection 149.1(5), (6.3), (7), (8) or (13). (2) Subsection 241(3.2) of the Act, as amended by subsection (1), is replaced by the following: Registered charities and registered Canadian amateur athletic associations
(3.2) An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity or registered Canadian amateur athletic association: (a) a copy of the registrant’s governing documents, including its statement of purpose, and function in the case of a Canadian amateur athletic association; (b) any information provided in prescribed form to the Minister by the registrant on applying for registration under this Act; (c) the names of the persons who at any time were the registrant’s directors and the periods during which they were its directors; (d) a copy of the notification of the registrant’s registration, including any conditions and warnings; (e) if the registration of the registrant has been revoked or annulled, a copy of the entirety of or any part of any letter sent by or on behalf of the Minister to the registrant relating to the grounds for the revocation or annulment; (f) financial statements required to be filed with an information return referred to in subsection 149.1(14); (g) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1)); and (h) in the case of a registrant that is a charity, an application by the registrant, and information filed in support of the application, for a
Soutien de la croissance de l’éco designation, determination or decision by the Minister under any of subsections 149.1(5), (6.3), (7), (8) and (13).
(3) Subsection (1) applies in respect of documents that, after May 13, 2005, (a) are sent by the Minister of National Revenue; or (b) are filed or required to be filed with that Minister. (4) Subsection (2) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 72. (1) The definitions “net income stabilization account”, “qualifying environmental trust”, “registered Canadian amateur athletic association”, “registered retirement income fund” and “registered retirement savings plan” in subsection 248(1) of the Act are replaced by the following: “net income stabilization account” « compte de stabilisation du revenu net »
“net income stabilization account” means an account of a taxpayer (a) under the net income stabilization account program under the Farm Income Protection Act, or (b) that is a prescribed account;
“qualifying environmental trust” « fiducie pour l’environnement admissible »
“registered Canadian amateur athletic association” « association canadienne enregistrée de sport amateur »
“qualifying environmental trust” has the meaning assigned by subsection 211.6(1);
“registered Canadian amateur athletic association” means a Canadian amateur athletic association within the meaning assigned by subsection 149.1(1) that has applied to the Minister in prescribed form for registration, that has been registered and whose registration has not been revoked;
118 “registered retirement income fund” or “RRIF” « fonds enregistré de revenu de retraite » ou « FERR »
“registered retirement savings plan” or “RRSP” « régime enregistré d’épargneretraite » ou « REER »
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“registered retirement income fund” or “RRIF” have the same meaning as “registered retirement income fund” in subsection 146.3(1);
“registered retirement savings plan” or “RRSP” have the same meaning as “registered retirement savings plan” in subsection 146(1);
(2) The definition “compte d’épargne libre d’impôt” in subsection 248(1) of the French version of the Act is replaced by the following: « compte d’épargne libre d’impôt » ou « CELI » “TFSA”
« compte d’épargne libre d’impôt » ou « CELI » S’entend au sens du paragraphe 146.2(5).
(3) Paragraph (a) of the definition “NISA Fund No. 2” in subsection 248(1) of the Act is replaced by the following: (a) that is described in paragraph 8(2)(b) of the Farm Income Protection Act or is a prescribed fund, and (4) Subsection 248(1) of the Act is amended by adding the following in alphabetical order: “foreign accrual property income” « revenu étranger accumulé, tiré de biens »
“specified pension plan” « régime de pension déterminé »
“foreign accrual property income” has the meaning assigned by section 95;
“specified pension plan” means a prescribed arrangement;
Soutien de la croissance de l’éco (5) Subsection 248(3.1) of the Act is replaced by the following:
Gift of bare ownership of immovables
(3.1) Subsection (3) does not apply in respect of a usufruct or a right of use of an immovable in circumstances where a taxpayer disposes of the bare ownership of the immovable by way of a gift to a qualified donee and retains, for life, the usufruct or the right of use. (6) The definition “net income stabilization account” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (3) apply to the 2011 and subsequent taxation years. (7) The definition “qualifying environmental trust” in subsection 248(1) of the Act, as enacted by subsection (1), applies to the 2012 and subsequent taxation years. (8) The definition “registered Canadian amateur athletic association” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (5) come into force on the later of the day on which this Act receives royal assent and January 1, 2012. (9) The definitions “registered retirement income fund” or “RRIF” and “registered retirement savings plan” or “RRSP” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (2) are deemed to have come into force on March 23, 2011. (10) The definition “foreign accrual property income” in subsection 248(1) of the Act, as enacted by subsection (4), applies to taxation years that begin after 2006. (11) The definition “specified pension plan” in subsection 248(1) of the Act, as enacted by subsection (4), applies after 2009. 73. (1) Paragraph 249.1(1)(c) of the Act is replaced by the following: (c) in the case of a partnership (other than a partnership to which subparagraph (b)(ii) or subsection (9) applies) that is a member of a
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partnership or has a member that is a partnership, after the end of the calendar year in which it began, if at the end of the calendar year (i) a corporation has a significant interest, as defined in section 34.2, in the partnership, (ii) the partnership is a member of another partnership in which a corporation has a significant interest as defined in section 34.2, (iii) a membership interest in the partnership is held directly, or indirectly through one or more partnerships, by a partnership described in subparagraph (i) or (ii), or (iv) the partnership holds directly, or indirectly through one or more partnerships, a membership interest in a partnership described in any of subparagraphs (i) to (iii), or (d) in any other case, more than 12 months after the period began, (2) Section 249.1 of the Act is amended by adding the following after subsection (7): Single-tier fiscal period alignment
(8) The members of a partnership that has a fiscal period that begins before March 22, 2011 and that would, if this Act were read without reference to this subsection and subsection (10), end on a day after March 22, 2011, may elect to end that fiscal period on a particular day that is before the day on which the fiscal period would otherwise end (in this subsection and subsection (10) referred to as a “single-tier alignment election”) if (a) each member of the partnership is, on the particular day, a corporation that is not a professional corporation; (b) the partnership is not, on the particular day, a member of another partnership; (c) at least one member of the partnership is, on the particular day, a corporation that has a significant interest, as defined in section 34.2, in the partnership;
Soutien de la croissance de l’éco (d) at least one member of the partnership referred to in paragraph (c) has a taxation year that ends on a day that differs from the day on which the fiscal period of the partnership would end if this Act were read without reference to this subsection and subsection (10); (e) the particular day is after March 22, 2011 and no later than the latest day that is the last day of the first taxation year that ends after March 22, 2011 of any corporation that has been a member of the partnership continuously since March 21, 2011; and (f) subsection (10) applies to the single-tier alignment election.
Multi-tier fiscal period alignment — one-time election
(9) The members of a partnership to which paragraph (1)(c) would apply if it were read without reference to this subsection may elect (in this subsection and subsections (10) and (11) referred to as a “multi-tier alignment election”) to end a fiscal period of the partnership on a particular day if (a) as a consequence of the multi-tier alignment election, the fiscal period of the partnership, and of each other partnership described in relation to the partnership by any of subparagraphs (1)(c)(ii) to (iv), ends on the particular day; (b) the particular day is before March 22, 2012; and (c) subsection (10) applies to the multi-tier alignment election.
Conditions to align a partnership fiscal period
(10) This subsection applies to a single-tier alignment election or a multi-tier alignment election, as the case may be, for a partnership if (a) the election is filed in writing and in prescribed form with the Minister
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(i) in the case of a single-tier alignment election, by a corporation that is a member of the partnership on or before the day that is the earliest filing-due date of any corporation that is a member of the partnership for its first taxation year ending after March 22, 2011, and (ii) in the case of a multi-tier alignment election, (A) by a corporation that is a member of the partnership, or of a partnership described in relation to the partnership by any of subparagraphs (1)(c)(ii) to (iv), and (B) on or before the day that is the earliest filing-due date of any corporation that is a member of a partnership referred to in clause (A) for the first taxation year of the corporation ending after March 22, 2011; (b) as a consequence of the election, the fiscal period of each partnership to which the election applies is 12 months or less; (c) the election was made by a corporation that has the authority to act for the members of the partnership and each member of any other partnership described in relation to the partnership in subparagraph (1)(c)(ii) to (iv); and (d) no other election is filed with the Minister to end the fiscal period of the partnership, or of any other partnership described in relation to the partnership in subparagraph (1)(c)(ii) to (iv), on a day other than the particular day referred to in subsection (8) or (9), as the case may be.
Deemed multitier alignment election
(11) For the purposes of this Act, if paragraph (1)(c) applies to end the fiscal period of a partnership on December 31, 2011, a multi-tier alignment election under subsection (9) is deemed to have been made to end the fiscal period of the partnership on December 31, 2011.
Soutien de la croissance de l’éco (3) Subsections (1) and (2) apply to the 2011 and subsequent fiscal periods. 74. (1) Subsection 250(7) of the Act is repealed. (2) Subsection (1) applies to the 2012 and subsequent taxation years. 75. (1) The portion of subsection 259(1) of the Act before paragraph (a) is replaced by the following:
Proportional holdings in trust property
259. (1) For the purposes of designated provisions, if at any time a specified taxpayer acquires, holds or disposes of a particular unit in a qualified trust and the qualified trust elects for any period that includes that time to have this subsection apply,
(2) Subsection 259(5) of the Act is amended by adding the following in alphabetical order: “designated provisions” « dispositions désignées »
“specified taxpayer” « contribuable déterminé »
“designated provisions” means sections 146 and 146.1 to 146.4 and Parts X and XI to XI.1, as they apply in respect of investments that are not qualified investments for a trust, and Part X.2; “specified taxpayer” means a taxpayer that is a registered investment or that is described in any of paragraphs 149(1)(r), (s), (u) to (u.2) and (x). (3) Subsections (1) and (2) apply after 1999, except that (a) the definition “designated provisions” in subsection 259(5) of the Act, as enacted by subsection (2), (i) in its application to taxation years that begin before 2005, is to be read as follows: “designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and Parts X, X.2, XI and XI.1; (ii) in its application to taxation years that begin after 2004 and before 2008, is to be read as follows:
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“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and Parts X, X.2 and XI.1; (iii) in its application to taxation years that begin after 2007 and before 2009, is to be read as follows: “designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and 146.4(5), and Parts X, X.2, XI and XI.1; (iv) in its application to taxation years that begin after 2008 and end before March 23, 2011, is to be read as follows: “designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.2(6), 146.3(7), (8) and (9), and 146.4(5), and Parts X, X.2 and XI to XI.1; (b) the definition “specified taxpayer” in subsection 259(5) of the Act, as enacted by subsection (2), (i) in its application to taxation years that begin before 2005, is to be read as follows: “specified taxpayer” means a taxpayer described in section 205. (ii) in its application to taxation years that begin after 2004 and before 2008, is to be read as follows: “specified taxpayer” means a taxpayer that is a registered investment or that is described in any of paragraphs 149(1)(r), (s), (u) and (x). (iii) in its application to taxation years that begin after 2007 and before 2009, is to be read as follows: “specified taxpayer” means a taxpayer that is a registered investment or that is described in any of paragraphs 149(1)(r), (s), (u), (u.1) and (x).
C.R.C., c. 945
INCOME TAX REGULATIONS 76. (1) Subsection 214(2) of the Income Tax Regulations is replaced by the following:
Soutien de la croissance de l’éco (2) If, in a taxation year, subsection 146(7), (9) or (10) of the Act or, in relation to a nonqualified investment, subsection 207.04(1) or (4) of the Act applies in respect of a trust governed by a registered retirement savings plan, the trustee of the plan shall make an information return in prescribed form.
(2) Subsection (1) applies in respect of investments acquired after March 22, 2011. 77. (1) Subsection 215(3) of the Regulations is replaced by the following: (3) If subsection 146.3(4), (7) or (10) of the Act or, in relation to a non-qualified investment, subsection 207.04(1) or (4) of the Act applies in respect of any transaction or event with respect to property of a registered retirement income fund, the carrier of the fund shall make an information return in prescribed form in respect of the transaction or event. (2) Subsection (1) applies in respect of investments acquired after March 22, 2011. 78. (1) Section 216 of the Regulations and the heading before it are repealed. (2) Subsection (1) applies to fiscal periods of registered Canadian amateur athletic associations that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012. 79. (1) The definition “thermal waste” in subsection 1104(13) of the Regulations is replaced by the following: “thermal waste” means waste heat energy extracted from a distinct point of rejection in an industrial process that would otherwise (a) be vented to the atmosphere or transferred to a liquid; and (b) not be used for a useful purpose. (déchets thermiques)
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(2) Subsection (1) applies in respect of property acquired on or after March 22, 2011. 80. (1) The heading “RECEIPTS FOR DONATIONS AND GIFTS” before section 3500 of the Regulations is replaced by the following: GIFTS (2) Subsection (1) is deemed to have come into force on March 23, 2011. 81. (1) The definition “other recipient of a gift” in section 3500 of the Regulations is replaced by the following: “other recipient of a gift” means a person, to whom a gift is made by a taxpayer, referred to in any of paragraphs (a) and (d) of the definition “qualified donee” in subsection 149.1(1), parag r a p h 11 0 . 1 ( 1 ) ( c ) a n d s u b p a r a g r a p h 110.1(3)(a)(ii) of the Act; (autre bénéficiaire d’un don) (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 82. (1) The Regulations are amended by adding the following after section 3501: CONTENTS OF INFORMATION RETURNS 3501.1 Every information return required to be filed under subsection 110.1(16) or 118.1(27) of the Act in respect of a transfer of property must contain (a) a description of the transferred property; (b) the fair market value of the transferred property at the time of the transfer; (c) the date on which the property was transferred; (d) the name and address of the transferee of the property including, in the case of an individual, their first name and initial; and
Soutien de la croissance de l’éco (e) if the transferor of the property, or a person not dealing at arm’s length with the transferor, issued the receipt referred to in subsection 110.1(14) or 118.1(25) of the Act, the information contained in that receipt. (2) Subsection (1) is deemed to have come into force on March 23, 2011. 83. (1) Section 3503 of the Regulations is replaced by the following: 3503. For the purposes of subparagraph (a) (iv) of the definition “qualified donee” in subsection 149.1(1) of the Act, the universities outside Canada named in Schedule VIII are prescribed to be universities the student body of which ordinarily includes students from Canada. (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012. 84. (1) The portion of subsection 4900(6) of the Regulations before paragraph (b) is replaced by the following: (6) Subject to subsections (8) and (9), for the purposes of paragraph (d) of the definition “qualified investment” in subsection 146(1) of the Act, paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act and paragraph (c) of the definition “qualified investment” in subsection 146.3(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered retirement savings plan, a registered education savings plan and a registered retirement income fund at any time if at that time the property is not a prohibited investment for the trust and is (a) a share of the capital stock of an eligible corporation (as defined in subsection 5100(1)) unless, in the case of a registered education savings plan, a beneficiary or subscriber under the plan is a designated shareholder of the corporation; (2) Subsection 4900(8) of the Regulations is replaced by the following:
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(8) For the purposes of subsection (6), a property that is held by a trust governed by a registered education savings plan ceases to be a qualified investment for the trust immediately before an amount is received if (a) the property is a share referred to in paragraph (6)(a), an interest in a small business investment limited partnership that holds a small business security, or an interest in a small business investment trust that holds a small business security; (b) a person who is a beneficiary or subscriber under the plan provides services to or for the issuer of the share or small business security, or to or for a person related to that issuer; (c) the amount is received in respect of the share or small business security; and (d) it can reasonably be considered, having regard to all the circumstances (including the terms and conditions of the share or small business security or of any related agreement, and the rate of interest or the dividend provided on the share or small business security), that the amount is on account, in lieu or in satisfaction of payment for the services.
(3) Subsection 4900(10) of the Regulations is repealed. (4) Subsection 4900(12) of the Regulations is replaced by the following: (12) For the purposes of paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered education savings plan at any time if (a) at the time the property was acquired by the trust, (i) the property was a share of the capital stock of a specified small business corporation,
Soutien de la croissance de l’éco (ii) the property was a share of the capital stock of a venture capital corporation described in any of sections 6700 to 6700.2, or (iii) the property was a qualifying share in respect of a specified cooperative corporation and the plan; and (b) immediately after the time the property was acquired by the trust, each person who is a beneficiary or a subscriber under the plan was not a connected shareholder of the corporation. (5) Paragraph 4900(13)(a) of the Regulations is replaced by the following: (a) a share that is otherwise a qualified investment for the purposes of paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act solely because of subsection (12) is held by a trust governed by a registered education savings plan,
(6) The portion of subsection 4900(14) of the Regulations before paragraph (a) is replaced by the following: (14) For the purposes of paragraph (d) of the definition “qualified investment” in subsection 146(1) of the Act, paragraph (c) of the definition “qualified investment” in subsection 146.3(1) of the Act and paragraph (c) of the definition “qualified investment” in subsection 207.01(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a RRIF, RRSP or TFSA at any time if, at the time the property was acquired by the trust, the property (7) Subparagraph 4900(14)(a)(iii) of the Regulations is replaced by the following: (iii) a qualifying share in respect of a specified cooperative corporation and the RRIF, RRSP or TFSA; and (8) Subsections (1), (2) and (4) to (7) apply in respect of investments acquired after March 22, 2011.
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85. (1) Sections 5000 and 5001 of the Regulations are replaced by the following: Non-prohibited investment
5000. For the purpose of the definition “prohibited investment” in subsection 207.01(1) of the Act, an investment is prescribed excluded property at any time if it is (a) property described in paragraph 4900(1)(j.1); or (b) a share of a mutual fund corporation or a unit of a mutual fund trust where (i) the corporation or trust is a mutual fund that is subject to, and substantially complies with, the requirements of National Instrument 81-102 Mutual Funds, as amended from time to time, of the Canadian Securities Administrators, and (ii) the time is before the end of the second taxation year of the corporation or trust.
Prohibited investment
5001. For the purpose of the definition “prohibited investment” in subsection 207.01(1) of the Act, property that is a qualified investment for a trust governed by a RRIF, RRSP or TFSA solely because of subsection 4900(14) is prescribed property for the trust at any time if, at that time, it is not described in any of subparagraphs 4900(14)(a)(i) to (iii). (2) Subsection (1) applies after March 22, 2011 in respect of investments acquired at any time. 86. (1) The Regulations are amended by adding the following after section 5502: STABILIZATION OF FARM INCOME 5503. (1) For the purposes of the definition “NISA Fund No. 2” in subsection 248(1) of the Act, a prescribed fund is Fonds 2 as defined under the Agri-Québec program established by La Financière agricole du Québec.
Soutien de la croissance de l’éco (2) For the purposes of the definition “net income stabilization account” in subsection 248(1) of the Act, a prescribed account is an account created under the Agri-Québec program established by La Financière agricole du Québec. (2) Subsection (1) applies to the 2011 and subsequent taxation years. 87. (1) Paragraph 5800(1)(d) of the Regulations is amended by adding “and” at the end of subparagraph (ii), by striking out “and” at the end of subparagraph (iii) and by repealing subparagraph (iv). (2) Paragraph 5800(1)(f) of the Regulations is replaced by the following: (f) in respect of duplicates of receipts for gifts that are received by a qualified donee to which subsection 230(2) of the Act applies, the period ending on the day that is two years after the end of the last calendar year to which the receipts relate; and (3) Subsections (1) and (2) come into force on the later of the day on which this Act receives royal assent and January 1, 2012. 88. (1) Section 7300 of the Regulations is amended by striking out “or” at the end of paragraph (a), by adding “or’’ at the end of paragraph (b) and by adding the following after paragraph (b): (c) an amount that is the portion of a student loan forgiven under section 9.2 of the Canada Student Financial Assistance Act or under section 11.1 of the Canada Student Loans Act. (2) Subsection (1) comes into force on the day on which section 153 of this Act comes into force. 89. (1) Section 7800 of the Regulations and the heading “PRESCRIBED PROVINCIAL PENSION PLANS” before it are replaced by the following:
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7800. For the purposes of the definition “specified pension plan” in subsection 248(1) of the Act, a prescribed arrangement is the Saskatchewan Pension Plan established under The Saskatchewan Pension Plan Act, chapter S-32.2 of the Statutes of Saskatchewan, 1986, as amended from time to time. (2) Subsection (1) applies after 2009. 90. (1) Subsection 8300(1) of the Regulations is amended by adding the following in alphabetical order: “designated savings arrangement” of an individual means a RRIF or RRSP under which the individual is the annuitant, or the individual’s account under a money purchase provision of a registered pension plan; (mécanisme d’épargne désigné) “individual pension plan”, in respect of a calendar year, means a registered pension plan that contains a defined benefit provision if, at any time in the year or a preceding year, the plan (a) has fewer than four members and at least one of them is related to a participating employer in the plan, or (b) is a designated plan and it is reasonable to conclude that the rights of one or more members to receive benefits under the plan exist primarily to avoid the application of paragraph (a); (régime de retraite individuel)
(2) Section 8300 of the Regulations is amended by adding the following after subsection (1): (1.1) The Minister may waive in writing the application of the definition “individual pension plan” in subsection (1) if is just and equitable to do so having regard to all the circumstances. (3) Subsections (1) and (2) are deemed to have come into force on March 23, 2011.
Soutien de la croissance de l’éco
91. (1) The portion of subsection 8303(6) of the Regulations before paragraph (a) is replaced by the following: (6) For the purposes of subsections (3) and 8304(5), (7) and (10), and subject to subsection (6.1) and paragraph 8304(2)(h), the amount of an individual’s qualifying transfers made in connection with a past service event is the total of all amounts each of which is (2) Subsection (1) is deemed to have come into force on March 23, 2011. 92. (1) The portion of subsection 8304(5) of the Regulations before paragraph (a) is replaced by the following: (5) Subject to subsection (10), if (2) Section 8304 of the Regulations is amended by adding the following after subsection (9): Individual Pension Plans (10) If there is a past service event in relation to a defined benefit provision under an individual pension plan, the provisional PSPA of an individual with respect to an employer that is associated with the past service event is the amount, if any, determined by the formula A–B where A is the greater of (a) the provisional PSPA that would be determined if (i) this subsection did not apply, (ii) the value of C in subsection 8303(3) were nil, and (iii) the value of D in subsection 8304(5) were nil, and (b) the lesser of (i) the total of
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B is the amount of the individual’s qualifying transfers made in connection with the past service event.
(11) Subsection (10) does not apply to a past service event in relation to an individual pension plan if the provisional PSPA of the member determined under subsections 8303(3) and 8304(5) would be nil if no qualifying transfers were made in connection with the past service event, unless it is a past service event that
Soutien de la croissance de l’éco
results from the establishment of the plan or from an amendment to the plan to provide additional retirement benefits.
(3) Subsections (1) and (2) apply to past service events occurring after March 22, 2011. 93. (1) Subsection 8500(1) of the Regulations is amended by adding the following in alphabetical order: “IPP minimum amount”, for a year, for a person who is a member of an individual pension plan (or a beneficiary, in respect of the plan, who was, at the time of the member’s death, a spouse or common-law partner of the member) means (a) if there is only one such person in respect of the plan, the minimum amount that would be determined under subsection 146.3(1) of the Act for the year in respect of the plan if the plan were a registered retirement income fund that held the same property as the property held by the plan and the person were the annuitant of the fund, and (b) in any other case, the minimum amount that would be determined under subsection 146.3(1) of the Act if the person were the annuitant of a registered retirement income fund and the fair market value of the property held in connection with the fund at the beginning of the year were determined by the formula A × B/C where A is the fair market value of all property held in connection with the plan at the beginning of the year, B is the amount of the actuarial liabilities in respect of the benefits payable to the person under the terms of the plan at the beginning of the year, and C is the amount of the actuarial liabilities in respect of all benefits payable under the terms of the plan at the beginning of the year; (minimum RRI)
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(2) Subsection (1) applies to the 2012 and subsequent taxation years. 94. (1) Paragraph 8501(1)(e) of the Regulations is replaced by the following: (e) there is no reason to expect that the plan may become a revocable plan under subsection 147.1(8) or (9) of the Act or subsections 8503(15) or (26) or 8506(4). (2) Subsection (1) applies to the 2012 and subsequent taxation years. 95. (1) Paragraph 8502(d) of the Regulations is amended by striking out “or” at the end of subparagraph (viii), by adding “or” at the end of subparagraph (ix) and by adding the following after subparagraph (ix): (x) the portion of the IPP minimum amount for an individual that is not described in subparagraph (i). (2) Subsection (1) applies to the 2012 and subsequent taxation years. 96. (1) Section 8503 of the Regulations is amended by adding the following after subsection (25): IPP — Minimum Withdrawal (26) An individual pension plan becomes a revocable plan at the end of a year if (a) a person who is a member or a beneficiary, in respect of the plan, who was, at the time of the member’s death, a spouse or common-law partner of the member, is in receipt of retirement benefits under the terms of the plan; (b) the person has attained 71 years of age before the year; and (c) the plan has not paid in the year an amount to the person equal to the greater of the retirement benefits payable to the person for the year and the IPP minimum amount for the person for the year. (2) Subsection (1) applies to the 2012 and subsequent taxation years.
Soutien de la croissance de l’éco 97. (1) Subsection 8517(3) of the Regulations and the heading before it are replaced by the following: Underfunded Pension (3) Subsection (3.01) applies in respect of a transfer of an amount on behalf of an individual in full or partial satisfaction of the individual’s entitlement to benefits under a defined benefit provision of a registered pension plan if (a) the individual is an employee or a former employee of an employer (or a predecessor employer of the employer); (b) the employer (i) was a participating employer under the provision, (ii) is the subject of proceedings commenced under the Bankruptcy and Insolvency Act or the Companies’ Creditors Arrangement Act, and (iii) has ceased making regular contributions under the provision; (c) after the commencement of the proceedings, lifetime retirement benefits paid or payable to the individual under the provision have been reduced because the assets of the plan are insufficient to pay the benefits provided under the provision of the plan as registered; (d) the plan is not a designated plan; and (e) the Minister has approved the application of subsection (3.01) in respect of the transfer.
(3.01) If this subsection applies, the description of A in subsection (1) shall be read as follows in respect of the transfer: A is the amount of the individual’s lifetime retirement benefits under the provision commuted in connection with the transfer, as determined under subsection (4), but without reference to the benefit reduction referred to in paragraph (3)(c); and
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(3.02) If a particular amount is transferred in full or partial satisfaction of an individual’s entitlement to benefits under a defined benefit provision of a registered pension plan and subsection (3.01) had applied in respect of a transfer (in this subsection referred to as the “initial transfer”) of an amount on behalf of the individual under the provision, for the purpose of paragraph 147.3(4)(c) of the Act the prescribed amount in respect of the transfer of the particular amount is the lesser of (a) the particular amount, and (b) the amount, if any, by which the prescribed amount in respect of the initial transfer exceeds the total of all amounts each of which is the amount of a previous transfer to which this subsection or subsection (3.01) applied in respect of the individual’s entitlement to benefits under the provision.
(2) Subsection (1) applies after 2010. 98. (1) The heading “PRESCRIBED PROGRAMS OF PHYSICAL ACTIVITY” before section 9400 of the Regulations is replaced by the following: PRESCRIBED CHILDREN’S PROGRAMS (2) Subsection (1) applies to the 2011 and subsequent taxation years. 99. (1) The Regulations are amended by adding the following after section 9400: PROGRAM OF ARTISTIC, CULTURAL, RECREATIONAL OR DEVELOPMENTAL ACTIVITY Definition of “artistic, cultural, recreational or developmental activity”
9401. (1) In this section, “artistic, cultural, recreational or developmental activity” means a supervised activity, including an activity adapted for children in respect of whom an amount is deductible under section 118.3 of the Act, suitable for children (other than a physical activity), that
Soutien de la croissance de l’éco
(a) is intended to contribute to a child’s ability to develop creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination, in an artistic or cultural discipline including (i) literary arts, (ii) visual arts, (iii) performing arts, (iv) music, (v) media, (vi) languages, (vii) customs, and (viii) heritage; (b) provides a substantial focus on wilderness and the natural environment; (c) assists with the development and use of intellectual skills; (d) includes structured interaction among children where supervisors teach or assist children to develop interpersonal skills; or (e) provides enrichment or tutoring in academic subjects.
Prescribed program of artistic, cultural, recreational or developmental activity
(2) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is (a) a weekly program, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks in which all or substantially all the activities include a significant amount of artistic, cultural, recreational or developmental activity; (b) a program, that is not part of a school’s curriculum, of a duration of five or more consecutive days of which more than 50% of the daily activities include a significant amount of artistic, cultural, recreational or developmental activity;
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(c) a program, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks, offered to children by a club, association or similar organization (in this section referred to as an “organization”) in circumstances where a participant in the program may select amongst a variety of activities if (i) more than 50% of those activities offered to children by the organization are activities that include a significant amount of artistic, cultural, recreational or developmental activity, or (ii) more than 50% of the time scheduled for activities offered to children in the program is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity; or (d) a membership in an organization, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks if more than 50% of all the activities offered to children by the organization include a significant amount of artistic, cultural, recreational or developmental activity.
Mixed-use facility
(3) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is that portion of a program, which program does not meet the requirements of paragraph (2)(c) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks, offered to children by an organization in circumstances where a participant in the program may select amongst a variety of activities (a) that is the percentage of those activities offered to children by the organization that are activities that include a significant amount of artistic, cultural, recreational or developmental activity; or
Soutien de la croissance de l’éco (b) that is the percentage of the time scheduled for activities in the program that is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity.
Membership
(4) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is that portion of a membership in an organization, which membership does not meet the requirements of paragraph (2)(d) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks that is the percentage of all the activities offered to children by the organization that are activities that include a significant amount of artistic, cultural, recreational or developmental activity. (2) Subsection (1) applies to the 2011 and subsequent taxation years. 100. (1) The portion of subparagraph (c)(iii) of Class 29 in Schedule II to the Regulations before clause (A) is replaced by the following: (iii) after March 18, 2007 and before 2014 if the property is machinery, or equipment,
(2) Subsection (1) applies after 2011. 101. (1) The portion of paragraph (c) of Class 43.1 in Schedule II to the French version of the Regulations before clause (i)(A) is replaced by the following: c) qui, selon le cas : (i) font partie d’un système, sauf un système à cycles combinés amélioré, qui, à la fois :
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(2) Clause (c)(ii)(A) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (A) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy using only a combination of natural gas and thermal waste from one or more natural gas compressor systems located on a natural gas pipeline,
(3) Paragraph (c) of Class 43.1 in Schedule II to the Regulations is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) equipment that is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy in a process all or substantially all of the energy input of which is thermal waste, other than (A) equipment that uses heat produced by a gas turbine that is part of the first stage of a combined cycle system, and (B) equipment that, on the date of its acquisition, uses chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs), within the meaning assigned by the Ozone-Depleting Substances Regulations, 1998,
(4) Subsections (1) to (3) apply to property acquired on or after March 22, 2011. SOR/2005–151
CANADA EDUCATION SAVINGS REGULATIONS 102. (1) Subparagraph 16(1)(a)(ii) of the Canada Education Savings Regulations is replaced by the following:
Soutien de la croissance de l’éco (ii) a parent of a beneficiary under the receiving RESP was a parent of an individual who was, immediately before the transfer, a beneficiary under the transferring RESP and (A) the receiving RESP is an RESP that allows more than one beneficiary at any one time, or (B) in any other case, the beneficiary under the receiving RESP had not attained 21 years of age at the time the receiving RESP was entered into; (2) Subsection (1) applies in respect of property transferred after 2010. COORDINATING AMENDMENT
Bill C-10
103. If Bill C-10, introduced in the 1st session of the 41st Parliament and entitled the Safe Streets and Communities Act, receives royal assent, then, on the first day on which both section 116 of that Act and subsection 52(2) of this Act are in force, (a) paragraph (a) of the definition “ineligible individual” in subsection 149.1(1) of the Income Tax Act is replaced by the following: (a) convicted of a relevant criminal offence unless it is a conviction for which (i) a pardon has been granted and the pardon has not been revoked or ceased to have effect, or (ii) a record suspension has been ordered under the Criminal Records Act and the record suspension has not been revoked or ceased to have effect, (b) section 149.1 of the Income Tax Act is amended by adding the following after subsection (1):
Deeming rule — Safe Streets and Communities Act
(1.01) In this section, a reference to a record suspension is deemed also to be a reference to a pardon that is granted or issued under the Criminal Records Act.
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2006, c. 13
SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006 AMENDMENTS TO THE ACT
2010, c. 12, s. 99
104. Subsection 12(1) of the Softwood Lumber Products Export Charge Act, 2006 is replaced by the following:
Export from a region
12. (1) If a softwood lumber product is exported from a region in a particular month, the amount of the charge in respect of that export is the amount calculated by applying the rate applicable for the month under this Act to the export price of the product as determined in accordance with section 13. 105. The Act is amended by adding the following after section 12.1:
Higher rate — Ontario and Quebec
12.2 The rate of charge applicable in respect of an export of a softwood lumber product from Ontario or Quebec on or after the day on which this section comes into force is equal to the sum of the rate of charge otherwise applicable under this Act and (a) 0.1%, in the case of an export from Ontario; or (b) 2.6%, in the case of an export from Quebec.
2010, c. 12, s. 101
106. Subsection 14(1.1) of the Act is replaced by the following:
Surge mechanism if certain provisions apply
(1.1) If the rate of charge provided for by section 12.1 or 12.2 applies in respect of an export, the increase under subsection (1) in respect of that export is to be calculated as if the rate had not applied and the rate provided for by subsection 12(3) or (4) had applied. 107. Subsection 17(1) of the Act is replaced by the following:
Exempt exports
17. (1) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt the export of softwood lumber products from a region from (a) the charge referred to in section 10; or
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(b) the application of any part of a rate of charge that is higher than the rate of charge provided for by subsection 12(3) or (4). 2010, c. 12, s. 102
108. (1) Subsection 40(3.1) of the Act is replaced by the following:
Refund calculated without regard to certain provisions
(3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to sections 12.1 and 12.2. (2) Subsection 40(5) of the Act is replaced by the following:
Application for refund
(5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within four years after the day on which the amount was paid by the person. 109. Section 41 of the Act is amended by adding the following after subsection (3):
Extension
(3.1) Despite subsection (3), the Minister may at any time extend, in writing, the time for filing an application for a refund for the payment of the increase of the amount of the charge referred to in subsection 14(1). COMING INTO FORCE
March 1, 2011
110. This Part is deemed to have come into force on March 1, 2011. PART 3 CUSTOMS TARIFF SIMPLIFICATION CUSTOMS TARIFF
1997, c. 36 2010, c. 4, s. 31
111. Section 5 of the Customs Tariff is replaced by the following:
Goods imported from certain countries
5. For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country: a NAFTA country Chile
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Colombia Costa Rica Iceland Liechtenstein Norway Peru Switzerland 112. Section 13 of the Act is replaced by the following: Amendment — List of Tariff Provisions
13. The Minister may, by order, amend the List of Tariff Provisions to change a tariff item number or a description of goods in a tariff item, or to add, repeal or replace a tariff item, if the amendment does not affect the rate of customs duty applicable to those goods. 113. (1) The portion of subsection 14(2) of the Act before paragraph (a) is replaced by the following:
Reciprocal reductions
(2) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments,
2010, c. 4, s. 32
(2) Paragraph 14(2)(c) of the Act is replaced by the following: (c) by way of compensation for any action taken under any of the following provisions: (i) subsection 55(1), (ii) section 60, (iii) subsection 63(1), (iv) subsection 69(2), (v) subsection 70(2), (vi) subsection 71(2), (vii) subsection 71.01(1), (viii) subsection 71.1(2), (ix) subsection 71.5(1), (x) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.
Soutien de la croissance de l’éco 114. Subsection 15(1) of the Act is replaced by the following:
List of Countries
15. (1) The Minister may, by order, amend the List of Countries to reflect a change in the name of a country set out in that List.
2010, c. 4, s. 33
115. Paragraph 24(1)(b) of the Act is replaced by the following: (b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions: (i) paragraph 31(1)(a), (ii) paragraph 34(1)(a), (iii) paragraph 38(1)(a), (iv) paragraph 42(1)(a), (v) subsection 45(13), (vi) section 48, (vii) subsection 49.01(8), (viii) section 49.2, (ix) subsection 49.5(8).
2010, c. 4, s. 34
116. Section 27 of the Act is replaced by the following:
Abbreviations
27. The following abbreviations, as defined below, apply in the schedule.
“AUT” « TAU »
“AUT” refers to the Australia Tariff.
“CCCT” « TPAC »
“CCCT” refers to the Commonwealth Caribbean Countries Tariff.
“CIAT” « TACI »
“CIAT” refers to the Canada–Israel Agreement Tariff.
“COLT” « TCOL »
“CRT” « TCR »
“CT” « TC »
“COLT” refers to the Colombia Tariff. “CRT” refers to the Costa Rica Tariff. “CT” refers to the Chile Tariff.
148 “GPT” « TPG »
“IT” « TI »
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“GPT” refers to the General Preferential Tariff. “IT” refers to the Iceland Tariff.
“LDCT” « TPMD »
“LDCT” refers to the Least Developed Country Tariff.
“MFN” « NPF »
“MFN” refers to the Most-Favoured-Nation Tariff.
“MT” « TM »
“MUST” « TMÉU »
“NT” « TN »
“NZT” « TNZ »
“PT” « TP »
“SLT” « TSL »
“UST” « TÉU »
“MT” refers to the Mexico Tariff. “MUST” refers to the Mexico–United States Tariff. “NT” refers to the Norway Tariff. “NZT” refers to the New Zealand Tariff. “PT” refers to the Peru Tariff. “SLT” refers to the Switzerland–Liechtenstein Tariff. “UST” refers to the United States Tariff. 117. (1) Paragraphs 31(1)(a) and (b) of the French version of the Act are replaced by the following: a) accorder le bénéfice du tarif de la nation la plus favorisée à tout ou partie des marchandises originaires d’un pays assujetti au tarif général; b) retirer le bénéfice du tarif de la nation la plus favorisée à tout ou partie des marchandises originaires d’un pays bénéficiaire de ce tarif et les assujettir au tarif général; (2) Paragraph 31(1)(c) of the Act is replaced by the following: (c) indicate, to the extent required, the tariff treatment of the country to which the order applies. 118. Subsection 34(1) of the Act is replaced by the following:
2011 Extension and withdrawal of entitlement
Soutien de la croissance de l’éco 34. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to (a) extend entitlement to the General Preferential Tariff to any goods that originate in a country that is a beneficiary of the MostFavoured-Nation Tariff if, in the opinion of the Governor in Council, that country is a developing country; (b) withdraw entitlement to the General Preferential Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and (c) reduce a rate of customs duty set out following the abbreviation “GPT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List. 119. Subsection 38(1) of the Act is replaced by the following:
Extension or withdrawal of entitlement
38. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to (a) extend entitlement to the Least Developed Country Tariff to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country is a least developed country; (b) withdraw entitlement to the Least Developed Country Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and (c) reduce a rate of customs duty set out following the abbreviation “LDCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List. 120. Subsection 42(1) of the Act is replaced by the following:
Extension or withdrawal of entitlement
42. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to
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(a) extend entitlement to the Commonwealth Caribbean Countries Tariff to any goods that originate in a country that is a beneficiary of that Tariff; (b) withdraw entitlement to the Commonwealth Caribbean Countries Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and (c) reduce a rate of customs duty set out following the abbreviation “CCCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List. 121. Section 47 of the Act is repealed. 122. Section 49 of the Act is repealed. 2001, c. 28, s. 37; 2009, c. 16, s. 41
123. Section 49.3 of the Act is repealed.
2010, c. 4, s. 36
124. Section 54 of the Act is replaced by the following:
Definitions
54. The definitions in this section apply in sections 55 to 67.
“contribute importantly” « contribuer de manière importante »
“contribute importantly”, in respect of goods imported from one of the following countries, means to be an important cause, but not necessarily the most important cause: a NAFTA country Chile
“principal cause” « cause principale »
“principal cause”, in respect of goods imported from one of the following countries, means an important cause that is no less important than any other cause: Colombia Peru
“surge” « augmentation subite »
“surge”, in respect of goods imported from (a) a NAFTA country, has the meaning given that word by Article 805 of the North American Free Trade Agreement; or (b) Chile, has the meaning given that word by Article F-05 of the Canada–Chile Free Trade Agreement.
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125. Section 57 of the Act is replaced by the following: Exception for certain agricultural goods
57. No order may be made under subsection 55(1), on the basis of a report of the Minister, with respect to any prescribed agricultural goods that may be subject to a surtax under subsection 68(1).
2010, c. 4, s. 37
126. Section 59.1 of the Act is replaced by the following:
Emergency measures — other FTA countries
59.1 An order made under subsection 55(1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under section 20 or 29 of the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods: Colombia Peru
2010, c. 4, s. 38
127. Subsection 63(4.1) of the Act is replaced by the following:
Exception for goods imported
(4.1) An order made under subsection (1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods: Colombia Peru
2001, c. 28, s. 39
128. The heading before section 72 and sections 72 to 77 of the Act are repealed.
2010, c. 4, s. 40
129. Section 79 of the Act is replaced by the following:
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79. An order made under any of the following provisions may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time:
Keeping Canada’s Econ
(a) subsection 53(2); (b) subsection 55(1); (c) section 60; (d) subsection 63(1); (e) subsection 69(2); (f) subsection 70(2); (g) subsection 71.01(1); (h) subsection 71.1(2); (i) subsection 71.5(1). 2002, c. 19, s. 19
130. The definition “customs duties” in section 80 of the Act is replaced by the following:
“customs duties” « droits de douane »
“customs duties”, other than for the purposes of sections 95 and 96, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2.
2002, c. 19, s. 21(4)
131. Paragraphs 94(1)(a) to (c) of the Act are replaced by the following: (a) additional customs duties levied under sections 21.1 to 21.3; or (b) surtaxes or temporary duties imposed under Division 4 of that Part.
2002, c. 19, s. 23(4)
132. Subparagraph 99(a)(iii) of the Act is replaced by the following: (iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,
Soutien de la croissance de l’éco
2011 2002, c. 19, s. 25(4)
133. Paragraph 113(4)(a) of the Act is replaced by the following: (a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);
2010, c. 4, s. 41
134. Paragraphs 133(j) and (j.1) of the Act are replaced by the following: (j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported: a NAFTA country Chile Colombia Costa Rica Iceland Israel or another CIFTA beneficiary Liechtenstein Norway Peru Switzerland (j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported: a NAFTA country Chile Colombia Costa Rica Israel or another CIFTA beneficiary Peru
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135. Sections 137 to 139 of the Act are replaced by the following: Definition of “former Act”
137. In sections 140 and 143 to 146, “former Act” means the Customs Tariff as it read immediately before the coming into force of section 214. 136. Sections 141 and 142 of the Act are repealed. 137. The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is replaced by the List of Countries and Applicable Tariff Treatments set out in Schedule 1 to this Act. 138. (1) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by (a) replacing the reference beginning with “All the foregoing,” and ending with “in that country.” with a reference to “All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country.”; and (b) adding the following before Note 1:
Countries: Chile Colombia Costa Rica Iceland Israel or another CIFTA beneficiary Liechtenstein Mexico Norway Peru Switzerland United States
Soutien de la croissance de l’éco
(2) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by (a) replacing the reference to “Commercial samples imported from the United States, Mexico, Chile, Costa Rica, Peru or Colombia,” with a reference to “Commercial samples imported from one of the countries listed below,”; (b) replacing, in paragraph (i), the reference to “in Canadian, Chilean, Mexican, Costa Rican, Peruvian or Colombian currency,” with a reference to “in Canadian currency or the currency of the country from which it was imported”; and (c) adding, at the end of that Description of Goods, the following: Countries: Chile Colombia Costa Rica Mexico Peru United States (3) The Description of Goods of tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following: Goods, regardless of the country of origin or tariff treatment, other than the goods of tariff item No. 9971.00.00, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country. Countries: Chile Colombia Costa Rica Israel or another CIFTA beneficiary Mexico Peru
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United States 139. The Description of Goods of tariff item 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “mattresses imported under tariff item No. 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00” with a reference to “mattresses imported under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00”. 140. Tariff item Nos. 9916.00.00, 9923.00.00, 9925.00.00, 9928.00.00, 9929.00.00, 9930.00.00 and 9946.00.00 in the List of Tariff Provisions set out in the schedule to the Act are repealed. 141. The Description of Goods of Tariff item No. 9969.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by striking out the reference to “, other than fixed pitch solid propellers of a diameter exceeding 23 cm but not exceeding 6.5 m and controllable pitch propeller blades,”. 142. The following tariff provisions of the List of Tariff Provisions set out in the schedule to the Act are repealed: Subheading 2514.00, tariff item Nos. 2514.00.10, 2514.00.90, subheading 2515.20, tariff item Nos. 2515.20.10, 2515.20.20, subheading 2516.12, tariff item Nos. 2516.12.10, 2516.12.90, subheading 2516.20, tariff item Nos. 2516.20.10, 2516.20.20, subheading 2516.90, tariff item Nos. 2516.90.10, 2516.90.20, subheading 2530.90, tariff item Nos. 2530.90.10, 2530.90.90, subheading 2707.40, tariff item Nos. 2707.40.10, 2707.40.90, subheading 2707.99, tariff item Nos. 2707.99.10, 2707.99.90, the preamble preceding subheading 2710.91, subheading 2710.91, tariff item No. 2710.91.10, the preamble preceding tariff item No. 2710.91.91, tariff item Nos. 2710.91.91, 2710.91.99, subheading 2710.99, tariff item Nos. 2710.99.10, 2710.99.20, the preamble preceding tariff item No. 2710.99.91, tariff item Nos. 2710.99.91, 2710.99.99, subheading 2712.90, tariff item Nos. 2712.90.10, 2712.90.90, subheading
Soutien de la croissance de l’éco 2713.20, tariff item Nos. 2713.20.10, 2713.20.90, subheading 2715.00, tariff item Nos. 2715.00.10, 2715.00.90, subheading 2804.29, tariff item Nos. 2804.29.10, 2804.29.90, subheading 2805.19, tariff item Nos. 2805.19.10, 2805.19.90, subheading 2811.19, tariff item Nos. 2811.19.10, 2811.19.90, subheading 2811.21, tariff item Nos. 2811.21.10, 2811.21.90, subheading 2811.29, tariff item No. 2811.29.10, the preamble preceding tariff item No. 2811.29.91, tariff item Nos. 2811.29.91, 2811.29.99, subheading 2812.10, tariff item Nos. 2812.10.10, 2812.10.90, subheading 2812.90, tariff item Nos. 2812.90.10, 2812.90.90, subheading 2817.00, tariff item Nos. 2817.00.10, 2817.00.90, subheading 2819.90, tariff item Nos. 2819.90.10, 2819.90.90, subheading 2823.00, tariff item Nos. 2823.00.10, 2823.00.90, subheading 2824.90, tariff item Nos. 2824.90.10, 2824.90.90, subheading 2825.90, tariff item Nos. 2825.90.10, 2825.90.90, subheading 2826.90, tariff item Nos. 2826.90.10, 2826.90.90, subheading 2827.10, tariff item Nos. 2827.10.10, 2827.10.90, subheading 2827.39, tariff item Nos. 2827.39.10, 2827.39.20, 2827.39.30, 2827.39.40, 2827.39.90, subheading 2827.60, tariff item No. 2827.60.10, the preamble preceding tariff item No. 2827.60.91, tariff item Nos. 2827.60.91, 2827.60.99, subheading 2829.19, tariff item Nos. 2829.19.10, 2829.19.90, subheading 2829.90, tariff item Nos. 2829.90.10, 2829.90.20, 2829.90.90, subheading 2833.25, tariff item Nos. 2833.25.10, 2833.25.90, subheading 2833.40, tariff item Nos. 2833.40.10, 2833.40.90, subheading 2834.29, tariff item Nos. 2834.29.10, 2834.29.90, subheading 2835.22, tariff item Nos. 2835.22.10, 2835.22.90, subheading 2835.26, tariff item Nos. 2835.26.10, 2835.26.90, subheading 2835.29, tariff item No. 2835.29.10, the preamble preceding tariff item No. 2835.29.21, tariff item Nos. 2835.29.21, 2835.29.29, 2835.29.90, the preamble preceding subheading 2835.31, subheading 2835.31, tariff item Nos. 2835.31.10, 2835.31.90, subheading 2835.39, tariff item Nos. 2835.39.10, 2835.39.90, subheading 2836.20, tariff item Nos. 2836.20.10,
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Keeping Canada’s Econ
2836.20.90, subheading 2836.91, tariff item Nos. 2836.91.10, 2836.91.90, subheading 2836.99, tariff item Nos. 2836.99.10, 2836.99.90, subheading 2841.50, tariff item Nos. 2841.50.10, 2841.50.20, 2841.50.90, subheading 2841.70, tariff item Nos. 2841.70.10, 2841.70.90, subheading 2841.90, tariff item Nos. 2841.90.10, 2841.90.20, 2841.90.90, subheading 2842.10, tariff item Nos. 2842.10.10, 2842.10.90, subheading 2842.90, tariff item Nos. 2842.90.10, 2842.90.20, the preamble preceding tariff item No. 2842.90.91, tariff item Nos. 2842.90.91, 2842.90.99, subheading 2843.30, tariff item No. 2843.30.10, the preamble preceding tariff item No. 2843.30.91, tariff item Nos. 2843.30.91, 2843.30.99, subheading 2843.90, tariff item Nos. 2843.90.10, 2843.90.90, subheading 2846.10, tariff item Nos. 2846.10.10, 2846.10.90, subheading 2850.00, the preamble preceding tariff item No. 2850.00.11, tariff item Nos. 2850.00.11, 2850.00.19, 2850.00.90, subheading 2904.10, tariff item No. 2904.10.10, the preamble preceding tariff item No. 2904.10.91, tariff item Nos. 2904.10.91, 2904.10.99, subheading 2905.16, tariff item Nos. 2905.16.10, 2905.16.90, subheading 2905.19, tariff item No. 2905.19.10, the preamble preceding tariff item No. 2905.19.91, tariff item Nos. 2905.19.91, 2905.19.99, subheading 2905.49, tariff item Nos. 2905.49.10, 2905.49.90, subheading 2906.19, tariff item Nos. 2906.19.10, 2906.19.90, subheading 2906.21, tariff item Nos. 2906.21.10, 2906.21.90, subheading 2907.15, tariff item Nos. 2907.15.10, 2907.15.90, subheading 2907.19, tariff item No. 2907.19.10, the preamble preceding tariff item No. 2907.19.91, tariff item Nos. 2907.19.91, 2907.19.99, subheading 2907.21, tariff item Nos. 2907.21.10, 2907.21.90, subheading 2907.22, tariff item Nos. 2907.22.10, 2907.22.90, subheading 2907.29, tariff item Nos. 2907.29.10, 2907.29.20, 2907.29.90, the preamble preceding subheading 2908.11, subheading 2908.11, tariff item Nos. 2908.11.10, 2908.11.90, subheading 2908.19, tariff item Nos. 2908.19.10, 2908.19.90, subheading 2908.99, the preamble preceding tariff item No. 2908.99.11, tariff item Nos. 2908.99.11, 2908.99.19, 2908.99.90, subheading 2909.44,
Soutien de la croissance de l’éco tariff item Nos. 2909.44.10, 2909.44.90, subheading 2909.49, tariff item No. 2909.49.10, the preamble preceding tariff item No. 2909.49.91, tariff item Nos. 2909.49.91, 2909.49.92, 2909.49.99, subheading 2909.50, tariff item Nos. 2909.50.10, 2909.50.90, subheading 2909.60, tariff item Nos. 2909.60.10, 2909.60.20, the preamble preceding tariff item No. 2909.60.91, tariff item Nos. 2909.60.91, 2909.60.99, subheading 2910.40, tariff item Nos. 2910.40.10, 2910.40.90, subheading 2910.90, tariff item Nos. 2910.90.10, 2910.90.90, subheading 2912.19, tariff item No. 2912.19.10, the preamble preceding tariff item No. 2912.19.91, tariff item Nos. 2912.19.91, 2912.19.99, subheading 2914.40, tariff item Nos. 2914.40.10, 2914.40.90, subheading 2914.50, tariff item Nos. 2914.50.10, 2914.50.90, subheading 2914.69, tariff item Nos. 2914.69.10, 2914.69.90, subheading 2915.13, tariff item Nos. 2915.13.10, 2915.13.90, subheading 2915.29, tariff item Nos. 2915.29.10, 2915.29.90, subheading 2915.39, tariff item Nos. 2915.39.20, 2915.39.90, subheading 2915.50, tariff item No. 2915.50.10, the preamble preceding tariff item No. 2915.50.91, tariff item Nos. 2915.50.91, 2915.50.99, subheading 2916.12, tariff item Nos. 2916.12.10, 2916.12.20, 2916.12.90, subheading 2916.20, tariff item No. 2916.20.10, the preamble preceding tariff item No. 2916.20.91, tariff item Nos. 2916.20.91, 2916.20.99, subheading 2917.11, the preamble preceding tariff item No. 2917.11.11, tariff item Nos. 2917.11.11, 2917.11.19, 2917.11.20, 2917.11.90, subheading 2917.14, tariff item Nos. 2917.14.10, 2917.14.90, subheading 2917.34, tariff item No. 2917.34.10, the preamble preceding tariff item No. 2917.34.91, tariff item Nos. 2917.34.91, 2917.34.99, subheading 2917.39, tariff item Nos. 2917.39.10, 2917.39.90, subheading 2918.18, tariff item Nos. 2918.18.10, 2918.18.90, subheading 2918.19, tariff item No. 2918.19.10, the preamble preceding tariff item No. 2918.19.91, tariff item Nos. 2918.19.91, 2918.19.99, subheading 2918.29, tariff item Nos. 2918.29.10, 2918.29.90, subheading 2918.99, tariff item Nos. 2918.99.10, 2918.99.90, subheading 2919.90, tariff item
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Keeping Canada’s Econ
No. 2919.90.10, the preamble preceding tariff item No. 2919.90.91, tariff item Nos. 2919.90.91, 2919.90.99, subheading 2920.90, tariff item No. 2920.90.10, the preamble preceding tariff item No. 2920.90.91, tariff item Nos. 2920.90.91, 2920.90.99, the preamble preceding subheading 2921.11, subheading 2921.11, tariff item Nos. 2921.11.10, 2921.11.90, subheading 2921.19, tariff item Nos. 2921.19.20, 2921.19.30, the preamble preceding tariff item No. 2921.19.91, tariff item Nos. 2921.19.91, 2921.19.99, subheading 2921.29, tariff item Nos. 2921.29.10, 2921.29.90, subheading 2921.30, tariff item Nos. 2921.30.10, 2921.30.90, subheading 2921.42, tariff item Nos. 2921.42.10, 2921.42.90, subheading 2921.43, tariff item Nos. 2921.43.10, 2921.43.90, subheading 2921.44, tariff item Nos. 2921.44.10, 2921.44.90, subheading 2921.45, tariff item No. 2921.45.10, the preamble preceding tariff item No. 2921.45.91, tariff item Nos. 2921.45.91, 2921.45.99, the preamble preceding subheading 2921.51, subheading 2921.51, tariff item Nos. 2921.51.10, 2921.51.90, subheading 2921.59, 2921.59.10, 2921.59.90, subheading 2922.19, tariff item No. 2922.19.10, the preamble preceding tariff item No. 2922.19.91, tariff item Nos. 2922.19.91, 2922.19.99, subheading 2922.29, tariff item No. 2922.29.10, the preamble preceding tariff item No. 2922.29.21, tariff item Nos. 2922.29.21, 2922.29.29, 2922.29.90, subheading 2922.39, tariff item Nos. 2922.39.10, 2922.39.90, subheading 2922.41, tariff item Nos. 2922.41.10, 2922.41.90, subheading 2922.49, tariff item Nos. 2922.49.10, 2922.49.90, subheading 2922.50, tariff item Nos. 2922.50.10, 2922.50.90, subheading 2923.10, tariff item Nos. 2923.10.10, 2923.10.90, subheading 2923.20, tariff item Nos. 2923.20.10, 2923.20.90, subheading 2923.90, tariff item No. 2923.90.10, the preamble preceding tariff item No. 2923.90.91, tariff item Nos. 2923.90.91, 2923.90.99, subheading 2924.12, tariff item Nos. 2924.12.10, 2924.12.90, subheading 2924.19, tariff item No. 2924.19.10, the preamble preceding tariff item No. 2924.19.91, tariff item Nos. 2924.19.91, 2924.19.99, subheading 2924.23, the preamble preceding tariff
Soutien de la croissance de l’éco item No. 2924.23.11, tariff item Nos. 2924.23.11, 2924.23.19, the preamble preceding tariff item No. 2924.23.91, tariff item Nos. 2924.23.91, 2924.23.99, subheading 2924.29, tariff item No. 2924.29.10, the preamble preceding tariff item No. 2924.29.91, tariff item Nos. 2924.29.91, 2924.29.99, the preamble preceding subheading 2925.21, subheading 2925.21, tariff item Nos. 2925.21.10, 2925.21.90, subheading 2925.29, tariff item Nos. 2925.29.10, 2925.29.90, subheading 2926.90, tariff item Nos. 2926.90.10, 2926.90.90, subheading 2929.90, tariff item Nos. 2929.90.10, 2929.90.90, subheading 2930.20, tariff item No. 2930.20.10, the preamble preceding tariff item No. 2930.20.91, tariff item Nos. 2930.20.91, 2930.20.99, subheading 2930.30, tariff item Nos. 2930.30.10, 2930.30.20, the preamble preceding tariff item No. 2930.30.91, tariff item Nos. 2930.30.91, 2930.30.99, subheading 2930.50, tariff item Nos. 2930.50.10, 2930.50.90, subheading 2930.90, tariff item No. 2930.90.10, the preamble preceding tariff item No. 2930.90.21, tariff item Nos. 2930.90.21, 2930.90.29, the preamble preceding tariff item No. 2930.90.91, tariff item Nos. 2930.90.91, 2930.90.99, subheading 2933.19, tariff item Nos. 2933.19.10, 2933.19.90, subheading 2933.29, tariff item Nos. 2933.29.10, 2933.29.90, subheading 2933.32, tariff item Nos. 2933.32.10, 2933.32.90, subheading 2933.39, tariff item Nos. 2933.39.10, 2933.39.20, 2933.39.90, subheading 2933.49, tariff item Nos. 2933.49.10, 2933.49.90, subheading 2933.59, tariff item No. 2933.59.10, the preamble preceding tariff item No. 2933.59.91, tariff item Nos. 2933.59.91, 2933.59.99, subheading 2933.69, tariff item No. 2933.69.10, the preamble preceding tariff item No. 2933.69.91, tariff item Nos. 2933.69.91, 2933.69.99, subheading 2933.71, tariff item Nos. 2933.71.10, 2933.71.90, the preamble preceding subheading 2933.91, subheading 2933.91, tariff item Nos. 2933.91.10, 2933.91.90, subheading 2933.99, tariff item No. 2933.99.10, the preamble preceding tariff item No. 2933.99.21, tariff item Nos. 2933.99.21, 2933.99.22, 2933.99.90, subheading 2934.20, tariff item Nos. 2934.20.10, 2934.20.90, subheading 2934.30, tariff item
C. 24
Keeping Canada’s Econ
Nos. 2934.30.10, 2934.30.90, subheading 2934.99, tariff item No. 2934.99.10, the preamble preceding tariff item No. 2934.99.91, tariff item Nos. 2934.99.91, 2934.99.99, subheading 2935.00, tariff item Nos. 2935.00.10, 2935.00.20, the preamble preceding tariff item No. 2935.00.91, tariff item Nos. 2935.00.91, 2935.00.99, subheading 2937.19, the preamble preceding tariff item No. 2937.19.11, tariff item Nos. 2937.19.11, 2937.19.19, 2937.19.90, subheading 2937.29, tariff item Nos. 2937.29.10, 2937.29.90, subheading 2937.50, tariff item No. 2937.50.10, the preamble preceding tariff item No. 2937.50.21, tariff item Nos. 2937.50.21, 2937.50.29, the preamble preceding tariff item No. 2937.50.31, tariff item Nos. 2937.50.31, 2937.50.39, 2937.50.90, subheading 2937.90, the preamble preceding tariff item No. 2937.90.11, tariff item Nos. 2937.90.11, 2937.90.19, 2937.90.90, subheading 2942.00, tariff item Nos. 2942.00.10, 2942.00.90, subheading 3202.10, tariff item Nos. 3202.10.10, 3202.10.90, subheading 3203.00, tariff item Nos. 3203.00.10, 3203.00.90, subheading 3206.42, tariff item Nos. 3206.42.10, 3206.42.90, subheading 3207.10, tariff item Nos. 3207.10.10, 3207.10.90, subheading 3207.30, tariff item Nos. 3207.30.10, 3207.30.90, subheading 3207.40, tariff item Nos. 3207.40.10, 3207.40.90, subheading 3212.90, tariff item Nos. 3212.90.10, 3212.90.90, subheading 3215.19, tariff item Nos. 3215.19.10, 3215.19.90, subheading 3215.90, tariff item Nos. 3215.90.10, 3215.90.90, subheading 3501.10, tariff item Nos. 3501.10.10, 3501.10.90, subheading 3501.90, tariff item Nos. 3501.90.10, 3501.90.90, subheading 3801.30, tariff item Nos. 3801.30.10, 3801.30.90, subheading 3806.30, tariff item Nos. 3806.30.10, 3806.30.90, subheading 3807.00, tariff item Nos. 3807.00.10, 3807.00.90, subheading 3809.91, tariff item Nos. 3809.91.10, 3809.91.20, 3809.91.90, subheading 3809.92, tariff item Nos. 3809.92.10, 3809.92.20, 3809.92.90, subheading 3810.10, tariff item Nos. 3810.10.10, 3810.10.90, subheading 3811.21, tariff item Nos. 3811.21.10, 3811.21.90, subheading 3812.20, tariff item Nos. 3812.20.10, 3812.20.90, subheading
Soutien de la croissance de l’éco 3812.30, tariff item Nos. 3812.30.10, 3812.30.90, subheading 3815.19, tariff item Nos. 3815.19.10, 3815.19.90, subheading 3815.90, tariff item Nos. 3815.90.10, 3815.90.90, subheading 3816.00, tariff item Nos. 3816.00.10, 3816.00.90, subheading 3817.00, tariff item Nos. 3817.00.10, 3817.00.90, subheading 3818.00, tariff item Nos. 3818.00.10, 3818.00.90, subheading 3821.00, tariff item Nos. 3821.00.10, 3821.00.90, subheading 3822.00, tariff item Nos. 3822.00.10, 3822.00.20, 3822.00.90, subheading 3823.70, tariff item Nos. 3823.70.10, 3823.70.90, subheading 3824.50, tariff item Nos. 3824.50.10, 3824.50.90, subheading 3824.90, tariff item Nos. 3824.90.10, 3824.90.20, 3824.90.30, the preamble preceding tariff item No. 3824.90.41, tariff item Nos. 3824.90.41, 3824.90.49, 3824.90.90, subheading 3903.19, tariff item Nos. 3903.19.10, 3903.19.90, subheading 3903.20, tariff item Nos. 3903.20.10, 3903.20.90, subheading 3903.30, tariff item Nos. 3903.30.10, 3903.30.90, subheading 3904.10, tariff item Nos. 3904.10.10, 3904.10.90, subheading 3904.30, tariff item Nos. 3904.30.10, 3904.30.90, subheading 3904.50, tariff item Nos. 3904.50.10, 3904.50.90, subheading 3905.19, tariff item Nos. 3905.19.10, 3905.19.90, subheading 3905.29, tariff item Nos. 3905.29.10, 3905.29.90, the preamble preceding subheading 3905.91, subheading 3905.91, tariff item Nos. 3905.91.10, 3905.91.90, subheading 3905.99, tariff item Nos. 3905.99.10, 3905.99.90, subheading 3906.10, tariff item Nos. 3906.10.10, 3906.10.90, subheading 3906.90, tariff item No. 3906.90.10, the preamble preceding tariff item No. 3906.90.91, tariff item Nos. 3906.90.91, 3906.90.99, subheading 3907.20, tariff item Nos. 3907.20.10, 3907.20.90, subheading 3907.30, tariff item Nos. 3907.30.10, 3907.30.90, subheading 3907.40, tariff item Nos. 3907.40.10, 3907.40.90, subheading 3907.60, tariff item Nos. 3907.60.10, 3907.60.90, subheading 3907.70, tariff item Nos. 3907.70.10, 3907.70.90, subheading 3907.99, tariff item Nos. 3907.99.10, 3907.99.90, subheading 3909.30, tariff item Nos. 3909.30.10, 3909.30.90, subheading
C. 24
Keeping Canada’s Econ
3907.40, tariff item No. 3909.40.10, the preamble preceding tariff item No. 3909.40.91, tariff item Nos. 3909.40.91, 3909.40.99, subheading 3909.50, tariff item Nos. 3909.50.10, 3909.50.90, subheading 3910.00, tariff item Nos. 3910.00.10, 3910.00.90, subheading 3911.10, tariff item Nos. 3911.10.10, 3911.10.90, subheading 3911.90, tariff item Nos. 3911.90.10, 3911.90.90, subheading 3912.11, tariff item Nos. 3912.11.10, 3912.11.90, subheading 3912.20, tariff item Nos. 3912.20.10, 3912.20.90, subheading 3912.39, tariff item Nos. 3912.39.10, 3912.39.90, subheading 3912.90, tariff item Nos. 3912.90.10, 3912.90.90, subheading 3913.90, tariff item Nos. 3913.90.10, 3913.90.90, subheading 3914.00, tariff item Nos. 3914.00.10, 3914.00.90, subheading 3916.90, the preamble preceding tariff item No. 3916.90.11, tariff item Nos. 3916.90.11, 3916.90.19, the preamble preceding tariff item No. 3916.90.91, tariff item Nos. 3916.90.91, 3916.90.99, subheading 3917.10, tariff item Nos. 3917.10.10, 3917.10.90, subheading 3917.23, tariff item Nos. 3917.23.10, 3917.23.90, subheading 3917.29, tariff item Nos. 3917.29.10, 3917.29.90, subheading 3917.31, tariff item Nos. 3917.31.10, 3917.31.90, subheading 3917.40, tariff item Nos. 3917.40.10, 3917.40.90, subheading 3920.10, tariff item Nos. 3920.10.10, 3920.10.90, subheading 3920.20, tariff item Nos. 3920.20.10, 3920.20.20, 3920.20.90, subheading 3920.30, tariff item Nos. 3920.30.10, 3920.30.90, the preamble preceding subheading 3920.43, subheading 3920.43, tariff item Nos. 3920.43.10, 3920.43.90, subheading 3920.49, tariff item Nos. 3920.49.10, 3920.49.90, the preamble preceding subheading 3920.51, subheading 3920.51, tariff item Nos. 3920.51.10, 3920.51.90, subheading 3920.59, tariff item Nos. 3920.59.10, 3920.59.90, subheading 3920.61, tariff item Nos. 3920.61.10, 3920.61.90, subheading 3920.62, tariff item Nos. 3920.62.10, 3920.62.90, subheading 3920.73, tariff item Nos. 3920.73.10, 3920.73.90, subheading 3920.79, tariff item No. 3920.79.10, the preamble preceding tariff item No. 3920.79.21, tariff item Nos. 3920.79.21, 3920.79.29, 3920.79.90, subhead2011
Soutien de la croissance de l’éco ing 3920.92, tariff item Nos. 3920.92.10, 3920.92.90, subheading 3920.94, tariff item Nos. 3920.94.10, 3920.94.90, subheading 3920.99, tariff item No. 3920.99.10, the preamble preceding tariff item No. 3920.99.91, tariff item Nos. 3920.99.91, 3920.99.99, subheading 4005.10, tariff item Nos. 4005.10.10, 4005.10.90, subheading 4005.91, tariff item Nos. 4005.91.10, 4005.91.90, subheading 4006.90, tariff item Nos. 4006.90.10, 4006.90.20, 4006.90.90, the preamble preceding subheading 4008.11, subheading 4008.11, tariff item Nos. 4008.11.10, 4008.11.20, 4008.11.30, 4008.11.40, 4008.11.90, subheading 4008.19, tariff item Nos. 4008.19.10, 4008.19.90, the preamble preceding subheading 4008.21, subheading 4008.21, tariff item Nos. 4008.21.10, 4008.21.20, 4008.21.90, subheading 4008.29, tariff item Nos. 4008.29.10, 4008.29.90, subheading 4009.22, tariff item Nos. 4009.22.10, 4009.22.90, the preamble preceding subheading 4009.31, subheading 4009.31, tariff item Nos. 4009.31.10, 4009.31.90, subheading 4009.32, tariff item Nos. 4009.32.10, 4009.32.90, the preamble preceding subheading 4009.41, subheading 4009.41, tariff item Nos. 4009.41.10, 4009.41.90, subheading 4009.42, tariff item Nos. 4009.42.10, 4009.42.90, the preamble preceding subheading 4010.11, subheading 4010.11, tariff item Nos. 4010.11.10, 4010.11.20, subheading 4010.12, the preamble preceding tariff item No. 4010.12.11, tariff item Nos. 4010.12.11, 4010.12.19, the preamble preceding tariff item No. 4010.12.21, tariff item Nos. 4010.12.21, 4010.12.29, subheading 4010.19, the preamble preceding tariff item No. 4010.19.11, tariff item Nos. 4010.19.11, 4010.19.19, the preamble preceding tariff item No. 4010.19.21, tariff item Nos. 4010.19.21, 4010.19.29, subheading 4103.90, tariff item Nos. 4103.90.10, 4103.90.90, the preamble preceding subheading 4104.11, subheading 4104.11, tariff item No. 4104.11.10, the preamble preceding tariff item No. 4104.11.21, tariff item Nos. 4104.11.21, 4104.11.22, 4104.11.29, the preamble preceding tariff item No. 4140.11.31, tariff item Nos. 4104.11.31, 4104.11.39, the preamble preceding tariff item No. 4104.11.41, tariff item Nos. 4104.11.41,
C. 24
Keeping Canada’s Econ
4104.11.49, the preamble preceding tariff item No. 4104.11.91, tariff item Nos. 4104.11.91, 4104.11.99, subheading 4104.19, tariff item No. 4104.19.10, the preamble preceding tariff item No. 4104.19.21, tariff item Nos. 4104.19.21, 4104.19.22. 4104.19.29, the preamble preceding tariff item No. 4104.19.31, tariff item Nos. 4104.19.31, 4104.19.39, the preamble preceding tariff item No. 4104.19.41, tariff item Nos. 4104.19.41, 4104.19.49, the preamble preceding tariff item No. 4104.19.91, tariff item Nos. 4104.19.91, 4104.19.99, the preamble preceding subheading 4104.41, subheading 4104.41, the preamble preceding tariff item No. 4104.41.11, tariff item Nos. 4104.41.11, 4104.41.12, 4104.41.19, the preamble preceding tariff item No. 4104.41.91, tariff item Nos. 4104.41.91, 4104.41.92, 4104.41.99, subheading 4104.49, the preamble preceding tariff item No. 4104.49.11, tariff item Nos. 4104.49.11, 4104.49.12, 4104.49.19, the preamble preceding tariff item No. 4104.49.21, tariff item Nos. 4104.49.21, 4104.49.22, 4104.49.29, the preamble preceding tariff item No. 4104.49.91, tariff item Nos. 4104.49.91, 4104.49.92, 4104.49.93, 4104.49.99, subheading 4105.30, the preamble preceding tariff item No. 4105.30.11, tariff item Nos. 4105.30.11, 4105.30.12, 4105.30.19, the preamble preceding tariff item No. 4105.30.91, tariff item Nos. 4105.30.91, 4105.30.99, subheading 4106.22, tariff item No. 4106.22.10, the preamble preceding tariff item No. 4106.22.21, tariff item Nos. 4106.22.21, 4106.22.22, 4106.22.29, the preamble preceding tariff item No. 4106.22.91, tariff item Nos. 4106.22.91, 4106.22.92, 4106.22.99, subheading 4106.32, tariff item Nos. 4106.32.10, 4106.32.20, 4106.32.90, the preamble preceding subheading 4106.91, subheading 4106.91, tariff item Nos. 4106.91.10, 4106.91.20, 4106.91.90, subheading 4106.92, tariff item Nos. 4106.92.10, 4106.92.20, 4106.92.90, the preamble preceding subheading 4107.11, subheading 4107.11, the preamble preceding tariff item No. 4107.11.11, tariff item Nos. 4107.11.11, 4107.11.12, 4107.11.19, the preamble preceding tariff item No. 4107.11.91, tariff item Nos. 4107.11.91, 4107.11.92, 4107.11.99, subheading 4107.12, the preamble preceding tariff item No. 4107.12.11, tariff item
Soutien de la croissance de l’éco Nos. 4107.12.11, 4107.12.12, 4107.12.19, the preamble preceding tariff item No. 4107.12.91, tariff item Nos. 4107.12.91, 4107.12.92, 4107.12.99, subheading 4107.19, the preamble preceding tariff item No. 4107.19.11, tariff item Nos. 4107.19.11, 4107.19.12, 4107.19.19, the preamble preceding tariff item No. 4107.19.91, tariff item Nos. 4107.19.91, 4107.19.92, 4107.19.93, 4107.19.99, the preamble preceding subheading 4107.91, subheading 4107.91, tariff item Nos. 4107.91.10, 4107.91.20, 4107.91.90, subheading 4107.92, tariff item Nos. 4107.92.10, 4107.92.20, 4107.92.90, subheading 4107.99, tariff item Nos. 4107.99.10, 4107.99.20, 4107.99.30, 4107.99.90, subheading 4112.00, tariff item Nos. 4112.00.10, 4112.00.90, subheading 4113.10, tariff item Nos. 4113.10.10, 4113.10.20, 4113.10.90, subheading 4113.20, tariff item Nos. 4113.20.10, 4113.20.20, 4113.20.90, subheading 4113.90, tariff item Nos. 4113.90.10, 4113.90.20, 4113.90.90, subheading 4114.20, tariff item Nos. 4114.20.10, 4114.20.90, subheading 4302.19, tariff item No. 4302.19.10, the preamble preceding tariff item No. 4302.19.21, tariff item Nos. 4302.19.21, 4302.19.22, 4302.19.29, 4302.19.30, 4302.19.90, the preamble preceding subheading 4408.31, subheading 4408.31, tariff item Nos. 4408.31.10, 4408.31.90, subheading 4408.39, tariff item Nos. 4408.39.10, 4408.39.90, subheading 4415.20, tariff item Nos. 4415.20.10, 4415.20.90, subheading 4416.00, tariff item Nos. 4416.00.10, 4416.00.90, subheading 4803.00, tariff item Nos. 4803.00.10, 4803.00.90, subheading 4809.20, tariff item Nos. 4809.20.10, 4809.20.90, the preamble preceding subheading 4810.13, subheading 4810.13, tariff item Nos. 4810.13.10, 4810.13.90, subheading 4810.14, tariff item Nos. 4810.14.10, 4810.14.90, subheading 4810.19, tariff item Nos. 4810.19.10, 4810.19.90, subheading 4810.29, tariff item Nos. 4810.29.10, 4810.29.90, the preamble preceding subheading 4810.31 subheading 4810.31, tariff item Nos. 4810.31.10, 4810.31.90, subheading 4810.32, tariff item Nos. 4810.32.10, 4810.32.90, subheading 4810.39, tariff item Nos. 4810.39.10, 4810.39.90, the preamble preceding subheading
C. 24
Keeping Canada’s Econ
4810.92, subheading 4810.92, tariff item Nos. 4810.92.10, 4810.92.90, subheading 4810.99, tariff item Nos. 4810.99.10, 4810.99.90, the preamble preceding subheading 4811.41, subheading 4811.41, tariff item Nos. 4811.41.10, 4811.41.90, subheading 4811.49, tariff item Nos. 4811.49.10, 4811.49.90, subheading 4814.20, tariff item Nos. 4814.20.10, 4814.20.90, subheading 4818.90, tariff item Nos. 4818.90.10, 4818.90.90, subheading 4819.40, tariff item No. 4819.40.10, the preamble preceding tariff item No. 4819.40.91, tariff item Nos. 4819.40.91, 4819.40.99, subheading 4820.50, tariff item Nos. 4820.50.10, 4820.50.90, subheading 4820.90, tariff item Nos. 4820.90.10, 4820.90.90, subheading 4823.20, tariff item Nos. 4823.20.10, 4823.20.90, subheading 4823.40, tariff item Nos. 4823.40.10, 4823.40.90, subheading 4903.00, tariff item Nos. 4903.00.10, 4903.00.20, subheading 4905.99, tariff item Nos. 4905.99.10, 4905.99.90, subheading 4907.00, tariff item Nos. 4907.00.10, 4907.00.90, subheading 4910.00, tariff item Nos. 4910.00.10, 4910.00.20, 4910.00.90, subheading 4911.10, tariff item Nos. 4911.10.10, 4911.10.20. 4911.10.90, the preamble preceding subheading 4911.91, subheading 4911.91, tariff item Nos. 4911.91.10, 4911.91.90, subheading 4911.99, tariff item Nos. 4911.99.10, 4911.99.20, 4911.99.90, subheading 5111.19, tariff item Nos. 5111.19.10, 5111.19.20, the preamble preceding tariff item No. 5111.91.31, tariff item Nos. 5111.19.31, 5111.19.32, 5111.19.39, 5111.19.90, subheading 5111.20, the preamble preceding tariff item No. 5111.20.11, tariff item Nos. 5111.20.11, 5111.20.12, 5111.20.13, 5111.20.19, the preamble preceding tariff item No. 5111.20.21, tariff item Nos. 5111.20.21, 5111.20.29, the preamble preceding tariff item No. 5111.20.91, tariff item Nos. 5111.20.91, 5111.20.92, subheading 5111.30, the preamble preceding tariff item No. 5111.30.11, tariff item Nos. 5 111 . 3 0 . 11 , 5 111 . 3 0 . 1 2 , 5 111 . 3 0 . 1 3 , 5111.30.18, 5111.30.19, the preamble preceding tariff item No. 5111.30.21, tariff item Nos. 5111.30.21, 5111.30.29, 5111.30.30, the preamble preceding tariff item No. 5111.30.91, tariff item Nos. 5111.30.91, 5111.30.92, sub2011
Soutien de la croissance de l’éco heading 5111.90, tariff item Nos. 5111.90.40, 5111.90.50, the preamble preceding tariff item No. 5111.90.91, tariff item Nos. 5111.90.91, 5111.90.92, the preamble preceding subheading 5112.11, subheading 5112.11, tariff item Nos. 5112.11.50, 5112.11.60, 5112.11.90, subheading 5112.19, the preamble preceding tariff item No. 5112.19.11, tariff item Nos. 5112.19.11, 5 11 2 . 1 9 . 1 9 , 5 11 2 . 1 9 . 2 0 , 5 11 2 . 1 9 . 3 0 , 5112.19.40, the preamble preceding tariff item No. 5112.19.93, tariff item Nos. 5112.19.93, 5112.19.94, 5112.19.95, subheading 5112.20, tariff item Nos. 5112.20.20, 5112.20.30, the preamble preceding tariff item No. 5112.20.91, tariff item Nos. 5112.20.91, 5112.20.92, subheading 5112.30, tariff item No. 5112.30.10, the preamble preceding tariff item No. 5112.30.21, tariff item Nos. 5112.30.21, 5112.30.29, 5112.30.30, the preamble preceding tariff item No. 5112.30.91, tariff item Nos. 5112.30.91, 5112.30.93, 5112.30.94, subheading 5112.90, tariff item Nos. 5112.90.20, 5112.90.30, the preamble preceding tariff item No. 5112.90.91, tariff item Nos. 5112.90.91, 5112.90.92, subheading 5113.00, tariff item Nos. 5113.00.10, 5113.00.90, subheading 5203.00, tariff item Nos. 5203.00.10, 5203.00.90, subheading 5208.12, tariff item Nos. 5208.12.10, 5208.12.20, 5208.12.30, 5208.12.40, 5208.12.90, subheading 5208.13, tariff item Nos. 5208.13.10, 5208.13.20, 5208.13.90, subheading 5208.19, tariff item Nos. 5208.19.10, 5208.19.20, 5208.19.30, 5208.19.90, the preamble preceding subheading 5208.21, subheading 5208.21, tariff item Nos. 5208.21.10, 5208.21.20, 5208.21.30, 5208.21.40, 5208.21.50, the preamble preceding tariff item No. 5208.21.91, tariff item Nos. 5208.21.91, 5208.21.99, subheading 5208.22, tariff item Nos. 5208.22.10, 5208.22.20, 5208.22.30, 5208.22.90, subheading 5208.23, tariff item No. 5208.23.10, the preamble preceding tariff item No. 5208.23.91, tariff item Nos. 5208.23.91, 5208.23.99, subheading 5208.29, tariff item Nos. 5208.29.10, 5208.29.20, the preamble preceding tariff item No. 5208.29.91, tariff item Nos. 5208.29.91, 5208.29.99, the preamble preceding subheading 5208.31, subheading 5208.31, tariff item Nos. 5208.31.10, 5208.31.20, the preamble preceding tariff item
C. 24
Keeping Canada’s Econ
No. 5208.31.91, tariff item Nos. 5208.31.91, 5208.31.99, subheading 5208.32, tariff item Nos. 5208.32.10, 5208.32.90, subheading 5208.33, tariff item No. 5208.33.10, the preamble preceding tariff item No. 5208.33.91, tariff item Nos. 5208.33.91, 5208.33.99, subheading 5208.39, tariff item Nos. 5208.39.30, 5208.39.90, the preamble preceding subheading 5208.41, subheading 5208.41, tariff item Nos. 5208.41.20, 5208.41.90, subheading 5208.42, tariff item No. 5208.42.10, the preamble preceding tariff item No. 5208.42.91, tariff item Nos. 5208.42.91, 5208.42.99, subheading 5208.43, tariff item Nos. 5208.43.70, 5208.43.90, subheading 5208.49, tariff item No. 5208.49.10, the preamble preceding tariff item No. 5208.49.91, tariff item Nos. 5208.49.91, 5208.49.99, the preamble preceding subheading 5208.51, subheading 5208.51, tariff item Nos. 5208.51.10, 5208.51.90, subheading 5208.52, tariff item Nos. 5208.52.10, 5208.52.20, 5208.52.30, 5208.52.90, subheading 5208.59, tariff item No. 5208.59.10, the preamble preceding tariff item No. 5208.59.91, tariff item Nos. 5208.59.91, 5208.59.99, the preamble preceding subheading 5209.11, subheading 5209.11, tariff item Nos. 5209.11.10, 5209.11.20, 5209.11.30, 5209.11.90, subheading 5209.12, tariff item Nos. 5209.12.10, 5209.12.20, 5209.12.90, subheading 5209.19, tariff item Nos. 5209.19.10, 5209.19.20, 5209.19.30, 5209.19.90, the preamble preceding subheading 5209.21, subheading 5209.21, tariff item Nos. 5209.21.10, 5209.21.20, 5209.21.40, 5209.21.90, subheading 5209.22, tariff item Nos. 5209.22.10, 5209.22.40, 5209.22.90, subheading 5209.29, tariff item Nos. 5209.29.10, 5209.29.20, 5209.29.30, 5209.29.90, the preamble preceding subheading 5209.31, subheading 5209.31, tariff item Nos. 5209.31.10, 5209.31.20, 5209.31.30, 5209.31.40, 5209.31.90, subheading 5209.32, tariff item Nos. 5209.32.10, 5209.32.20, 5209.32.30, 5209.32.40, 5209.32.90, subheading 5209.39, tariff item Nos. 5209.39.10, 5209.39.20, 5209.39.90, the preamble preceding subheading 5209.41, subheading 5209.41, tariff item Nos. 5209.41.20, 5209.41.90, subheading 5209.42, tariff item Nos. 5209.42.10, 5209.42.90, subheading 5209.43, tariff item No.
Soutien de la croissance de l’éco 5209.43.10, the preamble preceding tariff item No. 5209.43.91, tariff item Nos. 5209.43.91, 5209.43.99, subheading 5209.49, tariff item Nos. 5209.49.10, 5209.49.90, subheading 5209.59, tariff item Nos. 5209.59.10, 5209.59.90, subheading 5211.42, tariff item Nos. 5211.42.10, 5211.42.90, the preamble preceding subheading 5309.11, subheading 5309.11, tariff item Nos. 5309.11.10, 5309.11.90, subheading 5309.19, tariff item Nos. 5309.19.10, 5309.19.90, the preamble preceding subheading 5309.21, subheading 5309.21, tariff item Nos. 5309.21.10, 5309.21.90, subheading 5309.29, tariff item Nos. 5309.29.30, 5309.29.90, subheading 5310.90, tariff item No. 5310.90.10, the preamble preceding tariff item No. 5310.90.91, tariff item Nos. 5310.90.91, 5310.90.99, subheading 5311.00, tariff item Nos. 5311.00.20, 5311.00.90, subheading 5407.92, tariff item Nos. 5407.92.10, 5407.92.20, 5407.92.30, 5407.92.40, 5407.92.90, subheading 5408.10, tariff item Nos. 5408.10.10, 5408.10.90, subheading 5408.21, tariff item Nos. 5408.21.40, 5408.21.90, the preamble preceding subheading 5408.31, subheading 5408.31, tariff item Nos. 5408.31.40, 5408.31.90, subheading 5408.32, tariff item Nos. 5408.32.60, 5408.32.90, subheading 5408.33, tariff item Nos. 5408.33.30, 5408.33.90, subheading 5408.34, tariff item Nos. 5408.34.30, 5408.34.90, subheading 5515.13, tariff item Nos. 5515.13.10, 5515.13.20, the preamble preceding tariff item No. 5515.13.91, tariff item Nos. 5515.13.91, 5515.13.99, the preamble preceding subheading 5603.11, subheading 5603.11, tariff item Nos. 5 6 0 3 . 11 . 1 0 , 5 6 0 3 . 11 . 2 0 , 5 6 0 3 . 11 . 3 0 , 5603.11.40, 5603.11.50, the preamble preceding tariff item No. 5603.11.91, tariff item Nos. 5603.11.91, 5603.11.99, subheading 5603.12, tariff item Nos. 5603.12.10, 5603.12.20, 5603.12.30, 5603.12.40, 5603.12.50, the preamble preceding tariff item No. 5603.12.91, tariff item Nos. 5603.12.91, 5603.12.99, subheading 5603.13, tariff item Nos. 5603.13.10, 5603.13.20, 5603.13.30, 5603.13.40, 5603.13.50, the preamble preceding tariff item No. 5603.13.91, tariff item Nos. 5603.13.91, 5603.13.99, subheading 5603.14, tariff item Nos. 5603.14.10, 5603.14.20, 5603.14.30,
C. 24
Keeping Canada’s Econ
5603.14.40, 5603.14.50, the preamble preceding tariff item No. 5603.14.91, tariff item Nos. 5603.14.91, 5603.14.99, the preamble preceding subheading 5603.91, subheading 5603.91, tariff item Nos. 5603.91.10, 5603.91.20, 5603.91.40, 5603.91.50, 5603.91.90, subheading 5603.92, tariff item Nos. 5603.92.10, 5603.92.20, 5603.92.50, 5603.92.60, the preamble preceding tariff item No. 5603.92.91, tariff item Nos. 5603.92.91, 5603.92.99, subheading 5603.93, tariff item Nos. 5603.93.10, 5603.93.20, 5603.93.40, 5603.93.50, 5603.93.60, 5603.93.70, 5603.93.90, subheading 5603.94, tariff item Nos. 5603.94.10, 5603.94.20, 5603.94.40, 5603.94.50, 5603.94.60, 5603.94.90, subheading 5606.00, tariff item Nos. 5606.00.10, 5606.00.90, subheading 5801.10, tariff item Nos. 5801.10.10, the preamble preceding tariff item No. 5801.10.91, tariff item Nos. 5801.10.91, 5801.10.99, subheading 5801.22, the preamble preceding tariff item No. 5801.22.21, tariff item Nos. 5801.22.21, 5801.22.29, the preamble preceding tariff item No. 5801.22.91, tariff item Nos. 5801.22.91, 5801.22.99, subheading 5801.23, tariff item Nos. 5801.23.10, 5801.23.90, subheading 5801.26, tariff item Nos. 5801.26.10, 5801.26.90, subheading 5801.31, tariff item Nos. 5801.31.10, 5801.31.90, subheading 5801.32, tariff item Nos. 5801.32.20, 5801.32.90, subheading 5801.33, tariff item Nos. 5801.33.10, 5801.33.90, subheading 5801.36, tariff item Nos. 5801.36.10, 5801.36.90, subheading 5801.90, tariff item No. 5801.90.10, the preamble preceding tariff item No. 5801.90.91, tariff item Nos. 5801.90.91, 5801.90.99, the preamble preceding subheading 5802.11, subheading 5802.11, tariff item Nos. 5802.11.20, 5802.11.90, subheading 5802.19, tariff item Nos. 5802.19.40, 5802.19.90, subheading 5802.20, tariff item Nos. 5802.20.10, 5802.20.90, subheading 5802.30, tariff item Nos. 5802.30.10, 5802.30.90, subheading 5803.00, the preamble preceding tariff item No. 5803.00.11, tariff item Nos. 5803.00.11, 5803.00.12, 5803.00.19, the preamble preceding tariff item No. 5803.00.21, tariff item Nos. 5803.00.21, 5803.00.22, 5803.00.29, the preamble preceding tariff item No. 5803.00.91,
Soutien de la croissance de l’éco tariff item Nos. 5803.00.91, 5803.00.92, 5803.00.99, subheading 5804.10, tariff item Nos. 5804.10.20, 5804.10.30, 5804.10.90, the preamble preceding subheading 5804.21, subheading 5804.21, tariff item Nos. 5804.21.10, 5804.21.90, subheading 5804.29, tariff item Nos. 5804.29.10, 5804.29.90, subheading 5804.30, tariff item Nos. 5804.30.20, 5804.30.30, 5804.30.90, subheading 5806.10, the preamble preceding tariff item No. 5806.10.11, tariff item Nos. 5806.10.11, 5806.10.19, 5806.10.20, the preamble preceding tariff item No. 5806.10.91, tariff item Nos. 5806.10.91, 5806.10.92, 5806.10.99, subheading 5806.20, tariff item Nos. 5806.20.10, 5806.20.20, 5806.20.90, the preamble preceding subheading 5806.31, subheading 5806.31, tariff item Nos. 5806.31.30, 5806.31.40, 5806.31.50, 5806.31.90, subheading 5806.32, tariff item No. 5806.32.10, the preamble preceding tariff item No. 5806.32.91, tariff item Nos. 5806.32.91, 5806.32.99, subheading 5806.39, tariff item No. 5806.39.10, the preamble preceding tariff item No. 5806.39.91, tariff item Nos. 5806.39.91, 5806.39.99, subheading 5806.40, tariff item Nos. 5806.40.10, 5806.40.90, subheading 5807.10, the preamble preceding tariff item No. 5807.10.11, tariff item Nos. 5807.10.11, 5807.10.19, the preamble preceding tariff item No. 5807.10.21, tariff item Nos. 5807.10.21, 5807.10.29, subheading 5807.90, tariff item Nos. 5807.90.10, 5807.90.90, subheading 5808.10, tariff item Nos. 5808.10.10, 5808.10.90, subheading 5808.90, tariff item Nos. 5808.90.10, 5808.90.90, subheading 5809.00, tariff item Nos. 5809.00.10, 5809.00.90, subheading 5810.10, tariff item Nos. 5810.10.10, 5810.10.90, the preamble preceding subheading 5810.91, subheading 5810.91, tariff item Nos. 5810.91.20, 5810.91.30, 5810.91.90, subheading 5810.92, tariff item Nos. 5810.92.10, 5810.92.90, subheading 5810.99, tariff item Nos. 5810.99.10, 5810.99.90, subheading 6805.10, tariff item Nos. 6805.10.10, 6805.10.20, 6805.10.90, subheading 6805.20, tariff item Nos. 6805.20.10, 6805.20.20, 6805.20.90, subheading 6805.30, tariff item Nos. 6805.30.10, 6805.30.20, 6805.30.90, subheading 6806.10, tariff item Nos. 6806.10.10,
C. 24
Keeping Canada’s Econ
6806.10.90, subheading 6806.90, tariff item Nos. 6806.90.10, 6806.90.90, subheading 6814.10, tariff item Nos. 6814.10.10, 6814.10.90, the preamble preceding subheading 7019.31, subheading 7019.31, tariff item Nos. 7019.31.10, 7019.31.90, subheading 7019.32, tariff item Nos. 7019.32.10, 7019.32.20, 7019.32.90, subheading 7019.39, tariff item No. 7019.39.10, the preamble preceding tariff item No. 7019.39.91, tariff item Nos. 7019.39.91, 7019.39.99, the preamble preceding subheading 7019.51, subheading 7019.51, tariff item Nos. 7019.51.10, 7019.51.20, the preamble preceding tariff item No. 7019.51.91, tariff item Nos. 7019.51.91, 7019.51.99, subheading 7019.52, tariff item Nos. 7019.52.10, 7019.52.20, the preamble preceding tariff item No. 7019.52.91, tariff item Nos. 7019.52.91, 7019.52.99, subheading 7019.59, tariff item Nos. 7019.59.10, 7019.59.20, the preamble preceding tariff item No. 7019.59.91, tariff item Nos. 7019.59.91, 7019.59.99, subheading 7019.90, tariff item Nos. 7019.90.10, 7019.90.30, 7019.90.40, 7019.90.90, subheading 7106.92, the preamble preceding tariff item No. 7106.92.11, tariff item Nos. 7106.92.11, 7106.92.19, the preamble preceding tariff item No. 7106.92.21, tariff item Nos. 7106.92.21, 7106.92.22, subheading 7108.13, tariff item Nos. 7108.13.10, 7108.13.20, subheading 7115.90, tariff item Nos. 7115.90.10, 7115.90.90, subheading 7202.92, tariff item Nos. 7202.92.10, 7202.92.90, subheading 7205.10, tariff item Nos. 7205.10.10, 7205.10.90, subheading 7207.11, tariff item Nos. 7207.11.10, 7207.11.90, subheading 7207.19, tariff item Nos. 7207.19.10, 7207.19.90, subheading 7207.20, the preamble preceding tariff item No. 7207.20.11, tariff item Nos. 7207.20.11, 7207.20.19, 7207.20.90, the preamble preceding subheading 7208.25, subheading 7208.25, tariff item Nos. 7208.25.10, 7208.25.90, subheading 7208.26, tariff item Nos. 7208.26.10, 7208.26.90, subheading 7208.27, tariff item Nos. 7208.27.10, 7208.27.90, subheading 7208.37, tariff item Nos. 7208.37.10, 7208.37.90, subheading 7208.38, tariff item Nos. 7208.38.10, 7208.38.90, subheading 7208.40, tariff item No. 7208.40.10, the preamble preceding tariff
Soutien de la croissance de l’éco item No. 7208.40.91, tariff item Nos. 7208.40.91, 7208.40.99, subheading 7208.51, tariff item No. 7208.51.10, the preamble preceding tariff item No. 7208.51.91, tariff item Nos. 7208.51.91, 7208.51.99, subheading 7208.52, the preamble preceding tariff item No. 7208.52.11, tariff item Nos. 7208.52.11, 7208.52.19, 7208.52.90, subheading 7209.16, tariff item No. 7209.16.10, the preamble preceding tariff item No. 7209.16.91, tariff item Nos. 7209.16.91, 7209.16.99, subheading 7209.17, tariff item No. 7209.17.10, the preamble preceding tariff item No. 7209.17.91, tariff item Nos. 7209.17.91, 7209.17.99, subheading 7209.18, tariff item No. 7209.18.10, the preamble preceding tariff item No. 7209.18.91, tariff item Nos. 7209.18.91, 7209.18.99, subheading 7210.20, tariff item Nos. 7210.20.10, 7210.20.20, subheading 7211.19, tariff item Nos. 7211.19.10, 7211.19.90, the preamble preceding subheading 7211.23, subheading 7211.23, tariff item Nos. 7211.23.10, 7211.23.90, subheading 7211.29, tariff item Nos. 7211.29.10, 7211.29.90, subheading 7211.90, tariff item Nos. 7211.90.10, 7211.90.90, subheading 7212.50, tariff item Nos. 7212.50.10, 7212.50.90, subheading 7212.60, tariff item Nos. 7212.60.10, 7212.60.90, subheading 7213.20, tariff item Nos. 7213.20.10, 7213.20.90, the preamble preceding subheading 7213.91, subheading 7213.91, tariff item Nos. 7213.91.10, 7213.91.90, subheading 7213.99, tariff item No. 7213.99.10, the preamble preceding tariff item No. 7213.99.91, tariff item Nos. 7213.99.91, 7213.99.99, subheading 7214.30, tariff item Nos. 7214.30.10, 7214.30.90, the preamble preceding subheading 7214.91, subheading 7214.91, tariff item Nos. 7214.91.10, 7214.91.90, subheading 7214.99, tariff item Nos. 7214.99.10, 7214.99.90, subheading 7216.21, tariff item Nos. 7216.21.10, 7216.21.90, the preamble preceding subheading 7216.31, subheading 7216.31, tariff item Nos. 7216.31.10, 7216.31.90, subheading 7216.32, tariff item Nos. 7216.32.10, 7216.32.90, subheading 7216.33, tariff item Nos. 7216.33.10, 7216.33.90, subheading 7216.50, tariff item Nos. 7216.50.10, 7216.50.90, the preamble preceding subheading 7216.91, subheading
C. 24
Keeping Canada’s Econ
7216.91, tariff item Nos. 7216.91.10, 7216.91.90, subheading 7216.99, tariff item Nos. 7216.99.10, 7216.99.90, subheading 7217.10, tariff item Nos. 7217.10.10, 7217.10.90, subheading 7217.20, tariff item Nos. 7217.20.10, 7217.20.20, 7217.20.90, subheading 7217.30, tariff item Nos. 7217.30.10, 7217.30.90, subheading 7217.90, tariff item Nos. 7217.90.10, 7217.90.90, the preamble preceding subheading 7218.91, subheading 7218.91, tariff item Nos. 7218.91.10, 7218.91.90, subheading 7218.99, tariff item Nos. 7218.99.10, 7218.99.90, subheading 7219.12, tariff item Nos. 7219.12.10, 7219.12.90, subheading 7219.13, tariff item Nos. 7219.13.10, 7219.13.90, subheading 7219.14, tariff item Nos. 7219.14.10, 7219.14.90, the preamble preceding subheading 7219.21, subheading 7219.21, tariff item Nos. 7219.21.10, 7219.21.20, 7219.21.90, subheading 7219.22, tariff item Nos. 7219.22.10, 7219.22.20, 7219.22.90, subheading 7219.23, tariff item Nos. 7219.23.10, 7219.23.20, 7219.23.90, subheading 7219.24, tariff item Nos. 7219.24.10, 7219.24.90, the preamble preceding subheading 7219.31, subheading 7219.31, tariff item Nos. 7219.31.10, 7219.31.90, subheading 7219.32, tariff item Nos. 7219.32.10, 7219.32.90, subheading 7219.33, tariff item Nos. 7219.33.10, 7219.33.20, 7219.33.90, subheading 7219.34, tariff item Nos. 7219.34.10, 7219.34.90, subheading 7219.35, tariff item Nos. 7219.35.10, 7219.35.90, subheading 7219.90, tariff item Nos. 7219.90.10, 7219.90.90, the preamble preceding subheading 7220.11, subheading 7220.11, tariff item Nos. 7220.11.10, 7220.11.90, subheading 7220.12, tariff item Nos. 7220.12.10, 7220.12.90, subheading 7220.20, tariff item Nos. 7220.20.10, 7220.20.20, 7220.20.90, subheading 7220.90, tariff item Nos. 7220.90.10, 7220.90.90, subheading 7222.20, tariff item Nos. 7222.20.10, 7222.20.90, subheading 7223.00, the preamble preceding tariff item No. 7223.00.11, tariff item Nos. 7223.00.11, 7223.00.19, 7223.00.20, subheading 7224.90, tariff item Nos. 7224.90.10, 7224.90.90, subheading 7225.30, tariff item No. 7225.30.20, the preamble preceding tariff item No. 7225.30.91, tariff item Nos. 7225.30.91,
Soutien de la croissance de l’éco 7225.30.99, subheading 7225.40, tariff item No. 7225.40.30, the preamble preceding tariff item No. 7225.40.91, tariff item Nos. 7225.40.91, 7225.40.99, subheading 7225.50, tariff item No. 7225.50.20, the preamble preceding tariff item No. 7225.50.91, tariff item Nos. 7225.50.91, 7225.50.99, the preamble preceding subheading 7226.91, subheading 7226.91, tariff item Nos. 7226.91.10, 7226.91.90, subheading 7226.92, tariff item Nos. 7226.92.10, 7226.92.90, subheading 7226.99, tariff item No. 7226.99.20, the preamble preceding tariff item No. 7226.99.91, tariff item Nos. 7226.99.91, 7226.99.99, subheading 7227.90, tariff item Nos. 7227.90.10, 7227.90.90, subheading 7228.10, tariff item No. 7228.10.10, the preamble preceding tariff item No. 7228.10.91, tariff item Nos. 7228.10.91, 7228.10.99, subheading 7228.20, tariff item Nos. 7228.20.10, 7228.20.90, subheading 7228.30, tariff item Nos. 7228.30.10, 7228.30.90, subheading 7228.50, tariff item Nos. 7228.50.10, 7228.50.90, subheading 7228.70, tariff item Nos. 7228.70.10, 7228.70.90, subheading 7229.90, tariff item No. 7229.90.20, the preamble preceding tariff item No. 7229.90.91, tariff item Nos. 7229.90.91, 7229.90.99, subheading 7301.20, tariff item Nos. 7301.20.10, 7301.20.90, subheading 7302.10, tariff item Nos. 7302.10.10, 7302.10.20, 7302.10.90, subheading 7304.19, tariff item Nos. 7304.19.10, 7304.19.90, the preamble preceding subheading 7304.31, subheading 7304.31, tariff item Nos. 7304.31.10, 7304.31.90, subheading 7304.39, tariff item Nos. 7304.39.10, 7304.39.20, 7304.39.90, subheading 7304.49, tariff item Nos. 7304.49.10, 7304.49.20, 7304.49.90, the preamble preceding subheading 7304.51, subheading 7304.51, tariff item Nos. 7304.51.10, 7304.51.90, subheading 7304.59, tariff item Nos. 7304.59.10, 7304.59.20, 7304.59.90, subheading 7304.90, tariff item Nos. 7304.90.10, 7304.90.20, 7304.90.30, 7304.90.90, the preamble preceding subheading 7305.31, subheading 7305.31, tariff item Nos. 7305.31.10, 7305.31.20, 7305.31.90, subheading 7305.39, tariff item Nos. 7305.39.10, 7305.39.90, the preamble preceding subheading 7306.21, subheading 7306.21, tariff item Nos. 7306.21.10, 7306.21.90, subheading 7307.29, tariff item
C. 24
Keeping Canada’s Econ
Nos. 7306.29.10, 7306.29.90, subheading 7306.30, tariff item Nos. 7306.30.10, 7306.30.20, 7306.30.90, subheading 7306.40, tariff item Nos. 7306.40.10, 7306.40.90, the preamble preceding subheading 7306.61, subheading 7306.61, tariff item Nos. 7306.61.10, 7306.61.90, subheading 7306.69, tariff item Nos. 7306.69.10, 7306.69.90, subheading 7306.90, tariff item Nos. 7306.90.10, 7306.90.90, the preamble preceding subheading 7307.11, subheading 7307.11, tariff item Nos. 7307.11.10, 7307.11.90, subheading 7307.19, tariff item No. 7307.19.10, the preamble preceding tariff item No. 7307.19.91, tariff item Nos. 7307.19.91, 7307.19.99, subheading 7307.21, tariff item No. 7307.21.10, the preamble preceding tariff item No. 7307.21.91, tariff item Nos. 7307.21.91, 7307.21.99, subheading 7307.22, tariff item Nos. 7307.22.10, 7307.22.90, subheading 7307.23, tariff item Nos. 7307.23.10, 7307.23.90, the preamble preceding subheading 7307.91, subheading 7307.91, the preamble preceding tariff item No. 7307.91.11, tariff item Nos. 7307.91.11, 7307.91.19, 7307.91.20, 7307.91.90, subheading 7307.92, tariff item Nos. 7307.92.10, 7307.92.90, subheading 7307.93, tariff item Nos. 7307.93.10, 7307.93.20, subheading 7307.99, tariff item Nos. 7307.99.10, 7307.99.20, the preamble preceding tariff item No. 7307.99.91, tariff item Nos. 7307.99.91, 7307.99.99, subheading 7308.90, tariff item Nos. 7308.90.10, 7308.90.90, subheading 7309.00, tariff item Nos. 7309.00.10, 7309.00.90, subheading 7310.10, the preamble preceding tariff item No. 7310.10.11, tariff item Nos. 7310.10.11, 7310.10.19, 7310.10.90, subheading 7311.00, tariff item Nos. 7311.00.10, 7311.00.90, subheading 7312.10, tariff item Nos. 7312.10.10, 7312.10.20, 7312.10.90, subheading 7312.90, tariff item Nos. 7312.90.10, 7312.90.90, subheading 7313.00, tariff item Nos. 7313.00.10, 7313.00.90, subheading 7314.14, tariff item Nos. 7314.14.10, 7314.14.90, subheading 7314.19, tariff item Nos. 7314.19.10, 7314.19.90, subheading 7314.49, tariff item Nos. 7314.49.10, 7314.49.90, subheading 7315.12, tariff item No. 7315.12.10, the preamble preceding tariff item No. 7315.12.91, tariff item Nos.
Soutien de la croissance de l’éco 7315.12.91, 7315.12.99, the preamble preceding subheading 7315.81, subheading 7315.81, tariff item Nos. 7315.81.10, 7315.81.90, subheading 7315.82, tariff item No. 7315.82.10, the preamble preceding tariff item No. 7315.82.91, tariff item Nos. 7315.82.91, 7315.82.92, subheading 7315.89, tariff item No. 7315.89.10, the preamble preceding tariff item No. 7315.89.91, tariff item Nos. 7315.89.91, 7315.89.92, subheading 7315.90, tariff item No. 7315.90.10, the preamble preceding tariff item No. 7315.90.91, tariff item Nos. 7315.90.91, 7315.90.99, subheading 7317.00, tariff item Nos. 7317.00.10, 7317.00.90, subheading 7318.13, tariff item Nos. 7318.13.10, 7318.13.90, subheading 7318.15, tariff item Nos. 7318.15.10, 7318.15.90, subheading 7318.22, tariff item Nos. 7318.22.10, 7318.22.90, subheading 7318.29, tariff item Nos. 7318.29.10, 7318.29.90, subheading 7320.20, tariff item Nos. 7320.20.10, 7320.20.90, subheading 7320.90, tariff item Nos. 7320.90.10, 7320.90.90, subheading 7325.91, tariff item Nos. 7325.91.10, 7325.91.90, the preamble preceding subheading 7408.21, subheading 7408.21, tariff item Nos. 7408.21.10, 7408.21.20, 7408.21.90, subheading 7408.22, tariff item Nos. 7408.22.10, 7408.22.90, subheading 7408.29, tariff item Nos. 7408.29.10, 7408.29.90, subheading 7415.33, tariff item Nos. 7415.33.10, 7415.33.90, subheading 7604.10, the preamble preceding tariff item No. 7604.10.11, tariff item Nos. 7604.10.11, 7604.10.12, 7604.10.20, subheading 7406.29, the preamble preceding tariff item No. 7604.29.11, tariff item Nos. 7604.29.11, 7604.29.12, 7604.29.20, the preamble preceding subheading 7606.11, subheading 7606.11, tariff item Nos. 7606.11.10, 7606.11.20, subheading 7606.12, tariff item Nos. 7606.12.10, 7606.12.90, the preamble preceding subheading 7606.91, subheading 7606.91, tariff item Nos. 7606.91.10, 7606.91.90, subheading 7606.92, tariff item Nos. 7606.92.10, 7606.92.90, the preamble preceding subheading 7607.11, subheading 7607.11, the preamble preceding tariff item No. 7607.11.11, tariff item Nos. 7607.11.11, 7607.11.19, 7607.11.90, subheading 7607.19, tariff item Nos. 7607.19.10, 7607.19.90, subheading 7611.00, tariff item
C. 24
Keeping Canada’s Econ
Nos. 7611.00.10, 7611.00.90, subheading 7616.10, tariff item Nos. 7616.10.10, 7616.10.90, subheading 7801.10, tariff item Nos. 7801.10.10, 7801.10.90, subheading 7804.11, tariff item Nos. 7804.11.10, 7804.11.90, subheading 7806.00, tariff item Nos. 7806.00.10, 7806.00.90, subheading 8003.00, tariff item Nos. 8003.00.10, 8003.00.20, subheading 8101.99, tariff item Nos. 8101.99.10, 8101.99.90, subheading 8104.19, tariff item Nos. 8104.19.10, 8104.19.90, subheading 8105.20, tariff item Nos. 8105.20.10, 8105.20.90, subheading 8108.20, tariff item Nos. 8108.20.10, 8108.20.90, subheading 8108.90, tariff item Nos. 8108.90.10, 8108.90.90, subheading 8109.20, tariff item Nos. 8109.20.10, 8109.20.90, subheading 8109.90, tariff item Nos. 8109.90.10, 8109.90.90, the preamble preceding subheading 8112.92, subheading 8112.92, tariff item Nos. 8112.92.10, 8112.92.90, subheading 8211.99, tariff item Nos. 8112.99.10, 8112.99.20, 8112.99.90, subheading 8207.19, tariff item Nos. 8207.19.10, 8207.19.20, 8207.19.90, subheading 8207.20, tariff item Nos. 8207.20.10, 8207.20.90, subheading 8207.30, tariff item Nos. 8207.30.10, 8207.30.90, subheading 8207.40, tariff item Nos. 8207.40.10, 8207.40.90, subheading 8207.50, tariff item Nos. 8207.50.10, 8207.50.90, subheading 8207.60, tariff item Nos. 8207.60.10, 8207.60.90, subheading 8207.80, tariff item Nos. 8207.80.10, 8207.80.90, subheading 8209.00, tariff item No. 8209.00.10, the preamble preceding tariff item No. 8209.00.91, tariff item Nos. 8209.00.91, 8209.00.92, 8209.00.99, subheading 8301.20, tariff item Nos. 8301.20.10, 8301.20.90, subheading 8307.10, tariff item Nos. 8307.10.10, 8307.10.90, subheading 8308.10, tariff item Nos. 8308.10.10, 8308.10.90, subheading 8308.90, tariff item Nos. 8308.90.10, 8308.90.90, subheading 8309.90, tariff item Nos. 8309.90.10, 8309.90.90, subheading 8311.90, tariff item Nos. 8311.90.10, 8311.90.90, subheading 8407.33, tariff item Nos. 8407.33.10, 8407.33.90, subheading 8409.91, tariff item Nos. 8409.91.10, 8409.91.20, 8409.91.90, subheading 8411.81, tariff item Nos. 8411.81.10,
Soutien de la croissance de l’éco 8411.81.20, 8411.81.90, subheading 8411.99, tariff item Nos. 8411.99.10, 8411.99.20, subheading 8413.91, tariff item Nos. 8413.91.10, 8413.91.20, 8413.91.30, subheading 8415.20, tariff item Nos. 8415.20.10, 8415.20.90, subheading 8415.83, tariff item Nos. 8415.83.10, 8415.83.90, subheading 8419.89, tariff item No. 8419.89.10, the preamble preceding tariff item No. 8419.89.21, tariff item Nos. 8419.89.21, 8419.89.29, 8419.89.90, subheading 8421.23, tariff item Nos. 8421.23.10, 8421.23.20, 8421.23.90, subheading 8436.80, tariff item No. 8436.80.10, the preamble preceding tariff item No. 8436.80.91, tariff item Nos. 8436.80.91, 8436.80.99, subheading 8437.10, tariff item No. 8437.10.10, the preamble preceding tariff item No. 8437.10.91, tariff item Nos. 8437.10.91, 8437.10.99, subheading 8437.80, tariff item Nos. 8437.80.10, 8437.80.90, subheading 8438.20, tariff item Nos. 8438.20.10, 8438.20.90, subheading 8438.40, tariff item Nos. 8438.40.10, 8438.40.90, subheading 8438.60, tariff item Nos. 8438.60.10, 8438.60.90, subheading 8439.10, tariff item Nos. 8439.10.10, 8439.10.90, subheading 8439.20, tariff item Nos. 8439.20.10, 8439.20.90, subheading 8439.30, tariff item Nos. 8439.30.10, 8439.30.90, subheading 8443.13, tariff item Nos. 8443.13.10, 8443.13.20, subheading 8415.80, tariff item Nos. 8451.80.10, 8451.80.90, the preamble preceding subheading 8458.11, subheading 8458.11, tariff item Nos. 8458.11.10, 8458.11.90, subheading 8458.19, tariff item Nos. 8458.19.10, 8458.19.90, subheading 8415.91, tariff item Nos. 8458.91.10, 8458.91.90, the preamble preceding subheading 8459.21, subheading 8459.21, tariff item Nos. 8459.21.10, 8459.21.90, subheading 8459.29, tariff item Nos. 8459.29.10, 8459.29.90, the preamble preceding subheading 8459.31, subheading 8459.31, tariff item Nos. 8459.31.10, 8459.31.90, subheading 8459.39, tariff item Nos. 8459.39.10, 8459.39.90, subheading 8459.40, tariff item Nos. 8459.40.10, 8459.40.90, subheading 8459.61, tariff item Nos. 8459.61.10, 8459.61.90, subheading 8460.29, tariff item Nos. 8460.29.10, 8460.29.90, the preamble preceding subheading 8462.21, subheading 8462.21, tariff item No.
C. 24
Keeping Canada’s Econ
8462.21.10, the preamble preceding tariff item No. 8462.21.91, tariff item Nos. 8462.21.91, 8462.21.99, subheading 8462.29, tariff item No. 8462.29.10, the preamble preceding tariff item No. 8462.29.91, tariff item Nos. 8462.29.91, 8462.29.99, the preamble preceding subheading 8462.31, subheading 8462.31, tariff item Nos. 8462.31.10, 8462.31.90, subheading 8462.39, tariff item Nos. 8462.39.10, 8462.39.90, subheading 8462.49, tariff item No. 8462.49.10, the preamble preceding tariff item No. 8462.49.21, tariff item Nos. 8462.49.21, 8462.49.29, subheading 8463.10, tariff item Nos. 8463.10.10, 8463.10.90, subheading 8463.30, tariff item Nos. 8463.30.10, 8463.30.90, subheading 8463.90, tariff item Nos. 8463.90.10, 8463.90.90, subheading 8464.90, tariff item Nos. 8464.90.10, 8464.90.90, the preamble preceding subheading 8467.11, subheading 8467.11, tariff item Nos. 8467.11.10, 8467.11.90, subheading 8467.19, tariff item Nos. 8467.19.10, 8467.19.90, the preamble preceding subheading 8467.21, subheading 8467.21, tariff item Nos. 8467.21.10, 8467.21.90, subheading 8467.22, tariff item Nos. 8467.22.10, 8467.22.90, subheading 8467.29, tariff item Nos. 8467.29.10, 8467.29.90, subheading 8467.91, tariff item Nos. 8467.91.10, 8467.91.90, subheading 8467.99, tariff item Nos. 8467.99.10, 8467.99.90, subheading 8468.90, tariff item Nos. 8468.90.10, 8468.90.20, subheading 8471.60, tariff item Nos. 8471.60.10, 8471.60.40, 8471.60.50, 8471.60.90, subheading 8477.10, tariff item Nos. 8477.10.10, 8477.10.90, subheading 8477.20, tariff item Nos. 8477.20.10, 8477.20.90, the preamble preceding subheading 8477.51, subheading 8477.51, the preamble preceding tariff item No. 8477.51.11, tariff item Nos. 8477.51.11, 8477.51.19, the preamble preceding tariff item No. 8477.51.21, tariff item Nos. 8477.51.21, 8477.51.29, subheading 8477.59, the preamble preceding tariff item No. 8477.59.11, tariff item Nos. 8477.59.11, 8477.59.19, the preamble preceding tariff item No. 8477.59.21, tariff item Nos. 8477.59.21, 8477.59.29, subheading 8479.50, tariff item No. 8479.50.10, the preamble preceding tariff item No. 8579.50.91, tariff item Nos. 8479.50.91, 8479.50.99, sub2011
Soutien de la croissance de l’éco heading 8480.71, tariff item Nos. 8480.71.10, 8480.71.90, subheading 8482.10, tariff item Nos. 8482.10.10, 8482.10.90, subheading 8482.80, tariff item Nos. 8482.80.10, 8482.80.90, subheading 8483.40, tariff item No. 8483.40.10, the preamble preceding tariff item No. 8483.40.91, tariff item Nos. 8483.40.91, 8483.40.99, subheading 8483.50, tariff item Nos. 8483.50.10, 8483.50.20, 8483.50.90, subheading 8483.60, tariff item Nos. 8483.60.10, 8483.60.90, subheading 8483.90, tariff item Nos. 8483.90.10, 8483.90.20, 8483.90.30, subheading 8501.10, the preamble preceding tariff item No. 8501.10.11, tariff item Nos. 8501.10.11, 8501.10.12, 8501.10.19, the preamble preceding tariff item No. 8501.10.91, tariff item Nos. 8501.10.91, 8501.10.99, subheading 8501.20, tariff item Nos. 8501.20.10, 8501.20.90, subheading 8501.31, tariff item Nos. 8501.31.10, 8501.31.20, 8501.31.30, subheading 8501.33, tariff item Nos. 8501.33.10, 8501.33.20, 8501.33.30, subheading 8501.34, tariff item Nos. 8501.34.10, 8501.34.20, 8501.34.30, subheading 8501.40, tariff item No. 8501.40.10, the preamble preceding tariff item No. 8501.40.21, tariff item Nos. 8501.40.21, 8501.40.22, 8501.40.29, the preamble preceding tariff item No. 8501.40.31, tariff item Nos. 8501.40.31, 8501.40.39, the preamble preceding subheading 8501.51, subheading 8501.51, tariff item Nos. 8501.51.10, 8501.51.90, subheading 8501.52, tariff item Nos. 8501.52.10, 8501.52.20, 8501.52.90, subheading 8501.53, tariff item No. 8501.53.10, the preamble preceding tariff item No. 8501.53.91, tariff item Nos. 8501.53.91, 8501.53.99, the preamble preceding subheading 8501.61, subheading 8501.61, tariff item Nos. 8501.61.10, 8501.61.90, subheading 8501.62, tariff item Nos. 8501.62.10, 8501.62.90, subheading 8501.63, tariff item Nos. 8501.63.10, 8501.63.90, subheading 8501.64, tariff item No. 8501.64.10, the preamble preceding tariff item No. 8501.64.91, tariff item Nos. 8501.64.91, 8501.64.99, subheading 8502.11, tariff item Nos. 8502.11.10, 8502.11.90, subheading 8502.20, tariff item Nos. 8502.20.10, 8502.20.90, subheading 8506.90, tariff item Nos. 8506.90.10, 8506.90.90, subheading 8507.90, tariff item
C. 24
Keeping Canada’s Econ
Nos. 8507.90.10, 8507.90.90, subheading 8511.40, tariff item Nos. 8511.40.10, 8511.40.90, subheading 8511.80, tariff item Nos. 8511.80.10, 8511.80.90, subheading 8511.90, tariff item Nos. 8511.90.10, 8511.90.90, subheading 8516.80, tariff item Nos. 8516.80.10, 8516.80.90, subheading 8532.21, tariff item Nos. 8532.21.10, 8532.21.90, subheading 8532.22, tariff item Nos. 8532.22.10, 8532.22.90, subheading 8532.25, tariff item Nos. 8532.25.10, 8532.25.90, subheading 8532.29, tariff item Nos. 8532.29.10, 8532.29.90, subheading 8532.30, tariff item Nos. 8532.30.10, 8532.30.90, subheading 8532.90, tariff item Nos. 8532.90.10, 8532.90.90, subheading 8533.40, tariff item Nos. 8533.40.10, 8533.40.90, subheading 8536.70, tariff item Nos. 8536.70.10, 8536.70.20, 8536.70.30, subheading 8540.60, tariff item Nos. 8540.60.10, 8540.60.90, the preamble preceding subheading 8542.31, subheading 8542.31, tariff item Nos. 8542.31.10, 8542.31.90, subheading 8542.32, tariff item Nos. 8542.32.10, 8542.32.90, subheading 8542.33, tariff item Nos. 8542.33.10, 8542.33.90, subheading 8542.39, tariff item Nos. 8542.39.10, 8542.39.90, subheading 8544.70, tariff item Nos. 8544.70.10, 8544.70.90, subheading 8545.19, tariff item No. 8545.19.10, the preamble preceding tariff item No. 8545.19.21, tariff item Nos. 8545.19.21, 8545.19.22, 8545.19.28, 8545.19.29, subheading 8548.90, tariff item Nos. 8548.90.10, 8548.90.90, subheading 9001.10, tariff item Nos. 9001.10.10, 9001.10.90, subheading 9013.80, tariff item Nos. 9013.80.10, 9013.80.90, subheading 9013.90, tariff item Nos. 9013.90.10, 9013.90.20, 9013.90.30, subheading 9015.90, tariff item Nos. 9015.90.10, 9015.90.90, subheading 9016.00, tariff item Nos. 9016.00.10, 9016.00.90, subheading 9017.90, tariff item Nos. 9017.90.10, 9017.90.20, 9017.90.90, subheading 9024.10, tariff item Nos. 9024.10.10, 9024.10.90, subheading 9024.80, tariff item Nos. 9024.80.10, 9024.80.90, subheading 9025.90, tariff item Nos. 9025.90.10, 9025.90.90, subheading 9027.20, tariff item Nos. 9027.20.10, 9027.20.90, subheading 9027.30, tariff item No. 9027.30.10, the pre2011
Soutien de la croissance de l’éco amble preceding tariff item No. 9027.30.91, tariff item Nos. 9027.30.91, 9027.30.99, subheading 9027.90, tariff item Nos. 9027.90.10, 9027.90.20, 9027.90.90, subheading 9028.20, tariff item Nos. 9028.20.10, 9028.20.90, subheading 9029.20, tariff item Nos. 9029.20.10, 9029.20.90, subheading 9029.90, tariff item Nos. 9029.90.10, 9029.90.20, subheading 9030.10, tariff item Nos. 9030.10.10, 9030.10.90, subheading 9030.31, tariff item Nos. 9030.31.10, 9030.31.90, subheading 9030.33, tariff item Nos. 9030.33.10, 9030.33.90, subheading 9030.40, tariff item Nos. 9030.40.10, 9030.40.90, subheading 9030.84, tariff item Nos. 9030.84.10, 9030.84.90, subheading 9030.89, tariff item Nos. 9030.89.10, 9030.89.90, subheading 9031.20, tariff item Nos. 9031.20.10, 9031.20.90, subheading 9031.80, tariff item Nos. 9031.80.10, 9031.80.90, subheading 9032.89, tariff item Nos. 9032.89.10, 9032.89.90, subheading 9033.00, tariff item Nos. 9033.00.10, 9033.00.90, subheading 9504.90, tariff item Nos. 9504.90.10 and 9504.90.90.
C. 24
Keeping Canada’s Econ
Soutien de la croissance de l’éco
C. 24
Keeping Canada’s Econ
143. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 2 to this Act. 144. The following tariff items in the List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act are repealed: 2514.00.10, 2516.20.20, 2707.40.90, 2710.91.91, 2712.90.10, 2804.29.90, 2 8 11 . 2 1 . 9 0 , 2812.10.90, 2819.90.90, 2824.90.90, 2826.90.90, 2827.39.30, 2827.60.99, 2833.25.90, 2835.22.10, 2835.29.21, 2835.31.90, 2836.91.90, 2841.50.90, 2841.90.90, 2842.90.91, 2843.90.90, 2904.10.10, 2905.19.10, 2905.49.90, 2907.15.90, 2907.21.90, 2907.29.90, 2908.99.19, 2909.49.91, 2909.50.90, 2910.40.90, 2912.19.99, 2914.69.90, 2915.39.90, 2916.12.20, 2916.20.99, 2917.14.90, 2917.39.90,
2515.20.20, 2516.90.20, 2707.99.10, 2710.99.20, 2713.20.90, 2805.19.90, 2 8 11 . 2 9 . 1 0 , 2812.90.90, 2823.00.90, 2825.90.10, 2827.10.90, 2827.39.90, 2829.19.90, 2833.40.90, 2835.22.90, 2835.29.29, 2835.39.90, 2836.99.90, 2841.70.90, 2842.10.10, 2843.30.91, 2846.10.90, 2904.10.99, 2905.19.99, 2906.19.90, 2907.19.10, 2907.22.90, 2 9 0 8 . 11 . 9 0 , 2908.99.90, 2909.49.92, 2909.60.20, 2910.90.90, 2914.40.90, 2915.13.90, 2915.50.10, 2916.12.90, 2 9 1 7 . 11 . 1 9 , 2917.34.10, 2918.18.90,
2516.12.10, 2530.90.10, 2710.91.10, 2710.99.91, 2715.00.10, 2 8 11 . 1 9 . 9 0 , 2 8 11 . 2 9 . 9 9 , 2817.00.90, 2824.90.10, 2826.90.10, 2827.39.20, 2827.60.10, 2829.90.20, 2834.29.10, 2835.26.90, 2835.29.90, 2836.20.90, 2841.50.20, 2841.90.20, 2842.90.20, 2843.30.99, 2850.00.19, 2905.16.90, 2905.49.10, 2906.21.90, 2907.19.99, 2907.29.20, 2908.19.90, 2909.44.90, 2909.49.99, 2909.60.99, 2912.19.10, 2914.50.90, 2915.29.90, 2915.50.99, 2916.20.10, 2 9 1 7 . 11 . 9 0 , 2917.34.99, 2918.19.10,
Soutien de la croissance de l’éco
2011 2918.19.99, 2919.90.10, 2920.90.99, 2921.19.91, 2921.30.90, 2921.44.90, 2921.51.90, 2922.19.99, 2922.39.90, 2922.50.90, 2923.90.10, 2924.19.10, 2924.23.99, 2925.21.90, 2929.90.10, 2930.20.99, 2930.50.90, 2930.90.99, 2933.32.90, 2933.49.90, 2933.69.10, 2933.91.90, 2934.20.90, 2934.99.99, 2937.19.19, 2937.50.29, 2942.00.90, 3206.42.90, 3207.40.90, 3215.90.90, 3807.00.10, 3809.92.10, 3 8 11 . 2 1 . 9 0 , 3815.19.10, 3817.00.90, 3824.50.90, 3824.90.49, 3903.19.90, 3903.30.10, 3904.30.90, 3905.29.90, 3906.10.90, 3907.30.90, 3907.70.90, 3909.40.91, 3 9 11 . 1 0 . 1 0 , 3912.20.10, 3913.90.90, 3916.90.99, 3917.29.90,
2918.29.90, 2919.90.99, 2 9 2 1 . 11 . 9 0 , 2921.19.99, 2921.42.90, 2921.45.91, 2921.59.90, 2922.29.29, 2922.41.90, 2923.10.90, 2923.90.99, 2924.19.99, 2924.29.91, 2925.29.90, 2929.90.90, 2930.30.20, 2930.90.21, 2933.19.90, 2933.39.90, 2933.59.91, 2933.69.99, 2933.99.22, 2934.30.90, 2935.00.20, 2937.29.10, 2937.50.39, 3202.10.10, 3207.10.90, 3212.90.90, 3801.30.90, 3809.91.20, 3809.92.90, 3812.20.90, 3815.90.10, 3821.00.90, 3824.90.20, 3824.90.90, 3903.20.10, 3903.30.90, 3904.50.10, 3905.91.10, 3906.90.91, 3907.40.10, 3907.99.90, 3909.50.90, 3 9 11 . 9 0 . 9 0 , 3912.39.10, 3914.00.10, 3917.10.10, 3917.31.90,
2918.99.90, 2920.90.10, 2921.19.20, 2921.29.90, 2921.43.90, 2921.45.99, 2922.19.91, 2922.29.90, 2922.49.90, 2923.20.90, 2924.12.90, 2924.23.19, 2924.29.99, 2926.90.90, 2930.20.10, 2930.30.99, 2930.90.29, 2933.29.90, 2933.49.10, 2933.59.99, 2933.71.90, 2933.99.90, 2934.99.10, 2935.00.99, 2937.50.10, 2937.90.19, 3203.00.10, 3207.30.90, 3215.19.90, 3806.30.90, 3809.91.90, 3810.10.90, 3812.30.90, 3816.00.90, 3823.70.90, 3824.90.30, 3903.19.10, 3903.20.90, 3904.10.90, 3905.19.90, 3905.99.10, 3907.20.90, 3907.60.90, 3909.30.10, 3910.00.90, 3 9 1 2 . 11 . 9 0 , 3912.90.90, 3 9 1 6 . 9 0 . 11 , 3917.23.90, 3917.40.90,
C. 24 3920.10.10, 3920.20.90, 3920.49.90, 3920.61.10, 3920.79.10, 3920.94.10, 4005.91.90, 4008.19.10, 4008.29.10, 4009.31.90, 4009.42.90, 4010.12.19, 4010.19.29, 4 1 0 4 . 11 . 3 1 , 4 1 0 4 . 11 . 4 9 , 4104.19.22. 4104.19.39, 4104.19.91, 4104.41.19, 4104.49.12, 4104.49.29, 4104.49.99, 4105.30.99, 4106.22.92, 4106.32.90, 4106.92.20, 4 1 0 7 . 11 . 1 9 , 4107.12.12, 4107.12.99, 4107.19.92, 4107.91.20, 4107.92.90, 4107.99.90, 4 11 3 . 1 0 . 9 0 , 4 11 3 . 9 0 . 2 0 , 4302.19.22, 4302.19.90, 4415.20.90, 5 111 . 1 9 . 3 2 , 5 111 . 2 0 . 1 9 , 5 111 . 2 0 . 9 2 , 5 111 . 3 0 . 1 8 , 5 111 . 3 0 . 9 1 , 5 111 . 9 0 . 9 1 , 5 11 2 . 11 . 9 0 , 5 11 2 . 1 9 . 9 5 , 5 11 2 . 2 0 . 9 2 , 5 11 2 . 3 0 . 9 1 , 5 11 2 . 9 0 . 9 1 , 5203.00.90,
Keeping Canada’s Econ 3920.10.90, 3920.30.90, 3920.51.90, 3920.62.90, 3920.79.29, 3920.99.91, 4006.90.90, 4008.19.90, 4008.29.90, 4009.32.90, 4 0 1 0 . 11 . 1 0 , 4010.12.29, 4 1 0 4 . 11 . 2 2 , 4 1 0 4 . 11 . 3 9 , 4 1 0 4 . 11 . 9 1 , 4104.19.29, 4104.19.41, 4104.19.99, 4104.41.92, 4104.49.19, 4104.49.92, 4105.30.12, 4106.22.22, 4106.22.99, 4106.91.20, 4106.92.90, 4 1 0 7 . 11 . 9 2 , 4107.12.19, 4107.19.12, 4107.19.93, 4107.91.90, 4107.99.20, 4 11 2 . 0 0 . 9 0 , 4 11 3 . 2 0 . 2 0 , 4 11 3 . 9 0 . 9 0 , 4302.19.29, 4408.31.10, 4416.00.90, 5 111 . 1 9 . 3 9 , 5 111 . 2 0 . 2 9 , 5 111 . 3 0 . 1 2 , 5 111 . 3 0 . 1 9 , 5 111 . 3 0 . 9 2 , 5 111 . 9 0 . 9 2 , 5 11 2 . 1 9 . 1 9 , 5 11 2 . 2 0 . 3 0 , 5 11 2 . 3 0 . 2 9 , 5 11 2 . 3 0 . 9 4 , 5 11 2 . 9 0 . 9 2 , 5208.12.90,
3920.20.20, 3920.43.90, 3920.59.10, 3920.73.10, 3920.92.90, 4005.10.90, 4 0 0 8 . 11 . 9 0 , 4008.21.90, 4009.22.90, 4009.41.90, 4 0 1 0 . 11 . 2 0 , 4010.19.19, 4 1 0 4 . 11 . 2 9 , 4 1 0 4 . 11 . 4 1 , 4 1 0 4 . 11 . 9 9 , 4104.19.31, 4104.19.49, 4104.41.12, 4104.41.99, 4104.49.22, 4104.49.93, 4105.30.19, 4106.22.29, 4106.32.20, 4106.91.90, 4 1 0 7 . 11 . 1 2 , 4 1 0 7 . 11 . 9 9 , 4107.12.92, 4107.19.19, 4107.19.99, 4107.92.20, 4107.99.30, 4 11 3 . 1 0 . 2 0 , 4 11 3 . 2 0 . 9 0 , 4 11 4 . 2 0 . 9 0 , 4302.19.30, 4408.39.10, 5 111 . 1 9 . 3 1 , 5 111 . 1 9 . 9 0 , 5 111 . 2 0 . 9 1 , 5 111 . 3 0 . 1 3 , 5 111 . 3 0 . 2 9 , 5 111 . 9 0 . 5 0 , 5 11 2 . 11 . 6 0 , 5 11 2 . 1 9 . 9 4 , 5 11 2 . 2 0 . 9 1 , 5 11 2 . 3 0 . 3 0 , 5 11 2 . 9 0 . 3 0 , 5 11 3 . 0 0 . 9 0 , 5208.13.90,
Soutien de la croissance de l’éco
2011 5208.19.90, 5208.23.99, 5208.32.90, 5208.41.90, 5208.49.99, 5208.59.99, 5209.19.90, 5209.29.90, 5209.39.90, 5209.43.99, 5 2 11 . 4 2 . 9 0 , 5309.21.90, 5 3 11 . 0 0 . 9 0 , 5408.21.90, 5408.33.90, 5 6 0 3 . 11 . 3 0 , 5 6 0 3 . 11 . 9 9 , 5603.12.50, 5603.13.40, 5603.14.30, 5603.14.99, 5603.92.60, 5603.93.90, 5606.00.90, 5801.22.99, 5801.31.90, 5801.36.90, 5802.19.90, 5803.00.19, 5803.00.99, 5804.21.90, 5804.30.90, 5806.20.90, 5806.31.90, 5806.40.90, 5807.90.90, 5809.00.90, 5810.91.90, 6805.10.20, 6805.20.90, 6806.10.10, 6814.10.90, 7019.32.90, 7019.51.99, 7019.59.20, 7019.90.90, 7106.92.22, 7202.92.10, 7 3 0 7 . 11 . 1 0 , 7307.19.99,
5208.21.99, 5208.29.99, 5208.33.99, 5208.42.99, 5208.51.90, 5 2 0 9 . 11 . 9 0 , 5209.21.90, 5209.31.90, 5209.41.90, 5209.49.90, 5 3 0 9 . 11 . 9 0 , 5309.29.90, 5407.92.90, 5408.31.90, 5408.34.90, 5 6 0 3 . 11 . 4 0 , 5603.12.30, 5603.12.99, 5603.13.50, 5603.14.40, 5603.91.50, 5603.92.99, 5603.94.50, 5801.10.99, 5801.23.90, 5801.32.90, 5801.90.99, 5802.20.90, 5803.00.22, 5804.10.30, 5804.29.90, 5806.10.19, 5806.31.40, 5806.32.99, 5807.10.19, 5808.10.90, 5810.10.90, 5810.92.90, 6805.10.90, 6805.30.20, 6806.10.90, 7019.31.90, 7019.39.99, 7019.52.20, 7019.59.99, 7106.92.19, 7108.13.20, 7202.92.90, 7 3 0 7 . 11 . 9 0 , 7307.21.10,
5208.22.90, 5208.31.99, 5208.39.90, 5208.43.90, 5208.52.90, 5209.12.90, 5209.22.90, 5209.32.90, 5209.42.90, 5209.59.90, 5309.19.90, 5310.90.99, 5408.10.90, 5408.32.90, 5515.13.99, 5 6 0 3 . 11 . 5 0 , 5603.12.40, 5603.13.30, 5603.13.99, 5603.14.50, 5603.91.90, 5603.93.60, 5603.94.90, 5801.22.29, 5801.26.90, 5801.33.90, 5 8 0 2 . 11 . 9 0 , 5802.30.90, 5803.00.29, 5804.10.90, 5804.30.30, 5806.10.99, 5806.31.50, 5806.39.99, 5807.10.29, 5808.90.90, 5810.91.30, 5810.99.90, 6805.20.20, 6805.30.90, 6806.90.90, 7019.32.20, 7019.51.20, 7019.52.99, 7019.90.40, 7106.92.21, 7 11 5 . 9 0 . 9 0 , 7205.10.10, 7307.19.91, 7307.21.91,
C. 24 7307.21.99, 7307.23.90, 7307.91.90, 7307.99.20, 7309.00.90, 7310.10.90, 7315.12.99, 7315.82.92, 7315.90.91, 7318.15.90, 7320.20.90, 7325.91.90, 7408.22.10, 7408.29.90, 7604.10.20, 7 6 0 6 . 11 . 2 0 , 7606.92.90, 7 6 11 . 0 0 . 9 0 , 7 8 0 4 . 11 . 9 0 , 8003.00.20, 8105.20.90, 8109.20.90, 8 11 2 . 9 9 . 2 0 , 8207.19.90, 8207.40.10, 8207.80.10, 8301.20.90, 8308.90.90, 8407.33.90, 8 4 11 . 8 1 . 2 0 , 8415.20.90, 8421.23.90, 8437.80.10, 8438.60.10, 8 4 5 8 . 11 . 1 0 , 8459.21.10, 8459.39.90, 8460.29.10, 8462.31.10, 8463.10.10, 8 4 6 7 . 11 . 1 0 , 8467.22.10, 8477.10.10, 8477.51.21, 8480.71.10, 8483.40.91, 8501.20.90, 8501.33.20, 8501.34.30, 8501.40.39,
Keeping Canada’s Econ 7307.22.90, 7307.91.19, 7307.92.90, 7307.99.91, 7 3 1 0 . 1 0 . 11 , 7 3 11 . 0 0 . 9 0 , 7315.81.90, 7315.89.91, 7315.90.99, 7318.22.90, 7320.90.90, 7408.21.20, 7408.22.90, 7415.33.90, 7604.29.12, 7606.12.90, 7 6 0 7 . 11 . 1 9 , 7616.10.90, 7806.00.10, 8101.99.90, 8108.20.90, 8109.90.90, 8 11 2 . 9 9 . 9 0 , 8207.20.10, 8207.50.90, 8209.00.10, 8307.10.90, 8309.90.90, 8409.91.20, 8 4 11 . 8 1 . 9 0 , 8415.83.10, 8436.80.91, 8438.20.10, 8443.13.20, 8458.19.10, 8459.29.10, 8459.40.10, 8462.21.91, 8462.39.10, 8463.30.10, 8467.19.10, 8467.29.10, 8477.20.10, 8 4 7 7 . 5 9 . 11 , 8482.10.10, 8501.10.12, 8501.31.20, 8501.33.30, 8501.40.22, 8501.51.90,
7307.23.10, 7307.91.20, 7307.93.10, 7307.99.99, 7310.10.19, 7315.12.91, 7315.82.91, 7315.89.92, 7318.13.90, 7318.29.90, 7325.91.10, 7408.21.90, 7408.29.10, 7604.10.12, 7604.29.20, 7606.91.90, 7607.19.90, 7801.10.90, 7806.00.90, 8104.19.90, 8108.90.90, 8 11 2 . 9 2 . 9 0 , 8207.19.20, 8207.30.10, 8207.60.10, 8209.00.92, 8308.10.90, 8 3 11 . 9 0 . 9 0 , 8409.91.90, 8 4 11 . 9 9 . 2 0 , 8421.23.20, 8437.10.91, 8438.40.10, 8451.80.10, 8458.91.90, 8459.31.10, 8459.61.10, 8462.29.91, 8462.49.21, 8463.90.10, 8467.21.10, 8468.90.10, 8 4 7 7 . 5 1 . 11 , 8477.59.21, 8482.80.10, 8501.10.99, 8501.31.30, 8501.34.20, 8501.40.29, 8501.52.20,
Soutien de la croissance de l’éco 8501.53.91, 8501.53.99, 8501.61.90, 8501.62.90, 8501.63.90, 8501.64.91, 8 5 0 1 . 6 4 . 9 9 , 8 5 0 2 . 11 . 9 0 , 8 5 0 2 . 2 0 . 9 0 , 8 5 0 6 . 9 0 . 9 0 , 8 5 0 7 . 9 0 . 9 0 , 8 5 11 . 4 0 . 9 0 , 8 5 11 . 8 0 . 9 0 , 8 5 11 . 9 0 . 9 0 , 8 5 1 6 . 8 0 . 9 0 , 8536.70.10, 8536.70.20, 8536.70.30, 8542.31.90, 8542.32.90, 8542.33.90, 8542.39.90, 8545.19.28, 8545.19.29, 8548.90.90, 9001.10.90, 9013.80.90, 9013.90.30, 9015.90.10, 9016.00.10, 9016.00.90, 9017.90.10, 9017.90.90, 9024.10.90, 9024.80.90, 9025.90.90, 9028.20.90, 9029.20.90, 9029.90.20, 9030.10.90, 9030.31.10, 9030.33.10, 9030.84.10, 9030.89.10, 9031.20.90, 9031.80.90, 9032.89.90 and 9033.00.90. COMING INTO FORCE
January 1, 2012
145. Sections 137 and 142 to 144 come into force on January 1, 2012. PART 4 FACILITATING LOW VALUE IMPORTS
1997, c. 36
CUSTOMS TARIFF 146. The List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by adding, in numerical order, the tariff provisions set out in Schedule 3 to this Act. COMING INTO FORCE
January 1, 2012
147. This Part comes into force on January 1, 2012. PART 5
2004, c. 26
CANADA EDUCATION SAVINGS ACT AMENDMENTS TO THE ACT 148. (1) Section 5 of the Canada Education Savings Act is amended by adding the following after subsection (6):
Change in care
(6.1) If, in a month following January in a particular year, an individual who was not the primary caregiver of a beneficiary in January of that year becomes the beneficiary’s primary caregiver, then the adjusted income to be used
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Keeping Canada’s Econ
for the purposes of subsection (4) in respect of contributions made to the trustee of the trust designated by that individual is the adjusted income used to determine the amount of a child tax benefit for the first month in the particular year in respect of which the individual’s eligibility for the child tax benefit has been established. Change in care in December
(6.2) In applying subsection (6.1) in respect of a beneficiary for whom the individual becomes the beneficiary’s primary caregiver in December, the reference to “the first month in the particular year in respect of which the individual’s eligibility for the child tax benefit has been established” in that subsection is to be read as a reference to “January of the next year”. (2) Subsection 5(7) of the French version of the Act is replaced by the following:
Désignation
(7) La somme visée au paragraphe (4) est versée au fiduciaire de toute fiducie que le responsable du bénéficiaire au moment où la cotisation est versée désigne en la forme et selon les modalités que le ministre approuve. (3) Section 5 of the Act is amended by adding the following after subsection (7):
More than one primary caregiver
(7.1) If there is more than one primary caregiver of the beneficiary at the time a contribution is made, the amount referred to in subsection (4) is to be paid to the trustee of the trust designated under subsection (7) to which a contribution is first made.
Additional grant less than maximum amount
(7.2) For greater certainty, if there is more than one primary caregiver of the beneficiary and the total of all amounts paid under subsection (4) to the trustee of the trust to which a contribution is first made is less than the maximum amount that may be paid under that subsection, then amounts may be paid under that subsection to the trustee of a trust designated by any primary caregiver of the beneficiary. COMING INTO FORCE
July 1, 2011
149. This Part is deemed to have come into force on July 1, 2011.
Soutien de la croissance de l’éco PART 6 CHILDREN’S SPECIAL ALLOWANCES
1992, c. 48, Sch.
CHILDREN’S SPECIAL ALLOWANCES ACT 150. (1) The portion of paragraph 3(1)(a) of the Children’s Special Allowances Act after subparagraph (ii) is replaced by the following: and who resides in an institution, a group foster home, the private home of foster parents or in the private home of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal; or
Application
(2) Paragraph 3(1)(a) of the Act, as amended by subsection (1), applies to special allowances payable for months after December 2011.
SOR/93–12
CHILDREN’S SPECIAL ALLOWANCE REGULATIONS 151. (1) Section 9 of the Children’s Special Allowance Regulations is replaced by the following: 9. For the purposes of the Act, a child is considered to be maintained by an applicant in a month if (a) the applicant, at the end of the month, provides for the child’s care, maintenance, education, training and advancement to a greater extent than any other department, agency or institution or any person; or (b) the applicant is an entity referred to in paragraph 3(1)(a) or (b) of the Act that has applied in respect of a child who (i) was formerly in the care of foster parents or was formerly maintained by an entity referred to in paragraph 3(1)(a) or (b) of the Act, and (ii) has been placed in the permanent or temporary custody of a guardian, tutor or other individual occupying a similar role
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for the month, under a decree, order or judgment of a competent tribunal who has received financial assistance from the applicant for the month in respect of the child’s maintenance.
Application
(2) Section 9 of the Regulations, as enacted by subsection (1), applies to special allowances payable for months after December 2011. PART 7 FEDERAL FINANCIAL ASSISTANCE FOR STUDENTS
1994, c. 28
CANADA STUDENT FINANCIAL ASSISTANCE ACT
2008, c. 28, s. 101(1)
152. Subsection 2(2) of the Canada Student Financial Assistance Act is replaced by the following:
Other definitions
(2) In this Act, the words and expressions “borrower”, “consolidated student loan agreement”, “course”, “family income”, “family physician”, “financial assistance”, “full-time student”, “loan year”, “nurse”, “nurse practitioner”, “part-time student”, “period of studies”, “post-secondary school level”, “program of studies”, “severe permanent disability”, “student loan”, “student loan agreement” and “underserved rural or remote community” have the meanings assigned by the regulations. 153. The Act is amended by adding the following after section 9.1: FAMILY PHYSICIANS, NURSES AND NURSE PRACTITIONERS IN UNDERSERVED RURAL OR REMOTE COMMUNITIES
Portion of loan forgiven
9.2 (1) The Minister may forgive an amount in respect of a student loan to a borrower who begins to work in an under-served rural or
Soutien de la croissance de l’éco remote community as a family physician, nurse or nurse practitioner, if the borrower meets the prescribed conditions.
Effective date of forgiveness
(2) The forgiveness takes effect on the prescribed day.
Agreement
(3) For the purposes of subsection (1), the Minister may enter into an agreement with a lender for the purchase of a student loan made by the lender.
2000, c. 14, s. 18
154. Section 13 of the Act is replaced by the following:
Maximum amount
13. The aggregate amount of student loans made under this Act that are outstanding may not exceed the prescribed amount.
2008, c. 28, s. 108(2)
155. (1) Paragraph 15(1)(f.1) of the Act is replaced by the following: (f.1) respecting the circumstances in which an amount on account of principal or interest is not required to be paid in respect of student loans; (2) Subsection 15(1) of the Act is amended by adding the following after paragraph (o): (o.1) prescribing the amount that may be forgiven in respect of a year under section 9.2 in respect of a student loan; (o.2) prescribing the maximum number of years in respect of which amounts may be forgiven under section 9.2 in respect of a student loan; (3) Section 15 of the Act is amended by adding the following after subsection (1):
Maximum aggregate amount of outstanding student loans
(1.1) On the Minister’s recommendation with the Minister of Finance’s concurrence, the Governor in Council may make regulations, for the purposes of section 13, (a) prescribing the aggregate amount of outstanding student loans that may not be exceeded; and
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(b) prescribing the student loans that are to be considered for the purposes of determining, at a given time, the aggregate amount of outstanding student loans. 2009, c. 2, s. 363
156. (1) Paragraph 17.1(1)(a) of the Act is replaced by the following: (a) deny the person financial assistance for a prescribed period;
2009, c. 2, s. 363
(2) Subsection 17.1(6) of the Act is replaced by the following:
Limitation or prescription
(6) The Minister may not take any measure under subsection (1) or (2) later than six years after the day on which he or she becomes aware of the false statement or misrepresentation or the false or misleading information.
R.S., c. S-23
CANADA STUDENT LOANS ACT 157. The Canada Student Loans Act is amended by adding the following after section 11: FAMILY PHYSICIANS, NURSES AND NURSE PRACTITIONERS IN UNDERSERVED RURAL OR REMOTE COMMUNITIES
Portion of loan forgiven
11.1 (1) The Minister may forgive an amount in respect of a guaranteed student loan to a borrower who begins to work in an underserved rural or remote community as a family physician, nurse or nurse practitioner, if the borrower meets the prescribed conditions.
Effective date of forgiveness
(2) The forgiveness takes effect on the prescribed day.
Agreement
(3) For the purposes of subsection (1), the Minister may enter into an agreement with a lender for the purchase of a guaranteed student loan made by the lender.
2008, c. 28, s. 113(1)
158. (1) Paragraph 17(k.1) of the Act is replaced by the following: (k.1) respecting the circumstances in which an amount on account of principal or interest is not required to be paid in respect of guaranteed student loans;
Soutien de la croissance de l’éco
(2) Paragraph 17(r) of the Act is replaced by the following: (q.2) prescribing the amount that may be forgiven in respect of a year under section 11.1 in respect of a guaranteed student loan; (q.3) prescribing the maximum number of years in respect of which amounts may be forgiven under section 11.1 in respect of a guaranteed student loan; (r) defining the expressions “family physician”, “full-time student”, “nurse”, “nurse practitioner”, “part-time student”, “responsible officer of a lender” and “under-served rural or remote community” for the purposes of this Act; COMING INTO FORCE Order in council
159. (1) Sections 152 and 153, subsections 155(1) and (2) and sections 157 and 158 come into force on a day to be fixed by order of the Governor in Council.
Order in council
(2) Section 154 and subsection 155(3) come into force on a day to be fixed by order of the Governor in Council. PART 8
1996, c. 23
EMPLOYMENT INSURANCE ACT 160. (1) Section 96 of the Employment Insurance Act is amended by adding the following after subsection (8.6):
Temporary measure — small business refund 2011
(8.7) If an employer’s premium is $10,000 or less for 2010, the Minister shall refund to the employer a portion of the premium for 2011 determined by the following formula if that amount is more than $2: P2 – P1 where P1 is the amount of the employer’s premium in 2010; and P2 is the amount of the employer’s premium in 2011.
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P1 can be equal to zero
(8.8) For the purposes of subsection (8.7), P1 is equal to zero if a person was not required to pay an employer’s premium in 2010.
Maximum refund
(8.9) A refund under subsection (8.7) shall not exceed $1,000.
Keeping Canada’s Econ
(2) Section 96 of the Act is amended by adding the following after subsection (13): No interest payable
(13.1) Despite subsection (13), no interest shall be paid on refunds payable under subsection (8.7). PART 9 GAS TAX FUND — FINANCING MUNICIPAL INFRASTRUCTURE
Maximum payment of $2,000,000,000
161. On the requisition of the Minister set out in Schedule I.1 of the Financial Administration Act with respect to the Office of Infrastructure of Canada, there may be paid out of the Consolidated Revenue Fund for each fiscal year beginning on or after April 1, 2014, in accordance with the terms and conditions approved by the Treasury Board, a sum of not more than $2,000,000,000 to provinces, territories, municipalities, municipal associations, provincial, territorial and municipal entities and First Nations for the purpose of municipal, regional and First Nations infrastructure. PART 10
2009, c. 2, s. 297
CANADIAN SECURITIES REGULATION REGIME TRANSITION OFFICE ACT
162. Subsection 14(1) of the Canadian Securities Regulation Regime Transition Office Act is replaced by the following: Maximum payment
14. (1) The Minister may make direct payments, in an aggregate amount not exceeding $33,000,000, or any other amount that may be specified in an appropriation Act, to the Transition Office for its use.
Soutien de la croissance de l’éco PART 11
2005, c. 47, s. 1
WAGE EARNER PROTECTION PROGRAM ACT AMENDMENT TO THE ACT
2009, c. 2, s. 342
163. Paragraph (a) of the definition “eligible wages” in subsection 2(1) of the Wage Earner Protection Program Act is replaced by the following: (a) wages other than severance pay and termination pay that were earned during the longer of the following periods: (i) the six-month period ending on the first day on which there was a receiver in relation to the former employer, and (ii) the period beginning on the day that is six months before the day on which a proposal under Division I of Part III of the Bankruptcy and Insolvency Act is filed by or in respect of the employer or the day on which proceedings under the Companies’ Creditors Arrangement Act are commenced and ending on the date of the bankruptcy or the first day on which there was a receiver in relation to the former employer; and TRANSITIONAL PROVISION
Transitional
164. The Wage Earner Protection Program Act, as amended by section 163, applies (a) in respect of wages owing to an individual by an employer who becomes bankrupt after June 5, 2011; and (b) in respect of wages owing to an individual by an employer any of whose property comes under the possession or control of a receiver as defined in subsection 243(2) of the Bankruptcy and Insolvency Act, after June 5, 2011.
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Keeping Canada’s Econ PART 12
AMENDMENTS RELATING TO EMPLOYMENT R.S., c. H-6
CANADIAN HUMAN RIGHTS ACT 165. Subsection 9(2) of the Canadian Human Rights Act is repealed. 166. Paragraph 15(1)(c) of the Act is repealed.
R.S., c. L-2
CANADA LABOUR CODE
R.S., c. 32 (2nd Supp.), s. 41 (Sch., item 1)
167. Paragraph 235(2)(b) of the Canada Labour Code is repealed.
2006, c. 9, s. 2
CONFLICT OF INTEREST ACT 168. Section 15 of the Conflict of Interest Act is amended by adding the following after subsection (1):
Exception
(1.1) Despite paragraph (1)(a), for the purpose of maintaining his or her employment opportunities or ability to practice his or her profession on leaving public office, a reporting public office holder may engage in employment or the practice of a profession in order to retain any licensing or professional qualifications or standards of technical proficiency necessary for that purpose if (a) the reporting public office holder does not receive any remuneration; and (b) the Commissioner is of the opinion that it is not incompatible with the reporting public office holder’s duties as a public office holder. COMING INTO FORCE
One year after royal assent
169. Sections 165 to 167 come into force one year after the day on which this Act receives royal assent.
Soutien de la croissance de l’éco PART 13
R.S., c. J-1 2006, c. 11, s. 2
JUDGES ACT 170. Paragraph 22(2.1)(b) of the Judges Act is replaced by the following: (b) the four other judges, $232,300 each. PART 14
1990, c. 4
Deemed coming into force — April 20, 1993
NORDION AND THERATRONICS DIVESTITURE AUTHORIZATION ACT 171. Despite section 12 of the Nordion and Theratronics Divestiture Authorization Act, section 9 of that Act is deemed to have come into force on April 20, 1993. PART 15
R.S., c. C-8
CANADA PENSION PLAN AMENDMENTS TO THE ACT 172. The definitions “employer” and “employment” in subsection 2(1) of the Canada Pension Plan are replaced by the following:
“employer” « employeur »
“employment” « emploi »
“employer” means a person liable to pay salary, wages or other remuneration in relation to employment, and, in relation to an officer, includes the person from whom the officer receives their remuneration; “employment” means the state of being employed under an express or implied contract of service or apprenticeship, and includes the tenure of an office;
R.S., c. 30 (2nd Supp.), s. 3
173. The portion of subsection 8(1) of the Act before paragraph (a) is replaced by the following:
Amount of employee’s contribution
8. (1) Every employee who is employed by an employer in pensionable employment shall, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s contribution for the year in which the remuneration is paid to the employee of an amount equal to the
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Keeping Canada’s Econ
product obtained when the contribution rate for employees for the year is multiplied by the lesser of R.S., c. 30 (2nd Supp.), s. 3; 2004, c. 22, s. 15
174. The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following:
Amount of employer’s contribution
9. (1) Every employer shall, in respect of each employee employed by the employer in pensionable employment, make an employer’s contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the contribution rate for employers for the year is multiplied by the lesser of
1993, c. 24, s. 143(1)
175. Subsection 21(1) of the Act is replaced by the following:
Amount to be deducted and remitted by employer
21. (1) Every employer paying remuneration to an employee employed by the employer at any time in pensionable employment shall deduct from that remuneration as or on account of the employee’s contribution for the year in which the remuneration in respect of the pensionable employment is paid to the employee any amount that is determined in accordance with prescribed rules and shall remit that amount, together with any amount that is prescribed with respect to the contribution required to be made by the employer under this Act, to the Receiver General at any time that is prescribed and, if at that prescribed time the employer is a prescribed person, the remittance shall be made to the account of the Receiver General at a financial institution (within the meaning that would be assigned by the definition “financial institution” in subsection 190(1) of the Income Tax Act if that definition were read without reference to its paragraphs (d) and (e)). COMING INTO FORCE
January 1, 2006
176. This Part is deemed to have come into force on January 1, 2006.
Soutien de la croissance de l’éco PART 16
2010, c. 12
JOBS AND ECONOMIC GROWTH ACT 177. Section 1679 of the Jobs and Economic Growth Act is amended by replacing the subsection 10(4) that it enacts with the following:
Exception
(4) Subsections (1) and (2) do not apply to a chief executive if he or she declares, after giving notice to the Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act, that it is not practical to apply those subsections given the size of that portion of the public sector.
178. Subsection 1680(1) of the Act is amended by replacing the subsections 38.1(1) and (2) that it enacts with the following: Report — disclosures under section 12
38.1 (1) Within 60 days after the end of each financial year, each chief executive must prepare and submit to the Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act a report for that financial year on the activities, in the portion of the public sector for which the chief executive is responsible, respecting disclosures made under section 12.
Report to President of the Treasury Board — disclosures under section 12
(2) Within six months after the end of each financial year, the Chief Human Resources Officer must prepare and submit to the President of the Treasury Board a report for that financial year that provides an overview of the activities, throughout the public sector, respecting disclosures made under section 12. PART 17
R.S., c. V-1; 2000, c. 34, par. 95(a)(F)
DEPARTMENT OF VETERANS AFFAIRS ACT 179. The Department of Veterans Affairs Act is amended by adding the following after section 1:
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Keeping Canada’s Econ INTERPRETATION
Definition of “dependant”
1.1 For the purposes of this Act, “dependant” means the spouse or common-law partner or child of any person referred to in subparagraph 4(a)(i), or any other person who provided or received care or support, financial or otherwise, to or from that person.
2000, c. 34, s. 13(2)
180. Paragraph 5(c) of the Act is replaced by the following: (c) respecting the care, treatment or other benefits to be provided or that the Minister will pay for in whole or in part, the circumstances in which the Minister will pay in whole or in part and the circumstances in which the Minister may cease to pay in whole or in part; PART 18
2000, c. 9
CANADA ELECTIONS ACT AMENDMENTS TO THE ACT
2003, c. 19, s. 40
181. Subsection 435.01(2) of the Canada Elections Act is replaced by the following:
Computation of fund
(2) An allowance fund for a quarter is the product of the number of valid votes cast in the election referred to in subsection (1) multiplied by the applicable following number: (a) $0.3825, for the quarter that begins on April 1, 2012 and the three following quarters; (b) $0.255, for the quarter that begins on April 1, 2013 and the three following quarters; and (c) $0.1275, for the quarter that begins on April 1, 2014 and the three following quarters. COMING INTO FORCE
April 1, 2012
182. This Part comes into force on April 1, 2012.
Soutien de la croissance de l’éco PART 19 SPECIAL RETIREMENT ARRANGEMENTS
1992, c. 46, Sch. I
SPECIAL RETIREMENT ARRANGEMENTS ACT 183. Section 15 of the Special Retirement Arrangements Act is replaced by the following:
Persons required to contribute
15. Every person who is subject to a retirement compensation arrangement that is designated by the regulations is required to contribute to the Retirement Compensation Arrangements Account, by reservation from the person’s salary, from any benefit that is or becomes payable to, or in respect of, that person or otherwise, in the manner and under the circumstances prescribed in respect of that arrangement, at the rate or rates established by the regulations in respect of that arrangement.
1992, c. 46
AN ACT TO AMEND CERTAIN ACTS IN RELATION TO PENSIONS AND TO ENACT THE SPECIAL RETIREMENT ARRANGEMENTS ACT AND THE PENSION BENEFITS DIVISION ACT
Retroactive coming into force
184. Despite subsection 109(1) of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act, chapter 46 of the Statutes of Canada, 1992, (in this section referred to as the “amending Act”) and Order in Council P.C. 1994-2097, made on December 14, 1994 and registered as SI/94-146, (a) subsections 2(4) and 6(2), sections 8, 11 and 18, subsection 33(2), sections 40 and 41, subsection 48(1) and sections 61, 68 and 70 of the amending Act are deemed to have come into force on December 15, 1994; (b) paragraph 42.1(1)(a) of the Public Service Superannuation Act, as enacted by section 22 of the amending Act, is deemed to have come into force on December 15, 1994;
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Keeping Canada’s Econ
(c) paragraph 50.1(1)(a) of the Canadian Forces Superannuation Act, as enacted by section 49 of the amending Act, is deemed to have come into force on December 15, 1994; (d) paragraph 26.1(1)(a) of the Royal Canadian Mounted Police Superannuation Act, as enacted by section 77 of the amending Act, is deemed to have come into force on December 15, 1994; and (e) section 106 of the amending Act is deemed to have come into force on December 14, 1994. PART 20 1993, c. 16
MOTOR VEHICLE SAFETY ACT 185. Section 7 of the Motor Vehicle Safety Act is amended by adding the following after subsection (1):
Exception — temporary importation
(1.1) Sections 5 and 6 do not apply to a resident of Canada who imports a vehicle that is licensed in the United States if the vehicle is rented in the United States from a vehicle rental business and is being imported into Canada for non-commercial purposes.
Importer to remove vehicle from Canada
(1.2) A resident of Canada who imports a vehicle under subsection (1.1) shall remove the vehicle from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicle is imported.
Rental business to remove vehicle from Canada
(1.3) If, within the period referred to in subsection (1.2), the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall remove the vehicle from Canada before the end of that period.
Subsection (1.2) does not apply
(1.4) For greater certainty, if a vehicle rental business is required under subsection (1.3) to remove the vehicle from Canada, subsection (1.2) does not apply to the resident of Canada.
Regulations
(1.5) The Governor in Council may make regulations
Soutien de la croissance de l’éco (a) respecting vehicles imported under subsection (1.1); (b) respecting the importation or removal of vehicles under subsections (1.1) to (1.4); and (c) defining, for the purposes of those subsections, any term used in them. 186. (1) The portion of subsection 17(1) of the Act before paragraph (a) is replaced by the following:
Offence and punishment
17. (1) Every corporation that contravenes any provision of this Act or the regulations
(2) The portion of subsection 17(2) of the Act before paragraph (a) is replaced by the following: Offence and punishment
(2) Every individual who contravenes any provision of this Act or the regulations
PART 21 R.S., c. F-8; 1995, c. 17, s. 45(1)
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT
1997, c. 10, s. 262
187. The portion of section 8.4 of the Federal-Provincial Fiscal Arrangements Act before paragraph (a) is replaced by the following:
Payments to province
8.4 If there is a sales tax harmonization agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under Part IX of the Excise Tax Act 188. Section 8.7 of the Act is renumbered as subsection 8.7(1) and is amended by adding the following:
Confirmation of past payments
(2) Payments that were made before the date on which the Keeping Canada’s Economy and Jobs Growing Act was assented to and that could have been authorized under section 8.4, as amended by that Act, if that version of section 8.4 had been in force on the date those payments were made are, for greater certainty,
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Keeping Canada’s Econ
ratified and confirmed and all actions taken in respect of those payments are ratified and confirmed. PART 22 2005, c. 34
DEPARTMENT OF HUMAN RESOURCES AND SKILLS DEVELOPMENT ACT 189. Subsection 27(2) of the Department of Human Resources and Skills Development Act is replaced by the following:
Residence
(2) The Chairperson and Vice-Chairperson shall reside in the National Capital Region or at the place designated by the Governor in Council under subsection (1), or within reasonable commuting distance of that region or place.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Soutien de la croissance de l’économie SCHEDULE 1 (Section 137) LIST OF COUNTRIES AND APPLICABLE TARIFF TREATMENTS
The following countries and territories are designated beneficiary countries for the purposes of the tariff treatments indicated. Tariff treatment abbreviations are defined in section 27 of the Customs Tariff. Country Name MFN Afghanistan X Albania X Algeria X American Samoa X Andorra X Angola X Anguilla X Antigua and Barbuda X Antilles, Netherlands X Argentina X Armenia X Ascension Island X Australia X Austria X Azerbaijan X Bahamas X Bahrain X Bangladesh X Barbados X Belarus X Belgium X Belize X Benin X Bermuda X Bhutan X Bolivia X Bosnia and Herzegovina X Botswana X Brazil X British Indian Ocean Territory X Brunei X Bulgaria X Burkina Faso X Burma X Burundi X Cambodia X Cameroon X Cape Verde X Cayman Islands X Central African Republic X Chad X Channel Islands X Chile X China X Christmas Island X Cocos (Keeling) Islands X Colombia X Comoros X
Tariff Treatment GPT LDCT Other X X X X X X X X X X X
X CCCT CCCT
AUT X X X X X X X X X X X X X X X
CCCT X CCCT CCCT X CCCT X
X
X
X X X X X X X
X X
X X X X X X
X CCCT X X CT
COLT X
Keeping Canada’s Economy a
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Country Name Congo Cook Islands Costa Rica Côte d’Ivoire Croatia Cuba Cyprus Czech Republic Democratic Republic of Congo Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Falkland Islands Fiji Finland France French Polynesia Gabon Gambia Georgia Germany Ghana Gibraltar Greece Grenada Guam Guatemala Guinea Guinea-Bissau Guyana Haiti Honduras Hong Kong Hungary Iceland India Indonesia Iran Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jordan Kazakhstan Kenya
MFN X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X
Tariff Treatment GPT LDCT Other X X X CRT X X X X
X
X X X X X X X X
X
X X X X X X X
CCCT
X X X
X
X X X X X X X X X X X
CCCT X X CCCT X
IT X X X X X
CIAT
X
CCCT
X X X
2011 Country Name Kiribati Kosovo Kuwait Kyrgyzstan Laos Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Macao Macedonia Madagascar Malawi Malaysia Maldives Mali Malta Mariana Islands Marshall Islands Mauritania Mauritius Mexico Micronesia Moldova Monaco Mongolia Montenegro Montserrat Morocco Mozambique Namibia Nauru Nepal Netherlands New Caledonia and Dependencies New Zealand Nicaragua Niger Nigeria Niue Norfolk Island North Africa, Spanish Norway Oman Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines
Soutien de la croissance de l’économie MFN X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X
Tariff Treatment GPT LDCT Other X X X X X
X
X X X
X X SLT
X X X X X X X X X X X X
X X X X
X MT, MUST
X X X X X X X X X
CCCT X X
X NZT X X X X X X
X
NT X X X X X X X X
PT
Keeping Canada’s Economy a
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Country Name Pitcairn Poland Portugal Puerto Rico Qatar Romania Russia Rwanda Saint Helena and Dependencies Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands Somalia South Africa South Korea Southern and Antarctic Territories French Spain Sri Lanka Sudan Suriname Swaziland Sweden Switzerland Syria Taiwan Tajikistan Tanzania Thailand Timor-Leste Togo Tokelau Islands Tonga Trinidad and Tobago Tristan Da Cunha Tunisia Turkey Turkmenistan Turks and Caicos Islands Tuvalu Uganda Ukraine
MFN X X X X
Tariff Treatment GPT LDCT Other X UST, MUST
X X X X X
X X X
X X X
X X X
X X X X X X X X X X X X X X X X
X
X
X
X
X
X
X X X
X
X X X X X X X X X X X X X X X X X X X X X X X X X
X
X X X X X X X X X
X CCCT CCCT CCCT
X X
X
SLT X X X X X X X X X X X X X X X X X
X X X CCCT
CCCT X X
2011 Country Name United Arab Emirates United Kingdom United States of America Uruguay Uzbekistan Vanuatu Vatican (Holy See) Venezuela Vietnam Virgin Islands, British Virgin Islands, U.S.A. West Indies, French Yemen Zambia Zimbabwe
Soutien de la croissance de l’économie MFN X X X X X X X X X X X X X X X
Tariff Treatment GPT LDCT Other X UST, MUST X X X
X
X X X X X X X
CCCT X X
Keeping Canada’s Economy an
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SCHED (Sectio
Tariff Item
Description of Goods
2514.00.00
Slate, whether or not roughly trimmed or merely cut, b sawing or otherwise, into blocks or slabs of a rectangu (including square) shape.
2515.20.00
-Ecaussine and other calcareous monumental or buildin stone; alabaster
2516.12.00
--Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
2516.20.00
-Sandstone
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2516.90.00
-Other monumental or building stone
2530.90.00
-Other
2707.40.00
-Naphthalene
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
2707.99.00
--Other
2710.91.00
-Waste oils: --Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate
2710.99.00
--Other
Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2712.90.00
-Other
2713.20.00
-Petroleum bitumen
2715.00.00
Bituminous mixtures based on natural asphalt, on natu bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
2804.29.00
--Other
2805.19.00
--Other
2811.19.00
--Other
2811.21.00
--Carbon dioxide
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2811.29.00
--Other
2812.10.00
-Chlorides and chloride oxides
2812.90.00
-Other
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
2817.00.00
Zinc oxide; zinc peroxide.
2819.90.00
-Other
2823.00.00
Titanium oxides.
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2824.90.00
-Other
2825.90.00
-Other
2826.90.00
-Other
2827.10.00
-Ammonium chloride
Keeping Canada’s Economy and
C. 24
Tariff Item
Description of Goods
2827.39.00
--Other
2827.60.00
-Iodides and iodide oxides
2829.19.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2829.90.00
-Other
2833.25.00
--Of copper
2833.40.00
-Peroxosulphates (persulphates)
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
2834.29.00
--Other
2835.22.00
--Of mono- or disodium
2835.26.00
--Other phosphates of calcium
2835.29.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2835.31.00
-Polyphosphates: --Sodium triphosphate (sodium tripolyphosphate)
2835.39.00
--Other
2836.20.00
-Disodium carbonate
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Keeping Canada’s Economy an
Tariff Item
Description of Goods
2836.91.00
--Lithium carbonates
2836.99.00
--Other
2841.50.00
-Other chromates and dichromates; peroxochromates
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2841.70.00
-Molybdates
2841.90.00
-Other
2842.10.00
-Double or complex silicates, including aluminosilicate whether or not chemically defined
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
2842.90.00
-Other
2843.30.00
-Gold compounds
2843.90.00
-Other compounds; amalgams
2846.10.00
-Cerium compounds
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2850.00.00
Hydrides, nitrides, azides, silicides and borides, wheth or not chemically defined, other than compounds whic are also carbides of heading 28.49.
2904.10.00
-Derivatives containing only sulpho groups, their salts and ethyl esters
2905.16.00
--Octanol (octyl alcohol) and isomers thereof
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2905.19.00
--Other
2905.49.00
--Other
2906.19.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2906.21.00
--Benzyl alcohol
2907.15.00
--Naphthols and their salts
2907.19.00
--Other
2907.21.00
--Resorcinol and its salts
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2907.22.00
--Hydroquinone (quinol) and its salts
2907.29.00
--Other
2908.11.00
-Derivatives containing only halogen substituents and their salts: --Pentachlorophenol (ISO)
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2908.19.00
--Other
2908.99.00
--Other
2909.44.00
--Other monoalkylethers of ethylene glycol or of diethylene glycol
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2909.49.00
--Other
2909.50.00
-Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives
2909.60.00
-Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives
2910.40.00
-Dieldrin (ISO, INN)
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2910.90.00
-Other
2912.19.00
--Other
2914.40.00
-Ketone-alcohols and ketone-aldehydes
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2914.50.00
-Ketone-phenols and ketones with other oxygen functi
2914.69.00
--Other
2915.13.00
--Esters of formic acid
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2915.29.00
--Other
2915.39.00
--Other
2915.50.00
-Propionic acid, its salts and esters
C. 24
Keeping Canada’s Economy and
Tariff Item
Description of Goods
2916.12.00
--Esters of acrylic acid
2916.20.00
-Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacid and their derivatives
2917.11.00
--Oxalic acid, its salts and esters
2917.14.00
--Maleic anhydride
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2917.34.00
--Other esters of orthophthalic acid
2917.39.00
--Other
2918.18.00
--Chlorobenzilate (ISO)
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2918.19.00
--Other
2918.29.00
--Other
2918.99.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2919.90.00
-Other
2920.90.00
-Other
2921.11.00
-Acyclic monoamines and their derivatives; salts there --Methylamine, di- or trimethylamine and their salts
2921.19.00
--Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2921.29.00
--Other
2921.30.00
-Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof
2921.42.00
--Aniline derivatives and their salts
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2921.43.00
--Toluidines and their derivatives; salts thereof
2921.44.00
--Diphenylamine and its derivatives; salts thereof
2921.45.00
--1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof
C. 24
Tariff Item
2921.51.00
Keeping Canada’s Economy an
Description of Goods
-Aromatic polyamines and their derivatives; salts thereof --o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof
2921.59.00
--Other
2922.19.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2922.29.00
--Other
2922.39.00
--Other
2922.41.00
--Lysine and its esters; salts thereof
2922.49.00
--Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2922.50.00
-Amino-alcohol-phenols, amino-acid-phenols and othe amino-compounds with oxygen function
2923.10.00
-Choline and its salts
2923.20.00
-Lecithins and other phosphoaminolipids
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2923.90.00
-Other
2924.12.00
--Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)
2924.19.00
--Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2924.23.00
--2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts
2924.29.00
--Other
2925.21.00
-Imines and their derivatives; salts thereof: --Chlordimeform (ISO)
2925.29.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2926.90.00
-Other
2929.90.00
-Other
2930.20.00
-Thiocarbamates and dithiocarbamates
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2930.30.00
-Thiuram mono-, di- or tetrasulphides
2930.50.00
-Captafol (ISO) and methamidophos (ISO)
2930.90.00
-Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2933.19.00
--Other
2933.29.00
--Other
2933.32.00
--Piperidine and its salts
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2933.39.00
--Other
2933.49.00
--Other
2933.59.00
--Other
2933.69.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2933.71.00
--6-Hexanelactam (epsilon-caprolactam)
2933.91.00
2933.99.00
-Other: --Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof
--Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2934.20.00
-Compounds containing in the structure a benzothiazol ring-system (whether or not hydrogenated), not furthe fused
2934.30.00
-Compounds containing in the structure a phenothiazin ring-system (whether or not hydrogenated), not furthe fused
2934.99.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
2935.00.00
Sulphonamides.
2937.19.00
--Other
2937.29.00
--Other
2937.50.00
-Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
2937.90.00
-Other
2942.00.00
Other organic compounds.
3202.10.00
-Synthetic organic tanning substances
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3203.00.00
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black) whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.
3206.42.00
--Lithopone and other pigments and preparations based on zinc sulphide
3207.10.00
-Prepared pigments, prepared opacifiers, prepared colours and similar preparations
C. 24
Keeping Canada’s Economy and
Tariff Item
Description of Goods
3207.30.00
-Liquid lustres and similar preparations
3207.40.00
-Glass frit and other glass, in the form of powder, granules or flakes
3212.90.00
-Other
3215.19.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3215.90.00
-Other
3501.10.00
-Casein
3501.90.00
-Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
3801.30.00
-Carbonaceous pastes for electrodes and similar pastes for furnace linings
3806.30.00
-Ester gums
3807.00.00
Wood tar; wood tar oils; wood creosote; wood naphtha vegetable pitch; brewers’ pitch and similar preparation based on rosin, resin acids or on vegetable pitch.
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3809.91.00
--Of a kind used in the textile or like industries
3809.92.00
--Of a kind used in the paper or like industries
3810.10.00
-Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
3811.21.00
--Containing petroleum oils or oils obtained from
Tariff Item
C. 24
Keeping Canada’s Economy an
Description of Goods bituminous minerals
3812.20.00
-Compound plasticizers for rubber or plastics
3812.30.00
-Anti-oxidizing preparations and other compound stabilizers for rubber or plastics
3815.19.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3815.90.00
-Other
3816.00.00
Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01.
3817.00.00
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
3818.00.00
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
3821.00.00
Prepared culture media for the development or maintenance of micro-organisms (including viruses an the like) or of plant, human or animal cells.
3822.00.00
Diagnostic or laboratory reagents on a backing, prepar diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3823.70.00
-Industrial fatty alcohols
3824.50.00
-Non-refractory mortars and concretes
3824.90.00
-Other
3903.19.00
--Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
3903.20.00
-Styrene-acrylonitrile (SAN) copolymers
3903.30.00
-Acrylonitrile-butadiene-styrene (ABS) copolymers
3904.10.00
-Poly(vinyl chloride), not mixed with any other substances
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3904.30.00
-Vinyl chloride-vinyl acetate copolymers
3904.50.00
-Vinylidene chloride polymers
3905.19.00
--Other
C. 24
Keeping Canada’s Economy and
Tariff Item
Description of Goods
3905.29.00
--Other
3905.91.00
-Other: --Copolymers
3905.99.00
--Other
3906.10.00
-Poly(methyl methacrylate)
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3906.90.00
-Other
3907.20.00
-Other polyethers
3907.30.00
-Epoxide resins
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
3907.40.00
-Polycarbonates
3907.60.00
-Poly(ethylene terephthalate)
3907.70.00
-Poly(lactic acid)
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3907.99.00
--Other
3909.30.00
-Other amino-resins
3909.40.00
-Phenolic resins
3909.50.00
-Polyurethanes
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
3910.00.00
Silicones in primary forms.
3911.10.00
-Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes
3911.90.00
-Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3912.11.00
--Non-plasticized
3912.20.00
-Cellulose nitrates (including collodions)
3912.39.00
--Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
3912.90.00
-Other
3913.90.00
-Other
3914.00.00
Ion-exchangers based on polymers of headings 39.01 t 39.13, in primary forms.
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3916.90.00
-Of other plastics
3917.10.00
-Artificial guts (sausage casings) of hardened protein o of cellulosic materials
3917.23.00
--Of polymers of vinyl chloride
3917.29.00
--Of other plastics
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
3917.31.00
--Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa
3917.40.00
-Fittings
3920.10.00
-Of polymers of ethylene
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3920.20.00
-Of polymers of propylene
3920.30.00
-Of polymers of styrene
3920.43.00
-Of polymers of vinyl chloride: --Containing by weight not less than 6% of plasticizers
C. 24
Keeping Canada’s Economy and
Tariff Item
Description of Goods
3920.49.00
--Other
3920.51.00
-Of acrylic polymers: --Of poly(methyl methacrylate)
3920.59.00
--Other
3920.61.00
--Of polycarbonates
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
3920.62.00
--Of poly(ethylene terephthalate)
3920.73.00
--Of cellulose acetate
3920.79.00
--Of other cellulose derivatives
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
3920.92.00
--Of polyamides
3920.94.00
--Of phenolic resins
3920.99.00
--Of other plastics
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4005.10.00
-Compounded with carbon black or silica
4005.91.00
--Plates, sheets and strip
4006.90.00
-Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4008.11.00
-Of cellular rubber: --Plates, sheets and strip
4008.19.00
--Other
4008.21.00
-Of non-cellular rubber: --Plates, sheets and strip
4008.29.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4009.22.00
--With fittings
4009.31.00
-Reinforced or otherwise combined only with textile materials: --Without fittings
4009.32.00
--With fittings
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4009.41.00
-Reinforced or otherwise combined with other materia --Without fittings
4009.42.00
--With fittings
4010.11.00
-Conveyor belts or belting: --Reinforced only with metal
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4010.12.00
--Reinforced only with textile materials
4010.19.00
--Other
4103.90.00
-Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4104.11.00
-In the wet state (including wet-blue): --Full grains, unsplit; grain splits
4104.19.00
--Other
4104.41.00
-In the dry state (crust): --Full grains, unsplit; grain splits
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4104.49.00
--Other
4105.30.00
-In the dry state (crust)
4106.22.00
--In the dry state (crust)
4106.32.00
--In the dry state (crust)
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4106.91.00
-Other: --In the wet state (including wet-blue)
4106.92.00
--In the dry state (crust)
4107.11.00
-Whole hides and skins: --Full grains, unsplit
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4107.12.00
--Grain splits
4107.19.00
--Other
4107.91.00
-Other, including sides: --Full grains, unsplit
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4107.92.00
--Grain splits
4107.99.00
--Other
4112.00.00
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb without wool on, whether or not split, other than leathe of heading 41.14.
4113.10.00
-Of goats or kids
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4113.20.00
-Of swine
4113.90.00
-Other
4114.20.00
-Patent leather and patent laminated leather; metallized leather
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4302.19.00
--Other
4408.31.00
4408.39.00
-Of tropical wood specified in Subheading Note 1 to this Chapter: --Dark Red Meranti, Light Red Meranti and Meranti Bakau
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4415.20.00
-Pallets, box pallets and other load boards; pallet collar
4416.00.00
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.
4803.00.00
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets.
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4809.20.00
-Self-copy paper
4810.13.00
-Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechancial or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: --In rolls
4810.14.00
--In sheets with one side not exceeding 435 mm and th other side not exceeding 297 mm in the unfolded stat
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4810.19.00
--Other
4810.29.00
--Other
4810.31.00
-Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: --Bleached uniformly throughout the mass and of whic more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical proces and weighing 150 g/m² or less
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4810.32.00
--Bleached uniformly throughout the mass and of whic more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical proces and weighing more than 150 g/m²
4810.39.00
--Other
-Other paper and paperboard: 4810.92.00
--Multi-ply
4810.99.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4811.41.00
-Gummed or adhesive paper and paperboard: --Self-adhesive
4811.49.00
--Other
4814.20.00
-Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics
C. 24
Keeping Canada’s Economy and
Tariff Item
Description of Goods
4818.90.00
-Other
4819.40.00
-Other sacks and bags, including cones
4820.50.00
-Albums for samples or for collections
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4820.90.00
-Other
4823.20.00
-Filter paper and paperboard
4823.40.00
-Rolls, sheets and dials, printed for self-recording apparatus
4903.00.00
Children’s picture, drawing or colouring books.
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
4905.99.00
--Other
4907.00.00
Unused postage, revenue or similar stamps of current o new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.
4910.00.00
Calendars of any kind, printed, including calendar blocks.
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
4911.10.00
-Trade advertising material, commercial catalogues an the like
4911.91.00
-Other: --Pictures, designs and photographs
4911.99.00
--Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5111.19.00
--Other
5111.20.00
-Other, mixed mainly or solely with man-made filamen
5111.30.00
-Other, mixed mainly or solely with man-made staple fibres
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5111.90.00
-Other
5112.11.00
-Containing 85% or more by weight of wool or of fine animal hair: --Of a weight not exceeding 200 g/m²
5112.19.00
--Other
5112.20.00
-Other, mixed mainly or solely with man-made filamen
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5112.30.00
-Other, mixed mainly or solely with man-made staple fibres
5112.90.00
-Other
5113.00.00
Woven fabrics of coarse animal hair or of horsehair.
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5203.00.00
Cotton, carded or combed.
5208.12.00
--Plain weave, weighing more than 100 g/m²
5208.13.00
--3-thread or 4-thread twill, including cross twill
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5208.19.00
--Other fabrics
5208.21.00
-Bleached: --Plain weave, weighing not more than 100 g/m²
5208.22.00
--Plain weave, weighing more than 100 g/m²
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5208.23.00
--3-thread or 4-thread twill, including cross twill
5208.29.00
--Other fabrics
5208.31.00
-Dyed: --Plain weave, weighing not more than 100 g/m²
5208.32.00
--Plain weave, weighing more than 100 g/m²
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5208.33.00
--3-thread or 4-thread twill, including cross twill
5208.39.00
--Other fabrics
5208.41.00
-Of yarns of different colours: --Plain weave, weighing not more than 100 g/m²
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5208.42.00
--Plain weave, weighing more than 100 g/m²
5208.43.00
--3-thread or 4-thread twill, including cross twill
5208.49.00
--Other fabrics
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5208.51.00
-Printed: --Plain weave, weighing not more than 100 g/m²
5208.52.00
--Plain weave, weighing more than 100 g/m²
5208.59.00
--Other fabrics
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5209.11.00
-Unbleached: --Plain weave
5209.12.00
--3-thread or 4-thread twill, including cross twill
5209.19.00
--Other fabrics
5209.21.00
-Bleached: --Plain weave
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5209.22.00
--3-thread or 4-thread twill, including cross twill
5209.29.00
--Other fabrics
5209.31.00
-Dyed: --Plain weave
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5209.32.00
--3-thread or 4-thread twill, including cross twill
5209.39.00
--Other fabrics
5209.41.00
-Of yarns of different colours: --Plain weave
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
5209.42.00
--Denim
5209.43.00
--Other fabrics of 3-thread or 4-thread twill, including cross
5209.49.00
--Other fabrics
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5209.59.00
--Other fabrics
5211.42.00
--Denim
5309.11.00
-Containing 85% or more by weight of flax: --Unbleached or bleached
5309.19.00
--Other
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
5309.21.00
-Containing less than 85% by weight of flax: --Unbleached or bleached
5309.29.00
--Other
5310.90.00
-Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5311.00.00
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.
5407.92.00
--Dyed
5408.10.00
-Woven fabrics obtained from high tenacity yarn of viscose rayon
Keeping Canada’s Economy and
C. 24
Tariff Item
Description of Goods
5408.21.00
--Unbleached or bleached
5408.31.00
-Other woven fabrics: --Unbleached or bleached
5408.32.00
--Dyed
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5408.33.00
--Of yarns of different colours
5408.34.00
--Printed
5515.13.00
--Mixed mainly or solely with wool or fine animal hair
5603.11.00
-Of man-made filaments: --Weighing not more than 25 g/m²
C. 24
Keeping Canada’s Economy a
Tariff Item
Description of Goods
5603.12.00
--Weighing more than 25 g/m² but not more than 70 g/m²
5603.13.00
--Weighing more than 70 g/m² but not more than 150 g/m²
5603.14.00
--Weighing more than 150 g/m²
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5603.91.00
-Other: --Weighing not more than 25 g/m²
5603.92.00
--Weighing more than 25 g/m² but not more than 70 g/m²
5603.93.00
--Weighing more than 70 g/m² but not more than 150 g/m²
C. 24
Keeping Canada’s Economy a
Tariff Item
Description of Goods
5603.94.00
--Weighing more than 150 g/m²
5606.00.00
Gimped yarn, and strip and the like of heading 54.04 o 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.
5801.10.00
-Of wool or fine animal hair
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5801.22.00
--Cut corduroy
5801.23.00
--Other weft pile fabrics
5801.26.00
--Chenille fabrics
5801.31.00
--Uncut weft pile fabrics
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
5801.32.00
--Cut corduroy
5801.33.00
--Other weft pile fabrics
5801.36.00
--Chenille fabrics
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5801.90.00
-Of other textile materials
5802.11.00
-Terry towelling and similar woven terry fabrics, of cotton: --Unbleached
5802.19.00
--Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5802.20.00
-Terry towelling and similar woven terry fabrics, of other textile materials
5802.30.00
-Tufted textile fabrics
5803.00.00
Gauze, other than narrow fabrics of heading 58.06.
5804.10.00
-Tulles and other net fabrics
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5804.21.00
-Mechanically made lace: --Of man-made fibres
5804.29.00
--Of other textile materials
5804.30.00
-Hand-made lace
C. 24
Keeping Canada’s Economy and
Tariff Item
Description of Goods
5806.10.00
-Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics
5806.20.00
-Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread
5806.31.00
-Other woven fabrics: --Of cotton
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5806.32.00
--Of man-made fibres
5806.39.00
--Of other textile materials
5806.40.00
-Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5807.10.00
-Woven
5807.90.00
-Other
5808.10.00
-Braids in the piece
5808.90.00
-Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
5809.00.00
Woven fabrics of metal thread and woven fabrics of metallized yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.
5810.10.00
-Embroidery without visible ground
5810.91.00
-Other embroidery: --Of cotton
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
5810.92.00
--Of man-made fibres
5810.99.00
--Of other textile materials
6805.10.00
-On a base of woven textile fabric only
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
6805.20.00
-On a base of paper or paperboard only
6805.30.00
-On a base of other materials
6806.10.00
-Slag wool, rock wool and similar mineral wools, (including intermixtures thereof), in bulk, sheets or rolls
6806.90.00
-Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
6814.10.00
-Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support
7019.31.00
-Thin sheets (voiles), webs, mats, mattresses, boards an similar nonwoven products: --Mats
7019.32.00
--Thin sheets (voiles)
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7019.39.00
--Other
-Other woven fabrics: 7019.51.00
--Of a width not exceeding 30 cm
7019.52.00
--Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m², of filaments measuring per single yarn not more than 136 tex
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
7019.59.00
--Other
7019.90.00
-Other
7106.92.00
--Semi-manufactured
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7108.13.00
--Other semi-manufactured forms
7115.90.00
-Other
7202.92.00
--Ferro-vanadium
7205.10.00
-Granules
Keeping Canada’s Economy and
C. 24
Tariff Item
Description of Goods
7207.11.00
--Of rectangular (including square) cross-section, the width measuring less than twice the thickness
7207.19.00
--Other
7207.20.00
-Containing by weight 0.25% or more of carbon
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7208.25.00
-Other, in coils, not further worked than hot-rolled, pickled: --Of a thickness of 4.75 mm or more
7208.26.00
--Of a thickness of 3 mm or more but less than 4.75 mm
7208.27.00
--Of a thickness of less than 3 mm
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
7208.37.00
--Of a thickness of 4.75 mm or more but not exceeding 10 mm
7208.38.00
--Of a thickness of 3 mm or more but less than 4.75 mm
7208.40.00
-Not in coils, not further worked than hot-rolled, with patterns in relief
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7208.51.00
--Of a thickness exceeding 10 mm
7208.52.00
--Of a thickness of 4.75 mm or more but not exceeding 10 mm
7209.16.00
--Of a thickness exceeding 1 mm but less than 3 mm
7209.17.00
--Of a thickness of 0.5 mm or more but not exceeding 1 mm
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
7209.18.00
--Of a thickness of less than 0.5 mm
7210.20.00
-Plated or coated with lead, including terne-plate
7211.19.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7211.23.00
-Not further worked than cold-rolled (cold-reduced): --Containing by weight less than 0.25% of carbon
7211.29.00
--Other
7211.90.00
-Other
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
7212.50.00
-Otherwise plated or coated
7212.60.00
-Clad
7213.20.00
-Other, of free-cutting steel
7213.91.00
-Other: --Of circular cross-section measuring less than 14 mm
Tariff Item
Soutien de la croissance de l’économie
Description of Goods in diameter
7213.99.00
--Other
7214.30.00
-Other, of free-cutting steel
7214.91.00
-Other: --Of rectangular (other than square) cross-section
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
7214.99.00
--Other
7216.21.00
--L sections
7216.31.00
-U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more: --U sections
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7216.32.00
--I sections
7216.33.00
--H sections
7216.50.00
-Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
7216.91.00
-Other: --Cold-formed or cold-finished from flat-rolled produc
7216.99.00
--Other
7217.10.00
-Not plated or coated, whether or not polished
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7217.20.00
-Plated or coated with zinc
7217.30.00
-Plated or coated with other base metals
7217.90.00
-Other
7218.91.00
-Other: --Of rectangular (other than square) cross-section
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
7218.99.00
--Other
7219.12.00
--Of a thickness of 4.75 mm or more but not exceeding 10 mm
7219.13.00
--Of a thickness of 3 mm or more but less than 4.75 mm
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7219.14.00
--Of a thickness of less than 3 mm
7219.21.00
-Not further worked than hot-rolled, not in coils: --Of a thickness exceeding 10 mm
7219.22.00
--Of a thickness of 4.75 mm or more but not exceeding 10 mm
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
7219.23.00
--Of a thickness of 3 mm or more but less than 4.75 mm
7219.24.00
--Of a thickness of less than 3 mm
7219.31.00
-Not further worked than cold-rolled (cold-reduced): --Of a thickness of 4.75 mm or more
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7219.32.00
--Of a thickness of 3 mm or more but less than 4.75 mm
7219.33.00
--Of a thickness exceeding 1 mm but less than 3 mm
7219.34.00
--Of a thickness of 0.5 mm or more but not exceeding 1 mm
7219.35.00
--Of a thickness of less than 0.5 mm
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
7219.90.00
-Other
7220.11.00
-Not further worked than hot-rolled: --Of a thickness of 4.75 mm or more
7220.12.00
--Of a thickness of less than 4.75 mm
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7220.20.00
-Not further worked than cold-rolled (cold-reduced)
7220.90.00
-Other
7222.20.00
-Bars and rods, not further worked than cold-formed o cold-finished
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
7223.00.00
Wire of stainless steel.
7224.90.00
-Other
7225.30.00
-Other, not further worked than hot-rolled, in coils
7225.40.00
-Other, not further worked than hot-rolled, not in coils
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7225.50.00
-Other, not further worked than cold-rolled (cold-reduced)
7226.91.00
-Other: --Not further worked than hot-rolled
7226.92.00
--Not further worked than cold-rolled (cold-reduced)
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
7226.99.00
--Other
7227.90.00
-Other
7228.10.00
-Bars and rods, of high speed steel
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7228.20.00
-Bars and rods, of silico-manganese steel
7228.30.00
-Other bars and rods, not further worked than hot-rolle hot-drawn or extruded
7228.50.00
-Other bars and rods, not further worked than cold-formed or cold-finished
7228.70.00
-Angles, shapes and sections
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
7229.90.00
-Other
7301.20.00
-Angles, shapes and sections
7302.10.00
-Rails
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7304.19.00
--Other
7304.31.00
-Other, of circular cross-section, of iron or non-alloy steel: --Cold-drawn or cold-rolled (cold-reduced)
7304.39.00
--Other
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
7304.49.00
--Other
7304.51.00
-Other, of circular cross-section, of other alloy steel: --Cold-drawn or cold-rolled (cold-reduced)
7304.59.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7304.90.00
-Other
7305.31.00
-Other, welded: --Longitudinally welded
7305.39.00
--Other
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
7306.21.00
-Casing and tubing of a kind used in drilling for oil or gas: --Welded, of stainless steel
7306.29.00
--Other
7306.30.00
-Other, welded, of circular cross-section, of iron or non-alloy steel
7306.40.00
-Other, welded, of circular cross-section, of stainless steel
Tariff Item
Soutien de la croissance de l’économie
Description of Goods
-Other, welded, of non-circular cross-section: 7306.61.00
--Of square or rectangular cross-section
7306.69.00
--Of other non-circular cross-section
7306.90.00
-Other
Keeping Canada’s Economy
C. 24
Tariff Item
Description of Goods
7307.11.00
-Cast fittings: --Of non-malleable cast iron
7307.19.00
--Other
7307.21.00
--Flanges
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7307.22.00
--Threaded elbows, bends and sleeves
7307.23.00
--Butt welding fittings
7307.91.00
-Other: --Flanges
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
7307.92.00
--Threaded elbows, bends and sleeves
7307.93.00
--Butt welding fittings
7307.99.00
--Other
7308.90.00
-Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7309.00.00
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of ir or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.
7310.10.00
-Of a capacity of 50 litres or more
7311.00.00
Containers for compressed or liquefied gas, of iron or steel.
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
7312.10.00
-Stranded wire, ropes and cables
7312.90.00
-Other
7313.00.00
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, o a kind used for fencing, of iron or steel.
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7314.14.00
--Other woven cloth, of stainless steel
7314.19.00
--Other
7314.49.00
--Other
7315.12.00
--Other chain
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
7315.81.00
-Other chain: --Stud-link
7315.82.00
--Other, welded link
7315.89.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7315.90.00
-Other parts
7317.00.00
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.
7318.13.00
--Screw hooks and screw rings
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
7318.15.00
--Other screws and bolts, whether or not with their nut or washers
7318.22.00
--Other washers
7318.29.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7320.20.00
-Helical springs
7320.90.00
-Other
7325.91.00
--Grinding balls and similar articles for mills
7408.21.00
-Of copper alloys: --Of copper-zinc base alloys (brass)
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
7408.22.00
--Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
7408.29.00
--Other
7415.33.00
--Screws; bolts and nuts
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7604.10.00
-Of aluminum, not alloyed
7604.29.00
--Other
7606.11.00
-Rectangular (including square): --Of aluminum, not alloyed
C. 24
Keeping Canada’s Economy a
Tariff Item
Description of Goods
7606.12.00
--Of aluminum alloys
7606.91.00
-Other: --Of aluminum, not alloyed
7606.92.00
--Of aluminum alloys
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
7607.11.00
-Not backed: --Rolled but not further worked
7607.19.00
--Other
7611.00.00
Aluminum reservoirs, tanks, vats and similar container for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.
7616.10.00
-Nails, tacks, staples (other than those of heading 83.05 screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
7801.10.00
-Refined lead
7804.11.00
--Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm
7806.00.00
Other articles of lead.
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8003.00.00
Tin bars, rods, profiles and wire.
8101.99.00
--Other
8104.19.00
--Other
C. 24
Keeping Canada’s Economy a
Tariff Item
Description of Goods
8105.20.00
-Cobalt mattes and other intermediate products of coba metallurgy; unwrought cobalt; powders
8108.20.00
-Unwrought titanium; powders
8108.90.00
-Other
8109.20.00
-Unwrought zirconium; powders
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8109.90.00
-Other
8112.92.00
-Other: --Unwrought; waste and scrap; powders
8112.99.00
--Other
C. 24
Keeping Canada’s Economy a
Tariff Item
Description of Goods
8207.19.00
--Other, including parts
8207.20.00
-Dies for drawing or extruding metal
8207.30.00
-Tools for pressing, stamping or punching
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8207.40.00
-Tools for tapping or threading
8207.50.00
-Tools for drilling, other than for rock drilling
8207.60.00
-Tools for boring or broaching
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
8207.80.00
-Tools for turning
8209.00.00
Plates, sticks, tips and the like for tools, unmounted, of cermets.
8301.20.00
-Locks of a kind used for motor vehicles
8307.10.00
-Of iron or steel
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8308.10.00
-Hooks, eyes and eyelets
8308.90.00
-Other, including parts
8309.90.00
-Other
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
8311.90.00
-Other
8407.33.00
--Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc
8409.91.00
--Suitable for use solely or principally with spark-ignition internal combustion piston engines
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8411.81.00
--Of a power not exceeding 5,000 kW
8411.99.00
--Other
8413.91.00
--Of pumps
8415.20.00
-Of a kind used for persons, in motor vehicles
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
8415.83.00
--Not incorporating a refrigerating unit
8419.89.00
--Other
8421.23.00
--Oil or petrol-filters for internal combustion engines
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8436.80.00
-Other machinery
8437.10.00
-Machines for cleaning, sorting or grading seed, grain dried leguminous vegetables
8437.80.00
-Other machinery
Keeping Canada’s Economy
C. 24
Tariff Item
Description of Goods
8438.20.00
-Machinery for the manufacture of confectionery, coco or chocolate
8438.40.00
-Brewery machinery
8438.60.00
-Machinery for the preparation of fruits, nuts or vegetables
8439.10.00
-Machinery for making pulp of fibrous cellulosic material
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8439.20.00
-Machinery for making paper or paperboard
8439.30.00
-Machinery for finishing paper or paperboard
8443.13.00
--Other offset printing machinery
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
8451.80.00
-Other machinery
8458.11.00
-Horizontal lathes: --Numerically controlled
8458.19.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8458.91.00
--Numerically controlled
8459.21.00
-Other drilling machines: --Numerically controlled
8459.29.00
--Other
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
8459.31.00
-Other boring-milling machines: --Numerically controlled
8459.39.00
--Other
8459.40.00
-Other boring machines
8459.61.00
--Numerically controlled
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8460.29.00
--Other
8462.21.00
-Bending, folding, straightening or flattening machines (including presses): --Numerically controlled
8462.29.00
--Other
Keeping Canada’s Economy
C. 24
Tariff Item
Description of Goods
8462.31.00
-Shearing machines (including presses), other than combined punching and shearing machines: --Numerically controlled
8462.39.00
--Other
8462.49.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8463.10.00
-Draw-benches for bars, tubes, profiles, wire or the lik
8463.30.00
-Machines for working wire
8463.90.00
-Other
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
8464.90.00
-Other
8467.11.00
-Pneumatic: --Rotary type (including combined rotary percussion)
8467.19.00
--Other
-With self-contained electric motor:
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8467.21.00
--Drills of all kinds
8467.22.00
--Saws
8467.29.00
--Other
8467.91.00
--Of chain saws
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
8467.99.00
--Other
8468.90.00
-Parts
8471.60.00
-Input or output units, whether or not containing storag units in the same housing
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8477.10.00
-Injection-moulding machines
8477.20.00
-Extruders
-Other machinery for moulding or otherwise forming: 8477.51.00
--For moulding or retreading pneumatic tires or for moulding or otherwise forming inner tubes
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
8477.59.00
--Other
8479.50.00
-Industrial robots, not elsewhere specified or included
8480.71.00
--Injection or compression types
8482.10.00
-Ball bearings
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8482.80.00
-Other, including combined ball/roller bearings
8483.40.00
-Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters
8483.50.00
-Flywheels and pulleys, including pulley blocks
C. 24
Keeping Canada’s Economy a
Tariff Item
Description of Goods
8483.60.00
-Clutches and shaft couplings (including universal joints)
8483.90.00
-Toothed wheels, chain sprockets and other transmissio elements presented separately; parts
8501.10.00
-Motors of an output not exceeding 37.5 W
Soutien de la croissance de l’économie e
Tariff Item
Description of Goods
8501.20.00
-Universal AC/DC motors of an output exceeding 37.5 W
8501.31.00
--Of an output not exceeding 750 W
8501.33.00
--Of an output exceeding 75 kW but not exceeding 375 kW
8501.34.00
--Of an output exceeding 375 kW
C. 24
Keeping Canada’s Economy an
Tariff Item
Description of Goods
8501.40.00
-Other AC motors, single-phase
-Other AC motors, multi-phase: 8501.51.00
--Of an output not exceeding 750 W
8501.52.00
--Of an output exceeding 750 W but not exceeding 75 kW
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8501.53.00
--Of an output exceeding 75 kW
8501.61.00
-AC generators (alternators): --Of an output not exceeding 75 kVA
8501.62.00
--Of an output exceeding 75 kVA but not exceeding 375 kVA
C. 24
Keeping Canada’s Economy and
Tariff Item
Description of Goods
8501.63.00
--Of an output exceeding 375 kVA but not exceeding 750 kVA
8501.64.00
--Of an output exceeding 750 kVA
8502.11.00
--Of an output not exceeding 75 kVA
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8502.20.00
-Generating sets with spark-ignition internal combustio piston engines
8506.90.00
-Parts
8507.90.00
-Parts
8511.40.00
-Starter motors and dual purpose starter-generators
Keeping Canada’s Economy an
C. 24
Tariff Item
Description of Goods
8511.80.00
-Other equipment
8511.90.00
-Parts
8516.80.00
-Electric heating resistors
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8532.21.00
--Tantalum
8532.22.00
--Aluminum electrolytic
8532.25.00
--Dielectric of paper or plastics
C. 24
Keeping Canada’s Economy
Tariff Item
Description of Goods
8532.29.00
--Other
8532.30.00
-Variable or adjustable (pre-set) capacitors
8532.90.00
-Parts
8533.40.00
-Other variable resistors, including rheostats and potentiometers
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8536.70.00
-Connectors for optical fibres, optical fibre bundles or cables
8540.60.00
-Other cathode-ray tubes
8542.31.00
-Electronic integrated circuits: --Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
8542.32.00
--Memories
8542.33.00
--Amplifiers
8542.39.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
8544.70.00
-Optical fibre cables
8545.19.00
--Other
8548.90.00
-Other
9001.10.00
-Optical fibres, optical fibre bundles and cables
C. 24
Keeping Canada’s Economy a
Tariff Item
Description of Goods
9013.80.00
-Other devices, appliances and instruments
9013.90.00
-Parts and accessories
9015.90.00
-Parts and accessories
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
9016.00.00
Balances of a sensitivity of 5 cg or better, with or without weights.
9017.90.00
-Parts and accessories
9024.10.00
-Machines and appliances for testing metals
C. 24
Keeping Canada’s Economy a
Tariff Item
Description of Goods
9024.80.00
-Other machines and appliances
9025.90.00
-Parts and accessories
9027.20.00
-Chromatographs and electrophoresis instruments
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
9027.30.00
-Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)
9027.90.00
-Microtomes; parts and accessories
9028.20.00
-Liquid meters
9029.20.00
-Speed indicators and tachometers; stroboscopes
C. 24
Keeping Canada’s Economy
Tariff Item
Description of Goods
9029.90.00
-Parts and accessories
9030.10.00
-Instruments and apparatus for measuring or detecting ionizing radiations
9030.31.00
--Multimeters without a recording device
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
9030.33.00
--Other, without a recording device
9030.40.00
-Other instruments and apparatus, specially designed f telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)
9030.84.00
--Other, with a recording device
Keeping Canada’s Economy a
C. 24
Tariff Item
Description of Goods
9030.89.00
--Other
9031.20.00
-Test benches
9031.80.00
-Other instruments, appliances and machines
9032.89.00
--Other
Soutien de la croissance de l’économie
Tariff Item
Description of Goods
9033.00.00
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.
9504.90.00
-Other
C. 24
Keeping Canada’s Economy a
ANNE (article
Numéro tarifaire
Dénomination des marchandises
2514.00.00
Ardoise, même dégrossie ou simplement débitée, par sciage ou autrement, en blocs ou en plaques de forme carrée ou rectangulaire.
2515.20.00
-Écaussines et autres pierres calcaires de taille ou de construction; albâtre
2516.12.00
--Simplement débité, par sciage ou autrement, en blocs ou en plaques de forme carrée ou rectangulaire
2516.20.00
-Grès
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2516.90.00
-Autres pierres de taille ou de construction
2530.90.00
-Autres
2707.40.00
-Naphtalène
C. 24
Keeping Canada’s Economy and J
Numéro tarifaire
Dénomination des marchandises
2707.99.00
--Autres
2710.91.00
--Contenant des diphényles polychlorés (PCB), des terphényles polychlorés (PCT) ou des diphényles polybromés (PBB)
-Déchets d'huiles :
Note : Le taux du Tarif général applicable aux marchandises du présent numéro tarifaire est le taux du Tarif de la nation la plus favorisée.
2710.99.00
--Autres Note : Le taux du Tarif général applicable aux marchandises du présent numéro tarifaire est le taux du Tarif de la nation la plus favorisée.
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2712.90.00
-Autres
2713.20.00
-Bitume de pétrole
2715.00.00
Mélanges bitumineux à base d'asphalte ou de bitume naturels, de bitume de pétrole, de goudron minéral ou de brai de goudron minéral (mastics bitumineux, « cut-backs », par exemple).
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
2804.29.00
--Autres
2805.19.00
--Autres
2811.19.00
--Autres
2811.21.00
--Dioxyde de carbone
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2811.29.00
--Autres
2812.10.00
-Chlorures et oxychlorures
2812.90.00
-Autres
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
2817.00.00
Oxyde de zinc; peroxyde de zinc.
2819.90.00
-Autres
2823.00.00
Oxydes de titane.
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2824.90.00
-Autres
2825.90.00
-Autres
2826.90.00
-Autres
2827.10.00
-Chlorure d'ammonium
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
2827.39.00
--Autres
2827.60.00
-Iodures et oxyiodures
2829.19.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2829.90.00
-Autres
2833.25.00
--De cuivre
2833.40.00
-Peroxosulfates (persulfates)
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
2834.29.00
--Autres
2835.22.00
--De mono- ou de disodium
2835.26.00
--Autres phosphates de calcium
2835.29.00
--Autres
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
-Polyphosphates : 2835.31.00
--Triphosphate de sodium (tripolyphosphate de sodium)
2835.39.00
--Autres
2836.20.00
-Carbonate de disodium
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
2836.91.00
--Carbonates de lithium
2836.99.00
--Autres
2841.50.00
-Autres chromates et dichromates; peroxochromates
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2841.70.00
-Molybdates
2841.90.00
-Autres
2842.10.00
-Silicates doubles ou complexes, y compris les aluminosilicates de constitution chimique définie ou non
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
2842.90.00
-Autres
2843.30.00
-Composés d'or
2843.90.00
-Autres composés; amalgames
2846.10.00
-Composés de cérium
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
2850.00.00
Hydrures, nitrures, azotures, siliciures et borures, de constitution chimique définie ou non, autres que les composés qui constituent également des carbures du no 28.49.
2904.10.00
-Dérivés seulement sulfonés, leurs sels et leurs esters éthyliques
2905.16.00
--Octanol (alcool octylique) et ses isomères
C. 24
Keeping Canada’s Economy a
Numéro tarifaire
Dénomination des marchandises
2905.19.00
--Autres
2905.49.00
--Autres
2906.19.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2906.21.00
--Alcool benzylique
2907.15.00
--Naphtols et leurs sels
2907.19.00
--Autres
2907.21.00
--Résorcinol et ses sels
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
2907.22.00
--Hydroquinone et ses sels
2907.29.00
--Autres
-Dérivés seulement halogénés et leurs sels : 2908.11.00
--Pentachlorophénol (ISO)
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2908.19.00
--Autres
2908.99.00
--Autres
2909.44.00
--Autres éthers monoalkyliques de l'éthylène glycol ou du diéthylène glycol
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
2909.49.00
--Autres
2909.50.00
-Éthers-phénols, éthers-alcools-phénols et leurs dérivés halogénés, sulfonés, nitrés ou nitrosés
2909.60.00
-Peroxydes d'alcools, peroxydes d'éthers, peroxydes de cétones, et leurs dérivés halogénés, sulfonés, nitrés ou nitrosés
2910.40.00
-Dieldrine (ISO, DCI)
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2910.90.00
-Autres
2912.19.00
--Autres
2914.40.00
-Cétones-alcools et cétones-aldéhydes
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
2914.50.00
-Cétones-phénols et cétones contenant d'autres fonctions oxygénées
2914.69.00
--Autres
2915.13.00
--Esters de l'acide formique
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2915.29.00
--Autres
2915.39.00
--Autres
2915.50.00
-Acide propionique, ses sels et ses esters
2916.12.00
--Esters de l'acide acrylique
C. 24
Numéro tarifaire
Keeping Canada’s Economy a
Dénomination des marchandises
2916.20.00
-Acides monocarboxyliques cyclaniques, cycléniques ou cycloterpéniques, leurs anhydrides, halogénures, peroxydes, peroxyacides et leurs dérivés
2917.11.00
--Acide oxalique, ses sels et ses esters
2917.14.00
--Anhydride maléique
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2917.34.00
--Autres esters de l'acide orthophtalique
2917.39.00
--Autres
2918.18.00
--Chlorobenzilate (ISO)
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
2918.19.00
--Autres
2918.29.00
--Autres
2918.99.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2919.90.00
-Autres
2920.90.00
-Autres
2921.11.00
-Monoamines acycliques et leurs dérivés; sels de ces produits : --Mono-, di- ou triméthylamine et leurs sels
2921.19.00
--Autres
C. 24
Keeping Canada’s Economy a
Numéro tarifaire
Dénomination des marchandises
2921.29.00
--Autres
2921.30.00
-Monoamines et polyamines cyclaniques, cycléniques ou cycloterpéniques, et leurs dérivés; sels de ces produits
2921.42.00
--Dérivés de l'aniline et leurs sels
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2921.43.00
--Toluidines et leurs dérivés; sels de ces produits
2921.44.00
--Diphénylamine et ses dérivés; sels de ces produits
2921.45.00
--1-Naphtylamine (alpha-naphtylamine), 2naphtylamine (bêta-naphtylamine) et leurs dérivés; sels de ces produits
C. 24
Numéro tarifaire
Keeping Canada’s Economy
Dénomination des marchandises
-Polyamines aromatiques et leurs dérivés; sels de ces produits : 2921.51.00
--o-, m-, p-Phénylènediamine, diaminotoluènes, et leurs dérivés; sels de ces produits
2921.59.00
--Autres
2922.19.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2922.29.00
--Autres
2922.39.00
--Autres
2922.41.00
--Lysine et ses esters; sels de ces produits
2922.49.00
--Autres
C. 24
Numéro tarifaire
Keeping Canada’s Economy a
Dénomination des marchandises
2922.50.00
-Amino-alcools-phénols, amino-acides-phénols et autres composés aminés à fonctions oxygénées
2923.10.00
-Choline et ses sels
2923.20.00
-Lécithines et autres phosphoaminolipides
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2923.90.00
-Autres
2924.12.00
--Fluoroacétamide (ISO), monocrotophos (ISO) et phosphamidon (ISO)
2924.19.00
--Autres
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
2924.23.00
--Acide-2-acétamidobenzoïque (acide Nacétylanthranilique) et ses sels
2924.29.00
--Autres
-Imines et leurs dérivés; sels de ces produits : 2925.21.00
--Chlordiméforme (ISO)
2925.29.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2926.90.00
-Autres
2929.90.00
-Autres
2930.20.00
-Thiocarbamates et dithiocarbamates
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
2930.30.00
-Mono-, di- ou tétrasulfures de thiourame
2930.50.00
-Captafol (ISO) et méthamidophos (ISO)
2930.90.00
-Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2933.19.00
--Autres
2933.29.00
--Autres
2933.32.00
--Pipéridine et ses sels
C. 24
Keeping Canada’s Economy a
Numéro tarifaire
Dénomination des marchandises
2933.39.00
--Autres
2933.49.00
--Autres
2933.59.00
--Autres
2933.69.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2933.71.00
--6-Hexanelactame (epsilon-caprolactame)
2933.91.00
2933.99.00
-Autres : --Alprazolam (DCI), camazépam (DCI), chlordiazépoxide (DCI), clonazépam (DCI), clorazépate, délorazépam (DCI), diazépam (DCI), estazolam (DCI), fludiazépam (DCI), flunitrazépam (DCI), flurazépam (DCI), halazépam (DCI), loflazépate, d'éthyle (DCI), lorazépam (DCI), lormétazépam (DCI), mazindol (DCI), médazépam (DCI), midazolam (DCI), nimétazépam (DCI), nitrazépam (DCI), nordazépam (DCI), oxazépam (DCI), pinazépam (DCI), prazépam (DCI), pyrovalérone (DCI), témazépam (DCI), tétrazépam (DCI) et triazolam (DCI); sels de ces produits
--Autres
C. 24
Numéro tarifaire
Keeping Canada’s Economy a
Dénomination des marchandises
2934.20.00
-Composés comportant une structure à cycles benzothiazole (hydrogénés ou non) sans autres condensations
2934.30.00
-Composés comportant une structure à cycles phénothiazine (hydrogénés ou non) sans autres condensations
2934.99.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
2935.00.00
Sulfonamides.
2937.19.00
--Autres
2937.29.00
--Autres
2937.50.00
-Prostaglandines, thromboxanes et leucotriènes, leurs dérivés et analogues structurels
C. 24
Keeping Canada’s Economy a
Numéro tarifaire
Dénomination des marchandises
2937.90.00
-Autres
2942.00.00
Autres composés organiques.
3202.10.00
-Produits tannants organiques synthétiques
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
3203.00.00
Matières colorantes d'origine végétale ou animale (y compris les extraits tinctoriaux mais à l'exclusion des noirs d'origine animale), même de constitution chimique définie; préparations visées à la Note 3 du présent Chapitre, à base de matières colorantes d'origine végétale ou animale.
3206.42.00
--Lithopone, autres pigments et préparations à base de sulfure de zinc
3207.10.00
-Pigments, opacifiants et couleurs préparés et préparations similaires
C. 24
Keeping Canada’s Economy a
Numéro tarifaire
Dénomination des marchandises
3207.30.00
-Lustres liquides et préparations similaires
3207.40.00
-Frittes et autres verres, sous forme de poudre, de grenailles, de lamelles ou de flocons
3212.90.00
-Autres
3215.19.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3215.90.00
-Autres
3501.10.00
-Caséines
3501.90.00
-Autres
C. 24
Numéro tarifaire
Keeping Canada’s Economy a
Dénomination des marchandises
3801.30.00
-Pâtes carbonées pour électrodes et pâtes similaires pour le revêtement intérieur des fours
3806.30.00
-Gommes esters
3807.00.00
Goudrons de bois; huiles de goudron de bois; créosote de bois; méthylène; poix végétales; poix de brasserie et préparations similaires à base de colophanes, d'acides résiniques ou de poix végétales.
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
3809.91.00
--Des types utilisés dans l'industrie textile ou dans les industries similaires
3809.92.00
--Des types utilisés dans l'industrie du papier ou dans les industries similaires
3810.10.00
-Préparations pour le décapage des métaux; pâtes et poudres à souder ou à braser composées de métal et d’autres produits
3811.21.00
--Contenant des huiles de pétrole ou de minéraux
C. 24
Numéro tarifaire
Keeping Canada’s Economy a
Dénomination des marchandises bitumineux
3812.20.00
-Plastifiants composites pour caoutchouc ou matières plastiques
3812.30.00
-Préparations antioxydantes et autres stabilisateurs composites pour caoutchouc ou matières plastiques
3815.19.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3815.90.00
-Autres
3816.00.00
Ciments, mortiers, bétons et compositions similaires réfractaires, autres que les produits du no 38.01.
3817.00.00
Alkylbenzènes en mélanges et alkylnaphtalènes en mélanges, autres que ceux des nos 27.07 ou 29.02.
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
3818.00.00
Éléments chimiques dopés en vue de leur utilisation en électronique, sous forme de disques, plaquettes ou formes analogues; composés chimiques dopés en vue de leur utilisation en électronique.
3821.00.00
Milieux de culture préparés pour le développement et l'entretien des micro-organismes (y compris les virus et les organismes similaires) ou des cellules végétales, humaines ou animales.
3822.00.00
Réactifs de diagnostic ou de laboratoire sur tout support, réactifs de diagnostic ou de laboratoire préparés, même présentés sur un support, autres que ceux des nos 30.02 ou 30.06; matériaux de référence certifiés.
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3823.70.00
-Alcools gras industriels
3824.50.00
-Mortiers et bétons, non réfractaires
3824.90.00
-Autres
3903.19.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
3903.20.00
-Copolymères de styrène-acrylonitrile (SAN)
3903.30.00
-Copolymères d'acrylonitrile-butadiène-styrène (ABS)
3904.10.00
-Poly(chlorure de vinyle), non mélangé à d'autres substances
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
3904.30.00
-Copolymères du chlorure de vinyle et d'acétate de vinyle
3904.50.00
-Polymères du chlorure de vinylidène
3905.19.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
3905.29.00
--Autres
-Autres : 3905.91.00
--Copolymères
3905.99.00
--Autres
3906.10.00
-Poly(méthacrylate de méthyle)
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3906.90.00
-Autres
3907.20.00
-Autres polyéthers
3907.30.00
-Résines époxydes
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
3907.40.00
-Polycarbonates
3907.60.00
-Poly(éthylène téréphtalate)
3907.70.00
-Poly(acide lactique)
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3907.99.00
--Autres
3909.30.00
-Autres résines aminiques
3909.40.00
-Résines phénoliques
3909.50.00
-Polyuréthannes
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
3910.00.00
Silicones sous formes primaires.
3911.10.00
-Résines de pétrole, résines de coumarone, résines d'indène, résines de coumarone-indène et polyterpènes
3911.90.00
-Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3912.11.00
--Non plastifiés
3912.20.00
-Nitrates de cellulose (y compris les collodions)
3912.39.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
3912.90.00
-Autres
3913.90.00
-Autres
3914.00.00
Échangeurs d'ions à base de polymères des nos 39.01 à 39.13, sous formes primaires.
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3916.90.00
-En autres matières plastiques
3917.10.00
-Boyaux artificiels en protéines durcies ou en matières plastiques cellulosiques
3917.23.00
--En polymères du chlorure de vinyle
3917.29.00
--En autres matières plastiques
C. 24
Numéro tarifaire
Keeping Canada’s Economy and
Dénomination des marchandises
3917.31.00
--Tubes et tuyaux souples pouvant supporter au minimum une pression de 27,6 MPa
3917.40.00
-Accessoires
3920.10.00
-En polymères de l'éthylène
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3920.20.00
-En polymères du propylène
3920.30.00
-En polymères du styrène
-En polymères du chlorure de vinyle : 3920.43.00
--Contenant en poids au moins 6 % de plastifiants
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
3920.49.00
--Autres
3920.51.00
-En polymères acryliques : --En poly(méthacrylate de méthyle)
3920.59.00
--Autres
3920.61.00
--En polycarbonates
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
3920.62.00
--En poly(éthylène téréphtalate)
3920.73.00
--En acétate de cellulose
3920.79.00
--En autres dérivés de la cellulose
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
3920.92.00
--En polyamides
3920.94.00
--En résines phénoliques
3920.99.00
--En autres matières plastiques
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4005.10.00
-Caoutchouc additionné de noir de carbone ou de silice
4005.91.00
--Plaques, feuilles et bandes
4006.90.00
-Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
4008.11.00
-En caoutchouc alvéolaire : --Plaques, feuilles et bandes
4008.19.00
--Autres
4008.21.00
-En caoutchouc non alvéolaire : --Plaques, feuilles et bandes
4008.29.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4009.22.00
--Avec accessoires
4009.31.00
-Renforcés seulement à l'aide de matières textiles ou autrement associés seulement à des matières textiles : --Sans accessoires
4009.32.00
--Avec accessoires
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
4009.41.00
-Renforcés à l'aide d'autres matières ou autrement associés à d'autres matières : --Sans accessoires
4009.42.00
--Avec accessoires
-Courroies transporteuses : 4010.11.00
--Renforcées seulement de métal
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4010.12.00
--Renforcées seulement de matières textiles
4010.19.00
--Autres
4103.90.00
-Autres
C. 24
Keeping Canada’s Economy
Numéro tarifaire
Dénomination des marchandises
4104.11.00
-À l'état humide (y compris « wet-blue ») : --Pleine fleur, non refendue; côtés fleur
4104.19.00
--Autres
4104.41.00
-À l'état sec (en croûte) : --Pleine fleur, non refendue; côtés fleur
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4104.49.00
--Autres
4105.30.00
-À l'état sec (en croûte)
4106.22.00
--À l'état sec (en croûte)
4106.32.00
--À l'état sec (en croûte)
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
4106.91.00
-Autres : --À l'état humide (y compris « wet-blue »)
4106.92.00
--À l'état sec (en croûte)
4107.11.00
-Cuirs et peaux entiers : --Pleine fleur, non refendue
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4107.12.00
--Côtés fleur
4107.19.00
--Autres
4107.91.00
-Autres, y compris les bandes : --Pleine fleur, non refendue
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
4107.92.00
--Côtés fleur
4107.99.00
--Autres
4112.00.00
Cuirs préparés après tannage ou après dessèchement et cuirs et peaux parcheminés, d'ovins, épilés, même refendus, autres que ceux du no 41.14.
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4113.10.00
-De caprins
4113.20.00
-De porcins
4113.90.00
-Autres
4114.20.00
-Cuirs et peaux vernis ou plaqués; cuirs et peaux métallisés
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
4302.19.00
--Autres
4408.31.00
4408.39.00
-De bois tropicaux visés à la Note 1 de sous-positions du présent Chapitre : --Dark Red Meranti, Light Red Meranti et Meranti Bakau
--Autres
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
4415.20.00
-Palettes simples, palettes-caisses et autres plateaux de chargement; rehausses de palettes
4416.00.00
Futailles, cuves, baquets et autres ouvrages de tonnellerie et leurs parties, en bois, y compris les merrains.
4803.00.00
Papiers des types utilisés pour papiers de toilette, pour serviettes à démaquiller, pour essuie-mains, pour serviettes ou pour papiers similaires à usages domestiques, d'hygiène ou de toilette, ouate de cellulose et nappes de fibres de cellulose, même crêpés, plissés, gaufrés, estampés, perforés, coloriés en surface, décorés en surface ou imprimés, en rouleaux ou en feuilles.
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
4809.20.00
-Papiers dits « autocopiants »
4810.13.00
-Papiers et cartons des types utilisés pour l'écriture, l'impression ou d'autres fins graphiques, sans fibres obtenues par un procédé mécanique ou chimicomécanique ou dont 10 % au plus en poids de la composition fibreuse totale sont constitués par de telles fibres : --En rouleaux
4810.14.00
--En feuilles dont un des côtés n'excède pas 435 mm et dont l'autre côté n'excède pas 297 mm à l'état non plié
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4810.19.00
--Autres
4810.29.00
--Autres
4810.31.00
-Papiers et cartons Kraft autres que ceux des types utilisés pour l'écriture, l'impression ou d'autres fins graphiques : --Blanchis uniformément dans la masse et dont plus de 95 % en poids de la composition fibreuse totale sont constitués par des fibres de bois obtenues par un procédé chimique, d'un poids au m² n'excédant pas 150 g
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
4810.32.00
--Blanchis uniformément dans la masse et dont plus de 95 % en poids de la composition fibreuse totale sont constitués par des fibres de bois obtenues par un procédé chimique, d'un poids au m² excédant 150 g
4810.39.00
--Autres
4810.92.00
-Autres papiers et cartons : --Multicouches
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4810.99.00
--Autres
-Papiers et cartons gommés ou adhésifs : 4811.41.00
--Auto-adhésifs
4811.49.00
--Autres
4814.20.00
-Papiers peints et revêtements muraux similaires, constitués par du papier enduit ou recouvert, sur l'endroit, d'une couche de matière plastique grainée,
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises gaufrée, coloriée, imprimée de motifs ou autrement décorée
4818.90.00
-Autres
4819.40.00
-Autres sacs; sachets, pochettes (autres que celles pour disques) et cornets
4820.50.00
-Albums pour échantillonnages ou pour collections
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
4820.90.00
-Autres
4823.20.00
-Papier et carton filtre
4823.40.00
-Papiers à diagrammes pour appareils enregistreurs, en bobines, en feuilles ou en disques
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
4903.00.00
Albums ou livres d'images et albums à dessiner ou à colorier, pour enfants.
4905.99.00
--Autres
4907.00.00
Timbres-poste, timbres fiscaux et analogues, non oblitérés, ayant cours ou destinés à avoir cours dans le pays dans lequel ils ont, ou auront, une valeur faciale reconnue; papier timbré; billets de banque; chèques; titres d'actions ou d'obligations et titres similaires.
4910.00.00
Calendriers de tous genres, imprimés, y compris les blocs de calendriers à effeuiller.
Numéro tarifaire
4911.10.00
Soutien de la croissance de l’économie
Dénomination des marchandises
-Imprimés publicitaires, catalogues commerciaux et similaires
4911.91.00
-Autres : --Images, gravures et photographies
4911.99.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5111.19.00
--Autres
5111.20.00
-Autres, mélangés principalement ou uniquement avec des filaments synthétiques ou artificiels
5111.30.00
-Autres, mélangés principalement ou uniquement avec des fibres synthétiques ou artificielles discontinues
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5111.90.00
-Autres
5112.11.00
-Contenant au moins 85 % en poids de laine ou de poils fins : --D'un poids n'excédant pas 200 g/m²
5112.19.00
--Autres
Numéro tarifaire
C. 24
Keeping Canada’s Economy an
Dénomination des marchandises
5112.20.00
-Autres, mélangés principalement ou uniquement avec des filaments synthétiques ou artificiels
5112.30.00
-Autres, mélangés principalement ou uniquement avec des fibres synthétiques ou artificielles discontinues
5112.90.00
-Autres
5113.00.00
Tissus de poils grossiers ou de crin.
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5203.00.00
Coton, cardé ou peigné.
5208.12.00
--À armure toile, d'un poids excédant 100 g/m²
5208.13.00
--À armure sergé, y compris la croisé, dont le rapport d'armure n'excède pas 4
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5208.19.00
--Autres tissus
5208.21.00
-Blanchis : --À armure toile, d'un poids n'excédant pas 100 g/m²
5208.22.00
--À armure toile, d'un poids excédant 100 g/m²
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
5208.23.00
--À armure sergé, y compris le croisé, dont le rapport d'armure n'excède pas 4
5208.29.00
--Autres tissus
-Teints : 5208.31.00
--À armure toile, d'un poids n'excédant pas 100 g/m²
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5208.32.00
--À armure toile, d'un poids excédant 100 g/m²
5208.33.00
--À armure sergé, y compris le croisé, dont le rapport d'armure n'excède pas 4
5208.39.00
--Autres tissus
5208.41.00
-En fils de diverses couleurs : --À armure toile, d'un poids n'excédant pas 100 g/m²
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5208.42.00
--À armure toile, d'un poids excédant 100 g/m²
5208.43.00
--À armure sergé, y compris le croisé dont le rapport d'armure n'excède pas 4
5208.49.00
--Autres tissus
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5208.51.00
-Imprimés : --À armure toile, d'un poids n'excédant pas 100 g/m²
5208.52.00
--À armure toile, d'un poids excédant 100 g/m²
5208.59.00
--Autres tissus
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5209.11.00
-Écrus : --À armure toile
5209.12.00
--À armure sergé, y compris le croisé. dont le rapport d'armure n'excède pas 4
5209.19.00
--Autres tissus
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5209.21.00
-Blanchis : --À armure toile
5209.22.00
--À armure sergé, y compris le croisé, dont le rapport d'armure n'excède pas 4
5209.29.00
--Autres tissus
5209.31.00
-Teints : --À armure toile
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
5209.32.00
--À armure sergé, y compris le croisé, dont le rapport d'armure n'excède pas 4
5209.39.00
--Autres tissus
5209.41.00
-En fils de diverses couleurs : --À armure toile
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5209.42.00
--Tissus dits « Denim »
5209.43.00
--Autres tissus à armure sergé, y compris le croisé, dont le rapport d'armure n'excède pas 4
5209.49.00
--Autres tissus
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5209.59.00
--Autres tissus
5211.42.00
--Tissus dits « Denim »
5309.11.00
-Contenant au moins 85 % en poids de lin : --Écrus ou blanchis
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5309.19.00
--Autres
5309.21.00
-Contenant moins de 85 % en poids de lin : --Écrus ou blanchis
5309.29.00
--Autres
5310.90.00
-Autres
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
5311.00.00
Tissus d'autres fibres textiles végétales; tissus de fils de papier.
5407.92.00
--Teints
5408.10.00
-Tissus obtenus à partir de fils à haute ténacité de rayonne viscose
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5408.21.00
--Écrus ou blanchis
5408.31.00
-Autres tissus : --Écrus ou blanchis
5408.32.00
--Teints
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5408.33.00
--En fils de diverses couleurs
5408.34.00
--Imprimés
5515.13.00
--Mélangées principalement ou uniquement avec de la laine ou des poils fins
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises -De filaments synthétiques ou artificiels :
5603.11.00
--D'un poids n'excédant pas 25 g/m²
5603.12.00
--D'un poids supérieur à 25 g/m² mais n'excédant pas 70 g/m²
5603.13.00
--D'un poids supérieur à 70 g/m² mais n'excédant pas 150 g/m²
5603.14.00
--D'un poids supérieur à 150 g/m²
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5603.91.00
-Autres : --D'un poids n'excédant pas 25 g/m²
5603.92.00
--D'un poids supérieur à 25 g/m² mais n'excédant pas 70 g/m²
5603.93.00
--D'un poids supérieur à 70 g/m² mais n'excédant pas 150 g/m²
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5603.94.00
--D'un poids supérieur à 150 g/m²
5606.00.00
Fils guipés, lames et formes similaires des nos 54.04 ou 54.05 guipées, autres que ceux du no 56.05 et autres que les fils de crin guipés; fils de chenille; fils dits « de chaînette ».
5801.10.00
-De laine ou de poils fins
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5801.22.00
--Velours et peluches par la trame, coupés, côtelés
5801.23.00
--Autres velours et peluches par la trame
5801.26.00
--Tissus de chenille
5801.31.00
--Velours et peluches par la trame, non coupés
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5801.32.00
--Velours et peluches par la trame, coupés, côtelés
5801.33.00
--Autres velours et peluches par la trame
5801.36.00
--Tissus de chenille
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5801.90.00
-D'autres matières textiles
5802.11.00
-Tissus bouclés du genre éponge, en coton : --Écrus
5802.19.00
--Autres
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
5802.20.00
-Tissus bouclés du genre éponge, en autres matières textiles
5802.30.00
-Surfaces textiles touffetées
5803.00.00
Tissus à point de gaze, autres que les articles du no 58.06.
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5804.10.00
-Tulles, tulles-bobinots et tissus à mailles nouées
5804.21.00
-Dentelles à la mécanique : --De fibres synthétiques ou artificielles
5804.29.00
--D'autres matières textiles
5804.30.00
-Dentelles à la main
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
5806.10.00
-Rubanerie de velours, de peluches, de tissus de chenille ou de tissus bouclés du genre éponge
5806.20.00
-Autre rubanerie, contenant en poids 5 % ou plus de fils d'élastomères ou de fils de caoutchouc
5806.31.00
-Autre rubanerie : --De coton
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5806.32.00
--De fibres synthétiques ou artificielles
5806.39.00
--D'autres matières textiles
5806.40.00
-Rubans sans trame, en fils ou fibres parallélisés et encollés (bolducs)
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5807.10.00
-Tissés
5807.90.00
-Autres
5808.10.00
-Tresses en pièces
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
5808.90.00
-Autres
5809.00.00
Tissus de fils de métal et tissus de filés métalliques ou de fils textiles métallisés du no 56.05, des types utilisés pour l'habillement, l'ameublement ou usages similaires, non dénommés ni compris ailleurs.
5810.10.00
-Broderies chimiques ou aériennes et broderies à fond découpé
5810.91.00
-Autres broderies : --De coton
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
5810.92.00
--De fibres synthétiques ou artificielles
5810.99.00
--D'autres matières textiles
6805.10.00
-Appliqués sur tissus en matières textiles seulement
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
6805.20.00
-Appliqués sur papier ou carton seulement
6805.30.00
-Appliqués sur d'autres matières
6806.10.00
-Laines de laitier, de scories, de roche et laines minérales similaires, même mélangées entre elles, en masses, feuilles ou rouleaux
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
6806.90.00
-Autres
6814.10.00
-Plaques, feuilles et bandes en mica aggloméré ou reconstitué, même sur support
7019.31.00
-Voiles, nappes, mats, matelas, panneaux et produits similares non tissés : --Mats
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7019.32.00
--Voiles
7019.39.00
--Autres
7019.51.00
-Autres tissus : --D'une largeur n'excédant pas 30 cm
7019.52.00
--D'une largeur excédant 30 cm, à armure toile, d'un poids inférieur à 250 g/m², de filaments titrant par
Numéro tarifaire
C. 24
Keeping Canada’s Economy and
Dénomination des marchandises fils simples 136 tex ou moins
7019.59.00
--Autres
7019.90.00
-Autres
7106.92.00
--Sous formes mi-ouvrées
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7108.13.00
--Sous autres formes mi-ouvrées
7115.90.00
-Autres
7202.92.00
--Ferrovanadium
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7205.10.00
-Grenailles
7207.11.00
--De section transversale carrée ou rectangulaire et dont la largeur est inférieure à deux fois l'épaisseur
7207.19.00
--Autres
7207.20.00
-Contenant en poids 0,25 % ou plus de carbone
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7208.25.00
-Autres, enroulés, simplement laminés à chaud, décapés : --D'une épaisseur de 4,75 mm ou plus
7208.26.00
--D'une épaisseur de 3 mm ou plus mais inférieure à 4,75 mm
7208.27.00
--D'une épaisseur inférieure à 3 mm
Numéro tarifaire
C. 24
Keeping Canada’s Economy an
Dénomination des marchandises
7208.37.00
--D'une épaisseur de 4,75 mm ou plus mais n'excédant pas 10 mm
7208.38.00
--D'une épaisseur de 3 mm ou plus mais inférieure à 4,75 mm
7208.40.00
-Non enroulés, simplement laminés à chaud, présentant des motifs en relief
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7208.51.00
--D'une épaisseur excédant 10 mm
7208.52.00
--D'une épaisseur de 4,75 mm ou plus mais n'excédant pas 10 mm
7209.16.00
--D'une épaisseur excédant 1 mm mais inférieure à 3 mm
Numéro tarifaire
C. 24
Keeping Canada’s Economy an
Dénomination des marchandises
7209.17.00
--D'une épaisseur de 0,5 mm ou plus mais n'excédant pas 1 mm
7209.18.00
--D'une épaisseur inférieure à 0,5 mm
7210.20.00
-Plombés, y compris le fer terne
7211.19.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7211.23.00
-Simplement laminés à froid : --Contenant en poids moins de 0,25 % de carbone
7211.29.00
--Autres
7211.90.00
-Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7212.50.00
-Autrement revêtus
7212.60.00
-Plaqués
7213.20.00
-Autres, en aciers de décolletage
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7213.91.00
-Autres : --De section circulaire d'un diamètre inférieur à 14 mm
7213.99.00
--Autres
7214.30.00
-Autres, en aciers de décolletage
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
7214.91.00
-Autres : --De section transversale rectangulaire
7214.99.00
--Autres
7216.21.00
--Profilés en L
7216.31.00
-Profilés en U, en I ou en H, simplement laminés ou filés à chaud, d'une hauteur de 80 mm ou plus : --Profilés en U
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7216.32.00
--Profilés en I
7216.33.00
--Profilés en H
7216.50.00
-Autres profilés, simplement laminés ou filés à chaud
Numéro tarifaire
C. 24
Keeping Canada’s Economy an
Dénomination des marchandises
7216.91.00
-Autres : --Obtenus ou parachevés à froid à partir de produits laminés plats
7216.99.00
--Autres
7217.10.00
-Non revêtus, même polis
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7217.20.00
-Zingués
7217.30.00
-Revêtus d'autres métaux communs
7217.90.00
-Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7218.91.00
-Autres : --De section transversale rectangulaire
7218.99.00
--Autres
7219.12.00
--D'une épaisseur de 4,75 mm ou plus mais n'excédant pas 10 mm
7219.13.00
--D'une épaisseur de 3 mm ou plus mais inférieure à 4,75 mm
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7219.14.00
--D'une épaisseur inférieure à 3 mm
7219.21.00
-Simplement laminés à chaud, non enroulés : --D'une épaisseur excédant 10 mm
7219.22.00
--D'une épaisseur de 4,75 mm ou plus mais n'excédant pas 10 mm
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
7219.23.00
--D'une épaisseur de 3 mm ou plus mais inférieure à 4,75 mm
7219.24.00
--D'une épaisseur inférieure à 3 mm
7219.31.00
-Simplement laminés à froid : --D'une épaisseur de 4,75 mm ou plus
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
7219.32.00
--D'une épaisseur de 3 mm ou plus mais inférieure à 4,75 mm
7219.33.00
--D'une épaisseur excédant 1 mm mais inférieure à 3 mm
7219.34.00
--D'une épaisseur de 0,5 mm ou plus mais n'excédant pas 1 mm
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7219.35.00
--D'une épaisseur inférieure à 0,5 mm
7219.90.00
-Autres
7220.11.00
-Simplement laminés à chaud : --D'une épaisseur de 4,75 mm ou plus
7220.12.00
--D'une épaisseur inférieure à 4,75 mm
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7220.20.00
-Simplement laminés à froid
7220.90.00
-Autres
7222.20.00
-Barres simplement obtenues ou parachevées à froid
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
7223.00.00
Fils en aciers inoxydables.
7224.90.00
-Autres
7225.30.00
-Autres, simplement laminés à chaud, enroulés
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7225.40.00
-Autres, simplement laminés à chaud, non enroulés
7225.50.00
-Autres, simplement laminés à froid
7226.91.00
-Autres : --Simplement laminés à chaud
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7226.92.00
--Simplement laminés à froid
7226.99.00
--Autres
7227.90.00
-Autres
7228.10.00
-Barres en aciers à coupe rapide
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7228.20.00
-Barres en aciers silico-manganeux
7228.30.00
-Autres barres, simplement laminées ou filées à chaud
7228.50.00
-Autres barres, simplement obtenues ou parachevées à froid
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7228.70.00
-Profilés
7229.90.00
-Autres
7301.20.00
-Profilés
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7302.10.00
-Rails
7304.19.00
--Autres
7304.31.00
-Autres, de section circulaire, en fer ou en aciers non alliés : --Étirés ou laminés à froid
7304.39.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7304.49.00
--Autres
7304.51.00
-Autres, de section circulaire, en autres aciers alliés : --Étirés ou laminés à froid
7304.59.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7304.90.00
-Autres
7305.31.00
-Autres, soudés : --Soudés longitudinalement
7305.39.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7306.21.00
-Tubes et tuyaux de cuvelage ou de production des types utilisés pour l'extraction du pétrole ou de gaz : --Soudés, en aciers in oxydables
7306.29.00
--Autres
7306.30.00
-Autres, soudés, de section circulaire, en fer ou en aciers non alliés
Numéro tarifaire
7306.40.00
7306.61.00
7306.69.00
Soutien de la croissance de l’économie
Dénomination des marchandises
-Autres, soudés, de section circulaire, en aciers inoxydables
-Autres, soudés, de section non circulaire : --De section carrée ou rectangulaire
--De section non circulaire, autre que carrée ou rectangulaire
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7306.90.00
-Autres
7307.11.00
-Moulés : --En fonte non malléable
7307.19.00
--Autres
7307.21.00
--Brides
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7307.22.00
--Coudes, courbes et manchons, filetés
7307.23.00
--Accessoires à souder bout à bout
7307.91.00
-Autres : --Brides
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7307.92.00
--Coudes, courbes et manchons, filetés
7307.93.00
--Accessoires à souder bout à bout
7307.99.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7308.90.00
-Autres
7309.00.00
Réservoirs, foudres, cuves et récipients similaires pour toutes matières (à l'exception des gaz comprimés ou liquéfiés), en fonte, fer ou acier, d'une contenance excédant 300 litres, sans dispositifs mécaniques ou thermiques, même avec revêtement intérieur ou calorifuge.
7310.10.00
-D'une contenance de 50 litres ou plus
7311.00.00
Récipients pour gaz comprimés ou liquéfiés, en fonte,
Numéro tarifaire
C. 24
Keeping Canada’s Economy an
Dénomination des marchandises fer ou acier.
7312.10.00
-Torons et câbles
7312.90.00
-Autres
7313.00.00
Ronces artificielles en fer ou en acier; torsades, barbelées ou non, en fils ou en feuillard de fer ou d'acier, des types utilisés pour les clôtures.
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
7314.14.00
--Autres toiles métalliques tissées, en aciers inoxydables
7314.19.00
--Autres
7314.49.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7315.12.00
--Autres chaînes
7315.81.00
-Autres chaînes et chaînettes : --Chaînes à maillons à étais
7315.82.00
--Autres chaînes, à maillons soudés
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7315.89.00
--Autres
7315.90.00
-Autres parties
7317.00.00
Pointes, clous, punaises, crampons appointés, agrafes ondulées ou biseautées et articles similaires, en fonte, fer ou acier, même avec tête en autre matière, à l'exclusion de ceux avec tête en cuivre.
7318.13.00
--Crochets et pitons à pas de vis
Numéro tarifaire
C. 24
Keeping Canada’s Economy an
Dénomination des marchandises
7318.15.00
--Autres vis et boulons, même avec leurs écrous ou rondelles
7318.22.00
--Autres rondelles
7318.29.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7320.20.00
-Ressorts en hélice
7320.90.00
-Autres
7325.91.00
--Boulets et articles similaires pour broyeurs
C. 24
Keeping Canada’s Economy and
Numéro tarifaire
Dénomination des marchandises
7408.21.00
-En alliages de cuivre : --À base de cuivre-zinc (laiton)
7408.22.00
--À base de cuivre-nickel (cupronickel) ou de cuivrenickel-zinc (maillechort)
7408.29.00
--Autres
7415.33.00
--Vis; boulons et écrous
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7604.10.00
-En aluminium non allié
7604.29.00
--Autres
7606.11.00
-De forme carrée ou rectangulaire : --En aluminium non allié
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
7606.12.00
--En alliages d'aluminium
7606.91.00
-Autres : --En aluminium non allié
7606.92.00
--En alliages d'aluminium
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
7607.11.00
-Sans support : --Simplement laminées
7607.19.00
--Autres
7611.00.00
Réservoirs, foudres, cuves et récipients similaires pour toutes matières (à l'exception des gaz comprimés ou liquéfiés), en aluminium, d'une contenance excédant 300 litres, sans dispositifs mécaniques ou thermiques, même avec revêtement intérieur ou calorifuge.
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
7616.10.00
-Pointes, clous, crampons appointés, vis, boulons, écrous, crochets à pas de vis, rivets, goupilles, chevilles, clavettes, rondelles et articles similaires
7801.10.00
-Plomb affiné
7804.11.00
--Feuilles et bandes, d'une épaisseur n'excédant pas 0,2 mm (support non compris)
7806.00.00
Autres ouvrages en plomb.
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8003.00.00
Barres, profilés et fils, en étain.
8101.99.00
--Autres
8104.19.00
--Autres
Numéro tarifaire
C. 24
Keeping Canada’s Economy an
Dénomination des marchandises
8105.20.00
-Mattes de cobalt et autres produits intermédiaires de la métallurgie du cobalt; cobalt sous forme brute; poudres
8108.20.00
-Titane sous forme brute; poudres
8108.90.00
-Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8109.20.00
-Zirconium sous forme brute; poudres
8109.90.00
-Autres
8112.92.00
-Autres : --Sous forme brute; déchets et débris; poudres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8112.99.00
--Autres
8207.19.00
--Autres, y compris les parties
8207.20.00
-Filières pour l'étirage ou le filage (extrusion) des métaux
8207.30.00
-Outils à emboutir, à estamper ou à poinçonner
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8207.40.00
-Outils à tarauder ou à fileter
8207.50.00
-Outils à percer
8207.60.00
-Outils à aléser ou à brocher
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8207.80.00
-Outils à tourner
8209.00.00
Plaquettes, baguettes, pointes et objets similaires pour outils, non montés, constitués par des cermets.
8301.20.00
-Serrures des types utilisés pour véhicules automobiles
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8307.10.00
-En fer ou en acier
8308.10.00
-Agrafes, crochets et œillets
8308.90.00
-Autres, y compris les parties
8309.90.00
-Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8311.90.00
-Autres
8407.33.00
--D'une cylindrée excédant 250 cm³ mais n'excédant pas 1 000 cm³
8409.91.00
--Reconnaissables comme étant exclusivement ou principalement destinées aux moteurs à piston à allumage par étincelles
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8411.81.00
--D'une puissance n'excédant pas 5 000 kW
8411.99.00
--Autres
8413.91.00
--De pompes
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
8415.20.00
-Du type de ceux utilisés pour le confort des personnes dans les véhicules automobiles
8415.83.00
--Sans dispositif de réfrigération
8419.89.00
--Autres
8421.23.00
--Pour la filtration des huiles minérales dans les moteurs à allumage par étincelles ou par compression
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8436.80.00
-Autres machines et appareils
8437.10.00
-Machines pour le nettoyage, le triage ou le criblage des grains ou des légumes secs
8437.80.00
-Autres machines et appareils
C. 24
Numéro tarifaire
Keeping Canada’s Economy an
Dénomination des marchandises
8438.20.00
-Machines et appareils pour la confiserie ou pour la fabrication du cacao ou du chocolat
8438.40.00
-Machines et appareils pour la brasserie
8438.60.00
-Machines et appareils pour la préparation des fruits ou des légumes
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
8439.10.00
-Machines et appareils pour la fabrication de la pâte de matières fibreuses cellulosiques
8439.20.00
-Machines et appareils pour la fabrication du papier ou du carton
8439.30.00
-Machines et appareils pour le finissage du papier ou du carton
8443.13.00
--Autres machines et appareils à imprimer offset
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8451.80.00
-Autres machines et appareils
8458.11.00
-Tours horizontaux : --À commande numérique
8458.19.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8458.91.00
--À commande numérique
8459.21.00
-Autres machines à percer : --À commande numérique
8459.29.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8459.31.00
-Autres aléseuses-fraiseuses : --À commande numérique
8459.39.00
--Autres
8459.40.00
-Autres machines à aléser
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8459.61.00
--À commande numérique
8460.29.00
--Autres
8462.21.00
-Machines (y compris les presses) à rouler, cintrer, plier, dresser ou planer : --À commande numérique
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8462.29.00
--Autres
8462.31.00
-Machines (y compris les presses) à cisailler, autres que les machines combinées à poinçonner et à cisailler : --À commande numérique
8462.39.00
--Autres
8462.49.00
--Autres
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
8463.10.00
-Bancs à étirer les barres, tubes, profilés, fils ou similaires
8463.30.00
-Machines pour le travail des métaux sous forme de fil
8463.90.00
-Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8464.90.00
-Autres
8467.11.00
-Pneumatiques : --Rotatifs (même à percussion)
8467.19.00
--Autres
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
8467.21.00
-À moteur électrique incorporé : --Perceuses de tous genres, y compris les perforatrices rotatives
8467.22.00
--Scies et tronçonneuses
8467.29.00
--Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8467.91.00
--De tronçonneuses à chaîne
8467.99.00
--Autres
8468.90.00
-Parties
8471.60.00
-Unités d'entrée ou de sortie, pouvant comporter, sous la même enveloppe, des unités de mémoire
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8477.10.00
-Machines à mouler par injection
8477.20.00
-Extrudeuses
8477.51.00
-Autres machines et appareils à mouler ou à former : --À mouler ou à rechaper les pneumatiques ou à mouler ou à former les chambres à air
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8477.59.00
--Autres
8479.50.00
-Robots industriels, non dénommés ni compris ailleurs
8480.71.00
--Pour le moulage par injection ou par compression
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8482.10.00
-Roulements à billes
8482.80.00
-Autres, y compris les roulements combinés
8483.40.00
-Engrenages et roues de friction, autres que les roues dentées et autres organes élémentaires de transmission présentés séparément; broches filetées à billes ou à rouleaux; réducteurs, multiplicateurs et variateurs de vitesse, y compris les convertisseurs de couple
8483.50.00
-Volants et poulies, y compris les poulies à moufles
C. 24
Numéro tarifaire
Keeping Canada’s Economy and
Dénomination des marchandises
8483.60.00
-Embrayages et organes d'accouplement, y compris les joints d'articulation
8483.90.00
-Roues dentées et autres organes élémentaires de transmission présentés séparément; parties
8501.10.00
-Moteurs d'une puissance n'excédant pas 37,5 W
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8501.20.00
-Moteurs universels d'une puissance excédant 37,5 W
8501.31.00
--D'une puissance n'excédant pas 750 W
8501.33.00
--D'une puissance excédant 75 kW mais n'excédant pas 375 kW
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8501.34.00
--D'une puissance excédant 375 kW
8501.40.00
-Autres moteurs à courant alternatif, monophasés
-Autres moteurs à courant alternatif, polyphasés : 8501.51.00
--D'une puissance n'excédant pas 750 W
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
8501.52.00
--D'une puissance excédant 750 W mais n'excédant pas 75 kW
8501.53.00
--D'une puissance excédant 75 kW
8501.61.00
-Machines génératrices à courant alternatif (alternateurs) : --D'une puissance n'excédant pas 75 kVA
8501.62.00
--D'une puissance excédant 75 kVA mais n'excédant pas 375 kVA
Numéro tarifaire
C. 24
Keeping Canada’s Economy an
Dénomination des marchandises
8501.63.00
--D'une puissance excédant 375 kVA mais n'excédant pas 750 kVA
8501.64.00
--D'une puissance excédant 750 kVA
8502.11.00
--D'une puissance n'excédant pas 75 kVA
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
8502.20.00
-Groupes électrogènes à moteur à piston à allumage par étincelles (moteurs à explosion)
8506.90.00
-Parties
8507.90.00
-Parties
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8511.40.00
-Démarreurs, même fonctionnant comme génératrices
8511.80.00
-Autres appareils et dispositifs
8511.90.00
-Parties
8516.80.00
-Résistances chauffantes
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8532.21.00
--Au tantale
8532.22.00
--Électrolytiques à l'aluminium
8532.25.00
--À diélectrique en papier ou en matières plastiques
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
8532.29.00
--Autres
8532.30.00
-Condensateurs variables ou ajustables
8532.90.00
-Parties
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
8533.40.00
-Autres résistances variables (y compris les rhéostats et les potentiomètres)
8536.70.00
-Connecteurs pour fibres optiques, faisceaux ou câbles de fibres optiques
8540.60.00
-Autres tubes cathodiques
C. 24
Numéro tarifaire
8542.31.00
Keeping Canada’s Economy an
Dénomination des marchandises -Circuits intégrés électroniques : --Processeurs et contrôleurs, même combinés avec des mémoires, des convertisseurs, des circuits logiques, des amplificateurs, des horloges, des circuits de synchronisation ou d’autres circuits
8542.32.00
--Mémoires
8542.33.00
--Amplificateurs
8542.39.00
--Autres
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
8544.70.00
-Câbles de fibres optiques
8545.19.00
--Autres
8548.90.00
-Autres
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
9001.10.00
-Fibres optiques, faisceaux et câbles de fibres optiques
9013.80.00
-Autres dispositifs, appareils et instruments
9013.90.00
-Parties et accessoires
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
9015.90.00
-Parties et accessoires
9016.00.00
Balances sensibles à un poids de 5 cg ou moins, avec ou sans poids.
9017.90.00
-Parties et accessoires
9024.10.00
-Machines et appareils d'essais des métaux
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
9024.80.00
-Autres machines et appareils
9025.90.00
-Parties et accessoires
9027.20.00
-Chromatographes et appareils d'électrophorèse
Numéro tarifaire
Soutien de la croissance de l’économie
Dénomination des marchandises
9027.30.00
-Spectromètres, spectrophotomètres et spectrographes utilisant les rayonnements optiques (UV, visibles, IR)
9027.90.00
-Microtomes; parties et accessoires
9028.20.00
-Compteurs de liquides
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
9029.20.00
-Indicateurs de vitesse et tachymètres; stroboscopes
9029.90.00
-Parties et accessoires
9030.10.00
-Instruments et appareils pour la mesure ou la détection des radiations ionisantes
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
9030.31.00
--Multimètres, sans dispositif enregistreur
9030.33.00
--Autres, sans dispositif enregistreur
9030.40.00
-Autres instruments et appareils, spécialement conçus pour les techniques de la télécommunication (hypsomètres, kerdomètres, distorsiomètres, psophomètres, par exemple)
9030.84.00
--Autres, avec dispositif enregistreur
C. 24
Keeping Canada’s Economy an
Numéro tarifaire
Dénomination des marchandises
9030.89.00
--Autres
9031.20.00
-Bancs d'essai
9031.80.00
-Autres instruments, appareils et machines
Soutien de la croissance de l’économie
Numéro tarifaire
Dénomination des marchandises
9032.89.00
--Autres
9033.00.00
Parties et accessoires non dénommées ni compris ailleurs dans le présent Chapitre, pour machines, appareils, instruments ou articles du Chapitre 90.
9504.90.00
-Autres
Numéro tarifaire
C. 24
Keeping Canada’s Economy and
Dénomination des marchandises
Soutien de la croissance de l’économie
SCHED (Sectio
Tariff Item
Description of Goods
98.25
Goods imported by mail or courier for personal or household use.
The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with t accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any good imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act. The value of goods imported that are eligible to be classified under this heading shall not exceed $500.
The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. 9825.10.00
-Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under t Most-Favoured-Nation Tariff.
9825.20.00
-Goods which, if classified in accordance with the
Tariff Item
C. 24
Keeping Canada’s Economy an
Description of Goods
provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff.
9825.30.00
-Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-FavouredNation Tariff that is not more than 5 percentage points greater than the rate provided by this tariff item under the Most-Favoured-Nation Tariff.
Soutien de la croissance de l’économie
ANNE (article
Numéro tarifaire 98.25
Dénomination des marchandises
Marchandises importées par la poste ou par entreprises de messagerie pour usage personnel ou domestique.
Les marchandises suivantes ne peuvent pas être classée sous la présente position : marchandises et catégories d marchandises qui, à l’importation, ne peuvent être dédouanées qu’en conformité avec les dispositions concernant la déclaration en détail de la Loi sur les douanes ou de ses règlements d’application, et qu’à la condition que l’importateur ou le propriétaire des marchandises fournisse, avant le dédouanement de celles-ci, tout certificat, licence, permis ou autre document et tout renseignement exigé aux termes d’une loi fédérale ou de ses règlements d’application qui interdisent, contrôlent ou régissent l’importation des marchandises, mais cette exclusion de la classification ne s’applique pas aux marchandises importées sous l’autorité d’une licence générale d’importation délivrée en vertu du paragraphe 8(1.1) ou de l’article 8.3 de la Loi sur les licences d’exportation et d’importation et conformément à une telle licence. La valeur des marchandises importées pouvant être classées dans la présente position ne peut pas excéder 500 $.
Les marchandises suivantes ne peuvent pas être classée dans les nos tarifaires 9825.10.00, 9825.20.00 ou 9825.30.00 : les boissons alcooliques; le tabac; les produits du tabac; les marchandises assujetties à des droits de douane supplémentaires en vertu des articles 21.1 à 22 de la présente loi; les marchandises assujetties à une taxe imposée en vertu du paragraphe 23(1) de la Loi sur la taxe d’accise; les marchandises relativement auxquelles aucune taxe n’est payable en vertu de la section III de la partie IX de cette loi; et les marchandises relativement auxquelles une taxe est payable en vertu de l’article 212.1 de cette loi si un montant est à déduire de cette taxe en application de l’article 214.1 de cette loi. 9825.10.00
-Marchandises qui, si elles étaient classées conformément aux dispositions des Chapitres 1 à 97, seraient assujetties à un taux de droits de douane du Tarif de la nation la plus favorisée qui n’est ni supérieu ni inférieur de 5 pour cent au taux fixé pour ce numéro tarifaire par le Tarif de la nation la plus favorisée.
C. 24
Numéro tarifaire
9825.20.00
Keeping Canada’s Economy an
Dénomination des marchandises
-Marchandises qui, si elles étaient classées 5 conformément aux dispositions des Chapitres 1 à 97, seraient assujetties à un taux de droits de douane du Tarif de la nation la plus favorisée qui n’est ni supérieur ni inférieur de 5 pour cent au taux fixé pour ce numéro tarifaire par le Tarif de la nation la plus favorisée.
9825.30.00
-Marchandises qui, si elles étaient classées conformément aux dispositions des Chapitres 1 à 97, seraient assujetties à un taux de droits de douane du Tarif de la nation la plus favorisée qui n’est pas supérieur de 5 pour cent au taux fixé pour ce numéro tarifaire par le Tarif de la nation la plus favorisée.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 1 An Act to amend the Motor Vehicle Safety Act and the Canadian Environmental Protection Act, 1999
ASSENTED TO 23rd MARCH, 2011 BILL S-5
SUMMARY This enactment amends the Motor Vehicle Safety Act and the Canadian Environmental Protection Act, 1999 to allow, subject to certain conditions, the importation of certain used vehicles from Mexico in order for Canada to meet its free trade obligations.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 1 An Act to amend the Motor Vehicle Safety Act and the Canadian Environmental Protection Act, 1999 [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Ensuring Safe Vehicles Imported from Mexico for Canadians Act.
1993, c. 16
MOTOR VEHICLE SAFETY ACT 2. The definition “vehicle” in section 2 of the Motor Vehicle Safety Act is replaced by the following:
“vehicle” « véhicule »
“vehicle” means any vehicle that belongs to a prescribed class of vehicles. 3. Subsection 7(2) of the Act is replaced by the following:
Vehicle from United States or Mexico
(2) Despite sections 5 and 6, a vehicle that has been sold at the retail level in the United States, or that is a prescribed vehicle from Mexico, and that fails to satisfy an applicable requirement of those sections may be imported into Canada if the vehicle satisfies the conditions specified in the regulations, if any, and if the person importing the vehicle makes a declaration in the prescribed form and manner that, (a) within the prescribed period, the vehicle will be made to conform to that requirement and will be inspected in accordance with the regulations; and
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Motor Vehicle Safety and Canadia
(b) before the vehicle is presented for licensing under the laws of a province, the vehicle will be certified in accordance with the regulations to so conform by any person who is designated by the regulations. 1999, c. 33
CANADIAN ENVIRONMENTAL PROTECTION ACT, 1999 4. Subsection 155(2) of the Canadian Environmental Protection Act, 1999 is replaced by the following:
Vehicle from United States or Mexico
(2) Sections 153 and 154 do not apply in respect of the importation of a vehicle that has been sold at the retail level in the United States, or that is a prescribed vehicle from Mexico, if the vehicle satisfies the conditions specified in the regulations, if any, and if the person importing it makes a declaration in the prescribed form and manner that, (a) within the prescribed period, the applicable requirements of those sections will be met and, if required by the regulations, the vehicle will be inspected in accordance with them; and (b) before the vehicle is presented for licensing under the laws of a province or an aboriginal government, the vehicle will be certified, in accordance with the regulations, as conforming to the applicable requirements of those sections. 5. Subsection 160(1) of the Act is amended by striking out “and” at the end of paragraph (g) and by adding the following after that paragraph: (g.1) respecting inspection and certification referred to in subsection 155(2) and, in particular, designating any person who is authorized to inspect or certify vehicles; and COMING INTO FORCE
Order in council
6. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 25 An Act to reorganize the Canadian Wheat Board and to make consequential and related amendments to certain Acts
ASSENTED TO 15th DECEMBER, 2011 BILL C-18
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to reorganize the Canadian Wheat Board and to make consequential and related amendments to certain Acts”.
SUMMARY Part 1 of this enactment amends the Canadian Wheat Board Act to change the governance structure of the Canadian Wheat Board and to make other changes in preparation for the implementation of Parts 2 and 3. Part 2 replaces the Canadian Wheat Board Act with a new Act that continues the Canadian Wheat Board and charges it with the marketing of grain through voluntary pooling. Part 3 provides for the possible continuation of the Board under other federal legislation, while Part 4 provides for its winding up if no such continuation occurs. Finally, Part 5 provides for the repeal of the new Act enacted by Part 2.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
60 ELIZABETH II —————— CHAPTER 25 An Act to reorganize the Canadian Wheat Board and to make consequential and related amendments to certain Acts [Assented to 15th December, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Marketing Freedom for Grain Farmers Act. PART 1 OPERATIONS OF THE CANADIAN WHEAT BOARD DURING PRELIMINARY PERIOD
R.S., c. C-24
AMENDMENTS TO THE CANADIAN WHEAT BOARD ACT
1998, c. 17, s. 3
2. Subsection 3.01(2) of the Canadian Wheat Board Act is replaced by the following:
Composition of the board
(2) The board consists of five directors, including a chairperson and a president.
1998, c. 17, s. 3
3. (1) Subsection 3.02(1) of the Act is replaced by the following:
Directors
3.02 (1) Four directors are appointed by the Governor in Council on the recommendation of the Minister. The president is appointed by the Governor in Council in accordance with section 3.09.
1998, c. 17, s. 3
(2) Subsection 3.02(4) of the Act is repealed.
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1998, c. 17, s. 3
4. Subsection 3.04(3) of the French version of the Act is replaced by the following:
Absence ou empêchement
(3) En cas d’absence ou d’empêchement du président du conseil, le conseil peut désigner l’un des administrateurs pour assurer l’intérim.
1998, c. 17, s. 3
5. Paragraph 3.05(c) of the Act is repealed.
1998, c. 17, s. 3
6. The heading before section 3.06 and sections 3.06 to 3.08 of the Act are repealed.
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7. Section 3.12 of the Act is amended by adding the following after subsection (1): Deemed best interests
(1.1) Any act taken by a director or officer of the Corporation for the purpose of facilitating the implementation of Part 2 or 3 of the Marketing Freedom for Grain Farmers Act is deemed to be in the best interests of the Corporation. 8. Section 3.13 of the Act is amended by adding the following after subsection (1):
Advance of costs
(1.1) The Corporation may advance moneys to any individual referred to in subsection (1) for the costs, charges and expenses of an action or proceeding referred to in that subsection unless there are reasonable grounds to believe that the individual does not fulfil the conditions set out in paragraph (1)(a) or (b). The individual must repay the moneys if he or she does not fulfil those conditions.
1998, c. 17, s. 4
9. Subsection 4(2) of the Act is replaced by the following:
Status
(2) The Corporation is not an agent of Her Majesty and, despite Part X of the Financial Administration Act, is not a Crown corporation within the meaning of the Financial Administration Act. The directors, officers, clerks and employees of the Corporation are not part of the federal public administration. 9.1 The Act is amended by adding the following after section 18:
Commission can
Exception
18.1 Despite subsection 18(2), the Corporation may agree to buy or sell grain if the agreement provides for purchase or sale to occur on or after the day on which Part 2 of the Marketing Freedom for Grain Farmers Act comes into force.
1998, c. 17, s. 19(2)
10. Subparagraph 33(1)(a)(i.2) of the Act is repealed.
1998, c. 17, s. 28(E)
11. (1) Paragraph 45(b) of the Act is repealed. (2) Section 45 of the Act is renumbered as subsection 45(1) and is amended by adding the following:
Exception
(2) Despite subsection (1), a person may agree to sell or buy wheat or wheat products if the agreement provides for the sale or purchase to occur on or after the day on which Part 2 of the Marketing Freedom for Grain Farmers Act comes into force. TRANSITIONAL PROVISIONS
Directors
12. Every person holding office as an elected director of the Canadian Wheat Board immediately before the day on which this Part comes into force ceases to hold office on that day.
Election of directors
13. (1) In respect of the pool period during which this Part comes into force, the costs of an election of directors of the Corporation that have been incurred but not deducted before this Part comes into force are to be deducted in accordance with subsection 33(1) of the Canadian Wheat Board Act as it read on the day before the day on which this Part comes into force.
Definition
(2) In subsection (1), “pool period” has the same meaning as in section 31 of the Canadian Wheat Board Act.
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ENACTMENT OF CANADIAN WHEAT BOARD (INTERIM OPERATIONS) ACT Enactment
14. The Canadian Wheat Board (Interim Operations) Act is enacted as follows: An Act to provide for the constitution and powers of The Canadian Wheat Board responsible for the marketing of grain SHORT TITLE
Short title
1. This Act may be cited as the Canadian Wheat Board (Interim Operations) Act. INTERPRETATION
Definitions
“bank” « banque »
2. (1) The following definitions apply in this Act. “bank” means (a) a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act; (b) a credit union, caisse populaire or other cooperative credit society that is designated by the Minister on the application of that society as a bank for the purposes of this Act; (c) a company within the meaning of the Trust and Loan Companies Act, or a company, society or provincial company within the meaning of the Insurance Companies Act, that is designated by the Minister on the application of that company, society or provincial company as a bank for the purposes of this Act; and (d) a Province of Alberta Treasury Branch established under The Treasury Branches Act as enacted by the Legislature of the Province of Alberta.
“board” « conseil »
“board” means the board of directors of the Corporation.
“Corporation” « Commission »
“Corporation” means The Canadian Wheat Board continued by subsection 4(1).
2011 “elevator” « silo »
Commission can “elevator” means a grain elevator, warehouse or mill that has been declared by Parliament to be a work for the general advantage of Canada.
“Minister” « ministre »
“Minister” means the Minister of Agriculture and Agri-Food.
“pooling point” « point de mise en commun »
“pooling point” means a place designated under subsection (3).
“producer” « producteur »
“producer” means a person actually engaged in the production of grain and any person entitled, as landlord, vendor or mortgagee or hypothecary creditor, to grain produced by a person actually engaged in the production of grain or to any share of that grain.
Words and expressions
(2) Unless it is otherwise provided in this Act, words and expressions used in this Act have the same meaning as in the Canada Grain Act, except that when in any definition of any such word or expression contained in that Act the word “elevator” is used, it has the meaning given to it under subsection (1).
Designating pooling points
(3) The Governor in Council may, by regulation, designate any place in Canada as a pooling point for the purposes of this Act. HER MAJESTY
Binding on Her Majesty
3. This Act is binding on Her Majesty in right of Canada or a province. PART 1 THE CANADIAN WHEAT BOARD CONTINUATION OF THE CORPORATION
Corporation continued
4. (1) The Canadian Wheat Board continued by subsection 3(1) of the Canadian Wheat Board Act is continued as a corporation.
Headquarters
(2) The headquarters of the Corporation are in the city of Winnipeg in Manitoba. STATUS, OBJECT AND POWERS
Status
5. The Corporation is not an agent of Her Majesty and, despite Part X of the Financial Administration Act, is not a Crown corporation within the meaning of that Act. The directors,
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officers, clerks and employees of the Corporation are not part of the federal public administration. Object
6. The object of the Corporation is to market grain for the benefit of producers who choose to deal with the Corporation.
Powers
7. The Corporation possesses the following powers: (a) to buy, take delivery of, store, transfer, sell, ship or otherwise dispose of grain; (b) to enter into contracts or agreements for the purchase, sale, handling, storage, transportation, disposition or insurance of grain; (c) subject to the approval of the Minister of Finance, to enter into commercial banking arrangements; (d) subject to section 26, to borrow money by any means, including the issuing, reissuing, selling and pledging of bonds, debentures, notes and other evidences of indebtedness of the Corporation; (e) subject to the approval of the Minister of Finance, to invest moneys of the Corporation in bonds, debentures, notes or other evidences of indebtedness of or guaranteed by (i) the Government of Canada or the government of any province of Canada, (ii) the government of a foreign country or of any province or state of that country, or (iii) a financial institution whether in or outside Canada; (f) in the course of its operations, to enter into and deal with any contracts and transactions that the Corporation considers necessary for risk management purposes, including options, futures contracts, forward contracts and currency, commodity and interest rate swaps; (g) to issue negotiable certificates in accordance with this Act; (h) to acquire, hold and dispose of real and personal property or immovables and movables, but the Corporation is not authorized to
Commission can acquire or dispose of any real property or immovables without the approval of the Governor in Council; (i) to employ any technical, professional or other officers, clerks or employees that may be necessary for the conduct of its business; (j) to establish branches or employ agents or mandataries in Canada or elsewhere; (k) to establish, utilize and employ any marketing agencies or facilities that it considers necessary for the purpose of its operations under this Act; (l) to operate elevators, either directly or by means of agents or mandataries, and, subject to the Canada Grain Act, to pay those agents or mandataries, commissions, storage and other charges, remuneration or compensation as may be agreed on with the approval of the Canadian Grain Commission; (m) to authorize any officer, clerk or employee of the Corporation or any other person to act on behalf of the Corporation in the conduct of its operations under this Act; (n) to act as agent for or on behalf of any minister or agent of Her Majesty in right of Canada in respect of any operations that it may be directed to carry out by the Governor in Council; and (o) generally to do any acts and things that may be necessary or incidental to carrying on its operations under this Act. BOARD OF DIRECTORS
Board of directors
8. The board of directors is to direct and manage the business and affairs of the Corporation and is for those purposes vested with all the powers of the Corporation.
Composition of the board
9. (1) The board consists of five directors, including a chairperson and a president.
Directors
(2) Four directors are appointed by the Governor in Council on the recommendation of the Minister. The president is appointed by the Governor in Council in accordance with section 13.
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Term
(3) The directors, with the exception of the president, hold office for a maximum term of four years, up to a maximum of three terms.
Part-time directors
(4) Unless the Governor in Council directs otherwise, the directors, with the exception of the president, must perform their functions on a part-time basis.
Remuneration
10. (1) The directors are paid the remuneration that is fixed by the board.
Travel and living expenses
(2) The directors, with the exception of the president, are entitled to be paid reasonable travel and living expenses incurred by them in the course of their duties under this Act while absent from their ordinary place of residence.
Chairperson
11. (1) The board is to designate one director to be the chairperson and to fix the remuneration of the chairperson.
Duties
(2) The chairperson performs the duties conferred on the chairperson by the by-laws, calls and presides at meetings of the board and determines the agenda of those meetings.
Absence or incapacity
(3) If the chairperson is absent or unable to act, the board may designate one of the directors to act as chairperson.
By-laws
12. The board may make by-laws respecting the administration and management of the business and affairs of the Corporation, including
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(a) the convening, frequency and conduct of meetings of the board, the participation of directors in those meetings by telephone or other communication facilities, the quorum at the meetings and the confidentiality of the board’s deliberations; (b) the holding of annual meetings; (c) the periodic review of the performance of the president by the board; (d) the manner in which the board may recommend to the Minister the removal of the president; (e) the establishment of committees of the board and the powers, duties and functions of the committees; and
Commission can (f) the exercise of the powers set out in section 7. PRESIDENT
Appointment
13. (1) The president is appointed by the Governor in Council on the recommendation of the Minister and holds office during pleasure for the term that the Governor in Council may determine.
Conditions
(2) The Minister may recommend that a person be appointed president only if (a) the Minister has consulted the board with respect to (i) the qualifications required of the president, and (ii) the person whom the Minister is proposing to recommend; and (b) the board has fixed the remuneration to be paid to the president and has informed the Minister of the remuneration.
Remuneration
14. (1) The president is paid the remuneration fixed in accordance with paragraph 13(2)(b).
Travel and living expenses
(2) The president is entitled to be paid reasonable travel and living expenses incurred during the course of the president’s duties under this Act while absent from the president’s ordinary place of work.
Duties
15. (1) The president is the chief executive officer of the Corporation and has, on behalf of the board, responsibility for the direction and management of the business and day-to-day operations of the Corporation with authority to act, subject to resolution of the board, in all matters that are not by this Act or the by-laws specifically reserved to be done by the board or the chairperson.
Absence or incapacity
(2) If the president is absent or unable to act or the office of president is vacant, the Minister may appoint an interim president. An interim president is not entitled to act for more than 90 days without the approval of the Governor in Council.
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Duty of care
16. (1) The directors and officers of the Corporation in exercising their powers and performing their duties must (a) act honestly and in good faith with a view to the best interests of the Corporation; and (b) exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances.
Deemed best interests
(2) Any act taken by a director or officer of the Corporation for the purpose of facilitating the implementation of Part 3 of the Marketing Freedom for Grain Farmers Act is deemed to be in the best interests of the Corporation.
Duty to comply
(3) The directors and officers of the Corporation must comply with the provisions of this Act and the regulations as well as with the by-laws of the Corporation and any directions given to the Corporation under this Act.
Limit of liability
(4) Directors and officers are not liable under subsection (1) or (3) if they rely in good faith on (a) financial statements of the Corporation represented to them by an officer of the Corporation or in a written report of the auditor of the Corporation as fairly reflecting the financial condition of the Corporation; or (b) a report of a lawyer, notary, accountant, engineer, appraiser or other person whose position or profession lends credibility to a statement made by that person.
Indemnity
17. (1) The Corporation may indemnify a present or former director or officer of the Corporation or a person who acts or has acted as a director or officer at the request of the Corporation against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, that are reasonably incurred by them in respect of any civil, criminal or administrative action or proceeding to which they are a party by reason of being or having been such a director, officer or person if they
Commission can (a) acted honestly and in good faith with a view to the best interests of the Corporation; and (b) in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, had reasonable grounds to believe that their conduct was lawful.
Advance of costs
(2) The Corporation may advance moneys to any individual referred to in subsection (1) for the costs, charges and expenses of an action or proceeding referred to in that subsection unless there are reasonable grounds to believe that the individual does not fulfil the conditions set out in paragraph (1)(a) or (b). The individual must repay the moneys if he or she does not fulfil those conditions.
Indemnity as of right
(3) Despite anything in this section, a person referred to in subsection (1) is entitled to indemnity from the Corporation in respect of all costs, charges and expenses reasonably incurred by that person in connection with the defence of any civil, criminal or administrative action or proceeding to which the person is made a party by reason of being or having been a director or officer of the Corporation, if the person (a) was substantially successful on the merits in their defence of the action or proceeding; and (b) fulfils the conditions set out in paragraphs (1)(a) and (b).
Application to court
(4) The Corporation or a person referred to in subsection (1) may apply to a court for an order approving an indemnity under this section and the court may so order and make any further order it thinks fit. CONTINGENCY FUND
Fund established
18. (1) A contingency fund is established to be used by the Corporation (a) to carry out any activities set out in the annual corporate plan approved under section 26 or, on the approval of the Minister with the concurrence of the Minister of Finance, to carry out any other activity; or
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(b) to provide for potential losses resulting from the operation of section 30 or 37. Crediting contingency fund
(2) Subject to subsection (3), the Corporation may deduct an amount from any amount it receives in the course of its operations under this Act and credit the amount so deducted to the contingency fund.
Restriction
(3) The Corporation is not authorized to make a deduction referred to in subsection (2) if, as a result of the deduction, a loss would be paid out of moneys provided by Parliament.
Contingency fund balance
(4) For greater certainty, the balance at any particular time of the contingency fund need not be positive. PRICING, PROFITS AND LOSSES
Sale and disposal of grain
19. (1) The Corporation may sell and dispose of grain acquired by it as a result of its operations under this Act for the prices that it considers reasonable.
Profits
(2) Profits realized by the Corporation from its operations in grain under this Act during any crop year, other than from its operations under Part 2, with respect to the disposition of which no provision is made elsewhere in this Act, are to be credited to the contingency fund.
Losses
(3) Losses sustained by the Corporation from its operations under Part 2 in relation to any pool period fixed under that Part, during that pool period, for which no other provision is made under this Act, are to be paid out of moneys provided by Parliament. INVESTMENT OF MONEYS
Payment of expenses
20. (1) The Corporation may, at the time of realization, use every profit realized by it on the sale of bonds, debentures, notes or other evidences of indebtedness acquired by it under paragraph 7(e) in payment of expenses incurred by it in its operations or may credit the profit to the contingency fund.
2011 Losses
Commission can (2) Every loss sustained by the Corporation on the sale of a bond, debenture, note or other evidence of indebtedness acquired under paragraph 7(e) is, for all purposes, deemed to be an expense incurred by the Corporation in the course of its operations at the time of the sale. ACCOUNTS AND REPORTS
Obligations of the Corporation
21. (1) The Corporation must (a) keep proper books and accounts of its operations under this Act, showing any particulars that may be requisite for proper accounting in accordance with established accounting practice; (b) with the approval of the Governor in Council, appoint a firm of chartered accountants for the purpose of auditing accounts and records and certifying reports of the Corporation; (c) report in writing to the Minister as soon as feasible after the end of each month, as at the close of business on the last day of that month, its purchases and sales of all grain during the month and the quantities of grain then held by it, the contracts to take delivery of grain to which it is then a party, all securities then held by it and the financial result of its operations as at the end of that month; (d) make any reports and provide any information that the Minister may from time to time require; and (e) in each year, on or before March 31 or any other date that the Governor in Council may fix, report to the Minister in writing, as at the close of business on the last day of the preceding crop year, its purchases and sales of all grain during that crop year, the quantities of grain then owned by it, the contracts to take delivery of grain to which it is then a party, all securities then held by it and the financial result of its operations as at the end of that crop year and any further information that the Minister may require, and the report is to be certified by the auditors of the Corporation.
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Report to Parliament
(2) The Minister must cause a copy of each report of the Corporation made under paragraph (1)(e) to be laid before Parliament on any of the first 15 days that either House of Parliament is sitting after the Minister receives it.
Commercially detrimental information
(3) The Minister may exclude from the report any information whose publication, in the opinion of the Minister, would be detrimental to the commercial interests of the Corporation.
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PENSION FUND AND GROUP INSURANCE Pension fund
22. (1) The Corporation may, with the approval of the Governor in Council, establish a pension fund for the directors and the officers, clerks and employees employed by the Corporation under this Act and their dependants, including their spouse, common-law partner and children, any other relative of the director, officer, clerk or employee, and any child or other relative of the spouse or common-law partner of the director, officer, clerk or employee. The Corporation may contribute to the pension fund out of funds of the Corporation.
Corporation’s contributions deemed operational expenses
(2) Contributions to the pension fund made by the Corporation under subsection (1) are deemed to be expenses incurred in connection with its operations.
Group insurance plans
23. (1) With the approval of the Governor in Council, the Corporation may enter into a contract with any person for the provision of a group life insurance plan and a group medicalsurgical insurance plan for the directors and the officers, clerks and employees employed by the Corporation under this Act and their dependants, including their spouse, common-law partner and children, any other relative of the director, officer, clerk or employee, and any child or other relative of the spouse or commonlaw partner of the director, officer, clerk or employee.
Corporation’s contribution to premiums
(2) The Corporation may contribute a share of the premiums payable under any insurance plan referred to in subsection (1) out of the funds of the Corporation.
Commission can
Corporation’s contributions deemed operational expenses
(3) Contributions made by the Corporation under subsection (2) are deemed to be expenses incurred in connection with its operations.
Definition of “common-law partner”
24. In subsections 22(1) and 23(1), “common-law partner”, in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year. DIRECTIONS BY GOVERNOR IN COUNCIL
Directions to the Corporation
25. (1) The Governor in Council may, by order, direct the Corporation with respect to the manner in which any of its operations, powers and duties under this Act are to be conducted, exercised or performed.
Directors
(2) The directors are to cause the directions to be implemented and, in so far as they act in accordance with section 16, they are not accountable for any consequences arising from the implementation of the directions.
Best interests
(3) Compliance by the Corporation with directions is deemed to be in the best interests of the Corporation. PLANS, BORROWINGS AND GUARANTEES
Corporate plan
26. (1) The Corporation must submit annually a corporate plan to the Minister for the approval of the Minister in consultation with the Minister of Finance.
Scope and content of corporate plan
(2) The corporate plan must encompass all the business and activities of the Corporation and must contain any information that the Minister considers appropriate.
Borrowing plan
(3) The Corporation must submit annually to the Minister of Finance for approval a plan indicating the amount of money that the Corporation intends to borrow in the coming crop year for the purposes of carrying out its corporate plan.
Terms
(4) The Corporation must not undertake any borrowings described in the borrowing plan approved under subsection (3) unless the Minister of Finance has approved the time and
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terms of the borrowings, including which borrowings are to be guaranteed by the Minister of Finance on behalf of Her Majesty. Guarantee of borrowings
(5) The repayment with interest, if any, of money borrowed by the Corporation is guaranteed by the Minister of Finance on behalf of Her Majesty if the terms approved under subsection (4) indicate that it is to be guaranteed.
Loans and guarantee of credit sales
(6) The Minister of Finance, on behalf of Her Majesty, may, on any terms that the Governor in Council may approve, (a) make loans or advances to the Corporation; or (b) guarantee payment with interest of amounts owing to the Corporation in respect of the sale of grain on credit. PART 2 INTERPROVINCIAL AND EXPORT MARKETING OF GRAIN BY THE CORPORATION INTERPRETATION
Definition of “pool period”
27. In this Part, “pool period” means any period or periods, not exceeding one year in the aggregate, that the Corporation may set as a pool period in respect of grain.
PURCHASE OF GRAIN AND INITIAL PAYMENT Grain for interprovincial and export trade
28. (1) The Corporation may undertake the marketing of grain in interprovincial and export trade and for that purpose may buy grain offered by a producer for sale and delivery to the Corporation at an elevator, in a railway car or at any other place.
Requirements when grain purchased
(2) If the Corporation buys grain under subsection (1), it must (a) pay to producers selling and delivering grain to the Corporation a sum certain per tonne basis in storage at a pooling point to be fixed from time to time
Commission can (i) by the Minister, with the concurrence of the Minister of Finance, in respect of grain of a base grade, and (ii) by the Corporation, with the approval of the Minister and the concurrence of the Minister of Finance, in respect of each other grade of grain; (b) if under paragraph (a) the sum certain payable to producers in respect of grain of any grade is increased during a pool period, pay to the holder of a certificate that is referred to in paragraph (c) the amount of the increase in respect of each tonne of grain of that grade sold and delivered to the Corporation during the pool period before the day on which the increase becomes effective; and (c) issue to a producer who sells and delivers grain to the Corporation a certificate indicating the number of tonnes purchased and delivered and the grade of the grain, which certificate entitles the holder to share in the equitable distribution of the surplus, if any, arising from the operations of the Corporation with regard to the grain sold and delivered to the Corporation during the same pool period.
Sum to have proper price relationship
(3) Each sum certain fixed by the Corporation under subparagraph (2)(a)(ii) in respect of a grade of grain other than a base grade must be an amount that brings the sum certain for that grade into proper price relationship with the sum certain for the base grade.
Storage and other deliveryrelated payments
(4) The Corporation may set for any pool period and pay to each producer, under the conditions set by the Corporation, a sum per tonne on account of storage of grain on the producer’s farm, interest costs and other delivery-related amounts. Payment must be made from the account maintained by the Corporation for the pool period during which the grain was delivered.
Deferred delivery permit
(5) On application made to the Corporation by a producer before August 31 in any crop year, the Corporation may, in accordance with any conditions that may be specified in the regulations, issue to the producer a deferred
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delivery permit to deliver grain that the producer was unable to deliver during the immediately preceding crop year. Option
(6) Grain delivered and sold in a crop year under a deferred delivery permit issued under subsection (5) may, at the option of the producer, (a) be recorded as a delivery and sale by the producer in that crop year; or (b) be deemed for all purposes to have been delivered and sold during the immediately preceding crop year. PAYMENT OF BALANCE AND INTERIM PAYMENTS
Deductions from receipts
29. (1) As soon as the Corporation receives payment in full for all grain sold and delivered to it during a pool period and all credit sales of the grain in respect of which payment is guaranteed under section 26 have been concluded, there is to be deducted, from the aggregate of the total amount so received, the principal so guaranteed and any interest that accrues during that pool period in respect of sales of grain on credit concluded during any pool period, all moneys disbursed by or on behalf of the Corporation by way of payment in respect of that grain and by way of expenses incurred in connection with the operations of the Corporation attributable to that grain, including (a) the remuneration and allowances of the officers, clerks and employees of the Corporation; (b) the remuneration and expenses of the directors of the Corporation; (c) the necessary travel, living and other expenses incurred in the discharge of duties under this Act by the persons referred to in paragraph (a); and (d) the estimated expenses of distribution of the balance mentioned in subsection (3), as estimated by the Corporation.
Additional payment
(2) The Corporation may, with the approval of the Minister and the concurrence of the Minister of Finance and subject to any terms on which the approval is given, fix and pay in
Commission can respect of any pool period a sum per tonne to each producer who has sold and delivered grain to the Corporation in a railway car during the pool period, in addition to any payment authorized by section 28.
Distribution of balance
(3) The Corporation must, after the end of any pool period, distribute the balance remaining in its account in respect of grain purchased by it during the pool period, after making the deductions from the account provided for in subsection (1) and the payments provided for in subsection (2), among holders of certificates issued by the Corporation under this Part during the pool period, by paying on surrender to it of each certificate, unless the Corporation waives the surrender, to the holder of the certificate, the appropriate sum determined by the Corporation as provided in this Act for each tonne of grain referred to in the certificate according to grade.
Interim payments
(4) Despite subsection (1), if the Minister, having regard to a report by the Corporation of the effect on its financial position of an interim payment on account of the distribution of the balance referred to in subsection (3), is of the opinion that an interim payment can be made without loss and the Minister of Finance concurs with the Minister’s opinion, the Minister with the concurrence of the Minister of Finance may authorize and direct that payment to be made.
Expenses — international grain marketing organizations
(5) Expenses incurred by the Corporation with respect to any international organization for the purposes of marketing grain and the expenses of any director or officer of the Corporation of and incidental to attendance at meetings of that international organization or any committee of that organization are deemed to be expenses incurred in connection with the operations of the Corporation within the meaning of this section, but nothing in this subsection is to be construed as authorizing the payment by the Corporation of any contributions required to be paid by Canada to or in support of that international organization or any committee of that organization.
Determination of amounts
(6) The Corporation must, with the approval of the Minister and the concurrence of the Minister of Finance, determine and fix the
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amounts to which producers are entitled per tonne according to grade under certificates issued under this Part so that each producer receives, in respect of grain sold and delivered to the Corporation during each crop year for the same grade of grain, the same price basis at a pooling point and that each price bears a proper price relationship to the price for each other grade. Corporation not liable
(7) There is no liability on the Corporation in respect of a certificate issued under this Part except as provided in this section.
Early payment
30. (1) The Corporation may, in accordance with this section, pay to holders of certificates issued by the Corporation under this Part who apply for such a payment, an amount instead of the amount that would be distributed under paragraph 28(2)(b) or section 29.
Possible gains
(2) Any gains of the Corporation that result from the operation of this section are to be credited to the contingency fund.
Possible losses
(3) Any losses of the Corporation that result from making payments under subsection (1) are to be paid out of the contingency fund. QUALITY CHARACTERISTICS WITHIN GRADES
Action within a grade
31. In taking any action under section 28, 29 or 34 in respect of a grade of grain, the Governor in Council, the Corporation or the Minister with the concurrence of the Minister of Finance may take that action in respect of any grain within that grade that has an inherent quality characteristic that distinguishes it from any other grain within that grade as if the grain having that inherent quality characteristic were grain of a different grade.
Distribution variations within a grade
32. In carrying out any distribution under subsection 29(3), the Corporation may adjust the appropriate sum determined by the Corporation as provided in this Act for each tonne of grain referred to in that subsection according to
Commission can grade in order to pay a premium or make a discount in respect of any grain within any grade that (a) has an inherent quality characteristic that distinguishes it from any other grain within that grade; or (b) was delivered to the Corporation at a delivery point that the Canadian Grain Commission has determined to be a point at which the average of the aggregate grain of that grade that was delivered to the point during that pool period had an inherent quality characteristic that distinguished it from any other grain within that grade. SEPARATE ACCOUNTS
Separate accounts
33. (1) The Corporation must maintain separate accounts with regard to its operations in respect of each type of grain sold and delivered to it during each pool period by producers.
Designated grain
(2) The Corporation must maintain a separate account under subsection (1) in respect of grain designated by regulation under subsection 38(1). REGULATIONS AND AUTHORIZATIONS RESPECTING CERTIFICATES AND ACCOUNTS
Regulations
34. The Governor in Council may, by regulation, (a) prescribe the form of certificates to be issued under section 28; (b) prescribe the manner in which the Corporation must adjust its accounts for any pool period in respect of overages, shortages, adjustment of grades, mixing of grain, residual amounts of grain remaining in accounts and other like matters; and (c) prescribe the conditions for and the manner of negotiating a certificate issued under this Part.
Transfer of grain from preceding pool period
35. The Minister, with the concurrence of the Minister of Finance, may authorize the Corporation to adjust its accounts at any time by transferring to the then current pool period all grain delivered during a preceding pool period and then remaining unsold, and the Corporation
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must credit to the accounts for that preceding pool period, and charge against the accounts for the current pool period, the amount that the Minister, with the concurrence of the Minister of Finance, considers to be a reasonable price for the grain so transferred, and all grain so transferred is (a) for the purposes of the accounts relating to that preceding pool period, deemed to have been sold and paid for in full for that amount; and (b) in the accounts relating to the current pool period, to be dealt with as though it had been sold and delivered to the Corporation by producers in the current pool period and purchased by the Corporation for that amount, but no further certificates in respect of that grain are to be issued under paragraph 28(2)(c). Transfer of undistributed balances
36. If producers of any grain sold and delivered during a pool period have been for six years or more entitled to receive from the Corporation payments in respect of that grain under certificates issued under this Act or out of an equalization fund, or otherwise, and there is an undistributed balance remaining in the accounts of the Corporation in respect of that grain, the Minister, with the concurrence of the Minister of Finance, may authorize the Corporation to adjust its accounts (a) by applying the undistributed balance in payment of the expenses of the distribution of the balance mentioned in subsection 29(3) with respect to the same type of grain in any earlier pool period; and (b) by transferring the remainder of the undistributed balance to the contingency fund. OTHER PURCHASES OF GRAIN
Powers of the Corporation
37. (1) Despite sections 28 to 36, the Corporation may enter into a contract with a producer or any other person or entity for the purchase and delivery of grain at a price other than the sum certain per tonne for grain as set out in section 28 and on any terms that the Corporation considers appropriate.
Commission can
Clarification
(2) For greater certainty, a contract entered into under subsection (1) may provide for the pooling of grain on a basis other than that set out in sections 28 to 36.
Possible gains
(3) Any gains of the Corporation that may result from the operation of this section are to be credited to the contingency fund.
Possible losses
(4) Any losses of the Corporation that may result from the operation of this section are to be paid out of the contingency fund. REGULATIONS
Designated grain
38. (1) The Governor in Council may, by regulation, designate for the purposes of this Part (a) any grain within any grade of grain specified in the regulation that has been delivered to the Corporation to be sold by the Corporation to purchasers who, with the consent of the Corporation, have selected and accepted the grain for a use specified in the regulation; (b) all grain of any grade of grain specified in the regulation; or (c) all grain of any class of grain specified in the regulation.
Two or more grades
(2) A regulation made under paragraph (1)(a) or (b) must specify two or more grades of grain.
Coming into force
(3) A regulation made under subsection (1) comes into force according to the terms of the regulation but not earlier than the beginning of the crop year next following the day on which the regulation is made.
Time when regulation to be made
(4) A regulation made under subsection (1) must be made not less than five months before the day on which the regulation comes into force.
Grade name
39. The grade name of any grain designated by a regulation made under subsection 38(1) is the grade name assigned to that grain under the Canada Grain Act with the word “designated” inserted immediately preceding the first word or number of the grade name.
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Repeal
40. (1) A regulation made under subsection 38(1) must not be repealed at any time other than at the end of a crop year.
Transfer of grain where repeal
(2) If a regulation made under paragraph 38(1)(b) or (c) is repealed, the Governor in Council may authorize the Corporation to transfer all grain of any grade or class specified in the regulation delivered during any pool period and remaining unsold at the time of the repeal of the regulation to the pool period that commences at that time for grain not designated by any regulation made under subsection 38(1).
Adjustment of accounts
(3) If the Corporation transfers grain under authority given under subsection (2), the Corporation must adjust its accounts by crediting to the accounts for each pool period from which the grain is transferred and charging against the accounts for the pool period into which the grain is transferred the amount that the Governor in Council considers to be a reasonable price for the grain so transferred, and all grain so transferred is
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(a) for the purposes of the accounts for each pool period from which the grain is transferred, deemed to have been sold and paid for in full for that amount; and (b) in the accounts for the pool period into which the grain is transferred, to be dealt with as though it had been sold and delivered to the Corporation by producers in that pool period and purchased by the Corporation for that amount, but no further certificates in respect of that grain are to be issued under paragraph 28(2)(c). PART 3 GENERAL REGULATIONS Regulations
41. The Governor in Council may make regulations for any purpose for which regulations may be made under this Act.
Commission can IMPLEMENTATION OF THE NORTH AMERICAN FREE TRADE AGREEMENT
Giving effect to the Agreement
42. (1) In exercising its powers and performing its duties, the Corporation must give effect to the provisions of the Agreement that pertain to the Corporation.
Regulations
(2) The Governor in Council may, on the recommendation of the Treasury Board and the Minister made at the request of the Corporation, make any regulations in relation to the Corporation that the Governor in Council considers necessary for the purpose of implementing any provision of the Agreement that pertains to the Corporation.
Definition of “Agreement”
(3) In subsections (1) and (2), “Agreement” has the same meaning as in subsection 2(1) of the North American Free Trade Agreement Implementation Act. BORROWING BY AGENTS OR MANDATARIES
Corporation may authorize agents or mandataries to give security
43. (1) Despite any other statute or law, the Corporation may authorize any person with whom the Corporation enters or has entered into an agreement relating to the handling or receipt of grain for the Corporation to borrow from any bank on the security of grain delivered to and received by that person and to give security on that grain, in accordance with the bank’s usual requirements, and the bank may take security on that grain under section 427 or 435 of the Bank Act, and that person is deemed to be the owner of that grain for all those purposes.
Default
(2) In case of default by a person described in subsection (1), the bank must sell or dispose of the grain referred to in that subsection to the Corporation only, and the Corporation must take delivery on the terms of the agreement from the bank in lieu of that person and pay to the bank the Corporation’s fixed carlot prices for any classes and grades of grain delivered at a pooling point or at any other delivery point that may be authorized by the Corporation, together with charges, allowances and costs provided for in the agreement, and the security on that grain ceases and the Corporation to that extent has clear title to that grain, and those payments are to that extent a complete
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fulfilment of the Corporation’s obligations to that person in respect of that grain as if those payments were made to that person. Corporation may authorize shipping agents or mandataries to give security
44. (1) Despite any other statute or law, the Corporation may authorize a person with whom the Corporation enters into an agreement relating to the forwarding or selling of grain to borrow from any bank on the security of grain received by that person from the Corporation and to give security on that grain in accordance with the bank’s usual requirements, and the bank may take security on that grain under section 427 or 435 of the Bank Act, and that person is deemed to be the owner of that grain for all those purposes.
Default
(2) In case of default by a person described in subsection (1), the bank must sell or dispose of the grain referred to in that subsection to the Corporation only, and the Corporation must take delivery from the bank in lieu of that person and pay to the bank the Corporation’s price for that grain as fixed at the time of the making of the advance by the bank, delivered at a pooling point or at any other delivery point that may be authorized by the Corporation, together with charges, allowances and costs of transporting that grain to the delivery point, and the security on that grain ceases and the Corporation has a clear title to that grain. DECLARATION
Declaration for the general advantage of Canada
45. Without restricting the generality of any declaration in the Canada Grain Act that any elevator is a work for the general advantage of Canada, every flour mill, feed mill, feed warehouse and seed cleaning mill is a work for the general advantage of Canada.
TRANSITIONAL PROVISIONS Shipping grain
46. (1) For the purposes of shipping grain that has been sold and delivered to the Corporation before the day on which this Act comes into force, the Corporation may, despite anything in the Canada Grain Act, but subject to directions contained in any order of the Governor in Council, by order
Commission can (a) require that grain to be delivered from an elevator into railway cars or vessels navigating on the Great Lakes; (b) provide for the allocation of railway cars available for the shipment of that grain at any delivery point to any elevator, loading platform or person at the delivery point; and (c) require any person engaged in the business of delivering, receiving, storing, transporting or handling grain to make returns to the Corporation of information relating to that business or any facilities related to that business that are owned, possessed or controlled by that person.
Ceasing to have effect
(2) Subsection (1) ceases to have effect three months after the day on which this Act comes into force.
Contingency fund
47. The balance of the contingency fund established under paragraph 6(1)(c.3) of the Canadian Wheat Board Act immediately before the day on which this Act comes into force is, on that day, credited to the contingency fund established under subsection 18(1).
Separate account
48. (1) The undistributed balance remaining in the separate account referred to in subparagraph 39(1)(a)(ii) of the Canadian Wheat Board Act on the day on which this Act comes into force is, on that day, credited to the contingency fund established under subsection 18(1).
Distribution of the balance
(2) The Corporation may use any portion of the undistributed balance credited to the contingency fund under subsection (1) for any purpose that it could have under subsection 39(2) of the Canadian Wheat Board Act before the day on which this Act comes into force. CONSEQUENTIAL AND RELATED AMENDMENTS
R.S., c. C-49 1989, c. 26, s. 2
Advance Payments for Crops Act 15. Section 3 of the Advance Payments for Crops Act is replaced by the following:
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Application of Act
3. This Act applies in respect of crops grown in Canada.
1997, c. 20
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Agricultural Marketing Programs Act
1998, c. 17, s. 30
16. (1) The definitions “Board” and “permit book” in subsection 2(1) of the Agricultural Marketing Programs Act are repealed.
2006, c. 3, s. 1(3)
(2) Paragraph (b) of the definition “administrator” in subsection 2(1) of the Act is replaced by the following: (b) an organization, other than a lender, that the Minister, taking into account any criteria prescribed by regulation, determines to be an organization that represents producers who produce, in an area, a significant portion of an agricultural product for which advances will be made; or (3) The definition “marketing agency” in subsection 2(1) of the Act is amended by adding “or” at the end of paragraph (b), by striking out “or” at the end of paragraph (c) and by repealing paragraph (d).
2006, c. 3, ss. 8(1)(E) and (2), 9(E) and 10
2006, c. 3, s. 13
17. The heading before section 13 and sections 13 to 18 of the Act are repealed. 18. Section 24 of the Act is repealed. 19. Section 33 of the Act is repealed. 20. Section 46 of the Act is repealed. 21. Section 52 of the Act is repealed.
R.S., c. A-5
Agricultural Products Cooperative Marketing Act 22. Paragraph (a) of the definition “agricultural product” in section 2 of the Agricultural Products Cooperative Marketing Act is replaced by the following: (a) grain,
2011 1998, c. 22
Commission can An Act to amend the Canada Grain Act and the Agriculture and Agri-Food Administrative Monetary Penalties Act and to repeal the Grain Futures Act 23. Section 17 of An Act to amend the Canada Grain Act and the Agriculture and Agri-Food Administrative Monetary Penalties Act and to repeal the Grain Futures Act is repealed.
R.S., c. G-10
Canada Grain Act 24. (1) Paragraph (a) of the definition “lawfully” in section 2 of the Canada Grain Act is replaced by the following: (a) in accordance with this Act, and (2) The portion of the definition “lawfully” in section 2 of the Act after subparagraph (b)(iii) is replaced by the following: deliverable by the owner of the grain, receivable by the public carrier for carriage to the elevator or consignee and receivable by the operator of the elevator or consignee, in accordance with this Act;
(3) Section 2 of the Act is amended by adding the following in alphabetical order: “actual producer” « producteurexploitant »
“producer” « producteur »
“actual producer” means a person actually engaged in the production of grain; “producer” means, as well as an actual producer, any person entitled, as landlord, vendor or mortgagee or hypothecary creditor, to the grain produced by an actual producer or to any share of that grain; 25. (1) Paragraph 20(2)(d) of the Act is repealed. (2) Paragraph 20(2)(g) of the French version of the Act is replaced by the following:
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g) douze producteurs-exploitants de grain de l’Ouest; (3) Paragraph 20(2)(h) of the Act is replaced by the following: (h) any additional persons not exceeding four in number that the Commission considers advisable. R.S., c. 37 (4th Supp.), s. 23(2)
26. (1) Paragraph 80(4)(a) of the Act is repealed.
R.S., c. 37 (4th Supp.), s. 23(2)
(2) Paragraph 80(4)(c) of the English version of the Act is replaced by the following: (c) if the grain is grain other than grain referred to in paragraph (b), be the property of the Commission, 27. The Act is amended by adding the following after section 83: DEDUCTIONS
Deductions
83.1 (1) Any person required to issue a cash purchase ticket under this Act shall deduct from the amount payable under the ticket the prescribed amount per tonne of wheat or barley grown in the Western Division, and shall remit that amount to the prescribed agency.
Option
(2) A person entitled to a cash purchase ticket may, unless the regulations provide for the payment of refunds, opt out of the payment of deductions under subsection (1).
Distribution by agency
(3) A prescribed agency may use any amount it receives under subsection (1) for the purposes of (a) research activities into new and improved grain varieties; (b) the promotion of the marketing and use of grain grown in Canada; (c) technical assistance relating to the use of grain grown in Canada; and (d) covering the administrative costs that it incurs in applying this section.
2011 Power to make regulations
Commission can 83.2 (1) The Governor in Council may make regulations (a) prescribing the amount to be deducted per tonne under section 83.1; (b) prescribing an agency to which amounts are to be remitted under section 83.1; (c) providing exemptions from the deduction under section 83.1; (d) governing the opting out of the payment of deductions or providing for refunds of amounts deducted under section 83.1; (e) requiring a person making a deduction under section 83.1 or the prescribed agency to report on its activities under that section; and (f) respecting any other matter relating to the administration of section 83.1.
Distinctions
(2) Regulations made under subsection (1) may distinguish on the basis of type, class or grade of grain, or region where the grain was produced.
Ceasing to have effect
83.3 Sections 83.1 and 83.2 cease to have effect five years after the day on which this section comes into force.
1988, c. 65, s. 125; 1994, c. 45, s. 28(F)
28. Part V.1 of the Act is repealed.
1998, c. 22, s. 17
29. Subsection 88(1) of the Act is replaced by the following:
Inspection
88. (1) Subject to subsection (1.1), an inspector may, at any reasonable time, enter any elevator, any premises of the licensee of an elevator or any premises of a licensed grain dealer in which the inspector has reasonable grounds to believe there is any grain, grain product or screenings owned or possessed by the licensee or any books, records or other documents relating to the operation of the elevator or the business of the grain dealer and may
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(a) examine the premises and any equipment, grain, grain products and screenings found in the premises; and (b) examine any books, records, bills of lading and other documents that, on reasonable grounds, the inspector believes contain any information relevant to verifying compliance with this Act and make copies of them or take extracts from them. 1988, c. 65, s. 128
30. Paragraph 91(1)(g.1) of the Act is repealed.
1988, c. 65, s. 129
31. Section 105.1 of the Act is repealed.
1988, c. 65, s. 131(1)
32. (1) Subsection 107(1.1) of the Act is repealed.
1988, c. 65, s. 131(2)
(2) The portion of subsection 107(2) of the Act before paragraph (a) is replaced by the following:
Idem
(2) Every person who contravenes any provision of this Act, other than section 72, or of the regulations or any order of the Commission, other than an order for the payment of any money or apportionment of any loss, is guilty of an offence and 33. Paragraph 115(b) of the Act is replaced by the following: (b) despite anything in this Act, authorize and direct any minister of the Crown or any agency of the Government of Canada to exercise the powers in respect of the allocation of available railway cars contained in any provision of this Act, other than paragraph (a);
1998, c. 17, ss. 32(1)(F) and (2)
34. Paragraphs 118(g) and (g.1) of the Act are replaced by the following: (g) providing for the acceptance of deliveries of grain in the interests of producers; and
R.S., c. F-4; 1993, c. 3, s. 2 1993, c. 3, par. 13(b)(F)
Farm Products Agencies Act 35. Subsection 16(1) of the Farm Products Agencies Act is replaced by the following:
2011 Establishment of agencies
Commission can 16. (1) The Governor in Council may, by order, establish an agency with powers relating to any farm product or farm products the marketing of which in interprovincial and export trade is not regulated under the Canadian Dairy Commission Act if the Governor in Council is satisfied that a majority of the producers of the farm product or of each of the farm products in Canada is in favour of the establishment of an agency.
R.S., c. L-10
Livestock Feed Assistance Act
1991, c. 38, s. 24(1)
36. Paragraph 7(1)(a) of the Livestock Feed Assistance Act is replaced by the following: (a) buy or enter into contracts or agreements for the purchase of feed grain;
R.S., c. P-18
Repeal
R.S., c. S-8 1988, c. 65, s. 144
Prairie Grain Advance Payments Act 37. The Prairie Grain Advance Payments Act is repealed. Seeds Act 38. Section 4.1 of the Seeds Act is repealed. REPEAL
R.S., c. C-24
39. The Canadian Wheat Board Act is repealed. COMING INTO FORCE
Order in council
40. This Part comes into force on a day to be fixed by order of the Governor in Council. PART 3 COMMERCIALIZATION OF THE CANADIAN WHEAT BOARD CONTINUANCE
Definitions
“board” « conseil »
41. (1) The following definitions apply in this Part and in Parts 4 and 5. “board” means the board of directors of the Corporation as defined in subection 2(1) of the Canadian Wheat Board (Interim Operations) Act.
34 “Corporation” « Commission »
“Minister” « ministre »
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“Corporation” means the Canadian Wheat Board continued by subsection 4(1) of the Canadian Wheat Board (Interim Operations) Act. “Minister” means the Minister of Agriculture and Agri-Food.
Words and expressions
(2) Unless it is otherwise provided, words and expressions used in this Part or in Part 4 or 5 have the same meaning as in the Canadian Wheat Board (Interim Operations) Act.
Submission to Minister
42. (1) The Corporation must submit an application for continuance under one of the following Acts for the Minister’s approval: (a) the Canada Business Corporations Act; (b) the Canada Cooperatives Act; or (c) the Canada Not-for-profit Corporations Act.
Deadline
(2) The application must be submitted to the Minister within four years, or any shorter period specified by the Minister, after the day on which this Part comes into force.
Submission to applicable authorities
(3) Once the application has been approved by the Minister, the Corporation must submit the application to the applicable authorities under the relevant Act.
Application not invalid
(4) The application is not invalid solely because the Corporation is incorporated by an Act of Parliament.
Restriction
43. The Corporation is not entitled to apply for continuance in another jurisdiction. COMING INTO FORCE
Simultaneous coming into force
44. This Part comes into force on the day on which Part 2 comes into force.
Commission can CEASING TO HAVE EFFECT
Ceasing to have effect
45. This Part ceases to have effect on the day on which Part 4 applies. PART 4 DISSOLUTION OF THE CANADIAN WHEAT BOARD APPLICATION
Application of Part
46. This Part applies only if the Corporation is not continued under Part 3 within five years, or any shorter period specified by the Governor in Council, after the day on which that Part comes into force. FINAL POOL PERIOD
Final pool period
47. (1) The Minister must, by order, in respect of each grain, designate one or more pool periods set by the Corporation under section 27 of the Canadian Wheat Board (Interim Operations) Act as a final pool period for the purposes of winding up the Corporation.
Final payment
(2) The Corporation must make all payments due under subsection 29(3) of the Canadian Wheat Board (Interim Operations) Act in respect of the final pool period before winding up the Corporation under section 48.
Exercising powers
(3) After the end of the final pool period, the Corporation may exercise its powers under the Canadian Wheat Board (Interim Operations) Act only for the purpose of administering that pool period and winding up the Corporation. DISTRIBUTION OF ASSETS
Distribution of property
48. (1) The property of the Corporation is to be applied in satisfaction of its debts and liabilities, and the charges, costs and expenses incurred in winding-up its affairs.
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Clarification
(2) For greater certainty, the contingency fund established under subsection 18(1) of the Canadian Wheat Board (Interim Operations) Act forms part of the property of the Corporation.
Deadline for claims
49. (1) The Minister may fix a date by which all claims against the Corporation are to be submitted to the Corporation and must publish a notice of that date in the Canada Gazette at least 60 days before that date.
Failure to submit
(2) Any claim against the Corporation that is not submitted in accordance with subsection (1) is void.
Winding-up expenses
50. All charges, costs and expenses properly incurred in the winding-up of the Corporation, including the remuneration of any liquidator appointed under section 52, are payable out of the assets of the Corporation, in priority to all other claims.
Surplus
51. (1) Any surplus that remains after the satisfaction of the debts and liabilities of the Corporation and the winding-up charges, costs and expenses belongs to Her Majesty in right of Canada.
Unsatisfied debts and liabilities
(2) Any debts and liabilities of the Corporation that remain unsatisfied on the day on which the Corporation is dissolved become the debts and liabilities of Her Majesty in right of Canada.
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APPOINTMENT OF LIQUIDATOR Appointment
Powers, duties and functions
52. If the Minister considers it necessary to fully carry out the purpose of this Part, the Minister may appoint a liquidator, who is to hold office during pleasure, to administer the final pool period and wind up the Corporation. 53. On appointment of a liquidator, (a) the president, chairperson and other directors cease to hold their respective offices and the liquidator may exercise all of the powers and perform all the duties and functions of the Corporation; and
Commission can (b) the by-laws made under section 9 of the Canadian Wheat Board (Interim Operations) Act are deemed to be revoked.
Refusal to honour
54. The liquidator may refuse to honour any gratuitous contract, or conveyance or contract without consideration or with a merely nominal consideration, respecting either real or personal property or immovables or movables, made by the Corporation before the appointment of the liquidator. DISSOLUTION DATE
Dissolution
55. The Corporation is dissolved on a day fixed by order of the Governor in Council. PART 5 REPEAL OF THE CANADIAN WHEAT BOARD (INTERIM OPERATIONS) ACT
APPLICATION Application of Part
56. This Part applies when the Corporation is continued under Part 3 or dissolved under Part 4. TRANSITIONAL PROVISION
Library and Archives of Canada Act
57. Despite sections 58 and 63, the Library and Archives of Canada Act continues to apply to the Corporation but only in respect of government records, as defined in that Act, that were under the control of the Corporation on the day before the day on which this Part applies. CONSEQUENTIAL AMENDMENTS
R.S., c. A-1 2006, c. 9, s. 165
Access to Information Act 58. Schedule 1 to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Wheat Board Commission canadienne du blé
38 R.S., c. G-10
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59. Section 55 of the Canada Grain Act is amended by adding the following after subsection (1): Other works
(1.1) Every flour mill, feed mill, feed warehouse and seed cleaning mill is a work for the general advantage of Canada.
1996, c. 10
Canada Transportation Act
2000, c. 16, s. 9(3)
60. The definition “government hopper car” in section 147 of the Canada Transportation Act is replaced by the following:
“government hopper car” « wagon-trémie du gouvernement »
R.S., c. F-8; 1995, c. 17, s. 45(1)
“government hopper car” means a hopper car provided to a prescribed railway company by the government of Canada or a province;
Federal-Provincial Fiscal Arrangements Act 61. Schedule 1 to the Federal-Provincial Fiscal Arrangements Act is amended by striking out the following: Canadian Wheat Board Commission canadienne du blé
R.S., c. M-13; 2000, c. 8, s. 2
Payments in Lieu of Taxes Act 62. Schedule III to the Payments in Lieu of Taxes Act is amended by striking out the following: Canadian Wheat Board Commission canadienne du blé
R.S., c. P-21
Privacy Act 63. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Wheat Board Commission canadienne du blé
Commission can REPEAL
Repeal
64. The Canadian Wheat Board (Interim Operations) Act is repealed.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 3 An Act to amend the Electricity and Gas Inspection Act and the Weights and Measures Act
ASSENTED TO 23rd MARCH, 2011 BILL C-14
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Electricity and Gas Inspection Act and the Weights and Measures Act”.
SUMMARY This enactment provides for the imposition of administrative monetary penalties for contraventions to the Electricity and Gas Inspection Act and the Weights and Measures Act. It also provides for higher maximum fines for offences committed under each of those Acts and creates new offence provisions for repeat offenders. The enactment also amends the Weights and Measures Act to require that traders cause any device that they use in trade or have in their possession for trade to be examined within the periods prescribed by regulation. That new requirement is to be enforced through a new offence provision. The enactment also provides the Minister of Industry with the authority to designate persons who are not employed in the federal public administration as inspectors to perform certain examinations.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 3 An Act to amend the Electricity and Gas Inspection Act and the Weights and Measures Act [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Fairness at the Pumps Act.
R.S., c. E-4
ELECTRICITY AND GAS INSPECTION ACT 2. The long title of the Electricity and Gas Inspection Act is replaced by the following: An Act relating to the inspection of electricity and gas meters and supplies 3. The definition “meter” in subsection 2(1) of the Act is replaced by the following:
“meter” « compteur »
“meter” means an electricity or gas meter and includes any apparatus used for the purpose of making measurements of, or obtaining the basis of a charge for, electricity or gas supplied to a purchaser; 4. Subsection 16(1) of the Act is replaced by the following:
Owner’s liability
16. (1) The owner of each verified meter that is in use shall keep it in good repair and is responsible for causing it to be dealt with in
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accordance with the requirements of this Act and the regulations, and, subject to those requirements, the owner is liable to pay any fees chargeable for dealing with the meter in accordance with those requirements. R.S., c. 31 (1st Supp.), s. 7
5. (1) Subsection 26(3) of the Act is replaced by the following:
Designation to perform inspector’s functions
(3) Despite anything in this Act, except as provided in subsections (5) and (5.1), any functions that pertain to an inspector’s office may be performed by any person who is designated as an inspector by the Minister for the purpose of the performance of those functions. (2) Section 26 of the Act is amended by adding the following after subsection (5):
Other restrictions
(5.1) A person designated as an inspector under subsection (3) is not authorized to exercise the powers set out in subsection 29.12(1). 6. The Act is amended by adding the following after section 29: ADMINISTRATIVE MONETARY PENALTIES POWERS OF THE GOVERNOR IN COUNCIL
Regulations
29.1 The Governor in Council may make regulations (a) designating any provision of this Act — other than paragraphs 30(b) to (e) and subsection 32(1) — or of the regulations as a provision whose contravention may be proceeded with as a violation in accordance with sections 29.11 to 29.29; (b) establishing a penalty, or a range of penalties, in respect of each violation; (c) establishing criteria to be considered in determining the amount of the penalty if a range of penalties is established; (d) classifying each violation as a minor violation, a serious violation or a very serious violation;
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Inspection de l’électricité et (e) respecting the circumstances under which, the criteria by which and the manner in which the amount of a penalty may be increased or reduced in whole or in part; and (f) respecting a lesser amount that may be paid as complete satisfaction of a penalty if it is paid within the prescribed time and in the prescribed manner, including the circumstances in which the lesser amount may be set out in a notice of violation. VIOLATIONS
Commission of violation
29.11 (1) Every person who contravenes a provision designated under paragraph 29.1(a) commits a violation and is liable to a penalty established in accordance with the regulations.
Purpose of penalty
(2) The purpose of a penalty is to promote compliance with this Act and not to punish.
Maximum penalty
(3) The maximum penalty for a violation is $2,000. PROCEEDINGS
Notice of violation
Contents of notice
29.12 (1) An inspector may issue a notice of violation and cause it to be provided to a person if the inspector has reasonable grounds to believe that the person has committed a violation. (2) The notice of violation must (a) name the person believed to have committed the violation; (b) identify the acts or omissions that constitute the alleged violation; (c) set out the penalty for the violation that the person is liable to pay; (d) set out the particulars concerning the time and manner of payment; and (e) subject to the regulations, set out a lesser amount that may be paid as complete satisfaction of the penalty if it is paid within the prescribed time and in the prescribed manner that are set out in the notice.
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Summary of rights
(3) A notice of violation must clearly summarize, in plain language, the rights and obligations under this section and sections 29.13 to 29.26 of the person to whom it is provided, including the right to request a review of the acts or omissions that constitute the alleged violation or of the amount of the penalty and the procedure for requesting the review.
Short-form descriptions
(4) The Minister may establish a short-form description of each violation to be used in notices of violation.
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PENALTIES Effect of payment
29.13 (1) If the person who is named in a notice of violation pays, within the prescribed time and in the prescribed manner that are set out in the notice, the amount of the penalty — or, if applicable, the lesser amount that may be paid as complete satisfaction of the penalty — set out in the notice, (a) they are deemed to have committed the violation to which the amount paid relates; (b) the Minister shall accept the amount as complete satisfaction of the penalty; and (c) the proceedings commenced in respect of the violation under section 29.12 are ended.
Alternatives to payment
(2) Instead of paying the penalty or, if applicable, the lesser amount that may be paid as complete satisfaction of the penalty, the person who is named in the notice may, within the prescribed time and in the prescribed manner that are set out in the notice, (a) request to enter into a compliance agreement with the Minister that ensures the person’s compliance with the provision to which the violation relates, if the penalty is $1,000 or more; or (b) request a review by the Minister of the acts or omissions that constitute the alleged violation or the amount of the penalty.
Deeming
(3) If the person who is named in the notice does not pay the penalty or, if applicable, the lesser amount that may be paid as complete satisfaction of the penalty, within the prescribed time and in the prescribed manner and does not exercise any right referred to in subsection (2)
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Inspection de l’électricité et within the prescribed time and in the prescribed manner, the person is deemed to have committed the violation identified in the notice. COMPLIANCE AGREEMENTS
Compliance agreements
29.14 (1) After considering a request made under paragraph 29.13(2)(a), the Minister may enter into a compliance agreement, as described in that paragraph, with the person making the request on any conditions that are satisfactory to the Minister, which conditions may (a) include a provision for the giving of reasonable security, in a form and in an amount that are satisfactory to the Minister, as a guarantee that the person will comply with the compliance agreement; and (b) provide for the reduction, in whole or in part, of the amount of the penalty for the violation.
Deeming
(2) A person who enters into a compliance agreement with the Minister is, on doing so, deemed to have committed the violation to which the compliance agreement relates, and the proceedings commenced in respect of the violation under section 29.12 are ended.
If compliance agreement complied with
(3) If the Minister is of the opinion that a person who has entered into a compliance agreement has complied with it, the Minister shall cause the person to be provided with a notice to that effect, at which time any security given by the person under that agreement shall be returned to the person.
If compliance agreement not complied with
(4) If the Minister is of the opinion that a person who has entered into a compliance agreement has not complied with it, the Minister shall cause the person to be provided with a notice of default to the effect that (a) instead of the penalty set out in the compliance agreement, the person is liable to pay, within the prescribed time and in the prescribed manner that are set out in the notice of default, twice the amount of the penalty set out in the notice of violation and, for greater certainty, subsection 29.11(3) does not apply in respect of that amount; or
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(b) the security, if any, given by the person under the compliance agreement is forfeited to Her Majesty in right of Canada. Effect of notice of default
(5) Once they have been provided with the notice of default, the person shall pay the amount set out in it or, if the notice provides for the forfeiture of the security given under the compliance agreement, that security is forfeited to Her Majesty in right of Canada.
Effect of payment
(6) If the person pays the amount set out in a notice of default under paragraph (4)(a) within the prescribed time and in the prescribed manner that are set out in the notice, (a) the Minister shall accept the amount as complete satisfaction of the amount owing; and (b) the compliance agreement entered into under subsection (2) terminates.
Refusal to enter into compliance agreement
29.15 (1) If the Minister refuses to enter into a compliance agreement after considering a request made under paragraph 29.13(2)(a), the Minister shall cause the person to be provided with a notice to that effect and the person who is named in the notice is liable to pay the amount of the penalty within the prescribed time and in the prescribed manner that are set out in the notice.
Effect of payment
(2) If the person pays the amount within the prescribed time and in the prescribed manner that are set out in the notice (a) they are deemed to have committed the violation to which the amount paid relates; (b) the Minister shall accept the amount as complete satisfaction of the penalty; and (c) the proceedings commenced in respect of the violation under section 29.12 are ended.
Deeming
(3) If the person does not pay the amount within the prescribed time and in the prescribed manner that are set out in the notice, they are deemed to have committed the violation. REVIEW BY THE MINISTER
Review — violation
29.16 (1) After completing a review requested under paragraph 29.13(2)(b) with respect to the acts or omissions that constitute the alleged violation identified in the notice of
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Inspection de l’électricité et violation, the Minister shall determine whether the person who is named in the notice committed the violation and, if the Minister determines that the person did so but considers that the amount of the penalty for the violation was not established in accordance with the regulations, the Minister shall correct that amount and cause the person to be provided with a notice of the Minister’s decision.
Review — penalty
(2) After completing a review requested under paragraph 29.13(2)(b) with respect to the amount of the penalty set out in the notice of violation, the Minister shall determine whether the amount of the penalty was established in accordance with the regulations and, if the Minister determines that it was not, the Minister shall correct that amount and cause the person to be provided with a notice of the Minister’s decision.
Payment
(3) The person who is provided with a notice of the Minister’s decision is liable to pay the amount of the penalty that is set out in it within the prescribed time and in the prescribed manner that are set out in the notice.
Effect of payment
(4) If the person pays the amount of the penalty that is set out in the notice of the Minister’s decision within the prescribed time and in the prescribed manner that are set out in the notice, (a) the Minister shall accept the amount as complete satisfaction of the penalty; and (b) the proceedings commenced in respect of the violation under section 29.12 are ended.
Submissions in writing
(5) The Minister is to consider only written evidence and written submissions in determining whether a person committed a violation or whether the amount of a penalty was established in accordance with the regulations. RECOVERY OF DEBTS
Debts to Her Majesty
29.17 (1) The following amounts are debts due to Her Majesty in right of Canada that may be recovered in the Federal Court: (a) the amount of a penalty set out in a notice of violation, beginning on the day on which it is required to be paid in accordance with the notice, unless a request is made to enter into a
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compliance agreement with the Minister or to have the Minister review the acts or omissions that constitute the violation or the amount of the penalty; (b) every amount set out in a compliance agreement entered into with the Minister under subsection 29.14(1), beginning on the day specified in that agreement or, if no day is specified, beginning on the day on which the agreement is entered into; (c) the amount set out in a notice of default referred to in subsection 29.14(4), beginning on the day specified in the notice; (d) the amount of a penalty set out in the Minister’s notice under subsection 29.15(1) or in the notice of the Minister’s decision made under subsection 29.16(1) or (2), beginning on the day specified in the notice; and (e) the amount of any reasonable expenses incurred in attempting to recover an amount referred to in any of paragraphs (a) to (d). Limitation period or prescription
(2) No proceedings to recover such a debt may be commenced later than five years after the debt becomes payable.
Debt final
(3) The debt is final and may not be reviewed, restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 29.13 to 29.16.
Certificate of default
29.18 (1) The Minister may issue a certificate certifying the unpaid amount of any debt referred to in subsection 29.17(1).
Effect of registration
(2) Registration in the Federal Court of the certificate has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs. RULES OF LAW ABOUT VIOLATIONS
Violations not offences
29.19 For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply.
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Due diligence defence
29.2 (1) A person may not be found to be liable for a violation if they establish that they exercised due diligence to prevent the commission of the violation.
Common law principles
(2) Every rule and principle of the common law that renders any circumstance a justification or an excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act.
Burden of proof
29.21 In every case where the Minister is to determine whether a person who is named in a notice of violation committed any violation identified in it, the Minister shall do so on a balance of probabilities.
Offences by corporate officers, etc.
29.22 If a person other than an individual commits a violation under this Act, any of the person’s officers, directors, agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the violation is a party to and liable for the violation, whether or not the person who actually committed it is proceeded against in accordance with this Act.
Vicarious liability — acts of employees, agents and mandataries
29.23 A person is liable for a violation that is committed by their employee, agent or mandatary who is acting in the course of the employee’s employment or within the scope of the agent’s or mandatary’s authority, whether or not the employee, agent or mandatary who actually committed the violation is identified or proceeded against in accordance with this Act.
Continuing violation
29.24 A violation that is continued on more than one day constitutes a separate violation in respect of each day during which it is continued. OTHER PROVISIONS
Evidence
29.25 In any proceeding for a violation, a notice of violation purporting to be issued under this Act is admissible in evidence without proof of the signature or official character of the person appearing to have signed it.
Limitation period or prescription
29.26 No proceedings in respect of a violation may be commenced later than six months after the day on which an inspector becomes aware of the acts or omissions that constitute the alleged violation.
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Certification by Minister
29.27 A document appearing to have been issued by the Minister and certifying the day on which the acts or omissions that constitute the alleged violation became known to an inspector is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof that the inspector became aware of the acts or omissions on that day.
Information may be made public
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29.28 The Minister may make public (a) the name and business address of a person who enters into a compliance agreement, the nature of the compliance agreement — including the acts or omissions and provisions at issue, the conditions included in the compliance agreement and the amount payable under it, if any; or (b) the name and business address of a person who is deemed to have committed a violation or who the Minister determined committed a violation, the acts or omissions and provisions at issue, and the amount payable as a result, if any.
How act or omission may be proceeded with
29.29 If an act or omission may be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other. 7. Section 32 of the Act is replaced by the following:
Stealing stamp or seal
32. (1) Every person who steals any stamp, seal, label, tag or marker issued for the stamping, sealing, labelling, tagging or marking of a meter under this Act is guilty of an offence.
Punishment — first offence
(2) Every person who is guilty of an offence under subsection (1) is liable, for a first offence, (a) on summary conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding six months, or to both; or (b) on conviction on indictment, to imprisonment for a term not exceeding two years.
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Inspection de l’électricité et (3) Every person who is guilty of an offence under subsection (1) is liable, for a second or subsequent offence, (a) on summary conviction, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding six months, or to both; or (b) on conviction on indictment, to imprisonment for a term not exceeding two years. 8. (1) The portion of section 33 of the Act before paragraph (a) is replaced by the following:
Other offences
33. Every person is guilty of an offence who (2) The portion of section 33 of the Act after paragraph (k) is repealed. (3) Section 33 of the Act is renumbered as subsection 33(1) and is amended by adding the following:
Punishment — first offence
(2) Every person who is guilty of an offence under subsection (1) is liable, for a first offence, (a) on summary conviction, to a fine not exceeding $10,000; or (b) on conviction on indictment, to a fine not exceeding $25,000.
Punishment — subsequent offences
(3) Every person who is guilty of an offence under subsection (1) is liable, for a second or subsequent offence, (a) on summary conviction, to a fine not exceeding $20,000; or (b) on conviction on indictment, to a fine not exceeding $50,000. 9. Section 34 of the Act is replaced by the following:
Punishment — general offence
34. Every person who contravenes any provision of this Act or the regulations for the contravention of which no liability for a punishment is otherwise provided by this Act is guilty of an offence and liable on summary conviction for a first offence under that provision to a fine not exceeding $10,000, and for a second or subsequent offence under that provision to a fine not exceeding $20,000.
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10. The Act is amended by adding the following after section 35: Due diligence defence
35.1 A person may not be convicted of an offence under this Act — other than for a contravention of any of paragraphs 30(b) to (e) or subsection 32(1) — if they establish that they exercised due diligence to prevent the commission of the offence.
R.S., c. W-6
WEIGHTS AND MEASURES ACT
1995, c. 1, par. 63(2)(d)
11. The definition “inspector” in section 2 of the Weights and Measures Act is replaced by the following:
“inspector” « inspecteur »
“inspector” means a person who is designated under subsection 16.1(1) to verify compliance with this Act; 12. The portion of section 8 of the Act before paragraph (a) is replaced by the following:
Use of devices
8. No trader shall use, or have in their possession for use, in trade, any device unless 13. Subsection 9(1) of the Act is replaced by the following:
Marking commodities for sale
9. (1) No trader shall sell, offer for sale or have in their possession for sale on the basis of number or measure any commodity, unless its quantity is stated accurately within prescribed limits of error and in the manner prescribed in terms of number or units of measurement of length, area, volume or capacity, or mass or weight on the following items, as may be prescribed: (a) the commodity; (b) the package containing the commodity; or (c) a shipping bill, bill of lading or other document accompanying the commodity. 14. (1) Paragraph 10(1)(d) of the Act is replaced by the following:
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Inspection de l’électricité et (d) respecting the manner in which inspectors shall carry out their functions under this Act; (2) Subsection 10(1) of the Act is amended by adding the following after paragraph (e): (e.1) prescribing a period, in relation to any category of trade or any class, type or design of device, for the purposes of subsection 15(1); (3) Paragraph 10(1)(g) of the French version of the Act is replaced by the following: g) préciser les cas où un commerçant doit signaler l’emplacement d’un instrument dont il a la propriété ou la possession en vue du commerce et les modalités de son rapport; (4) Paragraphs 10(1)(k) and (l) of the Act are replaced by the following: (k) respecting the detention of things seized and detained under paragraph 17(1)(c); (l) respecting the disposition of things forfeited under section 41; (5) Subsection 10(1) of the Act is amended by adding the following after paragraph (q): (q.1) designating any class of examination or other service provided by an inspector under this Act as a class of examination or service to which any fees prescribed, or charges payable, under this Act do not apply;
15. Sections 15 and 16 of the Act are replaced by the following: Examinations within prescribed periods
15. (1) Every trader who uses a device in trade, or possesses a device for trade, shall cause it to be examined, within the prescribed period, by an inspector.
Extensions
(2) The Minister may, in the prescribed circumstances, grant to a trader an extension of the period, but no extension may exceed one year.
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Request for examination
15.1 An inspector may examine a device at the request of the owner or the person who is in possession of it.
Adjustments and alterations to devices
16. When an inspector examines a device, they may, with the consent of the owner or person who is in possession of it, make any prescribed adjustments or alterations to that device.
R.S., c. 31 (1st Supp.), s. 26
16. Sections 17 and 18 of the Act are replaced by the following:
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ADMINISTRATION AND ENFORCEMENT DESIGNATION Power to designate
16.1 (1) For the purposes of the administration and enforcement of this Act, the Minister may designate persons, or classes of persons, to exercise powers in relation to any matter referred to in the designation.
Training and qualification
(1.1) The Minister shall ensure that, for each particular sector, all persons designated under subsection (1) are trained and qualified in the same manner and that all examinations made by these persons are conducted consistently.
Limitation
(2) The Minister may designate only persons employed in the federal public administration to exercise powers under any of sections 17 to 18, subsection 19(3) or section 21 or subsection 22.11(1).
Suspension and revocation
(3) The Minister may suspend or revoke a designation made under subsection (1). POWERS
Authority to enter and other powers
17. (1) An inspector who has reasonable grounds to believe that an object to which this Act applies is located in or on a place, including a vehicle, or that an activity regulated by this Act is conducted in a place, including a vehicle, may, for the purpose of verifying compliance with this Act, (a) enter the place;
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Inspection de l’électricité et (b) examine the place or anything found in or on the place; (c) seize and detain anything in or on the place; (d) use any means of communication in the place or cause it to be used; (e) use any computer system in the place, or cause it to be used, to examine data contained in or available to it; (f) prepare a document, or cause one to be prepared, based on the data; (g) use any copying equipment in the place, or cause it to be used; (h) direct any person to put anything in or on the place into operation or to cease operating it; and (i) prohibit or limit access to all or part of the place.
Certificate to be produced
(2) The Minister shall provide the inspector with a certificate of their designation, and on entering the place, the inspector shall, on request, produce the certificate to the person in charge of that place.
Duty to assist
(3) The owner or person in charge of the place and every person in the place shall give all assistance that is reasonably required to enable the inspector to verify compliance with this Act and shall provide any documents, data or information that are reasonably required for that purpose.
Warrant for dwelling-house
17.1 (1) If the place is a dwelling-house, the inspector may not enter it without the occupant’s consent except under the authority of a warrant issued under subsection (2).
Authority to issue warrant
(2) On ex parte application, a justice of the peace may issue a warrant authorizing an inspector who is named in it to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) the dwelling-house is a place referred to in subsection 17(1);
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(b) entry to the dwelling-house is necessary to verify compliance with this Act; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant.
Entry on private property
17.2 (1) For the purpose of gaining entry to a place referred to in subsection 17(1), an inspector may enter private property and pass through it, and is not liable for doing so. For greater certainty, no person has a right to object to that use of the property and no warrant is required for the entry, unless the property is a dwelling-house.
Person accompanying inspector
(2) A person may, at the inspector’s request, accompany the inspector to assist them to gain entry to the place referred to in subsection 17(1) and is not liable for doing so.
Use of force
17.3 In executing a warrant to enter a dwelling-house, an inspector shall not use force unless the use of force has been specifically authorized in the warrant and the inspector is accompanied by a peace officer.
Examining vehicle
18. (1) A member of the Royal Canadian Mounted Police or of any provincial or municipal police force may, at the request and in the company of an inspector, stop and detain any vehicle so that the inspector may examine it for the purposes of verifying compliance with this Act.
Vehicle to be moved
(2) The inspector may require the operator of the vehicle to proceed with it to an appropriate place, if doing so is necessary to conduct the examination. 17. (1) The portion of subsection 19(1) of the Act before paragraph (a) is replaced by the following:
Certificate
19. (1) If an inspector examines a device, they shall issue to the owner or person who is in possession of it, (2) Subsection 19(2) of the Act is replaced by the following:
2010-2011 Marking of devices — requirements met
Inspection de l’électricité et (2) If an inspector determines that a device referred to in paragraph (1)(a) meets the requirements of this Act and the regulations, they shall mark the device as prescribed and (a) attach the prescribed seals that are intended to indicate any adjustments to the device; or (b) if those seals are already attached to the device, verify that they can indicate any adjustments and, in the case of electronic seals, collect the information that is necessary to detect any adjustments. 18. (1) The portion of section 21 of the Act before paragraph (a) is replaced by the following:
Payment of fees if dispute
21. If a dispute arises between a trader and any other person with respect to the accuracy of a device that is used by the trader in trade and an inspector examines the device at the request of the trader or other person, the fee for the examination shall be paid (2) Section 21 of the Act is renumbered as subsection 21(1) and is amended by adding the following:
Examination if dispute
(2) An inspector may examine the device at the request of a person referred to in subsection (1). 19. The Act is amended by adding the following before the heading before section 23: ADMINISTRATIVE MONETARY PENALTIES POWERS OF THE GOVERNOR IN COUNCIL
Regulations
22. The Governor in Council may make regulations (a) designating any provision of this Act — other than paragraph 29(b), subsections 30(1) and 31(2) and section 32 — or of the regulations as a provision whose contravention may be proceeded with as a violation in accordance with sections 22.1 to 22.28; (b) establishing a penalty, or a range of penalties, in respect of each violation;
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(c) establishing criteria to be considered in determining the amount of the penalty if a range of penalties is established; (d) classifying each violation as a minor violation, a serious violation or a very serious violation; (e) respecting the circumstances under which, the criteria by which and the manner in which the amount of a penalty may be increased or reduced in whole or in part; and (f) respecting a lesser amount that may be paid as complete satisfaction of a penalty if it is paid within the prescribed time and in the prescribed manner, including the circumstances in which the lesser amount may be set out in a notice of violation. VIOLATIONS Commission of violation
22.1 (1) Every person who contravenes a provision designated under paragraph 22(a) commits a violation and is liable to a penalty established in accordance with the regulations.
Purpose of penalty
(2) The purpose of a penalty is to promote compliance with this Act and not to punish.
Maximum penalty
(3) The maximum penalty for a violation is $2,000. PROCEEDINGS
Notice of violation
Contents of notice
22.11 (1) An inspector may issue a notice of violation and cause it to be provided to a person if the inspector has reasonable grounds to believe that the person has committed a violation. (2) The notice of violation must (a) name the person believed to have committed the violation; (b) identify the acts or omissions that constitute the alleged violation; (c) set out the penalty for the violation that the person is liable to pay; (d) set out the particulars concerning the time and manner of payment; and
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Inspection de l’électricité et (e) subject to the regulations, set out a lesser amount that may be paid as complete satisfaction of the penalty if it is paid within the prescribed time and in the prescribed manner that are set out in the notice.
Summary of rights
(3) A notice of violation must clearly summarize, in plain language, the rights and obligations under this section and sections 22.12 to 22.25 of the person to whom it is provided, including the right to request a review of the acts or omissions that constitute the alleged violation or of the amount of the penalty and the procedure for requesting the review.
Short-form descriptions
(4) The Minister may establish a short-form description of each violation to be used in notices of violation. PENALTIES
Effect of payment
22.12 (1) If the person who is named in a notice of violation pays, within the prescribed time and in the prescribed manner that are set out in the notice, the amount of the penalty — or, if applicable, the lesser amount that may be paid as complete satisfaction of the penalty — set out in the notice, (a) they are deemed to have committed the violation to which the amount paid relates; (b) the Minister shall accept that amount as complete satisfaction of the penalty; and (c) the proceedings commenced in respect of the violation under section 22.11 are ended.
Alternatives to payment
(2) Instead of paying the penalty or, if applicable, the lesser amount that may be paid as complete satisfaction of the penalty, the person who is named in the notice may, within the prescribed time and in the prescribed manner that are set out in the notice, (a) request to enter into a compliance agreement with the Minister that ensures the person’s compliance with the provision to which the violation relates, if the penalty is $1,000 or more; or (b) request a review by the Minister of the acts or omissions that constitute the alleged violation or the amount of the penalty.
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Deeming
(3) If the person who is named in the notice does not pay the penalty, or, if applicable, the lesser amount that may be paid as complete satisfaction of the penalty, within the prescribed time and in the prescribed manner and does not exercise any right referred to in subsection (2) within the prescribed time and in the prescribed manner, the person is deemed to have committed the violation identified in the notice.
Electricity and Gas Inspectio
COMPLIANCE AGREEMENTS Compliance agreements
22.13 (1) After considering a request made under paragraph 22.12(2)(a), the Minister may enter into a compliance agreement, as described in that paragraph, with the person making the request on any conditions that are satisfactory to the Minister, which conditions may (a) include a provision for the giving of reasonable security, in a form and in an amount that are satisfactory to the Minister, as a guarantee that the person will comply with the compliance agreement; and (b) provide for the reduction, in whole or in part, of the amount of the penalty for the violation.
Deeming
(2) A person who enters into a compliance agreement with the Minister is, on doing so, deemed to have committed the violation to which the compliance agreement relates, and the proceedings commenced in respect of the violation under section 22.11 are ended.
If compliance agreement complied with
(3) If the Minister is of the opinion that a person who has entered into a compliance agreement has complied with it, the Minister shall cause the person to be provided with a notice to that effect, at which time any security given by the person under that agreement shall be returned to the person.
If compliance agreement not complied with
(4) If the Minister is of the opinion that a person who has entered into a compliance agreement has not complied with it, the Minister shall cause the person to be provided with a notice of default to the effect that (a) instead of the penalty set out in the compliance agreement, the person is liable to pay, within the prescribed time and in the prescribed manner set out in the notice of
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Inspection de l’électricité et default, twice the amount of the penalty set out in the notice of violation and, for greater certainty, subsection 22.1(3) does not apply in respect of that amount; or (b) the security, if any, given by the person under the compliance agreement is forfeited to Her Majesty in right of Canada.
Effect of notice of default
(5) Once they have been provided with the notice of default, the person shall pay the amount set out in it or, if the notice provides for the forfeiture of the security given under the compliance agreement, that security is forfeited to Her Majesty in right of Canada.
Effect of payment
(6) If the person pays the amount set out in a notice of default under paragraph (4)(a) within the prescribed time and in the prescribed manner that are set out in the notice, (a) the Minister shall accept the amount as complete satisfaction of the amount owing; and (b) the compliance agreement entered into under subsection (2) terminates.
Refusal to enter into compliance agreement
22.14 (1) If the Minister refuses to enter into a compliance agreement after considering a request made under paragraph 22.12(2)(a), the Minister shall cause the person to be provided with a notice to that effect and the person who is named in the notice is liable to pay the amount of the penalty within the prescribed time and in the prescribed manner that are set out in the notice.
Effect of payment
(2) If the person pays the amount within the prescribed time and in the prescribed manner (a) they are deemed to have committed the violation to which the amount paid relates; (b) the Minister shall accept the amount as complete satisfaction of the penalty; and (c) the proceedings commenced in respect of the violation under section 22.11 are ended.
Deeming
(3) If the person does not pay the amount within the prescribed time and in the prescribed manner that are set out in the notice, they are deemed to have committed the violation.
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Electricity and Gas Inspectio REVIEW BY THE MINISTER
Review — violation
22.15 (1) After completing a review requested under paragraph 22.12(2)(b) with respect to the acts or omissions that constitute the alleged violation identified in the notice of violation, the Minister shall determine whether the person who is named in the notice committed the violation and, if the Minister determines that the person did so but considers that the amount of the penalty for the violation was not established in accordance with the regulations, the Minister shall correct that amount and cause the person to be provided with a notice of the Minister’s decision.
Review — penalty
(2) After completing a review requested under paragraph 22.12(2)(b) with respect to the amount of the penalty set out in the notice of violation, the Minister shall determine whether the amount of the penalty was established in accordance with the regulations and, if the Minister determines that it was not, the Minister shall correct that amount and cause the person to be provided with a notice of the Minister’s decision.
Payment
(3) The person who is provided with a notice of the Minister’s decision is liable to pay the amount of the penalty that is set out in it within the prescribed time and in the prescribed manner that are set out in the notice.
Effect of payment
(4) If the person pays the amount of the penalty that is set out in the notice of the Minister’s decision within the prescribed time and in the prescribed manner that are set out in the notice, (a) the Minister shall accept the amount as complete satisfaction of the penalty; and (b) the proceedings commenced in respect of the violation under section 22.11 are ended.
Submissions in writing
(5) The Minister is to consider only written evidence and written submissions in determining whether a person committed a violation or whether the amount of a penalty was established in accordance with the regulations.
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Inspection de l’électricité et RECOVERY OF DEBTS
Debts to Her Majesty
22.16 (1) The following amounts are debts due to Her Majesty in right of Canada that may be recovered in the Federal Court: (a) the amount of a penalty set out in a notice of violation, beginning on the day on which it is required to be paid in accordance with the notice, unless a request is made to enter into a compliance agreement with the Minister or to have the Minister review the acts or omissions that constitute the violation or the amount of the penalty; (b) every amount set out in a compliance agreement entered into with the Minister under subsection 22.13(1), beginning on the day specified in that agreement or, if no day is specified, beginning on the day on which the agreement is entered into; (c) the amount set out in a notice of default referred to in subsection 22.13(4), beginning on the day specified in the notice; (d) the amount of a penalty set out in the Minister’s notice under subsection 22.14(1) or in the notice of the Minister’s decision made under subsection 22.15(1) or (2), beginning on the day specified in the notice; and (e) the amount of any reasonable expenses incurred in attempting to recover an amount referred to in any of paragraphs (a) to (d).
Limitation period or prescription
(2) No proceedings to recover such a debt may be commenced later than five years after the debt becomes payable.
Debt final
(3) The debt is final and may not be reviewed, restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 22.12 to 22.15.
Certificate of default
22.17 (1) The Minister may issue a certificate certifying the unpaid amount of any debt referred to in subsection 22.16(1).
Effect of registration
(2) Registration in the Federal Court of the certificate has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs.
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Electricity and Gas Inspectio RULES OF LAW ABOUT VIOLATIONS
Violations not offences
22.18 For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply.
Due diligence defence
22.19 (1) A person shall not be found to be liable for a violation if they establish that they exercised due diligence to prevent the commission of the violation.
Common law principles
(2) Every rule and principle of the common law that renders any circumstance a justification or an excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act.
Burden of proof
22.2 In every case where the Minister is to determine whether a person who is named in a notice of violation committed any violation identified in it, the Minister shall do so on a balance of probabilities.
Offences by corporate officers, etc.
22.21 If a person other than an individual commits a violation under this Act, any of the person’s officers, directors, agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the violation is a party to and liable for the violation whether or not the person who actually committed it is proceeded against in accordance with this Act.
Vicarious liability — acts of employees, agents and mandataries
22.22 A person is liable for a violation that is committed by their employee, agent or mandatary who is acting in the course of the employee’s employment or within the scope of the agent’s or mandatary’s authority, whether or not the employee, agent or mandatary who actually committed the violation is identified or proceeded against in accordance with this Act.
Continuing violation
22.23 A violation that is continued on more than one day constitutes a separate violation in respect of each day during which it is continued. OTHER PROVISIONS
Evidence
22.24 In any proceeding for a violation, a notice of violation purporting to be issued under subsection 22.11(1) and a certificate purporting to be issued under paragraph 19(1)(a) are
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Inspection de l’électricité et admissible in evidence without proof of the signature or official character of the person appearing to have signed it.
Limitation period or prescription
22.25 No proceedings in respect of a violation may be commenced later than six months after the day on which an inspector becomes aware of the acts or omissions that constitute the alleged violation.
Certification by Minister
22.26 A document appearing to have been issued by the Minister and certifying the day on which the acts or omissions that constitute the alleged violation became known to an inspector is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof that the inspector became aware of the acts or omissions on that day.
Information may be made public
22.27 The Minister may make public (a) the name and business address of a person who enters into a compliance agreement, the nature of the compliance agreement — including the acts or omissions and provisions at issue, the conditions included in the compliance agreement and the amount payable under it, if any; or (b) the name and business address of a person who is deemed to have committed a violation or who the Minister determined committed a violation, the acts or omissions and provisions at issue, and the amount payable as a result, if any.
How act or omission may be proceeded with
22.28 If an act or omission may be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other. 20. Paragraph 23(a) of the Act is replaced by the following: (a) in the certificate issued under paragraph 19(1)(a) at the time of the most recent examination made under this Act; or 21. The portion of section 24 of the French version of the Act before paragraph (a) is replaced by the following:
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Inobservation des règlements
24. Commet une infraction le commerçant qui, pour le commerce, utilise ou a en sa possession un instrument qui :
Electricity and Gas Inspectio
22. Section 25 of the Act is replaced by the following: Examination within prescribed period
25. Every trader who fails to cause a device to be examined as required by subsection 15(1) is guilty of an offence. 23. Sections 31 and 32 of the Act are replaced by the following:
Obstructing inspector
31. (1) Every person who obstructs or hinders an inspector in carrying out their functions under this Act is guilty of an offence.
Misleading statements
(2) Every person who knowingly makes a false or misleading statement, either orally or in writing, in connection with any matter under this Act, to an inspector who is carrying out their functions under this Act is guilty of an offence.
Interference with seized thing
(3) Every person who, without an inspector’s permission, removes, alters or interferes in any way with anything seized and detained by an inspector under paragraph 17(1)(c) is guilty of an offence.
Failure to stop vehicle or proceed as directed
32. Every operator of a vehicle is guilty of an offence if they wilfully fail (a) to bring the vehicle to a stop in accordance with any order or direction given under subsection 18(1) by a member of the Royal Canadian Mounted Police or of any provincial or municipal police force; or (b) to proceed with the vehicle to an appropriate place in accordance with any order or direction given under subsection 18(2) by an inspector. 24. Subsections 35(1) and (2) of the Act are replaced by the following:
Punishment for first offence
35. (1) Every person who is guilty of an offence under any of sections 23 to 34 is liable, for a first offence, (a) on summary conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding six months, or to both; or
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Inspection de l’électricité et (b) on conviction on indictment, to a fine not exceeding $25,000 or to imprisonment for a term not exceeding two years, or to both.
Punishment for subsequent offences
(1.1) Every person who is guilty of an offence under any of sections 23 to 34 is liable, for a second or subsequent offence, (a) on summary conviction, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding six months, or to both; or (b) on conviction on indictment, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding two years, or to both.
Punishment for general offence
(2) Every person who contravenes any provision of this Act or the regulations for the contravention of which no liability for a punishment is elsewhere provided in this Act is guilty of an offence and liable on summary conviction for a first offence under that provision to a fine not exceeding $10,000, and for a second or subsequent offence under that provision to a fine not exceeding $20,000. 25. The Act is amended by adding the following after section 35:
Due diligence defence
35.1 A person may not be convicted of an offence under this Act — other than for a contravention of paragraph 29(b), subsection 30(1) or 31(2) or section 32 — if they establish that they exercised due diligence to prevent the commission of the offence. 26. Section 36 of the French version of the Act is replaced by the following:
Présomption
36. Le commerçant qui a en sa possession un instrument qui ne porte pas la marque réglementaire indiquant que son usage est illégal pour le commerce est réputé, sauf preuve contraire, avoir l’instrument en sa possession pour s’en servir à des fins commerciales. 27. Subsection 38(2) of the Act is replaced by the following:
Inspector’s certificates
(2) In any prosecution for an offence under this Act, a certificate purporting to have been issued by an inspector under subsection 19(1) and to have been signed by the inspector who did the examination is evidence of the matters
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stated in it relating to the examination without proof of the signature or official character of the person appearing to have signed the certificate. R.S., c. 27 (1st Supp.), s. 203
28. Sections 39 to 41 of the Act are replaced by the following:
Examination and samples of seized things
39. (1) If an inspector seizes and detains anything under paragraph 17(1)(c), they shall, at the request of the person from whom the thing is seized, allow that person or any person authorized by that person to examine the seized thing and, if possible, provide that person with a sample of it.
Detention
(2) A seized thing is not to be detained (a) after the provisions of this Act or any regulations that are applicable to the seized thing have, in the inspector’s opinion, been complied with; or (b) after the expiry of 60 days from the day of seizure, unless, before the expiry of that period, (i) the seized thing has been forfeited under section 41, (ii) a prosecution has been instituted in respect of an offence in relation to which the seized thing is evidence, in which case the seized thing may be detained until the prosecution is finally concluded, or (iii) notice of an application for an order extending the period during which the seized thing may be detained has been served in accordance with section 40.
Storing of seized things
(3) A seized thing may, at the option of the inspector, be kept or stored in the building or place where it was seized or may be removed to any other proper place by the inspector or at their direction.
Application to extend period of detention
40. (1) If a prosecution in respect of an offence in relation to which a seized thing could be evidence has not been commenced, the Minister may, before the expiry of 60 days after the day of seizure and on the serving of prior notice in accordance with subsection (2) on the owner of the seized thing or on the person in whose possession the seized thing was at the time of seizure, apply to a provincial court
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Inspection de l’électricité et judge within whose territorial jurisdiction the seizure was made for an order extending the period during which the seized thing may be detained.
Notice
(2) The notice shall be served by personal service at least five clear days before the day on which the application is to be made to the provincial court judge or by registered mail at least seven clear days before that day and shall specify (a) the provincial court judge to whom the application is to be made; (b) the place where and the time when the application is to be heard, which time shall be not later than 10 days after the day on which the notice is served; (c) the seized thing in respect of which the application is to be made; and (d) the evidence on which the Minister intends to rely to show why the period during which the seized thing may be detained should be extended.
Order of extension granted
(3) If, on the hearing of an application, the provincial court judge is satisfied that the seized thing should continue to be detained, the provincial court judge shall order that it be detained for any additional period that the provincial court judge considers proper and that on the expiry of that period the seized thing be restored to the person from whom it was seized or to any other person entitled to its possession unless, before the expiry of that period, subparagraph 39(2)(b)(i) or (ii) applies.
Order of extension refused
(4) If, on the hearing of an application, the provincial court judge is not satisfied that the seized thing should continue to be detained, the provincial court judge shall order that the thing be restored to the person from whom it was seized or to any other person entitled to its possession (a) on the expiry of 60 days after the day of seizure, unless, before the expiry of those 60 days, subparagraph 39(2)(b)(i) or (ii) applies; or
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(b) immediately, if, at the time of the hearing, the period of 60 days after the day of seizure has expired. FORFEITURE AND RETURN Forfeiture on consent
41. (1) If the owner or the person in lawful possession of a thing at the time it is seized under paragraph 17(1)(c) consents in writing to its forfeiture, it is forfeited to Her Majesty.
Forfeiture by order of court
(2) If a person is convicted of an offence under this Act and a thing seized by means of or in relation to which the offence was committed is then being detained, it (a) is, on the conviction, in addition to any punishment imposed for the offence, forfeited to Her Majesty if the forfeiture is directed by the court; or (b) shall, on the expiry of the period for taking an appeal from the conviction or on the final conclusion of the proceedings, as the case may be, be restored to the person from whom it was seized or to any other person entitled to its lawful possession on any conditions, if any, relating to sale or advertising that are imposed by order of the court and that, in the opinion of the court, are necessary to avoid the commission of any further offence under this Act. 29. The Act is amended by replacing “inspected” and “inspection” with “examined” and “examination”, respectively, in the following provisions: (a) paragraph 8(b); (b) paragraphs 10(1)(f), (q) and (r); (c) the heading before section 15; (d) paragraph 19(1)(b); (e) the heading before section 20; (f) subsection 20(1); (g) paragraph 26(1)(c); and (h) subparagraph 29(a)(i).
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Inspection de l’électricité et REPORT
Review
29.1 (1) The Minister of Industry must complete a review of the provisions and the operation of this Act within five years after it receives royal assent.
Report
(2) The Minister must cause a report of the results of the review to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the report has been completed. COMING INTO FORCE
Order in council
30. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 2 An Act to amend the Criminal Code and another Act
ASSENTED TO 23rd MARCH, 2011 BILL S-6
SUMMARY This enactment amends the Criminal Code with regard to the right of persons convicted of murder or high treason to be eligible to apply for early parole. It also amends the International Transfer of Offenders Act.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 2 An Act to amend the Criminal Code and another Act [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46
CRIMINAL CODE 2. Section 745.01 of the Criminal Code is renumbered as subsection 745.01(1) and is amended by adding the following:
Exception
(2) Subsection (1) does not apply if the offender is convicted of an offence committed on or after the day on which this subsection comes into force.
1996, c. 34, s. 2(2)
3. (1) The portion of subsection 745.6(1) of the Act before paragraph (a) is replaced by the following:
Application for judicial review
745.6 (1) Subject to subsections (2) to (2.6), a person may apply, in writing, to the appropriate Chief Justice in the province in which their conviction took place for a reduction in the number of years of imprisonment without eligibility for parole if the person (2) Subsection 745.6(1) of the Act is amended by adding the following after paragraph (a): (a.1) committed the murder or high treason before the day on which this paragraph comes into force; (3) Section 745.6 of the Act is amended by adding the following after subsection (2):
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Less than 15 years of sentence served
(2.1) A person who is convicted of murder or high treason and who has served less than 15 years of their sentence on the day on which this subsection comes into force may, within 90 days after the day on which they have served 15 years of their sentence, make an application under subsection (1).
At least 15 years of sentence served
(2.2) A person who is convicted of murder or high treason and who has served at least 15 years of their sentence on the day on which this subsection comes into force may make an application under subsection (1) within 90 days after
Crimina
(a) the end of five years after the day on which the person was the subject of a determination made under subsection 745.61(4) or a determination or conclusion to which subsection 745.63(8) applies; or (b) the day on which this subsection comes into force, if the person has not made an application under subsection (1).
Non-application of subsection (2.2)
(2.3) Subsection (2.2) has no effect on a determination or decision made under subsection 745.61(3) or (5) or 745.63(3), (5) or (6) as it read immediately before the day on which this subsection comes into force. A person in respect of whom a time is set under paragraph 745.61(3)(a) or 745.63(6)(a) as it read immediately before that day may make an application under subsection (1) within 90 days after the end of that time.
Further five-year period if no application made
(2.4) If the person does not make an application in accordance with subsection (2.1), (2.2) or (2.3), as the case may be, they may make an application within 90 days after the day on which they have served a further five years of their sentence following the 90-day period referred to in that subsection, as the case may be.
2010-2011 Subsequent applications
Code c (2.5) A person who makes an application in accordance with subsection (2.1), (2.2) or (2.3), as the case may be, may make another application under subsection (1) within 90 days after (a) the end of the time set under paragraph 745.61(3)(a) or 745.63(6)(a), if a time is set under that paragraph; or (b) the end of five years after the day on which the person is the subject of a determination made under subsection 745.61(4) or a determination or conclusion to which subsection 745.63(8) applies, if the person is the subject of such a determination or conclusion.
Subsequent applications
(2.6) A person who had made an application under subsection (1) as it read immediately before the day on which this subsection comes into force, whose application was finally disposed of on or after that day and who has then made a subsequent application may make a further application in accordance with subsection (2.5), if either paragraph (2.5)(a) or (b) is applicable. (2.7) The 90-day time limits for the making of any application referred to in subsections (2.1) to (2.5) may be extended by the appropriate Chief Justice, or his or her designate, to a maximum of 180 days if the person, due to circumstances beyond their control, is unable to make an application within the 90-day time limit. (2.8) If a person convicted of murder does not make an application under subsection (1) within the maximum time period allowed by this section, the Commissioner of Correctional Service Canada, or his or her designate, shall immediately notify in writing a parent, child, spouse or common-law partner of the victim that the convicted person did not make an application. If it is not possible to notify one of the aforementioned relatives, then the notification shall be given to another relative of the victim. The notification shall specify the next
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date on which the convicted person will be eligible to make an application under subsection (1). 1996, c. 34, s. 2(2)
4. (1) The portion of subsection 745.61(1) of the Act before paragraph (a) is replaced by the following:
Judicial screening
745.61 (1) On receipt of an application under subsection 745.6(1), the appropriate Chief Justice shall determine, or shall designate a judge of the superior court of criminal jurisdiction to determine, on the basis of the following written material, whether the applicant has shown, on a balance of probabilities, that there is a substantial likelihood that the application will succeed:
1996, c. 34, s. 2(2)
(2) Subsection 745.61(2) of the English version of the Act is replaced by the following:
Criteria
(2) In determining whether the applicant has shown that there is a substantial likelihood that the application will succeed, the Chief Justice or judge shall consider the criteria set out in paragraphs 745.63(1)(a) to (e), with any modifications that the circumstances require.
1996, c. 34, s. 2(2)
(3) Subsections 745.61(3) to (5) of the Act are replaced by the following:
Decision re new application
(3) If the Chief Justice or judge determines that the applicant has not shown that there is a substantial likelihood that the application will succeed, the Chief Justice or judge may (a) set a time, no earlier than five years after the date of the determination, at or after which the applicant may make another application under subsection 745.6(1); or (b) decide that the applicant may not make another application under that subsection.
If no decision re new application
(4) If the Chief Justice or judge determines that the applicant has not shown that there is a substantial likelihood that the application will succeed but does not set a time for another application or decide that such an application may not be made, the applicant may make another application no earlier than five years after the date of the determination.
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Designation of judge to empanel jury
(5) If the Chief Justice or judge determines that the applicant has shown that there is a substantial likelihood that the application will succeed, the Chief Justice shall designate a judge of the superior court of criminal jurisdiction to empanel a jury to hear the application.
1996, c. 34, s. 2(2)
5. (1) Paragraph 745.63(6)(a) of the Act is replaced by the following: (a) set a time, no earlier than five years after the date of the determination or conclusion under subsection (4), at or after which the applicant may make another application under subsection 745.6(1); or
1996, c. 34, s. 2(2)
(2) Subsection 745.63(8) of the Act is replaced by the following:
If no decision re new application
(8) If the jury does not set a date on or after which another application may be made or decide that such an application may not be made, the applicant may make another application no earlier than five years after the date of the determination or conclusion under subsection (4).
2004, c. 21
INTERNATIONAL TRANSFER OF OFFENDERS ACT 6. Subsection 24(1) of the International Transfer of Offenders Act is replaced by the following:
Eligibility for parole — murder
24. (1) Subject to subsections 17(2) and 19(1), if a Canadian offender was sentenced to imprisonment for life for an offence that, if it had been committed in Canada, would have constituted murder within the meaning of the Criminal Code, their full parole ineligibility period is 10 years. If, in the Minister’s opinion, the documents supplied by the foreign entity show that the circumstances in which the offence was committed were such that, if it had been committed in Canada after July 26, 1976, it would have been first degree murder within the meaning of section 231 of that Act, the full parole ineligibility period is
C. 2
Crimina
(a) 15 years, if the offence was committed before the day on which paragraph 745.6(1)(a.1) of the Criminal Code comes into force; or (b) 25 years, if the offence was committed on or after that day.
TRANSITIONAL PROVISIONS Existing applications
7. (1) Applications that were made under section 745.6 of the Criminal Code as that section read immediately before the day on which section 3 comes into force and are still not finally disposed of on that day are to be dealt with and disposed of in accordance with the provisions of the Criminal Code as they read immediately before that day.
Further applications
(2) A person who has made an application referred to in subsection (1) and who is the subject of a determination made under subsection 745.61(4) of the Criminal Code, as that subsection read before the day on which this subsection comes into force, or a determination or conclusion to which subsection 745.63(8) of the Criminal Code, as it read before that day, applies, may make an application under subsection 745.6(1) of the Criminal Code, as amended by subsection 3(1), within 180 days after the end of two years after the day on which the person is the subject of the determination or conclusion.
Further applications
(3) A person who has made an application referred to in subsection (1) and in respect of whom a time is set under paragraph 745.61(3)(a) or 745.63(6)(a) of the Criminal Code, as enacted by subsections 4(3) and 5(1), respectively, may make an application under subsection 745.6(1) of the Criminal Code, as amended by subsection 3(1), within 180 days after the end of that time.
2010-2011
Code c COMING INTO FORCE
Order in council
8. This Act comes into force on a day fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 26 An Act to amend the Constitution Act, 1867, the Electoral Boundaries Readjustment Act and the Canada Elections Act
ASSENTED TO 16th DECEMBER, 2011 BILL C-20
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Constitution Act, 1867, the Electoral Boundaries Readjustment Act and the Canada Elections Act”.
SUMMARY This enactment amends the rules in the Constitution Act, 1867 for readjusting the number of members of the House of Commons and the representation of the provinces in that House. It amends the time periods in several provisions of the Electoral Boundaries Readjustment Act and requires that electronic versions of maps be provided to registered parties. It also amends the Canada Elections Act to permit a returning officer to be appointed for a new term of office in certain circumstances.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
60 ELIZABETH II —————— CHAPTER 26 An Act to amend the Constitution Act, 1867, the Electoral Boundaries Readjustment Act and the Canada Elections Act
[Assented to 16th December, 2011]
Preamble
Whereas the composition of the House of Commons must reflect the principle of proportionate representation of the provinces and the democratic representation of the Canadian people; Whereas the principle of proportionate representation of the provinces must balance the fair and equitable representation of fastergrowing provinces and the effective representation of smaller and slower-growing provinces; Whereas the populations of faster-growing provinces are currently under-represented in the House of Commons and members of the House of Commons for those provinces therefore represent, on average, significantly more populous electoral districts than members for other provinces; Whereas estimates of the population of Canada and of each province using modern statistical methodologies and techniques are accurate in determining those populations; Whereas the electoral quotient for the readjustment that follows the completion of the 2011 decennial census should be 111,166, that number being the average population of the electoral districts on July 1, 2001, which was determined by using the estimate of the
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Constitution Act, 1867, Electoral Bounda
population of each province as at that date, multiplied by the average of the rates of population growth of the provinces; Whereas the electoral quotient for the readjustment that follows each subsequent decennial census should be determined by multiplying the electoral quotient used for the previous readjustment by the average of the rates of population growth of the provinces; And whereas the Constitution Act, 1985 (Representation) was enacted by Parliament by virtue of its exclusive authority, in section 44 of the Constitution Act, 1982, to amend the Constitution of Canada in relation to the House of Commons so long as the principle of proportionate representation of the provinces is not disturbed;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
30-31 Vict., c. 3 (U.K.); 1982, c. 11 (U.K.)
1. This Act may be cited as the Fair Representation Act. CONSTITUTION ACT, 1867
1986, c. 8, s. 2
2. Subsection 51(1) of the Constitution Act, 1867 is replaced by the following:
Readjustment of representation in Commons
51. (1) The number of members of the House of Commons and the representation of the provinces therein shall, on the completion of each decennial census, be readjusted by such authority, in such manner, and from such time as the Parliament of Canada provides from time to time, subject and according to the following rules:
Loi constitutionnelle de 1867, Révision des l
2011 Rules
1. There shall be assigned to each of the provinces a number of members equal to the number obtained by dividing the population of the province by the electoral quotient and rounding up any fractional remainder to one.
2. If the number of members assigned to a province by the application of rule 1 and section 51A is less than the total number assigned to that province on the date of the coming into force of the Constitution Act, 1985 (Representation), there shall be added to the number of members so assigned such number of members as will result in the province having the same number of members as were assigned on that date.
3. After the application of rules 1 and 2 and section 51A, there shall, in respect of each province that meets the condition set out in rule 4, be added, if necessary, a number of members such that, on the completion of the readjustment, the number obtained by dividing the number of members assigned to that province by the total number of members assigned to all the provinces is as close as possible to, without being below, the number obtained by dividing the population of that province by the total population of all the provinces.
4. Rule 3 applies to a province if, on the completion of the preceding readjustment, the number obtained by dividing the number of members assigned to that province by the total number of members assigned to all the provinces was equal to or greater than the number obtained by dividing the population of that province by the total population of all the prov-inces, the population of each province being its population as at July 1 of the year of the decennial census that preceded that readjustment according to the estimates prepared for the purpose of that readjustment.
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Constitution Act, 1867, Electoral Bounda
5. Unless the context indicates otherwise, in these rules, the population of a province is the estimate of its population as at July 1 of the year of the most recent decennial census.
6. In these rules, “electoral quotient” means (a) 111,166, in relation to the readjustment following the completion of the 2011 decennial census, and (b) in relation to the readjustment following the completion of any subsequent decennial census, the number obtained by multiplying the electoral quotient that was applied in the preceding readjustment by the number that is the average of the numbers obtained by dividing the population of each province by the population of the province as at July 1 of the year of the preceding decennial census according to the estimates prepared for the purpose of the preceding readjustment, and rounding up any fractional remainder of that multiplication to one.
Population estimates
(1.1) For the purpose of the rules in subsection (1), there is required to be prepared an estimate of the population of Canada and of each province as at July 1, 2001 and July 1, 2011 — and, in each year following the 2011 decennial census in which a decennial census is taken, as at July 1 of that year — by such authority, in such manner, and from such time as the Parliament of Canada provides from time to time.
R.S., c. E-3
ELECTORAL BOUNDARIES READJUSTMENT ACT 3. Subsection 3(1) of the Electoral Boundaries Readjustment Act is replaced by the following:
2011 Commissions to be established
Loi constitutionnelle de 1867, Révision des l 3. (1) For each decennial census, the Governor in Council shall establish by proclamation, published in the Canada Gazette, an electoral boundaries commission for each province before the earlier of (a) the expiry of a period of 60 days after the day on which the Minister receives a return certified by the Chief Statistician under subsection 13(1), and (b) the expiry of a period of six months after the first day of the month that is fixed by the Governor in Council under subsection 19(1) of the Statistics Act as the month in which the census is to be taken. 4. The Act is amended by adding the following before section 13:
Population estimates
12.1 The Chief Statistician shall prepare the estimates of the population of Canada and of each province required by subsection 51(1.1) of the Constitution Act, 1867 and send them, without delay, to the Minister and to the Chief Electoral Officer along with the estimates of the population of each province that were prepared for the purpose of the readjustment following the completion of the preceding decennial census.
1994, c. 41, par. 38(1)(a)
5. Subsection 13(3) of the Act is replaced by the following:
Duty to assist
(3) The Chief Statistician and the Department of Natural Resources shall make available their services and facilities, and render all other assistance that may be necessary, to the Chief Electoral Officer in order to enable the Chief Electoral Officer to discharge his or her duties under paragraph (2)(b). 6. Subsection 14(1) of the Act is replaced by the following:
Calculation of members
14. (1) On receipt of the estimates referred to in section 12.1, the Chief Electoral Officer shall calculate the number of members of the House of Commons to be assigned to each province, subject and according to the provisions of section 51 of the Constitution Act, 1867 and the rules in that section, and on the
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completion of that calculation shall cause a statement to be published in the Canada Gazette setting out the results. 1994, c. 41, par. 38(1)(a)
7. Section 17 of the Act is replaced by the following:
Duty to assist
17. The Chief Statistician and the Department of Natural Resources shall make available their services and facilities, and render all other assistance that may be necessary, to a commission in order to enable the commission to discharge its duties under this Act.
R.S., c. 6 (2nd Supp.), s. 3
8. (1) Subsection 19(2) of the Act is replaced by the following:
Notice to be given by public advertisement
(2) Notice of the time and place fixed by the commission for any sittings to be held by it for the hearing of representations from interested persons shall be given by advertisement published in the Canada Gazette and in at least one newspaper of general circulation in the province at least 30 days before the day on which the sittings commence.
R.S., c. 6 (2nd Supp.), s. 3
(2) Subsection 19(5) of the Act is replaced by the following:
Notice of representation to be given before sittings
(5) No representation shall be heard by a commission at any sittings held by it for the hearing of representations from interested persons unless notice in writing is given to the secretary of the commission within 23 days after the date of the publication of the last advertisement under subsection (2), stating the name and address of the person who seeks to make the representation and indicating concisely the nature of the representation and of the interest of the person.
Exception
(6) Despite subsection (5), a commission may hear the representation without the notice having been given if the commission considers it to be in the public interest to do so.
R.S., c. 6 (2nd Supp.), s. 4
9. Section 20 of the Act is replaced by the following:
Time for completing report
20. (1) Each commission shall, not later than 10 months after the day on which the chairman receives the copy of the return referred to in paragraph 13(2)(a), complete a report for
Loi constitutionnelle de 1867, Révision des l presentation to the House of Commons setting out the considerations and proposals of the commission concerning the division of the province into electoral districts, the descriptions and boundaries of the districts and the population of and name to be given to each district and, on the completion of the report, shall cause two certified copies of the report to be transmitted to the Chief Electoral Officer.
Extension of time
(2) The Chief Electoral Officer may, on request by a commission, extend the time for the completion of its report for a further period or periods not exceeding two months in the aggregate.
Obligations of Chief Electoral Officer
20.1 (1) On receiving the certified copies referred to in section 20 of the report of any commission, the Chief Electoral Officer shall (a) transmit one of the copies to the Speaker; and (b) with the cooperation of the Department of Natural Resources and in accordance with the descriptions and definitions proposed in the report, prepare and print (i) individual maps of each electoral district showing the proposed boundaries of each district, (ii) individual maps of each province showing the proposed boundaries of the electoral districts in the province, and (iii) individual maps of all cities and metropolitan municipalities, portions of which are in more than one proposed electoral district.
Electronic version of maps
(2) The Chief Electoral Officer shall provide an electronic version of each map containing its digital geospatial data to each registered party, as defined in subsection 2(1) of the Canada Elections Act.
R.S., c. 6 (2nd Supp.), s. 5
10. Subsection 21(1) of the Act is replaced by the following:
Report to be referred to committee
21. (1) Subject to subsection (2), the Speaker shall cause the certified copy of the report that has been transmitted to him or her to be laid before the House of Commons and referred to the committee of the House of Commons that it may establish for the purposes of dealing with
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Constitution Act, 1867, Electoral Bounda
electoral matters without delay on receipt of the copy by the Speaker if Parliament is then sitting or, if Parliament is not then sitting, on any of the first five days of the next sitting of Parliament. 2004, c. 1, s. 2
11. Section 25 of the Act is replaced by the following:
Order in force
25. (1) Within five days after the day on which the Minister receives the representation order, the Governor in Council shall by proclamation declare the representation order to be in force, effective on the first dissolution of Parliament that occurs at least seven months after the day on which that proclamation was issued, and on the issue of the proclamation the order has the force of law accordingly.
Exception
(2) Despite subsection (1), if a proclamation under the Canada Elections Act for the holding of a general election is issued during the period beginning on the day on which the proclamation under subsection (1) is issued and ending seven months after that day, the representation order becomes effective on the first dissolution of Parliament that occurs at least seven months after the date fixed by the proclamation under that Act for the return of the writ for that election.
Returning officers and electoral district associations
(3) For the purpose of authorizing and enabling, whenever required, the appointment of returning officers under section 24 of the Canada Elections Act or the registration of electoral district associations under subsection 403.22(4) of that Act, the representation order is deemed to be effective on the day on which the proclamation under subsection (1) is issued.
1994, c. 41, par. 38(1)(a)
12. Section 28 of the Act is replaced by the following:
Maps to be prepared and printed
28. (1) As soon as feasible after the issue of the proclamation declaring the representation order to be in force, the Chief Electoral Officer shall, with the cooperation of the Department of Natural Resources and in accordance with the descriptions and definitions set out in the order, prepare and print (a) individual maps of each electoral district showing the boundaries of each district;
Loi constitutionnelle de 1867, Révision des l (b) individual maps of each province showing the boundaries of the electoral districts established in the province; and (c) individual maps of all cities and metropolitan municipalities, portions of which are in more than one electoral district.
Electronic version of maps
(2) The Chief Electoral Officer shall provide an electronic version of each map containing its digital geospatial data to each registered party, as defined in subsection 2(1) of the Canada Elections Act.
2000, c. 9
CANADA ELECTIONS ACT
2006, c. 9, s. 174(1)
13. Subsection 24(1.4) of the Canada Elections Act is replaced by the following:
New term
(1.4) The Chief Electoral Officer may, after consultation with the leader of every recognized political party in the House of Commons, appoint for a new term any returning officer who has performed the functions of a returning officer in a satisfactory manner, whether or not other persons are considered for the appointment, if the office of returning officer is vacant by reason of (a) the expiry of the returning officer’s term of office; or (b) the revision of the boundaries of the electoral district as a result of a representation order made under section 25 of the Electoral Boundaries Readjustment Act. TRANSITIONAL PROVISIONS
Definition of “the Act”
14. (1) In this section and sections 15 to 22, “the Act” means the Electoral Boundaries Readjustment Act.
Words and expressions
(2) Words and expressions used in sections 15 to 22 have the same meaning as in the Act.
Population estimates as at July 1, 2001
15. For the purpose of the readjustment following the 2011 decennial census, the population estimates as at July 1, 2001 prepared under section 12.1 of the Act, as enacted by section 4, are deemed, for the purpose of the application of rule 4 in subsection 51(1) of the Constitution Act,
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1867, as enacted by section 2, and the sending of estimates referred to in that section 12.1, to have been prepared for the purpose of the readjustment following the 2001 decennial census. Time for establishing commissions
16. (1) If this Act comes into force on or before the day on which the Minister receives a return certified by the Chief Statistician under subsection 13(1) of the Act in respect of the 2011 decennial census then, despite subsection 3(1) of the Act, as enacted by section 3, the Governor in Council shall, for that decennial census, establish, for the purpose of the Act, by proclamation published in the Canada Gazette, a commission for each province no later than 60 days after the day on which the Minister receives the return. Nothing in this section precludes a commission from being established before the receipt of that return.
Time for establishing commissions
(2) If this Act comes into force after the day on which the Minister receives a return certified by the Chief Statistician under subsection 13(1) of the Act in respect of the 2011 decennial census and, with respect to a particular province, a commission has not yet been established, the Governor in Council shall, for that decennial census, despite subsection 3(1) of the Act, as enacted by section 3, establish, for the purpose of the Act, by proclamation published in the Canada Gazette, a commission for that province no later than 60 days after the day on which the Minister receives the return.
Application of sections 18 to 22
17. Sections 18 to 22 apply only in respect of the readjustment of the representation of the provinces in the House of Commons that is required to be made on the completion of the 2011 decennial census and only if (a) this Act comes into force on or after the day on which the Chief Statistician sends to the Chief Electoral Officer the return, in respect of that census, that is referred to in subsection 13(1) of the Act; and
Loi constitutionnelle de 1867, Révision des l (b) a representation order has not been proclaimed in the period beginning on the day on which that return is sent and ending on the day on which this Act comes into force.
Sending of estimates
18. The Chief Statistician shall comply with section 12.1 of the Act, as enacted by section 4, as soon as feasible after the coming into force of this Act.
Coming into force before statement
19. If this Act comes into force before the day on which a statement referred to in subsection 14(1) of the Act is published in the Canada Gazette in respect of the 2011 decennial census, (a) the amendments made by sections 2 and 6 apply for the purpose of the calculation referred to in that subsection; and (b) despite subsection 20(1) of the Act, as enacted by section 9, the 10-month period referred to in that subsection during which each commission is to complete a report is deemed to begin on the later of the day on which the statement referred to in subsection 14(1) of the Act is published in the Canada Gazette and the day on which the commission is established.
Obligations of Chief Electoral Officer
20. If this Act comes into force on or after the day on which a statement (in sections 21 and 22 referred to as the “first statement”) referred to in subsection 14(1) of the Act is published in the Canada Gazette in respect of the 2011 decennial census, the Chief Electoral Officer shall (a) as soon as feasible after receiving the estimates referred to in section 12.1 of the Act, as enacted by section 4, calculate the number of members of the House of Commons to be assigned to each province, subject and according to the provisions of section 51 of the Constitution Act, 1867 and the rules in that section, as amended by section 2; and
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Constitution Act, 1867, Electoral Bounda
(b) on the completion of that calculation, cause a statement (in sections 21 and 22 referred to as the “second statement”) to be published in the Canada Gazette setting out the results of the calculation. Identical number of members
21. If the number of members of the House of Commons to be assigned to a province is the same in the second statement as in the first statement and this Act comes into force after the establishment of a commission for that province but before the expiry of one year after the day on which the commission’s chairman receives the return referred to in paragraph 13(2)(a) of the Act, then, despite subsection 20(1) of the Act, as enacted by section 9, the commission must complete its report under the Act before the earlier of (a) the expiry of a period of 10 months after the day on which this Act comes into force, and (b) the expiry of a period of one year after the day on which the chairman receives the return.
Different numbers of members
22. (1) If the number of members of the House of Commons to be assigned to a province is not the same in the second statement as in the first statement, the commission established for the province under the Act shall perform its duties under the Act subject to subsection (2) or (3).
Report not completed
(2) If, with respect to a province, a commission has not yet been established on the day on which the second statement is published in the Canada Gazette or if, with respect to a province, a commission has been established on or before that day but it has not yet completed its report, (a) for the purpose of subsection 14(2) of the Act and the rule in paragraph 15(1)(a) of the Act, the number of members of the House of Commons to be assigned to the province, as calculated by the Chief
Loi constitutionnelle de 1867, Révision des l Electoral Officer under subsection 14(1) of the Act, is the number set out in the second statement in respect of the province; and (b) the 10-month period referred to in subsection 20(1) of the Act, as enacted by section 9, is deemed to begin on the later of the day on which the second statement is published in the Canada Gazette and the day on which the commission is established.
Report completed
(3) If, with respect to a province, a commission has been established on or before the day on which the second statement is published in the Canada Gazette and it has completed its report on or before that day, that report is no longer valid and the commission shall prepare a new report under the Act. Paragraphs (2)(a) and (b) apply in respect of the preparation of the new report. INTERPRETATION
Interpretation
23. A reference to the Constitution Acts, 1867 to 1982 is deemed to include a reference to sections 2, 14, 15 and 17 to 20.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 22 An Act to amend the National Defence Act (military judges)
ASSENTED TO 29th NOVEMBER, 2011 BILL C-16
SUMMARY This enactment amends the provisions of the National Defence Act that deal with the tenure of military judges.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
60 ELIZABETH II —————— CHAPTER 22 An Act to amend the National Defence Act (military judges) [Assented to 29th November, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
R.S., c. N-5
1. This Act may be cited as the Security of Tenure of Military Judges Act. NATIONAL DEFENCE ACT
1998, c. 35, s. 42
2. (1) Subsection 165.21(2) of the National Defence Act is replaced by the following:
Removal for cause
(2) A military judge holds office during good behaviour and may be removed by the Governor in Council for cause on the recommendation of an Inquiry Committee established under regulations made by the Governor in Council.
1998, c. 35, s. 42
(2) Subsections 165.21(3) and (4) of the Act are replaced by the following:
Ceasing to hold office
(3) A military judge ceases to hold office on being released at his or her request from the Canadian Forces or on attaining the age of 60 years.
Resignation
(4) A military judge may resign from office by giving notice in writing to the Minister. The resignation takes effect on the day on which the Minister receives the notice or on a later day that may be specified in the notice.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 6 An Act to amend the Criminal Code (sentencing for fraud)
ASSENTED TO 23rd MARCH, 2011 BILL C-21
SUMMARY This enactment amends the Criminal Code to (a) provide a mandatory minimum sentence of imprisonment for a term of two years for fraud with a value that exceeds one million dollars; (b) provide additional aggravating factors for sentencing; (c) create a discretionary prohibition order for offenders convicted of fraud to prevent them from having authority over the money or real property of others; (d) require consideration of restitution for victims of fraud; and (e) clarify that the sentencing court may consider community impact statements from a community that has been harmed by the fraud.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 6 An Act to amend the Criminal Code (sentencing for fraud) [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
R.S., c. C-46
1. This Act may be cited as the Standing up for Victims of White Collar Crime Act. CRIMINAL CODE 2. Section 380 of the Criminal Code is amended by adding the following after subsection (1):
Minimum punishment
(1.1) When a person is prosecuted on indictment and convicted of one or more offences referred to in subsection (1), the court that imposes the sentence shall impose a minimum punishment of imprisonment for a term of two years if the total value of the subject-matter of the offences exceeds one million dollars.
2004, c. 3, s. 3
3. (1) The portion of subsection 380.1(1) of the English version of the Act before paragraph (a) is replaced by the following:
Sentencing — aggravating circumstances
380.1 (1) Without limiting the generality of section 718.2, where a court imposes a sentence for an offence referred to in section 380, 382, 382.1 or 400, it shall consider the following as aggravating circumstances:
2004, c. 3, s. 3
(2) Paragraph 380.1(1)(a) of the Act is replaced by the following:
C. 6
Criminal Code (sen
(a) the magnitude, complexity, duration or degree of planning of the fraud committed was significant; (3) Subsection 380.1(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) the offence had a significant impact on the victims given their personal circumstances including their age, health and financial situation; (4) Subsection 380.1(1) of the Act is amended by adding the following after paragraph (d): (e) the offender did not comply with a licensing requirement, or professional standard, that is normally applicable to the activity or conduct that forms the subject-matter of the offence; and (f) the offender concealed or destroyed records related to the fraud or to the disbursement of the proceeds of the fraud. 2004, c. 3, s. 3
(5) Subsection 380.1(2) of the Act is replaced by the following:
Aggravating circumstance — value of the fraud
(1.1) Without limiting the generality of section 718.2, when a court imposes a sentence for an offence referred to in section 382, 382.1 or 400, it shall also consider as an aggravating circumstance the fact that the value of the fraud committed exceeded one million dollars.
Non-mitigating factors
(2) When a court imposes a sentence for an offence referred to in section 380, 382, 382.1 or 400, it shall not consider as mitigating circumstances the offender’s employment, employment skills or status or reputation in the community if those circumstances were relevant to, contributed to, or were used in the commission of the offence.
Record of proceedings
(3) The court shall cause to be stated in the record the aggravating and mitigating circumstances it took into account when determining the sentence.
2010-2011
Code criminel (pe 4. The Act is amended by adding the following after section 380.1:
Prohibition order
380.2 (1) When an offender is convicted, or is discharged on the conditions prescribed in a probation order under section 730, of an offence referred to in subsection 380(1), the court that sentences or discharges the offender, in addition to any other punishment that may be imposed for that offence or any other condition prescribed in the order of discharge, may make, subject to the conditions or exemptions that the court directs, an order prohibiting the offender from seeking, obtaining or continuing any employment, or becoming or being a volunteer in any capacity, that involves having authority over the real property, money or valuable security of another person.
Duration
(2) The prohibition may be for any period that the court considers appropriate, including any period to which the offender is sentenced to imprisonment.
Court may vary order
(3) A court that makes an order of prohibition or, if the court is for any reason unable to act, another court of equivalent jurisdiction in the same province, may, on application of the offender or the prosecutor, require the offender to appear before it at any time and, after hearing the parties, that court may vary the conditions prescribed in the order if, in the opinion of the court, the variation is desirable because of changed circumstances.
Offence
(4) Every person who is bound by an order of prohibition and who does not comply with the order is guilty of (a) an indictable offence and is liable to imprisonment for a term not exceeding two years; or (b) an offence punishable on summary conviction.
Court to consider restitution order
380.3 (1) When an offender is convicted, or is discharged under section 730, of an offence referred to in subsection 380(1), the court that sentences or discharges the offender, in addition to any other measure imposed on the offender, shall consider making a restitution order under section 738 or 739.
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Inquiry by court
(2) As soon as practicable after a finding of guilt and in any event before imposing the sentence, the court shall inquire of the prosecutor if reasonable steps have been taken to provide the victims with an opportunity to indicate whether they are seeking restitution for their losses, the amount of which must be readily ascertainable.
Adjournment
(3) On application of the prosecutor or on its own motion, the court may adjourn the proceedings to permit the victims to indicate whether they are seeking restitution or to establish their losses, if the court is satisfied that the adjournment would not interfere with the proper administration of justice.
Form for victims
(4) Victims may indicate whether they are seeking restitution by completing Form 34.1 in Part XXVIII or a form approved for that purpose by the Lieutenant Governor in Council of the province where the court has jurisdiction or by using any other method approved by the court, and, if they are seeking restitution, shall establish their losses, the amount of which must be readily ascertainable, in the same manner.
Reasons
(5) If a victim seeks restitution and the court decides not to make a restitution order, it shall give reasons for its decision and shall cause those reasons to be stated in the record.
Community impact statement
380.4 (1) For greater certainty, for the purpose of determining the sentence to be imposed on an offender, or whether the offender should be discharged under section 730, in respect of an offence referred to in subsection 380(1), the court may consider a statement made by a person on a community’s behalf describing the harm done to, or losses suffered by, the community arising from the commission of the offence.
Procedure
Criminal Code (sen
(2) The statement must (a) be prepared in writing and filed with the court; (b) identify the community on whose behalf the statement is made; and
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Code criminel (pe (c) explain how the statement reflects the community’s views.
Copy of statement
(3) The clerk of the court shall provide a copy of the statement, as soon as practicable after a finding of guilt, to the offender or counsel for the offender, and to the prosecutor. 5. Part XXVIII of the Act is amended by adding the following after Form 34: FORM 34.1 (Section 380.3) STATEMENT ON RESTITUTION FOR FRAUD Canada, Province of ............, (territorial division). To the court that is sentencing (name the offender) who was convicted, or was discharged under section 730 of the Criminal Code, of an offence referred to in subsection 380(1) of that Act. I, (name of declarant), declare that (check the appropriate box): []
(i) I am not seeking restitution for the losses I suffered as a result of the commission of the offence.
[]
(ii) I am seeking restitution in the amount of $................. for the following losses I suffered as a result of the commission of the offence.
I declare that I have suffered the following losses as a result of the commission of the offence: (Complete the following table if seeking restitution.) Description
Amount of loss
(describe each thing of which the declarant was defrauded)
(state, in respect of each thing, the amount of the loss)
1. ...........................
........................
2. ...........................
........................
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3. ...........................
........................
4. ...........................
........................
I understand that the amount of my losses must be readily ascertainable by the court. For that purpose, I am responsible for providing the court with all necessary documents, including bills, receipts and estimates, in support of my claim for restitution. Dated this ........ day of ............ 20........, at ............. . ....................................... Signature of declarant COMING INTO FORCE Order in council
6. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 7 An Act to amend the Criminal Code
ASSENTED TO 23rd MARCH, 2011 BILL C-30
SUMMARY This enactment amends the Criminal Code to allow a court to require that an offender or defendant provide a sample of a bodily substance on the demand of peace officers, probation officers, supervisors or designated persons, or at regular intervals, in order to enforce compliance with a prohibition on consuming drugs or alcohol imposed in a probation order, a conditional sentence order or a recognizance under section 810, 810.01, 810.1 or 810.2 of that Act.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 7 An Act to amend the Criminal Code [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: ALTERNATIVE TITLE Alternative title
R.S., c. C-46
1. This Act may be cited as the Response to the Supreme Court of Canada Decision in R. v. Shoker Act. CRIMINAL CODE 2. The Criminal Code is amended by adding the following after section 729:
Proof of certificate of analyst — bodily substance
729.1 (1) In a prosecution for failure to comply with a condition in a probation order that the accused not consume drugs, alcohol or any other intoxicating substance, or in a hearing to determine whether the offender breached such a condition of a conditional sentence order, a certificate purporting to be signed by an analyst that states that the analyst has analyzed a sample of a bodily substance and that states the result of the analysis is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person who appears to have signed the certificate.
Definition of “analyst”
(2) In this section, “analyst” has the same meaning as in subsection 254(1).
Notice of intention to produce certificate
(3) No certificate shall be admitted in evidence unless the party intending to produce it has, before the trial or hearing, as the case
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may be, given reasonable notice and a copy of the certificate to the party against whom it is to be produced. Requiring attendance of analyst
(4) The party against whom a certificate of an analyst is produced may, with leave of the court, require the attendance of the analyst for cross-examination.
1995, c. 22, s. 6
3. (1) Paragraph 732.1(3)(c) of the Act is replaced by the following: (c) abstain from the consumption of drugs except in accordance with a medical prescription, of alcohol or of any other intoxicating substance; (c.1) provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under subsection (9) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the offender has breached a condition of the order that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; (c.2) provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified by a probation officer in a notice in Form 51 served on the offender, if a condition of the order requires the offender to abstain from the consumption of drugs, alcohol or any other intoxicating substance; (2) Section 732.1 of the Act is amended by adding the following after subsection (6):
Notice — samples at regular intervals
(7) The notice referred to in paragraph (3)(c.2) must specify the places and times at which and the days on which the offender must provide samples of a bodily substance under a condition described in that paragraph. The first sample may not be taken earlier than 24 hours after the offender is served with the notice, and subsequent samples must be taken at regular intervals of at least seven days.
2010-2011 Designations and specifications
Code c (8) For the purposes of paragraphs (3)(c.1) and (c.2) and subject to the regulations, the Attorney General of a province or the minister of justice of a territory shall, with respect to the province or territory, (a) designate the persons or classes of persons that may take samples of bodily substances; (b) designate the places or classes of places at which the samples are to be taken; (c) specify the manner in which the samples are to be taken; (d) specify the manner in which the samples are to be analyzed; (e) specify the manner in which the samples are to be stored, handled and destroyed; (f) specify the manner in which the records of the results of the analysis of the samples are to be protected and destroyed; (g) designate the persons or classes of persons that may destroy the samples; and (h) designate the persons or classes of persons that may destroy the records of the results of the analysis of the samples.
Further designations
(9) For the purpose of paragraph (3)(c.1) and subject to the regulations, the Attorney General of a province or the minister of justice of a territory may, with respect to the province or territory, designate persons or classes of persons to make a demand for a sample of a bodily substance.
Restriction
(10) Samples of bodily substances referred to in paragraphs (3)(c.1) and (c.2) may not be taken, analyzed, stored, handled or destroyed, and the records of the results of the analysis of the samples may not be protected or destroyed, except in accordance with the designations and specifications made under subsection (8).
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Destruction of samples
(11) The Attorney General of a province or the minister of justice of a territory, or a person authorized by the Attorney General or minister, shall cause all samples of bodily substances provided under a probation order to be destroyed within the periods prescribed by regulation unless the samples are reasonably expected to be used as evidence in a proceeding for an offence under section 733.1.
Regulations
(12) The Governor in Council may make regulations
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(a) prescribing bodily substances for the purposes of paragraphs (3)(c.1) and (c.2); (b) respecting the designations and specifications referred to in subsections (8) and (9); (c) prescribing the periods within which samples of bodily substances are to be destroyed under subsection (11); and (d) respecting any other matters relating to the samples of bodily substances. 4. The Act is amended by adding the following after section 732.1: Prohibition on use of bodily substance
732.11 (1) No person shall use a bodily substance provided under a probation order except for the purpose of determining whether an offender is complying with a condition of the order that they abstain from the consumption of drugs, alcohol or any other intoxicating substance.
Prohibition on use or disclosure of result
(2) Subject to subsection (3), no person shall use, disclose or allow the disclosure of the results of the analysis of a bodily substance provided under a probation order.
Exception
(3) The results of the analysis of a bodily substance provided under a probation order may be disclosed to the offender to whom they relate, and may also be used or disclosed in the course of an investigation of, or in a proceeding for, an offence under section 733.1 or, if the results are made anonymous, for statistical or other research purposes.
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Offence
(4) Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction.
1995, c. 22, s. 6
5. (1) Paragraph 742.3(2)(a) of the Act is replaced by the following: (a) abstain from the consumption of drugs except in accordance with a medical prescription, of alcohol or of any other intoxicating substance; (a.1) provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, the supervisor or someone designated under subsection (7) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to suspect that the offender has breached a condition of the order that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; (a.2) provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified by the supervisor in a notice in Form 51 served on the offender, if a condition of the order requires the offender to abstain from the consumption of drugs, alcohol or any other intoxicating substance; (2) Section 742.3 of the Act is amended by adding the following after subsection (4):
Notice — samples at regular intervals
(5) The notice referred to in paragraph (2)(a.2) must specify the places and times at which and the days on which the offender must provide samples of a bodily substance under a condition described in that paragraph. The first sample may not be taken earlier than 24 hours after the offender is served with the notice, and subsequent samples must be taken at regular intervals of at least seven days.
Designations and specifications
(6) For the purposes of paragraphs (2)(a.1) and (a.2) and subject to the regulations, the Attorney General of a province or the minister of justice of a territory shall, with respect to the province or territory,
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(a) designate the persons or classes of persons that may take samples of bodily substances; (b) designate the places or classes of places at which the samples are to be taken; (c) specify the manner in which the samples are to be taken; (d) specify the manner in which the samples are to be analyzed; (e) specify the manner in which the samples are to be stored, handled and destroyed; (f) specify the manner in which the records of the results of the analysis of the samples are to be protected and destroyed; (g) designate the persons or classes of persons that may destroy the samples; and (h) designate the persons or classes of persons that may destroy the records of the results of the analysis of the samples.
Further designations
(7) For the purpose of paragraph (2)(a.1) and subject to the regulations, the Attorney General of a province or the minister of justice of a territory may, with respect to the province or territory, designate persons or classes of persons to make a demand for a sample of a bodily substance.
Restriction
(8) Samples of bodily substances referred to in paragraphs (2)(a.1) and (a.2) may not be taken, analyzed, stored, handled or destroyed, and the records of the results of the analysis of the samples may not be protected or destroyed, except in accordance with the designations and specifications made under subsection (6).
Destruction of samples
(9) The Attorney General of a province or the minister of justice of a territory, or a person authorized by the Attorney General or minister, shall cause all samples of bodily substances provided under a conditional sentence order to be destroyed within the periods prescribed by
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Code c regulation, unless the samples are reasonably expected to be used as evidence in proceedings under section 742.6.
Regulations
(10) The Governor in Council may make regulations (a) prescribing bodily substances for the purposes of paragraphs (2)(a.1) and (a.2); (b) respecting the designations and specifications referred to in subsections (6) and (7); (c) prescribing the periods within which samples of bodily substances are to be destroyed under subsection (9); and (d) respecting any other matters relating to the samples of bodily substances. 6. The Act is amended by adding the following after section 742.3:
Prohibition on use of bodily substance
742.31 (1) No person shall use a bodily substance provided under a conditional sentence order except for the purpose of determining whether an offender is complying with a condition of the order that they abstain from the consumption of drugs, alcohol or any other intoxicating substance.
Prohibition on use or disclosure of result
(2) Subject to subsection (3), no person shall use, disclose or allow the disclosure of the results of the analysis of a bodily substance provided under a conditional sentence order.
Exception
(3) The results of the analysis of a bodily substance provided under a conditional sentence order may be disclosed to the offender to whom they relate, and may also be used or disclosed in the course of proceedings under section 742.6 or, if the results are made anonymous, for statistical or other research purposes.
Offence
(4) Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction.
1994, c. 44, s. 81(2)
7. (1) Subsection 810(3) of the Act is replaced by the following:
Adjudication
(3) If the justice or summary conviction court before which the parties appear is satisfied by the evidence adduced that the person on
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whose behalf the information was laid has reasonable grounds for the fear, the justice or court may order that the defendant enter into a recognizance, with or without sureties, to keep the peace and be of good behaviour for a period of not more than 12 months. Refusal to enter into recognizance
(3.01) The justice or summary conviction court may commit the defendant to prison for a term of not more than 12 months if the defendant fails or refuses to enter into the recognizance.
Conditions in recognizance
(3.02) The justice or summary conviction court may add any reasonable conditions to the recognizance that the justice or court considers desirable to secure the good conduct of the defendant, including conditions that require the defendant (a) to abstain from the consumption of drugs except in accordance with a medical prescription, of alcohol or of any other intoxicating substance; (b) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or (c) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance. (2) Subsection 810(4) of the Act is replaced by the following:
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Forms
(4) A recognizance and a committal to prison in default of recognizance may be in Forms 32 and 23, respectively.
2009, c. 22, s. 19(1)
8. (1) Subsection 810.01(3) of the French version of the Act is replaced by the following:
Décision
(3) Le juge devant lequel les parties comparaissent peut, s’il est convaincu par la preuve apportée que les craintes du dénonciateur sont fondées sur des motifs raisonnables, ordonner que le défendeur contracte l’engagement de ne pas troubler l’ordre public et d’avoir une bonne conduite pour une période maximale de douze mois.
2009, c. 22, s. 19(2)
(2) The portion of subsection 810.01(4.1) of the Act before paragraph (a) is replaced by the following:
Conditions in recognizance
(4.1) The provincial court judge may add any reasonable conditions to the recognizance that the judge considers desirable for preventing the commission of an offence referred to in subsection (1), including conditions that require the defendant (3) Subsection 810.01(4.1) of the Act is amended by striking out “or” at the end of paragraph (d) and by adding the following after paragraph (e): (f) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or (g) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recogni10
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zance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance. 9. Subsection 810.1(3.02) of the Act is amended by striking out “or” at the end of paragraph (f) and by adding the following after paragraph (g): (h) require the defendant to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or (i) require the defendant to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance. 10. Subsection 810.2(4.1) of the Act is amended by striking out “or” at the end of paragraph (d) and by adding the following after paragraph (e): (f) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that
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Code c requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or (g) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance. 11. The Act is amended by adding the following after section 810.2:
Samples — designations and specifications
810.3 (1) For the purposes of sections 810, 810.01, 810.1 and 810.2 and subject to the regulations, the Attorney General of a province or the minister of justice of a territory shall, with respect to the province or territory, (a) designate the persons or classes of persons that may take samples of bodily substances; (b) designate the places or classes of places at which the samples are to be taken; (c) specify the manner in which the samples are to be taken; (d) specify the manner in which the samples are to be analyzed; (e) specify the manner in which the samples are to be stored, handled and destroyed; (f) specify the manner in which the records of the results of the analysis of the samples are to be protected and destroyed; (g) designate the persons or classes of persons that may destroy the samples; and (h) designate the persons or classes of persons that may destroy the records of the results of the analysis of the samples.
C. 7
Further designations
(2) Subject to the regulations, the Attorney General of a province or the minister of justice of a territory may, with respect to the province or territory, designate the persons or classes of persons
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(a) to make a demand for a sample of a bodily substance for the purposes of paragraphs 810(3.02)(b), 810.01(4.1)(f), 810.1(3.02)(h) and 810.2(4.1)(f); and (b) to specify the regular intervals at which a defendant must provide a sample of a bodily substance for the purposes of paragraphs 810(3.02)(c), 810.01(4.1)(g), 810.1(3.02)(i) and 810.2(4.1)(g). Restriction
(3) Samples of bodily substances referred to in sections 810, 810.01, 810.1 and 810.2 may not be taken, analyzed, stored, handled or destroyed, and the records of the results of the analysis of the samples may not be protected or destroyed, except in accordance with the designations and specifications made under subsection (1).
Destruction of samples
(4) The Attorney General of a province or the minister of justice of a territory, or a person authorized by the Attorney General or minister, shall cause all samples of bodily substances provided under a recognizance under section 810, 810.01, 810.1 or 810.2 to be destroyed within the period prescribed by regulation unless the samples are reasonably expected to be used as evidence in a proceeding for an offence under section 811.
Regulations
(5) The Governor in Council may make regulations (a) prescribing bodily substances for the purposes of sections 810, 810.01, 810.1 and 810.2; (b) respecting the designations and specifications referred to in subsections (1) and (2); (c) prescribing the periods within which samples of bodily substances are to be destroyed under subsection (4); and
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Code c (d) respecting any other matters relating to the samples of bodily substances.
Notice — samples at regular intervals
(6) The notice referred to in paragraph 810(3.02)(c), 810.01(4.1)(g), 810.1(3.02)(i) or 810.2(4.1)(g) must specify the places and times at which and the days on which the defendant must provide samples of a bodily substance under a condition described in that paragraph. The first sample may not be taken earlier than 24 hours after the defendant is served with the notice, and subsequent samples must be taken at regular intervals of at least seven days.
Prohibition on use of bodily substance
810.4 (1) No person shall use a bodily substance provided under a recognizance under section 810, 810.01, 810.1 or 810.2 except for the purpose of determining whether a defendant is complying with a condition in the recognizance that they abstain from the consumption of drugs, alcohol or any other intoxicating substance.
Prohibition on use or disclosure of result
(2) Subject to subsection (3), no person shall use, disclose or allow the disclosure of the results of the analysis of a bodily substance provided under a recognizance under section 810, 810.01, 810.1 or 810.2.
Exception
(3) The results of the analysis of a bodily substance provided under a recognizance under section 810, 810.01, 810.1 or 810.2 may be disclosed to the defendant to whom they relate, and may also be used or disclosed in the course of an investigation of, or in a proceeding for, an offence under section 811 or, if the results are made anonymous, for statistical or other research purposes.
Offence
(4) Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction. 12. The Act is amended by adding the following after section 811:
Proof of certificate of analyst — bodily substance
811.1 (1) In a prosecution for breach of a condition in a recognizance under section 810, 810.01, 810.1 or 810.2 that a defendant not consume drugs, alcohol or any other intoxicat14
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ing substance, a certificate purporting to be signed by an analyst that states that the analyst has analyzed a sample of a bodily substance and that states the result of the analysis is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person who appears to have signed the certificate. Definition of “analyst”
(2) In this section, “analyst” has the same meaning as in subsection 254(1).
Notice of intention to produce certificate
(3) No certificate shall be admitted in evidence unless the party intending to produce it has, before the trial, given reasonable notice and a copy of the certificate to the party against whom it is to be produced.
Requiring attendance of analyst
(4) The party against whom a certificate of an analyst is produced may, with leave of the court, require the attendance of the analyst for cross-examination. 13. Part XXVIII of the Act is amended by adding the following after Form 50: FORM 51 (Paragraphs 732.1(3)(c.2), 742.3(2)(a.2), 810(3.02)(c), 810.01(4.1)(g), 810.1(3.02)(i) and 810,2(4.1)(g)) NOTICE OF OBLIGATION TO PROVIDE SAMPLES OF BODILY SUBSTANCE To A.B., of ................, (occupation), (address in Canada), (date of birth), (gender): Because, on (date), you were ordered, under (applicable provision) of the Criminal Code, to provide samples of a bodily substance prescribed by regulation at regular intervals for the purpose of analysis; You are provided with this notice to inform you of your obligations with respect to providing samples. 1. On (specify a day not earlier than 24 hours after the day on which the notice is served), you must report, at any time from (time) to (time), at (address of place at which sample to be taken, as designated by the Attorney General of the
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Code c province or Minister of Justice of the territory), to provide a sample of your (specify type of bodily substance prescribed by regulation). 2. Every (specify a number not less than seven) days after you first report to provide a sample, you must report, at any time from (time) to (time), at (address of place at which sample to be taken, as designated by the Attorney General of the province or Minister of Justice of the territory), to provide a sample of your (specify type of bodily substance prescribed by regulation). 3. You have the right to apply to a court to terminate the obligation to provide samples, and the right to appeal any decision of that court. 4. If you are found to have not complied with your obligation to provide samples as set out in this notice, you may be subject to a fine or imprisonment, or to both (or, in the case of a conditional sentence, you may be subject to proceedings under section 742.6 of the Criminal Code, the consequences of which may include imprisonment). 5. The results of the analysis of the bodily substances may be used or disclosed in accordance with the Criminal Code, including in proceedings against you, the result of which may be that you are subject to a fine or imprisonment, or to both (or, in the case of a conditional sentence, including in proceedings under section 742.6 of the Criminal Code, the consequences of which may include imprisonment). Served on (date), at (place the notice is served). .................................................. (Signature of probation officer, supervisor or person designated by the Attorney General or Minister of Justice, as the case may be)
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Order in council
14. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 21 A third Act to harmonize federal law with the civil law of Quebec and to amend certain Acts in order to ensure that each language version takes into account the common law and the civil law
ASSENTED TO 29th NOVEMBER, 2011 BILL S-3
SUMMARY This enactment is the third in a series of enactments drafted in the course of the harmonization of federal statutes by the Department of Justice of Canada as a result of the coming into force of the Civil Code of Québec in 1994, which substantially changed the concepts, institutions and terminology of civil law. It amends a number of statutes including the Canada Business Corporations Act and the Expropriation Act in order to ensure that each language version takes into account the common law and the civil law.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
A THIRD ACT TO HARMONIZE FEDERAL LAW WITH THE CIVIL LAW OF QUEBEC AND TO AMEND CERTAIN ACTS IN ORDER TO ENSURE THAT EACH LANGUAGE VERSION TAKES INTO ACCOUNT THE COMMON LAW AND THE CIVIL LAW SHORT TITLE 1.
Federal Law–Civil Law Harmonization Act, No. 3 PART 1 AMENDMENTS TO CERTAIN ACTS
2-3.
Boards of Trade Act
4-12.
Business Development Bank of Canada Act
13-71.
Canada Business Corporations Act
72-118.
Canada Cooperatives Act
119-121.
Consumer Packaging and Labelling Act
122-126.
Electricity and Gas Inspection Act
127-153.
Expropriation Act
154. Precious Metals Marking Act
155. Public Documents Act
156. Standards Council of Canada Act
157. Textile Labelling Act
158-160.
Weights and Measures Act PART 2 CONSEQUENTIAL AMENDMENTS
161. Dominion Water Power Act
162. Dry Docks Subsidies Act
163. Harbour Commissions Act
164. International Bridges and Tunnels Act PART 3 COORDINATING AMENDMENTS
165. Canada Marine Act
i SCHEDULE 1 SCHEDULE 2
60 ELIZABETH II —————— CHAPTER 21 A third Act to harmonize federal law with the civil law of Quebec and to amend certain Acts in order to ensure that each language version takes into account the common law and the civil law [Assented to 29th November, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Federal Law–Civil Law Harmonization Act, No. 3. PART 1 AMENDMENTS TO CERTAIN ACTS
R.S., c. B-6
BOARDS OF TRADE ACT 2. Subsection 8(2) of the Boards of Trade Act is replaced by the following:
Body corporate
(2) The persons referred to in subsection (1) and their associates, assigns and successors, by the name and style specified in the certificate, are a body corporate, with power to acquire, sell and convey any real property or immovable necessary for the objects of the board of trade. 3. Subsection 32(3) of the Act is replaced by the following:
Three arbitrators to act
(3) When parties in a case referred to in subsection (2) agree to bind themselves to submit a matter in dispute between them to the decision of the Board of Arbitration, the submission is deemed to be made to any three
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members of the Board, who may, either by the special order of the Board or by virtue of any general rules adopted by the Board, or under any by-law of the corporation relating to the consideration of any cases so submitted, be appointed to hear, arbitrate and decide on the matter. 1995, c. 28
BUSINESS DEVELOPMENT BANK OF CANADA ACT 4. Sections 10 to 12 of the English version of the Business Development Bank of Canada Act are replaced by the following:
Officers and employees
10. The Bank may employ the officers and employees, and may hire the agents or mandataries, advisers and consultants, it considers necessary to carry out the purpose of this Act and for the proper conduct of its business and the Bank may fix the terms and conditions of their employment or hiring.
Delegation of powers and specification of duties
11. The Board may delegate power to, and specify the duties and authority of, any officer, employee or agent or mandatary of the Bank to act in all matters that are not by this Act or any by-law or resolution specifically reserved to be done by the Board or the Executive Committee.
Confidentiality
12. All directors, officers and employees of the Bank, and all agents or mandataries, advisers and consultants whose services are engaged by the Bank, must, before commencing their duties, take an oath or make a solemn affirmation of office and confidentiality in the form set out in the schedule before a commissioner of oaths or other person having authority to administer the oath or solemn affirmation in the place where it is taken or made. 5. Subsection 13(4) of the English version of the Act is replaced by the following:
Other remuneration and expenses
(4) Officers, employees, agents or mandataries, advisers and consultants are entitled to be paid by the Bank the remuneration, expenses and benefits that the Bank may determine.
2001, c. 34, s. 9(F)
6. The portion of subsection 14(5) of the Act before paragraph (b) is replaced by the following:
2011 Acquiring and dealing with property
Harmonisation n° 3 du droi (5) In any circumstances in which the Bank may make a loan or investment to a person, or give a guarantee in relation to a person, under this section, the Bank may (a) purchase or otherwise acquire real or personal property or immovables or movables including accounts receivable; and
7. Subsection 15(1) of the Act is replaced by the following: Security
15. (1) The Bank may (a) acquire and hold security or a security interest, including, in Quebec, a right in a security, of any kind and in any form for the due discharge of obligations under a loan, investment, guarantee or agreement that it makes or gives; (b) surrender the security, security interest or right in the security and acquire and hold, in exchange, security or a security interest, including, in Quebec, a right in a security, of any kind and in any form; (c) realize the security, security interest or right in the security made, acquired or held by it on the loan, investment, guarantee or agreement; and (d) exchange, lease, sell, assign, convey or otherwise dispose of the loan, investment, guarantee, agreement, security, security interest or right in a security. 8. (1) Subsection 18(1) of the Act is replaced by the following:
Borrowing powers
18. (1) The Bank may borrow money by any means, including issuing, selling, pledging or hypothecating debt obligations of the Bank. (2) Subsection 18(5) of the Act is replaced by the following:
Securities
(5) The Bank may pledge or hypothecate any of its assets or give deposits as security for any debt obligations issued by the Bank or as security for the due performance of its obligations under any financial management agreement.
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9. Section 20 of the English version of the Act is replaced by the following: Agreements
20. The Bank may enter into agreements with, and act as agent or mandatary for, any department or agency of the government of Canada or a province, or any other body or person, for the provision of services or programs to, on behalf of or jointly with that body or person and, subject to subsection 14(3), may deliver financial assistance on their behalf under the agreement. 10. Paragraphs 22(d) and (e) of the Act are replaced by the following: (d) acquire and dispose of any interest or right in any entity by any means; (e) acquire, hold, exchange, lease, sell otherwise dispose of any interest or right real or personal property or immovables movables and retain and use the proceeds disposition; and
or in or of
11. Subsection 37(1) of the English version of the Act is replaced by the following: Privileged information
37. (1) Subject to subsection (2), all information obtained by the Bank in relation to its customers is privileged and a director, officer, employee or agent or mandatary of, or adviser or consultant to, the Bank must not knowingly communicate, disclose or make available the information, or permit it to be communicated, disclosed or made available. 12. The schedule to the English version of the Act is replaced by the schedule set out in Schedule 1 to this Act.
R.S., c. C-44; 1994, c. 24, s. 1(F) 2001, c. 14, s. 1(5)
“personal representative” « représentant personnel »
CANADA BUSINESS CORPORATIONS ACT
13. (1) The definitions “personal representative” and “security interest” in subsection 2(1) of the Canada Business Corporations Act are replaced by the following: “personal representative” means a person who stands in place of and represents another person including, but not limited to, a trustee, an
Harmonisation n° 3 du droi executor, an administrator, a liquidator of a succession, an administrator of the property of others, a guardian or tutor, a curator, a receiver or sequestrator, an agent or mandatary or an attorney;
“security interest” « sûreté »
“security interest” means an interest or right in or charge on property of a corporation to secure payment of a debt or performance of any other obligation of the corporation; (2) The definition “beneficial ownership” in subsection 2(1) of the English version of the Act is replaced by the following:
“beneficial ownership” « véritable propriétaire » et « propriété effective »
“beneficial ownership” includes ownership through any trustee, legal representative, agent or mandatary, or other intermediary;
2001, c. 14, s. 1(2)(F)
(3) The definitions “mandataire”, “option d’achat” and “option de vente” in subsection 2(1) of the French version of the Act are replaced by the following:
« mandataire » “mandatary”
« mandataire » Au Québec, s’entend notamment de l’ayant cause.
« option d’achat » “call”
« option d’achat » Option négociable par livraison qui permet d’exiger que soit livré un nombre précis de valeurs mobilières à un prix et dans un délai déterminés. Est exclu de la présente définition l’option ou le droit d’acquérir des valeurs mobilières de la société qui l’a accordé.
« option de vente » “put”
« option de vente » Option négociable par livraison qui permet de livrer un nombre précis de valeurs mobilières à un prix et dans un délai déterminés.
2001, c. 14, s. 1(3)
(4) Paragraph (c) of the definition “associate” in subsection 2(1) of the English version of the Act is replaced by the following: (c) a trust or estate or succession in which that person has a substantial beneficial interest or in respect of which that person serves as a trustee or liquidator of the succession or in a similar capacity,
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(5) Subsection 2(1) of the English version of the Act is amended by adding the following in alphabetical order: “mandatary” « mandataire »
“mandatary”, in Quebec, includes a successor; 14. Subsection 15(1) of the French version of the Act is replaced by the following:
Capacité
15. (1) La société a, sous réserve des autres dispositions de la présente loi, la capacité d’une personne physique et les droits, pouvoirs et privilèges de celle-ci.
2001, c. 14, s. 8
15. Paragraphs 18(1)(d) and (e) of the English version of the Act are replaced by the following: (d) a person held out by a corporation as a director, officer, agent or mandatary of the corporation has not been duly appointed or has no authority to exercise the powers and perform the duties that are customary in the business of the corporation or usual for a director, officer, agent or mandatary; (e) a document issued by any director, officer, agent or mandatary of a corporation with actual or usual authority to issue the document is not valid or genuine; or
2001, c. 14, s. 11(1)
16. (1) Subsection 21(1.1) of the English version of the Act is replaced by the following:
Requirement for affidavit — securities register
(1.1) Any person described in subsection (1) who wishes to examine the securities register of a distributing corporation must first make a request to the corporation or its agent or mandatary, accompanied by an affidavit referred to in subsection (7). On receipt of the affidavit, the corporation or its agent or mandatary shall allow the applicant access to the securities register during the corporation’s usual business hours, and, on payment of a reasonable fee, provide the applicant with an extract from the securities register.
2001, c. 14, s. 11(2) and s. 135 (Sch., s. 2) (E)
(2) Subsections 21(3) and (4) of the English version of the Act are replaced by the following:
Harmonisation n° 3 du droi
Shareholder lists
(3) Shareholders and creditors of a corporation, their personal representatives, the Director and, if the corporation is a distributing corporation, any other person, on payment of a reasonable fee and on sending to a corporation or its agent or mandatary the affidavit referred to in subsection (7), may on application require the corporation or its agent or mandatary to provide within 10 days after the receipt of the affidavit a list (in this section referred to as the “basic list”) made up to a date not more than 10 days before the date of receipt of the affidavit setting out the names of the shareholders of the corporation, the number of shares owned by each shareholder and the address of each shareholder as shown on the records of the corporation.
Supplemental lists
(4) A person requiring a corporation to provide a basic list may, by stating in the affidavit referred to in subsection (3) that they require supplemental lists, require the corporation or its agent or mandatary on payment of a reasonable fee to provide supplemental lists setting out any changes from the basic list in the names or addresses of the shareholders and the number of shares owned by each shareholder for each business day following the date the basic list is made up to. (3) The portion of subsection 21(5) of the English version of the Act before paragraph (a) is replaced by the following:
When supplemental lists to be provided
(5) The corporation or its agent or mandatary shall provide a supplemental list required under subsection (4) 17. The portion of subsection 22(2) of the English version of the Act before paragraph (a) is replaced by the following:
Precautions
(2) A corporation or its agents or mandataries shall take reasonable precautions to
2001, c. 14, s. 12
18. Subsection 23(2) of the English version of the Act is replaced by the following:
Validity of unsealed documents
(2) A document executed or, in Quebec, signed on behalf of a corporation is not invalid merely because a corporate seal is not affixed to it.
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2001, c. 14, s. 14(1)
19. Subparagraph 26(3)(a)(ii) of the English version of the Act is replaced by the following:
Federal Law–Civil Law
(ii) shares of, or another interest or right in, a body corporate that immediately before the exchange, or that because of the exchange, did not deal with the corporation at arm’s length within the meaning of that expression in the Income Tax Act, or 2001, c. 14, s. 17(2)
20. The portion of subsection 30(2) of the French version of the Act before paragraph (a) is replaced by the following:
Détention par la filiale des actions d’une société
(2) Sous réserve de l’article 31, au cas où une personne morale, filiale d’une société, détient des actions de la société, celle-ci doit l’obliger à disposer de ces actions, notamment par vente, au cours des cinq ans suivant la date, selon le cas :
2001, c. 14, s. 18(1)(F)
21. (1) Subsection 31(1) of the Act is replaced by the following:
Exception
31. (1) A corporation may in the capacity of a personal representative hold shares in itself or in its holding body corporate unless it or the holding body corporate or a subsidiary of either of them has a beneficial interest in the shares.
2001, c. 14, s. 18(2)
(2) Paragraph 31(3)(a) of the Act is replaced by the following: (a) in the subsidiary’s capacity as a personal representative, unless the subsidiary would have a beneficial interest in the shares; or 22. Subsection 32(6) of the Act is replaced by the following:
Transfer not void, voidable or null
(6) No transfer of shares by a corporation shall be void, voidable or, in Quebec, null solely because the transfer is in contravention of subsection (2).
2001, c. 14, s. 19
23. Paragraph 33(1)(a) of the Act is replaced by the following: (a) holds the shares in the capacity of a personal representative; and 24. Section 37 of the Act is replaced by the following:
Harmonisation n° 3 du droi
Gift or legacy of shares
37. A corporation may accept from any shareholder a share of the corporation surrendered to it as a gift including, in Quebec, a legacy but may not extinguish or reduce a liability in respect of an amount unpaid on any such share except in accordance with section 38.
2001, c. 14, s. 24(F)
25. Subsections 39(11) and (12) of the French version of the Act are replaced by the following:
Acquittement
(11) Les titres de créance émis, donnés en garantie conformément au paragraphe (12) ou déposés par la société ne sont pas rachetés du seul fait de l’acquittement de la dette en cause.
Acquisition et réémission de titres de créance
(12) La société qui acquiert ses titres de créance peut soit les annuler, soit, sous réserve de tout acte de fiducie ou convention applicable, les réémettre ou les donner en garantie de l’exécution de ses obligations existantes ou futures, sous forme d’hypothèque mobilière, de gage ou de nantissement; l’acquisition, la réémission ou le fait de les donner en garantie ne constitue pas l’annulation de ces titres.
2001, c. 14, s. 27
26. Subsections 45(2) and (3) of the Act are replaced by the following:
Lien or hypothec on shares
(2) Subject to subsection 49(8), the articles may provide that the corporation has a lien or hypothec on a share registered in the name of a shareholder or the shareholder’s personal representative for a debt of that shareholder to the corporation, including an amount unpaid in respect of a share issued by a body corporate on the date it was continued under this Act.
Enforcement of lien or hypothec
(3) A corporation may enforce a lien or hypothec referred to in subsection (2) in accordance with its by-laws.
2001, c. 14, s. 135 (Sch., s. 4) (E)
27. Subsection 46(3) of the Act is replaced by the following:
Effect of sale
(3) If shares are sold by a corporation under subsection (1), the owner of the shares immediately before the sale shall by that sale be divested of their interest or right in the shares, and the person who, but for the sale, would be the registered owner of the shares or a person who satisfies the corporation that, but for the
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sale, they could properly be treated as the registered owner or registered holder of the shares under section 51 shall, from the time of the sale, be entitled to receive only the net proceeds of the sale, together with any income earned on the proceeds from the beginning of the month next following the date of the receipt by the corporation of the proceeds of the sale, less any taxes on the proceeds and any costs of administration of a trust fund constituted under subsection 47(1) in relation to the constitution of the fund. 2001, c. 14, s. 29
28. (1) The definitions “adverse claim”, “fiduciary” and “purchaser” in subsection 48(2) of the Act are replaced by the following:
“adverse claim” « opposition »
“adverse claim” includes a claim that a transfer was or would be wrongful or that a particular adverse person is the owner of or has an interest or right in the security;
“fiduciary” « représentant »
“purchaser” « acquéreur »
“fiduciary” means any person who acts in a fiduciary capacity or as the administrator of the property of others and includes a personal representative of a deceased person; “purchaser” means a person who takes an interest or right in a security by sale, mortgage, hypothec, pledge, issue, reissue, gift or any other voluntary transaction; (2) The definition “issuer” in subsection 48(2) of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) that, in Quebec, issues securities that confer directly or indirectly rights in its property, or (c) that, elsewhere in Canada, directly or indirectly creates fractional interests in its rights or property and that issues securities as evidence of the fractional interests; (3) Paragraph (d) of the definition “security” or “security certificate” in subsection 48(2) of the Act is replaced by the following:
Harmonisation n° 3 du droi (d) evidence of a share, participation or other interest or right in or obligation of a corporation;
2001, c. 14, s. 30(4)
29. (1) The portion of subsection 49(8) of the Act before paragraph (a) is replaced by the following:
Restrictions
(8) No restriction, charge, lien, hypothec, agreement or endorsement described in the following paragraphs is effective against a transferee of a security, issued by a corporation or by a body corporate before the body corporate was continued under this Act, who has no actual knowledge of the restriction, charge, lien, hypothec, agreement or endorsement unless it or a reference to it is noted conspicuously on the security certificate:
2001, c. 14, s. 30(4)
(2) Paragraph 49(8)(b) of the Act is replaced by the following: (b) a charge, lien or hypothec in favour of the corporation; (3) Subsection 49(12) of the Act is replaced by the following:
Transitional
(12) If a body corporate continued under this Act has outstanding security certificates, and if the words “private company” appear on the certificates, those words are deemed to be a notice of a restriction, lien, hypothec, agreement or endorsement for the purpose of subsection (8). (4) Paragraph 49(16)(a) of the English version of the Act is replaced by the following: (a) the scrip certificates become void or, in Quebec, null if not exchanged for a share certificate representing a full share before a specified date; and 30. (1) Subsection 50(2) of the English version of the Act is replaced by the following:
Central and branch registers
(2) A corporation may appoint an agent or mandatary to maintain a central securities register and branch securities registers.
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(2) The portion of subsection 50(7) of the English version of the Act before paragraph (a) is replaced by the following: Destruction of certificates
(7) A corporation, its agent or mandatary, or a trustee as defined in subsection 82(1) is not required to produce
2001, c. 14, s. 31(1)
31. (1) Paragraph 51(2)(a) of the English version of the Act is replaced by the following: (a) the heir of a deceased security holder, or the personal representative of the heirs, or the personal representative of the estate or succession of a deceased security holder;
2001, c. 14, s. 31(2)
(2) Subsection 51(5) of the Act is replaced by the following:
Persons less than 18 years of age
(5) If a person who is less than 18 years of age exercises any rights of ownership in the securities of a corporation, no subsequent repudiation or avoidance or, in Quebec, annulment or reduction of obligations is effective against the corporation. (3) The portion of paragraph 51(7)(a) of the Act before subparagraph (ii) is replaced by the following: (a) the original grant of probate, of letters of administration or, in Quebec, of the probate of the will or of the notarial minutes of the probate, or a copy certified to be a true copy of one of those documents by (i) the court that granted the probate or letters of administration, or the notary who prepared the minutes of the probate,
(4) Paragraph 51(7)(b) of the Act is replaced by the following: (b) in the case of transmission by notarial will in Quebec, an authentic copy established in accordance with the laws of that province, 2001, c. 14, s. 31(3)
(5) The portion of subsection 51(8) of the Act before paragraph (a) is replaced by the following:
Harmonisation n° 3 du droi
Excepted transmissions
(8) Despite subsection (7), if the laws of the jurisdiction governing the transmission of a security of a deceased holder do not require a grant of probate or of letters of administration or the probate of the will or the notarial minutes of the probate in respect of the transmission, a personal representative of the deceased holder is entitled, subject to any applicable law relating to the collection of taxes, to become a registered holder or to designate a registered holder, if the personal representative deposits with the corporation or its transfer agent
2001, c. 14, s. 31(3)
(6) Paragraph 51(8)(b) of the Act is replaced by the following: (b) reasonable proof of the governing laws, of the deceased holder’s interest or right in the security and of the right of the personal representative or the person designated by the personal representative to become the registered holder. 32. Subsection 55(1) of the English version of the Act is replaced by the following:
Notice of defect
55. (1) Even against a purchaser for value without notice of a defect going to the validity of a security, the terms of the security include those stated on the security and those incorporated in it by reference to another instrument or act, statute, rule, regulation or order to the extent that the terms so incorporated do not conflict with the stated terms, but such a reference is not of itself notice to a purchaser for value of a defect going to the validity of the security, even though the security expressly states that a person accepting it admits the notice. 33. Subsection 60(3) of the English version of the Act is replaced by the following:
Limitation of the purchase
(3) A purchaser acquires rights only to the extent of the interest or right purchased.
2001, c. 14, s. 135 (Sch., s. 17(4))(E)
34. Subsection 63(5) of the English version of the Act is replaced by the following:
Warranties of broker
(5) A broker gives to a customer, to the issuer or to a purchaser, as the case may be, the warranties provided in this section and has the
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rights and privileges of a purchaser under this section, and those warranties of and in favour of the broker acting as an agent or mandatary are in addition to warranties given by the customer and warranties given in favour of the customer. 2001, c. 14, s. 135 (Sch., s. 19(2))(E)
35. (1) Paragraph 65(1)(g) of the English version of the Act is replaced by the following: (g) to the extent that a person described in paragraphs (a) to (f) may act through an agent or mandatary, the authorized agent or mandatary.
2001, c. 14, s. 135 (Sch., s. 19(4))(E)
(2) Subsection 65(10) of the English version of the Act is replaced by the following:
Failure of fiduciary to comply
(10) Failure of a fiduciary to comply with a controlling instrument or act or with the law of the jurisdiction governing the fiduciary relationship, including any law requiring the fiduciary to obtain court approval of a transfer, does not render the fiduciary’s endorsement unauthorized for the purposes of this Part. 36. Subsection 70(3) of the English version of the Act is replaced by the following:
Ownership of part of fungible bulk
(3) If a security is part of a fungible bulk, a purchaser of the security is the owner of a proportionate share in the fungible bulk. 37. Subsection 72(3) of the English version of the Act is replaced by the following:
Remedies
(3) The right to reclaim possession of a security may be specifically enforced, its transfer may be restrained and the security may be impounded or, in Quebec, sequestrated pending litigation.
2001, c. 14, s. 33(F) and s. 135 (Sch., s. 24)(E)
38. Sections 74 and 75 of the Act are replaced by the following:
Seizure of security
74. No seizure of a security or other interest or right evidenced by the security is effective until the person making the seizure obtains possession of the security.
2011 No liability for acts in good faith
Harmonisation n° 3 du droi 75. An agent or mandatary or a bailee who in good faith, including observance of reasonable commercial standards if the agent or mandatary or the bailee is in the business of buying, selling or otherwise dealing with securities of a corporation has received securities and sold, pledged or delivered them, according to the instructions of their principal or mandator, is not liable for conversion or for participation in breach of fiduciary duty although the principal has no right to dispose of them. 39. Paragraph 77(1)(a) of the English version of the Act is replaced by the following: (a) if the endorsement is by an agent or mandatary, reasonable assurance of authority to sign; 40. Paragraph 78(2)(b) of the English version of the Act is replaced by the following: (b) the issuer is provided with an indemnity bond sufficient in the issuer’s judgment to protect the issuer and any registrar, transfer agent or other agent or mandatary of the issuer from any loss that may be incurred by any of them as a result of complying with the adverse claim. 41. (1) The portion of subsection 81(1) of the Act before paragraph (a) is replaced by the following:
Rights and obligations
81. (1) An authenticating trustee, registrar, transfer agent or other agent or mandatary of an issuer has, in respect of the issue, registration of transfer and cancellation of a security of the issuer,
(2) Subsection 81(2) of the English version of the Act is replaced by the following: Notice to agent or mandatary
(2) Notice to an authenticating trustee, registrar, transfer agent or other agent or mandatary of an issuer is notice to the issuer with respect to the functions performed by the agent or mandatary.
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42. The definitions “trustee” and “trust indenture” in subsection 82(1) of the Act are replaced by the following: “trustee” « fiduciaire »
“trust indenture” « acte de fiducie »
“trustee” means any person appointed as trustee, including the administrator of the property of others, under the terms of a trust indenture to which a corporation is a party and includes any successor trustee; “trust indenture” means any deed, indenture or other instrument or act, including any supplement or amendment, made by a corporation after its incorporation or continuance under this Act, under which the corporation issues debt obligations and in which a person is appointed as trustee for the holders of the debt obligations. 43. The heading of Part IX of the English version of the Act is replaced by the following: RECEIVERS, RECEIVER-MANAGERS AND SEQUESTRATORS
2001, c. 14, s. 135 (Sch., s. 31)(E)
44. Section 94 of the English version of the Act is replaced by the following:
Functions of receiver or sequestrator
94. A receiver or sequestrator of any property of a corporation may, subject to the rights of secured creditors, receive the income from the property, pay the liabilities connected with the property and realize the security interest of those on behalf of whom the receiver or sequestrator is appointed, but, except to the extent permitted by a court, the receiver or sequestrator may not carry on the business of the corporation.
2001, c. 14, s. 135 (Sch., s. 31)(E)
45. Sections 95 and 96 of the Act are replaced by the following:
Functions of receivermanager
95. A receiver-manager of the corporation may carry on any business of the corporation to protect the security interest of those on behalf of whom the receiver-manager is appointed.
Directors’ powers cease
96. If a receiver-manager or sequestrator is appointed by a court or under an instrument or act, the powers of the directors of the corporation that the receiver-manager or sequestrator is
Harmonisation n° 3 du droi authorized to exercise may not be exercised by the directors until the receiver-manager or sequestrator is discharged. 46. Sections 97 and 98 of the English version of the Act are replaced by the following:
Duty to act
97. A receiver, receiver-manager or sequestrator appointed by a court shall act in accordance with the directions of the court.
Duty under instrument or act
98. A receiver, receiver-manager or sequestrator appointed under an instrument or act shall act in accordance with that instrument or act and any direction of a court made under section 100. 47. The portion of section 99 of the English version of the Act before paragraph (a) is replaced by the following:
Duty of care
99. A receiver, receiver-manager or sequestrator of a corporation appointed under an instrument or act shall
2001, c. 14, s. 135 (Sch., s. 33)(E)
48. Section 100 of the English version of the Act is replaced by the following:
Directions given by court
100. On an application by a receiver, receiver-manager or sequestrator, whether appointed by a court or under an instrument or act, or on an application by any interested person, a court may make any order it thinks fit including, without limiting the generality of the foregoing, (a) an order appointing, replacing or discharging a receiver, receiver-manager or sequestrator and approving their accounts; (b) an order determining the notice to be given to any person or dispensing with notice to any person; (c) an order fixing the remuneration of the receiver, receiver-manager or sequestrator; (d) an order requiring the receiver, receivermanager or sequestrator, or a person by or on behalf of whom the receiver, receiver-manager or sequestrator is appointed, to make good any default in connection with the receiver’s, receiver-manager’s or sequestrator’s custody or management of the property and business of the corporation, or to relieve any such person from any default on any
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Federal Law–Civil Law
terms that the court thinks fit, and to confirm any act of the receiver, receiver-manager or sequestrator; and (e) an order giving directions on any matter relating to the duties of the receiver, receivermanager or sequestrator. 2001, c. 14, s. 135 (Sch., s. 34)(E)
49. (1) The portion of section 101 of the English version of the Act before paragraph (a) is replaced by the following:
Duties of receiver, receivermanager or sequestrator
101. A receiver, receiver-manager or sequestrator shall
2001, c. 14, s. 135 (Sch., s. 34)(E)
(2) Paragraphs 101(b) to (d) of the English version of the Act are replaced by the following: (b) take into their custody and control the property of the corporation in accordance with the court order or instrument or act under which they are appointed; (c) open and maintain a bank account in their name as receiver, receiver-manager or sequestrator of the corporation for the moneys of the corporation coming under their control; (d) keep detailed accounts of all transactions carried out as receiver, receiver-manager or sequestrator;
2001, c. 14, s. 40
50. Paragraph 109(5)(c) of the English version of the Act is replaced by the following: (c) a trustee in bankruptcy, receiver, receivermanager, sequestrator or secured creditor who participates in the management of the corporation or exercises control over its property solely for the purpose of the realization of security or the administration of a bankrupt’s estate, in the case of a trustee in bankruptcy.
2001, c. 14, s. 47(2)(F) and s. 135 (Sch., s. 42(2))(E)
51. Subsection 119(5) of the Act is replaced by the following:
Subrogation of director
(5) A director who pays a debt referred to in subsection (1) that is proved in liquidation and dissolution or bankruptcy proceedings is en2011
Harmonisation n° 3 du droi titled to any priority that the employee would have been entitled to and, if a judgment has been obtained, the director is (a) in Quebec, subrogated to the employee’s rights as declared in the judgment; and (b) elsewhere in Canada, entitled to an assignment of the judgment.
2001, c. 14, s. 48
52. Paragraph 120(5)(a) of the English version of the Act is replaced by the following: (a) relates primarily to his or her remuneration as a director, officer, employee, agent or mandatary of the corporation or an affiliate; 53. Subsection 137(6) of the French version of the Act is replaced by the following:
Immunité
(6) Ni la société ni les personnes agissant en son nom n’engagent leur responsabilité en diffusant une proposition ou un exposé en conformité avec le présent article.
2001, c. 14, s. 135 (Sch., s. 48)(E)
54. (1) The definitions “form of proxy” and “proxy” in section 147 of the English version of the Act are replaced by the following:
“form of proxy” « formulaire de procuration »
“form of proxy” means a written or printed form that, on completion and execution or, in Quebec, on signing by or on behalf of a shareholder, becomes a proxy;
“proxy” « procuration »
2001, c. 14, s. 67(2)
“proxy” means a completed and executed or, in Quebec, signed form of proxy by means of which a shareholder appoints a proxyholder to attend and act on the shareholder’s behalf at a meeting of shareholders; (2) Subparagraph (a)(ii) of the definition “solicit” or “solicitation” in section 147 of the English version of the Act is replaced by the following: (ii) a request to execute or not to execute or, in Quebec, to sign or not to sign a form of proxy or to revoke a proxy,
2001, c. 14, s. 135 (Sch., s. 49(1))(E)
55. (1) Subsection 148(2) of the Act is replaced by the following:
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Execution or signing of proxy
(2) A proxy shall be executed or, in Quebec, signed by the shareholder or by the shareholder’s personal representative authorized in writing.
2001, c. 14, s. 135 (Sch., s. 49(2))(E)
(2) The portion of paragraph 148(4)(a) of the Act before subparagraph (i) is replaced by the following:
Federal Law–Civil Law
(a) by depositing an instrument or act in writing executed or, in Quebec, signed by the shareholder or by the shareholder’s personal representative authorized in writing (3) Subsection 148(5) of the English version of the Act is replaced by the following: Deposit of proxies
(5) The directors may specify in a notice calling a meeting of shareholders a time not more than 48 hours, excluding Saturdays and holidays, before the meeting or adjournment before which time proxies to be used at the meeting must be deposited with the corporation or its agent or mandatary. 56. Subparagraph 161(2)(b)(iii) of the English version of the Act is replaced by the following: (iii) has been a receiver, receiver-manager, sequestrator, liquidator or trustee in bankruptcy of the corporation or any of its affiliates within two years of the person’s proposed appointment as auditor of the corporation.
2001, c. 14, s. 135 (Sch., s. 57(1))(E)
57. (1) Subsection 170(1) of the English version of the Act is replaced by the following:
Right to information
170. (1) On the demand of an auditor of a corporation, the present or former directors, officers, employees, agents or mandataries of the corporation shall provide any (a) information and explanations, and (b) access to records, documents, books, accounts and vouchers of the corporation or any of its subsidiaries
Harmonisation n° 3 du droi that are, in the opinion of the auditor, necessary to enable the auditor to make the examination and report required under section 169 and that the directors, officers, employees, agents or mandataries are reasonably able to provide.
2001, c. 14, s. 135 (Sch., s. 57(2))(E)
(2) Paragraph 170(2)(a) of the English version of the Act is replaced by the following: (a) obtain from the present or former directors, officers, employees and agents or mandataries of any subsidiary of the corporation the information and explanations that the present or former directors, officers, employees and agents or mandataries are reasonably able to provide and that are, in the opinion of the auditor, necessary to enable the auditor to make the examination and report required under section 169; and 58. Paragraph 174(6)(d) of the English version of the Act is replaced by the following: (d) the powers of the directors to require disclosure of beneficial ownership of shares of the corporation and the right of the corporation and its directors, employees and agents or mandataries to rely on that disclosure and the effects of that reliance; and
2001, c. 14, s. 93(2)
59. Paragraph 189(1)(b) of the French version of the Act is replaced by the following: b) émettre, réémettre ou vendre les titres de créance de la société ou les donner en garantie sous forme d’hypothèque mobilière, de gage ou de nantissement; 60. (1) Paragraph 190(19)(a) of the French version of the Act is replaced by the following: a) tous les actionnaires dissidents dont la société n’a pas acheté les actions doivent être joints comme parties à l’instance et sont liés par la décision du tribunal; (2) Subsection 190(20) of the French version of the Act is replaced by the following:
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Pouvoirs du tribunal
(20) Sur présentation de la demande prévue aux paragraphes (15) ou (16), le tribunal peut décider s’il existe d’autres actionnaires dissidents à joindre comme parties à l’instance et doit fixer la juste valeur des actions en question.
2001, c. 14, s. 99(3)
61. (1) The portion of the definition “offeror” in subsection 206(1) of the English version of the Act before paragraph (a) is replaced by the following:
“offeror” « pollicitant »
2001, c. 14, s. 99(10)
Federal Law–Civil Law
“offeror” means a person, other than an agent or mandatary, who makes a take-over bid, and includes two or more persons who, directly or indirectly, (2) Paragraph 206(14)(a) of the French version of the Act is replaced by the following: a) tous les pollicités dissidents qui veulent obtenir paiement et dont les actions n’ont pas été acquises par le pollicitant sont joints comme parties à l’instance et liés par la décision du tribunal; (3) Subsection 206(15) of the French version of the Act is replaced by the following:
Pouvoirs du tribunal
(15) Avant de fixer la juste valeur des actions de tous les pollicités dissidents, le tribunal peut, sur demande présentée conformément aux paragraphes (9) ou (10), décider s’il existe d’autres pollicités dissidents à joindre comme parties à l’instance.
2001, c. 14, s. 108
62. (1) Paragraph 217(b) of the French version of the Act is replaced by the following: b) de nommer un liquidateur et d’exiger de lui une garantie, de fixer sa rémunération et de le remplacer; (2) Paragraph 217(k) of the French version of the Act is replaced by the following: k) sur avis à tous les intéressés, de décharger le liquidateur de ses manquements, selon les modalités que le tribunal estime pertinentes, et de confirmer ses actes; 63. Paragraph 222(1)(e) of the English version of the Act is replaced by the following:
Harmonisation n° 3 du droi (e) do all acts and execute or, in Quebec, sign any documents in the name and on behalf of the corporation;
2001, c. 14, s. 111(E)
64. Subsection 223(4) of the Act is replaced by the following:
Publication
(4) A liquidator shall give notice of their intention to make an application under subsection (2) to the Director, to each inspector appointed under section 217, to each shareholder and to any person who provided a security, fidelity bond or fidelity insurance for the liquidation, and shall publish the notice in a newspaper published or distributed in the place where the corporation has its registered office, or as otherwise directed by the court.
2001, c. 14, s. 135 (Sch., s. 72)(E)
65. Paragraph 226(5)(a) of the French version of the Act is replaced by the following: a) de joindre comme partie à l’instance chaque ancien actionnaire retrouvé par le demandeur;
2001, c. 14, s. 114(1)(F) and s. 135 (Sch., s. 75)(E)
66. Subsections 235(1) and (2) of the Act are replaced by the following:
Information respecting ownership and control
235. (1) If the Director is satisfied that, for the purposes of Part XI, XIII or XVII, or for the purposes of enforcing any regulation made under section 174, there is reason to inquire into the ownership or control of a security of a corporation or any of its affiliates, the Director may require any person that the Director reasonably believes has or has had an interest or right in the security or acts or has acted on behalf of a person with such an interest or right to report to him or her or to any person the Director designates (a) information that the person has or can reasonably be expected to obtain as to present and past interests or rights in the security; and (b) the names and addresses of the persons with such an interest or right and of any person who acts or has acted in relation to the security on their behalf.
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Presumption
(2) For the purposes of subsection (1), a person is deemed to have an interest or right in a security if
Federal Law–Civil Law
(a) the person has a right to vote or to acquire or dispose of the security or any interest or right in it; (b) the person’s consent is necessary for the exercise of the rights or privileges of any other person with an interest or right in the security; or (c) any other person with an interest or right in the security can be required or is accustomed to exercise rights or privileges attached to the security in accordance with the person’s instructions. 2001, c. 14, s. 135 (Sch., s. 76)(E)
67. Section 236 of the Act is replaced by the following:
Solicitor-client privilege or professional secrecy
236. Nothing in this Part shall be construed as affecting solicitor-client privilege or, in Quebec, the professional secrecy of advocates and notaries.
2001, c. 14, s. 115; 2005, c. 33, s. 5(2)
68. Subsection 237.5(1.1) of the English version of the Act is replaced by the following:
Exception
(1.1) Subsection (1) does not apply when the plaintiff brings the action as a member of a partnership or other association or as a trustee in bankruptcy, liquidator, receiver or sequestrator of a body corporate. 69. Subsection 242(2) of the Act is replaced by the following:
Court approval to discontinue
(2) An application made or an action brought or intervened in under this Part shall not be stayed, discontinued, settled or dismissed for want of prosecution or, in Quebec, failure to respect the agreement between the parties as to the conduct of the proceeding without the approval of the court given on any terms that the court thinks fit and, if the court determines that the interests of any complainant may be substantially affected by such stay, discontinuance, settlement, dismissal or failure, the court may order any party to the application or action to give notice to the complainant.
Harmonisation n° 3 du droi
2001, c. 14, s. 135 (Sch., s. 81)(E)
70. Section 247 of the English version of the Act is replaced by the following:
Restraining or compliance order
247. If a corporation or any director, officer, employee, agent or mandatary, auditor, trustee, receiver, receiver-manager, sequestrator or liquidator of a corporation does not comply with this Act, the regulations, articles or by-laws, or a unanimous shareholder agreement, a complainant or a creditor of the corporation may, in addition to any other right they have, apply to a court for an order directing any such person to comply with, or restraining any such person from acting in breach of, any provisions of this Act, the regulations, articles or by-laws, or a unanimous shareholder agreement, and on such application the court may so order and make any further order it thinks fit.
2001, c. 14, s. 127(2)
71. Subparagraph 262(2)(b)(iv) of the English version of the Act is replaced by the following: (iv) send the certificate, or a copy, image or photographic, electronic or other reproduction of the certificate, to the corporation or its agent or mandatary, and
1998, c. 1 2001, c. 14, s. 137(2)
“personal representative” « représentant personnel »
“security interest” « sûreté »
CANADA COOPERATIVES ACT 72. (1) The definitions “personal representative” and “security interest” in subsection 2(1) of the Canada Cooperatives Act are replaced by the following: “personal representative” means a person who stands in place of and represents another person including, but not limited to, a trustee, an executor, an administrator, a liquidator of a succession, an administrator of the property of others, a guardian or tutor, a curator, a receiver or sequestrator, an agent or mandatary or an attorney. “security interest” means an interest or right in or charge on property of a cooperative to secure payment of a debt or the performance of an obligation of the cooperative. (2) The definitions “option d’achat” and “option de vente” in subsection 2(1) of the French version of the Act are replaced by the following:
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« option d’achat » “call”
« option d’achat » Option négociable par livraison qui permet d’exiger que soit livré un nombre précis de valeurs mobilières à un prix et dans un délai déterminés. Est exclu de la présente définition l’option ou le droit d’acquérir des valeurs mobilières de la coopérative qui l’a accordé.
« option de vente » “put”
« option de vente » Option négociable par livraison qui permet de livrer un nombre précis de valeurs mobilières à un prix et dans un délai déterminés.
Federal Law–Civil Law
(3) The definition “proxy” in subsection 2(1) of the English version of the Act is replaced by the following: “proxy” « procuration »
“proxy” means a completed and executed or, in Quebec, signed form of proxy by means of which a shareholder appoints a proxyholder to attend and act on the shareholder’s behalf at a meeting of the shareholders. 73. Paragraph 11(1)(i) of the Act is replaced by the following: (i) whether the cooperative is to be incorporated with or without membership share capital, and, if there is to be no membership share capital, a statement that the interest or right of each member as member is, subject to subsection 7(3), the same as that of every other member; 74. (1) Paragraph 15(1)(e) of the Act is replaced by the following: (e) whether the interest or right of a member in the cooperative may, subject to section 46, be transferred or assigned, and any conditions or restrictions that apply to such a transfer or assignment; (2) Paragraph 15(1)(i) of the Act is replaced by the following: (i) subject to sections 39 and 40 and Parts 20 and 21, the conditions on which membership is terminated, whether by withdrawal or by involuntary termination, if it may be terminated otherwise than as provided for in this Act, and the determination of the value and disposition of the member’s interest or right in the cooperative on termination; and
Harmonisation n° 3 du droi 75. Subsection 34(2) of the English version of the Act is replaced by the following:
Validity of unsealed documents
(2) A document executed or, in Quebec, signed on behalf of a cooperative is not invalid merely because a corporate seal is not affixed to it. 76. Paragraph 85(7)(c) of the English version of the Act is replaced by the following: (c) a trustee in bankruptcy, receiver, receivermanager, sequestrator or secured creditor who participates in the management of the cooperative or exercises control over its property solely for the purpose of the realization of security or the administration of a bankrupt’s estate, in the case of a trustee in bankruptcy.
2001, c. 14, s. 167(2)(F)
77. Subsection 102(7) of the Act is replaced by the following:
Subrogation of director
(7) A director who pays a debt owed under this section that is proven in liquidation and dissolution or bankruptcy proceedings is subrogated to any priority that the employee would have been entitled to and, if a judgment has been obtained, the director is (a) in Quebec, subrogated to the employee’s rights as declared in the judgment; and (b) elsewhere in Canada, entitled to an assignment of the judgment. 78. Paragraph 119(2)(f) of the Act is replaced by the following: (f) a statement that there is a charge, lien or hypothec on the membership shares or member loans represented by the certificate in favour of the cooperative for any indebtedness of the member to the cooperative.
2001, c. 14, s. 175
79. (1) Subsection 123(1) of the Act is replaced by the following:
Charge, lien or hypothec on membership shares for amounts
123. (1) A cooperative has a charge, lien or hypothec on a membership share or any amount standing to the credit of a member or the personal representative of a member for a debt of that member to the cooperative.
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Federal Law–Civil Law
(2) Paragraph 123(2)(a) of the Act is replaced by the following: (a) enforce a charge, lien or hypothec referred to in subsection (1) in the manner set out in its by-laws; or 2001, c. 14, s. 177
80. Section 129 of the Act is replaced by the following:
Charge, lien or hypothec on investment shares
129. (1) Subject to subsection 183(2), the articles may provide that the cooperative has a charge, lien or hypothec on an investment share registered in the name of a shareholder or the personal representative of a shareholder for a debt of the shareholder to the cooperative, including an amount unpaid as of the date a body corporate was continued under this Act, in respect of an investment share issued by it.
Enforcement
(2) A cooperative may enforce a charge, lien or hypothec referred to in subsection (1) in accordance with its by-laws. 81. Paragraph 130(6)(d) of the English version of the Act is replaced by the following: (d) the powers of the directors to require disclosure of beneficial ownership of investment shares of the cooperative and the right of the cooperative and its directors, employees and agents or mandataries to rely on that disclosure and the effects of that reliance; and 82. Subsection 131(3) of the Act is replaced by the following:
Right to proceeds
(3) A person who owned an investment share that was sold under this section is divested of all interests or rights in the investment share and is entitled to receive only the net proceeds of the sale and any net income on the proceeds.
2001, c. 14, s. 180(2)
83. Paragraph 137(c) of the French version of the Act is replaced by the following: c) donner des garanties;
2011 2001, c. 14, s. 181(1)(F)
Harmonisation n° 3 du droi 84. Subparagraph 138(3)(a)(ii) of the English version of the Act is replaced by the following: (ii) shares of, or another interest or right in, an entity that immediately before the exchange, or that because of the exchange, did not deal with the cooperative at arm’s length within the meaning of that expression in the Income Tax Act, or 85. Subsection 145(1) of the Act is replaced by the following:
Exception for holding own shares
145. (1) A cooperative may, and may permit its subsidiaries to, hold, in the capacity of a personal representative, shares in itself or in its holding body corporate only if the cooperative, holding body corporate or subsidiary does not have a beneficial interest in the shares.
86. (1) The definition “form of proxy” in subsection 163(1) of the English version of the Act is replaced by the following: “form of proxy” « formulaire de procuration »
“form of proxy” means a written or printed form that, on completion and execution or, in Quebec, on signing by or on behalf of a shareholder, becomes a proxy.
2001, c. 14, s. 185
(2) Subparagraph (a)(ii) of the definition “solicit” or “solicitation” in subsection 163(1) of the English version of the Act is replaced by the following: (ii) a request to execute or not to execute or, in Quebec, to sign or not to sign a form of proxy or to revoke a proxy,
2001, c. 14, s. 186(1)
87. (1) Subsection 164(2) of the English version of the Act is replaced by the following:
Execution or signature of proxy
(2) For a proxy to be valid, it must be executed or, in Quebec, signed by the shareholder or by their personal representative authorized in writing.
2001, c. 14, s. 186(2)
(2) The portion of paragraph 164(4)(a) of the English version of the Act before subparagraph (i) is replaced by the following:
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Federal Law–Civil Law
(a) by depositing a document in writing executed or, in Quebec, signed by the shareholder or by their personal representative authorized in writing (3) Subsection 164(5) of the English version of the Act is replaced by the following: Deposit of proxies
(5) The directors may specify in a notice calling a meeting of shareholders a time not more than 48 hours, excluding Saturdays and holidays, before the meeting or adjournment before which time proxies to be used at the meeting must be deposited with the cooperative or its agent or mandatary. 88. (1) The definitions “adverse claim”, “fiduciary” and “purchaser” in subsection 177(1) of the Act are replaced by the following:
“adverse claim” « opposition »
“fiduciary” « représentant »
“purchaser” « acquéreur »
“adverse claim”, in respect of a security, includes a claim that a transfer was or would be wrongful or that a particular adverse person is the owner of or has an interest or right in the security. “fiduciary” means any person who acts in a fiduciary capacity or as the administrator of the property of others and includes a personal representative of a deceased person. “purchaser” means a person who takes an interest or right in a security by sale, mortgage, hypothec, pledge, issue, reissue, gift or any other voluntary transaction. (2) The definition “issuer” in subsection 177(1) of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) in Quebec, issues securities that confer directly or indirectly rights in its property; or (c) elsewhere in Canada, directly or indirectly creates fractional interests in its rights or property and issues securities as evidence of the fractional interests. (3) Paragraph (d) of the definition “security” or “security certificate” in subsection 177(1) of the Act is replaced by the following:
Harmonisation n° 3 du droi (d) evidence of an investment share, participation or other interest or right in or obligation of a cooperative,
2001, c. 14, s. 198(1)
89. (1) Subsection 183(2) of the Act is replaced by the following:
Notation of restrictions
(2) No restriction, charge, lien, hypothec, agreement or endorsement described in subsection (3) is effective against a transferee of a security, issued by a cooperative or by a body corporate before it is continued under this Act, who has no actual knowledge of the restriction, charge, lien, hypothec, agreement or endorsement unless it or a reference to it is noted conspicuously on the security certificate.
2001, c. 14, s. 198(1)
(2) The portion of subsection 183(3) of the Act before paragraph (a) is replaced by the following:
Restrictions, etc.
(3) The restrictions, charges, liens, hypothecs, agreements and endorsements referred to in subsection (2) are
2001, c. 14, s. 198(1)
(3) Paragraph 183(3)(b) of the Act is replaced by the following: (b) a charge, lien or hypothec in favour of the cooperative; 90. Paragraph 185(2)(a) of the English version of the Act is replaced by the following: (a) the scrip certificates become void or, in Quebec, null if not exchanged for an investment share representing a full investment share before a specified date; and 91. Section 187 of the English version of the Act is replaced by the following:
Agent or mandatary
187. A cooperative may appoint an agent or mandatary to maintain securities registers on its behalf. 92. Section 194 of the Act is replaced by the following:
Minors
194. If an individual who is less than 18 years of age exercises a right of ownership in a security of a cooperative, no subsequent repu32
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Federal Law–Civil Law
diation or avoidance or, in Quebec, annulment or reduction of obligations is effective against the cooperative. 93. Subsection 200(1) of the English version of the Act is replaced by the following: Incorporation by reference
200. (1) The terms of a security include those stated on the security and those incorporated by reference to another instrument or act, Act of Parliament or the legislature of a province, regulation, rule or order to the extent that the incorporated terms do not conflict with those stated on the security. 94. Section 211 of the English version of the Act is replaced by the following:
Limitation of the purchase
211. A purchaser acquires rights only to the extent of the interest or right purchased. 95. Section 225 of the English version of the Act is replaced by the following:
Effect of failure by fiduciary to comply
225. Failure of a fiduciary to comply with the instrument or act that is the source of the fiduciary’s power or with the law of the jurisdiction governing the fiduciary relationship does not render the fiduciary’s endorsement unauthorized for the purposes of this Part. 96. Subsection 231(2) of the Act is replaced by the following:
Ownership of part of fungible bulk
(2) If a security is part of a fungible bulk, a purchaser of the security is the owner of the proportionate interest or right in the fungible bulk. 97. Sections 235 and 236 of the Act are replaced by the following:
Seizure of security
235. No seizure of a security or other interest or right evidenced by the security is effective until the person making the seizure obtains possession of the security.
No liability for acts in good faith
236. An agent or mandatary, or a bailee or depositary, who in good faith has received securities and sold, pledged or delivered them according to the instructions of the principal or mandator is not in breach of a fiduciary duty or otherwise liable even though they have no right to dispose of the securities.
Harmonisation n° 3 du droi 98. The portion of section 245 of the French version of the Act before paragraph (a) is replaced by the following:
Obligation d’authentification
245. Les personnes chargées par l’émetteur de reconnaître l’authenticité des valeurs mobilières, notamment les mandataires, les agents de transfert ou les fiduciaires, ont, lors de l’émission, de l’inscription du transfert et de l’annulation d’une valeur mobilière de l’émetteur : 99. Subparagraph 253(2)(b)(iii) of the English version of the Act is replaced by the following: (iii) has been a receiver, receiver-manager, sequestrator, liquidator or trustee in bankruptcy of the cooperative or any of its affiliates within two years of the proposed appointment of the person as auditor of the cooperative. 100. The definitions “trustee” and “trust indenture” in section 266 of the Act are replaced by the following:
“trustee” « fiduciaire »
“trust indenture” « acte de fiducie »
“trustee” means a person appointed as trustee, including the administrator of the property of others, under the terms of a trust indenture to which a cooperative is a party, and includes a successor trustee. “trust indenture” means a deed, indenture or other instrument or act, including a supplement or amendment, made by a cooperative under which the cooperative issues debt obligations and in which a person is appointed as trustee for the holders of the debt obligations issued under it. 101. The heading of Part 15 of the English version of the Act is replaced by the following: RECEIVERS, RECEIVER-MANAGERS AND SEQUESTRATORS 102. Sections 278 and 279 of the Act are replaced by the following:
Functions of receiver or sequestrator
278. A receiver or sequestrator of any property of a cooperative may, subject to the rights of secured creditors, receive the income from the property and pay the liabilities
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Federal Law–Civil Law
connected with the property and realize the security interest of those on behalf of whom the receiver or sequestrator is appointed, but, except to the extent permitted by a court, the receiver or sequestrator may not carry on the business of the cooperative. Functions of receivermanager
279. A receiver-manager of a cooperative may carry on any business of the cooperative to protect the security interest of those on behalf of whom the receiver-manager is appointed. 103. Section 280 of the English version of the Act is replaced by the following:
Directors’ powers cease
280. If a receiver, receiver-manager or sequestrator is appointed by a court or under an instrument or act, no director shall exercise the directors’ powers that the receiver, receivermanager or sequestrator is authorized to exercise until the receiver, receiver-manager or sequestrator is discharged. 104. (1) Subsections 281(1) and (2) of the English version of the Act are replaced by the following:
Appointment by court
281. (1) A receiver, receiver-manager or sequestrator appointed by a court must act in accordance with any directions of the court.
Appointment under instrument or act
(2) A receiver, receiver-manager or sequestrator appointed under an instrument or act must act in accordance with the instrument or act and any direction that the court may make under section 282. (2) The portion of subsection 281(3) of the English version of the Act before paragraph (a) is replaced by the following:
Duty
(3) A receiver, receiver-manager or sequestrator must 105. Section 282 of the English version of the Act is replaced by the following:
Directions given by court
282. A court may, on the application of a receiver, receiver-manager or sequestrator appointed by a court or under an instrument or act, or any other interested person, make any order giving directions on any matter relating to the duties of the receiver, receiver-manager or sequestrator that it considers appropriate, including an order
Harmonisation n° 3 du droi (a) appointing, replacing or discharging a receiver, receiver-manager or sequestrator and approving their accounts; (b) determining the notice to be given to any person or dispensing with notice to any person; (c) fixing the remuneration of the receiver, receiver-manager or sequestrator; (d) requiring the receiver, receiver-manager or sequestrator, or a person by or on behalf of whom they were appointed, to make good any default in connection with their custody or management of the property and business of the cooperative, or relieving them, or a person by or on behalf of whom they were appointed, from any default on any terms that the court considers appropriate; (e) confirming any act of the receiver, receiver-manager or sequestrator; and (f) giving directions on any other matter relating to the duties of the receiver, receiver-manager or sequestrator. 106. (1) The portion of section 283 of the English version of the Act before paragraph (e) is replaced by the following:
Required action
283. A receiver, receiver-manager or sequestrator must (a) take the property of the cooperative into custody and control in accordance with the court order, instrument or act under which the receiver, receiver-manager or sequestrator is appointed; (b) open and maintain a bank account as receiver, receiver-manager or sequestrator of the cooperative for the money of the cooperative coming under their control; (c) keep detailed accounts of all transactions carried out as receiver, receiver-manager or sequestrator; (d) keep accounts of the administration as receiver, receiver-manager or sequestrator and cause them to be made available during usual business hours for inspection by the directors;
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(2) Paragraph 283(f) of the English version of the Act is replaced by the following: (f) on completion of their duties, render a final account of the administration in the form that the receiver, receiver-manager or sequestrator has adopted for preparation of interim accounts under paragraph (e); and 107. (1) Subparagraph 302(6)(c)(i) of the Act is replaced by the following: (i) in the case of a dissenting member, for withdrawal from the cooperative, for payment of all membership shares at their fair value and for repayment of any other interest or right held by the member in the cooperative, fair value being determined on the day before the resolution was adopted, and
(2) Subsection 302(19) of the Act is replaced by the following: Parties
(19) On an application under subsection (16) or (17), all dissenting members and shareholders whose shares or other interests or rights have not been purchased are joined as parties and the cooperative must notify them, advising each of them of the right to participate in, and the consequences of, the application. No dissenting member or shareholder is required to give security for costs in the application. 108. (1) Paragraph 316(b) of the French version of the Act is replaced by the following: b) de nommer un liquidateur et d’exiger de lui une garantie, de fixer sa rémunération ou de le remplacer; (2) Paragraph 316(k) of the French version of the Act is replaced by the following: k) sur avis à tous les intéressés, de décharger le liquidateur de ses manquements, selon les modalités que le tribunal estime indiquées, et de confirmer ses actes;
Harmonisation n° 3 du droi 109. Paragraph 321(1)(e) of the English version of the Act is replaced by the following: (e) do all acts and execute or, in Quebec, sign any documents in the name and on behalf of the cooperative; 110. Subsection 322(4) of the English version of the Act is replaced by the following:
Publication
(4) A liquidator must give notice of their intention to make an application under subsection (2) to the Director, to each inspector appointed under section 316, to each member or shareholder and to any person who provided a security, a fidelity bond or fidelity insurance for the liquidation, and must publish the notice in a newspaper published or distributed in the place where the cooperative has its registered office, in any manner set out in the by-laws or as otherwise directed by the court. 111. Paragraph 326(5)(a) of the French version of the Act is replaced by the following: a) joindre comme partie à l’instance chaque ancien membre ou détenteur de parts de placement que le demandeur a retrouvé; 112. Subsections 335(1) to (3) of the Act are replaced by the following:
Membership shares included
335. (1) For the purposes of this section, a security includes a membership share or an interest or right in one.
Information respecting ownership and control
(2) If the Director is satisfied that, for the purposes of Part 9 or 10 or for the purposes of enforcing any regulation made under section 130, there is reason to inquire into the ownership or control of a security of a cooperative or any of its affiliates, the Director may require any person that the Director reasonably believes has or has had an interest or right in the security or acts or has acted on behalf of a person with such an interest or right to report to the Director or to any designated person, (a) information that the person has or can reasonably be expected to obtain as to present and past interests or rights in the security; and
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(b) the names and addresses of the persons who have or have had such an interest or right and of any person who acts or has acted in relation to the security on behalf of such persons.
Deemed interest or right in securities
(3) For the purposes of subsection (2), a person is deemed to hold an interest or right in a security if (a) in the case of a membership share, the person is or is entitled to be entered in the records of the cooperative as the owner of the membership share; and (b) in the case of an investment share, (i) the person has a right to vote or to acquire or dispose of the investment share or an interest or right in it, (ii) the person’s consent is necessary for the exercise of the rights or privileges of any other person with an interest or right in the investment share, or (iii) any other person with an interest or right in the investment share can be required or is accustomed to exercise rights or privileges attached to it in accordance with that person’s instructions. 113. Section 336 of the English version of the Act is replaced by the following:
Solicitor-client privilege or professional secrecy
336. Nothing in this Part may be construed as affecting solicitor-client privilege or, in Quebec, the professional secrecy of advocates and notaries.
2001, c. 14, s. 218; 2005, c. 33, s. 6(2)
114. Subsection 337.5(1.1) of the English version of the Act is replaced by the following:
Exception
(1.1) Subsection (1) does not apply when the plaintiff brings the action as a member of a partnership or other association or as a trustee in bankruptcy, liquidator, receiver or sequestrator of a body corporate. 115. Subsection 341(2) of the Act is replaced by the following:
2011 Court approval to discontinue
Harmonisation n° 3 du droi (2) No application made and no action brought or intervened in under this Part is to be stayed, discontinued, settled or dismissed for want of prosecution or, in Quebec, failure to respect the agreement between the parties as to the conduct of the proceeding without the approval of the court given on any terms that the court considers appropriate. 116. Section 346 of the English version of the Act is replaced by the following:
Restraining or compliance order
346. If a cooperative or any director, officer, employee, agent or mandatary, auditor, trustee, receiver, receiver-manager, sequestrator or liquidator of a cooperative does not comply with this Act, the regulations, the articles, the bylaws or a unanimous agreement, a complainant or the Director may, in addition to any other right, apply to a court for an order directing any such person to comply with or restraining them from acting in breach of it. On the application, the court may order compliance and make any further order it thinks fit.
2001, c. 14, s. 226
117. Subsection 367(4) of the English version of the Act is replaced by the following:
Execution or signature of documents
(4) Any articles, notice, resolution, requisition, statement or other document required or permitted to be executed or, in Quebec, signed by more than one individual for the purposes of this Act may be executed or signed in several documents of like form, each of which is executed or signed by one or more of the individuals. The documents, when duly executed or signed by all individuals required or permitted, as the case may be, to do so, are deemed to constitute one document for the purposes of this Act.
2001, c. 14, s. 229(2)
118. Subparagraph 373(2)(b)(iv) of the English version of the Act is replaced by the following: (iv) send the certificate, or a copy, image or photographic, electronic or other reproduction of it, to the cooperative or its agent or mandatary, and
40 R.S., c. C-38
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CONSUMER PACKAGING AND LABELLING ACT 119. The definition “product” in subsection 2(1) of the Consumer Packaging and Labelling Act is replaced by the following:
“product” « produit »
“product” means any article that is or may be the subject of trade or commerce but does not include land or any interest or right in land; 120. Subsection 20(3) of the English version of the Act is replaced by the following:
Criminal liability of officers, etc., of corporations
(3) If a corporation commits an offence under this Act, any officer, director or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted. 121. Subsection 21(1) of the Act is replaced by the following:
Offence by employee or agent or mandatary
21. (1) In any prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, whether or not the employee or agent or mandatary is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without their knowledge or consent and that they exercised all due diligence to prevent its commission.
R.S., c. E-4
ELECTRICITY AND GAS INSPECTION ACT 122. (1) Paragraph 10(a) of the Electricity and Gas Inspection Act is replaced by the following: (a) may, on making application in prescribed manner, be accredited by the director for purposes of the verification, sealing, reverification and resealing of any meter or any class, type or design of meter and the
Harmonisation n° 3 du droi execution of prescribed incidental functions by that person or their employee, agent or mandatary; and (2) Paragraph 10(b) of the English version of the Act is replaced by the following: (b) shall, in the event of the granting of the application under paragraph (a), be issued with a certificate of accreditation in prescribed form by the director. 123. Subsection 26(5) of the English version of the Act is replaced by the following:
Restrictions
(5) No person who is an accredited meter verifier or a seller of electricity, gas or meters or who is employed by or is the agent or mandatary of an accredited meter verifier or a seller of electricity may be appointed or designated under this section or act as a person so appointed or designated. 124. (1) Subsections 31(2) and (3) of the Act are replaced by the following:
Application by person claiming interest or right
(2) When any meter is ordered to be forfeited under subsection (1), any person, other than a party to the proceedings that resulted in the order, who claims an interest or right in the meter as owner, mortgagee or hypothecary creditor, as lien holder or holder of a prior claim or of any like interest or right may, within 30 days after the making of the order of forfeiture, apply to any superior court of competent jurisdiction for an order under subsection (5) after which the court shall fix a day for the hearing of the application.
Notice
(3) An applicant for an order under subsection (5) shall, at least 30 days prior to the day fixed for the hearing of the application, serve a notice of the application and of the hearing on the Minister and on all other persons who have claimed an interest or right in the meter that is the subject matter of the application as owner, mortgagee or hypothecary creditor, as lien holder or holder of a prior claim or of any like interest or right of whom the applicant has knowledge. (2) Subsection 31(5) of the Act is replaced by the following:
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Order declaring nature and extent of interests or rights
(5) If, on the hearing of an application under this section, the court is satisfied that the applicant or any intervenor
Federal Law–Civil Law
(a) is innocent of any complicity in any conduct that caused the meter to be subject to forfeiture and of any collusion in relation to any such conduct, and (b) exercised all reasonable care in respect of the persons permitted to obtain possession and use of the meter to satisfy himself or herself that it was not likely to be used in the commission of an offence under paragraph 30(b) or, in the case of a mortgagee or hypothecary creditor or a lien holder or a holder of a prior claim, that they exercised such care with respect to the mortgagor or hypothecary debtor or the giver of a lien or prior claim, the applicant, intervenor or both are entitled to an order declaring that their interests or rights are not affected by the forfeiture and declaring the nature and extent of each of their interests or rights and the rankings among them, and the court may, in addition, order that the meter to which the interests or rights relate be delivered to one or more of the persons found to have an interest or right in the meter or that an amount equal to the value of each of the interests or rights so declared be paid to the persons found to have those interests or rights. 125. Subsection 35(2) of the English version of the Act is replaced by the following: Officers, etc., of corporations
(2) If a contractor or corporation commits an offence under this Act, any officer, director or agent or mandatary of the contractor or corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the contractor or corporation has been prosecuted or convicted. 126. (1) Subsection 36(1) of the English version of the Act is replaced by the following:
2011 Offence by employee or agent or mandatary
Harmonisation n° 3 du droi 36. (1) In any prosecution for an offence under this Act it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused whether or not the employee or agent or mandatary is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without their knowledge or consent and that they exercised all due diligence to prevent its commission. (2) Subsection 36(4) of the English version of the Act is replaced by the following:
Prosecution of unincorporated body
R.S., c. E-21
(4) A prosecution for an offence under this Act may be brought against and in the name of an unincorporated body that is a contractor and, for the purposes of that prosecution, the body is deemed to be a person and any act or thing done or omitted by any officer or agent or mandatary of the body within the scope of their authority to act on behalf of the body is deemed to be an act or thing done or omitted by the body. EXPROPRIATION ACT 127. (1) The definitions “expropriated interest”, “interest in land” and “owner” in section 2 of the Expropriation Act are repealed. (2) The definitions “land” and “registrar” in section 2 of the Act are replaced by the following:
“land” « bien-fonds »
“registrar” « registrateur »
“land” includes mines, buildings, structures, other things in the nature of fixtures and objects that are immovable within the meaning of Quebec civil law and also includes minerals whether precious or base, on, above or below the surface, but excludes minerals above the surface in Quebec; “registrar” means the officer with whom the titles relating to real property and immovables are registered or recorded. (3) The definition “enregistrer” in section 2 of the French version of the Act is replaced by the following:
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« enregistrer » “register”
« enregistrer » S’entend notamment du fait d’inscrire, de produire ou de déposer.
Federal Law–Civil Law
(4) Section 2 of the Act is amended by adding the following in alphabetical order: “expropriated interest or right” « droit ou intérêt exproprié »
“expropriated interest or right” means any estate, interest or right that has been lost, in whole or in part, by the registration of a notice of confirmation under Part I; (5) Section 2 of the Act is renumbered as subsection 2(1) and is amended by adding the following:
Interpretation
(2) For the purposes of this Act, (a) an interest in land relates to any land in Canada elsewhere than in Quebec; (b) an immovable real right relates to any land in Quebec and includes the right of a lessee of the land; (c) an owner of an interest is a person who has a right, estate or interest in any land in Canada elsewhere than in Quebec; and (d) a holder of a right is a person who has a right in any land in Quebec, including a lessee of the land.
128. Subsection 4(1) of the Act is replaced by the following: Authority to expropriate
4. (1) Any interest in land or immovable real right, including any of the interests or rights mentioned in sections 7 and 7.1, that, in the opinion of the Minister, is required by the Crown for a public work or other public purpose may be expropriated by the Crown in accordance with the provisions of this Part.
1996, c. 10, s. 228
129. (1) Subsections 4.1(1) to (3) of the Act are replaced by the following:
Request by railway company to expropriate
4.1 (1) If a railway company, as defined in section 87 of the Canada Transportation Act, requires an interest in land or immovable real right for the purposes of its railway and has unsuccessfully attempted to purchase the interest or right, the railway company may request
Harmonisation n° 3 du droi the Minister of Transport to have the Minister have the interest or right expropriated by the Crown in accordance with this Part.
Power of Minister
(2) The Minister shall have the interest in land or immovable real right expropriated by the Crown in accordance with this Part if (a) the Minister of Transport is of the opinion that the interest or right is required by the railway company for its railway and recommends to the Governor in Council that it be expropriated in accordance with this Part; and (b) the Governor in Council consents to the expropriation of the interest or right.
Deemed opinion
(3) If the Minister of Transport is of the opinion that the interest in land or immovable real right is required by the railway company for its railway, the Minister is deemed to be of the opinion that the interest or right is required by the Crown for a public work or other public purpose.
1996, c. 10, s. 228
(2) Subsection 4.1(6) of the French version of the Act is replaced by the following:
Garantie
(6) Le ministre peut exiger que la compagnie de chemin de fer fournisse une garantie, selon le montant et les autres modalités qu’il détermine, pour le paiement des frais payables en application du présent article.
1996, c. 10, s. 228
(3) Subsection 4.1(7) of the English version of the Act is replaced by the following:
Vesting
(7) For the purpose of this section, the reference to the Crown in section 15 shall be read as a reference to the railway company that made a request under subsection (1).
1996, c. 10, s. 228
(4) Subsection 4.1(8) of the Act is replaced by the following:
Restriction on alienation
(8) If an interest in land or immovable real right that was vested in the Crown before the expropriation is obtained by a railway company under section 15, the railway company may not alienate that interest or right except to transfer it to the Crown.
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130. Sections 5 to 7 of the Act are replaced by the following: Notice of intention to expropriate
5. (1) If, in the opinion of the Minister, any interest in land or immovable real right is required by the Crown for a public work or other public purpose, the Minister may request the Attorney General of Canada to register a notice of intention to expropriate the interest or right, signed by the Minister, setting out (a) a description of the land; (b) the nature of the interest or right intended to be expropriated and whether the interest or right is intended to be subject to any existing interest in land or immovable real right; (c) an indication of the public work or other public purpose for which the interest or right is required; and (d) a statement that it is intended that the interest or right be expropriated by the Crown.
Registration of notice
(2) On receiving from the Minister a request to register a notice of intention described in this section, the Attorney General of Canada shall cause the notice, together with a plan of the land to which the notice relates, to be registered in the office of the registrar for the county, district or registration division in which the land is situated, and, after causing any investigations and searches to be made respecting the state of the title to the land that appear to him or her to be necessary or desirable, the Attorney General of Canada shall provide the Minister with a report setting out the names and latest known addresses, if any, of the persons appearing to have any estate, interest or right in the land, so far as he or she has been able to ascertain them.
Further indication of public purpose
(3) If, in the opinion of the Minister, the interest or right to which a notice of intention described in this section relates is required by the Crown for a purpose related to the safety or security of Canada or a state allied or associated with Canada and it would not be in the public interest to indicate that purpose, a statement in the notice to the effect that the interest or right is required by the Crown for such a purpose is sufficient compliance with paragraph (1)(c) without any other indication.
Harmonisation n° 3 du droi
Further indication of public purpose — additional information
(4) Subject to subsection (3), the Minister shall, for the purposes of sections 9 and 10 and to the extent that it appears to him or her practicable and in the public interest to do so, make available to any person on request any additional information that is available to the Minister with respect to the public work or other public purpose for which the interest or right to which a notice registered under this section relates is required by the Crown.
Error, etc., in notice or plan
6. (1) If a notice or plan registered under section 5 contains any omission, misstatement or erroneous description, a corrected notice or plan may be registered and will be deemed to relate back to the day the original notice or plan was registered.
Validity of notice — nature of the interest or right
(2) A notice registered under section 5 is not invalid by reason only that it does not set out the nature of the interest or right intended to be expropriated and, in that case, the interest or right intended to be expropriated includes all the interests in the land or immovable real rights to which the notice relates.
Validity of notice — existing interest in land or immovable real right
(3) A notice registered under section 5 is not invalid by reason only that it does not set out whether the interest or right intended to be expropriated is intended to be subject to an existing interest in land or immovable real right to which the notice relates, and, if it does not do so, the interest or right intended to be expropriated is not subject to that existing interest or right.
Provincial lands
(4) If it appears to the Attorney General of Canada that any land, interest in land or immovable real right to which a notice registered under section 5 relates belongs to Her Majesty in right of any province, he or she shall immediately cause the attorney general of the province to be notified of the registration and its particulars.
Nature of interests that may be set out in notice — provinces other than Quebec
7. In Canada elsewhere than in Quebec, a notice of intention may set out, as the nature of the interest intended to be expropriated, any estate or interest in land, including, without restricting the generality of the foregoing, (a) an interest limited as to time or by condition or otherwise;
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(b) an easement, profit or other servitude; (c) any right to, over or in respect of land that might be conferred by the owner of the land, whether or not that right, if conferred by the owner, could be asserted against a subsequent owner of the land; (d) any restriction on the use of land that might be assumed by covenant or other agreement, whether or not that restriction, if assumed by the owner of the land, could be asserted against a subsequent owner thereof; and (e) the exclusive possession of land for a limited time or for a definite or indefinite period, subject to any conditions or limitations that may be specified in the notice.
Nature of rights that may be set out in notice — Quebec
7.1 In Quebec, a notice of intention may set out, as the nature of the right intended to be expropriated, any immovable real right. 131. (1) The portion of subsection 8(1) of the Act before paragraph (a) is replaced by the following:
Sending of copies and publication of notice
8. (1) If a notice of intention to expropriate an interest in land or immovable real right has been registered, the Minister shall cause a copy of the notice (2) Subsection 8(3) of the Act is replaced by the following:
Statement regarding right to object
(3) There shall be included in any notice or copy published or sent as described in subsection (1) a statement of the provisions of section 9 as that section applies to the intended expropriation of the interest or right to which the notice relates. 132. Section 9 of the Act is replaced by the following:
Objections
9. Any person who objects to the intended expropriation of an interest in land or immovable real right to which a notice of intention relates may, within 30 days after the day on which the notice is given, serve on the Minister an objection in writing stating the name and
Harmonisation n° 3 du droi address of that person and indicating the nature of the objection, the grounds on which the objection is based and the nature of the interest of that person in the matter of the intended expropriation. 133. (1) Subsection 10(6) of the English version of the Act is replaced by the following:
Right to legal counsel
(6) Any person who may be heard at a public hearing under this section may be represented by legal counsel at the hearing. (2) Subsection 10(11) of the Act is replaced by the following:
Order if possession by Crown urgently required
(11) If, before a notice of intention is registered, the Governor in Council is of the opinion that the physical possession or use by the Crown of the land to the extent of the interest or right intended to be expropriated is, by reason of special circumstances, urgently required and that to order that a public hearing be conducted with respect to it would occasion a delay prejudicial to the public interest, the Governor in Council may direct that no order be made by the Minister under subsection (1) with respect to the intended expropriation and, in which case, a statement to that effect shall be included in the notice of intention. 134. Subsection 11(3) of the Act is replaced by the following:
If more limited interest or right only required
(3) Whenever, at the time of confirming an intention to expropriate an interest in land or immovable real right, the Minister is of the opinion that a more limited interest or right is required by the Crown for a public work or other public purpose, the Minister may confirm the intention to expropriate the more limited interest or right, in which case the Minister shall be deemed to have abandoned the intention to expropriate the remainder of the interest in land or immovable real rights. 135. Sections 12 and 13 of the Act are replaced by the following:
Notice of abandonment of intention
12. (1) If the Minister has abandoned an intention to expropriate an interest in land or immovable real right otherwise than by confirming an intention to expropriate a more
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limited interest or right in it, the Minister shall immediately cause a notice of abandonment of the intention to be sent (a) to each of the persons then appearing to have any estate, interest or right in the land, so far as the Attorney General of Canada has been able to ascertain them, and each other person who served an objection on the Minister under section 9; and (b) to the Attorney General of Canada, who shall immediately confirm the abandonment by causing the notice to be registered in the office of the registrar where the notice of intention was registered. Right of owner or holder if abandonment of intention
(2) If an intention to expropriate an interest in land or immovable real right, or the remainder of the interest or rights, has been abandoned, compensation in accordance with this Part shall be paid by the Crown to any person who was the owner or holder of the interest or right or of the remainder of the interest or rights at the time when the notice of intention was registered.
Copy of report and reasons to be sent on request
13. If the Minister, after receiving and considering a report of a hearing officer appointed to conduct a public hearing with respect to an objection served on the Minister by any person under section 9, has confirmed an intention to expropriate an interest in land or immovable real right, or a more limited interest or right in it, in the manner provided in section 14, the Minister shall, at the written request of the person who served the objection, provide that person with a copy of the report of the hearing officer and, if effect was not given to the objection, a statement of the reasons that the Minister had for not giving it effect. 136. Subsection 14(1) of the Act is replaced by the following:
Notice of confirmation of intention
14. (1) The Minister may confirm an intention to expropriate an interest in land or immovable real right to which a notice of intention relates, or a more limited interest or right in the land, by requesting the Attorney
Harmonisation n° 3 du droi General of Canada to register a notice of confirmation, signed by the Minister, setting out, (a) if the interest or right expropriated is the same as the interest or right to which the notice of intention relates, a statement that the intention to expropriate that interest or right is confirmed; or (b) if the interest or right expropriated is a more limited interest or right than the interest or right to which the notice of intention relates, a statement that the intention to expropriate the interest or right to which the notice of intention relates is confirmed except as expressly specified in the statement. 137. Sections 15 and 16 of the Act are replaced by the following:
Effect of registration of notice
15. On the registration of a notice of confirmation, (a) the interest or right confirmed to be expropriated becomes and is absolutely vested in the Crown; and (b) any other estate, interest or right is, as against the Crown or any person claiming on behalf of or under the direction of the Crown, thereby lost to the extent that the estate, interest or right is inconsistent with the interest or right confirmed to be expropriated.
Copies to be sent and offer of full compensation to be made
16. (1) When a notice of confirmation has been registered, the Minister shall, (a) immediately after the registration of the notice, cause a copy of the notice to be sent to each of the persons then appearing to have any estate, interest or right in the land, so far as the Attorney General of Canada has been able to ascertain them, and each other person who served an objection on the Minister under section 9; and (b) within 90 days after the day on which the notice is registered, or, if at any time before the expiration of those 90 days an application has been made under section 18, within the later of (i) 90 days after the day on which the notice is registered, or
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(ii) 30 days after the day on which the application is finally disposed of, make to each person who is entitled to compensation under this Part, in respect of an expropriated interest or right to which the notice of confirmation relates, an offer in writing of compensation, in an amount estimated by the Minister to be equal to the compensation to which that person is then entitled under this Part in respect of that interest or right, not conditional on the provision by that person of any release or releases and without prejudice to the right of that person, if the person accepts the offer, to claim additional compensation in respect thereof. If delay in offer
(2) If, in any case, it is not practicable for the Minister to make an offer of compensation under this section in respect of an expropriated interest or right within the applicable period described in paragraph (1)(b), the Minister shall make such an offer as soon as practicable after the expiration of that period and in any event before any compensation is adjudged by the Court to be payable under this Part in respect of that interest or right, in which case, interest as described in subsection 36(4) is payable in addition to any other interest payable under section 36 to the person entitled to compensation in respect of that interest or right.
Offer to be based on written appraisal
(3) An offer of compensation made to a person under this section in respect of an expropriated interest or right shall be based on a written appraisal of the value of that interest or right, and a copy of the appraisal shall be sent to that person at the time of the making of the offer.
Statements to be included in copy of notice and in offer
(4) There shall be included in any copy of a notice of confirmation sent to any person as described in paragraph (1)(a) a statement of the provisions of section 29 as that section applies to them, and there is to be included in any offer in writing sent to any person as described in paragraph (1)(b) a statement to the effect that the offer is not conditional on them providing any release or releases and is made without
Harmonisation n° 3 du droi prejudice to their right, if the offer is accepted, to claim additional compensation in respect of the expropriated interest or right. 138. (1) Subsection 18(1) of the Act is replaced by the following:
Determination respecting title
18. (1) If the Attorney General of Canada, at any time after the registration of a notice of confirmation, is in doubt as to the persons who had any estate, interest or right in the land to which the notice relates or as to its nature or extent, the Attorney General of Canada may apply to the Court to make a determination respecting the state of the title to the land or any part of the land immediately before the registration of the notice, and to adjudge who had an estate, interest or right in the land at that time, and its nature and extent. (2) Subsections 18(3) and (4) of the Act are replaced by the following:
Adjudication
(3) After the hearing under subsection (2), the Court shall either adjudge for the purposes of this Part what persons had any estate, interest or right in the land to which the notice of confirmation relates immediately before the registration of the notice, and its nature and extent, or direct an issue or issues to be tried for the purpose of enabling the Court to make such an adjudication.
Effect of adjudication
(4) An adjudication made by the Court for the purposes of this Part is deemed to be a final judgment of the Court and, subject to variation on appeal, if any, to finally determine for all purposes of this Part what persons had any estate, interest or right in the land to which the notice of confirmation relates immediately before the registration of the notice, and its nature and extent.
139. Sections 19 to 21 of the Act are replaced by the following: Right of Crown to physical possession
19. (1) Despite section 15, the Crown becomes entitled to take physical possession or make use of any land to which a notice of confirmation relates, to the extent of the expropriated interest or right, only at such of the following times as is applicable:
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(a) at the time of the registration of the notice of confirmation, if at that time no other person who was the owner or holder of an interest or right in the land immediately before the registration of the notice of confirmation is in occupation of the land; (b) at such time, if any, after the registration of the notice of confirmation as physical possession or use of the land to the extent of the expropriated interest or right is given up to the Crown without any notice under paragraph (c) having been sent to the persons described in that paragraph; or (c) in any other case, at any time after the registration of the notice of confirmation that (i) the Minister has sent a notice to each of the persons appearing to have had any estate, interest or right in the land at the time of the registration of the notice of confirmation, so far as the Attorney General of Canada has been able to ascertain them, or, if an application has been made under section 18 and has been finally disposed of, to each of the persons adjudged to have had an estate, interest or right in the land immediately before the registration of the notice of confirmation, that physical possession or use is required by the Crown on and after the expiration of any period that is specified in the notice, being not less than 90 days after the day on which the notice is sent to each of those persons, and either that period has expired or physical possession or use has been given up to the Crown before the expiration of that period, and (ii) the Minister has made an offer under section 16 to each of the persons then entitled to compensation under this Part in respect of an expropriated interest or right.
2011 If possession by Crown urgently required
Harmonisation n° 3 du droi (2) If, at any time before or after a notice of confirmation has been registered, the Governor in Council is of the opinion that the physical possession or use by the Crown of the land to which the notice relates to the extent of the expropriated interest or right or interest or right intended to be expropriated is, by reason of special circumstances, urgently required, the Governor in Council may direct (a) that there be substituted for the 90 days referred to in paragraph (1)(c) any lesser number of days that in his or her opinion the circumstances require; or (b) if an application has been made under section 18 but has not been finally disposed of, that physical possession or use may be taken or made by the Crown despite the fact that no offer has then been made under section 16.
Intention to abandon expropriation — right of election to accept or reject abandonment
20. (1) If, at any time before any compensation is paid in respect of an expropriated interest or right, the Minister is of the opinion that the interest or right is not or is no longer required by the Crown for a public work or other public purpose, or that a more limited interest or right only is so required, the Minister may give notice that he or she intends to abandon the interest or right or the remainder of the interest or rights, as the case may be, by causing a copy of the notice to be sent to each of the persons mentioned in paragraph 19(1)(c), each of whom may, within 30 days after the day a copy of the notice was sent to them, serve on the Minister a notice in writing that they elect to (a) accept the abandonment, and have the interest or right or the remainder of the interest or rights revest in them to the extent that the abandonment would operate so that the interest or right or the remainder would revest in them; or (b) reject the abandonment.
If election to accept abandonment
(2) If each of the persons to whom a notice is sent under subsection (1) serves a notice on the Minister under that subsection that they elect to accept the abandonment, the Minister may cause a notice of abandonment of the expropriated interest or right or the remainder of the
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interest or rights, as the case may be, to be sent to each of those persons and to the Attorney General of Canada, who shall immediately confirm the abandonment by causing the notice to be registered in the office of the registrar where the notice of confirmation was registered. Effect of confirmation of abandonment
21. If an expropriated interest or right or the remainder of the interest in land or immovable real rights is confirmed to be abandoned, the expropriated interest or right then revests in the persons from whom it was taken or the persons entitled to claim on their behalf or under their direction, or the land revests in those persons subject to the more limited interest or right in the land retained by the Crown, as the case may be. 140. Section 22 of the English version of the Act is replaced by the following:
Duties of registrar
22. Every registrar shall receive and permanently preserve in their office any notices and plans that the Attorney General of Canada causes to be registered under this Part, and shall endorse on the notices and plans the day, hour and minute when they were received as the time of registration and make any entries in the records or registers that will make their registration public. 141. Paragraphs 23(b) and (c) of the Act are replaced by the following: (b) it shall be deemed that (i) all of the interests or rights to which a notice of intention relates are, (ii) a more limited interest or right only to which a notice of confirmation relates is, or (iii) an interest or right stated in a notice of abandonment to be abandoned or the remainder of the interest or rights, as the case may be, is not or is no longer, in the opinion of the Minister required by the Crown for a public work or other public purpose; and (c) it shall be deemed that, on being caused to be registered by the Attorney General of Canada in the office of the registrar where a notice of intention to expropriate an interest in land or immovable real right was regis2011
Harmonisation n° 3 du droi tered, a document purporting to be a notice of confirmation of the intention to expropriate that interest or right or a more limited interest or right only in the land is a notice of confirmation of that intention then registered in accordance with this Part. 142. Sections 25 to 27 of the Act are replaced by the following:
Right to compensation
25. (1) Compensation is to be paid by the Crown to each person who, immediately before the registration of a notice of confirmation, was the owner or holder of an estate, interest or right in the land to which the notice relates, to the extent of their expropriated interest or right, the amount of which compensation is equal to the aggregate of (a) the value of the expropriated interest or right at the time of its taking, and (b) the amount of any decrease in value of the remaining property of the owner or holder, as determined under section 27.
Time as of which value to be determined
(2) For the purposes of this section and sections 26 and 27, the time of the taking of an expropriated interest or right is, (a) if an election is made under subsection (3) by the owner or holder of the interest or right, the time specified by the owner or holder in their election; and (b) in any other case, the time when the notice of confirmation was registered.
Election to have the value of the interest or right determined
(3) If no copy of a notice of confirmation was sent to a person whose name is set out in the report of the Attorney General of Canada referred to in subsection 5(2) or who served an objection on the Minister under section 9 until a time more than 90 days after the day on which the notice is registered, that person may, at any time before any compensation is paid to them in respect of any expropriated interest or right of which they were the owner or holder immediately before the registration of the notice of confirmation, elect to have the value of the interest or right determined, as specified by them in their election, at either
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(a) the time when the notice of confirmation was registered; or (b) the time when the copy of the notice of confirmation was sent to them. Rules for determining value
26. (1) The rules set out in this section shall be applied in determining the value of an expropriated interest or right.
Market value defined
(2) Subject to this section, the value of an expropriated interest or right is its market value, being the amount that would have been paid for the interest or right if, at the time of its taking, it had been sold in the open market by a willing seller to a willing buyer.
If owner or holder required to give up occupation
(3) If the owner or holder of an expropriated interest or right was in occupation of any land at the time the notice of confirmation was registered and, as a result of the expropriation, it has been necessary for them to give up occupation of the land, the value of the expropriated interest or right is the greater of (a) the market value of that interest or right determined as set out in subsection (2), and (b) the aggregate of (i) the market value of that interest or right determined on the basis that the use to which the expropriated interest or right was being put at the time of its taking was its highest and best use, and (ii) the costs, expenses and losses arising out of or incidental to the owner’s or holder’s disturbance, including moving to other premises, but if those costs, expenses and losses cannot practically be estimated or determined, there may be allowed in their place a percentage, not more than 15, of the market value determined as set out in subparagraph (i), plus the value to the owner or holder of any element of special economic advantage to them arising out of or incidental to their occupation of the land, to the extent that no other provision is made by this paragraph for the inclusion of that element in determining the value of the expropriated interest or right.
Harmonisation n° 3 du droi
If Crown has taken physical possession of land
(4) If the Crown has taken physical possession or made use of the land referred to in subsection (3) on the expiration of a period of notice to the owner or holder shorter than the 90 days mentioned in paragraph 19(1)(c), there shall be added to the value of the expropriated interest or right otherwise determined under this section an additional amount equal to 10 per cent of that value.
If specially designed building erected on land
(5) Despite subsection (3), if any parcel of land to which a notice of confirmation relates had any building or other structure erected on it that was specially designed for use for the purpose of a school, hospital, municipal institution or religious or charitable institution or for any similar purpose, the use of which building or other structure for that purpose by the owner or holder has been rendered impracticable as a result of the expropriation, the value of the expropriated interest or right is, if that interest or right was and, but for the expropriation, would have continued to be used for that purpose and at the time of its taking there was no general demand or market for that interest or right for that purpose, the greater of (a) the market value of the expropriated interest or right determined as set out in subsection (2), and (b) the aggregate of (i) the cost of any reasonably alternative interest in land or immovable real right for that purpose, and (ii) the cost, expenses and losses arising out of or incidental to moving to and reestablishment on other premises, but if those costs, expenses and losses cannot practically be estimated or determined, there may instead be allowed a percentage, not exceeding 15, of the cost referred to in subparagraph (i), minus the amount by which the owner or holder has improved, or may reasonably be expected to improve, their position through re-establishment on other premises.
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If Crown has taken physical possession of land
(6) If the Crown has taken physical possession or made use of the parcel of land referred to in subsection (5) on the expiration of a period of notice to the owner or holder shorter than the 90 days mentioned in paragraph 19(1)(c), there shall be added to the value of the expropriated interest or right otherwise determined under this section an additional amount equal to 10 per cent of that value.
Additional factors
(7) For the purposes of subparagraphs (3)(b)(ii) and (5)(b)(ii), consideration shall be given to the time and circumstances in which a former owner or holder was allowed to continue in occupation of the land after the Crown became entitled to take physical possession or make use of it, and to any assistance given by the Minister to enable the former owner or holder to seek and obtain alternative premises.
Land used for residence
(8) If an expropriated interest or right was, immediately before the registration of a notice of confirmation, being used by its owner or holder for the purposes of their residence and the value of the interest or right otherwise determined under this section is less than the minimum amount sufficient to enable the owner or holder, at the earlier of
Federal Law–Civil Law
(a) the time of payment to them of any compensation in respect of the interest or right, otherwise than pursuant to any offer made to them under section 16, and (b) the time when the Crown became entitled to take physical possession or make use of the land to the extent of the expropriated interest or right, to relocate their residence in or on premises reasonably equivalent to the premises expropriated, there shall be added to the value of the interest or right otherwise determined under this section the amount by which that minimum amount exceeds that value.
Moving and relocation expenses of lessee
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(9) If an expropriated interest or right was, immediately before the registration of a notice of confirmation, owned or held by a lessee, there shall be substituted for the amount determined under subparagraph (3)(b)(ii) or (5)(b)(ii), or the amount by which the minimum amount referred to in subsection (8) exceeds the value of the interest or right referred to in the notice of confirmation otherwise determined under this section, as the case may be, any part of that amount that is appropriate having regard to (a) the length of the term of the lease and the portion of the term remaining at the time at which the determination is relevant; (b) any right or reasonable prospect of renewal of the term that the lessee had; and (c) any investment in the land by the lessee and the nature of any business carried on by them on the land.
Land subject to security interest or real security
(10) If an expropriated interest or right was, immediately before the registration of a notice of confirmation, subject to an interest in land or immovable real right held by its owner or holder as security only, in this subsection called a “security interest” or, in Quebec, a “real security”, (a) the value of the expropriated interest or right is the aggregate of (i) the value of the interest or right determined under this section as though it had not been subject to any security interest or real security, and (ii) the amount of any loss or anticipated loss to the owner or holder of the expropriated interest or right resulting from a difference in rates of interest during the remainder of the period for which any principal amount payable under the terms of the security was advanced, that difference to be calculated on the basis of an assumed rate of interest not greater than the prevailing rate of interest for an equivalent security, to the extent that no other
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provision is made by this section for the inclusion of an amount in respect of the loss or anticipated loss in determining the value of the expropriated interest or right, less the value of each security interest or real security to which the expropriated interest or right was subject, determined as provided in paragraph (b) but as though no amount were included by virtue of subparagraph (b)(ii); (b) the value of the security interest or real security is the aggregate of (i) the principal amount outstanding under the terms of the security, and any interest due or accrued under those terms, at the time of the registration of the notice of confirmation, and (ii) an amount equal to three times the interest element, calculated as a monthly amount, of any payment of interest or of principal and interest payable under the terms of the security at the rate in effect under the terms of the security immediately before the registration of the notice of confirmation, and if the expropriated interest or right was subject to more than one security interest or real security, the value of each security interest or real security is to be determined in the order of its rank but in no case is the value of any security interest or real security to which an expropriated interest or right was subject to exceed the value of the expropriated interest or right otherwise determined under this section as though it had not been subject to any security interest or real security, less the value of each other security interest or real security the value of which is required by this subsection to be determined in accordance with its ranking; and (c) if part only of the interest or a more limited right that was subject to a security interest or real security was expropriated, the value of the security interest or real security is that proportion of its value otherwise determined under this subsection as though the
Harmonisation n° 3 du droi whole of the interest or a less limited right subject to the security interest or real security had been expropriated, that (i) the value of the part only of the interest or a more limited right, otherwise determined under this subsection as though it had not been subject to any security interest or real security, is of (ii) the value of the whole of the interest or a less limited right otherwise determined under this subsection as though it had not been subject to any security interest or real security less the same proportion of the interest element of any payment made under the terms of the security, between the time of the registration of the notice of confirmation and the time of payment of any compensation in respect of the security interest or real security otherwise than pursuant to any offer made to its owner or holder under section 16.
Factors not to be taken into account
(11) In determining the value of an expropriated interest or right, no account is to be taken of (a) any anticipated or actual use by the Crown of the land at any time after the expropriation; (b) any value established or claimed to be established by or by reference to any transaction or agreement involving the lease or disposition of the interest or right, or any part of the interest or a more limited right, where the transaction or agreement was entered into after the registration of the notice of intention to expropriate; (c) any increase or decrease in the value of the interest or right resulting from the anticipation of expropriation by the Crown or from any knowledge or expectation, before the expropriation, of the public work or other public purpose for which the interest or right was expropriated; or (d) any increase in the value of the interest or right resulting from its having been put to a use that was contrary to law.
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Decrease in value of remaining property where severance
27. (1) The amount of the decrease in value, if any, of the remaining property of an owner or holder is the value of all of their interests in land or immovable real rights immediately before the time of the taking of the expropriated interest or right, determined as provided in section 26, minus the aggregate of
Federal Law–Civil Law
(a) the value of the expropriated interest or right, and (b) the value of all their remaining interests in land or immovable real rights immediately after the time of the taking of the expropriated interest or right. Factors to consider in determining change in value of remaining property
(2) For the purpose of paragraph (1)(b), the value of the owner’s or holder’s remaining interests in land or immovable real rights immediately after the time of the taking of the expropriated interest or right is to be determined as provided in section 26, except that, in determining that value, account is to be taken of any increase or decrease in the value of any remaining interests in land or immovable real rights that immediately before the registration of the notice of confirmation were held by the owner or holder together with the expropriated interest or right, resulting from the construction or use or anticipated construction or use of any public work on the land to which the notice relates or from the use or anticipated use of that land for any public purpose. 143. Subsections 28(1) and (2) of the Act are replaced by the following:
Additional factors to be taken into account
28. (1) The fact of (a) an abandonment or revesting under this Part of an interest in land or an immovable real right or of the remainder of the interest or rights, or (b) any undertaking given on behalf of the Crown by the Minister, or by any other person within the scope of the Minister’s authority, to make any alteration, construct any work or grant or concede or transfer any other land or interest in land or immovable real right,
Harmonisation n° 3 du droi shall be taken into account, in connection with all other circumstances of the case, in determining the amount to be paid to any person claiming compensation for an expropriated interest or right.
Compensation payable if intention to expropriate abandoned
(2) If an intention to expropriate an interest in land or immovable real right or the remainder of the interest or rights has been abandoned, the compensation payable by the Crown to its owner or holder is the amount of any actual loss sustained by the owner or holder, after the time when the notice of intention was registered and before the time when the abandonment of the intention, or the intention to expropriate a more limited interest or right, as the case may be, was confirmed, in consequence of the registration (a) of the notice of intention, if the intention to expropriate the interest or right has been abandoned; or (b) of the notice of intention in so far as that notice relates to the remainder of the interest or rights, if the intention to expropriate the remainder has been abandoned. 144. (1) Subsections 30(1) and (2) of the Act are replaced by the following:
Notice to negotiate settlement of compensation payable
30. (1) If, after an offer of compensation in respect of an expropriated interest or right has been made under section 16 to any person entitled to compensation, that person and the Minister are unable to agree on the amount of the compensation, either the person or the Minister may, within 60 days after the day on which the offer is made, serve on the other a notice to negotiate settlement of the compensation to which the person is then entitled.
Stay of proceedings
(2) If a notice has been served as provided in subsection (1), no proceedings under sections 31 and 32 are to be instituted, or if instituted are to be proceeded with, by or on behalf of either the person entitled to compensation or the Attorney General of Canada in respect of the expropriation, until the expiration of 60 days after the day on which the notice is served, unless before the expiration of those 60 days the negotiator to whom the matter is referred under subsection (4) has made a report to the Minister
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that he or she has been unable to effect a settlement and has sent a copy of the report to the person entitled to compensation. (2) Subsections 30(4) to (6) of the Act are replaced by the following: Reference to negotiator
(4) Immediately after any notice to negotiate is served on the Minister or a person entitled to compensation in accordance with this section, the Minister shall refer the matter to a negotiator appointed under subsection (3) who shall, on reasonable notice to that person and the Minister, meet with them or their authorized representatives, make any inspection of the land that he or she deems necessary, receive and consider any appraisals, valuations or other written or oral evidence submitted to him or her on which either the person or the Minister relies for his or her estimation of the amount of the compensation payable, whether or not the evidence would be admissible in proceedings before a court, and endeavour to effect a settlement of the compensation payable.
Report of negotiator
(5) The negotiator shall, within 60 days after the day on which the notice to negotiate is served, report to the Minister his or her success or failure in the matter of the negotiation, and shall thereupon send a copy of his or her report to the person entitled to compensation.
Statements in course of negotiation
(6) Evidence of anything said or of any admission made in the course of a negotiation under this section is not admissible in any proceedings before a court for the recovery or determination of the compensation payable to the person entitled to it. 145. (1) The portion of paragraph 31(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) a person entitled to compensation in respect of an expropriated interest or right may, (2) Subparagraph 31(1)(b)(ii) of the Act is replaced by the following:
Harmonisation n° 3 du droi (ii) the names, so far as they have been ascertained, of each of the persons entitled to compensation in respect of an expropriated interest or right and the names of the persons who are to be parties to the proceedings, 146. Subsection 32(5) of the Act is replaced by the following:
Judgment as bar to further claims
(5) A judgment, whether by consent, default or otherwise, in any proceedings under this section or section 31 bars all further claims of the parties and of any persons claiming on their behalf or under their direction, including any claim in respect of dower or of dower not yet open or in respect of any mortgage, hypothec or other right, and the Court shall declare the amount of compensation payable and make any order for the distribution, payment or investment of any compensation money, and for the securing of the rights of all persons interested, that may be necessary.
147. Sections 33 to 35 of the Act are replaced by the following: Character of compensation
33. (1) Any compensation agreed to be payable or the compensation adjudged by the Court under this Part to be payable in respect of an expropriated interest or right stands in lieu of the interest or right.
Effect of payment in case of security interest or real security
(2) Any compensation agreed to be payable or the compensation adjudged by the Court under this Part to be payable in respect of a security interest or real security described in subsection 26(10) is, for all purposes as between the owner or holder of the interest or right, subject to the security interest or real security and the owner or holder of the security interest or real security, to be deemed to discharge any liability, under the terms of the security, of the owner or holder of the interest or right, subject to the security interest or real security, to the extent of the compensation so agreed or adjudged to be payable, and, if any amount or proportion of any amount described in subparagraph 26(10)(b)(ii) is included in the compensation, to be in full satisfaction of any notice or
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bonus required under the terms of the security in respect of its prepayment resulting from the expropriation. Crown in position of purchaser
34. If any compensation in respect of an expropriated interest or right has been paid to a person of whose right to claim compensation the Crown had notice at the time of payment, no compensation is payable to another person, whether that other person’s interest or right is derived from the person to whom compensation has been paid or otherwise, if under the law of the province in which the land is situated the interest or right giving rise to the claim to compensation of that other person would have been void or, in Quebec, null or unenforceable against the Crown had the Crown, at the time the notice of intention was registered, been a purchaser of the expropriated interest or right.
Set-off and recovery of excess compensation
35. If any compensation has been paid to a person in respect of an expropriated interest or right pursuant to an offer made to them under section 16, the amount so paid to that person is to be deducted from the amount of the compensation adjudged by the Court under this Part to be payable to them in respect of that interest or right, and when the paid amount exceeds the amount so adjudged to be payable, the excess constitutes a debt due to the Crown and may be recovered by the Crown in any court of competent jurisdiction. 148. The definition “compensation” in subsection 36(1) of the Act is replaced by the following:
“compensation” « indemnité »
“compensation” means the amount adjudged by the Court under this Part to be payable in respect of an expropriated interest or right; 149. Subsection 37(1) of the Act is replaced by the following:
Entry for inspection appraisal
37. (1) If a notice of intention has been registered, any person authorized in writing in that behalf by the Minister may, at any reasonable time on notice to a person in occupation of the land to which the notice relates, enter on the land for the purpose of making any inspection of the land that they are authorized by this Part
Harmonisation n° 3 du droi to make, or for the purpose of making an appraisal of the value of the land or any interest in land or immovable real right. 150. Subsection 38(1) of the Act is replaced by the following:
Warrant for possession
38. (1) When the Minister, or a person acting for the Minister, is prevented from entering on or taking physical possession or making use of any land to the extent of any expropriated interest or right under this Part, a judge of the Court or any judge of a superior court of a province may, on proof of the expropriation and, when required, of the right of the Crown to take physical possession or make use of it, and after notice to show cause given in any manner and to any persons who shall be parties to the proceedings that the judge prescribes, issue a warrant in accordance with the form set out in the schedule to the appropriate sheriff directing that the Minister, or a person authorized to act for the Minister, be put in physical possession of the land to the extent of the expropriated interest or right.
151. Subsection 39(2) of the Act is replaced by the following: Costs payable by the Crown
(2) If the amount of the compensation adjudged under this Part to be payable to a party to any proceedings in the Court under sections 31 and 32 in respect of an expropriated interest or right does not exceed the total amount of any offer made under section 16 and any subsequent offer made to the party in respect of that interest or right before the commencement of the trial of the proceedings, the Court shall, unless it finds the amount of the compensation claimed by the party in the proceedings to have been unreasonable, direct that the whole of the party’s costs of and incident to the proceedings be paid by the Crown, and if the amount of the compensation so adjudged to be payable to the party exceeds that total amount, the Court shall direct that the whole of the party’s costs of and incident to the proceedings, determined by the Court on a solicitor and client basis, be paid by the Crown.
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152. (1) Subsection 44(1) of the Act is replaced by the following: Appointment of trustee, etc., to act for persons under disability
44. (1) The Court may, when a trustee, guardian or tutor, curator, or someone else representing any person who is incapable or any other persons including issue unborn is unable or unwilling to act on their behalf or where any such person or persons including issue unborn are not so represented, after any notice that the Court may direct, appoint a trustee, guardian or tutor, curator, or other representative to act on their behalf for the purposes of this Act. (2) Subsection 44(3) of the Act is replaced by the following:
Contract, etc., binding
(3) Any contract, agreement, release or receipt made or given by any person appointed under subsection (1) and any instrument or act of transfer made or given in pursuance of the contract or agreement is binding for all purposes on the person by whom and any person or persons including issue unborn on behalf of whom the contract, agreement, release or receipt is made or given. 153. The schedule to the Act is replaced by the schedule set out in Schedule 2 to this Act.
R.S., c. P-19
PRECIOUS METALS MARKING ACT 154. The definition “dealer” in section 2 of the English version of the Precious Metals Marking Act is replaced by the following:
“dealer” « commerçant »
R.S., c. P-28
“dealer” means a person who is a manufacturer or an importer of any article to which this Act applies and any person who traffics by wholesale or retail in any such article and includes any director, manager, officer or agent or mandatary of that person; PUBLIC DOCUMENTS ACT 155. Section 3 of the Public Documents Act is replaced by the following:
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Defective letters patent or documents
3. (1) If letters patent under the Great Seal, other than letters patent that grant or concede lands, or documents under the Privy Seal of the Governor General or person administering the Government of Canada, have been issued to or in the name of the wrong person, or contain any clerical error or misnomer or wrong description of any material fact, the Registrar General of Canada, when authorized by the Governor in Council, may direct that the defective letters patent or documents be cancelled, that a minute of the cancellation be entered in the margin of the registry of the original letters patent or other documents and that correct letters patent under the Great Seal or documents under the Privy Seal be issued in their place.
Effect
(2) Correct letters patent or documents issued under subsection (1) relate back to the date of those cancelled.
R.S., c. S-16
STANDARDS COUNCIL OF CANADA ACT 156. Paragraphs 5(b) and (c) of the Standards Council of Canada Act are replaced by the following: (b) acquire and hold real property or immovables or any interest or right in them and dispose of that real property or those immovables or interest or right at pleasure; (c) acquire any money, securities or other property by gift, bequest or otherwise, and expend, administer or dispose of any such money, securities or other property, subject to the terms, if any, on which the acquisition is made;
R.S., c. T-10
TEXTILE LABELLING ACT 157. Subsection 13(1) of the Textile Labelling Act is replaced by the following:
Offence by employee or agent or mandatary
13. (1) In any prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, whether or not the employee or agent or mandatary is identified or has been
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Federal Law–Civil Law
prosecuted for the offence, unless the accused establishes that the offence was committed without their knowledge or consent and that they exercised all due diligence to prevent its commission. R.S., c. W-6
WEIGHTS AND MEASURES ACT 158. The portion of subsection 26(1) of the Weights and Measures Act before paragraph (a) is replaced by the following:
Unlawful disposition of devices
26. (1) Every dealer is guilty of an offence who sells or otherwise disposes of, or leases, any device that 159. Subsection 35(3) of the English version of the Act is replaced by the following:
Officers, etc., of corporations
(3) If a corporation commits an offence under this Act, any officer, director or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted. 160. Subsection 37(1) of the Act is replaced by the following:
Offence by employee or agent or mandatary
37. (1) In any prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused whether or not the employee or agent or mandatary is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without their knowledge or consent and that they exercised all due diligence to prevent its commission. PART 2 CONSEQUENTIAL AMENDMENTS
R.S., c. W-4
DOMINION WATER POWER ACT
1996, c. 10, s. 273
161. Subsection 7(1.2) of the Dominion Water Power Act is replaced by the following:
2011 Expropriation Act
Harmonisation n° 3 du droi (1.2) Land or an interest in land in respect of which the Minister has granted permission under subsection (1) is deemed to be, for the purposes of the Expropriation Act, an interest in land or an immovable real right that, in the opinion of the appropriate minister in relation to Part I of that Act, is required for a public work or other public purpose, and a reference to the Crown in that Act shall be construed as a reference to the person to whom the Minister granted permission.
R.S., c. D-4
DRY DOCKS SUBSIDIES ACT
1996, c. 10, s. 215
162. Subsection 6(3) of the Dry Docks Subsidies Act is replaced by the following:
Expropriation Act
(3) Land or real property or an interest in land the expropriation of which has been approved by the Governor in Council under subsection (1) is deemed to be, for the purposes of the Expropriation Act, an interest in land or immovable real right that, in the opinion of the appropriate minister in relation to Part I of that Act, is required for a public work or other public purpose, and a reference to the Crown in that Act shall be construed as a reference to the company.
R.S., c. H-1
HARBOUR COMMISSIONS ACT
1996, c. 10, s. 230
163. Subsection 23(3) of the Harbour Commissions Act is replaced by the following:
Expropriation Act
(3) An interest in land the expropriation of which has been approved by the Governor in Council under subsection (1) is deemed to be, for the purposes of the Expropriation Act, an interest in land or an immovable real right that, in the opinion of the appropriate minister in relation to Part I of that Act, is required for a public work or other public purpose, and a reference to the Crown in that Act shall be construed as a reference to the Commission.
74 2007, c. 1
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Federal Law–Civil Law
INTERNATIONAL BRIDGES AND TUNNELS ACT 164. Section 12 of the International Bridges and Tunnels Act is replaced by the following:
Expropriation
12. If a person requires an interest in land or an immovable real right within the meaning of section 2 of the Expropriation Act, for the purposes of the construction or alteration of an international bridge or tunnel and has unsuccessfully attempted to purchase the interest in land or the immovable real right, the person may request the Minister to have the Minister of Public Works and Government Services have the interest in land or the immovable real right expropriated by the Crown and section 4.1 of that Act applies to that person, with any modifications that are necessary, as if the person were a railway company. PART 3 COORDINATING AMENDMENTS
1998, c. 10
165. (1) In this section, “other Act” means the Canada Marine Act. (2) If section 201 of the other Act comes into force before section 163 of this Act, that section 163 is repealed. (3) If section 201 of the other Act comes into force on the same day as section 163 of this Act, then that section 163 is deemed to have come into force before that section 201.
Loi d’harmonisation n° 3 du droit fé SCHEDULE 1 (Section 12) SCHEDULE (Section 12) OATH OR SOLEMN AFFIRMATION OF OFFICE
I,..., solemnly swear (or affirm) that I will faithfully, truly and to the best of my judgement, skill and knowledge, perform the duties required of me as a director (or officer, employee or agent or mandatary, as the case may be) of (or adviser or consultant to, as the case may be) the Business Development Bank of Canada (the “Bank”) and that properly relate to my duties as a director (or officer, employee or agent or mandatary, as the case may be) of (or adviser or consultant to, as the case may be) the Bank. I also solemnly swear (or affirm) that I will not communicate, disclose or make available any information relating to the business of the Bank or the affairs of its customers to any person who is not legally entitled to receive the information and I will not permit it to be communicated, disclosed or made available to such a person. I also solemnly swear (or affirm) that, except as authorized by law, I will not allow any person to inspect or have access to any books or documents that belong to, or are in the possession of, the Bank and that relate to the business of the Bank or the affairs of its customers.
C. 21
Federal Law–Civil Law Harmo SCHEDULE 2 (Section 153) SCHEDULE (Subsection 38(1)) WARRANT IN THE MATTER OF the Expropriation Act of Canada
Province of or Territory AND IN THE MATTER OF ...................................
To : The sheriff of the ............ Whereas the appropriate Minister in relation to Part I of the Expropriation Act or a person acting for him or her has been prevented from entering on or taking physical possession of the land described as follows, to the extent of any expropriated interest or right in that land under the Act: And whereas the proof required by section 38 of the Act has been made before me; This is therefore to command you in Her Majesty’s name to immediately put the Minister or the person authorized to act for him or her in physical possession of the said land to the extent of the expropriated interest or right in that land and make return of this Warrant to the (name of court) and of the manner in which it was executed. Given under my hand this ................ day of ................, 20.... ......................................... Judge
Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 5 An Act to amend the Criminal Code and to make consequential amendments to the National Defence Act
ASSENTED TO 23rd MARCH, 2011 BILL C-48
SUMMARY This enactment amends the Criminal Code with respect to the parole inadmissibility period for offenders convicted of multiple murders. It also makes consequential amendments to the National Defence Act.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 5 An Act to amend the Criminal Code and to make consequential amendments to the National Defence Act [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
R.S., c. C-46
1. This Act may be cited as the Protecting Canadians by Ending Sentence Discounts for Multiple Murders Act. CRIMINAL CODE 2. Section 675 of the Criminal Code is amended by adding the following after subsection (2.2):
Appeal against s. 745.51(1) order
(2.3) A person against whom an order under subsection 745.51(1) has been made may appeal to the court of appeal against the order. 3. Section 676 of the Act is amended by adding the following after subsection (5):
Appeal against decision not to make s. 745.51(1) order
(6) The Attorney General or counsel instructed by the Attorney General for the purpose may appeal to the court of appeal against the decision of the court not to make an order under subsection 745.51(1). 4. The Act is amended by adding the following after section 745.2:
C. 5
Recommendation by jury — multiple murders
745.21 (1) Where a jury finds an accused guilty of murder and that accused has previously been convicted of murder, the judge presiding at the trial shall, before discharging the jury, put to them the following question:
Crimina
You have found the accused guilty of murder. The law requires that I now pronounce a sentence of imprisonment for life against the accused. Do you wish to make any recommendation with respect to the period without eligibility for parole to be served for this murder consecutively to the period without eligibility for parole imposed for the previous murder? You are not required to make any recommendation, but if you do, your recommendation will be considered by me when I make my determination. Application
(2) Subsection (1) applies to an offender who is convicted of murders committed on a day after the day on which this section comes into force and for which the offender is sentenced under this Act, the National Defence Act or the Crimes Against Humanity and War Crimes Act.
5. The Act is amended by adding the following after section 745.5: Ineligibility for parole — multiple murders
745.51 (1) At the time of the sentencing under section 745 of an offender who is convicted of murder and who has already been convicted of one or more other murders, the judge who presided at the trial of the offender or, if that judge is unable to do so, any judge of the same court may, having regard to the character of the offender, the nature of the offence and the circumstances surrounding its commission, and the recommendation, if any, made pursuant to section 745.21, by order, decide that the periods without eligibility for parole for each murder conviction are to be served consecutively.
Reasons
(2) The judge shall give, either orally or in writing, reasons for the decision to make or not to make an order under subsection (1).
Application
(3) Subsections (1) and (2) apply to an offender who is convicted of murders committed on a day after the day on which this section comes into force and for which the offender is sentenced under this Act, the National Defence Act or the Crimes Against Humanity and War Crimes Act.
2010-2011 R.S., c. N-5 1998, c. 35, s. 36
Code c NATIONAL DEFENCE ACT 6. Paragraph 140.3(2)(a) of the National Defence Act is replaced by the following: (a) a reference in sections 745.2 to 745.3 of the Criminal Code to a jury is deemed to be a reference to the panel of a General Court Martial; and 7. Section 149 of the Act is replaced by the following:
Concurrent punishment
149. Where a person is under a sentence imposed by a service tribunal that includes a punishment involving incarceration and another service tribunal subsequently passes a new sentence that also includes a punishment involving incarceration, both punishments of incarceration shall, subject to section 745.51 of the Criminal Code, after the date of the pronouncement of the new sentence, run concurrently but the punishment higher in the scale of punishments shall be served first. 8. Section 230 of the Act is amended by adding the following after paragraph (a): (a.1) the decision to make an order under subsection 745.51(1) of the Criminal Code; 9. Section 230.1 of the Act is amended by adding the following after paragraph (a): (a.1) the decision not to make an order under subsection 745.51(1) of the Criminal Code; COORDINATING AMENDMENTS
Bill C-41
10. (1) Subsections (2) to (4) apply if Bill C-41, introduced in the 3rd session of the 40th Parliament and entitled the Strengthening Military Justice in the Defence of Canada Act (in this section referred to as the “other Act”), receives royal assent. (2) If section 68 of the other Act comes into force before section 6 of this Act, then that section 6 is replaced by the following:
C. 5
Crimina
6. Paragraph 226.1(2)(a) of the National Defence Act is replaced by the following: (a) a reference in sections 745.2 to 745.3 of the Criminal Code to a jury shall be read as a reference to the panel of a General Court Martial; and (3) If section 6 of this Act comes into force before section 68 of the other Act, then, on the day on which that section 68 comes into force, paragraph 226.1(2)(a) of the National Defence Act is replaced by the following: (a) a reference in sections 745.2 to 745.3 of the Criminal Code to a jury shall be read as a reference to the panel of a General Court Martial; and (4) If section 68 of the other Act comes into force on the same day as section 6 of this Act, then that section 6 is deemed to have come into force before that section 68 and subsection (3) applies as a consequence. COMING INTO FORCE Order in council
11. This Act, other than section 10, comes into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 4 An Act respecting the mandatory reporting of Internet child pornography by persons who provide an Internet service
ASSENTED TO 23rd MARCH, 2011 BILL C-22
SUMMARY This enactment imposes reporting duties on persons who provide an Internet service to the public if they are advised of an Internet address where child pornography may be available to the public or if they have reasonable grounds to believe that their Internet service is being or has been used to commit a child pornography offence. This enactment makes it an offence to fail to comply with the reporting duties.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT RESPECTING THE MANDATORY REPORTING OF INTERNET CHILD PORNOGRAPHY BY PERSONS WHO PROVIDE AN INTERNET SERVICE
INTERPRETATION 1.
Definitions DUTIES
2. Duty to report Internet address
3. Duty to notify police officer
4. Preservation of computer data
5. No disclosure
6. No seeking out of child pornography
7. Immunity
8. Self-incrimination
9. Provincial or foreign jurisdiction OFFENCES AND PUNISHMENT
10. Offence
11. Limitation period REGULATIONS
12. Regulations COMING INTO FORCE
13. Order in council
59-60 ELIZABETH II —————— CHAPTER 4 An Act respecting the mandatory reporting of Internet child pornography by persons who provide an Internet service
[Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: INTERPRETATION Definitions
“child pornography” « pornographie juvénile »
“child pornography offence” « infraction relative à la pornographie juvénile »
1. (1) The following definitions apply in this Act. “child pornography” has the same meaning as in subsection 163.1(1) of the Criminal Code. “child pornography offence” means an offence under any of the following provisions of the Criminal Code: (a) subsection 163.1(2) (making child pornography); (b) subsection 163.1(3) (distribution, etc., of child pornography); (c) subsection 163.1(4) (possession of child pornography); or (d) subsection 163.1(4.1) (accessing child pornography).
“computer data” « données informatiques »
“Internet Service” « services Internet »
“computer data” means representations, including signs, signals or symbols, that are in a form suitable for processing in a computer system. “Internet Service” means a service providing Internet access, Internet content hosting or electronic mail.
2 “person” « personne »
Description with cross-reference
C. 4
Mandatory Reporting of Internet Child Porno Serv
“person” means an individual, a corporation, a partnership or an unincorporated association or organization. (2) The descriptive words in parentheses that follow the reference to a provision of the Criminal Code in the definition “child pornography offence” in subsection (1) do not form part of that definition but are inserted for convenience of reference only. DUTIES
Duty to report Internet address
2. If a person is advised, in the course of providing an Internet service to the public, of an Internet Protocol address or a Uniform Resource Locator where child pornography may be available to the public, the person must report that address or Uniform Resource Locator to the organization designated by the regulations, as soon as feasible and in accordance with the regulations.
Duty to notify police officer
3. If a person who provides an Internet service to the public has reasonable grounds to believe that their Internet service is being or has been used to commit a child pornography offence, the person must notify an officer, constable or other person employed for the preservation and maintenance of the public peace of that fact, as soon as feasible and in accordance with the regulations.
Preservation of computer data
4. (1) A person who makes a notification under section 3 must preserve all computer data related to the notification that is in their possession or control for 21 days after the day on which the notification is made.
Destruction of preserved computer data
(2) The person must destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under subsection (1) as soon as feasible after the expiry of the 21-day period, unless the person is required to preserve the computer data by a judicial order made under any other Act of Parliament or the legislature of a province.
No disclosure
5. A person must not disclose that they have made a report under section 2 or a notification under section 3, or disclose the contents of a
2010-2011
Déclaration obligatoire de la pornographie fournissent des s report or notification, if the disclosure could prejudice a criminal investigation, whether or not a criminal investigation has begun.
No seeking out of child pornography
6. Nothing in this Act requires or authorizes a person to seek out child pornography.
Immunity
7. A civil proceeding cannot be commenced against a person for making a report in good faith under section 2 or for making a notification in good faith under section 3.
Selfincrimination
8. For greater certainty, nothing in this Act affects any right of a person to be protected against self-incrimination.
Provincial or foreign jurisdiction
9. A person who has reported information in compliance with an obligation to report child pornography under the laws of a province or a foreign jurisdiction is deemed to have complied with section 2 of this Act in relation to that information. OFFENCES AND PUNISHMENT
Offence
10. Every person who knowingly contravenes any of sections 2 to 5 is guilty of an offence and liable on summary conviction, (a) in the case of an individual, (i) for a first offence, to a fine of not more than $1,000, (ii) for a second offence, to a fine of not more than $5,000, and (iii) for each subsequent offence, to a fine of not more than $10,000 or to imprisonment for a term of not more than six months, or to both; and (b) in all other cases, (i) for a first offence, to a fine of not more than $10,000, (ii) for a second offence, to a fine of not more than $50,000, and (iii) for each subsequent offence, to a fine of not more than $100,000.
Mandatory Reporting of Internet Child Porno Serv
C. 4
Limitation period
11. A prosecution for an offence under this Act cannot be commenced more than two years after the time when the act or omission giving rise to the prosecution occurred. REGULATIONS
Regulations
12. The Governor in Council may make regulations (a) designating an organization for the purpose of section 2; (b) respecting the role, functions and activities of the designated organization in relation to information received under this Act, including any security measures to be taken; (c) respecting the making of a report under section 2; (d) respecting a notification under section 3; (e) respecting security measures to be taken in relation to computer data preserved under section 4; and (f) generally, for carrying out the purposes and provisions of this Act.
COMING INTO FORCE Order in council
13. This Act comes into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 20 An Act to give effect to the Agreement between the Crees of Eeyou Istchee and Her Majesty the Queen in right of Canada concerning the Eeyou Marine Region
ASSENTED TO 29th NOVEMBER, 2011 BILL C-22
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to give effect to the Agreement between the Crees of Eeyou Istchee and Her Majesty the Queen in right of Canada concerning the Eeyou Marine Region”.
SUMMARY This enactment gives effect to the Eeyou Marine Region land claims agreement.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
60 ELIZABETH II —————— CHAPTER 20 An Act to give effect to the Agreement between the Crees of Eeyou Istchee and Her Majesty the Queen in right of Canada concerning the Eeyou Marine Region [Assented to 29th November, 2011] Preamble
Recognizing that the Crees of Eeyou Istchee assert aboriginal rights in and title to the Eeyou Marine Region as defined in the Agreement; the Eeyou Marine Region is a fundamental and integral component of Eeyou Istchee as defined in the Agreement; the Crees of Eeyou Istchee are an aboriginal people of Canada; the Constitution Act, 1982 recognizes and affirms the existing aboriginal and treaty rights of the aboriginal peoples of Canada; the Crees of Eeyou Istchee, as represented by the Grand Council of the Crees, and the Government of Canada have negotiated the Agreement; the Crees of Eeyou Istchee, by a vote held from March 15 to 26, 2010, have approved the Agreement; the Agreement was signed on behalf of the Crees of Eeyou Istchee and Her Majesty the Queen in right of Canada on July 7, 2010; and the Agreement requires that legislation be enacted by the Parliament of Canada in order for the Agreement to be ratified;
C. 20
Eeyou Marine Region L
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Eeyou Marine Region Land Claims Agreement Act. INTERPRETATION
Definition of “Agreement”
2. (1) In this Act, “Agreement” means the Agreement between the Crees of Eeyou Istchee and Her Majesty the Queen in right of Canada concerning the Eeyou Marine Region, signed on July 7, 2010, including any amendments made to it.
Definitions in Agreement
(2) In this Act, “Crees of Eeyou Istchee” and “Legislation” have the same meaning as in Chapter 1 of the Agreement, and “Grand Council of the Crees” has the same meaning as “Grand Council of the Crees (Eeyou Istchee)” in that Chapter.
Status of Agreement
3. The Agreement is a treaty within the meaning of sections 25 and 35 of the Constitution Act, 1982. HER MAJESTY
Act binding on Her Majesty
4. This Act is binding on Her Majesty in right of Canada or a province so as to give effect to the Agreement in accordance with its terms. AGREEMENT
Agreement given effect
5. (1) The Agreement is approved, given effect and declared valid.
Rights and obligations
(2) For greater certainty, any person or body has the powers, rights, privileges and benefits conferred on them by the Agreement and must perform the duties, and is subject to the liabilities, imposed on them by the Agreement.
Third parties
(3) The Agreement is binding on, and may be relied on by, all persons and bodies that are not parties to it.
Inconsistency with Agreement
6. (1) The Agreement prevails over this Act and other Legislation to the extent of an inconsistency or conflict between them.
Accord sur les revendications territoriale
Inconsistency with Act
(2) This Act prevails over other Legislation to the extent of an inconsistency or conflict between them.
Legal capacity
7. (1) The Eeyou Marine Region Planning Commission, the Eeyou Marine Region Wildlife Board and the Eeyou Marine Region Impact Review Board established by the Agreement each have the capacity, rights, powers and privileges of a natural person for the purposes of carrying out their objectives.
Not agents of Her Majesty
(2) The bodies referred to in subsection (1) are not agents of Her Majesty in right of Canada. APPROPRIATION
Payments out of C.R.F.
8. The sums that are required to meet the monetary obligations of Her Majesty in right of Canada under Chapters 13, 22, 23 and 25 of the Agreement are to be paid out of the Consolidated Revenue Fund. GENERAL
Judicial notice
9. (1) Judicial notice is to be taken of the Agreement.
Publication
(2) The Agreement is to be published by the Queen’s Printer.
Evidence
(3) A copy of the Agreement published by the Queen’s Printer is evidence of the Agreement and of its contents, and a copy purporting to be published by the Queen’s Printer is presumed to be so published unless the contrary is shown.
Notice of issues arising
10. (1) If an issue arises in any judicial or administrative proceeding in respect of the interpretation, validity or application of the Agreement or of this Act, the issue is not to be decided unless the party raising it has served notice on the Attorney General of Canada and the Grand Council of the Crees.
Notice of issues arising — Nunavut
(2) If the issue affects the interests of the Government of Nunavut, it is not to be decided unless the party raising it has also served notice on the Minister of Justice of Nunavut.
4 Content of notice
C. 20
Eeyou Marine Region L
(3) The notice must (a) describe the judicial or administrative proceeding in which the issue arises; (b) specify what the issue arises in respect of; (c) state the day on which the issue is to be argued; (d) give particulars necessary to show the point to be argued; and (e) be served at least 14 days before the day of argument, unless the court or tribunal authorizes a shorter period.
Participation in proceedings
(4) In any proceeding to which subsection (1) applies, the Attorney General of Canada and the Grand Council of the Crees — and, if subsection (2) applies, the Minister of Justice of Nunavut — may appear and participate in the proceeding as parties with the same rights as any other party.
Saving
(5) For greater certainty, subsections (3) and (4) do not require that an oral hearing be held if one is not otherwise required.
Statutory Instruments Act
11. An instrument made under the Agreement is not a statutory instrument for the purposes of the Statutory Instruments Act.
Orders and regulations
12. The Governor in Council may make any orders and regulations that are necessary for the purpose of carrying out any of the provisions of the Agreement.
Review by Grand Council of the Crees
13. (1) Within 10 years after this Act receives royal assent, a review of the implementation of this Act and the Agreement may be undertaken by the Grand Council of the Crees.
Report
(2) The Grand Council of the Crees may submit a report on any review undertaken under subsection (1) to the Minister referred to in subsection 14(1).
Tabling of report
(3) The Minister must cause any report submitted under subsection (2) to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the Minister receives it.
Accord sur les revendications territoriale
Review by Minister
14. (1) Within 10 years after this Act receives royal assent, a comprehensive review of the implementation of this Act and the Agreement must be undertaken by the Minister designated by the Governor in Council for the purposes of this Act.
Tabling of report
(2) The Minister must cause a report on the review to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the report is completed. COMING INTO FORCE
Order in council
15. This Act comes into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 11 An Act to amend the Corrections and Conditional Release Act (accelerated parole review) and to make consequential amendments to other Acts
ASSENTED TO 23rd MARCH, 2011 BILL C-59
SUMMARY This enactment amends the Corrections and Conditional Release Act to eliminate accelerated parole review and makes consequential amendments to other Acts.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 11 An Act to amend the Corrections and Conditional Release Act (accelerated parole review) and to make consequential amendments to other Acts
[Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Abolition of Early Parole Act.
1992, c. 20
CORRECTIONS AND CONDITIONAL RELEASE ACT
1995, c. 42, s. 23(2)
2. Subsection 93(3.1) of the Corrections and Conditional Release Act is repealed.
1997, c. 17, s. 21(1)
3. Section 119.1 of the Act is repealed. 4. (1) Subsection 124(1) of the Act is replaced by the following:
Offenders unlawfully at large
124. (1) The Board is not required to review the case of an offender who is unlawfully at large at the time prescribed for a review under section 122 or 123, but shall do so as soon as possible after being informed of the offender’s return to custody. (2) Subsection 124(3) of the English version of the Act is replaced by the following:
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Cancellation of parole
(3) If an offender has been granted parole under section 122 or 123, the Board may, after a review of the case based on information that could not reasonably have been provided to it at the time parole was granted, cancel the parole if the offender has not been released or terminate the parole if the offender has been released.
1995, c. 42, ss. 39 and 40; 1997, c. 17, ss. 24(1)(E) and (2) and 25; 1999, c. 5, ss. 50 and 53; 2001, c. 41, s. 90
5. The heading before section 125 and sections 125 to 126.1 of the Act are repealed.
1995, c. 42, s. 55(1)(E)
6. Paragraph 140(1)(b) of the Act is replaced by the following:
Corrections and Conditional Rel
(b) the first review for full parole pursuant to subsection 123(1) and subsequent reviews pursuant to subsection 123(5); 7. Subsection 225(2) of the Act is repealed. 8. Schedule I to the Act is amended by replacing the references after the heading “SCHEDULE I” with the following: (Subsections 107(1), 129(1) and (2), 130(3) and (4), 133(4.1) and 156(3)) 9. Schedule II to the Act is amended by replacing the references after the heading “SCHEDULE II” with the following: (Subsections 107(1), 129(1), (2) and (9), 130(3) and (4) and 156(3)) TRANSITIONAL PROVISIONS Application
10. (1) Subject to subsection (2), the accelerated parole review process set out in sections 125 to 126.1 of the Corrections and Conditional Release Act, as those sections read on the day before the day on which section 5 comes into force, does not apply, as of that day, to offenders who were sentenced, committed or transferred to penitentiary, whether the sentencing, committal or transfer occurs before, on or after the day of that coming into force.
2010-2011 Restriction
Système correctionnel et mise en liberté sou (2) For greater certainty, the repeal of sections 125 to 126.1 of the Corrections and Conditional Release Act does not affect the validity of a direction made under those sections before the day on which section 5 comes into force. CONSEQUENTIAL AMENDMENTS
1995, c. 42
AN ACT TO AMEND THE CORRECTIONS AND CONDITIONAL RELEASE ACT, THE CRIMINAL CODE, THE CRIMINAL RECORDS ACT, THE PRISONS AND REFORMATORIES ACT AND THE TRANSFER OF OFFENDERS ACT 11. Section 89 of An Act to amend the Corrections and Conditional Release Act, the Criminal Code, the Criminal Records Act, the Prisons and Reformatories Act and the Transfer of Offenders Act is repealed.
1997, c. 17
AN ACT TO AMEND THE CRIMINAL CODE (HIGH RISK OFFENDERS), THE CORRECTIONS AND CONDITIONAL RELEASE ACT, THE CRIMINAL RECORDS ACT, THE PRISONS AND REFORMATORIES ACT AND THE DEPARTMENT OF THE SOLICITOR GENERAL ACT
12. Subsection 21(2) of An Act to amend the Criminal Code (high risk offenders), the Corrections and Conditional Release Act, the Criminal Records Act, the Prisons and Reformatories Act and the Department of the Solicitor General Act is repealed.
2001, c. 41
ANTI-TERRORISM ACT 13. (1) Paragraph 94(1)(a) of the Antiterrorism Act is repealed. (2) Subsection 94(2) of the Act is repealed.
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Corrections and Conditional Rel
COORDINATING AMENDMENTS Bill C-39
14. (1) Subsections (2) to (39) apply if Bill C-39, introduced in the 3rd session of the 40th Parliament and entitled the Ending Early Release for Criminals and Increasing Offender Accountability Act (in this section referred to as the “other Act”), receives royal assent. (2) If section 2 of this Act comes into force before subsection 17(2) of the other Act, then that subsection 17(2) is repealed. (3) If subsection 17(2) of the other Act comes into force before section 2 of this Act, then that section 2 is repealed. (4) If section 2 of this Act comes into force on the same day as subsection 17(2) of the other Act, then that section 2 is deemed to have come into force before that subsection 17(2) and subsection (2) applies as a consequence. (5) If section 3 of this Act comes into force before section 24 of the other Act, then that section 24 is replaced by the following: 24. The Act is amended by adding the following after section 119:
Definition of “sentence”
119.1 For the purpose of sections 120 to 120.3, and unless the context requires otherwise, a sentence is one that is not constituted under subsection 139(1). (6) If section 24 of the other Act comes into force before section 3 of this Act, then that section 3 is repealed. (7) If section 3 of this Act comes into force on the same day as section 24 of the other Act, then that section 24 is deemed to have come into force before that section 3 and subsection (6) applies as a consequence. (8) If subsection 29(1) of the other Act comes into force before subsection 4(1) of this Act, then that subsection 4(1) is repealed.
2010-2011
Système correctionnel et mise en liberté sou (9) If subsection 29(1) of the other Act comes into force on the same day as subsection 4(1) of this Act, then that subsection 4(1) is deemed to have come into force before that subsection 29(1). (10) If subsection 4(2) of this Act comes into force before subsection 29(2) of the other Act, then that subsection 29(2) is repealed. (11) If subsection 29(2) of the other Act comes into force before subsection 4(2) of this Act, then that subsection 4(2) is repealed. (12) If subsection 4(2) of this Act comes into force on the same day as subsection 29(2) of the other Act, then that subsection 29(2) is deemed to have come into force before that subsection 4(2) and subsection (11) applies as a consequence. (13) If section 5 of this Act comes into force before section 30 of the other Act, then that section 30 is repealed. (14) If section 30 of the other Act comes into force before section 5 of this Act, then that section 5 is repealed. (15) If section 5 of this Act comes into force on the same day as section 30 of the other Act, then that section 30 is deemed to have come into force before that section 5 and subsection (14) applies as a consequence. (16) If subsection 46(1) of the other Act comes into force before section 6 of this Act, then that section 6 is repealed. (17) If subsection 46(1) of the other Act comes into force on the same day as section 6 of this Act, then that section 6 is deemed to have come into force before that subsection 46(1). (18) If section 7 of this Act comes into force before section 53 of the other Act, then that section 53 is repealed. (19) If section 53 of the other Act comes into force before section 7 of this Act, then that section 7 is repealed.
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Corrections and Conditional Rel
(20) If section 7 of this Act comes into force on the same day as section 53 of the other Act, then that section 53 is deemed to have come into force before that section 7 and subsection (19) applies as a consequence. (21) If section 8 of this Act comes into force before section 54 of the other Act, then that section 54 is repealed. (22) If section 54 of the other Act comes into force before section 8 of this Act, then that section 8 is repealed. (23) If section 8 of this Act comes into force on the same day as section 54 of the other Act, then that section 54 is deemed to have come into force before that section 8 and subsection (22) applies as a consequence. (24) If section 9 of this Act comes into force before section 57 of the other Act, then that section 57 is repealed. (25) If section 57 of the other Act comes into force before section 9 of this Act, then that section 9 is repealed. (26) If section 9 of this Act comes into force on the same day as section 57 of the other Act, then that section 57 is deemed to have come into force before that section 9 and subsection (25) applies as a consequence. (27) If section 10 of this Act comes into force before section 58 of the other Act, then that section 58 is repealed. (28) If section 11 of this Act comes into force before section 62 of the other Act, then that section 62 is repealed. (29) If section 62 of the other Act comes into force before section 11 of this Act, then that section 11 is repealed. (30) If section 11 of this Act comes into force on the same day as section 62 of the other Act, then that section 62 is deemed to have come into force before that section 11 and subsection (29) applies as a consequence.
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Système correctionnel et mise en liberté sou (31) If section 12 of this Act comes into force before section 63 of the other Act, then that section 63 is repealed. (32) If section 63 of the other Act comes into force before section 12 of this Act, then that section 12 is repealed. (33) If section 12 of this Act comes into force on the same day as section 63 of the other Act, then that section 63 is deemed to have come into force before that section 12 and subsection (32) applies as a consequence. (34) If subsection 13(1) of this Act comes into force before subsection 64(1) of the other Act, then that subsection 64(1) is repealed. (35) If subsection 64(1) of the other Act comes into force before subsection 13(1) of this Act, then that subsection 13(1) is repealed. (36) If subsection 13(1) of this Act comes into force on the same day as subsection 64(1) of the other Act, then that subsection 64(1) is deemed to have come into force before that subsection 13(1) and subsection (35) applies as a consequence. (37) If subsection 13(2) of this Act comes into force before subsection 64(2) of the other Act, then that subsection 64(2) is repealed. (38) If subsection 64(2) of the other Act comes into force before subsection 13(2) of this Act, then that subsection 13(2) is repealed. (39) If subsection 13(2) of this Act comes into force on the same day as subsection 64(2) of the other Act, then that subsection 64(2) is deemed to have come into force before that subsection 13(2) and subsection (38) applies as a consequence.
Bill C-41
15. (1) Subsections (2) and (3) apply if Bill C-41, introduced in the 3rd session of the 40th Parliament and entitled the Strengthening Military Justice in the Defence of Canada Act (in this section referred to as the “other Act”), receives royal assent.
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Corrections and Conditional Rel
(2) If section 5 of this Act comes into force before paragraph 120(d) of the other Act, then that paragraph 120(d) is repealed. (3) If section 5 of this Act comes into force on the same day as paragraph 120(d) of the other Act, then that paragraph 120(d) is deemed to have come into force before that section 5. COMING INTO FORCE Order in council
16. This Act, other than sections 14 and 15, comes into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 9 An Act to amend the Aeronautics Act
ASSENTED TO 23rd MARCH, 2011 BILL C-42
SUMMARY This enactment amends the Aeronautics Act so that the operator of an aircraft that is due to fly over the United States in the course of an international flight may provide information to a competent authority of that country.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 9 An Act to amend the Aeronautics Act [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
R.S., c. A-2
1. This Act may be cited as the Strengthening Aviation Security Act. AERONAUTICS ACT
2004, c. 15, s. 6
2. (1) Subsection 4.83(1) of the Aeronautics Act is replaced by the following:
Foreign states requiring information
4.83 (1) Despite section 5 of the Personal Information Protection and Electronic Documents Act, to the extent that that section relates to obligations set out in Schedule 1 to that Act relating to the disclosure of information, and despite subsection 7(3) of that Act, an operator of an aircraft departing from Canada that is due to land in a foreign state or fly over the United States and land outside Canada or of a Canadian aircraft departing from any place outside Canada that is due to land in a foreign state or fly over the United States may, in accordance with the regulations, provide to a competent authority in that foreign state any information that is in the operator’s control relating to persons on board or expected to be on board the aircraft and that is required by the laws of the foreign state.
Notice
(1.1) The operator of an aircraft that is due to fly over, but not land in, the United States must notify all persons who are on board or expected
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Aeron
to be on board the aircraft that information relating to them may be provided to a competent authority in the United States in accordance with subsection (1). (2) Section 4.83 of the Act is amended by adding the following after subsection (3): Review and report
(4) The Committee of the House of Commons responsible for transport matters must, (a) within two years after the day on which this subsection comes into force and every five years thereafter, commence a comprehensive review of the provisions and operation of this section, and complete the review within one year; and (b) within three months after the day on which the review is completed, submit a report to the House of Commons setting out its findings.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 8 An Act to amend the Immigration and Refugee Protection Act
ASSENTED TO 23rd MARCH, 2011 BILL C-35
SUMMARY This enactment amends the Immigration and Refugee Protection Act to change the manner of regulating third parties in immigration processes. Among other things it (a) creates a new offence by extending the prohibition against representing or advising persons for consideration — or offering to do so — to all stages in connection with a proceeding or application under that Act, including before a proceeding has been commenced or an application has been made, and provides for penalties in case of contravention; (b) exempts from the prohibition (i) members of a provincial law society or notaries of the Chambre des notaires du Québec, and students-at-law acting under their supervision, (ii) any other members of a provincial law society or the Chambre des notaires du Québec, including a paralegal, (iii) members of a body designated by the Minister of Citizenship and Immigration, and (iv) entities, and persons acting on the entities’ behalf, acting in accordance with an agreement or arrangement with Her Majesty in right of Canada; (c) extends the time for instituting certain proceedings by way of summary conviction from six months to 10 years; (d) gives the Minister of Citizenship and Immigration the power to make transitional regulations in relation to the designation or revocation by the Minister of a body; (e) provides for oversight by that Minister of a designated body through regulations requiring the body to provide information to allow the Minister to determine whether it governs its members in the public interest; and (f) facilitates information sharing with regulatory bodies regarding the professional and ethical conduct of their members.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 8 An Act to amend the Immigration and Refugee Protection Act [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 2001, c. 27
IMMIGRATION AND REFUGEE PROTECTION ACT 1. Section 91 of the Immigration and Refugee Protection Act and the heading before it are replaced by the following: Representation or Advice
Representation or advice for consideration
91. (1) Subject to this section, no person shall knowingly, directly or indirectly, represent or advise a person for consideration — or offer to do so — in connection with a proceeding or application under this Act.
Persons who may represent or advise
(2) A person does not contravene subsection (1) if they are (a) a lawyer who is a member in good standing of a law society of a province or a notary who is a member in good standing of the Chambre des notaires du Québec; (b) any other member in good standing of a law society of a province or the Chambre des notaires du Québec, including a paralegal; or (c) a member in good standing of a body designated under subsection (5).
Students-at-law
(3) A student-at-law does not contravene subsection (1) by offering or providing representation or advice to a person if the student-at2
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Immigration and R
law is acting under the supervision of a person mentioned in paragraph (2)(a) who is representing or advising the person — or offering to do so — in connection with a proceeding or application under this Act. Agreement or arrangement with Her Majesty
(4) An entity, including a person acting on its behalf, that offers or provides services to assist persons in connection with an application under this Act, including for a permanent or temporary resident visa, travel documents or a work or study permit, does not contravene subsection (1) if it is acting in accordance with an agreement or arrangement between that entity and Her Majesty in right of Canada that authorizes it to provide those services.
Designation by Minister
(5) The Minister may, by regulation, designate a body whose members in good standing may represent or advise a person for consideration — or offer to do so — in connection with a proceeding or application under this Act.
Revocation of designation
(5.1) For greater certainty, subsection (5) authorizes the Minister to revoke, by regulation, a designation made under that subsection.
Regulations — required information
(6) The Governor in Council may make regulations requiring the designated body to provide the Minister with any information set out in the regulations, including information relating to its governance and information to assist the Minister to evaluate whether the designated body governs its members in a manner that is in the public interest so that they provide professional and ethical representation and advice.
Regulations — transitional measures
(7) The Minister may, by regulation, provide for measures respecting any transitional issues raised by the exercise of his or her power under subsection (5), including measures (a) making any person or member of a class of persons a member for a specified period of a body that is designated under that subsection; and (b) providing that members or classes of members of a body that has ceased to be a designated body under that subsection continue for a specified period to be authorized to
2010-2011
Immigration et prot represent or advise a person for consideration — or offer to do so — in connection with a proceeding or application under this Act without contravening subsection (1).
An Act respecting immigration to Québec
(7.1) For greater certainty, An Act respecting immigration to Québec, R.S.Q., c. I-0.2, applies to, among other persons, every person who, in Quebec, represents or advises a person for consideration — or offers to do so — in connection with a proceeding or application under this Act and (a) is authorized to do so under regulations made under paragraph (7)(b); or (b) is a member of a body designated under subsection (5).
Persons made members of a body
(8) For greater certainty, nothing in measures referred to in paragraph (7)(a) exempts a person made a member of a body under the measures from the body’s disciplinary rules concerning suspension or revocation of membership for providing — or offering to provide — representation or advice that is not professional or is not ethical.
Penalties
(9) Every person who contravenes subsection (1) commits an offence and is liable (a) on conviction on indictment, to a fine of not more than $100,000 or to imprisonment for a term of not more than two years, or to both; or (b) on summary conviction, to a fine of not more than $20,000 or to imprisonment for a term of not more than six months, or to both.
Meaning of “proceeding”
(10) For greater certainty, in this section, “proceeding” does not include a proceeding before a superior court. 2. The heading after section 129 of the Act is repealed. 3. The Act is amended by adding the following after section 133:
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Limitation period
133.1 (1) A proceeding by way of summary conviction in respect of an offence under section 117, 126, 127 or 131 may be instituted at any time within, but not later than, 10 years after the day on which the subject-matter of the proceeding arose.
Application
(2) Subsection (1) does not apply if the subject-matter of the proceeding arose before the day on which this section comes into force.
Immigration and R
4. Subsection 150.1(1) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and’’ at the end of paragraph (b) and by adding the following after paragraph (b): (c) the disclosure of information relating to the professional or ethical conduct of a person referred to in any of paragraphs 91(2)(a) to (c) in connection with a proceeding — other than a proceeding before a superior court — or application under this Act to a body that is responsible for governing or investigating that conduct or to a person who is responsible for investigating that conduct, for the purposes of ensuring that persons referred to in those paragraphs offer and provide professional and ethical representation and advice to persons in connection with such proceedings and applications. TRANSITIONAL PROVISION Persons authorized to represent, advise or consult
5. Despite subsection 91(1) of the Immigration and Refugee Protection Act, as enacted by section 1 of this Act, a person — other than a member in good standing of a bar of a province or of the Chambre des notaires du Québec — who, immediately before the coming into force of this section, was authorized under regulations made under the Immigration and Refugee Protection Act to, for a fee, represent, advise or consult with a person who was the subject of a proceeding or application before the Minister of Citizenship and Immigration, an officer designated under subsection 6(1) of that Act or the Immigration and Refugee Board, may represent or advise a person for consideration — or offer to do so — in
2010-2011
Immigration et prot connection with a proceeding — other than a proceeding before a superior court — or application under that Act until regulations made under subsection 91(5) of that Act, as enacted by section 1 of this Act, come into force. COORDINATING AMENDMENTS
Bill C-11
6. (1) Subsections (2) and (3) apply if Bill C-11, introduced in the 3rd session of the 40th Parliament and entitled the Balanced Refugee Reform Act (in this section referred to as the “other Act”), receives royal assent. (2) If section 1 of this Act comes into force before section 8 of the other Act, then that section 8 is repealed. (3) If section 8 of the other Act comes into force on the same day as section 1 of this Act, then that section 8 is deemed to have come into force before that section 1. COMING INTO FORCE
Order in council
7. The provisions of this Act, other than section 6, come into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 10 An Act to provide for the taking of restrictive measures in respect of the property of officials and former officials of foreign states and of their family members
ASSENTED TO 23rd MARCH, 2011 BILL C-61
SUMMARY This enactment permits, at the request of a foreign state, the taking of restrictive measures in respect of the property of officials and former officials of the foreign state and persons associated with them.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO PROVIDE FOR THE TAKING OF RESTRICTIVE MEASURES IN RESPECT OF THE PROPERTY OF OFFICIALS AND FORMER OFFICIALS OF FOREIGN STATES AND OF THEIR FAMILY MEMBERS SHORT TITLE 1.
Freezing Assets of Corrupt Foreign Officials Act
INTERPRETATION 2.
Definitions HER MAJESTY
3. Binding on Her Majesty ORDERS AND REGULATIONS
4. Orders and regulations
5. Permits
6. Duration
7. Tabling of order DUTY TO DETERMINE
8. Determination DISCLOSURE
9. Report OFFENCES
10. Offence and punishment
11. Proceedings
12. Consent of Attorney General required
RIGHTS OF PERSONS WHO ARE SUBJECT TO AN ORDER OR REGULATION 13.
Application APPLICATION FOR A CERTIFICATE
14. Mistaken identity
i 15.
Reasonable expenses GENERAL
16. No civil liability
17. Existing equities maintained
18. Proceedings not precluded
19. Regulations REVIEW AND REPORT
20. Review
59-60 ELIZABETH II —————— CHAPTER 10 An Act to provide for the taking of restrictive measures in respect of the property of officials and former officials of foreign states and of their family members [Assented to 23rd March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Freezing Assets of Corrupt Foreign Officials Act. INTERPRETATION
Definitions
“Canadian” « Canadien »
“entity” « entité »
“foreign state” « État étranger »
2. (1) The following definitions apply in this Act. “Canadian” means a person who is a citizen within the meaning of the Citizenship Act or a corporation incorporated or continued by or under the laws of Canada or of a province. “entity” means a corporation, trust, partnership, fund, an unincorporated association or organization or a foreign state. “foreign state” means a country other than Canada, and includes (a) any of its political subdivisions; (b) its government and any of its departments, or the government or any department of any of its political subdivisions; and (c) any of its agencies or any agency of any of its political subdivisions.
“Minister” « ministre »
“Minister” means the Minister of Foreign Affairs.
2 “person” « personne »
“politically exposed foreign person” « étranger politiquement vulnérable »
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Freezing Assets of Cor
“person” means an individual or an entity. “politically exposed foreign person” means a person who holds or has held one of the following offices or positions in or on behalf of a foreign state and includes any person who, for personal or business reasons, is or was closely associated with such a person, including a family member: (a) head of state or head of government; (b) member of the executive council of government or member of a legislature; (c) deputy minister or equivalent rank; (d) ambassador or attaché or counsellor of an ambassador; (e) military officer with a rank of general or above; (f) president of a state-owned company or a state-owned bank; (g) head of a government agency; (h) judge; (i) leader or president of a political party represented in a legislature; or (j) holder of any prescribed office or position.
“prescribed” Version anglaise seulement
“property” « bien »
Property of a person
“prescribed” means prescribed by regulation.
“property” means any real, personal, movable or immovable property.
(2) For the purposes of this Act, the property of a person includes property controlled, directly or indirectly, by the person. HER MAJESTY
Binding on Her Majesty
3. This Act is binding on Her Majesty in right of Canada or a province.
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Blocage des biens de dirige ORDERS AND REGULATIONS
Orders and regulations
4. (1) If a foreign state, in writing, asserts to the Government of Canada that a person has misappropriated property of the foreign state or acquired property inappropriately by virtue of their office or a personal or business relationship and asks the Government of Canada to freeze property of the person, the Governor in Council may (a) make any orders or regulations with respect to the restriction or prohibition of any of the activities referred to in subsection (3) in relation to the person’s property that the Governor in Council considers necessary; and (b) by order, cause to be seized, frozen or sequestrated in the manner set out in the order any of the person’s property situated in Canada.
Conditions
(2) The Governor in Council may make the order or regulation only if the Governor in Council is satisfied that (a) the person is, in relation to the foreign state, a politically exposed foreign person; (b) there is internal turmoil, or an uncertain political situation, in the foreign state; and (c) the making of the order or regulation is in the interest of international relations.
Restricted or prohibited activities
(3) Orders and regulations may be made under paragraph (1)(a) with respect to the restriction or prohibition of any of the following activities, whether carried out in or outside Canada: (a) the dealing, directly or indirectly, by any person in Canada or Canadian outside Canada in any property, wherever situated, of the politically exposed foreign person; (b) the entering into or facilitating, directly or indirectly, by any person in Canada or Canadian outside Canada, of any financial transaction related to a dealing referred to in paragraph (a); and
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Freezing Assets of Cor
(c) the provision by any person in Canada or Canadian outside Canada of financial services or other related services in respect of property of the politically exposed foreign person. Exclusions
(4) An order or regulation made under subsection (1) may exclude, individually or by class, any person, property or transaction from the application of the order or regulation.
Permits
5. (1) The Minister may issue to any person in Canada or Canadian outside Canada a permit to carry out a specified activity or transaction, or any class of activity or transaction, that is restricted or prohibited by order or regulation made under section 4. The permit may be subject to any terms and conditions that are, in the opinion of the Minister, consistent with this Act and any order or regulations made under section 4.
Suspension, revocation, etc.
(2) The Minister may amend, suspend, revoke or reinstate the permit.
Duration
6. An order or regulation made under section 4 in respect of a politically exposed foreign person ceases to have effect on the day that is five years after the day on which it comes into force unless the Governor in Council, by order, extends it for the period specified in the order. It may be extended more than once.
Tabling of order
7. A copy of each order or regulation made under section 4 must be tabled in each House of Parliament within 15 days after it is made. It may be sent to the Clerk of the House if the House is not sitting. DUTY TO DETERMINE
Determination
8. Each of the following entities must determine on a continuing basis whether it is in possession or control of property that they have reason to believe is the property of a politically exposed foreign person who is the subject of an order or regulation made under section 4:
2010-2011
Blocage des biens de dirige (a) authorized foreign banks, as defined in section 2 of the Bank Act, in respect of their business in Canada or banks to which that Act applies; (b) cooperative credit societies, savings and credit unions and caisses populaires regulated by a provincial Act and associations regulated by the Cooperative Credit Associations Act; (c) foreign companies, as defined in subsection 2(1) of the Insurance Companies Act, in respect of their insurance business in Canada; (d) companies, provincial companies and societies, as those terms are defined in subsection 2(1) of the Insurance Companies Act; (e) fraternal benefit societies regulated by a provincial Act in respect of their insurance activities and insurance companies and other entities engaged in the business of insuring risks that are regulated by a provincial Act; (f) companies to which the Trust and Loan Companies Act applies; (g) trust companies regulated by a provincial Act; (h) loan companies regulated by a provincial Act; (i) entities that engage in any activity described in paragraph 5(h) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act if the activity involves the opening of an account for a client; (j) entities authorized under provincial legislation to engage in the business of dealing in securities or to provide portfolio management or investment counselling services; and (k) other entities of a prescribed class of entities.
C. 10
Freezing Assets of Cor DISCLOSURE
Report
9. (1) Every person in Canada and every Canadian outside Canada must, without delay, disclose to the Commissioner of the Royal Canadian Mounted Police (a) the existence of property in their possession or control that they have reason to believe is the property of any politically exposed foreign person who is the subject of an order or regulation under section 4; and (b) information about a transaction or proposed transaction in respect of property referred to in paragraph (a).
Immunity
(2) No criminal or civil proceedings lie against a person for disclosure made in good faith under subsection (1). OFFENCES
Offence and punishment
10. (1) Every person who wilfully contravenes an order or regulation made under section 4 (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than five years; or (b) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $25,000 or to imprisonment for a term of not more than one year, or to both.
Offence and punishment
(2) Every person who wilfully contravenes section 8 or 9 (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than five years; or (b) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $25,000 or to imprisonment for a term of not more than one year, or to both.
Proceedings
11. (1) Any proceedings in respect of an offence under this Act may be tried and determined by the court having jurisdiction at the place in Canada where the offence was committed or at the place in Canada in which the person charged with the offence is, resides or has an office or place of business at the time of commencement of the proceedings.
2010-2011
Blocage des biens de dirige
Proceedings if Canadians outside Canada
(2) If a Canadian is alleged to have committed, outside Canada, an offence under this Act, any proceedings in respect of that offence may, whether or not that person is in Canada, be commenced in any territorial division in Canada and the accused may be tried and punished in respect of that offence in the same manner as if the offence had been committed in that territorial division.
Appearance
(3) For greater certainty, the provisions of the Criminal Code relating to requirements that an accused appear at and be present during proceedings and the exception to those requirements apply to proceedings commenced under subsection (2) in any territorial division.
Consent of Attorney General required
12. Proceedings with respect to an offence under this Act may be commenced only with the consent of the Attorney General of Canada. RIGHTS OF PERSONS WHO ARE SUBJECT TO AN ORDER OR REGULATION
Application
13. (1) A person who is the subject of an order or regulation made under section 4 may apply in writing to the Minister to cease being the subject of the order or regulation on the grounds that the person is not a politically exposed foreign person.
Recommendation
(2) If the Minister has reasonable grounds to believe that the applicant is not a politically exposed foreign person, the Minister must recommend to the Governor in Council that the order or regulation be amended or repealed, as the case may be, so that the applicant is no longer the subject of the order or regulation.
Notice if application rejected
(3) The Minister must give notice without delay to the applicant of any decision to reject the application. APPLICATION FOR A CERTIFICATE
Mistaken identity
14. (1) A person claiming not to be a politically exposed foreign person may apply to the Minister in writing for a certificate stating that they are not a politically exposed foreign person who is the subject of an order or regulation made under section 4.
C. 10
Certificate — time frame
(2) If the Minister determines that the person is not a politically exposed foreign person, the Minister must issue a certificate to the applicant as soon as feasible.
Reasonable expenses
15. (1) A person who is the subject of an order or regulation made under section 4 may apply to the Minister in writing for a certificate to exempt property from the application of the order or regulation if the property is necessary to meet the reasonable expenses of the person and their dependants.
Certificate — time frame
(2) If the Minister determines that the property is necessary to meet the reasonable expenses of the applicant and their dependants, the Minister must issue a certificate to the applicant as soon as feasible.
Freezing Assets of Cor
GENERAL No civil liability
16. A person who, in relation to any property that is the subject of an order or regulation made under section 4, acts reasonably in taking, or omitting to take, measures to comply with the order or regulation is not liable in any civil action arising from having taken or omitted to take the measures if they took all reasonable steps to satisfy themselves that the property was property that is the subject of the order or regulation.
Existing equities maintained
17. All secured and unsecured rights and interests in any property that is the subject of an order or regulation made under section 4 that are held by a person, other than the politically exposed foreign person who is the subject of the order or regulation, are entitled to the same ranking that they would have been entitled to had the order or regulation not been made.
Proceedings not precluded
18. The making of an order or regulation under section 4 does not preclude the commencement of proceedings under any Act of Parliament other than this Act, or any civil proceedings, in respect of any property that is subject of the order or regulation.
Regulations
19. The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including regulations prescribing anything that by this Act is to be prescribed.
2010-2011
Blocage des biens de dirige REVIEW AND REPORT
Review
20. (1) Within five years after this section comes into force, a comprehensive review of the provisions and operation of this Act and of the Special Economic Measures Act must be undertaken by such committee of the Senate and of the House of Commons as may be designated or established by the Senate and the House of Commons for that purpose.
Report
(2) The committees referred to in subsection (1) must, within a year after a review is undertaken pursuant to that subsection or within such further time as may be authorized by the Senate or the House of Commons, as the case may be, submit a report on the review to Parliament, including a statement of any changes that the committees recommend.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 12 An Act to amend the Canadian Forces Members and Veterans Re-establishment and Compensation Act and the Pension Act
ASSENTED TO 24th MARCH, 2011 BILL C-55
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Canadian Forces Members and Veterans Re-establishment and Compensation Act and the Pension Act”.
SUMMARY This enactment amends Part 2 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act by making the permanent impairment allowance available not only to veterans who are eligible for a disability award under that Act, but also to veterans who are eligible for a disability pension under the Pension Act. It also introduces a supplemental amount to the permanent impairment allowance for the most severely and permanently impaired veterans. It amends Part 3 of the Canadian Forces Members and Veterans Reestablishment and Compensation Act to provide Canadian Forces members and veterans with a choice of payment options for a disability award. It also amends the Pension Act by making the exceptional incapacity allowance available not only to veterans and members of the forces who are receiving a disability pension under that Act, but also to veterans and members who are receiving both such a pension and a disability award under the Canadian Forces Members and Veterans Re-establishment and Compensation Act.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 12 An Act to amend the Canadian Forces Members and Veterans Re-establishment and Compensation Act and the Pension Act
[Assented to 24th March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Enhanced New Veterans Charter Act.
2005, c. 21
CANADIAN FORCES MEMBERS AND VETERANS RE-ESTABLISHMENT AND COMPENSATION ACT 2. The heading “JOB PLACEMENT” before section 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is replaced by the following: CAREER TRANSITION SERVICES 3. Section 3 of the Act is replaced by the following:
Eligibility — members and veterans
3. (1) The Minister may, on application, provide career transition services to a member or a veteran who meets the prescribed eligibility requirements if the Minister is satisfied that the member or veteran requires assistance in making the transition to the civilian labour force.
Canadian Forces Members and Veterans Pens
C. 12
Assistance to spouses, common-law partners and survivors
(2) The Minister may, on application, provide career transition services to a member’s or a veteran’s spouse, common-law partner or survivor if the spouse, common-law partner or survivor meets the prescribed eligibility requirements. 4. Subsections 4(2) and (3) of the Act are replaced by the following:
Career transition plan
(2) The Minister may develop and implement a career transition plan to address the needs that are identified in the assessment.
Development of plan
(3) In developing a career transition plan, the Minister shall have regard to any prescribed principles. 5. Section 5 of the Act is replaced by the following:
Refusal to provide services
5. The Minister may refuse to provide career transition services to a person under this Part to the extent that the person is entitled to receive those types of services from another organization or body. 6. The portion of section 12 of the Act before paragraph (a) is replaced by the following:
Eligibility — survivors
12. The Minister may, on application, provide rehabilitation services and vocational assistance to a member’s or a veteran’s survivor, if the member or veteran dies as a result of
7. (1) Subsection 35(1) of the Act is replaced by the following: Requirement to participate
35. (1) A Canadian Forces income support benefit under section 27 or 28 is only payable for each month that the veteran or survivor participates — to the extent required to meet the objectives of the program — in a career transition services program that is approved by the Minister. (2) Paragraph 35(4)(a) of the Act is replaced by the following:
2010-2011
Réinsertion et indemnisation des militaire Pens (a) the first day of the month in which the veteran or the survivor starts a career transition services program referred to in subsection (1), and (3) Paragraph 35(6)(a) of the Act is replaced by the following: (a) the last day of the month in which the veteran or survivor ceases to participate in a career transition services program referred to in subsection (1), unless the veteran or survivor is exempt from the application of that subsection, 8. (1) Subsection 38(1) of the Act is replaced by the following:
Eligibility — veterans
38. (1) The Minister may, on application, pay a permanent impairment allowance to a veteran who has one or more physical or mental health problems that are creating a permanent and severe impairment if the veteran, in respect of each of those health problems, (a) has had an application for rehabilitation services approved under this Part; and (b) has received a disability award under Part 3 or a pension for disability under the Pension Act, or would have received such an award or pension but has not because (i) the aggregate of all of the veteran’s disability assessments and deemed disability assessments exceeds 100%, or (ii) the disability award is not yet payable because, in the opinion of the Minister, the disability has not stabilized.
Ineligibility — exceptional incapacity allowance
(1.1) A veteran who has received or is receiving an exceptional incapacity allowance under the Pension Act is not eligible to be paid a permanent impairment allowance. (2) Section 38 of the Act is amended by adding the following after subsection (2):
Total and permanent incapacitation
(3) The Minister may, on application, increase the permanent impairment allowance that may be paid under subsection (2) by the amount
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Canadian Forces Members and Veterans Pens
set out in item 2.1, column 2, of Schedule 2, if the Minister determines that the veteran is totally and permanently incapacitated. 9. Section 39 of the Act is replaced by the following: When allowance payable
39. The permanent impairment allowance under subsection 38(2) and an increase to the permanent impairment allowance under subsection 38(3) begin to be payable on the later of (a) the day on which the application for the allowance or increase, as the case may be, is made, and (b) the day that is one year prior to the day on which the application for the allowance or increase, as the case may be, is approved. 10. Subsection 48(1) of the Act is replaced by the following:
Increase in extent of disability
48. (1) If a member or a veteran to whom a disability award under section 45 or 47 has been paid, in whole or in part, establishes that their extent of disability has subsequently increased, the Minister may, on application, pay a disability award to the member or veteran that corresponds to the extent of that increase. 11. Section 49 of the Act is replaced by the following:
Death of member or veteran
49. If a member or a veteran dies as a result of an injury or a disease for which a disability award under section 45 has been paid, in whole or in part, or would be payable and their death occurs more than 30 days after the day on which the injury occurred or the disease was contracted or the injury or disease was aggravated, the member or veteran is deemed to have been assessed, at the time of their death, as having an extent of disability at that time of 100%. 12. Subsection 50(3) of the Act is replaced by the following:
Rights of survivors and children
(3) The survivor or child has, in respect of the application referred to in subsection (2), all of the rights that the member or veteran would have had had they lived, other than the right to make an election under subsection 52.1(1).
Réinsertion et indemnisation des militaire Pens
2010-2011
13. The Act is amended by adding the following after section 52: Election as to payment of award
52.1 (1) Subject to subsections (4) and (7), a member or a veteran to whom a disability award is to be paid under section 45, 47 or 48 may elect, within the prescribed time and in the prescribed manner, (a) to be paid the amount of the disability award as a lump sum; (b) to be paid each year, in lieu of the amount of the disability award, for up to the number of years indicated by the member or veteran, an amount equal to the amount determined by the formula A/B + C where A is the amount of the disability award, B is the number of years indicated by the member or veteran, and C is the amount of interest for that year determined in accordance with the regulations; or (c) to be paid the portion, indicated by the member or veteran, of the amount of the disability award as a lump sum and to be paid each year, in lieu of the remainder of the amount of the disability award, for up to the number of years indicated by the member or veteran, an amount equal to the amount determined by the formula set out in paragraph (b) read as though the description of A were the amount of the disability award less the portion that the member or veteran elected to be paid as a lump sum.
Notification
(2) The Minister shall, in the prescribed manner, inform the member or veteran of their right to make an election under subsection (1).
Failure to make election
(3) If the member or veteran fails to make the election, the amount of the disability award is to be paid as a lump sum.
Canadian Forces Members and Veterans Pens
C. 12
Lump sum if disability is less than five per cent
(4) If the extent of disability for which the disability award is to be paid is less than five per cent of total disability, the amount of the disability award is to be paid as a lump sum.
Election in respect of remaining payments
(5) A member or a veteran who has elected to be paid in annual payments and who has received at least one payment may elect, in the prescribed manner, to be paid a lump sum, determined in accordance with the regulations, in lieu of the annual payments remaining to be paid.
Deemed election
(6) A member or a veteran who dies after having elected to be paid in annual payments is deemed to have elected, on the day before their death, to be paid a lump sum, determined in accordance with the regulations, in lieu of the annual payments remaining to be paid.
Member or veteran currently receiving annual payments
(7) If a member or a veteran to whom a disability award (in this subsection referred to as the “new disability award”) is to be paid under section 45, 47 or 48 is currently being paid annual payments in respect of another disability award and they make an election referred to in paragraph (1)(b) or (c) in respect of the new award, (a) for the purpose of determining the amount of the annual payments in respect of the new disability award, (i) in the case of an election referred to in paragraph (1)(b), the description of A in that paragraph, is, despite that paragraph, the sum of the amount of the new disability award and the amount of the lump sum that the member or veteran would have received had they made an election under subsection (5) in respect of the other disability award, and (ii) in the case of an election referred to in paragraph (1)(c), the description of A in paragraph (1)(b), despite paragraph (1)(c), is the sum of the amount of the new disability award and the amount of the lump sum that the member or veteran would have received had they made an election under subsection (5) in respect of
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Réinsertion et indemnisation des militaire Pens the other disability award less the portion of the new disability award to be paid to the member or veteran as a lump sum; and (b) no additional payments are to be made in respect of the other disability award.
Amounts deemed to be compensation payable under this Act
(8) The amounts determined by the application of paragraphs (1)(b) and (c) and the lump sum referred to in subsection (5) or (6) are deemed to be compensation payable under this Act. 14. Subsection 56(1) of the Act is replaced by the following:
No award — decision under Pension Act
56. (1) No disability award shall be granted in respect of an injury or a disease, or the aggravation of an injury or a disease, if the injury or disease, or the aggravation, has been the subject of an application for a pension under the Pension Act and the Minister, or the Commission as defined in section 79 of that Act, has rendered a decision in respect of the application. 15. Subsection 76(1) of the Act is replaced by the following:
Application made to Minister
76. (1) An application for career transition services, rehabilitation services, vocational assistance or compensation under this Act shall be made to the Minister in the form directed by the Minister and shall include any information that is required by the regulations to accompany the application. 16. Section 90 of the Act is replaced by the following:
No interest payable
90. Except in the case of amounts payable to a member or a veteran who makes an election referred to in paragraph 52.1(1)(b) or (c) or subsection 52.1(5) or who is deemed to have made an election under subsection 52.1(6), no interest shall be paid in respect of any compensation that is payable under this Act. 17. (1) Paragraph 94(a) of the Act is replaced by the following: (a) respecting the time and manner of making an application for career transition services, rehabilitation services, vocational
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Canadian Forces Members and Veterans Pens
assistance or compensation under this Act, and respecting the information that is required to accompany the application; (2) Paragraph 94(e) of the Act is replaced by the following: (e) respecting the provision of information or documents to the Minister by persons who are in receipt of career transition services, rehabilitation services, vocational assistance, an earnings loss benefit, a Canadian Forces income support benefit, a permanent impairment allowance or a clothing allowance under this Act, and authorizing the Minister to suspend delivery of the services or assistance or payment of the benefit or allowance until the information or documents are provided;
(3) Section 94 of the Act is amended by adding the following after paragraph (i): (i.1) respecting the determination of an amount of interest for the purposes of the description of C in paragraph 52.1(1)(b); (i.2) respecting the determination of lump sums for the purpose of subsections 52.1(5) and (6); (4) Section 94 of the Act is amended by striking out “and” at the end of paragraph (j) and by adding the following after that paragraph: (j.1) prescribing the way in which anything that is required or authorized by this Act to be prescribed is to be determined; and 18. Schedule 2 to the Act is amended by replacing (Subsections 38(2) and 58(1), section 61, paragraph 94(c) and subsection 98(2)) after the heading “SCHEDULE 2” with (Subsections 38(2) and (3) and 58(1), section 61, paragraph 94(c) and subsection 98(2)). 19. Schedule 2 to the Act is amended by adding the following after item 2:
Réinsertion et indemnisation des militaire Pens
2010-2011
Column 1 Item Allowance or Benefit 2.1
R.S., c. P-6
Permanent impairment allowance supplement for total and permanent incapacitation
Column 2 Amount ($) 12,000.00 (yearly)
PENSION ACT
1999, c. 10, s. 16
20. Subsections 72(1) and (2) of the Pension Act are replaced by the following:
Amount of allowance
72. (1) In addition to any other allowance, pension or compensation awarded under this Act, a member of the forces shall be awarded an exceptional incapacity allowance at a rate determined by the Minister in accordance with the minimum and maximum rates set out in Schedule III if the member of the forces (a) is in receipt of (i) a pension in the amount set out in Class 1 of Schedule I, or (ii) a pension in a lesser amount than the amount set out in Class 1 of Schedule I as well as compensation paid under this Act or a disability award paid under the Canadian Forces Members and Veterans Re-establishment and Compensation Act, or both, if the aggregate of the following percentages is equal to or greater than 98%: (A) the extent of the disability in respect of which the pension is paid, (B) the percentage of basic pension at which basic compensation is paid, and (C) the extent of the disability in respect of which the disability award is paid; and
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Canadian Forces Members and Veterans Pens
(b) is suffering an exceptional incapacity that is a consequence of or caused in whole or in part by the disability for which the member is receiving a pension or a disability award under that Act. Ineligibility — permanent impairment allowance
(1.1) A member of the forces who is eligible for a permanent impairment allowance under the Canadian Forces Members and Veterans Re-establishment and Compensation Act is not eligible to be awarded an exceptional incapacity allowance.
Determination of exceptional incapacity
(2) Without restricting the generality of paragraph (1)(b), in determining whether the incapacity suffered by a member of the forces is exceptional, account shall be taken of the extent to which the disability for which the member is receiving a pension or a disability award under the Canadian Forces Members and Veterans Re-establishment and Compensation Act has left the member in a helpless condition or in continuing pain and discomfort, has resulted in loss of enjoyment of life or has shortened the member’s life expectancy. REVIEW
Review
20.1 Within two years after the day on which this section comes into force, a comprehensive review of the provisions and operations of this Act must be undertaken by any committees of the Senate and of the House of Commons that are designated or established by the Senate and the House of Commons for that purpose. COMING INTO FORCE
Order in council
21. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 13 An Act to establish a National Holocaust Monument
ASSENTED TO 25th MARCH, 2011 BILL C-442
SUMMARY This enactment requires the Minister responsible for the National Capital Act to establish and work in cooperation with a National Holocaust Monument Development Council to design and build a National Holocaust Monument to be located in the National Capital Region.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 13 An Act to establish a National Holocaust Monument [Assented to 25th March, 2011] Preamble
Whereas there is no public monument to honour all of the victims and Canadian survivors of the Holocaust in the National Capital Region; Whereas Hitler’s plan to exterminate the Jews of Europe led to the murder of six million men, women and children; Whereas the Nazis sought to eliminate vulnerable groups such as disabled persons, the Roma and homosexuals in their bid to establish the hegemony of the Aryan race; Whereas it is important to ensure that the Holocaust continues to have a permanent place in our nation’s consciousness and memory; Whereas we have an obligation to honour the memory of Holocaust victims as part of our collective resolve to never forget; Whereas the establishment of a national monument shall forever remind Canadians of one of the darkest chapters in human history and of the dangers of state-sanctioned hatred and anti-Semitism; And whereas a national monument shall act as a tool to help future generations learn about the root causes of the Holocaust and its consequences in order to help prevent future acts of genocide;
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National Holoca
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the National Holocaust Monument Act. INTERPRETATION
Definitions
“Council” « Conseil »
2. The following definitions apply in this Act. “Council” means the National Holocaust Monument Development Council established by the Minister under section 4.
“Minister” « ministre »
“Minister” means the Minister responsible for the National Capital Act.
“Monument” « Monument »
“Monument” means the National Holocaust Monument referred to in section 3.
“public land” « terrain public »
“public land” means an area of land owned by the Crown that is accessible to the public at all times. PURPOSE
Establishment of Holocaust Monument
3. A National Holocaust Monument shall be established to commemorate the victims and Canadian survivors of the Holocaust. COUNCIL
Council to be established
4. Within one year after the coming into force of this Act, the Minister shall establish a council, to be referred to as the National Holocaust Monument Development Council, composed of not more than five members.
Selection process
5. (1) The Minister shall hold an open application process whereby members of the public who possess a strong interest in, connection to, or familiarity with the Holocaust may apply to the Minister to become Council members.
No remuneration for Council members
(2) The members of the Council are not entitled to be paid any remuneration for acting as Council members.
2010-2011 By-laws
Monument nationa (3) The Council shall adopt by-laws to carry out its functions under this Act. NATIONAL HOLOCAUST MONUMENT
Design and location of Monument
6. The Minister, in cooperation with the Council, shall (a) oversee the planning and design of the Monument; (b) choose a suitable area of public land in the National Capital Region for the Monument to be located; and (c) hold public consultations and take into account the recommendations of the public when making any decision under paragraph (a) or (b).
Construction and maintenance of Monument
7. (1) The Minister shall be responsible for the construction and maintenance of the Monument.
Fundraising campaign
(2) The Council shall spearhead a fundraising campaign to cover the cost of constructing the Monument.
Historic Sites and Monuments Board of Canada
8. (1) The Historic Sites and Monuments Board of Canada may assist the Council in the performance of its functions under this Act.
Contribution of funds
(2) Nothing shall prevent the Minister from contributing funds for the cost of planning, designing, constructing, installing and maintaining the Monument. TIMELINE
Three years
9. The Monument shall be completed not later than three years after the day on which sufficient funds, as determined by the Minister, have been raised under subsection 7(2). ANNUAL REPORT
Report
10. The Council shall submit an annual report to the Minister and the appropriate Committee of the House on its activities. The first report shall be submitted within 15 months after the day on which the Council is established under section 4.
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National Holoca TRANSFER OF PROPERTY
Property of National Capital Commission
11. (1) Once the Monument has been installed it becomes the property of the National Capital Commission.
Transfer of funds
(2) Once the Monument has become the property of the National Capital Commission, the Council shall transfer to the National Capital Commission any funds remaining from its fundraising campaign.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 17 An Act to provide for the resumption and continuation of postal services
ASSENTED TO 26th JUNE, 2011 BILL C-6
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to provide for the resumption and continuation of postal services”.
SUMMARY This enactment provides for the resumption and continuation of postal services and imposes a final offer selection process to resolve matters remaining in dispute between the parties.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO PROVIDE FOR THE RESUMPTION AND CONTINUATION OF POSTAL SERVICES SHORT TITLE 1.
Restoring Mail Delivery for Canadians Act
INTERPRETATION 2.
Definitions POSTAL SERVICES
3. Resumption or continuation of postal services
4. Prohibitions
5. Obligations EXTENSION OF COLLECTIVE AGREEMENT
6. Extension of collective agreement
7. Strikes and lockouts prohibited FINAL OFFER SELECTION
8. Appointment of arbitrator
9. Powers and duties
10. Obligation to provide final offer
11. Arbitrator’s duties
12. Proceedings prohibited
13. New collective agreement not precluded NEW COLLECTIVE AGREEMENT
14. New collective agreement
15. Salaries
16. Amendments
17. Costs
COSTS
ENFORCEMENT 18.
Individuals
19. No imprisonment
i 20.
Recovery of fines
21. Presumption
22. Coming into force
COMING INTO FORCE
60 ELIZABETH II —————— CHAPTER 17 An Act to provide for the resumption and continuation of postal services [Assented to 26th June, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Restoring Mail Delivery for Canadians Act. INTERPRETATION
Definitions
2. (1) The following definitions apply in this Act.
“arbitrator” « arbitre »
“arbitrator” means the arbitrator appointed under section 8.
“collective agreement” « convention collective »
“collective agreement” means the collective agreement between the employer and the union that expired on January 31, 2011.
“employee” « employé »
“employer” « employeur »
“Minister” « ministre »
“union” « syndicat » Words and expressions
“employee” means a person employed by the employer and bound by the collective agreement. “employer” means the Canada Post Corporation. “Minister” means the Minister of Labour. “union” means the Canadian Union of Postal Workers. (2) Unless otherwise provided, words and expressions used in this Act have the same meaning as in Part I of the Canada Labour Code.
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Restoring Mail Deli POSTAL SERVICES
Resumption or continuation of postal services
3. On the coming into force of this Act, (a) the employer must resume without delay, or continue, as the case may be, postal services; and (b) every employee must, when so required, resume without delay, or continue, as the case may be, the duties of the employee’s employment.
Prohibitions
4. It is prohibited for the employer and for any officer or representative of the employer to (a) in any manner impede any employee from complying with paragraph 3(b); or (b) discharge or in any other manner discipline, or authorize or direct the discharge or discipline of, any employee by reason of the employee having been on strike before the coming into force of this Act.
Obligations
5. The union and each officer and representative of the union must (a) without delay on the coming into force of this Act, give notice to the employees that, by reason of that coming into force, postal services are to be resumed or continued, as the case may be, and that the employees, when so required, are to resume without delay, or continue, as the case may be, the duties of their employment; (b) take all reasonable steps to ensure that employees comply with paragraph 3(b); and (c) refrain from any conduct that may encourage employees not to comply with paragraph 3(b). EXTENSION OF COLLECTIVE AGREEMENT
Extension of collective agreement
6. (1) The term of the collective agreement is extended to include the period beginning on February 1, 2011 and ending on the day on which a new collective agreement between the employer and the union comes into effect.
Collective agreement binding for extended term
(2) Despite anything in the collective agreement or in Part I of the Canada Labour Code, the collective agreement, as extended by sub2011
Rétablissement de la livraison section (1), is effective and binding on the parties to it for the period for which it is extended. However, that Part applies in respect of the collective agreement, as extended, as if that period were the term of the collective agreement.
Strikes and lockouts prohibited
7. During the term of the collective agreement, as extended by subsection 6(1), it is prohibited (a) for the employer and for any officer or representative of the employer to declare or cause a lockout against the union; (b) for the union and for any officer or representative of the union to declare or authorize a strike against the employer; and (c) for an employee to participate in a strike against the employer. FINAL OFFER SELECTION
Appointment of arbitrator
8. The Minister must appoint as arbitrator for final offer selection a person that the Minister considers appropriate.
Powers and duties
9. The arbitrator has, with any modifications that the circumstances require, all the powers and duties of an arbitrator under paragraphs 60(1)(a), (a.2), (a.3) and (a.4) and section 61 of the Canada Labour Code.
Obligation to provide final offer
10. (1) Within the time and in the manner that the arbitrator may specify, the employer and the union must each submit to the arbitrator (a) a list of the matters on which the employer and the union were in agreement as of a date specified by the arbitrator, other than salaries and the term of the new collective agreement, and proposed contractual language that would give effect to those matters; (b) a list of the matters remaining in dispute on that date, other than salaries and the term of the new collective agreement; and (c) a final offer in respect of the matters referred to in paragraph (b).
Contractual language
(2) The final offer must be submitted with proposed contractual language that can be incorporated into the new collective agreement.
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Arbitrator’s duties
11. (1) Subject to section 13, within 90 days after being appointed, or within any longer period that may be specified by the Minister, the arbitrator must
Restoring Mail Deli
(a) determine the matters on which the employer and the union were in agreement as of the date specified for the purposes of paragraph 10(1)(a); (b) determine the matters remaining in dispute on that date; (c) select, in order to resolve the matters remaining in dispute, either the final offer submitted by the employer or the final offer submitted by the union; and (d) make a decision in respect of the resolution of the matters referred to in this subsection and forward a copy of the decision to the Minister, the employer and the union. Guiding principle
(2) In making the selection of a final offer, the arbitrator is to be guided by the need for terms and conditions of employment that are consistent with those in comparable postal industries and that will provide the necessary degree of flexibility to ensure the short- and long-term economic viability and competitiveness of the Canada Post Corporation, maintain the health and safety of its workers and ensure the sustainability of its pension plan, taking into account (a) that the solvency ratio of the pension plan must not decline as a direct result of the new collective agreement; and (b) that the Canada Post Corporation must, without recourse to undue increases in postal rates, operate efficiently, improve productivity and meet acceptable standards of service.
If no final offer submitted
(3) If either the employer or the union fails to provide the arbitrator with a final offer in accordance with paragraph 10(1)(c), the arbitrator must select the final offer provided by the other party.
Contractual language
(4) The arbitrator’s decision must be drafted in a manner that constitutes a new collective agreement between the employer and the union and, to the extent that it is possible, incorporate
Rétablissement de la livraison the contractual language that is referred to in paragraph 10(1)(a) and that is in the final offer selected by the arbitrator.
Proceedings prohibited
12. No order is to be made, no process is to be entered into and no proceeding is to be taken in court (a) to question the appointment of the arbitrator; or (b) to review, prohibit or restrain any proceeding or decision of the arbitrator.
New collective agreement not precluded
13. (1) Subject to subsections (2) and (3), nothing in this Act precludes the employer and the union from entering into a new collective agreement at any time before the arbitrator makes a decision and, if they do so, the arbitrator’s duties under this Act cease as of the day on which the new collective agreement is entered into.
Term
(2) If the term of the new collective agreement is not identical to the term provided for in subsection 14(1), the term of the new collective agreement is deemed to be as provided for in that subsection.
Salaries
(3) If a salary calculated in accordance with or determined under the new collective agreement is not identical to the result of the increases referred to in section 15, the new collective agreement is deemed to provide for the salary being increased as provided for in that section. NEW COLLECTIVE AGREEMENT
New collective agreement
14. (1) Subject to section 15 and despite anything in Part I of the Canada Labour Code, the arbitrator’s decision constitutes a new collective agreement between the employer and the union that is effective beginning on the day on which it is made and that binds the parties until January 31, 2015. However, that Part applies in respect of the new collective agreement as if it had been entered into under that Part.
Coming into effect of provisions
(2) The new collective agreement may provide that any of its provisions are effective and binding on a day that is before or after the day on which the new collective agreement becomes effective and binding.
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Salaries
15. The new collective agreement is deemed to provide for the following increases to salaries:
Restoring Mail Deli
(a) effective February 1, 2011, salaries in effect as of January 31, 2011 are increased by 1.75%; (b) effective February 1, 2012, salaries in effect as of January 31, 2012 are increased by 1.5%; (c) effective February 1, 2013, salaries in effect as of January 31, 2013 are increased by 2%; and (d) effective February 1, 2014, salaries in effect as of January 31, 2014 are increased by 2%. Amendments
16. Nothing in this Act is to be construed so as to limit or restrict the rights of the parties to agree to amend any provision of the new collective agreement, other than its term as provided for in subsection 14(1) or the salary increases referred to in section 15, and to give effect to the amendment. COSTS
Costs
17. All costs incurred by Her Majesty in right of Canada relating to the appointment of the arbitrator and the performance of the arbitrator’s duties under this Act are debts due to Her Majesty in right of Canada and may be recovered as such, in equal parts from the employer and the union, in any court of competent jurisdiction. ENFORCEMENT
Individuals
18. (1) An individual who contravenes any provision of this Act is guilty of an offence punishable on summary conviction and is liable, for each day or part of a day during which the offence continues, to a fine of (a) not more than $50,000 if the individual was acting in the capacity of an officer or representative of the employer or the union when the offence was committed; or (b) not more than $1,000 in any other case.
Rétablissement de la livraison
Employer or union
(2) If the employer or the union contravenes any provision of this Act, it is guilty of an offence punishable on summary conviction and is liable, for each day or part of a day during which the offence continues, to a fine of not more than $100,000.
No imprisonment
19. Despite subsection 787(2) of the Criminal Code, no term of imprisonment is to be imposed in default of payment of a fine that is imposed under section 18.
Recovery of fines
20. If a person is convicted of an offence under section 18 and the fine that is imposed is not paid when required, the prosecutor may, by filing the conviction, enter as a judgment the amount of the fine and costs, if any, in a superior court of the province in which the trial was held, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against the person in that court in civil proceedings.
Presumption
21. For the purposes of this Act, the union is deemed to be a person. COMING INTO FORCE
Coming into force
22. This Act comes into force on the expiry of the twenty-fourth hour after the time at which it is assented to.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 16 An Act to amend the Criminal Code (mega-trials)
ASSENTED TO 26th JUNE, 2011 BILL C-2
SUMMARY This enactment amends the Criminal Code to (a) allow for the appointment of a judge as a case management judge; (b) define the role and the powers of a case management judge; (c) streamline the use of direct indictments preferred under section 577; (d) allow for delayed severance orders; (e) improve the protection of the identity of jurors; (f) increase the maximum number of jurors who can hear the evidence on the merits; and (g) provide that, in the case of a mistrial, certain decisions made during the trial are binding on the parties in any new trial.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
60 ELIZABETH II —————— CHAPTER 16 An Act to amend the Criminal Code (megatrials) [Assented to 26th June, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
R.S., c. C-46
1. This Act may be cited as the Fair and Efficient Criminal Trials Act. CRIMINAL CODE 2. (1) Section 523 of the Criminal Code is amended by adding the following after subsection (1.1):
When direct indictment is preferred charging same offence
(1.2) When an accused, in respect of an offence with which the accused is charged, has not been taken into custody or is being detained or has been released from custody under or by virtue of any provision of this Part and after the order for interim release or detention has been made, or the appearance notice, promise to appear, summons, undertaking or recognizance has been issued, given or entered into, and an indictment is preferred under section 577 charging the same offence or an included offence, the order for interim release or detention of the accused and the appearance notice, promise to appear, summons, undertaking or recognizance, if any, applies in respect of the indictment.
R.S., c. 27 (1st Supp.), s. 89(4)
(2) The portion of subsection 523(2) of the Act before paragraph (a) is replaced by the following:
2 Order vacating previous order for release or detention
2002, c. 13, s. 27
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(2) Despite subsections (1) to (1.2),
3. Paragraphs 536.3(a) and (b) of the French version of the Act are replaced by the following: a) les points sur lesquels la partie faisant la demande veut que des témoignages soient présentés dans le cadre de l’enquête; b) le nom des témoins que la partie faisant la demande veut entendre à l’enquête. 4. The Act is amended by adding the following after section 551: PART XVIII.1 CASE MANAGEMENT JUDGE
Appointment
551.1 (1) On application by the prosecutor or the accused or on his or her own motion, the Chief Justice or the Chief Judge of the court before which a trial is to be or is being held or the judge that the Chief Justice or the Chief Judge designates may, if he or she is of the opinion that it is necessary for the proper administration of justice, appoint a judge as the case management judge for that trial at any time before the jury selection, if the trial is before a judge and jury, or before the stage at which the evidence on the merits is presented, if the trial is being heard by a judge without a jury or a provincial court judge.
Conference or hearing
(2) The Chief Justice or the Chief Judge or his or her designate may order that a conference between the prosecutor and the accused or counsel for the accused or a hearing be held for the purpose of deciding if it is necessary for the proper administration of justice to proceed with the appointment.
Timing of application or appointment
(3) In the case of a trial for an indictable offence, other than a trial before a provincial court judge, the application or appointment may only be made after the prosecution prefers the indictment.
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Same judge
(4) The appointment of a judge as the case management judge does not prevent him or her from becoming the judge who hears the evidence on the merits.
Role
551.2 The case management judge shall assist in promoting a fair and efficient trial, including by ensuring that the evidence on the merits is presented, to the extent possible, without interruption.
Powers before evidence on merits presented
551.3 (1) In performing his or her duties before the stage of the presentation of the evidence on the merits, the case management judge, as a trial judge, may exercise the powers that a trial judge has before that stage, including (a) assisting the parties to identify the witnesses to be heard, taking into account the witnesses’ needs and circumstances; (b) encouraging the parties to make admissions and reach agreements; (c) encouraging the parties to consider any other matters that would promote a fair and efficient trial; (d) establishing schedules and imposing deadlines on the parties; (e) hearing guilty pleas and imposing sentences; (f) assisting the parties to identify the issues that are to be dealt with at the stage at which the evidence on the merits is presented; and (g) subject to section 551.7, adjudicating any issues that can be decided before that stage, including those related to (i) the disclosure of evidence, (ii) the admissibility of evidence, (iii) the Canadian Charter of Rights and Freedoms, (iv) expert witnesses, (v) the severance of counts, and (vi) the separation of trials on one or more counts when there is more than one accused.
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Hearing
(2) The case management judge shall order that a hearing be held for the purpose of exercising the power referred to in paragraph (1)(g).
Power exercised at trial
(3) When the case management judge exercises the power referred to in paragraph (1)(g), he or she is doing so at trial.
Decision binding
(4) A decision that results from the exercise of the power referred to in paragraph (1)(g) is binding on the parties for the remainder of the trial — even if the judge who hears the evidence on the merits is not the same as the case management judge — unless the court is satisfied that it would not be in the interests of justice because, among other considerations, fresh evidence has been adduced.
Information relevant to presentation of evidence on merits to be part of court record
551.4 (1) When the case management judge is of the opinion that the measures to promote a fair and efficient trial that can be taken before the stage of the presentation of the evidence on the merits have been taken — including adjudicating the issues that can be decided — he or she shall ensure that the court record includes information that, in his or her opinion, may be relevant at the stage of the presentation of the evidence on the merits, including
Criminal Code
(a) the names of the witnesses to be heard that have been identified by the parties; (b) any admissions made and agreements reached by the parties; (c) the estimated time required to conclude the trial; (d) any orders and decisions; and (e) any issues identified by the parties that are to be dealt with at the stage of the presentation of the evidence on the merits. Exception
(2) This section does not apply to a case management judge who also hears the evidence on the merits.
Trial continuous
551.5 Even if the judge who hears the evidence on the merits is not the same as the case management judge, the trial of an accused shall proceed continuously, subject to adjournment by the court.
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Issues referred to case management judge
551.6 (1) During the presentation of the evidence on the merits, the case management judge shall adjudicate any issue referred to him or her by the judge hearing the evidence on the merits.
Powers at stage of presentation of evidence on merits
(2) For the purposes of adjudicating an issue, the case management judge may exercise the powers of a trial judge.
Decision whether to hold joint hearing
551.7 (1) If an issue referred to in any of subparagraphs 551.3(1)(g)(i) to (iii) is to be adjudicated in related trials that are to be or are being held in the same province before a court of the same jurisdiction, the Chief Justice or the Chief Judge of that court or his or her designate may, on application by the prosecutor or the accused or on his or her own motion, determine if it is in the interests of justice, including ensuring consistent decisions, to adjudicate that issue at a joint hearing for some or all of those trials.
Considerations
(2) To make the determination, the Chief Justice or the Chief Judge or his or her designate (a) shall take into account, among other considerations, the degree to which the evidence relating to the issue is similar in the related trials; and (b) may order that a conference between the prosecutor and the accused or counsel for the accused or a hearing be held.
Order for joint hearing
(3) If the Chief Justice or the Chief Judge or his or her designate determines that it is in the interests of justice to adjudicate the issue at a joint hearing for some or all of the related trials, he or she shall issue an order (a) declaring that a joint hearing be held to adjudicate the issue in the related trials that he or she specifies; (b) naming the parties who are to appear at the hearing; (c) appointing a judge to adjudicate the issue; and
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(d) designating the territorial division in which the hearing is to be held, if the trials are being held in different territorial divisions. Limitation — indictable offence
(4) However, the order may only be made in respect of a trial for an indictable offence, other than a trial before a provincial court judge, if the indictment has been preferred.
Order in court record and transmission to parties
(5) The Chief Justice or the Chief Judge or his or her designate shall cause a copy of the order to be included in the court record of each of the trials specified in the order and to be provided to each of the parties named in it.
Transmission of court record
(6) If one of the specified trials is being held in a territorial division other than the one in which the joint hearing will be held, the officer in that territorial division who has custody of the indictment or information and the writings relating to the trial shall, when he or she receives the order, transmit the indictment or information and the writings without delay to the clerk of the court before which the joint hearing is to be held.
Order to appear at joint hearing
(7) The judge appointed under the order shall require the parties who are named in it to appear at the joint hearing.
Removal of prisoner
(8) The order made under subsection (2) or (3) is sufficient warrant, justification and authority to all sheriffs, keepers of prisons and peace officers for an accused’s removal, disposal and reception in accordance with the terms of the order, and the sheriff may appoint and authorize any peace officer to convey the accused to a prison for the territorial division in which the hearing, as the case may be, is to be held.
Powers of judge
(9) The judge appointed under the order may, as a trial judge and for the purpose of adjudicating the issue at the joint hearing, exercise the powers of a trial judge.
Adjudication at trial
(10) When the judge adjudicates the issue, he or she is doing so at trial.
Decision in court records and return of documents
(11) Once the judge has adjudicated the issue, he or she shall cause his or her decision, with reasons, to be included in the court record of each of the related trials in respect of which
Code criminel the joint hearing was held and, in the case of a trial for which an indictment, information or writings were transmitted by an officer under subsection (6), the judge shall have the documents returned to the officer. 5. Section 591 of the Act is amended by adding the following after subsection (4):
Delayed enforcement
(4.1) The court may make an order under subsection (3) that takes effect either at a specified later date or on the occurrence of a specified event if, taking into account, among other considerations, the need to ensure consistent decisions, it is satisfied that it is in the interests of justice to do so.
Decisions binding on parties
(4.2) Unless the court is satisfied that it would not be in the interests of justice, the decisions relating to the disclosure or admissibility of evidence or the Canadian Charter of Rights and Freedoms that are made before any order issued under subsection (3) takes effect continue to bind the parties if the decisions are made — or could have been made — before the stage at which the evidence on the merits is presented.
R.S., c. 27 (1st Supp.), s. 123(1)
6. Subsection 601(1) of the Act is replaced by the following:
Amending defective indictment or count
601. (1) An objection to an indictment preferred under this Part or to a count in an indictment, for a defect apparent on its face, shall be taken by motion to quash the indictment or count before the accused enters a plea, and, after the accused has entered a plea, only by leave of the court before which the proceedings take place. The court before which an objection is taken under this section may, if it considers it necessary, order the indictment or count to be amended to cure the defect.
7. (1) Section 631 of the Act is amended by adding the following after subsection (2.1): Additional jurors
(2.2) If the judge considers it advisable in the interests of justice, he or she may order that 13 or 14 jurors, instead of 12, be sworn in
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accordance with this Part before the clerk of the court draws out the cards under subsection (3) or (3.1). 2001, c. 32, s. 82(4)
(2) Subsections 631(3) and (3.1) of the Act are replaced by the following:
Cards to be drawn by clerk of court
(3) If the array of jurors is not challenged or the array of jurors is challenged but the judge does not direct a new panel to be returned, the clerk of the court shall, in open court, draw out one after another the cards referred to in subsection (1), call out the number on each card as it is drawn and confirm with the person who responds that he or she is the person whose name appears on the card drawn, until the number of persons who have answered is, in the opinion of the judge, sufficient to provide a full jury and any alternate jurors ordered by the judge after allowing for orders to excuse, challenges and directions to stand by.
Exception
(3.1) The court, or a judge of the court, before which the jury trial is to be held may, if the court or judge is satisfied that it is necessary for the proper administration of justice, order the clerk of the court to call out the name and the number on each card.
2001, c. 32, s. 82(4)
(3) Subsection 631(5) of the Act is replaced by the following:
Drawing additional cards if necessary
(5) If the number of persons who answer under subsection (3) or (3.1) is not sufficient to provide a full jury and the number of alternate jurors ordered by the judge, the clerk of the court shall proceed in accordance with subsections (3), (3.1) and (4) until 12 jurors — or 13 or 14 jurors, as the case may be, if the judge makes an order under subsection (2.2) — and any alternate jurors are sworn.
2005, c. 32, s. 20
(4) Subsection 631(6) of the Act is replaced by the following:
2011 Ban on publication, limitation to access or use of information
Code criminel (6) On application by the prosecutor or on its own motion, the court or judge before which a jury trial is to be held may, if the court or judge is satisfied that such an order is necessary for the proper administration of justice, make an order (a) directing that the identity of a juror or any information that could disclose their identity shall not be published in any document or broadcast or transmitted in any way; or (b) limiting access to or the use of that information. 8. Section 634 of the Act is amended by adding the following after subsection (2):
If 13 or 14 jurors
(2.01) If the judge orders under subsection 631(2.2) that 13 or 14 jurors be sworn in accordance with this Part, the total number of peremptory challenges that the prosecutor and the accused are each entitled to is increased by one in the case of 13 jurors or two in the case of 14 jurors.
2008, c. 18, s. 26
9. Subsection 640(2.2) of the Act is replaced by the following:
Exclusion order
(2.2) If an order is made under subsection (2.1), two unsworn jurors, who are then exempt from the order, or two persons present who are appointed by the court for that purpose, shall be sworn to determine whether the ground of challenge is true. Those persons so appointed shall exercise their duties until 12 jurors — or 13 or 14 jurors, as the case may be, if the judge makes an order under subsection 631(2.2) — and any alternate jurors are sworn.
2001, c. 32, s. 41; 2002, c. 13, s. 55
10. Section 641 of the Act is replaced by the following:
Calling persons who have stood by
641. (1) If a full jury and any alternate jurors have not been sworn and no cards remain to be drawn, the persons who have been directed to stand by shall be called again in the order in which their cards were drawn and shall be sworn, unless excused by the judge or challenged by the accused or the prosecutor.
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Other persons becoming available
(2) If, before a person is sworn as a juror under subsection (1), other persons in the panel become available, the prosecutor may require the cards of those persons to be put into and drawn from the box in accordance with section 631, and those persons shall be challenged, directed to stand by, excused or sworn, as the case may be, before the persons who were originally directed to stand by are called again.
2002, c. 13, s. 57
11. Subsection 642.1(1) of the Act is replaced by the following:
Substitution of alternate jurors
642.1 (1) Alternate jurors shall attend at the commencement of the presentation of the evidence on the merits and, if there is not a full jury present, shall replace any absent juror, in the order in which their cards were drawn under subsection 631(3).
2002, c. 13, s. 58
12. Subsection 643(1) of the Act is replaced by the following:
Who shall be the jury
643. (1) The 12, 13 or 14 jurors who are sworn in accordance with this Part and present at the commencement of the presentation of the evidence on the merits shall be the jury to hear the evidence on the merits.
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13. The Act is amended by adding the following after section 652: Trying of issues of indictment by jury
652.1 (1) After the charge to the jury, the jury shall retire to try the issues of the indictment.
Reduction of number of jurors to 12
(2) However, if there are more than 12 jurors remaining, the judge shall identify the 12 jurors who are to retire to consider the verdict by having the number of each juror written on a card that is of equal size, by causing the cards to be placed together in a box that is to be thoroughly shaken together and by drawing one card if 13 jurors remain or two cards if 14 jurors remain. The judge shall then discharge any juror whose number is drawn. 14. The Act is amended by adding the following after section 653:
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Mistrial — rulings binding at new trial
653.1 In the case of a mistrial, unless the court is satisfied that it would not be in the interests of justice, rulings relating to the disclosure or admissibility of evidence or the Canadian Charter of Rights and Freedoms that were made during the trial are binding on the parties in any new trial if the rulings are made — or could have been made — before the stage at which the evidence on the merits is presented.
1994, c. 44, s. 65
15. Subsections 669.2(3) and (4) of the Act are replaced by the following:
If no adjudication made
(3) Subject to subsections (4) and (5), if the trial was commenced but no adjudication was made or verdict rendered, the judge, provincial court judge, justice or other person before whom the proceedings are continued shall, without further election by an accused, commence the trial again as if no evidence on the merits had been taken.
If no adjudication made — jury trials
(4) If a trial that is before a court composed of a judge and a jury was commenced but no adjudication was made or verdict rendered, the judge before whom the proceedings are continued may, without further election by an accused, continue the trial or commence the trial again as if no evidence on the merits had been taken.
1991, c. 43, s. 7
16. Section 795 of the Act is replaced by the following:
Application of Parts XVI, XVIII, XVIII.1, XX and XX.1
795. The provisions of Parts XVI and XVIII with respect to compelling the appearance of an accused before a justice, and the provisions of Parts XVIII.1, XX and XX.1, in so far as they are not inconsistent with this Part, apply, with any necessary modifications, to proceedings under this Part. COMING INTO FORCE
Order in council
17. (1) Sections 1 to 6, subsections 7(2) and (4) and sections 10, 11 and 14 to 16 come into force on a day to be fixed by order of the Governor in Council.
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Order in council
(2) Subsections 7(1) and (3) and sections 8, 9, 12 and 13 come into force on a day to be fixed by order of the Governor in Council.
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Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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Third Session, Fortieth Parliament, 59-60 Elizabeth II, 2010-2011
STATUTES OF CANADA 2011
CHAPTER 14 An Act to amend the Controlled Drugs and Substances Act (methamphetamine and ecstasy)
ASSENTED TO 25th MARCH, 2011 BILL C-475
SUMMARY This enactment amends the Controlled Drugs and Substances Act to prohibit a person from possessing, producing, selling or importing anything knowing it will be used to produce or traffic in methamphetamine or ecstasy.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
59-60 ELIZABETH II —————— CHAPTER 14 An Act to amend the Controlled Drugs and Substances Act (methamphetamine and ecstasy) [Assented to 25th March, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1996, c. 19
CONTROLLED DRUGS AND SUBSTANCES ACT 1. The Controlled Drugs and Substances Act is amended by adding the following after section 7:
Possession, etc., for use in production of or trafficking in substance
7.1 (1) No person shall possess, produce, sell or import anything knowing that it will be used to produce or traffic in a substance referred to in item 18 of Schedule I or subitem 1(9) of Schedule III.
Punishment
(2) Every person who contravenes subsection (1) is guilty of an indictable offence and liable to imprisonment for a term of not more than ten years less a day. COORDINATING AMENDMENT
Bill C-15
2. If Bill C-15, introduced in the 2nd session of the 40th Parliament and entitled An Act to amend the Controlled Drugs and Substances Act and to make related and consequential amendments to other Acts, receives royal assent, then, on the first day on which sections 6 and 7 of that Act and section 1 of this Act are all in force,
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Controlled Drugs and Substances
subsection 7.1(1) of the Controlled Drugs and Substances Act is replaced by the following: Possession, etc., for use in production of or trafficking in substance
7.1 (1) No person shall possess, produce, sell or import anything knowing that it will be used to produce or traffic in a substance referred to in item 18 of Schedule I or subitem 19(8) of Schedule I.
COMING INTO FORCE Coming into force
3. Section 1 comes into force 90 days after the day on which this Act receives royal assent.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-first Parliament, 60 Elizabeth II, 2011
STATUTES OF CANADA 2011
CHAPTER 15 An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011
ASSENTED TO 26th JUNE, 2011 BILL C-3
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011”.
SUMMARY Part 1 of this enactment implements income tax measures and related measures proposed in the 2011 budget, and income tax measures referred to in that budget that were previously announced. In particular, it (a) amends the Income Tax Act and related legislation to allow beneficiaries of Registered Disability Savings Plans who have shortened life expectancies to withdraw more of their plan savings by permitting annual withdrawals without triggering the 10-year repayment rule, subject to specified limits and certain conditions; and (b) amends the Income Tax Act to ensure that individuals have the legal authority in all circumstances to appeal a determination concerning their eligibility for the disability tax credit.
Part 2 amends the Excise Tax Act to introduce a 100% rebate of the goods and services tax and the harmonized sales tax paid by the Royal Canadian Legion on acquisitions of Remembrance Day poppies and wreaths. Part 2 also amends the Excise Act, 2001 and the Excise Tax Act to allow the sharing of information obtained under these statutes with countries or jurisdictions with which Canada has entered into a tax information exchange agreement.
Part 3 amends the Old Age Security Act to allow an amount to be added to the amount of benefits payable to certain low-income beneficiaries. Part 4 authorizes payments to be made out of the Consolidated Revenue Fund for various purposes. Part 5 amends the Auditor General Act to repeal a provision that provides for mandatory retirement. Part 6 amends the Canada Student Financial Assistance Act to change the rules concerning interest paid by part-time students. Part 7 enacts the Protection of Residential Mortgage or Hypothecary Insurance Act, which is designed to support the efficient functioning of the housing finance market and the stability of the financial system in Canada by authorizing the Minister of Finance to provide protection in respect of certain mortgage or hypothecary insurance contracts. It also makes consequential
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
amendments to the National Housing Act and the Office of the Superintendent of Financial Institutions Act and repeals Part 9 of the Budget Implementation Act, 2006. Part 8 amends the Federal-Provincial Fiscal Arrangements Act to authorize additional payments to certain provinces in respect of major transfers. Part 9 amends the Insurance Companies Act to prohibit a federal mutual company from distributing its property or other benefits to policyholders and shareholders, until the Minister of Finance has approved a conversion proposal made in accordance with the regulations. Part 10 amends the Assessment of Financial Institutions Regulations, 2001 to modify the assessment of financial institutions and validates amounts assessed after May 31, 2001. Part 11 amends the Financial Administration Act to permit departments to enter into agreements respecting the provision of internal support services. It also authorizes the transfer of money when a power, duty or function or the control or supervision of a portion of the federal public administration, is transferred under section 2 or 3 of the Public Service Rearrangement and Transfer of Duties Act. Part 12 amends the Canada Shipping Act, 2001 to allow the Governor in Council to make regulations exempting vessels, and authorizing the Minister of Transport to temporarily exempt vessels, from the registration requirements in Part 2 of that Act. This Part also amends the Act to allow for the registration of a group of vessels as a fleet in the small vessel register, under a single certificate of registry and single official number.
TABLE OF PROVISIONS
AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE 2011 BUDGET AS UPDATED ON JUNE 6, 2011
SHORT TITLE 1.
Supporting Vulnerable Seniors and Strengthening Canada’s Economy Act PART 1
AMENDMENTS TO THE INCOME TAX ACT, A RELATED ACT AND A RELATED REGULATION 2–3.
Income Tax Act
4–6.
Canada Disability Savings Act
7–8.
Canada Disability Savings Regulations PART 2
MEASURES RELATING TO EXCISE DUTIES AND SALES AND EXCISE TAXES 9.
Excise Act, 2001
10–12.
Excise Tax Act PART 3 OLD AGE SECURITY ACT
13–14.
Amendments PART 4 PAYMENTS
15. Genome Canada
16. Canadian Youth Business Foundation PART 5 AUDITOR GENERAL ACT
17. Amendment PART 6 CANADA STUDENT FINANCIAL ASSISTANCE ACT
18. Amendments to the Act
19. Coming into Force
i PART 7 MORTGAGE OR HYPOTHECARY INSURANCE 20.
Enactment of Protection of Residential Mortgage or Hypothecary Insurance Act
AN ACT TO AUTHORIZE, IN CERTAIN CIRCUMSTANCES, THE MAKING OF PAYMENTS OR THE PURCHASE OF REPLACEMENT INSURANCE BY HER MAJESTY IN RESPECT OF CERTAIN TYPES OF MORTGAGE OR HYPOTHECARY INSURANCE PROVIDED BY AN INSURANCE COMPANY IN RESPECT OF WHICH A WINDING-UP ORDER IS MADE AND TO TERMINATE CERTAIN AGREEMENTS RELATING TO MORTGAGE OR HYPOTHECARY INSURANCE SHORT TITLE 1.
Protection of Residential Mortgage or Hypothecary Insurance Act
2. Definitions
3. Purposes
INTERPRETATION
PURPOSES
APPROVED MORTGAGE INSURERS 4.
Designation
5. Suspension of designation
6. Cancellation of designation
7. Company never designated
8. Adequacy of capital
9. Fees for risk exposure
10. Designation of qualified mortgage lenders
11. Insurance restricted
12. Subsidiaries
13. Conditions and undertakings — business with affiliates, etc.
14. Prohibited policies — affiliates, etc.
15. Obligation to retain information, books and records
MORTGAGE OR HYPOTHECARY INSURANCE PROTECTION 16.
Minister’s obligations
17. Minister’s discretion
18. Ineligible mortgage loan
19. Pre-existing contracts
20. Subrogation
ii 21.
Subrogation — subsection 16(2)
22. Calculation of amount — event has occurred
23. Replacement insurance
24. Satisfaction of future claims
25. Affiliates, etc.
26. Time of payment — subsection 16(2)
27. Limit
28. Allocation of limit
29. Examination
30. Notice to Minister
31. Court order to comply
32. Notice to Minister — section 27
PROTECTED LOAN LIMIT
EXAMINATION AND REPORTING
SANCTIONS 33.
Offence
34. False or misleading information
35. Punishment
36. Liability of officers, directors, etc.
37. Limitation period or prescription
38. Appeal with leave
39. Recovery and application of fines LEGAL PROCEEDINGS
40. No liability REGULATIONS
41. Regulations
42. Ministerial regulations TERMINATION OF AGREEMENTS
43. Definition of “agreement”
44. Agreements are terminated
45. No liability
46. No compensation
47. Obligation to send statement
48. Ownership
21. Consequential Amendment — Budget Implementation Act, 2006
iv 22–24.
Consequential Amendments — National Housing Act
25. Consequential Amendment — Office of the Superintendent of Financial Institutions Act
26. Coming into Force PART 8
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 27–29.
Amendments PART 9 INSURANCE COMPANIES ACT
30–31.
Amendments PART 10 ASSESSMENT OF FINANCIAL INSTITUTIONS REGULATIONS, 2001
32. Amendment to the Regulations
33. Validation PART 11 FINANCIAL ADMINISTRATION ACT
34–35. 36.
Amendments to the Act Coming into Force PART 12 CANADA SHIPPING ACT, 2001
37–44. 45.
Amendments to the Act Consequential Amendment to the Coasting Trade Act
60 ELIZABETH II —————— CHAPTER 15 An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 [Assented to 26th June, 2011] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Supporting Vulnerable Seniors and Strengthening Canada’s Economy Act. PART 1 AMENDMENTS TO THE INCOME TAX ACT, A RELATED ACT AND A RELATED REGULATION
R.S., c. 1 (5th Supp.)
INCOME TAX ACT 2. (1) The definition “specified year” in subsection 146.4(1) of the Income Tax Act is replaced by the following:
“specified year” « année déterminée »
“specified year” for a disability savings plan of a beneficiary means the particular calendar year in which a medical doctor licensed to practise under the laws of a province (or of the place where the beneficiary resides) certifies in writing that the beneficiary’s state of health is such that, in the professional opinion of the medical doctor, the beneficiary is not likely to survive more than five years and
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(a) if the plan is a specified disability savings plan, each subsequent calendar year, but does not include any calendar year prior to the calendar year in which the certification is provided to the issuer of the plan; or (b) in any other case, each of the five calendar years following the particular calendar year, but does not include any calendar year prior to the calendar year in which the certification is provided to the issuer of the plan. (2) Section 146.4 of the Act is amended by adding the following after subsection (1): Specified disability savings plan
(1.1) If, in respect of a beneficiary under a registered disability savings plan, a medical doctor licensed to practise under the laws of a province (or of the place where the beneficiary resides) certifies in writing that the beneficiary’s state of health is such that, in the professional opinion of the medical doctor, the beneficiary is not likely to survive more than five years, the holder of the plan elects in prescribed form and provides the election and the medical certification in respect of the beneficiary to the issuer of the plan, and the issuer notifies the specified Minister of the election in a manner and format acceptable to the specified Minister, then the plan becomes a specified disability savings plan at the time the notification is received by the specified Minister.
Ceasing to be a specified disability savings plan
(1.2) A plan ceases to be a specified disability savings plan at the earliest of the following times: (a) the time that the specified Minister receives a notification, in a manner and format acceptable to the specified Minister, from the issuer of the plan that the holder elects that the plan is to cease to be a specified disability savings plan; (b) the time that is immediately before the earliest time in a calendar year when the total disability assistance payments, other than non-taxable portions, made from the plan in the year and while it was a specified disability savings plan exceeds $10,000 (or, in the case
Soutien aux aînés vulnérables et renf of a plan to which paragraph (f) applies, such greater amount as is required to satisfy the condition in that paragraph); (c) the time that is immediately before the time that (i) a contribution is made to the plan, or (ii) an amount described in paragraph (a) or (b) of the definition “contribution” in subsection (1) is paid into the plan; (d) the time that is immediately before the time that (i) the plan is terminated, or (ii) the plan ceases to be a registered disability savings plan as a result of the application of paragraph (10)(a); (e) if lifetime disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan last became a specified disability savings plan, the time immediately following the end of that particular calendar year; and (f) if in a calendar year the plan is a plan to which paragraph (4)(n) applies and the total amount of disability assistance payments made from the plan to the beneficiary in the calendar year is less than the amount determined by the formula set out in paragraph (4)(l) in respect of the plan for the calendar year (or such lesser amount as is supported by the property of the plan), the time immediately following the end of that calendar year.
Waiting period
(1.3) If at any time, a plan has ceased to be a specified disability savings plan because of subsection (1.2), then the holder of the plan may not make an election under subsection (1.1) until 24 months after that time.
Waiver
(1.4) The Minister may waive the application of subsections (1.2) or (1.3) if it is just and equitable to do so. (3) Subsections (1) and (2) apply to the 2011 and subsequent taxation years, except that
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(a) no election may be made under subsection 146.4(1.1) of the Act, as enacted by subsection (2), before this Act receives royal assent; and (b) for a specified disability savings plan in respect of which the required medical certification is obtained before 2012, paragraph 146.4(1.2)(b) of the Act, as enacted by subsection (2), is, for 2012, to be read as follows: (b) the time that is immediately before the earliest time in a calendar year when the total disability assistance payments, other than non-taxable portions, made from the plan and while it was a specified disability savings plan exceeds $20,000 (or, in the case of a plan to which paragraph (f) applies, such greater amount as is required to satisfy the condition in that paragraph); 3. (1) Section 152 of the Act is amended by adding the following after subsection (1): Determination of disability tax credit eligibility
(1.01) The Minister shall, if an individual requests by prescribed form, determine with all due dispatch whether an amount is deductible, or would if this Act were read without reference to paragraph 118.3(1)(c) be deductible, under section 118.3 in computing the individual’s tax payable under this Part for a taxation year and send a notice of the determination to the individual. (2) The portion of subsection 152(1.2) of the Act before paragraph (b) is replaced by the following:
Provisions applicable
(1.2) Paragraphs 56(1)(l) and 60(o), this Division and Division J, as they relate to an assessment or a reassessment and to assessing or reassessing tax, apply, with any modifications that the circumstances require, to a determination or redetermination under subsection (1.01) and to a determination or redetermination of an amount under this Division or an amount deemed under section 122.61 to be an overpayment on account of a taxpayer’s liability under this Part, except that
Soutien aux aînés vulnérables et renf (a) subsections (1) and (2) do not apply to determinations made under subsections (1.01), (1.1) and (1.11);
(3) Subject to subsection (4), subsections (1) and (2) apply to taxation years that end after 2009 in respect of forms filed with the Minister of National Revenue after the day on which this Act is assented to (referred to as the “application day” in this section). (4) If an individual, on or before the application day, has filed for a taxation year that ends after 2007 and before 2012 the certificate described in paragraph 118.3(1)(a.2) or (a.3) of the Act and, for that year, the Minister of National Revenue has issued a notice that no tax is payable, then (a) in respect of the individual, the reference in subsection (3) to “2009” is to be read as a reference to “2007”; (b) the Minister is deemed to have issued a notice of determination to the individual on the later of the application day or the actual day the notice is issued; and (c) subparagraph 165(1)(a)(ii) of the Act shall in respect of the determination be read as follows: (ii) the day that is 180 days after the day that the Minister is deemed to have issued a notice of determination; and
2007, c. 35, s. 136
CANADA DISABILITY SAVINGS ACT
2010, c. 25, s. 166
4. Paragraph 2(2)(b) of the Canada Disability Savings Act is replaced by the following: (b) the expressions “contribution”, “designated provincial program”, “DTC-eligible individual”, “holder”, “issuer”, “registered
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Supporting Vulnerable Seniors and
disability savings plan”, “specified year” and “specified disability savings plan” have the same meanings as in section 146.4 of that Act; and 2010, c. 25, s. 167(1)
5. The portion of subsection 6(2.2) of the Act before paragraph (a) is replaced by the following:
Allocation of contribution
(2.2) The Minister may allocate a contribution made to the beneficiary’s registered disability savings plan in a year after 2010, in parts — to the year in which it is actually made and to each of the previous 10 years that is after 2007 and in which the plan was not a specified disability savings plan (other than a year in which the plan became a specified disability savings plan) — in the following order: 6. Section 8 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the plan is not a specified disability savings plan, in the case of a Canada Disability Savings Grant, at the time the contribution to the plan is made and, in the case of a Canada Disability Savings Bond, immediately before the payment is made.
SOR/2008-186
Soutien aux aînés vulnérables et renf
CANADA DISABILITY SAVINGS REGULATIONS 7. The definition “assistance holdback amount” in section 1 of the Canada Disability Savings Regulations is replaced by the following: “assistance holdback amount” means, at a particular time, (a) in the case of an RDSP that is, at the particular time, a specified disability savings plan, nil; and (b) in any other case, the total amount of bonds and grants paid into an RDSP within the 10-year period before the particular time, less any amount of bond or grant paid in that 10-year period that has been repaid to the Minister. (montant de retenue) 8. Section 5 of the Regulations is amended by adding the following after subsection (2): (3) Despite subsections (1) and (2), if the beneficiary of an RDSP that is a specified disability savings plan dies or ceases to be a DTC-eligible individual, the issuer of the RDSP shall repay to the Minister, within the period set out in the issuer agreement, any portion of an amount paid into the RDSP as a grant or bond within the 10-year period preceding the time of the death or cessation that remains in the RDSP at that time.
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MEASURES RELATING TO EXCISE DUTIES AND SALES AND EXCISE TAXES 2002, c. 22
EXCISE ACT, 2001
2007, c. 18, s. 67(4)
9. The definition “listed international agreement” in section 2 of the Excise Act, 2001 is replaced by the following:
“listed international agreement” « accord international désigné »
“listed international agreement” means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada; or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction.
R.S., c. E-15 2007, c. 18, s. 64
“listed international agreement” « accord international désigné »
EXCISE TAX ACT 10. The definition “listed international agreement” in subsection 2(1) of the Excise Tax Act is replaced by the following: “listed international agreement” means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada, or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction;
2007, c. 18, s. 2(6)
“listed international agreement” « accord international désigné »
11. The definition “listed international agreement” in subsection 123(1) of the Act is replaced by the following: “listed international agreement” means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended
Soutien aux aînés vulnérables et renf from time to time by a protocol, or other international instrument, as ratified by Canada, or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction; 12. (1) The Act is amended by adding the following after section 259.1:
Definitions
259.2 (1) The following definitions apply in this section.
“claim period” « période de demande »
“claim period” has the same meaning as in subsection 259(1).
“Legion entity” « entité de la Légion »
“Legion entity” means the Dominion Command or any provincial command or branch of the Royal Canadian Legion.
Rebate for poppies and wreaths
(2) If a Legion entity acquires, imports or brings into a participating province property that is a poppy or wreath, the Minister shall, subject to subsection (3), pay a rebate to the Legion entity equal to the amount of tax that becomes payable, or is paid without having become payable, by the Legion entity during a claim period of the Legion entity in respect of the acquisition, importation or bringing in.
Application for rebate
(3) A rebate shall not be paid under subsection (2) in respect of tax that becomes payable, or is paid without having become payable, by a Legion entity during a claim period of the Legion entity unless the Legion entity files an application for the rebate within four years after the last day of the claim period.
Limitation
(4) A Legion entity must not make more than one application for rebates under this section for any claim period of the Legion entity. (2) Subsection (1) applies in respect of tax that becomes payable, or is paid without having become payable, after 2009. (3) If, in the absence of this subsection, an application for a rebate under subsection 259.2(2) of the Act, as enacted by subsection (1), in respect of tax would have to be filed by
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a Legion entity before the day that is four years after the day on which this Act receives royal assent in order for the rebate to be paid to the Legion entity, the reference in subsection 259.2(3) of the Act, as enacted by subsection (1), to “last day of the claim period” is to be read as a reference to “day on which the Act enacting this section receives royal assent”.
PART 3 OLD AGE SECURITY ACT
R.S., c. O-9
13. The Old Age Security Act is amended by adding the following after section 12: Additional amount — paragraph 12(1)(a)
12.1 (1) The amount that may be added to the amount of the supplement that may be paid under section 12 to a pensioner referred to in paragraph 12(1)(a) for any month in a payment quarter beginning after June 30, 2011 is the amount determined by the formula A × B – C/4 where A is $50; B is the pensioner’s special qualifying factor for the month; and C is (a) in the case of a pensioner who has no spouse or common-law partner, 1/12 of the pensioner’s income for the base calendar year in excess of $2,000 rounded, if it is not a multiple of four dollars, to the next lower multiple of four dollars, and (b) in the case of a pensioner who, on the day immediately before the current payment period, had a spouse or commonlaw partner to whom no benefit may be paid for any month in the current payment period, 1/24 of the aggregate of the income of the pensioner and his or her spouse or common-law partner for the base calendar year in excess of $4,000
Soutien aux aînés vulnérables et renf rounded, if it is not a multiple of four dollars, to the next lower multiple of four dollars.
Additional amount — paragraph 12(1)(b)
(2) The amount that may be added to the amount of the supplement that may be paid under section 12 to a pensioner referred to in paragraph 12(1)(b) for any month in a payment quarter beginning after June 30, 2011 is the amount determined by the formula A × B – C/4 where A is (a) in the case of a pensioner referred to in subparagraph 12(1)(b)(i), $50, and (b) in the case of a pensioner referred to in subparagraph 12(1)(b)(ii), $35; B is the pensioner’s special qualifying factor for the month; and C is 1/24 of the aggregate of the income of the pensioner and his or her spouse or commonlaw partner for the base calendar year in excess of $4,000 rounded, if it is not a multiple of four dollars, to the next lower multiple of four dollars.
Indexation
(3) For the purpose of calculating the amount payable under subsection (1) or (2) for any month in a payment quarter beginning after September 30, 2011, the amount to be determined for A in that subsection is the amount obtained by multiplying (a) the amount determined for A for any month in the three-month period immediately before that payment quarter by (b) the ratio that the Consumer Price Index for the first adjustment quarter that relates to that payment quarter bears to the Consumer Price Index for the second adjustment quarter that relates to that payment quarter.
No decrease
(4) Despite subsection (3), the amount determined for A for any month in a payment quarter shall not be less than the amount
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determined for A for any month in the threemonth period immediately before that payment quarter. Effect of reduction in Consumer Price Index
(5) If, in relation to any payment quarter, the Consumer Price Index for the first adjustment quarter is lower than the Consumer Price Index for the second adjustment quarter, (a) no adjustment to the amount determined for A shall be made under subsection (3) in respect of that payment quarter; and (b) no adjustment to the amount determined for A shall be made under subsection (3) in respect of any subsequent payment quarter until, in relation to a subsequent payment quarter, the Consumer Price Index for the first adjustment quarter that relates to that subsequent payment quarter is higher than the Consumer Price Index for the second adjustment quarter that relates to the payment quarter referred to in paragraph (a), in which case the second adjustment quarter that relates to the payment quarter referred to in that paragraph is deemed to be the second adjustment quarter that relates to that subsequent payment quarter. 14. The Act is amended by adding the following after section 22:
Additional amount — subsection 22(2)
22.1 (1) The amount that may be added to the amount of the supplement that may be paid to a pensioner referred to in subsection 22(2) for any month in a payment quarter beginning after June 30, 2011 is the amount determined by the formula A × B – C/4 where A is $35; B is the pensioner’s special qualifying factor for the month; and C is 1/24 of the aggregate of the income of the pensioner and his or her spouse or commonlaw partner for the base calendar year in excess of $4,000 rounded, if it is not a multiple of four dollars, to the next lower multiple of four dollars.
2011 Additional amount — subsection 22(3)
Soutien aux aînés vulnérables et renf (2) The amount that may be added to the amount of the allowance that may be paid to a spouse or common-law partner referred to in subsection 22(3) for any month in a payment quarter beginning after June 30, 2011 is the amount determined by the formula A × B – C/4 where A is $35; B is the special qualifying factor for the spouse or common-law partner for the month; and C is 1/24 of the aggregate of the income of the pensioner and his or her spouse or commonlaw partner for the base calendar year in excess of $4,000 rounded, if it is not a multiple of four dollars, to the next lower multiple of four dollars.
Additional amount — subsection 22(4)
(3) The amount that may be added to the amount of the allowance that may be paid to a survivor referred to in subsection 22(4) for any month in a payment quarter beginning after June 30, 2011 is the amount determined by the formula A × B – C/4 where A is $50; B is the survivor’s special qualifying factor for the month; and C is 1/12 of the survivor’s income for the base calendar year in excess of $2,000 rounded, if it is not a multiple of four dollars, to the next lower multiple of four dollars.
Indexation
(4) For the purpose of calculating the amount payable under any of subsections (1) to (3) for any month in a payment quarter beginning after September 30, 2011, the amount to be determined for A in that subsection is the amount obtained by multiplying (a) the amount determined for A for any month in the three-month period immediately before that payment quarter by
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(b) the ratio that the Consumer Price Index for the first adjustment quarter that relates to that payment quarter bears to the Consumer Price Index for the second adjustment quarter that relates to that payment quarter. No decrease
(5) Despite subsection (4), the amount determined for A for any month in a payment quarter shall not be less than the amount determined for A for any month in the threemonth period immediately before that payment quarter.
Effect of reduction in Consumer Price Index
(6) If, in relation to any payment quarter, the Consumer Price Index for the first adjustment quarter is lower than the Consumer Price Index for the second adjustment quarter, (a) no adjustment to the amount determined for A shall be made under subsection (4) in respect of that payment quarter; and (b) no adjustment to the amount determined for A shall be made under subsection (4) in respect of any subsequent payment quarter until, in relation to a subsequent payment quarter, the Consumer Price Index for the first adjustment quarter that relates to that subsequent payment quarter is higher than the Consumer Price Index for the second adjustment quarter that relates to the payment quarter referred to in paragraph (a), in which case the second adjustment quarter that relates to the payment quarter referred to in that paragraph is deemed to be the second adjustment quarter that relates to that subsequent payment quarter. PART 4 PAYMENTS GENOME CANADA
Maximum payment of $65,000,000
15. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum of not more than $65,000,000 to Genome Canada for its use.
Soutien aux aînés vulnérables et renf CANADIAN YOUTH BUSINESS FOUNDATION
Maximum payment of $20,000,000
16. There may be paid out of the Consolidated Revenue Fund for the fiscal years 2011-12 and 2012-13, on the requisition of the Minister of Industry, a sum of not more than $20,000,000 to the Canadian Youth Business Foundation for its use. PART 5
R.S., c. A-17 2006, c. 9, s. 110(1)
AUDITOR GENERAL ACT 17. Subsection 3(2) of the Auditor General Act is repealed. PART 6
1994, c. 28
CANADA STUDENT FINANCIAL ASSISTANCE ACT AMENDMENTS TO THE ACT
2008, c. 28, par. 110(b)
18. (1) Subsection 7(1) of the Canada Student Financial Assistance Act is replaced by the following:
Interest-free period
7. (1) Subject to the regulations, no interest is payable by a borrower on a student loan prescribed by regulations made under paragraph 15(1)(j) in respect of any period of studies during which the borrower is a full-time or parttime student, or in respect of any subsequent period ending on (a) in the case of a student loan that is made to a full-time student, the last day of the month in which the borrower ceases to be a full-time student; and (b) in the case of a student loan that is made to a part-time student, the last day of the month in which the borrower ceases to be a student, whether a part-time or full-time student. (2) Subsection 7(2) of the French version of the Act is replaced by the following:
Frais
(2) Aucuns frais afférents aux prêts d’études ne peuvent être imposés à l’emprunteur pour la période d’études ou toute période ultérieure visées au paragraphe (1).
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Order in council
19. Section 18 comes into force on a day to be fixed by order of the Governor in Council. PART 7 MORTGAGE OR HYPOTHECARY INSURANCE ENACTMENT OF PROTECTION OF RESIDENTIAL MORTGAGE OR HYPOTHECARY INSURANCE ACT
Enactment
20. The Protection of Residential Mortgage or Hypothecary Insurance Act is enacted as follows: An Act to authorize, in certain circumstances, the making of payments or the purchase of replacement insurance by Her Majesty in respect of certain types of mortgage or hypothecary insurance provided by an insurance company in respect of which a winding-up order is made and to terminate certain agreements relating to mortgage or hypothecary insurance SHORT TITLE
Short title
1. This Act may be cited as the Protection of Residential Mortgage or Hypothecary Insurance Act. INTERPRETATION
Definitions
“approved mortgage insurer” « assureur hypothécaire agréé »
“company” « société »
“court” « tribunal »
2. The following definitions apply in this Act. “approved mortgage insurer” means a mortgage insurer that is designated under section 4.
“company” means the Canada Guaranty Mortgage Insurance Company, the Genworth Financial Mortgage Insurance Company Canada, the PMI Mortgage Insurance Company Canada or any successor to any of those companies. “court” means (a) in Ontario, the Superior Court of Justice; (b) in Quebec, the Superior Court of the province;
Soutien aux aînés vulnérables et renf (c) in Nova Scotia and British Columbia, the Supreme Court of the province; (d) in New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench for the province; (e) in Prince Edward Island and Newfoundland and Labrador, the trial division of the Supreme Court of the province; and (f) in Yukon and the Northwest Territories, the Supreme Court of the territory, and in Nunavut, the Nunavut Court of Justice.
“eligible mortgage loan” « prêt hypothécaire admissible »
“eligible mortgage loan” means a mortgage or hypothecary loan that meets the criteria established by regulations made under subsection 42(1).
“Her Majesty” « Sa Majesté »
“Her Majesty” means Her Majesty in right of Canada.
“liquidator” « liquidateur »
“Minister” « ministre »
“mortgage insurer” « assureur hypothécaire »
“policy” « police »
“prescribed” Version anglaise seulement
“qualified mortgage lender” « prêteur hypothécaire qualifié »
“liquidator” means a liquidator appointed under the Winding-up and Restructuring Act or a similar official appointed under any other Act of Parliament relating to insolvency or bankruptcy. “Minister” means the Minister of Finance. “mortgage insurer” means a corporation referred to in subsection 13(1) of the Insurance Companies Act and that is approved by the Superintendent to sell mortgage or hypothecary insurance in Canada. “policy” means any written contract of insurance in respect of an eligible mortgage loan, whether contained in one or more documents, entered into by an approved mortgage insurer and a qualified mortgage lender that has been designated as such by the approved mortgage insurer. “prescribed” means prescribed by regulations made under section 41. “qualified mortgage lender” means a mortgage or hypothecary lender that has been designated under section 10.
18 “Superintendent” « surintendant »
“winding-up order” « ordonnance de mise en liquidation »
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“Superintendent” means the Superintendent of Financial Institutions appointed under the Office of the Superintendent of Financial Institutions Act. “winding-up order” means a winding-up order made under the Winding-up and Restructuring Act or a similar order made under any other Act of Parliament relating to insolvency or bankruptcy. PURPOSES
Purposes
3. The purposes of this Act are (a) to authorize the Minister to provide protection in respect of certain mortgage or hypothecary insurance contracts in order to support the efficient functioning of the housing finance market and the stability of the financial system in Canada; and (b) to mitigate the risks arising from the provision of that protection. APPROVED MORTGAGE INSURERS
Designation
4. (1) At the written request of a mortgage insurer, the Minister may, after consulting with the Superintendent, designate the mortgage insurer as an approved mortgage insurer for the purposes of this Act.
Term of designation
(2) The designation or its renewal are in effect for any period that the Minister specifies.
Suspension of designation
5. (1) After consulting with the Superintendent, the Minister may, by notice sent to an approved mortgage insurer, suspend the approved mortgage insurer’s designation if the Minister is of the opinion that the approved mortgage insurer has failed to comply with any provision of this Act or the regulations.
Effective date and length
(2) The notice must set out the effective date and the length of the suspension.
Prohibition
(3) An approved mortgage insurer that has had its designation suspended must not insure any new mortgage or hypothecary loans until the suspension expires or is cancelled by the Minister.
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Obligations during suspension
(4) For as long as the designation of an approved mortgage insurer is suspended, the approved mortgage insurer remains subject to the provisions of this Act and the regulations and must meet any conditions imposed by the Minister and satisfy any undertakings required by him or her.
Cancellation of suspension
(5) The Minister may cancel a suspension if he or she considers it appropriate to do so.
Cancellation of designation
6. (1) After consulting with the Superintendent, the Minister may, by notice sent to an approved mortgage insurer, cancel the approved mortgage insurer’s designation if (a) the Minister is of the opinion that the approved mortgage insurer has failed to comply with any provision of this Act or the regulations; (b) a winding-up order is made in respect of the approved mortgage insurer; (c) the approved mortgage insurer ceases to be a mortgage insurer; or (d) the approved mortgage insurer requests in writing that its designation be cancelled.
Effective date of cancellation
(2) The notice must set out the effective date of the cancellation.
Publication
(3) As soon as feasible after sending the notice, the Minister must cause the name of the approved mortgage insurer whose designation is cancelled and the effective date of the cancellation to be published in the Canada Gazette.
Obligations after cancellation
(4) After the designation of a corporation as an approved mortgage insurer is cancelled and for as long as the Minister has any actual or potential obligations under section 16 in respect of the policies the corporation issued or the contracts of insurance it entered into that could be deemed to be policies under section 19, the corporation remains subject to sections 8 and 15 and the regulations related to those sections, as if it were still an approved mortgage insurer, and it must meet any conditions imposed by the Minister and satisfy any undertakings required by him or her.
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Company never designated
7. (1) For the period referred to in subsection (2), a company that has never been designated as an approved mortgage insurer is subject to sections 8 and 15 and the regulations related to those sections, as if it were an approved mortgage insurer, and must meet any conditions imposed by the Minister and satisfy any undertakings required by him or her.
Period
(2) The period is the length of time that the Minister has any actual or potential obligations under section 16 in respect of the contracts of insurance the company entered into that could be deemed to be policies under section 19.
Adequacy of capital
8. (1) In order to mitigate the risks to Her Majesty that arise from the provision of mortgage or hypothecary insurance protection under this Act, an approved mortgage insurer must, in relation to its business and in addition to the capital it is required to maintain under the Insurance Companies Act, maintain adequate capital.
Adequacy determined by Minister
(2) The adequate level of capital is to be determined by the Minister after considering the advice of the Superintendent.
Fees for risk exposure
9. An approved mortgage insurer must, in accordance with the regulations, pay fees to the Receiver General to compensate Her Majesty for Her exposure to the risks arising from the provision of the mortgage or hypothecary insurance protection under this Act.
Designation of qualified mortgage lenders
10. (1) An approved mortgage insurer may designate as a qualified mortgage lender for the purposes of this Act any mortgage or hypothecary lender that meets prescribed criteria.
Term of designation
(2) The designation or its renewal are in effect for any period that the approved mortgage insurer specifies.
Cancellation of designation
(3) The approved mortgage insurer may, by notice sent to a qualified mortgage lender that it has designated as such, cancel the qualified mortgage lender’s designation.
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Effective date of cancellation
(4) The notice must set out the effective date of the cancellation.
Insurance restricted
11. (1) Except as permitted by the regulations, an approved mortgage insurer must not insure any risk unless the risk is in respect of an eligible mortgage loan made by a qualified mortgage lender that has been designated as such by the approved mortgage insurer.
Reinsurance restricted
(2) Except as permitted by the regulations, an approved mortgage insurer must not cause itself to be reinsured against any risk that it has undertaken under its policies or reinsure any risk that another insurer has undertaken under that insurer’s contracts of insurance.
Subsidiaries
12. (1) An approved mortgage insurer must obtain the Minister’s approval before establishing or acquiring a subsidiary as defined in subsection 2(1) of the Insurance Companies Act.
Conditions and undertakings
(2) An approved mortgage insurer must meet any conditions imposed by the Minister and satisfy any undertakings required by him or her in respect of its business activities with any of its subsidiaries.
Conditions and undertakings — business with affiliates, etc.
13. (1) The Minister may impose conditions on and require undertakings from an approved mortgage insurer in respect of its business activities with a person or entity that is (a) an affiliate, as defined in subsection 2(1) of the Insurance Companies Act, of the approved mortgage insurer; (b) a related party, within the meaning of section 518 of that Act, of the approved mortgage insurer; or (c) in a prescribed relationship with the approved mortgage insurer.
Conditions and undertakings — increased risks
(2) The Minister may also impose conditions on and require undertakings from an approved mortgage insurer if the Minister is of the opinion that the activities of a person or entity referred to in subsection (1) could materially increase the risks to Her Majesty that arise from the provision of mortgage or hypothecary insurance protection under this Act.
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Obligation of approved mortgage insurer
(3) An approved mortgage insurer must meet any conditions imposed on it and satisfy any undertakings required from it under subsection (1) or (2).
Prohibited policies — affiliates, etc.
14. Except as permitted by the regulations, an approved mortgage insurer must not be a party to a policy under which the beneficiary is a person or entity referred to in subsection 13(1).
Obligation to retain information, books and records
15. (1) An approved mortgage insurer must keep and retain books and records and retain information in respect of its business that are relevant for the purposes of this Act or that are prescribed.
Obligation to provide information or copies
(2) At the request of the Minister or the Superintendent, an approved mortgage insurer must, without delay, provide the requester with any information or copies of any books or records that the approved mortgage insurer is required to retain.
Disclosure of information
(3) The Minister and the Superintendent may disclose to each other any information or copies of any books or records received under subsection (2) and may also disclose them to the Governor of the Bank of Canada, the Chairperson of the Canada Deposit Insurance Corporation and the Commissioner of the Financial Consumer Agency of Canada.
Disclosure of conditions and undertakings
(4) The Minister may disclose to the Superintendent any conditions imposed by the Minister and any undertakings required by him or her under this Act.
Public information
(5) An approved mortgage insurer must make available to the public prescribed books, records and information.
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MORTGAGE OR HYPOTHECARY INSURANCE PROTECTION Minister’s obligations
16. (1) Subsections (2) to (4) apply if
Soutien aux aînés vulnérables et renf (a) a winding-up order is made in respect of a corporation that had, before the making of the order, issued a policy to a qualified mortgage lender in respect of an eligible mortgage loan; (b) the policyholder or a beneficiary under the policy has made a claim to the liquidator that is related to the policy; and (c) the liquidator has allowed the claim and determined that it will not be paid in whole.
Event has occurred
(2) If an event that is insured against under the policy has occurred before the conditions set out in subsection (1) are met, the Minister must make a payment out of the Consolidated Revenue Fund to the beneficiary under the policy in an amount equal to the amount calculated in accordance with section 22.
Event has not occurred
(3) If an event that is insured against under the policy has not occurred before the conditions set out in subsection (1) are met, the Minister must elect to either (a) make a payment out of the Consolidated Revenue Fund to an approved mortgage insurer or the Canada Mortgage and Housing Corporation, with the payee’s consent, in an amount sufficient to allow the payee to enter into, with the policyholder, a contract of insurance that replaces the policy in accordance with subsection 23(1), or (b) satisfy, as required by subsection 24(1), future claims arising from the occurrence, if any, of such an event.
Other election
(4) If the Minister makes an election under paragraph (3)(a), no further election is to be made, but the making of an election under paragraph (3)(b) does not preclude the making of an election under paragraph (3)(a).
Minister’s discretion
17. (1) Subsections (2) and (3) apply if a winding-up order is made in respect of a corporation that had, before the making of the order, issued a policy to a qualified mortgage lender in respect of an eligible mortgage loan.
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Event has occurred
(2) If an event that is insured against under the policy has occurred before the condition set out in subsection (1) is met, the Minister may make a payment referred to in subsection 16(2).
Event has not occurred
(3) If an event that is insured against under the policy has not occurred before the condition set out in subsection (1) is met, the Minister may make a payment referred to in paragraph 16(3)(a) or satisfy future claims referred to in paragraph 16(3)(b).
Ineligible mortgage loan
18. A contract of insurance entered into by an approved mortgage insurer and a qualified mortgage lender — that has been designated as such by the approved mortgage insurer — in respect of a mortgage or hypothecary loan that is not an eligible mortgage loan is deemed, for the purposes of sections 16, 17 and 20 to 25 to be a policy in respect of an eligible mortgage loan if the Minister is satisfied that the approved mortgage insurer and the qualified mortgage lender believed the loan to be an eligible mortgage loan and that the ineligibility of the loan was not due to negligence or bad faith by either of them.
Pre-existing contracts
19. If a winding-up order is made in respect of a company, a contract of insurance that the company entered into before the coming into force of this Act is deemed, for the purposes of sections 16, 17 and 20 to 25 to be a policy issued to a qualified mortgage lender in respect of an eligible mortgage loan if Her Majesty would have been bound to make a payment in respect of the contract of insurance had section 44 not come into force.
Subrogation
20. If the Minister is obligated, or decides under section 17, to make a payment referred to in subsection 16(2) or paragraph 16(3)(a) or satisfy future claims in accordance with paragraph 16(3)(b) in respect of a policy, Her Majesty is subrogated to all the rights the corporation had under the policy immediately before the making of the winding-up order.
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2011 Subrogation — subsection 16(2)
Soutien aux aînés vulnérables et renf 21. (1) If the Minister is obligated, or decides under section 17, to make a payment referred to in subsection 16(2) in respect of a policy, Her Majesty is subrograted, once the payment is made, to (a) the rights that the policyholder or the beneficiary under the policy has to make a claim related to the policy; (b) a right to any proceeds payable in respect of the policy as a result of the making of the winding-up order; and (c) the lender’s rights under the loan covered by the policy.
Subrogation — subsection 16(3)
(2) If the Minister is obligated, or decides under section 17, to make a payment referred to in paragraph 16(3)(a) or satisfy future claims in accordance with paragraph 16(3)(b) in respect of a policy, Her Majesty is subrogated to (a) the rights that the policyholder has to make a claim related to the policy; and (b) a right to any proceeds paid or payable in respect of the policy as a result of the making of the winding-up order.
Subrogation — subsection 24(1)
(3) If the Minister makes a payment under subsection 24(1) in respect of a policy, Her Majesty is subrogated to the lender’s rights under the loan covered by the policy.
Calculation of amount — event has occurred
22. The amount for the purpose of subsection 16(2) is the amount determined by the formula A–B–C where A is the total of the amounts payable to the beneficiary under the policy immediately before the winding-up order is made; B is the amount of any proceeds the beneficiary has received in respect of the policy since the making of the winding-up order; and C is 10% of the original principal amount of the first eligible mortgage loan in respect of which the premium for the insurance was paid.
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Replacement insurance
23. (1) The insurance referred to in paragraph 16(3)(a) must be sufficient to cover the amount of benefits determined by the formula
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A–B where A is the amount of benefits payable under the replaced policy; and B is 10% of the original principal amount of the first eligible mortgage loan in respect of which the premium for the original insurance was paid. No liability — replaced policy
(2) If the Minister makes a payment referred to in paragraph 16(3)(a), the Minister is not liable to make any other payment under this Act in respect of the replaced policy.
Protection for replacement insurance contracts
(3) If the payment is made to an approved mortgage insurer, the contract of insurance entered into as a result of the payment is a policy for the purposes of this Act.
Regulations — replacement policy payments
(4) Despite the formulas set out in section 22 and subsections 23(1) and 24(1), the Governor in Council may make regulations prescribing the manner of calculating the amount of any payment referred to in subsection 16(2), paragraph 16(3)(a) or subsection 24(1) in respect of the policy referred to in subsection (3).
Satisfaction of future claims
24. (1) If the Minister is obligated, or decides under section 17, to satisfy future claims in accordance with paragraph 16(3)(b) and a claim is subsequently made to the Minister by reason of the occurrence of an event that was insured against under the policy, the Minister must make a payment out of the Consolidated Revenue Fund to the beneficiary under the policy in an amount equal to the amount determined by the formula A–B where
Soutien aux aînés vulnérables et renf A is the total of the amounts that would have been payable to the beneficiary under the policy; and B is 10% of the original principal amount of the first eligible mortgage loan in respect of which the premium for the insurance was paid.
Conditions
(2) The Minister is not obligated to pay the amount determined in accordance with the formula unless he or she is satisfied that the beneficiary would have been entitled to a payment under the policy and that the policyholder has discharged its obligations under the policy and the obligations it would have had under the policy had the winding-up order not been made.
Affiliates, etc.
25. A payment referred to in subsection 16(2), paragraph 16(3)(a) or subsection 24(1) must not be made in respect of a policy if the corporation in respect of which the winding-up order was made was, immediately before that order was made, a party to the policy in contravention of section 14.
Time of payment — subsection 16(2)
26. (1) A payment required to be made under subsection 16(2) must be made before the expiry of two years or of any other prescribed period beginning on the day on which the conditions referred to in paragraphs 16(1)(a) to (c) have been met.
Time of payment — subsection 24(1)
(2) A payment required to be made under subsection 24(1) must be made before the expiry of two years or of any other prescribed period beginning on the day on which the Minister is satisfied that the conditions referred to in subsection 24(2) have been met. PROTECTED LOAN LIMIT
Limit
27. The aggregate outstanding principal amount of the following loans must not at any time exceed $300,000,000,000 or any other amount that is authorized for the purposes of this section under an appropriation Act: (a) all mortgage or hypothecary loans that are insured by corporations that are or were approved mortgage insurers; and
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(b) all mortgage or hypothecary loans that are insured under contracts of insurance that could be deemed to be policies under section 19 and that are entered into by companies that have never been designated as approved mortgage insurers. Allocation of limit
28. (1) The Minister may, by notice in writing, at any time allocate any portion of the amount applicable under section 27 to any approved mortgage insurer in order to support the efficient functioning of the housing finance market and the stability of the financial system in Canada and to mitigate the risks to Her Majesty that arise from the provision of mortgage or hypothecary insurance protection under this Act.
Prohibition
(2) An approved mortgage insurer to whom an amount is allocated must not insure any new mortgage or hypothecary loans if doing so would cause the outstanding principal amount of all mortgage or hypothecary loans that are insured by it to exceed that allocated amount. EXAMINATION AND REPORTING
Examination
29. The Superintendent must, from time to time, make or cause to be made any examination and inquiry into the business and affairs of a corporation that the Superintendent considers to be necessary or expedient to determine whether the corporation is complying with sections 5 to 8, 10 to 15 and 28 and the regulations related to those sections and may, after the conclusion of each examination and inquiry, report on it to the Minister.
Notice to Minister
30. (1) If a corporation is not, or is not likely to remain, in compliance with any of sections 5 to 8, 10 to 15 and 28 or the regulations related to those sections, the Superintendent must notify the Minister.
Notice to management and board of directors
(2) If a corporation is not, or is not likely to remain, in compliance with any of sections 5 to 8, 10 to 15 and 28 or the regulations related to those sections, the Superintendent must notify the management or board of directors of the corporation.
Court order to comply
31. If a corporation is not in compliance with a provision of this Act or the regulations, the Minister may apply to a court for an order
Soutien aux aînés vulnérables et renf directing the corporation to comply with the provision. On such an application the court may make the order and any other order that it thinks fit.
Notice to Minister — section 27
32. The Superintendent must, from time to time but at least once in each calendar year, notify the Minister of the aggregate outstanding principal amount referred to in section 27. SANCTIONS
Offence
33. Every corporation that, without reasonable cause, contravenes any provision of this Act or the regulations is guilty of an offence.
False or misleading information
34. Every person who knowingly provides false or misleading information in relation to any matter relating to a provision of this Act or the regulations is guilty of an offence.
Punishment
35. (1) Every person who is guilty of an offence under this Act is liable to (a) on conviction on indictment, a fine of not more than $5,000,000; or (b) on summary conviction, a fine of not more than $500,000.
Order to comply
(2) If a corporation has been convicted of an offence under this Act, the court may, in addition to any punishment it may otherwise impose, order it to comply with the provisions of this Act and the regulations.
Additional fine
(3) If a corporation has been convicted of an offence under this Act, the court may, if it is satisfied that as a result of the commission of the offence the corporation acquired any monetary benefits, order the corporation to pay, despite the maximum amount of any fine that may otherwise be imposed under this Act, an additional fine in an amount equal to three times the court’s estimation of the amount of those monetary benefits.
Liability of officers, directors, etc.
36. If a corporation commits an offence under this Act, any of its officers, directors, agents or mandataries who directed, authorized,
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assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable, whether or not the corporation has been prosecuted or convicted, to (a) on conviction on indictment, a fine of not more than $1,000,000 or imprisonment for a term of not more than five years, or both; or (b) on summary conviction, a fine of not more than $100,000 or imprisonment for a term of not more than one year, or both.
Limitation period or prescription
37. (1) Proceedings by way of summary conviction in respect of an offence under this Act may be commenced at any time within, but not later than, two years after the day on which the subject matter of the proceedings became known to the Minister.
Certificate of Minister
(2) A document appearing to have been issued by the Minister certifying the day on which the subject matter of any proceedings became known to the Minister is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and is, in the absence of evidence to the contrary, proof of the matter asserted in it.
Appeal with leave
38. An appeal lies to the court of appeal of a province from any order made under this Act by a court of that province, only with leave of the court of appeal in accordance with the rules applicable to that court.
Recovery and application of fines
39. All fines payable under this Act are recoverable and enforceable, with costs, at the suit of Her Majesty, instituted by the Attorney General of Canada, and, when recovered, belong to Her Majesty. LEGAL PROCEEDINGS
No liability
40. No action lies against Her Majesty, the Minister, the Superintendent or any employee or agent of Her Majesty for anything done or omitted to be done in good faith in the exercise or performance of any powers, duties or functions that under this Act are intended or authorized to be exercised or performed.
Soutien aux aînés vulnérables et renf REGULATIONS
Regulations
41. The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including regulations (a) imposing conditions on an approved mortgage insurer in order to mitigate the risks to Her Majesty that arise from the provision of mortgage or hypothecary insurance protection under this Act; (b) respecting the payment of fees under section 9, including the amount of those fees or the manner of calculating them; (c) respecting the designation, by approved mortgage insurers, of mortgage or hypothecary lenders as qualified mortgage lenders; (d) prescribing the exceptions to each of the requirements under section 11; (e) prescribing the exceptions to each of the prohibitions under section 14; (f) prescribing, for the purposes of subsection 15(1), the manner in which books and records are to be kept and retained and the manner in which information is to be retained; (g) prescribing, for the purposes of subsection 15(5), the manner in which the books, records and information are to be made available to the public; and (h) prescribing anything that is required or authorized by this Act to be prescribed.
Ministerial regulations
42. (1) The Minister may, after consulting with the Governor of the Bank of Canada and the Superintendent, make regulations establishing criteria that a mortgage or hypothecary loan must meet in order for it to be an eligible mortgage loan.
Ministerial regulations — agreements and undertakings
(2) The Minister may make regulations specifying, for the purposes of paragraph 43(k), agreements entered into by Her Majesty and a company in respect of mortgage or hypothecary insurance, and undertakings given by a company under an agreement as defined in section 43.
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Coming into force
(3) A regulation made under this section comes into force on the day on which it is published in the Canada Gazette or on any later day that is specified in the regulation unless the regulation provides otherwise and it gives effect to a budgetary or other public announcement, in which case the regulation must not come into force before the day on which the announcement was made.
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TERMINATION OF AGREEMENTS Definition of “agreement”
43. In sections 44 to 48, “agreement” means (a) the agreement entered into by Her Majesty and The Mortgage Insurance Company of Canada that was made on January 1, 1991 and subsequently assigned to GE Capital Mortgage Insurance Company (Canada); (b) the Management Agreement entered into by Her Majesty, The Mortgage Insurance Company of Canada, Royal Bank Investment Management Inc., and Royal Trust Corporation of Canada that was made on November 1, 1991; (c) the agreement entered into by Her Majesty and AIG United Guaranty Mortgage Insurance Company Canada that was made on November 21, 2006; (d) the Custody and Security Agreement entered into by Her Majesty, AIG United Guaranty Mortgage Insurance Company Canada and RBC Dexia Investor Services Trust that was made on November 21, 2006; (e) the Management Agreement entered into by Her Majesty, AIG United Guaranty Mortgage Insurance Company Canada and RBC Dominion Securities Inc. that was made on November 21, 2006; (f) the agreement entered into by Her Majesty and PMI Mortgage Insurance Company Canada that was made on July 12, 2007; (g) the Custody and Security Agreement entered into by Her Majesty, PMI Mortgage Insurance Company Canada and Citibank Canada that was made on July 12, 2007;
Soutien aux aînés vulnérables et renf (h) the Management Agreement entered into by Her Majesty, PMI Mortgage Insurance Company Canada and TD Asset Management Inc. that was made on July 12, 2007; (i) the Management Agreement entered into by Her Majesty, Canada Guaranty Mortgage Insurance Company and Phillips, Hager & North Investment Management Ltd. that was made on May 5, 2010; (j) any reinsurance agreement to which Her Majesty and a company or a predecessor to a company are parties; (k) any agreement or undertaking specified in regulations made under subsection 42(2); or (l) any amendment to an agreement referred to in any of paragraphs (a) to (k).
Agreements are terminated
44. The agreements are terminated and all obligations and liabilities arising out of the agreements and all rights acquired under them are extinguished.
No liability
45. No action or other proceeding, including any action or proceeding in restitution, or for damages of any kind, that is based on or is in relation to any agreement, lies or may be instituted by anyone against Her Majesty or any minister or any employee or agent of Her Majesty, or any person engaged to provide advice or services to Her Majesty in relation to any agreement, for anything done or omitted to be done or for anything purported to have been done or omitted to be done, in the exercise or performance of their powers, duties and functions.
No compensation
46. No one is entitled to any compensation from Her Majesty in connection with the coming into force of section 44.
Obligation to send statement
47. (1) Within 30 days after the day on which this Act comes into force or any longer period that the Minister allows, each company must send to the Minister a written statement indicating, as of the time immediately before this Act comes into force, the following amounts:
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(a) the amount of cash on deposit in any custodial account, trust account, guarantee fund or similar account or fund established under an agreement in respect of the company; and (b) the current market value of all securities held in those accounts or funds. Audit of statement
(2) The Minister may cause the statement to be audited.
Ownership
48. For greater certainty, the cash on deposit in, and the securities held in, any custodial account, trust account, guarantee fund or similar account or fund established under an agreement in respect of a company belong to the company on the coming into force of this Act.
CONSEQUENTIAL AMENDMENTS 2006, c. 4
Budget Implementation Act, 2006
2006, c. 4, s. 198; 2008, c. 28, s. 148
21. Part 9 of the Budget Implementation Act, 2006 is repealed.
R.S., c. N-11
National Housing Act 22. Section 5 of the National Housing Act is amended by adding the following after subsection (5):
Regulations
(6) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations respecting the designation of approved lenders, including regulations establishing criteria that a person must meet in order to be so designated. 23. The Act is amended by adding the following after section 8:
Regulations — Minister of Finance
8.1 (1) The Minister of Finance may, after consulting the Governor of the Bank of Canada and the Superintendent of Financial Institutions appointed under the Office of the Superintendent of Financial Institutions Act, make regulations respecting classes of housing loans and criteria to be met by loans in each of those classes in order for the Corporation to be able to provide insurance against risks relating to those loans.
Soutien aux aînés vulnérables et renf
Coming into force
(2) A regulation made under this section comes into force on the day on which it is published in the Canada Gazette or on any later day that is specified in the regulation unless the regulation provides otherwise and it gives effect to a budgetary or other public announcement, in which case the regulation must not come into force before the day on which the announcement was made.
Fees for risk exposure
8.2 The Minister of Finance may fix a fee to be paid by the Corporation to the Receiver General to compensate Her Majesty for Her exposure to the risks covered by Her agent the Corporation arising from the insurance relating to housing loans. That Minister shall notify the Corporation in writing of the fee. 24. The Act is amended by adding the following after section 21:
Obligation to retain information, books and records
21.1 (1) The Corporation shall keep and retain books and records and retain information in respect of its business that are relevant for the purposes of this Part or that are prescribed.
Obligation to provide information or copies
(2) At the request of the Minister of Finance, the Corporation shall, without delay, provide that Minister with any information or copies of any books or records that it is required to retain.
Power to disclose
(3) The Minister of Finance may disclose to the Superintendent of Financial Institutions appointed under the Office of the Superintendent of Financial Institutions Act, the Governor of the Bank of Canada, the Chairperson of the Canada Deposit Insurance Corporation and the Commissioner of the Financial Consumer Agency of Canada any information or copies of any books or records received under subsection (2).
Public information
(4) The Corporation shall make available to the public prescribed books, records and information that are relevant for the purposes of this Part.
Regulations
(5) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations prescribing the manner in which books and records are to be kept and retained, the manner in which information is to
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be retained and the manner in which books, records and information are to be made available to the public. R.S., c. 18 (3rd Supp.), Part 1
Office of the Superintendent of Financial Institutions Act
1997, c. 15, s. 339
25. Subsection 23(1) of the Office of the Superintendent of Financial Institutions Act is replaced by the following:
Superintendent to ascertain expenses
23. (1) The Superintendent shall, before December 31 in each year, ascertain the total amount of expenses incurred during the immediately preceding fiscal year for or in connection with the administration of the Bank Act, the Cooperative Credit Associations Act, the Green Shield Canada Act, the Insurance Companies Act, the Protection of Residential Mortgage or Hypothecary Insurance Act and the Trust and Loan Companies Act. COMING INTO FORCE
Order in council
26. This Part comes into force on a day to be fixed by order of the Governor in Council. PART 8
R.S., c. F-8; 1995, c. 17, s. 45(1)
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 27. Section 3.12 of the Federal-Provincial Fiscal Arrangements Act is renumbered as subsection 3.12(1) and is amended by adding the following:
Additional fiscal equalization payment — 2011-2012 fiscal year
(2) An additional fiscal equalization payment may be paid for the fiscal year beginning on April 1, 2011 equal to, (a) for Quebec, $368,932,000; (b) for Nova Scotia, $157,591,000; (c) for New Brunswick, $149,776,000; and (d) for Manitoba, $275,808,000. 28. The Act is amended by adding the following after section 3.97:
Soutien aux aînés vulnérables et renf PART I.01 OTHER PAYMENTS
Payments — Ontario and Prince Edward Island
3.98 (1) There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister, the following sums for the fiscal year beginning April 1, 2011: (a) to Ontario, $150,365,000; and (b) to Prince Edward Island, $1,089,000.
Recovery
(2) If the Minister has made a payment to a province under subsection (1), he or she shall reduce, by an amount equal to 1/10 of that payment, the fiscal equalization payments to that province for each of the fiscal years in the period beginning on April 1, 2012 and ending on March 31, 2022. If, for one of those fiscal years, it is not possible to reduce the fiscal equalization payment by that entire amount, he or she may recover the amount remaining as a debt due to Her Majesty in right of Canada out of any sum of money that may be due or payable by Her Majesty in right of Canada to that province under this Act for that fiscal year.
R.S., c. 11 (3rd Supp.), s. 5(6)(F); 2005, c. 7, s. 2(6)
29. Subsection 6(6) of the Act is replaced by the following:
Exception
(6) Despite subsection (4), for the purposes of determining the amount under subsection (1) for a fiscal year, the payment under section 3.12 and the additional cash payment under section 24.703 are not included in the province’s nonnatural resource revenue for the preceding fiscal year. PART 9
1991, c. 47
INSURANCE COMPANIES ACT
1999, c. 1, s. 4
30. The portion of section 236.1 of the Insurance Companies Act before the definition “conversion proposal” is replaced by the following:
Definitions
236.1 The following definitions apply in sections 237 to 237.2. 31. The Act is amended by adding the following after section 237.1:
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Distribution prohibited
237.2 (1) A mutual company shall not take any action or series of actions directed toward the distribution of all or part of its property to its policyholders or shareholders or the provision of any other benefit to its policyholders or shareholders, other than as provided in subsections 237(1) to (1.2), until a conversion proposal has been approved by the Minister under subsection 237(1).
Exception
Supporting Vulnerable Seniors and
(2) Nothing in subsection (1) prevents (a) the directors of the company from declaring a dividend on shares or a policy dividend, bonus or other benefit payable to policyholders in the ordinary course of business; or (b) the company from paying or otherwise satisfying a dividend, bonus or other benefit referred to in paragraph (a).
Non-application
(3) This section does not apply to a company that is insolvent within the meaning of the Winding-up and Restructuring Act. PART 10
SOR/2001-177
ASSESSMENT OF FINANCIAL INSTITUTIONS REGULATIONS, 2001 AMENDMENT TO THE REGULATIONS 32. Paragraph 2(e) of the Assessment of Financial Institutions Regulations, 2001 is replaced by the following: (e) the aggregate of (i) the total amount of net premiums received in Canada during the immediately preceding calendar year by each company, society and provincial company to which the Insurance Companies Act applies, (ii) an amount equal to 25 per cent of net premiums received outside Canada during the immediately preceding calendar year by each company, society and provincial company to which the Insurance Companies Act applies, and (iii) in the case of a life company or a society, an amount equal to 25 per cent of net premiums received outside Canada during the immediately preceding calendar
Soutien aux aînés vulnérables et renf year by each of its subsidiaries that is engaged in the business of insurance outside Canada; and VALIDATION 33. Every amount assessed under subsection 23(3) of the Office of the Superintendent of Financial Institutions Act, after May 31, 2001, against a life company or a society is valid to the same extent as it would have been were it assessed after the coming into force of section 32. PART 11
R.S., c. F-11
FINANCIAL ADMINISTRATION ACT AMENDMENTS TO THE ACT 34. The Financial Administration Act is amended by adding the following after section 29.1:
Internal support services
29.2 (1) A department may provide internal support services to and receive internal support services from one or more other departments, and the provision of those services may be through collaboration among departments.
Written agreement
(2) Any department providing internal support services to another department must enter into an agreement in writing with that department respecting those services.
Exception
(3) Subsection (1) does not authorize a department to provide internal support services if, under an Act of Parliament, order of the Governor in Council or direction of Treasury Board, (a) those services may only be provided by another department or body; (b) departments must obtain those services from another department or body; or (c) it is precluded from doing so.
Definition of “internal support services”
(4) In this section, “internal support services” means administrative activities that support (a) human resources management services;
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(b) financial management services; (c) information management services; (d) information technology services; (e) communications services; (f) real property services; (g) materiel services; (h) acquisition services; or (i) any other administrative service that is designated by order of the Governor in Council.
35. The Act is amended by adding the following after section 31: Credits transferred
31.1 If an order is made under section 2 of the Public Service Rearrangement and Transfer of Duties Act, all of the unexpended money authorized by an Act of Parliament to be paid and applied for the purposes of any power, duty or function or control or supervision of a portion of the federal public administration that is transferred as a result of the operation of sections 2 and 3 of that Act is deemed to have been appropriated for the purposes of the power, duty, function, control or supervision to the department in, or portion of, the federal public administration to which it has been transferred. COMING INTO FORCE
June 1, 2011
36. Section 35 is deemed to have come into force on June 1, 2011. PART 12
2001, ch. 26
CANADA SHIPPING ACT, 2001 AMENDMENTS TO THE ACT 37. The definitions “authorized representative” and “Canadian vessel” in section 2 of the Canada Shipping Act, 2001 are replaced by the following:
2011 “authorized representative” « représentant autorisé »
Soutien aux aînés vulnérables et renf “authorized representative” means (a) in respect of a Canadian vessel, the person referred to in subsection 14(1); (b) in respect of a fleet registered under Part 2, the person referred to in subsection 75.03(5); and (c) in respect of a foreign vessel, the master.
“Canadian vessel” « bâtiment canadien »
“Canadian vessel” means a vessel that is registered or listed under Part 2 (Registration, Listing and Recording) or that is exempted under the regulations from the registration requirement in subsection 46(1).
38. Subsection 43(2) of the Act is replaced by the following: Records
(2) The Register is to contain records of the information and documents specified by the Chief Registrar in respect of a Canadian vessel or a fleet that is registered under this Part, including its description, its official number, the name and address of its owner and, in the case of a vessel that is not registered in the small vessel register, details of all mortgages registered in respect of it. 39. (1) The portion of subsection 46(1) of the Act before paragraph (a) is replaced by the following:
Mandatory registration of vessels
46. (1) Unless it is exempted under the regulations, a vessel must be registered under this Part if it (2) Subsection 46(2) of the Act is replaced by the following:
Owner’s obligation
(2) Every owner of a vessel that is required by subsection (1) to be registered under this Part shall ensure that it is so registered. 40. Section 47 of the Act is amended by adding the following after paragraph (a):
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(a.1) a vessel that is exempted under the regulations from the registration requirement in subsection 46(1) and that is wholly owned by qualified persons; 41. Subsection 58(2) of the French version of the Act is replaced by the following: Avis des modifications
(2) Si un bâtiment canadien est modifié au point de n’être plus conforme à la description qui en est faite au certificat d’immatriculation ou aux détails qui y sont indiqués, le représentant autorisé en avise le registraire en chef au plus tard trente jours après la modification et lui fournit les renseignements et documents utiles. 42. Section 76 of the Act and the heading before it are replaced by the following: FLEETS
Application for fleet
75.01 (1) An applicant may, instead of applying to have vessels individually registered in the small vessel register, apply to register a group of two or more vessels as a fleet in that register.
Form and manner
(2) The application must be made in the form and manner, include the information and be accompanied by the documents specified by the Chief Registrar.
Further evidence
(3) In addition to the specified information and documents, the Chief Registrar may require an applicant to provide evidence, including declarations, that the Chief Registrar considers necessary to establish that the group of vessels may be registered as a fleet.
Registration — fleet
75.02 (1) The Chief Registrar may register a group of two or more vessels as a fleet if he or she is satisfied that (a) all of the vessels are owned by the same owner; (b) each vessel meets the requirements for registration in the small vessel register; and
Soutien aux aînés vulnérables et renf (c) each vessel meets any other requirement — including with respect to a vessel’s dimensions, usage or propulsion — that the Chief Registrar may establish for the vessels of a fleet.
Small vessel register
(2) A fleet that is accepted for registration must be registered in the small vessel register.
Certificate of registry
75.03 (1) The Chief Registrar must issue a certificate of registry in respect of a fleet that he or she registers, and the certificate is valid for the period that he or she specifies.
Information
(2) A certificate of registry in respect of a fleet must contain the information specified by the Chief Registrar, including (a) a description of the fleet; (b) the fleet’s official number; and (c) the name and address of the owner and the authorized representative of the fleet.
Description — number of vessels
(3) In the fleet’s description, the Chief Registrar must specify either the number of vessels that are to be part of the fleet or the minimum and maximum numbers of vessels that can be part of it.
Official number
(4) The fleet’s official number is also the official number of each vessel of that fleet.
Authorized representative of fleet
(5) The authorized representative of a fleet is the authorized representative, as determined under section 14, of the vessels of that fleet.
More than one owner
(6) If subsection 14(3) applies to the vessels of a fleet, the owners must appoint, under that subsection, one of themselves to be the authorized representative of all of the fleet’s vessels.
Acts or omissions of authorized representative binding
(7) The owner of a fleet is bound by the acts or omissions of the authorized representative of the fleet with respect to all matters assigned by this Act to that representative.
Addition or removal of vessels
75.04 Subject to subsection 75.1(2), an owner of a fleet may, after the fleet is registered, add a vessel to the fleet or remove a vessel from it. However, any vessel that is to be added must
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(a) be owned by the same owner as all of the other vessels of the fleet; (b) satisfy the conditions set out in paragraphs 75.02(1)(b) and (c); and (c) fit within the description or particulars set out in the fleet’s certificate of registry. Vessels registered
75.05 (1) Subject to subsection (2), a vessel that is or becomes part of a fleet is considered to be registered under this Part and, for greater certainty, is a Canadian vessel.
No longer registered
(2) Unless it becomes part of another fleet, such a vessel ceases to be registered under this Part if (a) there is a change in its ownership; or (b) it is altered to the extent that it no longer fits within the description or particulars set out in the fleet’s certificate of registry.
Cancellation of individual registration
75.06 The Chief Registrar may cancel the registration of a Canadian vessel if the vessel becomes part of a fleet.
Non-application of provisions
75.07 The following provisions do not apply in respect of a fleet or a vessel of a fleet: (a) subsections 57(2) and (3); (b) section 58; (c) section 60; (d) section 62; (e) subsections 63(1) and (2); (f) section 73.
For greater certainty
75.08 (1) For greater certainty, the following provisions apply in respect of a fleet or a vessel of a fleet: (a) section 56; (b) subsections 57(1) and (4); (c) subsections 63(3) and (4).
Section 59
(2) Section 59 applies in respect of a fleet, except that the reference to “section 58” is to be read as a reference to “section 75.1”.
Soutien aux aînés vulnérables et renf
Marking — validity of fleet’s certificate of registry
75.09 (1) A fleet’s certificate of registry is not valid unless each of the fleet’s vessels has been marked in accordance with subsection 57(1).
Maintenance of markings
(2) The authorized representative of a fleet shall ensure that each of the fleet’s vessels is kept marked.
Notification of changes — name and address
75.1 (1) The authorized representative of a fleet shall notify the Chief Registrar within 30 days after there has been a change in the owner’s or authorized representative’s name or address.
Notification of changes — number of vessels
(2) If the number of vessels in a fleet changes to the extent that the fleet no longer corresponds with its description set out on the certificate of registry, its authorized representative shall, within 30 days after the change in number, notify the Chief Registrar and provide him or her with the relevant information and documents.
Notification of changes — owner
(3) If for any reason a fleet does not have an authorized representative, its owner shall (a) notify the Chief Registrar of that fact as soon as possible in the circumstances; and (b) notify the Chief Registrar within 30 days after any event referred to in subsection (1) or (2) occurs.
Suspension and cancellation
75.11 (1) Subject to the regulations, the Chief Registrar may suspend or cancel the registration of a fleet if (a) any one of the fleet’s vessels is not marked in accordance with subsection 57(1); (b) the fleet’s certificate of registry has expired; (c) the fleet does not have an authorized representative; or (d) section 75.1 has not been complied with.
Cancellation — fleet
(2) Subject to the regulations, the Chief Registrar must cancel the registration of a fleet if it no longer qualifies for registration under this Part.
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Evidence
(3) The Chief Registrar must cancel the registration of a fleet if a person who acquires the fleet does not, within the prescribed period, provide evidence that satisfies the Chief Registrar that the fleet still qualifies for registration under this Part.
Reinstatement
75.12 The Chief Registrar may reinstate the registration of a fleet if, in his or her opinion, the registration of the fleet should not have been cancelled.
Delivery of certificate
75.13 A person who is in possession of a fleet’s certificate of registry shall deliver it to the person who is entitled to operate the fleet.
Change of ownership
75.14 If the ownership of a fleet changes and the fleet still qualifies to be registered under this Part,
Supporting Vulnerable Seniors and
(a) the owner must provide the Chief Registrar with the evidence, including declarations, that the Chief Registrar considers necessary to establish that the fleet still qualifies to be so registered; and (b) the Chief Registrar must amend the Register and the certificate of registry to reflect the change. ENTRIES Copies of entries
76. A person may examine or obtain copies of any entries in the Register with respect to a vessel or fleet. 43. (1) Paragraph 77(a) of the Act is replaced by the following: (a) respecting the registration of vessels and fleets and the listing and recording of vessels; (2) Paragraph 77(c) of the Act is replaced by the following: (c) respecting the suspension and cancellation of the registration of a Canadian vessel or a fleet, and the suspension and cancellation of the listing of a Canadian vessel; (3) Subsection 77(f) of the Act is replaced by the following:
Soutien aux aînés vulnérables et renf (f) respecting the form and manner of notifying the Chief Registrar under sections 58 and 75.1; (4) Section 77 of the Act is amended by striking out “and” at the end of paragraph (h) and by adding the following after that paragraph: (h.1) respecting the exemption of vessels or classes of vessels from the registration requirement in subsection 46(1); (h.2) authorizing the Minister to exempt, by order, vessels or classes of vessels from the registration requirement in subsection 46(1) for the period specified in the regulations and on any terms and conditions that he or she considers appropriate, if he or she is of the opinion that the exemption is not likely to adversely affect marine safety, and authorizing the Minister to amend or revoke an exemption; (h.3) respecting an authorization under paragraph (h.2); and 44. Subsection 79(1) of the Act is amended by striking out “or” at the end of paragraph (l) and by adding the following after that paragraph: (l.1) subsection 75.09(2) (maintenance of markings); (l.2) subsection 75.1(1) (notification of changes — name and address); (l.3) subsection 75.1(2) (notification of changes — number of vessels); (l.4) subsection 75.1(3) (notification of changes — owner); (l.5) section 75.13 (delivery of certificate); or
1992, c. 31
CONSEQUENTIAL AMENDMENT TO THE COASTING TRADE ACT
2001, c. 26, s. 289
45. The definition “Canadian ship” in subsection 2(1) of the Coasting Trade Act is replaced by the following:
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“Canadian ship” « navire canadien »
“Canadian ship” means a Canadian vessel, as defined in section 2 of the Canada Shipping Act, 2001, in respect of which all duties and taxes imposed under the Customs Tariff and the Excise Tax Act have been paid;
Supporting Vulnerable Seniors and
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 11
An Act to amend the Income Tax Act
ASSENTED TO DECEMBER 15, 2016 BILL C-2
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Income Tax Act”.
SUMMARY This enactment amends the Income Tax Act to reduce the second personal income tax rate from 22% to 20.5% and to introduce a new personal marginal tax rate of 33% for taxable income in excess of $200,000. It also amends other provisions of that Act to reflect the new 33% rate. In addition, it amends that Act to reduce the annual contribution limit for tax-free savings accounts from $10,000 to its previous level with indexation ($5,500 for 2016) starting January 1, 2016.
ii
64-65 ELIZABETH II
CHAPTER 11
An Act to amend the Income Tax Act [Assented to 15th December, 2016] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. 1 (5th Supp.)
Income Tax Act 1 (1) Subsection 117(2) of the Income Tax Act is replaced by the following:
Rates for taxation years after 2015 (2) The tax payable under this Part by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be (in this subdivision referred to as the “amount taxable”) for a taxation year is (a) 15% of the amount taxable, if the amount taxable
is equal to or less than the amount determined for the taxation year in respect of $45,282; (b) if the amount taxable is greater than $45,282, but is equal to or less than $90,563, the maximum amount determinable in respect of the taxation year under paragraph (a), plus 20.5% of the amount by which the amount taxable exceeds $45,282 for the year; (c) if the amount taxable is greater than $90,563, but is equal to or less than $140,388, the maximum amount determinable in respect of the taxation year under paragraph (b), plus 26% of the amount by which the amount taxable exceeds $90,563 for the year; (d) if the amount taxable is greater than $140,388, but is equal to or less than $200,000, the maximum amount determinable in respect of the taxation year under paragraph (c), plus 29% of the amount by which the amount taxable exceeds $140,388 for the year; and
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Chapter 11: An Act to amend the Income Tax Act Income Tax Act Sections 1-4
(e) if the amount taxable is greater than $200,000, the
maximum amount determinable in respect of the taxation year under paragraph (d), plus 33% of the amount by which the amount taxable exceeds $200,000 for the year. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 2 (1) The formula in subsection 118.1(3) of the Act is replaced by the following: A×B+C×D+E×F (2) The descriptions of C and D in subsection 118.1(3) of the Act are replaced by the following: C
is the highest individual percentage for the year;
D
is the lesser of (a) the amount, if any, by which the individual’s
total gifts for the year exceeds $200, and (b) the amount, if any, by which the individual’s amount taxable for the year for the purposes of subsection 117(2) exceeds the first dollar amount (as adjusted for the year in accordance with section 117.1) referred to in paragraph 117(2)(e); E
is 29%; and
F
is the amount, if any, by which the individual’s total gifts for the year exceed the total of $200 and the amount determined for D.
(3) Subsections (1) and (2) apply to gifts made after 2015. 3 (1) Subparagraph (b)(i) of the definition tax otherwise payable under this Part in subsection 120(4) of the Act is replaced by the following:
(i) the highest individual percentage for the year
multiplied by the individual’s split income for the year (2) Subsection (1) applies to the 2016 and subsequent taxation years. 4 (1) Subsection 120.4(2) of the Act is replaced by
the following: Tax on split income (2) There shall be added to a specified individual’s tax payable under this Part for a taxation year the highest
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Chapter 11: An Act to amend the Income Tax Act Income Tax Act Sections 4-7
individual percentage for the year multiplied by the individual’s split income for the year. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 5 (1) Paragraph 122(1)(a) of the Act is replaced by the following: (a) the highest individual percentage for the taxation
year multiplied by the trust’s amount taxable for the taxation year, (2) Subsection (1) applies to the 2016 and subsequent taxation years. 6 (1) The portion of section 123.3 of the Act before paragraph (a) is replaced by the following:
Refundable tax on CCPC’s investment income 123.3 There shall be added to the tax otherwise payable
under this Part for each taxation year by a corporation that is throughout the year a Canadian-controlled private corporation an amount equal to 10 2/3% of the lesser of (2) Subsection (1) applies to taxation years that end after 2015 except that, for taxation years that end after 2015 and begin before 2016, the reference to “10 2/3%” in the portion of section 123.3 of the Act before paragraph (a), as enacted by subsection (1), is to be read as a reference to the percentage determined by the formula 6 2/3% + 4% (A/B)
where A
is the number of days in the taxation year that are after 2015; and
B
is the total number of days in the taxation year.
7 (1) Subparagraph 129(1)(a)(i) of the Act is replaced by the following: (i) 38 1/3% of all taxable dividends paid by the corporation on shares of its capital stock in the year and at a time when it was a private corporation, and (2) The description of A in subparagraph 129(3)(a)(i) of the Act is replaced by the following:
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Chapter 11: An Act to amend the Income Tax Act Income Tax Act Section 7
A
is 30 2/3% of the corporation’s aggregate investment income for the year, and
(3) Subclause (II) of the description of B in subparagraph 129(3)(a)(i) of the Act is replaced by the following: (II) 8% of its foreign investment income for
the year, (4) The portion of subparagraph 129(3)(a)(ii) of the Act before clause (A) is replaced by the following: (ii) 30 2/3% of the amount, if any, by which the corporation’s taxable income for the year exceeds the total of (5) Clause 129(3)(a)(ii)(B) of the Act is replaced
by the following: (B) 100/(38 2/3) of the total of amounts deducted under subsection 126(1) from its tax for the year otherwise payable under this Part, and
(6) Subsection (1) applies to taxation years that end after 2015, except that, for taxation years that end after 2015 and begin before 2016, in computing the amount determined under subparagraph 129(1)(a)(i) of the Act, as enacted by subsection (1), the reference to “38 1/3%” in that subparagraph is to be read as a reference to the percentage determined by the formula 33 1/3% + 5% (A/B)
where A
is the number of days in the taxation year that are after 2015; and
B
is the total number of days in the taxation year.
(7) Subsections (2) and (4) apply to taxation years
that end after 2015, except that, for taxation years that end after 2015 and begin before 2016, in computing the amount determined under each of subparagraphs 129(3)(a)(i) and (ii) of the Act, as amended by subsections (2) and (4), the references to “30 2/3%” in those subparagraphs are to be read as references to the percentage determined by the formula 26 2/3% + 4% (A/B)
where
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Chapter 11: An Act to amend the Income Tax Act Income Tax Act Sections 7-8
A
is the number of days in the taxation year that are after 2015; and
B
is the total number of days in the taxation year.
(8) Subsection (3) applies to taxation years that end after 2015, except that, for taxation years that end after 2015 and begin before 2016, in computing the amount determined under subparagraph 129(3)(a)(i) of the Act, as amended by subsections (2) and (3), the reference to “8%” in subclause (II) of the description of B in that subparagraph, as amended by subsection (3), is to be read as a reference to the percentage determined by the formula 9 1/3% – 1 1/3% (A/B)
where A
is the number of days in the taxation year that are after 2015; and
B
is the total number of days in the taxation year.
(9) Subsection (5) applies to taxation years that end after 2015, except that, for taxation years that end after 2015 and begin before 2016, the reference to “100/(38 2/3)” in clause 129(3)(a)(ii)(B) of the Act, as enacted by subsection (5), is to be read as a reference to the amount determined by the formula 100/(35 + 3 2/3(A/B))
where A
is the number of days in the taxation year that are after 2015; and
B
is the total number of days in the taxation year.
8 (1) Paragraph 186(1)(a) of the Act is replaced by the following: (a) 38 1/3% of all assessable dividends received by the
particular corporation in the year from corporations other than payer corporations connected with it, and (2) The portion of subsection 186(1) of the Act after paragraph (b) and before paragraph (c) is replaced by the following:
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Chapter 11: An Act to amend the Income Tax Act Income Tax Act Sections 8-10
exceeds 38 1/3% of the total of (3) Subsections (1) and (2) apply to taxation years
of a corporation that end after 2015, except that, for taxation years that end after 2015 and begin before 2016 (a) in the application of subsection 186(1) of the Act, as amended by subsections (1) and (2), to amounts described in paragraphs 186(1)(a) and (b) of the Act that were received by the corporation in the year and before 2016, the references to “38 1/3%” in that subsection 186(1) are to be read as “1/3”; and (b) amounts deducted by the corporation for the year under paragraphs 186(1)(c) and (d) of the Act (i) are deemed to have been deducted in respect of amounts described in paragraph 186(1)(a), as enacted by subsection (1), and paragraph 186(1)(b) of the Act that were received by the corporation in the year and after 2015, and (ii) to the extent that the amounts so deducted exceed the amounts referred to in subparagraph (i), are deemed to have been deducted in respect of amounts described in paragraph 186(1)(a), as enacted by subsection (1), and paragraph 186(1)(b) of the Act that were received by the corporation in the year and before 2016. 9 (1) The definition TFSA dollar limit in subsection 207.01(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: (c) for 2015, $10,000; and (d) for each year after 2015, the amount (rounded to
the nearest multiple of $500, or if that amount is equidistant from two such consecutive multiples, to the higher multiple) that is equal to $5,000 adjusted for each year after 2009 in the manner set out in section 117.1. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2016. 10 (1) The definition appropriate percentage in subsection 248(1) of the Act is replaced by the following:
2015-2016
Chapter 11: An Act to amend the Income Tax Act Income Tax Act Section 10
appropriate percentage, for a taxation year, means the lowest percentage referred to in subsection 117(2) for the taxation year; (taux de base pour l’année) (2) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:
highest individual percentage, for a taxation year, means the highest percentage referred to in subsection 117(2) for the taxation year; (taux d’imposition supérieur pour l’année) (3) Subsections (1) and (2) apply to the 2016 and
subsequent taxation years.
Published under authority of the Speaker of the House of Commons 2015-2016
|
First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 10
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2017
ASSENTED TO DECEMBER 15, 2016 BILL C-35
SUMMARY This enactment grants the sum of $3,881,058,389 towards defraying charges and expenses of the federal public administration for the fiscal year ending March 31, 2017 that are not otherwise provided for.
ii
64-65 ELIZABETH II
CHAPTER 10
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2017 [Assented to 15th December, 2016] MOST GRACIOUS SOVEREIGN, Preamble
Whereas it appears by message from His Excellency the Right Honourable David Johnston, Governor General and Commander-in-Chief of Canada, and the Estimates accompanying that message, that the sums mentioned below are required to defray certain expenses of the federal public administration, not otherwise provided for, for the fiscal year ending March 31, 2017, and for other purposes connected with the federal public administration; May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, that: Short title 1 This Act may be cited as the Appropriation Act No. 4,
2016–17. $3,881,058,389 granted for 2016–17 2 There may be paid out of the Consolidated Revenue
Fund a sum not exceeding in the whole $3,881,058,389 towards defraying the various charges and expenses of the federal public administration for the fiscal year ending March 31, 2017, not otherwise provided for, which is the total of the amounts of the items set out in the Supplementary Estimates (B) for that fiscal year as contained in Schedules 1 and 2.
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 Sections 3-6
Transfers of appropriations 3 The transfers of appropriations set out in the Estimates referred to in section 2 are deemed to have been authorized on April 1, 2016. Purpose of each item 4 (1) The amount authorized by this Act to be paid in respect of an item may be paid only for the purposes, and subject to any terms and conditions, specified in the item. Effective date (2) The provisions of each item in Schedules 1 and 2 are deemed to have effect as of April 1, 2016.
Commitments 5 (1) Where an item in the Estimates referred to in section 2 confers authority to enter into commitments up to an amount stated in those Estimates or increases the amount up to which commitments may be entered into under any other Act, or where a commitment is to be entered into under subsection (2), the commitment may be entered into in accordance with the terms of that item or in accordance with that subsection if the amount of the commitment proposed to be entered into, together with all previous commitments entered into in accordance with this section or under that other Act, does not exceed the total amount of the commitment authority stated in that item or calculated in accordance with that subsection.
Commitment limits — revenue-spending authority (2) Where an item in the Estimates referred to in section 2 or a provision of any Act confers authority to spend revenues, commitments may be entered into in accordance with the terms of that item or provision up to an amount equal to the aggregate of (a) the amount, if any, appropriated in respect of that item or provision, and (b) whichever is greater: the amount of revenues actually received or the amount of the estimated revenues set out in those Estimates for that item or in respect of that provision.
Adjustments in accounts of Canada — Schedule 1 6 An appropriation that is granted by this Act or any other Act and referred to in Schedule 1 may be charged after the end of the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that fiscal year are tabled in Parliament, for the purpose of making adjustments in the
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 Sections 6-7
accounts of Canada for that fiscal year that do not require payments out of the Consolidated Revenue Fund. Adjustments in accounts of Canada — Schedule 2 7 (1) An appropriation that is granted by this Act or any other Act and referred to in Schedule 2 may be charged after the end of the fiscal year following the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that second fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that second fiscal year that do not require payments out of the Consolidated Revenue Fund.
Order of payment (2) Despite any other provision of this Act, amounts appropriated by this Act and set out in Schedule 2 may be paid and applied at any time on or before March 31, 2018, so long as every payment is charged first against the relevant amount appropriated under any Act that is earliest in time until that amount is exhausted, next against the relevant amount appropriated under any other Act, including this Act, that is next in time until that amount is exhausted and so on. The balance of amounts so appropriated by this Act that have not been charged, subject to the adjustments referred to in section 37 of the Financial Administration Act, lapse at the end of the fiscal year following the fiscal year ending March 31, 2017.
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
SCHEDULE 1
Based on Supplementary Estimates (B), 2016–17, the amount gr items set out in this Schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items
ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CAN Service canadien d’appui aux tribunaux administratifs 1b
– Program expenditures
– Authority to make recoverable expenditures in relation to Canada Pension Plan and the Employment Insurance A
ATLANTIC CANADA OPPORTUNITIES AGENCY Agence de promotion économique du Canada atlantiqu 5b
– The grants listed in any of the Estimates for the fiscal yea – Contributions CANADA COUNCIL FOR THE ARTS Conseil des arts du Canada
1b
– Payments to the Council to be used for the furtherance o section 8 of the Canada Council for the Arts Act CANADA MORTGAGE AND HOUSING CORPORATION Société canadienne d’hypothèques et de logement
1b
– Payments to reimburse the Corporation for the amounts contributions and expenditures made, and losses, costs (a) under the National Housing Act; or
(b) in the course of the exercise of powers or the carryi tions conferred on the Corporation under any other Act dance with the Corporation’s authority under the Canad Corporation Act CANADIAN BROADCASTING CORPORATION Société Radio-Canada 1b
– Payments to the Corporation for operating expenditures CANADIAN ENVIRONMENTAL ASSESSMENT AGENCY Agence canadienne d’évaluation environnementale
1b
– Program expenditures – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the conduct of environmental assessments by a rev (b) the provision of training; and
(c) the provision of internal support services under sect CANADIAN FOOD INSPECTION AGENCY Agence canadienne d’inspection des aliments 1b
– Operating expenditures – Contributions
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No. 5b
Items – Capital expenditures CANADIAN INSTITUTES OF HEALTH RESEARCH Instituts de recherche en santé du Canada
1b
– Operating expenditures
5b
– The grants listed in any of the Estimates for the fiscal yea CANADIAN MUSEUM FOR HUMAN RIGHTS Musée canadien des droits de la personne
1b
– Payments to the Museum for operating and capital expe CANADIAN MUSEUM OF HISTORY Musée canadien de l’histoire
1b
– Payments to the Museum for operating and capital expe CANADIAN MUSEUM OF IMMIGRATION AT PIER 21 Musée canadien de l’immigration du Quai 21
1b
– Payments to the Museum for operating and capital expe CANADIAN MUSEUM OF NATURE Musée canadien de la nature
1b
– Payments to the Museum for operating and capital expe CANADIAN NUCLEAR SAFETY COMMISSION Commission canadienne de sûreté nucléaire
1b
– Program expenditures
– The grants listed in any of the Estimates for the fiscal yea – Contributions CANADIAN SPACE AGENCY Agence spatiale canadienne 10b
– The grants listed in any of the Estimates for the fiscal yea – Contributions COMMUNICATIONS SECURITY ESTABLISHMENT Centre de la sécurité des télécommunications
1b
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal including the provision of internal support services und CORRECTIONAL SERVICE OF CANADA Service correctionnel du Canada 1b
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal yea – Contributions
– Authority to pay into the Inmate Welfare Fund revenue d year from projects operated by inmates and financed b
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
– Authority to operate canteens in federal institutions and cal year, revenue from sales into the Inmate Welfare Fu
– Payments, in accordance with terms and conditions pres Council,
(a) to or on behalf of discharged inmates who suffer ph by participation in normal program activity in federal in
(b) to dependants of deceased inmates and discharged resulted from participation in normal program activity i
– Authority for the Minister of Public Safety and Emergenc to the approval of the Governor in Council, to enter into province for
(a) the confinement in institutions of that province of an committed or transferred to a penitentiary;
(b) compensation for the maintenance of such persons
(c) payment in respect of the construction and related c COURTS ADMINISTRATION SERVICE Service administratif des tribunaux judiciaires 1b
– Program expenditures DEPARTMENT OF AGRICULTURE AND AGRI-FOOD Ministère de l’Agriculture et de l’Agroalimentaire
1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) collaborative research agreements and research ser
(b) the grazing and breeding activities of the Communit
(c) the administration of the AgriStability program; and
(d) the provision of internal support services under sec
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures
10b
– The grants listed in any of the Estimates for the fiscal yea – Contributions DEPARTMENT OF CANADIAN HERITAGE Ministère du Patrimoine canadien
1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the activities of the Canadian Conservation Institute Information Network and the Canadian Audio-Visual Ce
(b) activities undertaken under the Capital Experience P
(c) the provision of internal support services under sect
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– The grants listed in any of the Estimates for the fiscal yea – Contributions DEPARTMENT OF CITIZENSHIP AND IMMIGRATION Ministère de la Citoyenneté et de l’Immigration
1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year from the provision of services Experience Canada — revenues that it receives in that fi sion of those services
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures
DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPM Ministère de l’Emploi et du Développement social 1b
– Operating expenditures
– Authority to make recoverable expenditures in relation to Canada Pension Plan and the Employment Insurance A
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t
(a) the provision of Public Access Programs Sector serv
(b) the provision of services to assist provinces in the a cial programs funded under Labour Market Developme
(c) the provision of services on behalf of other federal g
(d) the provision of internal support services under sec
(e) any amount charged to a Crown corporation under Government Employees Compensation Act in relation t subrogated claims for Crown corporations; and
(f) the portion of the Government Employees Compens agency subrogated claim settlements related to litigatio
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– The grants listed in any of the Estimates for the fiscal yea – Contributions
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items DEPARTMENT OF FINANCE Ministère des Finances
1b
– Program expenditures – Contributions
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 7b
– Pursuant to section 27 of the Protection of Residential M Insurance Act, the aggregate outstanding principal amo poses of that section must not exceed $350,000,000,000 DEPARTMENT OF FISHERIES AND OCEANS Ministère des Pêches et des Océans
1b
– Operating expenditures
– Canada’s share of expenses of the international fisheries
– Authority to provide free accommodation for the interna sions – Authority to make recoverable advances in the amounts national fisheries commissions of joint cost projects
– Authority to make recoverable advances for transportatio shipping services performed for individuals, outside ag ments in the course of, or arising out of, the exercise of tion, including aids to navigation and shipping
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) in the course of, or arising from, the activities of the and
(b) from the provision of internal support services unde
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures
– Authority to make payments to provinces, municipalities thorities as contributions towards construction done by
– Authority for the purchase and disposal of commercial fi 10b
– The grants listed in any of the Estimates for the fiscal yea – Contributions
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVEL Ministère des Affaires étrangères, du Commerce et du 1b
– Operating expenditures, including those related to the ap representatives abroad, to the staff of those representa ment of Canadians to the staffs of international organiz
– Authority to make recoverable advances to international not exceeding the amounts of the shares of those orga
– Expenditures in respect of the provision of office accomm tional Civil Aviation Organization
– Recoverable expenditures for assistance to and repatriat an citizens and Canadian residents living abroad, includ
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t (a) trade and education fairs; (b) departmental publications; and (c) the following services:
(i) training services provided by the Canadian Foreig
(ii) trade missions and other international business d (iii) investment development services, (iv) international telecommunication services,
(v) other services provided abroad to other departm Crown corporations and non-federal organizations, (vi) specialized consular services
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures
10b
– The grants listed in any of the Estimates for the fiscal yea
– Contributions, including payments for other specified pu sion of goods and services for (a) the promotion of trade and investment; and
(b) international humanitarian assistance and assistanc international security, international development and g 15b
– Payments made
(a) in respect of pension, insurance and social security rangements for employees locally engaged outside of C
(b) in respect of the administration of such programs o premiums, contributions, benefit payments, fees and o in respect of such employees and for any other persons determines DEPARTMENT OF HEALTH Ministère de la Santé 1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
(a) the provision of services or the sale of products rela regulatory activities and medical services; and
(b) the provision of internal support services under sec
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 10b
– The grants listed in any of the Estimates for the fiscal yea – Contributions, in the form of monetary payments or the vices
DEPARTMENT OF INDIAN AFFAIRS AND NORTHERN DEV Ministère des Affaires indiennes et du Nord canadien 1b
– Operating expenditures – Expenditures on works, buildings and equipment
– Expenditures — recoverable or otherwise — on work perf not federal property and on services provided in respec
– Authority to provide, in respect of Indian and Inuit econo ties, for the capacity development for Indians and Inuit terials and equipment
– Authority to sell electric power to private consumers in r ternative local sources of supply are not available, in ac conditions approved by the Governor in Council
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures
– Expenditures on buildings, works, land and equipment th ownership of which
(a) may be transferred to provincial governments on te proved by the Governor in Council; or
(b) may be transferred to Indian bands, groups of India the discretion of the Minister of Indian Affairs and Nort
– Expenditures on buildings, works, land and equipment th eral property
– Authority to make recoverable expenditures on roads an amounts not exceeding the shares of provincial govern 10b
– The grants listed in any of the Estimates for the fiscal yea – Contributions DEPARTMENT OF INDUSTRY Ministère de l’Industrie
1b
2015-2016
– Operating expenditures
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of internal support services under sect the provision of internal support services to the Canadi Office;
(b) activities and operations related to communications nication Research Centre;
(c) services and insolvency processes under the Bankru at the Office of the Superintendent of Bankruptcy;
(d) activities and operations carried out by Corporation Canada Business Corporations Act, the Boards of Trade atives Act, the Canada Not-for-profit Corporations Act a tions Act; and
(e) services and regulatory processes for mergers and m including pre-merger notifications, advance ruling certi ions, under the Competition Act at the Competition Bur
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 10b
– The grants listed in any of the Estimates for the fiscal yea – Contributions DEPARTMENT OF JUSTICE Ministère de la Justice
1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal
(a) the provision of mandatory legal services to federal cies;
(b) the provision to Crown corporations, non-federal or tional organizations of optional legal services that are c partment’s mandate; and
(c) the provision of internal support services under sect
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– The grants listed in any of the Estimates for the fiscal yea – Contributions DEPARTMENT OF NATIONAL DEFENCE Ministère de la Défense nationale
1b
– Operating expenditures
– Authority for total commitments, subject to allotment by of $28,092,215,320 for the purposes of Votes 1, 5 and 10 gardless of the year in which the payment of those com
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
which it is estimated that $10,318,618,383 will come du years)
– Authority, subject to the direction of the Treasury Board, penditures or advances in respect of materials supplied formed on behalf of, individuals, corporations, outside departments and agencies and other governments – Authority to make payments
(a) in respect of pension, insurance and social security rangements for employees locally engaged outside of C
(b) in respect of the administration of such programs o premiums, contributions, benefit payments, fees and o in respect of such employees and for any other persons determines
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures
10b
– The grants listed in any of the Estimates for the fiscal yea which grants and contributions may include (a) monetary payments or, in lieu of payment made to (i) the provision of goods or services, or (ii) the provision of the use of facilities; and
(b) the contributions that may be approved by the Gove dance with section 3 of The Defence Appropriation Act,
(i) for the provision or transfer of defence equipmen
(ii) for the provision of services for defence purpose
(iii) for the provision or transfer of supplies or facilit DEPARTMENT OF NATURAL RESOURCES Ministère des Ressources naturelles 1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) from the sale of forestry and information products;
(b) from the issue of licences, permits and certificates u and the Explosives Regulations, 2013;
(c) from training and certification activities related to th referred to in paragraph (b);
(d) from research, consultation, testing, analysis, and a part of the departmental operations; and (e) for the provision of internal support services under cial Administration Act
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 10b
– The grants listed in any of the Estimates for the fiscal yea – Contributions
DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PRE Ministère de la Sécurité publique et de la Protection civ 1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues received in that fis the provision of internal support services under section
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– The grants listed in any of the Estimates for the fiscal yea – Contributions
DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT S Ministère des Travaux publics et des Services gouverne 1b
– Operating expenditures for the provision of accommoda services
– Recoverable expenditures in relation to the application o Plan, the Employment Insurance Act and the Seized Pro
– Authority to expend revenues received during the fiscal y modation, central and common services
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues received in that fiscal year in sion of internal support services under section 29.2 of t
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures including expenditures on works ot
– Authority to reimburse tenants of federal property for im by the Minister of Public Works and Government Servic DEPARTMENT OF THE ENVIRONMENT Ministère de l’Environnement 1b
– Operating expenditures
– Authority for the Minister of the Environment to engage by different Boards at the remuneration that those Boa
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
provision of services or the sale of information product tions of the department funded from this Vote, includin (a) research, analysis and scientific services; (b) hydrometric surveys; (c) regulatory services; (d) monitoring services, including monitoring services sands; (e) entry fees; (f) permits; and (g) real property services
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures
– Authority to make payments to provinces or municipaliti wards construction done by those bodies
– Authority to make recoverable advances not exceeding t of provincial and outside agencies of the cost of joint p tures on other than federal property 10b
– The grants listed in any of the Estimates for the fiscal yea
– Contributions, including ones to developing countries by Fund for the Implementation of the Montreal Protocol t tary payments or the provision of goods, equipment or DEPARTMENT OF TRANSPORT Ministère des Transports 1b
– Operating expenditures
– Authority to make expenditures on other than federal pro arising out of the exercise of jurisdiction in, aeronautics
– Authority for the payment of commissions for revenue c Aeronautics Act
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– Capital expenditures
15b
Transportation infrastructure
– The grants listed in any of the Estimates for the fiscal yea – Contributions 20b
Other
– The grants listed in any of the Estimates for the fiscal yea
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items – Contributions DEPARTMENT OF VETERANS AFFAIRS Ministère des Anciens Combattants
1b
– Operating expenditures
– Expenditures related to the upkeep of real property, inclu other investigatory planning expenses that do not add ty, payment of taxes, insurance and public utilities
– Expenditures related to, subject to the approval of the Go
(a) necessary remedial work on properties constructed price contracts and sold under the Veterans’ Land Act ( correct defects for which neither the Veteran nor the co nancially responsible; and
(b) other work on other properties that is required to pr est in those properties
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 5b
– The grants listed in any of the Estimates for the fiscal yea listed for any grant may be increased or decreased, sub the Treasury Board – Contributions
DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICATIO Ministère de la Diversification de l’économie de l’Ouest 5b
– The grants listed in any of the Estimates for the fiscal yea – Contributions
FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS CE Centre d’analyse des opérations et déclarations financi 1b
– Program expenditures HOUSE OF COMMONS Chambre des communes
1b
– Program expenditures, including payments in respect of Members’ constituency offices – Contributions
– Authority to expend revenues received during the fiscal y tivities of the House of Commons
INTERNATIONAL JOINT COMMISSION (CANADIAN SECT Commission mixte internationale (section canadienne) 1b
– Program expenditures – Expenses of the Canadian Section, including salaries
– Expenses of studies, surveys and investigations by the C national References
– Expenses of the Commission under the Canada/United S Quality Agreement
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items LIBRARY AND ARCHIVES OF CANADA Bibliothèque et Archives du Canada
5b
– Capital expenditures NATIONAL ARTS CENTRE CORPORATION Société du Centre national des Arts
1b
– Payments to the Corporation for operating expenditures NATIONAL CAPITAL COMMISSION Commission de la capitale nationale
1b
– Payments to the Commission for operating expenditures
5b
– Payments to the Commission for capital expenditures NATIONAL ENERGY BOARD Office national de l’énergie
1b
– Program expenditures – Contributions NATIONAL FILM BOARD Office national du film
1b
– Program expenditures NATIONAL GALLERY OF CANADA Musée des beaux-arts du Canada
1b
– Payments to the Gallery for operating and capital expend NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY Musée national des sciences et de la technologie
1b
– Payments to the Museum for operating and capital expe NATIONAL RESEARCH COUNCIL OF CANADA Conseil national de recherches du Canada
1b 10b
– Operating expenditures
– The grants listed in any of the Estimates for the fiscal yea
– Contributions, including the provision of goods and serv Thirty Meter Telescope Observatory
NATURAL SCIENCES AND ENGINEERING RESEARCH COU Conseil de recherches en sciences naturelles et en géni 1b
– Operating expenditures
5b
– The grants listed in any of the Estimates for the fiscal yea OFFICE OF INFRASTRUCTURE OF CANADA Bureau de l’infrastructure du Canada
5b
– Capital expenditures
10b
– Contributions
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
OFFICE OF THE COMMISSIONER FOR FEDERAL JUDICIAL Bureau du commissaire à la magistrature fédérale 1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of administrative services and judicial training services
– Remuneration, allowances and expenses for judges, incl the Supreme Court of Yukon, the Supreme Court of the and the Nunavut Court of Justice, not provided for by t
OFFICE OF THE CO-ORDINATOR, STATUS OF WOMEN Bureau de la coordonnatrice de la situation de la femm 1b
– Operating expenditures
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State
OFFICES OF THE INFORMATION AND PRIVACY COMMISS Commissariats à l’information et à la protection de la v 1b
Office of the Information Commissioner of Canada – Program expenditures PARLIAMENTARY PROTECTIVE SERVICE Service de protection parlementaire
1b
– Program expenditures PRIVY COUNCIL OFFICE Bureau du Conseil privé
1b
– Program expenditures, including operating expenditures quiry not otherwise provided for and the operation of t dence
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t provision of internal support services under section 29.
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State PUBLIC HEALTH AGENCY OF CANADA Agence de la santé publique du Canada 1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal products, inspection services and the provision of inter der section 29.2 of that Act 5b
2015-2016
– Capital expenditures
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No. 10b
Items
– The grants listed in any of the Estimates for the fiscal yea – Contributions PUBLIC SERVICE COMMISSION Commission de la fonction publique
1b
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of staffing, assessment and counselling services and pr of internal support services under section 29.2 of that A REGISTRAR OF THE SUPREME COURT OF CANADA Registraire de la Cour suprême du Canada 1b
– Program expenditures ROYAL CANADIAN MOUNTED POLICE Gendarmerie royale du Canada
1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset rela incurs in that fiscal year — revenues that it receives in t from the provision of internal support services under se 5b
– Capital expenditures
10b
– The grants listed in any of the Estimates for the fiscal yea listed for any grant may be increased or decreased, sub the Treasury Board – Contributions SHARED SERVICES CANADA Services partagés Canada
1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of information technology services 5b
– Capital expenditures
SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNC Conseil de recherches en sciences humaines 1b
– Operating expenditures
5b
– The grants listed in any of the Estimates for the fiscal yea THE FEDERAL BRIDGE CORPORATION LIMITED La Société des ponts fédéraux Limitée
1b
– Payments to the Corporation THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC. Les Ponts Jacques-Cartier et Champlain Inc.
1b
2015-2016
– Payments to the Corporation to be applied in payment o ditures over the revenues of the Corporation (exclusive tal structures and reserves) in the operation of the Jacq
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1
Vote No.
Items
and Honoré-Mercier Bridges, a portion of the Bonavent Champlain Jetty and Melocheville Tunnel, Montreal TREASURY BOARD SECRETARIAT Secrétariat du Conseil du Trésor 1b
– Program expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fin Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal of internal support services under section 29.2 of that A tivities
– The payment to each member of the Queen’s Privy Coun minister without portfolio, or a minister of State who d ministry of State, of a salary — paid annually or pro rata a year — that does not exceed the salary paid under the under section 67 of the Parliament of Canada Act, to m side over ministries of State 15b
Compensation Adjustments
Authority granted to the Treasury Board to supplement an the fiscal year that may need to be partially or fully fun ments made to terms and conditions of service or emp public administration, including the Royal Canadian Mo of members of the Canadian Forces, persons appointed Council and employees of Crown corporations as defin the Financial Administration Act 20b
Public Service Insurance
– Payments, in respect of insurance, pension or benefit pro ments, or in respect of the administration of such progr cluding premiums, contributions, benefits, fees and oth respect of the federal public administration, or any part any other persons that the Treasury Board determines
– Authority to expend any revenues or other amounts rece ance, pension or benefit programs or other arrangemen
(a) to offset premiums, contributions, benefits, fees and spect of those programs or arrangements; and
(b) to provide for the return to eligible employees of the subsection 96(3) of the Employment Insurance Act VIA RAIL CANADA INC. VIA Rail Canada Inc. 1b
– Payments to the Corporation in respect of the costs of its – Payments to the Corporation for capital expenditures
– Payments to the Corporation for the provision of rail pas Canada in accordance with contracts entered into pursu (c)(i) of Transport Vote 52d, Appropriation Act No. 1, 19 WINDSOR-DETROIT BRIDGE AUTHORITY Autorité du pont Windsor-Détroit 1b
2015-2016
– Payments to the Authority for the discharge of its manda ters Patent and the Canada-Michigan Crossing Agreem
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1 (French)
ANNEXE 1 D’après le Budget supplémentaire des dépenses (B) 2016-2017, la des postes figurant à la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées. No du crédit
Postes
AGENCE CANADIENNE D’ÉVALUATION ENVIRONNEMEN Canadian Environmental Assessment Agency 1b
– Dépenses du programme – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe gagées au cours de l’exercice :
a) la réalisation d’évaluations environnementales par u b) la formation;
c) la prestation de services de soutien internes en vertu loi. AGENCE CANADIENNE D’INSPECTION DES ALIMENTS Canadian Food Inspection Agency 1b
– Dépenses de fonctionnement – Contributions
5b
– Dépenses en capital AGENCE DE LA SANTÉ PUBLIQUE DU CANADA Public Health Agency of Canada
1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant de la vente de produits, de service prestation de services de soutien internes en vertu de l la compensation des dépenses engagées au cours de l’ 5b
– Dépenses en capital
10b
– Subventions inscrites à tout budget des dépenses pour l – Contributions
AGENCE DE PROMOTION ÉCONOMIQUE DU CANADA AT Atlantic Canada Opportunities Agency 5b
– Subventions inscrites à tout budget des dépenses pour l – Contributions AGENCE SPATIALE CANADIENNE Canadian Space Agency
10b
– Subventions inscrites à tout budget des dépenses pour l – Contributions
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes AUTORITÉ DU PONT WINDSOR-DÉTROIT Windsor-Detroit Bridge Authority
1b
– Paiements à l’Autorité pour l’exécution de son mandat, c tres patentes et à l’Accord sur le passage Canada-Mich BIBLIOTHÈQUE ET ARCHIVES DU CANADA Library and Archives of Canada
5b
– Dépenses en capital
BUREAU DE LA COORDONNATRICE DE LA SITUATION DE Office of the Co-ordinator, Status of Women 1b
– Dépenses de fonctionnement
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u BUREAU DE L’INFRASTRUCTURE DU CANADA Office of Infrastructure of Canada 5b
– Dépenses en capital
10b
– Contributions
BUREAU DU COMMISSAIRE À LA MAGISTRATURE FÉDÉR Office of the Commissioner for Federal Judicial Affairs 1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci pour la prestation de services administratifs et d la compensation des dépenses engagées au cours de l’
– Traitements, indemnités et dépenses pour les juges, y co de la Cour suprême du Yukon, de la Cour suprême des Ouest et de la Cour de justice du Nunavut, non prévus BUREAU DU CONSEIL PRIVÉ Privy Council Office 1b
– Dépenses du programme, y compris les dépenses de fon missions d’enquête non prévues et le fonctionnement d mier ministre
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci pour la prestation de services de soutien intern 29.2 de cette loi, à la compensation des dépenses conn de l’exercice
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLARATION CANADA Financial Transactions and Reports Analysis Centre of C 1b
– Dépenses du programme CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATIONS Communications Security Establishment
1b
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des activités du Centre, notammen vices de soutien internes en vertu de l’article 29.2 de ce des dépenses engagées au cours de l’exercice CHAMBRE DES COMMUNES House of Commons 1b
– Dépenses du programme, notamment les dépenses liées bureaux de circonscription des députés – Contributions
– Autorisation de dépenser les recettes perçues au cours d des activités de la Chambre des communes
COMMISSARIATS À L’INFORMATION ET À LA PROTECTIO CANADA Offices of the Information and Privacy Commissioners 1b
Commissariat à l’information du Canada – Dépenses du programme COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE Canadian Nuclear Safety Commission
1b
– Dépenses du programme
– Subventions inscrites à tout budget des dépenses pour l – Contributions COMMISSION DE LA CAPITALE NATIONALE National Capital Commission 1b
– Paiements à la Commission pour les dépenses de fonctio
5b
– Paiements à la Commission pour les dépenses en capita COMMISSION DE LA FONCTION PUBLIQUE Public Service Commission
1b
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci pour la fourniture de produits et services de do counseling et la prestation de services de soutien intern 29.2 de cette loi, à la compensation des dépenses enga ce
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
COMMISSION MIXTE INTERNATIONALE (SECTION CANA International Joint Commission (Canadian Section) 1b
– Dépenses du programme
– Dépenses de la section canadienne, y compris les traitem
– Dépenses relatives aux études, enquêtes et relevés exécu en vertu du mandat international qui lui est confié
– Dépenses faites par la Commission en vertu de l’Accord États-Unis relatif à la qualité de l’eau dans les Grands L CONSEIL DE RECHERCHES EN SCIENCES HUMAINES Social Sciences and Humanities Research Council 1b
– Dépenses de fonctionnement
5b
– Subventions inscrites à tout budget des dépenses pour l
CONSEIL DE RECHERCHES EN SCIENCES NATURELLES E Natural Sciences and Engineering Research Council 1b
– Dépenses de fonctionnement
5b
– Subventions inscrites à tout budget des dépenses pour l CONSEIL DES ARTS DU CANADA Canada Council for the Arts
1b
– Paiements au Conseil devant servir aux fins générales pr Loi sur le Conseil des Arts du Canada CONSEIL NATIONAL DE RECHERCHES DU CANADA National Research Council of Canada
1b 10b
– Dépenses de fonctionnement
– Subventions inscrites à tout budget des dépenses pour l
– Contributions, y compris la fourniture de biens et de serv international du Télescope de trente mètres GENDARMERIE ROYALE DU CANADA Royal Canadian Mounted Police 1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci, notamment pour la prestation de services de s de l’article 29.2 de cette loi, à la compensation des dépe au cours de l’exercice 5b
– Dépenses en capital
10b
– Subventions inscrites à tout budget des dépenses pour l prévu pour chaque subvention pouvant être modifié so tion du Conseil du Trésor – Contributions INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA Canadian Institutes of Health Research
1b
2015-2016
– Dépenses de fonctionnement
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1 (French)
No du crédit 5b
Postes
– Subventions inscrites à tout budget des dépenses pour l LA SOCIÉTÉ DES PONTS FÉDÉRAUX LIMITÉE The Federal Bridge Corporation Limited
1b
– Paiements à la Société LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC. The Jacques-Cartier and Champlain Bridges Inc.
1b
– Paiements à la société à affecter au paiement de l’excéde revenus, exception faite de l’amortissement des immob relativement à l’exploitation des ponts Jacques-Cartier, Mercier, d’une partie de l’autoroute Bonaventure, de l’e plain et du tunnel Melocheville à Montréal MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION Department of Citizenship and Immigration
1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci pour la prestation de services dans le cadre du internationale Canada à la compensation des dépenses cours de l’exercice pour la prestation de ces services
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Dépenses en capital MINISTÈRE DE LA DÉFENSE NATIONALE Department of National Defence
1b
– Dépenses de fonctionnement
– Autorisation de contracter, sous réserve d’affectation par engagements totalisant 28 092 215 320 $ à l’égard des c istère, quelle que soit l’année au cours de laquelle sera afférent à l’un ou l’autre de ces engagements (et dont i tranche de 10 318 618 383 $ deviendra payable dans les
– Autorisation de faire des dépenses ou des avances recou directives du Conseil du Trésor, à l’égard du matériel fo des sociétés, des organismes extérieurs, d’autres minis fédéraux et d’autres administrations, ou des services re – Autorisation d’effectuer des paiements dans le cadre :
a) de programmes de pension, d’assurance et de sécur tentes pour les employés recrutés sur place à l’extérieu
b) de l’administration de ces programmes ou ententes, contributions, avantages, frais et autres dépenses enga recrutés sur place à l’extérieur du Canada et pour d’aut minées par le Conseil du Trésor.
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci, notamment pour la prestation de services de s de l’article 29.2 de cette loi, à la compensation des dépe au cours de l’exercice
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Dépenses en capital
10b
– Subventions inscrites à tout budget des dépenses pour l y compris :
a) les montants versés à un bénéficiaire ou ce qui en tie (i) la fourniture de biens ou de services, (ii) l’utilisation d’installations;
b) les contributions pouvant être approuvées par le gou termes de l’article 3 de la Loi de 1950 sur les crédits de
(i) l’acquisition ou le transfert d’équipement de défe (ii) la fourniture de services aux fins de défense,
(iii) l’acquisition ou le transfert de fournitures ou d’in défense. MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOMIE DE Department of Western Economic Diversification 5b
– Subventions inscrites à tout budget des dépenses pour l – Contributions
MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIMENTA Department of Agriculture and Agri-Food 1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe gagées au cours de l’exercice :
a) les ententes de recherche concertée et les services d
b) les activités de pâturage et de reproduction du Progr munautaires; c) l’administration du programme Agri-stabilité;
d) la prestation de services de soutien internes en vertu loi.
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b 10b
– Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour l – Contributions MINISTÈRE DE LA JUSTICE Department of Justice
1b
2015-2016
– Dépenses de fonctionnement
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe gagées au cours de l’exercice :
a) les services juridiques fournis de manière obligatoire ismes fédéraux;
b) les services juridiques — conformes au mandat du m manière facultative à des sociétés d’État et à des organ internationales;
c) les services de soutien internes en vertu de l’article 2
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Subventions inscrites à tout budget des dépenses pour l – Contributions MINISTÈRE DE LA SANTÉ Department of Health
1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe gagées au cours de l’exercice :
a) la prestation de services ou la vente de produits se ra de la santé, aux activités de réglementation et aux serv
b) la prestation de services de soutien internes en vertu loi.
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 10b
– Subventions inscrites à tout budget des dépenses pour l – Contributions, sous forme de paiements comptant et de services
MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PROTE Department of Public Safety and Emergency Preparedn 1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant notamment de la prestation de ser en vertu de l’article 29.2 de cette loi, à la compensation engagées au cours de l’exercice
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u
2015-2016
Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 1 (French)
No du crédit 5b
Postes
– Subventions inscrites à tout budget des dépenses pour l – Contributions
MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT SOCIA Department of Employment and Social Development 1b
– Dépenses de fonctionnement
– Autorisation d’engager des dépenses recouvrables liées de pensions du Canada et de la Loi sur l’assurance-emp
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe connexes engagées au cours de l’exercice :
a) les services du Secteur des programmes d’accès pub
b) les services visant à aider les provinces à administre ciaux financés aux termes des ententes sur le développ vail;
c) les services offerts au nom d’autres ministères fédér
d) les services de soutien internes en vertu de l’article 2
e) tout montant facturé à une société d’État en vertu de l’indemnisation des agents de l’État en lien avec les coû cours par subrogation pour les sociétés d’État;
f) la portion des coûts de litige découlant des règlemen réclamation auprès de tiers pour les ministères et les o de la Loi sur l’indemnisation des agents de l’État.
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Subventions inscrites à tout budget des dépenses pour l – Contributions MINISTÈRE DE L’ENVIRONNEMENT Department of the Environment
1b
– Dépenses de fonctionnement
– Autorisation au ministre de l’Environnement d’engager d les commissions peuvent avoir besoin et versement à c déterminés par celles-ci
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant de la prestation de services de sou l’article 29.2 de cette loi et des éléments ci-après, à la c ses connexes engagées au cours de l’exercice :
a) les services de recherche, les services d’analyse et le b) les relevés hydrologiques; c) les services de réglementation;
d) les services de surveillance, notamment les activités sables bitumineux; e) les droits d’entrée;
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Postes f) les permis; g) les services de biens immobiliers.
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Dépenses en capital
– Autorisation de faire des paiements aux provinces ou au contributions aux travaux de construction entrepris par
– Autorisation de faire des avances recouvrables ne dépas de projets conjoints assumée par des organismes prov nismes de l’extérieur, y compris les dépenses faites à lʼ partenant pas au gouvernement fédéral 10b
– Subventions inscrites à tout budget des dépenses pour l
– Contributions, y compris celles aux pays en développem latéral pour l’application du Protocole de Montréal sous comptant ou de fourniture de biens, d’équipement ou d MINISTÈRE DE L’INDUSTRIE Department of Industry 1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe gagées au cours de l’exercice :
a) la prestation de services de soutien internes en vertu loi et de services de soutien internes à l’Office de la pro Canada;
b) les activités liées aux recherches sur la communicati ches sur les communications;
c) les services et la procédure d’insolvabilité, au titre de l’insolvabilité, au Bureau du surintendant des faillites;
d) les activités de Corporations Canada au titre de la Lo ciétés par actions, de la Loi sur les chambres de comm sur les coopératives, de la Loi canadienne sur les organ et de la Loi sur les corporations canadiennes;
e) les services et la procédure réglementaire au Bureau les fusions et toute chose s’y rapportant, y compris les sion, les certificats de décision préalable et les avis con sur la concurrence.
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 10b
– Subventions inscrites à tout budget des dépenses pour l – Contributions
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MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMERC DÉVELOPPEMENT Department of Foreign Affairs, Trade and Development 1b
– Dépenses de fonctionnement, y compris celles liées à la tants du Canada à l’étranger, à leur personnel et aux Ca gouvernement canadien au personnel d’organismes in
– Autorisation de faire des avances recouvrables à des org jusqu’à concurrence de la valeur des actions détenues nismes
– Dépenses relatives aux locaux de l’Organisation de l’avia
– Dépenses recouvrables pour aider des citoyens et réside à l’extérieur du Canada qui se trouvent en difficulté à l’ personnes à charge, et pour rapatrier ces personnes
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe connexes engagées au cours de l’exercice : a) les foires commerciales et éducatives; b) les publications ministérielles; c) les services suivants :
(i) la formation offerte par l’Institut canadien du serv (ii) les missions commerciales et autres services de merce international,
(iii) les services de développement des investisseme
(iv) les services de télécommunication international
(v) les autres services fournis à l’étranger à d’autres sociétés d’État et autres organisations non fédérales (vi) les services consulaires spécialisés.
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Dépenses en capital
10b
– Subventions inscrites à tout budget des dépenses pour l
– Contributions, y compris les paiements à d’autres fins pr biens et de services pour : a) la promotion du commerce et de l’investissement;
b) l’aide fournie dans les domaines suivants : la sécurit développement international, l’aide humanitaire intern ale. 15b
– Paiements effectués dans le cadre :
a) de programmes de pension, d’assurance et de sécur tentes pour les employés recrutés sur place à l’extérieu
b) de l’administration de ces programmes ou ententes, contributions, avantages, frais et autres dépenses enga recrutés sur place à l’extérieur du Canada et pour d’aut minées par le Conseil du Trésor.
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MINISTÈRE DES AFFAIRES INDIENNES ET DU NORD CAN Department of Indian Affairs and Northern Developmen 1b
– Dépenses de fonctionnement – Dépenses relatives aux ouvrages, bâtiments et matériel
– Dépenses — recouvrables ou non — relatives aux travaux priétés n’appartenant pas au gouvernement fédéral et a l’égard de celles-ci
– Autorisation d’affecter des fonds dans le cadre d’activité économique des Indiens et des Inuits, relatives au déve des Indiens et des Inuits et à l’approvisionnement en m
– Autorisation de vendre de l’électricité, conformément au par le gouverneur en conseil, aux consommateurs qui s vant dans des centres éloignés lorsque ces derniers n’o alternatives locales d’approvisionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci pour la prestation de services de soutien intern 29.2 de cette loi, à la compensation des dépenses conn de l’exercice
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Dépenses en capital
– Dépenses relatives aux bâtiments, ouvrages, terrains et m le contrôle et la propriété peuvent être cédés :
a) soit aux gouvernements provinciaux, selon les condi gouverneur en conseil;
b) soit à des bandes indiennes ou à des Indiens, à titre la discrétion du ministre des Affaires indiennes et du N
– Dépenses relatives aux bâtiments, ouvrages, terrains et m l’égard de propriétés n’appartenant pas au gouvernem
– Autorisation d’engager des dépenses recouvrables pour sant pas la part des frais assumés par les gouvernemen routes et ouvrages connexes 10b
– Subventions inscrites à tout budget des dépenses pour l – Contributions MINISTÈRE DES ANCIENS COMBATTANTS Department of Veterans Affairs
1b
– Dépenses de fonctionnement
– Dépenses afférentes à l’entretien de propriétés immobili latives à des travaux de génie et de recherche techniqu valeur tangible à la propriété ainsi que le paiement des vices publics
– Sous réserve de l’approbation du gouverneur en conseil
a) aux travaux de réparation nécessaires sur des propri de contrats particuliers à prix ferme et vendues conform terres destinées aux anciens combattants (S.R.C. (1970 des défectuosités dont ni l’ancien combattant ni l’entre tenus financièrement responsables;
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b) à tout autre travail qui s’impose sur d’autres proprié l’intérêt que le directeur y possède.
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Subventions inscrites à tout budget des dépenses pour l scrit à chacune des subventions pouvant être modifié s tion du Conseil du Trésor – Contributions MINISTÈRE DES FINANCES Department of Finance
1b
– Dépenses de fonctionnement – Contributions
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant de la prestation de services de sou l’article 29.2 de cette loi, à la compensation des dépens cours de l’exercice
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 7b
– En vertu de l’article 27 de la Loi sur la protection de l’ass résidentielle, le montant total du solde impayé du princ aucun moment, pour l’application de cet article, excéde MINISTÈRE DES PÊCHES ET DES OCÉANS Department of Fisheries and Oceans
1b
– Dépenses de fonctionnement
– Participation du Canada aux dépenses des commissions pêches
– Autorisation de fournir gratuitement des locaux aux com des pêches
– Autorisation de faire des avances recouvrables équivalen quote-part de ces commissions dans les programmes à
– Autorisation de consentir des avances recouvrables pour port et d’arrimage et d’autres services de la marine ma particuliers, à des organismes indépendants et à d’autr avec l’exercice de sa compétence en matière de naviga à la navigation et à la navigation maritime
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe gagées au cours de l’exercice : a) les activités de la Garde côtière canadienne;
b) la prestation de services de soutien internes en vertu loi.
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– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Dépenses en capital
– Autorisation de faire des paiements aux provinces, aux m torités locales ou privées à titre de contributions à des entrepris par ces administrations ou autorités
– Autorisation d’acheter des bateaux de pêche commercia 10b
– Subventions inscrites à tout budget des dépenses pour l – Contributions MINISTÈRE DES RESSOURCES NATURELLES Department of Natural Resources
1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe gagées au cours de l’exercice :
a) la vente de produits d’information et de produits fore
b) la délivrance de licences, de permis et de certificats e explosifs et du Règlement de 2013 sur les explosifs;
c) la formation et les attestations de formation liées à la à l’alinéa b);
d) la perception, dans le cadre des activités du ministèr vices de recherche, de consultation, d’évaluation, d’ana
e) la prestation de services de soutien internes en vertu sur la gestion des finances publiques.
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 10b
– Subventions inscrites à tout budget des dépenses pour l – Contributions MINISTÈRE DES TRANSPORTS Department of Transport
1b
– Dépenses de fonctionnement
– Autorisation d’engager des dépenses pour des biens aut cadre de l’exercice d’une compétence en matière d’aéro
– Autorisation de payer des commissions pour le recouvre de la Loi sur l’aéronautique
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant notamment de la prestation de ser en vertu de l’article 29.2 de cette loi, à la compensation au cours de l’exercice
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– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b 15b
– Dépenses en capital Infrastructures de transport
– Subventions inscrites à tout budget des dépenses pour l – Contributions 20b
Autres
– Subventions inscrites à tout budget des dépenses pour l – Contributions
MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVICES G Department of Public Works and Government Services 1b
– Dépenses de fonctionnement pour la prestation de servic et de services communs et centraux
– Dépenses recouvrables liées à l’application du Régime d la Loi sur l’assurance-emploi et de la Loi sur l’administr
– Autorisation de dépenser les recettes perçues au cours d vices de gestion des locaux et des services communs e
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant notamment de la prestation de ser en vertu de l’article 29.2 de cette loi, à la compensation au cours de l’exercice
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Dépenses en capital, y compris les dépenses relatives à d des biens fédéraux
– Autorisation d’effectuer des remboursements à des locat fédéraux relativement à des améliorations à ceux-ci au des Travaux publics et des Services gouvernementaux MINISTÈRE DU PATRIMOINE CANADIEN Department of Canadian Heritage 1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant des éléments ci-après, à la compe gagées au cours de l’exercice :
a) les activités de l’Institut canadien de conservation, du formation sur le patrimoine et du Bureau de certificatio suels canadien;
b) les activités afférentes au programme Expérience de
c) la prestation de services de soutien internes en vertu loi.
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– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 5b
– Subventions inscrites à tout budget des dépenses pour l – Contributions MUSÉE CANADIEN DE LA NATURE Canadian Museum of Nature
1b
– Paiements au Musée pour les dépenses de fonctionneme capital MUSÉE CANADIEN DE L’HISTOIRE Canadian Museum of History
1b
– Paiements au Musée pour les dépenses de fonctionneme capital MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 Canadian Museum of Immigration at Pier 21
1b
– Paiements au Musée pour les dépenses de fonctionneme capital MUSÉE CANADIEN DES DROITS DE LA PERSONNE Canadian Museum for Human Rights
1b
– Paiements au Musée pour les dépenses de fonctionneme capital MUSÉE DES BEAUX-ARTS DU CANADA National Gallery of Canada
1b
– Paiements au Musée pour les dépenses de fonctionneme capital
MUSÉE NATIONAL DES SCIENCES ET DE LA TECHNOLOG National Museum of Science and Technology 1b
– Paiements au Musée pour les dépenses de fonctionneme capital OFFICE NATIONAL DE L’ÉNERGIE National Energy Board
1b
– Dépenses du programme – Contributions OFFICE NATIONAL DU FILM National Film Board
1b
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– Dépenses du programme
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Postes REGISTRAIRE DE LA COUR SUPRÊME DU CANADA Registrar of the Supreme Court of Canada
1b
– Dépenses du programme SECRÉTARIAT DU CONSEIL DU TRÉSOR Treasury Board Secretariat
1b
– Dépenses du programme
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci et provenant notamment de la prestation de ser en vertu de l’article 29.2 de cette loi et de ses autres act des dépenses engagées au cours de l’exercice
– Versement, à chacun des membres du Conseil privé de l qui a qualité de ministre sans portefeuille ou de ministr dirige pas un département d’État, d’un traitement n’exc ministres d’État qui dirigent un département d’État, au traitements, rajusté en application de l’article 67 de la L Canada et au prorata, pour toute période inférieure à u 15b
Rajustements à la rémunération
– Autorisation donnée au Conseil du Trésor d’augmenter t l’exercice qui peut nécessiter un financement partiel ou justements effectués aux modalités de service ou d’em publique fédérale, notamment la Gendarmerie royale d des Forces canadiennes, des personnes nommées par et des employés des sociétés d’État au sens du paragra gestion des finances publiques 20b
Assurances de la fonction publique
– Paiements effectués dans le cadre des programmes d’as d’avantages sociaux ou d’autres ententes, ou de l’admi grammes ou ententes, y compris les primes, contributi frais et autres dépenses engagées à l’égard de tout ou publique et toutes autres personnes déterminées par le
– Autorisation d’affecter tous revenus ou toutes autres som cadre des programmes d’assurance, de pension, d’avan d’autres ententes :
a) pour compenser notamment les primes, contribution frais et autres dépenses liées à ces programmes ou aut
b) pour rembourser les employés éligibles, en applicati de la Loi sur l’assurance-emploi, pour l’excédent des pr
SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIAIRES Courts Administration Service 1b
– Dépenses du programme
SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINIS Administrative Tribunals Support Service of Canada 1b
– Dépenses du programme
– Autorisation dʼeffectuer des dépenses recouvrables liées Régime de pensions du Canada et de la Loi sur l’assura SERVICE CORRECTIONNEL DU CANADA Correctional Service of Canada 1b
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– Subventions inscrites à tout budget des dépenses pour l – Contributions
– Autorisation de verser à la Caisse de bienfaisance des dé au cours de l’exercice, des activités des détenus financé
– Autorisation d’exploiter des cantines dans les établissem ser les recettes, au cours de l’exercice, à la Caisse de bi
– Paiements, selon les conditions fixées par le gouverneur
a) aux détenus libérés aux prises avec une incapacité p participation aux activités normales dans des établissem le compte de tels détenus;
b) aux personnes à charge de détenus — libérés ou non leur participation à de telles activités. – Autorisation au ministre de la Sécurité publique et de la réserve de l’approbation du gouverneur en conseil, de avec le gouvernement de toute province en vue, selon
a) de l’incarcération, dans les établissements de cette p condamnées ou transférées dans un pénitencier;
b) de l’indemnisation afférente à l’entretien de ces pers
c) du paiement des frais de construction et d’autres frai blissements. SERVICE DE PROTECTION PARLEMENTAIRE Parliamentary Protective Service 1b
– Dépenses du programme SERVICES PARTAGÉS CANADA Shared Services Canada
1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette celui-ci pour la prestation de services de technologie de pensation des dépenses engagées au cours de l’exercic 5b
– Dépenses en capital
SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOGEME Canada Mortgage and Housing Corporation 1b
– Paiements à la Société visant à la rembourser pour les re sur les prêts consentis, les subventions et contributions contractées, les pertes subies et les frais et débours eng a) au titre de la Loi nationale sur l’habitation; b) dans le cadre des attributions qui lui sont conférées fédérale et qu’elle exerce en conformité avec la Loi sur d’hypothèques et de logement. SOCIÉTÉ DU CENTRE NATIONAL DES ARTS National Arts Centre Corporation
1b
2015-2016
– Paiements à la Société pour les dépenses de fonctionnem
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Postes SOCIÉTÉ RADIO-CANADA Canadian Broadcasting Corporation
1b
– Paiements à la Société pour les dépenses de fonctionnem VIA RAIL CANADA INC. VIA Rail Canada Inc.
1b
– Paiements à la Société pour les dépenses liées à sa gesti
– Paiements à la Société pour les dépenses d’immobilisati
– Paiements à la Société en vue de la prestation d’un servi conformément aux contrats conclus en vertu du sous-a (Transports) de la Loi no 1 de 1977 portant affectation d
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Chapter 10: Appropriation Act No. 4, 2016–17 SCHEDULE 2
SCHEDULE 2
Based on Supplementary Estimates (B), 2016–17, the amount gr items set out in this Schedule.
Sums granted to Her Majesty by this Act for the fiscal year endin following fiscal year ending March 31, 2018 and the purposes for w Vote No.
Items CANADA BORDER SERVICES AGENCY Agence des services frontaliers du Canada
1b
– Operating expenditures
– Authority, as referred to in paragraph 29.1(2)(a) of the Fi Act, to expend in the fiscal year — in order to offset exp that fiscal year — revenues that it receives in that fiscal (a) fees, related to border operations, for the provision a facility or for a product, right or privilege; and (b) payments received under contracts entered into by 5b
– Capital expenditures CANADA REVENUE AGENCY Agence du revenu du Canada
1b
– Operating expenditures – Contributions
– Recoverable expenditures in relation to the application o Plan and the Employment Insurance Act 5b
– Capital expenditures
– Recoverable expenditures in relation to the application o Plan and the Employment Insurance Act PARKS CANADA AGENCY Agence Parcs Canada 1b
– Program expenditures – Capital expenditures
– The grants listed in any of the Estimates for the fiscal ye – Contributions, including (a) expenditures on other than federal property; and
(b) payments to provinces and municipalities as contrib of undertakings carried out by those bodies
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ANNEXE 2
D’après le Budget supplémentaire des dépenses (B) 2016-2017, la des postes figurant à la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice en cours et à l’exercice suivant se terminant le 31 mars 2018, et fin No du crédit
Postes AGENCE DES SERVICES FRONTALIERS DU CANADA Canada Border Services Agency
1b
– Dépenses de fonctionnement
– Autorisation, au titre du paragraphe 29.1(2) de la Loi sur publiques, d’affecter, au cours de l’exercice, les recette lui-ci et provenant des éléments ci-après, à la compens gées au cours de l’exercice :
a) les droits — liés aux activités à la frontière — perçus service, l’utilisation d’une installation, l’achat d’un prod droit ou d’un privilège; b) les paiements reçus au titre de contrats conclus par 5b
– Dépenses en capital AGENCE DU REVENU DU CANADA Canada Revenue Agency
1b
– Dépenses de fonctionnement – Contributions
– Dépenses recouvrables au titre du Régime de pensions d l’assurance-emploi 5b
– Dépenses en capital
– Dépenses recouvrables au titre du Régime de pensions d l’assurance-emploi AGENCE PARCS CANADA Parks Canada Agency 1b
– Dépenses du programme – Dépenses en capital
– Subventions inscrites à tout budget des dépenses pour l – Contributions, notamment :
a) les dépenses afférentes à des propriétés autres que c fédéral;
b) les paiements aux provinces et aux municipalités à t l’égard des engagements assumés par ces dernières.
Published under authority of the Speaker of the House of Commons 2015-2016
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 12
A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures
ASSENTED TO DECEMBER 15, 2016 BILL C-29
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures”.
SUMMARY Part 1 implements certain income tax measures proposed in the March 22, 2016 budget by (a) eliminating the eligible capital property rules and introducing a new class of depreciable property; (b) introducing rules to prevent the avoidance of the shareholder loan rules using back-to-back arrangements; (c) excluding derivatives from the application of the inventory valuation rules; (d) ensuring that the return on a linked note retains the same character whether it is earned at maturity or reflected in a secondary market sale; (e) clarifying the tax treatment of emissions allowances and eliminating the double taxation of certain free emissions allowances; (f) introducing rules so that any accrued foreign exchange gains on a foreign currency debt will be realized when the debt becomes a parked obligation; (g) ensuring that amounts are not inappropriately received tax-free by a policyholder as a result of a disposition of an interest in a life insurance policy; (h) preventing the misuse of an exception in the anti-avoidance rules in the Income Tax Act for cross-border surplusstripping transactions; (i) indexing to inflation the maximum benefit amounts and the phase-out thresholds under the Canada child benefit, beginning in the 2020–21 benefit year; (j) amending the anti-avoidance rules in the Income Tax Act that prevent the multiplication of access to the small business deduction and the avoidance of the business limit and the taxable capital limit; (k) ensuring that an exchange of shares of a mutual fund corporation or investment corporation that results in the investor switching between funds will be considered for tax purposes to be a disposition at fair market value;
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Chapter 12: Budget Implementation Act, 2016, No. 2 SUMMARY
(l) implementing the country-by-country reporting standards recommended by the Organisation for Economic Co-operation and Development; (m) clarifying the application of anti-avoidance rules in the Income Tax Act for back-to-back loans to multiple intermediary structures and character substitution; and (n) introducing rules to prevent the avoidance of withholding tax on rents, royalties and similar payments using back-toback arrangements.
Part 1 implements other income tax measures confirmed in the March 22, 2016 budget by (a) allowing greater flexibility for recognizing charitable donations made by an individual’s former graduated rate estate; (b) clarifying what types of investment funds are excluded from the loss restriction event rules that otherwise limit a trust’s use of certain tax attributes; (c) ensuring that income arising in certain trusts on the death of the trust’s primary beneficiary is taxed in the trust and not in the hands of that beneficiary, subject to a joint election for certain testamentary trusts to report the income in that beneficiary’s final tax return; (d) clarifying that the Canada Revenue Agency and the courts may increase or adjust an amount included in an assessment that is under objection or appeal at any time, provided the total amount of the assessment does not increase; and (e) implementing the common reporting standard recommended by the Organisation for Economic Co-operation and Development for the automatic exchange of financial account information between tax authorities.
Part 1 also amends the Employment Insurance Act and various regulations to replace the term “child tax benefit” with “Canada child benefit”. Part 2 implements certain goods and services tax and harmonized sales tax (GST/HST) measures proposed or confirmed in the March 22, 2016 budget by (a) adding certain exported call centre services to the list of GST/HST zero-rated exports; (b) strengthening the test for determining whether two corporations, or a partnership and a corporation, can be considered closely related; (c) ensuring that the application of the GST/HST is unaffected by income tax amendments that convert eligible capital property into a new class of depreciable property; and (d) clarifying that the Canada Revenue Agency and the courts may increase or adjust an amount included in an assessment that is under objection or appeal at any time, provided the total amount of the assessment does not increase.
Part 3 implements an excise measure confirmed in the March 22, 2016 budget by clarifying that the Canada Revenue Agency and
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the courts may increase or adjust an amount included in an assessment that is under objection or appeal at any time, provided the total amount of the assessment does not increase.
Division 1 of Part 4 amends the Employment Insurance Act to specify what does not constitute suitable employment for the purposes of certain provisions of the Act. Division 2 of Part 4 amends the Old Age Security Act to provide that, in the case of low-income couples who have to live apart for reasons not attributable to either of them, the amount of the allowance is to be based on the income of the allowance recipient only. Division 3 of Part 4 amends the Canada Education Savings Act to replace the term “child tax benefit” with “Canada child benefit”. It also amends that Act to change the manner in which the eligibility for the Canada Learning Bond is established, including by eliminating the national child benefit supplement as an eligibility criterion and by adding an eligibility formula based on income and number of children. Division 4 of Part 4 amends the Canada Disability Savings Act to replace the term “child tax benefit” with “Canada child benefit”. It also amends the definition “phase-out income”. Division 5 of Part 4 amends the Royal Canadian Mint Act to enable the Royal Canadian Mint to anticipate profit with respect to the provision of goods or services, to clarify the powers of the Royal Canadian Mint, to confirm the current and legal tender status of all non-circulation $350 coins dated between 1999 and 2006 and to remove the requirement that the directors of the Royal Canadian Mint have experience in respect of metal fabrication or production, industrial relations or a related field.
Division 6 of Part 4 amends the Financial Administration Act, the Bank of Canada Act and the Canada Mortgage and Housing Corporation Act to clarify certain powers of the Minister of Finance in relation to the sound and efficient management of federal funds and the operation of Crown corporations. It amends the Financial Administration Act to provide that the Minister of Finance may lend, by way of auction, excess funds out of the Consolidated Revenue Fund and, with the authorization of the Governor in Council, may enter into contracts and agreements of a financial nature for the purpose of managing risks related to the financial position of the Government of Canada. It also amends the Bank of Canada Act to provide that the Minister of Finance may delegate to the Bank of Canada the management of the lending of money to agent corporations. Finally, it amends the Canada Mortgage and Housing Corporation Act to provide that the Bank of Canada may act as a custodian of the financial assets of the Canada Mortgage and Housing Corporation.
2015-2016
iv
TABLE OF PROVISIONS A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures
Short Title 1
Budget Implementation Act, 2016, No. 2
PART 1
Amendments to the Income Tax Act and to Related Legislation 2
PART 2
Amendments to the Excise Tax Act (GST/HST Measures) and Other Related Texts 89
PART 3
Excise Act, 2001 100
PART 4
Various Measures DIVISION 1
Employment Insurance Act 101
DIVISION 2
Old Age Security Act 104
DIVISION 3
Canada Education Savings Act 107
DIVISION 4
Canada Disability Savings Act 114
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DIVISION 5
Royal Canadian Mint Act 117
DIVISION 6
Funds Management 121
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64-65 ELIZABETH II
CHAPTER 12
A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures [Assented to 15th December, 2016] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Budget Implementation
Act, 2016, No. 2.
PART 1
Amendments to the Income Tax Act and to Related Legislation R.S., c. 1 (5th Supp.)
Income Tax Act 2 (1) Section 10 of the Income Tax Act is amended by adding the following after subsection (14): Derivatives (15) For the purposes of this section, property of a taxpayer that is a swap agreement, a forward purchase or sale agreement, a forward rate agreement, a futures agreement, an option agreement, or any similar agreement is deemed not to be inventory of the taxpayer. (2) Subsection (1) applies to agreements entered
into after March 21, 2016.
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3 (1) The portion of paragraph 13(4.3)(d) of the Act before subparagraph (ii) is replaced by the following: (d) any amount that would, if this Act were read without reference to this subsection, be included in the cost of a property of the transferor included in Class 14.1 of Schedule II to the Income Tax Regulations (including a deemed acquisition under subsection (35)) or included in the proceeds of disposition of a property of the transferee included in that Class (including a deemed disposition under subsection (37)) in respect of the disposition or termination of the former property by the transferor is deemed to be (i) neither included in the cost nor the proceeds of disposition of property included in that Class,
(2) Section 13 of the Act is amended by adding the
following after subsection (7.4): Deemed capital cost (7.41) Subsection (38) applies in respect of an amount
repaid after 2016 as if that amount was repaid immediately before 2017, if (a) the amount is repaid by the taxpayer under a legal
obligation to repay all or part of an amount the taxpayer received or was entitled to receive that was assistance from a government, municipality or other public authority (whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or as any other form of assistance) in respect of, or for the acquisition of, property the cost of which was an eligible capital expenditure of the taxpayer in respect of the business; (b) the amount of an eligible capital expenditure of
the taxpayer in respect of the business was reduced by paragraph 14(10)(c) because of the assistance referred to in paragraph (a); and (c) paragraph 20(1)(hh.1) does not apply in respect of the amount repaid.
Timing of deduction (7.42) No amount may be deducted under paragraph 20(1)(a) in respect of an amount of repaid assistance referred to in subsection (7.41) for any taxation year prior to the taxation year in which the assistance is repaid.
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(3) Subsection 13(34) of the Act is replaced by the following:
Goodwill (34) Where a taxpayer carries on a particular business, (a) there is deemed to be a single goodwill property in respect of the particular business; (b) if at any time the taxpayer acquires goodwill as
part of an acquisition of all or a part of another business that is carried on, after the acquisition, as part of the particular business — or is deemed by subsection (35) to acquire goodwill in respect of the particular business — the cost of the goodwill is added at that time to the cost of the goodwill property in respect of the particular business; (c) if at any time the taxpayer disposes of goodwill as
part of the disposition of part of the particular business, receives proceeds of disposition a portion of which is attributable to goodwill and continues to carry on the particular business or is deemed by subsection (37) to dispose of goodwill in respect of the particular business, (i) the taxpayer is deemed to dispose at that time of
a portion of the goodwill property in respect of the particular business having a cost equal to the lesser of the cost of the goodwill property in respect of the particular business otherwise determined and the portion of the proceeds attributable to goodwill, and (ii) the cost of the goodwill property in respect of the particular business is reduced at that time by the amount determined under subparagraph (i); and (d) if paragraph (c) applies to more than one disposition of goodwill at the same time, that paragraph and subsection (39) apply as if each disposition had occurred separately in the order designated by the taxpayer or, if the taxpayer does not designate an order, in the order designated by the Minister.
Outlays not relating to property (35) If at any time a taxpayer makes or incurs an outlay
or expense on account of capital for the purpose of
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gaining or producing income from a business carried on by the taxpayer, the taxpayer is deemed to acquire at that time goodwill in respect of the business with a cost equal to the amount of the outlay or expense if no portion of the amount is (a) the cost, or any part of the cost, of a property; (b) deductible in computing the taxpayer’s income
from the business (determined without reference to this subsection); (c) not deductible in computing the taxpayer’s income from the business because of any provision of this Act (other than paragraph 18(1)(b)) or the Income Tax Regulations; (d) paid or payable to a creditor of the taxpayer as, on
account of or in lieu of payment of, any debt, or on account of the redemption, cancellation or purchase of any bond or debenture; or (e) where the taxpayer is a corporation, partnership or trust, paid or payable to a person as a shareholder, partner or beneficiary, as the case may be, of the taxpayer.
No addition to goodwill (36) For greater certainty, no amount paid or payable
may be included in Class 14.1 of Schedule II to the Income Tax Regulations, if the amount is (a) in consideration for the purchase of shares; or (b) in consideration for the cancellation or assignment of an obligation to pay consideration referred to in paragraph (a).
Receipts not relating to property (37) If at any time in a taxation year a taxpayer has or
may become entitled to receive an amount (in this subsection referred to as the receipt) on account of capital in respect of a business that is or was carried on by the taxpayer, the taxpayer is deemed to dispose, at that time, of goodwill in respect of the business for proceeds of disposition equal to the amount by which the receipt exceeds the total of all outlays or expenses that were made or incurred by the taxpayer for the purpose of obtaining the receipt and that were not otherwise deductible in computing the taxpayer’s income, if the following conditions are satisfied (determined without reference to this subsection):
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(a) the receipt is not included in computing the taxpayer’s income, or deducted in computing, for the purposes of this Act, any balance of undeducted outlays, expenses or other amounts for the taxation year or a preceding taxation year; (b) the receipt does not reduce the cost or capital cost
of a property or the amount of an outlay or expense; and (c) the receipt is not included in computing any gain or loss of the taxpayer from a disposition of a capital property.
Class 14.1 — transitional rules (38) If a taxpayer has incurred an eligible capital expenditure in respect of a business before January 1, 2017, (a) at the beginning of that day, the total capital cost of all property of the taxpayer included in Class 14.1 of Schedule II to the Income Tax Regulations in respect of the business, each of which was an eligible capital property of the taxpayer immediately before that day or is the goodwill property in respect of the business, is deemed to be the amount determined by the formula 4/3 × (A + B – C)
where A
is the amount that is the cumulative eligible capital in respect of the business at the beginning of that day,
B
is the amount determined for F in the definition cumulative eligible capital in subsection 14(5) (as that subsection applied immediately before that day) in respect of the business at the beginning of that day, and
C
is the amount by which the total of all amounts determined, in respect of the business, for E or F in the definition cumulative eligible capital in subsection 14(5) (as that subsection applied immediately before that day), exceeds the total of all amounts determined for A to D.1 in that definition in respect of the business at the beginning of that day, including any adjustment required by subparagraph (d)(i);
(b) at the beginning of that day, the capital cost of
each property of the taxpayer included in the class in respect of the business, each of which was an eligible capital property of the taxpayer immediately before that day or is the goodwill property in respect of the business, is to be determined as follows:
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(i) the taxpayer shall designate the order in which the capital cost of each property that is not the goodwill property is determined and, if the taxpayer does not designate an order, the Minister may designate the order, (ii) the capital cost of a particular property that is not the goodwill property in respect of the business is deemed to be the lesser of the eligible capital expenditure of the taxpayer in respect of the particular property and the amount by which the total capital cost of the class determined under paragraph (a) exceeds the total of all amounts each of which is an amount deemed by this subparagraph to be the capital cost of a property that is determined in advance of the determination of the capital cost of the particular property, and (iii) the capital cost of the goodwill property is
deemed to be the amount by which the total capital cost of the class exceeds the total of all amounts each of which is an amount deemed by subparagraph (ii) to be the capital cost of a property; (c) an amount is deemed to have been allowed to the
taxpayer in respect of property of the class under regulations made under paragraph 20(1)(a) in computing the taxpayer’s income for taxation years ending before that day equal to the amount by which (i) the total of the total capital cost of the class and the amount determined for C in paragraph (a)
exceeds (ii) the amount determined for A in paragraph (a);
and (d) if no taxation year of the taxpayer ends immediately before that day and the taxpayer would have had a particular amount included, because of paragraph 14(1)(b) (as that paragraph applied immediately before that day), in computing the taxpayer’s income from the business for the particular taxation year that includes that day if the particular year had ended immediately before that day, (i) for the purposes of the formula in paragraph (a),
3/2 of the particular amount is to be included in computing the amount for B of the definition cumulative eligible capital in subsection 14(5) (as that subsection applied immediately before that day), (ii) the taxpayer is deemed to dispose of a capital property in respect of the business immediately
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before that day for proceeds of disposition equal to twice the particular amount, (iii) if the taxpayer elects in writing to have this subparagraph apply and files that election with the Minister on or before the filing-due date for the particular year, subparagraph (ii) does not apply and an amount equal to the particular amount is to be included in computing the taxpayer’s income from the business for the particular year, (iv) if, on or after that day and in the particular year, the taxpayer acquires a property included in the class in respect of the business, or is deemed by subsection (35) to acquire goodwill in respect of the business, and the taxpayer elects in writing to have this subparagraph apply and files that election with the Minister on or before the filing-due date for the particular year, (A) for the purposes of subparagraphs (ii) and (iii), the particular amount is to be reduced by the lesser of the particular amount otherwise determined and 1/2 of the capital cost of the property or goodwill acquired (determined without reference to clause (B)), and (B) the capital cost of the property or goodwill acquired, as the case may be, is to be reduced by twice the amount by which the particular amount is reduced under clause (A), and (v) if, in the particular year and before that day, the taxpayer disposed of a qualified farm or fishing property (as defined in subsection 110.6(1)) that was an eligible capital property of the taxpayer, the capital property disposed of under subparagraph (ii), if any, is deemed to be a qualified farm or fishing property to the extent of the lesser of (A) the proceeds of disposition of the capital property, and (B) the amount by which the proceeds of disposition of the qualified farm or fishing property exceed its cost.
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Class 14.1 — transitional rule (39) If at any time a taxpayer disposes of a particular property included in Class 14.1 of Schedule II to the Income Tax Regulations in respect of a business and none of subsections 24(2), 70(5.1), 73(3.1), 85(1), 88(1), 98(3) and (5), 107(2) and 107.4(3) apply to the disposition, then for the purpose of determining the undepreciated capital cost of the class, the taxpayer is deemed to have acquired a property of the class immediately before that time with a capital cost equal to the least of 1/4 of the proceeds of disposition of the particular property, 1/4 of the capital cost of the particular property and (a) if the particular property is not goodwill and is acquired before January 1, 2017 by the taxpayer, 1/4 of the capital cost of the particular property; (b) if the particular property is not goodwill, is acquired on or after that day by the taxpayer and subsection (40) deems an amount to have been allowed under paragraph 20(1)(a) in respect of the taxpayer’s acquisition of the particular property, that amount; (c) if the particular property (other than a property to
which paragraph (b) applies) is not goodwill and is acquired on or after that day by the taxpayer — in circumstances under which any of subsections 24(2), 70(5.1), 73(3.1), 85(1), 88(1), 98(3) and (5), 107(2) and 107.4(3) apply — from a person or partnership that would have been deemed under this subsection to have acquired a property if none of those subsections had applied, the capital cost of the property that would have been deemed under this subsection to have been acquired by the person or partnership; (d) if the particular property is goodwill, the amount
by which (i) the total of all amounts each of which is (A) 1/4 of the amount determined under subparagraph (38)(b)(iii) in respect of the business, (B) if goodwill is acquired on or after that day by
the taxpayer and subsection (40) deems an amount to have been allowed under paragraph 20(1)(a) in respect of the taxpayer’s acquisition of the goodwill, that amount, or (C) if goodwill is acquired (other than an acquisition in respect of which clause (B) applies) on or after that day by the taxpayer — in circumstances under which any of subsections 24(2),
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70(5.1), 73(3.1), 85(1), 88(1), 98(3) and (5), 107(2) and 107.4(3) apply — from a person or partnership that would have been deemed under this subsection to have acquired a property if none of those subsections had applied, the capital cost of the property that would have been deemed under this subsection to have been acquired by the person or partnership exceeds (ii) the total of all amounts each of which is the
capital cost of a property deemed by this subsection to have been acquired by the taxpayer at or before that time in respect of another disposition of goodwill in respect of the business; and (e) in any other case, nil.
Class 14.1 — transitional rule (40) If at any time a taxpayer acquires a particular property included in Class 14.1 of Schedule II to the Income Tax Regulations in respect of a business, the acquisition of the particular property is part of a transaction or series of transactions or events that includes a disposition (in this subsection referred to as the prior disposition) at or before that time of the particular property, or a similar property, by the taxpayer or a person or partnership that does not deal at arm’s length with the taxpayer and subsection (39) applies in respect of the prior disposition, then for the purpose of determining the undepreciated capital cost of the class, an amount is deemed to have been allowed under paragraph 20(1)(a) to the taxpayer in respect of the particular property in computing the taxpayer’s income for taxation years ending before the acquisition equal to the lesser of the capital cost of the property deemed by subsection (39) to be acquired in respect of the prior disposition and 1/4 of the capital cost of the particular property.
Class 14.1 — transitional rule (41) For the purposes of subsections (38) to (40) and
(42), paragraph 20(1)(hh.1), subsections 40(13) to (16) and paragraph 79(4)(b), cumulative eligible capital, eligible capital expenditure, eligible capital property and exempt gains balance have the meanings that would be assigned to those expressions if the Act read as it did immediately before 2017.
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Class 14.1 — transitional rules (42) If a taxpayer owns property included in Class 14.1 of Schedule II to the Income Tax Regulations in respect of a business at the beginning of 2017, that was an eligible capital property in respect of the business immediately before 2017, (a) for the purposes of the Act and its regulations
(other than this section, section 20 and any regulations made for the purposes of paragraph 20(1)(a)), if the amount determined for A in the definition cumulative eligible capital in subsection 14(5) would have been increased immediately before 2017 if the property had been disposed of immediately before that time, the capital cost of the property is deemed to be increased by 4/3 of the amount of that increase; (b) for purposes of this section, section 20 and any regulations made for the purposes of paragraph 20(1)(a), if the taxpayer was deemed by subsection 14(12) to continue to own eligible capital property in respect of the business and not to have ceased to carry on the business until a time that is after 2016, the taxpayer is deemed to continue to own the property and to continue to carry on the business until the time that is immediately before the first time one of the events that would be described in any of paragraphs 14(12)(c) to (g) (as they read immediately before 2017, if the reference to “eligible capital property” in paragraph 14(12)(d) were read as “eligible capital property or capital property”) occurs; (c) for the purposes of the descriptions of D.1 and K in the definition undepreciated capital cost in subsection (21), the taxpayer is deemed not to have paid or received any amounts before 2017 as or on account of an existing or proposed countervailing or anti-dumping duty in respect of depreciable property of the class; and (d) subsection (7.1) does not apply to assistance that a taxpayer received or is entitled to receive before 2017 in respect of a property that was an eligible capital property immediately before 2017.
(4) Subsection (1) applies in respect of dispositions and terminations that occur after 2016.
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(5) Subsections (2) and (3) come into force or are
deemed to have come into force on January 1, 2017. 4 (1) Section 14 of the Act is repealed. (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 5 (1) Section 15 of the Act is amended by adding
the following after subsection (2.15): Back-to-back arrangement — application (2.16) Subsection (2.17) applies at any time if (a) at that time, a person or partnership (referred to in this subsection and subsections (2.17) to (2.192) as the intended borrower) has an amount outstanding as or on account of a debt or other obligation to pay an amount (in this subsection and subsections (2.17) to (2.192) referred to as the shareholder debt) to a person or partnership (in this subsection and subsections (2.17) to (2.192) referred to as the immediate funder); (b) subsection (2) would not, in the absence of this
subsection and subsection (2.17), apply to the shareholder debt; (c) at that time, a funder, in respect of a particular
funding arrangement, (i) has an amount outstanding as or on account of a
debt or other obligation to pay an amount (other than a debt or other obligation to pay an amount to which subsection (2) applies or would apply if it were not a pertinent loan or indebtedness, as defined in subsection (2.11)) to a person or partnership that meets either of the following conditions: (A) recourse in respect of the debt or other obligation is limited in whole or in part, either immediately or in the future and either absolutely or contingently, to a funding arrangement, or (B) it can reasonably be concluded that all or a portion of the particular funding arrangement was entered into or was permitted to remain outstanding because (I) all or a portion of the debt or other obligation was entered into or was permitted to remain outstanding, or
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(II) the funder anticipated that all or a portion
of the debt or other obligation would become owing or remain outstanding, or (ii) has a specified right in respect of a particular property that was granted directly or indirectly by a person or partnership and (A) the existence of the specified right is required under the terms and conditions of the particular funding arrangement, or (B) it can reasonably be concluded that all or a portion of the particular funding arrangement was entered into, or was permitted to remain in effect, because (I) the specified right was granted, or (II) the funder anticipated that the specified
right would be granted; and (d) at that time, one or more funders is an ultimate
funder.
Back-to-back arrangement — consequences (2.17) If this subsection applies at a particular time,
then for the purposes of this section and section 80.4, the intended borrower is deemed to receive a loan from each particular ultimate funder at the particular time, the amount of which is equal to the amount determined by the formula A × B/C – (D – E)
where A
is the lesser of (a) the amount outstanding as or on account of the shareholder debt at the particular time, and (b) the total of all amounts, each of which is, at the particular time, (i) an amount outstanding as or on account of a
debt or other obligation that is owed by a funder (other than an ultimate funder) to an ultimate funder under a funding arrangement in respect of the shareholder debt, or (ii) the fair market value of a particular property in respect of which an ultimate funder has granted a specified right to a funder (other than
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an ultimate funder) under a funding arrangement in respect of the shareholder debt; B
is the total of all amounts, each of which is, at the particular time, (a) an amount outstanding as or on account of a
debt or other obligation that is owed by a funder (other than an ultimate funder) to the particular ultimate funder under a funding arrangement in respect of the shareholder debt, or (b) the fair market value of a particular property in respect of which the particular ultimate funder has granted a specified right to a funder (other than an ultimate funder) under a funding arrangement in respect of the shareholder debt; C
is the total amount determined under paragraph (b) of the description of A;
D
is the total of all amounts, each of which is, in respect of the shareholder debt, an amount that the intended borrower has been deemed by this subsection to have received from the particular ultimate funder as a loan at any time before the particular time; and
E
is the total amount of any repayments deemed by subsections (2.19) and (2.191) to have occurred before the particular time, in respect of any deemed loans from the particular ultimate funder that are referred to in the description of D.
Back-to-back arrangement — conditions for deemed repayment (2.18) Subsection (2.19) applies in respect of an intended borrower and a particular ultimate funder at a particular time if (a) prior to the particular time, subsection (2.17) has applied in respect of a shareholder debt to deem one or more loans to have been received by the intended borrower from the particular ultimate funder; and (b) at the particular time, (i) an amount owing in respect of the shareholder
debt is repaid in whole or in part, (ii) an amount owing in respect of a debt or other obligation owing to the particular ultimate funder by a funder (other than an ultimate funder) under a funding arrangement in respect of the shareholder debt is repaid in whole or in part, or (iii) either
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(A) there is a decrease in the fair market value of
a property in respect of which a specified right was granted by the particular ultimate funder to a funder (other than an ultimate funder) under a funding arrangement in respect of the shareholder debt, or (B) a right described in clause (A) is extinguished.
Back-to-back arrangement — deemed repayment (2.19) If this subsection applies in respect of an intended borrower and a particular ultimate funder at a particular time, (a) the intended borrower is deemed, for the purposes of this section, paragraph 20(1)(j), section 80.4 and subsection 227(6.1), to repay, in whole or in part, one or more of the deemed loans referred to in paragraph (2.18)(a) at the particular time; and (b) the total amount of the deemed repayments referred to in paragraph (a) is to be determined by the following formula: A–B–C
where A
is the total of all amounts, each of which is the amount of a loan deemed by subsection (2.17) to have been received, at any time before the particular time, by the intended borrower from the particular ultimate funder in respect of the shareholder debt,
B
is the total of all amounts deemed by this subsection to have been repaid, at any time before the particular time, by the intended borrower in respect of any loans referred to in the description of A, and
C
is the amount determined by the formula D × E/F
where D
is the lesser of (i) the amount outstanding as or on account of the shareholder debt, immediately after the particular time, and (ii) the total of all amounts, each of which
is, immediately after the particular time, (A) an amount outstanding as or on account of a debt or other obligation that
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is owed by a funder (other than an ultimate funder) to an ultimate funder under a funding arrangement in respect of the shareholder debt, or (B) the fair market value of a particular property in respect of which an ultimate funder has granted a specified right to a funder (other than an ultimate funder) under a funding arrangement in respect of the shareholder debt, E
is the total of all amounts, each of which is, immediately after the particular time (i) an amount outstanding as or on account of a debt or other obligation that is owed by a funder (other than an ultimate funder) to the particular ultimate funder under a funding arrangement in respect of the shareholder debt, or (ii) the fair market value of a particular property in respect of which the particular ultimate funder has granted a specified right to a funder (other than an ultimate funder) under a funding arrangement in respect of the shareholder debt, and
F
is the amount determined under subparagraph (ii) in the description of D.
Negative amounts (2.191) If, in the absence of section 257, the formula in
subsection (2.17) would result in a negative amount at a particular time, (a) the intended borrower is deemed, for the purposes
of this section, paragraph 20(1)(j), section 80.4 and subsection 227(6.1), to repay, in whole or in part, one or more of the loans deemed by subsection (2.17) to have been received by the intended borrower from the particular ultimate funder before the particular time; and (b) the total amount of the deemed repayments referred to in paragraph (a) is equal to the absolute value of that negative amount.
Back-to-back arrangement — definitions (2.192) The following definitions apply in this subsection and subsections (2.16) to (2.191).
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funder, in respect of a funding arrangement, means (a) if the funding arrangement is described in paragraph (a) of the definition funding arrangement, the immediate funder; (b) if the funding arrangement is described in paragraph (b) of the definition funding arrangement, the creditor in respect of the debt or other obligation or the grantor of the specified right, as the case may be; and (c) a person or partnership that does not deal at arm’s length with a person or partnership referred to in paragraph (a) or (b). (bailleur de fonds)
funding arrangement means (a) the shareholder debt; and (b) each debt or other obligation or specified right,
owing by or granted to a funder, in respect of a particular funding arrangement, if the debt or other obligation or specified right meets the conditions in subparagraph (2.16)(c)(i) or (ii) in respect of a funding arrangement. (mécanisme de financement) specified right has the same meaning as in subsection 18(5). (droit déterminé) ultimate funder means a funder, if subsection (2) would apply to the shareholder debt if the creditor under the shareholder debt were the funder instead of the immediate funder. (bailleur de fonds ultime)
(2) Subsection (1) applies in respect of (a) if the immediate funder in respect of a
shareholder debt is a debtor, or holder of a specified right, under a funding arrangement under which an ultimate funder is the creditor or the grantor of the specified right, (i) loans received and indebtedness incurred in respect of the shareholder debt after March 21, 2016, and (ii) any portion of a particular loan received or indebtedness incurred in respect of the shareholder debt before March 22, 2016 that remains outstanding on that day, as if that
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portion were a separate loan or indebtedness that was received or incurred, as the case may be, on March 22, 2016 in the same manner and on the same terms as the particular loan or indebtedness; and (b) in any other case, (i) loans received and indebtedness incurred
after 2016, and (ii) any portion of a particular loan received or indebtedness incurred before January 1, 2017 that remains outstanding on that day, as if that portion were a separate loan or indebtedness that was received or incurred, as the case may be, on January 1, 2017 in the same manner and on the same terms as the particular loan or indebtedness.
6 (1) Subsection 18(1) of the Act is amended by striking out “and” at the end of paragraph (v), by adding “and” at the end of paragraph (w) and by adding the following after paragraph (w):
Derivatives — lower of cost and market (x) any reduction in a taxation year in the value of a property if (i) the method used by the taxpayer to value the
property at the end of the year for purposes of computing the taxpayer’s profit from a business or property is the cost at which the taxpayer acquired it or its fair market value at the end of the year, whichever is lower, (ii) the property is described in subsection 10(15),
and (iii) the property is not disposed of by the taxpayer
in the year; and Payment for shares (y) an amount referred to in subsection 13(36). (2) Paragraph 18(1)(x) of the Act, as enacted by
subsection (1), applies to agreements entered into after March 21, 2016. (3) Paragraph 18(1)(y) of the Act, as enacted by subsection (1), comes into force or is deemed to have come into force on January 1, 2017.
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7 (1) Paragraph 20(1)(b) of the Act is replaced by the following:
Incorporation expenses (b) the lesser of (i) the portion of the amount (that is not otherwise
deductible in computing the income of the taxpayer) that is an expense incurred in the year for the incorporation of a corporation, and (ii) $3,000 less the total of all amounts each of
which is an amount deducted by another taxpayer in respect of the incorporation of the corporation; (2) Paragraph 20(1)(hh.1) of the Act is replaced by
the following: Repayment of obligation (hh.1) 3/4 of any amount repaid by the taxpayer in
the year (on or after the time the taxpayer ceases to carry on a business) under a legal obligation to repay all or part of an amount the taxpayer received or was entitled to receive that was assistance from a government, municipality or other public authority (whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or as any other form of assistance) in respect of, or for the acquisition of, property the cost of which was an eligible capital expenditure of the taxpayer in respect of the business if the amount of the eligible capital expenditure of the taxpayer in respect of the business was reduced by paragraph 14(10)(c) because of the amount of the assistance the taxpayer received or was entitled to receive;
(3) Subsections 20(4.2) and (4.3) of the Act are replaced by the following:
Former eligible capital property (4.2) If an amount is deductible under subsection (4) in
respect of the disposition of a depreciable property and subsection 13(39) applied to the disposition of the depreciable property, the amount deductible under subsection (4) is equal to 3/4 of the amount that would be deductible without reference to this subsection. (4) Section 20 of the Act is amended by adding the
following after subsection (14.1):
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 1 Amendments to the Income Tax Act and to Related Legislation Income Tax Act Sections 7-8
Sales of linked notes (14.2) For the purposes of subsection (14), the amount
determined by the following formula is deemed to be interest that accrued on an assigned or otherwise transferred debt obligation — that is, at any time, described in paragraph 7000(1)(d) of the Income Tax Regulations — to which the transferee has become entitled to for a period commencing before the time of the transfer and ending at that particular time that is not payable until after that particular time: A−B
where A
is the price for which the debt obligation was assigned or otherwise transferred at the particular time; and
B
is the amount by which the price (converted to Canadian currency using the exchange rate prevailing at the particular time, if the debt obligation is denominated in a foreign currency) for which the debt obligation was issued exceeds the portion, if any, of the principal amount of the debt obligation (converted to Canadian currency using the exchange rate prevailing at the particular time, if the debt obligation is denominated in a foreign currency) that was repaid by the issuer on or before the particular time.
(5) Subsection 20(16.1) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in respect of a taxation year in respect of property
included in Class 14.1 of Schedule II to the Income Tax Regulations unless the taxpayer has ceased to carry on the business to which the class relates. (6) Subsection (1) applies in respect of expenses incurred after 2016. (7) Subsections (2) and (5) come into force or are
deemed to have come into force on January 1, 2017. (8) Subsection (3) applies to dispositions that occur after 2016. (9) Subsection (4) applies to transfers occurring
after 2016. 8 (1) Subsection 24(1) of the Act is repealed.
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(2) Subsection 24(2) of the Act is replaced by the
following: Business carried on by spouse or common-law partner or controlled corporation (2) If, at any time, an individual ceases to carry on a business and the individual’s spouse or common-law partner, or a corporation controlled directly or indirectly in any manner whatever by the individual, carries on the business and acquires all of the property included in Class 14.1 of Schedule II to the Income Tax Regulations in respect of the business owned by the individual immediately before that time and that had value at that time, the following rules apply: (a) the individual is deemed to have, immediately before that time, disposed of the property and received proceeds of disposition equal to the lesser of the capital cost and the cost amount to the individual of the property immediately before the disposition; (b) the spouse, common-law partner or corporation,
as the case may be, is deemed to have acquired the property at a cost equal to those proceeds; and (c) if the amount that was the capital cost to the individual of the property exceeds the amount determined under paragraph 70(5)(b) to be the cost to the person that acquired the property, for the purposes of sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a), (i) the capital cost to the person of the property is
deemed to be the amount that was the capital cost to the individual of the property, and (ii) the excess is deemed to have been allowed to the person in respect of the property under regulations made for the purposes of paragraph 20(1)(a) in computing income for taxation years that ended before the person acquired the property.
(3) Subsection 24(3) of the Act is repealed.
(4) Subsections (1) to (3) come into force or are
deemed to have come into force on January 1, 2017. 9 (1) Subsection 25(3) of the Act is replaced by
the following:
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Dispositions in extended fiscal period (3) If subsection (1) applies in respect of a fiscal period of a business of an individual, for the purpose of computing the individual’s income for the fiscal period, section 13 is to be read without reference to its subsection (8). (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 10 (1) The Act is amended by adding the following after section 27: Emissions allowances 27.1 (1) Notwithstanding section 10, for the purpose of
computing a taxpayer’s income from a business, an emissions allowance shall be valued at the cost at which the taxpayer acquired it. Determination of cost of emissions allowances (2) If at any particular time a taxpayer that owns one
emissions allowance, or two or more identical emissions allowances (for the purposes of this subsection two or more emissions allowances will be considered identical if they could be used to settle the same emissions obligations), acquires one or more other emissions allowances (in this subsection referred to as newly acquired emissions allowances), each of which is identical to each of the previously-acquired emissions allowances, for the purposes of computing, at any subsequent time, the cost of the taxpayer of each of the identical emissions allowances, (a) the taxpayer is deemed to have disposed of each of
the previously-acquired emissions allowances immediately before the particular time for proceeds equal to its cost to the taxpayer immediately before the particular time; and (b) the taxpayer is deemed to have acquired each of the identical emissions allowances at the particular time at a cost equal to the amount determined by the formula (A + B)/C
where A
is the total cost to the taxpayer immediately before the particular time of the previously-acquired emissions allowances,
B
is the total cost to the taxpayer (determined without reference to this section) of the newly-acquired emissions allowances, and
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is the number of the identical emissions allowances owned by the taxpayer immediately after the particular time.
C
Expense restriction (3) Notwithstanding any other provision of this Act, in
computing a taxpayer’s income from a business for a taxation year, the total amount deductible in respect of a particular emissions obligation for a taxation year shall not exceed the amount determined by the formula A+BxC
where A
is the total cost of emissions allowances either (a) used by the taxpayer to settle the particular
emissions obligation in the year, or (b) held by the taxpayer at the end of the taxation
year that can be used to satisfy the particular emissions obligation in respect of the year; B
is the amount determined by the formula D − (E + F)
where
C
D
is the number of emissions allowances required to satisfy the particular emissions obligation in respect of the taxation year,
E
is the number of emissions allowances used by the taxpayer to settle the particular emissions obligation in the year, and
F
is the number of emissions allowances held by the taxpayer at the end of the taxation year that can be used to satisfy the particular emissions obligation in respect of the year; and
is the fair market value of an emissions allowance at the end of the taxation year that could be used to satisfy the particular emissions obligation in respect of the year.
Income inclusion in following year (4) There shall be included in computing the income of a
taxpayer for a taxation year as income from a business the amount deducted in respect of an emissions obligation referred to in subsection (3) for the immediately preceding taxation year to the extent that the emissions obligation was not settled in the immediately preceding taxation year.
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Proceeds of disposition (5) If a taxpayer surrenders an emissions allowance to settle an emissions obligation, the taxpayer’s proceeds from the disposition of the emissions allowance are deemed to be equal to the taxpayer’s cost of the emissions allowance.
Loss restriction event (6) Notwithstanding subsection (1), each emissions allowance held at the end of the taxpayer’s taxation year that ends immediately before the time at which the taxpayer is subject to a loss restriction event is to be valued at the cost at which the taxpayer acquired the property, or its fair market value at the end of the year, whichever is lower, and after that time the cost at which the taxpayer acquired the property is, subject to a subsequent application of this subsection and subsection (2), deemed to be that lower amount. (2) Subsection (1) applies in respect of emissions allowances acquired in taxation years that begin after 2016. However, if a taxpayer elects in their return of income for their 2016 or 2017 taxation year, subsection (1) applies in respect of emissions allowances acquired by the taxpayer in taxation years that end after 2012.
11 (1) Paragraph 28(1)(d) of the Act is replaced
by the following: (d) the total of all amounts each of which is an
amount included in computing the taxpayer’s income for the year from the business because of subsection 13(1), 80(13) or 80.3(3) or (5), (2) Paragraph 28(1)(g) of the Act is replaced by the following: (g) the total of all amounts each of which is an
amount deducted for the year under paragraph 20(1)(a) or (uu), subsection 20(16), section 30 or subsection 80.3(2) or (4) in respect of the business, (3) Subsections (1) and (2) come into force or are deemed to have come into force on January 1, 2017. 12 (1) Clause 38(a.1)(ii)(B) of the Act is replaced
by the following:
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(B) the subject of a gift to which subsection 118.1(5.1) applies and that is made by the taxpayer’s estate to a qualified donee, or (2) Clause 38(a.2)(ii)(B) of the Act is replaced by
the following: (B) the subject of a gift to which subsection 118.1(5.1) applies and that is made by the taxpayer’s estate to a qualified donee (other than a private foundation); (3) Subsections (1) and (2) apply to the 2016 and subsequent taxation years. 13 (1) Subparagraph 39(1)(a)(i) of the Act is repealed. (2) Clause 39(1)(a)(i.1)(B) of the Act is replaced
by the following: (B) the disposition is deemed by section 70 to have occurred and the object is the subject of a gift to which subsection 118.1(5.1) applies and that is made by the taxpayer’s estate to an institution that would be described in clause (A) if the disposition were made at the time the estate makes the gift, (3) Subparagraph 39(1)(b)(ii) of the Act is replaced by the following: (ii) property described in any of subparagraphs
39(1)(a)(ii) to (iii) and (v); and (4) Section 39 of the Act is amended by adding the following after subsection (2):
Deemed gain — parked obligation (2.01) For the purposes of subsection (2), if a debt obligation owing by a taxpayer (referred to in this subsection and subsections (2.02) and (2.03) as the debtor) is denominated in a foreign currency and the debt obligation has become a parked obligation at a particular time, the debtor is deemed at that time to have made the gain, if any, that the debtor otherwise would have made if it had paid an amount at the particular time in satisfaction of the debt obligation equal to (a) if the debt obligation has become a parked obligation at the particular time as a result of its acquisition by the holder of the debt obligation, the amount paid by the holder to acquire the debt obligation; and (b) in any other case, the fair market value of the debt
obligation at the particular time.
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Parked obligation (2.02) For the purposes of subsection (2.01), a debt obligation owing by a debtor is a parked obligation at a particular time if (a) both (i) at that time, the holder of the debt obligation
does not deal at arm’s length with the debtor or, if the debtor is a corporation, has a significant interest in the debtor, and (ii) at any previous time, a person who held the debt obligation dealt at arm’s length with the debtor and, where the debtor is a corporation, did not have a significant interest in the debtor; and (b) it can reasonably be considered that one of the main purposes of the transaction or event or series of transactions or events that resulted in the debt obligation meeting the condition in subparagraph (a)(i) is to avoid the application of subsection (2).
Interpretation (2.03) For the purposes of subsections (2.01) and (2.02), (a) paragraph 80(2)(j) applies for the purpose of determining whether two persons are related to each other or whether any person is controlled by any other person; and (b) paragraph 80.01(2)(b) applies for the purpose of
determining whether a person has a significant interest in a corporation. (5) Subsections (1) and (3) come into force or are deemed to have come into force on January 1, 2017. (6) Subsection (2) applies to the 2016 and subsequent taxation years. (7) Subsection (4) is deemed to have come into force on March 22, 2016. However, subsection 39(2.01) of the Act, as enacted by subsection (4), does not apply to a debtor in respect of a debt obligation owing by that debtor at the time that the obligation meets the conditions to become a parked obligation under subsection 39(2.02) of the Act, as enacted by subsection (4), because of a written agreement entered into before March 22, 2016, if that time is before 2017.
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14 (1) Paragraph (b) of the description of B in
subsection 39.1(2) of the Act is replaced by the following: (b) if the entity is a partnership, twice the amount, if any, claimed under subsection (4) by the individual for the year in respect of the entity, and (2) Subsection 39.1(5) of the Act is repealed.
(3) Subsections (1) and (2) apply in respect of taxation years that begin after 2016.
15 (1) Section 40 of the Act is amended by adding
the following after subsection (12): Class 14.1 — transitional rules (13) Subsection (14) applies in respect of a disposition by a taxpayer of a property that is included in Class 14.1 of Schedule II to the Income Tax Regulations in respect of a business of the taxpayer if (a) the property was an eligible capital property of the
taxpayer immediately before January 1, 2017; (b) the amount determined for Q in the definition cumulative eligible capital in subsection 14(5) in respect of the business immediately before January 1, 2017 is greater than nil; (c) the amount determined for B in that definition in respect of the business immediately before January 1, 2017 is nil; and (d) no amount is included in the taxpayer’s income for
a taxation year because of paragraph 13(38)(d).
Class 14.1 — transitional rules (14) If this subsection applies in respect of a disposition at any time by a taxpayer of a property, the taxpayer’s capital gain from the disposition is to be reduced by such amount as the taxpayer claims, not exceeding the amount by which (a) 2/3 of the amount determined for Q in the definition cumulative eligible capital in subsection 14(5) in respect of the business immediately before 2017
exceeds
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(b) the total of all amounts each of which is an
amount claimed under this subsection in respect of another disposition at or before that time.
Class 14.1 — transitional rules (15) Subsection (16) applies in respect of a disposition by an individual of a property that is included in Class 14.1 of Schedule II to the Income Tax Regulations in respect of a business of the individual if (a) the property was an eligible capital property of the
individual immediately before January 1, 2017; and (b) the individual’s exempt gains balance in respect of
the business is greater than nil for the taxation year that includes January 1, 2017.
Class 14.1 — transitional rules (16) If this subsection applies in respect of a disposition
at any time by an individual of a property, the individual’s capital gain from the disposition is to be reduced by such amount as the individual claims, not exceeding the amount by which (a) twice the amount of the individual’s exempt gains balance in respect of the business for the taxation year that includes January 1, 2017
exceeds (b) the total of (i) if paragraph 13(38)(d) applies in respect of the
business for the individual’s taxation year that includes January 1, 2017, the amount determined for D in paragraph 14(1)(b) for the purposes of paragraph 13(38)(d), and (ii) the total of all amounts each of which is an
amount claimed under this subsection in respect of another disposition at or before that time. (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 16 Subparagraph 53(1)(e)(iii) of the Act is replaced by the following: (iii) the taxpayer’s share of the amount, if any, by which
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(A) any proceeds of a life insurance policy received by the partnership after 1971 and before that time in consequence of the death of any person whose life was insured under the policy, exceeds the total of all amounts each of which is (B) the adjusted cost basis (in this subparagraph as defined in subsection 148(9)), immediately before the death, of (I) if the death occurs before March 22, 2016,
the policy to the partnership, and (II) if the death occurs after March 21, 2016, a
policyholder’s interest in the policy, (C) the amount by which the fair market value of consideration given in respect of a disposition of an interest in the policy exceeds the greater of the amount determined under subparagraph 148(7)(a)(i) in respect of the disposition and the adjusted cost basis to the policyholder of the interest immediately before the disposition, if (I) the death occurs after March 21, 2016, and (II) the disposition was by a policyholder
(other than a taxable Canadian corporation) after 1999 and before March 22, 2016, or (D) if the death occurs after March 21, 2016, an interest in the policy was disposed of by a policyholder (other than a taxable Canadian corporation) after 1999 and before March 22, 2016 and subsection 148(7) applied to the disposition, the amount, if any, determined by the formula A−B
where
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A
is the amount, if any, by which the lesser of the adjusted cost basis to the policyholder of the interest immediately before the disposition and the fair market value of consideration given in respect of the disposition exceeds the amount determined under subparagraph 148(7)(a)(i) in respect of the disposition, and
B
is the absolute value of the negative amount, if any, that would be, in the absence of section 257, the adjusted cost basis, immediately before the death, of the interest in the policy,
Chapter 12: Budget Implementation Act, 2016, No. 2 PART 1 Amendments to the Income Tax Act and to Related Legislation Income Tax Act Sections 17-18
17 (1) The definition eligible capital property in section 54 of the Act is repealed. (2) Paragraph (k) of the definition proceeds of disposition in section 54 of the Act is replaced by the following: (k) any amount that would otherwise be proceeds of
disposition of property of a taxpayer to the extent that the amount is deemed by subsection 84.1(1), 212.1(1.1) or 212.2(2) to be a dividend paid to the taxpayer; (produit de disposition) (3) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017. (4) Subsection (2) applies in respect of dispositions that occur after March 21, 2016. 18 (1) The definition goodwill amount in subsection 56.4(1) of the Act is replaced by the following: goodwill amount, of a taxpayer, is an amount the taxpayer has or may become entitled to receive that would, if this Act were read without reference to this section, be required to be included in the proceeds of disposition of a property included in Class 14.1 of Schedule II to the Income Tax Regulations, or is an amount to which subsection 13(38) applies, in respect of a business carried on by the taxpayer through a permanent establishment located in Canada. (montant pour achalandage) (2) Paragraph 56.4(3)(b) of the Act is replaced by
the following: (b) the amount would, if this Act were read without
reference to this section, be required to be included in the proceeds of disposition of a property included in Class 14.1 of Schedule II to the Income Tax Regulations, or is an amount to which subsection 13(38) applies, in respect of the business to which the restrictive covenant relates, and the particular taxpayer elects (or if the amount is payable by the purchaser in respect of a business carried on in Canada by the purchaser, the particular taxpayer and the purchaser jointly elect) in prescribed form to apply this paragraph in respect of the amount; or
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(3) Paragraph 56.4(4)(b) of the Act is replaced by
the following: (b) if an election has been made under paragraph
(3)(b) in respect of the amount, to be considered to be incurred by the purchaser on account of capital for the purpose of determining the cost of the property or for the purposes of subsection 13(35), as the case may be, and not to be an amount paid or payable for all other purposes of the Act; and (4) Subsections (1) to (3) come into force or are deemed to have come into force on January 1, 2017. 19 (1) Paragraph 69(5)(d) of the Act is replaced
by the following: (d) subsections 13(21.2), 18(15) and 40(3.4) and (3.6) do not apply in respect of any property disposed of on the winding-up. (2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017. 20 (1) Subsection 70(3.1) of the Act is replaced by the following:
Exception (3.1) For the purposes of this section, rights or things
do not include an interest in a life insurance policy (other than an annuity contract of a taxpayer where the payment therefor was deductible in computing the taxpayer’s income because of paragraph 60(l) or was made in circumstances in which subsection 146(21) applied), land included in the inventory of a business, a Canadian resource property or a foreign resource property. (2) Subsection 70(5.1) of the Act is replaced by the following:
Transfer or distribution — Class 14.1 (5.1) Notwithstanding subsection (6), if property included in Class 14.1 of Schedule II to the Income Tax Regulations of the taxpayer in respect of a business carried on by the taxpayer immediately before the taxpayer’s death that is a property to which subsection (5) would otherwise apply is, as a consequence of the death, transferred or distributed (otherwise than by way of a distribution of property by a trust that claimed a deduction under paragraph 20(1)(a) or (b) in respect of the property or in circumstances to which subsection 24(2) applies) to any person (in this subsection referred to as the beneficiary), the following rules apply:
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(a) paragraphs (5)(a) and (b) do not apply in respect of the property; (b) the taxpayer is deemed to have, immediately before the taxpayer’s death, disposed of the property and received proceeds of disposition equal to the lesser of the capital cost and the cost amount to the taxpayer of the property immediately before the death; (c) the beneficiary is deemed to have acquired the property at the time of the death at a cost equal to those proceeds; and (d) paragraph (5)(c) applies as if the references to “paragraph (a)” were read as references to “paragraph (5.1)(b)” and the reference to “paragraph (b)” were read as reference to “paragraph (5.1)(c)”.
(3) Subsection 70(6.2) of the Act is replaced by the
following: Election (6.2) Subsection (5.1), (6) or (6.1) does not apply to any property of a deceased taxpayer in respect of which the taxpayer’s legal representative elects, in the taxpayer’s return of income under this Part (other than a return of income filed under subsection (2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) for the year in which the taxpayer died, to have subsection (5) or (5.4), as the case may be, apply.
(4) The portion of subsection 70(9.8) of the Act before paragraph (a) is replaced by the following: Leased farm or fishing property (9.8) For the purposes of subsections (9) and 73(3) and
paragraph (d) of the definition qualified farm or fishing property in subsection 110.6(1), a property of an individual is, at a particular time, deemed to be used by the individual in a farming or fishing business carried on in Canada if, at that particular time, the property is being used, principally in the course of carrying on a farming or fishing business in Canada, by (5) Subsections (1) to (4) come into force or are deemed to have come into force on January 1, 2017. 21 (1) Paragraph 73(3)(a) of the Act is replaced by the following:
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(a) the property was, before the transfer, land in
Canada or depreciable property in Canada of a prescribed class, of the taxpayer; (2) Paragraph 73(3.1)(c) of the Act is repealed. (3) Subsection 73(3.1) of the Act is amended by adding “and” at the end of paragraph (e) and by repealing paragraphs (f) and (g). (4) Subsections (1) to (3) come into force or are
deemed to have come into force on January 1, 2017. 22 (1) Paragraph 79(4)(b) of the Act is replaced by the following: (b) paragraph 20(1)(hh.1) applies, where the cost of the property to the person was an eligible capital expenditure at the time the property was acquired; (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 23 (1) Paragraph 80(2)(c) of the Act is replaced by
the following: (c) subsections (3) to (5) and (8) to (13) apply in numerical order to the forgiven amount in respect of a commercial obligation; (2) Paragraph 80(2)(f) of the Act is repealed. (3) Subsection 80(7) of the Act is repealed.
(4) The portion of subsection 80(9) of the Act before paragraph (a) is replaced by the following: Reductions of adjusted cost bases of capital properties (9) If a commercial obligation issued by a debtor is settled at any time and amounts have been designated under subsections (5) and (8) to the maximum extent permitted in respect of the settlement, subject to subsection (18) (5) Subsection 80(10) of the Act is replaced by the
following: Reduction of adjusted cost bases of certain shares and debts (10) If a commercial obligation issued by a debtor is settled at any time in a taxation year and amounts have
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been designated by the debtor under subsections (5), (8) and (9) to the maximum extent permitted in respect of the settlement, subject to subsection (18) the remaining unapplied portion of that forgiven amount shall be applied (to the extent that it is designated in a prescribed form filed with the debtor’s return of income under this Part for the year) to reduce immediately after that time the adjusted cost bases to the debtor of capital properties, owned by the debtor immediately after that time, that are shares of the capital stock of corporations of which the debtor is a specified shareholder at that time and debts issued by corporations of which the debtor is a specified shareholder at that time (other than shares of the capital stock of corporations related to the debtor at that time, debts issued by corporations related to the debtor at that time and excluded properties). (6) The portion of subsection 80(11) of the Act before paragraph (a) is replaced by the following: Reduction of adjusted cost bases of certain shares, debts and partnership interests (11) If a commercial obligation issued by a debtor is settled at any time in a taxation year and amounts have been designated by the debtor under subsections (5), (8), (9) and (10) to the maximum extent permitted in respect of the settlement, subject to subsection (18) the remaining unapplied portion of that forgiven amount shall be applied (to the extent that it is designated in a prescribed form filed with the debtor’s return of income under this Part for the year) to reduce immediately after that time the adjusted cost bases to the debtor of
(7) The portion of subsection 80(12) of the Act before paragraph (a) is replaced by the following:
Capital gain where current year capital loss (12) If a commercial obligation issued by a debtor (other than a partnership) is settled at any time in a taxation year and amounts have been designated by the debtor under subsections (5), (8) and (9) to the maximum extent permitted in respect of the settlement,
(8) The portion of paragraph (a) of the description of D in subsection 80(13) of the Act before subparagraph (i) is replaced by the following:
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(a) if the debtor has designated amounts under subsections (5), (8), (9) and (10) to the maximum extent permitted in respect of the settlement, the amount, if any, by which
(9) Paragraph 80(14.1)(c) of the Act is replaced by
the following: (c) amounts were designated under subsections (5),
(8), (9) and (10) by each of those directed persons to the maximum extent permitted in respect of the settlement of each of those notional obligations; and (10) Paragraph 80(15)(b) of the Act is replaced by the following: (b) for the purpose of paragraph (a), the relevant limit in respect of the partnership obligation is the amount that would be included in computing the member’s income for the year as a consequence of the application of subsection (13) and section 96 to the settlement of the partnership obligation if the partnership had designated amounts under subsections (5), (8), (9) and (10) to the maximum extent permitted in respect of each obligation settled in that fiscal period and if income arising from the application of subsection (13) were from a source of income separate from any other sources of partnership income; and
(11) Subsections (1) to (10) come into force or are
deemed to have come into force on January 1, 2017. 24 (1) Paragraph 80.4(2)(e) of the Act is replaced
by the following: (e) the total of (i) the amount of interest for the year paid on all such loans and debts (other than loans deemed to have been made under subsection 15(2.17)) not later than 30 days after the end of the year, and (ii) the specified interest amounts, for the year, in respect of all such loans that are deemed to have been made under subsection 15(2.17).
(2) Subsection 80.4(7) of the Act is amended by adding the following in alphabetical order:
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specified interest amount, for a year, in respect of a loan (referred to in this definition as the deemed loan) deemed to have been made under subsection 15(2.17) by an ultimate funder (as defined in subsection 15(2.192)), means the amount determined by the formula A × (B/C)
where A
is the amount of interest for the year paid not later than 30 days after the end of the year on all debts — owing by one or more funders (as defined in subsection 15(2.192), but excluding any funders that are ultimate funders as defined in subsection 15(2.192)) under one or more funding arrangements (as defined in subsection 15(2.192)) to the ultimate funder — that gave rise to the deemed loan;
B
is the average amount outstanding for the year in respect of the deemed loan; and
C
is the total of all amounts each of which is the average amount outstanding in the year as or on account of an amount owing under a debt described in A. (montant d’intérêts déterminé)
(3) Subsections (1) and (2) apply in respect of (a) loans received and indebtedness incurred
after March 21, 2016; and (b) any portion of a particular loan received or indebtedness incurred before March 22, 2016 that remains outstanding on that day, as if that portion were a separate loan or indebtedness that was received or incurred, as the case may be, on March 22, 2016 in the same manner and on the same terms as the particular loan or indebtedness.
25 (1) Subparagraph 84(1)(c.3)(i) of the Act is replaced by the following: (i) on the issuance of shares of that class or shares of another class for which the shares of that class were substituted (other than an issuance to which section 51, 66.3, 84.1, 85, 85.1, 86 or 87 or subsection 192(4.1), 194(4.1) or 212.1(1.1) applied),
(2) Subsection (1) comes into force or is deemed to have come into force on March 22, 2016. 26 (1) Paragraphs 85(1)(d) to (d.12) of the Act are
repealed.
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(2) Paragraph 85(1)(e.1) of the Act is replaced by
the following: (e.1) where two or more properties, each of which is a
property described in paragraph (e), are disposed of at the same time, paragraph (e) applies as if each property so disposed of had been separately disposed of in the order designated by the taxpayer before the time referred to in subsection (6) for the filing of an election in respect of those properties or, if the taxpayer does not so designate any such order, in the order designated by the Minister; (3) The portion of paragraph 85(1)(e.3) of the Act
before subparagraph (ii) is replaced by the following: (e.3) where, under any of paragraphs (c.1) and (e), the
amount that the taxpayer and the corporation have agreed on in their election in respect of the property (in this paragraph referred to as the elected amount) would be deemed to be an amount that is greater or less than the amount that would be deemed, subject to paragraph (c), to be the elected amount under paragraph (b), the elected amount is deemed to be the greater of (i) the amount deemed by paragraph (c.1) or (e), as
the case may be, to be the elected amount, and (4) Paragraph 85(1.1)(e) of the Act is repealed. (5) Subsections (1) to (4) come into force or are deemed to have come into force on January 1, 2017. 27 (1) Paragraph 87(2)(f) of the Act is repealed. (2) Paragraph 87(2)(g.3) of the Act is replaced by
the following: (g.3) for the purposes of applying subsections 13(21.2), 18(15) and 40(3.4) to any property that was disposed of by a predecessor corporation before the amalgamation, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; (3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 28 (1) Paragraph 88(1)(c.1) of the Act is repealed.
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(2) Paragraph 88(1)(d.1) of the Act is replaced by the following: (d.1) subsection 84(2) and section 21 of the Income Tax Application Rules do not apply to the winding-up of the subsidiary, and subsection 13(21.2) does not apply to the winding-up of the subsidiary with respect to property acquired by the parent on the winding-up;
(3) Subsections (1) and (2) come into force or are deemed to have come into force on January 1, 2017. 29 (1) Subparagraph (c.1)(i) of the definition capital dividend account in subsection 89(1) of the Act is replaced by the following: (i) 1/2 of the total of all amounts each of which is
an amount required by paragraph 14(1)(b) (as it read before 2017) to be included in computing the corporation’s income in respect of a business carried on by the corporation for a taxation year that is included in the period and that ended after February 27, 2000 and before October 18, 2000, (2) Subparagraph (c.2)(i) of the definition capital
dividend account in subsection 89(1) of the Act is replaced by the following: (i) the total of all amounts each of which is an amount required by paragraph 14(1)(b) (as it read before 2017) or subparagraph 13(38)(d)(iii) to be included in computing the corporation’s income in respect of a business carried on by the corporation for a taxation year that is included in the period and that ends after October 17, 2000, (3) Subparagraph (d)(iii) of the definition capital
dividend account in subsection 89(1) of the Act is replaced by the following: (iii) the adjusted cost basis (in this paragraph as
defined in subsection 148(9)), immediately before the death, of (A) if the death occurs before March 22, 2016, a
policy referred to in subparagraph (i) or (ii) to the corporation, and (B) if the death occurs after March 21, 2016, a policyholder’s interest in a policy referred to in subparagraph (i) or (ii),
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(4) Paragraph (d) of the definition capital dividend
account in subsection 89(1) of the Act is amended by adding the following after subparagraph (iv): (v) if the death occurs after March 21, 2016, an interest in the policy was disposed of by a policyholder (other than a taxable Canadian corporation) after 1999 and before March 22, 2016 and subsection 148(7) applied to the disposition, the total of (A) the amount, if any, by which the fair market
value of consideration given in respect of the disposition exceeds the total of (I) the greater of the amount determined under subparagraph 148(7)(a)(i) in respect of the disposition and the adjusted cost basis to the policyholder of the interest immediately before the disposition, and (II) the amount by which the paid-up capital
of any class of the capital stock of a corporation resulting from the disposition is reduced at the beginning of March 22, 2016 because of the application of paragraphs 148(7)(c) and (f) in respect of the disposition, and (B) if the paid-up capital in respect of a class of
shares of the capital stock of a corporation was increased before March 22, 2016 as described in subparagraph 148(7)(f)(iii) in respect of the disposition, the amount, if any, by which the total reduction in the paid-up capital in respect of that class — not exceeding the amount of that increase — after that increase and before March 22, 2016 (except to the extent that the amount of the reduction was deemed by subsection 84(4) or (4.1) to be a dividend received by a taxpayer) exceeds the amount determined under subparagraph 148(7)(a)(i) in respect of the disposition, or (vi) if the death occurs after March 21, 2016, an interest in the policy was disposed of by a policyholder (other than a taxable Canadian corporation) after 1999 and before March 22, 2016 and subsection 148(7) applied to the disposition, the amount, if any, determined by the formula A−B
where A
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 1 Amendments to the Income Tax Act and to Related Legislation Income Tax Act Sections 29-30
the fair market value of consideration given in respect of the disposition exceeds the amount determined under subparagraph 148(7)(a)(i) in respect of the disposition, and B
is the absolute value of the negative amount, if any, that would be, in the absence of section 257, the adjusted cost basis, immediately before the death, of the interest in the policy,
(5) Subparagraph (b)(iii) of the definition paid-up capital in subsection 89(1) of the Act is replaced by the following: (iii) if the particular time is after March 31, 1977, an amount equal to the paid-up capital in respect of that class of shares at the particular time, computed without reference to the provisions of this Act except subsections 51(3) and 66.3(2) and (4), sections 84.1 and 84.2, subsections 85(2.1), 85.1(2.1) and (8), 86(2.1), 87(3) and (9), paragraph 128.1(1)(c.3), subsections 128.1(2) and (3), section 135.2, subsections 138(11.7), 139.1(6) and (7), 148(7), 192(4.1) and 194(4.1) and sections 212.1 and 212.3,
(6) Subsections (1) and (2) come into force or are deemed to have come into force on January 1, 2017. 30 (1) Paragraph 94(4)(b) of the Act is replaced by the following: (b) subsections (8.1) and (8.2), paragraph (14)(a), subsections 70(6) and 73(1), the definition Canadian partnership in subsection 102(1), paragraph 107.4(1)(c), the definition qualified disability trust in subsection 122(3), paragraph (a) of the definition mutual fund trust in subsection 132(6), the definition eligible trust in subsection 135.2(1) and subparagraph (b)(i) of the definition investment fund in subsection 251.2(1);
(2) Subsection (1) is deemed to have come into force on March 21, 2013, except that paragraph 94(4)(b) of the Act, as enacted by subsection (1), is to be read without reference to (a) before July 1, 2015, “the definition eligible
trust in subsection 135.2(1)”; and
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(b) for taxation years that end before 2016, “the definition qualified disability trust in subsection 122(3),”.
31 (1) Clause 95(2)(d.1)(ii)(B) of the Act is replaced by the following: (B) subsections 13(21.2), 18(15) and 40(3.4) in respect of any property that was disposed of, at any time before the merger, by a foreign affiliate predecessor, and (2) Subclause 95(2)(e)(v)(A)(II) of the Act is replaced by the following: (II) subsections 13(21.2), 18(15) and 40(3.4) in
respect of any property that was disposed of, at any time before the liquidation and dissolution, by the disposing affiliate, and (3) Clause 95(2)(f.11)(ii)(A) of the Act is replaced by the following: (A) this Act is to be read without reference to subsections 17(1) and 18(4) and section 91, except that, where the foreign affiliate is a member of a partnership, section 91 is to be applied to determine the income or loss of the partnership and for that purpose subsection 96(1) is to be applied to determine the foreign affiliate’s share of that income or loss of the partnership, (4) Subsections (1) to (3) come into force or are deemed to have come into force on January 1, 2017. 32 (1) The portion of subsection 96(1.7) of the Act
before the formula is replaced by the following: Gains and losses (1.7) Notwithstanding subsection (1) or section 38, if in a particular taxation year of a taxpayer, the taxpayer is a member of a partnership with a fiscal period that ends in the particular year, the amount of a taxable capital gain, allowable capital loss or allowable business investment loss of the taxpayer for the particular year determined in respect of the partnership is the amount determined by the formula
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(2) The description of A in subsection 96(1.7) of the Act is replaced by the following:
A
is the amount of the taxpayer’s taxable capital gain, allowable capital loss or allowable business investment loss, as the case may be, for the particular year otherwise determined under this section in respect of the partnership;
(3) The portion of subsection 96(3) of the Act before paragraph (a) is replaced by the following: Agreement or election of partnership members (3) If a taxpayer who was a member of a partnership at
any time in a fiscal period has, for any purpose relevant to the computation of the taxpayer’s income from the partnership for the fiscal period, made or executed an agreement, designation or election under or in respect of the application of any of subsections 13(4), (4.2) and (16), section 15.2, subsections 20(9) and 21(1) to (4), section 22, subsection 29(1), section 34, clause 37(8)(a)(ii)(B), subsections 44(1) and (6), 50(1) and 80(5) and (9) to (11), section 80.04, subsections 86.1(2), 88(3.1), (3.3) and (3.5) and 90(3), the definition relevant cost base in subsection 95(4) and subsections 97(2), 139.1(16) and (17) and 249.1(4) and (6) that, if this Act were read without reference to this subsection, would be a valid agreement, designation or election,
(4) Subsection 96(8) of the Act is amended by adding “and” at the end of paragraph (b), by striking out “and” at the end of paragraph (c) and by repealing paragraph (d). (5) Subsections (1) to (4) come into force or are
deemed to have come into force on January 1, 2017. 33 (1) The portion of subsection 97(2) of the Act before paragraph (a) is replaced by the following: (2) Notwithstanding any other provision of this Act other
than subsections (3) and 13(21.2), where a taxpayer at any time disposes of any property that is a capital property, Canadian resource property, foreign resource property or inventory of the taxpayer to a partnership that immediately after that time is a Canadian partnership of which the taxpayer is a member, if the taxpayer and all the other members of the partnership jointly so elect in prescribed form within the time referred to in subsection 96(4),
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(2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 34 (1) Paragraph 98(3)(b) of the Act is amended
by adding “and” at the end of subparagraph (i) and by repealing subparagraph (i.1). (2) Subsection 98(3) of the Act is amended by adding “and” at the end of paragraph (e), by striking out “and” at the end of paragraph (f) and by repealing paragraph (g). (3) Paragraph 98(5)(b) of the Act is amended by adding “and” at the end of subparagraph (i) and by repealing subparagraph (i.1). (4) Subsection 98(5) of the Act is amended by adding “and” at the end of paragraph (f), by striking out “and” at the end of paragraph (g) and by repealing paragraph (h). (5) Subsections (1) to (4) come into force or are deemed to have come into force on January 1, 2017. 35 (1) Subparagraph (i) of the description of B in paragraph 104(6)(b) of the Act is replaced by the following: (i) if the trust is a trust for which a day is to be
determined under paragraph (4)(a) or (a.4) by reference to a death or later death, as the case may be, that has not occurred before the beginning of the year, the total of (A) the part of its income (determined without reference to this subsection and subsection (12)) for the year that became payable in the year to, or that was included under subsection 105(2) in computing the income of, a beneficiary (other than an individual whose death is that death or later death, as the case may be), and (B) the total of all amounts each of which (I) is included in its income (determined
without reference to this subsection and subsection (12)) for the year — if the year is the year in which that death or later death, as the case may be, occurs and paragraph (13.4)(b) does not apply in respect of the trust for the year — because of
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the application of subsection (4), (5), (5.1) or (5.2) or 12(10.2), and (II) is not included in the amount determined for clause (A) for the year, and
(2) The portion of paragraph 104(13.4)(b) of the Act before subparagraph (i) is replaced by the following: (b) subject to paragraph (b.1), the trust’s income (determined without reference to subsections (6) and (12)) for the particular year is, notwithstanding subsection (24), deemed (3) Subsection 104(13.4) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after that paragraph: (b.1) paragraph (b) does not apply in respect of the
trust for the particular year, unless (i) the individual is resident in Canada immediately
before the death, (ii) the trust is, immediately before the death, a testamentary trust that (A) is a post-1971 spousal or common-law partner trust, and (B) was created by the will of a taxpayer who
died before 2017, and (iii) an election — made jointly between the trust
and the legal representative administering the individual’s graduated rate estate in prescribed form — that paragraph (b) applies is filed with (A) the individual’s return of income under this Part for the individual’s year, and (B) the trust’s return of income under this Part for the particular year; and
(4) Subparagraph 104(13.4)(c)(i) of the Act is replaced by the following: (i) the references in paragraph 150(1)(c) to “year”
and in subparagraph (a)(ii) of the definition
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balance-due day in subsection 248(1) to “taxation year” are to be read as “calendar year in which the taxation year ends”, and
(5) Subsections (1) to (4) apply to the 2016 and subsequent taxation years. 36 (1) Paragraph 107(2)(b.1) of the Act is amended by adding “and” at the end of subparagraph (i) and by repealing subparagraph (ii). (2) Paragraph 107(2)(f) of the Act is repealed. (3) Paragraph 107(2.001)(c) of the Act is replaced
by the following: (c) the property is capital property used in, or property described in the inventory of, a business carried on by the trust through a permanent establishment (as defined by regulation) in Canada immediately before the time of the distribution.
(4) Subsections (1) to (3) come into force or are deemed to have come into force on January 1, 2017. 37 (1) Paragraph 107.4(3)(e) of the Act is repealed. (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 38 (1) Subsection 108(1.1) of the Act is replaced by the following:
Testamentary trust not disqualified (1.1) For the purpose of the definition testamentary trust in subsection (1), a contribution to a particular trust does not include (a) a qualifying expenditure (within the meaning of
section 118.04 or 118.041) of a beneficiary under the trust; or (b) an amount paid to, or on behalf of, the trust by another trust if (i) the trust is an individual’s graduated rate estate
(determined without regard to the payment and this subsection),
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(ii) paragraph 104(13.4)(b) applies to the other trust, for a taxation year that ends at a time determined by reference to the individual’s death, because of a joint election made under subparagraph 104(13.4)(b.1)(iii) by the other trust and the legal representative administering the estate, (iii) the payment is on account of the tax payable by the individual, for the individual’s taxation year that includes the day on which the individual dies, under (A) this Part, or (B) the law of the province, in which the individual was resident immediately before the individual’s death, that imposes a tax on the taxable income of individuals resident in that province, and (iv) the amount of the payment does not exceed the amount by which that tax payable is greater than it would have been if paragraph 104(13.4)(b) did not apply to the other trust in respect of the taxation year referred to in subparagraph (ii). (2) Subsection (1) applies to the 2016 and subsequent taxation years. 39 (1) Paragraph (d) of the definition qualified
farm or fishing property in subsection 110.6(1) of the Act is replaced by the following: (d) a property included in Class 14.1 of Schedule II to
the Income Tax Regulations, used by a person or partnership referred to in any of subparagraphs (a)(i) to (v), or by a personal trust from which the individual acquired the property, in the course of carrying on a farming or fishing business in Canada; (bien agricole ou de pêche admissible)
(2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017. 40 (1) Subsection 111(5.2) of the Act is repealed.
(2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 41 (1) The portion before paragraph (a) of subsection 116(5.2) of the Act is replaced by the following:
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Certificates for dispositions (5.2) If a non-resident person has, in respect of a disposition, or a proposed disposition, in a taxation year to a taxpayer of property (other than excluded property) that is a life insurance policy in Canada, a Canadian resource property, a property (other than capital property) that is real property, or an immovable, situated in Canada, a timber resource property, depreciable property that is a taxable Canadian property or any interest in, or for civil law any right in, or any option in respect of, a property to which this subsection applies (whether or not that property exists),
(2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017. 42 (1) Clause (c)(i)(C) of the definition total charitable gifts in subsection 118.1(1) of the Act is replaced by the following: (C) by the individual’s estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (2) Subparagraph (c)(ii) of the definition total
charitable gifts in subsection 118.1(1) of the Act is amended by striking out “or” at the end of clause (A) and by replacing clause (B) with the following: (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s
graduated rate estate, and 2 that precedes the taxation year in which
the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death,
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(II) the gift is made after the particular year
and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; (total des dons de bienfaisance)
(3) Clause (c)(i)(C) of the definition total cultural gifts in subsection 118.1(1) of the Act is replaced by the following: (C) by the individual’s estate if subsection (5.1)
applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (4) Subparagraph (c)(ii) of the definition total cultural gifts in subsection 118.1(1) of the Act is amended by striking out “or” at the end of clause (A) and by replacing clause (B) with the following: (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which
the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death, (II) the gift is made after the particular year and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is
held by the trust at the time of the individual’s death or is property that was substituted for
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that property; (total des dons de biens culturels)
(5) Clause (c)(i)(A) of the definition total ecological gifts in subsection 118.1(1) of the Act is replaced by the following:
(A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the 10 preceding taxation years,
(6) Clause (c)(i)(C) of the definition total ecological gifts in subsection 118.1(1) of the Act is replaced by the following:
(C) by the individual’s estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (7) Subparagraph (c)(ii) of the definition total ecological gifts in subsection 118.1(1) of the Act is amended by striking out “or” at the end of clause (A) and by replacing clause (B) with the following: (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which
the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death,
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(II) the gift is made after the particular year
and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; (total des dons de biens écosensibles)
(8) The portion of subsection 118.1(5.1) of the Act
before paragraph (a) is replaced by the following: Gifts by graduated rate estate (5.1) This subsection applies to a gift made by an individual’s graduated rate estate (determined without reference to paragraph (a) of the definition graduated rate estate in subsection 248(1)) if the gift is made no more than 60 months after the individual’s death, the death occurs after 2015 and either
(9) Paragraph 118.1(19)(c) of the Act is replaced
by the following: (c) either, (i) if the taxpayer is an individual’s graduated rate
estate, (A) the individual dealt at arm’s length with the
donee immediately before the individual’s death, and (B) the graduated rate estate deals at arm’s
length with the donee (determined without reference to paragraph 251(1)(b)), or (ii) if subparagraph (i) does not apply, the taxpayer
deals at arm’s length with the donee; and
(10) Subsections (1) to (9) apply to the 2016 and subsequent taxation years.
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43 (1) Section 122.61 of the Act is amended by
adding the following after subsection (4): Annual adjustment (5) Each amount expressed in dollars in subsection (1) shall be adjusted so that, where the base taxation year in relation to a particular month is after 2018, the amount to be used under that subsection for the month is the total of (a) the amount that would, but for subsection (7), be the relevant amount used under subsection (1) for the month that is one year before the particular month, and (b) the product obtained by multiplying (i) the amount referred to in paragraph (a)
by (ii) the amount, adjusted in such manner as is prescribed and rounded to the nearest one-thousandth or, where the result obtained is equidistant from 2 such consecutive one-thousandths, to the higher thereof, that is determined by the formula (A/B) − 1
where A
is the Consumer Price Index (within the meaning assigned by subsection 117.1(4)) for the 12- month period that ended on September 30 of the base taxation year, and
B
is the Consumer Price Index for the 12 month period preceding the period referred to in the description of A.
(2) Section 122.61 of the Act is amended by adding
the following after subsection (6.1): Rounding (7) If an amount referred to in subsection (1), when adjusted as provided in subsection (5), is not a multiple of one dollar, it shall be rounded to the nearest multiple of one dollar or, where it is equidistant from 2 such consecutive multiples, to the higher thereof. 44 (1) Subparagraphs 125(1)(a)(i) and (ii) of the
Act are replaced by the following: (i) the total of all amounts each of which is the
amount of income of the corporation for the year
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from an active business carried on in Canada, other than an amount that is (A) described in paragraph (a) of the description
of A in the definition specified partnership income in subsection (7) for the year, (B) described in subparagraph (a)(i) of the definition specified corporate income in subsection (7) for the year, or (C) paid or payable to the corporation by another corporation with which it is associated, that is deemed by subsection 129(6) to be income for the year from an active business carried on by the corporation in circumstances where the associated corporation is not a Canadian-controlled private corporation or is a Canadian-controlled private corporation that has made an election under subsection 256(2) in respect of its taxation year in which the amount was paid or payable, (ii) the specified partnership income of the corporation for the year, and (ii.1) the specified corporate income of the corporation for the year
(2) Section 125 of the Act is amended by adding
the following after subsection (3): Reduction — business limit (3.1) The business limit for the year of a corporation under subsection (2), (3) or (4) is reduced by the total of all amounts each of which is the portion, if any, of the business limit that the corporation assigns to another corporation under subsection (3.2). Assignment (3.2) For the purpose of this section, a Canadian-controlled private corporation (in this subsection referred to as the first corporation) may assign all or any portion of its business limit under subsection (2), (3) or (4) for a taxation year of the first corporation to another Canadian-controlled private corporation (in this subsection referred to as the second corporation) for a taxation year of the second corporation if (a) the second corporation has an amount of income,
for its taxation year, referred to in subparagraph (a)(i) of the definition specified corporate income in subsection (7) from the provision of services or property directly to the first corporation;
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(b) the first corporation’s taxation year ends in the second corporation’s taxation year; (c) the amount assigned does not exceed the amount determined by the formula A−B
where A
is the amount of income referred to in paragraph (a), and
B
is the portion of the amount described in A that is deductible by the first corporation in respect of the amount of income referred to in clause (1)(a)(i)(A) or (B) for the year; and
(d) a prescribed form is filed with the Minister by (i) the first corporation in its return of income for its taxation year, and (ii) the second corporation in its return of income for its taxation year.
(3) The portion of subsection 125(5) of the Act before paragraph (a) is replaced by the following: Special rules for business limit (5) Notwithstanding subsections (2), (3) and (4), (4) The portion of subsection 125(5.1) of the Act before the formula is replaced by the following:
Business limit reduction (5.1) Notwithstanding subsections (2), (3), (4) and (5), a
Canadian-controlled private corporation’s business limit for a particular taxation year ending in a calendar year is the amount, if any, by which its business limit otherwise determined for the particular year exceeds the amount determined by the formula (5) The description of A in the definition specified
partnership income in subsection 125(7) is replaced by the following:
A
is the total of all amounts each of which is an amount in respect of a partnership of which the corporation
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was a member, or a designated member, in the year equal to the least of (a) the total of all amounts each of which is an
amount in respect of an active business carried on in Canada by the corporation as a member, or a designated member, of the partnership determined by the formula G–H
where G
is the total of all amounts each of which is (i) the corporation’s share of the income (determined in accordance with Subdivision J of Division B) of the partnership for a fiscal period of the business that ends in the year, (ii) income of the corporation for the year
from the provision (directly or indirectly, in any manner whatever) of services or property to the partnership, or (iii) an amount included in the corporation’s income for the year in respect of the business under any of subsections 34.2(2), (3) and (12), and H
is the total of all amounts deducted in computing the corporation’s income for the year from the business (other than amounts that were deducted in computing the income of the partnership from the business or the income of the corporation described under subparagraph (ii) of the description of G) or in respect of the business under subsection 34.2(4) or (11),
(b) an amount equal to (i) if the corporation was a member of the partnership, the corporation’s specified partnership business limit for the year, and (ii) if the corporation was a designated member of the partnership, the total of all amounts assigned to it under subsection (8) for the year and, where no such amounts have been assigned, nil, and (c) nil, if (i) the corporation is a member, or a designated member, of the partnership (including indirectly through one or more other partnerships) in the year, and (ii) the partnership provides services or property to either
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(A) a private corporation (directly or indirectly in any manner whatever) in the year, if (I) the corporation (or one of its shareholders) or a person who does not deal at arm’s length with the corporation (or one of its shareholders) holds a direct or indirect interest in the private corporation, and (II) it is not the case that all or substantially all of the partnership’s income for the year from an active business is from the provision of services or property to 1 persons (other than the private corporation) that deal at arm’s length with the partnership and each person that holds a direct or indirect interest in the partnership, or 2 partnerships with which the partnership deals at arm’s length, other than a partnership in which a person that does not deal at arm’s length with the corporation holds a direct or indirect interest, or (B) a particular partnership (directly or indirectly in any manner whatever) in the year, if (I) the corporation (or one of its shareholders) does not deal at arm’s length with the particular partnership or a person that holds a direct or indirect interest in the particular partnership, and (II) it is not the case that all or substantially all of the partnership’s income for the year from an active business is from the provision of services or property to 1 persons that deal at arm’s length
with the partnership and each person that holds a direct or indirect interest in the partnership, or 2 partnerships (other than the particular partnership) with which the partnership deals at arm’s length, other than a partnership in which a person that does not deal at arm’s length with the corporation holds a direct or indirect interest, and
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(6) Paragraph (b) of the description of B in the
definition specified partnership income in subsection 125(7) of the Act is replaced by the following:
(b) the total of all amounts each of which is an
amount in respect of a partnership of which the corporation was a member, or a designated member, in the year equal to the amount determined by the formula N–O
where N
is the amount determined in respect of the partnership for the year under paragraph (a) of the description of A, and
O
is the amount determined in respect of the partnership for the year (i) if the corporation was a member of the partnership, under subparagraph (b)(i) of the description of A, and (ii) if the corporation was a designated member of the partnership, under subparagraph (b)(ii) of the description of A; (revenu de société de personnes déterminé) (7) Subsection 125(7) of the Act is amended by adding the following in alphabetical order:
designated member, of a particular partnership in a taxation year, means a Canadian-controlled private corporation that provides (directly or indirectly, in any manner whatever) services or property to the particular partnership at any time in the corporation’s taxation year where, at any time in the year, (a) the corporation is not a member of the particular
partnership, and (b) either
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(i) one of its shareholders holds a direct or indirect interest in the particular partnership, or (ii) if subparagraph (i) does not apply, (A) the corporation does not deal at arm’s length with a person that holds a direct or indirect interest in the particular partnership, and (B) it is not the case that all or substantially all of the corporation’s income for the year from an active business is from providing services or property to (I) persons with which the corporation deals
at arm’s length, or (II) partnerships (other than the particular
partnership) with which the corporation deals at arm’s length, other than a partnership in which a person that does not deal at arm’s length with the corporation holds a direct or indirect interest; (associé désigné) specified corporate income, of a corporation for a taxation year, means the lesser of (a) the lesser of (i) the total of all amounts each of which is income from an active business of the corporation for the year from the provision of services or property to a private corporation (directly or indirectly, in any manner whatever) if (A) at any time in the year, the corporation (or
one of its shareholders) or a person who does not deal at arm’s length with the corporation (or one of its shareholders) holds a direct or indirect interest in the private corporation, and (B) it is not the case that all or substantially all
of the corporation’s income for the year from an active business is from the provision of services or property to (I) persons (other than the private corporation) with which the corporation deals at arm’s length, or (II) partnerships with which the corporation
deals at arm’s length, other than a partnership in which a person that does not deal at arm’s length with the corporation holds a direct or indirect interest, and
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(ii) the total of all amounts each of which is the
portion, if any, of the business limit of a private corporation described in subparagraph (i) for a taxation year that the private corporation assigns to the corporation under subsection (3.2), and (b) an amount that the Minister determines to be reasonable in the circumstances; (revenu de société déterminé) specified partnership business limit, of a person for a taxation year, at any particular time, means the amount determined by the formula (K/L) × M – T
where K
is the total of all amounts each of which is the person’s share of the income (determined in accordance with Subdivision J of Division B) of a partnership of which the person was a member for a fiscal period ending in the year from an active business carried on in Canada,
L
is the total of all amounts each of which is the income of the partnership for a fiscal period referred to in paragraph (a) of the description of A in the definition specified partnership income in this subsection from an active business carried on in Canada,
M
is the lesser of (a) the amount of the business limit indicated in
subsection (2) for a corporation that is not associated in a taxation year with one or more other Canadian-controlled private corporations, and (b) the product obtained by the formula (Q/R) × S
where
T
Q
is the amount referred to in paragraph (a),
R
is 365, and
S
is the total of all amounts each of which is the number of days in a fiscal period of the partnership that ends in the year, and
is the total of all amounts each of which is an amount, if any, that the person assigns under subsection (8); (plafond des affaires de société de personnes déterminé)
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(8) Section 125 of the Act is amended by adding the following after subsection (7):
Assignment — specified partnership business limit (8) For the purpose of the definition specified partnership income in subsection (7), a person that is a member of a partnership in a taxation year may assign to a designated member of the partnership — for a taxation year of the designated member — all or any portion of the person’s specified partnership business limit (determined without reference to this assignment) in respect of the person’s taxation year if (a) the person is described in paragraph (b) of the definition designated member in subsection (7) in respect of the designated member in the designated member’s taxation year; (b) the specified partnership business limit of the person is in respect of a fiscal period of the partnership that ends in the designated member’s taxation year; and (c) a prescribed form is filed with the Minister by (i) the designated member in its return of income
for the designated member’s taxation year, and (ii) the person in its return of income for the person’s taxation year.
Anti-avoidance (9) If a corporation provides services or property to a
person or partnership that holds a direct or indirect interest in a particular partnership or corporation and one of the reasons for the provision of the services or property to the person or partnership, instead of to the particular partnership or corporation, is to avoid the application of subparagraph (1)(a)(ii) or (ii.1) in respect of the income from the provision of the services or property, no amount in respect of the corporation’s income from the provision of the services or property is to be included in the total amount determined under paragraph (1)(a).
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Computational rule — specified corporate income (10) For the purpose of determining an amount for a taxation year in respect of a corporation under clause (1)(a)(i)(B) or subparagraph (1)(a)(ii.1), an amount of income is to be excluded if the amount is (a) income from an active business of the corporation for the year from the provision of services or property to another corporation with which the corporation is associated (in this subsection referred to as the associated corporation); and (b) not deductible by the associated corporation for its taxation year in respect of an amount included in the income of the associated corporation that is (i) referred to in any of clauses (1)(a)(i)(A) to (C),
or (ii) reasonable to consider as being attributable to or derived from an amount referred to in clause (1)(a)(i)(C).
(9) Subsections (1) to (8) apply to (a) taxation years that begin after March 21,
2016; and (b) a person’s taxation year that begins before
March 22, 2016 and ends after March 21, 2016 if (i) the person would be entitled to make an
assignment to a corporation under subsection 125(3.2) of the Act (as enacted by subsection (2)) or under subsection 125(8) of the Act (as enacted by subsection (8)) if subsections (1) to (8) applied to the person’s taxation year that begins before March 22, 2016 and ends after March 21, 2016, (ii) the taxation year of the corporation referred to in subparagraph (i) begins after March 21, 2016, (iii) the person makes such an assignment for its taxation year that begins before March 22, 2016 and ends after March 21, 2016 and the assignment is to the corporation for its taxation year that begins after March 21, 2016, and (iv) the person files with the Minister of National Revenue the prescribed form that is required to be filed under subsection 125(3.2) of the Act (as enacted by subsection
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(2)) in its return of income for its taxation year that begins before March 22, 2016 and ends after March 21, 2016, on or before the day that is the later of the filing-due date of the person (as defined under subsection 248(1) of the Act) or 60 days after this Act receives royal assent.
45 (1) Paragraph 126(4.4)(a) of the Act is replaced
by the following: (a) a disposition or acquisition of property deemed to
be made by subsection 10(12) or (13) or 45(1), section 70, 128.1 or 132.2, subsections 138(11.3) or 142.5(2), paragraph 142.6(1)(b) or subsections 142.6(1.1) or (1.2) or 149(10) is not a disposition or acquisition, as the case may be; and (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 46 (1) Subparagraph 128.1(1)(b)(iii) of the Act is
replaced by the following: (iii) property included in Class 14.1 of Schedule II
to the Income Tax Regulations, in respect of a business carried on by the taxpayer in Canada at the time of disposition, and (2) Subparagraph 128.1(4)(b)(ii) of the Act is replaced by the following: (ii) capital property used in, property included in
Class 14.1 of Schedule II to the Income Tax Regulations in respect of or property described in the inventory of, a business carried on by the taxpayer through a permanent establishment (as defined by regulation) in Canada at the particular time, (3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 47 (1) The portion of subsection 130(2) of the Act
before paragraph (a) is replaced by the following:
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Application of subsections 131(1) to (3.2), (4.1) and (6) (2) Where a corporation was an investment corporation throughout a taxation year (other than a corporation that was a mutual fund corporation throughout the year), subsections 131(1) to (3.2), (4.1) and (6) apply in respect of the corporation for the year (2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017. 48 (1) Section 131 of the Act is amended by
adding the following after subsection (4): Sections not applicable (4.1) Sections 51, 85, 85.1, 86 and 87 do not apply to a
taxpayer that holds a share (in this subsection referred to as the old share) of a class of shares, that is recognized under securities legislation as or as part of an investment fund, of a mutual fund corporation if the taxpayer exchanges or otherwise disposes of the old share for another share (in this subsection referred to as the new share) of a mutual fund corporation, unless (a) if the exchange or disposition occurs in the course of a transaction, event or series of transactions or events described in subsections 86(1) or 87(1), (i) all shares of the class (determined without reference to subsection 248(6)) that includes the old share at the time of the exchange or disposition are exchanged for shares of the class that includes the new share, (ii) the old share and the new share derive their
value in the same proportion from the same property or group of properties, and (iii) the transaction, event or series was undertaken solely for bona fide purposes and not to cause this paragraph to apply; or (b) if the old share and the new share are shares of the same class (determined without reference to subsection 248(6)) of shares of the same mutual fund corporation, (i) the old share and the new share derive their value in the same proportion from the same property or group of properties held by the corporation that is allocated to that class, and (ii) that class is recognized under securities legislation as or as part of a single investment fund.
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(2) The description of A in the definition capital
gains redemptions in subsection 131(6) of the Act is replaced by the following: A
is the sum of (a) the total of all amounts paid by the corporation in the year on the redemption of shares of its capital stock, and (b) the total of all amounts each of which is an
amount equal to the fair market value of the shares of the corporation’s capital stock that were exchanged in the year for other shares of the corporation’s capital stock if (i) paragraph (4.1) applies to the exchange, and (ii) the amount is not included in the amount
determined for paragraph (a), (3) Section 131 of the Act is amended by adding the following after subsection (8):
Election to be a mutual fund corporation (8.01) A corporation is deemed to be a mutual fund corporation, from the date it was incorporated until the earlier of the date the corporation meets the conditions to qualify as a mutual fund corporation under subsection (8) and December 31, 2017, if the corporation (a) was incorporated after 2014 and before March 22, 2016; (b) would have been a mutual fund corporation on
March 22, 2016 if it could have elected on or before that date to be a public corporation under paragraph (b) of the definition public corporation in subsection 89(1), had the conditions prescribed in paragraph 4800(1)(b) of the Income Tax Regulations been satisfied; (c) on March 22, 2016, had at least one class of shares
that was recognized under securities legislation as an investment fund; and
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(d) elects to have this subsection apply in the corporation’s return of income for the corporation’s first taxation year that ends after March 21, 2016. (4) Subsection (1) applies in respect of transactions and events that occur after 2016.
(5) Subsections (2) and (3) come into force or are
deemed to have come into force on January 1, 2017. 49 (1) Paragraph 132.11(1)(b) of the Act is replaced by the following: (b) if the trust’s taxation year ends on December 15 because of paragraph (a), subject to subsection (1.1), each subsequent taxation year of the trust is deemed to be the period that begins at the beginning of December 16 of a calendar year and that ends at the end of December 15 of the following calendar year or at any earlier time that is determined under paragraph 128.1(4)(a), 132.2(3)(b), 142.6(1)(a) or 249(4)(a); and
(2) Subsection (1) is deemed to have come into force on March 21, 2013. 50 (1) Paragraph 139.1(4)(b) of the Act is replaced
by the following: (b) no amount paid or payable to a stakeholder in connection with the disposition, alteration or dilution of the stakeholder’s ownership rights in the particular corporation may be included in Class 14.1 of Schedule II to the Income Tax Regulations; (2) The portion of subsection 139.1(18) of the Act before paragraph (a) is replaced by the following:
Acquisition of control (18) For the purposes of subsections 10(10), 13(21.2) and (24) and 18(15), sections 18.1 and 37, subsection 40(3.4), the definition superficial loss in section 54, section 55, subsections 66(11), (11.4) and (11.5), 66.5(3) and 66.7(10) and (11), section 80, paragraph 80.04(4)(h), subsections 85(1.2) and 88(1.1) and (1.2), sections 111 and 127 and subsections 249(4) and 256(7), control of an insurance corporation (and each corporation controlled by it) is deemed not to be acquired solely because of the acquisition of shares of the capital stock of the insurance corporation, in connection with the demutualization of the insurance corporation, by a particular corporation that at a particular time becomes a holding corporation in
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connection with the demutualization where, immediately after the particular time, (3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 51 (1) Subparagraph 142.7(13)(a)(ii) of the Act is repealed. (2) Paragraph 142.7(13)(c) of the Act is replaced
by the following: (c) for the purposes of applying subsection 13(21.2), 18(15) and 40(3.4) to any property that was disposed of by the affiliate, after the dissolution or winding-up of the affiliate, the entrant bank is deemed to be the same corporation as, and a continuation of, the affiliate. (3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 52 (1) The definition earned income in subsection 146(1) of the Act is amended by adding “or” at the end of paragraph (f), by striking out “or” at the end of paragraph (g) and by repealing paragraph (h). (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 53 Subsection 148(7) of the Act is replaced by the
following: Disposition at non-arm’s length and similar cases (7) If an interest of a policyholder in a life insurance policy is, at any time (referred to in this subsection as the disposition time), disposed of (other than a disposition under paragraph (2)(b)) by way of a gift, by distribution from a corporation or by operation of law only to any person, or in any manner whatever to any person with whom the policyholder was not dealing at arm’s length, (a) the policyholder is deemed to become entitled to
receive, at the disposition time, proceeds of the disposition equal to the greatest of (i) the value of the interest at the disposition time, (ii) an amount equal to (A) if the disposition time is before March 22, 2016, nil, and
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(B) if the disposition time is after March 21,
2016, the fair market value at the disposition time of the consideration, if any, given for the interest, and (iii) an amount equal to (A) if the disposition time is before March 22, 2016, nil, and (B) if the disposition time is after March 21, 2016, the adjusted cost basis to the policyholder of the interest immediately before the disposition time; (b) the person that acquires the interest because of the disposition is deemed to acquire it, at the disposition time, at a cost equal to the amount determined under paragraph (a) in respect of the disposition; (c) in computing the paid-up capital in respect of each class of shares of the capital stock of a corporation at any time at or after the disposition time there shall be deducted the amount determined by the formula (A − B × C/D) × E/A
where A
is the increase, if any, as a result of the disposition, in the paid-up capital in respect of all the shares of the capital stock of the corporation,
B
is the amount determined under paragraph (a) in respect of the disposition,
C
is (i) if consideration is given for the interest, the
fair market value at the disposition time of consideration that is shares of the capital stock of the corporation given for the interest, and (ii) if no consideration is given for the interest,
1, D
is (i) if consideration is given for the interest, the
fair market value at the disposition time of the consideration given for the interest, and (ii) if no consideration is given for the interest,
1, and E
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is the increase, if any, as a result of the disposition, in the paid-up capital in respect of the class of shares, computed without reference to this paragraph as it applies to the disposition;
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(d) any contribution of capital to a corporation or
partnership in connection with the disposition is deemed, to the extent that it exceeds the amount determined under subparagraph (a)(i) in respect of the disposition, not to result in a contribution of capital for the purpose of applying paragraphs 53(1)(c) and (e) at or after the disposition time; (e) any contributed surplus of a corporation that arose in connection with the disposition is deemed, to the extent that it exceeds the amount determined under subparagraph (a)(i) in respect of the disposition, not to be contributed surplus for the purpose of applying subsection 84(1) at or after the disposition time; and (f) if the disposition time is before March 22, 2016, (i) subparagraphs (ii) and (iii) and paragraphs (c)
to (e) apply in respect of the disposition only if the disposition is after 1999 and at least one person whose life was insured under the policy before March 22, 2016 is alive on March 22, 2016, (ii) in applying paragraphs (c) to (e) in respect of
the disposition, a reference in those paragraphs to “the disposition time” is to be read as “the beginning of March 22, 2016”, (iii) if at any time (referred to in this subparagraph as the conversion time) before March 22, 2016 the paid-up capital of a class of shares of the capital stock of a corporation was increased, the increase occurred as a result of any action by which the corporation converted any of its contributed surplus into paid-up capital in respect of the class of shares, the contributed surplus arose in connection with the disposition, and subsection 84(1) did not apply to deem the corporation to pay a dividend at the conversion time in respect of the increase, in computing the paid-up capital in respect of that class of shares after March 21, 2016, there shall be deducted the amount determined by the formula (A − B × A/D) × C/A
where A
is the increase, if any, as a result of the conversion, in the paid-up capital in respect of all the shares of the capital stock of the corporation, computed without reference to this paragraph as it applies to the disposition,
B
is the amount determined under subparagraph (a)(i) in respect of the disposition,
C
is the increase, if any, as a result of the conversion, in the paid-up capital in respect of the
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class of shares, computed without reference to this paragraph as it applies to the disposition, and D
is the total amount of the corporation’s contributed surplus that arose in connection with the disposition, and
(iv) if any consideration given for the interest includes a share of the capital stock of a corporation, the share (or a share substituted for the share) is disposed of (referred to in this subparagraph as the share disposition) after March 21, 2016 by a taxpayer and subsection 84.1(1) applies in respect of the share disposition, then for the purposes of applying section 84.1, the adjusted cost base to the taxpayer of the share immediately before the share disposition is to be reduced by the amount determined by the formula (A − B x A/C)/D
where A
is the total of all amounts each of which is the fair market value at the disposition time of a share of that capital stock given as consideration for the interest,
B
is the greater of the amount determined under subparagraph 148(7)(a)(i) in respect of the disposition and the adjusted cost basis to the policyholder of the interest immediately before the disposition,
C
is the fair market value at the disposition time of the consideration, if any, given for the interest, and
D
is the total number of shares of that capital stock given as consideration for the interest.
54 (1) Subsection 149(10) of the Act is amended
by adding “and” at the end of paragraph (b), by striking out “and” at the end of paragraph (c) and by repealing paragraph (d). (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 55 (1) The portion of subsection 152(9) of the Act
before paragraph (a) is replaced by the following:
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Alternative basis for assessment (9) At any time after the normal reassessment period,
the Minister may advance an alternative basis or argument — including that all or any portion of the income to which an amount relates was from a different source — in support of all or any portion of the total amount determined on assessment to be payable or remittable by a taxpayer under this Act unless, on an appeal under this Act
(2) Subsection (1) comes into force on the day on which this Act receives royal assent, except that subsection (1) does not apply in respect of appeals instituted on or before that day. 56 Paragraph 162(10)(a) of the Act is replaced by
the following: (a) knowingly or under circumstances amounting to
gross negligence, fails to file an information return as and when required by any of sections 233.1 to 233.4 and 233.8, or 57 (1) Subsections 212(3.1) to (3.3) of the Act are replaced by the following:
Back-to-back loan arrangement (3.1) Subsection (3.2) applies at any time in respect of a
taxpayer if (a) the taxpayer pays or credits a particular amount at that time as, on account or in lieu of payment of, or in satisfaction of, interest (determined without reference to paragraph 18(6.1)(b) and subsection 214(16)) in respect of a particular debt or other obligation to pay an amount to a person or partnership (in this subsection and subsection (3.2) referred to as the immediate funder); (b) the immediate funder is not (i) a person resident in Canada that does not deal at arm’s length with the taxpayer, or (ii) a partnership each member of which is a person described in subparagraph (i); (c) at any time in the period during which the interest accrued (in this subsection and subsections (3.2) and (3.3) referred to as the relevant period), a relevant funder, in respect of a particular relevant funding arrangement,
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(i) has an amount outstanding as or on account of a debt or other obligation to pay an amount to a person or partnership that meets any of the following conditions: (A) recourse in respect of the debt or other obligation is limited in whole or in part, either immediately or in the future and either absolutely or contingently, to a relevant funding arrangement, or (B) it can reasonably be concluded that all or a portion of the particular relevant funding arrangement was entered into, or was permitted to remain in effect, because (I) all or a portion of the debt or other obligation was entered into or was permitted to remain outstanding, or (II) the relevant funder anticipated that all or
a portion of the debt or other obligation would become owing or remain outstanding, or (ii) has a specified right in respect of a particular property that was granted directly or indirectly by a person or partnership and (A) the existence of the specified right is required under the terms and conditions of the particular relevant funding arrangement, or (B) it can reasonably be concluded that all or a portion of the particular relevant funding arrangement was entered into, or was permitted to remain in effect, because (I) the specified right was granted, or (II) the relevant funder anticipated that the
specified right would be granted; (d) the tax that would be payable under this Part in respect of the particular amount, if the particular amount were paid or credited to any ultimate funder rather than the immediate funder, is greater than the tax payable under this Part (determined without reference to this subsection and subsection (3.2)) in respect of the particular amount; and (e) at any time during the relevant period, the total of all amounts — each of which is an amount outstanding as or on account of a debt or other obligation owed by the immediate funder that is a relevant funding arrangement or the fair market value of a particular
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property in respect of which the immediate funder is granted a specified right that is a relevant funding arrangement — is equal to at least 25% of the total of (i) the amount outstanding as or on account of the particular debt or other obligation, and (ii) the total of all amounts each of which is an
amount (other than the amount described in subparagraph (i)) that the taxpayer, or a person or partnership that does not deal at arm’s length with the taxpayer, has outstanding as or on account of a debt or other obligation to pay an amount to the immediate funder under the agreement, or an agreement that is connected to the agreement, under which the particular debt or other obligation was entered into where (A) the immediate funder is granted a security interest (as defined in subsection 18(5)) in respect of a property that is the debt or other obligation owed by the immediate funder or the particular property, as the case may be, and the security interest secures the payment of two or more debts or other obligations that include the debt or other obligation and the particular debt or other obligation, and (B) each security interest that secures the payment of a debt or other obligation referred to in clause (A) secures the payment of every debt or other obligation referred to in that clause.
Back-to-back loan arrangement (3.2) If this subsection applies at any time in respect of a taxpayer, then for the purposes of paragraph (1)(b), the taxpayer is deemed, at that time, to pay interest to each ultimate funder, the amount of which is determined for each particular ultimate funder by the formula (A – B) × C/D × (E – F)/E
where A
is the particular amount referred to in paragraph (3.1)(a);
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B
is the portion, if any, of the particular amount deemed by subsection 214(16) to have been paid by the taxpayer as a dividend;
C
is the average of all amounts each of which is, at a particular time in the relevant period, the amount determined by the formula G–H
where G
is the lesser of the following amounts: (a) the amount of the particular debt or other obligation referred to in paragraph (3.1)(a) outstanding at the particular time, and (b) the total of all amounts each of which is at
that particular time (i) an amount outstanding as or on account of a debt or other obligation that is owed to the particular ultimate funder under a relevant funding arrangement, (ii) the fair market value of a particular property referred to in subparagraph (3.1)(c)(ii) in respect of which the particular ultimate funder has granted a specified right under a relevant funding arrangement, or (iii) if neither subparagraph (i) nor (ii) applies at that particular time, nil, and H
is the total of all amounts each of which is, at the particular time, the amount that is (a) an amount outstanding as or on account
of a debt or other obligation that is owed by the particular ultimate funder under a relevant funding arrangement, (b) the fair market value of a particular property referred to in subparagraph (3.1)(c)(ii) in respect of which the particular ultimate funder has a specified right under a relevant funding arrangement, or (c) if neither paragraph (a) nor (b) applies at
that particular time, nil; D
is the average of all amounts each of which is the amount of the particular debt or other obligation outstanding at a time in the relevant period;
E
is the rate of tax (determined without reference to subsection 214(16)) that would be imposed under this Part on the particular amount if the particular amount were paid by the taxpayer to the particular ultimate funder at that time; and
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F
is the rate of tax (determined without reference to subsection 214(16)) imposed under this Part on the immediate funder in respect of all or the portion of the particular amount paid or credited to the immediate funder.
Back-to-back arrangement — election (3.21) Subsection (3.22) applies in respect of a taxpayer
and two or more ultimate funders (referred to in this subsection and subsection (3.22) as the electing ultimate funders) at any time if (a) at that time, subsection (3.2) applies in respect of the taxpayer; (b) prior to that time, the taxpayer and the electing ultimate funders have jointly filed an election under this subsection; (c) the election designates one of the electing ultimate
funders to be the recipient of interest payments that are deemed to be made by the taxpayer under subsection (3.22); (d) at that time, the tax that would be payable under this Part in respect of an interest payment by the taxpayer to the designated ultimate funder is not less than the tax that would be payable under this Part if the interest payment were made by the taxpayer to any of the other electing ultimate funders; and (e) the election has not been revoked prior to that
time. Back-to-back arrangement — election (3.22) If this subsection applies at any time in respect of a taxpayer and two or more electing ultimate funders, then each interest payment that would, in the absence of this subsection, have been deemed under subsection (3.2) to have been made at that time by the taxpayer to an electing ultimate funder, and received by the electing ultimate funder from the taxpayer, is deemed to have instead been (a) made by the taxpayer to the designated ultimate
funder; and (b) received by the designated ultimate funder from
the taxpayer.
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Excess funding (3.3) Subsection (3.4) applies in respect of a particular relevant funder if the amount determined by the following formula is greater than nil: A–B
where A
is the total of all amounts each of which is the amount owing by the particular relevant funder, or is the fair market value of a property in respect of which the particular relevant funder has a specified right, under a relevant funding arrangement; and
B
is the total of all amounts each of which is the amount owed to the particular relevant funder, or is the fair market value of a property in respect of which the particular relevant funder has granted a specified right, under a relevant funding arrangement.
Excess funding — deemed funding allocation (3.4) If this subsection applies in respect of a particular relevant funder, for the purposes of subsections (3.2) to (3.4) (other than for the purpose of applying subsections (3.3) and (3.4) in respect of the particular relevant funder), each amount that is owed by the particular relevant funder, or that is the fair market value of a property in respect of which the particular relevant funder has been granted a specified right, under a relevant funding arrangement, is deemed to be the amount determined by the formula C/D x E
where C
is the amount owing or the fair market value of the property, as the case may be;
D
is the amount determined for A in subsection (3.3); and
E
is the amount determined for B in subsection (3.3).
Multiple funding arrangements (3.5) If an amount owing by a relevant funder or a specified right held by the relevant funder is a relevant funding arrangement in respect of more than one particular debt or other obligation referred to in paragraph (3.1)(a), for the purposes of applying subsections (3.2) to (3.4) in respect of each of the particular debts or other obligations, the amount owing, or the fair market value of the property in respect of which the specified right was granted, as the case may be, is deemed, in respect of each
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particular debt or other obligation, to be the amount determined by the formula A/B × C
where A
is the total of all amounts each of which is an amount owing to the relevant funder, or the fair market value of a property in respect of which the relevant funder has granted a specified right, under a relevant funding arrangement, in respect of the particular debt or other obligation;
B
is the total of all amounts each of which is an amount owing to the relevant funder, or the fair market value of a property in respect of which the relevant funder has granted a specified right, under a relevant funding arrangement, in respect of all of the particular debts or other obligations; and
C
is the amount owing by the relevant funder or the fair market value of the property in respect of which the relevant funder holds the specified right.
Back-to-back loan arrangement — character substitution (3.6) Subsection (3.7) applies in respect of (a) shares (other than specified shares) of the capital
stock of a particular relevant funder, in respect of a particular relevant funding arrangement, if — at any time at or after the time when the particular debt or other obligation referred to in paragraph (3.1)(a) was entered into — the particular relevant funder has an obligation to pay or credit an amount as, on account or in lieu of payment of, or in satisfaction of, a dividend on the shares, either immediately or in the future and either absolutely or contingently, to a person or partnership, and any of the following conditions is met: (i) the amount of the dividend is determined, in
whole or in part, by reference to an amount of interest paid or credited, or an obligation to pay or credit interest, under a relevant funding arrangement, or (ii) it can reasonably be concluded that the particular relevant funding arrangement was entered into or was permitted to remain in effect, because (A) the shares were issued or were permitted to remain issued and outstanding, or
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(B) it was anticipated that the shares would be issued or would be permitted to remain issued and outstanding; or (b) a specified royalty arrangement, if — at any time at
or after the time when the particular debt or other obligation referred to in paragraph (3.1)(a) was entered into — a particular relevant funder, in respect of a particular relevant funding arrangement, is a specified licensee that has an obligation to pay or credit an amount under the specified royalty arrangement, either immediately or in the future and either absolutely or contingently, to a person or partnership, and any of the following conditions is met: (i) the amount is determined, in whole or in part, by reference to an amount of interest paid or credited, or an obligation to pay or credit interest, under a relevant funding arrangement, or (ii) it can reasonably be concluded that the particular relevant funding arrangement was entered into or was permitted to remain in effect, because (A) the specified royalty arrangement was entered into or was permitted to remain in effect, or (B) it was anticipated that the specified royalty arrangement would be entered into or remain in effect.
Back-to-back loan arrangement — character substitution (3.7) If this subsection applies in respect of a specified
royalty arrangement (under which a particular relevant funder is a specified licensee) or shares of the capital stock of a particular relevant funder, then, for the purposes of subsections (3.1) to (3.8), (a) the specified royalty arrangement or the holding of
the shares, as the case may be, is deemed to be a relevant funding arrangement; (b) the specified licensor or shareholder, as the case
may be, in respect of the relevant funding arrangement, is deemed to be a relevant funder, in respect of the relevant funding arrangement;
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(c) the conditions in paragraph (3.1)(c) are deemed to
be met in respect of the relevant funding arrangement; and (d) the relevant funder is deemed to be owed, under
the relevant funding arrangement and by the particular relevant funder, an amount as or on account of a debt, the outstanding amount of which is determined by the formula (A – B) × C/D
where A
is the total of all amounts each of which is at the particular time, (i) an amount outstanding as or on account of a
debt or other obligation that is owed to the particular relevant funder under a relevant funding arrangement, (ii) the fair market value of a particular property referred to in subparagraph (3.1)(c)(ii) in respect of which the particular relevant funder has granted a specified right under a relevant funding arrangement, or (iii) if neither subparagraph (i) nor (ii) applies
at that particular time, nil, B
is the total of all amounts each of which is, at the particular time, in respect of a relevant funding arrangement (other than a relevant funding arrangement deemed under paragraph (a)) and is (i) an amount outstanding as or on account of a
debt or other obligation that is owed by the particular relevant funder under the relevant funding arrangement, (ii) the fair market value of a particular property referred to in subparagraph (3.1)(c)(ii) in respect of which the particular relevant funder has been granted a specified right under a relevant funding arrangement, or (iii) if neither subparagraph (i) nor (ii) applies
at that particular time, nil, C
is the fair market value, at the particular time, of (i) if the relevant funding arrangement is described in paragraph (3.6)(a), the shares, or (ii) if the relevant funding arrangement is described in paragraph (3.6)(b), the specified royalty arrangement, and
D
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to in the description of C, the amount determined for C at the particular time.
Back-to-back loan arrangement — definitions (3.8) The following definitions apply in this subsection and subsections (3.1) to (3.7) and (3.81).
relevant funder, in respect of a relevant funding arrangement, means (a) if the relevant funding arrangement is described in paragraph (a) of the definition relevant funding arrangement, the immediate funder referred to in paragraph (3.1)(a); (b) if the relevant funding arrangement is described in paragraph (b) of the definition relevant funding arrangement, the creditor in respect of the debt or other obligation or the grantor of the specified right, as the case may be; or (c) a person or partnership that does not deal at arm’s
length with a person or partnership that is referred to in paragraph (a) or (b) and that deals at arm’s length with the taxpayer. (bailleur de fonds considéré) relevant funding arrangement means (a) the particular debt or other obligation referred to in paragraph (3.1)(a); and (b) each debt or other obligation or specified right, owing by or granted to a relevant funder, in respect of a particular relevant funding arrangement, if the debt or other obligation or specified right meets the conditions in subparagraph (3.1)(c)(i) or (ii) in respect of a relevant funding arrangement. (mécanisme de financement considéré)
specified licensee means (a) a lessee, licensee or grantee of a right similar to a right granted under a lease or licence, under a specified royalty arrangement; (b) an assignee under a specified royalty arrangement;
or (c) a purchaser under a specified royalty arrangement. (porteur de licence déterminé)
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specified licensor means (a) a lessor, licensor or grantor of a right similar to a right granted under a lease or licence, under a specified royalty arrangement; (b) an assignor under a specified royalty arrangement;
or (c) a seller under a specified royalty arrangement.
(cédant de licence déterminé) specified right has the same meaning as in subsection 18(5). (droit déterminé) specified royalty arrangement has the same meaning as in subsection (3.94). (mécanisme de redevance déterminé) specified share means a share of the capital stock of a corporation if, under the terms or conditions of the share, or any agreement or arrangement relating to the share, (a) the holder of the share may cause the share to be
redeemed, acquired or cancelled; (b) the issuing corporation is, or may be, required to redeem, acquire or cancel the share at a specific time; or (c) the share is convertible or exchangeable into a share that meets the conditions in paragraph (a) or (b). (action déterminée)
ultimate funder means a relevant funder, in respect of a relevant funding arrangement (other than the immediate funder) that either (a) is not a debtor, or a holder of a specified right, under a relevant funding arrangement; or (b) is a debtor, or a holder of a specified right, under a
relevant funding arrangement, if the amount that would — if the relevant funder were an ultimate funder — be determined for C in the formula in subsection (3.2) is greater than nil. (bailleur de fonds ultime)
Specified shares (3.81) For the purposes of subsections (3.1) to (3.8),
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(a) specified shares of a relevant funder, in respect of
a relevant funding arrangement, held at any time by a person or partnership are deemed to be a debt of the relevant funder owing to the person or partnership; and (b) the amount outstanding at that time as or on account of the debt is deemed to be equal to the fair market value of the specified shares at that time.
Back-to-back arrangement — rents, royalties, similar payments (3.9) Subsection (3.91) applies at any time in respect of a taxpayer if (a) the taxpayer pays or credits a particular amount at that time as, on account or in lieu of payment of, or in satisfaction of, rent, royalty or similar payment, in respect of a particular lease, licence or similar agreement, to a non-resident person or a partnership any member of which is a non-resident person (in this subsection and subsections (3.91) to (3.94) referred to as the immediate licensor); (b) at any time at or after the time when the particular lease, licence or similar agreement was entered into, (i) a relevant licensor in respect of a particular relevant royalty arrangement has an obligation to pay or credit an amount, either immediately or in the future and either absolutely or contingently, to a person or partnership, in respect of a specified royalty arrangement, and either of the following additional conditions is met: (A) the amount is determined, in whole or in
part, by reference to (I) an amount paid or credited, or an obligation to pay or credit an amount, in respect of a relevant royalty arrangement, or (II) one or more of the fair market value of,
any revenue, profits, income, or cash flow from, or any other similar criteria in respect of, a particular property, if a right in respect of the property is granted under the particular lease, licence or similar agreement, or (B) it can reasonably be concluded that the particular relevant royalty arrangement was entered into, or was permitted to remain in effect, because
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(I) the specified royalty arrangement was entered into or was permitted to remain in effect, or (II) it was anticipated that the specified royalty arrangement would be entered into or remain in effect, and (ii) either the person or partnership (A) does not deal at arm’s length with the taxpayer, or (B) deals at arm’s length with the taxpayer, if it
can reasonably be concluded that one of the main purposes of the specified royalty arrangement was (I) to reduce or avoid the tax payable under
this Part in respect of the particular amount, or (II) to avoid the application of subsection
(3.91); and (c) the tax that would be payable under this Part in respect of the particular amount, if the particular amount were paid or credited to an ultimate licensor rather than the immediate licensor, is greater than the tax payable under this Part (determined without reference to this subsection and subsection (3.91)) in respect of the particular amount.
Back-to-back arrangement — rents, royalties, similar payments (3.91) If this subsection applies at any time in respect of a taxpayer, then, for the purposes of paragraph (1)(d), the taxpayer is deemed, at that time, to pay to each ultimate licensor an amount — of the same character as the particular amount referred to in paragraph (3.9)(a) — determined for each particular ultimate licensor by the formula (A × B/C) × (D – E)/D
where
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A
is the particular amount referred to in paragraph (3.9)(a);
B
is (a) the portion of the amount referred to in paragraph (3.9)(a) that is demonstrated, to the satisfaction of the Minister, to be reasonably allocable to the particular ultimate licensor, and (b) if an amount is not demonstrated, to the satisfaction of the Minister, to be reasonably allocable to each particular ultimate licensor, one; C
is (a) the total of all amounts, each of which is the portion of the amount referred to in paragraph (3.9)(a) that is demonstrated, to the satisfaction of the Minister, to be reasonably allocable to each ultimate licensor, and (b) if an amount is not demonstrated, to the satisfaction of the Minister, to be reasonably allocable to each particular ultimate licensor, the number of ultimate licensors;
D
is (a) if an amount is not demonstrated, to the satisfaction of the Minister, to be reasonably allocable to each particular ultimate licensor, the highest rate of tax that would be imposed under this Part on the particular amount referred to in paragraph (3.9)(a) if the particular amount were paid by the taxpayer to any of the ultimate licensors at that time, and (b) in any other case, the rate of tax that would be
imposed under this Part on the particular amount referred to in paragraph (3.9)(a) if the particular amount were paid by the taxpayer to the particular ultimate licensor at that time; and E
is the rate of tax imposed under this Part at that time on the immediate licensor in respect of the particular amount, referred to in paragraph (3.9)(a), paid or credited to the immediate licensor.
Back-to-back arrangement — character substitution (3.92) Subsection (3.93) applies in respect of (a) shares of the capital stock of a particular relevant
licensor, in respect of a particular relevant royalty arrangement, if — at any time at or after the time when a particular lease, license or similar agreement referred to in paragraph (3.9)(a) was entered into — the particular relevant licensor has an obligation to pay or credit
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an amount as, on account or in lieu of payment of, or in satisfaction of, a dividend on the shares, either immediately or in the future and either absolutely or contingently, to a person or partnership, and (i) either of the following conditions is met: (A) the amount of the dividend is determined, in whole or in part, by reference to (I) an amount of rent, royalty or similar payment paid or credited, or an obligation to pay or credit rent, royalty or similar payment, under a relevant royalty arrangement, or (II) one or more of the fair market value of,
any revenue profits, income or cash flow from, or any other similar criteria in respect of a particular property, if a right in respect of the property is granted under the particular lease, licence or similar agreement, or (B) it can reasonably be concluded that the particular relevant royalty arrangement was entered into or was permitted to remain in effect, because (I) the shares were issued or were permitted
to remain issued and outstanding, or (II) it was anticipated that the shares would
be issued or would be permitted to remain issued and outstanding, and (ii) either the person or partnership (A) does not deal at arm’s length with the taxpayer referred to in paragraph (3.9)(a), or (B) deals at arm’s length with that taxpayer, if it can reasonably be concluded that one of the main purposes of the issuance of the shares was (I) to reduce or avoid the tax payable under
this Part in respect of the particular amount referred to in paragraph (3.9)(a), or (II) to avoid the application of subsection (3.91); and (b) an amount outstanding as or on account of a debt
or other obligation to pay an amount, if — at any time at or after the time when a particular lease, license or similar agreement referred to in paragraph (3.9)(a) was entered into — a particular relevant licensor, in respect of a particular relevant royalty arrangement, has
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an obligation to pay or credit an amount as, on account or in lieu of payment of, or in satisfaction of, interest under the debt or other obligation, either immediately or in the future and either absolutely or contingently, to a person or partnership, and (i) either of the following conditions is met: (A) the amount of the interest is determined, in
whole or in part, by reference to (I) an amount of rent, royalty or similar payment paid or credited, or an obligation to pay or credit rent, royalty or similar payment, under a relevant royalty arrangement, or (II) one or more of the fair market value of,
any revenue profits, income or cash flow from, or any other similar criteria in respect of a particular property, if a right in respect of the property is granted under the particular lease, licence or similar agreement, or (B) it can reasonably be concluded that the particular relevant royalty arrangement was entered into or was permitted to remain in effect, because (I) the debt or other obligation was entered into or was permitted to remain in effect, or (II) it was anticipated that the debt or other
obligation would be entered into or remain in effect, and (ii) either the person or partnership (A) does not deal at arm’s length with the taxpayer referred to in paragraph (3.9)(a), or (B) deals at arm’s length with that taxpayer, if it
can reasonably be concluded that one of the main purposes of entering into the debt or other obligation was (I) to reduce or avoid the tax payable under
this Part in respect of the particular amount referred to in paragraph (3.9)(a), or (II) to avoid the application of subsection (3.91).
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Back-to-back arrangement — character substitution (3.93) If this subsection applies in respect of a debt or other obligation to pay an amount (under which a particular relevant licensor is a borrower) or shares of the capital stock of a particular relevant licensor, then, for the purposes of subsections (3.9) to (3.94), (a) the debt or other obligation or the holding of the shares, as the case may be, is deemed to be a relevant royalty arrangement; (b) the creditor or shareholder, as the case may be, in
respect of the relevant royalty arrangement, is deemed to be a relevant licensor, in respect of the relevant royalty arrangement; and (c) the relevant royalty arrangement is deemed to be a specified royalty arrangement in respect of which the conditions in paragraph (3.9)(b) are met.
Back-to-back arrangement — definitions (3.94) The following definitions apply in this subsection and subsections (3.9) to (3.93).
lease, licence or similar agreement means an agreement under which a rent, royalty or similar payment is or could be made. (convention de bail, licence ou autre convention semblable) relevant licensor, in respect of a relevant royalty arrangement, means (a) if the relevant royalty arrangement is described in paragraph (a) of the definition relevant royalty arrangement, the immediate licensor referred to in paragraph (3.9)(a); (b) if the relevant royalty arrangement is described in
paragraph (b) of the definition relevant royalty
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arrangement, a person or partnership that is the lessor, the licensor or the grantor of a right similar to a right granted under a lease or licence, the assignor or the seller, as the case may be; or (c) a person or partnership that does not deal at arm’s
length with a relevant licensor referred to in paragraph (a) or (b). (cédant de licence considéré) relevant royalty arrangement means (a) the particular lease, licence or similar agreement
referred to in paragraph (3.9)(a); and (b) each specified royalty arrangement that (i) meets, in respect of a relevant royalty arrangement, the conditions in clause (3.9)(b)(i)(A) or (B), and (ii) is an arrangement in respect of which the person or partnership referred to in subparagraph (3.9)(b)(ii) meets the conditions in clause (3.9)(b)(ii)(A) or (B). (mécanisme de redevance considéré)
rent, royalty or similar payment means a rent, royalty or similar payment described in paragraph (1)(d) and, for greater certainty, includes any payment described in subparagraphs (1)(d)(i) to (v) but does not include any payment described in subparagraphs (1)(d)(vi) to (xii). (loyer, redevance ou paiement semblable) specified royalty arrangement means a lease, license or similar agreement, an assignment or an instalment sale. (mécanisme de redevance déterminé) ultimate licensor means a relevant licensor (other than the immediate licensor), in respect of a relevant royalty arrangement, that is not, under a relevant royalty arrangement, (a) a lessee, a licensee or a grantee of a right similar to
a right granted under a lease or licence; (b) an assignee; or (c) a purchaser. (cédant de licence ultime)
(2) Subsection (1) applies in respect of amounts
paid or credited after 2016.
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58 (1) Subsection 212.1(1) of the Act is replaced by the following:
Non-arm’s length sales of shares by non-residents 212.1 (1) Subsection (1.1) applies if a non-resident person or designated partnership (in this subsection and subsections (1.1) and (1.2) referred to as the non-resident person) disposes of shares (in this section referred to as the subject shares) of any class of the capital stock of a corporation resident in Canada (in this section referred to as the subject corporation) to another corporation resident in Canada (in this section referred to as the purchaser corporation) with which the non-resident person does not (otherwise than because of a right referred to in paragraph 251(5)(b)) deal at arm’s length and, immediately after the disposition, the subject corporation is connected (within the meaning that would be assigned by subsection 186(4) if the references in that subsection to “payer corporation” and “particular corporation” were read as “subject corporation” and “purchaser corporation”, respectively) with the purchaser corporation.
Non-arm’s length sales of shares by non-residents (1.1) If this subsection applies, (a) the amount, if any, by which the fair market value
of any consideration (other than any share of the capital stock of the purchaser corporation) received by the non-resident person from the purchaser corporation for the subject shares exceeds the paid-up capital in respect of the subject shares immediately before the disposition shall, for the purposes of this Act, be deemed to be a dividend (i) in the case that, immediately before the disposition, the purchaser corporation controlled the nonresident person, (A) paid at the time of the disposition by the
subject corporation to the non-resident person, and (B) received at that time by the non-resident
person from the subject corporation, and (ii) in any other case, (A) paid at the time of the disposition by the
purchaser corporation to the non-resident person, and
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(B) received at that time by the non-resident
person from the purchaser corporation; and (b) in computing the paid-up capital at any particular time after March 31, 1977 of any particular class of shares of the capital stock of the purchaser corporation, there shall be deducted that proportion of the amount, if any, by which the increase, if any, by virtue of the disposition, in the paid-up capital, computed without reference to this section as it applies to the disposition, in respect of all of the shares of the capital stock of the purchaser corporation exceeds the amount, if any, by which (i) the paid-up capital in respect of the subject
shares immediately before the disposition exceeds (ii) the fair market value of the consideration described in paragraph (a),
that the increase, if any, by virtue of the disposition, in the paid-up capital, computed without reference to this section as it applies to the disposition, in respect of the particular class of shares is of the increase, if any, by virtue of the disposition, in the paid-up capital, computed without reference to this section as it applies to the disposition, in respect of all of the issued shares of the capital stock of the purchaser corporation. Deemed consideration (1.2) For the purposes of subsections (1) and (1.1), if, in the absence of this subsection, no consideration would be received by the non-resident person from the purchaser corporation for the subject shares, the non-resident person is deemed to receive consideration other than shares of the capital stock of the purchaser corporation from the purchaser corporation for the subject shares, the fair market value of which is equal to the amount, if any, by which the fair market value of the subject shares disposed of by the non-resident person exceeds the amount of any increase because of the disposition in the fair market value of the shares of the capital stock of the purchaser corporation. (2) Subparagraph 212.1(2)(a)(ii) of the Act is replaced by the following: (ii) the total that would be determined under subparagraph (i) if this Act were read without reference to paragraph (1.1)(b), and
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(3) Paragraph 212.1(2)(b) of the Act is replaced by
the following: (b) the total of all amounts each of which is an
amount required by paragraph (1.1)(b) to be deducted in computing the paid-up capital in respect of the particular class of shares after March 31, 1977 and before the particular time. (4) The portion of paragraph 212.1(3)(a) of the Act before subparagraph (i) is replaced by the following: (a) a non-resident person or designated partnership
shall, for greater certainty, be deemed not to deal at arm’s length with a purchaser corporation at the time of a disposition described in subsection (1) if the nonresident person or designated partnership was,
(5) The portion of paragraph 212.1(3)(b) of the Act before subparagraph (i) is replaced by the following: (b) for the purposes of determining whether or not a particular non-resident person or designated partnership (in this paragraph referred to as the taxpayer) referred to in paragraph (a) was a member of a group of less than 6 persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by (6) Subsection 212.1(4) of the Act is replaced by the following:
Where section does not apply (4) Notwithstanding subsection (1), subsection (1.1) does not apply in respect of a disposition by a non-resident corporation of shares of a subject corporation to a purchaser corporation if (a) immediately before the disposition, the purchaser
corporation controlled the non-resident corporation; and (b) it is not the case that, at the time of the disposition, or as part of a transaction or event or series of
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transactions or events that includes the disposition, a non-resident person or designated partnership (i) owns, directly or indirectly, shares of the capital stock of the purchaser corporation, and (ii) does not deal at arm’s length with the purchaser corporation. (7) Subsections (1) to (6) apply in respect of dispositions that occur after March 21, 2016. 59 (1) Paragraph 212.2(1)(b) of the Act is replaced
by the following: (b) subsection 212.1(1.1) does not apply in respect of
the disposition; (2) Subsection (1) applies in respect of dispositions that occur after March 21, 2016. 60 (1) Subsection 225.1(6) of the Act is amended
by adding the following after paragraph (a): (a.1) an amount payable under section 281;
(2) Subsection (1) comes into force on July 1, 2017. 61 (1) The Act is amended by adding the following after section 233.7: Country-by-country report — definitions 233.8 (1) The following definitions apply in this section.
business entity means (a) a person (other than an individual that is not a
trust) or partnership; and (b) a business that is carried on through a permanent
establishment, if a separate financial statement for the business is prepared for financial reporting, regulatory, tax reporting or internal management control purposes. (entité) consolidated financial statements means financial statements in which the assets, liabilities, income, expenses and cash flows of the members of a group are presented as those of a single economic entity. (états financiers consolidés) constituent entity, of an MNE group, means
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(a) any business entity of the MNE group that (i) is included in the consolidated financial statements of the MNE group for financial reporting purposes, or (ii) would be required to be included if equity interests in any of the business entities in the MNE group were traded on a public securities exchange; and (b) any business entity that is excluded from the MNE group’s consolidated financial statements solely because of size or materiality. (entité constitutive)
excluded MNE group means two or more business entities that meet the conditions in paragraphs (a) and (b) of the definition MNE group, if, with respect to a particular fiscal year of the MNE group, it has a total consolidated group revenue of less than €750 million during the fiscal year immediately preceding the particular fiscal year, as reflected in its consolidated financial statements for the preceding fiscal year. (groupe d’entreprises multinationales exclu) fiscal year, of an MNE group, means an annual accounting period with respect to which the ultimate parent entity of the MNE group prepares its financial statements. (exercice) multinational enterprise group or MNE group means two or more business entities, if (a) they are either required to prepare consolidated financial statements for financial reporting purposes under applicable accounting principles or would be so required if equity interests in any of the business entities were traded on a public securities exchange; (b) one of the business entities is resident in a particular jurisdiction and (i) another business entity resides in a different jurisdiction, or (ii) is subject to tax in a different jurisdiction with respect to a business carried on by it through a business entity — described in paragraph (b) of the definition business entity — in that other jurisdiction; and (c) they are not an excluded MNE group. (groupe d’entreprises multinationales)
permanent establishment has the meaning assigned by regulation. (établissement stable)
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qualifying competent authority agreement means an agreement that (a) is between authorized representatives of those jurisdictions that are parties to a listed international agreement; and (b) requires the automatic exchange of country-bycountry reports between the party jurisdictions. (accord admissible)
reporting fiscal year means a fiscal year, if the financial and operational results of the fiscal year are reflected in the country-by-country report. (exercice déclarable) surrogate parent entity means a constituent entity of an MNE group that has been appointed by the MNE group — in substitution for the ultimate parent entity — to file the country-by-country report on behalf of the MNE group, if one or more of the conditions in subparagraph (3)(b)(ii) applies. (entité mère de substitution) systemic failure means, with respect to a jurisdiction, that the jurisdiction has a qualifying competent authority agreement in effect with Canada, but (a) has suspended automatic exchange (for reasons
other than those that are in accordance with the terms of the agreement); or (b) has persistently failed to automatically provide
country-by-country reports in its possession — in respect of MNE groups that have constituent entities in Canada — to Canada. (défaillance systémique) ultimate parent entity means a constituent entity of an MNE group that meets the following conditions: (a) the constituent entity holds directly or indirectly a sufficient interest in one or more constituent entities of the MNE group so that it is required to prepare consolidated financial statements under accounting principles generally applied in its jurisdiction of residence, or would be so required if its equity interests were traded on a public securities exchange in its jurisdiction of residence; and (b) no other constituent entity of the MNE group
holds, directly or indirectly, an interest in it that is described in paragraph (a). (entité mère ultime)
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Determination of residence — ultimate parent entity (2) For the purposes of this section, if an ultimate parent
entity is a partnership, it is deemed to be resident (a) if it is, under the laws of another jurisdiction, resident in that other jurisdiction for tax purposes, in that other jurisdiction; and (b) in any other case, in the jurisdiction under the
laws of which it was organized. Filing obligations (3) A report in prescribed form (this report, along with
each substantially similar report required to be filed in a jurisdiction other than Canada, collectively referred to in this section as a country-by-country report), in respect of a reporting fiscal year of an MNE group, shall be filed in prescribed manner with the Minister on or before the date specified in subsection (6) by (a) the ultimate parent entity of the MNE group, if it is
resident in Canada in the reporting fiscal year; or (b) a constituent entity of the MNE group — which is not the ultimate parent entity of the MNE group — with respect to the reporting fiscal year of the MNE group, if the following conditions are satisfied: (i) the constituent entity is resident in Canada in
the reporting fiscal year, and (ii) one of the following conditions applies: (A) the ultimate parent entity of the MNE group
is not obligated to file a country-by-country report in its jurisdiction of residence, (B) the jurisdiction of residence of the ultimate
parent entity of the MNE group does not have a qualifying competent authority agreement in effect to which Canada is a party on or before the time specified in subsection (6) for filing the country-by-country report for the reporting fiscal year, or (C) there has been a systemic failure of the jurisdiction of residence of the ultimate parent entity and the Minister has notified the constituent entity of the systemic failure.
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Designation for multiple constituent entities (4) If more than one constituent entity of an MNE group is described in paragraph (3)(b) in respect of a reporting fiscal year, one of those constituent entities may be designated — on or before the date specified in subsection (6) in respect of the reporting fiscal year — so that it is entitled to file a country-by-country report for the reporting fiscal year with the Minister on behalf of all such constituent entities in the MNE group.
Surrogate filing (5) Notwithstanding subsection (3), a constituent entity
of an MNE group described in paragraph (3)(b) is not required to file a country-by-country report with the Minister with respect to a reporting fiscal year if (a) a surrogate parent entity of the MNE group files a country-by-country report in respect of the reporting fiscal year with the tax authority of its jurisdiction of residence on or before the date specified in subsection (6); and (b) the jurisdiction of residence of the surrogate parent entity (i) requires filing of country-by-country reports, (ii) has a qualifying competent authority agreement in effect to which Canada is a party on or before the time specified in subsection (6) for filing the country-by-country report in respect of the reporting fiscal year, (iii) is not in a position of systemic failure, and (iv) has been notified by the surrogate parent entity that it is the surrogate parent entity.
Time for filing (6) A country-by-country report in respect of a reporting fiscal year of an MNE group that is required to be filed by a constituent entity under this section shall be filed on or before the later of (a) if notification of systemic failure has been received
by the constituent entity, 30 days after receipt of the notification, and (b) 12 months after the last day of the reporting fiscal year.
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(2) Subsection (1) applies to reporting fiscal
years of MNE groups that begin after 2015. 62 (1) Paragraph (a) of the definition transfer pricing capital adjustment in subsection 247(1) of the Act is amended by adding “or” at the end of subparagraph (i) and by repealing subparagraph (ii). (2) Paragraph (b) of the definition transfer pricing capital adjustment in subsection 247(1) of the Act is amended by adding “and” at the end of subparagraph (i) and by repealing subparagraph (ii). (3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 63 (1) The definitions adjustment time, cumulative
eligible capital, eligible capital amount, eligible capital expenditure and eligible capital property in subsection 248(1) of the Act are repealed.
(2) The definition inventory in subsection 248(1) of the Act is replaced by the following:
inventory means a description of property the cost or value of which is relevant in computing a taxpayer’s income from a business for a taxation year or would have been so relevant if the income from the business had not been computed in accordance with the cash method and includes (a) with respect to a farming business, all of the livestock held in the course of carrying on the business, and (b) an emissions allowance; (inventaire) (3) Paragraph (a) of the definition balance-due
day in subsection 248(1) of the Act is replaced by the following: (a) if the taxpayer is a trust, (i) in the case where the time at which the taxation year ends is determined under paragraph 249(4)(a), the day that is (A) in the case where that time occurs in a calendar year after the end of the trust’s particular
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taxation year that ends on December 15 of that calendar year because of an election made under paragraph 132.11(1)(a), the balance-due day of the trust for the particular taxation year, (B) in the case where clause (A) does not apply and the trust’s particular taxation year that begins immediately after that time ends in the calendar year that includes that time, the balancedue day of the trust for the particular taxation year, and (C) in any other case, 90 days after the end of the
calendar year that includes that time, and (ii) in any other case, the day that is 90 days after
the end of the taxation year,
(4) Paragraph (d) of the definition cost amount in subsection 248(1) of the Act is repealed. (5) The definition property in subsection 248(1) of
the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the goodwill of a business, as referred to in subsection 13(34); (biens) (6) The portion of paragraph (b) of the definition taxable Canadian property in subsection 248(1) of the Act before subparagraph (i) is replaced by the following: (b) property used or held by the taxpayer in, property
included in Class 14.1 of Schedule II to the Income Tax Regulations in respect of, or property described in an inventory of, a business carried on in Canada, other than (7) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:
emissions allowance means an allowance, credit or similar instrument that represents a unit of emissions that can be used to satisfy a requirement under the laws of Canada or a province governing emissions of a regulated substance, such as greenhouse gas emissions; (droit d’émissions) emissions obligation means an obligation to surrender an emissions allowance, or an obligation that can
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otherwise be satisfied through the use of an emissions allowance, under a law of Canada or a province governing emissions of a regulated substance; (obligation d’émissions) (8) The portion of subsection 248(39) of the Act before paragraph (a) is replaced by the following:
Substantive gift (39) If a taxpayer disposes of a property (in this subsection referred to as the substantive gift) that is a capital property of the taxpayer, to a recipient that is a registered party, a registered association or a candidate, as those terms are defined in the Canada Elections Act, or that is a qualified donee, subsection (35) would have applied in respect of the substantive gift if it had been the subject of a gift by the taxpayer to a qualified donee, and all or a part of the proceeds of disposition of the substantive gift are (or are substituted, directly or indirectly in any manner whatever, for) property that is the subject of a gift or monetary contribution by the taxpayer to the recipient or any person dealing not at arm’s length with the recipient, the following rules apply:
(9) Subsection 248(39) of the Act is amended by adding “and” at the end of paragraph (a), by striking out “and” at the end of paragraph (b) and by repealing paragraph (c). (10) Subsections (1), (4) to (6), (8) and (9) come
into force or are deemed to have come into force on January 1, 2017. (11) Subsections (2) and (7) come into force or
are deemed to have come into force on January 1, 2017, except that paragraph (b) of the definition inventory in subsection 248(1) of the Act, as enacted by subsection (2), does not apply in respect of emissions allowances acquired in taxation years that begin before 2017. In addition, if a taxpayer elects under subsection 10(2), subsections (2) and (7) apply in respect of emissions allowances acquired by the taxpayer in taxation years that end after 2012.
(12) Subsection (3) is deemed to have come into force on March 21, 2013. 64 (1) Paragraph 249(4)(b) of the Act is replaced by the following:
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(b) subject to paragraph 128(1)(d), section 128.1 and
paragraphs 142.6(1)(a) and 149(10)(a), and notwithstanding subsections (1) and (3), if the taxpayer is a corporation and the taxpayer’s taxation year that would, but for this subsection, have been its last taxation year that ended before that time, would, but for this paragraph, have ended within the seven-day period that ended immediately before that time, that taxation year is, except if the taxpayer is subject to a loss restriction event within that period, deemed to end immediately before that time, provided that the taxpayer so elects in its return of income under Part I for that taxation year. (2) Subsection (1) is deemed to have come into force on March 21, 2013. 65 (1) The definition portfolio investment fund in subsection 251.2(1) of the Act is repealed.
(2) The definitions investment fund and majorityinterest beneficiary in subsection 251.2(1) of the Act are replaced by the following: investment fund, at any time, means a trust, if (a) at all times throughout the period that begins at the later of March 21, 2013 and the end of the calendar year in which it is created and that ends at that time, the trust has a class of units outstanding that complies with the conditions prescribed for the purposes of paragraph 132(6)(c) determined without reference to paragraph 4801(b) of the Income Tax Regulations; and (b) at all times throughout the period that begins at the later of March 21, 2013 and the time of its creation and that ends at that time, the trust (i) is resident in Canada, (ii) has no beneficiaries who may for any reason receive directly from the trust any of the income or capital of the trust, other than beneficiaries whose interests as beneficiaries under the trust are fixed interests described by reference to units of the trust, (iii) follows a reasonable policy of investment diversification, (iv) limits its undertaking to the investing of its funds in property,
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(v) does not alone, or as a member of a group of
persons, control a corporation, and (vi) does not hold (A) property that the trust, or a person with which the trust does not deal at arm’s length, uses in carrying on a business, (B) real or immovable property, an interest in real property or an immovable, or a real right in an immovable, (C) Canadian resource property, foreign resource property, or an interest or right in Canadian resource property or foreign resource property, or (D) more than 20% of the securities of any class of securities of a person (other than an investment fund or a mutual fund corporation that would meet the conditions in this paragraph, other than in subparagraph (ii), if it were a trust), unless at that time (I) the securities (other than liabilities) of the
person held by the trust have a total fair market value that is no more than 10% of the equity value of the person, and (II) the liabilities of the person held by the trust have a total fair market value that is no more than 10% of the fair market value of all of the liabilities of the person. (fiducie de placement déterminée)
majority-interest beneficiary has the same meaning as in subsection 251.1(3) read without reference to the expression “, if any,” in the definition majority-interest beneficiary in that subsection. (bénéficiaires détenant une participation majoritaire)
(3) Paragraph 251.2(3)(f) of the Act is replaced by
the following: (f) the acquisition or disposition of equity of the particular trust at any time if (i) the particular trust is an investment fund immediately before that time, and
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(ii) the acquisition or disposition, as the case may be, is not part of a series of transactions or events that includes the particular trust ceasing to be an investment fund.
(4) Subsection 251.2(5) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and’’ at the end of paragraph (b) and by adding the following after paragraph (b): (c) if, at any time as part of a series of transactions or events a person acquires a security (as defined in subsection 122.1(1)) and it can reasonably be concluded that one of the reasons for the acquisition, or for making any agreement or undertaking in respect of the acquisition, is to cause a condition in subparagraph (b)(v) or clause (b)(vi)(D) of the definition investment fund in subsection (1) to be satisfied at a particular time in respect of a trust, the condition is deemed not to be satisfied at the particular time in respect of the trust.
(5) Subsection 251.2(7) of the Act is replaced by the following:
Filing and other deadlines (7) If at any time a trust is subject to a loss restriction
event, in respect of the trust for its taxation year that ends immediately before that time, (a) the reference in paragraph 132(2.1)(a) to “the day
that is 90 days after the end of the year” is to be read as “the balance-due day of the trust for the year”; (b) the reference in subsection 132(6.1) to “before the 91st day after the end of” is to be read as “on or before the balance-due day of the trust for”; (c) the reference in paragraph 150(1)(c) to “within 90
days from the end of” is to be read as “on or before the balance-due day of the trust for”; (d) the reference in subsection 204.7(1) to “Within 90
days from the end of each taxation year commencing after 1980” is to be read as “On or before the balancedue day of the trust for each taxation year”; (e) the reference in subsection 210.2(5), and in subsection 221(2) of the Income Tax Regulations, to “within 90 days after the end of” is to be read as “on or before the balance-due day of the trust for”; and
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(f) the references in subsections 202(8) and 204(2) of
the Income Tax Regulations to “within 90 days from the end of” are to be read as “on or before the balancedue day of the trust for”.
(6) Subsections (1) to (5) are deemed to have
come into force on March 21, 2013, except that (a) if a trust elects in writing to have paragraph 251.2(3)(f) of the Act, as enacted by subsection (3), apply as of the first day of the trust’s 2014 taxation year and files the election with the Minister of National Revenue on or before the trust’s filing-due date for its last 2014 taxation year, then subsections (1) to (4) are deemed to have come into force in respect of that trust on the first day of the trust’s first 2014 taxation year; (b) if a trust elects in writing to have paragraph 251.2(3)(f) of the Act, as enacted by subsection (3), apply as of the first day of the trust’s 2015 taxation year and files the election with the Minister of National Revenue on or before the trust’s filing-due date for its last 2014 taxation year, then subsections (1) to (4) are deemed to have come into force in respect of that trust on the first day of the trust’s first 2015 taxation year; and (c) in applying paragraph (a) of the definition investment fund in subsection 251.2(1) of the Act, as enacted by subsection (1), to a trust created before 2016, the expression “and the end of the calendar year” is to be read as “and 90 days after the end of the calendar year”.
66 (1) Subsection 253.1(1) of the Act is replaced
by the following: Investments in limited partnerships 253.1 (1) For the purposes of subparagraph 108(2)(b)(ii), paragraphs 130.1(6)(b), 131(8)(b), 132(6)(b) and 146.1(2.1)(c), subsection 146.2(6), paragraph
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146.4(5)(b), subsection 147.5(8), paragraph 149(1)(o.2), the definition private holding corporation in subsection 191(1), the definition investment fund in subsection 251.2(1) and regulations made for the purposes of paragraphs 149(1)(o.3) and (o.4), if a trust or corporation holds an interest as a member of a partnership and, by operation of any law governing the arrangement in respect of the partnership, the liability of the member as a member of the partnership is limited, the member shall not, solely because of its acquisition and holding of that interest, be considered to carry on any business or other activity of the partnership. (2) Subsection (1) is deemed to have come into
force on March 21, 2013. 67 (1) Subsection 256(2) of the Act is replaced by
the following: Corporations associated through a third corporation (2) For the purposes of (a) this Act, subject to paragraph (b), two corporations are deemed to be associated with each other at a particular time if (i) they would, but for this subsection, not be associated with each other at the particular time, and (ii) each corporation is associated with, or is
deemed by this subsection to be associated with, the same corporation (in this subsection referred to as the third corporation) at the particular time; and (b) section 125, (i) if the third corporation is not a Canadian-controlled private corporation at the particular time, the two corporations are deemed not to be associated with each other at the particular time, and (ii) if the third corporation is a Canadian-controlled private corporation that elects in prescribed form to apply this subparagraph in its taxation year that includes the particular time, the two corporations are deemed not to be associated with each other at the particular time and the business limit of the third corporation for its taxation year that includes the particular time is deemed to be nil. (2) The portion of subsection 256(8) of the French version of the Act before paragraph (a) is replaced by the following:
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Présomption d’exercice de droit (8) Pour ce qui est de déterminer, d’une part, si le contrôle d’une société a été acquis pour l’application des paragraphes 10(10) et 13(24), de l’article 37, des paragraphes 55(2), 66(11), (11.4) et (11.5), 66.5(3) et 66.7(10) et (11), de l’article 80, de l’alinéa 80.04(4)h), du sous-alinéa 88(1)c)(vi), de l’alinéa 88(1)c.3), des paragraphes 88(1.1) et (1.2), des articles 111 et 127, des paragraphes 181.1(7), 190.1(6) et 249(4) et de l’alinéa 251.2(2)a) et, d’autre part, si une société est contrôlée par une personne ou par un groupe de personnes pour l’application de l’article 251.1, de l’alinéa b) de la définition de fiducie de placement déterminée au paragraphe 251.2(1) et des alinéas 251.2(3)c) et d), le contribuable qui a acquis un droit visé à l’alinéa 251(5)b) afférent à une action est réputé être dans la même position relativement au contrôle de la société que si le droit était immédiat et absolu et que s’il l’avait exercé au moment de l’acquisition, dans le cas où il est raisonnable de conclure que l’un des principaux motifs de l’acquisition du droit consistait : (3) Paragraph 256(8)(b) of the Act is replaced by the following: (b) to avoid the application of subsection 10(10) or 13(24), paragraph 37(1)(h) or subsection 55(2) or 66(11.4) or (11.5), paragraph 88(1)(c.3) or subsection 111(4), (5.1) or (5.3), 181.1(7), 190.1(6) or 251.2(2),
(4) The portion of subsection 256(8) of the English
version of the Act after paragraph (e) is replaced by the following: the taxpayer is deemed to be in the same position in relation to the control of the corporation as if the right were immediate and absolute and as if the taxpayer had exercised the right at that time for the purpose of determining whether control of a corporation has been acquired for the purposes of subsections 10(10) and 13(24), section 37, subsections 55(2), 66(11), (11.4) and (11.5), 66.5(3), 66.7(10) and (11), section 80, paragraph 80.04(4)(h), subparagraph 88(1)(c)(vi), paragraph 88(1)(c.3), subsections 88(1.1) and (1.2), sections 111 and 127, subsections 181.1(7), 190.1(6) and 249(4) and paragraph 251.2(2)(a) and in determining for the purposes of section 251.1, paragraph (b) of the definition investment fund in subsection 251.2(1) and paragraphs 251.2(3)(c) and (d) and 256(7)(i) whether a corporation is controlled by any other person or group of persons. (5) Subsection (1) applies to taxation years that begin after March 21, 2016. (6) Subsections (2) and (4) are deemed to have come into force on March 21, 2013.
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(7) Subsection (3) comes into force or is deemed to have come into force on January 1, 2017. 68 (1) The definition specified provision in subsection 256.1(1) of the Act is replaced by the following: specified provision means any of subsections 10(10) and 13(24), paragraph 37(1)(h), subsections 66(11.4) and (11.5), 66.7(10) and (11), 69(11) and 111(4), (5), (5.1) and (5.3), paragraphs (j) and (k) of the definition investment tax credit in subsection 127(9), subsections 181.1(7) and 190.1(6) and any provision of similar effect. (dispositions déterminées) (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 69 (1) Paragraph 261(2)(b) of the Act is replaced
by the following: (b) subject to this section, other than this subsection,
subsections 20(14.2) and 79(7) and paragraphs 80(2)(k) and 142.7(8)(b), if a particular amount that is relevant in computing those Canadian tax results is expressed in a currency other than Canadian currency, the particular amount is to be converted to an amount expressed in Canadian currency using the relevant spot rate for the day on which the particular amount arose. (2) Paragraph 261(5)(c) of the Act is replaced by
the following: (c) subject to paragraph (9)(b), subsection (15), subsections 20(14.2) and 79(7) and paragraphs 80(2)(k) and 142.7(8)(b), if a particular amount that is relevant in computing the taxpayer’s Canadian tax results for the particular taxation year is expressed in a currency other than the taxpayer’s elected functional currency, the particular amount is to be converted to an amount expressed in the taxpayer’s elected functional currency using the relevant spot rate for the day on which the particular amount arose; (3) Subparagraph 261(5)(f)(i) of the Act is replaced by the following: (i) section 76.1, subsections 20(14.2) and 79(7),
paragraph 80(2)(k), subsections 80.01(11), 80.1(8), 93(2.01) to (2.31), 142.4(1) and 142.7(8) and the definition amortized cost in subsection 248(1), and subparagraph 231(6)(a)(iv) of the Income Tax Regulations, to “Canadian currency” is, in respect of the taxpayer and the particular taxation year, and with such modifications as the context requires, to
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be read as “the taxpayer’s elected functional currency”, and (4) Subparagraph 261(7)(d)(i) of the Act is replaced by the following: (i) is in respect of the taxpayer’s undepreciated capital cost of depreciable property of a prescribed class, cumulative Canadian exploration expense (as defined in subsection 66.1(6)), cumulative Canadian development expense (as defined in subsection 66.2(5)), cumulative foreign resource expense in respect of a country other than Canada (as defined in subsection 66.21(1)) or cumulative Canadian oil and gas property expense (as defined in subsection 66.4(5)) (each of which is referred to in this paragraph as a pool amount), and
(5) Section 261 of the Act is amended by adding
the following after subsection (10): Debt parking — foreign exchange (10.1) For the purposes of determining a taxpayer’s
gain under subsection (10), if at a particular time a pre-transition debt of the taxpayer (referred to in this subsection as the debtor) that is denominated in a currency other than Canadian currency becomes a parked obligation (within the meaning assigned by subsection 39(2.02)), the debtor is deemed to have made, at that time, a particular payment on account of the principal amount of the debt equal to (a) if the debt has become a parked obligation at that
particular time as a result of its acquisition by the holder of the debt, the portion of the amount paid by the holder to acquire the debt that can reasonably be considered to relate to the principal amount of the debt at the particular time; and (b) in any other case, the portion of the fair market value of the debt that can reasonably be considered to relate to the principal amount of the debt at the particular time. (6) Section 261 of the Act is amended by adding the following after subsection (14):
Debt parking — foreign exchange (14.1) For the purposes of determining a taxpayer’s gain under subsection (14), if at a particular time a pre-reversion debt of the taxpayer (referred to in this subsection as the debtor) that is denominated in a currency other than
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the taxpayer’s elected functional currency becomes a parked obligation (within the meaning assigned by subsection 39(2.02)), the debtor is deemed to have made, at that time, a particular payment on account of the principal amount of the debt equal to (a) if the debt has become a parked obligation at that particular time as a result of its acquisition by the holder of the debt, the portion of the amount paid by the holder to acquire the debt that can reasonably be considered to relate to the principal amount of the debt at the particular time; and (b) in any other case, the portion of the fair market
value of the debt that can reasonably be considered to relate to the principal amount of the debt at the particular time.
(7) Subsections (1) to (4) come into force or are deemed to have come into force on January 1, 2017. (8) Subsections (5) and (6) are deemed to have come into force on March 22, 2016. However, subsections (5) and (6) do not apply to a debtor in respect of a debt owing by that debtor at the time that the debt meets the conditions to become a parked obligation under subsection 39(2.02) of the Act (as enacted by subsection 13(4)), because of a written agreement entered into before March 22, 2016, if that time is before 2017.
70 (1) Paragraph 265(2)(c) of the Act is replaced
by the following: (c) for new individual accounts, other than accounts described in paragraph A of section III of Annex I to the agreement, the procedures described in paragraph B of section III of Annex I to the agreement; (2) Paragraph 265(3)(b) of the Act is replaced by the following: (b) if the account is a new individual account described in paragraph A of section III of Annex I to the agreement, the procedures described in paragraph B of section III of Annex I to the agreement; (3) Subsections (1) and (2) come into force on July 1, 2017. 71 (1) The Act is amended by adding the following after Part XVIII:
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PART XIX
Common Reporting Standard Definitions 270 (1) The following definitions apply in this Part.
account holder means (a) the person listed or identified as the holder of a financial account by the financial institution that maintains the account, other than a person (other than a financial institution) holding a financial account for the benefit of, or on behalf of, another person as agent, custodian, nominee, signatory, investment advisor or intermediary; and (b) in the case of a cash value insurance contract or an annuity contract, (i) any person entitled to access the cash value or change the beneficiary, (ii) if no person can access the cash value or change
the beneficiary, (A) any person named as the owner in the contract, and (B) any person with a vested entitlement to payment under the terms of the contract, and (iii) upon maturity of the cash value insurance contract or annuity contract, each person entitled to receive a payment under the contract. (titulaire de compte) active NFE means, at any time, a non-financial entity that meets any of the following criteria: (a) less than 50% of the NFE’s gross income for the
preceding fiscal period is passive income and less than 50% of the assets held by the NFE during the preceding fiscal period are assets that produce or are held for the production of passive income; (b) either (i) interests in the NFE are regularly traded on an
established securities market, or (ii) the NFE is a related entity of an entity interests
in which are regularly traded on an established securities market;
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(c) the NFE is (i) a governmental entity, (ii) an international organization, (iii) a central bank, or (iv) an entity wholly owned by one or more entities
described in subparagraphs (i) to (iii); (d) both (i) all or substantially all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more of its subsidiaries that engage in trades or businesses other than the business of a financial institution, and (ii) the NFE does not function as (and is not represented or promoted to the public as) an investment fund, including (A) a private equity fund, (B) a venture capital fund, (C) a leveraged buyout fund, and (D) an investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes; (e) the NFE (i) is not yet operating a business, (ii) has no prior operating history, (iii) is investing capital into assets with the intent to operate a business other than that of a financial institution, and (iv) was initially organized no more than 24 months prior to that time; (f) the NFE has not been a financial institution in any of the past five years and is in the process of liquidating its assets or is reorganizing with the intent to continue or recommence operations in a business other than that of a financial institution; (g) the NFE primarily engages in financing and hedging transactions with, or for, related entities that are not financial institutions, and does not provide
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financing or hedging services to any entity that is not a related entity, provided that the group of those related entities is primarily engaged in a business other than that of a financial institution; and (h) the NFE meets all of the following requirements: (i) it (A) is established and operated in its jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic or educational purposes, or (B) is established and operated in its jurisdiction
of residence and it is a professional organization, business league, chamber of commerce, labour organization, agricultural or horticultural organization, civic league or an organization operated exclusively for the promotion of social welfare, (ii) it is exempt from income tax in its jurisdiction
of residence, (iii) it has no shareholders or members who have a proprietary or beneficial interest in its income or assets, (iv) the applicable laws of the NFE’s jurisdiction of
residence or the NFE’s formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable entity other than pursuant to the conduct of the NFE’s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased, and (v) the applicable laws of the NFE’s jurisdiction of
residence or the NFE’s formation documents require that, upon the NFE’s liquidation or dissolution, all of its assets be distributed to a governmental entity or other non-profit organization, or escheat to the government of the NFE’s jurisdiction of residence or any political subdivision thereof. (ENF active) annuity contract means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals and includes a contract
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(a) that is considered to be an annuity contract in accordance with the law, regulation or practice of the jurisdiction in which the contract was issued; and (b) under which the issuer agrees to make payments
for a term of years. (contrat de rente) anti-money laundering and know your customer procedures or AML/KYC procedures means the record keeping, verification of identity, reporting of suspicious transactions and registration requirements required of a reporting financial institution under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act. (procédures de connaissance de la clientèle et de lutte contre le blanchiment d’argent ou procédures AML/KYC) broad participation retirement fund means a fund that is established to provide retirement, disability or death benefits to beneficiaries that are current or former employees (or persons designated by those employees) of one or more employers in consideration for services rendered, if the fund (a) does not have a single beneficiary with a right to more than 5% of the fund’s assets; (b) is subject to government regulation and provides
information reporting to the Minister; and (c) satisfies at least one of the following requirements: (i) the fund is generally exempt from tax on investment income, or taxation of investment income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan, (ii) the fund receives at least 50% of its total contributions (other than transfers of assets from broad participation retirement funds, narrow participation retirement funds or from retirement and pension accounts described in paragraph (a) of the definition excluded account) from the sponsoring employers, (iii) distributions or withdrawals from the fund are (A) allowed only upon the occurrence of specified events related to retirement, disability or death (except rollover distributions to broad participation retirement funds, narrow participation retirement funds and pension funds of a governmental entity, international organization or central bank or retirement and pension accounts described in paragraph (a) of the definition excluded account), or
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(B) subject to penalties if they are made before
such specified events, and (iv) contributions (other than permitted make-up
contributions) by an employee to the fund (A) are limited by reference to the employee’s remuneration, or (B) must not exceed 50,000 USD annually, applying the rules set forth in subsection 277(3). (fonds de retraite à large participation)
Canadian financial institution means a financial institution that is (a) either (i) resident in Canada, but excluding any branch of
the financial institution that is located outside Canada, or (ii) a branch of a financial institution that is not
resident in Canada, if the branch is located in Canada; and (b) a listed financial institution as defined in subsection 263(1). (institution financière canadienne)
cash value, in respect of a contract held by a policyholder, means the greater of the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan) and the amount the policyholder can borrow under or with regard to the contract, but does not include an amount payable under an insurance contract (a) solely by reason of the death of an individual insured under a life insurance contract; (b) as a personal injury or sickness benefit, or other benefit, providing indemnification of an economic loss incurred upon the occurrence of an event insured against; (c) as a refund of a previously paid premium (less any
cost of insurance charges whether or not actually imposed) under an insurance contract (other than an investment-linked life insurance or annuity contract) due to the cancellation or termination of the contract, a decrease in risk exposure during the effective period of the contract or arising from the correction of a posting or similar error with regard to the premium for the contract;
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(d) as a policyholder dividend (other than a termination dividend) if the dividend relates to an insurance contract under which the only benefits payable are described in paragraph (b); or (e) as a return of an advance premium or premium
deposit for an insurance contract for which the premium is payable at least annually, if the amount of the advance premium or premium deposit does not exceed the next annual premium that will be payable under the contract. (valeur de rachat) cash value insurance contract means an insurance contract (other than an indemnity reinsurance contract between two insurance companies) that has a cash value. (contrat d’assurance avec valeur de rachat) central bank means an institution that is, by law or government sanction, the principal authority, other than the government of the jurisdiction itself, issuing instruments intended to circulate as currency and may include an instrumentality that is separate from the government of the jurisdiction, whether or not owned in whole or in part by the jurisdiction. (banque centrale) controlling persons, in respect of an entity, means the natural persons who exercise control over the entity (interpreted in a manner consistent with the Financial Action Task Force Recommendations — International Standards on Combating Money Laundering and the Financing of Terrorism and Proliferation, adopted in February 2012 and as amended from time to time) and includes (a) in the case of a trust, (i) its settlors, (ii) its trustees, (iii) its protectors (if any), (iv) its beneficiaries (for this purpose, a discretionary beneficiary of a trust will only be considered a beneficiary of the trust in a calendar year if a distribution has been paid or made payable to the discretionary beneficiary in the calendar year), and (v) any other natural persons exercising ultimate effective control over the trust; and (b) in the case of a legal arrangement other than a
trust, persons in equivalent or similar positions to those described in paragraph (a). (personnes détenant le contrôle)
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custodial account means an account (other than an insurance contract or annuity contract) that holds one or more financial assets for the benefit of another person. (compte de dépositaire) custodial institution means an entity, if the entity’s gross income attributable to the holding of financial assets for the account of others and related financial services equals or exceeds 20% of the entity’s gross income during the shorter of (a) the three-year period that ends at the end of the entity’s last fiscal period, and (b) the period during which the entity has been in existence. (établissement de garde de valeurs)
depository account includes (a) any commercial, chequing, savings, time or thrift
account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness or other similar instrument maintained by a financial institution in the ordinary course of a banking or similar business; and (b) an amount held by an insurance company under a
guaranteed investment contract or similar agreement to pay or credit interest on the contract. (compte de dépôt) depository institution means any entity that accepts deposits in the ordinary course of a banking or similar business. (établissement de dépôt) documentary evidence includes (a) a certificate of residence issued by an authorized
government body (such as a government or agency thereof, or a municipality) of the jurisdiction in which the payee claims to be a resident; (b) with respect to an individual (other than a trust),
any valid identification issued by an authorized government body that includes the individual’s name and is typically used for identification purposes; (c) with respect to an entity, any official documentation issued by an authorized government body that includes the name of the entity and either the address of its principal office in the jurisdiction in which it claims to be resident or the jurisdiction in which the entity was incorporated or organized; and
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(d) any audited financial statement, third-party credit
report, bankruptcy filing or securities regulator’s report. (preuve documentaire) entity means a person (other than a natural person) or a legal arrangement, such as a corporation, partnership, trust or foundation. (entité) equity or debt interest includes, in the case of a partnership that is a financial institution, either a capital or profits interest in the partnership. (titre de participation ou d’intérêt) established securities market means an exchange that (a) is officially recognized and supervised by a governmental authority in which the market is located; and (b) has an annual value of shares traded on the exchange (or a predecessor exchange) exceeding one billion USD during each of the three calendar years immediately preceding the calendar year in which the determination is being made. For this purpose, if an exchange has more than one tier of market level on which stock may be separately listed or traded, each of those tiers must be treated as a separate exchange. (marché boursier réglementé) excluded account means (a) a retirement or pension account that satisfies the
following requirements: (i) the account is (A) subject to regulation as a personal retirement account, or (B) part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits), (ii) the account is tax-favoured in that (A) contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the account holder or taxed at a reduced rate, or (B) taxation of investment income within the account is deferred or investment income within the account is taxed at a reduced rate, (iii) information reporting to the Minister is required with respect to the account,
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(iv) withdrawals are (A) conditioned on reaching a specified retirement age, disability or death, or (B) subject to penalties if made before the events specified in clause (A), and (v) after applying the rules in subsection 277(3) to all similar accounts, annual contributions to the account are limited to 50,000 USD or less or there is a maximum lifetime contribution limit to the account of 1,000,000 USD or less (and an account that otherwise satisfies this requirement will not fail to satisfy this requirement solely because the account may receive assets or funds transferred from one or more accounts that meet the requirements of this paragraph or paragraph (b) or from one or more broad participation retirement funds, narrow participation retirement funds or pension funds of a governmental entity, international organization or central bank); (b) an account that satisfies the following requirements: (i) the account is (A) both (I) subject to regulation as an investment vehicle for purposes other than for retirement, and (II) regularly traded on an established securities market, or (B) subject to regulation as a savings vehicle for purposes other than for retirement, (ii) the account is tax-favoured in that (A) contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the account holder or taxed at a reduced rate, or (B) taxation of investment income within the account is deferred or investment income within the account is taxed at a reduced rate, (iii) withdrawals are (A) conditioned on meeting specific criteria related to the purpose of the investment or savings account (including the provision of educational or medical benefits), or
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(B) subject to penalties if made before the criteria in clause (A) are met, and (iv) annual contributions are, after applying the
rules in subsection 277(3) to all similar accounts, limited to 50,000 USD or less (and an account that otherwise satisfies this requirement will not fail to satisfy this requirement solely because the account may receive assets or funds transferred from one or more accounts that meet the requirements of paragraph (a) or this paragraph or from one or more broad participation retirement funds, narrow participation retirement funds or pension funds of a governmental entity, international organization or central bank); (c) a life insurance contract with a coverage period
that ends before the insured individual attains age 90, if the contract satisfies the following requirements: (i) periodic premiums, which do not decrease over
time, are payable at least annually until the earlier of (A) the end of the period in which the contract is in existence, and (B) the date that the insured attains age 90, (ii) the contract has no contract value that any person can access (by withdrawal, loan or otherwise) without terminating the contract, (iii) the amount (other than a death benefit)
payable upon cancellation or termination of the contract must not exceed the amount determined by the formula A − (B + C)
where A
is the aggregate premiums paid for the contract,
B
is the total of all mortality, morbidity and expense charges (whether or not actually imposed) for the period or periods of the contract’s existence, and
C
is the total of all amounts paid prior to the cancellation or termination of the contract, and
(iv) the contract has not been acquired by a transferee for value; (d) an account held solely by an estate of a deceased individual, if the documentation for the account
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includes a copy of the will or death certificate of the individual; (e) an account established in connection with any of the following: (i) a court order or judgement, (ii) a sale, exchange or lease of property, if the account satisfies the following requirements: (A) the account is funded (I) solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction or a similar payment, or (II) with a financial asset that is deposited in the account in connection with the sale, exchange or lease of the property, (B) the account is established and used solely to
secure the obligation of (I) the purchaser to pay the purchase price for the property, (II) the seller to pay any contingent liability,
or (III) the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease, (C) the assets of the account, including the income earned on the account, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor or lessee (including to satisfy such person’s obligation) when the property is sold, exchanged or surrendered or the lease terminates, (D) the account is not a margin or similar account established in connection with a sale or exchange of a financial asset, and (E) the account is not associated with an account
described in paragraph (f), (iii) an obligation of a financial institution servicing
a loan secured by real or immovable property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the property at a later time, or
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(iv) an obligation of a financial institution solely to
facilitate the payment of taxes at a later time; (f) a depository account that satisfies the following requirements: (i) the account exists solely because a customer
makes a payment in excess of a balance due with respect to a credit card or other revolving credit facility and the overpayment is not immediately returned to the customer, and (ii) after June 2017, policies and procedures are in
effect relating to overpayments (for this purpose, a customer overpayment does not include credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns) to either (A) prevent a customer from making an overpayment in excess of 50,000 USD, or (B) ensure that any customer overpayment in
excess of 50,000 USD is refunded to the customer within 60 days; and (g) a prescribed account. (compte exclu)
exempt collective investment vehicle means an investment entity that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle are held by or through individuals or entities (other than a passive NFE with a controlling person who is a reportable person) that are not reportable persons. (mécanisme de placement collectif dispensé) financial account means an account maintained by a financial institution, and (a) includes (i) a depository account, (ii) a custodial account, (iii) in the case of an investment entity, any equity or debt interest in the financial institution, except that it does not include any equity or debt interest in an entity that is an investment entity solely because it, (A) renders investment advice to, and acts on behalf of, a customer for the purpose of investing, managing or administering financial assets
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deposited in the name of the customer with a financial institution other than such entity, or (B) manages portfolios for, and acts on behalf of,
a customer for the purpose of investing, managing, or administering financial assets deposited in the name of the customer with a financial institution other than such entity, (iv) any equity or debt interest in the financial institution if one of the purposes of establishing the class of interests was to avoid reporting in accordance with section 271, except that it does not include any equity or debt interest in an entity that is an investment entity solely because it meets the conditions described in clauses (iii)(A) or (B), (v) any cash value insurance contract and any annuity contract issued or maintained by a financial institution, other than a non-investment-linked, non-transferable immediate life annuity that is issued to an individual and monetizes a pension or disability benefit provided under an account that is an excluded account, and (vi) an account that is a client name account maintained by a person or entity that is authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments, or to provide portfolio management or investment advising services; and (b) despite paragraph (a), does not include an excluded account. (compte financier)
financial asset (a) includes (i) a security, such as (A) a share of the capital stock of a corporation, (B) an income or capital interest in a widely held
or publicly traded trust, or (C) a note, bond, debenture or other evidence of indebtedness, (ii) a partnership interest, (iii) a commodity, (iv) a swap (such as interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps and similar agreements),
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(v) an insurance contract or annuity contract, and (vi) any interest (including a futures or forward
contract or option) in a security, partnership interest, commodity, swap, insurance contract or annuity contract; and (b) does not include a non-debt, direct interest in real
or immovable property. (actif financier) financial institution means an entity, other than a passive NFE, that is a custodial institution, a depository institution, an investment entity or a specified insurance company. (institution financière) governmental entity means the government of a jurisdiction, any political subdivision of a jurisdiction (which, for greater certainty, includes a state, province, county or municipality), a public body performing a function of government in a jurisdiction or any agency or instrumentality of a jurisdiction wholly owned by one or more of the foregoing, unless it is not an integral part or a controlled entity of a jurisdiction (or a political subdivision of a jurisdiction) and for these purposes (a) an integral part of a jurisdiction means any person, organization, agency, bureau, fund, instrumentality or other body, however designated, that constitutes a governing authority of a jurisdiction and where the net earnings of the governing authority are credited to its own account or to other accounts of the jurisdiction, with no portion inuring to the benefit of any private person, except that an integral part does not include any individual who is a sovereign, official or administrator acting in a private or personal capacity; (b) a controlled entity means an entity that is separate
in form from the jurisdiction or that otherwise constitutes a separate juridical entity, provided that (i) the entity is wholly owned and controlled by one
or more governmental entities directly or indirectly through one or more controlled entities, (ii) the entity’s net earnings are credited to its own
account or to the accounts of one or more governmental entities, with no portion of its income inuring to the benefit of any private person, and (iii) the entity’s assets vest in one or more governmental entities upon liquidation and dissolution; and (c) for the purposes of paragraphs (a) and (b),
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(i) income is deemed not to inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental program and the program activities are performed for the general public with respect to the common welfare or relate to the administration of government, and (ii) income is deemed to inure to the benefit of private persons if the income is derived from the use of a governmental entity to conduct a commercial business that provides financial services to private persons. (entité gouvernementale)
group annuity contract means an annuity contract under which the obligees are individuals who are associated through an employer, trade association, labour union or other association or group. (contrat de rente de groupe) group cash value insurance contract means a cash value insurance contract that (a) provides coverage on individuals who are associated through an employer, trade association, labour union or other association or group; and (b) charges a premium for each member of the group (or member of a class within the group) that is determined without regard to the individual health characteristics other than age, gender and smoking habits of the member (or class of members) of the group. (contrat d’assurance de groupe avec valeur de rachat)
high value account means a preexisting individual account with an aggregate balance or value that exceeds 1 million USD on June 30, 2017 or on December 31 of any subsequent year. (compe de valeur élevée) insurance contract means a contract (other than an annuity contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability or property risk. (contrat d’assurance) international organization means any intergovernmental organization (or wholly owned agency or instrumentality thereof), including a supranational organization (a) that is comprised primarily of governments; (b) that has in effect a headquarters or substantially similar agreement with a jurisdiction; and (c) the income of which does not inure to the benefit
of private persons. (organisation internationale)
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investment entity means any entity (other than an entity that is an active NFE because of any of paragraphs (d) to (g) of that definition) (a) that primarily carries on as a business one or more
of the following activities or operations for or on behalf of a customer: (i) trading in money market instruments (such as cheques, bills, certificates of deposit and derivatives), foreign exchange, transferable securities or commodity futures, exchange, interest rate and index instruments, (ii) individual and collective portfolio management,
or (iii) otherwise investing, administering or managing financial assets or money on behalf of other persons; or (b) the gross income of which is primarily attributable to investing, reinvesting or trading in financial assets, if the entity is managed by another entity that is a depository institution, a custodial institution, a specified insurance company or an investment entity described in paragraph (a). (entité d’investissement)
lower value account means a preexisting individual account with an aggregate balance or value as of June 30, 2017 that does not exceed 1 million USD. (compte de faible valeur) narrow participation retirement fund means a fund that is established to provide retirement, disability or death benefits to beneficiaries who are current or former employees (or persons designated by those employees) of one or more employers in consideration for services rendered, if (a) the fund has fewer than 50 participants; (b) the fund is sponsored by one or more employers that are not investment entities or passive NFEs; (c) the employee and employer contributions to the
fund (other than transfers of assets from retirement and pension accounts described in paragraph (a) of the definition excluded account) are limited by reference to the employee’s remuneration; (d) participants that are not resident in Canada are not entitled to more than 20% of the fund’s assets; and
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(e) the fund is subject to government regulation and
provides information reporting to the Minister. (fonds de retraite à participation étroite) natural person means an individual other than a trust. (personne physique) new account means a financial account maintained by a reporting financial institution opened after June 2017. (nouveau compte) new entity account means a new account held by one or more entities. (nouveau compte d’entité) new individual account means a new account held by one or more individuals (other than trusts). (nouveau compte de particulier) non-financial entity or NFE means an entity if (a) in the case of an entity that is resident in Canada,
it is not a Canadian financial institution; and (b) in the case of a non-resident entity, it is not a financial institution. (entité non financière ou ENF)
non-reporting financial institution means a Canadian financial institution that is (a) the Bank of Canada; (b) a governmental entity or international organization, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a specified insurance company, custodial institution or depository institution; (c) a broad participation retirement fund, a narrow
participation retirement fund, a pension fund of a governmental entity, international organization or central bank, or a qualified credit card issuer; (d) an exempt collective investment vehicle; (e) a trust if a trustee of the trust is a reporting financial institution and reports all information required to be reported under this Part with respect to all reportable accounts of the trust; or (f) a prescribed entity. (institution financière non
déclarante) participating jurisdiction means (a) Canada; and
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(b) each jurisdiction identified as a participating jurisdiction by the Minister on the Internet website of the Canada Revenue Agency or by any other means that the Minister considers appropriate. (juridiction partenaire)
participating jurisdiction financial institution means (a) a financial institution that is resident in a participating jurisdiction, but excludes a branch of that financial institution that is located outside a participating jurisdiction; and (b) a branch of a financial institution that is not resident in a participating jurisdiction, if that branch is located in a participating jurisdiction. (institution financière d’une jurisdiction partenaire)
passive NFE means (a) a non-financial entity that is not an active NFE; and (b) an entity that is (i) described in paragraph (b) of the definition investment entity, and (ii) not a participating jurisdiction financial institution. (ENF passive)
pension fund of a governmental entity, international organization or central bank means a fund that is established by a governmental entity, international organization or central bank to provide retirement, disability or death benefits to beneficiaries or participants (a) that are current or former employees (or persons
designated by those employees); or (b) that are not current or former employees, if the benefits provided to them are in consideration of personal services performed for the governmental entity, international organization or central bank. (fonds de pension désigné)
preexisting account means (a) a financial account maintained by a reporting financial institution on June 30, 2017; and (b) a financial account of an account holder (other than a financial account described in paragraph (a)) maintained by a reporting financial institution if
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(i) the account holder also holds with the reporting financial institution (or with a related entity within Canada) a financial account that is a preexisting account under paragraph (a), (ii) the reporting financial institution (and, as applicable, the related entity within Canada) treats both of the aforementioned financial accounts, and any other financial accounts of the account holder that are preexisting accounts under this paragraph, as a single financial account for the purposes of (A) satisfying the standards and knowledge requirements set forth under this Part, and (B) determining the balance or value of any of
the financial accounts, when applying any of the account thresholds, (iii) with respect to a financial account that is subject to AML/KYC procedures, the reporting financial institution is permitted to satisfy those AML/KYC procedures for the financial account by relying upon the AML/KYC procedures performed for the preexisting account described in paragraph (a), and (iv) the opening of the financial account does not require the provision of new, additional or amended customer information by the account holder other than for purposes of this Part. (compte préexistant)
preexisting entity account means a preexisting account held by one or more entities. (compte d’entité préexistant) preexisting individual account means a preexisting account held by one or more individuals (other than trusts). (compte de particulier préexistant) qualified credit card issuer means a financial institution that satisfies the following requirements: (a) the financial institution is a financial institution
solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer; and (b) the financial institution has policies and procedures either to prevent a customer from making an overpayment in excess of 50,000 USD or to ensure that any customer overpayment in excess of 50,000 USD is refunded to the customer within 60 days, in each case
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applying the rules set forth in subsection 277(3) for account aggregation, and, for the purposes of this paragraph, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns. (émetteur de carte de crédit déterminé) related entity, in respect of an entity, means an entity if either entity controls the other entity or the two entities are controlled by the same entity or individual (and in the case of two entities that are investment entities described under paragraph (b) of the definition investment entity, the two entities are under common management and such management fulfils the due diligence obligations of the investment entities). For this purpose, control includes direct or indirect ownership of (a) in the case of a corporation, shares of the capital stock of a corporation that (i) give their holders more than 50% of the votes that could be cast at the annual meeting of the shareholders of the corporation, and (ii) have a fair market value of more than 50% of the fair market value of all the issued and outstanding shares of the capital stock of the corporation; (b) in the case of a partnership, an interest as a member of the partnership that entitles the member to more than 50% of (i) the income or loss of the partnership, or (ii) the assets (net of liabilities) of the partnership if it were to cease to exist; and (c) in the case of a trust, an interest as a beneficiary under the trust with a fair market value that is greater than 50% of the fair market value of all interests as a beneficiary under the trust. (entité liée)
reportable account means an account that (a) is held by (i) one or more reportable persons, or (ii) by a passive NFE, if one or more controlling persons of the passive NFE is a reportable person; and (b) has been identified as meeting the conditions in
paragraph (a) in accordance with the due diligence procedures described in sections 272 to 277. (compte déclarable)
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reportable jurisdiction means a jurisdiction other than Canada and the United States of America. (juridiction soumise à déclaration) reportable jurisdiction person means a natural person or entity that is resident in a reportable jurisdiction under the tax laws of that jurisdiction, or an estate of an individual who was a resident of a reportable jurisdiction under the tax laws of that jurisdiction immediately before death. For this purpose, an entity that has no residence for tax purposes is deemed to be resident in the jurisdiction in which its place of effective management is situated. (personne d’une juridiction soumise à déclaration) reportable person means a reportable jurisdiction person other than (a) a corporation the stock of which is regularly traded
on one or more established securities markets; (b) any corporation that is a related entity of a corporation described in paragraph (a); (c) a governmental entity; (d) an international organization; (e) a central bank; or (f) a financial institution. (personne devant faire
l’objet d’une déclaration) reporting financial institution means a Canadian financial institution that is not a non-reporting financial institution. (institution financière déclarante) specified insurance company means any entity that is an insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to, cash value insurance contracts or annuity contracts. (compagnie d’assurance particulière) TIN means (a) the number used by the Minister to identify an individual or entity, including (i) a social insurance number, (ii) a business number, and (iii) an account number issued to a trust; and
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(b) in respect of a jurisdiction other than Canada, a
taxpayer identification number used in that jurisdiction to identify an individual or entity (or a functional equivalent in the absence of a taxpayer identification number). (NIF) USD means dollars of the United States of America. (USD)
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Interpretation (2) This Part relates to the implementation of the Common Reporting Standard set out in the Standard for Automatic Exchange of Financial Account Information in Tax Matters approved by the Council of the Organisation for Economic Co-operation and Development and, unless the context otherwise requires, the provisions in this Part are to be interpreted consistently with the Common Reporting Standard, as amended from time to time.
Interpretation — investment entity (3) For the purposes of the definition investment entity in subsection (1), an entity is considered to be primarily carrying on as a business one or more of the activities
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described in paragraph (a) of that definition, or an entity’s gross income is primarily attributable to investing, reinvesting or trading in financial assets for the purposes of paragraph (b) of that definition, if the entity’s gross income attributable to the relevant activities equals or exceeds 50% of the entity’s gross income during the shorter of (a) the three-year period that ends at the end of the entity’s last fiscal period, and (b) the period during which the entity has been in existence.
Equity or debt interest – deeming rule (4) In the case of a trust that is a financial institution, (a) an equity interest is deemed to be held by any person treated as a settlor or beneficiary of all or a portion of the trust or any other natural person exercising ultimate effective control over the trust, and (b) a reportable person is treated as a beneficiary of a trust if the reportable person has the right to receive directly or indirectly (such as through a nominee) a mandatory distribution from the trust or may receive, directly or indirectly, a discretionary distribution from the trust.
General reporting requirements 271 (1) Subject to subsections (3) and (4), each reporting financial institution must report the following information to the Minister with respect to each of its reportable accounts: (a) the name, address, jurisdiction of residence, TIN and date of birth (in the case of a natural person) of each reportable person that is an account holder of the account; (b) in the case of any entity that is an account holder
of the account and that, after applying the due diligence procedures in sections 275 to 277, is identified as having one or more controlling persons that is a reportable person, (i) the name, address, jurisdiction of residence and
TIN of the entity, and (ii) the name, address, jurisdiction of residence,
TIN and date of birth of each of those controlling persons;
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(c) the account number (or functional equivalent in
the absence of an account number) of the account; (d) the name and identifying number (if any) of the
reporting financial institution; (e) the account balance or value (including, in the case of a cash value insurance contract or annuity contract, the cash value or surrender value) (i) at the end of the relevant calendar year or other
appropriate reporting period, or (ii) if the account was closed during the relevant calendar year or period, on closure of the account; (f) in the case of any custodial account, (i) the total gross amount of interest, the total gross amount of dividends and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period, and (ii) the total gross proceeds from the sale or redemption of financial assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the reporting financial institution acted as a custodian, broker, nominee or otherwise as an agent for the account holder; (g) in the case of any depository account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and (h) in the case of any account not described in paragraph (f) or (g), the total gross amount paid or credited to the account holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the reporting financial institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the account holder during the calendar year or other appropriate reporting period. Currrency (2) The information reported must identify the currency in which each amount is denominated.
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TIN and date of birth (3) With respect to each reportable account that is a preexisting account, (a) notwithstanding paragraphs (1)(a) and (b), the
TIN or date of birth are not required to be reported if the TIN or the date of birth (as appropriate) (i) are not in the records of the reporting financial
institution, and (ii) are not otherwise required to be collected by
the reporting financial institution under the Act; and (b) a reporting financial institution is required to use reasonable efforts to obtain the TIN and the date of birth with respect to a preexisting account by the end of the second calendar year following the year in which the preexisting account is identified as a reportable account.
Exceptions (4) Notwithstanding paragraphs (1)(a) and (b), a TIN of
a reportable person is not required to be reported if (a) the relevant reportable jurisdiction does not issue TINs; or (b) the domestic law of the relevant reportable jurisdiction does not require the collection of the TIN issued by such reportable jurisdiction. General due diligence rules 272 (1) An account is treated as a reportable account as of the date it is identified as a reportable account under the due diligence procedures set out in this section and in sections 273 to 277.
Timing — determination of balance or value (2) The balance or value of an account is determined on
the last day of the calendar year or other appropriate reporting period. Determination — balance or value (3) For the purpose of determining whether the balance
or value of an account exceeds a particular threshold on the last day of a calendar year, the balance or value must be determined on the last day of the last reporting period that ends on or before the end of the calendar year.
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Service provider (4) A reporting financial institution may use service providers to fulfil its reporting and due diligence obligations imposed, but these obligations shall remain the responsibility of the reporting financial institution.
Optional due diligence procedures (5) A reporting financial institution may, either with respect to all preexisting accounts or, separately, with respect to any clearly identified group of those accounts, apply the due diligence procedures (a) for new accounts to preexisting accounts (with the
other rules for preexisting accounts continuing to apply); and (b) for high value accounts to lower value accounts.
Documentation of due diligence procedures (6) Every reporting financial institution shall establish,
maintain and document the due diligence procedures set out in this section and sections 273 to 277. Due diligence for preexisting individual accounts 273 (1) A preexisting individual account that is a cash value insurance contract or an annuity contract is not required to be reviewed, identified or reported, if the reporting financial institution is effectively prevented by law from selling those contracts to residents of a reportable jurisdiction.
Lower value accounts (2) The following review procedures apply with respect
to lower value accounts that are preexisting individual accounts: (a) if the reporting financial institution has in its
records the address of the individual account holder’s current residence (in this section, their current residence address) based on documentary evidence, the reporting financial institution may treat the individual account holder as being a resident for tax purposes of the jurisdiction in which the address is located for purposes of determining whether the individual account holder is a reportable person;
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(b) if the reporting financial institution does not rely
on a current residence address for the individual account holder based on documentary evidence as described in paragraph (a), the reporting financial institution must review electronically searchable data maintained by the reporting financial institution for any of the following indicia and apply paragraphs (c) to (f): (i) identification of the account holder as a resident
of a reportable jurisdiction, (ii) current mailing or residence address (including post office box) in a reportable jurisdiction, (iii) one or more telephone numbers in a reportable jurisdiction and no telephone number in the jurisdiction of the reporting financial institution, (iv) standing instructions (other than with respect to a depository account) to transfer funds to an account maintained in a reportable jurisdiction, (v) currently effective power of attorney or signatory authority granted to a person with an address in a reportable jurisdiction, and (vi) a hold mail instruction or in-care-of address in
a reportable jurisdiction if the reporting financial institution does not have any other address on file for the account holder; (c) if none of the indicia listed in paragraph (b) are discovered in the electronic search, then no further review is required until the earlier of (i) a change in circumstances that results in one or
more of the indicia referred to in paragraph (b) being associated with the account, and (ii) the account becoming a high value account; (d) if any of the indicia listed in subparagraphs (b)(i) to (v) are discovered in the electronic search or if there is a change in circumstances that results in one or more of the indicia in paragraph (b) being associated with the account, then the reporting financial institution must treat the account holder as a resident for tax purposes of each reportable jurisdiction for which an indicium is identified, unless one of the exceptions in paragraph (f) applies with respect to that account; (e) if a hold mail instruction or in-care-of address in a
reportable jurisdiction is discovered in the electronic search and no other address and none of the other
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indicia listed in subparagraphs (b)(i) to (v) are identified for the account holder, then (i) the reporting financial institution must do one
(if the relevant information is obtained) or both (in the order most appropriate to the circumstances) of the following: (A) apply the paper record search described in paragraph (3)(b), and (B) seek to obtain from the account holder a selfcertification or documentary evidence to establish the residence for tax purposes of the account holder, and (ii) if the paper record search referred to in clause (i)(A) fails to establish an indicium and the attempt to obtain the self-certification or documentary evidence referred to in clause (i)(B) is not successful, then the reporting financial institution must report the account as an undocumented account; and (f) notwithstanding the discovery of indicia under
paragraph (b), a reporting financial institution is not required to treat an account holder as a resident of a reportable jurisdiction if (i) both (A) the account holder information contains (I) a current mailing or residence address in
the reportable jurisdiction, (II) one or more telephone numbers in the reportable jurisdiction (and no telephone number in the jurisdiction of the reporting financial institution), or (III) standing instructions (with respect to financial accounts other than depository accounts) to transfer funds to an account maintained in a reportable jurisdiction, and (B) the reporting financial institution obtains, or
has previously reviewed and currently maintains a record of, (I) a self-certification from the account holder of the jurisdictions of residence of the account holder that does not include the reportable jurisdiction, and
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(II) documentary evidence establishing the
account holder’s non-reportable status in relation to that jurisdiction, or (ii) both (A) the account holder information contains a currently effective power of attorney or signatory authority granted to a person with an address in the reportable jurisdiction, and (B) the reporting financial institution obtains, or has previously reviewed and currently maintains a record of, (I) a self-certification from the account holder of the jurisdictions of residence of the account holder that does not include the reportable jurisdiction, or (II) documentary evidence establishing the
account holder’s non-reportable status in relation to that jurisdiction.
Enhanced review procedure – high value accounts (3) The following enhanced review procedures apply with respect to high value accounts that are preexisting individual accounts: (a) the reporting financial institution must review electronically searchable data maintained by the reporting financial institution for any of the indicia described in paragraph (2)(b); (b) subject to paragraph (c), the reporting financial institution must review for any of the indicia described in paragraph (2)(b) (i) the current customer master file, and
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(ii) the following documents associated with the account, and obtained by the reporting financial institution within the last five years, to the extent that they are not contained in the current customer master file: (A) the most recent documentary evidence collected with respect to the account, (B) the most recent account opening contract or documentation, (C) the most recent documentation obtained by
the reporting financial institution in accordance with AML/KYC procedures or for other regulatory purposes, (D) any power of attorney or signature authority
forms currently in effect, and (E) any standing instructions (other than with
respect to a depository account) to transfer funds currently in effect; (c) a reporting financial institution is not required to
perform the paper record search described in paragraph (b) to the extent that the reporting financial institution’s electronically searchable information includes the following: (i) the account holder’s residence status, (ii) the account holder’s residence address and mailing address currently on file with the reporting financial institution, (iii) the account holder’s telephone number currently on file, if any, with the reporting financial institution, (iv) in the case of financial accounts other than depository accounts, whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the reporting financial institution or at another financial institution), (v) whether there is a hold mail instruction or current in-care-of address for the account holder, and (vi) whether there is any power of attorney or signatory authority for the account; (d) in addition to the electronic and paper record searches described in paragraphs (a) to (c), the reporting financial institution must treat as a reportable
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account any high value account assigned to a relationship manager (including any financial accounts aggregated with that high value account under section 277) if the relationship manager has actual knowledge that the account holder is a reportable person; (e) with respect to the enhanced review of high value
accounts described in paragraphs (a) to (d), (i) if none of the indicia listed in paragraph (2)(b)
are discovered in the enhanced review and the account is not identified as being held by a reportable person in paragraph (d), then further action is not required until there is a change in circumstances that results in one or more indicia being associated with the account, (ii) if any of the indicia listed in subparagraphs (2)(b)(i) through (v) are discovered in the enhanced review, or if there is a subsequent change in circumstances that results in one or more indicia being associated with the account, then the reporting financial institution must treat the account as a reportable account with respect to each reportable jurisdiction for which an indicium is identified unless one of the exceptions in paragraph (2)(f) applies with respect to that account, and (iii) if a hold mail instruction or in-care-of address
is discovered in the enhanced review and no other address or other indicia listed in subparagraphs (2)(b)(i) to (v) are identified for the account holder, then the reporting financial institution must (A) obtain from the account holder a self-certification or documentary evidence to establish the residence for tax purposes of the account holder, and (B) if the reporting financial institution cannot
obtain a self-certification or documentary evidence, report the account as an undocumented account; (f) if a preexisting individual account is not a high value account on June 30, 2017, but becomes a high value account as of the last day of a subsequent calendar year, (i) the reporting financial institution must complete the enhanced review procedures described in this subsection with respect to the account within the calendar year following the year in which the account becomes a high value account, and
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(ii) if the account is identified as a reportable account based on the review in subparagraph (i), the reporting financial institution must report the required information about the account with respect to the year in which it is identified as a reportable account (and subsequent years on an annual basis, unless the account holder ceases to be a reportable person); (g) if a reporting financial institution applies the enhanced review procedures described in this subsection to a high value account in a year, then the reporting financial institution is not required to reapply those procedures – other than the relationship manager inquiry described in paragraph (d) – to the same high value account in any subsequent year unless the account is undocumented, in which case the reporting financial institution must re-apply them annually until the account ceases to be undocumented; (h) if there is a change of circumstances with respect
to a high value account that results in one or more indicia described in paragraph (2)(b) being associated with the account, then the reporting financial institution must treat the account as a reportable account with respect to each reportable jurisdiction for which an indicium is identified unless one of the exceptions in paragraph (2)(f) applies with respect to that account; and (i) a reporting financial institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account.
Timing of review (4) Each preexisting individual account must be reviewed in accordance with subsection (2) or (3) before (a) 2019, if the account is a high value account; or (b) 2020, if the account is a lower value account.
Reportable preexisting individual accounts (5) Any preexisting individual account that has been
identified as a reportable account under this section must
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be treated as a reportable account in all subsequent years, unless the account holder ceases to be a reportable person. Due diligence – new individual accounts 274 (1) Upon opening a new individual account, the reporting financial institution must obtain a self-certification (which may be a part of the account opening documentation) that allows the reporting financial institution to (a) determine the account holder’s residence for tax
purposes; and (b) confirm the reasonableness of the self-certification
taking into account information obtained by the reporting financial institution in connection with the opening of the account, including any documentation collected in accordance with the AML/KYC procedures. Determination of reportable account (2) If the self-certification for a new individual account establishes that the account holder is resident for tax purposes in a reportable jurisdiction, then (a) the reporting financial institution must treat the account as a reportable account; and (b) the self-certification must also include the account holder’s TIN with respect to the reportable jurisdiction (subject to subsection 271(4)) and the account holder’s date of birth.
Requirement to obtain new self-certification (3) If there is a change in circumstances with respect to a
new individual account that causes the reporting financial institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, then the reporting financial institution (a) cannot rely on the original self-certification; and (b) must obtain a valid self-certification that establishes the residence for tax purposes of the account holder.
Due diligence – preexisting entity accounts 275 (1) Unless the reporting financial institution elects
otherwise — either with respect to all preexisting entity accounts or, separately, with respect to any clearly
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identified group of those accounts — a preexisting entity account with an aggregate account balance or value that does not exceed 250,000 USD on June 30, 2017 is not required to be reviewed, identified or reported as a reportable account until the aggregate account balance or value exceeds 250,000 USD on the last day of any subsequent calendar year. Application of subsection (4) (2) The review procedures set forth in subsection (4) apply to a preexisting entity account if it has an aggregate account balance or value that exceeds 250,000 USD on (a) June 30, 2017; or (b) the last day of any subsequent calendar year.
Determination of reportable accounts (3) With respect to preexisting entity accounts described
in subsection (2), the only accounts that shall be treated as reportable accounts are accounts that are held by (a) one or more entities that are reportable persons;
or (b) passive NFEs with one or more controlling persons who are reportable persons. Review procedures — preexisting entity account (4) If this subsection applies to a preexisting entity account, a reporting financial institution must apply the following review procedures to determine whether the account is held by one or more reportable persons or by passive NFEs with one or more controlling persons who are reportable persons: (a) review information maintained for regulatory or customer relationship purposes (including information collected in accordance with AML/KYC procedures) to determine whether the information indicates that the account holder is resident in a reportable jurisdiction and, if so, the reporting financial institution must treat the account as a reportable account unless it (i) obtains a self-certification from the account holder to establish that the account holder is not a reportable person, or (ii) reasonably determines, based on information in its possession or that is publicly available, that the account holder is not a reportable person; and
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(b) with respect to an account holder of a preexisting
account (including an entity that is a reportable person), the reporting financial institution must determine whether the account holder is a passive NFE with one or more controlling persons who are reportable persons and for the purposes of (i) determining whether the account holder is a passive NFE, the reporting financial institution must obtain a self-certification from the account holder to establish its status, unless it has information in its possession or information is publicly available, based on which it can reasonably determine that the account holder is (A) an active NFE, or (B) a financial institution other than an entity
described in paragraph (b) of the definition investment entity that is not a participating jurisdiction financial institution, (ii) determining the controlling persons of an account holder, a reporting financial institution may rely on information collected and maintained in accordance with AML/KYC procedures, and (iii) determining whether a controlling person of a passive NFE is a reportable person, a reporting financial institution may rely on (A) information collected and maintained in accordance with AML/KYC procedures in the case of a preexisting entity account held by one or more NFEs with an aggregate account balance or value that does not exceed 1 million USD, or (B) a self-certification from the account holder or the controlling person indicating the jurisdiction in which the controlling person is resident for tax purposes.
Timing of review (5) Each preexisting entity account must be reviewed in
accordance with subsection (4) before
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(a) 2020, if the account has an aggregate account balance or value that exceeds 250,000 USD on June 30, 2017; or (b) the end of the calendar year following the year in which the aggregate account balance or value exceeds 250,000 USD on December 31, if paragraph (a) does not apply.
Change of circumstances (6) If there is a change of circumstances with respect to a
preexisting entity account that causes the reporting financial institution to know, or have reason to know, that the self-certification or other documentation associated with the account is incorrect or unreliable, the reporting financial institution must redetermine the status of the account in accordance with subsection (4). Due diligence for new entity accounts 276 For new entity accounts, a reporting financial institution must apply the following review procedures to determine whether the account is held by one or more reportable persons or by passive NFEs with one or more controlling persons who are reportable persons: (a) the reporting financial institution must (i) obtain a self-certification (which may be part of
the account opening documentation) that allows the reporting financial institution to determine the account holder’s residence for tax purposes and confirm the reasonableness of the self-certification based on the information obtained by the reporting financial institution in connection with the opening of the account, including any documentation collected in accordance with AML/KYC procedures, and (ii) if the self-certification referred to in subparagraph (i) indicates that the account holder is resident in a reportable jurisdiction, treat the account as a reportable account unless it reasonably determines, based on information in its possession or information that is publicly available, that the account holder is not a reportable person with respect to the reportable jurisdiction; and (b) with respect to an account holder of a new entity account (including an entity that is a reportable person), the reporting financial institution must determine whether the account holder is a passive NFE with one or more controlling persons who are reportable persons and, if so, treat the account as a reportable account and, for the purposes of
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(i) determining whether the account holder is a
passive NFE, the reporting financial institution must obtain a self-certification from the account holder to establish its status, unless it has information in its possession or information is publicly available, based on which it can reasonably determine that the account holder is (A) an active NFE, or (B) a financial institution other than an entity
that (I) is an investment entity because of paragraph (b) of that definition, and (II) is not a participating jurisdiction financial institution, (ii) determining the controlling persons of an account holder, a reporting financial institution may rely on information collected and maintained in accordance with AML/KYC procedures, and (iii) determining whether a controlling person of a passive NFE is a reportable person, a reporting financial institution may rely on a self-certification from the account holder or the controlling person.
Special due diligence rules 277 (1) A reporting financial institution may not rely on
a self-certification or documentary evidence if the reporting financial institution knows or has reason to know that the self-certification or documentary evidence is incorrect or unreliable. Exception — individual beneficiary receiving death benefit (2) A reporting financial institution may presume that an individual beneficiary (other than the owner) of a cash value insurance contract or an annuity contract receiving a death benefit is not a reportable person and may treat the financial account as other than a reportable account unless it has actual knowledge, or reason to know, that the beneficiary is a reportable person.
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Aggregation rules (3) For the purposes of (a) determining the aggregate balance or value of financial accounts held by an individual or entity, (i) a reporting financial institution is required to aggregate all financial accounts maintained by the reporting financial institution, or by a related entity, but only to the extent that the reporting financial institution’s computerized systems (A) link the financial accounts by reference to a
data element such as a client number or TIN, and (B) allow account balances or values to be aggregated, and (ii) each holder of a jointly held financial account shall be attributed the entire balance or value of the jointly held financial account; and (b) determining the aggregate balance or value of financial accounts held by an individual in order to determine whether a financial account is a high value account, a reporting financial institution is also required — in the case of any financial accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled or established (other than in a fiduciary capacity) by the same individual — to aggregate all such accounts.
Dealer accounts (4) Subsection (5) (a) applies to a reporting financial institution in respect of a client name account maintained by the institution if (i) property recorded in the account is also recorded in a financial account (in this subsection and subsection (5) referred to as the related account) maintained by a financial institution (in this subsection and subsection (5) referred to as the dealer) that is authorized under provincial legislation (A) to engage in the business of dealing in securities or any other financial instrument, or (B) to provide portfolio management or investment advising services, and (ii) the dealer has advised the institution whether the related account is a reportable account; and
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(b) does not apply, despite paragraph (a), if it can reasonably be concluded by the institution that the dealer has failed to comply with its obligations under this Part.
Dealer accounts (5) If this subsection applies to a reporting financial institution in respect of a client name account, (a) sections 272 to 276 do not apply to the institution in respect of the account; and (b) the institution shall rely on the determination of
the dealer in respect of the related account in determining whether the account is a reportable account.
Group insurance and annuities (6) A reporting financial institution may treat a financial
account that is a member’s interest in a group cash value insurance contract or group annuity contract as a financial account that is not a reportable account until the day on which an amount becomes payable to the employee, certificate holder or beneficiary, if the financial account meets the following requirements: (a) the group cash value insurance contract or group annuity contract is issued to an employer and covers 25 or more employees or certificate holders; (b) the employees or certificate holders are entitled to (i) receive any contract value related to their interest, and (ii) name beneficiaries for the benefit payable upon
the employee’s or certificate holder’s death; and (c) the aggregate amount payable to any employee or
certificate holder or beneficiary does not exceed 1 million USD.
Reporting 278 (1) Every reporting financial institution shall file with the Minister, before May 2 of each calendar year, an information return in prescribed form relating to each reportable account maintained by the institution at any
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time during the immediately preceding calendar year and after June 30, 2017. Electronic filing (2) The information return required under subsection (1) shall be filed by way of electronic filing.
Record keeping 279 (1) Every reporting financial institution shall keep, at the institution’s place of business or at such other place as may be designated by the Minister, records that the institution obtains or creates for the purpose of complying with this Part, including self-certifications and records of documentary evidence.
Form of records (2) Every reporting financial institution required by this
Part to keep records that does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (3). Retention of records (3) Every reporting financial institution that is required
to keep, obtain or create records under this Part shall retain those records for a period of at least six years following (a) in the case of a self-certification, the last day on which a related financial account is open; and (b) in any other case, the end of the last calendar year in respect of which the record is relevant.
Anti-avoidance 280 If a person enters into an arrangement or engages in a practice, the primary purpose of which can reasonably be considered to be to avoid an obligation under this Part, the person is subject to the obligation as if the person had not entered into the arrangement or engaged in the practice.
Production of TIN 281 (1) Every reportable person shall provide their TIN
at the request of a reporting financial institution that is required under this Part to make an information return requiring the TIN. Confidentiality of TIN (2) A person required to make an information return referred to in subsection (1) shall not knowingly use, communicate or allow to be communicated, otherwise than
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as required or authorized under this Act or a regulation, the TIN without the written consent of the reportable person. Penalty for failure to provide TIN (3) Every reportable person who fails to provide on request their TIN to a reporting financial institution that is required under this Part to make an information return requiring the TIN is liable to a penalty of $500 for each such failure, unless (a) an application for the assignment of the TIN is
made to the relevant reportable jurisdiction not later than 90 days after the request was made and the TIN is provided to the reporting financial institution that requested it within 15 days after the reportable person received it; or (b) the reportable person is not eligible to obtain a TIN from the relevant reportable jurisdiction (including because the relevant reportable jurisdiction does not issue TINs).
Assessment (4) The Minister may at any time assess any amount
payable under subsection (3) by any person and, if the Minister sends a notice of assessment to the person, sections 150 to 163, subsections 164(1) and (1.4) to (7), sections 165 to 167 and Division J of Part I apply with such modifications as the circumstances require. (2) Subsection (1) comes into force on July 1, 2017. R.S., c. 2 (5th Supp.)
Income Tax Application Rules 72 (1) The portion of subsection 20(1) of the Income Tax Application Rules before paragraph (a) is replaced by the following:
Depreciable property 20 (1) If the capital cost to a taxpayer of any depreciable
property (other than a property that was, at any time, eligible capital property as defined in the amended Act at that time) acquired by the taxpayer before 1972 and owned by the taxpayer without interruption from December 31, 1971 until such time after 1971 as the taxpayer disposed of it is less than the fair market value of the
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property on valuation day and less than the proceeds of disposition thereof otherwise determined, (2) Subsections 20(1.3) to (2) of the Rules are replaced by the following: Transfers before 1972 not at arm’s length (1.3) Without restricting the generality of section 18, if
any depreciable property (other than a property that was, at any time, eligible capital property as defined in the amended Act at that time) has been transferred before 1972 in circumstances such that subsection 20(4) of the former Act would, if that provision applied to transfers of property made in the 1972 taxation year, apply, paragraph 69(1)(b) of the amended Act does not apply to the transfer and subsection 20(4) of the former Act applies thereto. Depreciable property received as dividend in kind (1.4) The capital cost to a taxpayer, as of any particular
time after 1971, of any depreciable property (other than depreciable property referred to in subsection (1.3) or deemed by subparagraph (1)(b)(ii) to have been acquired by the taxpayer before 1972 or a property that was, at any time, eligible capital property as defined in the amended Act at that time) acquired by the taxpayer before 1972 as, on account of, in lieu of payment of or in satisfaction of, a dividend payable in kind (other than a stock dividend) in respect of a share owned by the taxpayer of the capital stock of a corporation, is deemed to be the fair market value of that property at the time the property was so received. Recapture of capital cost allowances (2) In determining a taxpayer’s income for a taxation
year from farming or fishing, subsection 13(1) of the amended Act does not apply in respect of the disposition by the taxpayer of property (other than a property that was, at any time, eligible capital property as defined in the amended Act at that time) acquired by the taxpayer before 1972 unless the taxpayer has elected to make a deduction for that or a preceding taxation year, in respect of the capital cost of property acquired by the taxpayer before 1972, under regulations made under paragraph 20(1)(a) of that Act other than a regulation providing solely for an allowance for computing income from farming or fishing.
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(3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 73 (1) Subsection 21(1) of the Rules is replaced by
the following: Government right 21(1) If as a result of a disposition occurring after 1971 a
taxpayer has or may become entitled to receive an amount (in this section referred to as the actual amount) that may reasonably be considered to be consideration received by the taxpayer for the disposition of, or for allowing the expiration of, a government right, in respect of a business carried on by the taxpayer throughout the period beginning January 1, 1972 and ending immediately after the disposition occurred, for the purposes of the amended Act the amount that the taxpayer has or may become entitled to receive is deemed to be the amount, if any, by which the actual amount exceeds the greater of (a) the total of all amounts each of which is an outlay
or expenditure made or incurred by the taxpayer as a result of a transaction that occurred before 1972 for the purpose of acquiring the government right, or the taxpayer’s original right in respect of the government right, to the extent that the outlay or expenditure was not otherwise deducted in computing the income of the taxpayer for any taxation year and would, if made or incurred by the taxpayer as a result of a transaction that occurred after 1971, be an eligible capital expenditure of the taxpayer; and (b) the fair market value to the taxpayer on December
31, 1971 of the taxpayer’s specified right in respect of the government right, if no outlay or expenditure was made or incurred by the taxpayer for the purpose of acquiring the right or, if an outlay or expenditure was made or incurred, if that outlay or expenditure would have been an eligible capital expenditure of the taxpayer if it had been made or incurred as a result of a transaction that occurred after 1971. (2) The portion of subsection 21(2.1) of the Rules after paragraph (b) is replaced by the following:
and an actual amount subsequently becomes payable to the taxpayer as consideration for the disposition by the taxpayer of, or for the taxpayer allowing the expiration of, the particular government right or any other government right acquired by the taxpayer for the purpose of effecting the continuation, without interruption, of rights that are substantially similar to the rights that the taxpayer had under the particular government right, for the
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purpose of the amended Act, the amount that has so become payable to the taxpayer shall be deemed to be the amount that would, if that person and the taxpayer had at all times been the same person, be determined under subsection (1) to be the amount that would have become so payable to the taxpayer. (3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. C.R.C., c. 945
Income Tax Regulations 74 (1) Subsection 201(1) of the Income Tax Regulations is amended by striking out “or” at the end of paragraph (e), by adding “or” at the end of paragraph (f) and by adding the following after paragraph (f): (g) the portion of the price for which a debt obligation
was assigned or otherwise transferred that is deemed by subsection 20(14.2) of the Act to be interest that accrued on the debt obligation to which the transferee has become entitled to for a period commencing before the time of the transfer and ending at that particular time that is not payable until after that particular time if the payment is made by a person that is a financial company (whether acting as principal or as agent for the transferee) for the purposes of section 211 (2) Subsection 201(4) of the Regulations is replaced by the following: (4) A person or partnership that is indebted in a calendar
year under a debt obligation in respect of which subsection 12(4) of the Act and paragraph (1)(b) apply with respect to a taxpayer shall make an information return in prescribed form in respect of the amount (other than an amount to which paragraph (1)(g) applies) that would, if the year were a taxation year of the taxpayer, be included as interest in respect of the debt obligation in computing the taxpayer’s income for the year. (3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 75 (1) The definition security in subsection 230(1) of the Regulations is amended by adding the following after paragraph (c):
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(c.1) a debt obligation that is, at any time, described
in paragraph 7000(1)(d), (2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017. 76 (1) Paragraph 600(b) of the Regulations is replaced by the following: (b) subsections 13(4), (7.4) and (29), 20(24), 44(1) and
(6), 45(2) and (3), 50(1), 53(2.1), 56.4(13), 70(6.2), (9.01), (9.11), (9.21) and (9.31), 72(2), 73(1), 80.1(1), 82(3), 83(2), 104(14), 107(2.001), 143(2), 146.01(7), 146.02(7), 164(6) and (6.1), 184(3), 251.2(6) and 256(9) of the Act; (2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017. 77 (1) Paragraph 808(2)(c) of the Regulations is
repealed. (2) Paragraph 808(2)(e) of the Income Tax Regulations is replaced by the following: (e) an amount equal to the aggregate of the cost
amount to the corporation at the end of the year of each debt owing to it, or any other right of the corporation to receive an amount, that was outstanding as a result of the disposition by it of property in respect of which an amount would be included, by virtue of paragraph (a), (b) or (h), in its qualified investment in property in Canada at the end of the year if the property had not been disposed of by it before the end of that year, (3) Paragraph 808(2)(l) of the Regulations is amended by adding “or” at the end of subparagraph (ii) and by repealing subparagraph (iii). (4) Subsections (1) to (3) come into force or are deemed to come into force on January 1, 2017.
78 (1) Paragraph 1100(1)(a) of the Regulations is
amended by adding the following after subparagraph (xii): (xii.1) of Class 14.1, 5 per cent, (2) Subsection
1100(1) of the Regulations is amended by adding the following after paragraph (c):
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Additional Allowances — Class 14.1 (c.1) for a taxation year that ends before 2027, such
additional amount as the taxpayer may claim in respect of property of Class 14.1 of Schedule II not exceeding (i) 2% of the particular amount by which the undepreciated capital cost of the class at the beginning of 2017 exceeds the total of all amounts each of which is (A) the amount of a deduction taken under paragraph 20(1)(a) of the Act in respect of the class for a preceding taxation year, and (B) equal to three times the amount of the capital cost of a property deemed by subsection 13(39) of the Act to be acquired by the taxpayer in the year or a preceding year, and (ii) the amount determined by the formula A−B
where A
is the lesser of (A) $ 500, and (B) the undepreciated capital cost of the class to the taxpayer as of the end of the year (before making any deduction under paragraph 20(1)(a) of the Act in respect of the class for the year), and
B
is the total of all amounts deductible for the year under paragraph 20(1)(a) of the Act in respect of the class because of subparagraph (i) or (a)(xii.1);
(3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 79 (1) Subparagraphs 1219(2)(b)(iv) and (v) of
the Regulations are replaced by the following: (iv) included in the capital cost of property that, but for this section, would be depreciable property (other than property that would be included in Class 14.1 of Schedule II), except as provided by paragraph (1)(b), (d), (e), (f), or (g), (v) included in the capital cost of property that, but
for this section, would be property included in Class
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14.1 of Schedule II, except as provided by any of paragraphs (1)(a) to (e), (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. 80 (1) The description of A in subsection 2411(4) of the Regulations is amended by adding “and” at the end of paragraph (g) and by repealing paragraph (h). (2) The description of B in subsection 2411(4) of
the Regulations is amended by adding “and” at the end of paragraph (g) and by repealing paragraph (h). (3) Subsections (1) and (2) come into force or are deemed to have come into force on January 1, 2017. 81 (1) Section 7300 of the Regulations is amended
by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) an emissions allowance issued to the taxpayer under the laws of Canada or a province. (2) Subsection (1) applies in respect of emissions allowances acquired in taxation years that begin after 2016. However, if a taxpayer elects under subsection 10(2), subsection (1) applies in respect of emissions allowances acquired by the taxpayer in taxation years that end after 2012.
82 (1) The portion of section 8201 of the Regulations before paragraph (a) is replaced by the following: 8201 For the purposes of subsection 16.1(1), the definition outstanding debts to specified non-residents in subsection 18(5), subsections 100(1.3) and 112(2), the definition qualified Canadian transit organization in subsection 118.02(1), subsections 125.4(1) and 125.5(1), the definition taxable supplier in subsection 127(9), subparagraph 128.1(4)(b)(ii), paragraphs 181.3(5)(a) and 190.14(2)(b), section 233.8, the definitions Canadian banking business and tax-indifferent investor in subsection 248(1) and paragraph 260(5)(a) of the Act, a permanent establishment of a person or partnership (either of whom is referred to in this section as the person) means a fixed place of business of the person, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse if the person
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has a fixed place of business and, where the person does not have any fixed place of business, the principal place at which the person’s business is conducted, and (2) Subsection (1) is deemed to have come into force on January 1, 2016. 83 (1) The Regulations are amended by adding the following after section 9004:
Prescribed Non-reporting Financial Institution 9005 For the purposes of the definition non-reporting
financial institution in subsection 270(1) of the Act, the following entities are prescribed: (a) a labour-sponsored venture capital corporation as
prescribed in section 6701; (b) a registered retirement savings plan; (c) a registered retirement income fund; (d) a pooled registered pension plan; (e) a deferred profit sharing plan; (f) a registered disability savings plan; (g) a registered education savings plan; (h) a registered pension plan; (i) a trust governed by a registered pension plan; (j) a trust described in paragraph 149(1)(o.4) of the
Act, if all of the interests in the trust as a beneficiary are held by one or more registered pension plans; (k) a corporation described in clause 149(1)(o.1)(i)(A)
or subparagraph 149(1)(o.1)(ii) or (o.2)(i) of the Act; (l) a corporation described in any of subparagraphs
149(1)(o.2)(ii) to (iii) of the Act, if all of the shares of the corporation are held by (i) one or more registered pension plans or trusts governed by registered pension plans, (ii) one or more trusts described in paragraph (j),
or (iii) one or more corporations described in this
paragraph or paragraph (k);
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(m) a trust, if all of the interests in the trust as a beneficiary are held by one or more plans, trusts or corporations described in paragraph (i), (k) or (l); (n) a central cooperative credit society, as defined in section 2 of the Cooperative Credit Associations Act and whose accounts are maintained for member financial institutions; and (o) a TFSA.
Prescribed Excluded Accounts 9006 For the purposes of the definition excluded account in subsection 270(1) of the Act, the following accounts are prescribed: (a) a registered retirement savings plan; (b) a registered retirement income fund; (c) a pooled registered pension plans; (d) a registered pension plan; (e) a registered disability savings plan; (f) a registered education savings plan; (g) a deferred profit sharing plan; (h) a net income stabilization account, including a NISA Fund No. 2; (i) an eligible funeral arrangement; (j) a dormant account if the balance or value of the account does not exceed 1,000 USD; and (k) a TFSA.
(2) Subsection (1) comes into force on July 1,
2017. 84 (1) Schedule II to the Regulations is amended
by adding the following after Class 14:
CLASS 14.1
(5 per cent) Property of a taxpayer that, in respect of a business of the taxpayer,
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(a) is goodwill; (b) was eligible capital property of the taxpayer immediately before January 1, 2017 and is owned by the taxpayer at the beginning of that day; or (c) is acquired after 2016, other than (i) property that is tangible or, for civil law, corporeal property, (ii) property that is not acquired for the purpose of
gaining or producing income from business, (iii) property in respect of which any amount is deductible (otherwise than as a result of being included in this class) in computing the taxpayer’s income from the business, (iv) property in respect of which any amount is not
deductible in computing the taxpayer’s income from the business because of any provision of the Act (other than paragraph 18(1)(b)) or these Regulations, (v) an interest in a trust, (vi) an interest in a partnership, (vii) a share, bond, debenture, mortgage, hypothecary claim, note, bill or other similar property, or (viii) property that is an interest in, or for civil law a right in, or a right to acquire, a property described in any of subparagraphs (i) to (vii).
(2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017. C.R.C., C. 385
Consequential Amendments to the Canada Pension Plan Regulations Arising from Subsection 27(1), Chapter 7 of the Statutes of Canada, 2016 85 (1) The definition Child Tax Benefit in subsection 37(1) of the Canada Pension Plan Regulations is repealed. (2) Subsection 37(1) of the Regulations is amended by adding the following in alphabetical order:
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Canada child benefit means the deemed overpayment determined in accordance with section 122.61 of the Income Tax Act in respect of a qualified dependant under seven years of age; (allocation canadienne pour enfants) (3) Subsections (1) and (2) are deemed to have
come into force on July 1, 2016.
Terminology Changes Arising from Subsection 27(1), Chapter 7 of the Statutes of Canada, 2016 References in the Employment Insurance Act Replacement of “Child Tax Benefit” 86 The Employment Insurance Act is amended
by replacing “child tax benefit” with “Canada child benefit” in the following provisions: (a) subsections 16(2) and (3); and (b) subsections 152.17(2) and (3).
References in Regulations Replacement of “Child Tax Benefit” in Canada Pension Plan Regulations 87 (1) The Canada Pension Plan Regulations are
amended by replacing “Child Tax Benefit” with “Canada child benefit”, with any grammatical changes that circumstances require, in the following provisions: (a) paragraphs 53(a), (c) and (d) to (f); and (b) paragraphs 77(1)(c) and (d).
Replacement of “child tax benefit” in Employment Insurance Regulations (2) The Employment Insurance Regulations are
amended by replacing “child tax benefit” with “Canada child benefit” in the following provisions; (a) subsections 34(2) and (3); and (b) subsections 34(5) and (7).
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Replacement of “Canada child tax benefit” in Immigration and Refugee Protection Regulations (3) The Immigration and Refugee Protection Regulations are amended by replacing “Canada child tax benefit” with “Canada child benefit” in the following provisions: (a) subparagraph 134(1)(c)(vi); and (b) subparagraph 134(1.1)(b)(vi).
Coming into Force July 1, 2016 88 Sections 86 and 87 are deemed to have come
into force on July 1, 2016.
PART 2
Amendments to the Excise Tax Act (GST/HST Measures) and Other Related Texts R.S., c. E-15
Excise Tax Act Amendments to the Act 1994, c. 9, s. 2(1)
89 (1) The definition capital property in subsection 123(1) of the Excise Tax Act is replaced by the following: capital property, in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12, 14, 14.1 or 44 of Schedule II to the Income Tax Regulations; (immobilisation) 2007, c. 18, s. 2(5)
(2) Paragraph (a) of the definition filiale déterminée in subsection 123(1) of the French version of the Act is replaced by the following: a) la personne morale relativement à laquelle la personne morale donnée détient le contrôle admissible des voix et est propriétaire d’au moins 90 % de la
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valeur et du nombre des actions, émises et en circulation et comportant plein droit de vote en toutes circonstances, du capital-actions de la personne morale; 2007, c. 18, s. 2(5)
(3) The portion of the definition qualifying subsidiary in subsection 123(1) of the English version of the Act before paragraph (a) is replaced by the following: qualifying subsidiary of a particular corporation means another corporation in respect of which the particular corporation holds qualifying voting control and owns not less than 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the other corporation, and includes (4) Subsection (1) comes into force or is deemed to have come into force on January 1, 2017. (5) Subsections (2) and (3) apply as of March 22, 2017. They also apply as of March 23, 2016 (a) in respect of an election under subsection
150(1) or 156(2) of the Act that is to become effective on a day that is after March 22, 2016 but before March 22, 2017, unless the election is filed on or before March 22, 2016; and (b) for the purpose of applying paragraphs 4(3)(b) and (c) of the Financial Services and Financial Institutions (GST/HST) Regulations in respect of a supply of a service if the agreement for the supply is entered into after March 22, 2016 but before March 22, 2017 and it is not the case that all or substantially all of the service will be performed before March 22, 2017.
2007, c. 18, s. 3(1)
90 (1) The portion of paragraph 128(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) qualifying voting control in respect of the other corporation is held by, and not less than 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the other corporation are owned by,
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(2) Section 128 of the Act is amended by adding the following after subsection (1):
Qualifying voting control (1.1) For the purposes of this Part, a person or a group of
persons holds qualifying voting control in respect of a corporation at any time if at that time (a) the person, or the members of the group collectively, as the case may be, own shares of the corporation to which are attached not less than 90% of the shareholder votes that may be cast in respect of each matter, other than a matter (i) for which a statute of a country, or of a state, province, or other political subdivision of a country, that applies to the corporation provides, in respect of the vote of the shareholders of the corporation on the matter, that (A) any shareholder of the corporation has voting rights that are different from the voting rights that the shareholder would otherwise have under the letters patent, instrument of continuance or other constating instrument by which the corporation was incorporated or continued, including any amendment to, or restatement of, the constating instrument, or (B) holders of a class or series of shares of the corporation are entitled to vote separately as a class or series, or (ii) that is a prescribed matter or a matter that
meets prescribed conditions or arises in prescribed circumstances; or (b) the person or group, as the case may be, is a prescribed person or group in relation to the corporation. (3) Section 128 of the Act is amended by adding
the following after subsection (3): Voting right controlled by another person (4) For the purposes of subsection (1.1), a particular person is deemed not to own a share at a particular time if (a) another person has a right under a contract, in equity or otherwise, either immediately or in the future and either absolutely or contingently, to control the voting rights attached to the share, unless the right is not exercisable at the particular time because its exercise is contingent on the death, bankruptcy or permanent disability of an individual; and
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(b) the other person is not closely related to the particular person at the particular time.
(4) Subsection (1) applies as of March 22, 2017. It also applies as of March 23, 2016 (a) in respect of an election under subsection
150(1) or 156(2) of the Act that is to become effective on a day that is after March 22, 2016 but before March 22, 2017, unless the election is filed on or before March 22, 2016; and (b) for the purpose of applying paragraphs
4(3)(b) and (c) of the Financial Services and Financial Institutions (GST/HST) Regulations in respect of a supply of a service if the agreement for the supply is entered into after March 22, 2016 but before March 22, 2017, and it is not the case that all or substantially all of the service will be performed before March 22, 2017.
(5) Subsections (2) and (3) are deemed to have
come into force on March 23, 2016. 2007, c. 18, s. 6(5)
91 (1) Clause 156(1.1)(a)(ii)(A) of the Act is replaced by the following: (A) both holds qualifying voting control in respect of a corporation that is a member of a qualifying group of which the other person is a member and owns at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the corporation, or
2000, c. 30, s. 25(1)
(2) The portion of subparagraph 156(1.1)(b)(i) of
the Act before clause (A) is replaced by the following: (i) qualifying voting control in respect of the other
person is held by, and not less than 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the other person are owned by,
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2000, c. 30, s. 25(1); 2007, c. 18, s. 6(7)
(3) Clauses 156(1.1)(b)(i)(A) to (C) of the French
version of the Act are replaced by the following: (A) la société de personnes donnée, (B) une personne morale, ou une société de personnes canadienne, qui est membre d’un groupe admissible dont la société de personnes donnée est membre, (C) plusieurs des personnes morales ou sociétés
de personnes visées aux divisions (A) et (B), 2007, c. 18, s. 6(8)
(4) The portion of subparagraph 156(1.1)(b)(ii) of
the Act before clause (A) is replaced by the following: (ii) qualifying voting control in respect of a corporation is held by, and not less than 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the corporation are owned by,
2000, c. 30, s. 25(1)
(5) Clauses 156(1.1)(b)(ii)(A) and (B) of the French version of the Act are replaced by the following: (A) l’autre personne, si la personne morale est membre d’un groupe admissible dont la société de personnes donnée est membre, (B) la société de personnes donnée, si la personne morale est membre d’un groupe admissible dont l’autre personne est membre, (6) Subsections (1) to (5) apply as of March 22,
2017. They also apply as of March 23, 2016 in respect of an election under subsection 156(2) of the Act that is to become effective on a day that is after March 22, 2016 but before March 22, 2017, unless the election is filed on or before March 22, 2016.
92 (1) Subsection 298(3) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):
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(c) to give effect to an alternative basis or argument
advanced by the Minister under subsection (6.1).
2000, c. 30, s. 89(4)
(2) The portion of subsection 298(6.1) of the Act
before paragraph (a) is replaced by the following: Alternative basis or argument (6.1) The Minister may advance an alternative basis or
argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable or remittable by a person under this Part, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless, on an appeal under this Part,
(3) Section 298 of the Act is amended by adding the following after subsection (6.1):
Limitation (6.2) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (6.1) in support of a particular assessment of the person, the Minister shall not reassess for an amount that is greater than the total amount of the particular assessment. Exception (6.3) Subsection (6.2) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Part at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Part were read without reference to subsection (6.1).
(4) Subsections (1) to (3) come into force on the
day on which this Act receives royal assent, except that those subsections do not apply in respect of appeals instituted on or before that day. 93 (1) Part V of Schedule VI to the Act is amended by adding the following after section 23:
23.1 A supply of a service of rendering to individuals technical or customer support by means of telecommunications if the supply is made to a non-resident person
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that is not registered under Subdivision D of Division V of Part IX of the Act and is not a consumer of the service, but not including a supply of (a) an advisory, consulting or professional service; or (b) a service of acting as an agent of the non-resident
person or of arranging for, procuring or soliciting orders for supplies by or to the non-resident person.
(2) Subsection (1) applies to (a) any supply made after March 22, 2016; and (b) any supply made on or before March 22,
2016 if the supplier did not, on or before that day, charge, collect or remit an amount as or on account of tax under Part IX of the Act in respect of the supply.
Transitional Provision Paragraph 150(2)(b) — election in effect on March 22, 2016 94 If a supply is made between a person and a
corporation that have jointly made an election under subsection 150(1) of the Excise Tax Act, if the election is in effect on March 22, 2016 and on the day on which the agreement for the supply is entered into and if the agreement is entered into after March 22, 2016 but before March 22, 2017, then paragraph 150(2)(b) of that Act is to be read as follows in respect of the supply: (b) an imported taxable supply, as defined in section
217; (b.1) a supply made between a person and a corporation if (i) the supply is (A) a supply of a service and it is not the case
that all or substantially all of the service will be performed before March 22, 2017, or (B) a supply of property by way of lease, licence or similar arrangement and it is not the case that all or substantially all of the property will be
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delivered or made available to the recipient of the supply before March 22, 2017, and (ii) the person and the corporation (A) are not members of the same closely related
group at any time after the day on which the agreement for the supply is entered into but before March 22, 2017, or (B) are not members of the same closely related group on March 22, 2017; or
SOR/91-21; SOR/2011-56, s. 1
Closely Related Corporations (GST/ HST) Regulations 95 (1) The portion of section 3 of the Closely Related Corporations (GST/HST) Regulations before subparagraph (a)(i) is replaced by the following: 3 For the purposes of paragraph 128(1)(b) of the Act, a corporation (in this section referred to as the “other corporation”) is a prescribed corporation in relation to a particular corporation if (a) it is the case that (2) The portion of subparagraph 3(a)(i) of the French version of the Regulations before clause (A) is replaced by the following: (i) les actions déterminées de l’autre personne morale représentant au moins 90 % de la valeur et du nombre de telles actions remplissent chacune l’une des conditions suivantes : (3) Subclause 3(a)(i)(C)(II) of the Regulations is replaced by the following: (II) a corporation in respect of which employees referred to in subclause (I) hold qualifying voting control and own not less than 90% of the total value and number of all specified shares, (4) Subparagraph 3(a)(ii) of the French version of the Regulations is replaced by the following: (ii) les actions déterminées de l’autre personne morale représentant au moins 50 % de la valeur et du
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nombre de telles actions appartiennent chacune à une personne morale visée aux divisions (i)(A) ou (B), (5) Paragraph 3(a) of the Regulations is amended
by striking out “and” at the end of subparagraph (i), by replacing “or” with “and” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) the particular corporation would hold qualifying voting control in respect of the other corporation if the particular corporation were to own (A) all of the issued and outstanding specified shares of the capital stock of the other corporation that are included in clauses (i)(A) to (D), and (B) all of the issued and outstanding shares of the capital stock of the other corporation that are not specified shares and that would be included in clauses (i)(A) to (D) if they were specified shares; or (6) Paragraph 3(b) of the Regulations is replaced
by the following: (b) qualifying voting control in respect of the other corporation is held by, and not less than 90% of the total value and number of all specified shares of the other corporation are owned by, (i) the particular corporation, (ii) a corporation that is closely related to the particular corporation by reason of paragraph 128(1)(a) of the Act, (iii) a corporation that is a prescribed corporation in relation to the particular corporation by reason of paragraph (a), or (iv) any combination of the corporations referred
to in subparagraphs (i) to (iii). (7) Subsections (1) to (6) apply as of March 22,
2017. They also apply as of March 23, 2016 (a) in respect of an election under subsection
150(1) or 156(2) of the Excise Tax Act that is to become effective on a day that is after March 22, 2016 but before March 22, 2017, unless the election is filed on or before March 22, 2016; and
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(b) for the purpose of applying paragraphs
4(3)(b) and (c) of the Financial Services and Financial Institutions (GST/HST) Regulations in respect of a supply of a service if the agreement for the supply is entered into after March 22, 2016 but before March 22, 2017 and it is not the case that all or substantially all of the service will be performed before March 22, 2017.
SOR/91-51; SOR/99–368, s. 1; SOR/2006-162, s. 5
Streamlined Accounting (GST/HST) Regulations 96 (1) The definition eligible capital property in subsection 2(1) of the Streamlined Accounting (GST/HST) Regulations is repealed. (2) The definition capital asset in subsection 2(1) of the Regulations is replaced by the following:
capital asset of a person means (a) property that is, or would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, and (b) in respect of a supply that was made by the person at any time before January 1, 2017, property that was, or would have been if the person were a taxpayer under the Income Tax Act, eligible capital property of the person within the meaning of that Act as it read at that time; (bien immobilisé) (3) The descriptions of A and B in subsection 2(2)
of the Regulations are replaced by the following:
A
is the total of all consideration (other than consideration referred to in section 167.1 of the Act that is attributable to goodwill of a business) that became due, or was paid without having become due, to the registrant in the threshold period for the reporting period for taxable supplies (other than supplies of financial services, supplies by way of sale of real property or capital assets of the registrant and supplies deemed under subsection 177(1.2) of the Act to be made by the registrant) that are or would be, but for that subsection, made in Canada by the registrant;
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is the total of all tax under Division II that became collectible in the threshold period in respect of taxable supplies (other than supplies of financial services, supplies by way of sale of real property or capital assets of the registrant and supplies deemed under subsection 177(1.2) of the Act to be made by the registrant) that are or would be, but for that subsection, made in Canada by the registrant; and
B
(4) The descriptions of A and B in paragraph
2(3)(a) of the Regulations are replaced by the following: A
is the total of all consideration (other than consideration referred to in section 167.1 of the Act that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services and supplies by way of sale of real property or capital assets of the registrant) made by the registrant that became due, or was paid without having become due, to the registrant in the threshold period for the reporting period,
B
is the total of all tax under Division II that became collectible in the threshold period in respect of taxable supplies (other than supplies of financial services and supplies by way of sale of real property or capital assets of the registrant) made by the registrant, and
(5) The descriptions of D and E in paragraph
2(3)(b) of the Regulations are replaced by the following: D
is the total of all consideration (other than consideration referred to in section 167.1 of the Act that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services and supplies by way of sale of real property or capital assets of the associate) made by the associate that became due, or was paid without having become due, to the associate in the particular fiscal year,
E
is the total of all tax under Division II that became collectible in the particular fiscal year in respect of taxable supplies (other than supplies of financial services and supplies by way of sale of real property or capital assets of the associate) made by the associate, and
(6) Subsection (1) applies in respect of supplies
made after 2016.
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(7) Subsections (2) to (5) come into force or are deemed to have come into force on January 1, 2017. 97 (1) The definition specified property in subsection 15(1) of the Regulations is replaced by the following:
specified property, in respect of a person, means property of the person other than real property and capital assets of the person; (bien déterminé) (2) Paragraph (a) of the definition specified supply
in subsection 15(1) of the Regulations is replaced by the following: (a) a supply by way of sale of real property or capital assets of the supplier, (3) Subsections (1) and (2) come into force or are
deemed to have come into force on January 1, 2017. 98 (1) The definition specified property in subsection 19(1) of the Regulations is repealed. (2) Paragraph (a) of the definition designated supply in subsection 19(1) of the Regulations is replaced by the following: (a) a supply by way of sale of real property or capital assets of the supplier, (3) Paragraphs (b) and (c) of the definition specified supply in subsection 19(1) of the Regulations are replaced by the following: (b) a supply by way of sale of a capital asset of the registrant that has a fair market value at the time of the supply of at least $10,000, (c) a supply made by the registrant by way of sale of a
capital asset of the registrant if the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the capital asset, (4) The
description of B in subparagraph 19(3)(c)(i) of the Regulations is replaced by the following: B
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 2 Amendments to the Excise Tax Act (GST/HST Measures) and Other Related Texts Streamlined Accounting (GST/HST) Regulations Sections 98-100
property or capital assets of the registrant) made by the registrant, and (5) Subsections (1) to (4) come into force or are deemed to have come into force on January 1, 2017. 99 (1) Subparagraphs (a)(ii) and (iii) of the description of C in subsection 21(1) of the Regulations are replaced by the following: (ii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of a supply by way of sale to, importation by, or bringing into a participating province by, the registrant of personal property that is acquired, imported or brought into the participating province by the registrant for use as a capital asset of the registrant and that has a fair market value at the time of the supply or bringing into the province, or a value as determined under section 215 of the Act at the time of the importation, of at least $10,000, (iii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an improvement to a capital asset (other than real property) of the registrant, if the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the capital asset, (2) Subsection (1) comes into force or is deemed
to have come into force on January 1, 2017.
PART 3 2002, c. 22
Excise Act, 2001 100 (1) Subsection 191(3) of the Excise Act, 2001 is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) to give effect to an alternative basis or argument advanced by the Minister under subsection (7).
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(2) The portion of subsection 191(7) of the Act before paragraph (a) is replaced by the following: Alternative basis or argument (7) The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable or remittable by a person under this Act, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless on an appeal under this Act
(3) Section 191 of the Act is amended by adding
the following after subsection (7): Limitation (7.1) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (7) in support of a particular assessment of the person, the Minister shall not reassess for an amount that is greater than the total amount of the particular assessment.
Exception (7.2) Subsection (7.1) does not apply to any portion of an
amount determined on reassessment that the Minister would be entitled to reassess under this Act at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Act were read without reference to subsection (7).
(4) Subsections (1) to (3) come into force on the day on which this Act receives royal assent except that those subsections do not apply in respect of appeals instituted on or before that day.
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures Sections 101-102
PART 4
Various Measures DIVISION 1 1996, c. 23
Employment Insurance Act Amendments to the Act 101 Section 6 of the Employment Insurance Act is amended by adding the following after subsection (3):
Employment not suitable (4) For the purposes of paragraphs 18(1)(a) and 27(1)(a) to (c) and subsection 50(8), employment is not suitable employment for a claimant if (a) it arises in consequence of a work stoppage attributable to a labour dispute; (b) it is in the claimant’s usual occupation and is either at a lower rate of earnings or on conditions less favourable than those observed by agreement between employers and employees or, in the absence of any such agreement, than those recognized by good employers; or (c) it is not in the claimant’s usual occupation and is
either at a lower rate of earnings or on conditions less favourable than those that the claimant might reasonably expect to obtain, having regard to the conditions that the claimant usually obtained in their usual occupation, or would have obtained if they had continued to be so employed.
Reasonable interval (5) After a lapse of a reasonable interval from the date on
which an insured person becomes unemployed, paragraph (4)(c) does not apply to the employment described in that paragraph if it is employment at a rate of earnings not lower and on conditions not less favourable than those observed by agreement between employers and employees or, in the absence of any such agreement, than those recognized by good employers. 2012, c. 19, s. 605
102 Subsection 27(2) of the Act is repealed.
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures DIVISION 1 Employment Insurance Act Coming into Force Sections 103-105
Coming into Force Order in council 103 This Division comes into force on a day to be
fixed by order of the Governor in Council.
DIVISION 2 R.S., c. O-9
Old Age Security Act Amendments to the Act 104 Section 19 of the Old Age Security Act is amended by adding the following after subsection (7):
Direction by Minister if spouses or common-law partners living apart (8) If an application has been made under subsection (4) for payment of an allowance to a pensioner’s spouse or common-law partner in respect of any payment period, the Minister may, after any investigation of the circumstances that he or she considers necessary, direct that for the purpose of calculating the allowance, the monthly joint income, as defined in subsection 22(1), be determined without taking into account the pensioner’s income for the base calendar year in any case where the Minister is satisfied that the spouse or common-law partner, as a result of circumstances not attributable to the pensioner or the spouse or common-law partner, was not living with the pensioner in a dwelling maintained by one or the other of them at the time the application was made.
Continuing direction (9) A direction made under subsection (8) in respect of a
payment period is deemed to be a direction made in respect of every subsequent payment period, but the Minister may, after any investigation of the circumstances that he or she considers necessary, cancel the direction. 2010, c. 22, s. 9(1)
105 The definition monthly joint income in subsection 22(1) of the Act is replaced by the following: monthly joint income of a pensioner and their spouse or common-law partner in a current payment period is the amount that equals 1/12 of the total of both of their incomes for the base calendar year; however, for the purpose of calculating the allowance that may be paid to the pensioner’s spouse or common-law partner under
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subsection (3) for either of the following periods, it is the amount that equals 1/12 of the income of the spouse or common-law partner for the base calendar year: (a) the months during which the pensioner is an incarcerated person described in subsection 5(3), exclusive of the first month of incarceration and the month of release; or (b) if a direction made under subsection 19(8) in respect of the spouse or common-law partner has not been cancelled under subsection 19(9), the months, exclusive of the first month, during which the spouse or common-law partner is not living with the pensioner in a dwelling maintained by one or the other of them; (revenu conjoint mensuel)
Coming into Force January 1, 2017 106 This Division comes into force or is deemed
to have come into force on January 1, 2017.
DIVISION 3 2004, c. 26
Canada Education Savings Act Amendments to the Act 107 (1) The definition child tax benefit in subsection 2(1) of the Canada Education Savings Act is repealed. (2) The definition national child benefit supplement
in subsection 2(1) of the Act is repealed.
(3) Paragraph (a) of the definition primary caregiver in subsection 2(1) of the Act is replaced by the following: (a) in the case of a beneficiary who is a qualified dependant, the eligible individual in respect of the beneficiary; and (4) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
Canada child benefit means a deemed overpayment under Subdivision A.1 of Division E of Part I of the Income Tax Act. (allocation canadienne pour enfants)
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures DIVISION 3 Canada Education Savings Act Amendments to the Act Section 108
2010, c. 12, s. 31(1)
108 (1) Clause 5(4)(a)(i)(A) of the Act is replaced by the following: (A) is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a Canada child benefit in respect of January in the particular year is the first threshold for the particular year or less, or
2010, c. 12, s. 31(2)
(2) Subparagraph 5(4)(a)(ii) of the Act is replaced by the following: (ii) 10% of the contribution, if the beneficiary is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a Canada child benefit in respect of January in the particular year is more than the first threshold for the particular year but not more than the second threshold for the particular year, and (3) Subsection 5(5) of the Act is replaced by the
following: Eligible individual — first month (5) If there has been no determination of eligibility for a Canada child benefit in respect of January in a particular year, the adjusted income to be used for the purposes of subsection (4) is the adjusted income used to determine the amount of a Canada child benefit for the first month in the particular year in respect of which eligibility has been established. (4) Subsection 5(6) of the French version of the Act is replaced by the following:
Bénéficiaire né en décembre (6) Pour l’application du paragraphe (5) au bénéficiaire né en décembre, la mention à ce paragraphe du premier mois de l’année donnée pour lequel le particulier est admissible à l’allocation vaut mention du mois de janvier de l’année suivante. 2011, c. 24, s. 148(1)
(5) Subsections 5(6.1) and (6.2) of the Act are replaced by the following: Change in care (6.1) If, in a month following January in a particular
year, an individual who was not the primary caregiver of
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a beneficiary in January of that year becomes the beneficiary’s primary caregiver, then the adjusted income to be used for the purposes of subsection (4) in respect of contributions made to the trustee of the trust designated by that individual is the adjusted income used to determine the amount of a Canada child benefit for the first month in the particular year in respect of which the individual’s eligibility for the Canada child benefit has been established. Change in care in December (6.2) In applying subsection (6.1) in respect of a beneficiary for whom the individual becomes the beneficiary’s primary caregiver in December, the reference to “the first month in the particular year in respect of which the individual’s eligibility for the Canada child benefit has been established” in that subsection is to be read as a reference to “January of the next year”. 109 (1) Paragraphs 6(2)(a) and (b) of the Act are replaced by the following: (a) $500 in respect of the first benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year, or is born during the benefit year or during the month immediately before it, and, for at least one month in that year, (i) is a qualified dependant of an eligible individual
whose adjusted income, when used to determine the amount of a child tax benefit, results in that portion of a child tax benefit determined under the description of C in subsection 122.61(1) of the Income Tax Act being more than $0, or (ii) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable, and (b) $100 in respect of any subsequent benefit year in which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year and, for at least one month in that year, is a person to whom subparagraph (a)(i) or (ii) applies.
(2) Paragraphs 6(2)(a) and (b) of the Act are replaced by the following: (a) $500 in respect of the first benefit year in which
the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year, or is born during the benefit year or
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures DIVISION 3 Canada Education Savings Act Amendments to the Act Section 109
during the month immediately before it, and, for at least one month in that year, (i) is a qualified dependant of an eligible individual
whose adjusted income used to determine the amount of a Canada child benefit was, (A) if the eligible individual has not more than
three qualified dependants, less than or equal to the first threshold for the particular year in which the benefit year begins, or (B) if the eligible individual has more than three
qualified dependants, less than the amount determined in accordance with subsection (2.1), or (ii) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable, and (b) $100 in respect of any subsequent benefit year in
which the beneficiary is a person less than 15 years of age at the beginning of the month immediately before the benefit year and, for at least one month in that year, is a person to whom subparagraph (a)(i) or (ii) applies.
(3) Section 6 of the Act is amended by adding the
following after subsection (2): For greater certainty (2.1) For greater certainty, a Canada Learning Bond is,
other than for the purposes of section 14 of the Canada Education Savings Regulations, not to be paid in respect of any beneficiary (a) more than once in the beneficiary’s lifetime under paragraph 6(2)(a); and (b) more than once in respect of a benefit year under paragraph 6(2)(b). (4) Subsection 6(2.1) of the Act is replaced by the
following: Formula (2.1) For the purposes of clause (2)(a)(i)(B), the amount is determined by the formula A + [(B + C + (D × E))/Y]
where A
is the amount determined by the formula
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F — (B/0.122)
where F
is the first threshold for the particular year in which the benefit year begins, and
B
is $2,308.27,
B
is $2,308.27,
C
is $2,041.94,
D
is $1,942.55,
E
is the number of qualified dependants in excess of two, and
Y
is 0.333.
Annual adjustment (2.2) The amounts expressed in dollars in subsection (2.1) are to be adjusted, as set out in section 117.1 of the Income Tax Act, for each particular year after 2016.
Adjustment for a benefit year (2.3) The amounts adjusted under subsection (2.2) that
are to be used in respect of a benefit year are those amounts so adjusted for the particular year in which that benefit year begins. Restriction (2.4) A Canada Learning Bond is, other than for the purposes of section 14 of the Canada Education Savings Regulations, not to be paid in respect of any beneficiary (a) more than once in the beneficiary’s lifetime under paragraph 6(2)(a); and (b) more than once in respect of a benefit year under paragraph 6(2)(b). 110 (1) Subsection 9.1(2) of the Act is replaced by
the following: Restriction (2) Despite subsection (1), the Minister may not waive
any requirement related to the determination of eligibility for a child tax benefit or for a special allowance under the Children’s Special Allowances Act. (2) Subsection 9.1(2) of the Act is replaced by the
following:
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures DIVISION 3 Canada Education Savings Act Amendments to the Act Sections 110-113
Restriction (2) Despite subsection (1), the Minister may not waive
any requirement related to the determination of eligibility for a Canada child benefit or for a special allowance under the Children’s Special Allowances Act. 111 The heading before section 14 of the Act is replaced by the following:
Transitional Provisions 112 (1) The Act is amended by adding the following after section 14: Applications for benefit years before July 1, 2016 14.1 The provisions of this Act, of the Income
Tax Act and of any regulations made under those Acts, as they read immediately before July 1, 2016, apply to an application for a Canada Learning Bond made in respect of any benefit year, within the meaning of subsection 6(3) of this Act, before that date.
(2) Section 14.1 of the Act is renumbered as subsection 14.1(1) and is amended by adding the following: Applications for benefit year 2016-2017 (2) The provisions of this Act, of the Income Tax Act and of any applicable regulations made under those Acts, as they read immediately before July 1, 2017, apply to an application for a Canada Learning Bond made in respect of the benefit year, within the meaning of subsection 6(3) of this Act, starting on July 1, 2016.
Coming into Force July 1, 2016 113 (1) Subsections 107(2) and (3), 109(1) and (3)
and 110(1), section 111 and subsection 112(1) are deemed to have come into force on July 1, 2016. July 1, 2017 (2) Subsections 107(1) and (4), section 108 and subsections 109(2) and (4), 110(2) and 112(2) come into force on July 1, 2017.
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures DIVISION 4 Canada Disability Savings Act Sections 114-115
DIVISION 4 2007, c. 35, s. 136
Canada Disability Savings Act Amendments to the Act 114 (1) The definition child tax benefit in subsection 2(1) of the Canada Disability Savings Act is repealed. 2010, c. 12, s. 26(2)
(2) The definition phase-out income in subsection 2(1) of the Act is replaced by the following:
phase-out income for a particular year means (a) if the particular year is before 2017, the amount determined by the formula A – (B/0.122)
where A
is the first threshold for the particular year, and
B
is the amount referred to in paragraph (a) of the description of F in subsection 122.61(1) of the Income Tax Act, as that subsection read on January 1, 2016, as adjusted under that Act for the particular year; or
(b) if the particular year is 2017 or any subsequent
year, the dollar amount referred to in paragraph (a) of the description of Q in subsection 122.61(1) of the Income Tax Act, as adjusted under that Act for the particular year. (revenu de transition)
(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
Canada child benefit means a deemed overpayment under Subdivision A.1 of Division E of Part I of the Income Tax Act. (allocation canadienne pour enfants)
Replacement of “child tax benefit” 115 (1) The Act is amended by replacing “child
tax benefit” with “Canada child benefit” in the following provisions: (a) subparagraph 6(2)(a)(ii) and subsection 6(4); and
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures DIVISION 4 Canada Disability Savings Act Amendments to the Act Sections 115-118
(b) subparagraphs 7(2)(a)(ii) and (b)(ii) and
subsection 7(6).
Replacement of “prestation fiscale pour enfants” (2) The French version of the Act is amended by
replacing “prestation fiscale pour enfants” with “allocation canadienne pour enfants”, with any grammatical changes that the circumstances require, in the following provisions: (a) subsection 6(5); and (b) subsection 7(7).
Coming into Force January 1, 2017 116 This Division comes into force or is deemed
to have come into force on January 1, 2017.
DIVISION 5 R.S., c. R-9
Royal Canadian Mint Act 2014, c. 39, s. 185
117 Subsection 3(2.1) of the Royal Canadian Mint Act is repealed. 1999, c. 4, s. 2
118 (1) The portion of subsection 4(1) of the Act before paragraph (a) is replaced by the following:
Powers 4 (1) In carrying out its objects, the Mint has the rights,
powers and privileges and the capacity of a natural person and may if necessary 1999, c. 4, s. 2
(2) Subsection 4(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: (c) produce and arrange for the production and supply of coins of the currency of Canada; (d) produce and arrange for the production of coins of the currency of countries other than Canada;
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures Division 5 Royal Canadian Mint Act Sections 118-119
(e) make medals, plaques, tokens and other objects; (f) melt, assay and refine gold, silver and other metals; (g) lease or acquire gold, silver and other metals; (h) lend, lease or dispose of gold, silver and other metals; (i) issue, promote, deal in or trade in financial services
and products relating to gold, silver and other metals, subject to the approval of the Minister and in a manner consistent with the Mint’s last corporate plan as approved under section 122 of the Financial Administration Act; (j) securely store and securely ship coins, gold, silver
and other metals or arrange for their secure storage and shipment; (k) market minting equipment developed by, or on
behalf of, the Mint; (l) acquire or provide consulting services relating to
any activity referred to in paragraphs (c) to (k); (m) obtain, acquire, license, sell, or otherwise make
available or dispose of any patent, copyright, industrial design, trademark or other similar property right, or any licence to any of them, relating to any activity referred to in paragraphs (c) to (k); (n) engage in marketing, promotion and research and
in development activities relating to any activity referred to in paragraphs (c) to (k); (o) do any of the activities referred to in paragraphs (d) to (f) and (j) on behalf of any person or entity; and (p) subject to the approval of the Minister and in a
manner consistent with the Mint’s last corporate plan as approved under section 122 of the Financial Administration Act, engage in any other activity.
119 The Act is amended by adding the following
after section 6.3:
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures Division 5 Royal Canadian Mint Act Sections 119-121
$350 non-circulation coins 6.31 Non-circulation coins of the currency of Canada in
the denomination of $350 that are dated 1999, 2000, 2001, 2002, 2003, 2004, 2005 or 2006 are current and legal tender in Canada as of the year that they are dated.
R.S., c. 35 (3rd Supp.), s. 10
120 Subsection 12(1) of the Act is repealed.
DIVISION 6
Funds Management R.S., c. F-11
Financial Administration Act 121 The Financial Administration Act is amended by adding the following after section 42.1:
PART III.2
Financial Transactions Related to Asset Management Definitions 42.2 The following definitions apply in this Part.
fiscal agent means a fiscal agent appointed under this Part and includes the Bank of Canada. (agent financier) registrar means a registrar appointed under this Part and includes the Bank of Canada. (agent comptable)
Lending of funds 42.3 (1) The Minister may, for the sound and efficient
management of the Consolidated Revenue Fund, lend money by way of an auction on any terms and conditions that the Minister considers appropriate. Limit (2) However, the Minister is not to make a loan that exceeds the surplus of the part of the Consolidated Revenue
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures DIVISION 6 Funds Management Financial Administration Act Section 121
Fund that is on deposit with the Bank of Canada at the time of the making of the loan. Determination (3) For the purposes of subsection (2), the amount of the surplus is determined by the Bank of Canada.
Part of Consolidated Revenue Fund (4) Any loans made under subsection (1) may only be paid out of the part of the Consolidated Revenue Fund that is on deposit with the Bank of Canada.
Powers related to loans (5) Despite section 42.5, the Minister may enter into any contract or agreement related to the loans and do any other thing relating to the loans that the Minister considers appropriate.
Auctions 42.4 (1) If the Minister lends money by way of an auction, the Minister may establish rules governing the conduct of the auction, including rules relating to any of the following: (a) the eligibility of persons to participate in the auction; (b) the provision to the Minister by participants of any information that the Minister considers relevant; (c) the form of bids; (d) the maximum amount that a participant may bid.
Rules not statutory instruments (2) Rules governing the conduct of an auction are not statutory instruments as defined in the Statutory Instruments Act.
Management of risks 42.5 The Governor in Council may authorize the Minister, subject to any terms and conditions that the Governor in Council may specify, to enter into any contract or agreement of a financial nature, including options, derivatives, swaps and forwards, on any terms and conditions that the Minister considers necessary for the management of risks related to the financial position of the Government of Canada. Registrars and fiscal agents 42.6 The Minister may (a) appoint one or more registrars or fiscal agents to
perform any services that the Minister may specify in
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respect of financial transactions entered into under this Part; and (b) fix the remuneration or compensation of any registrar or fiscal agent appointed under this section.
Payment of related expenses 42.7 With the authorization of the Governor in Council,
there may be paid out of the Consolidated Revenue Fund (a) the remuneration and compensation of registrars
and fiscal agents appointed under section 42.6; (b) all costs, expenses and charges incurred in the
management of financial transactions referred to in this Part, including the negotiation, entering into and execution of those transactions; (c) all money required to be paid under contracts and agreements entered into under subsection 42.3(5) or section 42.5; (d) all money required to be paid under contracts and agreements entered into under this Act before the coming into force of this Part that could also have been entered into under this Part if this Part had been in force when these contracts and agreements were entered into; and (e) all money that the Minister considers appropriate to pay in the exercise of his or her power to do any other thing relating to the lending of money under subsection 42.3(5).
Delegation 42.8 The Minister may delegate to any officer of the Department of Finance any of the Minister’s powers, duties or functions under this Part, except the power to delegate under this section. 122 Section 55 of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) all money that the Minister considers appropriate to pay in the exercise of his or her power to do any other thing relating to the borrowing of money under subsection 44(3).
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Chapter 12: Budget Implementation Act, 2016, No. 2 PART 4 Various Measures DIVISION 6 Funds Management Bank of Canada Act Sections 123-126
R.S., c. B-2
Bank of Canada Act 2014, c. 20, s. 108
123 Paragraph 18(m.1) of the Bank of Canada Act is replaced by the following: (m.1) act as a custodian of the financial assets of the Canada Deposit Insurance Corporation and of those of the Canada Mortgage and Housing Corporation;
124 Section 24 of the Act is amended by adding
the following after subsection (2):
(2.1) If the Minister may, under any other Act of Parliament that expressly authorizes him or her to do so, lend, at the request of an agent corporation as defined in subsection 83(1) of the Financial Administration Act, money out of the Consolidated Revenue Fund to that corporation on any terms and conditions that he or she may fix, the Minister may authorize the Bank to manage the lending of money to that corporation on his or her behalf, on any terms and conditions that he or she may establish. R.S., c. C-7
Canada Mortgage and Housing Corporation Act 125 The Canada Mortgage and Housing Corporation Act is amended by adding the following after section 34: Deposit accounts 35 (1) The Corporation may maintain in its own name
one or more accounts with the Bank of Canada. Interest may be paid (2) The Bank of Canada may pay interest on any money
that the Corporation deposits with it.
Coming into Force Order in council 126 Section 121 comes into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons 2015-2016
|
First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 13
An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement
ASSENTED TO DECEMBER 15, 2016 BILL S-4
SUMMARY This enactment implements a convention between the Government of Canada and the Government of the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and an arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It also amends the Canada–Hong Kong Tax Agreement Act, 2013 to add to it, for greater certainty, an interpretation provision. The convention and arrangement are generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD). The convention and arrangement have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Once implemented, they will provide relief from taxation rules in, or related to, the Income Tax Act. Their implementation requires the enactment of this Act.
ii
64-65 ELIZABETH II
CHAPTER 13
An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement [Assented to 15th December, 2016] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Tax Convention and Arrangement Implementation Act, 2016.
PART 1
Canada–Israel Tax Convention 2 The Canada–Israel Tax Convention Act, 2016,
whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 1 to this Act, is enacted: Short title 1 This Act may be cited as the Canada–Israel Tax Convention Act, 2016. Definition of Convention 2 In this Act, Convention means the convention between Canada and the State of Israel set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
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Chapter 13: Tax Convention and Arrangement Implementation Act, 2016 PART 1 Canada–Israel Tax Convention Section 2
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.
Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency. Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Notifications 6 (1) The Minister of Finance must cause to be published in the Canada Gazette (a) on or before the 60th day following the day on
which the Convention enters into force, a notice of the day on which the Convention has entered into force; (b) on or before the 60th day following the day on which an event causing the termination of the Convention occurs, a notice that the Convention terminates on the last date on which it has effect in accordance with paragraph 2 of Article 29 of the Convention; and (c) on or before the 60th day following the day on
which the Convention enters into force, a notice that the Convention Between Canada and the State of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, done at Ottawa on 21 July 1975, referred to in this section as the 1975 Convention and set out in Schedule III to An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel, (referred to in this section as the 1976 Implementation Act), terminates on the last date on which it has effect in accordance with paragraph 2 of Article 28 of the Convention.
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No notification under 1975 Implementation Act (2) Section 9 of the 1976 Implementation Act does not apply in respect of the 1975 Convention ceasing to be effective.
PART 2
Canada and Taiwan Territories Tax Arrangement 3 The Canada and Taiwan Territories Tax Arrangement Act, 2016, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 2 to this Act, is enacted:
Short title 1 This Act may be cited as the Canada and Taiwan Territories Tax Arrangement Act, 2016. Definition of Arrangement 2 In this Act, Arrangement means the arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Arrangement approved 3 The Arrangement is approved and has the force of law in Canada during the period that the Arrangement, by its terms, has effect.
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Arrangement and the provisions of any other law, the provisions of this Act and the Arrangement prevail to the extent of the inconsistency.
Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Arrangement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.
Interpretation 5 For the purposes of applying the provisions of the Income Tax Act, the Income Tax Conventions Interpretation Act, the Income Tax Application Rules and the Income Tax Regulations in respect of the Arrangement
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Chapter 13: Tax Convention and Arrangement Implementation Act, 2016 PART 2 Canada and Taiwan Territories Tax Arrangement Sections 3-4
(a) references to a “country” or a “state” are, with such
modifications as the circumstances require, to be read, respectively, as “country or jurisdiction” or “state or jurisdiction”, as the case may be; (b) references to “treaty”, “convention” or “agreement” between Canada and another country or jurisdiction are, with such modifications as the circumstances require, to be read as including the Arrangement; and (c) the Arrangement is to be considered as having
been entered into between Canada and the jurisdiction of Taiwan. Regulations 6 The Minister of National Revenue may make any regulations that are necessary for carrying out the Arrangement or for giving effect to any of its provisions. Notification — entry into effect 7 (1) The Minister of Finance must cause a notice of the
particular day on which the later of the notifications referred to in Section 27 of the Arrangement is made to be published in the Canada Gazette on or before the 60th day following the particular day. Notification — termination (2) The Minister of Finance must cause a notice of the particular day on which ends a calendar year and in respect of which is determined the cessation of effect of the Arrangement to be published in the Canada Gazette on or before the 60th day following the particular day.
PART 3 2013, c. 27, s. 5
Canada–Hong Kong Tax Agreement Act, 2013 4 (1) The Canada–Hong Kong Tax Agreement
Act, 2013 is amended by adding the following after section 4: Interpretation 4.1 For the purposes of applying the provisions of the Income Tax Act, the Income Tax Conventions Interpretation Act, the Income Tax Application Rules and the Income Tax Regulations in respect of the Agreement, references to a “country” or a “state” are, with such modifications as the circumstances require, to be read as includ2015-2016
Chapter 13: Tax Convention and Arrangement Implementation Act, 2016 PART 3 Canada–Hong Kong Tax Agreement Act, 2013 Section 4
ing the Hong Kong Special Administrative Region of the People’s Republic of China. (2) Subsection (1) is deemed to have come into force on June 19, 2013.
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Chapter 13: Tax Convention and Arrangement Implementation Act, 2016 SCHEDULE 1
SCHEDULE 1 (Section 2)
SCHEDULE 1 (Section 2)
Convention Between the Government of Canada and the Government of the State of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE STATE OF ISRAEL; DESIRING to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; HAVE AGREED as follows:
I. Scope of the Convention ARTICLE 1
Persons Covered 1 This Convention shall apply to persons who are residents of one or both of the Contracting States. 2 For the purposes of this Convention, income of a company, partnership, trust or other entity of a Contracting State that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State.
ARTICLE 2
Taxes Covered 1 This Convention shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
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2 There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3 The existing taxes to which this Convention shall apply are in particular: (a) in the case of Israel: (i) the income tax and company tax (including tax on capital gains); (ii) the tax imposed on gains from the alienation of property according to the Real Estate Taxation Law, (hereinafter referred to as Israeli tax); and (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as Canadian tax). 4 This Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
II. Definitions ARTICLE 3
General Definitions 1 For the purposes of this Convention, unless the context otherwise requires: (a) the term “Israel” means the State of lsrael and when used in a geographical sense includes its territorial sea, as well as those maritime areas adjacent to the outer limit of the territorial sea, including seabed and subsoil thereof over which the State of Israel, in accordance with international law and the laws of the State of Israel, exercises its sovereign rights or jurisdiction; (b) the term “Canada”, used in a geographical sense, means: (i) the land territory, internal waters and territorial sea, including the air space above these areas, of Canada; (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982 (UNCLOS); and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS;
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(c) the terms “a Contracting State” and “the other Contracting State” mean Israel or Canada, as the context requires; (d) the term “person” includes an individual, a company, a trust, a partnership and any other body of persons; (e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) the term “enterprise” applies to the carrying on of any business; (g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term “competent authority” means: (i) in the case of Israel, the Minister of Finance or the Minister’s authorized representative; and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (j) the term “national”, in relation to a Contracting State, means: (i) any individual possessing the nationality of that Contracting State; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; (k) the term “business” includes the performance of professional services and of other activities of an independent character; (l) the term “recognized pension plan” means: (i) in the case of Canada, a plan, arrangement or contract described in paragraph (a) of the definition of “pension” under article 5 of the Income Tax Conventions Interpretation Act; (ii) in the case of Israel, a pension plan that has been approved in accordance with the provisions of the Control of Financial Services Act (provident funds) 2005, as a Pension provident fund; and (iii) any other pension plan agreed by the competent authorities of both Contracting States.
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2 As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
ARTICLE 4
Resident 1 For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. This term also includes that State and any political subdivision or local authority thereof, or any agency or instrumentality of that State, subdivision or local authority. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities shall endeavour to determine by mutual agreement the Contracting State of which such person shall be considered to be a resident for the pur2015-2016
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poses of this Convention, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of mutual agreement, that person shall not be entitled to claim any relief or exemption from tax provided by this Convention.
ARTICLE 5
Permanent Establishment 1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2 The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation (including extraction) of natural resources. 3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. 4 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place
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of business resulting from this combination is of a preparatory or auxiliary character. 5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
III. Taxation of Income ARTICLE 6
Income from Immovable Property 1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2 For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, any option or similar right to acquire immovable property, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of
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immovable property and to income from the alienation of such property. 4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
ARTICLE 7
Business Profits 1 Profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other State. 2 For the purposes of this Article and Article 21 (Elimination of Double Taxation), the profits that are attributable in each Contracting State to the permanent establishment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise. 3 Where, in accordance with paragraph 2, a Contracting State adjusts the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting States and taxes accordingly profits of the enterprise that have been charged to tax in the other State, the other State shall, to the extent necessary to eliminate double taxation on these profits, make an appropriate adjustment to the amount of the tax charged on those profits. In determining such adjustment, the competent authorities of the Contracting States shall if necessary consult each other. 4 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
ARTICLE 8
Shipping and Air Transport 1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2 Notwithstanding the provisions of paragraph 1 and Article 7 (Business Profits), profits derived by an enterprise of a Contracting State from the carriage, by a ship or aircraft that it operates, of passengers or goods taken on board at one place in the other Contracting State for discharge at another place
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in that other Contracting State may be taxed in that other Contracting State, unless all or substantially all of these passengers or goods were taken on board at a place outside that other Contracting State. 3 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
ARTICLE 9
Associated Enterprises 1 Where: (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State; and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2 Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after eight years from the end of the year in which the profits which would be subject to such change would have accrued to an enterprise of that State. 4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud or wilful default.
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ARTICLE 10
Dividends and Distributions by a Real Estate Investment Fund 1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner of the dividends is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3 Notwithstanding the provisions of paragraph 2, dividends paid by a company of a Contracting State to a resident of the other Contracting State that is the Government of that other State, or any political subdivision or local authority thereof, or the Central Bank of that other State, shall be taxable only in the other State if that resident: (a) is the beneficial owner of the dividends; and (b) does not hold directly or indirectly more than 25 per cent of the capital or 25 per cent of the voting power of the company paying the dividends. 4 Notwithstanding the provisions of paragraph 2, dividends arising in a Contracting State and beneficially owned by an organization that was constituted and is operated in the other Contracting State exclusively to administer or provide benefits under one or more recognized pension plans shall be exempt from tax in the first-mentioned State if: (a) the organization is the beneficial owner of the shares on which the dividends are paid, holds those shares as an investment and is either generally exempt from tax in the other State or its income is not subject to tax in the other State; (b) the organization does not hold directly or indirectly more than 10 per cent of the capital or 10 per cent of the voting power of the company paying the dividends; and (c) each recognized pension plan provides benefits primarily to individuals who are residents of the other Contracting State.
5 Notwithstanding any other provision of this Convention, distributions made by a real estate investment fund which is a
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resident of Israel to a resident of Canada may be taxed in Canada. However, such distributions may also be taxed in Israel and according to the laws of Israel, but if the beneficial owner of these distributions is a resident of Canada and holds directly less than 10 per cent of the capital of that real estate investment fund, the tax so charged shall not exceed 15 per cent of the gross amount of the distributions. This paragraph shall not affect the taxation of the real estate investment fund in respect of the profits out of which the distributions are made. 6 The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares, or other rights, not being debtclaims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 7 The provisions of paragraphs 1, 2, 3, 4 and 5 shall not apply if the beneficial owner of the dividends or of the distributions by a real estate investment fund, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends or making the distributions is a resident, through a permanent establishment situated therein and the holding in respect of which the dividends or distributions are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. 8 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company (or the distributions made by a real estate investment fund), except insofar as such dividends are paid (or distributions are made) to a resident of that other State or insofar as the holding in respect of which the dividends are paid (or distributions are made) is effectively connected with a permanent establishment situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid (or the distributions made) or the undistributed profits consist wholly or partly of profits or income arising in such other State. 9 Nothing in this Convention shall prevent a Contracting State from imposing its branch tax. However, the rate of the branch tax applying to a company that is a resident of the other Contracting State shall not exceed 5 per cent. 10 A resident of a Contracting State shall not be entitled to any benefits provided under this Article in respect of a dividend if one of the main purposes of any person concerned with an assignment or a transfer of the dividend, or with the creation, assignment, acquisition or transfer of the shares or other rights in respect of which the dividend is paid, or with the establishment, acquisition or maintenance of the person
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that is the beneficial owner of the dividend, is for that resident to obtain the benefits of this Article.
ARTICLE 11
Interest 1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3 Notwithstanding the provisions of paragraph 2: (a) interest arising in a Contracting State and beneficially owned by the Government of the other Contracting State, or any political subdivision or local authority thereof, or by the Central Bank of that other State, shall be exempt from tax in the first-mentioned State; (b) interest arising in a Contracting State and paid in respect of indebtedness of the Government of that State, or any political subdivision or local authority thereof, or the Central Bank of that State shall be taxable only in the other State if the interest is beneficially owned by a resident of that other State; (c) interest arising in Israel and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured by Export Development Canada and the beneficial owner of the interest is dealing at arm’s length with the payer; (d) interest arising in Canada and paid to a resident of Israel shall be taxable only in Israel if it is paid in respect of a loan made, guaranteed or insured by ASHRA — The Israel Export Insurance Corporation Ltd. and the beneficial owner of the interest is dealing at arm’s length with the payer; (e) interest arising in a Contracting State and beneficially owned by an organization that was constituted and is operated in the other Contracting State exclusively to administer or provide benefits under one or more recognized pension plans shall be exempt from tax in the first-mentioned State if: (i) the organization is the beneficial owner of the interest and is either generally exempt from tax in the other State or its income is not subject to tax in the other State; (ii) each recognized pension plan provides benefits primarily to individuals who are resident of the other Contracting State; and
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(iii) the organization does not hold directly or indirectly more than 10 per cent of the capital or 10 per cent of the voting power of the company paying the interest; (f) the tax charged by a Contracting State on interest arising in that State and paid to a resident of the other Contracting State shall not exceed 5 per cent of the gross amount of the interest if the beneficial owner of the interest is a financial institution and is dealing at arm’s length with the payer. For the purposes of this subparagraph, the term “financial institution” means a bank or other enterprise substantially deriving its profits by raising debt finance in the financial markets or by taking deposits at interest and using those funds in carrying on a business of providing finance. 4 For the purposes of paragraph 3, a person shall be deemed not to be dealing at arm’s length with another person if, based on all relevant facts and circumstances, one controls directly or indirectly the other, or both are under the direct or indirect control of the same person or persons or, in the case of individuals, if one person is connected to the other by blood relationship, marriage or common-law partnership or adoption.
5 Subparagraph 3(f) shall not apply to interest, all or any portion of which is contingent or dependent on the use of or production from property or is computed by reference to revenue, profit, cash flow, commodity price or any other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a company. 6 The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 10 (Dividends and Distributions by a Real Estate Investment Fund). 7 The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. 8 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such
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interest shall be deemed to arise in the State in which the permanent establishment is situated. 9 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest exceeds for whatever reason the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State. 10 A resident of a Contracting State shall not be entitled to any benefits provided under this Article in respect of interest if one of the main purposes of any person concerned with an assignment or a transfer of the interest, or with the creation, assignment, acquisition or transfer of the debt-claim or other rights in respect of which the interest is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the interest, is for that resident to obtain the benefits of this Article.
ARTICLE 12
Royalties 1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2 However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3 Notwithstanding the provisions of paragraph 2: (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but excluding royalties in respect of motion picture films and royalties in respect of works on film, videotape or other means of reproduction for use in connection with television broadcasting); and (b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement); arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties shall be taxable only in that other State. 4 The term “royalties” as used in this Article means payments of any kind received as a consideration for:
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(a) the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process, or computer software; or (b) information concerning industrial, commercial or scientific experience; or (c) the use of, or the right to use: (i) motion picture films; or (ii) films or videotapes or other means of reproduction for use in connection with television; or (d) the use of, or the right to use, industrial, commercial or scientific equipment. However, for the purposes of subparagraph d), the term “royalties” does not include income dealt with in Article 8 (Shipping and Air Transport). 5 The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. 6 Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated. 7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State. 8 A resident of a Contracting State shall not be entitled to any benefits provided under this Article in respect of a royalty if one of the main purposes of any person concerned with an assignment or a transfer of the royalty, or with the creation, assignment, acquisition or transfer of rights in respect of which the royalty is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the royalty, is for that resident to obtain the benefits of this Article.
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ARTICLE 13
Capital Gains 1 Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State. 2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State. 3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 4 Gains derived by a resident of a Contracting State from the alienation of: (a) shares, deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other State (at the time of the alienation or at any time during the twelve preceding months); or (b) an interest in a partnership, trust or other entity, deriving more than 50 per cent of its value directly or indirectly from immovable property situated in that other State (at the time of the alienation or at any time during the twelve preceding months); may be taxed in that other State. 5 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. 6 Notwithstanding paragraph 5, where an individual: (a) ceases to be a resident of a Contracting State and by reason thereof is treated for the purposes of taxation in that State as having alienated a property and is taxed in that State accordingly; and (b) at any time thereafter becomes a resident of the other Contracting State; the other Contracting State may tax gains in respect of the property only to the extent that such gains had not accrued while the individual was a resident of the first-mentioned State. However, this provision shall not apply to property, any gain from which the other Contracting State could have taxed in accordance with the provisions of paragraphs 1 to 4 of this Article if the individual had realized the gain before becoming a resident of that other Contracting State. The competent authorities shall endeavour to resolve by mutual agreement any issue which may arise from the application of this paragraph and of the domestic laws of the Contracting States in situa2015-2016
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tions where a person ceases to be a resident of a Contracting State and by reason thereof is treated for the purposes of taxation in that State as having alienated a property and is taxed in that State accordingly. 7 A resident of a Contracting State shall not be entitled to any benefits provided under this Article in respect of any gain if one of the main purposes of any person concerned with the alienation giving rise to the gain, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the gain, is for that resident to obtain the benefits of this Article.
ARTICLE 14
Income from Employment 1 Subject to the provisions of Articles 15 (Directors’ Fees), 17 (Pensions and Annuities), and 18 (Government Service), salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a permanent establishment which the employer has in the other State. 3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
ARTICLE 15
Directors’ Fees Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
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ARTICLE 16
Entertainers and Sportspersons 1 Notwithstanding the provisions of Articles 7 (Business Profits) and 14 (Income from Employment), income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7 (Business Profits) and 14 (Income from Employment), be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related to them participate directly or indirectly in the profits of the person referred to in that paragraph. 4 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State in the context of a visit in the first-mentioned State of a non-profit organization of the other State, if the visit is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof.
ARTICLE 17
Pensions and Annuities 1 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the laws of that State. However, in the case of periodic pension payments, the tax so charged shall not exceed the lesser of: (a) 15 per cent of the gross amount of the payment; and (b) the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises. 3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State, but the tax so charged shall not exceed 15 per cent of
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the portion of those annuities that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract. 4 Notwithstanding anything in this Convention: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; (b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax in that other Contracting State in respect of that alimony and other similar payments shall be taxable only in that other State, but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof; and (c) benefits under the social security laws in a Contracting State, the contributions in respect of which (other than employer contributions or the equivalent thereto in the context of self-employment) are not deductible for the purposes of taxation in that State, paid to a resident of the other Contracting State shall be exempt from tax in that other State if they would be exempt from tax if received by a resident of the first-mentioned State. 5 For the purposes of the Article, the term “pension” includes benefits under the social security laws of a Contracting State.
ARTICLE 18
Government Service 1 (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
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2 The provisions of Articles 14 (Income from Employment), 15 (Directors’ Fees), 16 (Entertainers and Sportspersons) and 17 (Pensions and Annuities) shall apply to salaries, wages, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
ARTICLE 19
Students Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the firstmentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
ARTICLE 20
Other Income 1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2 However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises and according to the law of that State. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
IV. Methods for Elimination of Double Taxation ARTICLE 21
Elimination of Double Taxation 1 In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the laws of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle of those provisions — and unless a greater deduction or relief is provided under the laws of
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Canada, tax payable in Israel on profits, income or gains arising in Israel shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) subject to the existing provisions of the laws of Canada regarding the allowance as a credit against Canadian tax of tax payable in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Israel pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in Israel by that first-mentioned company in respect of the profits out of which such dividend is paid; and (c) where, in accordance with any provision of this Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
2 In the case of Israel double taxation shall be avoided as follows: (a) where a resident of Israel derives income which, in accordance with the provisions of this Convention, may be taxed in Canada, Israel shall (subject to the laws of Israel regarding the allowance of a credit of foreign taxes, which shall not affect the general principle contained in this paragraph) allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Canada; (b) subject to the existing provisions of the laws of Israel regarding the allowance as a credit against Israeli tax of tax payable in a territory outside Israel and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Canada pays a dividend to a company which is a resident of Israel and which controls directly or indirectly at least 25 per cent of the means of control in the first-mentioned company, the credit shall take into account the tax payable in Canada by that first-mentioned company in respect of the profits out of which such dividend is paid; and (c) such deductions shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Canada. 3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
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V. Special Provisions ARTICLE 22
Non-Discrimination 1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. 2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4 Except where the provisions of paragraph 1 of Article 9 (Associated Enterprises), paragraph 9 of Article 11 (Interest) or paragraph 7 of Article 12 (Royalties) apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. 5 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises which are residents of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected. 6 The provisions of this Article shall apply to the taxes referred to in Article 2 (Taxes Covered) of this Convention.
ARTICLE 23
Mutual Agreement Procedure 1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for
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claiming the revision of such taxation. To be admissible, the application must be submitted within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention. 2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3 A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after eight years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States, where the amount of such increase has also been charged to tax in the other Contracting State in the hands of that resident. The preceding sentence shall not apply in case of fraud or wilful default. 4 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention. 5 The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Convention.
ARTICLE 24
Exchange of Information 1 The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes covered by this Convention imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to this Convention. The exchange of information is not restricted by Article 1 (Persons Covered). 2 Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to taxes of every kind and description, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding
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the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorizes such use. 3 In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5 In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because the information relates to ownership interests in a person.
ARTICLE 25
Other Limitations Nothing in this Convention shall prevent a Contracting State from applying any provision of its laws which are designed to prevent avoidance or evasion of taxes.
ARTICLE 26
Members of Diplomatic Missions and Consular Posts 1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of International Law or under the provisions of special agreements.
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2 Notwithstanding the provisions of Article 4 (Resident), an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of this Convention to be a resident only of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State.
ARTICLE 27
Miscellaneous Rules 1 This Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article 4 (Resident)). However, nothing in this paragraph shall affect the obligations of a Contracting State under paragraphs 2 and 3 of Article 9 (Associated Enterprises), paragraph 6 of Article 13 (Capital Gains), paragraph 4 of Article 17 (Pensions and Annuities), Article 18 (Government Service), Article 21 (Elimination of Double Taxation), Article 22 (Non-Discrimination) and paragraph 3 of Article 23 (Mutual Agreement Procedure).
2 Nothing in this Convention shall prevent a Contracting State from applying the provisions of its laws relating to thin capitalization. 3 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services of the Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 23 (Mutual Agreement Procedure) or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
VI. Final Provisions ARTICLE 28
Entry into Force 1 Each of the Contracting States shall notify the other Contracting State in writing, through diplomatic channels, of the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and its provisions shall have effect:
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(a) in respect of taxes withheld at source, on amounts paid or credited to non-residents, on or after the first day of January of the calendar year following that in which this Convention enters into force; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year following that in which this Convention enters into force. 2 The Convention between Canada and the State of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital, done at Ottawa on 21 July 1975 (referred to herein as the “1975 Convention”) shall cease to have effect from the dates on which this Convention becomes effective in accordance with paragraph 1. 3 The 1975 Convention shall terminate on the last date on which it has effect in accordance with paragraph 2. 4 Notwithstanding the provisions of this Article, the provisions of Article 23 (Mutual Agreement Procedure) and Article 24 (Exchange of Information) of this Convention shall have effect from the date of entry into force of this Convention, without regard to the taxable period to which the matter relates.
ARTICLE 29
Termination 1 This Convention shall continue in effect until terminated by a Contracting State. Either Contracting State may terminate this Convention, through diplomatic channels, by giving a written notice of termination at least six months before the end of any calendar year beginning on or after the expiration of a period of five years from the date of its entry into force. In such event, this Convention shall cease to have effect: (a) in respect of taxes withheld at source, on amounts paid or credited to non-residents, on or after the first day of January of the calendar year following that in which the notice has been given; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year following that in which the notice has been given. 2 This Convention shall terminate on the last date on which it has effect in accordance with paragraph 1, unless the Contracting States agree otherwise. IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention. DONE in duplicate at New York, this 21st day of September 2016, which corresponds to the 18th day of Elul 5776 of the Hebrew Calendar, in the English, French and Hebrew languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA
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Stéphane Dion FOR THE GOVERNMENT OF THE STATE OF ISRAEL
Moshe Kahlon
SCHEDULE 2 (Section 2)
PROTOCOL At the time of signing of the Convention Between the Government of Canada and the Government of the State of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the “Convention”), the Government of Canada and the Government of the State of Israel have agreed upon the following provisions which shall be an integral part of this Convention. 1 With reference to the Convention: It is understood that the provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State. 2 With reference to Article 2 (Taxes Covered) of the Convention: It is understood that the taxes described in clause 3(a)(i) include taxes imposed under the Petroleum Profits Taxation Law 5771-2011. 3 With reference to paragraph 1 of Article 4 (Resident) of the Convention: (a) It is understood that the term “agency”, in relation to a State or any political subdivision or local authority thereof, includes a body empowered to perform functions or duties of a governmental nature on behalf of that State or any political subdivision or local authority thereof. (b) It is understood that the term “instrumentality” includes a person that is wholly owned, directly or indirectly, by a Contracting State or by a political subdivision or local authority of a Contracting State.
4 With reference to Article 10 (Dividends and Distributions by a Real Estate Investment Fund): (a) It is understood that, in the case of Israel, a “Real Estate Investment Fund” means a real estate investment fund which meets the conditions in section 64A3 of the Israeli Income Tax Ordinance. (b) It is understood that the term “branch tax” means, in the case of Canada, the tax imposed in accordance with the provisions of Part XIV (Additional Tax on Non-resident Corporations) of the Income Tax Act, as amended from time to time without affecting the general principle hereof.
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5 With reference to paragraph 1 of Article 14 (Income from Employment): It is understood that the term “similar remuneration” includes stock-options benefits. 6 With reference to Article 23 (Mutual Agreement Procedure): It is understood that the term “increase the tax base” refers to adjustments that result in the inclusion of an item of income or a reduction of an expense or a deduction for tax purposes. 7 With reference to Article 24 (Exchange of Information): It is understood that information also includes documents. SIGNED in duplicate at New York, this 21st day of September 2016, which corresponds to the 18th day of Elul 5776 of the Hebrew Calendar, in the English, French and Hebrew languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA
Stéphane Dion FOR THE GOVERNMENT OF THE STATE OF ISRAEL
Moshe Kahlon
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SCHEDULE 2 (Section 3)
SCHEDULE 1 (Section 2)
Arrangement Between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income THE CANADIAN TRADE OFFICE IN TAIPEI AND THE TAIPEI ECONOMIC AND CULTURAL OFFICE IN CANADA, DESIRING to conclude an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, HAVE reached the following Arrangement:
I. Scope of the Arrangement SECTION 1
Persons Covered This Arrangement will apply to persons who are residents of one or both of the territories, as defined in this Arrangement.
SECTION 2
Taxes Covered 1 The existing taxes to which the Arrangement will apply are: (a) in the territory in which the income tax law administered by the Canada Revenue Agency is applied, the taxes imposed under the Income Tax Act; and (b) in the territory in which the taxation law administered by the Taxation Administration, Ministry of Finance, Taiwan is applied: (i) the profit seeking enterprise income tax; (ii) the individual consolidated income tax; and
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(iii) the income basic tax.
2 The Arrangement will apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Arrangement in addition to, or in place of, the existing taxes. The competent authorities of the territories will notify each other of any significant changes which have been made in the taxation laws of their respective territories.
II. Definitions SECTION 3
General Definitions 1 For the purposes of this Arrangement, unless the context otherwise requires: (a) the term “territory” refers to the geographic area over which the Canada Revenue Agency exercises jurisdiction, or the geographic area over which the Taxation Administration, Ministry of Finance, Taiwan exercises jurisdiction. As the context requires, “other territory” and “territories” will be construed accordingly; (b) the term “person”, includes an individual, a trust, a company and any other body of persons; (c) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (d) the term “enterprise” applies to the carrying on of any business; (e) the terms “enterprise of a territory” and “enterprise of the other territory” mean respectively an enterprise carried on by a resident of a territory and an enterprise carried on by a resident of the other territory; (f) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a territory, except when such transport is principally between places in the other territory; (g) the term “competent authority” means: (i) in the case of the territory in which the income tax law administered by the Canada Revenue Agency is applied, the Minister of National Revenue or the Minister’s authorized representative; and (ii) in the case of the territory in which the taxation law administered by the Taxation Administration, Ministry of Finance, Taiwan is applied, the Minister or the Minister’s authorized representative.
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2 As regards the application of the Arrangement at any time in a territory, any term not defined therein will, unless the context otherwise requires, have the meaning that it has at that time under the law of that territory for the purposes of the taxes to which the Arrangement applies, any meaning under the applicable tax laws of that territory prevailing over a meaning given to the term under other laws of that territory.
SECTION 4
Resident 1 For the purposes of this Arrangement, the term “resident of a territory” means: (a) any person who, under the laws of that territory, is liable to tax therein by reason of the person’s domicile, residence, place of incorporation, place of management or any other criterion of a similar nature; and (b) the government of that territory or of a subdivision or local authority thereof or any agency or instrumentality of any such government or local authority.
2 A person is not a resident of a territory for the purposes of this Arrangement if that person is liable to tax in that territory only in respect of income from sources in that territory. However, this paragraph will not apply to individuals who are residents of the territory referred to in paragraph 1(b) of Section 2, as long as all resident individuals of that territory are liable to tax only in respect of income from sources in that territory. 3 Where by reason of the provisions of paragraph 1 an individual is a resident of both territories, then the individual’s status will be determined as follows: (a) the individual will be deemed to be a resident only of the territory in which the individual has a permanent home available and if the individual has a permanent home available in both territories, the individual will be deemed to be a resident only of the territory with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the territory in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either territory, the individual will be deemed to be a resident only of the territory in which the individual has an habitual abode; (c) if the individual has an habitual abode in both territories or in neither of them, the competent authorities of the territories will settle the question by mutual agreement.
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4 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both territories, the competent authorities of the territories will by mutual agreement endeavour to settle the question, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors, and to determine the mode of application of the Arrangement to such person. In the absence of mutual agreement, that person will not be entitled to claim any relief or exemption from tax provided by this Arrangement.
SECTION 5
Permanent Establishment 1 For the purposes of this Arrangement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2 The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources. 3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months. 4 An enterprise of a territory will be deemed to have a permanent establishment in the other territory if: (a) it carries on supervisory activities within the other territory for more than six months in connection with a building site or construction or installation project which is being undertaken in the other territory; (b) it furnishes services, including consultancy services, through employees or other personnel or persons engaged by the enterprise for such purpose, but only where activities of that nature continue within that other territory, for the same or a connected project, for a period or periods aggregating more than 183 days within any twelve month period. 5 Notwithstanding the preceding provisions of this Section, the term “permanent establishment” will be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
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(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 6 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 7 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a territory an authority to conclude contracts on behalf of the enterprise, that enterprise will be deemed to have a permanent establishment in that territory in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
7 An enterprise will not be deemed to have a permanent establishment in a territory merely because it carries on business in that territory through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 8 The fact that a company which is a resident of a territory controls or is controlled by a company which is a resident of the other territory, or which carries on business in that other territory (whether through a permanent establishment or otherwise), will not of itself constitute either company a permanent establishment of the other.
III. Taxation of Income SECTION 6
Income from Immovable Property 1 Income derived by a resident of a territory from immovable property (including income from agriculture or forestry) situated in the other territory may be taxed in that other territory.
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2 The term “immovable property” will have the meaning which it has for the purposes of the relevant tax law of the territory in which the property in question is situated. The term will in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats and aircraft will not be regarded as immovable property. 3 The provisions of paragraph 1 will apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property. 4 The provisions of paragraphs 1 and 3 will also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
SECTION 7
Business Profits 1 The profits of an enterprise of a territory will be taxable only in that territory unless the enterprise carries on business in the other territory through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other territory but only so much of them as is attributable to that permanent establishment. 2 Subject to the provisions of paragraph 3, where an enterprise of a territory carries on business in the other territory through a permanent establishment situated therein, there will in each territory be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other persons. 3 In the determination of the profits of a permanent establishment, there will be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses, whether incurred in the territory in which the permanent establishment is situated or elsewhere. 4 No profits will be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment will be determined by the same method year by year unless there is good and sufficient reason to the contrary.
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6 Where profits include items of income which are dealt with separately in other Sections of this Arrangement, then the provisions of those Sections will not be affected by the provisions of this Section.
SECTION 8
Shipping and Air Transport 1 Profits derived by an enterprise of a territory from the operation of ships or aircraft in international traffic will be taxable only in that territory. 2 Notwithstanding the provisions of paragraph 1 and Section 7, profits derived by an enterprise of a territory from a transport by a ship or aircraft, where such transport is principally between places in the other territory, may be taxed in that other territory. However, this paragraph will not apply to a transport between places in the other territory which is incidental or supplementary to international traffic. 3 For the purposes of this Section, profits from the operation of ships or aircraft in international traffic include: (a) profits from the rental on a full (time or voyage) basis or a bareboat basis of ships or aircraft; and (b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise, where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
4 The provisions of paragraphs 1 and 2 will also apply to profits from the participation in a pool, a joint business or an international operating agency, but only to so much of the profits so derived as is attributable to the participant in proportion to its share in the joint operation.
SECTION 9
Associated Enterprises 1 Where: (a) an enterprise of a territory participates directly or indirectly in the management, control or capital of an enterprise of the other territory; or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a territory and an enterprise of the other territory, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between indepen2015-2016
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dent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2 Where the government of a territory includes in the profits of an enterprise of that territory — and taxes accordingly — profits on which an enterprise of the other territory has been charged to tax in that other territory and the profits so included are profits that would have accrued to the enterprise of the first-mentioned territory if the conditions made between the two enterprises had been those that would have been made between independent enterprises, then that government of the other territory will make an appropriate adjustment to the amount of tax charged therein on those profits if the government of that other territory considers the adjustment is justified. In determining such adjustment, due regard will be had to the other provisions of this Arrangement and the competent authorities of the territories will if necessary consult each other. 3 The government of a territory will not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after eight years from the end of the year in which the income that would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise. 4 The provisions of paragraphs 2 and 3 will not apply in the case of fraud or wilful default.
SECTION 10
Dividends 1 Dividends paid by a company which is a resident of a territory to a resident of the other territory may be taxed in that other territory. 2 However, such dividends may also be taxed in the territory of which the company paying the dividends is a resident and according to the laws of that territory, but if the beneficial owner of the dividends is a resident of the other territory, the tax so charged will not exceed: (a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company that holds directly or indirectly at least 20 per cent of the capital of the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends, in all other cases. This paragraph will not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3 The term “dividends” as used in this Section means income from shares, “jouissance” shares or “jouissance” rights,
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mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the territory of which the company making the distribution is a resident. 4 The provisions of paragraphs 1 and 2 will not apply if the beneficial owner of the dividends, being a resident of a territory, carries on business in the other territory of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Section 7 or Section 14 will apply. 5 Where a company that is a resident of a territory derives profits or income from the other territory, the government of that other territory may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other territory or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other territory, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other territory. 6 Nothing in this Arrangement will be construed as preventing the government of a territory from imposing on the earnings of a company attributable to a permanent establishment in that territory, or the earnings attributable to the alienation of immovable property situated in that territory by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a resident of that territory, except that any additional tax so imposed will not exceed 10 per cent of the amount of such earnings that have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the earnings attributable to the alienation of such immovable property situated in a territory as may be taxed by the government of that territory under the provisions of Section 6 or of paragraph 1 of Section 13, and the profits, including any gains, attributable to a permanent establishment in a territory in a year and previous years, after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in that territory. 7 A resident of a territory is not entitled to any benefits provided under this Section in respect of a dividend if one of the main purposes of any person concerned with the creation, assignment or transfer of the dividend, or with the creation, assignment, acquisition or transfer of the shares or other rights in respect of which the dividend is paid, or with the establishment, acquisition or maintenance of the person that is the
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beneficial owner of the dividend, is for that resident to obtain the benefits of this Section.
SECTION 11
Interest 1 Interest arising in a territory and paid to a resident of the other territory may be taxed in that other territory. 2 However, such interest may also be taxed in the territory in which it arises and according to the laws of that territory, but if the beneficial owner of the interest is a resident of the other territory, the tax so charged will not exceed 10 per cent of the gross amount of the interest. 3 Notwithstanding the provisions of paragraph 2: (a) interest arising in the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied and paid to a resident of the territory in which the income tax law administered by the Canada Revenue Agency is applied will be taxable only in the latter territory if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada; (b) interest arising in the territory in which the income tax law administered by the Canada Revenue Agency is applied and paid to a resident of the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied will be taxable only in the latter territory if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the instrumentalities which aim at promoting export and are approved by the Taxation Administration, Ministry of Finance, Taiwan; and (c) interest arising in a territory and paid to: (i) the authority administering the other territory or a subdivision or local authority thereof, (ii) the central bank of the other territory, or (iii) an entity owned by the authority administering the other territory and mutually agreed upon by the competent authorities of the territories; will be taxable only in that other territory.
4 The term “interest” as used in this Section means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the
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territory in which the income arises. However, the term “interest” does not include income dealt with in Section 10. 5 The provisions of paragraphs 2 and 3 will not apply if the beneficial owner of the interest, being a resident of a territory, carries on business in the other territory in which the interest arises, through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Section 7 or Section 14 will apply. 6 Interest will be deemed to arise in a territory when the payer is a resident of that territory. Where, however, the person paying the interest, whether the payer is a resident of a territory or not, has in a territory a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest will be deemed to arise in the territory in which the permanent establishment or fixed base is situated. 7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Section will apply only to the last-mentioned amount. In such case, the excess part of the payments will remain taxable according to the laws of each territory, due regard being had to the other provisions of this Arrangement. 8 A resident of a territory is not entitled to any benefits provided under this Section in respect of interest if one of the main purposes of any person concerned with the creation, assignment or transfer of the interest, or with the creation, assignment, acquisition or transfer of the debt-claim or other rights in respect of which the interest is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the interest, is for that resident to obtain the benefits of this Section.
SECTION 12
Royalties 1 Royalties arising in a territory and paid to a resident of the other territory may be taxed in that other territory. 2 However, such royalties may also be taxed in the territory in which they arise and according to the laws of that territory, but if the beneficial owner of the royalties is a resident of the other territory, the tax so charged will not exceed 10 per cent of the gross amount of the royalties. 3 The term “royalties” as used in this Section means payments of any kind received as a consideration for the use of,
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or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or computer software, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television. However, the term “royalties” does not include income dealt with in Section 8.
4 The provisions of paragraph 2 will not apply if the beneficial owner of the royalties, being a resident of a territory, carries on business in the other territory in which the royalties arise, through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Section 7 or Section 14 will apply. 5 Royalties will be deemed to arise in a territory when the payer is a resident of that territory. Where, however, the person paying the royalties, whether the payer is a resident of a territory or not, has in a territory a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties will be deemed to arise in the territory in which the permanent establishment or fixed base is situated. 6 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Section will apply only to the last-mentioned amount. In such case, the excess part of the payments will remain taxable according to the laws of each territory, due regard being had to the other provisions of this Arrangement. 7 A resident of a territory is not entitled to any benefits provided under this Section in respect of a royalty if one of the main purposes of any person concerned with the creation, assignment or transfer of the royalty, or with the creation, assignment, acquisition or transfer of rights in respect of which the royalty is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the royalty, is for that resident to obtain the benefits of this Section.
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SECTION 13
Capital Gains 1 Gains derived by a resident of a territory from the alienation of immovable property referred to in Section 6 and situated in the other territory may be taxed in that other territory. 2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a territory has in the other territory or of movable property pertaining to a fixed base available to a resident of a territory in the other territory for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other territory. 3 Gains derived by an enterprise of a territory from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft will be taxable only in that territory. 4 Gains derived by a resident of a territory from the alienation of: (a) shares, the value of which is derived principally from immovable property situated in the other territory; or (b) an interest in a partnership, trust or other entity, the value of which is derived principally from immovable property situated in that other territory; may be taxed in that other territory. 5 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, will be taxable only in the territory of which the alienator is a resident. 6 Notwithstanding paragraph 5, where an individual: (a) ceases to be a resident of a territory and by reason thereof is treated for the purposes of taxation in that territory as having alienated a property and is taxed in that territory; and (b) at any time thereafter becomes a resident of the other territory, the government of the other territory may tax gains in respect of the property only to the extent that such gains had not accrued while the individual was a resident of the first-mentioned territory. However, this provision will not apply to property, any gain from which the government of the other territory could have taxed in accordance with the provisions of paragraphs 1 to 4 of this Section if the individual had realized the gain before becoming a resident of that other territory.
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SECTION 14
Independent Personal Services 1 Income derived by an individual who is a resident of a territory in respect of professional services or other activities of an independent character will be taxable only in that territory except in the following circumstances, when such income may also be taxed in the other territory: (a) if the individual has a fixed base regularly available in the other territory for the purpose of performing the individual’s activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other territory; or (b) if the individual is present in the other territory for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much income as is derived from activities performed in that other territory may be taxed in that other territory. 2 The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
SECTION 15
Dependent Personal Services 1 Subject to the provisions of Sections 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a territory in respect of an employment will be taxable only in that territory unless the employment is exercised in the other territory. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other territory. 2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a territory in respect of an employment exercised in the other territory will be taxable only in the first-mentioned territory if: (a) the recipient is present in the other territory for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other territory; and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other territory. 3 Notwithstanding the preceding provisions of this Section, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by
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an enterprise of a territory will be taxable only in that territory unless the remuneration is derived by a resident of the other territory.
SECTION 16
Directors’ Fees Directors’ fees and other similar payments derived by a resident of a territory in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other territory may be taxed in that other territory.
SECTION 17
Artistes and Sportspersons 1 Notwithstanding the provisions of Sections 14 and 15, income derived by a resident of a territory as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other territory, may be taxed in that other territory. 2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Sections 7, 14 and 15 be taxed in the territory in which the activities of the entertainer or sportsperson are exercised. 3 The provisions of paragraph 2 will not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph.
SECTION 18
Pensions and Annuities 1 Pensions and annuities arising in a territory and paid to a resident of the other territory may be taxed in that other territory, but the amount of any such payment that would be excluded from taxable income in the first-mentioned territory if the recipient were a resident thereof will be exempt from taxation in that other territory. 2 Pensions arising in a territory and paid to a resident of the other territory may also be taxed in the territory in which they arise and according to the law of that territory. However, in the case of periodic pension payments, the tax so charged will not exceed the lesser of: (a) 15 per cent of the gross amount of the payment; and (b) the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by
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the individual in the year, if the individual were resident in the territory in which the payment arises. 3 Annuities arising in a territory and paid to a resident of the other territory may also be taxed in the territory in which they arise and according to the law of that territory, but the tax so charged will not exceed 15 per cent of the portion thereof that is subject to tax in that territory. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract. 4 Notwithstanding anything in this Arrangement, alimony and other similar payments arising in a territory and paid to a resident of the other territory who is subject to tax therein in respect thereof will be taxable only in that other territory, but the amount taxable in that other territory will not exceed the amount that would be taxable in the first-mentioned territory if the recipient were a resident thereof.
SECTION 19
Government Service 1 (a) Salaries, wages and other similar remuneration, other than a pension, paid by the government of a territory or of a subdivision or a local authority thereof to an individual in respect of services rendered to any of such government or local authority will be taxable only in that territory. (b) However, such salaries, wages and other similar remuneration will be taxable only in the other territory if the services are rendered in that territory and the individual is a resident of that territory who: (i) is a citizen or a national of that territory; or (ii) did not become a resident of that territory solely for the purpose of rendering the services.
2 The provisions of paragraph 1 will not apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by the government of a territory or of a subdivision or a local authority thereof.
SECTION 20
Students Payments which a student or business apprentice who is, or was immediately before visiting a territory, a resident of the other territory and who is present in the first-mentioned territory solely for the purpose of that individual’s education or training receives for the purpose of that individual’s mainte2015-2016
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nance, education or training will not be taxed in that territory, if such payments arise from sources outside that territory.
SECTION 21
Other Income 1 Subject to the provisions of paragraph 2, items of income of a resident of a territory, wherever arising, not dealt with in the foregoing Sections of this Arrangement will be taxable only in that territory. 2 However, if such income is derived by a resident of a territory from sources in the other territory, such income may also be taxed in the territory in which it arises and according to the law of that territory. In the case of the territory in which the income tax law administered by the Canada Revenue Agency is applied, where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged will, if the income is taxable in the territory in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
3 The provisions of paragraph 1 will not apply to income, other than income from immovable property as defined in paragraph 2 of Section 6, if the recipient of such income, being a resident of a territory, carries on business in the other territory through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Section 7 or Section 14 will apply.
IV. Methods for Elimination of Double Taxation SECTION 22
Elimination of Double Taxation 1 In the case of the territory in which the income tax law administered by the Canada Revenue Agency is applied, double taxation will be avoided as follows: (a) subject to the existing provisions of the law of the territory in which the income tax law administered by the Canada Revenue Agency is applied regarding the deduction from tax payable in that territory of tax paid outside that territory and to any subsequent modification of those provisions — which will not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of that territory, tax payable in the other territory on profits, income or gains arising in that other
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territory will be deducted from any tax payable in the firstmentioned territory in respect of such profits, income or gains; and (b) where, in accordance with any provision of the Arrangement, income derived by a resident of the territory in which the income tax law administered by the Canada Revenue Agency is applied is exempt from tax in that territory, the government of that territory may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
2 In the case of the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied, double taxation will be avoided as follows: where a resident of the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied derives income from the other territory (but excluding, in case of a dividend, tax paid in respect of the profits out of which the dividend is paid), the amount of tax on that income paid in the other territory and in accordance with the provisions of this Arrangement, will be credited against the tax levied in the first-mentioned territory imposed on that resident. The amount of credit, however, will not exceed the amount of the tax in the first-mentioned territory on that income computed in accordance with its taxation laws and regulations. 3 For the purposes of this Section, profits, income or gains of a resident of a territory that may be taxed in the other territory in accordance with this Arrangement will be deemed to arise from sources in that other territory.
V. Special Provisions SECTION 23
Non-Discrimination 1 The taxation on a permanent establishment which an enterprise of a territory has in the other territory will not be less favourably levied in that other territory than the taxation levied on enterprises of that other territory carrying on the same activities. 2 Nothing in this Section will be construed as obliging the government of a territory to grant to residents of the other territory any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 3 Enterprises of a territory, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other territory, will not be subjected in
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the first-mentioned territory to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises which are residents of the first-mentioned territory, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more persons which are residents of neither territories, are or may be subjected. 4 In this Section, the term “taxation” means taxes that are the subject of this Arrangement.
SECTION 24
Mutual Agreement Procedure 1 Where a person considers that the actions of one or both of the governments of the territories result or will result for that person in taxation not in accordance with the provisions of this Arrangement, that person may, irrespective of the remedies provided by the domestic law of those territories, address to the competent authority of the territory of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Arrangement. 2 The competent authority referred to in paragraph 1 will endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other territory, with a view to the avoidance of taxation not in accordance with the Arrangement. Any agreement reached will be implemented notwithstanding any time limits in the domestic law of the territories. 3 The government of a territory will not, after the expiry of the time limits provided in its domestic laws and, in any case, after eight years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the territories by including therein items of income that have also been included in income in the other territory. This paragraph will not apply in the case of fraud or wilful default. 4 The competent authorities of the territories will endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Arrangement. 5 The competent authorities of the territories may consult together for the elimination of double taxation in cases not provided for in the Arrangement and may communicate with each other directly for the purpose of applying the Arrangement.
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SECTION 25
Exchange of Information 1 The competent authorities of the territories will exchange such information as is foreseeably relevant for carrying out the provisions of this Arrangement or to the administration or enforcement of the domestic laws of the territories concerning taxes covered by this Arrangement, insofar as the taxation thereunder is not contrary to this Arrangement. The exchange of information is not restricted by Section 1. 2 Any information received under paragraph 1 by the government of a territory will be treated as secret in the same manner as information obtained under the domestic laws of that territory and will be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement in respect of, the determination of appeals in relation to taxes, or the oversight of the above. Such persons or authorities will use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3 In no case will the provisions of paragraphs 1 and 2 be construed so as to impose on the government of a territory the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other territory; (b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other territory; or (c) to supply information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4 If information is requested by the government of a territory in accordance with this Section, the government of the other territory will use its information gathering measures to obtain the requested information, even though that other territory may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case will such limitations be construed to permit a territory to decline to supply information solely because it has no domestic interest in such information. 5 In no case will the provisions of paragraph 3 be construed to permit the government of a territory to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an
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agency or fiduciary capacity or because the information relates to ownership interests in a person.
SECTION 26
Miscellaneous Rules 1 The provisions of this Arrangement will not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a territory in the determination of the tax imposed by the government of that territory. 2 Nothing in this Arrangement will be construed as preventing the government of a territory from imposing a tax on amounts included in the income of a resident of that territory with respect to a partnership, trust, company, or other entity in which that resident has an interest. 3 The Arrangement will not apply to any company, trust or other entity that is a resident of a territory and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that territory, if the amount of the tax imposed on the income of the company, trust or other entity by the government of that territory is substantially lower than the amount that would be imposed by the government of that territory (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit, or allowance to the company, trust or partnership, or to any other person) if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that territory. 4 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the governments of the territories agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Arrangement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of the governments of both territories. Any doubt as to the interpretation of this paragraph will be resolved under paragraph 4 of Section 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by the governments of both territories. 5 Where under any provision of the Arrangement any income is relieved from tax in a territory and, under the law in force in the other territory a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other territory and not by reference to the full amount thereof, then the relief to be allowed under this Arrangement in the first-mentioned territory will apply only to so much of the income as is taxed in the other territory.
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VI. Final Provisions SECTION 27
Entry into Effect The Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada will notify each other in writing of the completion of the procedures required in their respective territories for the coming into effect of this Arrangement. The provisions of this Arrangement will have effect: (a) in the territory in which the income tax law administered by the Canada Revenue Agency is applied: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year following that which includes the date of the later notification; and (ii) in respect of other tax, for taxation years beginning on or after the first day of January in the calendar year following that which includes the date of the later notification; and (b) in the territory in which the taxation law administered by the Taxation Administration, Ministry of Finance, Taiwan is applied: (i) in respect of tax withheld at the source on amounts paid or payable to non-residents on or after the first day of January in the calendar year following that which includes the date of the later notification; and (ii) in respect of other tax, for taxation years beginning on or after the first day of January in the calendar year following that which includes the date of the later notification; (c) in respect of Section 25 for information that relates to taxation years beginning on or after the first day of January in the calendar year following that which includes the date of the later notification.
SECTION 28
Termination This Arrangement will continue to have effect indefinitely but either the Canadian Trade Office in Taipei or the Taipei Economic and Cultural Office in Canada may, on or before 30 June of any calendar year following the year which includes the date of the later notification referred to in Section 27, give to the other Office a notice of termination in writing. In such event, the Arrangement will cease to have effect:
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(a) in the territory in which the income tax law administered by the Canada Revenue Agency is applied: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year; and (ii) in respect of other tax, for taxation years beginning after the end of that calendar year; and (b) in the territory in which the taxation law administered by the Taxation Administration, Ministry of Finance, Taiwan is applied: (i) in respect of tax withheld at the source on amounts paid or payable to non-residents, after the end of that calendar year; and (ii) in respect of other tax, for taxation years beginning after the end of that calendar year. SIGNED in duplicate at Ottawa, on this 13th day of January 2016, and at Taipei, on this 15th day of January 2016, in the English, French and Chinese languages, each version being equally valid. FOR THE CANADIAN TRADE OFFICE IN TAIPEI
Mario Ste-Marie Executive Director FOR THE TAIPEI ECONOMIC AND CULTURAL OFFICE IN CANADA
Rong-chuan Wu Representative
SCHEDULE 2 (Section 2)
Protocol of Understanding At the time of signing of this Arrangement Between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, the undersigned have agreed upon the following provisions which will be an integral part of the Arrangement. It is understood that: 1 With reference to paragraph 1 of Section 4, the term “instrumentality” means any entity created or organized by the authority administering either territory or a subdivision thereof in order to carry out functions of a governmental nature. 2 With reference to paragraph 4 of Section 13, for greater certainty, the term “the value of which is derived” means whether such value is derived directly or indirectly. 3 With reference to paragraph 4 of Section 13, “principally” means more than 50 per cent.
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4 With reference to paragraph 6 of Section 13, it is understood that the determination of the gain that accrued in a territory while an individual was a resident of that territory in respect of a property will be made by reference to the lesser of the fair market value of the property at the time that the individual ceased to be a resident of that territory or the proceeds of disposition realized at the time of the actual alienation of the property. 5 With reference to paragraph 1 of Section 14, where income derived by a resident of a territory in respect of professional services or other activities of an independent character may be taxed in the other territory, there will be allowed as deductions expenses which are incurred for the purposes of performing such services in determining taxable income. 6 With reference to Section 25, it is understood that its provisions do not require the territories to exchange information on an automatic or a spontaneous basis. SIGNED in duplicate at Ottawa, on this 13th day of January 2016, and at Taipei, on this 15th day of January 2016, in the English, French and Chinese languages, each version being equally valid. FOR THE CANADIAN TRADE OFFICE IN TAIPEI
Mario Ste-Marie Executive Director FOR THE TAIPEI ECONOMIC AND CULTURAL OFFICE IN CANADA
Rong-chuan Wu Representative
Published under authority of the Senate of Canada 2015-2016
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 14
An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act
ASSENTED TO DECEMBER 15, 2016 BILL C-26
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act”.
SUMMARY Part 1 of this enactment amends the Canada Pension Plan to, among other things, (a) increase the amount of the retirement pension, as well as the survivor’s and disability pensions and the post-retirement benefit, subject to the amount of additional contributions made and the number of years over which those contributions are made; (b) increase the maximum level of pensionable earnings by 14% as of 2025; (c) provide for the making of additional contributions, beginning in 2019; (d) provide for the creation of the Additional Canada Pension Plan Account and the accounting of funds in relation to it; and (e) include the additional contributions and increased benefits in the financial review provisions of the Act and authorize the Governor in Council to make regulations in relation to those provisions. This Part also amends the Canada Pension Plan Investment Board Act to provide for the transfer of funds between the Investment Board and the Additional Canada Pension Plan Account and to provide for the preparation of financial statements in relation to amounts managed by the Investment Board in relation to the additional contributions and increased benefits. Part 2 makes related amendments to the Income Tax Act to increase the Working Income Tax Benefit and to provide a deduction for additional employee contributions.
ii
64-65 ELIZABETH II
CHAPTER 14
An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act [Assented to 15th December, 2016] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
PART 1
Amendments to the Canada Pension Plan and the Canada Pension Plan Investment Board Act R.S., c. C-8
Canada Pension Plan R.S., c. 30 (2nd Supp.), s. 1(3)
1 (1) The definitions contribution rate, salary and
wages on which a contribution has been made, total pensionable earnings of a contributor attributable to contributions made under this Act and unadjusted pensionable earnings in subsection 2(1) of the Canada Pension Plan are replaced by the following: contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the contribution rate for that employee, employer and selfemployed person for the year determined in accordance with section 11.1; (taux de cotisation) salary and wages on which a base contribution has been made for a year means an amount calculated in accordance with section 15; (traitement et salaire sur lesquels a été versée une cotisation de base)
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total pensionable earnings of a contributor attributable to base contributions made under this Act means an amount calculated in accordance with section 78; (total des gains d’un cotisant ouvrant droit à pension, afférents à des cotisations de base versées selon la présente loi) unadjusted pensionable earnings means base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings; (gains non ajustés ouvrant droit à pension) (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
additional maximum pensionable earnings of a person for a year has the meaning assigned by section 17.1; (maximum supplémentaire des gains ouvrant droit à pension) base contribution means a contribution under subsection 8(1), 9(1) or 10(1); (cotisation de base) base unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53; (gains non ajustés de base ouvrant droit à pension) first additional contribution means a contribution under subsection 8(1.1), 9(1.1) or 10(1.1); (première cotisation supplémentaire) first additional contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the first additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; (premier taux de cotisation supplémentaire) first additional contributory period of a contributor has the meaning assigned by section 49.1; (première période cotisable supplémentaire) first additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.1; (premiers gains mensuels supplémentaires ouvrant droit à pension) first additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.1; (premiers gains non ajustés supplémentaires ouvrant droit à pension)
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salary and wages on which a first additional contribution has been made for a year means an amount calculated in accordance with section 15.1; (traitement et salaire sur lesquels a été versée une première cotisation supplémentaire) salary and wages on which a second additional contribution has been made for a year means an amount calculated in accordance with section 15.2; (traitement et salaire sur lesquels a été versée une deuxième cotisation supplémentaire) second additional contribution means a contribution under subsection 8(1.2), 9(1.2) or 10(1.2); (deuxième cotisation supplémentaire) second additional contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the second additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; (deuxième taux de cotisation supplémentaire) second additional contributory period of a contributor has the meaning assigned by section 49.2; (deuxième période cotisable supplémentaire) second additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.2; (deuxièmes gains mensuels supplémentaires ouvrant droit à pension) second additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.2; (deuxièmes gains non ajustés supplémentaires ouvrant droit à pension) total first additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.1; (total des premiers gains supplémentaires ouvrant droit à pension) total second additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.2; (total des deuxièmes gains supplémentaires ouvrant droit à pension) Year’s Additional Maximum Pensionable Earnings has the meaning assigned by section 18.1; (maximum supplémentaire des gains annuels ouvrant droit à pension)
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2009, c. 31, s. 25
(3) The portion of subsection 2(2) of the Act before paragraph (a) is replaced by the following: When specified age deemed to be reached (2) For the purposes of any provision of this Act in which
reference is made to the reaching by a person of a specified age — other than a reference in paragraph 13(1)(c) or (e) or (1.2)(c), 17(c), 17.1(c), 19(c) or (d) or 44(3)(a), section 70 or paragraph 72(1)(c) — the person is deemed to have reached the specified age at the beginning of the month following the month in which the person actually reached that age, and in computing 2 Paragraph 6(2)(h) of the Act is replaced by the following: (h) employment in Canada by an employer who employs persons in Canada but under the terms of a reciprocal agreement between the Government of Canada and the government of another country is exempt from liability to make the contributions imposed on an employer by this Act; 2011, c. 24, s. 173
3 (1) The portion of subsection 8(1) of the Act before paragraph (a) is replaced by the following: Employee’s base contribution 8 (1) Every employee who is employed by an employer
in pensionable employment shall, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s base contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the contribution rate for employees for the year is multiplied by the lesser of 1997, c. 40, s. 58
(2) Subsections 8(1.1) to (1.3) of the Act are replaced by the following:
Employee’s first additional contribution (1.1) For 2019 and each subsequent year, an employee referred to in subsection (1) shall also, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s first additional contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the first additional contribution rate for employees for the year is multiplied by the lesser of
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(a) the employee’s contributory salary and wages for
the year paid by the employer, minus the amount as or on account of the basic exemption for the year that is prescribed, and (b) the employee’s maximum contributory earnings
for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a contribution has been made for the year by the employee under a provincial pension plan.
Employee’s second additional contribution (1.2) For 2024 and each subsequent year, an employee referred to in subsection (1) shall also, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s second additional contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the second additional contribution rate for employees for the year is multiplied by the amount by which the employee’s contributory salary and wages for the year paid by the employer — not exceeding the employee’s additional maximum pensionable earnings for the year — exceeds the employee’s maximum pensionable earnings for the year. 2013, c. 33, s. 155
(3) The portion of subsection 8(2) of the Act before paragraph (a) is replaced by the following: Excess amount (2) An excess amount has been paid if the aggregate of all amounts deducted as required from the remuneration of an employee for a year, whether by one or more employers, on account of the employee’s contributions for the year under this Act or under a provincial pension plan exceeds the sum obtained by adding the following amounts: (4) Subsection 8(2) of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after that paragraph: (a.1) for 2019 and each subsequent year, the product obtained when the first additional contribution rate for employees for the year is multiplied by the lesser of
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(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply, minus the employee’s basic exemption for the year, and (ii) the employee’s maximum contributory earnings for the year; (a.2) for 2024 and each subsequent year, the product obtained when the second additional contribution rate for employees for the year is multiplied by the amount by which (i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply — not exceeding the employee’s additional maximum pensionable earnings for the year,
exceeds (ii) the employee’s maximum pensionable earnings
for the year; and
2011, c. 24, s. 174
4 (1) The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following: Employer’s base contribution 9 (1) Every employer shall, in respect of each employee
employed by the employer in pensionable employment, make an employer’s base contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the contribution rate for employers for the year is multiplied by the lesser of
2004, c. 22, s. 15
(2) Subsection 9(2) of the Act is replaced by the
following:
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Employer’s first additional contribution (1.1) For 2019 and each subsequent year, an employer referred to in subsection (1) shall also, in respect of each employee employed by the employer in pensionable employment, make an employer’s first additional contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the first additional contribution rate for employers for the year is multiplied by the lesser of (a) the employee’s contributory salary and wages for
the year paid by the employer, minus the amount as or on account of the employee’s basic exemption for the year that is prescribed, and (b) the employee’s maximum contributory earnings
for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a contribution has been made for the year by the employer with respect to the employee under a provincial pension plan.
Employer’s second additional contribution (1.2) For 2024 and each subsequent year, an employer referred to in subsection (1) shall also, in respect of each employee employed by the employer in pensionable employment, make an employer’s second additional contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the second additional contribution rate for employers for the year is multiplied by the amount by which the employee’s contributory salary and wages for the year paid by the employer — not exceeding the employee’s additional maximum pensionable earnings for the year — exceeds the employee’s maximum pensionable earnings for the year.
Succession of employers (2) If one employer immediately succeeds another as the employer of an employee as a result of the formation or dissolution of a corporation or the acquisition — with the agreement of the former employer or by operation of law — of all or part of a business of the former employer, the successor employer may, for the application of subsections (1), (1.1) and (1.2) and 8(1), (1.1) and (1.2) and section 21, take into account the amounts paid, deducted, remitted or contributed under this Act by the former employer in respect of the year in relation to the employment of the employee as if they had been paid, deducted, remitted or contributed by the successor employer. If the
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employer takes those amounts into account with respect to the employer’s contributions, the employer shall also take them into account with respect to the employee’s contributions. 2004, c. 22, s. 15
(3) The portion of subsection 9(3) of the Act before paragraph (a) is replaced by the following: Self-employment succeeded by employment (3) For the application of subsections (1), (1.1) and (1.2) and 8(1), (1.1) and (1.2) and section 21, if a person, in a year, is self-employed, ceases to be self-employed and becomes an employee of a corporation that is controlled by the person, the corporation may R.S., c. 30 (2nd Supp.), s. 3; 2004, c. 22, s. 16
5 (1) The portion of subsection 10(1) of the Act
before paragraph (a) is replaced by the following: Base contribution in respect of self-employed earnings 10 (1) Every individual who is resident in Canada for
the purposes of the Income Tax Act during a year and who has contributory self-employed earnings for the year shall make a base contribution for the year of an amount equal to the product obtained when the contribution rate for self-employed persons for the year is multiplied by the lesser of
R.S., c. 30 (2nd Supp.), s. 3
(2) Paragraph 10(1)(b) of the Act is replaced by the following: (b) the individual’s maximum contributory earnings for the year, minus the individual’s salary and wages, if any, on which a base contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the individual’s salary and wages on which a contribution has been made for the year by the individual under a provincial pension plan. (3) Section 10 of the Act is amended by adding the
following after subsection (1): First additional contribution in respect of selfemployed earnings (1.1) For 2019 and each subsequent year, an individual referred to in subsection (1) shall also make a first additional contribution for the year of an amount equal to the product obtained when the first additional contribution
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rate for self-employed persons for the year is multiplied by the lesser of (a) the individual’s contributory self-employed earnings for the year, minus the amount by which the individual’s basic exemption for the year exceeds the aggregate of all amounts deducted as prescribed on account of the individual’s basic exemption for the year whether by one or more employers under section 8, and (b) the individual’s maximum contributory earnings for the year, minus the individual’s salary and wages, if any, on which a first additional contribution has been made for the year.
Second additional contribution in respect of selfemployed earnings (1.2) For 2024 and each subsequent year, an individual referred to in subsection (1) shall also make a second additional contribution for the year of an amount equal to the product obtained when the second additional contribution rate for self-employed persons for the year is multiplied by (a) the amount by which the individual’s contributory
self-employed earnings for the year — not exceeding the individual’s additional maximum pensionable earnings for the year — exceeds the individual’s maximum pensionable earnings for the year, minus (b) the individual’s salary and wages, if any, on which a second additional contribution has been made for the year.
2004, c. 22, s. 16
(4) The portion of subsection 10(2) of the Act before paragraph (a) is replaced by the following: Employment succeeded by self-employment (2) For the application of subsections (1), (1.1) and (1.2),
if a person, in a year, is an employee of a corporation that is controlled by the person, ceases to be employed by that corporation and becomes self-employed, the person may
1997, c. 40, s. 59
6 Subsection 11.1(2) of the Act is replaced by the
following:
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Contribution rates after 1986 (2) The contribution rate for employees, employers and self-employed persons for 1987 and subsequent years is as set out in Schedule 1, as amended from time to time under section 113.1. 7 The Act is amended by adding the following after section 11.1:
First Additional Contribution Rate and Second Additional Contribution Rate First and second additional contribution rates 11.2 The first additional contribution rate and the second additional contribution rate for employees, employers and self-employed persons for 2019 and subsequent years is as set out in Schedule 2, as amended from time to time under section 113.1.
2009, c. 31, s. 26(2)
8 Subsection 12(1.2) of the Act is replaced by the
following: Calculation of contributory salary and wages (1.2) If a person does not revoke — in respect of an employer — an election in the prescribed form and manner, the contributory salary and wages referred to in paragraphs 8(1)(a) and (1.1)(a), subsection 8(1.2), paragraphs 9(1)(a) and (1.1)(a) and subsection 9(1.2) do not, for the purposes of those provisions, include income from that employment. However, the person may — in respect of that income — make an election under subsection 13(3) and pay the contributions required under section 10 within one year after the person’s balance-due day. 2009, c. 31, s. 27(2)
9 (1) The portion of subsection 13(3) of the Act
before paragraph (a) is replaced by the following: Election to include certain earnings — base contribution (3) Despite subsection (1), the amount of the contributory self-employed earnings of a person for a year for the purposes of subsection 10(1) shall, if the person or their representative makes an election in the prescribed form and manner within one year from June 15 in the following year — or, in the case of an employee to whom the Minister refunds an amount under section 38, from the day on which the Minister refunds the amount — include any amount by which
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(2) Subparagraph 13(3)(b)(i) of the Act is replaced by the following: (i) the person’s salary and wages on which a base contribution has been made for the year and the amount, if any, that is determined in the prescribed manner to be the person’s salary and wages on which a contribution has been made for the year by the person under a provincial pension plan, and (3) Section 13 of the Act is amended by adding the
following after subsection (3): Earnings — first additional contribution (3.1) For 2019 and each subsequent year, if a person or their representative makes an election under subsection (3), the amount of the contributory self-employed earnings of the person for a year for the purposes of subsection 10(1.1) shall include any amount by which (a) the lesser of (i) the person’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, and (ii) the person’s maximum pensionable earnings for the year,
exceeds (b) the aggregate of (i) the person’s salary and wages on which a first additional contribution has been made for the year, and (ii) the lesser of (A) the aggregate of all amounts deducted as
prescribed on account of the person’s basic exemption for the year by one or more employers under section 8, and (B) the person’s basic exemption for the year.
Earnings — second additional contribution (3.2) For 2024 and each subsequent year, if a person or their representative makes an election under subsection (3), the amount of the contributory self-employed earnings of the person for a year for the purposes of subsection 10(1.2) shall include any amount by which (a) the lesser of
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(i) the person’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, and (ii) the person’s additional maximum pensionable
earnings for the year, exceeds (b) the aggregate of (i) the person’s salary and wages on which a first
additional contribution has been made for the year and the person’s salary and wages on which a second additional contribution has been made for the year, (ii) the lesser of (A) the aggregate of all amounts deducted as prescribed on account of the person’s basic exemption for the year by one or more employers under section 8, and (B) the person’s basic exemption for the year,
and (iii) the amount calculated under subsection (3) or
(3.1), if any. R.S., c. 30 (2nd Supp.), s. 8
10 Section 15 of the Act is replaced by the following:
Amount of salary and wages on which base contribution made 15 (1) The amount of the salary and wages of a person on which a base contribution has been made for a year is an amount equal to the sum of the following amounts, divided by the contribution rate for employees for the year: (a) an amount equal to (i) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year,
minus (ii) the product obtained when the ratio referred to
in subsection 8(3) is multiplied by an amount equal to
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(A) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year and on account of the employee’s contribution for the year under a provincial pension plan, minus (B) the sum of the amounts determined under paragraphs 8(2)(a) and (b), and (b) if an employer has failed to deduct an amount as required from the remuneration of that person on account of the employee’s base contribution for the year and that person has notified the Minister of the employer’s failure to so deduct that amount on or before April 30 in the following year, an amount equal to the amount that should have been so deducted by the employer on account of that contribution.
Effect of payment by employer of amount not deducted as required (2) For the purposes of subsection 8(2) and this section, if an amount that an employer has failed to deduct as required from the remuneration of an employee on account of the employee’s base contribution for a year is paid by the employer on account of the employee’s base contribution for that year, the amount so paid is deemed to have been deducted by the employer on account of that contribution.
Amount of salary and wages on which first additional contribution made 15.1 (1) The amount of the salary and wages of a person on which a first additional contribution has been made for a year is an amount equal to the sum of the following amounts, divided by the first additional contribution rate for employees for the year: (a) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year, minus the portion of those amounts that exceeds the amount determined under paragraph 8(2)(a.1), and (b) if an employer has failed to deduct an amount as required from the remuneration of that person on account of the employee’s first additional contribution for the year and that person has notified the Minister of the employer’s failure to so deduct that amount on or before April 30 in the following year, an amount equal to the amount that should have been so deducted by the employer on account of that contribution.
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Effect of payment by employer of amount not deducted as required (2) For the purposes of subsection 8(2) and this section, if an amount that an employer has failed to deduct as required from the remuneration of an employee on account of the employee’s first additional contribution for a year is paid by the employer on account of the employee’s first additional contribution for that year, the amount so paid is deemed to have been deducted by the employer on account of that contribution.
Amount of salary and wages on which second additional contribution made 15.2 (1) The amount of the salary and wages of a person on which a second additional contribution has been made for a year is an amount equal to the sum of the following amounts, divided by the second additional contribution rate for employees for the year: (a) an amount equal to (i) the sum of the following amounts: (A) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s second additional contribution for the year, (B) the amount calculated under subparagraph
15(1)(a)(ii), (C) the portion of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year that exceeds the amount determined under paragraph 8(2)(a.1),
minus (ii) the amount of any refund made to that person
under section 38 in respect of any amounts deducted on account of the employee’s contributions, or the part of the amount of any refund in respect of those contributions made to the person as described in section 39 that might have been made to the person under subsection 38(1) if no agreement had been entered into under subsection 39(1), and (b) if an employer has failed to deduct an amount as required from the remuneration of that person on account of the employee’s second additional contribution for the year and that person has notified the Minister of the employer’s failure to so deduct that amount on or before April 30 in the following year, an amount equal to the amount that should have been so
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deducted by the employer on account of that contribution. Effect of payment by employer of amount not deducted as required (2) For the purposes of subsection 8(2) and this section, if an amount that an employer has failed to deduct as required from the remuneration of an employee on account of the employee’s second additional contribution for a year is paid by the employer on account of the employee’s second additional contribution for that year, the amount so paid is deemed to have been deducted by the employer on account of that contribution.
Special rule applicable in prescribed circumstances 15.3 If an employer has filed a return in accordance with this Part showing an amount as the salary and wages on which contributions have been made by an employee for a year under this Act, the amount so shown, multiplied by the contribution rate, the first additional contribution rate or the second additional contribution rate, as the case may be, for employees for the year, may, in prescribed circumstances, be substituted for the amount shown in the return as the aggregate of the amounts deducted by that employer on account of the employee’s contributions for the year under this Act, in calculating the amount to be determined under subsection 15(1), 15.1(1) or 15.2(1).
11 The Act is amended by adding the following after section 17:
Additional Maximum Pensionable Earnings Amount of additional maximum pensionable earnings 17.1 The amount of the additional maximum pensionable earnings of a person for a year is the amount of the Year’s Additional Maximum Pensionable Earnings except that, (a) for a year in which the person reaches 18 or 70
years of age or dies, in which their contributory period ends under this Act or under a provincial pension plan by reason of disability or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the amount of the additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year
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(i) after (A) they reach 18 years of age, or (B) the disability pension ceases to be payable,
or (ii) before (A) they reach 70 years of age, (B) they die, or (C) the month following the month in which their contributory period ends under this Act or under a provincial pension plan by reason of disability,
including, if they die, the month in which they die, is of 12; (b) despite paragraph (a), for a year in which an election referred to in subparagraph 12(1)(c)(ii) is made or one referred to in paragraph 13(1)(b) is deemed to be made, the additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year before the election is made or deemed to be made, as the case may be — minus the number of months that are excluded from the contributory period under this Act or under a provincial pension plan by reason of disability — is of 12; and (c) despite paragraph (a), for a year in which an election referred to in subparagraph 12(1)(c)(ii) is revoked or one referred to in paragraph 13(1)(c) is deemed to be revoked, the additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year after the election is revoked or deemed to be revoked, as the case may be — minus the number of months after they reach 70 years of age or die, whichever is earlier — is of 12.
12 The Act is amended by adding the following after section 18:
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Year’s Additional Maximum Pensionable Earnings Amount of Year’s Additional Maximum Pensionable Earnings 18.1 (1) The amount of a Year’s Additional Maximum
Pensionable Earnings is (a) for 2024, 1.07 multiplied by the Year’s Maximum Pensionable Earnings for that year; and (b) for 2025 and each subsequent year, 1.14 multiplied
by the Year’s Maximum Pensionable Earnings for that year. Rounding (2) If the amount calculated in accordance with subsection (1) for any year is not a multiple of $100, the Year’s Additional Maximum Pensionable Earnings for that year is the amount that is the next multiple of $100 below that amount.
2011, c. 24, s. 175
13 (1) Subsection 21(1) of the Act is replaced by
the following: Amount to be deducted and remitted by employer 21 (1) Every employer paying remuneration to an employee employed by the employer at any time in pensionable employment shall deduct from that remuneration as or on account of the employee’s contributions for the year in which the remuneration in respect of the pensionable employment is paid to the employee any amount that is determined in accordance with prescribed rules and shall remit that amount, together with any amount that is prescribed with respect to the contributions required to be made by the employer under this Act, to the Receiver General at any time that is prescribed and, if at that prescribed time the employer is a prescribed person, the remittance shall be made to the account of the Receiver General at a financial institution (within the meaning that would be assigned by the definition financial institution in subsection 190(1) of the Income Tax Act if that definition were read without reference to its paragraphs (d) and (e)). 1997, c. 40, s. 62
(2) Subsection 21(3.1) of the Act is replaced by the
following:
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Payment and deemed notification (3.1) Once the decision under subsection 27.2(3) or section 28 is communicated to the employer, the employer is liable without interest or penalties under this Act to pay any contribution required to be paid by the employer with respect to the employee. On payment by the employer of any amount as or on account of that contribution, the employee is deemed to have notified the Minister as required by paragraph 15(1)(b), 15.1(1)(b) or 15.2(1)(b) of the employer’s failure to deduct the amount of that contribution from the remuneration of the employee. 1998, c. 19, s. 252(1)
14 Subsection 23(3) of the French version of the
Act is replaced by the following: Montant déduit non remis (3) L’employeur qui a déduit de la rémunération d’un employé un montant au titre des cotisations que ce dernier est tenu de verser, ou à valoir sur celles-ci, mais ne l’a pas remis au receveur général est réputé, malgré toute autre garantie au sens du paragraphe 224(1.3) de la Loi de l’impôt sur le revenu concernant le montant, le détenir en fiducie pour Sa Majesté, séparé de ses propres biens et des biens détenus par son créancier garanti, au sens de ce paragraphe qui, en l’absence de la garantie, seraient ceux de l’employeur, et en vue de le verser à Sa Majesté selon les modalités et dans le délai prévus par la présente loi. 1991, c. 49, ss. 210(1) and 211(1); 1993, c. 24, ss. 145(1) and 146(1); 1994, c. 21, s. 124(1)
15 Sections 31 to 34 of the Act are replaced by the following:
Estimate to be made 31 Every person who is required by section 30 to file a return of the person’s self-employed earnings shall in the return estimate the amount of the contributions to be made by the person in respect of those earnings.
Examination of return and notice of assessment 32 The Minister shall, with all due dispatch, examine each return of self-employed earnings and assess the contributions for the year in respect of those earnings and the interest and penalties, if any, payable, and, after the examination, shall send a notice of assessment to the person by whom the return was filed.
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Payment of contributions 33 (1) If the amount of the contributions required to be made by a person for a year in respect of the person’s self-employed earnings is $40 or less, or a person who is required by this Act to make contributions for a year in respect of the person’s self-employed earnings is not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of the person’s income tax, the person shall, on or before the person’s balance-due day for the year, pay to the Receiver General the whole amount of the contributions.
Farmers and fishers (2) Every person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of (a) the contributions required to be made by the person for the year in respect of the person’s selfemployed earnings, as estimated by the person; or (b) the contributions required in respect of the person’s self-employed earnings for the preceding year.
Other persons (3) Every person, other than a person to whom subsection (1) or (2) applies, shall pay to the Receiver General in respect of each year (a) on or before March 15, June 15, September 15 and
December 15 in the year, an amount equal to one quarter of (i) the contributions required to be made by the
person for the year in respect of the person’s selfemployed earnings, as estimated by the person, or (ii) the contributions required in respect of the person’s self-employed earnings for the preceding year; or (b) on or before (i) March 15 and June 15 in the year, an amount equal to one quarter of the contributions required in respect of the person’s self-employed earnings for the second preceding year, and
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(ii) September 15 and December 15 in the year, an amount equal to one half of the amount, if any, by which (A) the contributions required in respect of the
person’s self-employed earnings for the preceding year exceeds (B) one half of the contributions required in respect of the person’s self-employed earnings for the second preceding year.
Payment of remainder of estimated contributions (4) A person referred to in subsection (2) or (3) shall also
pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the contributions as estimated under section 31. However, paragraphs (2)(a) and (b) and (3)(a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the person’s death. Interest on unpaid contributions 34 (1) If the amount paid by a person on or before the
person’s balance-due day for a year on account of contributions required to be made by the person for the year in respect of the person’s self-employed earnings is less than the amount of the contributions required to be made by the person, interest at a prescribed rate per annum is payable by the person on the difference between those amounts from the balance-due day for the year to the day of payment. Interest on instalments (2) In addition to any interest payable under subsection
(1), if a person, being required by section 33 to pay a part or instalment of the contributions required to be made by the person, has failed to pay all or any part of the contributions as required, the person shall, on payment of the amount that the person failed to pay, pay interest on the amount at a prescribed rate per annum from the day on or before which the person was required to make the payment to the day of payment or the beginning of the period in respect of which the person is liable to pay interest on the amount under subsection (1), whichever is the earlier.
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Limitation for farmers and fishers (3) For the purposes of subsection (2), if a person is required by subsection 33(2) to pay a part or instalment of the contributions required to be made by the person in respect of the person’s self-employed earnings, the person is deemed to have been liable to pay on or before the day referred to in subsection 33(2) a part or instalment that is equal to one of the following amounts, whichever gives rise to the least amount required to be paid by the person on or before that day: (a) the contributions required to be made by the person for the year in respect of the person’s selfemployed earnings, minus $40; (b) the contributions required in respect of the person’s self-employed earnings for the preceding year; (c) the amount stated to be the amount of the instalment payable by the person for the year in the notice, if any, sent to the person by the Minister. Limitation for other persons (4) For the purposes of subsection (2), if a person is required by subsection 33(3) to pay a part or instalment of the contributions required to be made by the person in respect of the person’s self-employed earnings, the person is deemed to have been liable to pay on or before each day referred to in subsection 33(3) a part or instalment that is equal to one of the following amounts, whichever gives rise to the least total amount of those parts or instalments required to be paid by the person by that day: (a) the contributions required to be made by the person for the year in respect of the person’s selfemployed earnings, minus $40; (b) the contributions required in respect of the person’s self-employed earnings for the preceding year; (c) the amounts determined under paragraph 33(3)(b)
in respect of the person for the year; (d) the amounts stated to be the amounts of instalment payable by the person for the year in the notices, if any, sent to the person by the Minister. 1991, c. 49, s. 212(1)
16 Subsection 35(1) of the Act is replaced by the
following:
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Failure to file a return 35 (1) Every person who fails to file a return of the person’s self-employed earnings for a year as and when required by section 30 is liable to a penalty of 5% of the part of the amount of the contributions required to be made by the person for the year in respect of the contributions that remained unpaid at the expiration of the time the return was required to be filed, except that, if that person is liable to a penalty under subsection 162(1) or (2) of the Income Tax Act in respect of the year, the Minister may reduce the penalty to which the person is liable under this section or may remit the penalty in whole or in part.
1991, c. 49, s. 213
17 Sections 36 and 37 of the Act are replaced by
the following: Application of Income Tax Act provisions 36 Subject to this Part and except as otherwise provided
by regulation, the provisions of Divisions I and J of Part I of the Income Tax Act with respect to payment of tax, assessments, objections to assessments, appeals, interest, penalties and excess refunds, and the provisions of Part XV (except section 221) and subsections 248(7) and (11) of that Act apply, with any modifications that the circumstances require, in relation to any amount paid or payable as or on account of the contributions for a year in respect of self-employed earnings as though that amount were an amount paid or payable as or on account of tax under that Act.
Priority in which payment to be applied 37 If any payment is made by a person to the Minister on account of taxes specified in section 228 of the Income Tax Act and of contributions under this Act in respect of self-employed earnings, despite any direction made by the person making the payment with respect to its application, the part of the payment that would be applied under that section in payment of tax under the Income Tax Act shall be applied in payment of the contributions under this Act and is deemed to be a payment on account of those contributions, and to the extent of the amount so applied shall not discharge liability for tax under the Income Tax Act, and any amount then remaining shall be applied in payment of tax under the Income Tax Act and shall discharge the liability of the person making the payment for that tax to the extent of that amount.
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1997, c. 40, s. 67(1); 2004, c. 22, s. 18(1); 2012, c. 19, s. 227(1) and (2); 2013, c. 40, subpar. 236(1)(b)(i)
18 (1) Subsections 38(1) to (3.1) of the Act are replaced by the following:
Refund of overpayment 38 (1) If an overpayment has been made by an employee on account of the employee’s contributions under this Act for a year, the Minister must, if application in writing is made to the Minister by the employee not later than four years — or, in the case of an employee who, in respect of a disability pension, is notified after September 1, 2010 of a decision under subsection 60(7) or 81(2), a decision under subsection 82(11) or 83(11) as those subsections read immediately before their repeal or a decision under section 54 or 59 of the Department of Employment and Social Development Act, 10 years — after the end of the year, refund to the employee the amount of the overpayment. Refund after decision on appeal (2) If an amount on account of contributions is deducted from the remuneration of an employee or is paid by an employer with respect to an employee, and it is decided by a decision on an appeal made under section 27, 27.1 or 28 that the amount exceeds the amount required by this Act to be deducted or paid, the Minister shall refund the excess if the employee or employer applies for it in writing to the Minister not later than 30 days after the decision is communicated to the employee or employer, as the case may be.
Refund of excess — employee (3) Despite anything in this Part, if an employee applies to the Minister and satisfies the Minister that, for any year, the amount deducted from the employee’s remuneration exceeds the contributions for the year required of the employee under section 8, the Minister may refund the amount of the excess. The application must be made within four years — or, in the case of an employee who, in respect of a disability pension, is notified after September 1, 2010 of a decision under subsection 60(7) or 81(2), a decision under subsection 82(11) or 83(11) as those subsections read immediately before their repeal or a decision under section 54 or 59 of the Department of Employment and Social Development Act, 10 years — after the end of the year.
Refund of amount remitted in excess — employer (3.1) Subject to subsection (3.2) but despite any other
provision of this Part, if an employer applies to the Minister and satisfies the Minister that, for any year, the
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amount remitted by the employer as the employer’s contributions with respect to an employee exceeds the contributions for the year required of the employer under section 9 with respect to the employee, the Minister may refund the amount of the excess. The application must be made within four years after the end of the year.
2010, c. 25, s. 70
(2) The portion of subsection 38(4) of the Act before paragraph (b) is replaced by the following: Refund of excess — self-employed person (4) If a person has paid, on account of the contributions
required to be made by the person for a year in respect of the person’s self-employed earnings, an amount in excess of the contributions, the Minister (a) may refund that part of the amount so paid in excess of the contributions on sending the notice of assessment of the contributions, without any application having been made for the refund; and
1991, c. 49, s. 214
(3) Subsection 38(5) of the Act is replaced by the
following: Recovery of amount refunded or credited on liability (5) If an application under this section has been made to
the Minister for a refund of any amount deducted on account of an employee’s contributions for a year and, whether on the basis of incorrect or incomplete information contained in the application or otherwise, the Minister has refunded an amount to the employee, or applied an amount to a liability of the employee to Her Majesty in right of Canada, in excess of the amount that should have been refunded or applied, the amount of the excess may be recovered at any time from the employee as a debt due to Her Majesty. 19 Section 39 of the Act is replaced by the following:
Refund of overpayment in accordance with agreement 39 (1) Despite anything in this Act, if an overpayment has been made by an employee on account of the employee’s contributions for a year under this Act, the Minister may, in accordance with any agreement that may be entered into by the Minister with the approval of the
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Governor in Council with the appropriate authority of a province having the administration of the provincial pension plan referred to in subsection 8(2), if application in writing is made to the Minister by the employee not later than four years after the end of the year, refund to the employee the whole amount of the excess referred to in that subsection, in which case the whole of that amount is deemed to be an overpayment made by the employee on account of the employee’s contributions for that year under this Act. Saving (2) If, in accordance with any agreement entered into
under subsection (1), the appropriate authority of a province has refunded to an employee the whole amount of the excess referred to in subsection 8(2) with respect to that employee, the whole of that amount is deemed to be an overpayment made by the employee on account of the employee’s contributions for that year under the provincial pension plan referred to in that subsection. Provision for making of financial adjustments (3) Any agreement entered into under subsection (1)
may provide for the making of any financial adjustments required to be made by reason of any payments made to employees in accordance with that agreement and for the crediting or charging of the amount of those adjustments to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be. R.S., c. 30 (2nd Supp.), s. 13(1)
20 (1) Subparagraph 44(1)(b)(i) of the Act is replaced by the following: (i) has made base contributions for not less than
the minimum qualifying period, (2) Paragraph 44(1)(c) of the Act is replaced by the following: (c) a death benefit shall be paid to the estate or succession of a deceased contributor who has made base contributions for not less than the minimum qualifying period; 2000, c. 12, s. 45(1)
(3) The portion of paragraph 44(1)(d) of the Act
before subparagraph (i) is replaced by the following: (d) subject to subsection (1.1), a survivor’s pension shall be paid to the survivor of a deceased contributor who has made base contributions for not less than the minimum qualifying period, if the survivor
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R.S., c. 30 (2nd Supp.), s. 13(3)
(4) Subparagraph 44(1)(e)(i) of the Act is replaced by the following: (i) has made base contributions for not less than the minimum qualifying period, (5) Paragraph 44(1)(f) of the Act is replaced by the following: (f) an orphan’s benefit shall be paid to each orphan of a deceased contributor who has made base contributions for not less than the minimum qualifying period; and 2012, c. 31, s. 195(1)
(6) The portion of paragraph 44(2)(a) of the Act before subparagraph (i) is replaced by the following: (a) a contributor is deemed to have made base contributions for not less than the minimum qualifying period only if the contributor has made base contributions during the contributor’s contributory period on earnings that are not less than the contributor’s basic exemption, calculated without regard to subsection 20(2), 1997, c. 40, s. 69(4)
(7) Subparagraph 44(2)(b)(iv) of the Act is replaced by the following: (iv) in relation to any benefits payable under this Act for any month after December, 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings are less than the basic exemption of the contributor for the year, calculated without regard to subsection 20(2).
2009, c. 31, s. 32(2)
(8) Subsection 44(2.1) of the Act is replaced by the
following: Proration — late applications for disability pensions (2.1) For the purpose of determining the minimum qualifying period of a contributor referred to in subparagraph (1)(b)(ii), the basic exemption for the year in which they would have been considered to have become disabled, and in which the base unadjusted pensionable earnings are less than the relevant Year’s Basic Exemption for that year, is an amount equal to that proportion of the amount of that Year’s Basic Exemption that the number of months that would not have been excluded from the contributory period by reason of disability is of 12.
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2012, c. 31, s. 195(2)
(9) The portion of subsection 44(2.2) of the Act before paragraph (a) is replaced by the following:
Family allowance — late applications for disability pensions (2.2) A contributor referred to in subparagraph (1)(b)(ii) is deemed to have made base contributions for not less than the minimum qualifying period for the purpose of subparagraph (1)(b)(i) if 2012, c. 31, s. 195(2)
(10) Subparagraph 44(2.2)(b)(ii) of the Act is replaced by the following: (ii) their base unadjusted pensionable earnings were less than their basic exemption, calculated without regard to subsection 20(2); and
1991, c. 44, s. 4; 2012, c. 31, s. 195(3)
(11) The portion of subsection 44(3) of the Act before paragraph (b) is replaced by the following: Calculation for other supplementary benefits (3) For the purposes of paragraphs (1)(c), (d) and (f), a contributor is deemed to have made base contributions for not less than the minimum qualifying period only if the contributor has made base contributions during their contributory period (a) for at least one third of the total number of years included either wholly or partly within their contributory period, excluding from the calculation of that contributory period any month in a year after the year in which the contributor reaches 65 years of age and for which the contributor’s base unadjusted pensionable earnings were equal to or less than the contributor’s basic exemption for that year, but in no case for less than three years; or R.S., c. 30 (2nd Supp.), s. 15
21 (1) Subsection 46(1) of the Act is replaced by
the following: Amount of retirement pension 46 (1) Subject to this section, a retirement pension payable to a contributor is a basic monthly amount equal to the aggregate of
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(a) 25% of their average monthly pensionable earnings, (b) 8.33% of their first additional monthly pensionable
earnings, and (c) 33.33% of their second additional monthly pensionable earnings.
R.S., c. 30 (2nd Supp.), s. 15
(2) The portion of subsection 46(2) of the Act before paragraph (b) is replaced by the following: Special case (2) Subject to this section, the portion referred to in
paragraph (1)(a) of the basic monthly amount of a retirement pension payable to a former disability pension recipient in respect of whom a division under section 55 or 55.1 is approved either before or after the commencement of the retirement pension, if the division reduces the retirement pension otherwise payable, is calculated by dividing (a) the aggregate of (i) the portion of the basic monthly amount of the retirement pension calculated in accordance with paragraph (1)(a) that would be payable to the contributor had their base unadjusted pensionable earnings not been subject to the division, multiplied by the number of months that have been excluded from the contributor’s contributory period by reason of disability, and (ii) the portion of the basic monthly amount of the retirement pension calculated in accordance with paragraph (1)(a) that would be payable following the division, multiplied by the number of months in the contributor’s contributory period calculated in accordance with section 49
by 22 The Act is amended by adding the following after section 48:
First additional monthly pensionable earnings 48.1 The first additional monthly pensionable earnings of a contributor are an amount calculated by (a) in the case where their first additional contributory period is less than or equal to 480 months, dividing 2015-2016
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their total first additional pensionable earnings by 480; or (b) in the case where their first additional contributory period exceeds 480 months, dividing the aggregate of their 480 highest first additional pensionable earnings for a month by 480.
Second additional monthly pensionable earnings 48.2 The second additional monthly pensionable earnings of a contributor are an amount calculated by (a) in the case where their second additional contributory period is less than or equal to 480 months, dividing their total second additional pensionable earnings by 480; or (b) in the case where their second additional contributory period exceeds 480 months, dividing the aggregate of their 480 highest second additional pensionable earnings for a month by 480.
R.S., c. 30 (2nd Supp.), s. 17
23 Paragraph 49(d) of the Act is replaced by the following: (d) in relation to any benefits payable under this Act
for any month after December, 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings were equal to or less than the contributor’s basic exemption for the year. 24 The Act is amended by adding the following after section 49:
First additional contributory period 49.1 The first additional contributory period of a contributor is the period commencing January 1, 2019 or when they reach 18 years of age, whichever is the later, and ending with the earliest of (a) the month preceding the month in which they reach 70 years of age,
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(b) the month in which they die, and (c) the month preceding the month in which the retirement pension commences.
Second additional contributory period 49.2 The second additional contributory period of a contributor is the period commencing January 1, 2024 or when they reach 18 years of age, whichever is the later, and ending with the earliest of (a) the month preceding the month in which they
reach 70 years of age, (b) the month in which they die, and (c) the month preceding the month in which the retirement pension commences.
25 The Act is amended by adding the following after section 50:
Total first additional pensionable earnings 50.1 The total first additional pensionable earnings of a
contributor are the total for all months in their first additional contributory period of their first additional pensionable earnings for each month calculated as provided in section 51. Total second additional pensionable earnings 50.2 The total second additional pensionable earnings
of a contributor are the total for all months in their second additional contributory period of their second additional pensionable earnings for each month calculated as provided in section 51.
1997, c. 40, s. 71
26 (1) The portion of subsection 51(1) of the Act
before the formula is replaced by the following: Pensionable earnings, or first or second additional pensionable earnings, for month 51 (1) The pensionable earnings, first additional pensionable earnings or second additional pensionable earnings, as the case may be, of a contributor for a month (in
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this subsection referred to as the “particular month”) are an amount determined by the formula 1997, c. 40, s. 71
(2) The description of A in subsection 51(1) of the
Act is replaced by the following: A
is (a) in the case of pensionable earnings, earnings
for which the contributor is deemed by section 52 to have made a base contribution for the particular month; (b) in the case of first additional pensionable
earnings, earnings for which the contributor is deemed by section 52.1 to have made a first additional contribution for the particular month; or (c) in the case of second additional pensionable
earnings, earnings for which the contributor is deemed by section 52.2 to have made a second additional contribution for the particular month; and (3) Section 51 of the Act is amended by adding the
following after subsection (1): First additional pensionable earnings — 2019 to 2022 (1.1) Despite subsection (1), the first additional pensionable earnings of a contributor for a month are an amount calculated as provided in subsection (1) multiplied (a) for 2019, by 0.15; (b) for 2020, by 0.3; (c) for 2021, by 0.5; and (d) for 2022, by 0.75.
1997, c. 40, s. 71
(4) The portion of subsection 51(2) of the Act before the formula is replaced by the following: Exception (2) For the purposes of subsection (1), in the case of pensionable earnings, if the year referred to in the description of C is 1987 or earlier, the Maximum Pensionable Earnings Average for the year is calculated as if the Year’s Maximum Pensionable Earnings for a particular year before 1986 were calculated as the greatest multiple of $100 that is equal to or less than an amount calculated by
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multiplying the Year’s Maximum Pensionable Earnings for 1986, which are $25,800, by the ratio
1997, c. 40, s. 71
(5) Subsection 51(3) of the Act is replaced by the
following: Pension Index before 1974 (3) For the purposes of subsection (1), in the case of pensionable earnings, if the beginning of a period that is excluded from the contributor’s contributory period by reason of disability is in a year before 1974, in calculating the Pension Index for the year in which that period begins, paragraph 43.1(2)(a) of the Canada Pension Plan, R.S.C. 1970, c. C-5, as amended by section 24 of chapter 4 of the Statutes of Canada, 1974-75-76, is to be read without reference to the words “or 1.02 times the Pension Index for the preceding year, whichever is the lesser”.
R.S., c. 30 (2nd Supp.), s. 19
27 Section 52 of the Act is replaced by the following:
Earnings for which base contribution deemed to have been made for month 52 (1) For the purpose of calculating the pensionable
earnings of a contributor for a month in any year for which they have made a base contribution, the base contribution is deemed to have been made for all months in the year, and the earnings for which the contributor is deemed to have made that contribution for each month in the year are an amount calculated by dividing their base unadjusted pensionable earnings for the year by 12, except that (a) for a year in which the contributor reaches 18 years of age or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the base contribution is deemed to have been made for earnings for the months in the year after they reached that age or after the pension ceased to be payable, as the case may be, and (b) for a year in which the contributor reaches 70 years of age or dies, in which a retirement pension becomes payable to them under this Act or under a provincial pension plan or in which any month is excluded from their contributory period under this Act or under a provincial pension plan by reason of disability, the base contribution is deemed to have been made for earnings for the months in the year before the contributor reached 70 years of age or died, before
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the retirement pension became payable or that were not so excluded, as the case may be. If paragraph (a) or (b) applies, the earnings for which the contributor is deemed to have made a base contribution for each such month are an amount calculated by dividing the contributor’s base unadjusted pensionable earnings for that year by the number of those months.
If no base contribution made (2) For the purpose of calculating the pensionable earnings of a contributor for a month in any year for which the contributor made no base contribution, the amount of the earnings for which a base contribution is deemed to have been made for any month in the year is deemed to be zero. When base contribution deemed to have been made (3) For the purposes of this Part, (a) a contributor is deemed to have made a base contribution for any year for which their base unadjusted pensionable earnings exceed their basic exemption for the year, and is deemed to have made no base contribution for any year for which their base unadjusted pensionable earnings do not exceed their basic exemption for the year; and (b) a contributor is deemed to have made a base contribution for earnings for any month for which a base contribution is deemed by subsection (1) to have been made by them. Earnings for which first additional contribution deemed for month 52.1 (1) For the purpose of calculating the first additional pensionable earnings of a contributor for a month in any year for which they have made a first additional contribution, that contribution is deemed to have been made for all months in the year, and the earnings for which the contributor is deemed to have made that contribution for each month in the year are an amount calculated by dividing their first additional unadjusted pensionable earnings for the year by 12, except that (a) for a year in which the contributor reaches 18 years of age, the first additional contribution is deemed to have been made for earnings for the months in the year after they reached that age; and
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(b) for a year in which the contributor reaches 70
years of age or dies or in which a retirement pension becomes payable to them under this Act, the first additional contribution is deemed to have been made for earnings for the months in the year before they reached 70 years of age or died or before the retirement pension became payable, as the case may be. If paragraph (a) or (b) applies, the earnings for which the contributor is deemed to have made a first additional contribution for each such month are an amount calculated by dividing their first additional unadjusted pensionable earnings for that year by the number of those months.
If no first additional contribution made (2) For the purpose of calculating the first additional pensionable earnings of a contributor for a month in any year for which the contributor made no first additional contribution, the amount of the earnings for which that contribution is deemed to have been made for any month in the year is deemed to be zero.
When first additional contribution deemed to have been made (3) For the purposes of this Part, (a) a contributor is deemed to have made a first additional contribution for any year for which their first additional unadjusted pensionable earnings exceed their basic exemption for the year, and is deemed to have made no first additional contribution for any year for which their first additional unadjusted pensionable earnings do not exceed their basic exemption for the year; and (b) a contributor is deemed to have made a first additional contribution for earnings for any month for which a first additional contribution is deemed by subsection (1) to have been made by them.
Earnings for which second additional contribution deemed for month 52.2 (1) For the purpose of calculating the second additional pensionable earnings of a contributor for a month in any year for which they have made a second additional contribution, that contribution is deemed to have been made for all months in the year, and the earnings for
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which the contributor is deemed to have made that contribution for each month in the year are an amount calculated by dividing their second additional unadjusted pensionable earnings for the year by 12, except that (a) for a year in which the contributor reaches 18
years of age, the second additional contribution is deemed to have been made for earnings for the months in the year after they reached that age; and (b) for a year in which the contributor reaches 70
years of age or dies or in which a retirement pension becomes payable to them under this Act, the second additional contribution is deemed to have been made for earnings for the months in the year before they reached 70 years of age or died or before the retirement pension became payable, as the case may be. If paragraph (a) or (b) applies, the earnings for which the contributor is deemed to have made a second additional contribution for each such month are an amount calculated by dividing their second additional unadjusted pensionable earnings for that year by the number of those months.
If no second additional contribution made (2) For the purpose of calculating the second additional
pensionable earnings of a contributor for a month in any year for which the contributor made no second additional contribution, the amount of the earnings for which that contribution is deemed to have been made for any month in the year is deemed to be zero. When second additional contribution deemed to have been made (3) For the purposes of this Part, a contributor is deemed
to have made a second additional contribution for earnings for any month for which a second additional contribution is deemed by subsection (1) to have been made by them. 2009, c. 31, s. 35
28 (1) The portion of subsection 53(1) of the Act
before paragraph (a) is replaced by the following:
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Base unadjusted pensionable earnings for a year 53 (1) Subject to section 54, the base unadjusted pensionable earnings of a contributor for a year are an amount equal to R.S., c. 30 (2nd Supp.), s. 20(1)
(2) Subparagraph 53(1)(b)(i) of the Act is replaced by the following: (i) the contributor’s earnings on which a base contribution has been made for the year under this Act, calculated as the aggregate of (A) the contributor’s salary and wages on which a base contribution has been made for the year, and (B) the amount of any base contribution required to be made by the contributor for the year in respect of the contributor’s self-employed earnings divided by the contribution rate for self-employed persons for the year, (3) The portion of subsection 53(1) of the Act after paragraph (c) is replaced by the following:
whichever is the least, except that if the amount calculated as provided in paragraph (a) is equal to or less than the amount of the contributor’s basic exemption for the year, the contributor’s base unadjusted pensionable earnings for that year are deemed to be zero. R.S., c. 30 (2nd Supp.), s. 21
29 Section 54 of the Act is replaced by the following:
First additional unadjusted pensionable earnings for a year 53.1 (1) Subject to section 54.1, for 2019 and each subsequent year, the first additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of (a) the aggregate of (i) their contributory salary and wages for the year,
and (ii) their contributory self-employed earnings for the year in the case of an individual described in section 10, (b) the aggregate of
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(i) their earnings on which a first additional contribution has been made for the year calculated as the aggregate of (A) their salary and wages on which a first additional contribution has been made for the year, and (B) the amount of any first additional contribution required to be made by the contributor for the year in respect of the contributor’s selfemployed earnings divided by the first additional contribution rate for self-employed persons for the year, and (ii) their basic exemption for the year, and (c) their maximum pensionable earnings for the year.
However, if the amount calculated as provided in paragraph (a) is equal to or less than the amount of their basic exemption for the year, their first additional unadjusted pensionable earnings for that year are deemed to be zero. Year in which retirement pension becomes payable (2) For the purposes of subsection (1), for the year in which a retirement pension becomes payable under this Act, (a) the contributor’s basic exemption is equal to that proportion of the amount of the Year’s Basic Exemption that the number of months in the year that are before the retirement pension becomes payable is of 12; and (b) the contributor’s maximum pensionable earnings
is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year that are before the retirement pension becomes payable is of 12. Second additional unadjusted pensionable earnings for year 53.2 (1) Subject to section 54.2, for 2024 and each subsequent year, the second additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of (a) the aggregate of (i) the amount by which their contributory salary and wages for the year — not exceeding the
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contributor’s additional maximum pensionable earnings — exceeds the contributor’s maximum pensionable earnings, (ii) in the case of an individual described in section
10, the amount by which their contributory self-employed earnings for the year — not exceeding the contributor’s additional maximum pensionable earnings — exceeds the contributor’s maximum pensionable earnings, (b) their earnings on which a second additional contribution has been made for the year calculated as the aggregate of (i) their salary and wages on which a second additional contribution has been made for the year, and (ii) the amount of any second additional contribution required to be made by the contributor for the year in respect of the contributor’s self-employed earnings divided by the second additional contribution rate for self-employed persons for the year, and (c) the difference between the contributor’s additional
maximum pensionable earnings and the contributor’s maximum pensionable earnings.
Year in which retirement pension becomes payable (2) For the purposes of subsection (1), for the year in which a retirement pension becomes payable under this Act, (a) the contributor’s maximum pensionable earnings
is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year that are before the retirement pension becomes payable is of 12; and (b) the contributor’s additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year that are before the retirement pension becomes payable is of 12.
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Base unadjusted pensionable earnings for years of division 54 The amount of the base unadjusted pensionable earnings of a contributor for a year determined under section 53 is to be adjusted for each year in which there is a division of unadjusted pensionable earnings under section 55 or 55.1 and under a provincial pension plan.
First additional unadjusted pensionable earnings for years of division 54.1 The amount of the first additional unadjusted pensionable earnings of a contributor for a year determined under section 53.1 is to be adjusted for each year in which there is a division of those earnings under section 55.1.
Second additional unadjusted pensionable earnings for years of division 54.2 The amount of the second additional unadjusted
pensionable earnings of a contributor for a year determined under section 53.2 is to be adjusted for each year in which there is a division of those earnings under section 55.1. R.S., c. 30 (2nd Supp.), s. 23; 2000, c. 12, ss. 48(2) and (3)
30 (1) Subsections 55.2(5) to (7) of the Act are replaced by the following:
Division of base unadjusted pensionable earnings (5) If there is a division under section 55.1, the base unadjusted pensionable earnings for each person subject to the division for the period of cohabitation attributable to base contributions made under this Act, determined in the same manner as the total pensionable earnings of a contributor attributable to base contributions made under this Act are determined in section 78, are to be added and then divided equally, and the base unadjusted pensionable earnings so divided are to be attributed to each person. Division of first additional unadjusted pensionable earnings (5.1) If there is a division of first additional unadjusted pensionable earnings under section 55.1, those earnings for each person subject to the division for the period of cohabitation are to be added and then divided equally, and the first additional unadjusted pensionable earnings so divided are to be attributed to each person.
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Division of second additional unadjusted pensionable earnings (5.2) If there is a division of second additional unadjusted pensionable earnings under section 55.1, those earnings for each person subject to the division for the period of cohabitation are to be added and then divided equally, and the second additional unadjusted pensionable earnings so divided are to be attributed to each person.
Effect of division of base unadjusted pensionable earnings (6) If there is a division of base unadjusted pensionable earnings under section 55.1 and under a provincial pension plan, for the purposes of benefit calculation and payment under this Act, the total unadjusted pensionable earnings of a contributor for a year of division are the aggregate of their base unadjusted pensionable earnings attributed under subsection (5) and their unadjusted pensionable earnings attributed under a provincial pension plan.
Provincial pension plans (7) No division of base unadjusted pensionable earnings under section 55.1 is to be made for any month during which the persons subject to the division cohabited and for which either of them contributed to a provincial pension plan (and, for the purposes of this subsection, months during which the persons cohabited are to be determined in the prescribed manner), unless the unadjusted pensionable earnings attributed to the persons under the provincial pension plan are divided for that month in a manner substantially similar to that described in this section and section 55.1.
2000, c. 12, s. 48(3)
(2) The portion of subsection 55.2(8) of the Act before paragraph (b) is replaced by the following:
No division (8) No division of base unadjusted pensionable earnings under section 55.1 for a period of cohabitation of the persons subject to the division is to be made (a) for a year in which the total base unadjusted pensionable earnings of the persons do not exceed twice the Year’s Basic Exemption;
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(3) Section 55.2 of the Act is amended by adding
the following after subsection (8): No division of first additional unadjusted pensionable earnings (8.1) No division of first additional unadjusted pensionable earnings under section 55.1 for a period of cohabitation of the persons subject to the division is to be made (a) for a year in which the total first additional unadjusted pensionable earnings of the persons do not exceed twice the Year’s Basic Exemption; (b) for the period before which one of the persons
reached 18 years of age or after which one of the persons reached 70 years of age; and (c) for the period in which one of the persons was a
beneficiary of a retirement pension under this Act.
No division of second additional unadjusted pensionable earnings (8.2) No division of second additional unadjusted pensionable earnings under section 55.1 for a period of cohabitation of the persons subject to the division is to be made (a) for the period before which one of the persons
reached 18 years of age or after which one of the persons reached 70 years of age; and (b) for the period in which one of the persons was a beneficiary of a retirement pension under this Act.
R.S., c. 30 (2nd Supp.), s. 24(1)
31 (1) Paragraph 56(1)(b) of the Act is replaced by the following: (b) 75% of the amount of the contributor’s retirement pension, which amount is calculated as the aggregate of (i) the amount calculated as provided in subsection
(3),
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(ii) the amount calculated as provided in subsection (3.1), and (iii) the amount calculated as provided in subsection (3.2). R.S., c. 30 (2nd Supp.), s. 24(1)
(2) Subsection 56(3) of the Act is replaced by the
following: Calculation for purpose of subparagraph (1)(b)(i) (3) The amount of the portion of the contributor’s retirement pension that is to be used for the purpose of subparagraph (1)(b)(i) is equal to 25% of their average monthly pensionable earnings calculated as provided in subsections (4) and (5). Calculation for purpose of subparagraph (1)(b)(ii) (3.1) The amount of the portion of the contributor’s retirement pension that is to be used for the purpose of subparagraph (1)(b)(ii) is equal to 8.33% of their first additional monthly pensionable earnings calculated as provided in subsection (4.01). Calculation for purpose of subparagraph (1)(b)(iii) (3.2) The amount of the portion of the contributor’s retirement pension that is to be used for the purpose of subparagraph (1)(b)(iii) is equal to 33.33% of the contributor’s second additional monthly pensionable earnings calculated as provided in subsection (4.02). (3) Section 56 of the Act is amended by adding the
following after subsection (4): First additional monthly pensionable earnings (4.01) For the purpose of subsection (3.1), a contributor’s first additional monthly pensionable earnings are an amount calculated by (a) in the case where their first additional contributory period is less than or equal to 480 months, dividing their total first additional pensionable earnings by 480; or (b) in the case where their first additional contributory period exceeds 480 months, dividing the aggregate of their 480 highest first additional pensionable earnings for a month by 480.
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Second additional monthly pensionable earnings (4.02) For the purpose of subsection (3.2), a contributor’s second additional monthly pensionable earnings are an amount calculated by (a) in the case where their second additional contributory period is less than or equal to 480 months, dividing their total second additional pensionable earnings by 480; or (b) in the case where their second additional contributory period exceeds 480 months, dividing the aggregate of their 480 highest second additional pensionable earnings for a month by 480.
R.S., c. 30 (2nd Supp.), s. 24(1)
(4) Paragraph 56(5)(d) of the Act is replaced by the following: (d) in relation to any benefits payable under this Act
for any month after December, 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings were equal to or less than the contributor’s basic exemption for the year.
1991, c. 44, s. 10
(5) The portion of subsection 56(6) of the Act before paragraph (a) is replaced by the following: If division of unadjusted pensionable earnings occurs (6) The amount of the portion of the contributor’s retirement pension that is to be used for the purpose of subparagraph (1)(b)(i), in the case of a contributor in respect of whom a division of unadjusted pensionable earnings takes place either before or after the commencement of the disability pension, if the division reduces the disability pension otherwise payable, is to be calculated by dividing R.S., c. 30 (2nd Supp.), s. 24(1)
(6) The portion of subparagraph 56(6)(a)(i) of the
Act before clause (A) is replaced by the following: (i) the amount of the portion of the contributor’s
retirement pension, which amount is calculated in
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accordance with subsections (3), (4), (4.1) and (5) before the division, multiplied by the aggregate of R.S., c. 30 (2nd Supp.), s. 24(1)
(7) Subparagraph 56(6)(a)(ii) of the Act is replaced by the following: (ii) the amount of the portion of the contributor’s
retirement pension, which amount is calculated in accordance with subsections (3), (4), (4.1) and (5) following the division, multiplied by the number of months in the contributor’s contributory period calculated in accordance with subsection (5) 32 (1) Subparagraph 58(1)(a)(ii) of the Act is replaced by the following: (ii) 37.5% of the amount of the contributor’s retirement pension, which amount is calculated as the aggregate of (A) the amount calculated as provided in subsection (3), (B) the amount calculated as provided in subsection (3.1), and (C) the amount calculated as provided in subsection (3.4), R.S., c. 30 (2nd Supp.), s. 26(2); 2000, c. 12, par. 64(b)
(2) Paragraph 58(1)(b) of the Act is replaced by the following: (b) in the case of a survivor who has reached 65 years
of age and to whom no retirement pension is payable under this Act or a provincial pension plan, a basic monthly amount equal to 60% of the amount of the contributor’s retirement pension, which amount is calculated as the aggregate of (i) the amount calculated as provided in subsection
(3), (ii) the amount calculated as provided in subsection (3.1), and (iii) the amount calculated as provided in subsection (3.4).
1997, c. 40, s. 76(1); 2000, c. 12, par. 64(c)
(3) Subparagraphs 58(2)(a)(i) and (ii) of the Act are replaced by the following: (i) the aggregate of
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(A) a flat rate benefit, calculated as provided in
subsection (1.1), and (B) the lesser of (I) the amount determined by the formula C–D
where C
is 37.5% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3), and
D
is the lesser of (1) 40% of C, and (2) 40% of the amount of the portion
of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(a), without regard to subsections 46(3) to (6), and adjusted in accordance with subsection 45(2), and (II) an amount that, when added to the
amount of the portion of the survivor’s retirement pension that is calculated as provided in paragraph 46(1)(a), without regard to subsections 46(3) to (6), and adjusted in accordance with subsection 45(2), is equal to the amount of a benefit of 25% of 1/12 of the survivor’s Maximum Pensionable Earnings Average for the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable, (ii) the amount determined by the formula C–D
where C
is 37.5% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3.1), and
D
is the lesser of (1) 40% of C, and
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(2) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(b), without regard to subsections 46(3.1) to (6), and adjusted in accordance with subsection 45(2), and (iii) the amount determined by the formula C–D
where C
is 37.5% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3.4), and
D
is the lesser of (1) 40% of C, and (2) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(c), without regard to subsections 46(3.1) to (6) and adjusted in accordance with subsection 45(2);
1997, c. 40, s. 76(1); 2000, c. 12, par. 64(c)
(4) Paragraphs 58(2)(c) and (d) of the Act are replaced by the following: (c) in the case of a survivor who has reached 65 years
of age and who was born after December 31, 1932 and whose retirement pension commences to be payable after December 31, 1997, the aggregate of (i) the lesser of (A) the amount determined by the formula A–B
where A
is 60% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3), and
B
is the lesser of (I) 40% of A, and (II) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(a), without regard to subsections 46(3) to (6), and adjusted in accordance with subsection 45(2), and
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(B) an amount that, when added to the amount of the portion of the survivor’s retirement pension that is calculated as provided in paragraph 46(1)(a), without regard to subsections 46(3) to (6), and adjusted in accordance with subsection 45(2), is equal to the amount of a benefit of 25% of 1/12 of the survivor’s Maximum Pensionable Earnings Average for the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable, (ii) the amount determined by the formula A–B
where A
is 60% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3.1), and
B
is the lesser of (I) 40% of A, and (II) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(b), without regard to subsections 46(3.1) to (6), and adjusted in accordance with subsection 45(2), and
(iii) the amount determined by the formula A–B
where A
is 60% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3.4), and
B
is the lesser of (I) 40% of A, and (II) 40% of the amount of the portion of the survivor’s retirement pension, which amount is calculated as provided in paragraph 46(1)(c), without regard to subsections 46(3.1) to (6), and adjusted in accordance with subsection 45(2);
or
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(d) in any other case, the aggregate of (i) the lesser of (A) 60% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3), and (B) an amount that, when added to the amount
of the portion of the survivor’s retirement pension that is calculated as provided in paragraph 46(1)(a), without regard to subsections 46(3) to (6), and adjusted in accordance with subsection 45(2), is equal to the amount of a benefit of 25% of 1/12 of the average of the Year’s Maximum Pensionable Earnings for the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable, and for each of the two preceding years, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s retirement pension commenced to be payable, (ii) 60% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3.1), and (iii) 60% of the amount of the portion of the contributor’s retirement pension, which amount is calculated as provided in subsection (3.4). 1991, c. 44, s. 12(3)
(5) The portion of subsection 58(3) of the Act before paragraph (a) is replaced by the following: Calculation of portion of contributor’s retirement pension (3) The amount of the portion of the contributor’s retirement pension that is to be used for the purposes of subsections (1) and (2) is an amount calculated as provided in paragraph 57(2)(a), (b) or (c), multiplied, for the purpose of calculating the monthly amount of the survivor’s pension for months commencing with the month in which (6) Section 58 of the Act is amended by adding the
following after subsection (3):
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Calculation of portion of contributor’s retirement pension (3.1) The amount of the portion of the contributor’s retirement pension that is to be used for the purposes of subsections (1) and (2) is an amount calculated as provided in subsection (3.2), multiplied, for the purpose of calculating the monthly amount of the survivor’s pension for months commencing with the month in which one of the events described in paragraphs 3(a) to (e) has occurred, by the ratio that the Pension Index for the year that includes that month bears to the Pension Index for the year in which the contributor died. Calculation for purpose of subsection (3.1) (3.2) The amount to be calculated for the purpose of
subsection (3.1) is equal to (a) if a retirement pension was not payable for the
month in which the contributor died, an amount equal to 8.33% of their first additional monthly pensionable earnings, or (b) if a retirement pension was payable for the month
in which the contributor died, an amount equal to the product obtained by multiplying (i) an amount equal to 8.33% of their first additional monthly pensionable earnings,
by (ii) the ratio that the Pension Index for the year that includes that month bears to the Pension Index for the year in which the retirement pension first became payable.
Calculation of first additional monthly pensionable earnings (3.3) For the purpose of subsection (3.2), the first additional monthly pensionable earnings of a contributor are an amount calculated as provided in section 48.1, and (a) in the case of a contributor to whom a retirement pension was payable for the month in which they died, section 51 applies; or (b) in the case of a contributor to whom no retirement pension was payable for the month in which they died, section 51 applies but the reference in that section to the year in which a benefit becomes payable to the contributor is to be read as a reference to the year in which the contributor died.
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Calculation of portion of contributor’s retirement pension (3.4) The amount of the portion of the contributor’s retirement pension that is to be used for the purposes of subsections (1) and (2) is an amount calculated as provided in subsection (3.5), multiplied, for the purpose of calculating the monthly amount of the survivor’s pension for months commencing with the month in which one of the events described in paragraphs 3(a) to (e) has occurred, by the ratio that the Pension Index for the year that includes that month bears to the Pension Index for the year in which the contributor died. Calculation for purpose of subsection (3.4) (3.5) The amount that is to be calculated for the purpose of subsection (3.4) is equal to (a) if a retirement pension was not payable for the
month in which the contributor died, an amount equal to 33.33% of their second additional monthly pensionable earnings, or (b) if a retirement pension was payable for the month
in which the contributor died, an amount equal to the product obtained by multiplying (i) an amount equal to 33.33% of their second additional monthly pensionable earnings, by (ii) the ratio that the Pension Index for the year
that includes that month bears to the Pension Index for the year in which the retirement pension first became payable.
Calculation of second additional monthly pensionable earnings (3.6) For the purpose of subsection (3.5), the second additional monthly pensionable earnings of a contributor are an amount calculated as provided in section 48.2, and (a) in the case of a contributor to whom a retirement pension was payable for the month in which they died, section 51 applies; or (b) in the case of a contributor to whom no retirement pension was payable for the month in which they died, section 51 applies but the reference in that section to the year in which a benefit becomes payable to the contributor is to be read as a reference to the year in which the contributor died.
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1997, c. 40, s. 76(2); 2000, c. 12, par. 64(d)
(7) Paragraphs 58(6)(a) and (b) of the Act are replaced by the following: (a) the aggregate of (i) the greater of (A) the flat rate benefit payable under subparagraph (1)(a)(i), and (B) the flat rate benefit payable under paragraph 56(1)(a), and (ii) the lesser of (A) the aggregate of (I) the greater of 1 the amount that would have been
payable under subparagraph (1)(a)(ii) if the amounts referred to in clauses (1)(a)(ii)(B) and (C) had not been included in the calculation made under that subparagraph, and 2 the amount that would have been payable under paragraph 56(1)(b) if the amounts referred to in subparagraphs 56(1)(b)(ii) and (iii) had not been included in the calculation made under that paragraph, and (II) 60% of the lesser of the amount described in sub-subclause (I)(1) and the amount described in sub-subclause (I)(2), and (B) 75% of the amount of a benefit of 25% of
1/12 of the survivor’s Maximum Pensionable Earnings Average for the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s disability pension commenced to be payable, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the survivor first became qualified to receive the survivor’s pension and the year in which the survivor’s disability pension commenced to be payable, (b) the aggregate of (i) the greater of
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(A) the amount that would have been payable under subparagraph (1)(a)(ii) if the amounts referred to in clauses (1)(a)(ii)(A) and (C) had not been included in the calculation made under that subparagraph, and (B) the amount that would have been payable under paragraph 56(1)(b) if the amounts referred to in subparagraphs 56(1)(b)(i) and (iii) had not been included in the calculation made under that paragraph, and (ii) 60% of the lesser of the amount described in subclause (A) and the amount described in subclause (B), and (c) the aggregate of (i) the greater of (A) the amount that would have been payable under subparagraph (1)(a)(ii) if the amounts referred to in clauses (1)(a)(ii)(A) and (B) had not been included in the calculation made under that subparagraph, and (B) the amount that would have been payable under paragraph 56(1)(b) if the amounts referred to in subparagraphs 56(1)(b)(i) and (ii) had not been included in the calculation made under that paragraph, and (ii) 60% of the lesser of the amount described in subclause (A) and the amount described in subclause (B). (8) Subsection 58(8) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) 37.5% of the amount of the contributor’s retirement pension, which amount is calculated as the aggregate of (i) the amount calculated as provided in subsection
(3.1), and (ii) the amount calculated as provided in subsection (3.4). 2009, c. 31, s. 36
33 (1) Subsection 59.1(1) of the Act is replaced by
the following:
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Amount of post-retirement benefit 59.1 (1) A post-retirement benefit payable to a contributor is a basic monthly amount that is equal to the aggregate of the amounts calculated as provided in subsections (1.1), (3) and (5). Calculation of portion of post-retirement benefit (1.1) Subject to subsections (2) and (7), the amount that
is to be used for the purpose of subsection (1) is determined by the formula [(A × F/B) × C × D × E]/12
where A
is the amount determined under subsection 53(1) for the year before the year in which the post-retirement benefit commences to be payable;
B
is the Year’s Maximum Pensionable Earnings for the year before the year in which the post-retirement benefit commences to be payable;
C
is 0.00625;
D
is the Maximum Pensionable Earnings Average for the year in which the post-retirement benefit commences to be payable;
E
is the adjustment factor referred to in subsection 46(3) or (3.1), as the case may be, based on the age of the contributor on January 1 of the year in which the post-retirement benefit commences to be payable; and
F
is the amount determined by the formula G/H
where G
is the amount of the earnings referred to in subparagraph 53(1)(b)(i), and
H
is the aggregate of the earnings referred to in subparagraph 53(1)(b)(i) and those referred to in subparagraph 53(1)(b)(ii).
2009, c. 31, c. 36
(2) The portion of subsection 59.1(2) of the Act before paragraph (a) is replaced by the following:
Base unadjusted pensionable earnings for year retirement pension becomes payable (2) For the purpose of the calculation under subsection
(1.1), if the contributor’s base unadjusted pensionable earnings are earned in the year in which the contributory
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period ends under subparagraph 49(b)(iii), the amount determined for A in that subsection is the greater of 2009, c. 31, s. 36
(3) Subsection 59.1(3) of the Act is replaced by the
following: Calculation of portion of post-retirement benefit (3) Subject to subsections (4) and (7), the amount that is to be used for the purpose of subsection (1) is determined by the formula [(A/B) × C × D × E]/12
where A
is the amount determined under subsection 53.1(1) for the year before the year in which the post-retirement benefit commences to be payable, except that (a) if the post-retirement benefit commences in 2020, A is the amount for 2019, multiplied by 0.15, (b) if the post-retirement benefit commences in 2021, A is the amount for 2020, multiplied by 0.3, (c) if the post-retirement benefit commences in
2022, A is the amount for 2021, multiplied by 0.5, and (d) if the post-retirement benefit commences in
2023, A is the amount for 2022, multiplied by 0.75; B
is the Year’s Maximum Pensionable Earnings for the year before the year in which the post-retirement benefit commences to be payable;
C
is 0.00208;
D
is the Maximum Pensionable Earnings Average for the year in which the post-retirement benefit commences to be payable; and
E
is the adjustment factor referred to in subsection 46(3.1), based on the age of the contributor on January 1 of the year in which the post-retirement benefit commences to be payable.
First additional unadjusted pensionable earnings for year retirement pension becomes payable (4) For the purpose of the calculation under subsection
(3), if the contributor’s first additional unadjusted pensionable earnings are earned in the year in which the first additional contributory period ends under paragraph 49.1(c), the amount determined for A in that subsection is the greater of (a) zero, and
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(b) the amount that is calculated by subtracting the
Year’s Maximum Pensionable Earnings for that year — multiplied by the number of months in the year before the retirement pension becomes payable and divided by 12 — from the amount determined under subsection 53.1(1).
Calculation of portion of post-retirement benefit (5) Subject to subsections (6) and (7), the amount that is
to be used for the purpose of subsection (1) is determined by the formula [(A/B) × C × D × E]/12
where A
is the amount determined under section 53.2 for the year before the year in which the post-retirement benefit commences to be payable;
B
is the Year’s Maximum Pensionable Earnings for the year before the year in which the post-retirement benefit commences to be payable;
C
is 0.00833;
D
is the Maximum Pensionable Earnings Average for the year in which the post-retirement benefit commences to be payable; and
E
is the adjustment factor referred to in subsection 46(3.1), based on the age of the contributor on January 1 of the year in which the post-retirement benefit commences to be payable.
Second additional unadjusted pensionable earnings for year retirement pension becomes payable (6) For the purpose of the calculation under subsection
(5), if the contributor’s second additional unadjusted pensionable earnings are earned in the year in which the second additional contributory period ends under paragraph 49.2(c), the amount determined for A in that subsection is the greater of (a) zero, and (b) the amount that is calculated by subtracting the Year’s Additional Maximum Pensionable Earnings for that year — multiplied by the number of months in the year before the retirement pension becomes payable and divided by 12 — from the amount determined under section 53.2.
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Adjustment factor for contributors — 70 years of age or older (7) For the purposes of the calculations under subsections (1.1), (3) and (5), if the contributor is 70 years of age or older, the adjustment factor referred to in E in each of those subsections is that of a contributor who is 70 years of age. 34 (1) Subsection 65.1(8) of the Act is amended by
adding the following in alphabetical order: first additional joint contributory period means the period commencing on January 1, 2019 or with the month in which the elder of the two spouses or of the two common-law partners reaches 18 years of age, whichever is later, and ending (a) if both spouses or common-law partners are contributors, with the month in which the later of their respective first additional contributory periods ends; or (b) if only one spouse or common-law partner is a
contributor, with the later of (i) the month in which the contributor’s first additional contributory period ends, and (ii) the earlier of the month in which the non-contributor reaches 70 years of age and the month in which an application for an assignment of a retirement pension is approved; (première période cotisable conjointe supplémentaire)
second additional joint contributory period means the period commencing on January 1, 2024 or with the month in which the elder of the two spouses or of the two common-law partners reaches 18 years of age, whichever is later, and ending (a) if both spouses or common-law partners are contributors, with the month in which the later of their respective second additional contributory periods ends; or (b) if only one spouse or common-law partner is a
contributor, with the later of (i) the month in which the contributor’s second additional contributory period ends, and (ii) the earlier of the month in which the non-contributor reaches 70 years of age and the month in
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which an application for an assignment of a retirement pension is approved. (deuxième période cotisable conjointe supplémentaire)
2000, c. 12, s. 52(2)
(2) Subsection 65.1(9) of the Act is replaced by the
following: Portion of pension assignable (9) The portion of a contributor’s retirement pension to be assigned to the contributor’s spouse or common-law partner under this section is an amount equal to the aggregate of (a) an amount calculated by multiplying (i) the amount of the portion of the contributor’s retirement pension calculated as provided in paragraph 46(1)(a) and adjusted in accordance with section 45, by (ii) 50% of the ratio that the number of months in the period of cohabitation bears to the number of months in the joint contributory period, (b) an amount calculated by multiplying (i) the amount of the portion of the contributor’s retirement pension, calculated as provided in paragraph 46(1)(b) and adjusted in accordance with section 45, by (ii) 50% of the ratio that the number of months in the period of cohabitation bears to the number of months in the first additional joint contributory period, and (c) an amount calculated by multiplying (i) the amount of the portion of the contributor’s retirement pension, calculated as provided in paragraph 46(1)(c) and adjusted in accordance with section 45, by (ii) 50% of the ratio that the number of months in
the period of cohabitation bears to the number of months in the second additional joint contributory period. 35 Paragraph 77(a) of the Act is replaced by the
following:
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(a) the total pensionable earnings of the contributor
attributable to base contributions made under this Act, 2012, c. 31, s. 201(1)
36 The portion of section 78 of the Act before
paragraph (b) is replaced by the following: Total pensionable earnings attributable to base contributions made under Act 78 The total pensionable earnings of a contributor attributable to base contributions made under this Act are an amount equal to the amount that their total pensionable earnings would be if the base unadjusted pensionable earnings of the contributor for a year were that proportion of their base unadjusted pensionable earnings for the year that (a) the contributor’s earnings on which a base contribution has been made for the year under this Act, calculated as provided in subparagraph 53(1)(b)(i), are of R.S., c. 30 (2nd Supp.), s. 43
37 Section 79 of the Act is replaced by the following:
Total pensionable earnings attributable to base contributions made under Act as a result of division 79 For a year of a division as determined under section 55 or 55.1 and under a provincial pension plan, the total pensionable earnings of a contributor attributable to base contributions made under this Act are an amount equal to the amount that their total pensionable earnings would be if the base unadjusted pensionable earnings of the contributor for the year were that proportion of their base unadjusted pensionable earnings for the year that (a) their base unadjusted pensionable earnings attributed under subsection 55(4) or 55.2(5)
are of (b) their total base unadjusted pensionable earnings
for the year determined under subsection 55(5) or 55.2(6).
38 Subsection 80(3) of the Act is replaced by the
following:
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Provision for making of financial adjustments (3) Any agreement entered into under subsection (1)
may provide for the making of any financial adjustments required to be made by reason of any payments made to or in respect of a contributor in accordance with that agreement, and for the crediting or charging of the amount of those adjustments to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be. 39 (1) Paragraph 89(1)(e) of the Act is replaced by the following: (e) respecting the determination of disability subject
to this Part and the conditions on which any amount as or on account of a benefit in respect of the disability of a person shall be paid or shall continue to be paid, including the initial and subsequent periodic or other assessments of that disability and the reasonable rehabilitation measures to be undergone by that person, and providing for the payment out of the Consolidated Revenue Fund of the cost of any such assessments of disability and rehabilitation measures and for the charging of the amount of the payment to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be, as a cost of administration of this Act;
1991, c. 44, s. 23
(2) Paragraph 89(1)(j) of the Act is replaced by the following: (j) providing, in any case or class of cases not covered
by the provisions of an agreement under subsection 80(1), for the issue of cheques by the Government of Canada in the amount of any benefit payable under this Act to or in respect of a contributor and in the amount of any like benefit payable under a provincial pension plan to or in respect of the same contributor, or for the payment by other means by the Government of Canada of such an amount, if arrangements satisfactory to the Governor in Council have been made with the government of that province for the issue of cheques, or for the payment by other means, by that government on a reciprocal basis and for the making of any financial adjustments by that government required to be made by reason of those arrangements, and providing for the making of any financial adjustments by the Government of Canada required to be made by reason of those arrangements and for the crediting or charging of the amount of the adjustments to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be;
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40 Section 91 of the Act is amended by adding the
following in alphabetical order: additional Canada Pension Plan means the part of the Canada Pension Plan relating to the portions of benefits that are referred to in paragraphs 46(1)(b) and (c), subparagraphs 56(1)(b)(ii) and (iii), clauses 58(1)(a)(ii)(B) and (C), subparagraphs 58(1)(b)(ii) and (iii) and subsections 59.1(3) and (5) and all contributions in respect of those portions of benefits. (régime de pensions supplémentaire du Canada) base Canada Pension Plan means the part of the Canada Pension Plan relating to benefits and contributions under this Act, other than the portions of those benefits and contributions that are included in the additional Canada Pension Plan. (régime de pensions de base du Canada) 41 Subsection 98(3) of the Act is replaced by the
following: Application — individual with self-employed earnings (3) Every individual who is required by section 30 to file
a return of their self-employed earnings for a year, other than an individual to whom subsection (1) or (2) applies, shall on or before the first day on or before which they are required by section 33 to pay any amount as or on account of the contributions required to be made by them for that year in respect of those earnings, if they have not earlier been assigned a Social Insurance Number, apply to the Minister, in the form and manner that may be prescribed, for the assignment to them of a Social Insurance Number.
2012, c. 19, s. 306
42 Paragraph 99(2)(b) of the Act is replaced by
the following: (b) if the individual is not employed in pensionable
employment but later becomes so employed, or is required to make a contribution under this Act in respect of their self-employed earnings, within 60 days after the day on which the individual becomes so employed or after the first day on or before which they are required under section 33 to pay any amount as or on account of the contributions required to be made by them in respect of those earnings, as the case may be.
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43 Subsection 107(3) of the Act is replaced by the following:
Regulations for giving effect to agreements (3) For the purpose of giving effect to any agreement entered into under subsection (1), the Governor in Council may make any regulations respecting the manner in which this Act is to apply to any case or class of cases affected by the agreement, and for adapting this Act to any such case or class of cases, that appear to the Governor in Council to be necessary for that purpose, and any regulations so made may provide for the making of any financial adjustments required under the agreement and for the crediting or charging of the amount of any of those adjustments to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be. 44 (1) Paragraph 108(2)(a) of the Act is replaced by the following: (a) all amounts received under this Act as or on account of contributions under subsections 8(1), 9(1) and 10(1) or otherwise on account of the base Canada Pension Plan;
1995, c. 33, s. 46(1); 1997, c. 40, s. 89(1)
(2) Paragraphs 108(2)(c) to (g) of the Act are replaced by the following: (d) any amount of money received under section 107.1 on account of the base Canada Pension Plan and any proceeds from the disposition of any securities or other property received under that section on account of the base Canada Pension Plan; (e) all amounts charged for the use of resources that
are associated with the administration of this Act in relation to the base Canada Pension Plan; (f) any interest or administrative charge collected in
relation to money payable under this Act in relation to the base Canada Pension Plan; and (g) all amounts received under subsection 56(1) of the Canada Pension Plan Investment Board Act. (3) Paragraph 108(3)(a) of the Act is replaced by
the following:
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(a) all amounts payable under this Act in relation to
the base Canada Pension Plan as or on account of benefits or otherwise; (4) Paragraph 108(3)(c) of the Act is replaced by the following: (c) the costs of administration of this Act in relation to
the base Canada Pension Plan, under the authority of Parliament; 2012, c. 19, s. 234(2); 2013, c. 40, subpar. 236(1)(b)(iv)
(5) Paragraph 108(3)(e) of the Act is replaced by
the following: (e) the costs, in relation to the base Canada Pension Plan, of administering Part 5 of the Department of Employment and Social Development Act in respect of appeals respecting this Act. 2003, c. 5, s. 2
(6) Paragraph 108(4)(b) of the Act is replaced by the following: (b) the fair market value of the assets of the Investment Board less its liabilities, in relation to the base Canada Pension Plan. 2003, c. 5, s. 3
45 Subsection 108.1(2) of the Act is replaced by
the following: Payment by Investment Board (2) The Minister may, by notice, and in accordance with
any agreement entered into under section 111.1, require the Investment Board to pay into the Consolidated Revenue Fund any amount necessary to offset amounts charged or required to be charged to the Canada Pension Plan Account under subsection 108(3) and any interest charged under subsection 110(1). 46 The Act is amended by adding the following after section 108.1:
Additional Canada Pension Plan Account 108.2 (1) There is established in the accounts of Canada an account to be known as the Additional Canada Pension Plan Account.
Amounts to be credited to Account (2) There is to be paid into the Consolidated Revenue
Fund and credited to the Additional Canada Pension Plan Account
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(a) all amounts received under this Act as or on account of contributions under subsections 8(1.1) and (1.2), 9(1.1) and (1.2) and 10(1.1) and (1.2) or otherwise on account of the additional Canada Pension Plan; (b) all amounts required to be credited to the Additional Canada Pension Plan Account under any agreement entered into under subsection 39(1) or 80(1) or under any regulation made under paragraph 89(1)(j) or subsection 107(3); (c) any amount of money received under section 107.1 on account of the additional Canada Pension Plan and any proceeds from the disposition of any securities or other property received under that section on account of the additional Canada Pension Plan; (d) all amounts charged for the use of resources that are associated with the administration of this Act in relation to the additional Canada Pension Plan; (e) any interest or administrative charge collected in
relation to money payable under this Act in relation to the additional Canada Pension Plan; and (f) all amounts received under subsection 56(1.1) of
the Canada Pension Plan Investment Board Act.
Amounts to be charged to Account (3) There is to be paid out of the Consolidated Revenue Fund and charged to the Additional Canada Pension Plan Account (a) all amounts payable under this Act in relation to
the additional Canada Pension Plan as or on account of benefits or otherwise; (b) all amounts required to be charged to the Additional Canada Pension Plan Account under any agreement entered into under subsection 39(1) or 80(1) or under any regulation made under paragraph 89(1)(j) or subsection 107(3); (c) all amounts credited to the Additional Canada Pension Plan Account under paragraph (2)(d); (d) the costs of administration of this Act in relation
to the additional Canada Pension Plan, under the authority of Parliament; (e) all amounts required to be charged to the Additional Canada Pension Plan Account under section
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57.1 of the Canada Pension Plan Investment Board Act; and (f) the costs, in relation to the additional Canada Pension Plan, of administering Part 5 of the Department of Employment and Social Development Act in respect of appeals respecting this Act.
Limitation (4) No payment is to be made out of the Consolidated
Revenue Fund under this section in excess of the total of (a) the amount of the balance to the credit of the Additional Canada Pension Plan Account, and (b) the fair market value of the assets of the Investment Board less its liabilities, in relation to the additional Canada Pension Plan. Management of Account 108.3 (1) Any amounts standing to the credit of the Additional Canada Pension Plan Account that exceed the immediate obligations of that Account are to be transferred to the Investment Board, unless any agreement entered into under section 111.1 provides otherwise. The amounts are to be paid out of the Consolidated Revenue Fund and charged to the Additional Canada Pension Plan Account. Payment by Investment Board (2) The Minister may, by notice, and in accordance with
any agreement entered into under section 111.1, require the Investment Board to pay into the Consolidated Revenue Fund any amount necessary to offset amounts charged or required to be charged to the Additional Canada Pension Plan Account under subsection 108.2(3) and any interest charged under subsection 110(2). Interest (3) The Minister of Finance shall credit interest to the Additional Canada Pension Plan Account at market rates, as determined by that Minister, on any amount standing to the credit of that Account. The interest is to be paid out of the Consolidated Revenue Fund. 2003, c. 5, s. 5
47 Section 110 of the Act is replaced by the following:
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Interest — Canada Pension Plan Account 110 (1) The Minister of Finance shall charge interest to the Canada Pension Plan Account at market rates, as determined by that Minister, on any amount paid out of the Consolidated Revenue Fund under subsection 108(3) that exceeds the balance to the credit of the Canada Pension Plan Account. Interest is to be charged for the period beginning on the day on which the amount is paid out of the Consolidated Revenue Fund under subsection 108(3) and ending on the day on which the Investment Board pays that amount into the Consolidated Revenue Fund under subsection 56(1) of the Canada Pension Plan Investment Board Act.
Interest — Additional Canada Pension Plan Account (2) The Minister of Finance shall charge interest to the Additional Canada Pension Plan Account at market rates, as determined by that Minister, on any amount paid out of the Consolidated Revenue Fund under subsection 108.2(3) that exceeds the balance to the credit of the Additional Canada Pension Plan Account. Interest is to be charged for the period beginning on the day on which the amount is paid out of the Consolidated Revenue Fund under subsection 108.2(3) and ending on the day on which the Investment Board pays that amount into the Consolidated Revenue Fund under subsection 56(1.1) of the Canada Pension Plan Investment Board Act. 1997, c. 40, s. 91; 2003, c. 5, s. 8
48 Subsection 112(1) of the Act is replaced by the following:
Annual financial statements 112 (1) The Minister shall, as soon as possible after the
end of each fiscal year, prepare one set of annual financial statements for the Canada Pension Plan in respect of that year setting out (a) a statement combining the amounts credited to or
charged to the Canada Pension Plan Account, the Additional Canada Pension Plan Account and the accounts of the Investment Board during the year; (b) a schedule combining the amounts credited to or charged to the Canada Pension Plan Account and the accounts of the Investment Board in relation to the base Canada Pension Plan during the year; (c) a schedule combining the amounts credited to or charged to the Additional Canada Pension Plan Account and the accounts of the Investment Board in relation to the additional Canada Pension Plan during the year;
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(d) a statement combining the accounts of the Canada
Pension Plan Account, the Additional Canada Pension Plan Account and the Investment Board as at the end of the year; (e) a schedule combining the accounts of the Canada
Pension Plan Account and the Investment Board in relation to the base Canada Pension Plan as at the end of the year; (f) a schedule combining the accounts of the Additional Canada Pension Plan Account and the Investment Board in relation to the additional Canada Pension Plan as at the end of the year; and (g) any other accounts and information that the Minister considers appropriate to present fairly the financial transactions and the financial position of the Canada Pension Plan for the year.
1997, c. 40, s. 92
49 (1) Paragraphs 113(2)(a) and (b) of the Act are replaced by the following: (a) the total amount of all contributions credited to the Canada Pension Plan Account and the Additional Canada Pension Plan Account, to the day on which the regulation referred to in subsection (1) became effective, in respect of employment in that province or in respect of self-employed earnings of persons resident in that province, and (b) the part of the net investment return of the Investment Board and all interest credited to or accrued to the credit of the Canada Pension Plan Account and the Additional Canada Pension Plan Account, to the day on which the regulation referred to in subsection (1) became effective, that is derived from the contributions referred to in paragraph (a),
(2) Paragraph 113(2)(d) of the Act is replaced by the following: (d) the part of the costs of administration of this Act,
to the day on which the regulation referred to in subsection (1) became effective, that is equal to the proportion of those costs that the total amount of the contributions referred to in paragraph (a) is of the total amount of all contributions credited to the Canada Pension Plan Account and the Additional Canada Pension Plan Account to that day.
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1997, c. 40, s. 94(1)
50 (1) Subsection 113.1(1) of the Act is replaced by the following:
Review every three years 113.1 (1) Once every three years after 1997, the Minister of Finance and ministers of the Crown from the included provinces shall review the financial state of the Canada Pension Plan and may make recommendations as to whether benefits, contribution rates, first additional contribution rates or second additional contribution rates should be changed.
R.S., c. 30 (2nd Supp.), s. 56; 1997, c. 40, s. 94(4)
(2) Subparagraphs 113.1(4)(b)(i) to (iv) of the Act are replaced by the following: (i) the outstanding balance of the Canada Pension
Plan Account and the Additional Canada Pension Plan Account, (ii) the projected revenues into and payments out
of the Canada Pension Plan Account and the Additional Canada Pension Plan Account, (iii) the ratio of the projected assets over the projected expenditures of the base Canada Pension Plan and the additional Canada Pension Plan, and (iv) the changes, if any, to the amounts and ratios
projected at the previous review under this section attributable to changing demographic and economic circumstances or to changes to the base Canada Pension Plan or the additional Canada Pension Plan affecting payments or contributions under the Canada Pension Plan;
1997, c. 40, s. 94(5); 2007, c. 11, s. 12(1)
(3) Paragraphs 113.1(4)(c) and (d) of the Act are
replaced by the following: (c) the financing objective, for the base Canada Pension Plan, of having a contribution rate, without taking into account the changes, if any, referred to in paragraph (e) for which the contribution rate most recently calculated under subparagraph 115(1.1)(c)(ii) exceeds zero, that is no lower than the rate
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(i) that, beginning with the year 2003, is the lowest constant rate that can be maintained over the foreseeable future, and (ii) that results in the ratio of the projected assets
of the base Canada Pension Plan at the end of any given year over the projected expenditures of the base Canada Pension Plan in the following year being generally constant; (d) the financing objective, for the additional Canada Pension Plan, of having additional contribution rates, without taking into account the changes, if any, referred to in paragraph (e) for which the additional contribution rates most recently calculated under subparagraphs 115(1.1)(d)(ii) and (e)(ii) exceed zero, that are no lower than the rates (i) that, beginning with the year 2024, are the lowest constant rates that can be maintained over the foreseeable future, and (ii) that result in projected contributions and investment income that are sufficient to fully pay the projected expenditures of the additional Canada Pension Plan over the foreseeable future; and (e) that changes to the Act that increase benefits or
add new benefits must be accompanied by a permanent increase in the contribution rates under this Act to cover the extra costs of the increased or new benefits and by a temporary increase in the contribution rates under this Act for a number of years that is consistent with common actuarial practice to fully pay any unfunded liability resulting from the increased or new benefits.
R.S., c. 30 (2nd Supp.), s. 56; 1997, c. 40, s. 94(6)
(4) Subsections 113.1(5) to (7) of the Act are replaced by the following:
Recommendations made on completion of review (5) On the completion of a review required by subsection (1), the Minister of Finance may recommend to the Governor in Council that the Governor in Council make regulations under subsection (6) to amend Schedule 1 or 2 to give effect to any recommendations made under subsection (1). If the recommendations made under subsection (1) are that no changes be made to benefits, contribution rates, first additional contributions rates or second additional contribution rates, the Minister of Finance shall cause those recommendations to be published in the Canada Gazette.
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Regulation to change rates (6) Subject to subsections (7) and (8), the Governor in
Council may, on the recommendation of the Minister of Finance made under subsection (5), by regulation amend Schedule 1 or 2 to change the contribution rates, first additional contribution rates or second additional contribution rates for any or all of the years following the review. Limitation on changes (7) The following shall apply with respect to any changes
to and setting of the rates under subsection (6): (a) the rates for employees and employers for a year must be identical; (b) the rates for self-employed persons for a year must
be equal to the sum of the rates for employees and employers for that year; (c) no rate for employees and employers for a year may be increased by more than one-tenth of a percentage point above the rate for the previous year; and (d) no rate for self-employed persons for a year may
be increased by more than two-tenths of a percentage point above the rate for the previous year.
1997, c. 40, s. 94(8)
(5) Paragraph 113.1(11.05)(a) of the Act is replaced by the following: (a) the amount of the benefits payable in respect of
the base Canada Pension Plan in the three-year period shall be determined as if the ratios referred to in paragraphs 45(2)(b) and 56(2)(c), subsection 58(1.1) and subparagraph 59(c)(ii) were each 1; and 1997, c. 40, s. 94(8)
(6) The portion of paragraph 113.1(11.05)(b) of the
Act before subparagraph (i) is replaced by the following: (b) Schedule 1 is deemed to have been amended as of the next day after that October 1
1997, c. 40, s. 94(8); 2007, c. 11, s. 12(6)
(7) Subsections 113.1(11.15) and (12) of the Act are replaced by the following:
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Deemed changes to rates — additional Canada Pension Plan (11.141) Subject to subsection (11.143), if, at October 1 of the year before a three-year period for which a review is required by subsection (1), either of the following conditions is met, Schedule 2 is deemed to have been amended as of the next day after that October 1 to change the first additional contribution rates or second additional contribution rates, if required, in accordance with the calculations set out in the regulations: (a) the difference between the first additional contribution rate most recently calculated under paragraph 115(1.1)(d) and the first additional contribution rate for self-employed persons set out in Schedule 2 for a prescribed year is not within the range set out in the regulations; and (b) the difference between the second additional contribution rate most recently calculated under paragraph 115(1.1)(e) and the second additional contribution rate for self-employed persons set out in Schedule 2 for a prescribed year is not within the range set out in the regulations. Determination of benefits — additional Canada Pension Plan (11.142) Subject to subsection (11.143), if, at October 1 of the year before a three-year period for which a review is required by subsection (1), either of the conditions set out in paragraphs (11.141)(a) and (b) is met, the portions of benefits under this Act in respect of the additional Canada Pension Plan for the three-year period shall be determined in accordance with the regulations.
Non-application of subsections (11.141) and (11.142) (11.143) Subsections (11.141) and (11.142) do not apply
if (a) a recommendation was made under subsection (1)
in the three years before the three-year period referred to in subsection (11.141) that the first additional contribution rates or second additional contribution rates for one or more of the years in that three-year period be changed and the rates were changed before October 1 of the year before that three-year period, by an Act of Parliament or by a regulation made under subsection (6), to give effect to that recommendation; or (b) a recommendation was made under subsection (1)
in the three years before the three-year period referred to in subsection (11.141) that the first additional contribution rates or second additional contribution rates for the years in that three-year period not be changed and the Minister of Finance before October 1 of the
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year before that three-year period has caused that recommendation to be published in the Canada Gazette.
Regulations (11.144) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations respecting (a) the calculation of deemed changes to rates for the
purposes of subsection (11.141); (b) the determination of the ranges referred to in
paragraphs (11.141)(a) and (b); and (c) the determination of portions of benefits for the purposes of subsection (11.142).
Provincial consent (11.145) Regulations under subsection (11.144) may only be made if the lieutenant governor in council of each of at least two thirds of the included provinces, having in total not less than two thirds of the population of all of the included provinces, has signified the consent of that province. Rates to be published (11.15) The Minister of Finance shall publish in the Canada Gazette any amendment to Schedule 1 or 2 deemed to have been made under this section.
Non-application of subsection 114(2) (12) For greater certainty, subsection 114(2) does not apply to any amendment to Schedule 1 or 2 made under subsection (6), (11.05) to (11.11) or (11.141).
1997, c. 40, s. 95(1)
51 (1) Subsection 114(2) of the Act is replaced by
the following: Effective date of major amendments (2) If any enactment of Parliament contains any provision that alters, or the effect of which is to alter, either directly or indirectly and either immediately or in the future, the general level of benefits provided by this Act or the contribution rate, first additional contribution rate or second additional contribution rate for employees, employers or self-employed persons for any year, it shall be deemed to be a term of that enactment, whether or not it is expressly stated in the enactment, that the provision
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shall come into force only on a day to be fixed by order of the Governor in Council, which day shall not in any case be earlier than the first day of the third year following the year in which any notice of intention to introduce a measure containing a provision to that effect was laid before Parliament.
R.S., c. 30 (2nd Supp.), s. 57(2)
(2) Paragraph 114(4)(c) of the Act is replaced by the following: (c) the contribution rate, first additional contribution
rate or second additional contribution rate for employees, employers or self-employed persons for any year, 2003, c. 5, s. 10
(3) Paragraph 114(4)(e) of the Act is replaced by
the following: (e) the management or operation of the Canada Pension Plan Account or the Additional Canada Pension Plan Account, or 2007, c. 11, s. 13
(4) Subsection 114(4.1) of the Act is replaced by
the following: Exception (4.1) Subsections (2) and (4) do not apply in respect of changes under any of subsections 113.1(11.05) to (11.11), (11.141) or (11.142) to benefits, contribution rates, first additional contribution rates or second additional contribution rates.
1997, c. 40, s. 96(1)
52 (1) Subsection 115(1) of the Act is replaced by
the following: Report of Chief Actuary 115 (1) The Chief Actuary of the Office of the Superintendent of Financial Institutions shall, during the first year of each three-year period for which a review is required by subsection 113.1(1), prepare a report setting out, as at a date not earlier than December 31 of the year before the three-year period, the results of an actuarial examination of the operation of this Act based on the state of the Canada Pension Plan Account, the Additional Canada Pension Plan Account and the investments of the Investment Board.
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1997, c. 40, s. 96(1)
(2) Paragraph 115(1.1)(a) of the Act is replaced by
the following: (a) state, for each of the 30 years immediately following the date of the examination, (i) the estimated revenues of the Canada Pension
Plan Account and the estimated investment income of the Investment Board in respect of the base Canada Pension Plan, and the estimated amount of all payments under subsection 108(3), and (ii) the estimated revenues of the Additional Canada Pension Plan Account and the estimated investment income of the Investment Board in respect of the additional Canada Pension Plan, and the estimated amount of all payments under subsection 108.2(3);
1997, c. 40, s. 96(1); 2007, c. 11, s. 14
(3) Paragraphs 115(1.1)(c) to (d) of the Act are replaced by the following: (c) in respect of the base Canada Pension Plan, specify
a contribution rate calculated, in respect of self-employed persons for each year of a period of not less than 75 years after the three-year period in which the report is prepared, by combining (i) a contribution rate, calculated in the prescribed manner, without taking into account the changes, if any, referred to in paragraph 113.1(4)(e) for which the contribution rate most recently calculated under subparagraph (ii) exceeds zero, and (ii) a contribution rate calculated in the prescribed
manner in respect of the changes, if any, referred to in paragraph 113.1(4)(e) in respect of the base Canada Pension Plan; (d) in respect of the additional Canada Pension Plan,
specify a first additional contribution rate calculated, in respect of self-employed persons for each year of a period of not less than 75 years after the three-year period in which the report is prepared, by combining (i) a first additional contribution rate, calculated in the prescribed manner, without taking into account the changes, if any, referred to in paragraph 113.1(4)(e) for which the first additional contribution rate most recently calculated under subparagraph (ii) exceeds zero, and
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(ii) a first additional contribution rate calculated in the prescribed manner in respect of the changes, if any, referred to in paragraph 113.1(4)(e) that affect the first additional contribution rate; (e) in respect of the additional Canada Pension Plan, specify a second additional contribution rate calculated, in respect of self-employed persons for each year of a period of not less than 75 years after the threeyear period in which the report is prepared, by combining (i) a second additional contribution rate, calculated
in the prescribed manner, without taking into account the changes, if any, referred to in paragraph 113.1(4)(e) for which the second additional contribution rate most recently calculated under subparagraph (ii) exceeds zero, and (ii) a second additional contribution rate calculated in the prescribed manner in respect of the changes, if any, referred to in paragraph 113.1(4)(e) that affect the second additional contribution rate; (f) specify the rates referred to in subparagraphs (c)(i) and (ii), (d)(i) and (ii) and (e)(i) and (ii) and set out the manner in which those rates were calculated. 1997, c. 40, s. 96(1)
(4) Subsections 115(1.2) and (1.3) of the Act are replaced by the following:
Relationship between rates (1.2) For the purposes of the calculations referred to in
paragraphs (1.1)(c) to (e), (a) the rates for employees and employers for a year
must be identical; and (b) the rates for self-employed persons for a year must be equal to the sum of the rates for employees and employers for that year.
Application of subsection 114(4) (1.3) Subsection 114(4) applies, with any modifications
that the circumstances require, to the making of the regulations prescribing the manner of the calculation referred to in paragraphs (1.1)(c) to (e) and to the making of any regulation changing that manner of calculation. 53 Subsection 118(1) of the Act is replaced by the following:
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Government contributions — Canada Pension Plan Account 118 (1) There is to be charged to the Consolidated Revenue Fund and credited to the Canada Pension Plan Account an amount equal to (a) the contributions required to be made by Her Majesty in right of Canada under subsection 9(1) in respect of persons in employment under Her Majesty in right of Canada that is not excepted employment under this Act, and (b) the amount required by subsection 21(2) to be paid by Her Majesty in right of Canada as a result of the failure to deduct and remit, in accordance with this Act, the required amount as or on account of contributions required to be made under subsection 8(1) by persons referred to in paragraph (a).
Government contributions — Additional Canada Pension Plan Account (1.1) There is to be charged to the Consolidated Revenue
Fund and credited to the Additional Canada Pension Plan Account an amount equal to (a) the contributions required to be made by Her Majesty in right of Canada under subsections 9(1.1) and (1.2) in respect of persons in employment under Her Majesty in right of Canada that is not excepted employment under this Act, and (b) the amount required by subsection 21(2) to be paid by Her Majesty in right of Canada as a result of the failure to deduct and remit, in accordance with this Act, the required amount as or on account of contributions required to be made under subsections 8(1.1) and (1.2) by persons referred to in paragraph (a). 1997, c. 40, s. 98
54 The schedule to the Act is renumbered as Schedule 1. 55 Schedule 1 to the Act is amended by replacing
the references after the heading “SCHEDULE 1” with the following: (Subsections 11.1(2) and 113.1(5) and (6), paragraph 113.1(11.05)(b) and subsections 113.1(11.15) and (12))
56 The Act is amended by adding, after Schedule 1, the Schedule 2 that is set out in the schedule to this Act.
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1997, c. 40
Canada Pension Plan Investment Board Act 2003, c. 5, s. 13
57 Paragraph 5(b) of the Canada Pension Plan Investment Board Act is replaced by the following: (b) to manage any amounts transferred to it under
sections 108.1 and 108.3 of the Canada Pension Plan, and its right, title or interest in any designated securities, in the best interests of the contributors and beneficiaries under that Act; and 58 Section 39 of the Act is amended by adding the
following after subsection (7): Jointly and separately (8) The financial statements required to be prepared under this section shall be prepared, as one set of statements, jointly and separately in relation to amounts managed by the Board for the purposes of the base Canada Pension Plan and the additional Canada Pension Plan, as defined in section 91 of the Canada Pension Plan. 59 The heading before section 56 of the Act is replaced by the following:
Canada Pension Plan Account and Additional Canada Pension Plan Account 2003, c. 5, s. 18
60 Subsection 56(1) of the Act is replaced by the
following: Duty of Board — Canada Pension Plan Account 56 (1) The Board shall pay into the Consolidated Revenue Fund, for credit to the Canada Pension Plan Account established under subsection 108(1) of the Canada Pension Plan, (a) any amount required under subsection 108.1(2) of
that Act; and
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(b) any amount required under subsection 113(1.1) of
that Act in relation to the base Canada Pension Plan, as defined in section 91 of that Act. Duty of Board — Additional Canada Pension Plan Account (1.1) The Board shall pay into the Consolidated Revenue Fund, for credit to the Additional Canada Pension Plan Account established under subsection 108.2(1) of the Canada Pension Plan, (a) any amount required under subsection 108.3(2) of
that Act; and (b) any amount required under subsection 113(1.1) of
that Act in relation to the additional Canada Pension Plan, as defined in section 91 of that Act.
61 Section 57 of the Act is replaced by the following:
Administration costs — Canada Pension Plan Account 57 If the Minister is of the opinion that the Board cannot
pay its administration costs in relation to the base Canada Pension Plan, as defined in section 91 of the Canada Pension Plan, the Minister shall pay those costs out of the Consolidated Revenue Fund and the payment shall be charged to the Canada Pension Plan Account established under subsection 108(1) of that Act. Administration costs — Additional Canada Pension Plan Account 57.1 If the Minister is of the opinion that the Board cannot pay its administration costs in relation to the additional Canada Pension Plan, as defined in section 91 of the Canada Pension Plan, the Minister shall pay those costs out of the Consolidated Revenue Fund and the payment shall be charged to the Additional Canada Pension Plan Account established under subsection 108.2(1) of that Act.
Transitional Provisions Definitions 62 The following definitions apply in sections 63
and 64. additional Canada Pension Plan has the same meaning as in section 91 of the Canada Pension Plan. (régime de pensions supplémentaire du Canada)
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Additional Canada Pension Plan Account means the account established under subsection 108.2(1) of the Canada Pension Plan. (compte supplémentaire du régime de pensions du Canada) Canada Pension Plan Account means the account established under subsection 108(1) of the Canada Pension Plan. (compte du régime de pensions du Canada) Minister means the Minister of Employment and Social Development. (ministre) Initial costs of administration 63 (1) Despite paragraphs 108.2(3)(c), (d) and (f)
of the Canada Pension Plan, until a date determined by the Minister, the costs of administration in relation to the additional Canada Pension Plan must be paid out of the Consolidated Revenue Fund and charged to the Canada Pension Plan Account. The date determined by the Minister must not be later than December 31, 2020. Interest (2) The Minister of Finance must calculate interest, at rates determined by that Minister, on any amount paid out of the Consolidated Revenue Fund under subsection (1). Interest must be calculated for the period beginning on the day on which the amount is paid out of the Consolidated Revenue Fund under subsection (1) and ending on the day on which the amount is credited to the Canada Pension Plan Account under subsection (3).
Amounts credited to Canada Pension Plan Account (3) After the date determined by the Minister under subsection (1) but before March 31, 2021, all amounts charged to the Canada Pension Plan Account under subsection (1) and all interest calculated under subsection (2) must be credited to the Canada Pension Plan Account and charged to the Additional Canada Pension Plan Account.
Initial administration costs — Investment Board 64 (1) Despite section 57.1 of the Canada Pension Plan Investment Board Act, until the date determined under subsection 63(1), the administration costs referred to in that section 57.1 must be paid out of the Consolidated Revenue Fund and charged to the Canada Pension Plan Account.
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Interest (2) The Minister of Finance must calculate interest, at rates determined by that Minister, on any amount paid out of the Consolidated Revenue Fund under subsection (1). Interest must be calculated for the period beginning on the day on which the amount is paid out of the Consolidated Revenue Fund under subsection (1) and ending on the day on which the amount is credited to the Canada Pension Plan Account under subsection (3).
Amounts credited to Canada Pension Plan Account (3) After the date referred to in subsection (1) but
before March 31, 2021, all amounts charged to the Canada Pension Plan Account under subsection (1) and all interest calculated under subsection (2) must be credited to the Canada Pension Plan Account and charged to the Additional Canada Pension Plan Account.
Coming into Force Subsection 114(2) of Canada Pension Plan does not apply 65 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Part.
Order in council (2) This Part comes into force, in accordance
with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.
PART 2 R.S., c. 1 (5th Supp.)
Related Amendments to the Income Tax Act 66 (1) Paragraph 60(e) of the Income Tax Act is
replaced by the following:
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CPP/QPP contributions on self-employed earnings (e) the total of (i) 1/2 of the lesser of (A) the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and (B) the maximum amount of such contributions
payable by the taxpayer for the year under the plan, and (ii) the lesser of (A) the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.1) or (1.2) of the Canada Pension Plan, and (B) the maximum amount of such contributions
payable by the taxpayer for the year under the plan;
Enhanced CPP contributions (e.1) the lesser of (i) the total of all amounts each of which is an
amount payable by the taxpayer for the year as an employee’s contribution under subsection 8(1.1) or (1.2) of the Canada Pension Plan, and (ii) the maximum amount of such contributions payable by the taxpayer for the year under the plan;
(2) Subsection (1) comes into force on January 1, 2019. 67 (1) The portion of subsection 117.1(1) of the
Act before paragraph (a) is replaced by the following: Annual adjustment 117.1 (1) The amount of $1,000 referred to in the formula in paragraph 8(1)(s), each of the amounts expressed in dollars in subparagraph 6(1)(b)(v.1),
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Chapter 14: An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act PART 2 Related Amendments to the Income Tax Act Sections 67-69
subsection 117(2), the description of B in subsection 118(1), subsection 118(2), paragraph (a) of the description of B in subsection 118(10), subsection 118.01(2), the descriptions of C and F in subsection 118.2(1) and subsections 118.3(1), 122.5(3) and 122.51(1) and (2), the amount of $400,000 referred to in the formula in paragraph 110.6(2)(a), the amounts of $1,192 and $2,165 referred to in the description of A, and the amounts of $10,500 and $14,500 referred to in the description of B, in the formula in subsection 122.7(2), the amount of $462.50 referred to in the description of C, and the amounts of $20,844 and $32,491 referred to in the description of D, in the formula in subsection 122.7(3), and each of the amounts expressed in dollars in Part I.2 in relation to tax payable under this Part or Part I.2 for a taxation year shall be adjusted so that the amount to be used under those provisions for the year is the total of
(2) Subsection (1) applies to the 2019 and subsequent taxation years, except that the adjustment provided for in subsection 117.1(1) of the Act, as amended by subsection (1), does not apply for the 2019 taxation year in respect of the amounts of $1,192, $2,165, $20,844 and $32,491.
68 (1) Paragraph (b) of the description of B in
section 118.7 of the Act is replaced by the following: (b) the total of all amounts each of which is an
amount payable by the individual for the year as an employee’s contribution under subsection 8(1) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, not exceeding the maximum amount of such contributions payable by the individual for the year under the plan, and (2) Subsection (1) comes into force on January 1, 2019. 69 (1) The descriptions of A and B in subsection 122.7(2) of the Act are replaced by the following: A
is (a) if the individual had neither an eligible spouse
nor an eligible dependant, for the taxation year,
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Chapter 14: An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act PART 2 Related Amendments to the Income Tax Act Section 69
the lesser of $1,192 and 26% of the amount, if any, by which the individual’s working income for the taxation year exceeds $3,000, or (b) if the individual had an eligible spouse or an eligible dependant, for the taxation year, the lesser of $2,165 and 26% of the amount, if any, by which the total of the working incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $3,000; and B
is (a) if the individual had neither an eligible spouse nor an eligible dependant, for the taxation year, 14% of the amount, if any, by which the adjusted net income of the individual for the taxation year exceeds $10,500, or (b) if the individual had an eligible spouse or an
eligible dependant, for the taxation year, 14% of the amount, if any, by which the total of the adjusted net incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $14,500. (2) The descriptions of C and D in subsection 122.7(3) of the Act are replaced by the following: C
is the lesser of $462.50 and 26% of the amount, if any, by which the individual’s working income for the taxation year exceeds $1,150; and
D
is (a) if the individual had neither an eligible spouse nor an eligible dependant, for the taxation year, 14% of the amount, if any, by which the individual’s adjusted net income for the taxation year exceeds $20,844, (b) if the individual had an eligible spouse for the taxation year who was not entitled to deduct an amount under subsection 118.3(1) for the taxation year, or had an eligible dependant for the taxation year, 14% of the amount, if any, by which the total of the adjusted net incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $32,491, or (c) if the individual had an eligible spouse for the taxation year who was entitled to deduct an amount under subsection 118.3(1) for the taxation year, 7% of the amount, if any, by which the total of the adjusted net incomes of the individual and of the eligible spouse, for the taxation year, exceeds $32,491.
2015-2016
Chapter 14: An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act PART 2 Related Amendments to the Income Tax Act Section 69
(3) Subsections (1) and (2) come into force on January 1, 2019.
2015-2016
Chapter 14: An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act SCHEDULE
SCHEDULE (Section 56)
SCHEDULE 2 (Section 11.2 and subsections 113.1(5), (6), (11.141), (11.15) and (12))
First and Second Additional Contribution Rates FIRST ADDITIONAL CONTRIBUTION RATES
Year 2019 2020
For Employees (%) 0.15 0.3
For Employers (%) 0.15 0.3
For Selfemployed Persons (%) 0.3 0.6
0.5
0.5
1.0
0.75
0.75
1.5
2023 2024 and each subsequent year
1.0 1.0
1.0 1.0
2.0 2.0
SECOND ADDITIONAL CONTRIBUTION RATES
Year 2024 and each subsequent year
For Employees (%) 4.0
For Employers (%) 4.0
For Selfemployed Persons (%) 8.0
Published under authority of the Speaker of the House of Commons 2015-2016
|
First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 5
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2017
ASSENTED TO JUNE 22, 2016 BILL C-19
SUMMARY This enactment grants the sum of $63,449,277,602.76 towards defraying charges and expenses of the federal public administration for the fiscal year ending March 31, 2017 that are not otherwise provided for.
ii
64-65 ELIZABETH II
CHAPTER 5
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2017 [Assented to 22nd June, 2016] MOST GRACIOUS SOVEREIGN, Preamble
Whereas it appears by message from His Excellency the Right Honourable David Johnston, Governor General and Commander-in-Chief of Canada, and the Estimates accompanying that message, that the sums mentioned below are required to defray certain expenses of the federal public administration, not otherwise provided for, for the fiscal year ending March 31, 2017, and for other purposes connected with the federal public administration; May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, that: Short title 1 This Act may be cited as the Appropriation Act No. 2,
2016–17. $63,449,277,602.76 granted for 2016–17 2 There may be paid out of the Consolidated Revenue
Fund a sum not exceeding in the aggregate $63,449,277,602.76 towards defraying the various charges and expenses of the federal public administration for the fiscal year ending March 31, 2017, not otherwise provided for, being the total of the following amounts: (a) $59,282,865,971.01, which is the total of the
amounts of the items that are set out in the Proposed Schedule 1 set out in the Annex to the Main Estimates for the fiscal year ending March 31, 2017 and that are
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Chapter 5: Appropriation Act No. 2, 2016–17 Sections 2-4
set out in Schedule 1 to this Act less the total of the interim appropriations granted on account of those items by Appropriation Act No. 1, 2016–17, and (b) $4,166,411,631.75, which is the total of the
amounts of the items that are set out in the Proposed Schedule 2 set out in the Annex to those Estimates and that are set out in Schedule 2 to this Act less the total of the interim appropriations granted on account of those items by Appropriation Act No. 1, 2016–17. Purpose of each item 3 (1) The amount authorized by this Act to be paid in respect of an item may be paid only for the purposes, and subject to any terms and conditions, specified in the item. Effective date (2) The provisions of each item in Schedules 1 and 2 are deemed to have effect as of April 1, 2016.
Commitments 4 (1) Where an item in the Estimates referred to in section 2 confers authority to enter into commitments up to an amount stated in those Estimates or increases the amount up to which commitments may be entered into under any other Act, or where a commitment is to be entered into under subsection (2), the commitment may be entered into in accordance with the terms of that item or in accordance with that subsection if the amount of the commitment proposed to be entered into, together with all previous commitments entered into in accordance with this section or under that other Act, does not exceed the total amount of the commitment authority stated in that item or calculated in accordance with that subsection.
Commitment limits — revenue-spending authority (2) Where an item in the Estimates referred to in section 2 or a provision of any Act confers authority to spend revenues, commitments may be entered into in accordance with the terms of that item or provision up to an amount equal to the aggregate of (a) the amount, if any, appropriated in respect of that item or provision, and (b) whichever is greater: the amount of revenues actually received or the amount of the estimated revenues set out in those Estimates for that item or in respect of that provision.
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 Sections 5-7
Adjustments in accounts of Canada — Schedule 1 5 An appropriation that is granted by this Act or any other Act and referred to in Schedule 1 may be charged after the end of the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that fiscal year that do not require payments out of the Consolidated Revenue Fund.
Adjustments in accounts of Canada — Schedule 2 6 (1) An appropriation that is granted by this Act or any other Act and referred to in Schedule 2 may be charged after the end of the fiscal year following the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that second fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that second fiscal year that do not require payments out of the Consolidated Revenue Fund.
Order of payment (2) Despite any other provision of this Act, amounts appropriated by this Act and set out in Schedule 2 may be paid and applied at any time on or before March 31, 2018, so long as every payment is charged first against the relevant amount appropriated under any Act that is earliest in time until that amount is exhausted, next against the relevant amount appropriated under any other Act, including this Act, that is next in time until that amount is exhausted and so on. The balance of amounts so appropriated by this Act that have not been charged, subject to the adjustments referred to in section 37 of the Financial Administration Act, lapse at the end of the fiscal year following the fiscal year ending March 31, 2017. Public Accounts 7 Amounts paid or applied under the authority of this Act are to be accounted for in the Public Accounts under section 64 of the Financial Administration Act.
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
SCHEDULE 1
Based on the Main Estimates 2016–17, the amount granted is $59 out in this Schedule ($84,317,334,046) less the total of the interim tion Act No. 1, 2016–17 ($25,034,468,074.99).
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items
ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CAN 1
Administrative Tribunals Support Service of Canada – Prog authority to make recoverable expenditures on behalf o Plan and the Employment Insurance Operating Accoun AGRICULTURE AND AGRI-FOOD
Agriculture and Agri-Food – Operating expenditures and, p 29.1(2)(a) of the Financial Administration Act, authority ceived from, and to offset expenditures incurred in the tive research agreements and research services, the gra ties of the Community Pasture Program, the administra program, and the provision of internal support services and the payment to each member of the Queen’s Privy is a Minister without Portfolio or a Minister of State wh Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries suant to the Parliament of Canada Act and pro rata for year
Agriculture and Agri-Food – Capital expenditures
Agriculture and Agri-Food – The grants listed in the Estima ATLANTIC CANADA OPPORTUNITIES AGENCY
Atlantic Canada Opportunities Agency – Operating expend to each member of the Queen’s Privy Council for Canad out Portfolio or a Minister of State who does not presid of a salary not to exceed the salary paid to Ministers of Ministries of State under the Salaries Act, as adjusted p of Canada Act and pro rata for any period of less than a
Atlantic Canada Opportunities Agency – The grants listed i tributions
Payments to Atomic Energy of Canada Limited for operatin tures
ATOMIC ENERGY OF CANADA LIMITED
AUDITOR GENERAL 1
Auditor General – Program expenditures and, pursuant to the Financial Administration Act, authority to expend re related expenditures incurred in the fiscal year arising f services provided to members of the Canadian Council (CCOLA) and the annual financial and performance aud audits for the International Labour Organization (ILO) CANADA COUNCIL FOR THE ARTS
2015-2016
Payments to the Canada Council for the Arts under section for the Arts Act, to be used for the furtherance of the ob of that Act
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items CANADA MORTGAGE AND HOUSING CORPORATION
To reimburse Canada Mortgage and Housing Corporation forgiven, grants, contributions and expenditures made, penses incurred under the provisions of the National H of the exercise of powers or the carrying out of duties o the Corporation pursuant to the authority of any Act of other than the National Housing Act, in accordance wit thority under the Canada Mortgage and Housing Corpo CANADA POST CORPORATION
Payments to the Canada Post Corporation for special purp
Canada School of Public Service – Program expenditures
CANADA SCHOOL OF PUBLIC SERVICE
CANADIAN AIR TRANSPORT SECURITY AUTHORITY 1
Payments to the Canadian Air Transport Security Authority expenditures CANADIAN BROADCASTING CORPORATION
Payments to the Canadian Broadcasting Corporation for o
Payments to the Canadian Broadcasting Corporation for w
Payments to the Canadian Broadcasting Corporation for ca
CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND S 1
Canadian Centre for Occupational Health and Safety – Prog CANADIAN COMMERCIAL CORPORATION
Payments to the Canadian Commercial Corporation CANADIAN DAIRY COMMISSION
Canadian Dairy Commission – Program expenditures CANADIAN ENVIRONMENTAL ASSESSMENT AGENCY
Canadian Environmental Assessment Agency – Program e tions and, pursuant to paragraph 29.1(2)(a) of the Finan authority to expend revenues received during the fiscal provision of environmental assessment services includ reviews, comprehensive studies, mediations, training a tions by the Canadian Environmental Assessment Agen CANADIAN FOOD INSPECTION AGENCY
Canadian Food Inspection Agency – Operating expenditure
Canadian Food Inspection Agency – Capital expenditures CANADIAN GRAIN COMMISSION
2015-2016
Canadian Grain Commission – Program expenditures
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items CANADIAN HERITAGE
Canadian Heritage – Operating expenditures and, pursuan of the Financial Administration Act, authority to expend ing the fiscal year by the Canadian Conservation Institu Information Network, the Canadian Audio-Visual Certifi Capital Experience Program and from the provision of i to other organizations, and the payment to each memb Council for Canada who is a Minister without Portfolio does not preside over a Ministry of State of a salary no paid to Ministers of State who preside over Ministries o Act, as adjusted pursuant to the Parliament of Canada A period of less than a year
Canadian Heritage – The grants listed in the Estimates and CANADIAN HIGH ARCTIC RESEARCH STATION
Canadian High Arctic Research Station – Program expendi the Estimates and contributions
Canadian Human Rights Commission – Program expenditu paragraph 29.1(2)(a) of the Financial Administration Ac enues received in a fiscal year through the provision of to other organizations to offset associated expenditures year
CANADIAN HUMAN RIGHTS COMMISSION
CANADIAN INSTITUTES OF HEALTH RESEARCH 1
Canadian Institutes of Health Research – Operating expend
Canadian Institutes of Health Research – The grants listed
CANADIAN INTERGOVERNMENTAL CONFERENCE SECRE 1
Canadian Intergovernmental Conference Secretariat – Prog CANADIAN MUSEUM FOR HUMAN RIGHTS Payments to the Canadian Museum for Human Rights for penditures CANADIAN MUSEUM OF HISTORY
Payments to the Canadian Museum of History for operatin tures CANADIAN MUSEUM OF IMMIGRATION AT PIER 21
Payments to the Canadian Museum of Immigration at Pier ital expenditures CANADIAN MUSEUM OF NATURE
Payments to the Canadian Museum of Nature for operatin tures
CANADIAN NORTHERN ECONOMIC DEVELOPMENT AGEN 1
2015-2016
Canadian Northern Economic Development Agency – Ope
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No. 5
Items
Canadian Northern Economic Development Agency – Con CANADIAN NUCLEAR SAFETY COMMISSION
Canadian Nuclear Safety Commission – Program expendit the Estimates and contributions
CANADIAN RADIO-TELEVISION AND TELECOMMUNICAT 1
Canadian Radio-television and Telecommunications Comm ditures and, pursuant to paragraph 29.1(2)(a) of the Fin authority to expend revenues received during the fiscal Telecommunications Fees Regulations, 2010, the Broad ulations, 1997, the Unsolicited Telecommunications Fee activities related to the conduct of its operations, up to Treasury Board
Canadian Security Intelligence Service – Program expendi
CANADIAN SECURITY INTELLIGENCE SERVICE
CANADIAN SPACE AGENCY 1
Canadian Space Agency – Operating expenditures
Canadian Space Agency – Capital expenditures
Canadian Space Agency – The grants listed in the Estimate CANADIAN TOURISM COMMISSION
Payments to the Canadian Tourism Commission
Canadian Transportation Accident Investigation and Safety ditures
CANADIAN TRANSPORTATION ACCIDENT INVESTIGATIO
CANADIAN TRANSPORTATION AGENCY 1
Canadian Transportation Agency – Program expenditures CHIEF ELECTORAL OFFICER
Chief Electoral Officer – Program expenditures CITIZENSHIP AND IMMIGRATION
Citizenship and Immigration – Operating expenditures and 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year from, and to offset related expen fiscal year arising from, the provision of services relate ence Canada, and the payment to each member of the Canada who is a Minister without Portfolio or a Ministe preside over a Ministry of State of a salary not to excee isters of State who preside over Ministries of State und justed pursuant to the Parliament of Canada Act and pr less than a year
Citizenship and Immigration – Capital expenditures
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No. 10
Items
Citizenship and Immigration – The grants listed in the Estim including the provision of goods and services CIVILIAN REVIEW AND COMPLAINTS COMMISSION FOR MOUNTED POLICE
Civilian Review and Complaints Commission for the Royal lice – Program expenditures COMMISSIONER FOR FEDERAL JUDICIAL AFFAIRS
Commissioner for Federal Judicial Affairs – Operating exp allowances and expenses for judges, including deputy Court of Yukon, the Supreme Court of the Northwest Te Court of Justice, not provided for by the Judges Act, an 29.1(2)(a) of the Financial Administration Act, authority ceived during the year arising from the provision of adm judicial training services
Commissioner for Federal Judicial Affairs – Canadian Judi expenditures
Communications Security Establishment – Program expen paragraph 29.1(2)(a) of the Financial Administration Ac enues received during the fiscal year arising from the o tion, including the provision of internal support service to offset expenditures incurred in the fiscal year
COMMUNICATIONS SECURITY ESTABLISHMENT
COPYRIGHT BOARD 1
Copyright Board – Program expenditures
Correctional Service of Canada – Operating expenditures, timates, contributions, and
CORRECTIONAL SERVICE OF CANADA
(a) authority to pay into the Inmate Welfare Fund reven year from projects operated by inmates and financed b (b) authority to operate canteens in federal institutions from sales into the Inmate Welfare Fund;
(c) payments, in accordance with terms and conditions nor in Council, to or on behalf of discharged inmates w ity caused by participation in normal program activity i to dependants of deceased inmates and ex-inmates wh participation in normal program activity in federal insti
(d) authority for the Minister of Public Safety and Emer ject to the approval of the Governor in Council, to enter any province for the confinement in institutions of that sentenced or committed to a penitentiary, for compens of such persons and for payment in respect of the cons of such institutions 5
Correctional Service of Canada – Capital expenditures, inc tributions to
(a) aboriginal communities as defined in section 79 of t ditional Release Act in connection with the provision of pursuant to section 81 of that Act; and
(b) non-profit organizations involved in community cor provinces and municipalities towards construction don
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items COURTS ADMINISTRATION SERVICE
Courts Administration Service – Program expenditures
ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR TH 1
Economic Development Agency of Canada for the Regions expenditures and the payment to each member of the Q Canada who is a Minister without Portfolio or a Ministe preside over a Ministry of State of a salary not to excee isters of State who preside over Ministries of State und justed pursuant to the Parliament of Canada Act and pr less than a year
Economic Development Agency of Canada for the Regions listed in the Estimates and contributions
Employment and Social Development – Operating expend
EMPLOYMENT AND SOCIAL DEVELOPMENT
(a) authority to make recoverable expenditures on beha Plan and the Employment Insurance Operating Accoun
(b) pursuant to paragraph 29.1(2)(a) of the Financial Ad ty to expend, to offset related expenditures incurred in received in the fiscal year arising from
(i) the provision of Public Access Programs Sector s
(ii) services to assist provinces in the administration funded under Labour Market Development Agreeme
(iii) services offered on behalf of other federal gover and/or federal government departmental corporatio
(iv) the amount charged to any Crown corporation u the Government Employees Compensation Act in re costs for subrogated claims for Crown corporations
(v) the portion of the Government Employees Comp tal or agency subrogated claim settlements related t
(c) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries suant to the Parliament of Canada Act and pro rata for year 5
Employment and Social Development – The grants listed i tributions
Environment – Operating expenditures and, pursuant to pa Financial Administration Act, authority to expend reven offset related expenditures incurred in the fiscal year fo ices or the sale of information products arising from th partment funded from this Vote, including research, an ices, hydrometric surveys, regulatory and monitoring s sands, entry fees and permits, real property services, a ter of the Environment to engage consultants as may b Boards at such remuneration as those Boards may dete to each member of the Queen’s Privy Council for Canad out Portfolio or a Minister of State who does not presid of a salary not to exceed the salary paid to Ministers of
ENVIRONMENT
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items
Ministries of State under the Salaries Act, as adjusted p of Canada Act and pro rata for any period of less than a 5
Environment – Capital expenditures and authority to make or municipalities as contributions towards construction and authority to make recoverable advances not exceed shares of provincial and outside agencies of the cost of expenditures on other than federal property
Environment – The grants listed in the Estimates and contr tions to developing countries in accordance with the M plementation of the Montreal Protocol taking the form the provision of goods, equipment or services
FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SOUT 1
Federal Economic Development Agency for Southern Onta tures
Federal Economic Development Agency for Southern Onta the Estimates and contributions FINANCE
Finance – Program expenditures, contributions and the pa the Queen’s Privy Council for Canada who is a Minister Minister of State who does not preside over a Ministry exceed the salary paid to Ministers of State who presid under the Salaries Act, as adjusted pursuant to the Parl pro rata for any period of less than a year and, pursuan of the Financial Administration Act, authority to expend fiscal year to offset expenditures incurred in that fiscal internal services to other organizations
Pursuant to subsection 8(2) of the Bretton Woods and Rela amount of financial assistance provided by the Ministe rect payments to the International Development Associ exceed $441,620,000 in 2016–17
FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS CE 1
Financial Transactions and Reports Analysis Centre of Can tures FISHERIES AND OCEANS
Fisheries and Oceans – Operating expenditures and
(a) Canada’s share of expenses of the International Fish thority to provide free accommodation for the Internati sions and authority to make recoverable advances in th of the International Fisheries Commissions of joint cost
(b) authority to make recoverable advances for transpo other shipping services performed on behalf of individu other governments in the course of, or arising out of, th in navigation, including aids to navigation and shipping
(c) pursuant to paragraph 29.1(2)(a) of the Financial Ad to expend revenue received during the fiscal year in the from, the activities of the Canadian Coast Guard and fo support services to other organizations; and
(d) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items pursuant to the Parliament of Canada Act and pro rata a year
Fisheries and Oceans – Capital expenditures and authority provinces, municipalities and local or private authoritie wards construction done by those bodies and authority posal of commercial fishing vessels
Fisheries and Oceans – The grants listed in the Estimates a FOREIGN AFFAIRS, TRADE AND DEVELOPMENT
Foreign Affairs, Trade and Development – Operating expen related to the appointment of Canada’s representatives those officials, and to the assignment of Canadians to t organizations and authority to make recoverable advan ceeding the amounts of the shares of such organization spect of the provision of office accommodation for the tion Organization; recoverable expenditures for assista distressed Canadian citizens and Canadian residents liv their dependants; and, pursuant to paragraph 29.1(2)(a tration Act, authority to expend revenues received in a offset related expenditures incurred in the fiscal year ar of services related to: training services provided by the ice Institute; trade and education fairs, trade missions a business development services; investment developme telecommunication services; departmental publications abroad to other government departments, agencies, Cr other non-federal organizations; specialized consular se to each member of the Queen’s Privy Council for Canad out Portfolio or a Minister of State who does not presid of a salary not to exceed the salary paid to Ministers of Ministries of State under the Salaries Act, as adjusted p of Canada Act and pro rata for any period of less than a
Foreign Affairs, Trade and Development – Capital expendi
Foreign Affairs, Trade and Development – The grants listed contributions including payments for other specified pu provision of goods and services for: international secur tional development assistance, international humanitar peace assistance and promotion of trade and investme
Payments, in respect of pension, insurance and social secu arrangements for employees locally engaged outside o the administration of such programs or arrangements, tributions, benefit payments, fees and other expenditur employees locally engaged outside Canada and for suc Treasury Board determines
Pursuant to subsection 12(2) of the International Developm tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister rect payments for the purpose of contributions to the in tutions may not exceed $245,000,000 in the period com and ending on March 31, 2017
L25
Pursuant to subsection 12(2) of the International Developm tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister chase of shares of international financial institutions, m of $2,353,542 in United States dollars over a period com and ending on March 31, 2017, which amount is estima at $3,098,450
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items GOVERNOR GENERAL
Governor General – Program expenditures, the grants liste expenditures incurred on behalf of former Governors G incurred on behalf of their spouses, during their lifetim months following their death, in respect of the perform devolve on them as a result of their having occupied th eral HEALTH
Health – Operating expenditures and, pursuant to paragrap cial Administration Act, authority to spend revenues to curred in the fiscal year arising from the provision of se ucts related to health protection, regulatory activities an the provision of internal support services to other orga ment to each member of the Queen’s Privy Council for without Portfolio or a Minister of State who does not pr State of a salary not to exceed the salary paid to Minist over Ministries of State under the Salaries Act, as adjus liament of Canada Act and pro rata for any period of les
Health – Capital expenditures
Health – The grants listed in the Estimates and contributio tary payments or the provision of goods or services HOUSE OF COMMONS
House of Commons – Program expenditures, including pa cost of operating Members’ constituency offices, contri expend revenues received during the fiscal year arising House of Commons IMMIGRATION AND REFUGEE BOARD
Immigration and Refugee Board – Program expenditures INDIAN AFFAIRS AND NORTHERN DEVELOPMENT
Indian Affairs and Northern Development – Operating exp
(a) pursuant to paragraph 29.1(2)(a) of the Financial Ad to expend revenues received in a fiscal year through th support services to other organizations to offset associ curred in the fiscal year;
(b) expenditures on works, buildings and equipment an coverable expenditures in respect of services provided other than federal property;
(c) authority to provide, in respect of Indian and Inuit ec tivities, for the capacity development for Indians and In materials and equipment;
(d) authority to sell electric power to private consumers when alternative local sources of supply are not availab terms and conditions approved by the Governor in Cou
(e) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries suant to the Parliament of Canada Act and pro rata for year 5
2015-2016
Indian Affairs and Northern Development – Capital expend
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items
(a) expenditures on buildings, works, land and equipme and ownership of which may be transferred to provinci and conditions approved by the Governor in Council, o of Indians or individual Indians at the discretion of the M and Northern Development, and such expenditures on ty; and
(b) authority to make recoverable expenditures in amou shares of provincial governments of expenditures on ro 10
Indian Affairs and Northern Development – The grants list contributions
L15
Loans to native claimants in accordance with terms and co Governor in Council for the purpose of defraying costs velopment and negotiation of claims INDUSTRY
Industry – Operating expenditures and, pursuant to paragr nancial Administration Act, authority to expend revenu cal year, to offset expenditures incurred in the fiscal ye sion of internal support services to the Canadian Intelle to other organizations, communications research, bank and from services and regulatory processes, specificall filings, advance ruling certificates, advisory opinions an under the Competition Act, and the payment to each m Privy Council for Canada who is a Minister without Por State who does not preside over a Ministry of State of a salary paid to Ministers of State who preside over Mini Salaries Act, as adjusted pursuant to the Parliament of for any period of less than a year
Industry – Capital expenditures
Industry – The grants listed in the Estimates and contributi
L15
Payments pursuant to subsection 14(2) of the Department
L20
Loans pursuant to paragraph 14(1)(a) of the Department o INTERNATIONAL DEVELOPMENT RESEARCH CENTRE
Payments to the International Development Research Cent
International Joint Commission (Canadian Section) – Prog Salaries and expenses of the Canadian Section, expens and investigations by the Commission under Internatio penses of the Commission under the Canada/United St Quality Agreement
INTERNATIONAL JOINT COMMISSION (CANADIAN SECT
JUSTICE 1
2015-2016
Justice – Operating expenditures and, pursuant to paragra cial Administration Act, authority to expend revenues r and to offset expenditures incurred in the fiscal year, ar of mandatory legal services to Government departmen tional services to Crown corporations, non-federal orga al organizations provided they are consistent with the D and from the provision of internal support services to o the payment to each member of the Queen’s Privy Cou Minister without Portfolio or a Minister of State who do Ministry of State of a salary not to exceed the salary pa
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items
who preside over Ministries of State under the Salaries suant to the Parliament of Canada Act and pro rata for year 5
Justice – The grants listed in the Estimates and contributio LIBRARY AND ARCHIVES OF CANADA
Library and Archives of Canada – Operating expenditures, Estimates, contributions, and, pursuant to paragraph 29 Administration Act, authority to expend revenues recei penditures incurred in the fiscal year arising from acces materials from the collection
Library and Archives of Canada – Capital expenditures
LIBRARY OF PARLIAMENT 1
Library of Parliament – Program expenditures, including a enues received during the fiscal year arising from the a Parliament MARINE ATLANTIC INC.
Payments to Marine Atlantic Inc. in respect of the costs of Company, payments for capital purposes and for transp ing the following water transportation services pursuan Majesty: Newfoundland ferries and terminals
MILITARY GRIEVANCES EXTERNAL REVIEW COMMITTEE 1
Military Grievances External Review Committee – Program MILITARY POLICE COMPLAINTS COMMISSION
Military Police Complaints Commission – Program expend NATIONAL ARTS CENTRE CORPORATION
Payments to the National Arts Centre Corporation for oper NATIONAL BATTLEFIELDS COMMISSION
National Battlefields Commission – Program expenditures NATIONAL CAPITAL COMMISSION
Payments to the National Capital Commission for operatin
Payments to the National Capital Commission for capital e
National Defence – Operating expenditures and authority f subject to allotment by the Treasury Board, of $28,092, of Votes 1, 5 and 10 of the Department regardless of th ment of those commitments comes due (of which it is e that $10,318,618,383 will come due for payment in futu ject to the direction of the Treasury Board, to make reco advances in respect of materials supplied to or services individuals, corporations, outside agencies, other gove
NATIONAL DEFENCE
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items
agencies and other governments and, pursuant to para nancial Administration Act, authority to expend revenu cal year, to offset related expenditures for the purposes the provision of internal support services to other orga make payments, in respect of pension, insurance and s or other arrangements for employees locally engaged o respect of the administration of such programs or arran miums, contributions, benefits, fees and other expendi employees locally engaged outside of Canada and for s Treasury Board determines, and the payment to each m Privy Council for Canada who is a Minister without Por State who does not preside over a Ministry of State of a salary paid to Ministers of State who preside over Mini Salaries Act, as adjusted pursuant to the Parliament of for any period of less than a year 5
National Defence – Capital expenditures
National Defence – The grants listed in the Estimates and c grants and contributions may include monetary payme made to a recipient, the provision of goods or services and which may also include the contributions that may ernor in Council in accordance with section 3 of The De 1950, for provision or transfer of defence equipment or facilities for defence purposes
National Energy Board – Program expenditures and contri
NATIONAL ENERGY BOARD
NATIONAL FILM BOARD 1
National Film Board – Program expenditures NATIONAL GALLERY OF CANADA
Payments to the National Gallery of Canada for operating
Payments to the National Gallery of Canada for the acquis Collection and other costs attributable to this activity NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY
Payments to the National Museum of Science and Techno capital expenditures
National Research Council of Canada – Operating expendi
National Research Council of Canada – Capital expenditure
National Research Council of Canada – The grants listed in butions, including the provision of goods and services ty Meter Telescope Observatory
NATIONAL RESEARCH COUNCIL OF CANADA
NATURAL RESOURCES 1
2015-2016
Natural Resources – Operating expenditures and, pursuan of the Financial Administration Act, authority to expend ing the fiscal year from the sale of forestry and informa training and certification activities related to the Explos sives Regulations, 2013; from research, consultation, te ministration services as part of the departmental opera sion of internal support services to other organizations
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items
member of the Queen’s Privy Council for Canada who i folio or a Minister of State who does not preside over a salary not to exceed the salary paid to Ministers of Stat istries of State under the Salaries Act, as adjusted purs Canada Act and pro rata for any period of less than a ye 5
Natural Resources – Capital expenditures
Natural Resources – The grants listed in the Estimates and
NATURAL SCIENCES AND ENGINEERING RESEARCH COU 1
Natural Sciences and Engineering Research Council – Ope
Natural Sciences and Engineering Research Council – The mates NORTHERN PIPELINE AGENCY
Northern Pipeline Agency – Program expenditures and con OFFICE OF INFRASTRUCTURE OF CANADA
Office of Infrastructure of Canada – Operating expenditure
Office of Infrastructure of Canada – Capital expenditures
Office of Infrastructure of Canada – Contributions OFFICE OF THE COMMISSIONER OF LOBBYING
Office of the Commissioner of Lobbying – Program expend
OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGE 1
Office of the Commissioner of Official Languages – Progra
OFFICE OF THE COMMUNICATIONS SECURITY ESTABLIS 1
Office of the Communications Security Establishment Com penditures
OFFICE OF THE CONFLICT OF INTEREST AND ETHICS COM 1
Office of the Conflict of Interest and Ethics Commissioner OFFICE OF THE CO-ORDINATOR, STATUS OF WOMEN
Office of the Co-ordinator, Status of Women – Operating e ment to each member of the Queen’s Privy Council for without Portfolio or a Minister of State who does not pr State of a salary not to exceed the salary paid to Minist over Ministries of State under the Salaries Act, as adjus liament of Canada Act and pro rata for any period of les
Office of the Co-ordinator, Status of Women – The grants l contributions OFFICE OF THE CORRECTIONAL INVESTIGATOR
2015-2016
Office of the Correctional Investigator – Program expenditu
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS
Office of the Director of Public Prosecutions – Program exp to paragraph 29.1(2)(a) of the Financial Administration revenues received in a fiscal year, and to offset expend cal year, arising from the provision of prosecution and ices and the provision of internal support services to ot tional services to Crown corporations, non-federal orga al organizations provided they are consistent with the O Public Prosecution’s mandate
OFFICE OF THE PUBLIC SECTOR INTEGRITY COMMISSION 1
Office of the Public Sector Integrity Commissioner – Progr tributions
OFFICE OF THE SUPERINTENDENT OF FINANCIAL INSTIT 1
Office of the Superintendent of Financial Institutions – Pro
Offices of the Information and Privacy Commissioners of C formation Commissioner of Canada – Program expend
Offices of the Information and Privacy Commissioners of C vacy Commissioner of Canada – Program expenditures pursuant to paragraph 29.1(2)(a) of the Financial Admin expend revenues received in a fiscal year through the p port services to other organizations to offset associated the fiscal year
OFFICES OF THE INFORMATION AND PRIVACY COMMISS
PARLIAMENTARY PROTECTIVE SERVICE 1
Parliamentary Protective Service – Program expenditures PAROLE BOARD OF CANADA
Parole Board of Canada – Program expenditures and, purs 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year, and to offset expenditures incurr ing from the provision of services to process record sus persons convicted of offences under federal Acts and re PATENTED MEDICINE PRICES REVIEW BOARD
Patented Medicine Prices Review Board – Program expend PPP CANADA INC.
Payments to PPP Canada Inc. for operations and program
Payments to PPP Canada Inc. for P3 Canada Fund investm PRIVY COUNCIL
2015-2016
Privy Council – Program expenditures, including operating missions of Inquiry not otherwise provided for and the Minister’s residence; and the payment to each member Council for Canada who is a Minister without Portfolio does not preside over a Ministry of State of a salary no paid to Ministers of State who preside over Ministries o Act, as adjusted pursuant to the Parliament of Canada A
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items
period of less than a year and, pursuant to paragraph 2 Administration Act, authority to expend revenues recei through the provision of internal support services to ot expenditures incurred in the fiscal year PUBLIC HEALTH AGENCY OF CANADA 1
Public Health Agency of Canada – Operating expenditures graph 29.1(2)(a) of the Financial Administration Act, au enues to offset expenditures incurred in the fiscal year products, inspection services and the provision of inter other organizations
Public Health Agency of Canada – Capital expenditures
Public Health Agency of Canada – The grants listed in the E tions PUBLIC SAFETY AND EMERGENCY PREPAREDNESS
Public Safety and Emergency Preparedness – Operating ex to paragraph 29.1(2)(a) of the Financial Administration revenues received in a fiscal year through the provision ices to other organizations to offset associated expendi cal year, and the payment to each member of the Quee Canada who is a Minister without Portfolio or a Ministe preside over a Ministry of State of a salary not to excee isters of State who preside over Ministries of State und justed pursuant to the Parliament of Canada Act and pr less than a year
Public Safety and Emergency Preparedness – The grants li contributions PUBLIC SERVICE COMMISSION
Public Service Commission – Program expenditures and, p 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year to offset expenditures incurred in from the provision of staffing, assessment and counsel ucts and the provision of internal support services to ot PUBLIC WORKS AND GOVERNMENT SERVICES
Public Works and Government Services – Operating expen of accommodation, common and central services inclu tures on behalf of the Canada Pension Plan, the Employ the Seized Property Management Act; authority to expe during the fiscal year arising from accommodation and services in respect of these services and, pursuant to p Financial Administration Act, internal support services and the payment to each member of the Queen’s Privy is a Minister without Portfolio or a Minister of State wh Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries suant to the Parliament of Canada Act and pro rata for year
Public Works and Government Services – Capital expendit tures on works other than federal property and authorit federal property for improvements authorized by the M and Government Services
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items ROYAL CANADIAN MOUNTED POLICE
Royal Canadian Mounted Police – Operating expenditures graph 29.1(2)(a) of the Financial Administration Act, au enues received during a fiscal year to offset associated revenues from the provision of internal support service
Royal Canadian Mounted Police – Capital expenditures
Royal Canadian Mounted Police – The grants listed in the E tions, provided that the amount listed for any grant ma creased subject to the approval of the Treasury Board
ROYAL CANADIAN MOUNTED POLICE EXTERNAL REVIEW 1
Royal Canadian Mounted Police External Review Committ tures SECURITY INTELLIGENCE REVIEW COMMITTEE
Security Intelligence Review Committee – Program expend
Senate Ethics Officer – Program expenditures
SENATE ETHICS OFFICER
SHARED SERVICES CANADA 1
Shared Services Canada – Operating expenditures and, pu 29.1(2)(a) of the Financial Administration Act, authority ceived in the fiscal year to offset expenditures incurred from the provision of information technology services
Shared Services Canada – Capital expenditures
SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNC 1
Social Sciences and Humanities Research Council – Opera
Social Sciences and Humanities Research Council – The gr mates
Payments to the Standards Council of Canada pursuant to dards Council of Canada Act
STANDARDS COUNCIL OF CANADA
STATISTICS CANADA 1
Statistics Canada – Program expenditures, the grants listed pursuant to paragraph 29.1(2)(a) of the Financial Admin expend revenues received during a fiscal year to offset including revenues from the provision of internal suppo nizations SUPREME COURT OF CANADA
2015-2016
Supreme Court of Canada – Program expenditures
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items TELEFILM CANADA
Payments to Telefilm Canada to be used for the purposes Canada Act THE FEDERAL BRIDGE CORPORATION LIMITED
Payments to The Federal Bridge Corporation Limited THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC.
Payments to The Jacques-Cartier and Champlain Bridges I ment of the excess of the expenditures over the revenu clusive of depreciation on capital structures and reserv Jacques-Cartier, Champlain and Honoré-Mercier Bridge Bonaventure Autoroute, the Pont-Champlain Jetty, and Montreal THE SENATE
The Senate – Program expenditures, including an allowan the Speaker of the Senate, payments in respect of the c tors’ offices, contributions and authority to expend in th ceived during that fiscal year arising from the activities TRANSPORT
Transport – Operating expenditures and
(a) authority to make expenditures on other than federa of, or arising out of the exercise of jurisdiction in, aeron
(b) authority for the payment of commissions for reven the Aeronautics Act;
(c) pursuant to paragraph 29.1(2)(a) of the Financial Ad to expend revenue received during the fiscal year inclu ternal support services to other organizations; and
(d) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries suant to the Parliament of Canada Act and pro rata for year 5
Transport – Capital expenditures
Transport (Gateways and corridors) – Contributions
Transport (Transportation infrastructure) – The grants liste contributions
Transport (Other) – The grants listed in the Estimates and TREASURY BOARD SECRETARIAT
2015-2016
Treasury Board Secretariat – Program expenditures and th ber of the Queen’s Privy Council for Canada who is a M or a Minister of State who does not preside over a Mini not to exceed the salary paid to Ministers of State who State under the Salaries Act, as adjusted pursuant to th Act and pro rata for any period of less than a year and, 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year, and to offset expenditures incurr ing from the provision of internal support services to o from activities of the Treasury Board Secretariat
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items
Government Contingencies – Subject to the approval of th plement other appropriations and to provide for miscel foreseen expenditures not otherwise provided for, inclu tions not listed in the Estimates and the increase of the in these, where those expenditures are within the legal ment organization, and authority to reuse any sums all appropriation from other appropriations
Government-Wide Initiatives – Subject to the approval of t supplement other appropriations in support of the imp management initiatives in the public service of Canada
Public Service Insurance – Payments, in respect of insuran programs or other arrangements, or in respect of the a grams, or arrangements, including premiums, contribu other expenditures, made in respect of the public servic for such other persons, as Treasury Board determines, any revenues or other amounts received in respect of s ments to offset any such expenditures in respect of suc ments and to provide for the return to certain employee premium reduction under subsection 96(3) of the Empl
Operating Budget Carry Forward – Subject to the approval supplement other appropriations for the operating bud the previous fiscal year
Paylist Requirements – Subject to the approval of the Trea ment other appropriations for requirements related to p lowances, entitlements on cessation of service or empl made to terms and conditions of service or employmen ministration including members of the Royal Canadian Canadian Forces, where these have not been provided tion Adjustments
Capital Budget Carry Forward – Subject to the approval of supplement other appropriations for purposes of the ca ward allowance from the previous fiscal year VETERANS AFFAIRS
Veterans Affairs – Operating expenditures, upkeep of prop ing and other investigatory planning expenses that do real property, taxes, insurance and maintenance of pub subject to the approval of the Governor in Council, nec properties constructed under individual firm price cont Veterans’ Land Act (R.S.C. 1970, c. V-4), to correct defec Veteran nor the contractor can be held financially respo work on other properties as may be required to protect tor therein and the payment to each member of the Qu Canada who is a Minister without Portfolio or a Ministe preside over a Ministry of State of a salary not to excee isters of State who preside over Ministries of State und justed pursuant to the Parliament of Canada Act and pr less than a year
Veterans Affairs – The grants listed in the Estimates and co that the amount listed for any grant may be increased o the approval of the Treasury Board VETERANS REVIEW AND APPEAL BOARD
Veterans Review and Appeal Board – Program expenditure
Payments to VIA Rail Canada Inc. in respect of the costs of Company, payments for capital purposes and payment
VIA RAIL CANADA INC.
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1
Vote No.
Items
passenger services in Canada in accordance with contr suant to subparagraph (c)(i) of Transport Vote 52d, App WESTERN ECONOMIC DIVERSIFICATION 1
Western Economic Diversification – Operating expenditure each member of the Queen’s Privy Council for Canada Portfolio or a Minister of State who does not preside ov salary not to exceed the salary paid to Ministers of Stat istries of State under the Salaries Act, as adjusted purs Canada Act and pro rata for any period of less than a ye
Western Economic Diversification – The grants listed in the tions WINDSOR-DETROIT BRIDGE AUTHORITY
2015-2016
Payments to the Windsor-Detroit Bridge Authority for the d consistent with its Letters Patent and the Canada-Michi
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
ANNEXE 1
D’après le Budget principal des dépenses 2016-2017, la somme a postes figurant à la présente annexe (84 317 334 046 $), moins le to Loi de crédits no 1 pour 2016-2017 (25 034 468 074,99 $).
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées. No du crédit
Postes
ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRAN 1
Paiements à l’Administration canadienne de la sûreté du tr dépenses de fonctionnement et les dépenses en capital ADMINISTRATION DU PIPE-LINE DU NORD
Administration du pipe-line du Nord – Dépenses du Progra
AFFAIRES ÉTRANGÈRES, COMMERCE ET DÉVELOPPEMEN 1
Affaires étrangères, Commerce et Développement – Dépen compris celles liées à la nomination de représentants d leur personnel et aux Canadiens affectés par le gouvern sonnel d’organismes internationaux, et autorisation de vrables jusqu’à concurrence de la valeur des actions dé ganismes; dépenses relatives aux locaux de l’Organisat ternationale; dépenses recouvrables aux fins d’aide aux sidents canadiens domiciliés hors du Canada, y compri charge, qui sont dans le besoin à l’étranger et rapatriem conformément au paragraphe 29.1(2) de la Loi sur la ge bliques, autorisation de dépenser les recettes perçues a pour compenser les dépenses connexes survenues au c des services de formation offerts par l’Institut canadien foires commerciales et de l’éducation, les missions com vices de développement du commerce international, de ment des investissements, des services de télécommun des publications ministérielles et d’autres services four ministères, à des organismes, à des sociétés d’État et à non fédérales et des services consulaires spécialisés; ve membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
Affaires étrangères, Commerce et Développement – Dépen
Affaires étrangères, Commerce et Développement – Subve get des dépenses et contributions, y compris les paiem sées et la fourniture de biens et de services aux fins d’a té internationale, d’aide au développement internationa ternationale, d’aide à la paix mondiale et de la promotio l’investissement
Paiements au titre des programmes de pension, d’assuran ou d’autres ententes pour les employés recrutés sur pla Canada, ou au titre de l’administration de ces programm compris les primes, les contributions, les paiements d’a autres dépenses engagées à l’égard des employés recr rieur du Canada et pour les autres personnes que le Co
Conformément au paragraphe 12(2) de la Loi d’aide au dév (institutions financières), le montant de l’aide financière des Affaires étrangères, en consultation avec le ministr
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
paiements directs qui ne doivent pas dépasser 245 000 tions aux institutions financières internationales pour la 1er avril 2016 et se terminant le 31 mars 2017 L25
Conformément au paragraphe 12(2) de la Loi d’aide au dév (institutions financières), le montant de l’aide financière des Affaires étrangères, en consultation avec le ministr concerne l’achat d’actions d’institutions financières inte dépasser 2 353 542 $ US pour la période commençant l minant le 31 mars 2017, soit un montant estimé à 3 098 AFFAIRES INDIENNES ET DU NORD CANADIEN
Affaires indiennes et du Nord canadien – Dépenses de fon
a) conformément au paragraphe 29.1(2) de la Loi sur la bliques, autorisation de dépenser les recettes perçues a pour la prestation de services de soutien internes à d’au compenser les dépenses connexes survenues au cours
b) dépenses ayant trait aux ouvrages, bâtiments et mat penses recouvrables relativement aux services fournis sur des propriétés n’appartenant pas au gouvernement
c) autorisation d’affecter des fonds, dans le cadre des a mique des Indiens et des Inuits, pour assurer le dévelop des Indiens et des Inuits, et pour l’approvisionnement e riel;
d) autorisation de vendre l’électricité aux consommateu dans des centres éloignés et qui ne peuvent pas compt tives locales d’approvisionnement, conformément aux par le gouverneur en conseil;
e) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5
Affaires indiennes et du Nord canadien – Dépenses en cap
a) dépenses ayant trait aux bâtiments, ouvrages, terrain tion, le contrôle et la propriété peuvent être cédés soit a vinciaux, selon les conditions approuvées par le gouve des bandes indiennes ou à des Indiens, tant à titre colle discrétion du ministre des Affaires indiennes et du Nord telles dépenses engagées à l’égard de propriétés n’app nement fédéral;
b) autorisation d’engager des dépenses recouvrables se passant pas la part des frais assumés par les gouvernem des routes et ouvrages connexes. 10
Affaires indiennes et du Nord canadien – Subventions insc penses et contributions
L15
Prêts à des revendicateurs autochtones, conformément au par le gouverneur en conseil, pour le paiement des frai tion et de négociation concernant les revendications
AGENCE CANADIENNE D’ÉVALUATION ENVIRONNEMEN 1
2015-2016
Agence canadienne d’évaluation environnementale – Dépe contributions et, aux termes du paragraphe 29.1(2) de l finances publiques, autorisation de dépenser les recette par la prestation de services d’évaluation environneme
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
examens des commissions, les études approfondies, le tion et les publications d’information par l’Agence cana ronnementale
AGENCE CANADIENNE D’INSPECTION DES ALIMENTS 1
Agence canadienne d’inspection des aliments – Dépenses contributions
Agence canadienne d’inspection des aliments – Dépenses
AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCONOMIQ 1
Agence canadienne de développement économique du No tionnement
Agence canadienne de développement économique du No
AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU CANAD DU QUÉBEC 1
Agence de développement économique du Canada pour le Dépenses de fonctionnement et versement, à chacun d privé de la Reine pour le Canada qui a qualité de minist ministre d’État, mais qui ne dirige pas un ministère d’É cédant pas celui versé aux ministres d’État qui dirigent termes de la Loi sur les traitements, rajusté en vertu de du Canada et au prorata, pour toute période inférieure
Agence de développement économique du Canada pour le Subventions inscrites au Budget des dépenses et contr AGENCE DE LA SANTÉ PUBLIQUE DU CANADA
Agence de la santé publique du Canada – Dépenses de fon termes du paragraphe 29.1(2) de la Loi sur la gestion de torisation d’affecter les recettes pour compenser les dé cours de l’exercice pour la vente de produits, les servic tation de services de soutien internes à d’autres organi
Agence de la santé publique du Canada – Dépenses en cap
Agence de la santé publique du Canada – Subventions ins penses et contributions
AGENCE DE PROMOTION ÉCONOMIQUE DU CANADA AT 1
Agence de promotion économique du Canada atlantique – ment et versement, à chacun des membres du Conseil Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an
Agence de promotion économique du Canada atlantique – Budget des dépenses et contributions
AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOMIQUE TARIO 1
2015-2016
Agence fédérale de développement économique pour le S penses de fonctionnement
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit 5
Postes
Agence fédérale de développement économique pour le S tions inscrites au Budget des dépenses et contributions AGENCE SPATIALE CANADIENNE
Agence spatiale canadienne – Dépenses de fonctionnemen
Agence spatiale canadienne – Dépenses en capital
Agence spatiale canadienne – Subventions inscrites au Bu contributions AGRICULTURE ET AGROALIMENTAIRE
Agriculture et Agroalimentaire – Dépenses de fonctionnem ragraphe 29.1(2) de la Loi sur la gestion des finances pu dépenser les recettes provenant des ententes de recher vices de recherche, des activités de pâturage et de repr de pâturages communautaires, de l’administration du p et de la prestation de services de soutien internes à d’a compenser les dépenses engagées durant l’exercice; ve membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
Agriculture et Agroalimentaire – Dépenses en capital
Agriculture et Agroalimentaire – Subventions inscrites au B contributions ANCIENS COMBATTANTS
Anciens Combattants – Dépenses de fonctionnement; entr compris les dépenses afférentes à des travaux de génie nique qui n’ajoutent aucune valeur tangible à la proprié taxes, à l’assurance et au maintien des services publics serve de l’approbation du gouverneur en conseil, d’effe ration nécessaires sur des propriétés construites en ver à prix ferme et vendues conformément à la Loi sur les t ciens combattants (S.R.C. 1970, ch. V-4), afin de corrige ni l’ancien combattant ni l’entrepreneur ne peuvent être responsables ainsi que tout autre travail qui s’impose s afin de sauvegarder l’intérêt que le directeur y possède membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
Anciens Combattants – Subventions inscrites au Budget de tions, le montant inscrit à chacune des subventions pou réserve de l’approbation du Conseil du Trésor AUTORITÉ DU PONT WINDSOR-DÉTROIT
2015-2016
Paiements à l’Autorité du pont Windsor-Détroit pour l’exéc conformément à ses lettres patentes et à l’Accord sur le gan
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes BIBLIOTHÈQUE DU PARLEMENT
Bibliothèque du Parlement – Dépenses du Programme, y c dépenser les recettes produites durant l’exercice prove bliothèque du Parlement BIBLIOTHÈQUE ET ARCHIVES DU CANADA
Bibliothèque et Archives du Canada – Dépenses de fonctio inscrites au Budget des dépenses, contributions et, aux 29.1(2) de la Loi sur la gestion des finances publiques, a recettes produites pour compenser les dépenses conne l’exercice et attribuables à l’accès à la collection et à la ments de celle-ci
Bibliothèque et Archives du Canada – Dépenses en capital
BUREAU CANADIEN D’ENQUÊTE SUR LES ACCIDENTS DE SÉCURITÉ DES TRANSPORTS 1
Bureau canadien d’enquête sur les accidents de transport ports – Dépenses du Programme BUREAU DE L’ENQUÊTEUR CORRECTIONNEL
Bureau de l’enquêteur correctionnel – Dépenses du Progra BUREAU DE L’INFRASTRUCTURE DU CANADA
Bureau de l’infrastructure du Canada – Dépenses de foncti
Bureau de l’infrastructure du Canada – Dépenses en capita
Bureau de l’infrastructure du Canada – Contributions
BUREAU DE LA COORDONNATRICE DE LA SITUATION DE 1
Bureau de la coordonnatrice de la situation de la femme – ment et versement, à chacun des membres du Conseil Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an
Bureau de la coordonnatrice de la situation de la femme – Budget des dépenses et contributions
BUREAU DU COMMISSAIRE DU CENTRE DE LA SÉCURITÉ TIONS 1
Bureau du commissaire du Centre de la sécurité des téléco penses du Programme BUREAU DU DIRECTEUR DES POURSUITES PÉNALES
2015-2016
Bureau du directeur des poursuites pénales – Dépenses du mément au paragraphe 29.1(2) de la Loi sur la gestion d autorisation de dépenser au cours d’un exercice les rec de celui-ci par la prestation de services de poursuites e par la prestation de services de soutien internes à d’aut que par la prestation de services facultatifs aux sociétés nismes non gouvernementaux et internationaux, à con
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soient conformes au mandat du Bureau du directeur de de compenser les dépenses connexes au cours du mêm
BUREAU DU SURINTENDANT DES INSTITUTIONS FINANC 1
Bureau du surintendant des institutions financières – Dépe
CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU TRA 1
Centre canadien d’hygiène et de sécurité au travail – Dépe
CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLARATION CANADA 1
Centre d’analyse des opérations et déclarations financières du Programme CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATIONS
Centre de la sécurité des télécommunications – Dépenses tu du paragraphe 29.1(2) de la Loi sur la gestion des fin sation de dépenser les recettes perçues au cours de l’ex activités de l’organisation, y compris la prestation de se ternes à d’autres organisations pour compenser les dép de l’exercice
CENTRE DE RECHERCHES POUR LE DÉVELOPPEMENT INT 1
Versements au Centre de recherches pour le développeme CHAMBRE DES COMMUNES
Chambre des communes – Dépenses du Programme, y co pour le fonctionnement des bureaux de circonscription butions et l’autorisation de dépenser les recettes de l’ex tivités de la Chambre des communes CITOYENNETÉ ET IMMIGRATION
Citoyenneté et Immigration – Dépenses de fonctionnemen ragraphe 29.1(2) de la Loi sur la gestion des finances pu dépenser les recettes perçues au cours d’un exercice po penses connexes encourues au cours de l’exercice pou liés à Expérience internationale Canada; versement à ch Conseil privé de la Reine pour le Canada qui a qualité d feuille ou de ministre d’État, mais qui ne dirige pas un m tement n’excédant pas celui versé aux ministres d’État d’État, aux termes de la Loi sur les traitements, rajusté Parlement du Canada et au prorata, pour toute période
Citoyenneté et Immigration – Dépenses en capital
Citoyenneté et Immigration – Subventions inscrites au Bud contributions, y compris la fourniture de biens et de ser
2015-2016
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COMITÉ DE SURVEILLANCE DES ACTIVITÉS DE RENSEIGN 1
Comité de surveillance des activités de renseignement de Programme
COMITÉ EXTERNE D’EXAMEN DE LA GENDARMERIE ROY 1
Comité externe d’examen de la Gendarmerie royale du Ca gramme COMITÉ EXTERNE D’EXAMEN DES GRIEFS MILITAIRES
Comité externe d’examen des griefs militaires – Dépenses COMMISSAIRE À LA MAGISTRATURE FÉDÉRALE
Commissaire à la magistrature fédérale – Dépenses de fon indemnités et dépenses pour les juges, y compris les ju suprême du Yukon, de la Cour suprême des Territoires Cour de justice du Nunavut, non prévus dans la Loi sur du paragraphe 29.1(2) de la Loi sur la gestion des finan tion de dépenser les recettes de lʼannée générées par la administratifs et de formation judiciaire
Commissaire à la magistrature fédérale – Conseil canadien penses de fonctionnement COMMISSARIAT À L’INTÉGRITÉ DU SECTEUR PUBLIC
Commissariat à l’intégrité du secteur public – Dépenses du tions COMMISSARIAT AU LOBBYING
Commissariat au lobbying – Dépenses du Programme
COMMISSARIAT AUX CONFLITS D’INTÉRÊTS ET À LʼÉTHI 1
Commissariat aux conflits d’intérêts et à l’éthique – Dépen COMMISSARIAT AUX LANGUES OFFICIELLES
Commissariat aux langues officielles – Dépenses du Progr
COMMISSARIATS À L’INFORMATION ET À LA PROTECTIO CANADA 1
Commissariats à l’information et à la protection de la vie p missariat à l’information du Canada – Dépenses du Pro
Commissariats à l’information et à la protection de la vie p missariat à la protection de la vie privée du Canada – D et contributions; conformément au paragraphe 29.1(2) des finances publiques, autorisation de dépenser les re dʼun exercice pour la prestation de services de soutien nisations pour compenser les dépenses connexes surve cice
2015-2016
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Commission canadienne de sûreté nucléaire – Dépenses d tions inscrites au Budget des dépenses et contributions
COMMISSION CANADIENNE DES DROITS DE LA PERSON 1
Commission canadienne des droits de la personne – Dépe conformément au paragraphe 29.1(2) de la Loi sur la ge bliques, autorisation de dépenser les recettes perçues a pour la prestation de services de soutien internes à d’au compenser les dépenses connexes survenues au cours COMMISSION CANADIENNE DES GRAINS
Commission canadienne des grains – Dépenses du Progra COMMISSION CANADIENNE DU LAIT
Commission canadienne du lait – Dépenses du Programm COMMISSION CANADIENNE DU TOURISME
Paiements à la Commission canadienne du tourisme
COMMISSION CIVILE D’EXAMEN ET DE TRAITEMENT DES LA GENDARMERIE ROYALE DU CANADA 1
Commission civile d’examen et de traitement des plaintes rie royale du Canada – Dépenses du Programme COMMISSION D’EXAMEN DES PLAINTES CONCERNANT
Commission d’examen des plaintes concernant la police m Programme
COMMISSION DE L’IMMIGRATION ET DU STATUT DE RÉF 1
Commission de l’immigration et du statut de réfugié – Dép COMMISSION DE LA CAPITALE NATIONALE
Paiements à la Commission de la capitale nationale pour le nement
Paiements à la Commission de la capitale nationale pour le COMMISSION DE LA FONCTION PUBLIQUE
Commission de la fonction publique – Dépenses du Progra au paragraphe 29.1(2) de la Loi sur la gestion des finan tion d’affecter au cours d’un exercice les revenus et de engagées au cours du même exercice par la prestation dotation, d’évaluation et de counseling et la prestation ternes à d’autres organisations COMMISSION DES CHAMPS DE BATAILLE NATIONAUX
2015-2016
Commission des champs de bataille nationaux – Dépenses
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COMMISSION DES LIBÉRATIONS CONDITIONNELLES DU 1
Commission des libérations conditionnelles du Canada – D et, en vertu du paragraphe 29.1(2) de la Loi sur la gestio bliques, autorisation de dépenser les recettes générées cice et issues de la prestation de services visant le traite suspension du casier présentées par les personnes con tions à des lois ou à des règlements fédéraux, et de por tion des dépenses engagées pendant cet exercice COMMISSION DU DROIT D’AUTEUR
Commission du droit d’auteur – Dépenses du Programme
COMMISSION MIXTE INTERNATIONALE (SECTION CANA 1
Commission mixte internationale (section canadienne) – D Traitements et dépenses de la section canadienne; dép études, enquêtes et relevés exécutés par la Commissio ternational qui lui est confié et dépenses faites par la Co l’Accord entre le Canada et les États-Unis relatif à la qu Grands Lacs CONSEIL CANADIEN DES NORMES
Paiements versés au Conseil canadien des normes aux ter sur le Conseil canadien des normes
CONSEIL D’EXAMEN DU PRIX DES MÉDICAMENTS BREVE 1
Conseil d’examen du prix des médicaments brevetés – Dép
CONSEIL DE LA RADIODIFFUSION ET DES TÉLÉCOMMUN DIENNES 1
Conseil de la radiodiffusion et des télécommunications can Programme et, aux termes du paragraphe 29.1(2) de la nances publiques, autorisation d’affecter les recettes de Règlement de 2010 sur les droits de télécommunication sur les droits de licence de radiodiffusion, du Règlemen aux télécommunications non sollicitées et des autres ac qu’à concurrence des montants approuvés par le Conse CONSEIL DE RECHERCHES EN SCIENCES HUMAINES
Conseil de recherches en sciences humaines – Dépenses d
Conseil de recherches en sciences humaines – Subvention dépenses
CONSEIL DE RECHERCHES EN SCIENCES NATURELLES E 1
Conseil de recherches en sciences naturelles et en génie – ment
Conseil de recherches en sciences naturelles et en génie – Budget des dépenses
2015-2016
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Paiements au Conseil des Arts du Canada, aux termes de l Conseil des Arts du Canada, devant servir aux fins géné de cette loi CONSEIL NATIONAL DE RECHERCHES DU CANADA
Conseil national de recherches du Canada – Dépenses de f
Conseil national de recherches du Canada – Dépenses en c
Conseil national de recherches du Canada – Subventions i dépenses et contributions, y compris la fourniture de b l’observatoire international du Télescope de trente mèt CONSEIL PRIVÉ
Conseil privé – Dépenses du Programme, y compris les dé ment des commissions d’enquête non prévues ailleurs la résidence du premier ministre; versement, à chacun privé de la Reine pour le Canada qui a qualité de minist ministre d’État, mais qui ne dirige pas un ministère d’É cédant pas celui versé aux ministres d’État qui dirigent termes de la Loi sur les traitements, rajusté en vertu de du Canada et au prorata, pour toute période inférieure au paragraphe 29.1(2) de la Loi sur la gestion des finan tion de dépenser les recettes perçues au cours d’un exe de services de soutien internes à d’autres organisations penses connexes survenues au cours de l’exercice CONSEILLER SÉNATORIAL EN ÉTHIQUE
Conseiller sénatorial en éthique – Dépenses du Programm CORPORATION COMMERCIALE CANADIENNE
Versements à la Corporation commerciale canadienne COUR SUPRÊME DU CANADA
Cour suprême du Canada – Dépenses du Programme DÉFENSE NATIONALE
2015-2016
Défense nationale – Dépenses de fonctionnement et autori réserve d’affectation par le Conseil du Trésor, des enga 28 092 215 320 $ à l’égard des crédits 1, 5 et 10 du Minis née au cours de laquelle sera effectué le paiement de c il est estimé qu’une tranche de 10 318 618 383 $ deviend nées à venir); autorisation, sous réserve des directives faire des dépenses ou des avances recouvrables à l’éga de services rendus au nom de particuliers, de sociétés, d’autres ministères et organismes de l’État et d’autres a du paragraphe 29.1(2) de la Loi sur la gestion des finan tion de dépenser les recettes perçues au cours de l’exer dépenses relatives à ce crédit, y compris la prestation d ternes à d’autres organisations; autorisation de verser d programmes de pension, d’assurance et de sécurité soc pour les employés recrutés sur place à l’extérieur du Ca tration de tels programmes ou de telles ententes, y com contributions, les paiements d’avantages, les frais et le gées à l’égard des employés recrutés sur place à l’extér
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les autres personnes que le Conseil du Trésor décidera membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an 5
Défense nationale – Dépenses en capital
Défense nationale – Subventions inscrites au Budget des d lesquelles subventions et contributions peuvent compr nétaires ou tenir lieu de paiement accordé à un bénéfic biens ou de services ou l’utilisation d’installations, et qu comprendre les contributions pouvant être approuvées conseil, aux termes de l’article 3 de la Loi de 1950 sur le pour l’acquisition ou le transfert d’équipement de défen fournitures ou d’installations aux fins de défense DIRECTEUR GÉNÉRAL DES ÉLECTIONS
Directeur général des élections – Dépenses du Programme
DIVERSIFICATION DE L’ÉCONOMIE DE L’OUEST CANADIE 1
Diversification de l’économie de l’Ouest canadien – Dépen versement, à chacun des membres du Conseil privé de qui a qualité de ministre sans portefeuille ou de ministr rige pas un ministère d’État, d’un traitement n’excédan nistres d’État qui dirigent un ministère d’État, aux term ments, rajusté en vertu de la Loi sur le Parlement du Ca toute période inférieure à un an
Diversification de l’économie de l’Ouest canadien – Subve des dépenses et contributions ÉCOLE DE LA FONCTION PUBLIQUE DU CANADA
École de la fonction publique du Canada – Dépenses du Pr EMPLOI ET DÉVELOPPEMENT SOCIAL
Emploi et Développement social – Dépenses de fonctionne
a) autorisation d’effectuer des dépenses recouvrables a sions du Canada et du Compte des opérations de l’assu
b) en vertu du paragraphe 29.1(2) de la Loi sur la gestio le pouvoir de dépenser, afin de compenser les dépense cours de l’exercice, les recettes reçues au cours de l’exe
(i) des services du Secteur des programmes d’accès
(ii) des services visant à aider les provinces à admin provinciaux financés aux termes des Ententes sur le ché du travail,
(iii) des services offerts au nom d’autres ministères et/ou d’établissements publics du gouvernement féd
(iv) du montant facturé à n’importe quelle société d’ 14b) de la Loi sur l’indemnisation des agents de l’Éta coûts de litige pour les recours par subrogation pou
(v) de la portion des coûts de litige découlant des rè mandes de réclamation auprès de tiers pour les min faits en vertu de la Loi sur l’indemnisation des agen
2015-2016
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c) versement, à chacun des membres du Conseil privé d Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5
Emploi et Développement social – Subventions inscrites au contributions ÉNERGIE ATOMIQUE DU CANADA LIMITÉE
Paiements à Énergie atomique du Canada limitée pour les ment et les dépenses en capital
ENVIRONNEMENT 1
Environnement – Dépenses de fonctionnement et, aux term 29.1(2) de la Loi sur la gestion des finances publiques, a les recettes provenant de la prestation de services ou d d’information découlant des opérations du Ministère fin compris les services de recherche, les services d’analys fiques, les relevés hydrologiques, les services de réglem veillance, y compris les activités de surveillance des sab droits d’entrée et les permis, les services de biens imm ministre de l’Environnement d’engager des experts-con sions peuvent avoir besoin, au traitement que ces comm miner; versement, à chacun des membres du Conseil p Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an
Environnement – Dépenses en capital et autorisation de fa provinces ou aux municipalités à titre de contributions tion entrepris par ces administrations; autorisation de c couvrables ne dépassant pas la part des frais de projets des organismes provinciaux et des organismes de l’ext penses faites à lʼégard de propriétés n’appartenant pas
Environnement – Subventions inscrites au Budget des dép contributions aux pays en développement conforméme pour l’application du Protocole de Montréal sous forme ou de fourniture de biens, équipement ou services
FINANCES 1
Finances – Dépenses du Programme, contributions et vers membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an; conformément au paragraphe 29.1(2) de finances publiques, autorisation de dépenser les recette exercice pour la prestation de services de soutien intern tions pour compenser les dépenses connexes survenue
Conformément au paragraphe 8(2) de la Loi sur les accord des accords connexes, le montant de l’aide financière f Finances par des paiements directs à l’Association inter ment ne peut dépasser 441 620 000 $ pour 2016-2017
2015-2016
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Gendarmerie royale du Canada – Dépenses de fonctionnem au paragraphe 29.1(2) de la Loi sur la gestion des finan tion de dépenser les recettes perçues au cours d’un exe dépenses connexes survenues, y compris les recettes p vices de soutien internes à d’autres organisations
Gendarmerie royale du Canada – Dépenses en capital
Gendarmerie royale du Canada – Subventions inscrites au contributions, le montant inscrit à chacune des subvent fié sous réserve de l’approbation du Conseil du Trésor GOUVERNEUR GÉNÉRAL
Gouverneur général – Dépenses du Programme, subventio des dépenses et dépenses faites à l’égard des anciens g compris celles effectuées à l’égard de leur conjoint, dur les six mois suivant leur décès, relativement à lʼaccomp qui leur sont échues par suite de leurs fonctions de gou
INDUSTRIE 1
Industrie – Dépenses de fonctionnement et, conformémen de la Loi sur la gestion des finances publiques, autorisa d’un exercice les recettes perçues au cours de celui-ci à dépenses relatives à la prestation de services de soutie propriété intellectuelle du Canada et à d’autres organis les communications, aux faillites et aux corporations et services et des processus de réglementation, prévus en concurrence : dépôt d’un avis préalable à une fusion, ce préalables, avis consultatifs et photocopies; versement du Conseil privé de la Reine pour le Canada qui a qualit feuille ou de ministre d’État, mais qui ne dirige pas un m tement n’excédant pas celui versé aux ministres d’État d’État, aux termes de la Loi sur les traitements, rajusté Parlement du Canada et au prorata, pour toute période
Industrie – Dépenses en capital
Industrie – Subventions inscrites au Budget des dépenses
L15
Paiements conformément au paragraphe 14(2) de la Loi su trie
L20
Prêts conformément à l’alinéa 14(1)a) de la Loi sur le minis INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA
Instituts de recherche en santé du Canada – Dépenses de f
Instituts de recherche en santé du Canada – Subventions in dépenses JUSTICE
2015-2016
Justice – Dépenses de fonctionnement et, conformément a la Loi sur la gestion des finances publiques, autorisatio exercice les recettes, et de compenser les dépenses eng exercice, qui découlent de la prestation de services juri obligatoire aux ministères et organismes fédéraux et de des sociétés d’État, à des organisations non fédérales e tion que ces services soient conformes au mandat du M tion de services de soutien internes à d’autres organisa cun des membres du Conseil privé de la Reine pour le C
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ministre sans portefeuille ou de ministre d’État, mais qu tère d’État, d’un traitement n’excédant pas celui versé a dirigent un ministère d’État, aux termes de la Loi sur le vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an 5
Justice – Subventions inscrites au Budget des dépenses et LA SOCIÉTÉ DES PONTS FÉDÉRAUX LIMITÉE
Paiements à La Société des ponts fédéraux Limitée
LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC. 1
Paiements à la société Les Ponts Jacques-Cartier et Champ paiement de l’excédent des dépenses sur les revenus d de l’amortissement des immobilisations et des réserves tation des ponts Jacques-Cartier, Champlain et Honoré l’autoroute Bonaventure, de l’estacade du pont Champl ville à Montréal
MARINE ATLANTIQUE S.C.C. 1
Paiements à Marine Atlantique S.C.C. relativement aux fra société, paiements à des fins d’immobilisations et paiem de transport, y compris les services de transport maritim ment à des marchés conclus avec Sa Majesté : traversie Neuve
MUSÉE CANADIEN DE L’HISTOIRE 1
Paiements au Musée canadien de l’histoire à l’égard des d ment et des dépenses en capital
MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 1
Paiements au Musée canadien de l’immigration du Quai 21 de fonctionnement et des dépenses en capital
MUSÉE CANADIEN DE LA NATURE 1
Paiements au Musée canadien de la nature à l’égard des d ment et des dépenses en capital
MUSÉE CANADIEN DES DROITS DE LA PERSONNE 1
Paiements au Musée canadien des droits de la personne à fonctionnement et des dépenses en capital
MUSÉE DES BEAUX-ARTS DU CANADA 1
Paiements au Musée des beaux-arts du Canada à l’égard d nement et des dépenses en capital
Paiements au Musée des beaux-arts du Canada à l’égard d pour la collection et des frais connexes découlant de ce
2015-2016
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MUSÉE NATIONAL DES SCIENCES ET DE LA TECHNOLOG 1
Paiements au Musée national des sciences et de la techno penses de fonctionnement et des dépenses en capital
OFFICE DES TRANSPORTS DU CANADA 1
Office des transports du Canada – Dépenses du Programm
OFFICE NATIONAL DE L’ÉNERGIE 1
Office national de l’énergie – Dépenses du Programme et c OFFICE NATIONAL DU FILM
Office national du film – Dépenses du Programme PATRIMOINE CANADIEN
Patrimoine canadien – Dépenses de fonctionnement et, au 29.1(2) de la Loi sur la gestion des finances publiques, a recettes générées au cours de l’exercice par l’Institut ca le Réseau canadien d’information sur le patrimoine, le B des produits audiovisuels canadiens et le programme E ainsi que par la prestation de services de soutien intern tions; versement, à chacun des membres du Conseil pr Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an
Patrimoine canadien – Subventions inscrites au Budget de tions
PÊCHES ET OCÉANS 1
Pêches et Océans – Dépenses de fonctionnement et :
a) participation du Canada aux dépenses des commissi pêches, autorisation de fournir gratuitement des locaux nationales des pêches, et autorisation de consentir des équivalentes aux montants de la quote-part de ces com grammes à frais partagés;
b) autorisation de consentir des avances recouvrables à transport et d’arrimage et d’autres services de la marin le compte de particuliers, d’organismes indépendants e ments au cours de l’exercice d’une juridiction ou par su ridiction en matière de navigation, y compris les aides à gation maritime;
c) aux termes du paragraphe 29.1(2) de la Loi sur la ges bliques, autorisation de dépenser les recettes produites des activités ou par suite des activités de la Garde côtiè prestation de services de soutien internes à d’autres or
d) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc
2015-2016
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ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5
Pêches et Océans – Dépenses en capital et autorisation de provinces, aux municipalités, à des autorités locales ou vés à titre de contributions aux travaux de construction nistrations; autorisation d’acheter des bateaux de pêch disposer
Pêches et Océans – Subventions inscrites au Budget des d PPP CANADA INC.
Paiements à PPP Canada Inc. pour le fonctionnement et l’e grammes
Paiements à PPP Canada Inc. pour les investissements du RESSOURCES NATURELLES
Ressources naturelles – Dépenses de fonctionnement et, a 29.1(2) de la Loi sur la gestion des finances publiques, a les recettes reçues pendant l’exercice par suite de la ve mation et de produits forestiers, de la délivrance de per tion et des certifications liés à la Loi sur les explosifs et sur les explosifs, de la perception de frais pour les serv consultation, d’évaluation, d’analyse et d’administratio tés du Ministère et pour la prestation de services de sou organisations; versement, à chacun des membres du C pour le Canada qui a qualité de ministre sans portefeui mais qui ne dirige pas un ministère d’État, d’un traitem versé aux ministres d’État qui dirigent un ministère d’É sur les traitements, rajusté en vertu de la Loi sur le Parl prorata, pour toute période inférieure à un an
Ressources naturelles – Dépenses en capital
Ressources naturelles – Subventions inscrites au Budget d tions
SANTÉ 1
Santé – Dépenses de fonctionnement et, aux termes du pa sur la gestion des finances publiques, autorisation d’aff compenser les dépenses engagées au cours de l’exerci services ou la vente de produits se rattachant à la prote tivités de réglementation et aux services médicaux, ain services de soutien internes à d’autres organisations; v membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
Santé – Dépenses en capital
Santé – Subventions inscrites au Budget des dépenses et c de paiements comptant et de fourniture de biens ou de
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
SECRÉTARIAT DES CONFÉRENCES INTERGOUVERNEMEN 1
Secrétariat des conférences intergouvernementales canad Programme SECRÉTARIAT DU CONSEIL DU TRÉSOR
Secrétariat du Conseil du Trésor – Dépenses du Programm des membres du Conseil privé de la Reine pour le Cana nistre sans portefeuille ou de ministre d’État, mais qui n d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an; conformément au paragraphe 29.1(2) de finances publiques, autorisation de dépenser les recette exercice pour la prestation de services de soutien intern tions pour compenser les dépenses connexes survenue et pour des activités du Secrétariat du Conseil du Tréso
Éventualités du gouvernement – Sous réserve de l’approb sor, pour s’ajouter à d’autres crédits et pour payer des gentes ou imprévues qui n’ont pas autrement été pourv ventions et les contributions qui ne sont pas énumérée penses et l’augmentation du montant des subventions quand ces dépenses s’inscrivent dans le mandat légal d vernementale et autorisation de réemployer les somme tirées d’autres crédits et versées au présent crédit
Initiatives pangouvernementales – Sous réserve de l’appro sor, pour s’ajouter à d’autres crédits pour appuyer la m de gestion stratégique entreprises dans la fonction pub
Assurances de la fonction publique – Paiements à l’égard d rance, de pension, d’avantages sociaux ou autres, ou a tion de ces programmes ou autres, notamment des prim des avantages sociaux, des frais et autres dépenses fait tion publique ou d’une partie de celle-ci et pour toutes minées par le Conseil du Trésor; autorisation de dépen toutes autres sommes perçues à l’égard de ces program compenser toutes dépenses découlant de ces program pourvoir au remboursement à certains employés de leu primes conformément au paragraphe 96(3) de la Loi su
Report du budget de fonctionnement – Sous réserve de l’a Trésor, pour s’ajouter à d’autres crédits en raison du re tionnement de l’exercice précédent
Besoins en matière de rémunération – Sous réserve de l’ap Trésor, pour s’ajouter à d’autres crédits pour des besoi parentales et de maternité, aux versements liés à la ces d’emploi, aux rajustements apportés aux modalités de l’administration publique fédérale, y compris pour les m rie royale du Canada et des Forces canadiennes, qui n’o crédit 15, Rajustements à la rémunération
Report du budget des dépenses en capital – Sous réserve d Conseil du Trésor, ce crédit s’ajoute à d’autres crédits a get des dépenses en capital de l’exercice précédent SÉCURITÉ PUBLIQUE ET PROTECTION CIVILE
2015-2016
Sécurité publique et Protection civile – Dépenses de foncti ment au paragraphe 29.1(2) de la Loi sur la gestion des risation de dépenser les recettes perçues au cours d’un tion de services de soutien internes à d’autres organisa dépenses connexes survenues au cours de l’exercice; v membres du Conseil privé de la Reine pour le Canada q
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an 5
Sécurité publique et Protection civile – Subventions inscrit penses et contributions SÉNAT
Sénat – Dépenses du Programme, y compris une indemnit cement d’une résidence pour le président du Sénat, ver coûts de fonctionnement des bureaux des sénateurs, co tion de dépenser au cours d’un exercice les recettes pe vités du Sénat, au cours de ce même exercice SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIAIRES
Service administratif des tribunaux judiciaires – Dépenses
SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINIS 1
Service canadien dʼappui aux tribunaux administratifs – Dé autorisation dʼeffectuer des dépenses recouvrables au sions du Canada et du Compte des opérations de lʼassu SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCURITÉ
Service canadien du renseignement de sécurité – Dépense SERVICE CORRECTIONNEL DU CANADA
Service correctionnel du Canada – Dépenses de fonctionne crites au Budget des dépenses, contributions et :
a) autorisation de verser à la Caisse de bienfaisance de rés, au cours de l’année, des activités des détenus finan
b) autorisation d’exploiter des cantines dans les établis déposer les revenus provenant des ventes dans la Cais détenus;
c) paiements, selon les conditions prescrites par le gou détenus libérés ou pour le compte des détenus libérés pacité physique lors de leur participation aux activités n grammes réalisés dans les établissements fédéraux, et de détenus et d’ex-détenus décédés à la suite de leur p normales des programmes réalisés dans les établissem
d) autorisation au ministre de la Sécurité publique et de réserve de l’approbation du gouverneur en conseil, de le gouvernement de l’une ou l’autre des provinces en v dans les établissements de cette province, de personne férées dans un pénitencier, de l’indemnisation pour l’en et du paiement des frais de construction et d’autres frai blissements. 5
Service correctionnel du Canada – Dépenses en capital, y c
a) aux collectivités autochtones, au sens de l’article 79 d correctionnel et la mise en liberté sous condition, en ce tion de services correctionnels en vertu de l’article 81 d
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
b) aux organisations sans but lucratif prenant part aux communautaires, aux provinces et aux municipalités à pour des travaux de construction entrepris par ces adm SERVICE DE PROTECTION PARLEMENTAIRE 1
Service de protection parlementaire – Dépenses du Progra SERVICES PARTAGÉS CANADA
Services partagés Canada – Dépenses de fonctionnement ragraphe 29.1(2) de la Loi sur la gestion des finances pu d’affecter au cours de l’exercice les revenus et de comp gées au cours du même exercice par la prestation de se l’information
Services partagés Canada – Dépenses en capital
SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOGEME 1
Rembourser à la Société canadienne d’hypothèques et de cordées sur les prêts consentis, les subventions et cont dépenses contractées, ainsi que les pertes subies et les en vertu des dispositions de la Loi nationale sur l’habita pouvoirs que la Société exerce ou des tâches et des fon conformité avec le pouvoir de toute loi du Parlement du nationale sur l’habitation, au titre du pouvoir qui lui est Société canadienne d’hypothèques et de logement SOCIÉTÉ CANADIENNE DES POSTES
Paiements à la Société canadienne des postes à des fins sp SOCIÉTÉ DU CENTRE NATIONAL DES ARTS
Paiements à la Société du Centre national des Arts à l’égar tionnement SOCIÉTÉ RADIO-CANADA
Paiements à la Société Radio-Canada pour les dépenses de
Paiements à la Société Radio-Canada pour le fonds de rou
Paiements à la Société Radio-Canada pour les dépenses en
STATION CANADIENNE DE RECHERCHE DANS L’EXTRÊM 1
Station canadienne de recherche dans l’Extrême-Arctique gramme, subventions inscrites au Budget des dépense STATISTIQUE CANADA
2015-2016
Statistique Canada − Dépenses du Programme, subvention dépenses et, conformément au paragraphe 29.1(2) de la finances publiques, autorisation de dépenser les recette exercice pour compenser les dépenses connexes surve cettes pour la prestation de services de soutien internes
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes TÉLÉFILM CANADA
Paiements à Téléfilm Canada devant servir aux fins prévue Canada TRANSPORTS
Transports – Dépenses de fonctionnement et :
a) autorisation d’engager des dépenses pour des biens dant l’exercice d’une juridiction ou par suite de l’exercic matière d’aéronautique;
b) autorisation de faire des paiements de commissions revenus conformément à la Loi sur l’aéronautique;
c) aux termes du paragraphe 29.1(2) de la Loi sur la ges bliques, autorisation de dépenser les recettes de l’exerc venant de la prestation de services de soutien internes
d) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5
Transports – Dépenses en capital
Transports (Portes dʼentrée et corridors) – Contributions
Transports (Infrastructures de transport) – Subventions ins penses et contributions
Transports (Autres) – Subventions inscrites au Budget des tions TRAVAUX PUBLICS ET SERVICES GOUVERNEMENTAUX
Travaux publics et Services gouvernementaux – Dépenses la prestation de services de gestion des locaux et de se traux, y compris les dépenses recouvrables au titre du R Canada, de la Loi sur l’assurance-emploi et de la Loi su biens saisis; autorisation de dépenser les recettes de l’e services de gestion des locaux et des services commun mément au paragraphe 29.1(2) de la Loi sur la gestion d des services de soutien internes à d’autres organisation des membres du Conseil privé de la Reine pour le Cana nistre sans portefeuille ou de ministre d’État, mais qui n d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
Travaux publics et Services gouvernementaux – Dépenses dépenses relatives à des ouvrages autres que des biens de rembourser les locataires d’immeubles fédéraux à l’ torisées par le ministre des Travaux publics et des Serv
TRIBUNAL DES ANCIENS COMBATTANTS (RÉVISION ET A 1
2015-2016
Tribunal des anciens combattants (révision et appel) – Dép
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes VÉRIFICATEUR GÉNÉRAL
Vérificateur général – Dépenses du Programme et, en vertu de la Loi sur la gestion des finances publiques, autorisa cettes obtenues pour compenser les dépenses engagée l’exercice des services professionnels d’audit aux mem des vérificateurs législatifs (CCVL) ainsi que les audits a ciers et de performance et les audits des accords de con tion internationale du Travail (OIT) VIA RAIL CANADA INC.
2015-2016
Paiements à VIA Rail Canada Inc. relativement aux frais de ciété, paiements à des fins d’immobilisations et paieme tion d’un service ferroviaire aux voyageurs au Canada, chés conclus en vertu du sous-alinéa c)(i) du crédit 52d no 1 de 1977 portant affectation de crédits
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 2
SCHEDULE 2
Based on the Main Estimates 2016–17, the amount granted is $4, out in this Schedule ($5,555,215,509) less the total of the interim tion Act No. 1, 2016–17 ($1,388,803,877.25).
Sums granted to Her Majesty by this Act for the fiscal year endin following fiscal year ending March 31, 2018 and the purposes for w Vote No.
Items CANADA BORDER SERVICES AGENCY
Canada Border Services Agency – Operating expenditures graph 29.1(2)(a) of the Financial Administration Act, au current fiscal year revenues received during the fiscal y operations of the Canada Border Services Agency: fees service or the use of a facility or for a product, right or received under contracts entered into by the Agency
Canada Border Services Agency – Capital expenditures CANADA REVENUE AGENCY
Canada Revenue Agency – Operating expenditures, contri expenditures on behalf of the Canada Pension Plan and ance Act
Canada Revenue Agency – Capital expenditures and recov behalf of the Canada Pension Plan and the Employmen PARKS CANADA AGENCY
Parks Canada Agency – Program expenditures, including c grants listed in the Estimates and contributions, includ than federal property, and payments to provinces and butions towards the cost of undertakings carried out by
Payments to the New Parks and Historic Sites Account for lishing new national parks, national historic sites and r set out in section 21 of the Parks Canada Agency Act
2015-2016
Chapter 5: Appropriation Act No. 2, 2016–17 SCHEDULE 2 (French)
ANNEXE 2
D’après le Budget principal des dépenses 2016-2017, la somme a postes figurant à la présente annexe (5 555 215 509 $), moins le to Loi de crédits no 1 pour 2016-2017 (1 388 803 877,25 $).
Sommes accordées par la présente loi à Sa Majesté pour l’exercice en cours et à l’exercice suivant se terminant le 31 mars 2018, et fin No du crédit
Postes AGENCE DES SERVICES FRONTALIERS DU CANADA
Agence des services frontaliers du Canada – Dépenses de termes du paragraphe 29.1(2) de la Loi sur la gestion de torisation de dépenser durant l’exercice en cours les re l’exercice et qui se rapportent aux activités à la frontièr vices frontaliers du Canada : droits pour la prestation d sation d’une installation ou pour un produit, droit ou pr en vertu de contrats conclus par l’Agence
Agence des services frontaliers du Canada – Dépenses en AGENCE DU REVENU DU CANADA
Agence du revenu du Canada – Dépenses de fonctionneme penses recouvrables au titre du Régime de pensions du l’assurance-emploi
Agence du revenu du Canada – Dépenses en capital et dép titre du Régime de pensions du Canada et de la Loi sur AGENCE PARCS CANADA
Agence Parcs Canada – Dépenses du Programme, y compr tal, subventions inscrites au Budget des dépenses et co penses engagées sur des propriétés autres que celles d et paiements aux provinces et aux municipalités à titre des engagements réalisés par ces dernières
Paiements au Compte des nouveaux parcs et lieux historiq ment de nouveaux parcs nationaux, lieux historiques n patrimoniales connexes aux fins énoncées à l’article 21 Parcs Canada
Published under authority of the Speaker of the House of Commons 2015-2016
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 4
An Act to amend the Copyright Act (access to copyrighted works or other subject-matter for persons with perceptual disabilities)
ASSENTED TO JUNE 22, 2016 BILL C-11
SUMMARY This enactment amends provisions of the Copyright Act on access for persons with perceptual disabilities to copyrighted materials and, in doing so, implements the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are Blind, Visually Impaired, or Otherwise Print Disabled. The amendments facilitate access for such persons to copyrighted materials while ensuring that the interests of copyright owners are safeguarded.
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64-65 ELIZABETH II
CHAPTER 4
An Act to amend the Copyright Act (access to copyrighted works or other subject-matter for persons with perceptual disabilities) [Assented to 22nd June, 2016] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-42
Copyright Act 2012, c. 20, s. 36
1 (1) The portion of subsection 32(1) of the
French version of the Copyright Act before paragraph (a) is replaced by the following: Production d’un exemplaire sur un autre support 32 (1) Ne constitue pas une violation du droit d’auteur
le fait, pour une personne ayant une déficience perceptuelle, une personne agissant à sa demande ou un organisme sans but lucratif agissant dans son intérêt, d’accomplir l’un des actes suivants : 1997, c. 24, s. 19
(2) Paragraph 32(1)(a) of the Act is replaced by
the following: (a) reproduce a literary, musical, artistic or dramatic
work, other than a cinematographic work, in a format specially designed for persons with a perceptual disability; (a.1) fix a performer’s performance of a literary, musical, artistic or dramatic work, other than a cinematographic work, in a format specially designed for persons with a perceptual disability; (a.2) reproduce a sound recording, or a fixation of a performer’s performance referred to in paragraph
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Chapter 4: An Act to amend the Copyright Act (access to copyrighted works or other subject-matter for persons with perceptual disabilities) Copyright Act Sections 1-2
(a.1), in a format specially designed for persons with a perceptual disability;
(3) Subsection 32(1) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after that paragraph: (b.1) provide a person with a perceptual disability
with, or provide such a person with access to, a work or other subject-matter to which any of paragraphs (a) to (b) applies, in a format specially designed for persons with a perceptual disability, and do any other act that is necessary for that purpose; or
1997, c. 24, s. 19
(4) Paragraph 32(1)(c) of the French version of the Act is replaced by the following: c) l’exécution en public en langage gestuel d’une œuvre littéraire ou dramatique — sauf cinématographique — soit en direct soit sur un support pouvant servir aux personnes ayant une déficience perceptuelle. 1997, c. 24, s. 19
(5) Subsections 32(2) and (3) of the Act are replaced by the following:
Limitation (2) Subsection (1) does not apply if the work or other subject-matter is commercially available, within the meaning of paragraph (a) of the definition commercially available in section 2, in a format specially designed to meet the needs of the person with a perceptual disability referred to in that subsection. 2012, c. 20, s. 37
2 (1) Subsections 32.01(1) to (4) of the Act are replaced by the following:
Print disability — outside Canada 32.01 (1) Subject to this section, it is not an infringement of copyright for a non-profit organization acting for the benefit of persons with a print disability to do any of the following: (a) for the purpose of doing any of the acts set out in
paragraph (b), (i) reproduce a literary, musical, artistic or dramatic work, other than a cinematographic work, in a
2015-2016
Chapter 4: An Act to amend the Copyright Act (access to copyrighted works or other subject-matter for persons with perceptual disabilities) Copyright Act Section 2
format specially designed for persons with a print disability, (ii) fix a performer’s performance of a literary,
musical, artistic or dramatic work, other than a cinematographic work, in a format specially designed for persons with a print disability, or (iii) reproduce a sound recording, or a fixation of a
performer’s performance referred to in subparagraph (ii), in a format specially designed for persons with a print disability; (b) provide either of the following with, or provide either of the following with access to, a work or other subject-matter to which any of subparagraphs (a)(i) to (iii) applies, in a format specially designed for persons with a print disability, and do any other act that is necessary for that purpose: (i) a non-profit organization, in a country other than Canada, acting for the benefit of persons with a print disability in that country, or (ii) a person with a print disability, in a country
other than Canada, who has made a request to be provided with, or provided with access to, the work or other subject-matter through a non-profit organization acting for the benefit of persons with a print disability in that country.
Available in other country (2) Paragraph (1)(b) does not apply if the work or other
subject-matter, in the format specially designed for persons with a print disability, is available in the other country within a reasonable time and for a reasonable price and may be located in that country with reasonable effort. Marrakesh Treaty country (3) An injunction is the only remedy that the owner of
the copyright in the work or other subject-matter has against a non-profit organization relying on the exception set out in paragraph (1)(b) if (a) the other country referred to in that paragraph is a Marrakesh Treaty country; and (b) the non-profit organization infringes copyright by
reason only that the work or other subject-matter, in the format described in subsection (2), is available, and may be located, as described in that subsection.
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Chapter 4: An Act to amend the Copyright Act (access to copyrighted works or other subject-matter for persons with perceptual disabilities) Copyright Act Section 2
The owner of the copyright bears the burden of demonstrating that the work or other subject-matter, in the format described in subsection (2), is available, and may be located, as described in that subsection.
Not Marrakesh Treaty country (3.1) An injunction is the only remedy that the owner of
the copyright in the work or other subject-matter has against a non-profit organization relying on the exception set out in paragraph (1)(b) if (a) the other country referred to in that paragraph is not a Marrakesh Treaty country; (b) the non-profit organization infringes copyright by
reason only that the work or other subject-matter, in the format described in subsection (2), is available, and may be located, as described in that subsection; and (c) the non-profit organization demonstrates that it had reasonable grounds to believe that the work or other subject-matter, in the format described in subsection (2), was not available, and could not be located, as described in that subsection.
Royalty (4) A non-profit organization relying on the exception set out in subsection (1) shall pay, in accordance with the regulations, any royalty established under the regulations to the copyright owner. 2012, c. 20, s. 37
(2) Subsection 32.01(6) of the Act is replaced by
the following: Reports (6) A non-profit organization relying on the exception set out in subsection (1) shall submit reports to an authority, in accordance with the regulations, on the organization’s activities under this section. 2012, c. 20, s. 37
(3) Paragraph 32.01(7)(a) of the Act is replaced by
the following: (a) requiring that, before a non-profit organization provides, or provides access to, a work or other subject-matter under paragraph (1)(b), the organization enter into a contract with respect to the use of the work or other subject-matter with, as the case may be,
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Chapter 4: An Act to amend the Copyright Act (access to copyrighted works or other subject-matter for persons with perceptual disabilities) Copyright Act Sections 2-3
the recipient non-profit organization or the non-profit organization through which the request was made;
2012, c. 20, s. 37
(4) Paragraph 32.01(7)(d) of the Act is replaced by the following: (d) respecting to which collective society a royalty is payable in relation to works or other subject-matter, or classes of works or other subject-matter, for the purposes of subsection (5);
2012, c. 20, s. 37
(5) Subsection 32.01(8) of the Act is replaced by
the following: Definitions (8) The following definitions apply in this section.
Marrakesh Treaty country means a country that is a party to the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are Blind, Visually Impaired, or Otherwise Print Disabled, done at Marrakesh on June 27, 2013. (pays partie au Traité de Marrakech) print disability means a disability that prevents or inhibits a person from reading a literary, musical, artistic or dramatic work in its original format and includes such a disability resulting from (a) severe or total impairment of sight or the inability
to focus or move one’s eyes; (b) the inability to hold or manipulate a book; or (c) an impairment relating to comprehension. (déficience de lecture des imprimés)
3 The Act is amended by adding the following after section 32.01: Definition of non-profit organization 32.02 In sections 32 and 32.01, non-profit organization includes a department, agency or other portion of any order of government, including a municipal or local government, when it is acting on a non-profit basis.
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2012, c. 20, s. 47
4 Section 41.16 of the Act is replaced by the following: Persons with perceptual disabilities 41.16 (1) Paragraph 41.1(1)(a) does not apply to a person with a perceptual disability, to another person acting at their request or to a non-profit organization, as defined in section 32.02, acting for their benefit, if that person or organization circumvents a technological protection measure solely for one or more of the following purposes: (a) to make a work, a performer’s performance fixed in a sound recording or a sound recording perceptible to the person with a perceptual disability; (b) to permit a person, or a non-profit organization referred to in subsection 32(1), to benefit from the exception set out in section 32; (c) to permit a non-profit organization referred to in subsection 32.01(1) to benefit from the exception set out in section 32.01.
Services, technology, device or component (2) Paragraphs 41.1(1)(b) and (c) do not apply to a person who offers or provides services to persons or nonprofit organizations referred to in subsection (1) or who manufactures, imports or provides a technology, device or component, for the sole purpose of enabling those persons or non-profit organizations to circumvent a technological protection measure in accordance with that subsection.
Published under authority of the Speaker of the House of Commons 2015-2016
|
First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 6
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2017
ASSENTED TO JUNE 22, 2016 BILL C-20
SUMMARY This enactment grants the sum of $7,014,650,659 towards defraying charges and expenses of the federal public administration for the fiscal year ending March 31, 2017 that are not otherwise provided for.
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64-65 ELIZABETH II
CHAPTER 6
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2017 [Assented to 22nd June, 2016] MOST GRACIOUS SOVEREIGN, Preamble
Whereas it appears by message from His Excellency the Right Honourable David Johnston, Governor General and Commander-in-Chief of Canada, and the Estimates accompanying that message, that the sums mentioned below are required to defray certain expenses of the federal public administration, not otherwise provided for, for the fiscal year ending March 31, 2017, and for other purposes connected with the federal public administration; May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, that: Short title 1 This Act may be cited as the Appropriation Act No. 3,
2016–17. $7,014,650,659 granted for 2016-17 2 There may be paid out of the Consolidated Revenue
Fund a sum not exceeding in the aggregate $7,014,650,659 towards defraying the various charges and expenses of the federal public administration for the fiscal year ending March 31, 2017, not otherwise provided for, being the total of the amounts of the items set out in the Supplementary Estimates (A) for that fiscal year as set out in Schedules 1 and 2.
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Chapter 6: Appropriation Act No. 3, 2016–17 Sections 3-6
Transfers of appropriations 3 The transfers of appropriations set out in the Estimates referred to in section 2 are deemed to have been authorized on April 1, 2016. Purpose of each item 4 (1) The amount authorized by this Act to be paid in respect of an item may be paid only for the purposes, and subject to any terms and conditions, specified in the item. Effective date (2) The provisions of each item in Schedules 1 and 2 are deemed to have effect as of April 1, 2016.
Commitments 5 (1) Where an item in the Estimates referred to in section 2 confers authority to enter into commitments up to an amount stated in those Estimates or increases the amount up to which commitments may be entered into under any other Act, or where a commitment is to be entered into under subsection (2), the commitment may be entered into in accordance with the terms of that item or in accordance with that subsection if the amount of the commitment proposed to be entered into, together with all previous commitments entered into in accordance with this section or under that other Act, does not exceed the total amount of the commitment authority stated in that item or calculated in accordance with that subsection.
Commitment limits — revenue-spending authority (2) Where an item in the Estimates referred to in section 2 or a provision of any Act confers authority to spend revenues, commitments may be entered into in accordance with the terms of that item or provision up to an amount equal to the aggregate of (a) the amount, if any, appropriated in respect of that item or provision, and (b) whichever is greater: the amount of revenues actually received or the amount of the estimated revenues set out in those Estimates for that item or in respect of that provision.
Adjustments in accounts of Canada — Schedule 1 6 An appropriation that is granted by this Act or any other Act and referred to in Schedule 1 may be charged after the end of the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that fiscal year are tabled in Parliament, for the purpose of making adjustments in the
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 Sections 6-8
accounts of Canada for that fiscal year that do not require payments out of the Consolidated Revenue Fund. Adjustments in accounts of Canada — Schedule 2 7 (1) An appropriation that is granted by this Act or any other Act and referred to in Schedule 2 may be charged after the end of the fiscal year following the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that second fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that second fiscal year that do not require payments out of the Consolidated Revenue Fund.
Order of payment (2) Despite any other provision of this Act, amounts appropriated by this Act and set out in Schedule 2 may be paid and applied at any time on or before March 31, 2018, so long as every payment is charged first against the relevant amount appropriated under any Act that is earliest in time until that amount is exhausted, next against the relevant amount appropriated under any other Act, including this Act, that is next in time until that amount is exhausted and so on. The balance of amounts so appropriated by this Act that have not been charged, subject to the adjustments referred to in section 37 of the Financial Administration Act, lapse at the end of the fiscal year following the fiscal year ending March 31, 2017. Public Accounts 8 Amounts paid or applied under the authority of this Act are to be accounted for in the Public Accounts under section 64 of the Financial Administration Act.
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
SCHEDULE 1
Based on Supplementary Estimates (A), 2016–17, the amount gr items set out in this Schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items
ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CAN 1a
Administrative Tribunals Support Service of Canada – Prog authority to make recoverable expenditures on behalf o Plan and the Employment Insurance Operating Accoun AGRICULTURE AND AGRI-FOOD
1a
Agriculture and Agri-Food – Operating expenditures and, p 29.1(2)(a) of the Financial Administration Act, authority ceived from, and to offset expenditures incurred in the tive research agreements and research services, the gra ties of the Community Pasture Program, the administra program, and the provision of internal support services and the payment to each member of the Queen’s Privy is a Minister without Portfolio or a Minister of State wh Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe
5a
Agriculture and Agri-Food – Capital expenditures ATLANTIC CANADA OPPORTUNITIES AGENCY
5a
Atlantic Canada Opportunities Agency – The grants listed i tributions CANADA COUNCIL FOR THE ARTS
1a
Payments to the Canada Council for the Arts under section for the Arts Act, to be used for the furtherance of the ob of that Act CANADA MORTGAGE AND HOUSING CORPORATION
1a
To reimburse Canada Mortgage and Housing Corporation forgiven, grants, contributions and expenditures made, penses incurred under the provisions of the National Ho the exercise of powers or the carrying out of duties or f Corporation pursuant to the authority of any Act of Parl than the National Housing Act, in accordance with the C under the Canada Mortgage and Housing Corporation A CANADIAN AIR TRANSPORT SECURITY AUTHORITY
1a
Payments to the Canadian Air Transport Security Authority expenditures CANADIAN ENVIRONMENTAL ASSESSMENT AGENCY
1a
2015-2016
Canadian Environmental Assessment Agency – Program e tions and, pursuant to paragraph 29.1(2)(a) of the Finan authority to expend revenues received during the fiscal provision of environmental assessment services includ reviews, comprehensive studies, mediations, training a tions by the Canadian Environmental Assessment Agen
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
Vote No.
Items CANADIAN FOOD INSPECTION AGENCY
1a
Canadian Food Inspection Agency – Operating expenditure
5a
Canadian Food Inspection Agency – Capital expenditures CANADIAN HERITAGE
1a
Canadian Heritage – Operating expenditures and, pursuan of the Financial Administration Act, authority to expend ing the fiscal year by the Canadian Conservation Institu Information Network, the Canadian Audio-Visual Certifi ital Experience Program and from the provision of inter other organizations, and the payment to each member Council for Canada who is a Minister without Portfolio o does not preside over a Ministry of State of a salary not to Ministers of State who preside over Ministries of Sta as adjusted pursuant to the Parliament of Canada Act a of less than a year
5a
Canadian Heritage – The grants listed in the Estimates and CANADIAN INSTITUTES OF HEALTH RESEARCH
1a
Canadian Institutes of Health Research – Operating expend
5a
Canadian Institutes of Health Research – The grants listed
CANADIAN NORTHERN ECONOMIC DEVELOPMENT AGEN 1a
Canadian Northern Economic Development Agency – Oper
5a
Canadian Northern Economic Development Agency – Cont
1a
Payments to the Canadian Tourism Commission
CANADIAN TOURISM COMMISSION
CITIZENSHIP AND IMMIGRATION 1a
Citizenship and Immigration – Operating expenditures and 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year from, and to offset related expend cal year arising from, the provision of services related t ence Canada, and the payment to each member of the Q Canada who is a Minister without Portfolio or a Ministe preside over a Ministry of State of a salary not to excee ters of State who preside over Ministries of State under justed pursuant to the Parliament of Canada Act and pr less than a year
10a
Citizenship and Immigration – The grants listed in the Estim including the provision of goods and services
ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR TH 5a
2015-2016
Economic Development Agency of Canada for the Regions listed in the Estimates and contributions
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
Vote No.
Items EMPLOYMENT AND SOCIAL DEVELOPMENT
1a
Employment and Social Development – Operating expend
(a) authority to make recoverable expenditures on beha Plan and the Employment Insurance Operating Accoun
(b) pursuant to paragraph 29.1(2)(a) of the Financial Ad to expend, to offset related expenditures incurred in the ceived in the fiscal year arising from
(i) the provision of Public Access Programs Sector se
(ii) services to assist provinces in the administration funded under Labour Market Development Agreeme
(iii) services offered on behalf of other federal gover and/or federal government departmental corporatio
(iv) the amount charged to any Crown corporation u the Government Employees Compensation Act in re costs for subrogated claims for Crown corporations,
(v) the portion of the Government Employees Comp tal or agency subrogated claim settlements related t
(c) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe 5a
Employment and Social Development – The grants listed in tributions ENVIRONMENT
1a
Environment – Operating expenditures and, pursuant to pa Financial Administration Act, authority to expend reven offset related expenditures incurred in the fiscal year fo vices or the sale of information products arising from th partment funded from this Vote, including research, an vices, hydrometric surveys, regulatory and monitoring sands, entry fees and permits and real property service ternal support services to other organizations, and auth the Environment to engage consultants as may be requ at such remuneration as those Boards may determine; member of the Queen’s Privy Council for Canada who i folio or a Minister of State who does not preside over a salary not to exceed the salary paid to Ministers of Stat istries of State under the Salaries Act, as adjusted pursu Canada Act and pro rata for any period of less than a ye
5a
Environment – Capital expenditures and authority to make or municipalities as contributions towards construction and authority to make recoverable advances not exceed shares of provincial and outside agencies of the cost of expenditures on other than federal property
10a
Environment – The grants listed in the Estimates and contr tions to developing countries in accordance with the M plementation of the Montreal Protocol taking the form o the provision of goods, equipment or services
FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SOUT 5a
2015-2016
Federal Economic Development Agency for Southern Onta the Estimates and contributions
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
Vote No. 1a
Items FISHERIES AND OCEANS Fisheries and Oceans – Operating expenditures and
(a) Canada’s share of expenses of the International Fish thority to provide free accommodation for the Internatio sions and authority to make recoverable advances in th of the International Fisheries Commissions of joint cost
(b) authority to make recoverable advances for transpo other shipping services performed on behalf of individu other governments in the course of, or arising out of, th in navigation, including aids to navigation and shipping
(c) pursuant to paragraph 29.1(2)(a) of the Financial Adm to expend revenue received during the fiscal year in the from, the activities of the Canadian Coast Guard and fo support services to other organizations; and
(d) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe 5a
Fisheries and Oceans – Capital expenditures and authority provinces, municipalities and local or private authoritie wards construction done by those bodies and authority posal of commercial fishing vessels
10a
Fisheries and Oceans – The grants listed in the Estimates a
1a
Foreign Affairs, Trade and Development – Operating expen related to the appointment of Canada’s representatives those officials, and to the assignment of Canadians to t organizations and authority to make recoverable advan ceeding the amounts of the shares of such organization of the provision of office accommodation for the Intern ganization; recoverable expenditures for assistance to a tressed Canadian citizens and Canadian residents living dependants; and, pursuant to paragraph 29.1(2)(a) of th tion Act, authority to expend revenues received in a fisc set related expenditures incurred in the fiscal year arisin services related to: training services provided by the Ca Institute; trade and education fairs, trade missions and ness development services; investment development se telecommunication services; departmental publications abroad to other government departments, agencies, Cr other non-federal organizations; specialized consular se to each member of the Queen’s Privy Council for Canad out Portfolio or a Minister of State who does not presid of a salary not to exceed the salary paid to Ministers of Ministries of State under the Salaries Act, as adjusted p of Canada Act and pro rata for any period of less than a
1a
Health – Operating expenditures and, pursuant to paragrap cial Administration Act, authority to spend revenues to curred in the fiscal year arising from the provision of se ucts related to health protection, regulatory activities an the provision of internal support services to other organ ment to each member of the Queen’s Privy Council for without Portfolio or a Minister of State who does not pr State of a salary not to exceed the salary paid to Minist over Ministries of State under the Salaries Act, as adjus liament of Canada Act and pro rata for any period of les
FOREIGN AFFAIRS, TRADE AND DEVELOPMENT
HEALTH
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
Vote No.
Items
5a
Health – Capital expenditures
10a
Health – The grants listed in the Estimates and contribution tary payments or the provision of goods or services INDIAN AFFAIRS AND NORTHERN DEVELOPMENT
1a
Indian Affairs and Northern Development – Operating expe
(a) pursuant to paragraph 29.1(2)(a) of the Financial Adm to expend revenues received in a fiscal year through th support services to other organizations to offset associa curred in the fiscal year;
(b) expenditures on works, buildings and equipment an coverable expenditures in respect of services provided other than federal property;
(c) authority to provide, in respect of Indian and Inuit ec tivities, for the capacity development for Indians and In materials and equipment;
(d) authority to sell electric power to private consumers when alternative local sources of supply are not availab terms and conditions approved by the Governor in Cou
(e) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe 5a
Indian Affairs and Northern Development – Capital expend
(a) expenditures on buildings, works, land and equipme and ownership of which may be transferred to provinci and conditions approved by the Governor in Council, o of Indians or individual Indians at the discretion of the M and Northern Development, and such expenditures on ty; and
(b) authority to make recoverable expenditures in amou shares of provincial governments of expenditures on ro 10a
Indian Affairs and Northern Development – The grants liste contributions
L20a
Loans to First Nations in British Columbia for the purpose ipation in the British Columbia Treaty Commission proc INDUSTRY
1a
Industry – Operating expenditures and, pursuant to paragr nancial Administration Act, authority to expend revenu cal year, to offset expenditures incurred in the fiscal yea sion of internal support services to the Canadian Intelle to other organizations, communications research, bank and from services and regulatory processes, specifically filings, advance ruling certificates, advisory opinions an under the Competition Act, and the payment to each m Privy Council for Canada who is a Minister without Port State who does not preside over a Ministry of State of a salary paid to Ministers of State who preside over Minis Salaries Act, as adjusted pursuant to the Parliament of for any period of less than a year
5a
Industry – Capital expenditures
10a
Industry – The grants listed in the Estimates and contributi
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
Vote No.
Items MARINE ATLANTIC INC.
1a
Payments to Marine Atlantic Inc. in respect of the costs of Company, payments for capital purposes and for transp ing the following water transportation services pursuan Majesty: Newfoundland ferries and terminals NATIONAL ARTS CENTRE CORPORATION
1a
Payments to the National Arts Centre Corporation for oper NATIONAL GALLERY OF CANADA
1a
Payments to the National Gallery of Canada for operating a NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY
1a
Payments to the National Museum of Science and Technol capital expenditures NATIONAL RESEARCH COUNCIL OF CANADA
1a
National Research Council of Canada – Operating expendit
5a
National Research Council of Canada – Capital expenditure
10a
National Research Council of Canada – The grants listed in butions, including the provision of goods and services f Meter Telescope Observatory NATURAL RESOURCES
1a
Natural Resources – Operating expenditures and, pursuant of the Financial Administration Act, authority to expend ing the fiscal year from the sale of forestry and informa training and certification activities related to the Explos sives Regulations, 2013; from research, consultation, te ministration services as part of the departmental opera sion of internal support services to other organizations member of the Queen’s Privy Council for Canada who i folio or a Minister of State who does not preside over a salary not to exceed the salary paid to Ministers of Stat istries of State under the Salaries Act, as adjusted pursu Canada Act and pro rata for any period of less than a ye
5a
Natural Resources – Capital expenditures
10a
Natural Resources – The grants listed in the Estimates and
NATURAL SCIENCES AND ENGINEERING RESEARCH COU 1a
Natural Sciences and Engineering Research Council – Ope
5a
Natural Sciences and Engineering Research Council – The mates
1a
OFFICE OF INFRASTRUCTURE OF CANADA Office of Infrastructure of Canada – Operating expenditure
10a
Office of Infrastructure of Canada – Contributions
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
Vote No.
Items
OFFICE OF THE COMMISSIONER FOR FEDERAL JUDICIAL 1a
Office of the Commissioner for Federal Judicial Affairs – O muneration, allowances and expenses for judges, inclu Supreme Court of Yukon, the Supreme Court of the No the Nunavut Court of Justice, not provided for by the Ju to paragraph 29.1(2)(a) of the Financial Administration A revenues received during the year arising from the prov services and judicial training services
5a
Office of the Commissioner for Federal Judicial Affairs – Ca Operating expenditures
1a
Privy Council Offic – Program expenditures, including oper Commissions of Inquiry not otherwise provided for and Prime Minister’s residence; and the payment to each m Privy Council for Canada who is a Minister without Port State who does not preside over a Ministry of State of a salary paid to Ministers of State who preside over Minis Salaries Act, as adjusted pursuant to the Parliament of for any period of less than a year and, pursuant to para Financial Administration Act, authority to expend reven year through the provision of internal support services offset expenditures incurred in the fiscal year
PRIVY COUNCIL OFFICE
PUBLIC HEALTH AGENCY OF CANADA 1a
Public Health Agency of Canada – Operating expenditures graph 29.1(2)(a) of the Financial Administration Act, aut enues to offset expenditures incurred in the fiscal year products, inspection services and the provision of inter other organizations PUBLIC WORKS AND GOVERNMENT SERVICES
1a
Public Works and Government Services – Operating expen of accommodation, common and central services includ tures on behalf of the Canada Pension Plan, the Employ the Seized Property Management Act; authority to expe during the fiscal year arising from accommodation and services in respect of these services and, pursuant to pa Financial Administration Act, internal support services t and the payment to each member of the Queen’s Privy is a Minister without Portfolio or a Minister of State wh Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe
5a
Public Works and Government Services – Capital expendit tures on works other than federal property and authorit federal property for improvements authorized by the M and Government Services REGISTRAR OF THE SUPREME COURT OF CANADA
1a
Registrar of the Supreme Court of Canada – Program expe
1a
Security Intelligence Review Committee – Program expend
SECURITY INTELLIGENCE REVIEW COMMITTEE
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
Vote No.
Items SHARED SERVICES CANADA
1a
Shared Services Canada – Operating expenditures and, pu 29.1(2)(a) of the Financial Administration Act, authority ceived in the fiscal year to offset expenditures incurred from the provision of information technology services
5a
Shared Services Canada – Capital expenditures
1a
Social Sciences and Humanities Research Council – Opera
5a
Social Sciences and Humanities Research Council – The gr mates
SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNC
STANDARDS COUNCIL OF CANADA 1a
Payments to the Standards Council of Canada pursuant to dards Council of Canada Act TRANSPORT
1a
Transport – Operating expenditures and
(a) authority to make expenditures on other than federa of, or arising out of the exercise of jurisdiction in, aeron
(b) authority for the payment of commissions for reven the Aeronautics Act;
(c) pursuant to paragraph 29.1(2)(a) of the Financial Adm to expend revenue received during the fiscal year includ ternal support services to other organizations; and
(d) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe 5a
Transport – Capital expenditures
15a
Transport (Transportation infrastructure) – The grants liste contributions
20a
Transport (Other) – The grants listed in the Estimates and c TREASURY BOARD SECRETARIAT
1a
Treasury Board Secretariat – Program expenditures and th ber of the Queen’s Privy Council for Canada who is a M or a Minister of State who does not preside over a Mini not to exceed the salary paid to Ministers of State who State under the Salaries Act, as adjusted pursuant to th Act and pro rata for any period of less than a year and, 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year, and to offset expenditures incurr ing from the provision of internal support services to ot from activities of the Treasury Board Secretariat
20a
Public Service Insurance – Payments, in respect of insuran programs or other arrangements, or in respect of the ad grams, or arrangements, including premiums, contribu other expenditures, made in respect of the public servic for such other persons, as Treasury Board determines, any revenues or other amounts received in respect of s ments to offset any such expenditures in respect of suc
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1
Vote No.
Items
arrangements and to provide for the return to certain em the premium reduction under subsection 96(3) of the Em VIA RAIL CANADA INC. 1a
Payments to VIA Rail Canada Inc. in respect of the costs of Company, payments for capital purposes and payment passenger services in Canada in accordance with contra to subparagraph (c)(i) of Transport Vote 52d, Appropria WESTERN ECONOMIC DIVERSIFICATION
5a
2015-2016
Western Economic Diversification – The grants listed in the tions
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
ANNEXE 1 D’après le Budget supplémentaire des dépenses (A) 2016-2017, la des postes figurant à la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées. No du crédit
Postes
ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRAN 1a
Paiements à l’Administration canadienne de la sûreté du tr dépenses de fonctionnement et les dépenses en capital
AFFAIRES ÉTRANGÈRES, COMMERCE ET DÉVELOPPEMEN 1a
Affaires étrangères, Commerce et Développement – Dépen compris celles liées à la nomination de représentants d leur personnel et aux Canadiens affectés par le gouvern sonnel d’organismes internationaux, et autorisation de vrables jusqu’à concurrence de la valeur des actions dé ganismes; dépenses relatives aux locaux de l’Organisat ternationale; dépenses recouvrables aux fins d’aide aux sidents canadiens domiciliés hors du Canada, y compri charge, qui sont dans le besoin à l’étranger et rapatriem conformément au paragraphe 29.1(2) de la Loi sur la ge bliques, autorisation de dépenser les recettes perçues a pour compenser les dépenses connexes survenues au c des services de formation offerts par l’Institut canadien foires commerciales et de l’éducation, les missions com vices de développement du commerce international, de ment des investissements, des services de télécommun des publications ministérielles et d’autres services four ministères, à des organismes, à des sociétés d’État et à non fédérales et des services consulaires spécialisés; ve membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an AFFAIRES INDIENNES ET DU NORD CANADIEN
1a
Affaires indiennes et du Nord canadien – Dépenses de fon
a) conformément au paragraphe 29.1(2) de la Loi sur la bliques, autorisation de dépenser les recettes perçues a pour la prestation de services de soutien internes à d’au compenser les dépenses connexes survenues au cours
b) dépenses ayant trait aux ouvrages, bâtiments et mat penses recouvrables relativement aux services fournis sur des propriétés n’appartenant pas au gouvernement
c) autorisation d’affecter des fonds, dans le cadre des a mique des Indiens et des Inuits, pour assurer le dévelop des Indiens et des Inuits, et pour l’approvisionnement e riel;
d) autorisation de vendre l’électricité aux consommateu dans des centres éloignés et qui ne peuvent pas compt tives locales d’approvisionnement, conformément aux par le gouverneur en conseil;
e) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5a
Affaires indiennes et du Nord canadien – Dépenses en cap
a) dépenses ayant trait aux bâtiments, ouvrages, terrain tion, le contrôle et la propriété peuvent être cédés soit a vinciaux, selon les conditions approuvées par le gouve des bandes indiennes ou à des Indiens, tant à titre colle discrétion du ministre des Affaires indiennes et du Nord telles dépenses engagées à l’égard de propriétés n’app nement fédéral;
b) autorisation d’engager des dépenses recouvrables se passant pas la part des frais assumés par les gouvernem des routes et ouvrages connexes. 10a
Affaires indiennes et du Nord canadien – Subventions insc penses et contributions
L20a
Prêts à des premières nations de la Colombie Britannique au processus de la Commission des traités de la Colom
1a
AGENCE CANADIENNE D’ÉVALUATION ENVIRONNEMEN Agence canadienne d’évaluation environnementale – Dépe contributions et, aux termes du paragraphe 29.1(2) de l finances publiques, autorisation de dépenser les recette par la prestation de services d’évaluation environneme mens des commissions, les études approfondies, les m les publications d’information par l’Agence canadienne mentale
1a
AGENCE CANADIENNE D’INSPECTION DES ALIMENTS Agence canadienne d’inspection des aliments – Dépenses contributions
5a
Agence canadienne d’inspection des aliments – Dépenses
1a
AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCONOMIQ Agence canadienne de développement économique du No tionnement
5a
Agence canadienne de développement économique du No
5a
1a
5a
2015-2016
AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU CANAD DU QUÉBEC Agence de développement économique du Canada pour le Subventions inscrites au Budget des dépenses et contr
AGENCE DE LA SANTÉ PUBLIQUE DU CANADA Agence de la santé publique du Canada – Dépenses de fon termes du paragraphe 29.1(2) de la Loi sur la gestion de torisation d’affecter les recettes pour compenser les dé cours de l’exercice pour la vente de produits, les servic tation de services de soutien internes à d’autres organi
AGENCE DE PROMOTION ÉCONOMIQUE DU CANADA AT Agence de promotion économique du Canada atlantique – Budget des dépenses et contributions
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
No du crédit
5a
1a
Postes
AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOMIQUE TARIO Agence fédérale de développement économique pour le S tions inscrites au Budget des dépenses et contributions
AGRICULTURE ET AGROALIMENTAIRE Agriculture et Agroalimentaire – Dépenses de fonctionnem ragraphe 29.1(2) de la Loi sur la gestion des finances pu dépenser les recettes provenant des ententes de recher vices de recherche, des activités de pâturage et de repr de pâturages communautaires, de l’administration du p et de la prestation de services de soutien internes à d’a compenser les dépenses engagées durant l’exercice; ve membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
5a
Agriculture et Agroalimentaire – Dépenses en capital
1a
BUREAU DE L’INFRASTRUCTURE DU CANADA Bureau de l’infrastructure du Canada – Dépenses de foncti
10a
Bureau de l’infrastructure du Canada – Contributions
1a
5a
1a
1a
2015-2016
BUREAU DU COMMISSAIRE À LA MAGISTRATURE FÉDÉR Bureau du commissaire à la magistrature fédérale – Dépen traitements, indemnités et dépenses pour les juges, y c de la Cour suprême du Yukon, de la Cour suprême des et de la Cour de justice du Nunavut, non prévus dans la termes du paragraphe 29.1(2) de la Loi sur la gestion de torisation de dépenser les recettes de lʼannée générées vices administratifs et de formation judiciaire
Bureau du commissaire à la magistrature fédérale – Conse trature — Dépenses de fonctionnement
BUREAU DU CONSEIL PRIVÉ Bureau du Conseil privé – Dépenses du Programme, y com fonctionnement des commissions d’enquête non prévu nement de la résidence du premier ministre; versemen du Conseil privé de la Reine pour le Canada qui a qualit feuille ou de ministre d’État, mais qui ne dirige pas un m tement n’excédant pas celui versé aux ministres d’État d’État, aux termes de la Loi sur les traitements, rajusté Parlement du Canada et au prorata, pour toute période conformément au paragraphe 29.1(2) de la Loi sur la ge bliques, autorisation de dépenser les recettes perçues a pour la prestation de services de soutien internes à d’au compenser les dépenses connexes survenues au cours
CITOYENNETÉ ET IMMIGRATION Citoyenneté et Immigration – Dépenses de fonctionnemen ragraphe 29.1(2) de la Loi sur la gestion des finances pu dépenser les recettes perçues au cours d’un exercice po penses connexes encourues au cours de l’exercice pou liés à Expérience internationale Canada; versement à ch Conseil privé de la Reine pour le Canada qui a qualité d
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
No du crédit
10a
1a
1a
1a
1a 5a
1a 5a
1a
Postes portefeuille ou de ministre d’État, mais qui ne dirige pa d’un traitement n’excédant pas celui versé aux ministre ministère d’État, aux termes de la Loi sur les traitement Loi sur le Parlement du Canada et au prorata, pour tout an
Citoyenneté et Immigration – Subventions inscrites au Bud contributions, y compris la fourniture de biens et de ser
COMITÉ DE SURVEILLANCE DES ACTIVITÉS DE RENSEIGN Comité de surveillance des activités de renseignement de Programme COMMISSION CANADIENNE DU TOURISME Paiements à la Commission canadienne du tourisme
CONSEIL CANADIEN DES NORMES Paiements versés au Conseil canadien des normes aux ter sur le Conseil canadien des normes
CONSEIL DE RECHERCHES EN SCIENCES HUMAINES Conseil de recherches en sciences humaines – Dépenses d
Conseil de recherches en sciences humaines – Subvention dépenses
CONSEIL DE RECHERCHES EN SCIENCES NATURELLES E Conseil de recherches en sciences naturelles et en génie – ment Conseil de recherches en sciences naturelles et en génie – Budget des dépenses
CONSEIL DES ARTS DU CANADA Paiements au Conseil des Arts du Canada, aux termes de l Conseil des Arts du Canada, devant servir aux fins géné de cette loi CONSEIL NATIONAL DE RECHERCHES DU CANADA
1a
Conseil national de recherches du Canada – Dépenses de f
5a
Conseil national de recherches du Canada – Dépenses en c
10a
Conseil national de recherches du Canada – Subventions i dépenses et contributions, y compris la fourniture de b l’observatoire international du Télescope de trente mèt
DIVERSIFICATION DE L’ÉCONOMIE DE L’OUEST CANADIE 5a
Diversification de l’économie de l’Ouest canadien — Subve get des dépenses et contributions EMPLOI ET DÉVELOPPEMENT SOCIAL
1a
Emploi et Développement social – Dépenses de fonctionne
a) autorisation d’effectuer des dépenses recouvrables a sions du Canada et du Compte des opérations de l’assu
2015-2016
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
b) en vertu du paragraphe 29.1(2) de la Loi sur la gestio le pouvoir de dépenser, afin de compenser les dépense cours de l’exercice, les recettes reçues au cours de l’exe
(i) des services du Secteur des programmes d’accès
(ii) des services visant à aider les provinces à admin provinciaux financés aux termes des Ententes sur le ché du travail,
(iii) des services offerts au nom d’autres ministères et/ou d’établissements publics du gouvernement féd
(iv) du montant facturé à n’importe quelle société d’ 14b) de la Loi sur l’indemnisation des agents de l’Éta coûts de litige pour les recours par subrogation pou
(v) de la portion des coûts de litige découlant des rè mandes de réclamation auprès de tiers pour les min faits en vertu de la Loi sur l’indemnisation des agen
c) versement, à chacun des membres du Conseil privé d Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5a
1a
5a
10a
1a
2015-2016
Emploi et Développement social – Subventions inscrites au contributions
ENVIRONNEMENT Environnement – Dépenses de fonctionnement et, aux term 29.1(2) de la Loi sur la gestion des finances publiques, a les recettes provenant de la prestation de services ou d d’information découlant des opérations du Ministère fin compris les services de recherche, les services d’analys fiques, les relevés hydrologiques et les services de régl veillance, y compris les activités de surveillance des sab droits d’entrée et les permis et les services de biens im tion de services de soutien internes à d’autres organisa les dépenses connexes engagées au cours de l’exercice de l’Environnement d’engager des experts-conseils don peuvent avoir besoin, au traitement que ces commissio versement, à chacun des membres du Conseil privé de qui a qualité de ministre sans portefeuille ou de ministr rige pas un ministère d’État, d’un traitement n’excédan nistres d’État qui dirigent un ministère d’État, aux term ments, rajusté en vertu de la Loi sur le Parlement du Ca toute période inférieure à un an Environnement – Dépenses en capital et autorisation de fa provinces ou aux municipalités à titre de contributions tion entrepris par ces administrations; autorisation de c couvrables ne dépassant pas la part des frais de projets des organismes provinciaux et des organismes de l’ext penses faites à lʼégard de propriétés n’appartenant pas Environnement – Subventions inscrites au Budget des dép contributions aux pays en développement conforméme pour l’application du Protocole de Montréal sous forme ou de fourniture de biens, équipement ou services
INDUSTRIE Industrie – Dépenses de fonctionnement et, conformémen de la Loi sur la gestion des finances publiques, autorisa d’un exercice les recettes perçues au cours de celui-ci à dépenses relatives à la prestation de services de soutie
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes propriété intellectuelle du Canada et à d’autres organis les communications, aux faillites et aux corporations et services et des processus de réglementation, prévus en concurrence : dépôt d’un avis préalable à une fusion, ce préalables, avis consultatifs et photocopies; versement du Conseil privé de la Reine pour le Canada qui a qualit feuille ou de ministre d’État, mais qui ne dirige pas un m tement n’excédant pas celui versé aux ministres d’État d’État, aux termes de la Loi sur les traitements, rajusté Parlement du Canada et au prorata, pour toute période
5a
Industrie – Dépenses en capital
10a
Industrie – Subventions inscrites au Budget des dépenses
1a
INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA Instituts de recherche en santé du Canada – Dépenses de f
5a
1a
Instituts de recherche en santé du Canada – Subventions in dépenses
MARINE ATLANTIQUE S.C.C. Paiements à Marine Atlantique S.C.C. relativement aux fra société, paiements à des fins d’immobilisations et paiem de transport, y compris les services de transport maritim ment à des marchés conclus avec Sa Majesté : traversie Neuve
1a
MUSÉE DES BEAUX-ARTS DU CANADA Paiements au Musée des beaux-arts du Canada à l’égard d nement et des dépenses en capital
1a
MUSÉE NATIONAL DES SCIENCES ET DE LA TECHNOLOG Paiements au Musée national des sciences et de la techno penses de fonctionnement et des dépenses en capital
1a
5a
1a
PATRIMOINE CANADIEN Patrimoine canadien – Dépenses de fonctionnement et, au 29.1(2) de la Loi sur la gestion des finances publiques, a recettes générées au cours de l’exercice par l’Institut ca le Réseau canadien d’information sur le patrimoine, le B des produits audiovisuels canadiens et le programme E ainsi que par la prestation de services de soutien intern tions; versement, à chacun des membres du Conseil pr Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an
Patrimoine canadien – Subventions inscrites au Budget de tions PÊCHES ET OCÉANS Pêches et Océans – Dépenses de fonctionnement et :
a) participation du Canada aux dépenses des commissi pêches, autorisation de fournir gratuitement des locaux nationales des pêches et autorisation de consentir des équivalentes aux montants de la quote-part de ces com grammes à frais partagés;
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Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
b) autorisation de consentir des avances recouvrables à transport et d’arrimage et d’autres services de la marin le compte de particuliers, d’organismes indépendants e ments au cours de l’exercice d’une juridiction ou par su ridiction en matière de navigation, y compris les aides à gation maritime;
c) aux termes du paragraphe 29.1(2) de la Loi sur la ges bliques, autorisation de dépenser les recettes produites des activités ou par suite des activités de la Garde côtiè prestation de services de soutien internes à d’autres or
d) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5a
Pêches et Océans – Dépenses en capital et autorisation de provinces, aux municipalités, à des autorités locales ou vés à titre de contributions aux travaux de construction nistrations; autorisation d’acheter des bateaux de pêch disposer
10a
Pêches et Océans – Subventions inscrites au Budget des d
1a
REGISTRAIRE DE LA COUR SUPRÊME DU CANADA Registraire de la Cour suprême du Canada — Dépenses du
1a
RESSOURCES NATURELLES Ressources naturelles – Dépenses de fonctionnement et, a 29.1(2) de la Loi sur la gestion des finances publiques, a les recettes reçues pendant l’exercice par suite de la ve mation et de produits forestiers, de la délivrance de per tion et des certifications liés à la Loi sur les explosifs et sur les explosifs, de la perception de frais pour les serv consultation, d’évaluation, d’analyse et d’administratio tés du Ministère et pour la prestation de services de sou organisations; versement, à chacun des membres du C pour le Canada qui a qualité de ministre sans portefeui mais qui ne dirige pas un ministère d’État, d’un traitem versé aux ministres d’État qui dirigent un ministère d’É sur les traitements, rajusté en vertu de la Loi sur le Parl prorata, pour toute période inférieure à un an
5a
Ressources naturelles – Dépenses en capital
10a
Ressources naturelles – Subventions inscrites au Budget d tions
1a
2015-2016
SANTÉ Santé – Dépenses de fonctionnement et, aux termes du pa sur la gestion des finances publiques, autorisation d’aff compenser les dépenses engagées au cours de l’exerci services ou la vente de produits se rattachant à la prote tivités de réglementation et aux services médicaux, ain services de soutien internes à d’autres organisations; v membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
5a
Santé – Dépenses en capital
10a
Santé – Subventions inscrites au Budget des dépenses et c de paiements comptant et de fourniture de biens ou de
1a
20a
1a
1a
5a
1a
SECRÉTARIAT DU CONSEIL DU TRÉSOR Secrétariat du Conseil du Trésor – Dépenses du Programm des membres du Conseil privé de la Reine pour le Cana nistre sans portefeuille ou de ministre d’État, mais qui n d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an; conformément au paragraphe 29.1(2) de finances publiques, autorisation de dépenser les recette exercice pour la prestation de services de soutien intern tions pour compenser les dépenses connexes survenue et pour des activités du Secrétariat du Conseil du Tréso
Assurances de la fonction publique – Paiements à l’égard d rance, de pension, d’avantages sociaux ou autres, ou a tion de ces programmes ou autres, notamment des prim des avantages sociaux, des frais et autres dépenses fait tion publique ou d’une partie de celle-ci et pour toutes minées par le Conseil du Trésor; autorisation de dépen toutes autres sommes perçues à l’égard de ces program compenser toutes dépenses découlant de ces program pourvoir au remboursement à certains employés de leu primes conformément au paragraphe 96(3) de la Loi su
SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINIS Service canadien dʼappui aux tribunaux administratifs – Dé autorisation dʼeffectuer des dépenses recouvrables au sions du Canada et du Compte des opérations de lʼassu
SERVICES PARTAGÉS CANADA Services partagés Canada – Dépenses de fonctionnement ragraphe 29.1(2) de la Loi sur la gestion des finances pu d’affecter au cours de l’exercice les revenus et de comp gées au cours du même exercice par la prestation de se l’information Services partagés Canada – Dépenses en capital
SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOGEME Rembourser à la Société canadienne d’hypothèques et de cordées sur les prêts consentis, les subventions et cont dépenses contractées, ainsi que les pertes subies et les en vertu des dispositions de la Loi nationale sur l’habita pouvoirs que la Société exerce ou des tâches et des fon conformité avec le pouvoir de toute loi du Parlement du nationale sur l’habitation, au titre du pouvoir qui lui est Société canadienne d’hypothèques et de logement SOCIÉTÉ DU CENTRE NATIONAL DES ARTS
1a
1a
2015-2016
Paiements à la Société du Centre national des Arts à l’égar tionnement TRANSPORTS Transports – Dépenses de fonctionnement et :
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 1 (French)
No du crédit
Postes
a) autorisation d’engager des dépenses pour des biens dant l’exercice d’une juridiction ou par suite de l’exercic matière d’aéronautique;
b) autorisation de faire des paiements de commissions revenus conformément à la Loi sur l’aéronautique;
c) aux termes du paragraphe 29.1(2) de la Loi sur la ges bliques, autorisation de dépenser les recettes de l’exerc venant de la prestation de services de soutien internes
d) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5a
Transports – Dépenses en capital
15a
Transports (Infrastructures de transport) – Subventions ins penses et contributions
20a
Transports (Autres) — Subventions inscrites au Budget de tions TRAVAUX PUBLICS ET SERVICES GOUVERNEMENTAUX
1a
Travaux publics et Services gouvernementaux – Dépenses la prestation de services de gestion des locaux et de se traux, y compris les dépenses recouvrables au titre du R Canada, de la Loi sur l’assurance-emploi et de la Loi su biens saisis; autorisation de dépenser les recettes de l’e services de gestion des locaux et des services commun mément au paragraphe 29.1(2) de la Loi sur la gestion d des services de soutien internes à d’autres organisation des membres du Conseil privé de la Reine pour le Cana nistre sans portefeuille ou de ministre d’État, mais qui n d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
5a
Travaux publics et Services gouvernementaux – Dépenses dépenses relatives à des ouvrages autres que des biens de rembourser les locataires d’immeubles fédéraux à l’ torisées par le ministre des Travaux publics et des Serv VIA RAIL CANADA INC.
1a
2015-2016
Paiements à VIA Rail Canada Inc. relativement aux frais de ciété, paiements à des fins d’immobilisations et paieme tion d’un service ferroviaire aux voyageurs au Canada, chés conclus en vertu du sous-alinéa c)(i) du crédit 52d no 1 de 1977 portant affectation de crédits
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 2
SCHEDULE 2
Based on Supplementary Estimates (A), 2016–17, the amount gr items set out in this Schedule.
Sums granted to Her Majesty by this Act for the fiscal year endin following fiscal year ending March 31, 2018 and the purposes for w Vote No.
Items CANADA BORDER SERVICES AGENCY
1a
Canada Border Services Agency — Operating expenditure graph 29.1(2)(a) of the Financial Administration Act, au current fiscal year revenues received during the fiscal y operations of the Canada Border Services Agency: fees service or the use of a facility or for a product, right or received under contracts entered into by the Agency
5a
Canada Border Services Agency — Capital expenditures PARKS CANADA AGENCY
1a
2015-2016
Parks Canada Agency — Program expenditures, including grants listed in the Estimates and contributions, includ than federal property, and payments to provinces and butions towards the cost of undertakings carried out by
Chapter 6: Appropriation Act No. 3, 2016–17 SCHEDULE 2 (French)
ANNEXE 2
D’après le Budget supplémentaire des dépenses (A) 2016-2017, la des postes figurant à la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice en cours et à l’exercice suivant se terminant le 31 mars 2018, et fin No du crédit
Postes AGENCE DES SERVICES FRONTALIERS DU CANADA
1a
Agence des services frontaliers du Canada – Dépenses de termes du paragraphe 29.1(2) de la Loi sur la gestion de torisation de dépenser durant l’exercice en cours les re l’exercice et qui se rapportent aux activités à la frontièr vices frontaliers du Canada : droits pour la prestation d sation d’une installation ou pour un produit, droit ou pr en vertu de contrats conclus par l’Agence
5a
Agence des services frontaliers du Canada – Dépenses en AGENCE PARCS CANADA
1a
Agence Parcs Canada – Dépenses du Programme, y compr tal, subventions inscrites au Budget des dépenses et co penses engagées sur des propriétés autres que celles d et paiements aux provinces et aux municipalités à titre des engagements réalisés par ces dernières
Published under authority of the Speaker of the House of Commons 2015-2016
|
First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 7
An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures
ASSENTED TO JUNE 22, 2016 BILL C-15
RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures”.
SUMMARY Part 1 implements certain income tax measures proposed in the March 22, 2016 budget by (a) eliminating the education tax credit; (b) eliminating the textbook tax credit; (c) exempting from taxable income amounts received as rate assistance under the Ontario Electricity Support Program; (d) maintaining the small business tax rate at 10.5% for the 2016 and subsequent taxation years and making consequential adjustments to the dividend gross-up factor and dividend tax credit; (e) increasing the maximum deduction available under the northern residents deduction; (f) eliminating the children’s arts tax credit; (g) eliminating the family tax cut credit; (h) replacing the Canada child tax benefit and universal child care benefit with the new Canada child benefit; (i) eliminating the child fitness tax credit; (j) introducing the school supplies tax credit; (k) extending, for one year, the mineral exploration tax credit for flow-through share investors; (l) restoring the labour-sponsored venture capital corporations tax credit for purchases of shares of provincially registered labour-sponsored venture capital corporations for the 2016 and subsequent taxation years; and (m) introducing changes consequential to the introduction of the new 33% individual tax rate.
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Chapter 7: Budget Implementation Act, 2016, No. 1 SUMMARY
Part 1 implements other income tax measures confirmed in the March 22, 2016 budget by (a) amending the anti-avoidance rules in the Income Tax Act that prevent the conversion of capital gains into tax-deductible intercorporate dividends; (b) qualifying certain costs associated with undertaking environmental studies and community consultations as Canadian exploration expenses; (c) ensuring that profits from the insurance of Canadian risks remain taxable in Canada; (d) ensuring that the dividend rental arrangement rules under the Income Tax Act apply where there is a synthetic equity arrangement; (e) providing specific tax rules in respect of the commercialization of the Canadian Wheat Board, including a tax deferral for eligible farmers; (f) permitting registered charities and registered Canadian amateur athletic associations to hold limited partnership interests; (g) providing an exemption to the withholding tax requirements for payments by qualifying non-resident employers to qualifying non-resident employees; (h) limiting the circumstances in which the repeated failure to report income penalty will apply; (i) permitting the sharing of taxpayer information within the Canada Revenue Agency to facilitate the collection of certain non-tax debts; and (j) permitting the sharing of taxpayer information with the Office of the Chief Actuary.
Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures proposed in the March 22, 2016 budget by (a) adding insulin pens, insulin pen needles and intermittent urinary catheters to the list of GST/HST zero-rated medical and assistive devices; (b) clarifying that GST/HST generally applies to supplies of purely cosmetic procedures provided by all suppliers, including registered charities; (c) relieving tax to ensure that when a charity makes a taxable supply of property or services in exchange for a donation and an income tax receipt may be issued for a portion of the donation, only the value of the property or services supplied is subject to GST/HST; (d) ensuring that interest earned in respect of certain deposits is not included in determining whether a person is considered to be a financial institution for GST/HST purposes; and (e) clarifying the treatment of imported reinsurance services under the GST/HST imported supply rules for financial institutions.
Part 2 also implements other GST/HST measures confirmed in the March 22, 2016 budget by
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Chapter 7: Budget Implementation Act, 2016, No. 1 SUMMARY
(a) adding feminine hygiene products to the list of GST/HST zero-rated products; and (b) permitting the sharing of taxpayer information in respect of non-tax debts within the Canada Revenue Agency under certain federal and provincial government programs and in respect of certain programs where information sharing is currently permitted under the Income Tax Act.
Part 3 implements certain excise measures proposed in the March 22, 2016 budget by (a) ensuring that excise tax relief for diesel fuel used as heating oil or to generate electricity is targeted to specific instances; and (b) enhancing certain security and collection provisions in the Excise Act, 2001. Part 3 also implements other excise measures confirmed in the March 22, 2016 budget by permitting the sharing of taxpayer information in respect of non-tax debts within the Canada Revenue Agency under certain federal and provincial government programs and in respect of certain programs where information sharing is currently permitted under the Income Tax Act.
Division 1 of Part 4 repeals the Federal Balanced Budget Act. Division 2 of Part 4 amends the Canadian Forces Members and Veterans Re-establishment and Compensation Act to, among other things, (a) replace “permanent impairment allowance” with “career impact allowance”; (b) replace “totally and permanently incapacitated” with “diminished earning capacity”; (c) increase the percentage in the formula used to calculate the earnings loss benefit; (d) specify when a disability award becomes payable and clarify the formula used to calculate the amount of a disability award; (e) increase the amounts of a disability award; and (f) increase the amount of a death benefit. In addition, it contains transitional provisions that provide, among other things, that the Minister of Veterans Affairs must pay, to a person who received a disability award or a death benefit under that Act before April 1, 2017, an amount that represents the increase in the amount of the disability award or the death benefit, as the case may be. It also makes consequential amendments to the Children of Deceased Veterans Education Assistance Act, the Pension Act and the Income Tax Act. Division 3 of Part 4 amends the sunset provisions of certain Acts governing federal financial institutions to extend by two years, namely, from March 29, 2017 to March 29, 2019, the period during which those institutions may carry on business. Division 4 of Part 4 amends the Bank Act to facilitate the continuance of local cooperative credit societies as federal credit unions by granting the Minister of Finance the authority to provide transitional procedural exemptions, as well as a loan guarantee.
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Chapter 7: Budget Implementation Act, 2016, No. 1 SUMMARY
Division 5 of Part 4 amends the Canada Deposit Insurance Corporation Act to, among other things, broaden the Corporation’s powers to temporarily control or own a domestic systemically important bank and to convert certain shares and liabilities of such a bank into common shares. It also amends the Bank Act to allow the designation of domestic systemically important banks by the Superintendent of Financial Institutions and to require such banks to maintain a minimum capacity to absorb losses. Lastly, it makes consequential amendments to the Financial Administration Act, the Winding-up and Restructuring Act and the Payment Clearing and Settlement Act. Division 6 of Part 4 amends the Office of the Superintendent of Financial Institutions Act to change the membership of the committee established under that Act so that the Chairperson of the Canada Deposit Insurance Corporation is replaced by that Corporation’s Chief Executive Officer. It also amends several Acts to replace references to that Chairperson with references to that Chief Executive Officer. Division 7 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to authorize an additional payment to be made to a territory, in order to take into account the amount of the territorial formula financing payment that would have been paid to that territory for the fiscal year beginning on April 1, 2016, if that amount had been determined using the recalculated amount determined to be the gross expenditure base for that fiscal year. Division 8 of Part 4 amends the Financial Administration Act to restrict the circumstances in which the Governor in Council may authorize the borrowing of money without legislative approval. Division 9 of Part 4 amends the Old Age Security Act to increase the single rate of the guaranteed income supplement for the lowest-income pensioners by up to $947 annually and to repeal section 2.2 of that Act, which increases the age of eligibility to receive a benefit. Division 10 of Part 4 amends the Special Import Measures Act to provide that a finding by the President of the Canada Border Services Agency of an insignificant margin of dumping or an insignificant amount of subsidy in respect of goods imported into Canada will no longer result in the termination of a trade remedy investigation prior to the President’s preliminary determination. It also provides that expiry reviews may be initiated from a date that is closer to the expiry date of an anti-dumping or countervailing measure and makes amendments related to that new time period. Division 11 of Part 4 amends the Pension Benefits Standards Act, 1985 to combine the authorities for bilateral agreements and multilateral agreements into one authority for federal-provincial agreements, and to clarify that federal-provincial agreements may permit the application of provincial legislation with respect to a pension plan. Division 12 of Part 4 amends the Employment Insurance Act to, among other things, (a) increase, until July 8, 2017, the maximum number of weeks for which benefits may be paid to certain claimants in certain regions; (b) eliminate the category of claimants who are new entrants and re-entrants; and
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Chapter 7: Budget Implementation Act, 2016, No. 1 SUMMARY
(c) reduce to one week the length of the waiting period during which claimants are not entitled to benefits. Division 13 of Part 4 amends the Canada Marine Act to allow the Minister of Canadian Heritage to make payments to Canada Place Corporation for certain celebrations. Division 14 of Part 4 amends the Jobs, Growth and Long-term Prosperity Act to authorize the Minister of Infrastructure, Communities and Intergovernmental Affairs to acquire the shares of PPP Canada Inc. on behalf of Her Majesty in right of Canada. It also sets out that the appropriate Minister, as defined in the Financial Administration Act, holds those shares and authorizes that appropriate Minister to conduct, with the Governor in Council’s approval, certain transactions relating to PPP Canada Inc. Finally, it authorizes PPP Canada Inc. and its wholly-owned subsidiaries to sell, with the Governor in Council’s approval, their assets in certain circumstances. Division 15 of Part 4 amends the Canada Foundation for Sustainable Development Technology Act to modify the process that leads to the Governor in Council’s appointment of persons to the board of directors of the Canada Foundation for Sustainable Development Technology by eliminating the role of the Minister of Natural Resources and the Minister of the Environment as well as the consultative role of the Minister of Industry from that process. It also amends the Budget Implementation Act, 2007 to provide that a sum may be paid out of the Consolidated Revenue Fund to the Foundation on the requisition of the Minister of Industry and to clarify the maximum amount of that sum.
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TABLE OF PROVISIONS An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures
Short Title 1
Budget Implementation Act, 2016, No. 1
PART 1
Amendments to the Income Tax Act and to Related Legislation 2
PART 2
Amendments to the Excise Tax Act (GST/HST Measures) 63
PART 3
Amendments to the Excise Tax Act (Excise Measures), the Excise Act, 2001 and Other Related Texts 72
PART 4
Various Measures DIVISION 1
Federal Balanced Budget Act 79
DIVISION 2
Canadian Forces Members and Veterans Reestablishment and Compensation Act 80
DIVISION 3
Financial Institutions (Sunset Provisions) 117
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DIVISION 4
Amendments to the Bank Act (Federal Credit Unions) 123
DIVISION 5
Bank Recapitalization Regime (Bail-in) 126
DIVISION 6
Chief Executive Officer of the Canada Deposit Insurance Corporation 169
DIVISION 7
Federal-Provincial Fiscal Arrangements Act 180
DIVISION 8
Financial Administration Act 182
DIVISION 9
Old Age Security Act 188
DIVISION 10
Special Import Measures Act 192
DIVISION 11
Pension Benefits Standards Act, 1985 201
DIVISION 12
Employment Insurance Act 207
DIVISION 13
Canada Marine Act 232
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DIVISION 14
Jobs, Growth and Long-term Prosperity Act 233
DIVISION 15
Canada Foundation for Sustainable Development Technology 237
SCHEDULE 1 SCHEDULE 2
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64-65 ELIZABETH II
CHAPTER 7
An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures [Assented to 22nd June, 2016] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title Short title 1 This Act may be cited as the Budget Implementation
Act, 2016, No. 1.
PART 1
Amendments to the Income Tax Act and to Related Legislation R.S., c. 1 (5th Supp.)
Income Tax Act 2 (1) Paragraph 52(3)(a) of the Income Tax Act is replaced by the following: (a) where the stock dividend is a dividend, (i) in the case of a shareholder that is an individual,
the amount of the stock dividend, and (ii) in any other case, the total of all amounts each
of which is (A) the amount, if any, by which
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(I) the amount that is the lesser of the amount
of the stock dividend and its fair market value exceeds (II) the amount of the dividend that the shareholder may deduct under subsection 112(1) in computing the shareholder’s taxable income, except any portion of the dividend that, if paid as a separate dividend, would not be subject to subsection 55(2) because the amount of the separate dividend would not exceed the amount of the income earned or realized by any corporation — after 1971 and before the safe-income determination time for the transaction, event or series of transactions or events as part of which the dividend is received — that could reasonably be considered to contribute to the capital gain that could be realized on a disposition at fair market value, immediately before the dividend, of the share on which the dividend is received, and (B) the amount determined by the formula A+B
where A
is the amount of the deemed gain under paragraph 55(2)(c) in respect of that stock dividend, and
B
is the amount, if any, by which the amount of the reduction under paragraph 55(2.3)(b) in respect of that stock dividend to which paragraph 55(2)(a) would otherwise apply exceeds the amount determined for clause (A) in respect of that dividend;
(2) Subsection (1) applies to stock dividends received after April 20, 2015, except that, in respect of stock dividends that are declared after April 20, 2015 and before July 31, 2015, and that are received before September 30, 2015, (a) clause 52(3)(a)(ii)(A), as enacted by subsection (1), is to be read as follows: (A) the lesser of the amount of the stock dividend and its fair market value, and (b) the
description of B in clause 52(3)(a)(ii)(B), as enacted by subsection (1), is to be read without reference to the words “to which paragraph 55(2)(a) would otherwise apply”.
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3 (1) Subparagraph 53(1)(b)(ii) of the Act is replaced by the following: (ii) the portion of the total determined under subparagraph (i) that relates to dividends in respect of which the taxpayer was permitted a deduction under subsection 112(1) in computing the taxpayer’s taxable income, except any portion of the dividend that, if paid as a separate dividend, would not be subject to subsection 55(2) because the amount of the separate dividend would not exceed the amount of the income earned or realized by any corporation — after 1971 and before the safe-income determination time for the transaction, event or series of transactions or events as part of which the dividend is received — that could reasonably be considered to contribute to the capital gain that could be realized on a disposition at fair market value, immediately before the dividend, of the share on which the dividend is received;
(2) Subsection (1) applies to dividends received after April 20, 2015. 4 (1) Paragraph (j) of the definition proceeds of
disposition in section 54 of the Act is replaced by the following: (j) any amount that would otherwise be proceeds of disposition of a share to the extent that the amount is deemed by subsection 84(2) or (3) to be a dividend received except to the extent the dividend is deemed (i) by paragraph 55(2)(b) to be proceeds of disposition of the share, or (ii) by subparagraph 88(2)(b)(ii) not to be a dividend, or (2) Subsection (1) applies to dividends received after April 20, 2015. 5 (1) Subsection 55(2) of the Act is replaced by
the following: Deemed proceeds or gain (2) If this subsection applies to a taxable dividend received by a dividend recipient, notwithstanding any other provision of this Act, the amount of the dividend (other than the portion of it, if any, subject to tax under Part IV
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that is not refunded as a consequence of the payment of a dividend by a corporation where the payment is part of the series referred to in subsection (2.1)) is deemed (a) not to be a dividend received by the dividend recipient; (b) if the dividend is received on a redemption, acquisition or cancellation of a share, by the corporation that issued the share, to which subsection 84(2) or (3) applies, to be proceeds of disposition of the share that is redeemed, acquired or cancelled except to the extent that the dividend is otherwise included in computing those proceeds; and (c) if paragraph (b) does not apply to the dividend, to be a gain of the dividend recipient, for the year in which the dividend was received, from the disposition of a capital property.
Application of subsection (2) (2.1) Subsection (2) applies to a taxable dividend received by a corporation resident in Canada (in subsections (2) to (2.2) and (2.4) referred to as the dividend recipient) as part of a transaction or event or a series of transactions or events if (a) the dividend recipient is entitled to a deduction in
respect of the dividend under subsection 112(1) or (2) or 138(6); (b) it is the case that (i) one of the purposes of the payment or receipt of
the dividend (or, in the case of a dividend under subsection 84(3), one of the results of which) is to effect a significant reduction in the portion of the capital gain that, but for the dividend, would have been realized on a disposition at fair market value of any share of capital stock immediately before the dividend, or (ii) the dividend (other than a dividend that is received on a redemption, acquisition or cancellation of a share, by the corporation that issued the share, to which subsection 84(2) or (3) applies) is received on a share that is held as capital property by the dividend recipient and one of the purposes of the payment or receipt of the dividend is to effect (A) a significant reduction in the fair market value of any share, or
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(B) a significant increase in the cost of property, such that the amount that is the total of the cost amounts of all properties of the dividend recipient immediately after the dividend is significantly greater than the amount that is the total of the cost amounts of all properties of the dividend recipient immediately before the dividend; and (c) the amount of the dividend exceeds the amount of the income earned or realized by any corporation — after 1971 and before the safe-income determination time for the transaction, event or series — that could reasonably be considered to contribute to the capital gain that could be realized on a disposition at fair market value, immediately before the dividend, of the share on which the dividend is received.
Special rule — amount of the stock dividend (2.2) For the purpose of applying subsections (2), (2.1), (2.3) and (2.4), the amount of a stock dividend and the dividend recipient’s entitlement to a deduction under subsection 112(1) or (2) or 138(6) in respect of the amount of that dividend are to be determined as if paragraph (b) of the definition amount in subsection 248(1) read as follows: (b) in the case of a stock dividend paid by a corporation, the greater of (i) the amount by which the paid-up capital of the
corporation that paid the dividend is increased by reason of the payment of the dividend, and (ii) the fair market value of the share or shares issued as a stock dividend at the time of payment,
Stock dividends and safe income (2.3) If this subsection applies in respect of a stock dividend (a) the amount of the stock dividend is deemed for the purpose of subsection (2) to be a separate taxable dividend to the extent of the portion of the amount that does not exceed the amount of the income earned or realized by any corporation — after 1971 and before the safe-income determination time for the transaction, event or series — that could reasonably be considered to contribute to the capital gain that could be
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realized on a disposition at fair market value, immediately before the dividend, of the share on which the dividend is received; and (b) the amount of the separate taxable dividend referred to in paragraph (a) is deemed to reduce the amount of the income earned or realized by any corporation — after 1971 and before the safe-income determination time for the transaction, event or series — that could reasonably be considered to contribute to the capital gain that could be realized on a disposition at fair market value, immediately before the dividend, of the share on which the dividend is received.
Application of subsection (2.3) (2.4) Subsection (2.3) applies in respect of a stock dividend if (a) a dividend recipient holds a share upon which it
receives the stock dividend; (b) the fair market value of the share or shares issued as a stock dividend exceeds the amount by which the paid-up capital of the corporation that paid the stock dividend is increased because of the dividend; and (c) subsection (2) would apply to the dividend if subsection (2.1) were read without reference to its paragraph (c). Determination of reduction in fair market value (2.5) For the purpose of applying clause (2.1)(b)(ii)(A),
whether a dividend causes a significant reduction in the fair market value of any share is to be determined as if the fair market value of the share, immediately before the dividend, was increased by an amount equal to the amount, if any, by which the fair market value of the dividend received on the share exceeds the fair market value of the share. (2) The portion of paragraph 55(3)(a) of the Act before subparagraph (i) is replaced by the following: (a) in the case of a dividend that is received on a redemption, acquisition or cancellation of a share, by the corporation that issued the share, to which subsection 84(2) or (3) applies, if, as part of a transaction or event or a series of transactions or events as a part of
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which the dividend is received, there was not at any particular time (3) Subparagraph 55(3.01)(d)(i) of the Act is replaced by the following: (i) subparagraph (j)(i) of the definition proceeds
of disposition in section 54, and (4) Paragraph 55(5)(f) of the Act is replaced by the following: (f) unless subsection (2.3) applies, if a corporation has
received a dividend any portion of which is a taxable dividend (such a portion referred to as the taxable part in this paragraph), as part of a transaction or event or series of transactions or events (i) a portion of the dividend is deemed to be a separate taxable dividend equal to the lesser of (A) the taxable part, and (B) the amount of the income earned or realized by any corporation — after 1971 and before the safe-income determination time for the transaction, event or series — that could reasonably be considered to contribute to the capital gain that could be realized on a disposition at fair market value, immediately before the dividend, of the share on which the dividend is received, and (ii) the amount, if any, by which the taxable part exceeds the portion referred to in subparagraph (i) is deemed to be a separate taxable dividend.
(5) Subsections (1) to (4) apply to dividends received after April 20, 2015 except that, for dividends received after April 20, 2015 and before April 18, 2016, paragraph 55(5)(f) of the Act, as enacted by subsection (4), is to be read as follows: (f) unless subsection (2.3) applies, if a corporation has
received a dividend any portion of which is a taxable dividend (i) the corporation may designate in its return of
income under this Part for the taxation year during which the dividend was received any portion of the taxable dividend to be a separate taxable dividend, and
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(ii) the amount, if any, by which the portion of the dividend that is a taxable dividend exceeds the portion designated under subparagraph (i) shall be deemed to be a separate dividend. 6 (1) Subparagraph 56(3)(a)(i) of the Act is replaced by the following: (i) in an educational program in respect of which
the taxpayer is a qualifying student (as defined in subsection 118.6(1)) in the taxation year, in the immediately preceding taxation year or in the following taxation year, or (2) Paragraph 56(3.1)(b) of the Act is replaced by
the following: (b) if an award is received in connection with an educational program in respect of which the taxpayer is a qualifying student because of subparagraph (a)(ii) of the definition qualifying student in subsection 118.6(1) in the taxation year, in the immediately preceding taxation year or in the following taxation year (in this paragraph referred to as the claim year), the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the taxation year in respect of the award may not exceed the amount that is the total of amounts, each of which is the cost of materials related to the program or a fee paid to a designated educational institution in respect of the program, as defined in subsection 118.6(1), in respect of the claim year. (3) Subsection (1) applies to the 2017 and subsequent taxation years and (a) for the 2016 taxation year, a taxpayer is considered to be entitled to deduct an amount under subsection 118.6(2) of the Act in respect of an educational program for the immediately following taxation year if the taxpayer is a qualifying student (as defined in subsection 118.6(1) of the Act) in respect of the educational program in that year; and (b) for the 2017 taxation year, a taxpayer is considered to be a qualifying student in respect of an educational program in the immediately preceding taxation year if the taxpayer was entitled to deduct an amount under subsection 118.6(2) of the Act in respect of the educational program for that year.
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(4) Subsection (2) applies to the 2017 and subsequent taxation years and (a) for the 2016 taxation year, a taxpayer is considered to be entitled to deduct an amount by reason of paragraph (b) of the description of B in subsection 118.6(2) of the Act in respect of an educational program for the immediately following taxation year if the taxpayer is a qualifying student in respect of the educational program because of subparagraph (a)(ii) of the definition qualifying student in subsection 118.6(1) of the Act for that year; and (b) for the 2017 taxation year, a taxpayer is considered to be a qualifying student in respect of an educational program because of subparagraph (a)(ii) of the definition qualifying student in subsection 118.6(1) of the Act in the immediately preceding taxation year if the taxpayer was entitled to deduct an amount by reason of paragraph (b) of the description of B in subsection 118.6(2) of the Act in respect of the educational program for that year.
7 (1) Paragraph (a) of the definition Canadian exploration expense in subsection 66.1(6) of the Act is replaced by the following: (a) any expense incurred by the taxpayer (other than
an expense incurred in drilling or completing an oil or gas well or in building a temporary access road to, or preparing a site in respect of, any such well) for the purpose of determining the existence, location, extent or quality of an accumulation of petroleum or natural gas (other than a mineral resource) in Canada, including such an expense that is (i) a geological, geophysical or geochemical expense, or (ii) an expense for environmental studies or community consultations (including studies or consultations that are undertaken to obtain a right, licence or privilege for the purpose of determining the existence, location, extent or quality of an accumulation of petroleum or natural gas),
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(2) The portion of paragraph (f) of the definition
Canadian exploration expense in subsection 66.1(6) of the Act before subparagraph (i) is replaced by the following: (f) any expense incurred by the taxpayer (other than
an expense incurred in drilling or completing an oil or gas well or in building a temporary access road to, or preparing a site in respect of, any such well) for the purpose of determining the existence, location, extent or quality of a mineral resource in Canada including such an expense for environmental studies or community consultations (including, notwithstanding subparagraph (v), studies or consultations that are undertaken to obtain a right, licence or privilege for the purpose of determining the existence, location, extent or quality of a mineral resource in Canada) and any expense incurred in the course of
(3) Subsections (1) and (2) apply in respect of expenses incurred after February 2015. 8 (1) Subsection 81(1) of the Act is amended by adding the following after paragraph (g.5):
Ontario Electricity Support Program (g.6) an amount of rate assistance received under section 79.2 of the Ontario Energy Board Act, 1998, S.O. 1998, c. 15, Sch B, as amended from time to time; (2) Subsection (1) applies to the 2016 and subsequent taxation years. 9 (1) Subparagraph 82(1)(b)(i) of the Act is replaced by the following: (i) the product of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year multiplied by 17%, and (2) Subsection (1) applies to the 2016 and subsequent taxation years. 10 (1) Clause (a)(i)(A) of the definition capital
dividend account in subsection 89(1) of the Act is replaced by the following: (A) the amount of the corporation’s capital gain
— computed without reference to subclause
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52(3)(a)(ii)(A)(II) and subparagraph 53(1)(b)(ii) — from the disposition (other than a disposition under paragraph 40(3.1)(a) or subsection 40(12) or a disposition that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period beginning at the beginning of its first taxation year that began after the corporation last became a private corporation and that ended after 1971 and ending immediately before the particular time (in this definition referred to as the period) (2) Clause (a)(ii)(A) of the definition capital dividend account in subsection 89(1) of the Act is replaced by the following: (A) the amount of the corporation’s capital loss
— computed without reference to subclause 52(3)(a)(ii)(A)(II) and subparagraph 53(1)(b)(ii) — from the disposition (other than a disposition under subsection 40(3.12) or a disposition that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period (3) Subparagraph (b)(iii) of the definition paid-up capital in subsection 89(1) of the Act is replaced by the following: (iii) where the particular time is after March 31, 1977, an amount equal to the paid-up capital in respect of that class of shares at the particular time, computed without reference to the provisions of this Act except subsections 51(3) and 66.3(2) and (4), sections 84.1 and 84.2, subsections 85(2.1), 85.1(2.1) and (8), 86(2.1), 87(3) and (9), paragraph 128.1(1)(c.3), subsections 128.1(2) and (3), section 135.2, subsections 138(11.7), 139.1(6) and (7), 192(4.1) and 194(4.1) and sections 212.1 and 212.3, (4) Subsections (1) and (2) apply to dispositions
made after April 20, 2015. (5) Subsection (3) is deemed to have come into force on July 1, 2015. 11 (1) Paragraph 94(4)(b) of the Act is replaced by the following: (b) subsections (8.1) and (8.2), paragraph (14)(a), subsections 70(6) and 73(1), the definition Canadian partnership in subsection 102(1), paragraph 107.4(1)(c), the definition qualified disability trust in subsection 122(3), paragraph (a) of the definition
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mutual fund trust in subsection 132(6) and the definition eligible trust in subsection 135.2(1);
(2) Subsection (1) is deemed to have come into force on July 1, 2015, except that, for taxation years that end before 2016, paragraph 94(4)(b) of the Act, as enacted by subsection (1), is to be read without reference to “the definition qualified disability trust in subsection 122(3),”.
12 (1) Paragraphs 95(2)(a.2) and (a.21) of the Act are replaced by the following: (a.2) in computing the income from a business other than an active business for a taxation year of a foreign affiliate of a taxpayer (i) there shall be included the income of the affiliate for the year from the insurance of specified Canadian risks (which, for the purposes of this paragraph, includes income for the year from the reinsurance of specified Canadian risks), unless more than 90% of the gross premium revenue of the affiliate for the year from the insurance of risks (net of reinsurance ceded) was in respect of the insurance of risks (other than specified Canadian risks) of persons with whom the affiliate deals at arm’s length, (ii) if subparagraph (i) applies to include income of
the affiliate from the insurance of specified Canadian risks, (A) the insurance of those risks is deemed to be
a separate business, other than an active business, carried on by the affiliate, and (B) any income of the affiliate that pertains to or
is incident to that business is deemed to be income from a business other than an active business, (iii) there shall be included the income of the affiliate for the year in respect of the ceding of specified Canadian risks — except to the extent that the income is included because of subparagraph (i) or (ii) — which, for the purposes of this paragraph, includes (A) income of the affiliate from services in respect of the ceding of specified Canadian risks, and
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(B) except to the extent the amount is included
under clause (A), the amount, if any, by which the fair market value of the consideration provided in respect of the ceding of the specified Canadian risks exceeds the affiliate’s cost in respect of those specified Canadian risks, and (iv) if subparagraph (iii) applies to include income of the affiliate in respect of the ceding of specified Canadian risks, (A) the ceding of those risks is deemed to be a
separate business, other than an active business, carried on by the affiliate, and (B) any income of the affiliate that pertains to or
is incident to that business is deemed to be income from a business other than an active business; (a.21) for the purposes of paragraph (a.2), one or more risks insured by a foreign affiliate of a taxpayer that, if this Act were read without reference to this paragraph, would not be specified Canadian risks (in this paragraph referred to as the foreign policy pool) are deemed to be specified Canadian risks if (i) the affiliate, or a person or partnership that does not deal at arm’s length with the affiliate, enters into one or more agreements or arrangements in respect of the foreign policy pool, (ii) the affiliate’s risk of loss or opportunity for gain
or profit in respect of the foreign policy pool, in combination with its risk of loss or opportunity for gain in respect of the agreements or arrangements, can reasonably be considered to be — or could reasonably be considered to be if the affiliate had entered into the agreements or arrangements entered into by the person or partnership — determined, in whole or in part, by reference to one or more criteria in respect of one or more risks insured by another person or partnership (in this paragraph referred to as the tracked policy pool), which criteria are (A) the fair market value of the tracked policy pool, (B) the revenue, income, loss or cash flow from the tracked policy pool, or (C) any other similar criteria, and (iii) 10% or more of the tracked policy pool consists of specified Canadian risks;
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(2) Subsection 95(2) of the Act is amended by adding the following after paragraph (a.22):
(a.23) for the purposes of paragraphs (a.2) and (a.21), specified Canadian risk means a risk in respect of (i) a person resident in Canada, (ii) a property situated in Canada, or (iii) a business carried on in Canada; (3) Subsections (1) and (2) apply to taxation years
of a taxpayer that begin after April 20, 2015. 13 (1) Clauses 110.7(1)(b)(ii)(A) and (B) of the Act
are replaced by the following: (A) $11.00 multiplied by the number of days in the year included in the qualifying period in which the taxpayer resided in the particular area, and (B) $11.00 multiplied by the number of days in the year included in that portion of the qualifying period throughout which the taxpayer maintained and resided in a self-contained domestic establishment in the particular area (except any day included in computing a deduction claimed under this paragraph by another person who resided on that day in the establishment).
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(2) Subsection (1) applies to the 2016 and subsequent taxation years. 14 (1) Subsection 112(2.3) of the Act is replaced by the following:
Where no deduction permitted (2.3) No deduction may be made under subsection (1) or
(2) or 138(6) in computing the taxable income of a particular corporation in respect of a dividend received on a share of the capital stock of a corporation where there is, in respect of the share, a dividend rental arrangement of the particular corporation, a partnership of which the particular corporation is directly or indirectly a member or a trust under which the particular corporation is a beneficiary. Dividend rental arrangements — exception (2.31) Subsection (2.3) does not apply to a dividend received on a share where there is, in respect of the share, a dividend rental arrangement of a person or partnership (referred to in this subsection and subsection (2.32) as the taxpayer) throughout a particular period during which the synthetic equity arrangement referred to in paragraph (c) of the definition dividend rental arrangement in subsection 248(1) is in effect if (a) the dividend rental arrangement is a dividend
rental arrangement because of that paragraph; and (b) the taxpayer establishes that, throughout the particular period, no tax-indifferent investor or group of tax-indifferent investors, each member of which is affiliated with every other member, has all or substantially all of the risk of loss and opportunity for gain or profit in respect of the share because of the synthetic equity arrangement or a specified synthetic equity arrangement.
Representations (2.32) A taxpayer is considered to have satisfied the condition described in paragraph (2.31)(b) in respect of a share if (a) the taxpayer or the connected person referred to in
paragraph (a) of the definition synthetic equity arrangement in subsection 248(1) (either of which is referred to in this subsection as the synthetic equity arrangement party) obtains accurate representations in
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writing from its counterparty, or from each member of a group comprised of all its counterparties each of which is affiliated with each other (each member of this group of counterparties is referred to in this subsection as an affiliated counterparty), with respect to the synthetic equity arrangement, as appropriate, that (i) it is not a tax-indifferent investor and it does not
reasonably expect to become a tax-indifferent investor during the particular period referred to in subsection (2.31), and (ii) it has not eliminated and it does not reasonably
expect to eliminate all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31); (b) the synthetic equity arrangement party obtains accurate representations in writing from its counterparty, or from each affiliated counterparty, with respect to the synthetic equity arrangement that the counterparty, or each affiliated counterparty, as appropriate (i) is not a tax-indifferent investor and does not
reasonably expect to become a tax-indifferent investor during the particular period referred to in subsection (2.31), (ii) has entered into one or more specified synthetic
equity arrangements that have the effect of eliminating all or substantially all of its risk of loss and opportunity for gain or profit, in respect of the share, in one of the following circumstances: (A) in the case of a counterparty, that counterparty (I) has entered into a specified synthetic equity arrangement with its own counterparty (a counterparty of a counterparty or of an affiliated counterparty is referred to in this subsection as a specified counterparty), or (II) has entered into a specified synthetic equity arrangement with each member of a group of its own counterparties each member of which is affiliated with each other member (each member of this group of counterparties is referred to in this subsection as an affiliated specified counterparty), or (B) in the case of an affiliated counterparty, each affiliated counterparty
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(I) has entered into a specified synthetic equity arrangement with the same specified counterparty, or (II) has entered into a specified synthetic equity arrangement with an affiliated specified counterparty that is part of the same group of affiliated specified counterparties, and (iii) has obtained accurate representations in writing from each of its specified counterparties, or from each member of the group of affiliated specified counterparties referred to in subclause (A)(II) or (B)(II), as appropriate, that (A) it is not a tax-indifferent investor and it does not reasonably expect to become a tax-indifferent investor during the particular period referred to in subsection (2.31), and (B) it has not eliminated and it does not reasonably expect to eliminate all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31); (c) the synthetic equity arrangement party obtains accurate representations in writing from its counterparty, or from each affiliated counterparty, with respect to the synthetic equity arrangement that the counterparty, or each affiliated counterparty, as appropriate (i) is not a tax-indifferent investor and does not reasonably expect to become a tax-indifferent investor during the particular period referred to in subsection (2.31), (ii) has entered into specified synthetic equity arrangements (A) that have the effect of eliminating all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share, (B) where no single specified counterparty or
group of affiliated specified counterparties has been provided with all or substantially all of the risk of loss and opportunity for gain or profit in respect of the share, and (C) where each specified counterparty or affiliated specified counterparty deals at arm’s length with each other (other than in the case of affiliated specified counterparties, within the same group, of affiliated specified counterparties), and
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(iii) has obtained accurate representations in writing from each of its specified counterparties, or from each of its affiliated specified counterparties, that (A) it is a person resident in Canada and it does not reasonably expect to cease to be resident in Canada during the particular period referred to in subsection (2.31), and (B) it has not eliminated and it does not reasonably expect to eliminate all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31); or (d) where a person or partnership is a party to a synthetic equity arrangement chain in respect of the share, the person or partnership (i) has obtained all or substantially all of the risk of
loss and opportunity for gain or profit in respect of the share under the synthetic equity arrangement chain, (ii) has entered into one or more specified synthetic
equity arrangements that have the effect of eliminating all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share, and (iii) obtains accurate representations in writing of
the type described in paragraph (a), (b) or (c), as if it were a synthetic equity arrangement party, from each of its counterparties where each such counterparty deals at arm’s length with that person or partnership.
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End of particular period (2.33) If, at a time during a particular period referred to in subsection (2.31), a counterparty, specified counterparty, affiliated counterparty or affiliated specified counterparty reasonably expects to become a tax-indifferent investor or, if it has provided a representation described by subparagraph (2.32)(a)(ii) or clause (2.32)(b)(iii)(B) or (c)(iii)(B) in respect of a share, to eliminate all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share, the particular period for which it has provided a representation in respect of the share is deemed to end at that time.
Interpretation (2.34) For greater certainty, each reference in subsection (2.32) to a “counterparty”, a “specified counterparty”, an “affiliated counterparty” or an “affiliated specified counterparty” is to be read as referring only to a person or partnership that obtains all or any portion of the risk of loss or opportunity for gain or profit in respect of the share. (2) Section 112 of the Act is amended by adding the following after subsection (9):
Synthetic equity arrangements — ordering (10) For the purposes of subsections (3), (3.1), (4), (4.1)
and (5.2), if a synthetic equity arrangement is in respect of a number of shares that are identical properties (referred to in this subsection as identical shares) that is less than the total number of such identical shares owned by a person or partnership at that time and in respect of which there is no other synthetic equity arrangement, the synthetic equity arrangement is deemed to be in respect of those identical shares in the order in which the person or partnership acquired them.
(3) Subsection (1) applies to (a) dividends that are paid or become payable
after April 2017; and (b) dividends that are paid or become payable at any time after October 2015 and before May 2017 on a share if
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(i) there is a synthetic equity arrangement, or one or more agreements or arrangements described by paragraph (d) of the definition dividend rental arrangement in subsection 248(1) of the Act, as enacted by subsection 48(1) of this Act, in respect of the share at that time, and (ii) after April 21, 2015 and before that time,
all or any part of the synthetic equity arrangement, or the agreements or arrangements, referred to in subparagraph (i) — including an option, swap, futures contract, forward contract or other financial or commodity contract or instrument as well as a right or obligation under the terms of such a contract or instrument — that contributes or could contribute to the effect of providing all or substantially all of the risk of loss and opportunity for gain or profit, in respect of the share, to one or more persons or partnerships is (A) entered into, acquired, extended or
renewed after April 21, 2015, or (B) in the case of a right to increase the notional amount under an agreement that is or is part of the synthetic equity arrangement, is exercised or acquired after April 21, 2015.
(4) Subsection (2) is deemed to have come into force on April 22, 2015. 15 (1) The portion of the description of B in subsection 118.031(2) of the Act before the formula is replaced by the following: B
is the total of all amounts each of which is, in respect of a qualifying child of the individual for the taxation year, the lesser of $250 and the amount determined by the formula
(2) Section 118.031 of the Act, as amended by subsection (1), is repealed. (3) Subsection (1) applies to the 2016 taxation
year.
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(4) Subsection (2) comes into force on January 1, 2017. 16 (1) Paragraphs (b) and (c) of the definition
designated educational institution in subsection 118.6(1) of the Act are replaced by the following: (b) a university outside Canada at which the individual referred to in the definition qualifying student in this subsection was enrolled in a course, of not less than three consecutive weeks duration, leading to a degree, or (c) if the individual referred to in the definition qualifying student in this subsection resided, throughout the year referred to in that definition, in Canada near the boundary between Canada and the United States, an educational institution in the United States to which the individual commuted that is a university, college or other educational institution providing courses at a post-secondary school level; (établissement d’enseignement agréé) (2) Paragraph (b) of the definition qualifying educational program in subsection 118.6(1) of the Act is replaced by the following: (b) a benefit, if any, received by the student because of a loan made to the student in accordance with the requirements of the Canada Student Loans Act, the Apprentice Loans Act or An Act respecting financial assistance for education expenses, R.S.Q., c. A-13.3, or because of financial assistance given to the student in accordance with the requirements of the Canada Student Financial Assistance Act, or (3) Subsection 118.6(1) of the Act is amended by adding the following in alphabetical order:
qualifying student, for a month in a taxation year, means an individual who, (a) in the month, (i) is enrolled in a qualifying educational program as a full-time student at a designated educational institution, or (ii) is not described in subparagraph (i) and is enrolled at a designated educational institution in a specified educational program that provides that each student in the program spend not less than 12 hours in the month on courses in the program,
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(b) if requested by the Minister, proves the enrolment by filing with the Minister a certificate in prescribed form issued by the designated educational institution and containing prescribed information, and (c) in the case of an individual who is enrolled in a
program at a designated educational institution described in subparagraph (a)(ii) of the definition designated educational institution, (i) has attained the age of 16 years before the end of the year, and (ii) is enrolled in the program to obtain skills for, or
improve the individual’s skills in, an occupation; (étudiant admissible) (4) Subsections 118.6(2) and (2.1) of the Act are repealed. (5) The portion of subsection 118.6(3) of the Act
before paragraph (a) is replaced by the following: Students eligible for disability tax credit (3) For the purposes of subparagraph (a)(i) of the definition qualifying student in subsection (1), the reference to “full-time student” is to be read as “student” if (6) Subsections (1) and (3) to (5) apply to the 2017
and subsequent taxation years. (7) Subsection (2) is deemed to have come into force on January 2, 2015. 17 (1) The description of B in subsection 118.61(1) of the Act is replaced by the following: B
is the total of all amounts each of which may be deducted under section 118.5 in computing the individual’s tax payable under this Part for the year;
(2) The description of E in subsection 118.61(1) of the Act is replaced by the following: E
is the tuition tax credit transferred for the year by the individual to the individual’s spouse, common-law partner, parent or grandparent.
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(3) The portion of subsection 118.61(4) of the Act
before the formula is replaced by the following: Change of appropriate percentage (4) For the purpose of determining the amount that may be deducted under subsection (2) in computing an individual’s tax payable for a taxation year, in circumstances where the appropriate percentage for the taxation year is different from the appropriate percentage for the preceding taxation year, the individual’s unused tuition, textbook and education tax credits at the end of the preceding taxation year is deemed to be the amount determined by the formula (4) Subsections (1) to (3) apply to the 2017 and subsequent taxation years. 18 (1) The description of A in section 118.8 of the Act is replaced by the following: A
is the tuition tax credit transferred for the year by the spouse or common-law partner to the individual;
(2) Subparagraph (b)(i) of the description of C in
section 118.8 of the Act is replaced by the following: (i) the total of all amounts that may be deducted under section 118.5 in computing the spouse’s or common-law partner’s tax payable under this Part for the year, and (3) Subsections (1) and (2) apply to the 2017 and
subsequent taxation years. 19 (1) The portion of section 118.81 of the Act before paragraph (a) is replaced by the following:
Tuition tax credit transferred 118.81 In this subdivision, the tuition tax credit transferred for a taxation year by a person to an individual is the lesser of (2) Subparagraph (i) of the description of A in
paragraph 118.81(a) of the Act is replaced by the following: (i) the total of all amounts that may be deducted
under section 118.5 in computing the person’s tax payable under this Part for the year, and
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(3) Subsections (1) and (2) apply to the 2017 and
subsequent taxation years. 20 (1) Section 118.9 of the Act is replaced by the following:
Transfer to parent or grandparent 118.9 If for a taxation year a parent or grandparent of an individual (other than an individual in respect of whom the individual’s spouse or common-law partner deducts an amount under section 118 or 118.8 for the year) is the only person designated in writing by the individual for the year for the purpose of this section, there may be deducted in computing the tax payable under this Part for the year by the parent or grandparent, as the case may be, the tuition tax credit transferred for the year by the individual to the parent or grandparent, as the case may be. (2) Subsection (1) applies to the 2017 and subsequent taxation years. 21 (1) Subparagraph 118.91(b)(i) of the Act is replaced by the following: (i) such of the deductions permitted under subsections 118(3) and (10) and sections 118.01 to 118.2, 118.5, 118.62 and 118.7 as can reasonably be considered wholly applicable to the period or periods in the year throughout which the individual is resident in Canada, computed as though that period or those periods were the whole taxation year, and (2) Subsection (1) applies to the 2017 and subsequent taxation years. 22 (1) Section 118.92 of the Act is replaced by the
following: Ordering of credits 118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.031, 118.04, 118.041, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121. (2) Section 118.92 of the Act, as enacted by subsection (1), is replaced by the following: Ordering of credits 118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7,
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subsections 118(3) and (10) and sections 118.01, 118.02, 118.04, 118.041, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.9, 118.8, 118.2, 118.1, 118.62 and 121. (3) Subsection (1) applies to the 2016 taxation
year. (4) Subsection (2) applies to the 2017 and subsequent taxation years. 23 (1) Section 118.94 of the Act is replaced by the
following: Tax payable by non-residents (credits restricted) 118.94 Sections 118 to 118.07 and 118.2, subsections 118.3(2) and (3) and sections 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year. (2) Subsection (1) applies to the 2017 and subsequent taxation years. 24 (1) Paragraph 118.95(a) of the Act is replaced
by the following: (a) such of the deductions as the individual is entitled
to under any of subsections 118(3) and (10) and sections 118.01 to 118.2, 118.5, 118.62 and 118.7, as can reasonably be considered wholly applicable to the taxation year, and (2) Subsection (1) applies to the 2017 and subsequent taxation years. 25 (1) Section 119.1 of the Act is repealed. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 26 (1) Paragraph 121(a) of the Act is replaced by the following: (a) the product of the amount, if any, that is required by subparagraph 82(1)(b)(i) to be included in computing the individual’s income for the year multiplied by 21/29, and (2) Subsection (1) applies to the 2016 and subsequent taxation years.
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27 (1) The heading of Subdivision A.1 of the Act
is replaced by the following:
Canada Child Benefit (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2016. 28 (1) Paragraph (e) of the definition eligible individual in section 122.6 of the Act is amended by striking out “or” at the end of subparagraph (ii), by adding “or” at the end of subparagraph (iv) and by adding the following after subparagraph (iv): (v) is an Indian within the meaning of the Indian
Act, (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2016. 29 (1) Subsection 122.61(1) of the Act is replaced by the following:
Deemed overpayment 122.61 (1) If a person and, if the Minister so demands,
the person’s cohabiting spouse or common-law partner at the end of a taxation year have filed a return of income for the year, an overpayment on account of the person’s liability under this Part for the year is deemed to have arisen during a month in relation to which the year is the base taxation year, equal to the amount determined by the formula (A + C + M)/12
where is the amount determined by the formula
A
E–Q–R
where E
is the total of (a) the product obtained by multiplying $6,400
by the number of qualified dependants in respect of whom the person was an eligible individual at the beginning of the month who have not reached the age of six years at the beginning of the month, and (b) the product obtained by multiplying $5,400
by the number of qualified dependants, other than those qualified dependants referred to in paragraph (a), in respect of whom the person
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was an eligible individual at the beginning of the month, Q
is (a) if the person’s adjusted income for the year is less than or equal to $30,000, nil, (b) if the person’s adjusted income for the year is greater than $30,000 but less than or equal to $65,000, and if the person is, at the beginning of the month, an eligible individual in respect of (i) only one qualified dependant, 7% of the person’s adjusted income for the year in excess of $30,000, (ii) only two qualified dependants, 13.5% of the person’s adjusted income for the year in excess of $30,000, (iii) only three qualified dependants, 19% of the person’s adjusted income for the year in excess of $30,000, or (iv) more than three qualified dependants, 23% of the person’s adjusted income for the year in excess of $30,000, and (c) if the person’s adjusted income for the year
is greater than $65,000, and if the person is, at the beginning of the month, an eligible individual in respect of (i) only one qualified dependant, the total of $2,450 and 3.2% of the person’s adjusted income for the year in excess of $65,000, (ii) only two qualified dependants, the total
of $4,725 and 5.7% of the person’s adjusted income for the year in excess of $65,000, (iii) only three qualified dependants, the total of $6,650 and 8% of the person’s adjusted income for the year in excess of $65,000, or (iv) more than three qualified dependants,
the total of $8,050 and 9.5% of the person’s adjusted income for the year in excess of $65,000, and R
is the amount determined for C;
is the amount determined by the formula
C
F – (G × H)
where F
is, if the person is, at the beginning of the month, an eligible individual in respect of (a) only one qualified dependant, $2,308, and
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(b) two or more qualified dependants, the total
of (i) $2,308 for the first qualified dependant, (ii) $2,042 for the second qualified dependant, and (iii) $1,943 for each of the third and subsequent qualified dependants,
is the amount determined by the formula
G
J – [K – (L/0.122)]
where J
is the person’s adjusted income for the year,
K
is $45,282, and
L
is the amount referred to in paragraph (a) of the description of F, and
H
is (a) if the person is an eligible individual in respect of only one qualified dependant, 12.2%, and (b) if the person is an eligible individual in respect of two or more qualified dependants, the fraction (expressed as a percentage rounded to the nearest one-tenth of one per cent) of which (i) the numerator is the total that would be determined under the description of F in respect of the eligible individual if that description were applied without reference to the fourth and subsequent qualified dependants in respect of whom the person is an eligible individual, and (ii) the denominator is the amount referred to in paragraph (a) of the description of F, divided by 0.122; and M
is the amount determined by the formula N–O
where N
is the product obtained by multiplying $2,730 by the number of qualified dependants in respect of whom both (a) an amount may be deducted under section 118.3 for the taxation year that includes the month, and (b) the person is an eligible individual at the beginning of the month, and
O
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(a) if the person’s adjusted income for the year is less than or equal to $65,000, nil, and (b) if the person’s adjusted income for the year is greater than $65,000, (i) where the person is an eligible individual
in respect of only one qualified dependant described in N, 3.2% of the person’s adjusted income for the year in excess of $65,000, and (ii) where the person is an eligible individual in respect of two or more qualified dependants described in N, 5.7% of the person’s adjusted income for the year in excess of $65,000.
(2) The first formula in subsection 122.61(1) of the Act, as enacted by subsection (1), is replaced by the following: (A + M)/12 (3) The formula in the description of A in subsection 122.61(1) of the Act, as enacted by subsection (1), is replaced by the following: E−Q (4) The description of C in subsection 122.61(1) of the Act, as enacted by subsection (1), is repealed. (5) Subsection 122.61(1) of the Act, as enacted by
subsection (1), is amended by striking out “and” at the end of the description of Q, by adding “and” at the end of the description of E and by repealing the description of R. (6) Subsection 122.61(5) of the Act is repealed. (7) Subsection 122.61(7) of the Act is repealed. (8) Subsections (1), (6) and (7) come into force, or are deemed to have come into force, on July 1, 2016. (9) Subsections (2) to (5) come into force on July
1, 2017.
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30 (1) Subsection 122.62(2) of the Act is replaced by the following:
Extension for notices (2) The Minister may, on or before the day that is 10 years after the beginning of the month referred to in subsection (1), extend the time for filing a notice under that subsection. (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2016. 31 (1) Section 122.63 of the Act is repealed. (2) The Act is amended by adding the following after section 122.62:
Agreement 122.63 (1) The Minister of Finance may enter into an
agreement with the government of a province whereby the amounts determined under the description of E in subsection 122.61(1) with respect to persons resident in the province shall, for the purpose of calculating overpayments deemed to arise under that subsection, be replaced by amounts determined in accordance with the agreement. Agreement (2) The amounts determined under the description of E in subsection 122.61(1) for a base taxation year because of any agreement entered into with a province and referred to in subsection (1) shall be based on the age of qualified dependants of eligible individuals, or on the number of such qualified dependants, or both, and shall result in an amount in respect of a qualified dependant that is not less, in respect of that qualified dependant, than 85% of the amount that would otherwise be determined under that description in respect of that qualified dependant for that year.
Agreement (3) Any agreement entered into with a province and referred to in subsection (1) shall provide that, where the operation of the agreement results in a total of all amounts, each of which is an amount deemed under subsection 122.61(1) to be an overpayment on account of the liability under this Part for a taxation year of a person subject to the agreement, that exceeds 101% of the total of such overpayments that would have otherwise been deemed to have arisen under subsection 122.61(1), the excess shall be reimbursed by the government of the province to the Government of Canada.
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(3) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2016. (4) Subsection (2) comes into force on July 1, 2017. 32 (1) The portion of the description of B in subsection 122.8(2) of the Act before the formula is replaced by the following: is the total of all amounts each of which is, in respect of a qualifying child of the individual for the year, the lesser of $500 and the amount determined by the formula
B
(2) Subdivision A.3 of Division E of Part I of the Act, as amended by subsection (1), is repealed. (3) Subsection (1) applies to the 2016 taxation
year. (4) Subsection (2) comes into force on January 1, 2017. 33 (1) The Act is amended by adding the following after section 122.8:
SUBDIVISION A.4
School Supplies Tax Credit Definitions 122.9 (1) The following definitions apply in this section.
eligible educator, in respect of a taxation year, means an individual who, at any time during the taxation year, (a) is employed in Canada as a teacher or an early
childhood educator at (i) an elementary or secondary school, or (ii) a regulated child care facility; and (b) holds a valid and recognized (in the province or
territory in which the individual is employed) (i) teaching certificate, licence, permit or diploma,
or (ii) certificate or diploma in early childhood education. (éducateur admissible)
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eligible supplies expense, of an eligible educator for a taxation year, means an amount (other than any amount deducted in computing any person’s income for any taxation year or any amount otherwise included in computing a deduction from any person’s tax payable under this Act for any taxation year) paid by the eligible educator in the taxation year for teaching supplies to the extent that (a) the teaching supplies were (i) purchased by the eligible educator for the purpose of teaching or facilitating students’ learning, and (ii) directly consumed or used in an elementary or secondary school or in a regulated child care facility in the performance of the duties of the eligible educator’s employment; and (b) the eligible educator is not entitled to receive a reimbursement, allowance or any other form of assistance (other than an amount that is included in computing the income for any taxation year of the eligible educator and that is not deductible in computing the taxable income of the eligible educator) in respect of the amount paid. (dépense admissible) return of income filed by an eligible educator for a taxation year means a return of income (other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the year or that would be required to be filed if the eligible educator had tax payable under this Part for the year. (déclaration de revenu) teaching supplies means (a) consumable supplies; and (b) prescribed durable goods. (fournitures scolaires)
Deemed overpayment (2) An eligible educator who files a return of income for a taxation year and who makes a claim under this subsection is deemed to have paid, at the end of the year, on account of tax payable under this Part for the year, an amount equal to the amount determined by the formula A×B
where A
is the appropriate percentage for the year; and
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B
is the least of (a) $1,000, (b) the total of all amounts each of which is an eligible supplies expense of the eligible educator for the year, and (c) if the eligible educator fails to provide the certificate referred to in subsection (3) in respect of the year, as and when requested by the Minister, nil.
Certificate (3) If the Minister so demands, an eligible educator making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from their employer, or a delegated official of the employer, attesting to the eligible supplies expenses of the eligible educator for the year.
Effect of bankruptcy (4) For the purposes of this subdivision, if an eligible educator becomes bankrupt in a particular calendar year, notwithstanding subsection 128(2), any reference to the taxation year of the eligible educator (other than in this subsection) is deemed to be a reference to the particular calendar year. Part-year residents (5) If an eligible educator is resident in Canada throughout part of a taxation year and is non-resident throughout another part of the year, the total of the amounts that are deemed to be paid by the eligible educator under subsection (2) for the year cannot exceed the lesser of (a) the total of (i) the amounts deemed to be paid under subsection (2) that can reasonably be considered as wholly applicable to the period or periods in the year throughout which the eligible educator is not resident in Canada, computed as though that period or those periods were the whole taxation year, and (ii) the amounts deemed to be paid under subsection (2) that can reasonably be considered as wholly applicable to the period or periods in the year throughout which the eligible educator is resident in Canada, computed as though that period or those periods were the whole taxation year; and (b) the total of the amounts that would have been deemed to have been paid under subsection (2) for the year had the eligible educator been resident in Canada throughout the year.
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Non-residents (6) Subsection (2) does not apply in respect of a taxation
year of an eligible educator if the eligible educator is, at no time in the year, resident in Canada, unless all or substantially all the eligible educator’s income for the year is included in computing the eligible educator’s taxable income earned in Canada for the year. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 34 (1) Subsection 125(1.1) of the Act is amended
by adding “and” at the end of paragraph (a) and by replacing paragraphs (b) to (e) with the following: (b) that proportion of 17.5% that the number of days in the taxation year that are after 2015 is of the number of days in the taxation year. (2) Subsection (1) applies to the 2016 and subsequent taxation years.
(a) of the definition flowthrough mining expenditure in subsection 127(9) of the Act is replaced by the following:
35 (1) Paragraph
(a) that is a Canadian exploration expense incurred by
a corporation after March 2016 and before 2018 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2018) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1), (2) Paragraphs (c) and (d) of the definition flowthrough mining expenditure in subsection 127(9) of the Act are replaced by the following: (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2016 and before April 2017, and
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(d) that is not an expense that was renounced under
subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2016 and before April 2017; (3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement entered into after March 2016. 36 (1) Paragraph 127.4(5)(a) of the Act is replaced by the following: (a) the amount determined by the formula 0.15 × A + 0.05 × B
where A
is the lesser of (i) $5,000, and (ii) the total of all amounts each of which is the net cost of the original acquisition of shares of a prescribed labour-sponsored venture capital corporation (other than a corporation that is a prescribed labour-sponsored venture capital corporation solely because it is a registered labour-sponsored venture capital corporation), and
B
is the lesser of (i) the amount if any by which $5,000 exceeds
the amount determined under subparagraph (ii) of the description of A, and (ii) the total of all amounts each of which is the
net cost of the original acquisition of shares of a corporation that is a prescribed labour-sponsored venture capital corporation solely because it is a registered labour-sponsored venture capital corporation, and (2) Paragraph 127.4(5)(a) of the Act, as enacted by subsection (1), is replaced by the following: (a) $750, and (3) Paragraphs 127.4(6)(a) and (a.1) of the Act are
replaced by the following: (a) 15% of the net cost to the individual (or to a qualifying trust for the individual in respect of the share) for the original acquisition of the share by the individual or by the trust, if the share is a share of a prescribed labour-sponsored venture capital corporation
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(other than a corporation that is a prescribed laboursponsored venture capital corporation solely because it is a registered labour-sponsored venture capital corporation), (a.1) 5% of the net cost to the individual (or to a qualifying trust for the individual in respect of the share) for the original acquisition of the share by the individual or by the trust, if (i) the taxation year for which a claim is made under subsection (2) in respect of the original acquisition is 2016, and (ii) the share is a share of a corporation that is a
prescribed labour-sponsored venture capital corporation solely because it is a registered labour-sponsored venture capital corporation, (a.2) nil, if (i) the taxation year for which a claim is made under subsection (2) in respect of the original acquisition is after 2016, and (ii) the share is a share of a corporation that is a
prescribed labour-sponsored venture capital corporation solely because it is a registered labour-sponsored venture capital corporation,
(4) Subsection (1) applies to the 2016 taxation
year. (5) Subsection (2) applies to the 2017 and subsequent taxation years. (6) Subsection (3) applies to the 2016 and subsequent taxation years. 37 (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following: (A) under any of sections 118 to 118.07, 118.2, 118.3, 118.5, 118.6, 118.8 and 118.9, (2) Clause 128(2)(e)(iii)(A) of the Act, as enacted by subsection (1), is replaced by the following:
(A) under any of sections 118 to 118.07, 118.2, 118.3, 118.5, 118.8 and 118.9, (3) Subsection (1) applies to the 2016 taxation
year.
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(4) Subsection (2) applies to the 2017 and subsequent taxation years. 38 (1) The Act is amended by adding the following after section 135.1:
Continuance of the Canadian Wheat Board Definitions 135.2 (1) The following definitions apply in this section.
application for continuance means the application for continuance referred to in paragraph (a) of the definition Canadian Wheat Board continuance. (demande de prorogation) Canadian Wheat Board means the corporation referred to in subsection 4(1) of the Canadian Wheat Board (Interim Operations) Act, as it read before its repeal, that is continued under the Canada Business Corporations Act pursuant to the application for continuance. (Commission canadienne du blé) Canadian Wheat Board continuance means the series of transactions or events that includes (a) the application for continuance under the Canada Business Corporations Act that is (i) made by the corporation referred to in subsection 4(1) of the Canadian Wheat Board (Interim Operations) Act, as it read before its repeal, and (ii) approved by the Minister of Agriculture and Agri-Food under Part III of the Marketing Freedom for Grain Farmers Act; (b) the issuance of a promissory note or other evidence of indebtedness by the Canadian Wheat Board to the eligible trust; and (c) the disposition of the eligible debt by the eligible trust, in the same taxation year of the trust in which the eligible debt is issued to it, in exchange for consideration that includes the issuance of shares by the Canadian Wheat Board that have a total fair market value at the time of their issuance that is equal to the amount by which the principal amount of the eligible debt exceeds $10 million. (prorogation de la Commission canadienne du blé)
eligible debt means the promissory note or other evidence of indebtedness referred to in paragraph (b) of the
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definition Canadian Wheat Board continuance. (dette admissible) eligible share means a common share of the capital stock of the Canadian Wheat Board that is issued in exchange for the eligible debt, as referred to in paragraph (c) of the definition Canadian Wheat Board continuance. (action admissible) eligible trust, at any time, means a trust that meets the following conditions: (a) it was established in connection with the application for continuance; (b) it is resident in Canada at that time; (c) immediately before it acquired the eligible debt, it held only property of nominal value; (d) it is not exempt because of subsection 149(1) from tax on its taxable income for any period in its taxation year that includes that time; (e) all of the interests of beneficiaries under it at that
time are described by reference to units that are eligible units in it; (f) the only persons who have acquired an interest as a beneficiary under the trust from it before that time are persons who were participating farmers at the time they acquired the interest; (g) all or substantially all of the fair market value of its property at that time is based on the value of property that is (i) eligible debt, (ii) shares of the capital stock of the Canadian
Wheat Board, or (iii) property described in paragraph (a) or (b) of the definition qualified investment if in section 204 or a deposit with a credit union; (h) the property that it has paid or distributed at or before that time to a beneficiary under the trust in satisfaction of the beneficiary’s eligible unit in the trust is (i) money denominated in Canadian dollars, or (ii) shares distributed as an eligible wind-up distribution of the trust; and
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(i) at no time in its taxation year that includes that
time is any other trust an eligible trust. (fiducie admissible) eligible unit, in a trust at any time, means a unit that describes all or part of an interest as a beneficiary under the trust, if (a) the total of all amounts each of which is the value of a unit at the time it was issued by the trust to a participating farmer does not exceed the amount by which the principal amount of the eligible debt exceeds $10 million; and (b) all of the interests as a beneficiary under the trust are fixed interests if (as defined in subsection 251.2(1)) in the trust. (unité admissible)
eligible wind-up distribution, of a trust, means a distribution of property by the trust to a person if (a) the distribution includes a share of the capital stock of the Canadian Wheat Board that is listed on a designated stock exchange; (b) the only property (other than a share described in
paragraph (a)) distributed by the trust on the distribution is money denominated in Canadian dollars; (c) the distribution results in the disposition of all of the person’s interest as a beneficiary under the trust; and (d) the trust ceases to exist immediately after the distribution or immediately after the last of a series of eligible wind-up distributions (determined without reference to this paragraph) of the trust that includes the distribution. (distribution admissible sur liquidation)
participating farmer, in respect of a trust at any time, means a person (a) who is eligible to receive units of the trust pursuant to the plan under which the trust directs its trustees to grant units to persons who have delivered grain under a contract with the Canadian Wheat Board on or after August 1, 2013; and (b) engaged in the production of grain or any person entitled, as landlord, vendor or mortgagee or hypothecary creditor, to grain produced by a person engaged in the production of grain or to any share of that grain. (agriculteur participant)
person includes a partnership. (personne)
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Trust acquires an eligible debt (2) If, at any time, an eligible trust acquires eligible debt,
the principal amount of the eligible debt is deemed not to be included in computing the income of the eligible trust for the taxation year of the eligible trust that includes that time. Disposition of eligible debt (3) If, at any time, an eligible trust disposes of eligible
debt in exchange for consideration that includes the issuance of eligible shares (a) for the purpose of computing the income of the eligible trust for its taxation year that includes that time (i) an amount, in respect of the disposition of the
eligible debt, equal to the fair market value of all property (other than eligible shares) received on the exchange by the trust is included, (ii) no amount in respect of the disposition of the
eligible debt is included (other than the amount described in subparagraph (i)), and (iii) no amount in respect of the receipt of the eligible shares is included; (b) the cost to the eligible trust of each eligible share is deemed to be nil; (c) in computing the paid-up capital in respect of the
class of the capital stock of the Canadian Wheat Board that includes the eligible shares, at any time after the shares are issued, there shall be deducted an amount equal to the amount of the paid-up capital in respect of that class at the time the shares are issued; (d) subsection 75(2) does not apply to property (i) that is held by the trust in a taxation year that
ends at or after that time, and (ii) that is
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(A) received by the trust on the exchange, or (B) a substitute for property described in subparagraph (i); and (e) subsections 84(2) and (3) and section 85 do not apply at any time to eligible shares.
Eligible trust (4) The following rules apply in respect of a trust that is
an eligible trust at any time in a taxation year of the trust: (a) in computing the trust’s income for the year (i) no deduction may be made by the trust under
subsection 104(6), except to the extent of the income of the trust (determined without reference to subsection 104(6)) for the year that is paid in the year, and (ii) no deduction may be made by the trust under
subsection 104(6), if the trust ceased to be an eligible trust at the beginning of the following taxation year; (b) for the purposes of applying Part XII.2 in respect
of the year (i) the trust’s designated income for the year is deemed to be the trust’s income for the year determined without reference to subsections 104(6) and (30), and (ii) the designated beneficiaries under the trust at
any time in the year are deemed to include any beneficiary under the trust that is at that time (A) non-resident, (B) a partnership (other than a partnership that is, throughout its fiscal period that includes that time, a Canadian partnership), or (C) exempt because of subsection 149(1) from
tax under this Part on the person’s taxable income;
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(c) each property held by the trust that is the eligible
debt or an eligible share is deemed to have a cost amount to the trust of nil; (d) if the trust disposes of a property, (i) subject to subsection (14), the disposition is deemed to occur for proceeds equal to the fair market value of the property immediately before the disposition, (ii) the gain, if any, of the trust from the disposition
is (A) deemed not to be a capital gain, and (B) to be included in computing the trust’s income for the trust’s taxation year that includes the time of disposition, and (iii) the loss, if any, of the trust from the disposition
is (A) deemed not to be a capital loss, and (B) to be deducted in computing the trust’s income for the trust’s taxation year that includes the time of disposition; (e) the trust is deemed not to be a (i) personal trust, (ii) unit trust, (iii) trust prescribed for the purpose of subsection
107(2), or (iv) trust any interest in which is an excluded right
or interest in applying section 128.1; (f) any security (in this paragraph and paragraph (g), as defined in subsection 122.1(1)) of the trust that is held by a trust governed by a deferred profit sharing plan, RDSP, RESP, RRIF, RRSP or TFSA (referred to in this paragraph and paragraph (g) as the registered plan trust) is deemed not to be a qualified investment for the registered plan trust; (g) if a registered plan trust governed by a TFSA acquires at any time a security of the trust, Part XI.01 applies in respect of the security as though the acquisition is an advantage (i) in relation to the TFSA that is extended at that time to the controlling individual of the TFSA, and
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(ii) that is a benefit the fair market value of which is the fair market value of the security at that time; and (h) paragraph (h) of the definition disposition in subsection 248(1) does not apply in respect of eligible units of the trust.
Participating farmer — acquisition of eligible unit (5) If, at any time, a participating farmer acquires an eligible unit in an eligible trust from the trust, (a) no amount in respect of the acquisition of the eligible unit is included in computing the income of the participating farmer; and (b) the cost amount to the participating farmer of the eligible unit is deemed to be nil.
Eligible unit issued to estate (6) If a participating farmer has, immediately before the
participating farmer’s death, not received an eligible unit of an eligible trust for which the participating farmer was eligible — pursuant to the plan under which the eligible trust directs its trustees to grant units to persons who have delivered grain under a contract with the Canadian Wheat Board on or after August 1, 2013 — and the eligible trust issues the unit to the estate that arose on and as a consequence of the death, (a) the participating farmer is deemed to have acquired the unit at the time that is immediately before the time that is immediately before the death, as a participating farmer from the eligible trust, and to own the unit at the time that is immediately before the death; (b) for the purpose of paragraph (f) of the definition eligible trust in subsection (1), the estate is deemed not to have acquired the unit from the trust; and (c) for the purposes of paragraphs (8)(b) and (c), the
estate is deemed to have acquired the eligible unit on and as a consequence of the death.
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Eligible unit — gain (loss) (7) If a person disposes of an eligible unit in a trust that
is an eligible trust at the time of the disposition (a) the gain, if any, of the person from the disposition
is (i) deemed not to be a capital gain, and (ii) to be included in computing the person’s income for the person’s taxation year that includes that time; and (b) the loss, if any, of the person from the disposition
is (i) deemed not to be a capital loss, and (ii) to be deducted in computing the person’s income for the person’s taxation year that includes that time. Death of a participating farmer (8) If, immediately before an individual’s death, the individual owns an eligible unit that the individual acquired as a participating farmer from an eligible trust (a) the individual is deemed to dispose (referred to in
this subsection as the particular disposition) of the eligible unit immediately before death; (b) if paragraph (d) does not apply, (i) the individual’s proceeds from the particular disposition are deemed to be equal to the unit’s fair market value immediately before the particular disposition, (ii) the gain from the particular disposition is
deemed to be included, under subsection 70(1) and not under any other provision, in the individual’s income for the individual’s taxation year in which the individual dies, (iii) subsection 159(5) applies in respect of the individual who has died (determined as though a reference in that subsection to subsection 70(5.2) includes a reference to subsection 70(1) in the application of subsection 159(5) to the gain from the particular disposition) in respect of the particular disposition, and (iv) the person who acquires the eligible unit as a consequence of the individual’s death is deemed to have acquired the eligible unit at the time of the
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death at a cost equal to the individual’s proceeds, described in subparagraph (i), from the particular disposition; (c) paragraph (d) applies if (i) the individual is resident in Canada immediately
before the individual’s death, (ii) the individual’s graduated rate estate acquires the eligible unit on and as a consequence of the death, (iii) the individual’s legal representative elects in prescribed form in the course of administering the individual’s graduated rate estate that paragraph (b) not apply to the individual in respect of the particular disposition, (iv) the election is filed with the individual’s return
of income under this Part for the individual’s taxation year in which the death occurred, (v) the estate distributes the eligible unit to the individual’s spouse or common-law partner at a time at which it is the individual’s graduated rate estate, (vi) the individual’s spouse or common-law partner
is resident in Canada at the time of the distribution, and (vii) the estate does not dispose of the unit before
the distribution; and (d) if this paragraph applies, (i) the individual’s gain from the disposition is deemed to be nil, (ii) the cost amount to the estate of the eligible unit is deemed to be nil, (iii) any amount that is included in the estate’s income (determined without reference to this subparagraph and subsections 104(6) and (12)) for a taxation year from a source that is the eligible unit is, notwithstanding subsection 104(24), deemed (A) to have become payable in that taxation year
by the estate to the spouse or common-law partner, and (B) not be have become payable to any other
beneficiary,
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(iv) the distribution is deemed to be a disposition by the estate of the eligible unit for proceeds equal to the cost amount to the estate of the unit, (v) the part of the spouse or common-law partner’s interest as a beneficiary under the estate that is disposed of as a result of the distribution is deemed to be disposed of for proceeds of disposition equal to the cost amount to the spouse or common-law partner of that part immediately before the disposition, (vi) the cost amount to the spouse or common-law
partner of the eligible unit is deemed to be nil, and (vii) the spouse or common-law partner is, except for the purposes of paragraph (c), deemed to have acquired the eligible unit as a participating farmer from an eligible trust.
Participating farmer — disposition of eligible unit (9) If, at any time, an eligible unit of an eligible trust that was acquired by a participating farmer from the eligible trust is disposed of by the participating farmer (other than a disposition described in paragraph (8)(a), (10)(d) or (11)(b)), (a) the participating farmer’s proceeds from the disposition are deemed to be equal to the fair market value of the unit immediately before its disposition; (b) if the disposition results from a distribution of
money denominated in Canadian dollars by the trust to the participating farmer in a taxation year of the trust, the money is proceeds from the disposition in that taxation year by the trust of other property and, at the time of the disposition, the participating farmer is not a person described in any of clauses (4)(b)(ii)(A) to (C), the trust’s gain, if any, from the disposition of the other property is reduced to the extent that the proceeds so distributed would, in the absence of this paragraph, be included under subsection 104(13) in the participating farmer’s income for the taxation year of the participating farmer in which the taxation year of the trust ends; and (c) if the participating farmer is a Canadian-controlled private corporation, for the purposes of section 125, the gain from the disposition is deemed to be income from an active business carried on by the corporation.
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Eligible wind-up distribution (10) If, at any time, an eligible trust distributes property
as an eligible wind-up distribution of the trust to a person (a) subsection 107(2.1) does not apply in respect of the distribution; (b) the trust is deemed to have disposed of the property for proceeds equal to its fair market value at that time; (c) the trust’s gain from the disposition of the property is, notwithstanding subsection 104(24), deemed (i) to have become payable at that time by the trust to the person, and (ii) not to have become payable to any other beneficiary; (d) the person is deemed to acquire the property at a cost equal to the trust’s proceeds from the disposition; (e) the person’s proceeds from the disposition of the
eligible unit, or part of it, that results from the distribution are deemed to be equal to the cost amount of the unit to the person immediately before that time; and (f) for greater certainty, no part of the trust’s gain
from the disposition is to be included in the cost to the person of the property, other than as determined by paragraph (d).
Ceasing to be an eligible trust (11) If a trust ceases to be an eligible trust at a particular
time (a) subsection 149(10) applies to the trust as if (i) it ceased at that particular time to be exempt from tax under this Part on its taxable income, and (ii) the list of provisions in paragraph 149(10)(c) included a reference to this section; and (b) each person who holds at the particular time an eligible unit in the trust is deemed to have (i) disposed of, at the time that is immediately before the time that is immediately before the particular time, each of the eligible units for proceeds
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equal to the cost amount of the unit to the person, and (ii) reacquired the eligible unit at the time that is
immediately before the particular time at a cost equal to the fair market value of the unit at the time that is immediately before the particular time.
Stock dividends — Canadian Wheat Board shares (12) If, at any time, the eligible trust holds an eligible share (or another share of the Canadian Wheat Board acquired before that time as a stock dividend) and the Canadian Wheat Board issues, as a stock dividend paid in respect of such a share, a share of a class of its capital stock, the amount by which the paid-up capital is increased — in respect of the issuance of all shares paid by the Canadian Wheat Board to the eligible trust as the stock dividend or any other stock dividend paid to other shareholders in connection with that stock dividend — for all classes of shares of the Canadian Wheat Board is, for the purposes of this Act, deemed to be no more than $1.
Reorganization of capital — Canadian Wheat Board (13) Subsection (14) applies in respect of the disposition by an eligible trust of all of the shares (in this subsection and subsection (14) referred to collectively as the old shares and individually as an old share) of a class of the capital stock of the Canadian Wheat Board owned by the eligible trust if (a) the disposition of the old shares results from the acquisition, cancellation or redemption in the course of a reorganization of the capital of the Canadian Wheat Board; (b) the Canadian Wheat Board issues to the eligible trust, in exchange for the old shares, shares (in this subsection and subsection (14) referred to collectively as the new shares and individually as a new share) of a class of the capital stock of the Canadian Wheat Board the terms and conditions of which — including the entitlement to receive an amount on a redemption, acquisition or cancellation — are in all material respects the same as those of the old shares; (c) the amount that is the total fair market value of all
of the new shares acquired by the eligible trust on the
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exchange equals the total fair market value of all of the old shares disposed of by the eligible trust; and (d) the amount that is the total paid-up capital in respect of all of the new shares acquired by the eligible trust on the exchange is equal to the amount that is the total paid-up capital in respect of all of the old shares disposed of on the exchange.
Rollover of shares on reorganization (14) If this subsection applies in respect of an exchange
of an eligible trust’s old share for a new share, (a) the old share is deemed to be disposed of by the eligible trust for proceeds equal to its cost amount to the eligible trust; (b) the new share acquired for the old share referred to in paragraph (a) is deemed to be acquired for a cost equal to the amount referred to in paragraph (a); (c) if the old share was an eligible share, the new
share is deemed to be an eligible share; and (d) if new shares are deemed to be eligible shares because of paragraph (c) and those shares are included in a class of shares that also includes other shares that are not eligible shares, those eligible shares are deemed to have been issued in a separate series of the class and the other shares are deemed to have been issued in a separate series of the class.
Information filing requirement (15) A trust shall file with the Minister a prescribed form
in prescribed manner in respect of each taxation year of the trust in which it is an eligible trust on or before the trust’s filing-due date for the year.
Failure to file prescribed form (16) If a trust fails to file the form required by subsection
(15) on or before the day that is the trust’s filing-due date for a taxation year, (a) in addition to any other penalty for which the trust
may be liable under this Act in respect of the failure,
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the trust is liable to a penalty equal to the product obtained when $1,000 is multiplied by the number of days during which the failure continues; and (b) if, within 30 days after the trust is served personally or by registered mail with a demand in writing from the Minister for the form to be filed, the trust has not filed the form with the Minister, the trust is deemed to cease to be an eligible trust at the end of the day on which the demand was served.
(2) Subsection (1) is deemed to have come into force on July 1, 2015, except that, before December 31, 2015, each reference to “graduated rate estate” in section 135.2 of the Act, as enacted by subsection (1), is to be read as “estate”.
39 Subparagraphs (a)(i) to (iii) of the definition repayment period in subsection 146.02(1) of the Act are replaced by the following:
(i) at the beginning of the third calendar year within the participation period if, in each of the second and third calendar years within the participation period, (A) for calendar years before 2017, the person would not be entitled to claim an amount under subsection 118.6(2) (as it read in the year) in respect of at least three months in the year, if that subsection were read without reference to paragraph (b) of the description of B in that subsection, and (B) for calendar years after 2016, the person would not be a qualifying student (as defined in subsection 118.6(1)) in respect of at least three months in the year, if that definition were read without reference to its subparagraph (a)(ii), (ii) at the beginning of the fourth calendar year
within the participation period if, in each of the third and fourth calendar years within the participation period, (A) for calendar years before 2017, the person would not be entitled to claim an amount under subsection 118.6(2) (as it read in the year) in respect of at least three months in the year, if that subsection were read without reference to paragraph (b) of the description of B in that subsection, and
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(B) for calendar years after 2016, the person would not be a qualifying student (as defined in subsection 118.6(1)) in respect of at least three months in the year, if that definition were read without reference to its subparagraph (a)(ii), (iii) at the beginning of the fifth calendar year within the participation period if, in each of the fourth and fifth calendar years within the participation period, (A) for calendar years before 2017, the person
would not be entitled to claim an amount under subsection 118.6(2) (as it read in the year) in respect of at least three months in the year, if that subsection were read without reference to paragraph (b) of the description of B in that subsection, and (B) for calendar years after 2016, the person would not be a qualifying student (as defined in subsection 118.6(1)) in respect of at least three months in the year, if that definition were read without reference to its subparagraph (a)(ii), and 40 (1) Section 149.1 of the Act is amended by
adding the following after subsection (10): Partnership look-through rule (11) For the purposes of this section and sections 149.2
and 188.1, each member of a partnership at any time is deemed at that time to own the portion of each property of the partnership equal to the proportion that the fair market value of the member’s interest in the partnership at that time is of the fair market value of all interests in the partnership at that time.
(2) Subsection (1) is deemed to have come into force on April 21, 2015. 41 (1) Paragraph 152(1)(b) of the Act is replaced
by the following: (b) the amount of tax, if any, deemed by subsection
120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 122.8(2) or (3), 122.9(2), 125.4(3), 125.5(3), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year. (2) Paragraph 152(1)(b) of the Act, as enacted by subsection (1), is replaced by the following:
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(b) the amount of tax, if any, deemed by subsection
120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 122.9(2), 125.4(3), 125.5(3), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year. (3) Paragraph 152(4.2)(b) of the Act is replaced by
the following: (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 122.8(2) or (3), 122.9(2), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.
(4) Paragraph 152(4.2)(b) of the Act, as enacted by
subsection (3), is replaced by the following: (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 122.9(2), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.
(5) Subsections (1) and (3) apply to the 2016 taxation year. (6) Subsections (2) and (4) apply to the 2017 and
subsequent taxation years. 42 (1) Paragraph 153(1)(a) of the Act is replaced by the following: (a) salary, wages or other remuneration, other than (i) amounts described in subsection 212(5.1), and (ii) amounts paid at any time by an employer to an
employee if, at that time, the employer is a qualifying non-resident employer and the employee is a qualifying non-resident employee, (2) Subsection 153(1.3) of the Act is replaced by
the following:
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Reduction not permitted (1.3) A joint election made or expected to be made under section 60.03 is not to be considered a basis on which the Minister may determine a lesser amount under subsection (1.1). (3) Subsection 153(6) of the Act is replaced by the following:
Definitions (6) The following definitions apply in this section.
designated financial institution means a corporation that (a) is a bank, other than an authorized foreign bank that is subject to the restrictions and requirements referred to in subsection 524(2) of the Bank Act; (b) is authorized under the laws of Canada or a
province to carry on the business of offering its services as a trustee to the public; or (c) is authorized under the laws of Canada or a province to accept deposits from the public and carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or of hypothecs on immovables. (institution financière désignée)
qualifying non-resident employee, at any time in respect of a payment referred to in paragraph (1)(a), means an employee who (a) is, at that time, resident in a country with which
Canada has a tax treaty; (b) is not liable to tax under this Part in respect of the
payment because of that treaty; and (c) works in Canada for less than 45 days in the calendar year that includes that time or is present in Canada for less than 90 days in any 12-month period that includes that time. (employé non-résident admissible)
qualifying non-resident employer, at any time, means an employer (a) that at that time (i) in the case of an employer that is not a partnership,
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(A) is a resident of a country with which Canada has a tax treaty, or (B) is a corporation that does not satisfy the condition in clause (A), but would be a resident of a country with which Canada has a tax treaty if the corporation were treated, for the purpose of income taxation in that country, as a body corporate, and (ii) in the case of an employer that is a partnership, is a partnership in respect of which the total of all amounts, each of which is a share of the partnership’s income or loss for the fiscal period that includes that time of a member that, at that time, is a resident of a country with which Canada has a tax treaty (or is a corporation that satisfies the condition in clause (i)(B)), is not less than 90% of the income or loss of the partnership for the period (for the purposes of this subparagraph, where the income and loss of the partnership are nil for the period, the income of the partnership for the period is deemed to be $1,000,000); and (b) that is at that time certified by the Minister under
subsection (7). (employeur non-résident admissible) Certification by Minister (7) The Minister may (a) certify an employer for a specified period of time if
the employer has applied in prescribed form containing prescribed information and the Minister is satisfied that the employer (i) meets the conditions in paragraph (a) of the definition qualifying non-resident employer in subsection (6), and (ii) meets the conditions established by the Minister; and (b) revoke an employer’s certification if the Minister is no longer satisfied that the employer meets the conditions referred to in subparagraph (a)(i) or (ii). (4) Subsections (1) and (3) apply in respect of
payments made after 2015. (5) Subsection (2) applies to the 2016 and subsequent taxation years. 43 (1) Subsection 163(1) of the Act is replaced by
the following:
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Repeated failure to report income 163 (1) Every person is liable to a penalty who (a) fails to report an amount, equal to or greater than $500, required to be included in computing the person’s income in a return filed under section 150 for a taxation year (in this subsection and subsection (1.1) referred to as the unreported amount); (b) had failed to report an amount, equal to or greater
than $500, required to be included in computing the person’s income in any return filed under section 150 for any of the three preceding taxation years; and (c) is not liable to a penalty under subsection (2) in respect of the unreported amount.
Amount of penalty (1.1) The amount of the penalty to which the person is liable under subsection (1) is equal to the lesser of (a) 10% of the unreported amount, and (b) the amount determined by the formula 0.5 × (A – B)
where A
is the total of the amounts that would be determined under paragraphs (2)(a) to (g) if subsection (2) applied in respect of the unreported amount, and
B
is any amount deducted or withheld under subsection 153(1) that may reasonably be considered to be in respect of the unreported amount.
(2) Paragraph 163(2)(c.4) of the Act is repealed. (3) Subsection 163(2) of the Act is amended by adding the following after paragraph (c.4):
(c.5) the amount, if any, by which (i) the total of all amounts each of which is an
amount that would be deemed by subsection 122.9(2) to have been paid on account of the person’s tax payable under this Part for the year if that amount were calculated by reference to the person’s claim for the year under the subsection exceeds
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(ii) the total of all amounts each of which is the
amount that the person is entitled to claim for the year under subsection 122.9(2), (4) Subsection (1) applies to taxation years that begin after 2014. (5) Subsection (2) comes into force on January 1, 2017. (6) Subsection (3) applies to the 2016 and subsequent taxation years. 44 (1) Paragraphs (b) and (c) of the definition
labour-sponsored funds tax credit in subsection 211.7(1) of the Act are replaced by the following: (b) in any other case, the amount that would be determined under subsection 127.4(6) in respect of the share if this Act were read without reference to its paragraphs (b) and (d). (crédit d’impôt relatif à un fonds de travailleurs) (2) Subsection (1) applies to the 2016 and subsequent taxation years. 45 (1) Subparagraph 217(5)(a)(i) of the Act is replaced by the following: (i) such of the amounts that would have been deductible under any of section 118.2, subsections 118.3(2) and (3) and sections 118.8 and 118.9 in computing the person’s tax payable under Part I for the year if the person had been resident in Canada throughout the year, as can reasonably be considered wholly applicable, and (2) Subsection (1) applies to the 2017 and subsequent taxation years. 46 (1) Section 227 of the Act is amended by
adding the following after subsection (8.5): No penalty — qualifying non-resident employers (8.6) Subsection (8) does not apply to a qualifying nonresident employer (as defined in subsection 153(6)) in respect of a payment made to an employee if, after reasonable inquiry, the employer had no reason to believe at the time of the payment that the employee was not a qualifying non-resident employee (as defined in subsection 153(6)).
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(2) Subsection (1) applies in respect of payments
made after 2015. 47 (1) Paragraph 241(4)(d) of the Act is amended by striking out “or” at the end of subparagraph (xvi), by adding “or” at the end of subparagraph (xvii) and by adding the following after subparagraph (xvii): (xviii) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada or of a province under the Government Employees Compensation Act, the Canada Labour Code, the Merchant Seamen Compensation Act, the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Postal Services Continuation Act, 1997, the Wage Earner Protection Program Act, the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level;
(2) Subsection 241(4) of the Act is amended by striking out “or” at the end of paragraph (r), by adding “or’’ at the end of paragraph (s) and by adding the following after paragraph (s): (t) provide taxpayer information to an official solely
for the purpose of enabling the Chief Actuary of the Office of the Superintendent of Financial Institutions to conduct actuarial reviews of pension plans established under the Old Age Security Act as required by the Public Pensions Reporting Act.
48 (1) The definition dividend rental arrangement
in subsection 248(1) of the Act is replaced by the following: dividend rental arrangement, of a person or a partnership (each of which is referred to in this definition as the person), means (a) any arrangement entered into by the person where
it can reasonably be considered that (i) the main reason for the person entering into the arrangement was to enable the person to receive a dividend on a share of the capital stock of a corporation, other than a dividend on a prescribed share or on a share described in paragraph (e) of the definition term preferred share in this subsection or an amount deemed by subsection 15(3) to be
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received as a dividend on a share of the capital stock of a corporation, and (ii) under the arrangement someone other than
that person bears the risk of loss or enjoys the opportunity for gain or profit with respect to the share in any material respect, (b) for greater certainty, any arrangement under
which (i) a corporation at any time receives on a particular share a taxable dividend that would, if this Act were read without reference to subsection 112(2.3), be deductible in computing its taxable income or taxable income earned in Canada for the taxation year that includes that time, and (ii) the corporation or a partnership of which the
corporation is a member is obligated to pay to another person or partnership an amount (A) that is compensation for (I) the dividend described in subparagraph
(i), (II) a dividend on a share that is identical to
the particular share, or (III) a dividend on a share that, during the
term of the arrangement, can reasonably be expected to provide to a holder of the share the same or substantially the same proportionate risk of loss or opportunity for gain as the particular share, and (B) that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend, (c) any synthetic equity arrangement, in respect of a
DRA share of the person, and (d) one or more agreements or arrangements (other
than agreements or arrangements described in paragraph (c)) entered into by the person, the connected person referred to in paragraph (a) of the definition synthetic equity arrangement or, for greater certainty, by any combination of the person and connected persons, if (i) the agreements or arrangements have the effect,
or would have the effect if each agreement or arrangement entered into by a connected person were
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entered into by the person, of eliminating all or substantially all of the person’s risk of loss and opportunity for gain or profit in respect of a DRA share of the person, (ii) as part of a series of transactions that includes
these agreements or arrangements, a tax-indifferent investor, or a group of tax-indifferent investors each member of which is affiliated with every other member, obtains all or substantially all of the risk of loss and opportunity for gain or profit in respect of the DRA share or an identical share (as defined in subsection 112(10)), and (iii) it is reasonable to conclude that one of the purposes of the series of transactions is to obtain the result described in subparagraph (ii); (mécanisme de transfert de dividendes)
(2) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:
DRA share, of a person or partnership, means a share (a) that is owned by the person or partnership, (b) in respect of which the person or partnership is
deemed to have received a dividend under subsection 260(5.1) and is provided with all or substantially all of the risk of loss and opportunity for gain or profit under an agreement or arrangement, (c) that is held by a trust under which the person or partnership is a beneficiary and in respect of which the person or partnership is deemed to have received a dividend as a result of a designation by the trust under subsection 104(19), (d) in respect of which the person or partnership is
deemed to have received a dividend under subsection 82(2), or (e) in any other case, in respect of which the person or
partnership is (or would be in the absence of subsection 112(2.3)) entitled to a deduction under subsection 112(1) in respect of dividends received on the share; (action de mécanisme de transfert de dividendes ou AMTD) recognized derivatives exchange means a person or partnership recognized or registered under the securities
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laws of a province to carry on the business of providing the facilities necessary for the trading of options, swaps, futures contracts or other financial contracts or instruments whose market price, value, delivery obligations, payment obligations or settlement obligations are derived from, referenced to or based on an underlying interest; (bourse reconnue en instruments financiers dérivés) specified mutual fund trust, at any time, means a mutual fund trust other than a mutual fund trust for which it can reasonably be considered, having regard to all the circumstances, including the terms and conditions of the units of the trust, that the total of all amounts each of which is the fair market value, at that time, of a unit issued by the trust and held by a person exempt from tax under section 149 is all or substantially all of the total of all amounts each of which is the fair market value, at that time, of a unit issued by the trust; (fiducie de fonds commun de placement déterminée) specified synthetic equity arrangement, in respect of a DRA share of a person or partnership, means one or more agreements or other arrangements that (a) have the effect of providing to a person or partnership all or any portion of the risk of loss or opportunity for gain or profit in respect of the DRA share and, for greater certainty, opportunity for gain or profit includes rights to, benefits from and distributions on a share, and (b) can reasonably be considered to have been entered
into in connection with a synthetic equity arrangement, in respect of the DRA share, or in connection with another specified synthetic equity arrangement, in respect of the DRA share; (arrangement de capitaux propres synthétiques déterminé) synthetic equity arrangement in respect of a DRA share of a person or partnership (referred to in this definition as the particular person), (a) means one or more agreements or other arrangements that (i) are entered into by the particular person, by a
person or partnership that does not deal at arm’s length with, or is affiliated with, the particular person (referred to in this definition as a connected person) or, for greater certainty, by any combination of the particular person and connected persons, with one or more persons or partnerships (referred to in this definition as a counterparty and in
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subsection 112(2.32) as a counterparty or an affiliated counterparty as appropriate), (ii) have the effect, or would have the effect, if each
agreement entered into by a connected person were entered into by the particular person, of providing all or substantially all of the risk of loss and opportunity for gain or profit in respect of the DRA share to a counterparty or a group of counterparties each member of which is affiliated with every other member and, for greater certainty, opportunity for gain or profit includes rights to, benefits from and distributions on a share, and (iii) if entered into by a connected person, can reasonably be considered to have been entered into with the knowledge, or where there ought to have been the knowledge, that the effect described in subparagraph (ii) would result, and (b) does not include (i) an agreement that is traded on a recognized derivatives exchange unless it can reasonably be considered that, at the time the agreement is entered into, (A) the particular person or the connected person, as the case may be, knows or ought to know that the agreement is part of a series of transactions that has the effect of providing all or substantially all of the risk of loss and opportunity for gain or profit in respect of the DRA share to a tax-indifferent investor, or a group of tax-indifferent investors each member of which is affiliated with every other member, or (B) one of the main reasons for entering into the
agreement is to obtain the benefit of a deduction in respect of a payment, or a reduction of an amount that would otherwise have been included in income, under the agreement, that corresponds to an expected or actual dividend in respect of a DRA share, (ii) one or more agreements or other arrangements
that, but for this subparagraph, would be a synthetic equity arrangement, in respect of a share owned by the particular person (in this subparagraph referred to as the synthetic short position), if (A) the particular person has entered into one or
more other agreements or other arrangements (other than, for greater certainty, an agreement under which the share is acquired or an agreement or arrangement under which the particular
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person receives a deemed dividend and is provided with all or substantially all of the risk of loss and opportunity for gain or profit in respect of the share) that have the effect of providing all or substantially all of the risk of loss and opportunity for gain or profit in respect of the share to the particular person (in this subparagraph referred to as the synthetic long position), (B) the synthetic short position has the effect of
offsetting all amounts included or deducted in computing the income of the particular person with respect to the synthetic long position, and (C) the synthetic short position was entered into
for the purpose of obtaining the effect referred to in clause (B), and (iii) an agreement to purchase the shares of a corporation, or a purchase agreement that is part of a series of agreements to purchase the shares of a corporation, under which a counterparty or a group of counterparties each member of which is affiliated with every other member acquires control of the corporation that has issued the shares being purchased, unless the main reason for establishing, incorporating or operating the corporation is to have this subparagraph apply; (arrangement de capitaux propres synthétiques) synthetic equity arrangement chain, in respect of a share owned by a person or partnership, means a synthetic equity arrangement — or a synthetic equity arrangement in combination with one or more specified synthetic equity arrangements — where (a) no party to the synthetic equity arrangement or a specified synthetic equity arrangement, if any, is a taxindifferent investor, and (b) each other party to these agreements or arrangements is affiliated with the person or partnership; (chaîne d’arrangements de capitaux propres synthétiques) tax-indifferent investor, at any time, means a person or partnership that is at that time (a) a person exempt from tax under section 149, (b) a non-resident person, other than a person to
which all amounts paid or credited under a synthetic equity arrangement or a specified synthetic equity arrangement may reasonably be attributed to the business carried on by the person in Canada through a
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permanent establishment (as defined by regulation) in Canada, (c) a trust resident in Canada (other than a specified
mutual fund trust) if any of the interests as a beneficiary under the trust is not a fixed interest (as defined in subsection 251.2(1)) in the trust (in this definition referred to as a discretionary trust), (d) a partnership more than 10% of the fair market
value of all interests in which can reasonably be considered to be held, directly or indirectly through one or more trusts or partnerships, by any combination of persons described in paragraphs (a) to (c), or (e) a trust resident in Canada (other than a specified
mutual fund trust or a discretionary trust) if more than 10% of the fair market value of all interests as beneficiaries under the trust can reasonably be considered to be held, directly or indirectly through one or more trusts or partnerships, by any combination of persons described in paragraph (a) or (c); (investisseur indifférent relativement à l’impôt)
(3) Section 248 of the Act is amended by adding the following after subsection (41):
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Synthetic equity arrangements — disaggregation (42) For the purposes of the definition synthetic equity
arrangement in subsection (1), paragraphs (c) and (d) of the definition dividend rental arrangement in subsection (1) and subsections 112(2.31), (2.32) and (10), an arrangement that reflects the fair market value of more than one type of identical share (as defined in subsection 112(10)) is considered to be a separate arrangement with respect to each type of identical share the value of which the arrangement reflects. (4) Subsection (1) applies to (a) dividends that are paid or become payable
after April 2017; and (b) dividends that are paid or become payable at any time after October 2015 and before May 2017 on a share if (i) there is a synthetic equity arrangement, or one or more agreements or arrangements described by paragraph (d) of the definition dividend rental arrangement in subsection 248(1) of the Act, as enacted by subsection (1), in respect of the share at that time, and (ii) after April 21, 2015 and before that time, all or any part of the synthetic equity arrangement, or the agreements or arrangements, referred to in subparagraph (i) — including an option, swap, futures contract, forward contract or other financial or commodity contract or instrument as well as a right or obligation under the terms of such a contract or instrument — that contributes or could contribute to the effect of providing all or substantially all of the risk of loss and opportunity for gain or profit, in respect of the share, to one or more persons or partnerships is (A) entered into, acquired, extended or
renewed after April 21, 2015, or (B) in the case of a right to increase the
notional amount under an agreement that is or is part of the synthetic equity arrangement, is exercised or acquired after April 21, 2015.
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(5) Subsections (2) and (3) are deemed to have
come into force on April 22, 2015. 49 (1) Section 253.1 of the Act is renumbered as
subsection 253.1(1) and is amended by adding the following: Investments in limited partnerships (2) For the purposes of section 149.1 and subsections
188.1(1) and (2), if a registered charity or a registered Canadian amateur athletic association holds an interest as a member of a partnership, the member shall not, solely because of its acquisition and holding of that interest, be considered to carry on any business of the partnership if (a) by operation of any law governing the arrangement in respect of the partnership, the liability of the member as a member of the partnership is limited; (b) the member deals at arm’s length with each general partner of the partnership; and (c) the member, or the member together with persons and partnerships with which it does not deal at arm’s length, holds interests in the partnership that have a fair market value of not more than 20% of the fair market value of the interests of all members in the partnership. (2) Subsection (1) applies in respect of investments in limited partnerships that are made or acquired after April 20, 2015.
Related Amendments to Other Acts 1992, c. 48, Sch.
Children’s Special Allowances Act 2006, c. 4, s. 169
50 Section 2.1 of the Children’s Special Allowances Act is repealed. 2015, c. 36, s. 38
51 (1) Subparagraph 3.1(1)(a)(ii) of the Act is replaced by the following:
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(ii) a special allowance supplement in the amount of $160, in respect of every month as of January 1, 2015 but before July 1, 2016; and 2015, c. 36, s. 38
(2) Paragraph 3.1(1)(b) of the Act is replaced by
the following: (b) is six years of age or older, a special allowance
supplement in the amount of $60, in respect of every month as of January 1, 2015 but before July 1, 2016. (3) Section 3.1 of the Act is repealed. 1998, c. 21, s. 98(1)
52 Subsection 8(1) of the Act is replaced by the
following: Calculation of amount 8 (1) The amount of special allowance to be paid in respect of a child for a month is one twelfth of the total of (a) if the child has not reached the age of six years at
the beginning of the month, the amount expressed in dollars in paragraph (a) of the description of E in subsection 122.61(1) of the Income Tax Act, (b) if the child is six years of age or older at the beginning of the month, the amount expressed in dollars in paragraph (b) of the description of E in subsection 122.61(1) of the Income Tax Act, and (c) if an amount may be deducted under section 118.3 of theIncome Tax Act in respect of the child for the taxation year that includes the month, the amount expressed in dollars in the description of N in subsection 122.61(1) of that Act.
2006, c. 4, s. 168
Universal Child Care Benefit Act 2015, c. 36, s. 37(2)
53 (1) The portion of subsection 4(1.1) of the Universal Child Care Benefit Act before paragraph (a) is replaced by the following: Child under six years — January 2015 to June 2016 (1.1) In respect of every month as of January 1, 2015 but
before July 1, 2016, the Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who, at the
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beginning of that month, is under the age of six years and is a qualified dependant of the eligible individual, 2015, c. 36, s. 37(2)
(2) The portion of subsection 4(1.2) of the Act before paragraph (a) is replaced by the following: Other children — January 2015 to June 2016 (1.2) In respect of every month as of January 1, 2015 but
before July 1, 2016, the Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who, at the beginning of that month, is six years of age or older and is a qualified dependant of the eligible individual,
Coming into Force July 1, 2017 54 (1) Section 50 and subsection 51(3) come into
force on July 1, 2017. July 1, 2016 (2) Subsections 51(1) and (2) and sections 52 and 53 come into force, or are deemed to have come into force, on July 1, 2016. C.R.C., c. 945
Income Tax Regulations 55 (1) Subsection 200(1) of the Income Tax Regulations is replaced by the following: 200 (1) Subject to subsection (1.1), every person who
makes a payment described in subsection 153(1) of the Act (including an amount paid that is described in subparagraph 153(1)(a)(ii) of the Act) shall make an information return in prescribed form in respect of the payment unless an information return in respect of the payment has been made under sections 202, 214, 237 or 238. (1.1) Subsection (1) does not apply in respect of (a) an annuity payment in respect of an interest in an
annuity contract to which subsection 201(5) applies; or (b) an amount paid by a qualifying non-resident employer to a qualifying non-resident employee that is exempted under subparagraph 153(1)(a)(ii) of the Act if the employer, after reasonable inquiry, has no reason to believe that the employee’s total amount of taxable income earned in Canada under Part I of the Act
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during the calendar year that includes the time of this payment (including an amount described in paragraph 110(1)(f) of the Act) is more than $10,000.
(2) Subsection (1) applies in respect of payments
made after 2015. 56 (1) Section 210 of the Regulations is replaced
by the following: 210 Every person who makes a payment described in section 153 of the Act (including an amount paid that is described in subparagraph 153(1)(a)(ii) of the Act), or who pays or credits, or is deemed by any of Part I, XIII and XIII.2 of the Act to have paid or credited, an amount described in that section, Part XIII or XIII.2 of the Act, shall, on demand by registered letter from the Minister, make an information return in prescribed form containing the information required in the return and shall file the return with the Minister within such reasonable time as is stipulated in the registered letter. (2) Subsection (1) applies in respect of payments
made after 2015. 57 (1) Section 6701.1 of the Regulations is repealed. (2) Subsection (1) is deemed to have come into force on March 22, 2016. 58 (1) The portion of section 8201 of the Regulations before paragraph (a) is replaced by the following: 8201 For the purposes of subsection 16.1(1), the definition outstanding debts to specified non-residents in subsection 18(5), subsections 100(1.3) and 112(2), the definition qualified Canadian transit organization in subsection 118.02(1), subsections 125.4(1) and 125.5(1), the definition taxable supplier in subsection 127(9), subparagraph 128.1(4)(b)(ii), paragraphs 181.3(5)(a) and 190.14(2)(b), the definitions Canadian banking business and tax-indifferent investor in subsection 248(1) and paragraph 260(5)(a) of the Act, a permanent establishment of a person or partnership (either of whom is referred to in this section as the person) means a fixed place of business of the person, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse if the person has a fixed place of business and, where the person does not have
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any fixed place of business, the principal place at which the person’s business is conducted, and (2) Subsection (1) is deemed to have come into force on April 22, 2015. 59 (1) Part XCIV of the Regulations is repealed. (2) Subsection (1) comes into force on January 1, 2017. 60 (1) The Regulations are amended by adding the following after Part XCV:
PART XCVI
School Supplies Tax Credit Prescribed durable goods 9600 For the purpose of the definition teaching supplies in subsection 122.9(1) of the Act, the following are prescribed durable goods: (a) books; (b) games and puzzles; (c) containers (such as plastic boxes or banker boxes);
and (d) educational support software. (2) Subsection (1) applies to the 2016 and subsequent taxation years.
Coordinating Amendments 2013, c. 40 2013, c. 40
61 (1) If this Act receives royal assent before January 1, 2017, then subsections 59(1), (4), (6) and (7) of the Economic Action Plan 2013 Act, No. 2 are deemed never to have produced their effects and are repealed. (2) If this Act receives royal assent on or after
January 1, 2017, then (a) section 127.4 of the Income Tax Act is
amended by adding the following after subsection (1.1):
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Deduction of labour-sponsored funds tax credit (2) There may be deducted from the tax otherwise
payable by an individual (other than a trust) for a taxation year such amount as the individual claims not exceeding the individual’s labour-sponsored funds tax credit limit for the year. (b) paragraphs 36(2) and (3) of this Act are replaced by the following: (2) Section 127.4 of the Act is amended by adding
the following before subsection (5.1): Labour-sponsored funds tax credit limit (5) For the purpose of subsection (2), an individual’s labour-sponsored funds tax credit limit for a taxation year is the lesser of (a) $750, and (b) the amount, if any, by which (i) the total of all amounts each of which is the individual’s labour-sponsored funds tax credit in respect of an original acquisition in the year or in the first 60 days of the following taxation year of an approved share exceeds (ii) the portion of the total described in subparagraph (i) that was deducted under subsection (2) in computing the individual’s tax payable under this Part for the preceeding taxation year.
(3) Section 127.4 of the Act is amended by adding
the following after subsection (5.1): Labour-sponsored funds tax credit (6) For the purpose of subsection (5), an individual’s labour-sponsored funds tax credit in respect of an original acquisition of an approved share is equal to the least of (a) 15% of the net cost to the individual (or to a qualifying trust for the individual in respect of the share) for the original acquisition of the share by the individual or by the trust, if the share is a share of a prescribed labour-sponsored venture capital corporation
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(other than a corporation that is a prescribed laboursponsored venture capital corporation solely because it is a registered labour-sponsored venture capital corporation), (a.1) 5% of the net cost to the individual (or to a qualifying trust for the individual in respect of the share) for the original acquisition of the share by the individual or by the trust, if (i) the taxation year for which a claim is made under subsection (2) in respect of the original acquisition is 2016, and (ii) the share is a share of a corporation that is a
prescribed labour-sponsored venture capital corporation solely because it is a registered labour-sponsored venture capital corporation, (a.2) nil, if (i) the taxation year for which a claim is made under subsection (2) in respect of the original acquisition is after 2016, and (ii) the share is a share of a corporation that is a
prescribed labour-sponsored venture capital corporation solely because it is a registered labour-sponsored venture capital corporation, (b) nil, if the share was issued by a registered laboursponsored venture capital corporation unless the information return described in paragraph 204.81(6)(c) is filed with the individual’s return of income for the taxation year for which a claim is made under subsection (2) in respect of the original acquisition of the share (other than a return of income filed under subsection 70(2), paragraph 104(23)(d) or 128(2)(e) or subsection 150(4)), (c) nil, if the individual dies after December 5, 1996
and before the original acquisition of the share, (d) nil, if a payment in respect of the disposition of the share has been made under section 211.9, and (e) nil, if the share is issued in exchange for another share of the corporation.
Bill C-2 62 (1) Subsections (2) to (17) apply if Bill C-2, introduced
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the
1st
session
of
the
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Parliament and entitled An Act to amend the Income Tax Act, receives royal assent. (2) Paragraph (b) of the definition relevant tax factor in subsection 95(1) of the Income Tax Act is replaced by the following: (b) in any other case, 1.9; (facteur fiscal approprié) (3) Subsection 118.1(3) of the Income Tax Act is replaced by the following:
Deduction by individuals for gifts (3) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted such amount as the individual claims not exceeding the amount determined by the formula A×B+C×D+E×F
where A
is the appropriate percentage for the year;
B
is the lesser of $200 and the individual’s total gifts for the year;
C
is the highest individual percentage for the year;
D
is (a) in the case of a trust (other than a graduated
rate estate or a qualified disability trust as defined in subsection 122(3)), the amount, if any, by which its total gifts for the year exceeds $200, and (b) in any other case, the lesser of (i) the amount, if any, by which the individual’s
total gifts for the year exceeds $200, and (ii) the amount, if any, by which the individual’s amount taxable for the year for the purposes of subsection 117(2) exceeds the first dollar amount for the year referred to in paragraph 117(2)(e); E
is 29%; and
F
is the amount, if any, by which the individual’s total gifts for the year exceeds the total of $200 and the amount determined for D.
(4) Subparagraph (i) of the description of A in
paragraph 122(1)(c) of the Income Tax Act is replaced by the following: (i) the rate of tax payable under this Part by the
trust for each taxation year referred to in the
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description of B were the highest individual percentage for the taxation year, and (5) The Income Tax Act is amended by adding the following after section 123.4:
Tax on personal services business income 123.5 There shall be added to the tax otherwise payable
under this Part for each taxation year by a corporation an amount equal to 5% of the corporation’s taxable income for the year from a personal services business. (6) Clauses 132(1)(a)(i)(A) and (B) of the Income
Tax Act are replaced by the following: (A) 16.5% of the total of the trust’s capital gains redemptions for the year, and (B) the positive or negative amount, if any, that the Minister determines to be reasonable in the circumstances, after giving consideration to the percentages applicable in determining the trust’s capital gains refunds for the year or any previous taxation year and the percentages applicable in determining the trust’s refundable capital gains tax on hand at the end of the year, and (7) The description of C in the definition capital
gains redemptions in subsection 132(4) of the Income Tax Act is replaced by the following: C
is 100/16.5 of the trust’s refundable capital gains tax on hand at the end of the year,
(8) Paragraphs (a) and (b) of the description of A in the definition refundable capital gains tax on hand in subsection 132(4) of the Income Tax Act are replaced by the following: (a) the highest individual percentage for the year multiplied by its taxable income for the year, (b) the highest individual percentage for the year multiplied by its taxed capital gains for the year, and
(9) Paragraph 143.1(3)(c) of the Income Tax Act is
replaced by the following:
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(c) if the trust is liable to pay tax under Part XII.2 in respect of the particular year, 60% of the fair market value of all property held by it at that time, and (10) Paragraph 143.1(4)(a) of the Income Tax Act is replaced by the following: (a) if the trust is liable to pay tax under Part XII.2 in respect of the year, 60% of the fair market value of all property held by it at that time; and (11) The description of A in subsection 207.8(2) of the Income Tax Act is replaced by the following: A
is the highest individual percentage for the year;
(12) The portion of subsection 210.2(1) of the Income Tax Act before paragraph (a) is replaced by the following:
Tax on income of trust 210.2 (1) Subject to section 210.3, if a trust deducts an
amount under paragraph 104(6)(b) in computing its income under Part I for a taxation year, the trust shall pay a tax under this Part in respect of the year equal to 40% of the least of (13) Paragraph 210.2(1)(c) of the Income Tax Act
is replaced by the following: (c) 100/60 of the amount deducted. (14) The portion of subsection 210.2(2) of the Income Tax Act before paragraph (a) is replaced by the following:
Amateur athlete trusts (2) Notwithstanding subsection 210(2), a trust shall pay a tax under this Part in respect of a particular taxation year of the trust equal to 2/3 of the amount that is required by subsection 143.1(2) to be included in computing the income under Part I for a taxation year of a beneficiary under the trust, if (15) Subsections (2), (4) and (6) to (14) apply to the 2016 and subsequent taxation years and, for the purpose of determining the amount for A in the definition refundable capital gains tax on hand in subsection 132(4) of the Income Tax Act, as amended by subsection (8), in respect of previous taxation years prior to 2016, the references to
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“the highest individual percentage for the year” in paragraphs (a) and (b) of that description are to be read as “29%”.
(16) Subsection 118.1(3) of the Income Tax Act, as
enacted by subsection (3), applies to the 2016 and subsequent taxation years and, for the purpose of calculating the amount determined for D in subsection 118.1(3) of that Act, as enacted by subsection (3), an individual’s total gifts for the year are determined without reference to gifts made before the 2016 taxation year. (17) Subsection (5) applies to taxation years that end after 2015 except that, for taxation years that end after 2015 and begin before 2016, the reference to 5% in section 123.5 of the Income Tax Act, as enacted by subsection (5), is to be read as a reference to the percentage determined by the formula 5% (A/B)
where A
is the number of days in the taxation year that are after 2015; and
B
is the total number of days in the taxation year.
PART 2 R.S., c. E-15
Amendments to the Excise Tax Act (GST/HST Measures) 63 (1) Section 149 of the Excise Tax Act is amended by adding the following after subsection (4.01):
Exclusion of interest (4.02) In determining a total under paragraph (1)(c) for a person (in this subsection and subsection (4.03) referred to as the depositor), interest from another person in respect of a deposit of money received or held by the other person in the usual course of its deposit-taking business is not to be included if (a) the other person is
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(i) a bank, (ii) a credit union, (iii) a corporation authorized under the laws of
Canada or a province to carry on the business of offering to the public its services as a trustee, or (iv) a corporation authorized under the laws of
Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or investing in indebtedness on the security of mortgages or hypothecs on real property; and (b) the other person is obligated, or may by the demand of the depositor become obligated, to repay the money on or before the particular day that is 364 days after the day on which the deposit of money is made.
Repayment obligation — special cases (4.03) For the purpose of paragraph (4.02)(b), in determining whether the other person is obligated, or may by the demand of the depositor become obligated, to repay the money on or before the particular day that is 364 days after the day on which the deposit of money is made, the following rules apply: (a) if the other person is obligated to repay the money
to the depositor on a fixed day and also is or may become obligated to repay the money on an earlier day by virtue of a right of withdrawal, reinvestment or other right afforded to the depositor by the terms under which the money was solicited or received or is held, then only the obligation to repay on the fixed day is to be considered, whether or not the right is exercised; and (b) if the other person is obligated to repay the money
to the depositor on a fixed day and also is or may become obligated to repay the money on a later day by virtue of a right afforded to any person to extend the term of the deposit at a rate or rates of interest determined at the time the money was solicited or received, then only the obligation to repay on the later day is to be considered, whether or not the right is exercised. (2) Subsection (1) applies (a) for the purpose of determining if a person is a financial institution throughout the person’s taxation years that begin on or after March 22, 2016; and
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(b) for the purpose of determining if a person
is a reporting institution under section 273.2 of the Act throughout the person’s fiscal year that begins before March 22, 2016 and that ends on or after that day. 64 (1) The Act is amended by adding the following after section 163: Donation — value of consideration 164 For the purposes of this Part, if a charity or a public institution makes a taxable supply of property or service to another person, if the value of the property or service is included in determining the amount of the advantage in respect of a gift by the other person to the charity or public institution under subsection 248(32) of the Income Tax Act and if a receipt referred to in subsection 110.1(2) or 118.1(2) of that Act may be issued, or could be issued if the other person were an individual, in respect of part of the consideration for the supply, then the value of the consideration for the supply is deemed to be equal to the fair market value of the property or service at the time the supply is made.
(2) Subsection (1) applies to any supply made after March 22, 2016. It also applies to any taxable supply, other than a supply to which subsection (3) applies, made by a person on or before that day but after December 20, 2002 if, on or before March 22, 2016, the person (a) did not charge, collect or remit an amount
as or on account of tax under Part IX of the Act in respect of the supply; or (b) charged an amount as or on account of tax under Part IX of the Act that is less than the amount of tax that would have been payable under that Part in respect of the supply in the absence of section 164 of the Act, as enacted by subsection (1). (3) For the purposes of Part IX of the Act (other than sections 232 and 261 of the Act, section 5 of Part V.1 of Schedule V to the Act and section 10 of Part VI of Schedule V to the Act), a taxable supply of property or service made by a charity or a public institution to another person after December 20, 2002 but on or before March 22, 2016 is deemed to have been made for no consideration if
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(a) the value of the property or service is included in determining the amount of the advantage in respect of a gift by the other person to the charity or public institution under subsection 248(32) of the Income Tax Act; (b) a receipt referred to in subsection 110.1(2) or 118.1(2) of the Income Tax Act may be issued, or could be issued if the other person were an individual, in respect of part of the consideration for the supply; (c) the fair market value of the property or service at the time the supply is made is less than $500; and (d) on or before March 22, 2016, the charity or
public institution (i) did
not charge, collect or remit an amount as or on account of tax under Part IX of the Act in respect of the supply, or (ii) charged an amount as or on account of tax under Part IX of the Act that is less than the amount of tax that would have been payable under that Part in respect of the supply in the absence of section 164 of the Act, as enacted by subsection (1).
2010, c. 12, s. 61(2)
65 (1) The description of B in the definition external charge in section 217 of the Act is replaced by the following: B
is the total of all amounts, each of which is included in the amount determined under the description of A and is (a) a permitted deduction for the specified year or a preceding specified year of the qualifying taxpayer, other than a returned commission included in paragraph (b), or (b) if a particular amount, included in the amount
determined under the description of A, is any part of the value of the consideration for a supply made to the qualifying taxpayer of a financial service that includes the issuance, renewal, variation or transfer of ownership of a policy of reinsurance in respect of one or more particular insurance
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policies issued by the qualifying taxpayer, an amount (in this description referred to as a returned commission) included in the particular amount that (i) is attributable to expenses incurred exclusively in Canada by the qualifying taxpayer to issue and administer the particular insurance policies, (ii) is returned to the qualifying taxpayer as a
ceding commission in respect of the particular insurance policies, and (iii) is required to be included under the Income Tax Act in computing the qualifying taxpayer’s income for the specified year or for another specified year of the qualifying taxpayer, or would be so required to be included if the conditions set out in subparagraphs (a)(i) to (iii) of the description of A applied to the qualifying taxpayer. (frais externes) 2010, c. 12, s. 61(2)
(2) Paragraph (a) of the definition loading in section 217 of the Act is replaced by the following: (a) if the financial service includes the issuance, renewal, variation or transfer of ownership of an insurance policy but not of any other qualifying instrument, the total of (i) the estimate of the net premium of the insurance policy, and (ii) if the insurance policy is a policy of reinsurance, the margin for risk transfer of the insurance policy;
2010, c. 12, s. 61(2)
(3) The description of A in paragraph (c) of the
definition loading in section 217 of the Act is replaced by the following: A
is the total of (i) the estimate of the net premium of the insurance policy, and (ii) if the insurance policy is a policy of reinsurance, the margin for risk transfer of the insurance policy, and 2010, c. 12, s. 61(2)
(4) Paragraph (k) of the definition permitted deduction in section 217 of the Act is replaced by the following:
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(k) consideration (other than interest referred to in
paragraph (g), dividends referred to in paragraph (h) or consideration referred to in paragraph (k.1)) for a specified non-arm’s length supply made to the qualifying taxpayer less the total of all amounts, each of which is a part of the value of the consideration and is loading; (k.1) consideration (other than interest referred to in paragraph (g) or dividends referred to in paragraph (h)) for a specified non-arm’s length supply made to the qualifying taxpayer of a financial service of issuing, renewing, varying or transferring the ownership of a policy of reinsurance, issued by an insurer to the qualifying taxpayer, in respect of one or more particular insurance policies issued by the qualifying taxpayer, if (i) the policy of reinsurance is in accordance with
all applicable guidelines with respect to sound reinsurance practices and procedures, as amended from time to time, that are issued by the Superintendent or a provincial regulatory authority having powers similar to those of the Superintendent, (ii) the qualifying taxpayer pays to the insurer, or to persons related to the insurer (each of which is referred to in this paragraph as an affiliate), amounts (each of which is referred to in this paragraph as a fee) under one or more agreements in writing, each of which is not the policy of reinsurance and is between the qualifying taxpayer and the insurer or an affiliate, (iii) the fees include 99% or more of the total of all amounts, each of which (A) is payable to the insurer or to an affiliate for property acquired, manufactured or produced, or for a service acquired or performed, in whole or in part outside Canada in respect of the policy of reinsurance, and (B) does not represent (I) the estimate of the net premium of the policy of reinsurance, (II) the margin for risk transfer of the policy of reinsurance, or (III) expenses incurred exclusively in Canada
by the qualifying taxpayer to issue and administer the particular insurance policies, (iv) each fee paid by the qualifying taxpayer to the insurer or an affiliate
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(A) is commensurate with the arm’s length transfer price, as defined in subsection 247(1) of the Income Tax Act, for the provision of the property and services to which the fee relates, and (B) is allowed as a deduction, an allowance or an allocation for a reserve under the Income Tax Act in computing the qualifying taxpayer’s income for a specified year, or would be so allowed if the conditions set out in subparagraphs (a)(i) to (iii) of the description of A in the definition qualifying consideration applied to the qualifying taxpayer, and (v) the qualifying taxpayer pays or remits any
amount that is payable or remittable under this Part by the qualifying taxpayer in respect of each fee paid by the qualifying taxpayer to the insurer or an affiliate;
2010, c. 12, s. 61(2)
(5) Paragraph (a) of the description of B in the
definition qualifying consideration in section 217 of the Act is replaced by the following: (a) an amount that is a permitted deduction for
the specified year or a preceding specified year of the qualifying taxpayer, other than an amount that is included in paragraph (b) or that is a returned commission included in paragraph (c), (6) The description of B in the definition qualifying consideration in section 217 of the Act is amended by adding “or” at the end of paragraph (b) and by adding the following after that paragraph: (c) if a particular amount, included in the amount determined under the description of A, is any part of the value of the consideration for a supply made to the qualifying taxpayer of a financial service that includes the issuance, renewal, variation or transfer of ownership of a policy of reinsurance in respect of one or more particular insurance policies issued by the qualifying taxpayer, an amount (in this description referred to as a returned commission) included in the particular amount that (i) is attributable to expenses incurred exclusively in Canada by the qualifying taxpayer to
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issue and administer the particular insurance policies, (ii) is returned to the qualifying taxpayer as a
ceding commission in respect of the particular insurance policies, and (iii) is required to be included under the Income Tax Act in computing the qualifying taxpayer’s income for the specified year or for another specified year of the qualifying taxpayer, or would be so required to be included if the conditions set out in subparagraphs (a)(i) to (iii) of the description of A applied to the qualifying taxpayer. (contrepartie admissible) (7) Section 217 of the Act is amended by adding the following in alphabetical order:
ceding commission means an amount that is paid to a particular insurer by another insurer under an agreement for the supply of a financial service that includes the issuance, renewal, variation or transfer of ownership of a policy of reinsurance issued by the other insurer in respect of one or more particular insurance policies issued by the particular insurer and that compensates the particular insurer for property acquired, manufactured or produced, and for services acquired or performed, exclusively in Canada by the particular insurer in order to issue and administer the particular insurance policies. (commission de réassurance) margin for risk transfer means an amount payable to a particular insurer by another insurer under an agreement for the supply of a financial service, which includes the issuance, renewal, variation or transfer of ownership of a policy of reinsurance issued by the particular insurer, that exclusively represents compensation for the assumption, by the particular insurer, of the risk of potential future claims under particular insurance policies issued by the other insurer and that is in addition to the estimate of the net premium of the policy of reinsurance. (marge de transfert de risques) (8) Subsections (1) to (7) apply to any specified
year of a person that ends after November 16, 2005, except that for purposes of applying the definition permitted deduction in section 217 of the Act, as amended by subsection (4), in respect of an amount of consideration for a specified nonarm’s length supply that became due, or was paid without having become due, on or before that day, paragraph (k) of that definition is to be read without reference to the words “less the total of
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all amounts, each of which is a part of the value of the consideration and is loading”.
(9) If, in assessing under section 296 of the Act tax payable by a person under Division IV of Part IX of the Act for a particular specified year of the person, an amount was taken into consideration as an external charge or as qualifying consideration for the particular specified year and as a result of the application of the definitions ceding commission, external charge, loading, margin for risk transfer, permitted deduction and qualifying consideration in section 217 of the Act, as enacted or amended by subsections (1) to (7), the amount or part of the amount is not qualifying consideration for any specified year of the person and is not an external charge for any specified year of the person for which an election under subsection 217.2(1) of the Act is in effect, the person is entitled until the day that is one year after the day on which this Act receives royal assent to request in writing that the Minister of National Revenue make an assessment, reassessment or additional assessment for the purpose of taking into account that the amount or the part of the amount, as the case may be, is not, if an election under subsection 217.2(1) of the Act is in effect for the particular specified year, an external charge for the particular specified year or, in any other case, qualifying consideration for the particular specified year and, on receipt of the request, the Minister must with all due dispatch (a) consider the request; and (b) under section 296 of the Act assess, reassess or make an additional assessment of the tax payable by the person under Division IV of Part IX of the Act for any specified year of the person, and of any interest, penalty or other obligation of the person, solely for the purpose of taking into account that the amount or the part of the amount, as the case may be, is not, if an election under subsection 217.2(1) of the Act is in effect for the particular specified year, an external charge for the particular specified year or, in any other case, qualifying consideration for the particular specified year.
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2010, c. 12, s. 62(1)
66 (1) Subparagraph 217.1(4)(b)(ii) of the Act is replaced by the following: (ii) a permitted deduction of the qualifying taxpayer for the specified year or a preceding specified year of the qualifying taxpayer, other than a permitted deduction of the qualifying taxpayer that is included under paragraph (a) of the description of B in the definition external charge in section 217 in calculating an external charge of the qualifying taxpayer for the specified year or a preceding specified year of the qualifying taxpayer, (2) Subsection (1) applies to any specified year of
a person that ends after November 16, 2005. 67 (1) Paragraph 295(5)(d) of the Act is amended by adding the following after subparagraph (iv.2): (iv.3) to an official solely for the purpose of the administration or enforcement of the Canada Education Savings Act or a designated provincial program, as defined in subsection 146.1(1) of the Income Tax Act, (iv.4) to an official solely for the purpose of the administration or enforcement of the Canada Disability Savings Act or a designated provincial program, as defined in subsection 146.4(1) of the Income Tax Act, (2) Paragraph 295(5)(d) of the Act is amended by
adding the following after subparagraph (v): (v.1) to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Employment and Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code, (3) Paragraph 295(5)(d) of the Act is amended by
striking out “or” at the end of subparagraph (vii), by adding “or’’ at the end of subparagraph (viii) and by adding the following after subparagraph (viii): (ix) to an official of the Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada or of a province under
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the Government Employees Compensation Act, the Canada Labour Code, the Merchant Seamen Compensation Act, the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Postal Services Continuation Act, 1997, the Wage Earner Protection Program Act, the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level; (4) Subsection 295(5) of the Act is amended by adding the following after paragraph (d):
(d.1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of, paragraph 33.1(a) of the Old Age Security Act; 68 (1) Section 1 of Part V.1 of Schedule V to the Act is amended by striking out “or” at the end of paragraph (n), by adding “or” at the end of paragraph (o) and by adding the following after paragraph (o): (p) a service rendered to an individual for the purpose
of enhancing or otherwise altering the individual’s physical appearance and not for medical or reconstructive purposes or a right entitling a person to the service. (2) Subsection (1) applies to any supply made after March 22, 2016. 1990, c. 45, s. 18
69 (1) Section 21 of Part II of Schedule VI to the Act is replaced by the following:
21 A supply of an insulin infusion pump, insulin syringe, insulin pen or insulin pen needle. (2) Subsection (1) applies to (a) any supply made after March 22, 2016; and (b) any supply made on or before March 22,
2016 unless, on or before that day, an amount was charged, collected or remitted as or on account of tax under Part IX of the Act in respect of the supply. 70 (1) Part II of Schedule VI to the Act is amended by adding the following after section 25:
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25.1 A supply of an intermittent urinary catheter if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order. (2) Subsection (1) applies to any supply made after March 22, 2016. 71 (1) Schedule VI to the Act is amended by
adding the following after Part II:
PART II.1
Other Products 1 A supply of a product that is marketed exclusively for feminine hygiene purposes and is a sanitary napkin, tampon, sanitary belt, menstrual cup or other similar product. (2) Subsection (1) applies to any supply made on
or after July 1, 2015.
PART 3
Amendments to the Excise Tax Act (Excise Measures), the Excise Act, 2001 and Other Related Texts R.S., c. E-15
Excise Tax Act 72 (1) Subsection 2(1) of the Excise Tax Act is amended by adding the following in alphabetical order:
heating oil means any fuel oil that is consumed exclusively for providing heat to a home, building or similar structure and that is not consumed for generating heat in an industrial process, including any commercial process that involves removing moisture from a good; (huile à chauffage) (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2016. (3) In respect of fuel oil that is delivered to a purchaser or imported, as heating oil, before July 2016, in respect of which no tax was imposed, levied or collected under subsection 23(1) of the
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Act at the time of delivery or importation and that is not intended for use, or not used, after June 2016, as heating oil, within the meaning of that term if the definition heating oil in subsection 2(1) of the Act, as enacted by subsection (1), had been in force at the time of delivery or importation, subsection 23(9.1) of the Act is to be read as follows:
(9.1) Where fuel other than aviation gasoline has been
purchased or imported for a use for which the tax imposed under this Part on diesel fuel was not payable before July 2016 and the purchaser or importer sells or appropriates the fuel after June 2016 for a purpose for which the fuel could not have been purchased or imported after June 2016 without payment of the tax imposed under this Part on the fuel, the tax imposed under this Part on the diesel fuel shall be payable by the person who sells or appropriates the fuel (a) where the fuel is sold, at the time of delivery to the
purchaser; and (b) where the fuel is appropriated, at the time of that
appropriation. (4) In respect of diesel fuel that is delivered to a purchaser after March 22, 2016 but before July 2016, subparagraphs 68.01(1)(a)(i) and (ii) of the Act are to be read as follows:
(i) to the vendor, if the vendor applies for the payment, the purchaser certifies that the diesel fuel is either for use exclusively, before July 2016, as heating oil, or for use exclusively, after June 2016, as heating oil, within the meaning of that term if the definition heating oil in subsection 2(1) of the Act, as enacted by subsection 72(1) of the Budget Implementation Act, 2016, No. 1, had been in force at the time of delivery and the vendor reasonably believes that the purchaser will use it exclusively as the purchaser has certified, (ii) to the purchaser, if the purchaser applies for
the payment, the purchaser uses, before July 2016, the diesel fuel as heating oil, or uses, after June 2016, the diesel fuel as heating oil, within the meaning of that term if the definition heating oil in subsection 2(1) of the Act, as enacted by subsection 72(1) of the Budget Implementation Act, 2016, No. 1, had been in force at the time of delivery and no
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application in respect of the diesel fuel can be made by the vendor under subparagraph (i); or R.S., c. 7 (2nd Supp.), s. 10(4)
73 (1) Paragraph 23(8)(c) of the Act is replaced by
the following: (c) diesel fuel for use in the generation of electricity,
unless the diesel fuel is used in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation. (2) Subsection (1) applies to diesel fuel delivered to a purchaser, or imported, after June 2016. (3) In respect of diesel fuel that is delivered to a purchaser, or imported, before July 2016, in respect of which no tax was imposed, levied or collected under subsection 23(1) of the Act at the time of delivery or importation and that is used after June 2016 in the generation of electricity in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation, subsection 23(9.1) of the Act is to be read as follows: (9.1) Where fuel other than aviation gasoline has been
purchased or imported for a use for which the tax imposed under this Part on diesel fuel or aviation fuel was not payable before July 2016 and the purchaser or importer sells or appropriates the fuel after June 2016 for a purpose for which the fuel could not have been purchased or imported after June 2016 without payment of the tax imposed under this Part on the fuel, the tax imposed under this Part on diesel fuel or aviation fuel shall be payable by the person who sells or appropriates the fuel (a) where the fuel is sold, at the time of delivery to the
purchaser; and (b) where the fuel is appropriated, at the time of that
appropriation.
2007, c. 29, s. 43(1)
74 (1) Paragraph 68.01(1)(b) of the Act is replaced
by the following: (b) to a purchaser who applies for the payment and who uses the diesel fuel to generate electricity, unless the diesel fuel is used in or by a vehicle, including a
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conveyance attached to the vehicle, of any mode of transportation. (2) Subsection (1) applies in respect of diesel fuel
used after June 2016. 2002, c. 22
Excise Act, 2001 75 (1) Subsection 211(6) of the Excise Act, 2001 is
amended by adding the following after paragraph (d): (d.1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of, paragraph 33.1(a) of the Old Age Security Act; (2) Paragraph 211(6)(e) of the Act is amended by adding the following after subparagraph (iv):
(iv.1) to an official solely for the purpose of the administration or enforcement of the Canada Education Savings Act or a designated provincial program, as defined in subsection 146.1(1) of the Income Tax Act, (iv.2) to an official solely for the purpose of the administration or enforcement of the Canada Disability Savings Act or a designated provincial program, as defined in subsection 146.4(1) of the Income Tax Act, (3) Paragraph 211(6)(e) of the Act is amended by adding the following after subparagraph (v):
(v.1) to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Employment and Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code, (4) Paragraph 211(6)(e) of the Act is amended by striking out “or” at the end of subparagraph (vii), by adding “or’’ at the end of subparagraph (viii) and by adding the following after subparagraph (viii): (ix) to an official of the Agency solely for the purpose of the collection of amounts owing to Her
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Majesty in right of Canada or of a province under the Government Employees Compensation Act, the Canada Labour Code, the Merchant Seamen Compensation Act, the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Postal Services Continuation Act, 1997, the Wage Earner Protection Program Act, the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level; 76 (1) The Act is amended by adding the following after section 286: Over $10,000,000 — security 286.1 (1) The Minister may, by sending a notice to a person, require security in a form satisfactory to the Minister and in an amount up to a specified amount that is the greater of $0 and the amount that is determined by the formula (A/2) – B – $10,000,000
where A
is the total of all amounts, each of which is (a) an amount that the person has been assessed
under this Act in respect of which a portion remains unpaid, or (b) a penalty that the person is liable to pay under
this Act in respect of which a portion remains unpaid; and B
is the greater of $0 and the amount that is determined by the formula C – (D/2)
where C
is the total of all amounts that the person has paid against the amount determined for A in the first formula in this subsection, and
D
is the amount determined for A in the first formula in this subsection.
When security to be furnished (2) The security required under subsection (1) shall be
furnished to the Minister no later than 60 days following the day on which the Minister required the security.
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Types of security (3) The types of security acceptable for the purpose of
subsection (1) are those types of security that are acceptable for the purpose of paragraph 23(3)(b). Failure to comply (4) Despite subsections 286(1) to (7), the Minister may collect an amount equivalent to the amount of security that was required under subsection (1) if the security required under that subsection is not furnished to the Minister as set out in this section. (2) Subsection (1) applies to amounts that a person has been assessed, and penalties for which a person becomes liable, after the day on which this Act receives royal assent. SOR/2003-115
Regulations Respecting Excise Licences and Registrations 77 (1) Paragraph 5(1)(b) of the Regulations Respecting Excise Licences and Registrations is replaced by the following: (b) in the case of a tobacco licence, be sufficient to ensure payment of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million. (2) Subsection (1) comes into force on the later of
June 22, 2016 and the day on which this Act receives royal assent. SOR/2003-288
Stamping and Marking of Tobacco Products Regulations 78 (1) Subsection 4.1(2) of the Stamping and
Marking of Tobacco Products Regulations is replaced by the following: (2) Subject to subsection (3), if the amount referred to in paragraph (1)(a) is greater than $5 million, the amount of security for the purpose of subsection 25.1(3) of the Act is $5 million. (2) Subsection (1) comes into force on the later of
June 22, 2016 and the day on which this Act receives royal assent.
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PART 4
Various Measures DIVISION 1 2015, c. 36, s. 41
Federal Balanced Budget Act Repeal 79 The Federal Balanced Budget Act, section 41 of chapter 36 of the Statutes of Canada, 2015, is deemed never to have come into force and is repealed.
DIVISION 2 2005, c. 21
Canadian Forces Members and Veterans Re-establishment and Compensation Act Amendments to the Act 80 Paragraph 11(1)(b) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is replaced by the following:
(b) has determined, based on an assessment of the
veteran under subsection 10(1), that the veteran would not benefit from vocational rehabilitation as a result of their having a diminished earning capacity that is due to the physical or mental health problem in respect of which the rehabilitation services were approved. 81 The portion of subsection 18(4) of the Act before paragraph (b) is replaced by the following: Continuation of benefit (4) If the Minister determines that the veteran has a diminished earning capacity that is due to the physical or mental health problem for which the rehabilitation plan was developed, the earnings loss benefit continues to be payable to the veteran after the plan has been completed or cancelled until the earlier of (a) the day on which the Minister determines that the
veteran no longer has a diminished earning capacity that is due to that health problem, and
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Chapter 7: Budget Implementation Act, 2016, No. 1 PART 4 Various Measures DIVISION 2 Canadian Forces Members and Veterans Re-establishment and Compensation Act Amendments to the Act Sections 81-85
82 The description of A in subsection 19(1) of the
Act is replaced by the following: A
is 90% of the veteran’s imputed income for a month; and
83 Subsection 20(1) of the Act is replaced by the
following: Examination or assessment 20 (1) The Minister may, for the purpose of determining whether a veteran may continue to receive an earnings loss benefit, require a veteran who, as a result of a determination that they have a diminished earning capacity, is in receipt of an earnings loss benefit under section 18 — or would, but for their level of income, be in receipt of it — to undergo a medical examination or an assessment by a person specified by the Minister. 84 Subsection 23(1) of the Act is replaced by the
following: Amount of benefit 23 (1) Subject to the regulations, the monthly amount of
an earnings loss benefit under section 22 that is payable in respect of a member or a veteran is 90% of the member’s or veteran’s imputed income for a month.
2011, c. 12, s. 8(1)
85 (1) Subparagraph 38(1)(b)(ii) of the Act is replaced by the following: (ii) the disability award is not yet payable in accordance with section 53. 2011, c. 12, s. 8(2)
(2) Subsections 38(2) and (3) of the Act are replaced by the following:
Amount of allowance (2) The Minister shall determine the amount of the career impact allowance that may be paid to the veteran in a year, taking into account the potential impact of the permanent and severe impairment on the veteran’s career advancement opportunities. The minimum career impact allowance shall be the amount set out in item 1, column 2, of Schedule 2, and the maximum career impact allowance shall be the amount set out in item 2, column 2.
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Diminished earning capacity (3) The Minister may, on application, increase the career
impact allowance that may be paid under subsection (2) by the amount set out in item 2.1, column 2, of Schedule 2, if the Minister determines that the veteran has a diminished earning capacity. 86 Subsection 40(2) of the English version of the
Act is replaced by the following: Non-compliance (2) If a veteran who is required by the Minister to undergo a medical examination or an assessment fails without reasonable excuse to do so, the Minister may cancel the career impact allowance. 87 (1) Paragraph 41(b) of the Act is replaced by
the following: (b) respecting what constitutes a barrier to re-establishment in civilian life and a diminished earning capacity; (2) Paragraph 41(g) of the French version of the Act is replaced by the following: g) concernant, pour l’application de l’article 38, ce qui constitue une déficience grave et permanente et la méthode pour établir l’existence et l’ampleur d’une telle déficience chez le vétéran. 88 The description of B in subsection 52(1) of the Act is replaced by the following: B
is the amount set out in column 3 of Schedule 3 that corresponds to what was, immediately before the disability award becomes payable, the member’s or veteran’s extent of disability, as set out in column 2 of that Schedule, in respect of the aggregate of all of the member’s or veteran’s disability assessments and deemed disability assessments under this Act.
89 Section 53 of the Act is replaced by the following:
When award payable 53 A disability award under section 45, 47 or 48 becomes
payable when both of the following conditions are met: (a) in the opinion of the Minister, the disability has
stabilized; (b) an assessment of the extent of the disability has been made.
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Chapter 7: Budget Implementation Act, 2016, No. 1 PART 4 Various Measures DIVISION 2 Canadian Forces Members and Veterans Re-establishment and Compensation Act Amendments to the Act Sections 90-97
90 The Act is amended by adding the following after section 94:
Transitional provisions — April 1, 2017 94.01 The Governor in Council may make regulations (a) respecting the provision of information or documents to the Minister by a person who may be entitled to an amount under any of sections 100 to 103 of the Budget Implementation Act, 2016, No. 1; and (b) providing for the reimbursement of fees for financial advice obtained by a person in relation to an amount that is paid or payable to them under any of sections 100 to 103 of that Act.
91 Section 98 of the Act is repealed. 92 Schedule 1 to the Act is amended by replacing
the references after the heading “SCHEDULE 1” with the following: (Section 37 and paragraphs 41(d) and 94(c)) 2015, c. 36, s. 224
93 Schedule 2 to the Act is amended by replacing
the references after the heading “SCHEDULE 2” with the following: (Subsections 38(2) and (3), section 44.2, subsection 58(1), sections 61 and 65.2 and paragraph 94(c)) 2011, c. 12, s. 19
94 The portion of item 2.1 of Schedule 2 to the Act in column 1 is replaced by the following:
Career impact allowance supplement for diminished earning capacity 95 The portion of item 3 of Schedule 2 to the Act in column 2 is replaced by the following:
360,000.00 (lump sum) 96 Schedule 3 to the Act is replaced by the Schedule 3 set out in Schedule 1 to this Act. Replacement of “permanent impairment allowance” 97 The Act is amended by replacing “permanent
impairment allowance” with “career impact allowance” in the following provisions:
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(a) the definition compensation in subsection 2(1); (b) the heading before section 38; (c) the portion of subsection 38(1) before paragraph (a) and subsection (1.1); (d) the portion of section 39 before paragraph
(a); (e) subsection 40(1); (f) the description of B in subsection 40.1(4); (g) the description of B in subsection 40.2(4); (h) subsection 40.5(1); (i) the portion of subsection 88(4) before paragraph (a); (j) paragraph 94(e); and (k) items 1 and 2 of Schedule 2.
Transitional Provisions Earnings Loss Benefit Period before October 1, 2016 98 (1) For greater certainty, the amount of an
earnings loss benefit that is payable in respect of a period before October 1, 2016 is to be determined in accordance with subsection 19(1) or 23(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act and the regulations made under subsection 19(2) or 23(4) of that Act, as those provisions of that Act and those regulations read during the period in respect of which the benefit is payable, regardless of the date on which the benefit is paid.
Period after September 30, 2016 (2) The amount of an earnings loss benefit that is
payable in respect of a period after September 30, 2016 is to be determined as if subsections 19(1) and 23(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act and the regulations made under subsections
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19(2) and 23(4) of that Act — as those provisions of that Act and those regulations read during the period in respect of which the benefit is payable — had been in force since April 1, 2006, regardless of whether or not the veteran or the member’s or veteran’s survivor or orphan was in receipt of an earnings loss benefit before October 1, 2016.
Disability Award and Death Benefit Definitions 99 The following definitions apply in this section
and sections 100 to 111. Act means the Canadian Forces Members and Veterans Re-establishment and Compensation Act. (Loi) dependent child has the same meaning as in subsection 2(1) of the Act. (enfant à charge) Minister means the Minister of Veterans Affairs. (ministre) survivor has the same meaning as in subsection 2(1) of the Act. (survivant) Member or veteran who received disability award 100 (1) The Minister must pay to a member or a
veteran who received, in whole or in part, a disability award under section 45, 47 or 48 of the Act before April 1, 2017, and who is alive on April 1, 2017, an amount determined in accordance with the formula A−B
where A
is the amount set out in column 3 of Schedule 3 to the Act, as that Schedule read on April 1, 2017, that corresponds to the member’s or veteran’s extent of disability, as set out in column 2, for which the disability award was received, reduced — for every calendar year from 2016 until the year in which the disability award was received — by a percentage calculated in accordance with the method of calculating the percentages by which the amounts set out in Schedule 3 to the Act are periodically adjusted; and
B
is the amount of the disability award that was payable to the member or the veteran under subsection 52(1) of the Act.
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Death of member or veteran before amount paid (2) If the member or veteran dies before the
amount is paid under subsection (1), the Minister must pay that amount, in accordance with section 55 of the Act, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child. Death of member or veteran before April 1, 2017 101 If a member or a veteran who received, in
whole or in part, a disability award under section 45, 47 or 48 of the Act before April 1, 2017 dies before that day, the Minister must pay, in accordance with section 55 of the Act, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child — if that survivor or person is alive on April 1, 2017 — an amount determined in accordance with the formula A−B
where A
is the amount set out in column 3 of Schedule 3 to the Act, as that Schedule read on April 1, 2017, that corresponds to the member’s or veteran’s extent of disability, as set out in column 2, for which the disability award was received, reduced — for every calendar year from 2016 until the year in which the disability award was received — by a percentage calculated in accordance with the method of calculating the percentages by which the amounts set out in Schedule 3 to the Act are periodically adjusted; and
B
is the amount of the disability award that was payable to the member or the veteran under subsection 52(1) of the Act.
Disability award received by survivor or dependent child 102 The Minister must pay, in accordance with
section 55 of the Act, to a person who received a disability award under subsection 50(1) or (2) of the Act before April 1, 2017, and who is alive on April 1, 2017, an amount determined in accordance with the formula A−B
where
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A
is the amount set out in column 3 of Schedule 3 to the Act, as that Schedule read on April 1, 2017, that corresponds to the member’s or veteran’s extent of disability, as set out in column 2, for which the disability award was received, reduced — for every calendar year from 2016 until the year in which the disability award was received — by a percentage calculated in accordance with the method of calculating the percentages by which the amounts set out in Schedule 3 to the Act are periodically adjusted; and
B
is the amount of the disability award that was payable under subsection 52(1) of the Act.
Death benefit 103 The Minister must pay, in accordance with
section 59 of the Act, to a person who received a death benefit under section 57 of the Act before April 1, 2017, and who is alive on April 1, 2017, an amount determined in accordance with the formula A−B
where A
is the amount set out in item 3, column 2, of Schedule 2 to the Act, as that Schedule read on April 1, 2017, reduced — for every calendar year from 2016 until the year in which the death benefit was received — by a percentage calculated in accordance with the method of calculating the percentages by which the amount set out in item 3, column 2, is periodically adjusted; and
B
is the amount of the death benefit that was payable under subsection 58(1) of the Act.
Application 104 Sections 100 to 102 apply in respect of each
disability award received by or in respect of a member or a veteran. Amount of award or benefit equal to zero 105 For the purposes of sections 100 to 103, a person is considered to have received a disability award or a death benefit even if the amount that was paid to them was equal to zero.
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Lump sum 106 An amount that is to be paid under any of
sections 100 to 103 is to be paid as a lump sum. Power to require information 107 The Minister may, for the purposes of establishing a person’s entitlement to an amount under any of sections 100 to 103, require a person who may be entitled to an amount to provide to the Minister the information or documents set out in the regulations made under the Act. Information to be made available to Minister 108 Personal information, as defined in section 3 of the Privacy Act, held by a government institution, as defined in that section, is, if requested by the Minister, to be made available to the Minister for the purposes of sections 100 to 103.
Entitlement ceases on death 109 If a person to whom an amount is to be paid
under any of sections 100 to 103 dies before the amount is paid, that person’s entitlement to the amount ceases on their death. Amount deemed to be compensation 110 An amount paid or payable under any of sections 100 to 103 is deemed, for the purposes of sections 89 and 90 of the Act, to be compensation as defined in subsection 2(1) of the Act.
Income Tax Act 111 An amount paid or payable under any of sections 100 to 103 is deemed, for the purposes of paragraph 81(1)(d.1) of the Income Tax Act, to be a disability award or a death benefit, as the case may be, payable to the taxpayer under Part 3 of the Act.
Consequential Amendments R.S., c. C-28; 1990, c. 43, s. 43
Children of Deceased Veterans Education Assistance Act
2005, c. 21, s. 99(2)
112 Subparagraph (f)(iii) of the definition student in section 2 of the Children of Deceased
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Veterans Education Assistance Act is replaced by the following: (iii) the member’s or veteran’s extent of disability, in respect of the aggregate of all of the member’s or veteran’s disability assessments under that Act and, if applicable, the Pension Act, is equal to or greater than the lowest extent of disability set out in column 2 of Schedule 3 to the Canadian Forces Members and Veterans Re-establishment and Compensation Act in respect of a rate of award of 50%. (étudiant)
R.S., c. P-6
Pension Act 2011, c. 12, s. 20
113 Subsection 72(1.1) of the Pension Act is replaced by the following: Ineligibility — career impact allowance (1.1) A member of the forces who is eligible for a career
impact allowance under the Canadian Forces Members and Veterans Re-establishment and Compensation Act is not eligible to be awarded an exceptional incapacity allowance. R.S., c. 1 (5th Supp.)
Income Tax Act 114 Paragraph 6(1)(f.1) of the Income Tax Act is
replaced by the following: Canadian Forces members and veterans income replacement benefits (f.1) the total of all amounts received by the taxpayer
in the year on account of an earnings loss benefit, a supplementary retirement benefit or a career impact allowance payable to the taxpayer under Part 2 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act;
Coordinating Amendments 2012, c. 19
115 (1) In this section, other Act means the Jobs,
Growth and Long-term Prosperity Act.
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(2) If section 97 of this Act comes into force before subsection 683(2) of the other Act, then (a) section 228 of the Economic Action Plan 2015 Act, No. 1 is repealed; and (b) on the day on which that subsection 683(2) comes into force, paragraph 94(e) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is replaced by the following: (e) respecting the provision of any information, declaration or document to the Minister by any person who applies for or is in receipt of rehabilitation services, vocational assistance, an earnings loss benefit, a Canadian Forces income support benefit, a career impact allowance, a retirement income security benefit, a clothing allowance, a family caregiver relief benefit, or a payment or reimbursement of fees in respect of career transition services under this Act, and authorizing the Minister to suspend the delivery of the services or assistance, the payment of the benefit or allowance or the payment or reimbursement of fees until the information, declaration or document is provided;
(3) If section 97 of this Act and subsection 683(2) of the other Act come into force on the same day, then that section 97 is deemed to have come into force before that subsection 683(2) and subsection (2) applies as a consequence.
Coming into Force April 1, 2017 116 (1) Sections 80, 81, 83, 85 to 97 and 99 to 114 come into force on April 1, 2017.
October 1, 2016 (2) Sections 82, 84 and 98 come into force on October 1, 2016.
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DIVISION 3
Financial Institutions (Sunset Provisions) 1991, c. 45
Trust and Loan Companies Act 2012, c. 5, s. 163
117 (1) Subsection 20(1) of the Trust and Loan Companies Act is replaced by the following:
Sunset provision 20 (1) Subject to subsections (2) and (4), companies
shall not carry on business after March 29, 2019.
2012, c. 5, s. 163
(2) Subsection 20(4) of the Act is replaced by the
following: Exception — dissolution (4) If Parliament dissolves on March 29, 2019 or on any day within the six-month period before that date or on any day within an extension ordered under subsection (2), companies may continue to carry on business until the end of the 180th day after the first day of the first session of the next Parliament. 1991, c. 46
Bank Act 2012, c. 5, s. 3
118 (1) Subsection 21(1) of the Bank Act is replaced by the following: Sunset provision 21 (1) Subject to subsections (2) and (4), banks shall not carry on business, and authorized foreign banks shall not carry on business in Canada, after March 29, 2019.
2012, c. 5, s. 3
(2) Subsection 21(4) of the Act is replaced by the
following: Exception — dissolution (4) If Parliament dissolves on March 29, 2019 or on any day within the six-month period before that date or on any day within an extension ordered under subsection (2), banks may continue to carry on business, and
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authorized foreign banks may continue to carry on business in Canada, until the end of the 180th day after the first day of the first session of the next Parliament. 2012, c. 5, s. 77
119 (1) Subsection 670(1) of the Act is replaced by the following:
Sunset provision 670 (1) Subject to subsections (2) and (4), bank holding
companies shall not carry on business after March 29, 2019. 2012, c. 5, s. 77
(2) Subsection 670(4) of the Act is replaced by the following:
Exception — dissolution (4) If Parliament dissolves on March 29, 2019 or on any day within the six-month period before that date or on any day within an extension ordered under subsection (2), bank holding companies may continue to carry on business until the end of the 180th day after the first day of the first session of the next Parliament. 1991, c. 47
Insurance Companies Act 2012, c. 5, s. 123
120 (1) Subsection 21(1) of the Insurance Companies Act is replaced by the following: Sunset provision 21 (1) Subject to subsections (2) and (4), companies and societies shall not carry on business, and foreign companies shall not carry on business in Canada, after March 29, 2019. 2012, c. 5, s. 123
(2) Subsection 21(4) of the Act is replaced by the
following: Exception — dissolution (4) If Parliament dissolves on March 29, 2019 or on any day within the six-month period before that date or on any day within an extension ordered under subsection (2), companies and societies may continue to carry on business, and foreign companies may continue to carry on business in Canada, until the end of the 180th day after the first day of the first session of the next Parliament. 2012, c. 5, s. 154
121 (1) Subsection 707(1) of the Act is replaced by the following:
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Sunset provision 707 (1) Subject to subsections (2) and (4), insurance holding companies shall not carry on business after March 29, 2019. 2012, c. 5, s. 154
(2) Subsection 707(4) of the Act is replaced by the following:
Exception — dissolution (4) If Parliament dissolves on March 29, 2019 or on any day within the six-month period before that date or on any day within an extension ordered under subsection (2), insurance holding companies may continue to carry on business until the end of the 180th day after the first day of the first session of the next Parliament.
1991, c. 48
Cooperative Credit Associations Act 2012, c. 5, s. 105
122 (1) Subsection 22(1) of the Cooperative Credit Associations Act is replaced by the following: Sunset provision 22 (1) Subject to subsections (2) and (4), associations
shall not carry on business after March 29, 2019.
2012, c. 5, s. 105
(2) Subsection 22(4) of the Act is replaced by the
following: Exception — dissolution (4) If Parliament dissolves on March 29, 2019 or on any day within the six-month period before that date or on any day within an extension ordered under subsection (2), associations may continue to carry on business until the end of the 180th day after the first day of the first session of the next Parliament.
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Chapter 7: Budget Implementation Act, 2016, No. 1 PART 4 Various Measures DIVISION 4 Amendments to the Bank Act (Federal Credit Unions) Sections 123-124
DIVISION 4 1991, c. 46
Amendments to the Bank Act (Federal Credit Unions) 2010, c. 12, s. 1911
123 (1) Subsection 35.1(1) of the French version of the Bank Act is replaced by the following:
Prorogation 35.1 (1) Sous réserve des autres dispositions de la présente partie, le ministre ne peut délivrer des lettres patentes prorogeant comme coopérative de crédit fédérale la société coopérative de crédit locale qui en fait la demande aux termes du paragraphe 33(2) que s’il estime qu’elle s’est conformée aux règlements relatifs aux exigences de notification et de divulgation. 2014, c. 39, s. 272
(2) The portion of subsection 35.1(2) of the
French version of the Act before paragraph (a) is replaced by the following: Prorogation en vue d’une fusion (2) Sous réserve des autres dispositions de la présente partie, le ministre ne peut délivrer des lettres patentes prorogeant comme coopérative de crédit fédérale la société coopérative de crédit locale qui en fait la demande aux termes des paragraphes 33(3) ou (4) que si : (3) Section 35.1 of the Act is amended by adding
the following after subsection (3): Exemption (4) For the purpose of facilitating the continuance as a federal credit union of a local cooperative credit society, the Minister may, on application and by order, subject to any terms and conditions that he or she considers appropriate, exempt the local cooperative credit society from any requirement of this Part or of the regulations made under this Part, if he or she is of the opinion that it has acted in a manner that substantially complies with the requirement. 124 The Act is amended by adding the following after section 39:
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Transitional — federal credit unions 39.01 (1) When the Minister issues letters patent continuing a local cooperative credit society as a federal credit union under subsection 35(1), he or she may, on application and by order, subject to any terms and conditions that he or she considers appropriate, exempt the federal credit union resulting from the continuance from any requirement of Part VI — or of the regulations made under this Act — relating to voting, if he or she is of the opinion that the federal credit union will act in a manner that substantially complies with the requirement.
Duration (2) The order shall specify the period of the exemption, which may not extend beyond the third anniversary of the effective date of the letters patent.
Transitional — loan guarantee 39.02 For the purpose of supporting a federal credit
union during the period that begins on the effective date of the federal credit union’s letters patent issued under subsection 35(1) and ends on the third anniversary of that date, the Minister may, subject to any terms and conditions that he or she considers appropriate and for the period that he or she considers appropriate, guarantee the repayment of a loan that a federal financial institution makes to the federal credit union. 2014, c. 39, s. 276
125 Subsection 229(1.1) of the Act is replaced by
the following: Exception (1.1) In the case of an application made under subsection 223(1.2) or (1.3), the Minister shall not issue letters patent of amalgamation unless the Minister has issued, under subsection 35(1), letters patent continuing as a federal credit union each applicant that was a local cooperative credit society.
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Chapter 7: Budget Implementation Act, 2016, No. 1 PART 4 Various Measures DIVISION 5 Bank Recapitalization Regime (Bail-in) Sections 126-127
DIVISION 5
Bank Recapitalization Regime (Bail-in) R.S., c. C-3
Canada Deposit Insurance Corporation Act 1996, c. 6, s. 21(2)
126 (1) The definition affaires internes in section 2
of the French version of the Canada Deposit Insurance Corporation Act is repealed. (2) Section 2 of the Act is amended by adding the following in alphabetical order:
domestic systemically important bank has the same meaning as in section 2 of the Bank Act; (banque d’importance systémique nationale) (3) Section 2 of the French version of the Act is amended by adding the following in alphabetical order:
affaires Les activités commerciales de l’institution membre ainsi que les relations entre celle-ci, les entités de son groupe et leurs associés, actionnaires, administrateurs et dirigeants. (affairs) 127 (1) Paragraph 10(1)(a) of the Act is replaced by the following: (a) acquire assets from a member institution; (a.1) make or guarantee loans or advances, with or without security, to a member institution; (a.11) make or guarantee a deposit with a member institution; (a.12) assume liabilities of a member institution;
(2) Paragraph 10(1)(f) of the Act is replaced by the following: (f) acquire assets and assume liabilities of a member institution from its liquidator or receiver;
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(3) Section 10 of the Act is amended by adding the
following after subsection (3): Assets and liabilities (3.1) A corporation described in paragraph (2)(a) or (b)
may acquire assets and assume liabilities of a member institution from that institution or from its liquidator or receiver.
128 (1) Subsection 29(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after that paragraph: (b.1) if the member institution is a domestic systemically important bank, provide an assessment of its capacity to absorb losses that it is required to maintain under section 485 of the Bank Act; and
2001, c. 9, s. 210
(2) Subsection 29(3) of the Act is replaced by the
following: Right of Corporation to information (3) The Corporation is entitled to all information obtained by or produced by or for the person, whether in the course of conducting the examination or inspection or otherwise, regarding the affairs of the member institution or any of its affiliates or of any person dealing with the member institution or any of its affiliates. R.S., c. 18 (3rd Supp.), s. 62; 1996, c. 6, s. 35; 2005, c. 30, s. 106
129 Subsection 30(1) of the Act is replaced by the following:
Reporting breaches 30 (1) If, in the Corporation’s opinion, a member institution is in breach of a provision of this Act or the regulations, a by-law of the Corporation or a condition of its policy of deposit insurance, the Corporation may send a report of the facts to the chief executive officer or chairperson of the board of directors of the member institution. The report may be sent by registered mail or delivered by hand and a copy of it must be provided to the Minister. 1996, c. 6, s. 41; 1999, c. 31, s. 28(F)
130 Sections 39.11 and 39.12 of the Act are replaced by the following:
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Request of Corporation 39.11 On receipt of a report made by the Superintendent under section 39.1, the Corporation may (a) after determining that a transaction referred to in
section 39.2 is reasonably likely to be expeditiously carried out after the making of the order, request the Minister to recommend that one or more orders be made under subsection 39.13(1); or (b) in the case of a domestic systemically important bank, request the Minister to recommend that one or more orders be made under subsection 39.13(1) and that an order be made under subsection 39.13(1.3).
Recommendation of Minister 39.12 If a request referred to in section 39.11 is made by the Corporation, the Minister may, if he or she is of the opinion that it is in the public interest to do so, recommend to the Governor in Council that one or more orders be made under subsection 39.13(1) in respect of the federal member institution and, in the case of a domestic systemically important bank, that an order be made under subsection 39.13(1.3) in respect of that institution. 2009, c. 2, s. 243(1)
131 (1) Paragraph 39.13(1)(a) of the Act is replaced by the following: (a) vest in the Corporation the shares and subordinated debt of the federal member institution that are specified in the order; (2) Subsection 39.13(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) direct the Corporation to carry out a conversion under subsection 39.2(2.3). (3) Section 39.13 of the Act is amended by adding
the following after subsection (1.1): Conditions for conversion (1.2) An order may be made under paragraph (1)(d) in
respect of the federal member institution only if the institution is a domestic systemically important bank and an order has also been made under paragraph (1)(a) or (b) in respect of the institution.
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Order — longer period (1.3) The Governor in Council may, on the recommendation of the Minister made under section 39.12, by order, require the Corporation to apply for a winding-up order in respect of the federal member institution in accordance with subsection 39.22(1.1). 1996, c. 6, s. 41; 2009, c. 2, s. 243(2)(F)
(4) The portion of subsection 39.13(2) of the
French version of the Act before paragraph (a) is replaced by the following: But du décret portant dévolution (2) Le décret pris au titre de l’alinéa (1)a) : 1996, c. 6, s. 41
(5) Paragraphs 39.13(2)(a) and (b) of the Act are replaced by the following: (a) vests in the Corporation the shares and subordinated debt that are subject to the order, free from any adverse claim, including any claim that a transfer was wrongful or that a particular adverse person was the owner of or had an interest or right in respect of the shares or subordinated debt, even though the Corporation knows of the adverse claim; (b) extinguishes any such adverse claim to the extent
that the claim is a claim that a person other than the Corporation is the owner of or has an interest or right in respect of the shares or subordinated debt; 1996, c. 6, s. 41
(6) Paragraph 39.13(2)(d) of the Act is replaced by the following: (d) does not prevent a secured creditor or assignee or successor in interest of the person who was the holder of the shares or subordinated debt immediately before the making of the order from being entitled to receive compensation under section 39.23; and (7) Subsection 39.13(2) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) gives the Corporation the right to recover, out of
the assets of the federal member institution and in priority to all other claims, all the costs, charges and expenses properly incurred by the Corporation in furtherance of the order, including those related to its operation of the institution.
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1996, c. 6, s. 41
(8) Paragraph 39.13(3)(c) of the Act is replaced by the following:
(c) gives the Corporation the right to recover, out of
the assets of the federal member institution and in priority to all other claims, all the costs, charges and expenses properly incurred by the Corporation in furtherance of the order, including those related to its operation of the institution. 1996, c. 6, s. 41
(9) Subsection 39.13(4) of the Act is replaced by
the following: For greater certainty — bankruptcy (4) For greater certainty, shares and subordinated debt
that are subject to an order made under paragraph (1)(a) and that, immediately before the making of the order, are vested in a trustee in bankruptcy under the Bankruptcy and Insolvency Act are vested in the Corporation. For greater certainty — exercising rights (4.1) For greater certainty, an order made under paragraph (1)(a) or (b) prevents any person, other than the Corporation, who is the holder of shares or subordinated debt or other debts or liabilities of the federal member institution or who is a party to or a beneficiary of a contract with the institution, and any secured creditor or assignee or successor in interest of such a person, from exercising any voting or other rights arising from the person’s status in any manner that could defeat or interfere with the rights, powers, privileges and immunities of the Corporation as holder of shares or subordinated debt or as receiver, as the case may be. 1996, c. 6, s. 41
(10) Paragraph 39.13(5)(b) of the English version
of the Act is replaced by the following: (b) an asset of the federal member institution that is
acquired from the Corporation, as receiver, shall, except to the extent that it is an asset referred to in subparagraph (3)(b)(iii), be acquired free of any adverse claim of the federal member institution or any other person, and 1996, c. 6, s. 41
(11) Subsection 39.13(6) of the Act is replaced by
the following: Order conclusive (6) An order made under this section and any action taken or decision made in furtherance of such an order are
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for all purposes final and conclusive and shall not be questioned or reviewed in any court. 2009, c. 2, s. 244; 2012, c. 5, s. 197
132 Sections 39.131 and 39.132 of the Act are repealed. 1996, c. 6, s. 41
133 (1) Subsection 39.14(1) of the Act is replaced by the following:
Powers of Corporation 39.14 (1) If
an order is made under paragraph 39.13(1)(a) or (b) in respect of a federal member institution, the powers, duties, functions, rights and privileges of the directors of the federal member institution and those of its officers who are responsible for its management are suspended except to the extent that is specified in writing by the Corporation. The Corporation may exercise those powers, rights and privileges and perform those duties and functions. 1996, c. 6, s. 41
(2) Subsection 39.14(2) of the Act is replaced by
the following: Shareholders (1.2) If an order is made under paragraph 39.13(1)(a) or (b) in respect of a federal member institution, the powers, rights and privileges of its shareholders to vote or give approvals are suspended and the Corporation may exercise those powers, rights and privileges.
Persons to assist (2) The Corporation may appoint one or more persons to
assist it in the management of any federal member institution or in carrying out the Corporation’s functions as holder of shares or subordinated debt or as receiver and may delegate to those persons any of the powers, duties, functions, rights or privileges of the directors and officers of the federal member institution. 1996, c. 6, s. 41
(3) Subsection 39.14(3) of the Act is repealed. (4) Section 39.14 of the Act is amended by adding
the following after subsection (3): Power to appoint and remove (4) If an order is made under paragraph 39.13(1)(b) in respect of a federal member institution, the Corporation
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may appoint or remove any director of the federal member institution. Corporation’s directions (5) If an order is made under paragraph 39.13(1)(a) or (b) in respect of a federal member institution, the Corporation may give directions to the board of directors of the federal member institution, including to make, amend or repeal any by-law of the institution.
Implementation (6) The board of directors of the federal member institution shall ensure that a direction given under subsection (5) is implemented in a prompt and efficient manner and shall, after implementing a direction, notify the Corporation without delay that it has been implemented.
By-laws — board of directors (7) The board of directors of the federal member institution may, with the prior approval of the Corporation, make, amend or repeal any by-law of the institution.
1996, c. 6, s. 41; 2009, c. 2, s. 245(2)
134 (1) Paragraphs 39.15(1)(d) to (f) of the Act are replaced by the following: (d) except in the normal course of clearing and settlement processes, including the consolidation of accounts in respect of those processes or the services referred to in paragraph (5)(c), no creditor has any right of set-off or compensation against the federal member institution; (e) no person may terminate or amend any agreement with the federal member institution or claim an accelerated payment, or forfeiture of the term, under such an agreement by reason only of (i) the insolvency or deteriorated financial condition of the federal member institution or any of its affiliates, providers of credit support or guarantors, (ii) a non-monetary default, before the order was
made, by the federal member institution or any of its affiliates in the performance of obligations under the agreement, (iii) a monetary default, before the order was made,
under the agreement by the federal member institution or any of its affiliates that is remedied within 60 days after the day on which the order is made,
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(iv) the making of the order or any change of control or ownership of the federal member institution or any of its affiliates that is related to the making of the order, (v) the assignment or assumption of the agreement
to or by a bridge institution or a third party, (vi) the transfer to a third party of all or part of the assets or liabilities of the federal member institution or any of its affiliates, (vii) a conversion under subsection 39.2(2.3) in respect of the federal member institution, or (viii) a conversion of any of the federal member institution’s shares or liabilities in accordance with the contractual terms of those shares or liabilities; and (f) no person may terminate the federal member institution’s membership in an organization by reason only of (i) the insolvency or deteriorated financial condition of the federal member institution or any of its affiliates, providers of credit support or guarantors, (ii) a non-monetary default, before the order was
made, by the federal member institution or any of its affiliates in the performance of obligations under the rules of the organization, (iii) a monetary default, before the order was made, under the rules of the organization by the federal member institution or any of its affiliates that is remedied within 60 days after the day on which the order is made, (iv) the making of the order or any change of control or ownership of the federal member institution or any of its affiliates that is related to the making of the order, (v) the transfer of the federal member institution’s membership to a bridge institution or a third party, (vi) the transfer to a third party of all or part of the assets or liabilities of the federal member institution or any of its affiliates, (vii) a conversion under subsection 39.2(2.3) in respect of the federal member institution, or
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(viii) a conversion of any of the federal member institution’s shares or liabilities in accordance with the contractual terms of those shares or liabilities.
2009, c. 2, s. 245(3)
(2) Subparagraphs 39.15(2)(b)(i) to (iv) of the Act are replaced by the following: (i) the insolvency or deteriorated financial condition of the federal member institution or any of its affiliates, providers of credit support or guarantors, (ii) a non-monetary default, before the order was
made, by the federal member institution or any of its affiliates in the performance of obligations under the agreement, (iii) a monetary default, before the order was made, under the agreement by the federal member institution or any of its affiliates that is remedied within 60 days after the day on which the order is made, (iv) the making of the order or any change of control or ownership of the federal member institution or any of its affiliates that is related to the making of the order, (v) the assignment or assumption of the agreement
to or by a bridge institution or a third party, (vi) the transfer to a third party of all or part of the
assets or liabilities of the federal member institution or any of its affiliates, (vii) a conversion under subsection 39.2(2.3) in respect of the federal member institution, or (viii) a conversion of any of the federal member institution’s shares or liabilities in accordance with the contractual terms of those shares or liabilities.
2009, c. 2, s. 245(4)
(3) Subparagraphs 39.15(2.1)(b)(i) to (iv) of the Act are replaced by the following: (i) the insolvency or deteriorated financial condition of the federal member institution or any of its affiliates, providers of credit support or guarantors, (ii) a non-monetary default, before the order was
made, by the federal member institution or any of its affiliates in the performance of obligations under the rules of the organization,
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(iii) a monetary default, before the order was made, under the rules of the organization by the federal member institution or any of its affiliates that is remedied by the institution within 60 days after the day on which the order is made, (iv) the making of the order or any change of control or ownership of the federal member institution or any of its affiliates that is related to the making of the order, (v) the transfer of the federal member institution’s membership to a bridge institution or a third party, (vi) the transfer to a third party of all or part of the assets or liabilities of the federal member institution or any of its affiliates, (vii) a conversion under subsection 39.2(2.3) in respect of the federal member institution, or (viii) a conversion of any of the federal member institution’s shares or liabilities in accordance with the contractual terms of those shares or liabilities.
2001, c. 9, s. 212(1); 2009, c. 2, s. 245(5)
(4) Subsections 39.15(3) and (3.1) of the Act are replaced by the following:
Clearing arrangements (3) Subsections (1) to (2.1) do not apply so as to prevent a member of the Canadian Payments Association from acting or ceasing to act as a clearing agent for a federal member institution in accordance with the Canadian Payments Act and the by-laws and rules of that Association.
Exception (3.1) Despite subsection (3), if a clearing agent that is a member of the Canadian Payments Association acts in that capacity for a federal member institution at the time an order is made under subsection 39.13(1) in respect of the institution, the clearing agent shall continue to act in that capacity for the institution after the order is made, if the Corporation has given an undertaking to provide the financial assistance that the institution needs in order to discharge its obligations to the clearing agent as they become due.
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Clearing house (3.2) Subsections (1) to (2.1) do not apply so as to prevent a clearing house (a) from acting or ceasing to act in that capacity for a
federal member institution; or (b) from exercising its rights under its settlement rules, as defined in subsection 8(5) of the Payment Clearing and Settlement Act.
Exception (3.3) Despite subsection (3.2), a clearing house that acts
in that capacity for a federal member institution at the time an order is made under subsection 39.13(1) in respect of the institution shall continue to act in that capacity for the institution and subsections (1) to (2.1) apply in respect of the clearing house, if the Corporation has given an undertaking to provide the financial assistance that the institution needs in order to discharge its obligations to the clearing house as they become due.
2009, c. 2, s. 245(6)
(5) Paragraph 39.15(6)(b) of the Act is replaced by
the following: (b) the Superintendent, on the application of the federal member institution, exempted the security agreement from the application of those paragraphs and that subsection before the making of an order under subsection 39.13(1) and the Corporation does not undertake (i) to ensure that the obligations secured by the security interest will be assumed by a bridge institution or a third party, or (ii) to provide the federal member institution with
the financial assistance that it needs to discharge the obligations secured by the security interest as they become due. 2007, c. 29, s. 103(1)
(6) Subsection 39.15(7) of the Act is replaced by
the following: Eligible financial contracts (7) Nothing in subsection (1), (2) or (2.1) prevents the following actions from being taken in accordance with the provisions of an eligible financial contract: (a) the termination or amendment of the contract;
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(b) the accelerated payment or forfeiture of the term
under the contract; (c) the exercise of remedies for a failure to pay an
amount payable under or in connection with the contract; (d) the netting or setting off or compensation of an amount payable under or in connection with the contract; or (e) except in respect of the actions referred to in paragraphs (c) and (d), any dealing with financial collateral, including (i) the sale or foreclosure or, in Quebec, the surrender of financial collateral, and (ii) the setting off or compensation of financial collateral or the application of the proceeds or value of financial collateral. 2012, c. 31, s. 166(1)
(7) The portion of subsection 39.15(7.01) of the Act
before paragraph (b) is replaced by the following: Stay — bridge institutions (7.01) If an order directing the incorporation of a bridge institution is made, the actions referred to in paragraphs (7)(a), (b) and (e) are not to be taken during the period beginning on the coming into force of the order and ending on the following business day at 5:00 p.m. at the location of the Corporation’s head office, by reason only of (a) the insolvency or deteriorated financial condition of the federal member institution, any of its affiliates or any of its providers of credit support or guarantors in respect of the institution’s obligations under the eligible financial contract;
2012, c. 31, s. 166(1)
(8) Subsections 39.15(7.02) to (7.1) of the Act are
replaced by the following: Stay — eligible financial contracts (7.1) If an order made under subsection 39.13(1) does not direct the incorporation of a bridge institution, or if it directs the incorporation of a bridge institution and the Corporation undertakes, before the time referred to in subsection (7.01), to assign the eligible financial contract
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to the bridge institution, the actions referred to in paragraphs (7)(a), (b) and (e) are not to be taken by reason only of (a) the insolvency or deteriorated financial condition of the federal member institution, any of its affiliates or any of its providers of credit support or guarantors in respect of the institution’s obligations under the eligible financial contract; (b) the assignment or assumption of the eligible financial contract to or by a bridge institution or a third party; (c) the making of the order or any change of control or ownership of the federal member institution or any of its affiliates that is related to the making of the order; (d) a conversion under subsection 39.2(2.3) in respect
of the federal member institution; or (e) a conversion of any of the federal member institution’s shares or liabilities in accordance with the contractual terms of those shares or liabilities.
Stay terminated by order (7.101) If the Governor in Council considers that all or
substantially all of the federal member institution’s assets will be transferred to a third party, the Governor in Council may, by order, declare that subsection (7.1) ceases to apply in respect of the institution’s eligible financial contracts, or any class of those contracts, at the later of (a) 5:00 p.m. at the location of the Corporation’s head
office on the first business day after the day on which the order made under subsection 39.13(1) comes into force, and (b) 5:00 p.m. at the location of the Corporation’s head
office on the day on which the order is made under this subsection. Exception (7.102) Despite any order made under subsection (7.101), subsection (7.1) does not cease to apply in respect of an eligible financial contract if the Corporation undertakes, before the time provided for in subsection (7.101), to assign it to a third party. 2012, c. 31, s. 166(1)
(9) Paragraph 39.15(7.11)(b) of the Act is replaced by the following: (b) provides, in substance, that, by reason of the occurrence of any circumstance described in any of
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paragraphs (7.01)(a) to (c) and (7.1)(a) to (e), the federal member institution ceases to have the rights — or, in the case of a bridge institution, does not have the rights — to use or deal with assets that the federal member institution or bridge institution would otherwise have. (10) Section 39.15 of the Act is amended by adding the following after subsection (7.11):
Exception (7.12) Subsections (7.01) and (7.1) do not apply in respect of an eligible financial contract between the federal member institution and a clearing house unless the Corporation has given the undertaking referred to in subsection (3.3) in respect of the institution. 2010, c. 12, s. 1889
(11) The portion of subsection 39.15(7.2) of the
Act before paragraph (a) is replaced by the following: Assignment of eligible financial contracts (7.2) Subject to subsection (7.21), the Corporation may assign to a bridge institution or a third party eligible financial contracts — including any claim under such contracts — that are between a federal member institution and an entity or any of the following entities if the Corporation assigns all of those eligible financial contracts to the bridge institution or the third party: 2010, c. 12, s. 1889
(12) Subsection 39.15(7.3) of the Act is replaced by the following:
Eligible third parties (7.21) The Corporation may assign eligible financial contracts to a third party under subsection (7.2) if the third party has met any condition that may be prescribed in the by-laws and has certified in writing that (a) it maintains all material licences and registrations
that are required for the continued operation of its business and, if applicable, that it is in good standing in respect of those licences and registrations; (b) it has, on its balance sheet, assets that exceed its liabilities; (c) it is able to discharge its obligations in respect of
the assigned eligible financial contracts as they become due; and
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(d) its creditworthiness is at least as good as the federal member institution’s creditworthiness was immediately before the order was made under subsection 39.13(1). Effects of assignment of eligible financial contracts (7.3) If any of the eligible financial contracts are assigned to or assumed by a bridge institution or a third party, (a) the Corporation shall assign all of the federal member institution’s obligations arising from the eligible financial contracts, and the bridge institution or the third party shall assume those obligations; and (b) the federal member institution’s interest or right in property that secures its obligations under the eligible financial contracts is transferred to the bridge institution or the third party. (13) Subsection 39.15(9) of the Act is amended by adding the following in alphabetical order:
business day means a day, other than a Saturday or a Sunday, on which the head office of the federal member institution is open for business. (jour ouvrable) clearing agent has the same meaning as in section 1 of the Canadian Payments Association By-law No. 3 — Payment Items and Automated Clearing Settlement System. (agent de compensation) clearing house means (a) a clearing house, as defined in section 2 of the
Payment Clearing and Settlement Act, that provides clearing and settlement services for a clearing and settlement system designated under section 4 of that Act; or (b) a securities and derivatives clearing house, as
defined in subsection 13.1(3) of the Payment Clearing and Settlement Act. (chambre de compensation)
2012, c. 5, s. 199
135 Section 39.152 of the Act is replaced by the following:
Assignments — bridge institution or third party 39.152 (1) Subject to subsection (2), if an agreement with a federal member institution is assigned to or assumed by a bridge institution or a third party,
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(a) a person is prohibited from terminating or amending the agreement, or claiming an accelerated payment or forfeiture of the term under the agreement, by reason only of (i) the insolvency or deteriorated financial condition of the federal member institution or any of its affiliates, providers of credit support or guarantors, (ii) the making of an order under subsection 39.13(1) or any change of control or ownership of the federal member institution or any of its affiliates that is related to the making of the order, (iii) a non-monetary default, before the order was
made, by the federal member institution or any of its affiliates in the performance of obligations under the agreement, (iv) a monetary default, before the order was made, under the agreement by the federal member institution or any of its affiliates that is remedied within 60 days after the day on which the agreement is assigned or assumed, (v) the assignment or assumption of the agreement
to or by a bridge institution or a third party, (vi) the transfer to a third party of all or part of the assets or liabilities of the federal member institution or any of its affiliates, (vii) a conversion under subsection 39.2(2.3) in respect of the federal member institution, or (viii) a conversion of any of the federal member institution’s shares or liabilities in accordance with the contractual terms of those shares or liabilities; and (b) any stipulation in the agreement that has the effect of providing for or permitting anything that, in substance, is contrary to any of subparagraphs (a)(i) to (viii) or provides, in substance, that the bridge institution or the third party does not have the rights to use or deal with assets that the bridge institution or the third party would otherwise have by reason of the occurrence of any circumstance described in those subparagraphs, is of no force or effect.
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Exception (2) Subparagraphs (1)(a)(iii) and (iv) do not apply to an
eligible financial contract, as defined in subsection 39.15(9). Membership in organization (3) If a bridge institution or a third party becomes a
member of an organization in place of a federal member institution, it is prohibited for the organization to terminate the membership of the bridge institution or of the third party by reason only of (a) the insolvency or deteriorated financial condition of the federal member institution or any of its affiliates, providers of credit support or guarantors; (b) the making of an order under subsection 39.13(1)
or any change of control or ownership of the federal member institution or any of its affiliates that is related to the making of the order; (c) a non-monetary default, before the order was
made, by the federal member institution or any of its affiliates in the performance of obligations under the rules of the organization; (d) a monetary default, before the order was made, under the rules of the organization by the federal member institution or any of its affiliates that is remedied within 60 days after the day on which the order is made; (e) the transfer of the federal member institution’s membership to a bridge institution or a third party; (f) the transfer to a third party of all or part of the assets or liabilities of the federal member institution or any of its affiliates; (g) a conversion under subsection 39.2(2.3) in respect of the federal member institution; or (h) a conversion of any of the federal member institution’s shares or liabilities in accordance with the contractual terms of those shares or liabilities.
1996, c. 6, s. 41; 2012, c. 31, s. 167
136 (1) Subsection 39.18(1) of the French version of the Act is replaced by the following:
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Durée d’application 39.18 (1) Les articles 39.14 et 39.15 cessent de s’appliquer à l’institution fédérale membre : a) soit à la date précisée à son égard dans l’avis prévu au paragraphe 39.2(3); b) soit à la date du prononcé à son égard d’une ordonnance de liquidation. 2012, c. 31, s. 167
(2) Subsection 39.18(2) of the Act is replaced by
the following: Exceptions (2) Despite paragraph (1)(a), (a) paragraph 39.15(1)(e) or (f) or subsection 39.15(2) or (2.1) continues to apply to the extent that it produced its effects by reason of (i) the insolvency or deteriorated financial condition of the federal member institution or any of its affiliates, providers of credit support or guarantors, (ii) the making of the order under subsection 39.13(1) or any change of control or ownership of the federal member institution or any of its affiliates that is related to the making of the order, (iii) a non-monetary default, before the order was
made, by the federal member institution or any of its affiliates in the performance of obligations under an agreement or the rules of an organization, (iv) a monetary default, before the order was made, under an agreement or the rules of an organization by the federal member institution or any of its affiliates that was remedied within 60 days after the day on which the order was made, (v) a conversion under subsection 39.2(2.3) in respect of the federal member institution, or (vi) a conversion of any of the federal member institution’s shares or liabilities in accordance with contractual terms of those shares or liabilities; and (b) subject to subsections 39.15(7.101) and (7.102),
subsections 39.15(7.01), (7.1) and (7.11) to (7.2) continue to apply and — only for the purpose of interpreting those subsections 39.15(7.01), (7.1) and (7.11) to (7.2) — subsections 39.15(7) and (9) continue to apply.
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Stay terminated by order (3) The Governor in Council may, by order, declare that
paragraph (2)(a) ceases to apply in respect of the federal member institution if the Governor in Council considers that all or substantially all of the institution’s assets have been transferred to a bridge institution or a third party. 137 The Act is amended by adding the following after section 39.18:
Non-application of Certain Legislative Provisions Not agent or Crown corporation 39.181 (1) A federal member institution that is a subsidiary of the Corporation as a result of an order made under paragraph 39.13(1)(a) or (b), a bridge institution or a subsidiary of either of those institutions is not an agent of the Corporation or Her Majesty in right of Canada and, despite Part X of the Financial Administration Act, is not a parent Crown corporation, or a wholly-owned subsidiary, within the meaning of section 83 of that Act. Their respective directors, officers and employees are not part of the federal public administration. Exception (2) Despite subsection (1), Division V of Part X of the Financial Administration Act and the regulations made under that Division apply to the federal member institution, the bridge institution or a subsidiary of either of those institutions as if it were a Crown corporation within the meaning of section 83 of that Act. 138 The Act is amended by adding the following after section 39.191:
Regulation to exempt or adapt 39.192 (1) The Governor in Council may, by regulation, (a) exempt federal member institutions in respect of
which an order is made under subsection 39.13(1), bridge institutions or affiliates of either of those institutions, or any class of those institutions or class of their affiliates, or any other person from the application of any provision of this Act or the regulations or of the following Acts or the regulations made under them:
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(i) the Bank Act, (ii) the Canadian Payments Act, (iii) the Cooperative Credit Associations Act, (iv) the Financial Consumer Agency of Canada
Act, (v) the Insurance Companies Act, (vi) the Office of the Superintendent of Financial
Institutions Act, (vii) the Trust and Loan Companies Act, and (viii) the Winding-up and Restructuring Act; or (b) provide that any provision of this Act or the regulations or of the Acts referred to in paragraph (a) or the regulations made under them applies to federal member institutions in respect of which an order is made under subsection 39.13(1), bridge institutions or affiliates of either of those institutions, or any class of those institutions or class of their affiliates, or any other person but only in the manner and to the extent provided for in the regulation made under this subsection, and adapt that provision for the purpose of that application. Order directed at a given federal member institution (2) The Governor in Council or the Minister may, by order, do anything that may be done by regulation under subsection (1) in respect of a federal member institution in respect of which an order is made under subsection 39.13(1), a bridge institution, an affiliate of either of those institutions or any other person. Scope or conditions (3) An exemption made under paragraph (1)(a) or subsection (2) may be limited in scope or duration or subject to conditions. Coming into force (4) An order made by the Minister does not take effect before the later of the date specified in a notice described in subsection 39.2(3) in respect of the federal member institution and the day on which an order made by the Governor in Council under subsection (2) expires.
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Expiry (5) An order made by the Minister expires one year after
the day on which the order comes into force or any shorter period specified in the order. Extension (6) The Minister may, by order, grant one or more extensions of the applicable period set out in subsection (5) — of up to one year each — but the last extension must expire not later than five years after the date specified in the notice described in subsection 39.2(3).
Statutory Instruments Act (7) The Statutory Instruments Act does not apply to an order made under subsection (2). Publication (8) The Minister shall cause an order made under subsection (2) to be published in the Canada Gazette as soon as he or she considers it appropriate to do so.
Office of Superintendent of Financial Institutions 39.193 (1) Despite subsection 4(2) of the Office of the Superintendent of Financial Institutions Act, if an order is made under subsection 39.13(1) in respect of a federal member institution, the objects of the Office of the Superintendent of Financial Institutions, in respect of the institution or, in the case of an order made under paragraph 39.13(1)(c), a bridge institution, are (a) to monitor the institution in order to assess its financial condition and determine whether it is complying with its governing statute law and supervisory requirements under that law; and (b) to report the Office’s findings to the Minister and
the Corporation. Application (2) Subsection (1) applies during the period that begins on the day on which the order is made and ends (a) on the date specified in a notice described in subsection 39.2(3) in respect of the federal member institution; or (b) on the day on which the bridge institution ceases
to be designated as such.
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1996, c. 6, s. 41
139 (1) The portion of subsection 39.2(1) of the
Act before paragraph (a) is replaced by the following: Restructuring transactions 39.2 (1) If
an order is made under paragraph 39.13(1)(a), the Corporation may, in addition to any other of its rights and powers, carry out, or cause the federal member institution to carry out,
1996, c. 6, s. 41
(2) Paragraphs 39.2(1)(c) and (d) of the Act are
replaced by the following: (c) a transaction or series of transactions that involves the sale or other disposition by the federal member institution of all or part of its assets or the assumption by another person of all or part of its liabilities, or both; and (d) any other transaction or series of transactions the purpose of which is to restructure the business of the federal member institution. 1996, c. 6, s. 41; 2009, c. 2, s. 247
(3) Subsections 39.2(2) to (5) of the Act are replaced by the following: Transactions for disposition of assets or restructuring (2) If an order is made under paragraph 39.13(1)(b), the
Corporation, as receiver, may, in addition to any other of its rights and powers, carry out (a) a transaction or series of transactions that involves the sale or other disposition of all or part of the assets of the federal member institution or the assumption by another person of all or part of its liabilities, or both; and (b) any other transaction or series of transactions the purpose of which is to restructure the business of the federal member institution.
No approval required — transaction with bridge institution (2.1) If a transaction referred to in subsection (1) or (2)
between the Corporation, as receiver for a federal member institution, and a bridge institution requires the approval of the Minister or the Superintendent under the Bank Act, the Cooperative Credit Associations Act, the Insurance Companies Act or the Trust and Loan Companies Act, that approval is not required despite those Acts.
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Approval by Minister (2.2) If a transaction referred to in subsection (1) or (2),
other than one described in subsection (2.1), requires the approval of the Superintendent under the Bank Act, the Cooperative Credit Associations Act, the Insurance Companies Act or the Trust and Loan Companies Act, that approval is not required despite those Acts but the transaction has no force or effect until the Minister approves it after consultation with the Superintendent. Conversion (2.3) An order made under paragraph 39.13(1)(d) gives
the Corporation the power to convert, or cause the federal member institution to convert, in whole or in part — by means of a transaction or series of transactions and in one or more steps — the institution’s shares and liabilities that are prescribed by the regulations made under subsection (10) into common shares of that institution or of any of its affiliates. Terms and conditions (2.4) Subject to any regulations made under subsection (10) and any by-laws made under subsection (12), the Corporation shall set the terms and conditions of the conversion, including its timing.
Publication (2.5) As soon as feasible after the conversion, the Corporation shall cause a notice of it to be published in the Canada Gazette and on the federal member institution’s website.
Completion of transaction (3) If the Corporation considers that a transaction or series of transactions referred to in this section has been substantially completed and that no other such transactions are expected in respect of the federal member institution, it shall cause a notice to that effect to be published in the Canada Gazetteand on the institution’s website. The notice must specify the date on which the notice is to take effect. Negative pledges inapplicable (4) No restriction on the rights of the federal member institution, including the right to amalgamate, to sell or otherwise dispose of any of its assets or to provide for the assumption of any of its liabilities, other than a restriction provided for in an Act of Parliament, applies so as to prevent the Corporation, the federal member institution or any other person from carrying out a transaction referred to in this section.
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(4) Section 39.2 of the Act is amended by adding
the following after subsection (8): Effects of conversion (9) The conversion of shares or liabilities under subsection (2.3) (a) subject to paragraph (b), extinguishes any claim, interest or right in respect of the shares or liabilities, or part of them, that were converted; and (b) does not extinguish any claim to the extent that
the claim is a personal claim against a person other than the Corporation, the federal member institution or a person claiming under the Corporation or the federal member institution. Regulations (10) The Governor in Council may make regulations respecting conversion for the purposes of this section. Regulations — application (11) Regulations made under subsection (10) may, if
they so provide, apply in respect of shares and liabilities (a) that were issued or that originated before the day on which the first regulation made under that subsection comes into force if, on or after that day, they are amended or, in the case of liabilities, their term is extended; or (b) that are issued or that originate on or after that
day. By-laws (12) The Corporation may make by-laws respecting conversion for the purposes of this section, including by-laws that prescribe, for the purposes of subsection (2.3), the interim instruments into which shares and liabilities may be converted before they are converted into common shares.
Inconsistency (13) In the event of any inconsistency between the regulations made under subsection (10) and the by-laws made under subsection (12), the regulations prevail to the extent of the inconsistency.
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(5) Paragraph 39.2(9)(a) of the Act is replaced by
the following: (a) subject to paragraphs (b) and (c), extinguishes any claim, interest or right in respect of the shares or liabilities, or part of them, that were converted; (6) Subsection 39.2(9) of the Act is amended by adding “and” at the end of paragraph (b) and by adding the following after that paragraph: (c) does not prevent a secured creditor or an assignee or successor in interest of the person who was the holder of the shares or liabilities immediately before the conversion from being entitled to receive compensation under section 39.23. 2009, c. 2, s. 248
140 Subsection 39.201(3) of the Act is repealed.
1996, c. 6, s. 41
141 (1) The portion of subsection 39.22(1) of the
Act before paragraph (b) is replaced by the following: Winding-up 39.22 (1) The Corporation shall apply for a winding-up order in respect of a federal member institution under the Winding-up and Restructuring Act if a notice has not been published under subsection 39.2(3) in respect of the institution on or before (a) the 60th day after the day on which the order is made under subsection 39.13(1); or 1996, c. 6, s. 41
(2) Paragraph 39.22(1)(b) of the English version of the Act is replaced by the following: (b) the day on which any extension of that period ends. (3) Section 39.22 of the Act is amended by adding
the following after subsection (1): Winding-up — certain cases (1.1) Despite subsection (1), if an order is made under
paragraph 39.13(1)(d) or subsection 39.13(1.3) in respect of the institution, the Corporation shall apply for a winding-up order in respect of the institution under the Winding-up and Restructuring Act if a notice has not been
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published under subsection 39.2(3) in respect of the institution on or before (a) the day that is one year after the day on which the
order is made under subsection 39.13(1) or any shorter period specified in the order made under paragraph 39.13(1)(d) or subsection 39.13(1.3), as the case may be; or (b) the day on which any extension of the applicable
period ends. 1996, c. 6, s. 41
(4) Subsection 39.22(3) of the Act is replaced by
the following: Extension (3) The Governor in Council may, by order made on the recommendation of the Minister, grant one or more extensions of the period set out in subsection (1) — of up to 30 days each — but the last extension must expire not later than 180 days after the day on which the order is made under subsection 39.13(1).
Extension — certain cases (4) The Governor in Council may, by order made on the recommendation of the Minister, grant one or more extensions of the applicable period set out in subsection (1.1) — of up to one year each — but the last extension must expire not later than five years after the day on which the order is made under subsection 39.13(1). 1996, c. 6, s. 41; 2002, c. 8, par. 182(1)(d); 2009, c. 2, s. 250
142 Sections 39.23 to 39.37 of the Act are replaced
by the following: Amount of compensation 39.23 (1) If an order is made under subsection 39.13(1), the Corporation shall, in accordance with the regulations and the by-laws, determine the amount of compensation, if any, to be paid to a prescribed person.
Persons entitled to compensation (2) Only a prescribed person who is in a worse financial position than they would have been had the federal member institution been liquidated under the Winding-up and Restructuring Act is entitled to be paid compensation.
Duty to pay compensation (3) The Corporation shall pay the compensation and shall decide whether to pay it wholly or partly in cash or
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wholly or partly in any other form, including shares, that the Corporation considers appropriate. Determining amount — no comparison with others (4) In determining the amount of compensation to which
a person is entitled, the following shall not be taken into account: (a) any shares or other interest or right received by
another person as a result of an order made under subsection 39.13(1) or retained by another person; and (b) any common shares received by another person as a result of a conversion of shares or liabilities in accordance with the contractual terms of those shares or liabilities.
Decision conclusive 39.24 Except as otherwise provided in this Act, a decision made by the Corporation under section 39.23 or by an assessor appointed under section 39.26 is for all purposes final and conclusive and shall not be questioned or reviewed in any court.
Discharge of liability 39.25 Payment of the compensation by the Corporation
under section 39.23 discharges the Corporation from its obligations under that section and in no case is the Corporation under any obligation to see to the proper application in any way of any such payment. Appointment of assessor 39.26 In the circumstances prescribed by the regulations, the Governor in Council shall, by order, appoint as assessor a judge who is in receipt of a salary under the Judges Act to review a decision made by the Corporation under subsection 39.23(1) and determine the amount of compensation, if any, to be paid to a prescribed person.
Sittings and hearings 39.27 (1) An assessor may sit at any place and shall arrange for the sittings and hearings that may be required.
Powers of assessor (2) The assessor has all the powers conferred on a commissioner appointed under Part II of the Inquiries Act for the purpose of obtaining evidence under oath. Persons to assist (3) An assessor may appoint a person to assist him or her in performing his or her functions.
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Payment (4) Fees and disbursements payable to the person may
be included by the assessor in an amount awarded in respect of costs under subsection (5) or (6). Costs of prescribed person (5) If the assessor determines that it is just and reasonable that costs in the proceeding before the assessor be awarded to a prescribed person and against the Corporation, the amount that the assessor determines to be just and reasonable to award in respect of those costs is payable by the Corporation to the prescribed person.
Costs of Corporation (6) If the assessor determines that it is just and reasonable that costs in the proceeding before the assessor be awarded to the Corporation and against a prescribed person, the amount that the assessor determines to be just and reasonable to award in respect of those costs constitutes a debt payable by the prescribed person to the Corporation and may be recovered as such in any court of competent jurisdiction.
Regulations 39.28 (1) The Governor in Council may make regulations respecting compensation for the purposes of sections 39.23 to 39.27, including regulations (a) prescribing persons referred to in subsection
39.23(1); (b) respecting the factors that the Corporation shall or
shall not consider in making a decision under subsection 39.23(1); (c) respecting the circumstances in which an assessor
must be appointed under section 39.26; (d) respecting the factors that an assessor shall or shall not consider in making a decision; and (e) respecting procedural requirements.
By-laws (2) The Corporation may make by-laws respecting compensation for the purposes of section 39.23.
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Inconsistency (3) In the event of any inconsistency between the regulations made under subsection (1) and the by-laws made under subsection (2), the regulations prevail to the extent of the inconsistency. 2009, c. 2, s. 251
143 Section 39.3712 of the Act is repealed. 2009, c. 2, s. 251
144 Subsection 39.3721(2) of the Act is replaced by the following:
Implementation (2) The board of directors of the bridge institution shall
ensure that the directions are implemented in a prompt and efficient manner and shall, after implementing a direction, notify the Corporation without delay that it has been implemented. 2009, c. 2, s. 251
145 Subsection 39.3722(2) of the Act is replaced by the following:
By-laws — board of directors (2) The board of directors of a bridge institution may, with the prior approval of the Corporation, make, amend or repeal any by-law. 2009, c. 2, s. 251; 2012, c. 5, s. 202
146 Section 39.3723 of the Act is repealed. 1996, c. 6, s. 41
147 (1) Subsection 39.38(1) of the Act is replaced by the following:
Federal-provincial agreements 39.38 (1) The Minister may, with the approval of the Governor in Council, enter into an agreement with an appropriate provincial minister providing for the application of any of sections 39.1 to 39.28 to provincial member institutions incorporated under the laws of that province.
1996, c. 6, s. 41
(2) Subsection 39.38(2) of the English version of
the Act is replaced by the following: Orders (2) If an agreement has been entered into with an appropriate provincial minister, the Governor in Council may make orders, which are to be consistent with the agreement, providing for the application of any of sections 39.1 to 39.28 to provincial member institutions incorporated
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under the laws of that province and adapting any of the provisions of those sections in their application to those provincial member institutions. R.S., c. 18 (3rd Supp.), s. 68
148 (1) Subsection 45.1(1) of the Act is replaced by the following:
No liability for acts in good faith 45.1 (1) Her Majesty in right of Canada, any servant or
agent of Her Majesty, the Corporation, its directors, officers and employees and any person acting on behalf of the Corporation are not liable to any member institution, depositor with, or creditor or shareholder of, any member institution, or to any other person, for any damages, payment, compensation, contribution or indemnity that any such member institution, depositor, creditor, shareholder or other person may suffer or claim by reason of anything done or omitted to be done, in good faith, in the exercise, execution or performance — or the purported exercise, execution or performance — of any powers, duties and functions under this Act. R.S., c. 18 (3rd Supp.), s. 68
(2) Subsection 45.1(2) of the Act is replaced by the
following: Obligation remains (2) Nothing in subsection (1) shall be construed to relieve the Corporation from the obligation to make payment in respect of a deposit insured under this Act or to pay compensation under section 39.23. 2009, c. 2, s. 252
149 Section 45.11 of the Act is replaced by the following: Directors and officers of institutions 45.11 (1) Directors and officers of a federal member institution in respect of which an order is made under paragraph 39.13(1)(a) or (b) or of a bridge institution are not liable for any damages, payment, compensation, contribution or indemnity that any person may suffer or claim by reason of anything done or omitted to be done during the period set out in subsection (3), in good faith, in the exercise, execution or performance of any powers, duties and functions as directors or officers of the institution. Indemnification (2) Section 119 of the Financial Administration Act and
the regulations made under that section apply to the directors and officers referred to in subsection (1) in respect of anything done or omitted to be done in the
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exercise, execution or performance of their powers, duties and functions during the period set out in subsection (3), as if the federal member institution or the bridge institution were a Crown corporation within the meaning of section 83 of that Act. Time period (3) The period referred to in subsections (1) and (2) begins on the day on which the order is made under subsection 39.13(1) and ends (a) on the date specified in a notice described in subsection 39.2(3) in respect of the federal member institution; (b) on the day on which the bridge institution ceases
to be designated as such; or (c) on the day on which a winding-up order is made in
respect of the federal member institution or the bridge institution. Foreign relief — no recognition or enforcement 45.12 (1) Except with the consent of the Attorney General of Canada, no judgment, order or other relief given in a proceeding outside Canada in respect of an order made under subsection 39.13(1) shall be recognized or enforceable in any manner in Canada.
No proceedings (2) Except with the consent of the Attorney General of
Canada, no proceedings shall be commenced in any court in Canada in respect of the judgment, order or other relief given outside Canada.
2009, c. 2, s. 253
150 (1) Subsections 45.3(1) and (2) of the Act are
replaced by the following: Disclosures prohibited 45.3 (1) Subject to subsection 12(1) of the Privacy Act,
any information with respect to the affairs of a federal member institution in respect of which an order is made under paragraph 39.13(1)(a) or (b), a bridge institution, a subsidiary of either of those institutions or any person dealing with such an institution or subsidiary is confidential, shall be treated accordingly and shall not be disclosed.
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Duration of prohibition (2) The prohibition applies only during the period set out in subsection 45.11(3). 2009, c. 2, s. 253
(2) Paragraph 45.3(3)(d) of the Act is replaced by the following: (d) to the Corporation for the purposes of fulfilling its
functions under this Act or as a shareholder of the federal member institution or the bridge institution;
2009, c. 2, s. 253
(3) Paragraphs 45.3(4)(a) and (b) of the Act are replaced by the following: (a) in the normal conduct of the business of the federal member institution, the bridge institution or a subsidiary of either of those institutions; (b) for the purposes of selling the shares or assets of
the federal member institution, the bridge institution or a subsidiary of either of those institutions; 2009, c. 2, s. 253
(4) Paragraph 45.3(4)(f) of the Act is replaced by the following: (f) in any other circumstance that the board of directors of the federal member institution, the bridge institution or a subsidiary of either of those institutions considers necessary. 2001, c. 9, s. 215
151 The portion of section 47 of the Act before
paragraph (a) is replaced by the following: False statements 47 A person is guilty of an offence if the person prepares, signs, approves or concurs in any account, statement, return, report or other document required to be submitted to the Corporation under the provisions of this Act, the regulations or the by-laws or under an application to become a member institution or a policy of deposit insurance that
1996, c. 6, s. 45
152 (1) The portion of section 49 of the English version of the Act before paragraph (a) is replaced by the following:
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Failure to provide information, etc. 49 A member institution is guilty of an offence if it fails
or neglects 1996, c. 6, s. 45
(2) Paragraphs 49(a) and (b) of the Act are replaced by the following: (a) within the time limited for so doing, to provide the Corporation with any account, statement, return, report or other document respecting the affairs of the member institution that is required to be submitted to the Corporation under the provisions of this Act, the regulations or the by-laws or under the policy of deposit insurance of the member institution; or (b) to respond, within a reasonable time, to a request
for information or explanations respecting the member institution made by or on behalf of the Corporation under the provisions of this Act, the regulations or the by-laws or under the policy of deposit insurance of the member institution. 1996, c. 6, s. 45
(3) The portion of section 49 of the English version of the Act after paragraph (b) is repealed.
1996, c. 6, s. 45
153 Section 50 of the Act is replaced by the following: General offence 50 A member institution or other person is guilty of an offence if they, without reasonable cause, contravene a provision of this Act, other than section 47, 48 or 49, or a provision of the regulations or the by-laws.
1996, c. 6, s. 45
154 Section 51 of the Act is replaced by the following: Court may order compliance 51 If a member institution or other person has been convicted of an offence under this Act, the court may, in addition to any fine or term of imprisonment that may be imposed, order the member institution or person to rectify the contravention of a provision of this Act, the regulations or the by-laws or the policy of deposit insurance in respect of which the member institution or person was convicted.
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1996, c. 6, s. 45
155 (1) Subsection 52(1) of the French version of
the Act is replaced by the following: Sanction pécuniaire additionnelle 52 (1) Le tribunal peut également, s’il est convaincu que
l’institution membre ou la personne condamnée pour l’infraction a tiré des avantages financiers de l’infraction, lui ordonner de payer, malgré toute disposition de la présente loi établissant un plafond à cet égard, une amende supplémentaire jusqu’à concurrence de ces avantages. 1996, c. 6, s. 45
(2) Subsection 52(2) of the Act is replaced by the
following: Restraining or compliance order (2) If a member institution or other person does not
comply with any provision of this Act, the regulations or the by-laws or the policy of deposit insurance that applies in respect of the member institution or person, the Corporation may apply to a superior court for an order directing the member institution or person to comply with or restraining the member institution or person from acting in breach of the provision or the policy and, on the application, the court may so order and make any further order that it thinks fit. 1991, c. 46
Bank Act 156 Section 2 of the Bank Act is amended by
adding the following in alphabetical order: domestic systemically important bank means a bank that is designated as a domestic systemically important bank under section 484.1; (banque d’importance systémique nationale) 2014, c. 20, s. 210
157 (1) Subsection 415.2(1) of the Act is replaced by the following:
Derivatives and eligible financial contracts — regulations 415.2 (1) The Governor in Council may make regulations respecting a bank’s activities in relation to derivatives and eligible financial contracts. (2) Section 415.2 of the Act is amended by adding
the following after subsection (2):
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Definition of eligible financial contract (3) In this section, eligible financial contract has the
same meaning as in subsection 39.15(9) of the Canada Deposit Insurance Corporation Act. 158 The heading of Part X of the Act is replaced
by the following:
Capital, Liquidity and Capacity to Absorb Losses 159 The Act is amended by adding the following before section 485:
Domestic systemically important bank 484.1 (1) The Superintendent may, by order, designate a bank as a domestic systemically important bank unless the Minister advises the Superintendent that the Minister is of the opinion that it is not in the public interest to do so.
Revocation (2) The Superintendent may, by order, revoke the designation unless the Minister advises the Superintendent that the Minister is of the opinion that it is not in the public interest to do so. Factors (3) In making the designation or revoking it, the Superintendent shall take into account all factors that he or she considers relevant, including whether the distress or failure of the bank could have a significant adverse impact on the financial system in Canada.
Notice and publication (4) If a designation is made or revoked, the Superintendent shall, as soon as feasible, cause a notice of the designation or revocation, as the case may be, to be published in the Canada Gazette and on the website of the Office of the Superintendent of Financial Institutions. 1996, c. 6, s. 7
160 (1) Subsection 485(2) of the Act is replaced by the following:
Domestic systemically important banks (1.1) If the bank is a domestic systemically important
bank, it shall also maintain the minimum capacity to absorb losses that is provided for under subsection (1.2) and shall comply with any regulations in relation to that requirement.
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Superintendent’s order (1.2) For each domestic systemically important bank,
the Superintendent shall, by order made after consulting with the other members of the committee established under subsection 18(1) of the Office of the Superintendent of Financial Institutions Act, provide for the amount — consisting of capital and prescribed shares and liabilities — that constitutes the bank’s minimum capacity to absorb losses. Public interest (1.3) Despite subsection (1.2), if, before the order is made, the Minister advises the Superintendent that the Minister is of the opinion that the amount provided for by the Superintendent is not in the public interest, the Superintendent shall provide for another amount in accordance with that subsection.
Notice and publication (1.4) If an order is made under subsection (1.2), the Superintendent shall, in writing and without delay, inform the bank that is subject to the order and shall, as soon as feasible, cause the order to be published in the Canada Gazette and on the website of the Office of the Superintendent of Financial Institutions.
Regulations and guidelines (2) The Governor in Council may make regulations and
the Superintendent may make guidelines respecting the maintenance by banks of adequate capital and adequate and appropriate forms of liquidity and the maintenance by domestic systemically important banks of the minimum capacity to absorb losses. (2) Subsection 485(4) of the Act is replaced by the following:
Orders to limit or prohibit (3.1) If the Superintendent becomes aware that a domestic systemically important bank is not maintaining its minimum capacity to absorb losses, the Superintendent shall notify the other members of the committee established under subsection 18(1) of the Office of the Superintendent of Financial Institutions Act and may, by order, take any measures that he or she considers appropriate, including (a) limiting the growth of the bank’s total assets; (b) limiting or prohibiting acquisitions of assets by the bank;
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(c) limiting or prohibiting discretionary payments in
respect of the bank’s shares or subordinated indebtedness; (d) limiting or prohibiting purchases by the bank, or redemptions, of the bank’s shares, subordinated indebtedness or prescribed liabilities; (e) limiting or prohibiting reductions of the bank’s
stated capital; and (f) limiting or prohibiting the opening of new branches by the bank.
Consultation (3.2) Before making an order under subsection (3.1) or
varying or revoking such an order, the Superintendent shall consult with the other members of the committee established under subsection 18(1) of the Office of the Superintendent of Financial Institutions Act. Compliance (4) A bank shall comply with an order made under subsection (3) or (3.1) within the time that is specified in the order. 161 The Act is amended by adding the following after section 485:
Prescribed conditions 485.01 The Governor in Council may make regulations
respecting the conditions that domestic systemically important banks must meet in issuing, originating or amending prescribed shares or liabilities. 162 The Act is amended by adding the following after section 485.01:
Regulations and guidelines — disclosure of information 485.02 The Governor in Council may make regulations
and the Superintendent may make guidelines respecting the disclosure by domestic systemically important banks of information in relation to their capacity to absorb losses.
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Consequential Amendments R.S., c. F-11
Financial Administration Act 1992, c. 26, s. 18; 2009, c. 2, s. 257(2)
163 Subsections 85(3) and (4) of the Financial
Administration Act are repealed. R.S., c. W-11; 1996, c. 6, s. 134
Winding-up and Restructuring Act 2007, c. 6, s. 444; 2010, c. 12, s. 2127
164 (1) The portion of paragraph 3(i) of the
Winding-up and Restructuring Act before subparagraph (ii) is replaced by the following: (i) if, in the case of a company that is a federal member institution, as defined in section 2 of the Canada Deposit Insurance Corporation Act, in respect of which an order has been made under paragraph 39.13(1)(a) of that Act but in respect of which no order has been made under subsection 39.13(1.3) of that Act, a notice has not been published under subsection 39.2(3) of that Act in respect of the institution on or before (i) the 60th day after the day on which the order
was made under paragraph 39.13(1)(a) of that Act, or 2007, c. 6, s. 444
(2) Subparagraph 3(i)(ii) of the English version
of the Act is replaced by the following: (ii) the day on which any extension of that period ends; 2007, c. 6, s. 444
(3) The portion of paragraph 3(j) of the Act before subparagraph (ii) is replaced by the following: (j) if, in the case of a company that is a federal member institution, as defined in section 2 of the Canada Deposit Insurance Corporation Act, in respect of which an order has been made under paragraph 39.13(1)(b) of that Act but in respect of which no order has been made under subsection 39.13(1.3) of that Act, a notice has not been published under subsection 39.2(3) of that Act in respect of the institution on or before
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(i) the 60th day after the day on which the order was made under paragraph 39.13(1)(b) of that Act, or 2007, c. 6, s. 444
(4) Subparagraph 3(j)(ii) of the English version of the Act is replaced by the following: (ii) the day on which any extension of that period ends; (5) Section 3 of the Act is amended by adding the following after paragraph (j): (j.1) if, in the case of a company that is a federal
member institution, as defined in section 2 of the Canada Deposit Insurance Corporation Act, in respect of which an order has been made under paragraph 39.13(1)(d) or subsection 39.13(1.3) of that Act, a notice has not been published under subsection 39.2(3) of that Act in respect of the institution on or before (i) the day that is one year after the day on which
the order is made under subsection 39.13(1) of that Act or any shorter period that is specified in the order made under paragraph 39.13(1)(d) or subsection 39.13(1.3) of that Act, as the case may be, or (ii) the day on which any extension of the applicable period ends; or 1996, c. 6, sch.
Payment Clearing and Settlement Act 2012, c. 31, s. 169(2)
165 Subsection 8(3.1) of the Payment Clearing and Settlement Act is replaced by the following:
Sections 39.15 and 39.152 of Canada Deposit
Insurance Corporation Act (3.1) Despite subsections (1) to (3) and the settlement
rules, (a) no action may be taken in respect of an eligible financial contract, as defined in subsection 39.15(9) of the Canada Deposit Insurance Corporation Act, if it is prevented by subsection 39.15(7.01), (7.1), (7.11), (7.12) or (7.2) or section 39.152 of that Act; and (b) a clearing house, as defined in subsection
39.15(9) of the Canada Deposit Insurance Corporation Act, shall comply with subsection 39.15(3.3) of that Act, shall take any action required by subsection
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39.15(7.12) of that Act and shall not take any action prevented by that subsection 39.15(7.12). 2012, c. 31, s. 170(3)
166 Subsection 13(1.2) of the Act is replaced by
the following: Sections 39.15 and 39.152 of Canada Deposit Insurance Corporation Act (1.2) Despite subsections (1) and (1.1), no action may be taken in respect of an eligible financial contract, as defined in subsection 39.15(9) of the Canada Deposit Insurance Corporation Act, if it is prevented by subsection 39.15(7.01), (7.1), (7.11), (7.12) or (7.2) or section 39.152 of that Act.
2012, c. 31, s. 171(2)
167 Subsection 13.1(1.1) of the Act is replaced by
the following: Sections 39.15 and 39.152 of Canada Deposit
Insurance Corporation Act (1.1) Despite subsection (1), no action may be taken in
respect of an eligible financial contract, as defined in subsection 39.15(9) of the Canada Deposit Insurance Corporation Act, if it is prevented by subsection 39.15(7.01), (7.1), (7.11), (7.12) or (7.2) or section 39.152 of that Act.
Coming into Force Order in council 168 (1) Sections 128, 158, 160 and 162 come into
force on a day to be fixed by order of the Governor in Council. Order in council (2) Subsections 131(6), 133(3) and 139(5) and (6),
sections 140, 142 and 147 and subsection 148(2) come into force on a day to be fixed by order of the Governor in Council.
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DIVISION 6
Chief Executive Officer of the Canada Deposit Insurance Corporation R.S., c. 18 (3rd Supp.), Part I
Office of the Superintendent of Financial Institutions Act 1996, c. 6, s. 108 (E)
169 Paragraph 18(1)(c) of the Office of the Superintendent of Financial Institutions Act is replaced by the following: (c) the Chief Executive Officer of the Canada Deposit
Insurance Corporation; and R.S., c. C-21; 2001, c. 9, s. 218
Canadian Payments Act 2001, c. 9, s. 244
170 Paragraph 43(2)(c) of the Canadian Payments Act is replaced by the following: (c) the Chief Executive Officer of the Canada Deposit
Insurance Corporation or any other officer of that Corporation authorized in writing by the Chief Executive Officer, R.S., c. N-11
National Housing Act 2012, c. 19, s. 351
171 The definition Chairperson of the Canada Deposit Insurance Corporation in section 7 of the National Housing Act is repealed. 2011, c. 15, s. 24; 2012, c. 19, s. 358
172 Subsection 21.1(3) of the Act is replaced by
the following: Power to disclose (3) The Minister of Finance may disclose to the Superintendent, the Governor of the Bank of Canada, the Chief Executive Officer of the Canada Deposit Insurance Corporation and the Commissioner of the Financial Consumer Agency of Canada any information or copies of any books or records received under subsection (2).
2011, c. 15, s. 24; 2012, c. 19, s. 358
173 Paragraph 21.2(7)(c) of the Act is replaced by the following:
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(c) the Chief Executive Officer of the Canada Deposit
Insurance Corporation; and 1991, c. 45
Trust and Loan Companies Act 2009, c. 2, s. 292
174 Paragraph 527.9(2)(b) of the Trust and Loan Companies Act is replaced by the following: (b) is of the opinion — after considering measures other than an order under that subsection and after consulting with the Superintendent, the Governor of the Bank of Canada and the Chief Executive Officer of the Canada Deposit Insurance Corporation — that the order will promote the stability of the financial system in Canada. 1991, c. 46
Bank Act 2009, c. 2, s. 275
175 Paragraph 973.2(2)(b) of the Bank Act is replaced by the following: (b) is of the opinion — after considering measures other than an order under that subsection and after consulting with the Superintendent, the Governor of the Bank of Canada and the Chief Executive Officer of the Canada Deposit Insurance Corporation — that the order will promote the stability of the financial system in Canada. 1991, c. 47
Insurance Companies Act 2009, c. 2, s. 287
176 Paragraph
1016.7(2)(b) of the Insurance Companies Act is replaced by the following: (b) is of the opinion — after considering measures other than an order under that subsection and after consulting with the Superintendent, the Governor of the Bank of Canada and the Chief Executive Officer of the Canada Deposit Insurance Corporation — that the order will promote the stability of the financial system in Canada.
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1991, c. 48
Cooperative Credit Associations Act 2009, c. 2, s. 279
177 Paragraph 459.9(2)(b) of the Cooperative Credit Associations Act is replaced by the following: (b) is of the opinion — after considering measures other than an order under that subsection and after consulting with the Superintendent, the Governor of the Bank of Canada and the Chief Executive Officer of the Canada Deposit Insurance Corporation — that the order will promote the stability of the financial system in Canada. 1996, c. 6, sch.
Payment Clearing and Settlement Act 2014, c. 39, s. 372(2)
178 Paragraph 18(2)(b) of the Payment Clearing
and Settlement Act is replaced by the following: (b) to the Deputy Minister of Finance or any officer of
the Department of Finance authorized in writing by the Deputy Minister of Finance or to the Chief Executive Officer of the Canada Deposit Insurance Corporation or any other officer of that Corporation authorized in writing by the Chief Executive Officer. 2011, c. 15, s. 20
Protection of Residential Mortgage or Hypothecary Insurance Act 179 Subsection 15(3) of the Protection of Residential Mortgage or Hypothecary Insurance Act is replaced by the following: Disclosure of information (3) The Minister and the Superintendent may disclose to
each other any information or copies of any books or records received under subsection (2) and may also disclose them to the Governor of the Bank of Canada, the Chief Executive Officer of the Canada Deposit Insurance Corporation and the Commissioner of the Financial Consumer Agency of Canada.
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Chapter 7: Budget Implementation Act, 2016, No. 1 PART 4 Various Measures DIVISION 7 Federal-Provincial Fiscal Arrangements Act Sections 180-181
DIVISION 7 R.S., c. F-8
Federal-Provincial Fiscal Arrangements Act 2013, c. 33, s. 122(5)
180 (1) Paragraph (a) of the definition gross expenditure base in subsection 4(1) of the FederalProvincial Fiscal Arrangements Act is replaced by the following: (a) for the fiscal year beginning on April 1, 2015, an amount equal to (i) $1,065,524,388 in respect of Yukon, (ii) $1,551,787,629 in respect of the Northwest Territories, and (iii) $1,579,969,113 in respect of Nunavut; and 2007, c. 29, s. 62
(2) Subsection 4(2) of the Act is replaced by the
following: Redetermination — gross expenditure base for 2016-2017 (2) For the purposes of the definition gross expenditure base in subsection (1), the Minister may, at any time during the fiscal year beginning on April 1, 2016, recalculate the amount determined to be the gross expenditure base in respect of a territory for that fiscal year using the following population adjusted gross expenditure escalator: (a) 1.02497 in respect of Yukon; (b) 1.01377 in respect of the Northwest Territories;
and (c) 1.02833 in respect of Nunavut. 181 The Act is amended by adding the following after section 4.1:
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Additional payment for 2016-2017 4.11 An amount may be paid to a territory equal to the difference between the amount determined by the Minister under paragraph (a) and the amount set out under paragraph (b) for that territory: (a) the amount of the territorial formula financing
payment that would have been paid to a territory for the fiscal year beginning on April 1, 2016, if that amount had been determined using the amount determined to be the gross expenditure base under subsection 4(2); and (b) as the case may be, (i) $878,040,329 in respect of Yukon, (ii) $1,195,799,238 in respect of the Northwest Territories, and (iii) $1,462,488,258 in respect of Nunavut.
DIVISION 8 R.S., c. F-11
Financial Administration Act Amendments to the Act 2007, c. 29, s. 85
182 Section 43.1 of the Financial Administration
Act is repealed. 183 The Act is amended by adding the following after section 46:
Authority to borrow money 46.1 In any fiscal year, the Governor in Council may by
order authorize the Minister to borrow money for (a) the payment of any amount that is required to be paid in that fiscal year in respect of any money borrowed under the authority of this Act or any other Act of Parliament; (b) the extinguishment or reduction of any liability of
Canada, if the Minister is of the opinion that the liability should be extinguished or reduced; or (c) the payment, by Her Majesty, of any amount in extraordinary circumstances, including in the event of a natural disaster or to promote the stability or maintain the efficiency of the financial system in Canada, if
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the Minister is of the opinion that the borrowing of money is necessary in those circumstances.
2007, c. 29, s. 87
184 (1) The portion of subsection 49(1) of the
French version of the Act before paragraph (a) is replaced by the following: Rapport : gestion de la dette publique 49 (1) Après le dépôt des Comptes publics devant la
Chambre des communes, le ministre fait déposer devant chaque chambre du Parlement, dans les trente premiers jours de séance de celle-ci qui suivent ce dépôt, un rapport faisant état : 2007, c. 29, s. 87
(2) Paragraph 49(1)(a) of the Act is replaced by
the following: (a) the money borrowed in the fiscal year to which the
Public Accounts relate; (a.1) the money that is borrowed under an order
made under paragraph 46.1(c) and that is due; and 2007, c. 29, s. 87
(3) Paragraph 49(1)(b) of the French version of
the Act is replaced by the following: b) des mesures qu’il a prises pendant l’exercice en
cause à l’égard de la gestion de la dette publique. 2007, c. 29, s. 87
(4) Paragraph 49(2)(a) of the Act is replaced by
the following: (a) the money to be borrowed in the next fiscal year
and the purposes for which the moneys will be borrowed; and 185 The Act is amended by adding the following after section 49:
Report — borrowings in respect of extraordinary circumstances 49.1 The Minister shall cause to be tabled in each House of Parliament a report on the money borrowed or to be borrowed under an order made under paragraph 46.1(c) within the first 30 days on which that House is sitting after the day on which the Governor in Council’s authorization is given under that paragraph.
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186 The Act is amended by adding the following after section 101:
Minister’s responsibility 101.1 In the exercise of the Minister’s powers and duties under subsections 127(2) and (3) in respect of an agent corporation, the Minister shall ensure that the total of the amounts borrowed by it, other than from the Crown, is not in excess of any limit established by any other Act of Parliament.
Coming into Force Order in council 187 The provisions of this Division come into
force on a day or days to be fixed by order of the Governor in Council.
DIVISION 9 R.S., c. O-9
Old Age Security Act Amendments to the Act 2012, c. 19, s. 447
188 Section 2.2 of the Old Age Security Act is repealed. 189 (1) Section 12.1 of the Act is amended by
adding the following after subsection (2): Increase on July 1, 2016 (2.1) For any month in the payment quarter beginning
on July 1, 2016, (a) the amount determined for A in subsection (1) is the amount that would otherwise have been determined for A in that subsection for any month in that payment quarter plus $78.92; and (b) the amount determined for A in subsection (2) in the case set out in paragraph (a) of A in that subsection is the amount that would otherwise have been determined in that case for A in that subsection for any month in that payment quarter plus $78.92. 2011, c. 15, s. 13
(2) The portion of subsection 12.1(3) of the Act before paragraph (a) is replaced by the following:
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Indexation (3) Subject to subsection (2.1), for the purpose of calculating the amount payable under subsection (1) or (2) for any month in a payment quarter beginning after September 30, 2011, the amount to be determined for A in that subsection is the amount obtained by multiplying 190 (1) Section 22.1 of the Act is amended by
adding the following after subsection (3): Increase on July 1, 2016 (3.1) The amount determined for A in subsection (3) for
any month in the payment quarter beginning on July 1, 2016 is the amount that would otherwise have been determined for A in that subsection for any month in that payment quarter plus $78.92. 2011, c. 15, s. 14
(2) The portion of subsection 22.1(4) of the Act before paragraph (a) is replaced by the following:
Indexation (4) Subject to subsection (3.1), for the purpose of calculating the amount payable under any of subsections (1) to (3) for any month in a payment quarter beginning after September 30, 2011, the amount to be determined for A in that subsection is the amount obtained by multiplying
Coming into Force July 1, 2016 191 Sections 189 and 190 come into force, or are
deemed to have come into force, on July 1, 2016.
DIVISION 10 R.S., c. S-15
Special Import Measures Act 1994, c. 47, s. 144(3)
192 The definition negligible in subsection 2(1) of
the Special Import Measures Act is replaced by the following: negligible means, in respect of the volume of goods of a country, less than 3% of the total volume of goods that
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are released into Canada from all countries and that are of the same description as the goods. However, if the total volume of goods of three or more countries — each of whose exports of goods into Canada is less than 3% of the total volume of goods that are released into Canada from all countries and that are of the same description — is more than 7% of the total volume of goods that are released into Canada from all countries and that are of the same description, the volume of goods of any of those countries is not negligible; (négligeable) 193 The Act is amended by adding the following after section 7.1:
Return of duty 7.2 If the Tribunal makes an order under paragraph 76.03(12)(a), the amount that was paid as anti-dumping or countervailing duties by or on an importer’s behalf shall be returned to the importer, in respect of goods that were released, five years after (a) the day on which the original order or finding was made under subsection 43(1), if no order continuing the order or finding that applies to those goods has been made under paragraph 76.03(12)(b); or (b) the day on which the last order was made, if one or more orders continuing the order or finding have been made under paragraph 76.03(12)(b).
1994, c. 47, s. 149(1); 2005, c. 38, par. 134(h)
194 (1) The portion of subsection 8(1) of the Act
before paragraph (a) is replaced by the following: Imposition of provisional duty 8 (1) Subject to subsection (1.3), if the President makes a preliminary determination of dumping or subsidizing in an investigation under this Act and considers that the imposition of provisional duty is necessary to prevent injury, retardation or threat of injury, the importer in Canada of dumped or subsidized goods that are of the same description as any goods to which the preliminary determination applies and that are released during the period beginning on the day on which the preliminary determination is made and ending on the earlier of
2001, c. 25, s. 92(2)
(2) The portion of subsection 8(1.1) of the Act before paragraph (a) is replaced by the following:
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Imposition of provisional duties on referral back to Tribunal (1.1) Subject to subsection (1.3), if an order or finding of
the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal under subsection 77.015(3) or (4) or 77.019(5), or under subsection 77.15(3) or (4) or 77.19(4), the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer, 2001, c. 25, s. 92(2)
(3) The portion of subsection 8(1.2) of the Act before paragraph (a) is replaced by the following: Imposition of provisional duties on referral back from Federal Court of Appeal (1.2) Subject to subsection (1.3), if an order or finding of
the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal by the Federal Court of Appeal, the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer, (4) Section 8 of the Act is amended by adding the following after subsection (1.2):
Insignificant margin or amount (1.3) Subsections (1), (1.1) and (1.2) do not apply in respect of (a) goods of the same description as the goods specified in a preliminary determination in which the President determines that the margin of dumping of the goods is insignificant; or
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(b) goods of the same description as the goods specified in a preliminary determination in which the President determines that the amount of subsidy on the goods is insignificant. 1999, c. 12, s. 12
195 Section 30.1 of the Act is replaced by the following: Determination of margin of dumping in respect of a country 30.1 For the purposes of subsection 8(1.3), paragraph 35(1)(a), subparagraph 38(1)(a)(i), subsection 38(1.1), subparagraph 41(1)(a)(ii) and paragraphs 41.1(1)(a) and (2)(a), the margin of dumping in relation to goods of a particular country is the weighted average of the margins of dumping determined in accordance with section 30.2. 1999, c. 12, s. 17; 2005, c. 38, par. 134(z)
196 Paragraph 35(1)(a) of the Act is replaced by
the following: (a) the President is satisfied in respect of some or all
of those goods that the actual and potential volume of goods is negligible; or 197 (1) Subparagraph 38(1)(a)(i) of the English version of the Act is replaced by the following:
(i) estimating the margin of dumping of the goods to which the preliminary determination applies, using the information available to the President at the time the estimate is made, and 1994, c. 47, par. 185(1)(d)
(2) Subparagraph 38(1)(b)(i) of the English version of the Act is replaced by the following: (i) estimating the amount of subsidy on the goods
to which the preliminary determination applies, using the information available to the President at the time the estimate is made, (3) Section 38 of the Act is amended by adding the
following after subsection (1): Insignificant margin or amount (1.1) The President may in making a preliminary determination under subsection (1), using the information available to him or her at that time, make the determination that the margin of dumping of, or the amount of subsidy on, the goods is insignificant.
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Deeming provision (1.2) For the purposes of a preliminary determination, if
the President determines that the margin of dumping or the amount of subsidy is equivalent to 0% of the export price of the goods, then that margin or amount is considered to be insignificant and the investigation in respect of those goods continues. 1994, c. 47, s. 171(3); 2005, c. 38, par. 134(z.5)(E)
198 Paragraph 49(2)(b) of the Act is replaced by the following: (b) unless the President has made a preliminary determination under subsection 38(1), other than a determination respecting an insignificant margin of dumping or an insignificant amount of subsidy; or 1999, c. 12, s. 36
199 (1) Subsection 76.03(2) of the Act is replaced by the following:
Publication of notice (2) If an order or finding is to be deemed rescinded under subsection (1), the Tribunal shall, not later than two months before the expiry date of the order or finding under that subsection, cause to be published in the Canada Gazette a notice of expiry setting out the information specified in the rules of the Tribunal. 1999, c. 12, s. 36
(2) Paragraph 76.03(7)(a) of the Act is replaced by
the following: (a) within 150 days after the day on which the notice is
received under subparagraph (6)(a)(i), determine whether the expiry of the order or finding in respect of goods of a country or countries is likely to result in the continuation or resumption of dumping or subsidizing of the goods; and 1999, c. 12, s. 36; 2005, c. 38, par. 134(z.19)
(3) Subsection 76.03(10) of the Act is replaced by
the following: Tribunal’s determination (10) If the President makes a determination described in subsection (9), the Tribunal shall, within 160 days after the day on which that determination was received, determine whether the expiry of the order or finding in respect of the goods referred to in that subsection is likely to result in injury or retardation.
Application 200 The provisions of the Special Import Measures Act, as enacted or amended by sections 192
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to 199, apply to goods from a NAFTA country, as defined in subsection 2(1) of that Act.
DIVISION 11 R.S., c. 32 (2nd Supp.)
Pension Benefits Standards Act, 1985 2010, c. 25, s. 179(2)
201 (1) The definition multilateral agreement in subsection 2(1) of the Pension Benefits Standards Act, 1985 is repealed. (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
federal-provincial agreement means an agreement entered into under subsection 6.1(1); (accord fédéralprovincial) 2010, c. 25, s. 180
202 Paragraph 5(2)(d) of the Act is replaced by the following: (d) collect information from a pension supervisory authority of a designated province and disclose information to that authority for the purposes of implementing a federal-provincial agreement. 2010, c. 25, s. 181
203 Section 6 of the Act is repealed. 2010, c. 25, s. 181
204 (1) Subsection 6.1(1) of the Act is replaced by
the following: One or more designated provinces 6.1 (1) The Minister may, with the approval of the Governor in Council, enter into an agreement with one or more designated provinces respecting any matter relating to pension plans that are subject to the pension legislation of at least one designated province that is a party to the agreement. 2010, c. 25, s. 181
(2) The portion of subsection 6.1(2) of the Act before paragraph (a) is replaced by the following:
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Content of agreement (2) A federal-provincial agreement may, among other things, (3) Subsection 6.1(2) of the Act is amended by adding the following after paragraph (c):
(c.1) make applicable, with respect to a pension plan, the pension legislation of a designated province that is a party to the agreement; 2010, c. 25, s. 181
(4) Subsections 6.1(3) to (5) of the Act are replaced by the following:
Tabling in Parliament (3) The Minister must cause every federal-provincial
agreement to be tabled in each House of Parliament. Publication — Canada Gazette (4) The Minister must cause to be published in the
Canada Gazette (a) every federal-provincial agreement and a notice of
the date on which the agreement comes into effect with respect to pension plans; (b) every amendment to a federal-provincial agreement and a notice of the date on which the amendment comes into effect with respect to pension plans; and (c) a notice of the effective date of the Government of
Canada’s withdrawal from the federal-provincial agreement or of the effective date of termination of that agreement, whichever comes first. Publication — other (5) In addition to the publishing requirements under
subsection (4), the Minister must ensure that every federal-provincial agreement and every amendment to a federal-provincial agreement is accessible to the public through the Internet or by any other means that the Minister considers appropriate. 2010, c. 25, s. 181
205 Sections 6.2 to 6.4 of the Act are replaced by the following:
Force of law 6.2 (1) The provisions of a federal-provincial agreement, other than those exempted from the application of this subsection by regulation, have the force of law during the period that the agreement is in effect with respect
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to pension plans and are enforceable during that period as if those provisions formed part of this Act. Inconsistency with agreement (2) The provisions of a federal-provincial agreement that
have the force of law prevail over any provision of this Act and the regulations to the extent of any inconsistency or conflict between them. Review by Federal Court 6.3 (1) A decision of a pension supervisory authority of
a designated province that is made under the authority of a federal-provincial agreement and that relates to the application of this Act or the regulations is deemed to be a decision of a federal board, commission or other tribunal, as defined in subsection 2(1) of the Federal Courts Act, and is subject to judicial review under that Act. No review by Federal Court (2) A decision of the Superintendent that is made under
the authority of a federal-provincial agreement and that relates to the application of the pension legislation of a designated province is deemed to be a decision of the pension supervisory authority of that province and is not subject to judicial review under the Federal Courts Act. Association of pension supervisory authorities 6.4 The Minister may, with the approval of the Governor
in Council, enter into an agreement with one or more designated provinces respecting the establishment and operation in Canada of an association of pension supervisory authorities. 2010, c. 25, ss. 196(1) and 198(8)
206 Paragraphs 39(1)(b.1) to (b.3) of the Act are
replaced by the following: (b.1) respecting the implementation of a federalprovincial agreement; (b.2) exempting a federal-provincial agreement or any provision of that agreement from the application of subsection 6.2(1); (b.3) respecting transitional matters in the event that the Government of Canada ceases to be a party to a federal-provincial agreement;
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DIVISION 12 1996, c. 23
Employment Insurance Act Amendments to the Act 207 (1) Subsection 2(1) of the Employment Insurance Act is amended by adding the following in alphabetical order:
long-tenured worker means a claimant who was paid less than 36 weeks of regular benefits in the 260 weeks before the beginning of their benefit period and who, according to their income tax returns for which notices of assessment have been sent by the Canada Revenue Agency, paid at least 30% of the maximum annual employee’s premium in 7 of the 10 years before the beginning of their benefit period or, if their income tax return for the year before the beginning of their benefit period has not yet been filed with that Agency or a notice of assessment for that year has not yet been sent by that Agency, in 7 of the 10 years before that year; (travailleur de longue date)
(2) The definition long-tenured worker in subsection 2(1) of the Act is repealed. 2001, c. 5, s. 1(1)
(3) Subsection 2(5) of the Act is replaced by the
following: Weeks of benefits paid (5) For the purposes of section 145, the Commission
may, with the approval of the Governor in Council, make regulations for establishing how many weeks of benefits a claimant was paid, in order to take into account benefit reductions or deductions in the calculation or payment of those benefits. 208 The definition waiting period in subsection
6(1) of the Act is replaced by the following: waiting period means the one week of the benefit period described in section 13. (délai de carence) 209 (1) The portion of subsection 7(2) of the Act
before paragraph (a) is replaced by the following:
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Qualification requirement (2) An insured person qualifies if the person 2009, c. 33, s. 3
(2) Subsections 7(3) to (5) of the Act are repealed. 210 (1) The portion of subsection 7.1(1) of the Act
before the table is replaced by the following: Increase in required hours 7.1 (1) The number of hours that an insured person requires under section 7 to qualify for benefits is increased to the number set out in the following table in relation to the applicable regional rate of unemployment if the insured person accumulates one or more violations in the 260 weeks before making their initial claim for benefit. (2) Subsection 7.1(2) of the Act is repealed.
2009, c. 33, s. 4
(3) Subsection 7.1(3) of the Act is replaced by the
following: Limitation (3) A violation may not be taken into account under subsection (1) in more than two initial claims for benefits under this Act by an individual if the individual who accumulated the violation qualified for benefits in each of those two initial claims, taking into account subsection (1), subparagraph 152.07(1)(d)(ii) or regulations made under Part VIII, as the case may be.
2012, c. 27, s. 13(2)
211 (1) Subsection 10(14) of the Act is replaced by the following:
Extension of benefit period — additional 17 weeks (13.1) A claimant’s benefit period that has not ended before July 3, 2016, or that begins on or after that date, is extended by 17 weeks if the number of weeks for which benefits may be paid to the claimant has been increased as a result of subsection 12(2.1).
Benefit period deemed not ended — additional 17 weeks (13.2) Subject to subsections (13.7) and (14.1), if a
claimant’s benefit period ended before July 3, 2016, that
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benefit period is deemed, despite subsection (8), not to have ended and it is extended by 17 weeks beginning on July 3, 2016 if the number of weeks for which benefits may be paid to the claimant has been increased as a result of subsection 12(2.1). Extension of benefit period — additional 37 weeks (13.3) A claimant’s benefit period that has not ended before July 3, 2016, or that begins on or after that date, is extended by 37 weeks if the number of weeks for which benefits may be paid to the claimant has been increased as a result of subsection 12(2.3).
Benefit period deemed not ended — additional 37 weeks (13.4) Subject to subsections (13.7) and (14.1), if a
claimant’s benefit period ended before July 3, 2016, that benefit period is deemed, despite subsection (8), not to have ended and it is extended by 37 weeks beginning on July 3, 2016 if the number of weeks for which benefits may be paid to the claimant has been increased as a result of subsection 12(2.3). Extension of benefit period — additional 29 weeks (13.5) A claimant’s benefit period is extended by 29
weeks if the number of weeks for which benefits may be paid to the claimant has been increased as a result of subsection 12(2.5). Extension of benefit period — additional 22 weeks (13.6) A claimant’s benefit period is extended by 22
weeks if the number of weeks for which benefits may be paid to the claimant has been increased as a result of subsection 12(2.6). Clarification (13.7) A benefit period that is deemed under subsection
(13.2) or (13.4) not to have ended does not include the period that begins on the day after the day on which the benefit period ended and that ends on July 2, 2016. Maximum extension under subsections (10) to (13.6) (14) Subject to subsections (14.1) and (15), an extension
under any of subsections (10) to (13.6) must not result in a benefit period of more than 104 weeks.
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Excluded period to be included (14.1) The period that is excluded under subsection (13.7) is to be included in the calculation of the 104 weeks for the purposes of subsection (14). (2) Subsections 10(13.1) to (14.1) of the Act are replaced by the following:
Maximum extension under subsections (10) to (13) (14) Subject to subsection (15), an extension under any of subsections (10) to (13) must not result in a benefit period of more than 104 weeks.
2009, c. 30, s. 2(2)
212 (1) Subsection 12(2) of the Act is replaced by
the following: General maximum (2) Subject to subsections (2.1) to (2.6), the maximum number of weeks for which benefits may be paid in a benefit period because of a reason other than those mentioned in subsection (3) shall be determined in accordance with the table in Schedule I by reference to the regional rate of unemployment that applies to the claimant and the number of hours of insurable employment of the claimant in their qualifying period.
Increase — five weeks (2.1) Subject to subsection (2.7), the number of weeks of
benefits set out in the table in Schedule I that applies in respect of a claimant is deemed to be the number of weeks that would otherwise apply in respect of the claimant, but for this subsection, increased by five weeks if the following conditions are met: (a) the claimant is not a long-tenured worker; (b) the claimant’s benefit period began during the period beginning on January 4, 2015 and ending on July 8, 2017; (c) the claimant’s ordinary residence at the beginning
of the benefit period was in a region referred to in subsection (2.8); and (d) benefits were paid or payable to the claimant because of a reason mentioned in subsection (2) for at least one week in the benefit period.
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Payment of benefits — subsection 10(13.2) (2.2) If subsection (2.1) applies in respect of a claimant whose benefit period is deemed under subsection 10(13.2) not to have ended, (a) the claimant may, for weeks beginning on or after
July 3, 2016, be paid benefits because of a reason mentioned in subsection (2) for no more than the five additional weeks referred to in subsection (2.1); and (b) the claimant may not be paid those additional five
weeks of benefits for any week that began before July 3, 2016.
Increase — 25 weeks (2.3) Subject to subsection (2.7), the number of weeks of benefits set out in the table in Schedule I that applies in respect of a claimant is deemed to be the number of weeks that would otherwise apply in respect of the claimant, but for this subsection, increased by 25 weeks if the following conditions are met: (a) the claimant is a long-tenured worker; (b) the claimant’s benefit period began during the period beginning on January 4, 2015 and ending on October 29, 2016; (c) the claimant’s ordinary residence at the beginning
of the benefit period was in a region referred to in subsection (2.8); and (d) benefits were paid or payable to the claimant because of a reason mentioned in subsection (2) for at least one week in the benefit period.
Payment of benefits — subsection 10(13.4) (2.4) If subsection (2.3) applies in respect of a claimant whose benefit period is deemed under subsection 10(13.4) not to have ended, (a) the claimant may, for weeks beginning on or after
July 3, 2016, be paid benefits because of a reason mentioned in subsection (2) for no more than the 25 additional weeks referred to in subsection (2.3); and (b) the claimant may not be paid those additional 25
weeks of benefits for any week that began before July 3, 2016.
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Increase — 17 weeks (2.5) The number of weeks of benefits set out in the table in Schedule I that applies in respect of a claimant is deemed to be the number of weeks that would otherwise apply in respect of the claimant, but for this subsection, increased by 17 weeks if the following conditions are met: (a) the claimant is a long-tenured worker; (b) the claimant’s benefit period began during the period beginning on October 30, 2016 and ending on February 25, 2017; (c) the claimant’s ordinary residence at the beginning
of the benefit period was in a region referred to in subsection (2.8); and (d) benefits were paid or payable to the claimant because of a reason mentioned in subsection (2) for at least one week in the benefit period. Increase — 10 weeks (2.6) The number of weeks of benefits set out in the table in Schedule I that applies in respect of a claimant is deemed to be the number of weeks that would otherwise apply in respect of the claimant, but for this subsection, increased by 10 weeks if the following conditions are met: (a) the claimant is a long-tenured worker; (b) the claimant’s benefit period began during the period beginning on February 26, 2017 and ending on July 8, 2017; (c) the claimant’s ordinary residence at the beginning of the benefit period was in a region referred to in subsection (2.8); and (d) benefits were paid or payable to the claimant because of a reason mentioned in subsection (2) for at least one week in the benefit period.
Application (2.7) If more than one benefit period in respect of a
claimant began before July 3, 2016, subsection (2.1) or (2.3), as the case may be, applies to increase the number of weeks of benefits only in the benefit period that began on the day that is closest to that day.
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Regions (2.8) The regions, for the purposes of subsections (2.1) to (2.6), are the following regions described in Schedule I to the Employment Insurance Regulations: (a) the region of Northern Ontario described in subsection 2(3) of that Schedule; (b) the region of Sudbury described in subsection
2(14) of that Schedule; (c) the region of Northern Manitoba described in subsection 6(3) of that Schedule; (c.1) the region of Southern Interior British Columbia
described in subsection 7(1) of that Schedule; (d) the region of Northern British Columbia described
in subsection 7(5) of that Schedule; (e) the region of Saskatoon described in subsection 9(2) of that Schedule; (e.1) the region of Southern Saskatchewan described in subsection 9(3) of that Schedule; (f) the region of Northern Saskatchewan described in
subsection 9(4) of that Schedule; (g) the region of Calgary described in subsection 10(1) of that Schedule; (g.1) the region of Edmonton described in subsection 10(2) of that Schedule; (h) the region of Southern Alberta described in subsection 10(3) of that Schedule; (i) the region of Northern Alberta described in subsection 10(4) of that Schedule; (j) the region of Newfoundland/Labrador described in subsection 11(2) of that Schedule; (k) the region of Whitehorse described in subsection
12(1) of that Schedule; and (l) the region of Nunavut described in subsection
14(2) of that Schedule.
(2) Subsections 12(2) to (2.8) of the Act are replaced by the following:
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General maximum (2) The maximum number of weeks for which benefits
may be paid in a benefit period because of a reason other than those mentioned in subsection (3) shall be determined in accordance with the table in Schedule I by reference to the regional rate of unemployment that applies to the claimant and the number of hours of insurable employment of the claimant in their qualifying period.
2009, c. 30, s. 2(4)
(3) Subsection 12(6) of the Act is replaced by the
following: Combined weeks of benefits (6) In a claimant’s benefit period, the claimant may, subject to the applicable maximums, combine weeks of benefits to which the claimant is entitled because of a reason mentioned in subsections (2) and (3), but the total number of weeks of benefits shall not exceed 50 or, if the maximum number of weeks for which benefits may be paid to a claimant because of a reason mentioned in subsection (2) is greater than 45 weeks as a result of the application of any of subsections (2.1), (2.3), (2.5) and (2.6), the number that corresponds to that maximum number of weeks increased by five weeks. (4) Subsection 12(6) of the Act is replaced by the
following: Combined weeks of benefits (6) In a claimant’s benefit period, the claimant may, subject to the applicable maximums, combine weeks of benefits to which the claimant is entitled because of a reason mentioned in subsections (2) and (3), but the total number of weeks of benefits shall not exceed 50. 213 Section 13 of the Act is replaced by the following: Waiting period 13 A claimant is not entitled to be paid benefits in a benefit period until, after the beginning of the benefit period, the claimant has served a waiting period of one week of unemployment for which benefits would otherwise be payable. 214 Subsection 22(4) of the Act is replaced by the following:
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Application of section 18 (4) For the purposes of section 13, the provisions of section 18 do not apply to the week that immediately precedes the period described in subsection (2). 215 Section 54 of the Act is amended by striking out “and” at the end of paragraph (z.3) and by adding the following after that paragraph: (z.31) eliminating the special benefits payable to a
claimant in respect of any period that constitutes, under a plan other than one established under a provincial law, an elimination period during which no benefit is payable to the claimant under the plan; and
2015, c. 36, s. 153
216 Section 58 of the Act is replaced by the following: Definition of insured participant 58 In this Part, insured participant means an insured
person who requests assistance under employment benefits and, when requesting the assistance, is an unemployed person for whom a benefit period is established or whose benefit period has ended within the previous 60 months. 2015, c. 36, s. 154
217 Subsection 63(2) of the Act is replaced by the following:
Insured participants (2) An agreement may be entered into under subsection (1) with a government even if the benefits provided by that government are provided only for an insured participant as defined in section 58 as it read immediately before June 23, 2015, the text of which is set out in Schedule III. 2015, c. 36, s. 155
218 Section 63.1 of the Act is replaced by the following: Payment of contributions — insured participants 63.1 (1) If an agreement that is entered into with a government under section 63 provides for the payment of contributions for all or a portion of the costs of benefits provided by the government that are similar to employment benefits under this Part and the benefits to be provided by that government under the agreement are provided only for an insured participant as defined in section 58 as it read immediately before June 23, 2015, the text of which is set out in Schedule III, the contributions
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to be paid under the agreement shall be paid only for costs of benefits for an insured participant as defined in that section 58. Application (2) Subsection (1) applies in respect of agreements entered into before, on or after the day on which this subsection comes into force. 2009, c. 33, s. 16
219 The definition waiting period in subsection
152.01(1) of the Act is replaced by the following: waiting period means the one week of the benefit period described in section 152.15. (délai de carence) 2009, c. 33, s. 16
220 Subsection 152.07(7) of the Act is replaced by
the following: Limitation (7) A violation may not be taken into account under
paragraph (1)(d) in more than two initial claims by an individual for benefits under this Act if the individual who accumulated the violation qualified for benefits in each of those two initial claims, taking into account subparagraph (1)(d)(ii), subsection 7.1(1) or regulations made under Part VIII, as the case may be.
2009, c. 33, s. 16
221 Section 152.15 of the Act is replaced by the following:
Waiting period 152.15 A self-employed person is not entitled to be paid benefits in a benefit period until, after the beginning of the benefit period, the person has served a waiting period of one week of unemployment for which benefits would otherwise be payable. 222 Schedule I to the Act is amended by replacing the reference after the heading “SCHEDULE I” with the following: (Subsections 12(2), (2.1), (2.3), (2.5) and (2.6))
223 Schedule I to the Act is amended by replacing the references after the heading “SCHEDULE I” with the following: (Subsection 12(2))
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224 The Act is amended by adding, after Schedule II, the Schedule III set out in Schedule 2 to this Act.
Transitional Provisions Provisions continue to apply 225 The following provisions of the Employment Insurance Act, as those provisions read immediately before July 9, 2017, continue to apply in respect of a claimant, as defined in subsection 2(1) of that Act, whose benefit period, as defined in that subsection 2(1), began before that day and has not ended before that day: (a) the definition long-tenured worker in subsection 2(1); (b) subsections 10(13.1) to (14.1); and (c) subsections 12(2) to (2.8) and (6).
Application of provisions 226 The following provisions of the Employment Insurance Act, as enacted by subsections 207(3), 209(1) and 210(1) and (3) and section 220, apply only in respect of a claimant, as defined in subsection 2(1) of that Act, whose benefit period, as defined in that subsection 2(1), begins on or after the day fixed by order of the Governor in Council made under subsection 231(3): (a) subsection 2(5); (b) the portion of subsection 7(2) before paragraph (a); (c) the portion of subsection 7.1(1) before the table and subsection 7.1(3); and (d) subsection 152.07(7).
Application of provisions 227 The following provisions of the Employment Insurance Act, as those provisions read immediately before the day fixed by order of the Governor in Council made under subsection 231(4), continue to apply in respect of a claimant, as defined in subsection 2(1) of that Act, whose benefit period, as defined in that subsection 2(1), began before that day: (a) the definition waiting period in subsection 6(1);
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(b) section 13; (c) subsection 22(4); (d) the definition waiting period in subsection 152.01(1); and (e) section 152.15.
Regulations Retroactive regulations 228 Regulations made by the Canada Employment Insurance Commission under the Employment Insurance Act that, in the opinion of the Commission, are necessary as a result of the amendments made by sections 208, 213, 214, 219 and 221 may, if the regulations so provide, be retroactive and have effect with respect to any period before they are made that begins on or after the day that is fixed by order of the Governor in Council made under subsection 231(4).
Non-application of subsections 153(3) and (4) 229 Subsections 153(3) and (4) of the Employment Insurance Act do not apply in respect of any regulations made by the Canada Employment Insurance Commission under that Act that, in the opinion of the Commission, are necessary as a result of the amendments made by subsection 207(3) and sections 209, 210, 216, 220 and 230. 2015, c. 36
Consequential Amendment to the Economic Action Plan 2015 Act, No. 1 230 Section 158 of the Economic Action Plan 2015 Act, No. 1 is repealed.
Coming into Force July 3, 2016 231 (1) Subsections 207(1), 211(1) and 212(1) and (3) and section 222 come into force or are deemed to have come into force on July 3, 2016.
July 9, 2017 (2) Subsections 207(2), 211(2) and 212(2) and (4)
and section 223 come into force on July 9, 2017.
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Chapter 7: Budget Implementation Act, 2016, No. 1 PART 4 Various Measures DIVISION 12 Employment Insurance Act Coming into Force Sections 231-233
Order in council (3) Subsection 207(3) and sections 209, 210, 216, 220
and 230 come into force on a day to be fixed by order of the Governor in Council. Order in council (4) Sections 208, 213, 214, 219 and 221 come into
force on a day to be fixed by order of the Governor in Council, which may be earlier than the day on which the order is made but not earlier than January 1, 2017.
DIVISION 13 1998, c. 10
Canada Marine Act 232 The Canada Marine Act is amended by
adding the following after section 25.1: Payments to Canada Place Corporation 25.2 Despite section 25, the Minister of Canadian Heritage may make payments to Canada Place Corporation for Canada Day celebrations and for the celebrations marking the 150th anniversary of Confederation.
DIVISION 14 2012, c. 19
Jobs, Growth and Long-term Prosperity Act 233 The Jobs, Growth and Long-term Prosperity Act is amended by adding the following after section 209:
Acquisition of shares 209.1 (1) For the purposes of paragraph 90(1)(b) of the Financial Administration Act, the Minister of Infrastructure, Communities and Intergovernmental Affairs may acquire the shares of PPP Canada Inc.
Shares held by appropriate Minister (2) The appropriate Minister holds the shares acquired under subsection (1).
Appropriate Minister — other transactions (3) The appropriate Minister may, with the approval of the Governor in Council, conduct any transaction referred to in any of paragraphs
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Chapter 7: Budget Implementation Act, 2016, No. 1 PART 4 Various Measures DIVISION 14 Jobs, Growth and Long-term Prosperity Act Sections 233-237
90(1)(c) to (e) of the Financial Administration Act in respect of PPP Canada Inc. Authorization — parent Crown corporation (4) PPP Canada Inc. may, with the approval of the Governor in Council, sell or otherwise dispose of all or substantially all of its assets.
Authorization — wholly-owned subsidiaries (5) Any of the corporations that are part of the group of corporations that consists of PPP Canada Inc. and of all of its wholly-owned subsidiaries may, with the approval of the Governor in Council, sell or otherwise dispose of any of the assets of the corporations, even if the assets to be sold or otherwise disposed of constitute all or substantially all of the total assets of that group. 234 Section 211 of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) conducting any activity specified in an order made under section 211.1. 235 The Act is amended by adding the following after section 211:
Order in council 211.1 The Governor in Council may, by order, specify any activity in relation to which PPP Canada Inc. is an agent of Her Majesty in right of Canada. 236 Section 213 of the Act is repealed.
DIVISION 15
Canada Foundation for Sustainable Development Technology 2001, c. 23
Canada Foundation for Sustainable Development Technology Act 237 Paragraphs 9(2)(a) and (b) of the Canada Foundation for Sustainable Development Technology Act are replaced by the following:
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Chapter 7: Budget Implementation Act, 2016, No. 1 PART 4 Various Measures DIVISION 15 Canada Foundation for Sustainable Development Technology Canada Foundation for Sustainable Development Technology Act Sections 237-238
(a) the Chairperson of the board appointed by the Governor in Council on the Minister’s recommendation; (b) six persons appointed by the Governor in Council
on the Minister’s recommendation; and 2007, c. 29
Budget Implementation Act, 2007 238 Section 143 of the Budget Implementation
Act, 2007 is replaced by the following: Maximum payment of $200,000,000 143 There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding $200 million to the Canada Foundation for Sustainable Development Technology for its use.
Clarification — maximum payment 143.1 Despite section 143, the sum that may be
paid out under that section is not to exceed the difference between $200 million and the sum paid out of the Consolidated Revenue Fund, on the requisition of the Minister of the Environment and the Minister of Natural Resources to the Canada Foundation for Sustainable Development Technology for its use, under section 143 as it read immediately before the day on which this section comes into force.
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Chapter 7: Budget Implementation Act, 2016, No. 1 SCHEDULE 1
SCHEDULE 1 (Section 96)
SCHEDULE 3 (Subsection 52(1) and paragraph 94(c))
Disability Award Column 1 Rate of Award (%)
Column 2 Extent of Disability (%)
98-100
360,000.00
93-97
342,000.00
88-92
324,000.00
83-87
306,000.00
78-82
288,000.00
73-77
270,000.00
68-72
252,000.00
63-67
234,000.00
58-62
216,000.00
53-57
198,000.00
48-52
180,000.00
43-47
162,000.00
38-42
144,000.00
33-37
126,000.00
28-32
108,000.00
23-27
90,000.00
18-22
72,000.00
13-17
54,000.00
8-12
36,000.00
5-7
18,000.00
14,400.00
10,800.00
7,200.00
3,600.00
2015-2016
Column 3 Lump Sum Amount ($)
Chapter 7: Budget Implementation Act, 2016, No. 1 SCHEDULE 2
SCHEDULE 2 (Section 224)
SCHEDULE III (Subsections 63(2) and 63.1(1))
Text of Section 58 as It Read Before June 23, 2015 Definition of insured participants 58 (1) In this Part, insured participant means an insured person who requests assistance under employment benefits and, when requesting the assistance, is an unemployed person (a) for whom a benefit period is established or whose
benefit period has ended within the previous 36 months; or (b) for whom a benefit period has been established in the previous 60 months and who (i) was paid special benefits under section 22 or 23
during the benefit period, (ii) subsequently withdrew from active participation in the labour force to care for one or more of their new-born children or one or more children placed with them for the purpose of adoption, and (iii) is seeking to re-enter the labour force.
Interpretation (2) For the purposes of subsection (1), benefit period includes a benefit period established under the Unemployment Insurance Act and special benefits includes benefits under sections 18 and 20 of that Act.
Published under authority of the Speaker of the House of Commons 2015-2016
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 3
An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying)
ASSENTED TO JUNE 17, 2016 BILL C-14
SUMMARY This enactment amends the Criminal Code to, among other things, (a) create exemptions from the offences of culpable homicide, of aiding suicide and of administering a noxious thing, in order to permit medical practitioners and nurse practitioners to provide medical assistance in dying and to permit pharmacists and other persons to assist in the process; (b) specify the eligibility criteria and the safeguards that must be respected before medical assistance in dying may be provided to a person; (c) require that medical practitioners and nurse practitioners who receive requests for, and pharmacists who dispense substances in connection with the provision of, medical assistance in dying provide information for the purpose of permitting the monitoring of medical assistance in dying, and authorize the Minister of Health to make regulations respecting that information; and (d) create new offences for failing to comply with the safeguards, for forging or destroying documents related to medical assistance in dying, for failing to provide the required information and for contravening the regulations. This enactment also makes related amendments to other Acts to ensure that recourse to medical assistance in dying does not result in the loss of a pension under the Pension Act or benefits under the Canadian Forces Members and Veterans Re-establishment and Compensation Act. It amends the Corrections and Conditional Release Act to ensure that no investigation need be conducted under section 19 of that Act in the case of an inmate who receives medical assistance in dying. This enactment provides for one or more independent reviews relating to requests by mature minors for medical assistance in dying, to advance requests and to requests where mental illness is the sole underlying medical condition. Lastly, this enactment provides for a parliamentary review of its provisions and of the state of palliative care in Canada to commence at the start of the fifth year following the day on which it receives royal assent.
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64-65 ELIZABETH II
CHAPTER 3
An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying) [Assented to 17th June, 2016] Preamble
Whereas the Parliament of Canada recognizes the autonomy of persons who have a grievous and irremediable medical condition that causes them enduring and intolerable suffering and who wish to seek medical assistance in dying; Whereas robust safeguards, reflecting the irrevocable nature of ending a life, are essential to prevent errors and abuse in the provision of medical assistance in dying; Whereas it is important to affirm the inherent and equal value of every person’s life and to avoid encouraging negative perceptions of the quality of life of persons who are elderly, ill or disabled; Whereas vulnerable persons must be protected from being induced, in moments of weakness, to end their lives; Whereas suicide is a significant public health issue that can have lasting and harmful effects on individuals, families and communities; Whereas, in light of the above considerations, permitting access to medical assistance in dying for competent adults whose deaths are reasonably foreseeable strikes the most appropriate balance between the autonomy of persons who seek medical assistance in dying, on one hand, and the interests of vulnerable persons in need of protection and those of society, on the other; Whereas it is desirable to have a consistent approach to medical assistance in dying across Canada, while recognizing the provinces’ jurisdiction over various matters related to medical assistance in dying, including the delivery of health care services and the
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Chapter 3: An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying) Preamble
regulation of health care professionals, as well as insurance contracts and coroners and medical examiners; Whereas persons who avail themselves of medical assistance in dying should be able to do so without adverse legal consequences for their families — including the loss of eligibility for benefits — that would result from their death; Whereas the Government of Canada has committed to uphold the principles set out in the Canada Health Act — public administration, comprehensiveness, universality, portability and accessibility — with respect to medical assistance in dying; Whereas everyone has freedom of conscience and religion under section 2 of the Canadian Charter of Rights and Freedoms; Whereas nothing in this Act affects the guarantee of freedom of conscience and religion; Whereas the Government of Canada recognizes that in the living conditions of Canadians, there are diverse circumstances and that different groups have unique needs, and it commits to working with provinces, territories and civil society to facilitate access to palliative and end-of-life care, care and services for individuals living with Alzheimer’s and dementia, appropriate mental health supports and services and culturally and spiritually appropriate endof-life care for Indigenous patients; And whereas the Government of Canada has committed to develop non-legislative measures that would support the improvement of a full range of options for end-of-life care, respect the personal convictions of health care providers and explore other situations — each having unique implications — in which a person may seek access to medical assistance in dying, namely situations giving rise to requests by mature minors, advance requests and requests where mental illness is the sole underlying medical condition;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
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Chapter 3: An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying) Criminal Code Sections 1-3
R.S., c. C-46
Criminal Code 1 Section 14 of the Criminal Code is replaced by
the following: Consent to death 14 No person is entitled to consent to have death inflicted on them, and such consent does not affect the criminal responsibility of any person who inflicts death on the person who gave consent. 2 The Act is amended by adding the following after section 226: Exemption for medical assistance in dying 227 (1) No medical practitioner or nurse practitioner commits culpable homicide if they provide a person with medical assistance in dying in accordance with section 241.2.
Exemption for person aiding practitioner (2) No person is a party to culpable homicide if they do anything for the purpose of aiding a medical practitioner or nurse practitioner to provide a person with medical assistance in dying in accordance with section 241.2.
Reasonable but mistaken belief (3) For greater certainty, the exemption set out in subsection (1) or (2) applies even if the person invoking it has a reasonable but mistaken belief about any fact that is an element of the exemption.
Non-application of section 14 (4) Section 14 does not apply with respect to a person
who consents to have death inflicted on them by means of medical assistance in dying provided in accordance with section 241.2. Definitions (5) In this section, medical assistance in dying, medical practitioner and nurse practitioner have the same meanings as in section 241.1. R.S., c. 27 (1st Supp.), s. 7(3)
3 Section 241 of the Act is replaced by the following:
Counselling or aiding suicide 241 (1) Everyone is guilty of an indictable offence and
liable to imprisonment for a term of not more than 14 years who, whether suicide ensues or not,
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Chapter 3: An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying) Criminal Code Section 3
(a) counsels a person to die by suicide or abets a person in dying by suicide; or (b) aids a person to die by suicide.
Exemption for medical assistance in dying (2) No medical practitioner or nurse practitioner commits an offence under paragraph (1)(b) if they provide a person with medical assistance in dying in accordance with section 241.2. Exemption for person aiding practitioner (3) No person is a party to an offence under paragraph (1)(b) if they do anything for the purpose of aiding a medical practitioner or nurse practitioner to provide a person with medical assistance in dying in accordance with section 241.2.
Exemption for pharmacist (4) No pharmacist who dispenses a substance to a person other than a medical practitioner or nurse practitioner commits an offence under paragraph (1)(b) if the pharmacist dispenses the substance further to a prescription that is written by such a practitioner in providing medical assistance in dying in accordance with section 241.2.
Exemption for person aiding patient (5) No person commits an offence under paragraph (1)(b) if they do anything, at another person’s explicit request, for the purpose of aiding that other person to selfadminister a substance that has been prescribed for that other person as part of the provision of medical assistance in dying in accordance with section 241.2.
Clarification (5.1) For greater certainty, no social worker, psychologist, psychiatrist, therapist, medical practitioner, nurse practitioner or other health care professional commits an offence if they provide information to a person on the lawful provision of medical assistance in dying.
Reasonable but mistaken belief (6) For greater certainty, the exemption set out in any of subsections (2) to (5) applies even if the person invoking the exemption has a reasonable but mistaken belief about any fact that is an element of the exemption.
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Definitions (7) In this section, medical assistance in dying, medical practitioner, nurse practitioner and pharmacist have the same meanings as in section 241.1.
Medical Assistance in Dying Definitions 241.1 The following definitions apply in this section and
in sections 241.2 to 241.4. medical assistance in dying means (a) the administering by a medical practitioner or nurse practitioner of a substance to a person, at their request, that causes their death; or (b) the prescribing or providing by a medical practitioner or nurse practitioner of a substance to a person, at their request, so that they may self-administer the substance and in doing so cause their own death. (aide médicale à mourir)
medical practitioner means a person who is entitled to practise medicine under the laws of a province. (médecin) nurse practitioner means a registered nurse who, under the laws of a province, is entitled to practise as a nurse practitioner — or under an equivalent designation — and to autonomously make diagnoses, order and interpret diagnostic tests, prescribe substances and treat patients. (infirmier praticien) pharmacist means a person who is entitled to practise pharmacy under the laws of a province. (pharmacien) Eligibility for medical assistance in dying 241.2 (1) A person may receive medical assistance in dying only if they meet all of the following criteria: (a) they are eligible — or, but for any applicable minimum period of residence or waiting period, would be eligible — for health services funded by a government in Canada; (b) they are at least 18 years of age and capable of making decisions with respect to their health; (c) they have a grievous and irremediable medical condition;
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(d) they have made a voluntary request for medical
assistance in dying that, in particular, was not made as a result of external pressure; and (e) they give informed consent to receive medical assistance in dying after having been informed of the means that are available to relieve their suffering, including palliative care. Grievous and irremediable medical condition (2) A person has a grievous and irremediable medical condition only if they meet all of the following criteria: (a) they have a serious and incurable illness, disease
or disability; (b) they are in an advanced state of irreversible decline in capability; (c) that illness, disease or disability or that state of decline causes them enduring physical or psychological suffering that is intolerable to them and that cannot be relieved under conditions that they consider acceptable; and (d) their natural death has become reasonably foreseeable, taking into account all of their medical circumstances, without a prognosis necessarily having been made as to the specific length of time that they have remaining.
Safeguards (3) Before a medical practitioner or nurse practitioner provides a person with medical assistance in dying, the medical practitioner or nurse practitioner must (a) be of the opinion that the person meets all of the criteria set out in subsection (1); (b) ensure that the person’s request for medical assistance in dying was (i) made in writing and signed and dated by the
person or by another person under subsection (4), and (ii) signed and dated after the person was informed by a medical practitioner or nurse practitioner that the person has a grievous and irremediable medical condition; (c) be satisfied that the request was signed and dated
by the person — or by another person under subsection (4) — before two independent witnesses who then also signed and dated the request;
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(d) ensure that the person has been informed that
they may, at any time and in any manner, withdraw their request; (e) ensure that another medical practitioner or nurse
practitioner has provided a written opinion confirming that the person meets all of the criteria set out in subsection (1); (f) be satisfied that they and the other medical practitioner or nurse practitioner referred to in paragraph (e) are independent; (g) ensure that there are at least 10 clear days between
the day on which the request was signed by or on behalf of the person and the day on which the medical assistance in dying is provided or — if they and the other medical practitioner or nurse practitioner referred to in paragraph (e) are both of the opinion that the person’s death, or the loss of their capacity to provide informed consent, is imminent — any shorter period that the first medical practitioner or nurse practitioner considers appropriate in the circumstances; (h) immediately before providing the medical assistance in dying, give the person an opportunity to withdraw their request and ensure that the person gives express consent to receive medical assistance in dying; and (i) if the person has difficulty communicating, take all necessary measures to provide a reliable means by which the person may understand the information that is provided to them and communicate their decision.
Unable to sign (4) If the person requesting medical assistance in dying
is unable to sign and date the request, another person — who is at least 18 years of age, who understands the nature of the request for medical assistance in dying and who does not know or believe that they are a beneficiary under the will of the person making the request, or a recipient, in any other way, of a financial or other material benefit resulting from that person’s death — may do so in the person’s presence, on the person’s behalf and under the person’s express direction. Independent witness (5) Any person who is at least 18 years of age and who
understands the nature of the request for medical assistance in dying may act as an independent witness, except if they
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(a) know or believe that they are a beneficiary under
the will of the person making the request, or a recipient, in any other way, of a financial or other material benefit resulting from that person’s death; (b) are an owner or operator of any health care facility
at which the person making the request is being treated or any facility in which that person resides; (c) are directly involved in providing health care services to the person making the request; or (d) directly provide personal care to the person making the request.
Independence — medical practitioners and nurse practitioners (6) The medical practitioner or nurse practitioner providing medical assistance in dying and the medical practitioner or nurse practitioner who provides the opinion referred to in paragraph (3)(e) are independent if they (a) are not a mentor to the other practitioner or responsible for supervising their work; (b) do not know or believe that they are a beneficiary
under the will of the person making the request, or a recipient, in any other way, of a financial or other material benefit resulting from that person’s death, other than standard compensation for their services relating to the request; or (c) do not know or believe that they are connected to the other practitioner or to the person making the request in any other way that would affect their objectivity.
Reasonable knowledge, care and skill (7) Medical assistance in dying must be provided with reasonable knowledge, care and skill and in accordance with any applicable provincial laws, rules or standards.
Informing pharmacist (8) The medical practitioner or nurse practitioner who, in providing medical assistance in dying, prescribes or obtains a substance for that purpose must, before any pharmacist dispenses the substance, inform the pharmacist that the substance is intended for that purpose.
Clarification (9) For greater certainty, nothing in this section compels
an individual to provide or assist in providing medical assistance in dying.
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Failure to comply with safeguards 241.3 A medical practitioner or nurse practitioner who, in providing medical assistance in dying, knowingly fails to comply with all of the requirements set out in paragraphs 241.2(3)(b) to (i) and subsection 241.2(8) is guilty of an offence and is liable (a) on conviction on indictment, to a term of imprisonment of not more than five years; or (b) on summary conviction, to a term of imprisonment of not more than 18 months.
Forgery 241.4 (1) Everyone commits an offence who commits forgery in relation to a request for medical assistance in dying.
Destruction of documents (2) Everyone commits an offence who destroys a document that relates to a request for medical assistance in dying with intent to interfere with (a) another person’s access to medical assistance in
dying; (b) the lawful assessment of a request for medical assistance in dying; or (c) another person invoking an exemption under any
of subsections 227(1) or (2), 241(2) to (5) or 245(2). Punishment (3) Everyone who commits an offence under subsection
(1) or (2) is liable (a) on conviction on indictment, to a term of imprisonment of not more than five years; or (b) on summary conviction, to a term of imprisonment of not more than 18 months.
Definition of document (4) In subsection (2), document has the same meaning
as in section 321. 4 The Act is amended by adding the following after section 241.3: Filing information — medical practitioner or nurse practitioner 241.31 (1) Unless they are exempted under regulations
made under subsection (3), a medical practitioner or nurse practitioner who receives a written request for medical assistance in dying must, in accordance with
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those regulations, provide the information required by those regulations to the recipient designated in those regulations. Filing information — pharmacist (2) Unless they are exempted under regulations made under subsection (3), a pharmacist who dispenses a substance in connection with the provision of medical assistance in dying must, in accordance with those regulations, provide the information required by those regulations to the recipient designated in those regulations.
Regulations (3) The Minister of Health must make regulations that he or she considers necessary (a) respecting the provision and collection, for the
purpose of monitoring medical assistance in dying, of information relating to requests for, and the provision of, medical assistance in dying, including (i) the information to be provided, at various stages, by medical practitioners or nurse practitioners and by pharmacists, or by a class of any of them, (ii) the form, manner and time in which the information must be provided, (iii) the designation of a person as the recipient of
the information, and (iv) the collection of information from coroners
and medical examiners; (b) respecting the use of that information, including its analysis and interpretation, its protection and its publication and other disclosure; (c) respecting the disposal of that information; and (d) exempting, on any terms that may be specified, a class of persons from the requirement set out in subsection (1) or (2).
Guidelines — information on death certificates (3.1) The Minister of Health, after consultation with representatives of the provincial governments responsible for health, must establish guidelines on the information to be included on death certificates in cases where medical assistance in dying has been provided, which may include the way in which to clearly identify medical assistance in dying as the manner of death, as well as the
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Chapter 3: An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying) Criminal Code Sections 4-6
illness, disease or disability that prompted the request for medical assistance in dying. Offence and punishment (4) A medical practitioner or nurse practitioner who
knowingly fails to comply with subsection (1), or a pharmacist who knowingly fails to comply with subsection (2), (a) is guilty of an indictable offence and liable to a
term of imprisonment of not more than two years; or (b) is guilty of an offence punishable on summary conviction.
Offence and punishment (5) Everyone who knowingly contravenes the regulations
made under subsection (3) (a) is guilty of an indictable offence and liable to a
term of imprisonment of not more than two years; or (b) is guilty of an offence punishable on summary
conviction. 5 Subsection 241.4(2) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after that paragraph: (d) the provision by a person of information under
section 241.31. 6 Section 245 of the Act is renumbered as subsection 245(1) and is amended by adding the following after that subsection:
Exemption (2) Subsection (1) does not apply to (a) a medical practitioner or nurse practitioner who
provides medical assistance in dying in accordance with section 241.2; and (b) a person who does anything for the purpose of aiding a medical practitioner or nurse practitioner to provide medical assistance in dying in accordance with section 241.2. Definitions (3) In subsection (2), medical assistance in dying,
medical practitioner and nurse practitioner have the same meanings as in section 241.1.
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Chapter 3: An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying) Related Amendments Sections 7-8
Related Amendments R.S., c. P-6
Pension Act 7 (1) The definition improper conduct in subsection 3(1) of the Pension Act is replaced by the following: improper conduct includes wilful disobedience of orders, vicious or criminal conduct and wilful self-inflicted wounding — except if the wound results from the receipt of medical assistance in dying and the requirement set out in paragraph 241.2(3)(a) of the Criminal Code has been met; (mauvaise conduite)
(2) Subsection 3(1) of the Act is amended by
adding the following in alphabetical order: medical assistance in dying has the same meaning as in section 241.1 of the Criminal Code; (aide médicale à mourir) (3) Section 3 of the Act is amended by adding the following after subsection (3):
Deeming — medical assistance in dying (4) For the purposes of this Act, if a member of the forces receives medical assistance in dying, that member is deemed to have died as a result of the illness, disease or disability for which they were determined to be eligible to receive that assistance, in accordance with paragraph 241.2(3)(a) of the Criminal Code. 1992, c. 20
Corrections and Conditional Release Act 8 Section 19 of the Corrections and Conditional
Release Act is amended by adding the following after subsection (1): Medical assistance in dying (1.1) Subsection (1) does not apply to a death that results from an inmate receiving medical assistance in dying, as defined in section 241.1 of the Criminal Code, in accordance with section 241.2 of that Act.
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Chapter 3: An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying) Related Amendments Canadian Forces Members and Veterans Re-establishment and Compensation Act Sections 9-9.1
2005, c. 21
Canadian Forces Members and Veterans Re-establishment and Compensation Act 9 (1) Subsection 2(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is amended by adding the following in alphabetical order:
medical assistance in dying has the same meaning as in section 241.1 of the Criminal Code. (aide médicale à mourir) (2) Section 2 of the Act is amended by adding the following after subsection (5):
Interpretation — medical assistance in dying (6) For the purposes of this Act, a member or veteran has neither inflicted wilful self-injury nor engaged in improper conduct by reason only that they receive medical assistance in dying, if the requirement set out in paragraph 241.2(3)(a) of the Criminal Code has been met.
Deeming — medical assistance in dying (7) For the purposes of this Act, if a member or a veteran receives medical assistance in dying, that member or veteran is deemed to have died as a result of the illness, disease or disability for which they were determined to be eligible to receive that assistance, in accordance with paragraph 241.2(3)(a) of the Criminal Code.
Independent Review Mature minors, advance requests and mental illness 9.1 (1) The Minister of Justice and the Minister
of Health must, no later than 180 days after the day on which this Act receives royal assent, initiate one or more independent reviews of issues relating to requests by mature minors for medical assistance in dying, to advance requests and to requests where mental illness is the sole underlying medical condition. (2) The Minister of Justice and the Minister of
Health must, no later than two years after the day on which a review is initiated, cause one or more reports on the review, including any findings or recommendations resulting from it, to be laid before each House of Parliament.
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Chapter 3: An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying) Review of Act Sections 10-11
Review of Act Review by committee 10 (1) At the start of the fifth year after the day on which this Act receives royal assent, the provisions enacted by this Act are to be referred to the committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established for the purpose of reviewing the provisions.
Report (2) The committee to which the provisions are referred is to review them and the state of palliative care in Canada and submit a report to the House or Houses of Parliament of which it is a committee, including a statement setting out any changes to the provisions that the committee recommends.
Coming into Force Order in council 11 Sections 4 and 5 come into force 12 months after the day on which this Act receives royal assent or on any earlier day that may be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons 2015-2016
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 2
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2017
ASSENTED TO MARCH 24, 2016 BILL C-9
SUMMARY This enactment grants the sum of $26,423,271,952.24 towards defraying charges and expenses of the federal public administration for the fiscal year ending March 31, 2017 that are not otherwise provided for.
ii
64-65 ELIZABETH II
CHAPTER 2
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2017 [Assented to 24th March, 2016] MOST GRACIOUS SOVEREIGN, Preamble
Whereas it appears by message from His Excellency the Right Honourable David Johnston, Governor General and Commander-in-Chief of Canada, and the Estimates accompanying that message, that the sums mentioned below are required to defray certain expenses of the federal public administration, not otherwise provided for, for the fiscal year ending March 31, 2017, and for other purposes connected with the federal public administration; May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, that: Short title 1 This Act may be cited as the Appropriation Act No. 1,
2016–17. $26,423,271,952.24 granted for 2016–17 2 There may be paid out of the Consolidated Revenue
Fund a sum not exceeding in the whole $26,423,271,952.24 towards defraying the several charges and expenses of the federal public administration for the fiscal year ending March 31, 2017, not otherwise provided for, being the aggregate of the following amounts: (a) $16,107,779,167.50, which is three twelfths of the
total of the amounts of the items set out in Schedules 1 and 2 of the Main Estimates for the fiscal year ending March 31, 2017, except for those items included in Schedules 1.1 to 1.7;
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Chapter 2: Appropriation Act No. 1, 2016–17 Sections 2-4
(b) $885,490,674.75, which is eleven twelfths of the total of the amounts of the items in those Estimates set out in Schedule 1.1; (c) $51,517,939.50, which is nine twelfths of the
amount of the item in those Estimates set out in Schedule 1.2; (d) $156,666,532.67, which is eight twelfths of the amount of the item in those Estimates set out in Schedule 1.3; (e) $1,239,132,300.58, which is seven twelfths of the total of the amounts of the items in those Estimates set out in Schedule 1.4; (f) $1,269,184,660.00, which is six twelfths of the total
of the amounts of the items in those Estimates set out in Schedule 1.5; (g) $1,052,242,466.25, which is five twelfths of the total of the amounts of the items in those Estimates set out in Schedule 1.6; and (h) $5,661,258,210.99, which is four twelfths of the total of the amounts of the items in those Estimates set out in Schedule 1.7. Purpose of each item 3 The amount authorized by this Act to be paid in respect of an item may be paid only for the purposes, and subject to any terms and conditions, specified in the item. Commitments 4 (1) Where an item in the Estimates referred to in section 2 confers authority to enter into commitments up to an amount stated in those Estimates or increases the amount up to which commitments may be entered into under any other Act, or where a commitment is to be entered into under subsection (2), the commitment may be entered into in accordance with the terms of that item or in accordance with subsection (2) if the amount of the commitment proposed to be entered into, together with all previous commitments entered into in accordance with this section or under that other Act, does not exceed the total amount of the commitment authority stated in that item or calculated in accordance with subsection (2).
Commitment limits — revenue-spending authority (2) Where an item in the Estimates referred to in section 2 or a provision of any Act confers authority to spend revenues, commitments may be entered into in accordance
2015-2016
Chapter 2: Appropriation Act No. 1, 2016–17 Sections 4-7
with the terms of that item or provision up to an amount equal to the aggregate of (a) the amount, if any, appropriated in respect of that
item or provision, and (b) the amount of revenues actually received or, in the
case of an item in those Estimates, the estimated revenues set out in the details related to the item, whichever is greater. Adjustments in accounts of Canada — section 2 amounts 5 Subject to section 6, an appropriation that is granted by this Act or any other Act and referred to in section 2 may be charged after the end of the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that fiscal year that do not require payments out of the Consolidated Revenue Fund.
Adjustments in accounts of Canada — Schedule 2 6 (1) An appropriation that is granted by this Act or any other Act and referred to in Schedule 2 may be charged after the end of the fiscal year following the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that second fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that second fiscal year that do not require payments out of the Consolidated Revenue Fund.
Order of payment (2) Despite any other provision of this Act, amounts appropriated by this Act and set out in Schedule 2 may be paid and applied at any time on or before March 31, 2018, so long as every payment is charged first against the relevant amount appropriated under any Act that is earliest in time until that amount is exhausted, next against the relevant amount appropriated under any other Act, including this Act, that is next in time until that amount is exhausted and so on. The balance of amounts so appropriated by this Act that have not been charged, subject to the adjustments referred to in section 37 of the Financial Administration Act, lapse at the end of the fiscal year following the fiscal year ending March 31, 2017. Public Accounts 7 Amounts paid or applied under the authority of this Act shall be accounted for in the Public Accounts under section 64 of the Financial Administration Act.
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Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.1
SCHEDULE 1.1
Based on the Main Estimates 2016–17, the amount granted is $88 the items in the Main Estimates that are set out in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items TREASURY BOARD SECRETARIAT
Government Contingencies – Subject to the approval of the to supplement other appropriations and to provide for m gent or unforeseen expenditures not otherwise provided grants and contributions not listed in the Estimates and amount of grants listed in these, where those expenditu legal mandate of a government organization, and autho sums allotted and repaid to this appropriation from othe
Payments to the Windsor-Detroit Bridge Authority for the d mandate consistent with its Letters Patent and the Cana Crossing Agreement
WINDSOR-DETROIT BRIDGE AUTHORITY
2015-2016
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.1 (French)
ANNEXE 1.1
D’après le Budget principal des dépenses de 2016-2017, la somm total des montants des postes, figurant à la fois dans ce budget et
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées.
No du crédit
Postes AUTORITÉ DU PONT WINDSOR-DÉTROIT
Paiements à l’Autorité du pont Windsor-Détroit pour l’exéc dat conformément à ses lettres patentes et à l’Accord su Canada-Michigan SECRÉTARIAT DU CONSEIL DU TRÉSOR
2015-2016
Éventualités du gouvernement – Sous réserve de l’approba Trésor, pour s’ajouter à d’autres crédits et pour payer de verses, urgentes ou imprévues qui n’ont pas autrement compris les subventions et les contributions qui ne sont dans le Budget des dépenses et l’augmentation du mon tions qui y sont énumérées quand ces dépenses s’inscri dat légal d’une organisation gouvernementale et autoris ployer les sommes affectées à des besoins, tirées d’autr sées au présent crédit
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.2
SCHEDULE 1.2
Based on the Main Estimates 2016–17, the amount granted is $51 Main Estimates that is set out in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items OFFICE OF INFRASTRUCTURE OF CANADA
2015-2016
Office of Infrastructure of Canada – Capital expenditures
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.2 (French)
ANNEXE 1.2
D’après le Budget principal des dépenses de 2016-2017, la somme tant du poste, figurant à la fois dans ce budget et à la présente ann
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées.
No du crédit
Postes BUREAU DE L’INFRASTRUCTURE DU CANADA
2015-2016
Bureau de l’infrastructure du Canada – Dépenses en capital
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.3
SCHEDULE 1.3
Based on the Main Estimates 2016–17, the amount granted is $1 the Main Estimates that is set out in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items JUSTICE
2015-2016
Justice – Operating expenditures and, pursuant to paragrap Financial Administration Act, authority to expend revenu fiscal year, and to offset expenditures incurred in the fis from the provision of mandatory legal services to Gover ments and agencies and optional services to Crown corp eral organizations and international organizations provid sistent with the Department’s mandate, and from the pr support services to other organizations, and the paymen of the Queen’s Privy Council for Canada who is a Minist lio or a Minister of State who does not preside over a M salary not to exceed the salary paid to Ministers of State Ministries of State under the Salaries Act, as adjusted pu liament of Canada Act and pro rata for any period of les
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.3 (French)
ANNEXE 1.3
D’après le Budget principal des dépenses de 2016-2017, la somm montant du poste, figurant à la fois dans ce budget et à la présente
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées.
No du crédit
Postes JUSTICE
2015-2016
Justice – Dépenses de fonctionnement et, conformément a 29.1(2) de la Loi sur la gestion des finances publiques, a ter au cours d’un exercice les recettes, et de compenser gagées au cours du même exercice, qui découlent de la vices juridiques fournis de manière obligatoire aux mini nismes fédéraux et de manière facultative à des sociétés ganisations non fédérales et internationales, à condition soient conformes au mandat du Ministère, et de la prest de soutien internes à d’autres organisations; versement membres du Conseil privé de la Reine pour le Canada q nistre sans portefeuille ou de ministre d’État, mais qui n nistère d’État, d’un traitement n’excédant pas celui vers d’État qui dirigent un ministère d’État, aux termes de la ments, rajusté en vertu de la Loi sur le Parlement du Can pour toute période inférieure à un an
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.4
SCHEDULE 1.4
Based on the Main Estimates 2016–17, the amount granted is $1,2 the items in the Main Estimates that are contained in this schedul
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items CANADA COUNCIL FOR THE ARTS
Payments to the Canada Council for the Arts under section Council for the Arts Act, to be used for the furtherance o out in section 8 of that Act
Canadian Centre for Occupational Health and Safety – Prog
CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND S
CANADIAN NUCLEAR SAFETY COMMISSION 1
Canadian Nuclear Safety Commission – Program expenditu listed in the Estimates and contributions EMPLOYMENT AND SOCIAL DEVELOPMENT
Employment and Social Development – The grants listed in contributions
Public Health Agency of Canada – The grants listed in the E tributions
PUBLIC HEALTH AGENCY OF CANADA
2015-2016
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.4 (French)
ANNEXE 1.4
D’après le Budget principal des dépenses de 2016-2017, la somm total des montants des postes, figurant à la fois dans ce budget et
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées.
No du crédit
Postes AGENCE DE LA SANTÉ PUBLIQUE DU CANADA
Agence de la santé publique du Canada – Subventions insc des dépenses et contributions
CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU TRAV 1
Centre canadien d’hygiène et de sécurité au travail – Dépen gramme
Commission canadienne de sûreté nucléaire – Dépenses du ventions inscrites au Budget des dépenses et contributio
COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE
CONSEIL DES ARTS DU CANADA 1
Paiements au Conseil des Arts du Canada, aux termes de l’ sur le Conseil des Arts du Canada, devant servir aux fins vues à l’article 8 de cette loi EMPLOI ET DÉVELOPPEMENT SOCIAL
2015-2016
Emploi et Développement social – Subventions inscrites au penses et contributions
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.5
SCHEDULE 1.5
Based on the Main Estimates 2016–17, the amount granted is $1 the items in the Main Estimates that are set out in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items
ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CAN 1
Administrative Tribunals Support Service of Canada – Prog and authority to make recoverable expenditures on beh Pension Plan and the Employment Insurance Operating
Canadian Environmental Assessment Agency – Program ex butions and, pursuant to paragraph 29.1(2)(a) of the Fina tion Act, authority to expend revenues received during t ing from the provision of environmental assessment ser the conduct of panel reviews, comprehensive studies, m and information publications by the Canadian Environm Agency
CANADIAN ENVIRONMENTAL ASSESSMENT AGENCY
COMMISSIONER FOR FEDERAL JUDICIAL AFFAIRS 5
Commissioner for Federal Judicial Affairs – Canadian Judic ating expenditures
Health – The grants listed in the Estimates and contribution monetary payments or the provision of goods or service
HEALTH
SECURITY INTELLIGENCE REVIEW COMMITTEE 1
Security Intelligence Review Committee – Program expend STATISTICS CANADA
2015-2016
Statistics Canada – Program expenditures, the grants listed and, pursuant to paragraph 29.1(2)(a) of the Financial Ad authority to expend revenues received during a fiscal ye ated expenditures, including revenues from the provisio port services to other organizations
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.5 (French)
ANNEXE 1.5
D’après le Budget principal des dépenses de 2016-2017, la somm des montants des postes, figurant à la fois dans ce budget et à la p
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées.
No du crédit
Postes
AGENCE CANADIENNE D’ÉVALUATION ENVIRONNEMENT 1
Agence canadienne d’évaluation environnementale – Dépe gramme, contributions et, aux termes du paragraphe 29 la gestion des finances publiques, autorisation de dépen l’exercice générées par la prestation de services d’évalu mentale, y compris les examens des commissions, les é dies, les médiations, la formation et les publications d’in l’Agence canadienne d’évaluation environnementale
COMITÉ DE SURVEILLANCE DES ACTIVITÉS DE RENSEIGN RITÉ 1
Comité de surveillance des activités de renseignement de s penses du Programme COMMISSAIRE À LA MAGISTRATURE FÉDÉRALE
Commissaire à la magistrature fédérale – Conseil canadien – Dépenses de fonctionnement SANTÉ
Santé – Subventions inscrites au Budget des dépenses et c forme de paiements comptant et de fourniture de biens
Service canadien d’appui aux tribunaux administratifs – Dé gramme et autorisation dʼeffectuer des dépenses recouv Régime de pensions du Canada et du Compte des opéra rance-emploi
SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINIST
STATISTIQUE CANADA 1
2015-2016
Statistique Canada − Dépenses du Programme, subvention get des dépenses et, conformément au paragraphe 29.1 gestion des finances publiques, autorisation de dépense çues au cours d’un exercice pour compenser les dépens venues, y compris les recettes pour la prestation de serv ternes à d’autres organisations
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.6
SCHEDULE 1.6
Based on the Main Estimates 2016–17, the amount granted is $1 the items in the Main Estimates that are set out in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items CANADIAN SPACE AGENCY
Canadian Space Agency – Capital expenditures CITIZENSHIP AND IMMIGRATION
Citizenship and Immigration – The grants listed in the Estim tions including the provision of goods and services INDUSTRY
Industry – The grants listed in the Estimates and contributio LIBRARY OF PARLIAMENT
Library of Parliament – Program expenditures, including au revenues received during the fiscal year arising from the Library of Parliament NATIONAL ARTS CENTRE CORPORATION
Payments to the National Arts Centre Corporation for opera NATIONAL BATTLEFIELDS COMMISSION
National Battlefields Commission – Program expenditures PUBLIC HEALTH AGENCY OF CANADA
2015-2016
Public Health Agency of Canada – Operating expenditures a paragraph 29.1(2)(a) of the Financial Administration Act pend revenues to offset expenditures incurred in the fisc from the sale of products, inspection services and the pr support services to other organizations
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.6 (French)
ANNEXE 1.6
D’après le Budget principal des dépenses de 2016-2017, la somm total des montants des postes, figurant à la fois dans ce budget et
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées.
No du crédit
Postes AGENCE DE LA SANTÉ PUBLIQUE DU CANADA
Agence de la santé publique du Canada – Dépenses de fonc aux termes du paragraphe 29.1(2) de la Loi sur la gestio bliques, autorisation d’affecter les recettes pour compen engagées au cours de l’exercice pour la vente de produi d’inspection et la prestation de services de soutien inter ganisations AGENCE SPATIALE CANADIENNE
Agence spatiale canadienne – Dépenses en capital BIBLIOTHÈQUE DU PARLEMENT
Bibliothèque du Parlement – Dépenses du Programme, y co tion de dépenser les recettes produites durant l’exercice tivités de la Bibliothèque du Parlement CITOYENNETÉ ET IMMIGRATION
Citoyenneté et Immigration – Subventions inscrites au Bud et contributions, y compris la fourniture de biens et de s COMMISSION DES CHAMPS DE BATAILLE NATIONAUX
Commission des champs de bataille nationaux – Dépenses
Industrie – Subventions inscrites au Budget des dépenses e
INDUSTRIE
SOCIÉTÉ DU CENTRE NATIONAL DES ARTS 1
2015-2016
Paiements à la Société du Centre national des Arts à l’égard fonctionnement
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.7
SCHEDULE 1.7
Based on the Main Estimates 2016–17, the amount granted is $5, the items in the Main Estimates that are set out in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items CANADIAN AIR TRANSPORT SECURITY AUTHORITY
Payments to the Canadian Air Transport Security Authority capital expenditures CANADIAN BROADCASTING CORPORATION
Payments to the Canadian Broadcasting Corporation for op tures CANADIAN SPACE AGENCY
Canadian Space Agency – The grants listed in the Estimate tions ENVIRONMENT
Environment – Operating expenditures and, pursuant to pa of the Financial Administration Act, authority to expend from, and offset related expenditures incurred in the fisc provision of services or the sale of information products operations of the department funded from this Vote, inc analysis and scientific services, hydrometric surveys, re toring services, including oil sands, entry fees and perm services, and authority for the Minister of the Environme sultants as may be required by different Boards at such those Boards may determine; and the payment to each Queen’s Privy Council for Canada who is a Minister with Minister of State who does not preside over a Ministry o not to exceed the salary paid to Ministers of State who p istries of State under the Salaries Act, as adjusted pursu ment of Canada Act and pro rata for any period of less t FINANCE
Finance – Program expenditures, contributions and the pay member of the Queen’s Privy Council for Canada who is out Portfolio or a Minister of State who does not preside State of a salary not to exceed the salary paid to Ministe preside over Ministries of State under the Salaries Act, a suant to the Parliament of Canada Act and pro rata for a than a year and, pursuant to paragraph 29.1(2)(a) of the tration Act, authority to expend revenues received in a fi expenditures incurred in that fiscal year from the provis services to other organizations INDIAN AFFAIRS AND NORTHERN DEVELOPMENT
Indian Affairs and Northern Development – Operating expe
(a) pursuant to paragraph 29.1(2)(a) of the Financial Adm authority to expend revenues received in a fiscal year th sion of internal support services to other organizations t expenditures incurred in the fiscal year;
(b) expenditures on works, buildings and equipment and recoverable expenditures in respect of services provided formed on other than federal property;
(c) authority to provide, in respect of Indian and Inuit ec ment activities, for the capacity development for Indians furnishing of materials and equipment;
2015-2016
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.7
Vote No.
Items
(d) authority to sell electric power to private consumers tions when alternative local sources of supply are not av ance with terms and conditions approved by the Govern
(e) the payment to each member of the Queen’s Privy C who is a Minister without Portfolio or a Minister of State preside over a Ministry of State of a salary not to exceed Ministers of State who preside over Ministries of State u Act, as adjusted pursuant to the Parliament of Canada A any period of less than a year 10
Indian Affairs and Northern Development – The grants liste and contributions INDUSTRY
Industry – Operating expenditures and, pursuant to paragra the Financial Administration Act, authority to expend re during the fiscal year, to offset expenditures incurred in arising from the provision of internal support services to tellectual Property Office and to other organizations, com search, bankruptcy and corporations and from services processes, specifically pre-merger notification filings, ad tificates, advisory opinions and photocopies, provided u tion Act, and the payment to each member of the Queen for Canada who is a Minister without Portfolio or a Mini does not preside over a Ministry of State of a salary not salary paid to Ministers of State who preside over Minis der the Salaries Act, as adjusted pursuant to the Parliam and pro rata for any period of less than a year NATURAL RESOURCES
Natural Resources – Operating expenditures and, pursuant 29.1(2)(a) of the Financial Administration Act, authority t enues received during the fiscal year from the sale of fo mation products; licensing, training and certification act the Explosives Act and Explosives Regulations, 2013; fro sultation, testing, analysis, and administration services a partmental operations; and for the provision of internal to other organizations and the payment to each membe Privy Council for Canada who is a Minister without Portf of State who does not preside over a Ministry of State o exceed the salary paid to Ministers of State who preside State under the Salaries Act, as adjusted pursuant to the Canada Act and pro rata for any period of less than a ye
NATURAL SCIENCES AND ENGINEERING RESEARCH COU 5
Natural Sciences and Engineering Research Council – The g Estimates PUBLIC SERVICE COMMISSION
Public Service Commission – Program expenditures and, p graph 29.1(2)(a) of the Financial Administration Act, auth revenues received in a fiscal year to offset expenditures fiscal year arising from the provision of staffing, assessm selling services and products and the provision of intern ices to other organizations PUBLIC WORKS AND GOVERNMENT SERVICES
2015-2016
Public Works and Government Services – Operating expend vision of accommodation, common and central services able expenditures on behalf of the Canada Pension Plan Insurance Act and the Seized Property Management Act pend revenues received during the fiscal year arising fro tion and central and common services in respect of thes pursuant to paragraph 29.1(2)(a) of the Financial Admin
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.7
Vote No.
Items
internal support services to other organizations; and the member of the Queen’s Privy Council for Canada who is out Portfolio or a Minister of State who does not preside State of a salary not to exceed the salary paid to Ministe preside over Ministries of State under the Salaries Act, a suant to the Parliament of Canada Act and pro rata for a than a year ROYAL CANADIAN MOUNTED POLICE 1
Royal Canadian Mounted Police – Operating expenditures a paragraph 29.1(2)(a) of the Financial Administration Act pend revenues received during a fiscal year to offset ass tures, including revenues from the provision of internal to other organizations
SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNCI 5
Social Sciences and Humanities Research Council – The gra Estimates TRANSPORT
Transport – Operating expenditures and
(a) authority to make expenditures on other than federa course of, or arising out of the exercise of jurisdiction in
(b) authority for the payment of commissions for revenu suant to the Aeronautics Act;
(c) pursuant to paragraph 29.1(2)(a) of the Financial Adm authority to expend revenue received during the fiscal y provision of internal support services to other organizat
(d) the payment to each member of the Queen’s Privy C who is a Minister without Portfolio or a Minister of State preside over a Ministry of State of a salary not to exceed Ministers of State who preside over Ministries of State u Act, as adjusted pursuant to the Parliament of Canada A any period of less than a year VETERANS AFFAIRS 1
2015-2016
Veterans Affairs – Operating expenditures, upkeep of prope gineering and other investigatory planning expenses tha gible value to real property, taxes, insurance and mainte utilities; to authorize, subject to the approval of the Gov necessary remedial work on properties constructed und price contracts and sold under the Veterans’ Land Act (R to correct defects for which neither the Veteran nor the c held financially responsible, and such other work on oth may be required to protect the interest of the Director th ment to each member of the Queen’s Privy Council for C Minister without Portfolio or a Minister of State who doe a Ministry of State of a salary not to exceed the salary p State who preside over Ministries of State under the Sal justed pursuant to the Parliament of Canada Act and pro od of less than a year
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.7 (French)
ANNEXE 1.7
D’après le Budget principal des dépenses de 2016-2017, la somme total des montants des postes, figurant à la fois dans ce budget et
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées.
No du crédit
Postes
ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRAN 1
Paiements à l’Administration canadienne de la sûreté du tra pour les dépenses de fonctionnement et les dépenses e AFFAIRES INDIENNES ET DU NORD CANADIEN
Affaires indiennes et du Nord canadien – Dépenses de fonc
a) conformément au paragraphe 29.1(2) de la Loi sur la nances publiques, autorisation de dépenser les recettes d’un exercice pour la prestation de services de soutien i organisations pour compenser les dépenses connexes s de l’exercice;
b) dépenses ayant trait aux ouvrages, bâtiments et maté et dépenses recouvrables relativement aux services fou effectués sur des propriétés n’appartenant pas au gouve
c) autorisation d’affecter des fonds, dans le cadre des ac économique des Indiens et des Inuits, pour assurer le dé la capacité des Indiens et des Inuits, et pour l’approvisio riaux et en matériel;
d) autorisation de vendre l’électricité aux consommateu vivent dans des centres éloignés et qui ne peuvent pas c sources alternatives locales d’approvisionnement, confo conditions approuvées par le gouverneur en conseil;
e) versement, à chacun des membres du Conseil privé d Canada qui a qualité de ministre sans portefeuille ou de mais qui ne dirige pas un ministère d’État, d’un traiteme celui versé aux ministres d’État qui dirigent un ministère termes de la Loi sur les traitements, rajusté en vertu de ment du Canada et au prorata, pour toute période inféri 10
Affaires indiennes et du Nord canadien – Subventions inscr dépenses et contributions
Agence spatiale canadienne – Subventions inscrites au Bud et contributions
AGENCE SPATIALE CANADIENNE
ANCIENS COMBATTANTS 1
2015-2016
Anciens Combattants – Dépenses de fonctionnement; entre y compris les dépenses afférentes à des travaux de géni technique qui n’ajoutent aucune valeur tangible à la pro lière, aux taxes, à l’assurance et au maintien des service sation, sous réserve de l’approbation du gouverneur en tuer les travaux de réparation nécessaires sur des propr en vertu de contrats particuliers à prix ferme et vendues la Loi sur les terres destinées aux anciens combattants ( V-4), afin de corriger des défectuosités dont ni l’ancien c trepreneur ne peuvent être tenus financièrement respon tout autre travail qui s’impose sur d’autres propriétés afi l’intérêt que le directeur y possède; versement, à chacun Conseil privé de la Reine pour le Canada qui a qualité de portefeuille ou de ministre d’État, mais qui ne dirige pas d’État, d’un traitement n’excédant pas celui versé aux m
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.7 (French)
No du crédit
Postes
dirigent un ministère d’État, aux termes de la Loi sur les té en vertu de la Loi sur le Parlement du Canada et au pr période inférieure à un an COMMISSION DE LA FONCTION PUBLIQUE 1
Commission de la fonction publique – Dépenses du Progra ment au paragraphe 29.1(2) de la Loi sur la gestion des bliques, autorisation d’affecter au cours du même exerc de compenser les dépenses engagées au cours du mêm prestation de produits et services de dotation, d’évaluat ling et la prestation de services de soutien internes à d’a tions
Conseil de recherches en sciences humaines – Subventions get des dépenses
CONSEIL DE RECHERCHES EN SCIENCES HUMAINES
CONSEIL DE RECHERCHES EN SCIENCES NATURELLES ET 5
Conseil de recherches en sciences naturelles et en génie – S crites au Budget des dépenses ENVIRONNEMENT
Environnement – Dépenses de fonctionnement et, aux term 29.1(2) de la Loi sur la gestion des finances publiques, a penser les recettes provenant de la prestation de service de produits d’information découlant des opérations du M cées par ce crédit, y compris les services de recherche, l lyse, les services scientifiques, les relevés hydrologique réglementation et de surveillance, y compris les activité des sables bitumineux, les droits d’entrée et les permis, biens immobiliers; autorisation au ministre de l’Environ des experts-conseils dont les commissions peuvent avo ment que ces commissions peuvent déterminer; versem membres du Conseil privé de la Reine pour le Canada q nistre sans portefeuille ou de ministre d’État, mais qui n nistère d’État, d’un traitement n’excédant pas celui vers d’État qui dirigent un ministère d’État, aux termes de la ments, rajusté en vertu de la Loi sur le Parlement du Can pour toute période inférieure à un an FINANCES
Finances – Dépenses du Programme, contributions et verse des membres du Conseil privé de la Reine pour le Canad ministre sans portefeuille ou de ministre d’État, mais qu ministère d’État, d’un traitement n’excédant pas celui ve d’État qui dirigent un ministère d’État, aux termes de la ments, rajusté en vertu de la Loi sur le Parlement du Can pour toute période inférieure à un an; conformément au 29.1(2) de la Loi sur la gestion des finances publiques, a penser les recettes perçues au cours d’un exercice pour services de soutien internes à d’autres organisations po dépenses connexes survenues au cours de l’exercice GENDARMERIE ROYALE DU CANADA
2015-2016
Gendarmerie royale du Canada – Dépenses de fonctionnem ment au paragraphe 29.1(2) de la Loi sur la gestion des bliques, autorisation de dépenser les recettes perçues a cice pour compenser les dépenses connexes survenues cettes pour la prestation de services de soutien internes sations
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.7 (French)
No du crédit
Postes INDUSTRIE
Industrie – Dépenses de fonctionnement et, conformément 29.1(2) de la Loi sur la gestion des finances publiques, a ter au cours d’un exercice les recettes perçues au cours compensation de ses dépenses relatives à la prestation soutien internes à l’Office de la propriété intellectuelle d d’autres organisations, à la recherche sur les communic et aux corporations et celles qui découlent des services de réglementation, prévus en vertu de la Loi sur la conc d’un avis préalable à une fusion, certificats de décisions consultatifs et photocopies; versement, à chacun des m privé de la Reine pour le Canada qui a qualité de ministr ou de ministre d’État, mais qui ne dirige pas un ministèr tement n’excédant pas celui versé aux ministres d’État q nistère d’État, aux termes de la Loi sur les traitements, r la Loi sur le Parlement du Canada et au prorata, pour to rieure à un an RESSOURCES NATURELLES
Ressources naturelles – Dépenses de fonctionnement et, au graphe 29.1(2) de la Loi sur la gestion des finances publ de dépenser les recettes reçues pendant l’exercice par s produits d’information et de produits forestiers, de la dé mis, des cours de formation et des certifications liés à la sifs et au Règlement de 2013 sur les explosifs, de la perc pour les services de recherche, de consultation, d’évalua d’administration dans le cadre des activités du Ministère tion de services de soutien internes à d’autres organisat chacun des membres du Conseil privé de la Reine pour qualité de ministre sans portefeuille ou de ministre d’Éta rige pas un ministère d’État, d’un traitement n’excédant aux ministres d’État qui dirigent un ministère d’État, aux sur les traitements, rajusté en vertu de la Loi sur le Parle et au prorata, pour toute période inférieure à un an SOCIÉTÉ RADIO-CANADA
Paiements à la Société Radio-Canada pour les dépenses de TRANSPORTS
Transports – Dépenses de fonctionnement et :
a) autorisation d’engager des dépenses pour des biens a raux pendant l’exercice d’une juridiction ou par suite de juridiction en matière d’aéronautique;
b) autorisation de faire des paiements de commissions p ment de revenus conformément à la Loi sur l’aéronautiq
c) aux termes du paragraphe 29.1(2) de la Loi sur la gest publiques, autorisation de dépenser les recettes de l’exe celles provenant de la prestation de services de soutien organisations;
d) versement, à chacun des membres du Conseil privé d Canada qui a qualité de ministre sans portefeuille ou de mais qui ne dirige pas un ministère d’État, d’un traiteme celui versé aux ministres d’État qui dirigent un ministère termes de la Loi sur les traitements, rajusté en vertu de ment du Canada et au prorata, pour toute période inféri TRAVAUX PUBLICS ET SERVICES GOUVERNEMENTAUX 1
2015-2016
Travaux publics et Services gouvernementaux – Dépenses ment pour la prestation de services de gestion des locau
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 1.7 (French)
No du crédit
Postes
communs et centraux, y compris les dépenses recouvra gime de pensions du Canada, de la Loi sur l’assurance-e sur l’administration des biens saisis; autorisation de dép de l’exercice découlant des services de gestion des loca communs et centraux et, conformément au paragraphe sur la gestion des finances publiques, des services de so d’autres organisations; versement, à chacun des membr vé de la Reine pour le Canada qui a qualité de ministre s ou de ministre d’État, mais qui ne dirige pas un ministèr tement n’excédant pas celui versé aux ministres d’État q nistère d’État, aux termes de la Loi sur les traitements, r la Loi sur le Parlement du Canada et au prorata, pour to rieure à un an
2015-2016
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 2
SCHEDULE 2
Based on the Main Estimates 2016–17, the amount granted is $1,3 the items in the Main Estimates that are set out in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year endin following fiscal year ending March 31, 2018 and the purposes for w Vote No.
Items CANADA BORDER SERVICES AGENCY
Canada Border Services Agency – Operating expenditures a paragraph 29.1(2)(a) of the Financial Administration Act pend in the current fiscal year revenues received during lated to the border operations of the Canada Border Ser for the provision of a service or the use of a facility or fo or privilege; and payments received under contracts ent Agency
Canada Border Services Agency – Capital expenditures CANADA REVENUE AGENCY
Canada Revenue Agency – Operating expenditures, contrib erable expenditures on behalf of the Canada Pension Pla ployment Insurance Act
Canada Revenue Agency – Capital expenditures and recove tures on behalf of the Canada Pension Plan and the Emp ance Act PARKS CANADA AGENCY
Parks Canada Agency – Program expenditures, including ca tures, the grants listed in the Estimates and contribution penditures on other than federal property, and payment municipalities as contributions towards the cost of unde out by those bodies
Payments to the New Parks and Historic Sites Account for t tablishing new national parks, national historic sites and areas, as set out in section 21 of the Parks Canada Agen
2015-2016
Chapter 2: Appropriation Act No. 1, 2016–17 SCHEDULE 2 (French)
ANNEXE 2
D’après le Budget principal des dépenses de 2016-2017, la somm total des montants des postes, figurant à la fois dans ce budget et
Sommes accordées par la présente loi à Sa Majesté pour l’exercice en cours et à l’exercice suivant se terminant le 31 mars 2018, et fin
No du crédit
Postes AGENCE DES SERVICES FRONTALIERS DU CANADA
Agence des services frontaliers du Canada – Dépenses de f aux termes du paragraphe 29.1(2) de la Loi sur la gestio bliques, autorisation de dépenser durant l’exercice en co perçues pendant l’exercice et qui se rapportent aux activ de l’Agence des services frontaliers du Canada : droits p d’un service ou pour l’utilisation d’une installation ou po droit ou privilège; et paiements reçus en vertu de contra l’Agence
Agence des services frontaliers du Canada – Dépenses en c AGENCE DU REVENU DU CANADA
Agence du revenu du Canada – Dépenses de fonctionneme et dépenses recouvrables au titre du Régime de pension la Loi sur l’assurance-emploi
Agence du revenu du Canada – Dépenses en capital et dépe au titre du Régime de pensions du Canada et de la Loi s ploi
Agence Parcs Canada – Dépenses du Programme, y compr capital, subventions inscrites au Budget des dépenses e dont les dépenses engagées sur des propriétés autres q vernement fédéral, et les paiements aux provinces et au titre de contributions au coût des engagements réalisés
Paiements au Compte des nouveaux parcs et lieux historiq l’établissement de nouveaux parcs nationaux, lieux hist et autres aires patrimoniales connexes aux fins énoncée la Loi sur l’Agence Parcs Canada
AGENCE PARCS CANADA
Published under authority of the Speaker of the House of Commons 2015-2016
|
First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 1
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2016
ASSENTED TO MARCH 24, 2016 BILL C-8
SUMMARY This enactment grants the sum of $2,835,726,858 towards defraying charges and expenses of the federal public administration for the fiscal year ending March 31, 2016 that are not otherwise provided for.
ii
64-65 ELIZABETH II
CHAPTER 1
An Act for granting to Her Majesty certain sums of money for the federal public administration for the fiscal year ending March 31, 2016 [Assented to 24th March, 2016] MOST GRACIOUS SOVEREIGN, Preamble
Whereas it appears by message from His Excellency the Right Honourable David Johnston, Governor General and Commander-in-Chief of Canada, and the Estimates accompanying that message, that the sums mentioned below are required to defray certain expenses of the federal public administration, not otherwise provided for, for the fiscal year ending March 31, 2016, and for other purposes connected with the federal public administration; May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, that: Short title 1 This Act may be cited as the Appropriation Act No. 5,
2015–16. $2,835,726,858 granted for 2015–16 2 There may be paid out of the Consolidated Revenue
Fund a sum not exceeding in the whole $2,835,726,858 towards defraying the several charges and expenses of the federal public administration for the fiscal year ending March 31, 2016, not otherwise provided for, being the total of the amounts of the items set out in the Supplementary Estimates (C) for that fiscal year as contained in Schedules 1 and 2.
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 Sections 3-6
Purpose of each item 3 (1) The amount authorized by this Act to be paid in respect of an item may be paid only for the purposes, and subject to any terms and conditions, specified in the item. Effective date (2) The provisions of each item in Schedules 1 and 2 are deemed to have effect as of April 1, 2015.
Commitments 4 (1) Where an item in the Estimates referred to in section 2 confers authority to enter into commitments up to an amount stated in those Estimates or increases the amount up to which commitments may be entered into under any other Act, or where a commitment is to be entered into under subsection (2), the commitment may be entered into in accordance with the terms of that item or in accordance with subsection (2) if the amount of the commitment proposed to be entered into, together with all previous commitments entered into in accordance with this section or under that other Act, does not exceed the total amount of the commitment authority stated in that item or calculated in accordance with subsection (2).
Commitment limits — revenue-spending authority (2) Where an item in the Estimates referred to in section 2 or a provision of any Act confers authority to spend revenues, commitments may be entered into in accordance with the terms of that item or provision up to an amount equal to the aggregate of (a) the amount, if any, appropriated in respect of that item or provision, and (b) the amount of revenues actually received or, in the case of an item in those Estimates, the estimated revenues set out in the details related to the item, whichever is greater.
Adjustments in accounts of Canada — Schedule 1 5 An appropriation that is granted by this Act or any other Act and referred to in Schedule 1 may be charged after the end of the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that fiscal year that do not require payments out of the Consolidated Revenue Fund.
Adjustments in accounts of Canada — Schedule 2 6 (1) An appropriation that is granted by this Act or any other Act and referred to in Schedule 2 may be charged
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 Sections 6-7
after the end of the fiscal year following the fiscal year for which the appropriation is granted at any time before the day on which the Public Accounts for that second fiscal year are tabled in Parliament, for the purpose of making adjustments in the accounts of Canada for that second fiscal year that do not require payments out of the Consolidated Revenue Fund. Order of payment (2) Despite any other provision of this Act, amounts appropriated by this Act and set out in Schedule 2 may be paid and applied at any time on or before March 31, 2017, so long as every payment is charged first against the relevant amount appropriated under any Act that is earliest in time until that amount is exhausted, next against the relevant amount appropriated under any other Act, including this Act, that is next in time until that amount is exhausted and so on. The balance of amounts so appropriated by this Act that have not been charged, subject to the adjustments referred to in section 37 of the Financial Administration Act, lapse at the end of the fiscal year following the fiscal year ending March 31, 2016. Public Accounts 7 Amounts paid or applied under the authority of this Act shall be accounted for in the Public Accounts under section 64 of the Financial Administration Act.
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
SCHEDULE 1
Based on Supplementary Estimates (C), 2015–16, the amount g items contained in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year ending Vote No.
Items AGRICULTURE AND AGRI-FOOD
1c
Agriculture and Agri-Food – Operating expenditures and, p 29.1(2)(a) of the Financial Administration Act, authority ceived from, and to offset expenditures incurred in the tive research agreements and research services, the gra ties of the Community Pasture Program, the administra program, and the provision of internal support services and the payment to each member of the Queen’s Privy is a Minister without Portfolio or a Minister of State wh Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe To authorize the transfers of appropriations listed in the vide a further amount
5c
Agriculture and Agri-Food – Capital expenditures
10c
Agriculture and Agri-Food – The grants listed in the Estima ATLANTIC CANADA OPPORTUNITIES AGENCY
5c
Atlantic Canada Opportunities Agency – The grants listed i tributions ATOMIC ENERGY OF CANADA LIMITED
1c
Payments to Atomic Energy of Canada Limited for operatin tures – To authorize the transfers of appropriations liste to provide a further amount CANADA COUNCIL FOR THE ARTS
1c
Payments to the Canada Council for the Arts under section for the Arts Act, to be used for the furtherance of the ob of that Act – To authorize the transfers of appropriation CANADIAN AIR TRANSPORT SECURITY AUTHORITY
1c
Payments to the Canadian Air Transport Security Authority expenditures CANADIAN FOOD INSPECTION AGENCY
1c
Canadian Food Inspection Agency – Operating expenditure authorize the transfers of appropriations listed in these
5c
Canadian Food Inspection Agency – Capital expenditures – fers of appropriations listed in these Estimates
CANADIAN HERITAGE 1c
2015-2016
Canadian Heritage – Operating expenditures and, pursuan of the Financial Administration Act, authority to expend ing the fiscal year by the Canadian Conservation Institu Information Network, the Canadian Audio-Visual Certifi ital Experience Program and from the provision of inter other organizations, and the payment to each member
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
Council for Canada who is a Minister without Portfolio does not preside over a Ministry of State of a salary no to Ministers of State who preside over Ministries of Sta as adjusted pursuant to the Parliament of Canada Act a of less than a year – To authorize the transfers of appro Estimates and to provide a further amount 5c
Canadian Heritage – The grants listed in the Estimates and ize the transfers of appropriations listed in these Estima ther amount CANADIAN HIGH ARCTIC RESEARCH STATION
3c
Canadian High Arctic Research Station – Program expendi the Estimates and contributions – To authorize the tran ed in these Estimates and to provide a further amount CANADIAN INSTITUTES OF HEALTH RESEARCH
5c
Canadian Institutes of Health Research – The grants listed
CANADIAN NORTHERN ECONOMIC DEVELOPMENT AGEN 5c
Canadian Northern Economic Development Agency – Cont CANADIAN NUCLEAR SAFETY COMMISSION
1c
Canadian Nuclear Safety Commission – Program expendit the Estimates and contributions – To authorize the tran listed in these Estimates CANADIAN SECURITY INTELLIGENCE SERVICE
1c
Canadian Security Intelligence Service – Program expendit transfers of appropriations listed in these Estimates CANADIAN SPACE AGENCY
1c
Canadian Space Agency – Operating expenditures – To au appropriations listed in these Estimates CANADIAN TOURISM COMMISSION
1c
Payments to the Canadian Tourism Commission CITIZENSHIP AND IMMIGRATION
1c
Citizenship and Immigration – Operating expenditures and 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year from, and to offset related expen fiscal year arising from, the provision of services relate ence Canada, and the payment to each member of the Canada who is a Minister without Portfolio or a Ministe preside over a Ministry of State of a salary not to excee isters of State who preside over Ministries of State und justed pursuant to the Parliament of Canada Act and pr less than a year – To authorize the transfers of appropri mates and to provide a further amount
5c
Citizenship and Immigration – The grants listed in the Estim including the provision of goods and services – To auth propriations listed in these Estimates and to provide a f
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items COMMUNICATIONS SECURITY ESTABLISHMENT
1c
Communications Security Establishment – Program expen paragraph 29.1(2)(a) of the Financial Administration Ac enues received during the fiscal year arising from the o tion, including the provision of internal support service to offset expenditures incurred in the fiscal year – To au appropriations listed in these Estimates and to provide CORRECTIONAL SERVICE OF CANADA
1c
Correctional Service of Canada – Operating expenditures, timates, contributions, and
(a) authority to pay into the Inmate Welfare Fund reven year from projects operated by inmates and financed b (b) authority to operate canteens in federal institutions from sales into the Inmate Welfare Fund;
(c) payments, in accordance with terms and conditions nor in Council, to or on behalf of discharged inmates w ity caused by participation in normal program activity i to dependants of deceased inmates and ex-inmates wh participation in normal program activity in federal instit
(d) authority for the Minister of Public Safety and Emer ject to the approval of the Governor in Council, to enter any province for the confinement in institutions of that sentenced or committed to a penitentiary, for compens of such persons and for payment in respect of the cons of such institutions 5c
Correctional Service of Canada – Capital expenditures, incl tributions to
(a) aboriginal communities as defined in section 79 of t tional Release Act in connection with the provision of c suant to section 81 of that Act; and
(b) non-profit organizations involved in community cor provinces and municipalities towards construction don
ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR TH 5c
Economic Development Agency of Canada for the Regions listed in the Estimates and contributions – To authorize ations listed in these Estimates and to provide a further EMPLOYMENT AND SOCIAL DEVELOPMENT
1c
Employment and Social Development – Operating expend
(a) authority to make recoverable expenditures on beha Plan and the Employment Insurance Operating Accoun
(b) pursuant to paragraph 29.1(2)(a) of the Financial Ad ty to expend, to offset related expenditures incurred in received in the fiscal year arising from
(i) the provision of Public Access Programs Sector s
(ii) services to assist provinces in the administration funded under Labour Market Development Agreeme
(iii) services offered on behalf of other federal gover and/or federal government departmental corporatio
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
(iv) the amount charged to any Crown corporation u the Government Employees Compensation Act in re costs for subrogated claims for Crown corporations,
(v) the portion of the Government Employees Comp tal or agency subrogated claim settlements related t
(c) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe To authorize the transfers of appropriations listed in the vide a further amount 5c
Employment and Social Development – The grants listed i tributions – To authorize the transfers of appropriations and to provide a further amount
7c
Pursuant to subsection 25(2) of the Financial Administratio the Accounts of Canada 679 debts due to Her Majesty in ing to $62,858 related to overpayments from the Gover – To authorize the transfers of appropriations listed in t
9c
Pursuant to subsection 25(2) of the Financial Administratio the Accounts of Canada 33,967 debts due to Her Majest amounting to $175,959,012 related to Canada Student L ENVIRONMENT
1c
Environment – Operating expenditures and, pursuant to pa Financial Administration Act, authority to expend reven offset related expenditures incurred in the fiscal year fo ices or the sale of information products arising from the partment funded from this Vote, including research, an ices, hydrometric surveys, regulatory and monitoring s sands, entry fees and permits, real property services, an ter of the Environment to engage consultants as may b Boards at such remuneration as those Boards may dete to each member of the Queen’s Privy Council for Canad out Portfolio or a Minister of State who does not presid of a salary not to exceed the salary paid to Ministers of Ministries of State under the Salaries Act, as adjusted p of Canada Act and pro rata for any period of less than a transfers of appropriations listed in these Estimates and amount
10c
Environment – The grants listed in the Estimates and contr tions to developing countries in accordance with the M plementation of the Montreal Protocol taking the form o the provision of goods, equipment or services – To auth propriations listed in these Estimates FINANCE
1c
2015-2016
Finance – Operating expenditures and the payment to each Privy Council for Canada who is a Minister without Port State who does not preside over a Ministry of State of a salary paid to Ministers of State who preside over Mini Salaries Act, as adjusted pursuant to the Parliament of for any period of less than a year and, pursuant to para Financial Administration Act, authority to expend reven year to offset expenditures incurred in that fiscal year fr nal services to other organizations
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS CE 1c
Financial Transactions and Reports Analysis Centre of Can tures and, pursuant to paragraph 29.1(2)(a) of the Finan authority to expend revenues received in a fiscal year th internal support services to other organizations to offse incurred in the fiscal year for the sharing of information mation technology processes and systems FISHERIES AND OCEANS
1c
Fisheries and Oceans – Operating expenditures and
(a) Canada’s share of expenses of the International Fish thority to provide free accommodation for the Internati sions and authority to make recoverable advances in th of the International Fisheries Commissions of joint cost
(b) authority to make recoverable advances for transpo other shipping services performed on behalf of individu other governments in the course of, or arising out of, th in navigation, including aids to navigation and shipping
(c) pursuant to paragraph 29.1(2)(a) of the Financial Adm to expend revenue received during the fiscal year in the from, the activities of the Canadian Coast Guard and fo support services to other organizations; and
(d) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe To authorize the transfers of appropriations listed in the vide a further amount 5c
Fisheries and Oceans – Capital expenditures and authority provinces, municipalities and local or private authoritie wards construction done by those bodies and authority posal of commercial fishing vessels – To authorize the t tions listed in these Estimates and to provide a further a
10c
Fisheries and Oceans – The grants listed in the Estimates a thorize the transfers of appropriations listed in these Es further amount FOREIGN AFFAIRS, TRADE AND DEVELOPMENT
1c
2015-2016
Foreign Affairs, Trade and Development – Operating expen related to the appointment of Canada’s representatives those officials, and to the assignment of Canadians to t organizations and authority to make recoverable advan ceeding the amounts of the shares of such organization spect of the provision of office accommodation for the tion Organization; recoverable expenditures for assistan distressed Canadian citizens and Canadian residents liv their dependants; and, pursuant to paragraph 29.1(2)(a) tration Act, authority to expend revenues received in a offset related expenditures incurred in the fiscal year ar of services related to: training services provided by the Institute; trade and education fairs, trade missions and ness development services; investment development s telecommunication services; departmental publications abroad to other government departments, agencies, Cr other non-federal organizations; specialized consular se to each member of the Queen’s Privy Council for Canad out Portfolio or a Minister of State who does not presid of a salary not to exceed the salary paid to Ministers of
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
Ministries of State under the Salaries Act, as adjusted p of Canada Act and pro rata for any period of less than a transfers of appropriations listed in the Estimates and t amount 5c
Foreign Affairs, Trade and Development – Capital expendit transfers of appropriations listed in the Estimates and t amount
10c
Foreign Affairs, Trade and Development – The grants listed contributions including payments for other specified pu provision of goods and services for: international secur tional development assistance, international humanitar peace assistance and promotion of trade and investme transfers of appropriations listed in the Estimates and t amount
15c
Payments, in respect of pension, insurance and social secu arrangements for employees locally engaged outside o the administration of such programs or arrangements, tributions, benefit payments, fees and other expenditur ployees locally engaged outside Canada and for such o Board determines
20c
Pursuant to subsection 12(2) of the International Developm tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister rect payments for the purpose of contributions to the in tutions may not exceed $292,500,000 in the period com and ending on March 31, 2016
L25c
Pursuant to subsection 12(2) of the International Developm tions) Assistance Act, the amount of financial assistanc ter of Foreign Affairs, in consultation with the Minister chase of shares of international financial institutions, m of $41,923,065 in United States dollars over a period co 2015 and ending on March 31, 2016, which amount is e lars at $45,471,873 HEALTH
1c
Health – Operating expenditures and, pursuant to paragrap cial Administration Act, authority to spend revenues to curred in the fiscal year arising from the provision of se ucts related to health protection, regulatory activities an the provision of internal support services to other organ ment to each member of the Queen’s Privy Council for without Portfolio or a Minister of State who does not pr State of a salary not to exceed the salary paid to Minist over Ministries of State under the Salaries Act, as adjus liament of Canada Act and pro rata for any period of les
5c
Health – Capital expenditures – To authorize the transfers o these Estimates
10c
Health – The grants listed in the Estimates and contribution tary payments or the provision of goods or services – T of appropriations listed in these Estimates and to provi IMMIGRATION AND REFUGEE BOARD
1c
Immigration and Refugee Board – Program expenditures INDIAN AFFAIRS AND NORTHERN DEVELOPMENT
1c
2015-2016
Indian Affairs and Northern Development – Operating expe
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
(a) pursuant to paragraph 29.1(2)(a) of the Financial Ad to expend revenues received in a fiscal year through th support services to other organizations to offset associa curred in the fiscal year;
(b) expenditures on works, buildings and equipment an coverable expenditures in respect of services provided other than federal property;
(c) authority to provide, in respect of Indian and Inuit ec tivities, for the capacity development for Indians and In materials and equipment;
(d) authority to sell electric power to private consumers when alternative local sources of supply are not availab terms and conditions approved by the Governor in Cou
(e) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe 5c
Indian Affairs and Northern Development – Capital expend
(a) expenditures on buildings, works, land and equipme and ownership of which may be transferred to provinci and conditions approved by the Governor in Council, o of Indians or individual Indians at the discretion of the M and Northern Development, and such expenditures on ty; and
(b) authority to make recoverable expenditures in amou shares of provincial governments of expenditures on ro 10c
Indian Affairs and Northern Development – The grants liste contributions – To authorize the transfers of appropriat mates and to provide a further amount INDUSTRY
1c
Industry – Operating expenditures and, pursuant to paragr nancial Administration Act, authority to expend revenu cal year, to offset expenditures incurred in the fiscal yea sion of internal support services to other organizations, search, bankruptcy and corporations and from services es, specifically pre-merger notification filings, advance ry opinions and photocopies, provided under the Comp ment to each member of the Queen’s Privy Council for without Portfolio or a Minister of State who does not pr State of a salary not to exceed the salary paid to Minist over Ministries of State under the Salaries Act, as adjus liament of Canada Act and pro rata for any period of les ize the transfers of appropriations listed in these Estima
5c
Industry – Capital expenditures – To authorize the transfers in these Estimates
10c
Industry – The grants listed in the Estimates and contributi transfers of appropriations listed in these Estimates JUSTICE
1c
2015-2016
Justice – Operating expenditures and, pursuant to paragra cial Administration Act, authority to expend revenues r and to offset expenditures incurred in the fiscal year, ar of mandatory legal services to Government departmen tional services to Crown corporations, non-federal orga al organizations provided they are consistent with the D
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
and from the provision of internal support services to o the payment to each member of the Queen’s Privy Cou Minister without Portfolio or a Minister of State who do Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe 5c
Justice – The grants listed in the Estimates and contributio LIBRARY AND ARCHIVES OF CANADA
1c
Library and Archives of Canada – Program expenditures, th timates, contributions, and, pursuant to paragraph 29.1 ministration Act, authority to expend revenues received ditures incurred in the fiscal year arising from access to terials from the collection – To authorize the transfers o these Estimates NATIONAL CAPITAL COMMISSION
1c
Payments to the National Capital Commission for operatin thorize the transfers of appropriations listed in these Es
NATIONAL DEFENCE 1c
National Defence – Operating expenditures and authority f subject to allotment by the Treasury Board, of $27,379,9 of Votes 1, 5 and 10 of the Department regardless of the ment of those commitments comes due (of which it is e $9,345,616,973 will come due for payment in future yea the direction of the Treasury Board, to make recoverabl vances in respect of materials supplied to or services p dividuals, corporations, outside agencies, other govern agencies and other governments and, pursuant to para nancial Administration Act, authority to expend revenu cal year, to offset related expenditures for the purposes provision of internal support services to other organiza make payments, in respect of pension, insurance and s or other arrangements for employees locally engaged o respect of the administration of such programs or arran miums, contributions, benefits, fees and other expendit employees locally engaged outside of Canada and for s Treasury Board determines, and the payment to each m Privy Council for Canada who is a Minister without Port State who does not preside over a Ministry of State of a salary paid to Ministers of State who preside over Mini Salaries Act, as adjusted pursuant to the Parliament of for any period of less than a year – To authorize the tran listed in these Estimates and to provide a further amou
5c
National Defence – Capital expenditures NATIONAL ENERGY BOARD
1c
2015-2016
National Energy Board – Program expenditures, contributi paragraph 29.1(2)(a) of the Financial Administration Ac enues received during the fiscal year for regulatory serv gas exploration, production and operations provided to Northwest Territories
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items NATIONAL RESEARCH COUNCIL OF CANADA
5c
National Research Council of Canada – Capital expenditure transfers of appropriations listed in these Estimates
10c
National Research Council of Canada – The grants listed in butions, including the provision of goods and services ty Meter Telescope Observatory – To authorize the tran listed in these Estimates and to provide a further amou NATURAL RESOURCES
1c
Natural Resources – Operating expenditures and, pursuan of the Financial Administration Act, authority to expend ing the fiscal year from the sale of forestry and informa training and certification activities related to the Explos Regulations, 2013; from research, consultation, testing, tion services as part of the departmental operations; an ternal support services to other organizations and the p of the Queen’s Privy Council for Canada who is a Minis Minister of State who does not preside over a Ministry exceed the salary paid to Ministers of State who presid under the Salaries Act, as adjusted pursuant to the Parl pro rata for any period of less than a year – To authoriz priations listed in these Estimates and to provide a furth
5c
Natural Resources – Capital expenditures – To authorize th tions listed in these Estimates
10c
Natural Resources – The grants listed in the Estimates and ize the transfers of appropriations listed in these Estima
NATURAL SCIENCES AND ENGINEERING RESEARCH COU 5c
Natural Sciences and Engineering Research Council – The mates – To authorize the transfers of appropriations list to provide a further amount OFFICE OF INFRASTRUCTURE OF CANADA
1c
Office of Infrastructure of Canada – Operating expenditure
5c
Office of Infrastructure of Canada – Capital expenditures OFFICE OF THE CO-ORDINATOR, STATUS OF WOMEN
1c
Office of the Co-ordinator, Status of Women – Operating e ment to each member of the Queen’s Privy Council for without Portfolio or a Minister of State who does not pr State of a salary not to exceed the salary paid to Minist over Ministries of State under the Salaries Act, as adjus liament of Canada Act and pro rata for any period of les
5c
Office of the Co-ordinator, Status of Women – The grants l contributions – To authorize the transfers of appropriat mates OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS
1c
2015-2016
Office of the Director of Public Prosecutions – Program exp to paragraph 29.1(2)(a) of the Financial Administration revenues received in a fiscal year, and to offset expend cal year, arising from the provision of prosecution and vices and the provision of internal support services to o and optional services to Crown corporations, non-feder
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
international organizations provided they are consisten rector of Public Prosecution’s mandate PARLIAMENTARY PROTECTIVE SERVICE 3c
Parliamentary Protective Service – Program expenditures PAROLE BOARD OF CANADA
1c
Parole Board of Canada – Program expenditures and, purs 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year, and to offset expenditures incurr ing from the provision of services to process record sus persons convicted of offences under federal Acts and re PRIVY COUNCIL
1c
Privy Council – Program expenditures, including operating missions of Inquiry not otherwise provided for and the Minister’s residence; and the payment to each member Council for Canada who is a Minister without Portfolio does not preside over a Ministry of State of a salary no to Ministers of State who preside over Ministries of Sta as adjusted pursuant to the Parliament of Canada Act a of less than a year and, pursuant to paragraph 29.1(2)(a istration Act, authority to expend revenues received in provision of internal support services to other departm tures incurred in the fiscal year PUBLIC HEALTH AGENCY OF CANADA
1c
Public Health Agency of Canada – Operating expenditures graph 29.1(2)(a) of the Financial Administration Act, aut enues to offset expenditures incurred in the fiscal year products, inspection services and the provision of inter other organizations – To authorize the transfers of appr Estimates and to provide a further amount
5c
Public Health Agency of Canada – Capital expenditures – T of appropriations listed in these Estimates
10c
Public Health Agency of Canada – The grants listed in the E tions – To authorize the transfers of appropriations liste to provide a further amount PUBLIC SAFETY AND EMERGENCY PREPAREDNESS
1c
Public Safety and Emergency Preparedness – Operating ex to paragraph 29.1(2)(a) of the Financial Administration revenues received in a fiscal year through the provision ices to other organizations to offset associated expendi year, and the payment to each member of the Queen’s who is a Minister without Portfolio or a Minister of Stat over a Ministry of State of a salary not to exceed the sa State who preside over Ministries of State under the Sa pursuant to the Parliament of Canada Act and pro rata f a year – To authorize the transfers of appropriations list
5c
Public Safety and Emergency Preparedness – The grants li contributions – To authorize the transfers of appropriat mates
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items PUBLIC SERVICE COMMISSION
1c
Public Service Commission – Program expenditures and, p 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year to offset expenditures incurred in from the provision of staffing, assessment and counsel ucts and the provision of internal support services to ot authorize the transfers of appropriations listed in these PUBLIC WORKS AND GOVERNMENT SERVICES
1c
Public Works and Government Services – Operating expen of accommodation, common and central services inclu tures on behalf of the Canada Pension Plan, the Employ the Seized Property Management Act; authority to expe during the fiscal year arising from accommodation and services in respect of these services and, pursuant to pa Financial Administration Act, internal support services and the payment to each member of the Queen’s Privy is a Minister without Portfolio or a Minister of State wh Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe To authorize the transfers of appropriations listed in the vide a further amount
5c
Public Works and Government Services – Capital expendit tures on works other than federal property and authorit federal property for improvements authorized by the M and Government Services – To authorize the transfers o these Estimates and to provide a further amount ROYAL CANADIAN MOUNTED POLICE
1c
Royal Canadian Mounted Police – Operating expenditures graph 29.1(2)(a) of the Financial Administration Act, aut enues received during a fiscal year to offset associated revenues from the provision of internal support service To authorize the transfers of appropriations listed in the vide a further amount
5c
Royal Canadian Mounted Police – Capital expenditures – T of appropriations listed in these Estimates and to provi
10c
Royal Canadian Mounted Police – The grants listed in the E tions, provided that the amount listed for any grant ma creased subject to the approval of the Treasury Board SECURITY INTELLIGENCE REVIEW COMMITTEE
1c
Security Intelligence Review Committee – Program expend SHARED SERVICES CANADA
1c
Shared Services Canada – Operating expenditures and, pu 29.1(2)(a) of the Financial Administration Act, authority ceived in the fiscal year to offset expenditures incurred from the provision of information technology services – fers of appropriations listed in these Estimates and to p
5c
Shared Services Canada – Capital expenditures – To autho propriations listed in these Estimates and to provide a f
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
SOCIAL SCIENCES AND HUMANITIES RESEARCH COUNC 1c
Social Sciences and Humanities Research Council – Opera thorize the transfers of appropriations listed in these Es
5c
Social Sciences and Humanities Research Council – The gr mates TRANSPORT
1c
Transport – Operating expenditures and
(a) authority to make expenditures on other than federa of, or arising out of the exercise of jurisdiction in, aeron
(b) authority for the payment of commissions for reven the Aeronautics Act;
(c) pursuant to paragraph 29.1(2)(a) of the Financial Adm to expend revenue received during the fiscal year inclu ternal support services to other organizations; and
(d) the payment to each member of the Queen’s Privy C a Minister without Portfolio or a Minister of State who d Ministry of State of a salary not to exceed the salary pa who preside over Ministries of State under the Salaries to the Parliament of Canada Act and pro rata for any pe To authorize the transfers of appropriations listed in the vide a further amount 10c
Transport – The grants listed in the Estimates and contribu TREASURY BOARD SECRETARIAT
1c
Treasury Board Secretariat – Program expenditures and th ber of the Queen’s Privy Council for Canada who is a M or a Minister of State who does not preside over a Mini not to exceed the salary paid to Ministers of State who State under the Salaries Act, as adjusted pursuant to th Act and pro rata for any period of less than a year and, 29.1(2)(a) of the Financial Administration Act, authority ceived in a fiscal year, and to offset expenditures incurr ing from the provision of internal support services to ot from activities of the Treasury Board Secretariat
20c
Public Service Insurance – Payments, in respect of insuran programs or other arrangements, or in respect of the ad grams, or arrangements, including premiums, contribu other expenditures, made in respect of the public servic for such other persons, as Treasury Board determines, any revenues or other amounts received in respect of s ments to offset any such expenditures in respect of suc ments and to provide for the return to certain employee premium reduction under subsection 96(3) of the Empl VETERANS AFFAIRS
1c
2015-2016
Veterans Affairs – Operating expenditures, upkeep of prop ing and other investigatory planning expenses that do n real property, taxes, insurance and maintenance of pub subject to the approval of the Governor in Council, nece properties constructed under individual firm price contr Veterans’ Land Act (R.S.C. 1970, c. V-4), to correct defec Veteran nor the contractor can be held financially respo work on other properties as may be required to protect tor therein and the payment to each member of the Qu Canada who is a Minister without Portfolio or a Ministe preside over a Ministry of State of a salary not to excee
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1
Vote No.
Items
Ministers of State who preside over Ministries of State adjusted pursuant to the Parliament of Canada Act and less than a year 5c
Veterans Affairs – The grants listed in the Estimates and co that the amount listed for any grant may be increased o the approval of the Treasury Board VIA RAIL CANADA INC.
1c
Payments to VIA Rail Canada Inc. in respect of the costs of Company, payments for capital purposes and payment passenger services in Canada in accordance with contr to subparagraph (c)(i) of Transport Vote 52d, Appropria WESTERN ECONOMIC DIVERSIFICATION
5c
2015-2016
Western Economic Diversification – The grants listed in the tions – To authorize the transfers of appropriations liste to provide a further amount
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
ANNEXE 1
D’après le Budget supplémentaire des dépenses (C) de 2015-2016 tants des postes que contient la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice dées. No du crédit
Postes
ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRAN 1c
Paiements à l’Administration canadienne de la sûreté du tr dépenses de fonctionnement et les dépenses en capital
AFFAIRES ÉTRANGÈRES, COMMERCE ET DÉVELOPPEMEN 1c
Affaires étrangères, Commerce et Développement – Dépen compris celles liées à la nomination de représentants d leur personnel et aux Canadiens affectés par le gouvern sonnel d’organismes internationaux, et autorisation de vrables jusqu’à concurrence de la valeur des actions dé ganismes; dépenses relatives aux locaux de l’Organisat ternationale; dépenses recouvrables aux fins d’aide aux sidents canadiens domiciliés hors du Canada, y compri charge, qui sont dans le besoin à l’étranger et rapatriem conformément au paragraphe 29.1(2) de la Loi sur la ge bliques, autorisation de dépenser les recettes perçues a pour compenser les dépenses connexes survenues au c pour des services de formation offerts par l’Institut can rieur, les foires commerciales et de l’éducation, les mis d’autres services de développement du commerce inte développement des investissements, des services de té nationale, des publications ministérielles et d’autres se à d’autres ministères, à des organismes, à des sociétés nisations non fédérales et des services consulaires spéc cun des membres du Conseil privé de la Reine pour le C ministre sans portefeuille ou de ministre d’État, mais qu tère d’État, d’un traitement n’excédant pas celui versé a dirigent un ministère d’État, aux termes de la Loi sur le vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an – Pour autoriser les transferts de crédits des dépenses et pour prévoir un montant supplémenta
5c
Affaires étrangères, Commerce et Développement – Dépen toriser les transferts de crédits inscrits au présent budg prévoir un montant supplémentaire
10c
Affaires étrangères, Commerce et Développement – Subve get des dépenses et contributions, y compris les paiem sées et la fourniture de biens et de services aux fins d’a té internationale, d’aide au développement internationa ternationale, d’aide à la paix mondiale et de la promotio l’investissement – Pour autoriser les transferts de crédi get des dépenses et pour prévoir un montant suppléme
15c
Paiements au titre des programmes de pension, d’assuran ou d’autres ententes pour les employés recrutés sur pla Canada, ou au titre de l’administration de ces programm compris les primes, les contributions, les paiements d’a autres dépenses engagées à l’égard des employés recr rieur du Canada et pour les autres personnes que le Co
20c
Conformément au paragraphe 12(2) de la Loi d’aide au dév (institutions financières), le montant de l’aide financière des Affaires étrangères, en consultation avec le ministr paiements directs qui ne doivent pas dépasser 292 500 tions aux institutions financières internationales pour la 1er avril 2015 et se terminant le 31 mars 2016
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit L25c
Postes
Conformément au paragraphe 12(2) de la Loi d’aide au dév (institutions financières), le montant de l’aide financière des Affaires étrangères, en consultation avec le ministr concerne l’achat d’actions d’institutions financières inte dépasser 41 923 065 $ US pour la période commençant minant le 31 mars 2016, soit un montant estimé à 45 47 AFFAIRES INDIENNES ET DU NORD CANADIEN
1c
Affaires indiennes et du Nord canadien – Dépenses de fon
a) conformément au paragraphe 29.1(2) de la Loi sur la bliques, autorisation de dépenser les recettes perçues a pour la prestation de services de soutien internes à d’au compenser les dépenses connexes survenues au cours
b) dépenses ayant trait aux ouvrages, bâtiments et mat penses recouvrables relativement aux services fournis sur des propriétés n’appartenant pas au gouvernement
c) autorisation d’affecter des fonds, dans le cadre des a mique des Indiens et des Inuits, pour assurer le dévelop des Indiens et des Inuits, et pour l’approvisionnement e riel;
d) autorisation de vendre l’électricité aux consommateu dans des centres éloignés et qui ne peuvent pas compt tives locales d’approvisionnement, conformément aux par le gouverneur en conseil;
e) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an. 5c
Affaires indiennes et du Nord canadien – Dépenses en cap
a) dépenses ayant trait aux bâtiments, ouvrages, terrain tion, le contrôle et la propriété peuvent être cédés soit a vinciaux, selon les conditions approuvées par le gouve des bandes indiennes ou à des Indiens, tant à titre colle discrétion du ministre des Affaires indiennes et du Nord telles dépenses engagées à l’égard de propriétés n’app nement fédéral;
b) autorisation d’engager des dépenses recouvrables se passant pas la part des frais assumés par les gouvernem des routes et ouvrages connexes. 10c
Affaires indiennes et du Nord canadien – Subventions insc penses et contributions – Pour autoriser les transferts d sent budget des dépenses et pour prévoir un montant s AGENCE CANADIENNE D’INSPECTION DES ALIMENTS
1c
Agence canadienne d’inspection des aliments – Dépenses contributions – Pour autoriser les transferts de crédits i des dépenses
5c
Agence canadienne d’inspection des aliments – Dépenses ser les transferts de crédits inscrits au présent budget d
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCONOMIQ 5c
Agence canadienne de développement économique du No
AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU CANAD DU QUÉBEC 5c
Agence de développement économique du Canada pour le Subventions inscrites au Budget des dépenses et contr les transferts de crédits inscrits au présent budget des d un montant supplémentaire AGENCE DE LA SANTÉ PUBLIQUE DU CANADA
1c
Agence de la santé publique du Canada – Dépenses de fon termes du paragraphe 29.1(2) de la Loi sur la gestion de torisation d’affecter les recettes pour compenser les dé cours de l’exercice pour la vente de produits, les servic tation de services de soutien internes à d’autres organi les transferts de crédits inscrits au présent budget des d un montant supplémentaire
5c
Agence de la santé publique du Canada – Dépenses en cap transferts de crédits inscrits au présent budget des dép
10c
Agence de la santé publique du Canada – Subventions ins penses et contributions – Pour autoriser les transferts d sent budget des dépenses et pour prévoir un montant s
AGENCE DE PROMOTION ÉCONOMIQUE DU CANADA AT 5c
Agence de promotion économique du Canada atlantique – Budget des dépenses et contributions AGENCE SPATIALE CANADIENNE
1c
Agence spatiale canadienne – Dépenses de fonctionnemen transferts de crédits inscrits au présent budget des dép AGRICULTURE ET AGROALIMENTAIRE
1c
Agriculture et Agroalimentaire – Dépenses de fonctionnem ragraphe 29.1(2) de la Loi sur la gestion des finances pu dépenser les recettes provenant des ententes de recher vices de recherche, des activités de pâturage et de repr de pâturages communautaires, de l’administration du p et de la prestation de services de soutien internes à d’a compenser les dépenses engagées durant l’exercice; ve membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an – Pour autoriser les transferts de crédits des dépenses et pour prévoir un montant supplémenta
5c
Agriculture et Agroalimentaire – Dépenses en capital
10c
Agriculture et Agroalimentaire – Subventions inscrites au B contributions
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes ANCIENS COMBATTANTS
1c
Anciens Combattants – Dépenses de fonctionnement; entr compris les dépenses afférentes à des travaux de génie nique qui n’ajoutent aucune valeur tangible à la proprié taxes, à l’assurance et au maintien des services publics serve de l’approbation du gouverneur en conseil, d’effe ration nécessaires sur des propriétés construites en ver à prix ferme et vendues conformément à la Loi sur les t ciens combattants (S.R.C. (1970), ch. V-4), afin de corrig ni l’ancien combattant ni l’entrepreneur ne peuvent être responsables ainsi que tout autre travail qui s’impose s afin de sauvegarder l’intérêt que le directeur y possède membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
5c
Anciens Combattants – Subventions inscrites au Budget de tions, le montant inscrit à chacune des subventions pou réserve de l’approbation du Conseil du Trésor BIBLIOTHÈQUE ET ARCHIVES DU CANADA
1c
Bibliothèque et Archives du Canada – Dépenses du Progra crites au Budget des dépenses, contributions et, aux ter 29.1(2) de la Loi sur la gestion des finances publiques, a recettes produites pour compenser les dépenses conne l’exercice et attribuables à l’accès à la collection et à la ments de celle-ci — Pour autoriser les transferts de créd budget des dépenses BUREAU DE L’INFRASTRUCTURE DU CANADA
1c
Bureau de l’infrastructure du Canada – Dépenses de foncti
5c
Bureau de l’infrastructure du Canada – Dépenses en capita
BUREAU DE LA COORDONNATRICE DE LA SITUATION DE 1c
Bureau de la coordonnatrice de la situation de la femme – ment et versement, à chacun des membres du Conseil Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an
5c
Bureau de la coordonnatrice de la situation de la femme – Budget des dépenses et contributions – Pour autoriser inscrits au présent budget des dépenses BUREAU DU DIRECTEUR DES POURSUITES PÉNALES
1c
2015-2016
Bureau du directeur des poursuites pénales – Dépenses du mément au paragraphe 29.1(2) de la Loi sur la gestion d autorisation de dépenser au cours d’un exercice les rec de celui-ci par la prestation de services de poursuites e par la prestation de services de soutien internes à d’aut que par la prestation de services facultatifs aux sociétés
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
organismes non gouvernementaux et internationaux, à vices soient conformes au mandat du Bureau du directe nales, et de compenser les dépenses connexes au cour
CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLARATION CANADA 1c
Centre d’analyse des opérations et déclarations financières du Programme et, en vertu du paragraphe 29.1(2) de la finances publiques, autorisation de dépenser les recette exercice pour la prestation de services de soutien intern tions pour compenser les dépenses connexes survenue pour le partage de processus et de systèmes de gestion technologie de l’information CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATIONS
1c
Centre de la sécurité des télécommunications – Dépenses tu du paragraphe 29.1(2) de la Loi sur la gestion des fin sation de dépenser les recettes perçues au cours de l’ex activités de l’organisation, y compris la prestation de se ternes à d’autres organisations pour compenser les dép de l’exercice – Pour autoriser les transferts de crédits in des dépenses et pour prévoir un montant supplémenta CITOYENNETÉ ET IMMIGRATION
1c
Citoyenneté et Immigration – Dépenses de fonctionnemen ragraphe 29.1(2) de la Loi sur la gestion des finances pu dépenser les recettes perçues au cours d’un exercice po penses connexes encourues au cours de l’exercice pou liés à Expérience internationale Canada; versement à ch Conseil privé de la Reine pour le Canada qui a qualité d feuille ou de ministre d’État, mais qui ne dirige pas un m tement n’excédant pas celui versé aux ministres d’État d’État, aux termes de la Loi sur les traitements, rajusté Parlement du Canada et au prorata, pour toute période autoriser les transferts de crédits inscrits au présent bu pour prévoir un montant supplémentaire
5c
Citoyenneté et Immigration – Subventions inscrites au Bud contributions y compris la fourniture de biens et de ser transferts de crédits inscrits au présent budget des dép montant supplémentaire
COMITÉ DE SURVEILLANCE DES ACTIVITÉS DE RENSEIGN 1c
Comité de surveillance des activités de renseignement de Programme COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE
1c
Commission canadienne de sûreté nucléaire – Dépenses d tions inscrites au Budget des dépenses et contributions transferts de crédits inscrits au présent budget des dép COMMISSION CANADIENNE DU TOURISME
1c
2015-2016
Paiements à la Commission canadienne du tourisme
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
COMMISSION DE L’IMMIGRATION ET DU STATUT DE RÉF 1c
Commission de l’immigration et du statut de réfugié – Dép COMMISSION DE LA CAPITALE NATIONALE
1c
Paiements à la Commission de la capitale nationale pour le nement – Pour autoriser les transferts de crédits inscrits dépenses COMMISSION DE LA FONCTION PUBLIQUE
1c
Commission de la fonction publique – Dépenses du Progra au paragraphe 29.1(2) de la Loi sur la gestion des finan tion d’affecter au cours du même exercice les revenus e penses engagées au cours du même exercice par la pre services de dotation, d’évaluation et de counseling et la soutien internes à d’autres organisations – Pour autoris dits inscrits au présent budget des dépenses
COMMISSION DES LIBÉRATIONS CONDITIONNELLES DU 1c
Commission des libérations conditionnelles du Canada – D et, en vertu du paragraphe 29.1(2) de la Loi sur la gestio bliques, autorisation de dépenser les recettes générées cice et issues de la prestation de services visant le traite suspension du casier présentées par les personnes con tions à des lois ou à des règlements fédéraux, et de por tion des dépenses engagées pendant cet exercice CONSEIL DE RECHERCHES EN SCIENCES HUMAINES
1c
Conseil de recherches en sciences humaines – Dépenses d autoriser les transferts de crédits inscrits au présent bu
5c
Conseil de recherches en sciences humaines – Subvention dépenses
CONSEIL DE RECHERCHES EN SCIENCES NATURELLES E 5c
Conseil de recherches en sciences naturelles et en génie – Budget des dépenses – Pour autoriser les transferts de budget des dépenses et pour prévoir un montant suppl CONSEIL DES ARTS DU CANADA
1c
Paiements au Conseil des Arts du Canada, aux termes de l Conseil des Arts du Canada, devant servir aux fins géné de cette loi – Pour autoriser les transferts de crédits ins des dépenses CONSEIL NATIONAL DE RECHERCHES DU CANADA
5c
Conseil national de recherches du Canada – Dépenses en c transferts de crédits inscrits au présent budget des dép
10c
Conseil national de recherches du Canada – Subventions i dépenses et contributions, y compris la fourniture de b l’observatoire international du Télescope de trente mèt transferts de crédits inscrits au présent budget des dép montant supplémentaire
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes CONSEIL PRIVÉ
1c
Conseil privé – Dépenses du Programme, y compris les dé ment des commissions d’enquête non prévues ailleurs la résidence du premier ministre; versement, à chacun privé de la Reine pour le Canada qui a qualité de minist ministre d’État, mais qui ne dirige pas un ministère d’É cédant pas celui versé aux ministres d’État qui dirigent termes de la Loi sur les traitements, rajusté en vertu de du Canada et au prorata, pour toute période inférieure au paragraphe 29.1(2) de la Loi sur la gestion des finan tion de dépenser les recettes perçues au cours d’un exe de services de soutien internes à d’autres organisations penses connexes survenues au cours de l’exercice DÉFENSE NATIONALE
1c
Défense nationale – Dépenses de fonctionnement et autori réserve d’affectation par le Conseil du Trésor, des enga 27 379 962 074 $ à l’égard des crédits 1, 5 et 10 du Mini née au cours de laquelle sera effectué le paiement de c il est estimé qu’une tranche de 9 345 616 973 $ deviend nées à venir); autorisation, sous réserve des directives faire des dépenses ou des avances recouvrables à l’éga de services rendus au nom de particuliers, de sociétés, d’autres ministères et organismes de l’État et d’autres a du paragraphe 29.1(2) de la Loi sur la gestion des finan tion de dépenser les recettes perçues au cours de l’exer dépenses relatives à ce crédit, y compris la prestation d ternes à d’autres organisations; autorisation de verser d programmes de pension, d’assurance et de sécurité soc pour les employés recrutés sur place à l’extérieur du Ca tration de tels programmes ou de telles ententes, y com contributions, les paiements d’avantages, les frais et le gées à l’égard des employés recrutés sur place à l’extér les autres personnes que le Conseil du Trésor décidera membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an – Pour autoriser les transferts de crédits des dépenses et pour prévoir un montant supplémenta
5c
Défense nationale – Dépenses en capital
DIVERSIFICATION DE L’ÉCONOMIE DE L’OUEST CANADIE 5c
Diversification de l’économie de l’Ouest canadien – Subve des dépenses et contributions – Pour autoriser les trans au présent budget des dépenses et pour prévoir un mo EMPLOI ET DÉVELOPPEMENT SOCIAL
1c
Emploi et Développement social – Dépenses de fonctionne
a) autorisation d’effectuer des dépenses recouvrables a sions du Canada et du Compte des opérations de l’assu
b) en vertu du paragraphe 29.1(2) de la Loi sur la gestio le pouvoir de dépenser, afin de compenser les dépense cours de l’exercice, les recettes reçues au cours de l’exe
(i) des services du Secteur des programmes d’accès
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
(ii) des services visant à aider les provinces à admin provinciaux financés aux termes des Ententes sur le ché du travail,
(iii) des services offerts au nom d’autres ministères et/ou d’établissements publics du gouvernement féd
(iv) du montant facturé à n’importe quelle société d’ 14b) de la Loi sur l’indemnisation des agents de l’Éta coûts de litige pour les recours par subrogation pou
(v) de la portion des coûts de litige découlant des rè mandes de réclamation auprès de tiers pour les min faits en vertu de la Loi sur l’indemnisation des agen
c) versement, à chacun des membres du Conseil privé d Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an – Pour autoriser le inscrits au présent budget des dépenses et pour prévoi taire. 5c
Emploi et Développement social – Subventions inscrites au contributions – Pour autoriser les transferts de crédits i des dépenses et pour prévoir un montant supplémenta
7c
Conformément au paragraphe 25(2) de la Loi sur la gestion radier des Comptes du Canada 679 dettes dues à Sa Ma s’élevant au total à 62 858 $ au paiement en trop du Co – Pour autoriser les transferts de crédits inscrits au prés
9c
Conformément au paragraphe 25(2) de la Loi sur la gestion radier des Comptes du Canada 33 967 dettes dues à Sa Canada s’élevant au total à 175 959 012 $ relativement canadiens aux étudiants ÉNERGIE ATOMIQUE DU CANADA LIMITÉE
1c
Paiements à Énergie atomique du Canada limitée pour les ment et les dépenses en capital – Pour autoriser les tran au présent budget des dépenses et pour prévoir un mo
ENVIRONNEMENT 1c
Environnement – Dépenses de fonctionnement et, aux term 29.1(2) de la Loi sur la gestion des finances publiques, a les recettes provenant de la prestation de services ou d d’information découlant des opérations du Ministère fin compris les services de recherche, les services d’analys fiques, les relevés hydrologiques, les services de réglem veillance, y compris les activités de surveillance des sab droits d’entrée et les permis, les services de biens imm ministre de l’Environnement d’engager des experts-con sions peuvent avoir besoin, au traitement que ces comm miner; versement, à chacun des membres du Conseil p Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an – Pour autoriser le inscrits au présent budget des dépenses et pour prévoi taire
10c
Environnement – Subventions inscrites au Budget des dép contributions aux pays en développement conforméme
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
pour l’application du Protocole de Montréal sous forme ou de fourniture de biens, équipement ou services – Po de crédits inscrits au présent budget des dépenses
FINANCES 1c
Finances – Dépenses de fonctionnement et versement, à c Conseil privé de la Reine pour le Canada qui a qualité d feuille ou de ministre d’État, mais qui ne dirige pas un m tement n’excédant pas celui versé aux ministres d’État d’État, aux termes de la Loi sur les traitements, rajusté Parlement du Canada et au prorata, pour toute période conformément au paragraphe 29.1(2) de la Loi sur la ge bliques, autorisation de dépenser les recettes perçues a pour la prestation de services de soutien internes à d’au compenser les dépenses connexes survenues au cours
GENDARMERIE ROYALE DU CANADA 1c
Gendarmerie royale du Canada – Dépenses de fonctionnem au paragraphe 29.1(2) de la Loi sur la gestion des finan tion de dépenser les recettes perçues au cours d’un exe dépenses connexes survenues, y compris les recettes p vices de soutien internes à d’autres organisations – Pou de crédits inscrits au présent budget des dépenses et p supplémentaire
5c
Gendarmerie royale du Canada – Dépenses en capital – Po de crédits inscrits au présent budget des dépenses et p supplémentaire
10c
Gendarmerie royale du Canada – Subventions inscrites au contributions, le montant inscrit à chacune des subvent fié sous réserve de l’approbation du Conseil du Trésor INDUSTRIE
1c
Industrie – Dépenses de fonctionnement et, conformémen de la Loi sur la gestion des finances publiques, autorisa d’un exercice les recettes perçues au cours de celui-ci à dépenses relatives à la prestation de services de soutie ganisations, à la recherche sur les communications, au tions et celles qui découlent des services et des process prévus en vertu de la Loi sur la concurrence : dépôt d’u sion, certificats de décisions préalables, avis consultatif ment, à chacun des membres du Conseil privé de la Re qualité de ministre sans portefeuille ou de ministre d’Ét un ministère d’État, d’un traitement n’excédant pas celu d’État qui dirigent un ministère d’État, aux termes de la rajusté en vertu de la Loi sur le Parlement du Canada et période inférieure à un an – Pour autoriser les transfert présent budget des dépenses
5c
Industrie – Dépenses en capital – Pour autoriser les transfe présent budget des dépenses
10c
Industrie – Subventions inscrites au Budget des dépenses autoriser les transferts de crédits inscrits au présent bu INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA
5c
2015-2016
Instituts de recherche en santé du Canada – Subventions in dépenses
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes JUSTICE
1c
Justice – Dépenses de fonctionnement et, conformément a la Loi sur la gestion des finances publiques, autorisatio exercice les recettes, et de compenser les dépenses eng exercice, qui découlent de la prestation de services juri obligatoire aux ministères et organismes fédéraux et de des sociétés d’État, à des organisations non fédérales e tion que ces services soient conformes au mandat du M tion de services de soutien internes à d’autres organisa cun des membres du Conseil privé de la Reine pour le C ministre sans portefeuille ou de ministre d’État, mais qu tère d’État, d’un traitement n’excédant pas celui versé a dirigent un ministère d’État, aux termes de la Loi sur le vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
5c
Justice – Subventions inscrites au Budget des dépenses et OFFICE NATIONAL DE L’ÉNERGIE
1c
Office national de l’énergie – Dépenses du Programme, co de l’alinéa 29.1(2) de la Loi sur la gestion des finances p dépenser les recettes de l’exercice générées par les ser liés aux opérations et aux activités d’exploration et de p trolières fournis au gouvernement des Territoires du No PATRIMOINE CANADIEN
1c
Patrimoine canadien – Dépenses de fonctionnement et, au 29.1(2) de la Loi sur la gestion des finances publiques, a recettes générées au cours de l’exercice par l’Institut ca le Réseau canadien d’information sur le patrimoine, le B des produits audiovisuels canadiens et le programme E ainsi que par la prestation de services de soutien intern tions; versement, à chacun des membres du Conseil pr Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an – Pour autoriser le inscrits au présent budget des dépenses et pour prévoi taire
5c
Patrimoine canadien – Subventions inscrites au Budget de tions – Pour autoriser les transferts de crédits inscrits a penses et pour prévoir un montant supplémentaire PÊCHES ET OCÉANS
1c
Pêches et Océans – Dépenses de fonctionnement et :
a) participation du Canada aux dépenses des commissi pêches, autorisation de fournir gratuitement des locaux nationales des pêches, et autorisation de consentir des équivalentes aux montants de la quote-part de ces com grammes à frais partagés;
b) autorisation de consentir des avances recouvrables à transport et d’arrimage et d’autres services de la marin le compte de particuliers, d’organismes indépendants e ments au cours de l’exercice d’une juridiction ou par su ridiction en matière de navigation, y compris les aides à gation maritime;
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
c) aux termes du paragraphe 29.1(2) de la Loi sur la ges bliques, autorisation de dépenser les recettes produites des activités ou par suite des activités de la Garde côtiè prestation de services de soutien internes à d’autres or
d) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an – Pour autoriser le inscrits au présent budget des dépenses et pour prévoi taire. 5c
Pêches et Océans – Dépenses en capital et autorisation de provinces, aux municipalités, à des autorités locales ou vés à titre de contributions aux travaux de construction nistrations; autorisation d’acheter des bateaux de pêch disposer – Pour autoriser les transferts de crédits inscri dépenses et pour prévoir un montant supplémentaire
10c
Pêches et Océans – Subventions inscrites au Budget des d – Pour autoriser les transferts de crédits inscrits au prés et pour prévoir un montant supplémentaire RESSOURCES NATURELLES
1c
Ressources naturelles – Dépenses de fonctionnement et, a 29.1(2) de la Loi sur la gestion des finances publiques, a les recettes reçues pendant l’exercice par suite de la ve mation et de produits forestiers, de la délivrance de per tion et des certifications liés à la Loi sur les explosifs et sur les explosifs, de la perception de frais pour les serv consultation, d’évaluation, d’analyse et d’administratio tés du Ministère et pour la prestation de services de sou organisations; versement, à chacun des membres du C pour le Canada qui a qualité de ministre sans portefeui mais qui ne dirige pas un ministère d’État, d’un traitem versé aux ministres d’État qui dirigent un ministère d’É sur les traitements, rajusté en vertu de la Loi sur le Parl prorata, pour toute période inférieure à un an – Pour au crédits inscrits au présent budget des dépenses et pour plémentaire
5c
Ressources naturelles – Dépenses en capital – Pour autoris dits inscrits au présent budget des dépenses
10c
Ressources naturelles – Subventions inscrites au Budget d tions – Pour autoriser les transferts de crédits inscrits a penses SANTÉ
1c
2015-2016
Santé – Dépenses de fonctionnement et, aux termes du pa sur la gestion des finances publiques, autorisation d’aff compenser les dépenses engagées au cours de l’exerci services ou la vente de produits se rattachant à la prote tivités de réglementation et aux services médicaux, ain services de soutien internes à d’autres organisations; v membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
5c
Santé – Dépenses en capital – Pour autoriser les transferts sent budget des dépenses
10c
Santé – Subventions inscrites au Budget des dépenses et c de paiements comptant et de fourniture de biens ou de les transferts de crédits inscrits au présent budget des d un montant supplémentaire SECRÉTARIAT DU CONSEIL DU TRÉSOR
1c
Secrétariat du Conseil du Trésor – Dépenses du Programm des membres du Conseil privé de la Reine pour le Cana nistre sans portefeuille ou de ministre d’État, mais qui n d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an; conformément au paragraphe 29.1(2) de finances publiques, autorisation de dépenser les recette exercice pour la prestation de services de soutien intern tions pour compenser les dépenses connexes survenue et pour des activités du Secrétariat du Conseil du Tréso
20c
Assurances de la fonction publique – Paiements à l’égard d rance, de pension, d’avantages sociaux ou autres, ou a tion de ces programmes ou autres, notamment des prim des avantages sociaux, des frais et autres dépenses fait tion publique ou d’une partie de celle-ci et pour toutes minées par le Conseil du Trésor; autorisation de dépen toutes autres sommes perçues à l’égard de ces program compenser toutes dépenses découlant de ces program pourvoir au remboursement à certains employés de leu primes conformément au paragraphe 96(3) de la Loi su SÉCURITÉ PUBLIQUE ET PROTECTION CIVILE
1c
Sécurité publique et Protection civile – Dépenses de foncti ment au paragraphe 29.1(2) de la Loi sur la gestion des risation de dépenser les recettes perçues au cours d’un tion de services de soutien internes à d’autres organisa dépenses connexes survenues au cours de l’exercice; v membres du Conseil privé de la Reine pour le Canada q sans portefeuille ou de ministre d’État, mais qui ne dirig d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an – Pour autoriser les transferts de crédits des dépenses
5c
Sécurité publique et Protection civile – Subventions inscrit penses et contributions – Pour autoriser les transferts d sent budget des dépenses SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCURITÉ
1c
Service canadien du renseignement de sécurité – Dépense autoriser les transferts de crédits inscrits au présent bu SERVICE CORRECTIONNEL DU CANADA
1c
Service correctionnel du Canada – Dépenses de fonctionne crites au Budget des dépenses, contributions et :
a) autorisation de verser à la Caisse de bienfaisance de rés, au cours de l’année, des activités des détenus finan
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
b) autorisation d’exploiter des cantines dans les établis déposer les revenus provenant des ventes dans la Cais détenus;
c) paiements, selon les conditions prescrites par le gou détenus libérés ou pour le compte des détenus libérés pacité physique lors de leur participation aux activités n grammes réalisés dans les établissements fédéraux, et de détenus et d’ex-détenus décédés à la suite de leur p normales des programmes réalisés dans les établissem
d) autorisation au ministre de la Sécurité publique et de réserve de l’approbation du gouverneur en conseil, de le gouvernement de l’une ou l’autre des provinces en v dans les établissements de cette province, de personne férées dans un pénitencier, de l’indemnisation pour l’en et du paiement des frais de construction et d’autres frai blissements. 5c
Service correctionnel du Canada – Dépenses en capital, y c
a) aux collectivités autochtones, au sens de l’article 79 d correctionnel et la mise en liberté sous condition, en ce tion de services correctionnels en vertu de l’article 81 d
b) aux organisations sans but lucratif prenant part aux communautaires, aux provinces et aux municipalités à pour des travaux de construction entrepris par ces adm SERVICE DE PROTECTION PARLEMENTAIRE 3c
Service de protection parlementaire – Dépenses du Progra SERVICES PARTAGÉS CANADA
1c
Services partagés Canada – Dépenses de fonctionnement ragraphe 29.1(2) de la Loi sur la gestion des finances pu d’affecter au cours de l’exercice les revenus et de comp gées au cours du même exercice par la prestation de se l’information – Pour autoriser les transferts de crédits in des dépenses et pour prévoir un montant supplémenta
5c
Services partagés Canada – Dépenses en capital – Pour au crédits inscrits au présent budget des dépenses et pour plémentaire
STATION CANADIENNE DE RECHERCHE DANS L’EXTRÊM 3c
Station canadienne de recherche dans l’Extrême-Arctique gramme, subventions inscrites au Budget des dépense autoriser les transferts de crédits inscrits au présent bu pour prévoir un montant supplémentaire TRANSPORTS
1c
Transports – Dépenses de fonctionnement et :
a) autorisation d’engager des dépenses pour des biens dant l’exercice d’une juridiction ou par suite de l’exercic matière d’aéronautique;
b) autorisation de faire des paiements de commissions revenus conformément à la Loi sur l’aéronautique;
c) aux termes du paragraphe 29.1(2) de la Loi sur la ges bliques, autorisation de dépenser les recettes de l’exerc venant de la prestation de services de soutien internes
2015-2016
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 1 (French)
No du crédit
Postes
d) versement, à chacun des membres du Conseil privé Canada qui a qualité de ministre sans portefeuille ou de ne dirige pas un ministère d’État, d’un traitement n’exc ministres d’État qui dirigent un ministère d’État, aux ter tements, rajusté en vertu de la Loi sur le Parlement du C pour toute période inférieure à un an – Pour autoriser le inscrits au présent budget des dépenses et pour prévoi taire. 10c
Transports – Subventions inscrites au Budget des dépense TRAVAUX PUBLICS ET SERVICES GOUVERNEMENTAUX
1c
Travaux publics et Services gouvernementaux – Dépenses la prestation de services de gestion des locaux et de se traux, y compris les dépenses recouvrables au titre du R Canada, de la Loi sur l’assurance-emploi et de la Loi su biens saisis; autorisation de dépenser les recettes de l’e services de gestion des locaux et des services commun mément au paragraphe 29.1(2) de la Loi sur la gestion d des services de soutien internes à d’autres organisation des membres du Conseil privé de la Reine pour le Cana nistre sans portefeuille ou de ministre d’État, mais qui n d’État, d’un traitement n’excédant pas celui versé aux m rigent un ministère d’État, aux termes de la Loi sur les t vertu de la Loi sur le Parlement du Canada et au prorata rieure à un an — Pour autoriser les transferts de crédits get des dépenses et pour prévoir un montant suppléme
5c
Travaux publics et Services gouvernementaux – Dépenses dépenses relatives à des ouvrages autres que des biens de rembourser les locataires d’immeubles fédéraux à l’ torisées par le ministre des Travaux publics et Services autoriser les transferts de crédits inscrits au présent bu pour prévoir un montant supplémentaire VIA RAIL CANADA INC.
1c
2015-2016
Paiements à VIA Rail Canada Inc. relativement aux frais de ciété, paiements à des fins d’immobilisations et paieme tion d’un service ferroviaire aux voyageurs au Canada, chés conclus en vertu du sous-alinéa c)(i) du crédit 52d no 1 de 1977 portant affectation de crédits
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 2
SCHEDULE 2
Based on Supplementary Estimates (C), 2015–16, the amount gra contained in this schedule.
Sums granted to Her Majesty by this Act for the fiscal year endin following fiscal year ending March 31, 2017 and the purposes for w Vote No.
Items CANADA BORDER SERVICES AGENCY
1c
Canada Border Services Agency – Operating expenditures graph 29.1(2)(a) of the Financial Administration Act, aut current fiscal year revenues received during the fiscal y operations of the Canada Border Services Agency: fees vice or the use of a facility or for a product, right or priv ceived under contracts entered into by the Agency – To appropriations listed in these Estimates and to provide
5c
Canada Border Services Agency – Capital expenditures – T of appropriations listed in these Estimates and to provi CANADA REVENUE AGENCY
1c
Canada Revenue Agency – Operating expenditures, contrib expenditures on behalf of the Canada Pension Plan and ance Act – To authorize the transfers of appropriations and to provide a further amount
5c
Canada Revenue Agency – Capital expenditures and recov behalf of the Canada Pension Plan and the Employmen PARKS CANADA AGENCY
1c
2015-2016
Parks Canada Agency – Program expenditures, including c grants listed in the Estimates and contributions, includi than federal property, and payments to provinces and m tions towards the cost of undertakings carried out by th the transfers of appropriations listed in these Estimates amount
Chapter 1: Appropriation Act No. 5, 2015–16 SCHEDULE 2 (French)
ANNEXE 2
D’après le Budget supplémentaire des dépenses (C) de 2015-2016 tants des postes que contient la présente annexe.
Sommes accordées par la présente loi à Sa Majesté pour l’exercice en cours et à l’exercice suivant se terminant le 31 mars 2017, et fin No du crédit
Postes AGENCE DES SERVICES FRONTALIERS DU CANADA
1c
Agence des services frontaliers du Canada – Dépenses de termes du paragraphe 29.1(2) de la Loi sur la gestion de torisation de dépenser durant l’exercice en cours les re l’exercice et qui se rapportent aux activités à la frontièr vices frontaliers du Canada : droits pour la prestation d sation d’une installation ou pour un produit, droit ou pr çus en vertu de contrats conclus par l’Agence – Pour au crédits inscrits au présent budget des dépenses et pour plémentaire
5c
Agence des services frontaliers du Canada – Dépenses en les transferts de crédits inscrits au présent budget des d un montant supplémentaire AGENCE DU REVENU DU CANADA
1c
Agence du revenu du Canada – Dépenses de fonctionneme penses recouvrables au titre du Régime de pensions du l’assurance-emploi – Pour autoriser les transferts de cré budget des dépenses et pour prévoir un montant suppl
5c
Agence du revenu du Canada – Dépenses en capital et dép titre du Régime de pensions du Canada et de la Loi sur AGENCE PARCS CANADA
1c
Agence Parcs Canada – Dépenses du Programme, y compr tal, subventions inscrites au Budget des dépenses et co penses engagées sur des propriétés autres que celles d et les paiements aux provinces et aux municipalités à ti coût des engagements réalisés par ces dernières – Pou de crédits inscrits au présent budget des dépenses et p supplémentaire
Published under authority of the Speaker of the House of Commons 2015-2016
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 9
An Act to amend the Food and Drugs Act, the Hazardous Products Act, the Radiation Emitting Devices Act, the Canadian Environmental Protection Act, 1999, the Pest Control Products Act and the Canada Consumer Product Safety Act and to make related amendments to another Act
ASSENTED TO DECEMBER 12, 2016 BILL C-13
SUMMARY This enactment enables Canada to implement the Agreement on Trade Facilitation, which was done at Geneva by members of the World Trade Organization, including Canada, on November 27, 2014, as an amendment to Annex 1A of the Marrakesh Agreement Establishing the World Trade Organization. It amends the Food and Drugs Act, the Hazardous Products Act, the Radiation Emitting Devices Act, the Canadian Environmental Protection Act, 1999, the Pest Control Products Act and the Canada Consumer Product Safety Act, to bring them into conformity with Canada’s obligations under the Agreement on Trade Facilitation. It also makes related amendments to another Act.
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64-65 ELIZABETH II
CHAPTER 9
An Act to amend the Food and Drugs Act, the Hazardous Products Act, the Radiation Emitting Devices Act, the Canadian Environmental Protection Act, 1999, the Pest Control Products Act and the Canada Consumer Product Safety Act and to make related amendments to another Act
[Assented to 12th December, 2016] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. F-27
Food and Drugs Act 1997, c. 6, s. 62
1 (1) The definitions analyst and inspector in section 2 of the Food and Drugs Act are replaced by the following:
analyst means an individual designated as an analyst for the purposes of this Act under section 28 or under section 13 of the Canadian Food Inspection Agency Act; (analyste) inspector means an individual designated as an inspector for the purposes of this Act under subsection 22(1) or under section 13 of the Canadian Food Inspection Agency Act; (inspecteur) (2) Section 2 of the Act is amended by adding the following in alphabetical order:
person means an individual or an organization as defined in section 2 of the Criminal Code; (personne)
2 The portion of paragraph 16(a) of the French
version of the Act before subparagraph (i) is replaced by the following:
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a) contient une substance — ou en est recouvert —
susceptible de nuire à la santé de l’individu qui en fait usage : 3 The heading of Part II of the French version of the Act is replaced by the following:
Exécution et contrôle d’application 4 Subsection 22(1) of the Act is replaced by the
following: Inspectors 22 (1) For the purposes of the administration and enforcement of this Act, the Minister may designate individuals or classes of individuals as inspectors to exercise powers or perform duties or functions in relation to any matter referred to in the designation. 5 Section 25 of the Act is replaced by the following:
Storage, movement and disposal 25 An inspector may, in respect of any article seized under this Part, (a) on notice to its owner or the person having possession, care or control of it at the time of its seizure, store it or move it at the expense of the person to whom the notice is given; (b) order its owner or the person having possession, care or control of it at the time of its seizure to store it or move it at the expense of the person being so ordered; or (c) order its owner or the person having possession,
care or control of it at the time of its seizure to dispose of it at the expense of the person being so ordered — or, on notice to its owner or the person having possession, care or control of it at the time of its seizure, dispose of it at the expense of the person to whom the notice is given — if (i) the article is perishable, or (ii) the inspector is of the opinion that the article
presents a risk of injury to health or safety and that its disposal is necessary to respond to the risk. 1997, c. 6, s. 64
6 Sections 27 and 28 of the Act are replaced by the following:
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Unclaimed seized articles 26.1 (1) An article seized under this Part is, at the election of the Minister or the Minister of Agriculture and Agri-Food, forfeited to Her Majesty in right of Canada if (a) within 60 days after the seizure, no person is identified in accordance with the regulations, if any, as its owner or as the person entitled to possess it; or (b) its owner or the person having possession, care or control of it at the time of its seizure does not claim it within 60 days after the day on which they are notified that an inspector has released it.
Disposal (2) A seized article that is forfeited under subsection (1) may be disposed of, as the Minister or the Minister of Agriculture and Agri-Food may direct, at the expense of its owner or the person having possession, care or control of it at the time of its seizure.
Forfeiture with consent 27 (1) If an inspector has seized an article under this
Part and its owner or the person having possession, care or control of it at the time of its seizure consents to its forfeiture, the article is forfeited to Her Majesty in right of Canada and may be disposed of as the Minister or the Minister of Agriculture and Agri-Food may direct, at the expense of its owner or the person having possession, care or control of the article at the time of its seizure.
Forfeiture — offence (2) If a person has been convicted of a contravention of
this Act or the regulations, the court or judge may, in addition to any punishment imposed, order that any article by means of or in relation to which the offence was committed, and any thing of a similar nature belonging to or in the possession, care or control of the person or found with the article, be forfeited. On the making of the order, the article and thing are forfeited to Her Majesty in right of Canada and may be disposed of as the Minister or the Minister of Agriculture and Agri-Food may direct, at the expense of the person who has been convicted. Order for forfeiture on application of inspector (3) Without prejudice to subsection (2), a judge of a superior court of the province in which any article is seized
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under this Part may, on the application of an inspector and on any notice to those persons that the judge directs, order that the article and any thing of a similar nature found with it be forfeited to Her Majesty in right of Canada, if the judge finds, after making any inquiry that the judge considers necessary, that the article is one by means of or in relation to which a provision of this Act or the regulations has been contravened. On the making of the order, the article or thing may be disposed of as the Minister or the Minister of Agriculture and Agri-Food may direct, at the expense of the owner of the article or the person having possession, care or control of it at the time of its seizure.
Removal, Forfeiture or Destruction of Unlawful Imports Unlawful imports 27.1 (1) An inspector who has reasonable grounds to believe that an imported food, drug, cosmetic or device does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may decide whether to give the owner or importer, or the person having possession, care or control of the food, drug, cosmetic or device, the opportunity to take a measure in respect of it.
Factors (2) In making a decision under subsection (1), the inspector shall consider, among other factors: (a) whether the food, drug, cosmetic or device
presents a risk of injury to health or safety; and (b) any other prescribed factors.
Duty of inspector (3) If the inspector decides under subsection (1) not to give the owner or importer, or the person having possession, care or control of the food, drug, cosmetic or device the opportunity to take a measure in respect of it, the inspector shall exercise, in respect of the food, drug, cosmetic or device, any of the powers conferred by the provisions of this Act, other than this section, or of the regulations.
Measures that may be taken and notice (4) However, if the inspector decides under subsection (1) to give the owner or importer, or the person having possession, care or control of the food, drug, cosmetic or device the opportunity to take a measure in respect of it,
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the inspector, or any other inspector who is informed of the decision, shall decide whether the owner or importer, or the person having possession, care or control of it may remove it from Canada at their expense, consent to its forfeiture or take either of these measures, and shall notify or cause to be notified the owner or importer, or the person having possession, care or control of the food, drug, cosmetic or device that they may take that measure within the period specified by the inspector or other inspector, as the case may be. Forfeiture (5) If a person is notified under subsection (4) that they may consent to the forfeiture of the food, drug, cosmetic or device and the person consents to its forfeiture, the food, drug, cosmetic or device is forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the person’s expense.
Removal or destruction 27.2 (1) An inspector who has reasonable grounds to believe that an imported food, drug, cosmetic or device does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may, by notice, whether the food, drug, cosmetic or device is seized or not, order its owner or importer, or the person having possession, care or control of it, to remove it from Canada at their expense or, if removal is not possible, to destroy it at their expense.
Notice (2) The notice must be delivered personally to the owner
or importer of the food, drug, cosmetic or device, or the person having possession, care or control of it, or sent to the owner, importer or person by any method that provides proof of delivery or by any prescribed method. Forfeiture (3) If the food, drug, cosmetic or device is not removed from Canada, or destroyed, within the period specified in the notice — or, if no period is specified, within 90 days after the day on which the notice was delivered or sent — it is, despite section 26, forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the expense of the person to whom the notice was delivered or sent.
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Suspension of application of subsection (3) (4) An inspector may, for the period specified by the inspector, suspend the application of subsection (3) if the inspector is satisfied that (a) the food, drug, cosmetic or device does not present
a risk of injury to health; (b) the food, drug, cosmetic or device will not be sold
within that period; (c) the measures that should have been taken for the
food, drug, cosmetic or device not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and (d) if the food, drug, cosmetic or device does not meet
the requirements of the regulations, it will be brought into compliance with those requirements within that period. Cancellation (5) An inspector may cancel the notice if the inspector is
satisfied that (a) the food, drug, cosmetic or device does not present a risk of injury to health; (b) the food, drug, cosmetic or device has not been sold within the period referred to in subsection (6); (c) the measures referred to in paragraph (4)(c) were
taken within that period; and (d) if the food, drug, cosmetic or device did not meet
the requirements of the regulations when it was imported, it was brought into compliance with those requirements within that period.
Period (6) The period for the purposes of subsection (5) is (a) if the application of subsection (3) was suspended
under subsection (4), the period of the suspension; and (b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period of 90 days after the day on which the notice was delivered or sent.
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Non-application of Statutory Instruments Act (7) The Statutory Instruments Act does not apply to the
notice.
Analysis Analysts 28 The Minister may designate any individual as an analyst for the purposes of the administration and enforcement of this Act. 7 Section 29 of the Act is amended by adding the following after subsection (1):
Costs (1.1) The analysis or examination of any article seized,
or of any sample, shall be at the expense of (a) in respect of an article seized or a sample taken
from it, the owner of the article or the person having possession, care or control of the article at the time of its seizure; or (b) in respect of a sample taken by the inspector, the
owner of the article from which the sample was taken or the person having possession, care or control of it at the time the sample was taken. 8 (1) Paragraph 30(1)(d) of the Act is replaced by
the following: (d) respecting the importation of food, drugs, cosmetics and devices — including any importation that is solely for the purpose of export — in order to ensure compliance with the provisions of this Act and the regulations; (2) Paragraph 30(1)(f) of the Act is replaced by the following: (f) requiring persons who sell food, drugs, cosmetics
or devices, or persons who import them solely for the purpose of export, to maintain any books and records that the Governor in Council considers necessary for the purposes of this Act; (3) Paragraphs 30(1)(i) and (j) of the Act are replaced by the following: (i) respecting the powers, duties and functions of inspectors and analysts and the taking of samples;
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(i.1) respecting the seizure, detention, forfeiture and
disposition of articles under this Act; (j) exempting, with or without conditions, any food, drug, cosmetic, device, person or activity from all or any of the provisions of this Act or the regulations;
(4) Subsection 30(1) of the Act is amended by adding the following after paragraph (k):
(k.1) respecting the time and manner in which information, notices and documents are to be provided or served under this Act;
(5) Subsection 30(1) of the Act is amended by striking out “and” at the end of paragraph (q) and by adding the following after paragraph (r): (s) respecting the implementation, in relation to any
food, drug, cosmetic or device, of international agreements that affect them; and (t) prescribing anything that by this Act is to be prescribed. 9 The Act is amended by adding the following after section 30.6:
Costs Recovery 30.7 (1) Her Majesty in right of Canada may recover, as a debt due to Her Majesty in right of Canada, any costs incurred by Her Majesty in right of Canada in relation to anything required or authorized under this Act, including the inspection of a place or the analysis, examination, storage, movement, seizure, detention, forfeiture, disposal or release of an article.
Time limit (2) Proceedings to recover a debt due to Her Majesty in
right of Canada under subsection (1) shall not be commenced later than five years after the debt became payable. Certificate of default 30.8 (1) Any debt that may be recovered under subsection 30.7(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister.
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Judgment (2) On production to the Federal Court, a certificate
made under subsection (1) shall be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in the certificate and all reasonable costs and charges attendant in the registration of the certificate. 2014, c. 24, s. 8
10 The portion of section 31 of the Act before
paragraph (a) is replaced by the following: Contravention of Act or regulations 31 Subject to sections 31.1, 31.2 and 31.4, every person who contravenes any of the provisions of this Act or of the regulations, or fails to do anything the person was ordered to do by an inspector under section 25 or 27.2, is guilty of an offence and liable 1993, c. 34, s. 73; 2004, c. 23, s. 3
11 Section 37 of the Act is replaced by the following: Conditions under which exports exempt 37 (1) This Act does not apply to any packaged food, drug, cosmetic or device if (a) it is manufactured or prepared in Canada; (b) it is intended for export and is not manufactured
or prepared for consumption or use in Canada nor sold for consumption or use in Canada; (c) a certificate that the package and its contents do not contravene any known requirement of the law of the country to which it is or is about to be consigned has been issued in respect of the package and its contents in prescribed form and manner; and (d) the packaged food, drug, cosmetic or device meets any other prescribed requirement.
Exception — Act (1.1) Despite subsection (1), (a) section 4, subsection 5(1) and section 7 apply to
any food; (b) section 8, subsection 9(1) and section 11 apply to
any drug that is not a natural health product within the meaning of the Natural Health Products Regulations;
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(c) sections 16 and 18 apply to any cosmetic; and (d) section 19 and subsection 20(1) apply to any device. Exception — regulations (1.2) Despite subsection (1), any prescribed provision of
the regulations respecting the method of manufacture, preparation, preserving, packaging, storing and testing of any food, drug, cosmetic or device applies to any packaged food, drug, cosmetic or device. Exception — General Council Decision (2) Despite subsection (1), this Act applies in respect of any drug or device to be manufactured for the purpose of being exported in accordance with the General Council Decision, as defined in subsection 30(6), and the requirements of the Act and the regulations apply to the drug or device as though it were a drug or device to be manufactured and sold for consumption or use in Canada, unless the regulations provide otherwise.
12 The Act is amended by adding the following after section 37:
Conditions under which transhipment exempt 38 This Act does not apply to any packaged food, drug, cosmetic or device if (a) it is manufactured or prepared outside Canada; (b) it is imported solely for the purpose of export and is not sold for consumption or use in Canada; and (c) it meets any other prescribed requirement.
R.S., c. H-3
Hazardous Products Act 13 Subsection 15(1) of the Hazardous Products Act is amended by adding the following after paragraph (l): (l.1) respecting the implementation, in relation to hazardous products, of international agreements that affect those products; R.S., c. 24 (3rd Supp.), s. 1; 2014, c. 20, s. 122
14 Subsection 21(1) of the Act is replaced by the following:
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Inspectors and analysts 21 (1) The Minister may designate as an inspector or
analyst for the purposes of the administration and enforcement of any provision of this Act and of the regulations any individual or class of individuals to exercise powers or perform duties or functions in relation to any matter referred to in the designation. However, if the individual is employed by a provincial government, or a public body established under an Act of the legislature of a province, the Minister may make the designation only after obtaining the approval of that government or public body. 15 The Act is amended by adding the following after section 26:
Removal or Forfeiture of Unlawful Imports Unlawful imports 26.01 (1) An inspector who has reasonable grounds to
believe that an imported hazardous product does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or of the regulations may decide whether to give the owner or importer, or the person having possession, care or control of the product, the opportunity to take a measure in respect of it. Factors (2) In making a decision under subsection (1), the inspector shall consider, among other factors (a) whether the hazardous product endangers human health or safety; and (b) any other prescribed factors.
Duty of inspector (3) If the inspector decides under subsection (1) not to give the owner or importer, or the person having possession, care or control of the hazardous product the opportunity to take a measure in respect of it, the inspector shall exercise, in respect of the product, any of the powers conferred by the provisions of this Act, other than this section, or of the regulations.
Measures that may be taken and notice (4) However, if the inspector decides under subsection
(1) to give the owner or importer, or the person having possession, care or control of the hazardous product the opportunity to take a measure in respect of it, the
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inspector, or any other inspector who is informed of the decision, shall decide whether the owner or importer, or the person having possession, care or control of it may remove it from Canada at their expense, consent to its forfeiture or take either of these measures, and shall notify or cause to be notified the owner or importer, or the person having possession, care or control of the product that they may take that measure within the period specified by the inspector or other inspector, as the case may be. Forfeiture (5) If a person is notified under subsection (4) that they may consent to the forfeiture of the hazardous product and the person consents to its forfeiture, the product is forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the person’s expense. 16 Section 27 of the Act is amended by adding the
following after paragraph (a.4): (a.41) respecting the implementation, in relation to
hazardous products, of international agreements that affect those products; R.S., c. R-1
Radiation Emitting Devices Act 17 (1) The definitions analyst, inspector and label in section 2 of the Radiation Emitting Devices Act are replaced by the following:
analyst means an individual designated as an analyst under subsection 11(1); (analyste) inspector means an individual designated as an inspector under section 7; (inspecteur) label includes a legend, word or mark that is or is to be applied or attached to or included in, or that accompanies or is to accompany, a radiation emitting device or a package; (étiquette)
(2) Section 2 of the Act is amended by adding the
following in alphabetical order: person means an individual or an organization as defined in section 2 of the Criminal Code; (personne)
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18 The portion of paragraph 4(b) of the Act before subparagraph (i) is replaced by the following: (b) creates a risk to any individual of genetic or personal injury, impairment of health or death from radiation by reason of the fact that it
19 The portion of paragraph 6(1)(b) of the Act before subparagraph (i) is replaced by the following: (b) creates a risk to any individual of genetic or personal injury, impairment of health or death from radiation by reason of the fact that it
20 The heading before section 7 of the Act is replaced by the following:
Administration and Enforcement 21 Subsection 7(1) of the Act is replaced by the following:
Inspectors 7 (1) For the purposes of the administration and enforcement of this Act, the Minister may designate individuals or classes of individuals as inspectors to exercise powers or perform duties or functions in relation to any matter referred to in the designation. 22 (1) Paragraphs 8(1)(a) and (b) of the French
version of the Act are replaced by the following: a) examiner le dispositif et l’emporter pour examen
complémentaire; b) ouvrir et examiner tout emballage qui contient, à
son avis, un dispositif émettant des radiations et l’emporter pour examen complémentaire; (2) Subsections 8(4) and (5) of the Act are replaced by the following:
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Assistance to inspectors (4) The owner or person in charge of a place entered by an inspector under subsection (1) and every person found in that place shall give the inspector all reasonable assistance to enable the inspector to exercise powers or perform duties and functions under this Act and shall furnish the inspector with any information he or she may reasonably require with respect to the administration of this Act.
Detention (5) An inspector who takes away a radiation emitting device under paragraph (1)(a) or (b) shall no longer detain it if he or she is satisfied that the provisions of this Act and the regulations with respect to it have been complied with. 23 Subsection 9(1) of the Act is replaced by the following:
Obstruction and false statements 9 (1) No person shall obstruct or hinder, or knowingly make any false or misleading statement either orally or in writing to, an inspector while the inspector is engaged in exercising powers or performing duties or functions under this Act. 24 Subsection 10(2) of the Act is replaced by the
following: Storage (2) An inspector who seizes a radiation emitting device
under subsection (1) may on notice to and at the expense of its owner or the person having possession, care or control of it at the time of its seizure, store it or move it to another place. Release (3) An inspector who seizes a radiation emitting device
under subsection (1) shall release it if he or she is satisfied that the provisions of this Act and the regulations with respect to it have been complied with. 25 Subsection 11(1) of the Act is replaced by the
following: Analysts 11 (1) The Minister may designate as an analyst for the purposes of this Act any individual who, in the Minister’s opinion, is qualified to be so designated. 26 Section 12 of the Act is replaced by the following:
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Disposition with owner’s consent 12 (1) If the Minister has custody of a radiation emitting device, the Minister may, with the consent of and at the expense of its owner, dispose of the device as the Minister sees fit if it was (a) taken away for further examination under paragraph 8(1)(a) or (b); (b) seized under subsection 10(1); or (c) voluntarily submitted to the Minister for evaluation or examination.
Owner’s consent deemed given (2) If the Minister requests the owner of a device referred to in paragraph (1)(a) or (c) to repossess that device and the owner fails to repossess it within sixty days after receipt of the request, the owner shall be deemed to have given the consent referred to in subsection (1) in respect of that device. 27 The Act is amended by adding the following
after section 12:
Forfeiture Unclaimed radiation emitting devices 12.1 (1) A seized radiation emitting device is, at Her election, forfeited to Her Majesty in right of Canada if (a) within 60 days after the seizure, no person is identified, in accordance with the regulations, if any, as its owner or as the person who is entitled to possess it; or (b) the owner or the person who is entitled to possess it does not claim it within 60 days after the day on which they are notified that the inspector has released the seized device.
Proceedings instituted (2) Subsection (1) does not apply if proceedings are instituted in respect of an offence that relates to the device that was seized.
Disposition (3) A seized device that is forfeited may be disposed of at the expense of its owner or the person who was entitled to possess it at the time of its seizure.
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Removal or Forfeiture of Unlawful Imports Unlawful imports 12.2 (1) An inspector who has reasonable grounds to believe that an imported radiation emitting device does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may decide whether to give the owner or importer, or the person having possession, care or control of the device, the opportunity to take a measure in respect of it.
Factors (2) In making a decision under subsection (1), the inspector shall consider, among other factors (a) whether the device creates a risk to any individual of genetic or personal injury, impairment of health or death from radiation; and (b) any other prescribed factors.
Duty of inspector (3) If the inspector decides under subsection (1) not to give the owner or importer, or the person having possession, care or control of the radiation emitting device the opportunity to take a measure in respect of it, the inspector shall exercise, in respect of the device, any of the powers conferred by the provisions of this Act, other than this section, or of the regulations.
Measures that may be taken and notice (4) However, if the inspector decides under subsection (1) to give the owner or importer, or the person having possession, care or control of the radiation emitting device the opportunity to take a measure in respect of the device, the inspector, or any other inspector who is informed of the decision, shall decide whether the owner or importer, or the person having possession, care or control of it may remove it from Canada at their expense, consent to its forfeiture or take either of these measures, and shall notify or cause to be notified the owner or importer, or the person having possession, care or control of the radiation emitting device that they may take that measure within the period specified by the inspector or other inspector, as the case may be.
Forfeiture (5) If a person is notified under subsection (4) that they may consent to the forfeiture of the radiation emitting
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device and the person consents to its forfeiture, the device is forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the person’s expense.
Costs Recovery 12.3 (1) Her Majesty in right of Canada may recover, as
a debt due to Her Majesty in right of Canada, any costs incurred by Her Majesty in right of Canada in relation to anything required or authorized under this Act, including the storage, movement or disposition of any radiation emitting device. Time limit (2) Proceedings to recover a debt due to Her Majesty in
right of Canada under subsection (1) shall not be commenced later than five years after the debt became payable. Certificate of default 12.4 (1) Any debt that may be recovered under subsection 12.3(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister. Judgment (2) On production to the Federal Court, a certificate made under subsection (1) shall be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in the certificate and all reasonable costs and charges attendant in the registration of the certificate. 28 (1) Paragraph 13(1)(b) of the English version of the Act is replaced by the following: (b) prescribing standards regulating the design, construction and functioning of any prescribed class of radiation emitting devices for the purpose of protecting individuals against genetic or personal injury, impairment of health or death from radiation; (2) Paragraph 13(1)(c) of the Act is replaced by the following: (c) exempting, with or without conditions, any radiation emitting device or class of radiation emitting device, including devices imported solely for the purpose of export, from the application of all or any of the provisions of this Act or the regulations;
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(3) Paragraph 13(1)(d) of the English version of the Act is replaced by the following: (d) respecting the labelling, packaging and advertising
of radiation emitting devices, and the use of any material in the construction of any radiation emitting device, for the purpose of protecting individuals against genetic or personal injury, impairment of health or death from radiation; (4) Paragraph 13(1)(f) of the Act is replaced by
the following: (f) requiring persons who manufacture, sell, lease, import into Canada or otherwise deal with any radiation emitting device to maintain such books and records as the Governor in Council considers necessary for the proper enforcement and administration of this Act; (5) Paragraph 13(1)(h) of the Act is replaced by the following: (h) respecting the powers, duties and functions of inspectors and analysts; (h.1) respecting the seizure, taking away, detention,
forfeiture and disposition of radiation emitting devices; (h.2) respecting the costs in relation to anything required or authorized under this Act; (h.3) respecting the implementation, in relation to radiation emitting devices, of international agreements that affect those devices; (h.4) prescribing anything that by this Act is to be prescribed; and 29 Subsections 16(1) to (3) of the Act are replaced by the following:
Forfeiture on conviction 16 (1) If a person has been convicted of an offence under this Act, any radiation emitting device in relation to which the offence was committed is, on the conviction, in addition to any punishment imposed for the offence, forfeited to Her Majesty in right of Canada if the forfeiture is directed by the court.
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Forfeiture on application to judge (2) Without prejudice to the operation of subsection (1), a judge of a superior court of the province in which any radiation emitting device was seized under this Act may, on the application of an inspector and on any notice to those persons as that judge directs, order that the device and anything of a similar nature found with it be forfeited to Her Majesty in right of Canada if the judge finds, after making any inquiry that the judge considers necessary, that the device is one by means of or in relation to which any of the provisions of this Act or the regulations were contravened.
Minister may dispose of forfeited goods (3) Goods forfeited to Her Majesty in right of Canada under subsection (1) or (2) may be disposed of as the Minister may direct, subject to subsection (4).
1999, c. 33
Canadian Environmental Protection Act, 1999 30 Section 117 of the English version of the Canadian Environmental Protection Act, 1999 is replaced by the following:
Prohibition 117 No person shall manufacture for use or sale in
Canada or import a cleaning product or water conditioner that contains a prescribed nutrient in a concentration greater than the permissible concentration prescribed for that product or conditioner. 31 Section 118 of the Act is amended by adding
the following after subsection (1): Exemption (1.1) The Governor in Council may, on the recommendation of the Minister, make regulations exempting a cleaning product or water conditioner from the application of section 117. Class of cleaning product or water conditioner (1.2) Regulations made under subsection (1) or (1.1) may distinguish among classes of cleaning products or water conditioners that they may establish on the basis of any factor, including (a) the physical or chemical properties of the cleaning
products or water conditioners; or
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(b) the conditions under which, the purposes for
which or the manner or place in which the cleaning products or water conditioners are intended to be used.
2002, c. 28
Pest Control Products Act 32 (1) The first paragraph of the preamble to the
Pest Control Products Act is replaced by the following: WHEREAS the availability and use of pest control products pose potential risks, both directly and indirectly, to the health, safety and well-being of individuals in Canada and to the environment; (2) The fifth and sixth paragraphs of the preamble to the Act are replaced by the following: WHEREAS Canada and the provinces and territories have traditionally administered complementary regulatory systems designed to protect individuals and the environment, including its biological diversity, from unacceptable risks posed by pest control products, and it is important that such an approach be continued in order to achieve mutually desired results efficiently, without regulatory conflict or duplication; WHEREAS it is in the national interest that the primary objective of the federal regulatory system be to prevent unacceptable risks to individuals and the environment from the use of pest control products, (3) The ninth paragraph of the preamble to the
Act is replaced by the following: in assessing risks to individuals, consideration be given to aggregate exposure to pest control products, cumulative effects of pest control products and the different sensitivities to pest control products of major identifiable subgroups, including pregnant women, infants, children, women and seniors, (4) The fourteenth paragraph of the preamble to the English version of the Act is replaced by the following:
the provinces and territories and those persons whose interests and concerns are affected by the federal
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regulatory system be accorded a reasonable opportunity to participate in the regulatory system in ways that are consistent with the attainment of its objectives, and 33 (1) The definitions analyst, inspector, label,
manufacture, package, violation and workplace in subsection 2(1) of the Act are replaced by the following: analyst means an individual who is appointed or designated as an analyst under section 45. (analyste) inspector means an individual who is appointed or designated as an inspector under section 45. (inspecteur) label includes any written, printed or graphic matter (a) that is or is to be applied or attached to or included in, or that accompanies or is to accompany, a pest control product or a package; or (b) that belongs to a pest control product and is transmitted electronically, in accordance with the regulations. (étiquette)
manufacture includes produce, formulate, package, label and prepare for distribution or use. (fabrication) package includes a container, wrapping, covering or holder in which a pest control product is wholly or partly contained, placed or packed. (emballage) violation means any of the following that may be proceeded with in accordance with the Agriculture and Agri-Food Administrative Monetary Penalties Act: (a) any contravention of any provision of this Act or of a regulation made under this Act; and (b) any refusal or neglect to perform any duty imposed by or under this Act. (violation)
workplace means a place where an individual works for remuneration. (lieu de travail) (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
document means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked. (document)
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person means Her Majesty, an individual or an organization as defined in section 2 of the Criminal Code. (personne) 34 Subsection 4(1) of the Act is replaced by the following:
Primary objective 4 (1) In the administration of this Act, the Minister’s primary objective is to prevent unacceptable risks to individuals and the environment from the use of pest control products. 35 (1) Subsections 6(1) to (4) of the Act are replaced by the following: Unregistered pest control products 6 (1) No person shall manufacture, possess, handle,
store, transport, import, distribute or use a pest control product that is not registered under this Act, except as otherwise authorized under subsection 21(5) or 41(1), section 48 or 51, any of sections 53 to 59 or the regulations. Conditions of registration (2) Except as otherwise authorized under section 53.3 or
54, no person shall manufacture, import, export or distribute a registered pest control product unless it conforms to the conditions of registration respecting its composition and the person complies with the other conditions of registration. Packaging and labelling (3) Except as otherwise authorized under section 53, 53.3
or 54, no person shall store, import, export or distribute a pest control product that is not packaged and labelled in accordance with the regulations and, if it is registered, the conditions of registration. (2) Subsections 6(6) and (7) of the Act are replaced by the following: Packaging, labelling and advertisement (7) No person shall package, label or advertise a pest control product in a way that is false, misleading or likely to create an erroneous impression regarding its character, value, quantity, composition, safety or registration.
(3) Section 6 of the Act is amended by adding the following after subsection (8):
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Alteration, destruction or falsification — required documents (8.1) No person shall alter, destroy or falsify a document that they are required under this Act to keep, maintain or provide.
Alteration, possession or use — official documents (8.2) It is prohibited for a person to (a) alter a document issued or made — or in any manner given — under this Act; or (b) have in their possession, or use, a document issued or made — or in any manner given — under this Act that has been altered.
Possession or use of documents that resemble official documents (8.3) It is prohibited for a person to have in their possession, or use, any document that has not been issued or made — or in any manner given — under this Act if the document so resembles a document issued or made — or in any manner given — under this Act that it is likely to be mistaken for such a document. 36 (1) Paragraph 8(1)(a) of the Act is replaced by the following: (a) specifying the conditions relating to its manufacture, handling, storage, transport, import, export, packaging, distribution, use or disposition, including conditions relating to its composition, and, subject to subsection (2), the conditions relating to its label;
(2) Subsection 8(3) of the Act is repealed. (3) Section 8 of the Act is amended by adding the following after subsection (4):
Product safety information (4.1) Subject to the regulations and as a condition of registration, the registrant of a pest control product shall, (a) provide, in accordance with the regulations, to workplaces where the pest control product is manufactured, handled, stored or used, product safety information that complies with the prescribed requirements; or (b) make available, in accordance with the regulations, to persons who manufacture, handle, store or
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use the pest control product, product safety information that complies with the prescribed requirements.
37 (1) The portion of subsection 33(7) of the Act before paragraph (a) is replaced by the following:
Offence and punishment — subsection (2) (7) Every person who contravenes subsection (2) is guilty of an offence and liable (2) Section 33 of the Act is amended by adding the
following after subsection (7): Offence and punishment — false or misleading information (8) Every person who knowingly provides false or misleading information in connection with an authorization is guilty of an offence and liable (a) on summary conviction, to a fine of not more
than $200,000 or to imprisonment for a term of not more than six months, or to both; or (b) on conviction on indictment, to a fine of not more
than $500,000 or to imprisonment for a term of not more than three years, or to both. 38 Subsection 35(3) of the Act is replaced by the following:
Establishment of review panel (3) After receiving a notice of objection, the Minister
may, in accordance with the regulations, if any, establish a panel of one or more individuals to review the decision and to recommend whether the decision should be confirmed, reversed or varied. 39 The Act is amended by adding the following after section 41:
Product Safety Information for Unregistered Products Provision of safety information 41.1 A person who is authorized by the regulations to import an unregistered pest control product solely for the purpose of export or for a prescribed purpose and who
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imports such a product for that purpose shall provide, in accordance with the regulations, to workplaces where the pest control product is handled or stored, product safety information for the product that complies with the prescribed requirements. 40 Paragraph 44(1)(c) of the Act is replaced by the following: (c) a medical professional who requests the information for the purpose of making a medical diagnosis or giving medical treatment to an individual; 41 The heading “Enforcement” before section 45
of the Act is replaced by the following:
Administration and Enforcement 42 Subsection 45(2) of the Act is replaced by the
following: Designation of inspectors and analysts (2) For the purposes of the administration and enforcement of this Act, the Minister may designate individuals or classes of individuals as inspectors or analysts to exercise powers or perform duties or functions in relation to any matter referred to in the designation, but (a) no individual who is employed in a department other than the Department of Health may be designated without the approval of the minister responsible for the department in which the individual is employed; and (b) no individual who is employed by the government of a province may be designated without the approval of that government. 43 Subsection 46(1) of the Act is replaced by the
following: Obstruction of inspectors 46 (1) No person shall resist or obstruct an inspector or
make a false or misleading statement either orally or in writing to an inspector who is exercising powers or performing duties or functions under this Act. 44 Subsection 47(3) of the Act is replaced by the following:
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Protection of individual (3) Despite any other Act of Parliament, no person shall dismiss, suspend, demote, discipline, deny a benefit of employment to, harass or otherwise disadvantage an individual for having (a) made a report under subsection (1); (b) refused or stated an intention of refusing to do anything that the individual reasonably believed was or would be a contravention under this Act; or (c) done or stated an intention of doing anything that the individual reasonably believed was required by or under this Act.
45 (1) The portion of subsection 48(1) of the Act before paragraph (a) is replaced by the following:
Powers of inspectors 48 (1) For a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act and the regulations, an inspector may (2) Paragraphs 48(1)(c) and (d) of the Act are replaced by the following: (c) order any person to present any pest control product or other thing for inspection in any manner and under any conditions that the inspector considers necessary to conduct an inspection; (d) order the owner or person having possession, care
or control of a means of transport that the inspector intends to enter, to move it to a place where the inspector can enter it; (d.1) examine or test, or take samples of, anything
that is in the place being inspected; (d.2) examine a document that is in the place being inspected, make copies of it or take extracts from it; (d.3) order the owner or person having possession,
care or control of a pest control product or other thing to which this Act or the regulations apply that is in the place being inspected to move it or, for any time that may be necessary, not to move it or to restrict its movement;
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(d.4) use or cause to be used a computer or other device that is in the place being inspected to examine data that is contained in or available to a computer system or reproduce it or cause it to be reproduced in the form of a printout or other intelligible output and remove the output for examination or copying; (d.5) use or cause to be used copying equipment that is in the place being inspected and remove the copies for examination; (d.6) take photographs or make recordings or sketches; (d.7) order any person in the place being inspected to establish their identity to the inspector’s satisfaction; (d.8) prohibit or limit access to all or part of the place being inspected or to anything that is in the place; (d.9) remove anything from the place being inspected for the purpose of examination, conducting tests or taking samples; and
(3) Subsection 48(2) of the Act is replaced by the
following: Persons accompanying inspector (2) An inspector may be accompanied by any person that
they believe is necessary to help them exercise their powers or perform their duties or functions under this section. Entering private property (3) An inspector and any person accompanying them
may enter and pass through private property, other than a dwelling house on that property, in order to gain entry to a place referred to in paragraph (1)(a). Offence and punishment (4) Every person who fails to do anything the person was
ordered to do by an inspector under paragraphs (1)(c), (d), (d.3) or (d.7) is guilty of an offence and liable (a) on summary conviction, to a fine of not more
than $200,000 or to imprisonment for a term of not more than six months, or to both; or (b) on conviction on indictment, to a fine of not more
than $500,000 or to imprisonment for a term of not more than three years, or to both.
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46 (1) Paragraph 49(2)(b) of the Act is replaced by the following: (b) entry to the dwelling-place is necessary for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act and the regulations, and (2) Section 49 of the Act is amended by adding the
following after subsection (3): Telewarrant (4) If an inspector believes that it would be impracticable
to appear personally to make an application for a warrant under subsection (2), a warrant may be issued by telephone or other means of telecommunication, on information submitted by telephone or other means of telecommunication, and section 487.1 of the Criminal Code applies for that purpose, with any necessary modifications. 47 Subsection 50(1) of the Act is replaced by the
following: Assistance to inspectors 50 (1) The owner or the person in charge of a place entered by an inspector under section 48 or 49 and any person found in the place shall (a) give the inspector all reasonable assistance in their
power to enable the inspector to exercise powers or perform duties or functions under the provisions of this Act or the regulations; and (b) provide the inspector with any information relevant to the administration of the provisions of this Act or the regulations that the inspector may reasonably require. 48 Section 51 of the Act and the heading before it
are replaced by the following: Production of documents, information or samples 51 (1) An inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act and the regulations, order a person to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or sample specified by the inspector. Offence and punishment (2) Every person who fails to do anything the person was
ordered to do by an inspector under subsection (1) is guilty of an offence and liable
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(a) on summary conviction, to a fine of not more
than $200,000 or to imprisonment for a term of not more than six months, or to both; or (b) on conviction on indictment, to a fine of not more
than $500,000 or to imprisonment for a term of not more than three years, or to both. 49 Section 52 of the Act is replaced by the following:
Inspector may seize 52 An inspector may seize and detain any pest control product or other thing that the inspector has reasonable grounds to believe (a) was used in a contravention of a provision of this Act or the regulations; (b) is something in relation to which a provision of this Act or the regulations was contravened; or (c) was obtained by the contravention of a provision
of this Act or the regulations. 50 The heading before section 53 of the Act is replaced by the following:
Dealing with Seized Things 51 (1) Subsections 53(1) and (2) of the Act are replaced by the following: Storage, movement and disposition 53 (1) An inspector may, in respect of a pest control
product or other thing seized under this Act, (a) on notice to its owner or the person having possession, care or control of it at the time of its seizure or to the owner or person responsible for the place where it was seized, store it or move it at the expense of the person to whom the notice is given; (b) order its owner or the person having possession, care or control of it at the time of its seizure or the owner or person responsible for the place where it was seized to store it or move it at the expense of the person being so ordered; (c) if the pest control product or other thing is perishable, order its owner or the person having possession, care or control of it at the time of its seizure to dispose of it at the expense of the person being so ordered or, on notice to its owner or the person having possession, care or control of it at the time of its seizure, dispose
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of it at the expense of the person to whom the notice is given; or (d) if the inspector is of the opinion that the pest control product or other thing endangers human health or safety or the environment and that its disposition is necessary to respond to the danger, order its owner or the person having possession, care or control of it at the time of its seizure to dispose of it, despite subsection 6(8), at the expense of the person being so ordered or, on notice to its owner or the person having possession, care or control of it at the time of its seizure, dispose of it, despite subsection 6(8), at the expense of the person to whom the notice is given. Notice (2) An order under paragraph (1)(c) or (d) shall be communicated by delivering a written notice to the owner or person and the notice (a) must include a statement of the reasons for the order; and (b) may specify the period within which and the manner in which the pest control product or other thing is to be disposed. (2) The portion of subsection 53(3) of the Act before paragraph (a) is replaced by the following:
Offence and punishment (3) Every person who fails to do anything the person was
ordered to do by an inspector under paragraph (1)(b), (c) or (d) is guilty of an offence and liable (3) Subsection 53(4) of the Act is replaced by the following:
Interference with seized things (4) Except with the authorization of an inspector, no person shall move, alter or interfere with a pest control product or other thing seized under this Act. 52 Sections 54 to 56 of the Act are replaced by the
following: Release of seized thing 53.1 If an inspector is satisfied that the provisions of
this Act and the regulations that apply with respect to a pest control product or other thing seized under this Act have been complied with, the product or thing must be released.
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Application for return 53.2 (1) Subject to subsection 55(1), if proceedings are
instituted in relation to a pest control product or other thing seized under this Act, its owner or the person having possession, care or control of it at the time of its seizure may apply, in the case of a violation, to the Review Tribunal continued by subsection 4.1(1) of the Canada Agricultural Products Act or, in the case of an offence, to the court before which the proceedings are being held, for an order that the thing be returned. Order for return (2) If the Review Tribunal or court, as the case may be, is
satisfied that sufficient evidence exists or may reasonably be obtained without the continued detention of the pest control product or other thing, the Tribunal or court may order it to be returned to the applicant, subject to any conditions the Tribunal or court may impose to ensure that it is preserved for any purpose for which it may subsequently be required.
Removal, Forfeiture or Destruction of Unlawful Imports Unlawful imports 53.3 (1) An inspector who has reasonable grounds to believe that an imported pest control product does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may decide whether to give the owner or importer, or the person having possession, care or control of the product, the opportunity to take a measure in respect of it.
Factors (2) In making a decision under subsection (1), the inspector shall consider, among other factors (a) whether the pest control product endangers human health or safety or the environment; and (b) any other prescribed factors.
Duty of inspector (3) If the inspector decides under subsection (1) not to
give the owner or importer or the person having possession, care or control of the pest control product the opportunity to take a measure in respect of it, the inspector shall exercise, in respect of the product, any of the
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powers conferred by the provisions of this Act, other than this section, or of the regulations. Measures that may be taken and notice (4) However, if the inspector decides under subsection (1) to give the owner or importer, or the person having possession, care or control of the pest control product the opportunity to take a measure in respect of it, the inspector, or any other inspector who is informed of the decision, shall decide whether the owner or importer, or the person having possession, care or control of it may remove it from Canada at their expense, consent to its forfeiture or take either of these measures, and shall notify or cause to be notified the owner or importer, or the person having possession, care or control of the product that they may take that measure within the period specified by the inspector or other inspector, as the case may be.
Forfeiture (5) If a person is notified under subsection (4) that they
may consent to the forfeiture of the pest control product and the person consents to its forfeiture, the product is forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the person’s expense. Removal or destruction of unlawful imports 54 (1) An inspector who has reasonable grounds to believe that an imported pest control product does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may, by written notice, whether the pest control product is seized or not, order its owner or importer, or the person having possession, care or control of it, to remove it from Canada at their expense or, if removal is not possible, to destroy it at their expense.
Forfeiture (2) If the pest control product is not removed from Canada, or destroyed, within the period specified in the notice — or, if no period is specified, within 90 days after the day on which the notice was delivered — it is, despite section 53.1, forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the expense of the person to whom the notice was delivered.
Suspension of application of subsection (2) (3) An inspector may, for the period specified by the inspector, suspend the application of subsection (2) if the inspector is satisfied that
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(a) the pest control product does not endanger human
health or safety or the environment; (b) the pest control product will not be sold within that period; (c) the measures that should have been taken for the
pest control product not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and (d) if the pest control product does not meet the requirements of the regulations, it will be brought into compliance with those requirements within that period.
Cancellation (4) An inspector may cancel the notice if the inspector is
satisfied that (a) the pest control product does not endanger human health or safety or the environment; (b) the pest control product has not been sold within the period referred to in subsection (5); (c) the measures referred to in paragraph (3)(c) were
taken within that period; and (d) if the pest control product did not meet the requirements of the regulations when it was imported, it was brought into compliance with those requirements within that period. Period (5) The period for the purposes of subsection (4) is (a) if the application of subsection (2) was suspended
under subsection (3), the period of the suspension; and (b) if the application of subsection (2) was not suspended, the period specified in the notice or, if no period was specified, the period of 90 days after the day on which the notice was delivered. Offence and punishment (6) Every person who fails to comply with an order in the notice is guilty of an offence and liable
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(a) on summary conviction, to a fine of not more
than $200,000 or to imprisonment for a term of not more than six months, or to both; or (b) on conviction on indictment, to a fine of not more
than $500,000 or to imprisonment for a term of not more than three years, or to both.
Forfeiture Unclaimed pest control products or other things 54.1 (1) A pest control product or other thing seized under this Act is, at the Minister’s election, forfeited to Her Majesty in right of Canada if (a) within 60 days after the seizure, no person is identified in accordance with the regulations, if any, as its owner or as the person who is entitled to possess it; or (b) its owner or the person having possession, care or control of it at the time of its seizure does not claim it within 60 days after the day on which they are notified that an inspector has released it.
Proceedings instituted (2) Subsection (1) does not apply if proceedings are instituted for a violation or an offence that relates to the seized pest control product or other thing. Disposition (3) A seized pest control product or other thing that is
forfeited under subsection (1) may be disposed of, as the Minister may direct, at the expense of its owner or the person having possession, care or control of it at the time of its seizure. Forfeiture on consent 55 (1) At the election of Her Majesty in right of Canada,
a pest control product or other thing seized under this Act by an inspector is forfeited to Her Majesty in right of Canada if the owner consents to its forfeiture. The pest control product or other thing that is forfeited may be disposed of, as the Minister directs, at the owner’s expense. Forfeiture by court order (2) If the Review Tribunal, continued by subsection
4.1(1) of the Canada Agricultural Products Act, decides that a person has committed a violation, or if an offender is convicted of an offence under this Act, the Tribunal or
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the court, as the case may be, may, in addition to imposing a penalty or punishment, order that the pest control product or other thing that was involved in the violation or offence be forfeited to Her Majesty in right of Canada, regardless of whether the product or thing was seized under this Act or not. Directions of Minister (3) A pest control product or other thing that is forfeited
under subsection (2) may be disposed of as the Minister directs, at the expense of, (a) if it was not seized, its owner; or (b) if it was seized, its owner or the person having
possession, care or control of it at the time of its seizure. Return of seized things 56 (1) A seized pest control product or other thing shall be returned to its owner or the person having possession, care or control of the product or thing at the time of its seizure if it has not been forfeited at the final conclusion of proceedings in respect of a violation or an offence under this Act.
Exception (2) A seized pest control product or other thing may be (a) detained pending the payment of any fine or penalty imposed on its owner or the person having possession, care or control of it at the time of seizure; or (b) sold in satisfaction of the fine or penalty.
Forfeiture on application of inspector 56.1 (1) A judge of a superior court of the province in
which a pest control product or other thing is seized under this Act may, on the application of an inspector, order that the pest control product or other thing be forfeited to Her Majesty in right of Canada. Notice and inquiry (2) The order may be made only if any notice to any persons that the judge directs was given and the judge finds, after making any inquiry that he or she considers necessary, that the pest control product or other thing is one by means of or in relation to which any of the provisions of this Act or the regulations have been contravened.
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Disposition (3) A pest control product or other thing that is forfeited
under subsection (1) may be disposed of, as the Minister may direct, at the expense of its owner or the person having possession, care or control of it at the time of its seizure. 53 The heading before section 57 of the English version of the Act is replaced by the following:
Compliance Measures 54 (1) The portion of subsection 57(1) of the English version of the Act before paragraph (a) is replaced by the following:
Inspector may order measures 57 (1) If an inspector has reasonable grounds to believe
that a person has contravened this Act or the regulations, he or she may order the person (2) Subparagraph 57(1)(b)(ii) of the Act is replaced by the following: (ii) manufacturing, handling, storing, transporting,
importing, exporting, packaging, labelling, distributing or using a registered pest control product in accordance with the conditions of registration. (3) Subsection 57(2) of the English version of the Act is replaced by the following:
Validity period (2) An order under subsection (1) may apply for a specified period or until the inspector is satisfied that no further contravention is likely to take place. (4) Subsection 57(3) of the Act is replaced by the following:
Notice (3) An order under subsection (1) shall be communicated by delivering a written notice to the registrant or, as the case may be, to the owner or person having possession, care or control of the pest control product, activity or thing that was involved in the contravention and the notice must be accompanied by a statement of the reasons for the order. (5) Subsection 57(5) of the English version of the
Act is replaced by the following:
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Prosecutions (5) An order under subsection (1) may be given whether
or not the person has been charged with an offence relating to the contravention, but if the person is charged, the order may be confirmed, varied or rescinded by the court that tries the offence. 55 (1) Paragraphs 59(2)(a) and (b) of the Act are
replaced by the following: (a) order an owner or a person having possession,
care or control of the pest control product or other thing to dispose of it or do anything else that the inspector considers necessary to reduce or eliminate the risks it poses; (b) dispose of the product or other thing or do anything else that the inspector considers necessary to reduce or eliminate the risks it poses, at the expense of its owner or the person having possession, care or control of the product or thing; or (2) The portion of subsection 59(3) of the English
version of the Act before paragraph (a) is replaced by the following: Notice (3) An order under paragraph (2)(a) shall be communicated by delivering a written notice to the owner or person having possession, care or control of the product or thing and the notice 56 The heading before section 60 of the English
version of the Act is replaced by the following:
Review of Inspectors’ Orders 57 Subsection 62(1) of the Act is replaced by the
following: Method of delivery 62 (1) Notices or other documents required or authorized to be delivered under this Act may be delivered by any method that provides proof of delivery or by any prescribed method. 58 Sections 63 and 64 of the Act are replaced by the following:
Recovery of fees 63 Her Majesty in right of Canada may recover, as a debt
due to Her Majesty in right of Canada, any fee or charge
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that applies in relation to the administration of the provisions of this Act or the regulations. Recovery of costs 64 Her Majesty in right of Canada may recover, as a debt due to Her Majesty in right of Canada, any costs incurred by Her Majesty in right of Canada in relation to anything required or authorized under this Act, including (a) the inspection, treatment, testing or analysis of a
place, pest control product or other thing or the storage, movement, seizure, detention, forfeiture, disposition or return of a pest control product or other thing; (b) any enforcement or risk-control measures taken
by the Minister or an inspector under this Act.
Time limit 64.1 Proceedings to recover a debt due to Her Majesty
in right of Canada under this Act shall not be commenced later than five years after the debt became payable. Certificate of default 64.2 (1) Any debt that may be recovered under section 63 or 64 in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister.
Judgment (2) On production to the Federal Court, a certificate
made under subsection (1) shall be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in the certificate and all reasonable costs and charges attendant in the registration of the certificate. 59 (1) Paragraph 67(1)(o) of the English version of the Act is replaced by the following: (o) respecting the manufacture, possession, handling, storage, transport, import, export, distribution, use or disposition of pest control products; (2) Paragraphs 67(1)(r) and (s) of the Act are replaced by the following: (r) respecting the packaging, labelling and advertising
of pest control products;
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(s) respecting pest control product safety information,
including information related to product safety data sheets; (3) Paragraph 67(1)(x) of the Act is replaced by the following: (x) respecting the preservation, detention and forfeiture of pest control products and any other things seized by an inspector; (4) Paragraphs 67(1)(z.3) and (z.4) of the Act are replaced by the following: (z.21) establishing classes of pest control products and any categories and subcategories of those classes; (z.3) respecting the implementation, in relation to
pest control products, of international agreements that affect those products; (z.4) exempting persons, activities or pest control
products, including products that are imported solely for the purpose of export, from the application of all or any of the provisions of this Act or the regulations, and prescribing the conditions under which they are exempt; and
(5) Section 67 of the Act is amended by adding the
following after subsection (2): Jointly produced documents (2.1) A regulation made under this Act may incorporate
by reference documents that the Minister produces jointly with another government for the purpose of harmonizing the regulation with other laws. Internally produced standards (2.2) A regulation made under this Act may incorporate by reference technical or explanatory documents that the Minister produces, including (a) specifications, classifications, illustrations, graphs or other information of a technical nature; and (b) test methods, procedures, operational standards, safety standards or performance standards of a technical nature.
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Scope of incorporation (2.3) Documents may be incorporated by reference as they exist on a particular date or as they are amended from time to time. 60 The Act is amended by adding the following after section 69:
Due diligence 69.1 A person is not to be found guilty of an offence under this Act — other than an offence under section 30 or subsection 33(8), 40(1) or 44(7), an offence under subsection 47(4) as it relates to a contravention of subsection 47(3) or an offence under subsection 68(3) or 70(3) — if they establish that they exercised all due diligence to prevent the commission of the offence.
61 The portion of section 71 of the Act before
paragraph (a) is replaced by the following: Offence by employee or agent or mandatary 71 In a prosecution for an offence under this Act — other than an offence under section 30 or subsection 33(8), 40(1) or 44(7), an offence under subsection 47(4) as it relates to a contravention of subsection 47(3) or an offence under subsection 68(3) or 70(3) — it is sufficient proof of the offence to establish that it was committed by an employee or agent or mandatary of the accused, whether or not the employee or agent or mandatary is identified or has been prosecuted for the offence, unless the accused establishes that
Terminology 62 The English version of the Act is amended by
replacing “requirement” with “order”, with any necessary grammatical modifications that the circumstances require, in the following provisions: (a) the portion of subsection 57(4) before paragraph (a); (b) paragraph 59(3)(a) and the portion of subsection 59(4) before paragraph (a); (c) subsections 60(1), (5), (8) and (10), the portion of subsection 60(12) before paragraph (a) and subsection 60(13); and (d) section 61.
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2010, c. 21
Canada Consumer Product Safety Act 63 Subsection 19(2) of the Canada Consumer
Product Safety Act is replaced by the following: Designation (2) For the purposes of the administration and enforcement of the provisions of this Act and the regulations, the Minister may designate individuals or classes of individuals as inspectors to exercise powers or perform duties or functions in relation to any matter referred to in the designation. 64 Paragraph 26(1)(a) of the Act is replaced by
the following: (a) within 60 days after the seizure, no person is identified, in accordance with the regulations, if any, as its owner or as the person who is entitled to possess it; or 65 The Act is amended by adding the following after section 28:
Removal or Forfeiture of Unlawful Imports Unlawful imports 28.1 (1) An inspector who has reasonable grounds to believe that an imported consumer product does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may decide whether to give the owner or importer, or the person having possession, care or control of the product, the opportunity to take a measure in respect of it.
Factors (2) In making a decision under subsection (1), the inspector shall consider, among other factors (a) whether the consumer product is a danger to human health or safety; and (b) any other prescribed factors.
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Duty of inspector (3) If the inspector decides under subsection (1) not to give the owner, importer or the person having possession, care or control of the consumer product the opportunity to take a measure in respect of it, the inspector shall exercise, in respect of the product, any of the powers conferred by the provisions of this Act, other than this section, or of the regulations.
Measures that may be taken and notice (4) However, if the inspector decides under subsection (1) to give the owner, importer or person having possession, care or control of the consumer product the opportunity to take a measure in respect of it, the inspector, or any other inspector who is informed of the decision, shall decide whether the owner, importer or person having possession, care or control of it may remove it from Canada at their expense, consent to its forfeiture or take either of these measures, and shall notify or cause to be notified the owner, importer or person having possession, care or control of the product that they may take that measure within the period specified by the inspector or other inspector, as the case may be.
Forfeiture (5) If a person is notified under subsection (4) that they may consent to the forfeiture of the consumer product and the person consents to its forfeiture, the product is forfeited to Her Majesty in right of Canada and may be disposed of, as the Minister may direct, at the person’s expense. 66 The Act is amended by adding the following after section 36:
Costs Recovery 36.1 (1) Her Majesty in right of Canada may recover, as a debt due to Her Majesty in right of Canada, any costs incurred by Her Majesty in right of Canada in relation to anything required or authorized under the provisions of this Act, except section 64, or the regulations, including (a) the storage, movement or disposal of a thing; or (b) the recall or measure carried out under section 33.
Time limit (2) Proceedings to recover a debt due to Her Majesty in right of Canada under subsection (1) shall not be
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commenced later than five years after the debt became payable. Certificate of default 36.2 (1) Any debt that may be recovered under subsection 36.1(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Minister. Judgment (2) On production to the Federal Court, a certificate
made under subsection (1) shall be registered in that Court and, when registered, has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in that Court for a debt of the amount specified in the certificate and all reasonable costs and charges attendant in the registration of the certificate. 67 Subsection 37(1) of the Act is amended by striking out “and” after paragraph (o) and by adding the following after that paragraph: (o.1) respecting the costs in relation to anything required or authorized under the provisions of this Act or the regulations; (o.2) respecting the implementation, in relation to
consumer products, of international agreements that affect those products; and
Transitional Provisions Section 54 of Pest Control Products Act 68 Section 54 of the Pest Control Products Act, as it read immediately before the day on which section 52 of this Act comes into force, continues to apply to a pest control product seized under the Pest Control Products Act before that day.
Sections 60 and 61 of Pest Control Products Act 69 Sections 60 and 61 of the Pest Control Products Act, as they read immediately before the day on which section 62 of this Act comes into force, continue to apply to a requirement in respect of which a notice has been delivered under subsection 53(2), 57(3) or 59(3) of the Pest Control Products Act, as it read immediately before that day.
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1995, c. 40
Related Amendments to the Agriculture and Agri-Food Administrative Monetary Penalties Act 70 Subparagraph 4(1)(a)(iii) of the Agriculture
and Agri-Food Administrative Monetary Penalties Act is replaced by the following: (iii) the refusal or neglect to perform any specified duty, or class of duties, imposed by or under the Plant Protection Act, the Health of Animals Act or the Pest Control Products Act;
71 Paragraph 7(1)(c) of the English version of the Act is replaced by the following: (c) refuses or neglects to perform any duty imposed by or under the Plant Protection Act, the Health of Animals Act or the Pest Control Products Act
Coordinating Amendments 2012, c. 24
72 (1) In this section, other Act means the Safe
Food for Canadians Act. (2) On the first day on which both section 52 of this Act and section 78 of the other Act are in force, subsection 53.2(1) of the Pest Control Products Act is replaced by the following:
Application for return 53.2 (1) Subject to subsection 55(1), if proceedings are
instituted in relation to a pest control product or other thing seized under this Act, its owner or the person having possession, care or control of it at the time of its seizure may apply, in the case of a violation, to the Review Tribunal continued by subsection 27(1) of the Agriculture and Agri-Food Administrative Monetary Penalties Act or, in the case of an offence, to the court before which the proceedings are being held, for an order that the thing be returned. (3) On the first day on which both section 52 of this Act and section 106 of the other Act are in
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force, subsection 55(2) of the Pest Control Products Act is replaced by the following: Forfeiture by court order (2) If the Review Tribunal, continued by subsection 27(1) of the Agriculture and Agri-Food Administrative Monetary Penalties Act, decides that a person has committed a violation, or if an offender is convicted of an offence under this Act, the Tribunal or the court, as the case may be, may, in addition to imposing a penalty or punishment, order that the pest control product or other thing that was involved in the violation or offence be forfeited to Her Majesty in right of Canada, regardless of whether the product or thing was seized under this Act or not.
(4) On the first day on which both section 70 of this Act and section 99 of the other Act are in force, subparagraph 4(1)(a)(iii) of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following:
(iii) the refusal or neglect to perform any specified duty, or class of duties, imposed by or under the Plant Protection Act, the Health of Animals Act, the Pest Control Products Act or the Safe Food for Canadians Act;
(5) On the first day on which both section 71 of this Act and section 100 of the other Act are in force, paragraph 7(1)(c) of the English version of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following: (c) refuses or neglects to perform any duty imposed by or under the Plant Protection Act, the Health of Animals Act, the Pest Control Products Act or the Safe Food for Canadians Act
Coming into Force Order in council 73 (1) Section 12 comes into force on a day to be fixed by order of the Governor in Council.
Order in council (2) Subsections 36(2) and (3) come into force on a
day to be fixed by order of the Governor in Council.
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Order in council (3) Section 39 comes into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons 2015-2016
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016
STATUTES OF CANADA 2016
CHAPTER 8
An Act to amend the Air Canada Public Participation Act and to provide for certain other measures
ASSENTED TO JUNE 22, 2016 BILL C-10
SUMMARY This enactment amends the Air Canada Public Participation Act to provide that Air Canada’s articles of continuance contain a requirement that it carry out aircraft maintenance activities in Ontario, Quebec and Manitoba and to provide for certain other measures related to that obligation.
ii
64-65 ELIZABETH II
CHAPTER 8
An Act to amend the Air Canada Public Participation Act and to provide for certain other measures [Assented to 22nd June, 2016] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. 35 (4th Supp.)
Air Canada Public Participation Act 1 (1) Paragraph 6(1)(d) of the Air Canada Public
Participation Act is replaced by the following: (d) provisions requiring the Corporation to carry out
or cause to be carried out aircraft maintenance activities, including maintenance of any type relating to airframes, engines, components, equipment or parts, in Ontario, Quebec and Manitoba; and (2) Section 6 of the Act is amended by adding the following after subsection (3):
Maintenance activities (4) For the purpose of carrying out or causing to be carried out the aircraft maintenance activities referred to in paragraph (1)(d) in Ontario, Quebec and Manitoba, the Corporation may, while not eliminating those activities in any of those provinces, change the type or volume of any or all of those activities in each of those provinces, as well as the level of employment in any or all of those activities. (3) The portion of subsection 6(7) of the English version of the Act before the first definition is replaced by the following:
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Definitions (7) The following definitions apply in this section. (4) Subsection 6(7) of the Act is amended by adding the following in alphabetical order:
aircraft has the same meaning as in subsection 3(1) of the Aeronautics Act. (aéronef)
Amendment of Articles Articles 2 (1) Despite sections 173 to 176 of the Canada
Business Corporations Act, the Corporation’s directors may amend its articles in accordance with the amendments set out in this Act. Articles of amendment (2) When the directors amend the articles under subsection (1), they shall send the articles of amendment to the Director in accordance with section 177 of the Canada Business Corporations Act.
Definitions (3) The following definitions apply in this section. Corporation has the same meaning as in subsection 2(1) of the Air Canada Public Participation Act. (Société) Director has the same meaning as in subsection 2(1) the Canada Business Corporations Act. (directeur)
Coordinating Amendments 2009, c. 2
3 (1) In this section, other Act means the Budget Implementation Act, 2009. (2) If subsection 469(2) of the other Act comes into force before subsections 1(2) to (4) of this Act, then (a) those subsections 1(2) to (4) are deemed
never to have come into force and are repealed; and
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(b) section 6 of the Air Canada Public Participation Act is amended by adding the following after subsection (1): Maintenance activities (2) For the purpose of carrying out or causing to be carried out the aircraft maintenance activities referred to in paragraph (1)(d) in Ontario, Quebec and Manitoba, the Corporation may, while not eliminating those activities in any of those provinces, change the type or volume of any or all of those activities in each of those provinces, as well as the level of employment in any or all of those activities. Definition of aircraft (3) For the purposes of this section, aircraft has the same
meaning as in subsection 3(1) of the Aeronautics Act. (3) If subsections 1(2) to (4) of this Act come into
force before subsection 469(2) of the other Act, then, on the day on which that subsection 469(2) comes into force, section 6 of the Air Canada Public Participation Act is amended by adding the following after subsection (1): Maintenance activities (2) For the purpose of carrying out or causing to be carried out the aircraft maintenance activities referred to in paragraph (1)(d) in Ontario, Quebec and Manitoba, the Corporation may, while not eliminating those activities in any of those provinces, change the type or volume of any or all of those activities in each of those provinces, as well as the level of employment in any or all of those activities. Definition of aircraft (3) For the purposes of this section, aircraft has the same
meaning as in subsection 3(1) of the Aeronautics Act. (4) If subsection 469(2) of the other Act comes into force on the same day as subsections 1(2) to (4) of this Act, then (a) those subsections 1(2) to (4) are deemed
never to have come into force and are repealed; and (b) section 6 of the Air Canada Public Participation Act is amended by adding the following after subsection (1):
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Maintenance activities (2) For the purpose of carrying out or causing to be carried out the aircraft maintenance activities referred to in paragraph (1)(d) in Ontario, Quebec and Manitoba, the Corporation may, while not eliminating those activities in any of those provinces, change the type or volume of any or all of those activities in each of those provinces, as well as the level of employment in any or all of those activities. Definition of aircraft (3) For the purposes of this section, aircraft has the same
meaning as in subsection 3(1) of the Aeronautics Act.
Published under authority of the Speaker of the House of Commons 2015-2016
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 45 An Act governing the operation of remote sensing space systems
ASSENTED TO 25th NOVEMBER, 2005 BILL C-25
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act governing the operation of remote sensing space systems”.
SUMMARY This enactment regulates remote sensing space systems to ensure that their operation is neither injurious to national security, to the defence of Canada, to the safety of Canadian Forces or to Canada’s conduct of international relations nor inconsistent with Canada’s international obligations. In order to accomplish this, the enactment establishes a licensing regime for remote sensing space systems and provides for restrictions on the distribution of data gathered by means of them. In addition, the enactment gives special powers to the Government of Canada concerning priority access to remote sensing services and the interruption of such services.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT GOVERNING THE OPERATION OF REMOTE SENSING SPACE SYSTEMS SHORT TITLE 1.
Short title INTERPRETATION
2. Definitions
3. Power of Governor in Council
DESIGNATION OF MINISTER
APPLICATION OF ACT 4.
Binding on Crown OPERATION OF REMOTE SENSING SPACE SYSTEMS REQUIREMENT FOR LICENCE
5. System operator requires licence
6. Activities outside Canada APPLICATIONS, LICENCES AND RELATED MATTERS
7. Applications regarding licences
8. Issuance, amendment or renewal of licences
9. System disposal plan and arrangements AMENDMENT, SUSPENSION AND CANCELLATION OF LICENCES
10. Amendment of conditions on Minister’s initiative
11. Suspension of licence
12. Cancellation of licence
13. Measures ordered on suspension or termination of licence
14. Minister’s order
INTERRUPTIONS OF SERVICE
PRIORITY ACCESS 15.
Minister’s order for priority access
i TRANSFER OF REMOTE SENSING SATELLITES 16.
Prohibition on transfer of control INSPECTION
17. Designation of inspectors
18. Powers of inspectors REQUESTS FOR INFORMATION
19. Notice for disclosure of information
20. Regulations
REGULATIONS
DELEGATION 21.
Minister NO LIABILITY
22. No right to compensation ADMINISTRATIVE MONETARY PENALTIES VIOLATIONS
23. Violations ENFORCEMENT OFFICERS
24. Designation of enforcement officers
25. Issuance and service
NOTICES OF VIOLATION
DETERMINATION OF RESPONSIBILITY AND PENALTY Payment of Penalty 26.
Payment Making Representations
27. Making of representations Responsibility
28. Failure to act APPEAL TO MINISTER
29. Right of appeal
ii RULES ABOUT VIOLATIONS 30.
Vicarious liability — acts of employees, agents and mandataries
31. Due diligence
32. Continuing violation
33. Limitation period
34. Violation or offence
35. Admissibility of documents
36. Debts to Her Majesty
37. Certificate
38. Contravention — section 5, 13 or 14 or subsection 16(1)
39. Jurisdiction — contravention outside Canada
40. Liability of officers, directors, agents or mandataries
41. Offences by employees, agents or mandataries
42. Due diligence
43. Continuing offence
44. Limitation period
45. Injunctions
RECOVERY OF PENALTIES AND AMOUNTS
OFFENCES
REVIEW AND REPORT 45.1
Independent review COORDINATING AMENDMENT
46. Bill C-6
47. Order in council
COMING INTO FORCE
53-54 ELIZABETH II —————— CHAPTER 45 An Act governing the operation of remote sensing space systems [Assented to 25th November, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Remote Sensing Space Systems Act. INTERPRETATION
Definitions
“controlled activity” « activité contrôlée »
2. The following definitions apply in this Act. “controlled activity”, subject to subsection 8(6), means any of the following activities in the operation of a remote sensing space system: (a) formulating or giving a command to a remote sensing satellite of the system; (b) receiving raw data from a remote sensing satellite of the system; (c) storing, processing or distributing raw data from the system; (d) establishing or using (i) cryptography in communications with a remote sensing satellite of the system, or (ii) information assurance measures for the system.
“information assurance” « assurance de l’information »
“information assurance” means the protection of information and information systems by ensuring their availability, integrity, authentication, confidentiality and non-repudiation.
C. 45
“licence” « licence »
“licence” means a licence issued under subsection 8(1).
“licensed system” « système agréé »
“licensed system” means a remote sensing space system for whose operation a licence has been issued.
“licensee” « titulaire de licence »
“licensee” means a person who is the holder of a licence.
“Minister” « ministre »
“Minister”, subject to section 3, means the Minister of Foreign Affairs.
“person” « personne »
“prescribed” Version anglaise seulement
Remote Sensing
“person” includes a partnership, a government, a government agency and an unincorporated organization. “prescribed” means prescribed by the regulations.
“raw data” « données brutes »
“raw data” means sensor data from a remote sensing satellite, and any auxiliary data required to produce remote sensing products from the sensor data, that have not been transformed into a remote sensing product.
“remote sensing product” « produit dérivé »
“remote sensing product” means an image or data produced from raw data in any way that transforms the raw data.
“remote sensing satellite” « satellite de télédétection »
“remote sensing satellite” means a satellite that is capable of sensing the surface of the Earth through the use of electromagnetic waves.
“remote sensing space system” « système de télédétection spatiale »
“remote sensing space system” means (a) one or more remote sensing satellites and the mission control centre and other facilities used to operate the satellites; and (b) the facilities used to receive, store, process or distribute raw data from the satellites, even after the satellites themselves are no longer in operation.
“system participant” « participant autorisé »
“system participant” means a person who is designated in a licence condition referred to in paragraph 8(5)(b).
2004-2005 “transform” « traitement »
Systèmes de téléd “transform”, with respect to raw data, means, having regard to the regulations, to so process them that it is substantially impossible to reconstitute them from the resulting remote sensing product.
DESIGNATION OF MINISTER Power of Governor in Council
3. The Governor in Council may designate a member of the Queen’s Privy Council for Canada to be the Minister for the purposes of this Act. APPLICATION OF ACT
Binding on Crown
4. (1) This Act binds Her Majesty in right of Canada or a province.
Order modifying application of Act to certain systems
(2) The Governor in Council may make an order with respect to a remote sensing space system operated by the Department of National Defence or the Canadian Space Agency providing that this Act and the regulations apply to that system only in the manner and to the extent provided for in the order. The order may adapt any of the provisions of this Act or the regulations for the purposes of that application.
Exemption by order
(3) The Minister may, by order, exempt any person or remote sensing space system — or any class of person, system or data — from the application of any provisions of this Act or the regulations. The exemption order may be limited in scope or made subject to conditions. It may be made only if the Minister is satisfied that (a) the exemption is neither injurious to national security, to the defence of Canada, to the safety of Canadian Forces or to Canada’s conduct of international relations nor inconsistent with Canada’s international obligations; (b) adequate provision will be made for the protection of the environment, public health and the safety of persons and property; and (c) the interests of the provinces are protected.
C. 45
Remote Sensing
OPERATION OF REMOTE SENSING SPACE SYSTEMS REQUIREMENT FOR LICENCE System operator requires licence
5. No person shall operate a remote sensing space system in any manner, directly or indirectly, except under the authority of a licence.
Activities outside Canada
6. Section 5 applies also to the following persons with respect to their activities outside Canada: (a) Canadian citizens; (b) permanent residents within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act; (c) corporations that are incorporated or continued under the laws of Canada or a province; and (d) members of any prescribed class of persons having a substantial connection to Canada related to remote sensing space systems. APPLICATIONS, LICENCES AND RELATED MATTERS
Applications regarding licences
7. An application to the Minister to issue, amend or renew a licence must be made in the prescribed form and manner, be supported by a proposed system disposal plan, proposed guarantee arrangements referred to in paragraph 9(1)(b) and any other prescribed information, documents and undertakings and be accompanied by any prescribed application fee.
Issuance, amendment or renewal of licences
8. (1) On application, the Minister may, having regard to national security, the defence of Canada, the safety of Canadian Forces, Canada’s conduct of international relations, Canada’s international obligations and any prescribed factors, (a) issue a provisional approval of a licence application; (b) issue a licence; or (c) amend or renew a licence.
2004-2005
Systèmes de téléd
Provisional approval binding
(2) A provisional approval is binding on the Minister for so long as the material facts on which it was based remain substantially unchanged.
Reasons for refusal of application
(3) The Minister shall, without delay, provide reasons to the applicant for any refusal of an application.
Conditions of licences
(4) Every licence is subject to the conditions referred to in subsections (5) to (7), any prescribed conditions and the following conditions: (a) that the licensee keep control of the licensed system; (b) that the licensee not permit any other person to carry on a controlled activity in the operation of the system except in accordance with the licence; (c) that raw data and remote sensing products from the system about the territory of any country — but not including data or products that have been enhanced or to which some value has been added — be made available to the government of that country within a reasonable time, on reasonable terms and for so long as the data or products have not been disposed of, but subject to any licence conditions under subsection (6) or (7) applicable to their communication or provision; (d) that the licensee keep control of raw data and remote sensing products from the system until they are disposed of in accordance with this Act; (e) that raw data from the system be communicated only to a government referred to in paragraph (c), the licensee, a system participant or a person to whom they may be communicated under subsection (6); (f) that the licensee encourage a recipient of raw data or a remote sensing product who has entered into an agreement referred to in paragraph (6)(b) or (7)(b) to comply with the agreement; and (g) that any prescribed fees be paid when due.
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Conditions specified by Minister
(5) In a licence, the Minister may specify any other condition that the Minister considers appropriate, including any condition
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(a) relating to the use of cryptography or information assurance measures; or (b) designating any person as a system participant and authorizing the licensee to permit that person to carry on any controlled activity in the operation of the licensed system that the Minister specifies. Conditions specified by Minister — raw data
(6) In a licence, the Minister may authorize the communication of raw data or classes of raw data from the licensed system to any persons or classes of persons other than the licensee or system participants on any conditions that the Minister considers appropriate. The conditions may include requirements that, in specified cases or circumstances, the communication of the raw data (a) be subject to the Minister’s prior approval; or (b) be done only under a legally enforceable agreement, entered into in good faith, that includes measures respecting their security or their further communication. The receipt, communication, processing or storage of raw data by such persons is not a controlled activity.
Conditions specified by Minister — remote sensing products
(7) In a licence, the Minister may restrict the provision of remote sensing products or classes of such products from the licensed system to persons or classes of persons other than the licensee or system participants on any conditions that the Minister considers appropriate. The conditions may include requirements that, in specified cases or circumstances, the provision of the remote sensing products (a) be subject to the Minister’s prior approval; or (b) be done only under a legally enforceable agreement, entered into in good faith, that includes measures respecting their security or their further provision.
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Term
(8) A licence is valid for the period that the Minister considers appropriate and specifies in it.
Non-transferable
(9) A licence is not transferable without the Minister’s consent.
Non-application of Statutory Instruments Act
(10) The Statutory Instruments Act does not apply to a licence.
System disposal plan and arrangements
9. (1) The Minister may not issue a licence without having approved (a) a system disposal plan for the licensed system satisfactory to the Minister that, among other things, provides for the protection of the environment, public health and the safety of persons and property; and (b) arrangements satisfactory to the Minister relating to the guarantee of the performance of the licensee’s obligations under the system disposal plan.
Obligations regarding plan and arrangements
(2) A licensee and, in the case of a licence that has terminated, the former licensee, shall (a) ensure that the following things are disposed of in accordance with the system disposal plan approved by the Minister: (i) every system satellite, (ii) the things used in connection with the cryptography and information assurance measures of the system, (iii) any raw data and remote sensing products from the system that are under the control of the licensee or former licensee, and (iv) anything else prescribed; and (b) put into effect the guarantee arrangements approved by the Minister under paragraph (1)(b) and keep them in effect until the system disposal plan has been carried out.
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Amendment of system disposal plan or arrangements
(3) The Minister may, if the Minister is satisfied that it is desirable to do so, having regard to national security, the defence of Canada, the safety of Canadian Forces, Canada’s conduct of international relations, Canada’s international obligations and the protection of the environment, public health and the safety of persons and property and any prescribed factors,
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(a) on application, amend a system disposal plan or the guarantee arrangements approved by the Minister under paragraph (1)(b); or (b) on the Minister’s own initiative, on first giving notice to the licensee or former licensee that provides a reasonable opportunity to make representations, amend a system disposal plan. AMENDMENT, SUSPENSION AND CANCELLATION OF LICENCES Amendment of conditions on Minister’s initiative
10. (1) The Minister may on the Minister’s own initiative, if the Minister is satisfied that the amendment is desirable, having regard to national security, the defence of Canada, the safety of Canadian Forces, Canada’s conduct of international relations, Canada’s international obligations and any prescribed factors, amend a licence with respect to any condition contemplated by any of subsections 8(5) to (7).
Amendment — s. 8(5)
(2) If the amendment concerns a condition contemplated by subsection 8(5), the Minister must first give to the licensee notice of the proposed amendment and a reasonable opportunity to make representations regarding it.
Amendment — s. 8(6) or (7)
(3) An amendment concerning a condition contemplated by subsection 8(6) or (7) may be effective immediately on notice to the licensee, but the Minister shall give to the licensee an opportunity — during a period of 15 days after the notice or any longer period that the Minister specifies — to make representations regarding it.
2004-2005 Suspension of licence
Systèmes de téléd 11. (1) The Minister may suspend a licence in whole or in part for a period of up to 90 days if the Minister is satisfied that the continued operation of a licensed system is likely to be (a) injurious to national security, the defence of Canada, the safety of Canadian Forces or Canada’s conduct of international relations; or (b) inconsistent with Canada’s international obligations. The suspension may be effective immediately on notice to the person, but the Minister shall, in the notice, set out the reasons for the suspension and give to the person an opportunity — during a period of 15 days after the notice or any longer period that the Minister specifies — to make representations regarding it.
Extension of suspension
(2) If the licence is suspended for less than 90 days, the Minister may extend the suspension for any further period or periods to a maximum total of 90 days if the Minister is satisfied that there continues to be a reason for the suspension under subsection (1).
Further automatic extension of suspension
(3) If the Minister gives notice of a proposed cancellation before the suspension expires, the suspension continues, unless the Minister earlier ends it, until the end of the period for making representations regarding the proposed cancellation.
Cancellation of licence
12. The Minister may cancel a licence if it is suspended and a reason for the suspension continues to exist or if, at any time, the Minister is otherwise satisfied, having regard to national security, the defence of Canada, the safety of Canadian Forces, Canada’s conduct of international relations, Canada’s international obligations and any prescribed factors, that the licence ought to be cancelled. But the Minister shall first give to the licensee notice of the reasons for the proposed cancellation and an opportunity — during a period of 45 days after the notice or any longer period that the Minister specifies — to make representations regarding it.
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Measures ordered on suspension or termination of licence
13. (1) The Minister may make an order requiring a person whose licence is suspended or cancelled or has expired to take any measures related to the operation of the remote sensing space system that the Minister considers advisable, having regard to
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(a) national security, the defence of Canada, the safety of Canadian Forces, Canada’s conduct of international relations and Canada’s international obligations; and (b) the system disposal plan, including its provisions for the protection of the environment, public health and the safety of persons and property. The order may be effective immediately on notice to the person, but the Minister shall give to the person an opportunity — during a period of 15 days after the notice or any longer period that the Minister specifies — to make representations regarding it. Non-application of Statutory Instruments Act
(2) The Statutory Instruments Act does not apply to an order made under this section. INTERRUPTIONS OF SERVICE
Minister’s order
14. (1) The Minister may make an order requiring a licensee to interrupt or restrict, for the period specified in the order, any operation, including the provision of any service, of the licensed system if the Minister believes on reasonable grounds that the continuation of that operation would be injurious to Canada’s conduct of international relations or inconsistent with Canada’s international obligations.
Order of Minister of National Defence
(2) The Minister of National Defence may make an order requiring a licensee to interrupt or restrict, for the period specified in the order, any operation, including the provision of any service, of the licensed system if the Minister of National Defence believes on reasonable grounds that the continuation of that operation would be injurious to the defence of Canada or the safety of Canadian Forces.
Non-application of Statutory Instruments Act
(3) The Statutory Instruments Act does not apply to an order made under this section.
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Non-disclosure direction
(4) If the minister making an order under subsection (1) or (2) is satisfied that the substance of the order ought not to be disclosed for the same reasons as those on which the order is founded, that minister may include in the order a direction that no person shall disclose its substance to any other person except as required by law or as necessary to give it effect.
Notice and opportunity to make representations
(5) An order made under this section may take effect immediately on notice to the licensee, but the minister making the order shall give to the licensee an opportunity — during a period of 15 days after the notice or any longer period that the minister specifies — to make representations regarding it. PRIORITY ACCESS
Minister’s order for priority access
15. (1) The Minister may make an order requiring a licensee to provide to Her Majesty in right of Canada any service through the licensed system that the Minister believes on reasonable grounds is desirable for the conduct of international relations or the performance of Canada’s international obligations.
Order of Minister of National Defence
(2) The Minister of National Defence may make an order requiring a licensee to provide to Her Majesty in right of Canada any service through the licensed system that that minister believes on reasonable grounds is desirable for the defence of Canada or the safety of Canadian Forces.
Order of Solicitor General
(3) The Solicitor General of Canada may make an order requiring a licensee to provide any service through the licensed system (a) to the Royal Canadian Mounted Police that that minister believes on reasonable grounds is desirable for the fulfilment of its members’ responsibilities under subsection 6(1) of the Security Offences Act; (b) to the Canadian Security Intelligence Service that that minister believes on reasonable grounds is desirable for the fulfilment of its duties and functions under the Canadian Security Intelligence Service Act; or
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(c) to Her Majesty in right of Canada that that minister believes on reasonable grounds is desirable for critical infrastructure protection or emergency preparedness. Details of orders
(4) An order made under this section must specify the period during which the service is to be provided and may specify how and with what priority it is to be provided.
Non-application of Statutory Instruments Act
(5) The Statutory Instruments Act does not apply to an order made under this section.
Non-disclosure direction
(6) If the minister making an order is satisfied that the substance of the order ought not to be disclosed for the same reasons as those on which the order is founded, that minister may include in the order a direction that no person shall disclose its substance to any other person except as required by law or as necessary to give it effect.
Notice and opportunity to make representations
(7) An order made under this section may take effect immediately on notice to the licensee, but the minister making the order shall give to the licensee an opportunity — during a period of 15 days after the notice or any longer period that the minister specifies — to make representations regarding it. TRANSFER OF REMOTE SENSING SATELLITES
Prohibition on transfer of control
16. (1) No licensee or former licensee shall permit a command to a remote sensing satellite of the remote sensing space system for which the licence was issued to be given from outside Canada or by any other person unless the licensee or former licensee (a) can override the command from Canada; or (b) has obtained the approval of the Minister.
Factors for approval
(2) In deciding whether to give an approval, the Minister shall have regard to national security, the defence of Canada, the safety of
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Systèmes de téléd Canadian Forces, Canada’s conduct of international relations, Canada’s international obligations and any prescribed factors. INSPECTION
Designation of inspectors
17. (1) The Minister may designate as inspectors for the purposes of this Act persons or classes of persons that the Minister considers qualified.
Certificate
(2) Every inspector is to be provided with a certificate attesting to their designation, and shall, at the request of any person appearing to be in charge of any place entered by the inspector, present the certificate to the person.
Powers of inspectors
18. (1) Inspectors may, in carrying out their duties and functions, (a) subject to subsection (2), enter and inspect, at any reasonable time, any place owned by or under the control of a licensee, a system participant or any other person who the inspector reasonably believes may be carrying on a controlled activity in the operation of a remote sensing space system, and in which the inspector believes on reasonable grounds there is any document, information or thing relevant to the administration or enforcement of this Act; (b) examine any document, information or thing at the place or remove it for examination or copying; (c) inspect any equipment at the place related to the operation of a remote sensing space system and perform tests of it; (d) use or cause to be used any data processing system at the place to examine any data contained in or available to the system; (e) reproduce any record from those data or cause it to be reproduced from them in the form of a printout or other intelligible output and remove the printout or other output for examination or copying; and (f) use or cause to be used any copying equipment or means of communication located at the place.
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Warrant required to enter dwelling-place
(2) An inspector may not enter a dwellingplace except with the consent of the occupant or under the authority of a warrant issued under subsection (3).
Authority to issue warrant
(3) On ex parte application, a justice, as defined in section 2 of the Criminal Code, may issue a warrant authorizing an inspector named in the warrant to enter a dwelling-place, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that
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(a) the dwelling-place is a place described in paragraph (1)(a); (b) entry to the dwelling-place is necessary for any purpose relating to the administration or enforcement of this Act; and (c) entry has been refused, there are reasonable grounds for believing that entry will be refused or consent to entry cannot be obtained from the occupant. Use of force
(4) An inspector executing a warrant issued under subsection (3) shall not use force unless the inspector is accompanied by a peace officer and the use of force has been specifically authorized in the warrant.
Assistance to inspector
(5) The owner or other person in charge of a place entered by an inspector under this section shall give the inspector all reasonable assistance in the power of that person and furnish the inspector with any information that the inspector reasonably requires.
Obstruction and false information
(6) No person shall, with respect to an inspector engaged in carrying out their duties and functions, (a) wilfully obstruct or hinder the inspector; or (b) knowingly make or provide to the inspector any false or misleading statement or information.
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Systèmes de téléd REQUESTS FOR INFORMATION
Notice for disclosure of information
19. (1) The Minister may send a notice to any person who the Minister believes on reasonable grounds has any information or document relevant to the administration or enforcement of this Act, requesting the person to provide that information or document, within any reasonable period that the Minister specifies, to the Minister or any person whom the Minister designates.
Application for court order
(2) If a person objects to providing or fails to provide the Minister or a designated person, as the case may be, with any requested information or document within the specified period, the Minister may apply to a judge of a superior court of a province or of the Federal Court for an order requiring the person to provide it.
Notice of hearing
(3) The Minister shall give the person at least seven days notice of the hearing of the application.
Order
(4) On hearing the application, the judge may order the person to provide the information or documents if the judge concludes that providing them is necessary for any purpose relating to the administration or enforcement of this Act and that the public interest in having the information or documents provided outweighs in importance any other interest, including privacy interest, of the person. REGULATIONS
Regulations
20. (1) On the recommendation of the Minister, the Governor in Council may make regulations (a) prescribing a process or series of processes that is or is not to be considered to transform raw data; (b) prescribing classes of persons for the purpose of paragraph 6(d); (c) respecting the issuance, amendment and renewal of licences, including (i) prescribing the manner and form of making applications,
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(ii) respecting information, documents or undertakings — including the system disposal plan and arrangements referred to in subsection 9(1) — to be provided in support of applications, (iii) prescribing fees for applications or the manner of calculating them, (iv) respecting security assessments of proposed or actual licensees or system participants, and (v) prescribing conditions of licences; (d) requiring notice of any change — of which the licensee has knowledge — in any information that has been provided in connection with an application; (e) respecting the suspension or cancellation of licences; (f) respecting the operation of licensed systems; (g) requiring periodic or special reports concerning licensed systems; (g.1) respecting the archiving of raw data, including the public access to the archived data; (h) respecting the keeping of records; (i) prescribing fees, including periodic fees, for a licence, or the manner of calculating those fees, and when they are to be paid; (j) respecting the determination of amounts that may be paid under subsection 22(2); (k) for carrying out sections 23 and 25, including (i) designating any provision of this Act or of any regulation, order or direction made under this Act or any requirement of such a provision or any condition or class of conditions of a licence or provision or class of provisions of a system disposal plan as a provision, requirement or condition whose contravention may be proceeded with as a violation,
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Systèmes de téléd (ii) prescribing the maximum administrative monetary penalty for a particular violation, which maximum may not exceed $5,000, in the case of an individual, and $25,000, in any other case, (iii) prescribing criteria to be taken into account in determining the amount of a proposed penalty, (iv) respecting compliance agreements, and (v) respecting appeals; (l) respecting the giving or service of notices under this Act; (m) respecting the making of representations under this Act; (n) prescribing anything that is to be prescribed under this Act; and (o) generally, for carrying out the purposes and provisions of this Act.
Regulations may vary
(2) Regulations made under subsection (1) may vary according to any criterion or combination of criteria or by class of remote sensing space system, operator or activity.
Incorporation by reference
(3) For greater certainty, a regulation made under subsection (1) incorporating by reference any classifications, standards, procedures, specifications or rules may incorporate them as they are amended from time to time. DELEGATION
Minister
21. (1) The Minister (a) may not delegate the exercise of the Minister’s powers under subsection 4(3) or 14(1); (b) may delegate only to his or her deputy minister the exercise of the Minister’s powers under subsection 15(1); and (c) may delegate to any officer or class of officers — or, with the consent of the Minister of National Defence, a member or class of members of the Canadian Forces — the exercise of any other powers of the Minister under this Act.
18 Minister of National Defence
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(2) The Minister of National Defence (a) may not delegate the exercise of that minister’s powers under subsection 14(2); and (b) may delegate only to his or her deputy minister or the Chief of the Defence Staff the exercise of that minister’s powers under subsection 15(2).
Solicitor General
(3) The Solicitor General of Canada may delegate only to (a) the Commissioner of the Royal Canadian Mounted Police the exercise of that minister’s powers under paragraph 15(3)(a); (b) the Director of the Canadian Security Intelligence Service the exercise of that minister’s powers under paragraph 15(3)(b); and (c) the Deputy Solicitor General of Canada the exercise of that minister’s powers under paragraph 15(3)(c). NO LIABILITY
No right to compensation
22. (1) No person is entitled to financial compensation from Her Majesty in right of Canada for any financial losses resulting from any of the following actions taken in good faith: the amendment of a system disposal plan or arrangements under subsection 9(3); the amendment of a licence under section 10; the suspension of a licence under section 11; the cancellation of a licence under section 12; or, the making of an order under section 13, 14 or 15.
Authority to make payment
(2) A minister may pay a licensee an amount determined in accordance with the regulations for the service provided as a result of an order made by that minister under section 15. ADMINISTRATIVE MONETARY PENALTIES VIOLATIONS
Violations
23. Every person who contravenes a provision, requirement or condition designated under subparagraph 20(1)(k)(i) commits a violation and is liable to an administrative monetary
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Systèmes de téléd penalty not exceeding the maximum prescribed or, if no maximum has been prescribed, to a penalty not exceeding $5,000, in the case of an individual, and $25,000, in any other case. ENFORCEMENT OFFICERS
Designation of enforcement officers
24. (1) The Minister may designate as enforcement officers for the purposes of this Act persons or classes of persons that the Minister considers qualified.
Certification of designated persons
(2) Enforcement officers are to receive a certificate attesting to their designation and shall, on demand, present the certificate to any person from whom they request information in the course of their duties or functions.
Status of inspector
(3) Every enforcement officer is, in carrying out their duties and functions, an inspector. NOTICES OF VIOLATION
Issuance and service
25. (1) If an enforcement officer believes on reasonable grounds that a person has committed a violation, the officer may issue, and shall cause to be served on the person, a notice of violation.
Contents of notice
(2) The Minister may establish the form and content of notices of violation, but each notice of violation must (a) name the person believed to have committed a violation; (b) identify the violation; (c) set out the penalty that the enforcement officer proposes to impose; (d) inform the person that they may, within 30 days after the notice is served or within any longer period specified in the notice, either pay the penalty set out in the notice or make representations to the officer with respect to the alleged violation or proposed penalty — including any representations about entering into a compliance agreement — and set out the manner for doing so; and (e) inform the person that, if they do not pay the penalty or make representations in accordance with the notice, they will be
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considered to have committed the violation and the officer may impose a penalty in respect of it. Criteria for penalty
(3) The amount of a proposed penalty is, in each case, to be determined taking into account the following matters: (a) the degree of intention or negligence on the part of the person who committed the violation; (b) the harm done by the violation; (c) the person’s history of prior violations or convictions under this Act during the fiveyear period immediately before the violation; (d) any prescribed criteria; and (e) any other relevant matter. DETERMINATION OF RESPONSIBILITY AND PENALTY Payment of Penalty
Payment
26. If the person pays the penalty proposed in the notice of violation, the person is considered to have committed the violation and proceedings in respect of it are ended. Making Representations
Making of representations
27. (1) If the person alleged to have committed a violation makes representations, the enforcement officer shall either (a) enter into a compliance agreement with the person on behalf of the Minister; or (b) decide on a balance of probabilities whether the person committed the violation and, if so, impose the penalty proposed, a lesser penalty or no penalty, taking into account the matters mentioned in subsection 25(3). The enforcement officer shall cause notice of any decision made under paragraph (b) to be issued and served on the person together with notice of the person’s right of appeal under subsection 29(1).
2004-2005 Compliance agreements
Systèmes de téléd (2) In the course of the making of representations, an enforcement officer may, on behalf of the Minister, enter into a compliance agreement with the person alleged to have committed a violation on any terms that the officer considers satisfactory. The terms (a) must provide for payment by the person to the Receiver General of a specified amount not greater than the penalty proposed in the notice of violation if the person does not comply with the agreement; and (b) may provide for the giving of reasonable security, in a form and an amount that the officer considers satisfactory, for the person’s performance of the agreement.
Agreement ends proceedings
(3) Entry into a compliance agreement ends the violation proceedings and precludes any further violation or offence proceedings in relation to the act or omission in question.
If agreement not complied with
(4) The Minister may issue and serve a notice of default on a person who has entered into a compliance agreement but has not complied with it. On service of the notice, the person is liable to pay without delay the amount provided for in the agreement, failing which, the Minister may realize or enforce any security for the person’s performance of the agreement. Responsibility
Failure to act
28. A person who neither pays the penalty nor makes representations in accordance with the notice of violation is considered to have committed the violation, and the enforcement officer shall impose the penalty proposed and notify the person of it. APPEAL TO MINISTER
Right of appeal
29. (1) A person served with notice of a decision made under paragraph 27(1)(b) may, within 30 days after the notice is served, or within any longer period that the Minister allows, appeal the decision to the Minister.
Powers of Minister
(2) On an appeal, the Minister may confirm, set aside or vary the decision of the enforcement officer.
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Vicarious liability — acts of employees, agents and mandataries
30. A person is liable for a violation that is committed by the person’s employee acting in the course of the employment or the person’s agent or mandatary acting within the scope of their authority, whether or not the employee, agent or mandatary who actually committed the violation is identified or proceeded against.
Due diligence
31. Due diligence is a defence in a proceeding in relation to a violation.
Continuing violation
32. A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued.
Limitation period
33. Any proceedings in respect of a violation may be instituted at any time within, but not later than, two years after the time when the subject-matter of the proceedings arose.
Violation or offence
34. (1) If it is possible to proceed with any act or omission as a violation and it is also possible to proceed with it as an offence, proceeding in one manner precludes proceeding in the other.
Violations not offences
(2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of one.
Admissibility of documents
35. In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 25(1) or 27(1) or (4) or given under section 28 or a certificate issued under subsection 37(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation or a prosecution for an offence. RECOVERY OF PENALTIES AND AMOUNTS
Debts to Her Majesty
36. (1) A penalty imposed under this Act and an amount referred to in subsection 27(4) each constitute a debt due to Her Majesty in right of Canada and may be recovered in the Federal Court or any other court of competent jurisdiction.
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Time limit
(2) No proceedings to recover such a debt may be commenced later than seven years after the debt became payable.
Proceeds payable to Receiver General
(3) Each such debt is payable to the Receiver General.
Certificate
37. (1) The Minister may issue a certificate certifying the unpaid amount of any debt referred to in subsection 36(1).
Registration in Federal Court
(2) Registration in the Federal Court or in any other court of competent jurisdiction of a certificate issued under subsection (1) has the same effect as a judgment of that Court for a debt of the amount specified in the certificate and all related registration costs. OFFENCES
Contravention — section 5, 13 or 14 or subsection 16(1)
38. (1) Every person who contravenes section 5 or subsection 16(1) or an order made under section 13 or 14 is guilty of an offence and liable on summary conviction (a) in the case of an individual, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 18 months, or to both; and (b) in any other case, to a fine not exceeding $250,000.
Contravention — section 15 or subsection 18(5) or (6)
(2) Every person who contravenes subsection 18(5) or (6) or an order made under section 15 is guilty of an offence and liable on summary conviction (a) in the case of an individual, to a fine not exceeding $25,000 or to imprisonment for a term not exceeding six months, or to both; and (b) in any other case, to a fine not exceeding $125,000.
Jurisdiction — contravention outside Canada
39. (1) If a person is alleged to have committed an act or omission that is a contravention of section 5 because of the application of section 6, proceedings in relation to that contravention may, whether or not the person is in Canada, be commenced in any territorial
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division in Canada, and the person may be tried and punished in respect of that offence in the same manner as if it had been committed in that territorial division. Appearance of accused at trial
(2) The provisions of the Criminal Code, including their exceptions, relating to requirements that an accused appear at and be present during proceedings apply in respect of proceedings commenced in a territorial division under subsection (1).
Offence dealt with outside Canada
(3) If a person is alleged to have committed an act or omission referred to in subsection (1) and the person has been dealt with outside Canada for the contravention in a manner that, if the person had been dealt with in Canada for the contravention in that manner, would allow the person to plead autrefois acquit, autrefois convict or pardon, the person is deemed to have been so dealt with in Canada.
Liability of officers, directors, agents or mandataries
40. If a corporation commits an offence under this Act, any officer, director, agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.
Offences by employees, agents or mandataries
41. In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee, an agent or a mandatary of the accused, whether or not the employee, agent or mandatary is identified or has been prosecuted for the offence.
Due diligence
42. (1) Due diligence is a defence in a prosecution for an offence under this Act.
Section 126 of Criminal Code
(2) No person shall be prosecuted under section 126 of the Criminal Code for a contravention of subsection 9(2).
Continuing offence
43. A contravention of this Act that is committed or continued on more than one day constitutes a separate offence for each day on which it is committed or continued.
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Limitation period
44. Any proceedings by way of summary conviction in respect of an offence under this Act may be instituted at any time within, but not later than, two years after the time when the subject-matter of the proceedings arose.
Injunctions
45. If a court of competent jurisdiction — including the Federal Court — is satisfied, on application by the Minister, that a contravention of section 5 is being or is likely to be committed, the court may grant an injunction, subject to any conditions that the court considers appropriate, ordering any person to cease or refrain from any activity related to that contravention, or ordering the person to take any measure that a licensee could, under this Act, be required to take. REVIEW AND REPORT
Independent review
45.1 (1) The Minister shall cause an independent review of the provisions and operation of this Act to be conducted from time to time in order to assess, in particular, its impact on technological development and on the implementation of international agreements and treaties.
Report by Minister
(2) The Minister shall cause the report on a review conducted under subsection (1) to be laid before each House of Parliament within five years after the coming into force of this Act, and within every five-year period after the tabling of a report under this subsection. COORDINATING AMENDMENT
Bill C-6
46. If Bill C-6, introduced in the 1st Session of the 38th Parliament and entitled the Department of Public Safety and Emergency Preparedness Act (the “other Act”), receives royal assent, then, on the later of the coming into force of section 2 of the other Act and the coming into force of subsection 15(3) of this Act, (a) the expression “Solicitor General of Canada” in subsections 15(3) and 21(3) of this Act is replaced by the expression “Minister of Public Safety and Emergency Preparedness”; and
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(b) the expression “Deputy Solicitor General of Canada” in subsection 21(3) of this Act is replaced by the expression “Deputy Minister of Public Safety and Emergency Preparedness”. COMING INTO FORCE Order in council
47. This Act, other than section 46, comes into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 51 An Act to amend the Export and Import of Rough Diamonds Act
ASSENTED TO 25th NOVEMBER, 2005 BILL S-36
SUMMARY This enactment amends the Export and Import of Rough Diamonds Act for the purpose of enabling Canada to meet new international obligations under the Kimberley Process Certification Scheme by conferring on the Minister of Natural Resources the power to prescribe the classes of diamonds to be excluded from the definition “rough diamond”. It also provides for the publication of statistics respecting Canadian Certificates issued by the Minister and Kimberley Process Certificates accompanying imports into Canada.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 51 An Act to amend the Export and Import of Rough Diamonds Act [Assented to 25th November, 2005] 2002, c. 25
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The definition “rough diamond” in section 2 of the Export and Import of Rough Diamonds Act is replaced by the following:
“rough diamond” « diamant brut »
“rough diamond” means a diamond that is unsorted, unworked or simply sawn, cleaved or bruted, and that falls under subheading 7102.10, 7102.21 or 7102.31 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, but does not include diamonds that are of a class prescribed by regulation. 2. Section 5 of the Act is replaced by the following:
Statistics
5. The Minister may collect, compile and use statistics respecting Canadian Certificates and Kimberley Process Certificates accompanying imports into Canada for analysis, study or exchange with other participants. The Minister may also publish those statistics in any form and manner that the Minister considers appropriate. 3. Section 8 of the Act is renumbered as subsection 8(1) and is amended by adding the following:
Rough diamonds to be parcelled separately
(2) Every person who exports rough diamonds must ensure that, on export, the rough diamonds in the container are not parcelled with diamonds excluded from the definition “rough diamond” or with anything else.
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Export and Import o
4. Section 14 of the Act is renumbered as subsection 14(1) and is amended by adding the following: Rough diamonds to be parcelled separately
(2) Every person who imports rough diamonds must ensure that, on import, the rough diamonds in the container are not parcelled with diamonds excluded from the definition “rough diamond” or with anything else. 5. Subsection 15(1) of the Act is replaced by the following:
Return of imported rough diamonds
15. (1) If imported rough diamonds arrive in Canada accompanied by a Kimberley Process Certificate that meets the requirements of subsection 14(1) but are in a container that has been opened, the Minister may order the person who imported the rough diamonds to return them to the participant who issued the certificate. 6. Paragraph 35(a) of the Act is replaced by the following: (a) prescribing the classes of diamonds to be excluded from the definition “rough diamond” in section 2; (a.1) respecting the manner of submitting an application under subsection 9(1) or section 11 and specifying the information that must be included in it and the documents that must accompany it;
Coming into force
7. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 50 An Act to amend the Telecommunications Act
ASSENTED TO 25th NOVEMBER, 2005 BILL C-37
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Telecommunications Act”.
SUMMARY This enactment amends the Telecommunications Act to permit the Canadian Radio-television and Telecommunications Commission to administer databases for the purpose of its power under section 41, namely the power to prohibit or regulate the use by any person of the telecommunications facilities of a Canadian carrier for the provision of unsolicited telecommunications to the extent that the Commission considers it necessary to prevent undue inconvenience or nuisance, giving due regard to freedom of expression. The enactment also establishes an administrative monetary penalty for the contravention of prohibitions or requirements of the Commission under that section.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 50 An Act to amend the Telecommunications Act [Assented to 25th November, 2005] 1993, c. 38
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The Telecommunications Act is amended by adding the following after section 41:
Do not call list
41.1 Sections 41.2 to 41.7 create a legislative framework for a national do not call list.
Administration by Commission
41.2 The Commission may, for the purposes of section 41, (a) administer databases or information, administrative or operational systems; and (b) determine any matter, and make any order, with respect to the databases or the information, administrative or operational systems.
Delegation of powers
41.3 (1) The Commission may, in writing and on specified terms, delegate to any person, including any body created by the Commission for that purpose, any of its powers under section 41.2 and any of its powers to conduct investigations to determine whether there has been a contravention of any prohibition or requirement of the Commission under section 41.
Decision of delegate
(2) For the purposes of sections 62 and 63, a decision of a delegate is deemed to be a decision of the Commission.
Decision of Commission
(3) For greater certainty, a delegation of powers is a decision of the Commission.
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Revocation of delegation
(4) The Commission may, in writing, revoke a delegation of powers. A revocation is deemed not to be a decision of the Commission.
Rates
41.4 (1) A delegate may charge rates for exercising delegated powers.
Financial Administration Act does not apply
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(2) Despite the Financial Administration Act, money collected by a delegate is deemed not to be public money.
Regulation of rates and delegated powers
41.5 The Commission may regulate the rates charged by a delegate, whether by requiring preapproval of the rates or otherwise, and the manner in which the delegate exercises any of the delegated powers.
Report to Minister
41.6 (1) The Commission shall, within six months after the end of each fiscal year, deliver a report to the Minister on the operation of the national do not call list in that fiscal year.
Content of report
(2) The report shall set out any costs or expenditures related to the list, the number of Canadians using the list, the number of telemarketers accessing the list, any inconsistencies in the prohibitions or requirements of the Commission under section 41 that are applicable to the operation of the list, and an analysis of the effectiveness of the list.
Tabling of report
(3) The Minister shall cause a copy of the report referred to in subsection (1) to be laid before each House of Parliament on any of the first fifteen days on which that House is sitting after the Minister receives the report.
Exemptions
41.7 (1) An order made by the Commission that imposes a prohibition or requirement under section 41 that relates to information contained in any database or any information, administrative or operational system administered under section 41.2 for the purpose of a national do not call list does not apply in respect of a telecommunication (a) made by or on behalf of a registered charity within the meaning of subsection 248(1) of the Income Tax Act; (b) made to a person
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Télécommu (i) with whom the person making the telecommunication, or the person or organization on whose behalf the telecommunication is made, has an existing business relationship, and (ii) who has not made a do not call request in respect of the person or organization on whose behalf the telecommunication is made; (c) made by or on behalf of a political party that is a registered party as defined in subsection 2(1) of the Canada Elections Act or that is registered under provincial law for the purposes of a provincial or municipal election; (d) made by or on behalf of a nomination contestant, leadership contestant or candidate of a political party described in paragraph (c) or by or on behalf of the official campaign of such a contestant or candidate; (e) made by or on behalf of an association of members of a political party described in paragraph (c) for an electoral district; (f) made for the sole purpose of collecting information for a survey of members of the public; or (g) made for the sole purpose of soliciting a subscription for a newspaper of general circulation.
Definitions
“candidate” « candidat »
“existing business relationship” « relation d’affaires en cours »
(2) The following definitions apply in subsection (1). “candidate” means a candidate as defined in subsection 2(1) of the Canada Elections Act or a candidate whose nomination has been confirmed, for the purposes of a provincial or municipal election, by a political party that is registered under provincial law. “existing business relationship” means a business relationship that has been formed by a voluntary two-way communication between the person making the telecommunication and the person to whom the telecommunication is made, arising from
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(a) the purchase of services or the purchase, lease or rental of products, within the eighteen-month period immediately preceding the date of the telecommunication, by the person to whom the telecommunication is made from the person or organization on whose behalf the telecommunication is made; (b) an inquiry or application, within the sixmonth period immediately preceding the date of the telecommunication, by the person to whom the telecommunication is made in respect of a product or service offered by the person or organization on whose behalf the telecommunication is made; or (c) any other written contract between the person to whom the telecommunication is made and the person or organization on whose behalf the telecommunication is made that is currently in existence or that expired within the eighteen-month period immediately preceding the date of the telecommunication. “leadership contestant” « candidat à la direction »
“nomination contestant” « candidat à l’investiture »
“leadership contestant” means a leadership contestant as defined in subsection 2(1) of the Canada Elections Act or a contestant for the leadership of a political party that is registered under provincial law. “nomination contestant” means a nomination contestant as defined in subsection 2(1) of the Canada Elections Act or a contestant for nomination by a political party that is registered under provincial law as its candidate in a provincial or municipal election.
Identification of purpose
(3) Any person making a telecommunication referred to in subsection (1) must, at the beginning of the telecommunication, identify the purpose of the telecommunication and the person or organization on whose behalf the telecommunication is made.
Distinct do not call lists
(4) Every person or organization that, by virtue of subsection (1), is exempt from the application of an order made by the Commission that imposes a prohibition or requirement under section 41 shall maintain their own do not call list and shall ensure that no telecommunication is made on their behalf to any person who
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Télécommu has requested that they receive no telecommunication made on behalf of that person or organization.
Exception
(5) Subsections (3) and (4) do not apply in respect of a person making a telecommunication referred to in paragraph (1)(f). 2. The Act is amended by adding the following after section 72: ADMINISTRATIVE MONETARY PENALTIES
Commission of violation
72.01 Every contravention of a prohibition or requirement of the Commission under section 41 constitutes a violation and the person who commits the violation is liable (a) in the case of an individual, to an administrative monetary penalty of up to $1,500; or (b) in the case of a corporation, to an administrative monetary penalty of up to $15,000.
Vicarious liability — acts of employees, agents and mandataries
72.02 A person is liable for a violation that is committed by an employee, or an agent or mandatary, of the person acting in the course of the employee’s employment or the scope of the agent’s or mandatary’s authority, whether or not the employee, agent or mandatary who actually committed the violation is identified or proceeded against in accordance with this Act.
Continuing violation
72.03 A violation that is continued on more than one day constitutes a separate violation in respect of each day during which it is continued.
Power of Commission re notices of violation
72.04 (1) The Commission may (a) designate persons, or classes of persons, who are authorized to issue notices of violation; and (b) establish, in respect of each violation, a short-form description to be used in notices of violation.
Certificate
(2) A person designated under paragraph (1)(a) shall be provided with a certificate of designation, which certificate must be presented at the request of any person appearing to be in charge of any place entered by the designated person.
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Information requirement
72.05 A person authorized to issue notices of violation who believes that a person is in possession of information that the authorized person considers necessary for the administration of section 41 may require that person to submit the information to the authorized person in periodic reports or in any other form and manner that the authorized person specifies.
Inspections
72.06 (1) A person authorized to issue notices of violation may
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(a) subject to subsection (2), enter and inspect, at any reasonable time, any place in which he or she believes on reasonable grounds there is any document, information or thing relevant to the enforcement of section 41, and examine the document, information or thing or remove it for examination or reproduction; (b) make use of or cause to be made use of any data processing system at the place to examine any data contained in or available to the system; (c) reproduce any record or cause it to be reproduced from the data in the form of a print-out or other intelligible output and take the print-out or other output for examination or copying; and (d) make use of any copying equipment or means of communication located at the place. Warrant required to enter dwelling-place
(2) A person authorized to issue notices of violation may not enter a dwelling-place except with the consent of the occupant or under the authority of a warrant issued under subsection (3).
Authority to issue warrant
(3) On ex parte application, a justice, as defined in section 2 of the Criminal Code, may issue a warrant authorizing a person authorized to issue notices of violation and who is named in the warrant to enter and inspect a dwellingplace, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath (a) that the dwelling-place is a place described in paragraph (1)(a); (b) that entry to the dwelling-place is necessary for the enforcement of section 41; and
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Télécommu (c) that entry has been refused, there are reasonable grounds for believing that entry will be refused, or consent to entry cannot be obtained from the occupant.
Use of force
(4) A person executing a warrant issued under subsection (3) shall not use force unless he or she is accompanied by a peace officer and the use of force has been specifically authorized in the warrant.
Notice of violation
72.07 (1) A person authorized to issue notices of violation who believes on reasonable grounds that a person has committed a violation may issue, and shall cause to be served on that person, a notice of violation.
Contents of notice
(2) The notice of violation must name the person believed to have committed a violation, identify the violation and set out (a) the penalty for the violation as set out in section 72.01; (b) the right of the person, within 30 days after the notice is served, or within any longer period that the Commission specifies, to pay the penalty or to make representations to the Commission with respect to the violation, and the manner for doing so; and (c) the fact that, if the person does not pay the penalty or make representations in accordance with the notice, the person will be deemed to have committed the violation and the Commission may impose the penalty.
Payment
72.08 (1) If the person pays the penalty set out in the notice of violation, the person is deemed to have committed the violation and proceedings in respect of it are ended.
Representations to Commission
(2) If the person makes representations in accordance with the notice, the Commission must decide, on a balance of probabilities, whether the person committed the violation and, if it so decides, it may impose the penalty.
Failure to pay or make representations
(3) A person who neither pays the penalty nor makes representations in accordance with the notice is deemed to have committed the violation and the Commission may impose the penalty.
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Copy of decision and notice of rights
(4) The Commission must cause a copy of any decision made under subsection (2) or (3) to be issued and served on the person together with a notice of the person’s right to apply for a review under section 62 and to appeal under section 64.
Debts to Her Majesty
72.09 (1) An administrative monetary penalty constitutes a debt due to Her Majesty in right of Canada that may be recovered as such in the Federal Court.
Time limit
(2) No proceedings to recover a debt referred to in subsection (1) may be commenced later than five years after the debt became payable.
Proceeds payable to Receiver General
(3) An administrative monetary penalty paid or recovered in relation to a violation is payable to and shall be remitted to the Receiver General.
Certificate of default
(4) The unpaid amount of any debt referred to in subsection (1) may be certified by the Commission.
Registration in Federal Court
(5) Registration in the Federal Court of a certificate made under subsection (4) has the same effect as a judgment of that Court for a debt of the amount specified in the certificate and all related registration costs.
Defences
72.1 (1) It is a defence for a person in a proceeding in relation to a violation to establish that the person exercised due diligence to prevent the violation.
Common law principles
(2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence in relation to a contravention of a prohibition or requirement of the Commission under section 41 applies in respect of a violation to the extent that the rule or principle is not inconsistent with this Act.
Evidence
72.11 In a proceeding in respect of a violation, a notice purporting to be served under subsection 72.07(1) or a copy of a decision purported to be served under subsection 72.08(4) is admissible in evidence without proof of the signature or official character of the person appearing to have signed it.
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Time limit
72.12 (1) No proceedings in respect of a violation may be commenced later than two years after the day on which the subject-matter of the proceedings became known to the Commission.
Certificate of secretary to the Commission
(2) A document appearing to have been issued by the secretary to the Commission, certifying the day on which the subject-matter of any proceedings became known to the Commission, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and is, in the absence of evidence to the contrary, proof of the matter asserted in it.
Publication
72.13 The Commission may make public the nature of a violation, the name of the person who committed it, and the amount of the administrative monetary penalty.
How act or omission may be proceeded with
72.14 If a contravention of a prohibition or a requirement of the Commission under section 41 can be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other.
Section 12 does not apply
72.15 Section 12 does not apply in respect of any decision of the Commission under subsection 72.08(2) or (3).
Review
2.1 Three years after this Act comes into force, a committee of the House of Commons, of the Senate or of both Houses of Parliament is to be designated or established for the purpose of reviewing the administration and operation of the provisions enacted by this Act.
Order in council
3. This Act comes into force on a day to be fixed by order of the Governor in Council.
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Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 44 An Act to amend the Criminal Code (proceeds of crime) and the Controlled Drugs and Substances Act and to make consequential amendments to another Act
ASSENTED TO 25th NOVEMBER, 2005 BILL C-53
SUMMARY This enactment amends the Criminal Code, and makes consequential amendments to another Act, to provide a reverse onus of proof in proceeds of crime applications involving offenders who have been convicted of a criminal organization offence or certain offences under the Controlled Drugs and Substances Act. The enactment provides that a court shall make an order of forfeiture against any property of an offender that is identified in an application if the court is satisfied that the offender has engaged in a pattern of criminal activity or has an income unrelated to crime that cannot reasonably account for all of the offender’s property. A court may not, however, make an order of forfeiture against a property that the offender has shown, on a balance of probabilities, not to be proceeds of crime. A court may also decline to make an order of forfeiture against a property if the court considers it in the interests of justice. The enactment also amends the Criminal Code to clarify the authority of the Attorney General of Canada in regards to proceeds of crime and to clarify the definition “designated offence” in regards to offences that may be prosecuted by indictment or on summary conviction. It also amends a provision of the Criminal Code to ensure the equivalency of the English and French versions. The enactment also amends the Controlled Drugs and Substances Act to clarify the authority of a justice under that Act to issue warrants in respect of investigations of drug-related money laundering and the possession of property obtained by drug-related crime.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 44 An Act to amend the Criminal Code (proceeds of crime) and the Controlled Drugs and Substances Act and to make consequential amendments to another Act [Assented to 25th November, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46 2001, ch. 32, s. 12(1), (5)(F) and (6)(E)
“designated offence” « infraction désignée »
CRIMINAL CODE 1. (1) The definition “designated offence” in subsection 462.3 (1) of the Criminal Code is replaced by the following: “designated offence” means (a) any offence that may be prosecuted as an indictable offence under this or any other Act of Parliament, other than an indictable offence prescribed by regulation, or (b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a);
2001, c. 32, s. 12(7)
(2) Subsection 462.3(3) of the Act is replaced by the following:
Powers of Attorney General of Canada
(3) Despite the definition “Attorney General” in section 2, the Attorney General of Canada may (a) exercise all the powers and perform all the duties and functions assigned to the Attorney General by or under this Act in respect of a designated offence if the alleged offence arises out of conduct that in whole or in part is in relation to an alleged contra2
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Criminal Code (proceeds of crime) a
vention of an Act of Parliament or a regulation made under such an Act, other than this Act or a regulation made under this Act; and (b) conduct proceedings and exercise all the powers and perform all the duties and functions assigned to the Attorney General by or under this Act in respect of (i) an offence referred to in section 354 or 462.31 if the alleged offence arises out of conduct that in whole or in part is in relation to an alleged contravention of an Act of Parliament or a regulation made under such an Act, other than this Act or a regulation made under this Act, and (ii) an offence under subsection 462.33(11) if the restraint order was made on application of the Attorney General of Canada. 1997, c. 18, s. 28(1)
2. The portion of subsection 462.31(1) of the French version of the Act before paragraph (a) is replaced by the following:
Recyclage des produits de la criminalité
462.31 (1) Est coupable d’une infraction quiconque — de quelque façon que ce soit — utilise, enlève, envoie, livre à une personne ou à un endroit, transporte ou modifie des biens ou leurs produits, en dispose, en transfère la possession ou prend part à toute autre forme d’opération à leur égard, dans l’intention de les cacher ou de les convertir sachant ou croyant qu’ils ont été obtenus ou proviennent, en totalité ou en partie, directement ou indirectement :
2001, c. 32, s. 14(1)
3. Subsection 462.32(1) of the Act is replaced by the following:
Special search warrant
462.32 (1) Subject to subsection (3), if a judge, on application of the Attorney General, is satisfied by information on oath in Form 1 that there are reasonable grounds to believe that there is in any building, receptacle or place, within the province in which the judge has jurisdiction or any other province, any property in respect of which an order of forfeiture may be made under subsection 462.37(1) or (2.01) or 462.38(2), in respect of a designated offence alleged to have been committed within the province in which the judge has jurisdiction, the judge may issue a warrant authorizing a person
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Code criminel (produits de la criminalité) autres su named in the warrant or a peace officer to search the building, receptacle or place for that property and to seize that property and any other property in respect of which that person or peace officer believes, on reasonable grounds, that an order of forfeiture may be made under that subsection.
R.S., c. 42 (4th Supp.), s. 2
4. (1) Paragraph 462.33(2)(c) of the Act is replaced by the following: (c) the grounds for the belief that an order of forfeiture may be made under subsection 462.37(1) or (2.01) or 462.38(2) in respect of the property;
2001, c. 32, s. 15(1)
(2) Subsection 462.33(3) of the Act is replaced by the following:
Restraint order
(3) A judge who hears an application for a restraint order made under subsection (1) may — if the judge is satisfied that there are reasonable grounds to believe that there exists, within the province in which the judge has jurisdiction or any other province, any property in respect of which an order of forfeiture may be made under subsection 462.37(1) or (2.01) or 462.38(2), in respect of a designated offence alleged to have been committed within the province in which the judge has jurisdiction — make an order prohibiting any person from disposing of, or otherwise dealing with any interest in, the property specified in the order otherwise than in the manner that may be specified in the order.
R.S., c. 42 (4th Supp.), s. 2
(3) Subsection 462.33(5) of the Act is replaced by the following:
Notice
(5) Before making an order under subsection (3) in relation to any property, a judge may require notice to be given to and may hear any person who, in the opinion of the judge, appears to have a valid interest in the property unless the judge is of the opinion that giving such notice before making the order would result in the disappearance, dissipation or reduction in value of the property or otherwise affect the property so that all or a part thereof could not be subject to an order of forfeiture under subsection 462.37(1) or (2.01) or 462.38(2).
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R.S., c. 42 (4th Supp.), s. 2
(4) Paragraph 462.33(10)(c) of the Act is replaced by the following:
Criminal Code (proceeds of crime) a
(c) an order of forfeiture or restoration of the property is made under subsection 462.37(1) or (2.01), 462.38(2) or 462.41(3) or any other provision of this or any other Act of Parliament. 1999, c. 5, s. 14
5. Section 462.341 of the Act is replaced by the following:
Application of property restitution provisions
462.341 Subsection 462.34(2), paragraph 462.34(4)(c) and subsections 462.34(5), (5.1) and (5.2) apply, with any modifications that the circumstances require, to a person who has an interest in money or bank-notes that are seized under this Act or the Controlled Drugs and Substances Act and in respect of which proceedings may be taken under subsection 462.37(1) or (2.01) or 462.38(2). 6. (1) Section 462.37 of the Act is amended by adding the following after subsection (2):
Order of forfeiture — particular circumstances
(2.01) A court imposing sentence on an offender convicted of an offence described in subsection (2.02) shall, on application of the Attorney General and subject to this section and sections 462.4 and 462.41, order that any property of the offender that is identified by the Attorney General in the application be forfeited to Her Majesty to be disposed of as the Attorney General directs or otherwise dealt with in accordance with the law if the court is satisfied, on a balance of probabilities, that (a) within 10 years before the proceedings were commenced in respect of the offence for which the offender is being sentenced, the offender engaged in a pattern of criminal activity for the purpose of directly or indirectly receiving a material benefit, including a financial benefit; or (b) the income of the offender from sources unrelated to designated offences cannot reasonably account for the value of all the property of the offender.
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Code criminel (produits de la criminalité) autres su (2.02) The offences are the following: (a) a criminal organization offence punishable by five or more years of imprisonment; and (b) an offence under section 5, 6 or 7 of the Controlled Drugs and Substances Act — or a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to an offence under those sections — prosecuted by indictment.
Offender may establish that property is not proceeds of crime
(2.03) A court shall not make an order of forfeiture under subsection (2.01) in respect of any property that the offender establishes, on a balance of probabilities, is not proceeds of crime.
Pattern of criminal activity
(2.04) In determining whether the offender has engaged in a pattern of criminal activity described in paragraph (2.01)(a), the court shall consider (a) the circumstances of the offence for which the offender is being sentenced; (b) any act or omission — other than an act or omission that constitutes the offence for which the offender is being sentenced — that the court is satisfied, on a balance of probabilities, was committed by the offender and constitutes an offence punishable by indictment under any Act of Parliament; (c) any act or omission that the court is satisfied, on a balance of probabilities, was committed by the offender and is an offence in the place where it was committed and, if committed in Canada, would constitute an offence punishable by indictment under any Act of Parliament; and (d) any other factor that the court considers relevant.
Conditions — pattern of criminal activity
(2.05) A court shall not determine that an offender has engaged in a pattern of criminal activity unless the court is satisfied, on a balance of probabilities, that the offender committed, within the period referred to in paragraph (2.01)(a),
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Criminal Code (proceeds of crime) a
(a) acts or omissions — other than an act or omission that constitutes the offence for which the offender is being sentenced — that constitute at least two serious offences or one criminal organization offence; (b) acts or omissions that are offences in the place where they were committed and, if committed in Canada, would constitute at least two serious offences or one criminal organization offence; or (c) an act or omission described in paragraph (a) that constitutes a serious offence and an act or omission described in paragraph (b) that, if committed in Canada, would constitute a serious offence. Application under subsection (1) not prevented
(2.06) Nothing in subsection (2.01) shall be interpreted as preventing the Attorney General from making an application under subsection (1) in respect of any property.
Exception
(2.07) A court may, if it considers it in the interests of justice, decline to make an order of forfeiture against any property that would otherwise be subject to forfeiture under subsection (2.01). The court shall give reasons for its decision.
R.S., c. 42 (4th Supp.), s. 2
(2) Subsection 462.37(3) of the English version of the Act is replaced by the following:
Fine instead of forfeiture
(3) If a court is satisfied that an order of forfeiture under subsection (1) or (2.01) should be made in respect of any property of an offender but that the property or any part of or interest in the property cannot be made subject to an order, the court may, instead of ordering the property or any part of or interest in the property to be forfeited, order the offender to pay a fine in an amount equal to the value of the property or the part of or interest in the property. In particular, a court may order the offender to pay a fine if the property or any part of or interest in the property (a) cannot, on the exercise of due diligence, be located; (b) has been transferred to a third party; (c) is located outside Canada;
2004-2005
Code criminel (produits de la criminalité) autres su (d) has been substantially diminished in value or rendered worthless; or (e) has been commingled with other property that cannot be divided without difficulty.
R.S., c. 42 (4th Supp.), s. 2
7. Paragraph 462.4(a) of the Act is replaced by the following: (a) prior to ordering property to be forfeited under subsection 462.37(1) or (2.01) or 462.38(2), and
R.S., c. 42 (4th Supp.), s. 2
8. (1) Subsection 462.41(1) of the Act is replaced by the following:
Notice
462.41 (1) Before making an order under subsection 462.37(1) or (2.01) or 462.38(2) in relation to any property, a court shall require notice in accordance with subsection (2) to be given to and may hear any person who, in the opinion of the court, appears to have a valid interest in the property. (2) Subsection 462.41(3) of the Act is amended by replacing the reference to “subsection 462.37(1)” with a reference to “subsection 462.37(1) or (2.01)”.
R.S., c. 42 (4th Supp.), s. 2; 2001, c. 32, s. 23(1)
9. Subsection 462.42(1) of the Act is replaced by the following:
Application by person claiming interest for relief from forfeiture
462.42 (1) Any person who claims an interest in property that is forfeited to Her Majesty under subsection 462.37(1) or (2.01) or 462.38(2) may, within thirty days after the forfeiture, apply by notice in writing to a judge for an order under subsection (4) unless the person is (a) a person who is charged with, or was convicted of, a designated offence that resulted in the forfeiture; or
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(b) a person who acquired title to or a right of possession of the property from a person referred to in paragraph (a) under circumstances that give rise to a reasonable inference that the title or right was transferred from that person for the purpose of avoiding the forfeiture of the property. R.S., c. 42 (4th Supp.), s. 2
10. The portion of section 462.45 of the Act before paragraph (a) is replaced by the following:
Suspension of forfeiture pending appeal
462.45 Despite anything in this Part, the operation of an order of forfeiture or restoration of property under subsection 462.34(4), 462.37(1) or (2.01), 462.38(2) or 462.41(3) or section 462.43 is suspended pending
R.S., c. 42 (4th Supp.), s. 2
11. Subsection 462.46(1) of the Act is replaced by the following:
Copies of documents returned or forfeited
462.46 (1) If any document is returned or ordered to be returned, forfeited or otherwise dealt with under subsection 462.34(3) or (4), 462.37(1) or (2.01), 462.38(2) or 462.41(3) or section 462.43, the Attorney General may, before returning the document or complying with the order, cause a copy of the document to be made and retained.
2002, c. 13, s. 69
12. The portion of subsection 689(1) of the Act before paragraph (a) is replaced by the following:
Restitution or forfeiture of property
689. (1) If the trial court makes an order for compensation or for the restitution of property under section 738 or 739 or an order of forfeiture of property under subsection 164.2(1) or 462.37(1) or (2.01), the operation of the order is suspended
1996, c. 19
CONTROLLED DRUGS AND SUBSTANCES ACT 13. Paragraph 11(1)(d) of the Controlled Drugs and Substances Act is replaced by the following:
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Code criminel (produits de la criminalité) autres su (d) any thing that will afford evidence in respect of an offence under this Act or an offence, in whole or in part in relation to a contravention of this Act, under section 354 or 462.31 of the Criminal Code CONSEQUENTIAL AMENDMENTS
1993, c. 37
SEIZED PROPERTY MANAGEMENT ACT
2000, c. 17, s. 95; 2001, c. 41, s. 110
14. Paragraph 10(1)(a) of the Seized Property Management Act is replaced by the following: (a) the forfeiture to Her Majesty of property pursuant to section 83.14, subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490.1(1) or 490.2(2) of the Criminal Code or subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act;
2001, c. 41, s. 137(4)
15. Subparagraph 11(a)(i) of the Act is replaced by the following: (i) property forfeited to Her Majesty pursuant to section 83.14, subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490.1(1) or 490.2(2) of the Criminal Code or subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act, or
1997, c. 23, s. 25
16. Section 14 of the Act is replaced by the following:
If costs are greater than proceeds
14. If the proceeds of disposition available to Her Majesty from the forfeiture of any property pursuant to subsection 462.37(1), (2) or (2.01) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490(9) of the Criminal Code or subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act are insufficient to cover the outstanding amounts charged to the
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Working Capital Account pursuant to subsection 12(2), and any interest on it, in respect of the property, there shall be charged to the Proceeds Account and credited to the Working Capital Account, or to interest revenue, as the case may be, an amount equal to the amount of the shortfall.
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 52 An Act to acknowledge that persons of Ukrainian origin were interned in Canada during the First World War and to provide for recognition of this event ASSENTED TO 25th NOVEMBER, 2005 BILL C-331
SUMMARY This enactment acknowledges that persons of Ukrainian origin were interned in Canada during the First World War under the authority of an Act of Parliament and expresses the deep sorrow of Parliament for that event. The enactment provides for negotiations to take place between the Government of Canada and certain specified Ukrainian-Canadian organizations in respect of measures that may be taken to recognize the internment. These measures may include the installation of commemorative plaques as well as public education initiatives. The enactment also allows a request to be made to the Canada Post Corporation for the issue of a commemorative stamp or set of stamps.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II _________ CHAPTER 52 An Act to acknowledge that persons of Ukrainian origin were interned in Canada during the First World War and to provide for recognition of this event [Assented to 25th November, 2005] Preamble
WHEREAS, during the First World War, persons of Ukrainian origin were interned in Canada under the authority of an Act of Parliament; WHEREAS Parliament wishes to express its deep sorrow for those events; AND WHEREAS Parliament acknowledges that those events are deserving of recognition through public education and the promotion of the shared values of multiculturalism, inclusion and mutual respect; NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short title
1. This Act may be cited as the Internment of Persons of Ukrainian Origin Recognition Act.
Negotiations
2. The Government of Canada shall undertake negotiations with the Ukrainian Canadian Congress, the Ukrainian Canadian Civil Liberties Association and the Ukrainian Canadian Foundation of Taras Shevchenko towards an agreement concerning measures that may be taken to recognize the internment of persons of Ukrainian origin in Canada during the First World War.
2 Objective
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Internment of Persons of Ukra
2.1 The measures shall have as their objective a better public understanding of (a) the consequences of ethnic, religious or racial intolerance and discrimination; and (b) the important role Charter of Rights and respect and promotion reflects and the rights guarantees.
of the Canadian Freedoms in the of the values it and freedoms it
Commemorative plaques
2.2 The measures may include the installation of commemorative plaques at certain places where persons of Ukrainian origin were interned in Canada during the First World War.
Public education measures
3. The measures may also include the following public education measures: (a) the exhibition of information concerning internment camps and the contribution made by persons of Ukrainian origin to the development of Canada; and (b) the preparation of related educational materials.
Commemorative postage stamps
4. The Government of Canada and the Ukrainian Canadian Congress, the Ukrainian Canadian Civil Liberties Association and the Ukrainian Canadian Foundation of Taras Shevchenko may request the Canada Post Corporation to issue a commemorative stamp or set of stamps.
Other commemorative measures
5. The Government of Canada and the Ukrainian Canadian Congress, the Ukrainian Canadian Civil Liberties Association and the Ukrainian Canadian Foundation of Taras Shevchenko may consider any other measure that promotes the objective described in section 2.1.
2004-2005 Interpretation
Reconnaissance de l’internement de 6. Negotiations undertaken pursuant to section 2 shall not be interpreted as constituting an admission by Her Majesty in right of Canada of the existence of any legal obligation of Her Majesty in right of Canada to any person.
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 46 An Act to establish a procedure for the disclosure of wrongdoings in the public sector, including the protection of persons who disclose the wrongdoings
ASSENTED TO 25th NOVEMBER, 2005 BILL C-11
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to establish a procedure for the disclosure of wrongdoings in the public sector, including the protection of persons who disclose the wrongdoings”.
SUMMARY This enactment establishes a procedure for the disclosure of wrongdoings in the public sector and provides for the protection of persons who disclose the wrongdoings.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO ESTABLISH A PROCEDURE FOR THE DISCLOSURE OF WRONGDOINGS IN THE PUBLIC SECTOR, INCLUDING THE PROTECTION OF PERSONS WHO DISCLOSE THE WRONGDOINGS Preamble SHORT TITLE 1.
Short title INTERPRETATION
2. Definitions
2.1
Authority to act for Commissioner of the Royal Canadian Mounted Police
3. Amending the schedules
AMENDING THE SCHEDULES
PROMOTING ETHICAL PRACTICES 4.
Promotion of ethical practices and dissemination of information
5. Obligation to establish — Treasury Board
6. Chief executives shall establish codes of conduct
7. Application
CODE OF CONDUCT
WRONGDOINGS 8.
Wrongdoings
9. Disciplinary action DISCLOSURE OF WRONGDOINGS
10. Establishment of internal disclosure procedures
11. Protection of identity
12. Disclosure to supervisor or senior officer
13. When disclosure can be made to the Commissioner
14. Disclosure concerning the Office of the Public Sector Integrity Commissioner
14.1
Restriction re portions named in Schedule 2
15. Application of ss. 12 to 14
i 15.1
Requirements when making a disclosure
16. Disclosure to public
17. Exception — special operational information
18. Saving — journalists with Canadian Broadcasting Corporation
18.1
Other obligations to report PROTECTION OF PERSONS MAKING DISCLOSURES
19. Prohibition against reprisal
20. Definition of “Board”
20.1
Procedures for RCMP
21. Retroactivity
21.1
Power to temporarily assign other duties DUTIES OF THE COMMISSIONER
22. Duties
23. Restriction — general
24. Right to refuse
25. Delegation INVESTIGATIONS
26. Purpose of investigations
27. Notice to chief executive
28. Access
29. Powers
30. Exception
31. Canadian Broadcasting Corporation
32. Self-incrimination
33. Power to investigate other wrongdoings
34. Information outside public sector
35. Remittal of information REPORTS
36. Request for notice of action
37. Report to appropriate Minister or governing council
38. Preparation of report OFFICE OF THE PUBLIC SECTOR INTEGRITY COMMISSIONER Public Sector Integrity Commissioner
39. Appointment
39.1
Rank and powers
ii 39.2
Remuneration Staff
39.3
Staff PROHIBITIONS
40. False statements
41. Obstruction
42. Destroying documents and things, etc. CONFIDENTIALITY
43. Security requirements
44. Confidentiality
44.1
Canada Evidence Act
45. Protection
46. Not compellable witness
47. Libel or slander
PROTECTION
GENERAL 48.
Disclosure not waiver
49. Restriction
50. Personal information
51. Saving EXCLUDED ORGANIZATIONS
52. Obligation of excluded organizations
53. Order to make provisions of Act applicable FIVE-YEAR REVIEW
54. Review TRANSITIONAL
54.1
Transitional — staff
54.2
Transfer of appropriations
54.3
Continuation
55. Access to Information Act
56. Canada Evidence Act
CONSEQUENTIAL AMENDMENTS
iv 57. 58-58.1
Personal Information Protection and Electronic Documents Act Privacy Act COORDINATING AMENDMENTS
59. 2003, c. 22 COMING INTO FORCE
60. Order in council SCHEDULES 1-3
53-54 ELIZABETH II —————— CHAPTER 46 An Act to establish a procedure for the disclosure of wrongdoings in the public sector, including the protection of persons who disclose the wrongdoings [Assented to 25th November, 2005] Preamble
Recognizing that the public service of Canada is an important national institution and is part of the essential framework of Canadian parliamentary democracy; it is in the public interest to maintain and enhance public confidence in the integrity of public servants; confidence in public institutions can be enhanced by establishing effective procedures for the disclosure of wrongdoings and for protecting public servants who disclose wrongdoings, and by establishing a code of conduct for the public sector; public servants owe a duty of loyalty to their employer and enjoy the right to freedom of expression as guaranteed by the Canadian Charter of Rights and Freedoms and that this Act strives to achieve an appropriate balance between those two important principles; the Government of Canada commits to establishing a Charter of Values of Public Service setting out the values that should guide public servants in their work and professional conduct; Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
C. 46
Public Servants Dis SHORT TITLE
Short title
1. This Act may be cited as the Public Servants Disclosure Protection Act. INTERPRETATION
Definitions
“chief executive” « administrateur général »
“Commissioner” « commissaire »
“member of the Royal Canadian Mounted Police” « membre de la Gendarmerie royale du Canada »
“Minister” « ministre »
“protected disclosure” « divulgation protégée »
2. The following definitions apply in this Act. “chief executive” means the deputy head or chief executive officer of any portion of the public sector, or the person who occupies any other similar position, however called, in the public sector. “Commissioner” means the Public Sector Integrity Commissioner appointed under subsection 39(1). “member of the Royal Canadian Mounted Police” means a person who is a member or a special constable of the Royal Canadian Mounted Police or who is employed by that force under terms and conditions substantially the same as those of one of its members. “Minister” means, in respect of sections 4, 5 and 54, the Minister responsible for the Public Service Human Resources Management Agency of Canada. “protected disclosure” means a disclosure that is made in good faith and that is made by a public servant (a) in accordance with this Act; (b) in the course of a parliamentary proceeding; (c) in the course of a procedure established under any other Act of Parliament; or (d) when lawfully required to do so.
“public sector” « secteur public »
“public sector” means (a) the departments and other portions of the public service of Canada named in Schedule I to the Public Service Staff Relations Act; (b) the bodies named in Schedules I.1, II and III to the Financial Administration Act; and (c) the Crown corporations and the other public bodies named in Schedule 1.
2004-2005
Protection des fonctionnaires div However, subject to sections 52 and 53, “public sector” does not include the Canadian Forces, the Canadian Security Intelligence Service or the Communications Security Establishment.
“public servant” « fonctionnaire »
“reprisal” « représailles »
“public servant” means every person employed in the public sector, every member of the Royal Canadian Mounted Police and every chief executive. “reprisal” means any of the following measures taken against a public servant because the public servant has made a protected disclosure or has, in good faith, cooperated in an investigation carried out under this Act: (a) a disciplinary measure; (b) the demotion of the public servant; (c) the termination of employment of the public servant, including, in the case of a member of the Royal Canadian Mounted Police, a discharge or dismissal; (d) any measure that adversely affects the employment or working conditions of the public servant; and (e) a threat to take any of the measures referred to in any of paragraphs (a) to (d).
“senior officer” « agent supérieur »
“senior officer” means a senior officer designated under subsection 10(2).
“wrongdoing” « acte répréhensible »
“wrongdoing” means a wrongdoing referred to in section 8.
Authority to act for Commissioner of the Royal Canadian Mounted Police
2.1 The Commissioner of the Royal Canadian Mounted Police may authorize a Deputy or Assistant Commissioner of the Royal Canadian Mounted Police to exercise the powers or perform the duties and functions of the Commissioner of the Royal Canadian Mounted Police as a chief executive in respect of any of paragraphs 22(g) and (h), subsections 26(1), 27(1) and (3), 28(1) and 29(3) and sections 36 and 50. AMENDING THE SCHEDULES
Amending the schedules
3. The Governor in Council may, by order, amend
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(a) Schedule 1 by adding or deleting the name of any Crown corporation or other public body; (b) Schedule 2 by adding or deleting the name of any portion of the public sector that has a statutory mandate to investigate other portions of the public sector; and (c) Schedule 3 by adding or deleting any provision of any Act of Parliament. PROMOTING ETHICAL PRACTICES Promotion of ethical practices and dissemination of information
4. The Minister must promote ethical practices in the public sector and a positive environment for disclosing wrongdoings by disseminating knowledge of this Act and information about its purposes and processes and by any other means that he or she considers appropriate. CODE OF CONDUCT
Obligation to establish — Treasury Board
5. (1) The Treasury Board must establish a code of conduct applicable to the public sector.
Other provisions do not apply
(2) The Treasury Board’s obligation under subsection (1) applies despite the provisions of the Financial Administration Act and of any other Act of Parliament that otherwise restrict the powers of the Treasury Board.
Consultation with organizations
(3) Before the code of conduct is established, the Minister must consult with the employee organizations certified as bargaining agents in the public sector.
Code to be tabled
(4) The Minister must cause the code of conduct established by the Treasury Board to be tabled before each House of Parliament at least 30 days before it comes into force.
Chief executives shall establish codes of conduct
6. (1) Every chief executive shall establish a code of conduct applicable to the portion of the public sector for which he or she is responsible.
Consistency
(2) The codes of conduct established by chief executives must be consistent with the code of conduct established by the Treasury Board.
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Protection des fonctionnaires div
Application
7. (1) The codes of conduct applicable to a portion of the public sector apply to every public servant employed in that portion of the public sector.
Conflict — RCMP
(2) In the event of a conflict between the code of conduct established under subsection 5(1) or 6(1) and the code of conduct established under section 38 of the Royal Canadian Mounted Police Act, the code of conduct established under that section prevails to the extent of the conflict. WRONGDOINGS
Wrongdoings
8. This Act applies in respect of the following wrongdoings in or relating to the public sector: (a) a contravention of any Act of Parliament or of the legislature of a province, or of any regulations made under any such Act; (b) a misuse of public funds or a public asset; (c) a gross mismanagement in the public sector; (d) an act or omission that creates a substantial and specific danger to the life, health or safety of persons, or to the environment, other than a danger that is inherent in the performance of the duties or functions of a public servant; (e) a serious breach of a code of conduct established under section 5 or 6; (f) the taking of a reprisal against a public servant; and (g) knowingly directing or counselling a person to commit a wrongdoing set out in any of paragraphs (a) to (f).
Disciplinary action
9. In addition to, and apart from, any penalty provided for by law, a public servant is subject to appropriate disciplinary action, including termination of employment, if he or she commits a wrongdoing.
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DISCLOSURE OF WRONGDOINGS Establishment of internal disclosure procedures
10. (1) Each chief executive must establish internal procedures to manage disclosures made under this Act by public servants employed in the portion of the public sector for which the chief executive is responsible.
Designation of senior officer
(2) Each chief executive must designate a senior officer to be responsible for receiving and dealing with, in accordance with the duties and powers of senior officers set out in the code of conduct established by the Treasury Board, disclosures of wrongdoings made by public servants employed in the portion of the public sector for which the chief executive is responsible.
Senior officer from other portion of public sector
(3) A chief executive may designate as a senior officer for the portion of the public sector for which the chief executive is responsible a person who is employed in any other portion of the public sector.
Exception
(4) Subsections (1) and (2) do not apply to a chief executive if he or she declares, after giving notice to the Public Service Human Resources Management Agency of Canada, that it is not practical to apply those subsections given the size of that portion of the public sector.
Protection of identity
11. Each chief executive must (a) subject to any other Act of Parliament and to the principles of procedural fairness and natural justice, protect the identity of persons involved in the disclosure process, including that of persons making disclosures, witnesses and persons alleged to be responsible for wrongdoings; and (b) establish procedures to ensure the confidentiality of information collected in relation to disclosures of wrongdoings.
Disclosure to supervisor or senior officer
12. A public servant may disclose to his or her supervisor or to the senior officer designated for the purpose by the chief executive of the portion of the public sector in which the public servant is employed any information that the public servant believes could show that a wrongdoing has been committed or is about to
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Protection des fonctionnaires div be committed, or that could show that the public servant has been asked to commit a wrongdoing.
When disclosure can be made to the Commissioner
13. (1) A public servant may disclose information referred to in section 12 to the Commissioner if (a) the public servant believes on reasonable grounds that it would not be appropriate to disclose the information to his or her supervisor, or to the appropriate senior officer, by reason of the subject-matter of the wrongdoing or the person alleged to have committed it; (b) the public servant has already disclosed the information to his or her supervisor or to the appropriate senior officer and is of the opinion that the matter has not been appropriately dealt with; or (c) the portion of the public sector in which the public servant is employed is subject to a declaration made under subsection 10(4).
Exception
(2) Nothing in this Act authorizes a public servant to disclose to the Commissioner a confidence of the Queen’s Privy Council for Canada in respect of which subsection 39(1) of the Canada Evidence Act applies or any information that is subject to solicitor-client privilege. The Commissioner may not use the confidence or information if it is disclosed.
Disclosure concerning the Office of the Public Sector Integrity Commissioner
14. A disclosure that a public servant is entitled to make under section 13 that concerns the Office of the Public Sector Integrity Commissioner may be made to the Auditor General of Canada who has, in relation to that disclosure, the powers, duties and protections of the Commissioner under this Act.
Restriction re portions named in Schedule 2
14.1 Despite sections 12 to 14, a public servant employed in a portion of the public sector that has a statutory mandate to investigate other portions of the public sector and that is named in Schedule 2 may disclose information under any of those sections only if the wrongdoing to which the information relates involves the portion of the public sector in which he or she is employed.
8 Application of ss. 12 to 14
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15. Sections 12 to 14 apply despite (a) section 5 of the Personal Information Protection and Electronic Documents Act, to the extent that that section relates to obligations set out in Schedule 1 to that Act relating to the disclosure of information; and (b) any restriction created by or under any other Act of Parliament on the disclosure of information, other than a restriction created by or under any provision set out in Schedule 3.
Requirements when making a disclosure
15.1 In making a disclosure under this Act, a public servant must (a) provide no more information than is reasonably necessary to make the disclosure; and (b) follow established procedures or practices for the secure handling, storage, transportation and transmission of information or documents, including, but not limited to, information or documents that the Government of Canada or any portion of the public sector is taking measures to protect.
Disclosure to public
16. (1) A disclosure that a public servant may make under sections 12 to 14 may be made to the public if there is not sufficient time to make the disclosure under those sections and the public servant believes on reasonable grounds that the subject-matter of the disclosure is an act or omission that (a) constitutes a serious offence under an Act of Parliament or of the legislature of a province; or (b) constitutes an imminent risk of a substantial and specific danger to the life, health and safety of persons, or to the environment.
Limitation
(1.1) Subsection (1) does not apply in respect of information the disclosure of which is subject to any restriction created by or under any Act of Parliament, including the Personal Information Protection and Electronic Documents Act.
2004-2005
Protection des fonctionnaires div
Rights not affected
(2) Nothing in subsection (1) affects the rights of a public servant to make to the public in accordance with the law a disclosure that is not protected under this Act.
Exception — special operational information
17. Section 12, subsection 13(1) and sections 14 and 16 do not apply in respect of any information that is special operational information within the meaning of subsection 8(1) of the Security of Information Act.
Saving — journalists with Canadian Broadcasting Corporation
18. Nothing in this Act relating to the making of disclosures is to be construed as applying to the dissemination of news and information by a person employed by the Canadian Broadcasting Corporation for that purpose.
Other obligations to report
18.1 Nothing in this Act relating to the making of disclosures is to be construed as affecting any obligation of a public servant to disclose, report or otherwise give notice of any matter under any other Act of Parliament. PROTECTION OF PERSONS MAKING DISCLOSURES
Prohibition against reprisal
19. No person shall take any reprisal against a public servant.
Definition of “Board”
20. (1) In this section and section 21, “Board” means, (a) in relation to a public servant who is employed in the Public Service Labour Relations Board or a person whose complaint relates to a reprisal taken while he or she was so employed, the Canada Industrial Relations Board; (b) in relation to any other public servant who is employed in any portion of the public sector referred to in Schedule I to the Public Service Staff Relations Act or a person whose complaint relates to a reprisal taken while he or she was so employed, the Public Service Staff Relations Board; and (c) in relation to any other public servant, the Canada Industrial Relations Board.
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Complaint to Board
(2) Subject to subsection (2.1), a public servant, or former public servant, or a person designated by a public servant or former public servant for the purpose, who alleges that a person has taken a reprisal against the public servant may make a complaint in writing to the Board in respect of the reprisal.
Exception — RCMP
(2.1) A member of the Royal Canadian Mounted Police may not make a complaint under subsection (2) in relation to any matter that is the subject of an investigation or proceeding under Part IV or V of the Royal Canadian Mounted Police Act unless
Public Servants Dis
(a) the member has exhausted every procedure available under that Act for dealing with the matter; and (b) the member has been granted leave by the Board to make the complaint. Conditions for granting leave
(2.2) The Board may grant the leave only if (a) the application for leave is made within 60 days after the procedures referred to in paragraph (2.1)(a) have been exhausted; and (b) the Board is of the opinion that the issue of reprisal was not adequately dealt with by those procedures.
Restriction
(2.3) The Board ceases to have jurisdiction if an application for judicial review of any decision relating to the procedures referred to in paragraph (2.1)(a) is made by the member.
Time for making complaint
(3) Subject to subsection (3.1), the complaint must be made to the Board not later than (a) 60 days after the date on which the complainant knew, or in the Board’s opinion ought to have known, that the reprisal was taken; (b) if the complainant has made a disclosure to the Commissioner in respect of the reprisal during the 60-day period referred to in paragraph (a) and the Commissioner has decided to deal with the disclosure, 60 days after the Commissioner reports his or her findings to the complainant and the appropriate chief executive; or
2004-2005
Protection des fonctionnaires div (c) if the complainant is a member of the Royal Canadian Mounted Police and the complaint is in relation to a matter referred to in subsection (2.1), 60 days after the member was granted leave.
Time extended
(3.1) The complaint may be made after the periods referred to in subsection (3) if the Board feels it is appropriate considering the circumstances of the complaint.
Exclusion of arbitration
(4) Despite any law or agreement to the contrary, a complaint made under this section may not be referred by a public servant to arbitration or adjudication.
Duty and power of Board
(5) On receipt of a complaint, the Board may assist the parties to the complaint to settle the complaint. The Board must hear and determine the complaint if it decides not to so assist the parties or the complaint is not settled within a period considered by the Board to be reasonable in the circumstances.
Board orders
(6) If the Board determines that the complainant has been subject to a reprisal taken in contravention of section 19, the Board may, by order, require the employer or the appropriate chief executive, or any person acting on behalf of the employer or appropriate chief executive, to take all necessary measures to (a) permit the complainant to return to his or her duties; (b) reinstate the complainant or pay damages to the complainant in lieu of reinstatement if, in the Board’s opinion, the relationship of trust between the parties cannot be restored; (c) pay to the complainant compensation in an amount not greater than the amount that, in the Board’s opinion, is equivalent to the remuneration that would, but for the reprisal, have been paid to the complainant; (d) rescind any measure or action, including any disciplinary action, and pay compensation to the complainant in an amount not greater than the amount that, in the Board’s opinion, is equivalent to any financial or other penalty imposed on the complainant; and
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(e) pay to the complainant an amount equal to any expenses and any other financial losses incurred by the complainant as a direct result of the reprisal. Royal Canadian Mounted Police Act
(6.1) The Board may make an order in relation to a member of the Royal Canadian Mounted Police despite subsections 42(4) and (6), 45.16(7) and 45.26(6) of the Royal Canadian Mounted Police Act.
Standing
(7) The Commissioner has standing in any proceedings under this section for the purpose of making submissions.
Procedures for RCMP
20.1 (1) After having consulted with the Royal Canadian Mounted Police and taken its security and confidentiality needs into account, the Public Service Labour Relations Board shall establish procedures for the processing and hearing of complaints relating to reprisals involving that organization.
Full-time member to hear complaint
(2) A complaint relating to a reprisal involving the Royal Canadian Mounted Police shall not be heard or determined by any person other than a full-time member of the Public Service Labour Relations Board.
Retroactivity
21. (1) A public servant who alleges that a reprisal was taken against him or her by reason that he or she, in good faith, disclosed a wrongdoing in the course of a parliamentary proceeding or an inquiry under Part I of the Inquiries Act — after February 10, 2004 and before the day on which section 20 comes into force — may make a complaint under that section in respect of the reprisal.
Time limit
(2) The public servant may make the complaint within 60 days after the later of (a) the day on which section 20 comes into force, and (b) the day on which he or she knew or, in the opinion of the Board, ought to have known that the reprisal was taken.
Power to temporarily assign other duties
21.1 (1) A chief executive may temporarily assign other duties to a public servant who is involved in a disclosure or a complaint in respect of a reprisal if the chief executive believes on reasonable grounds that the public
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Protection des fonctionnaires div servant’s involvement has become known in the public servant’s workplace and that the temporary assignment is necessary to maintain the effective operation of the workplace.
Public servants who may be assigned other duties
(2) For the purposes of this section, the public servants involved in a disclosure or a complaint in respect of a reprisal are (a) the public servant who made the disclosure and every public servant who is the subject of the disclosure; (b) the public servant who filed the complaint and every public servant who is alleged to have taken the reprisal to which the complaint relates; and (c) every public servant who is a witness or potential witness in the investigation, if any, relating to the disclosure or in any proceeding dealing with the complaint.
Duration
(3) The assignment may be for a period of up to three months, but the chief executive may renew the assignment one or more times if he or she believes that the conditions giving rise to it continue to exist on the expiry of a previous period.
Duties
(4) Subject to subsection (6), the duties that may be assigned must be in the same portion of the public sector in which the public servant is employed and must be comparable to the public servant’s normal duties.
Consent
(5) Subsection (1) applies to a public servant who made a disclosure under this Act, or who is a witness or potential witness in any investigation relating to the disclosure or in any proceeding dealing with a complaint in respect of a reprisal, only if the public servant consents in writing to the assignment. The assignment is deemed not to be a reprisal if the public servant’s consent is given.
Duties in other portion of the public service
(6) The public servant may be temporarily assigned duties in another portion of the public sector if both the chief executive of that other portion and the public servant consent to the assignment and the duties are comparable to the
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public servant’s normal duties. The assignment is deemed not to be a reprisal if the public servant’s consent is given. DUTIES OF THE COMMISSIONER Duties
22. The duties of the Commissioner under this Act are to (a) provide advice to public servants who are considering making a disclosure under this Act; (b) receive, record and review disclosures of wrongdoings in order to establish whether there are sufficient grounds for further action; (c) conduct investigations of disclosures made in accordance with section 13, and investigations referred to in section 33, including to appoint persons to conduct the investigations on his or her behalf; (d) ensure that the right to procedural fairness and natural justice of all persons involved in investigations is respected, including persons making disclosures, witnesses and persons alleged to be responsible for wrongdoings; (e) subject to any other Act of Parliament, protect, to the extent possible in accordance with the law, the identity of persons involved in the disclosure process, including that of persons making disclosures, witnesses and persons alleged to be responsible for wrongdoings; (f) establish procedures for processing disclosures and ensure the confidentiality of information collected in relation to disclosures and investigations; (g) review the results of investigations and report his or her findings to the persons who made the disclosures and to the appropriate chief executives; and (h) make recommendations to chief executives concerning the measures to be taken to correct wrongdoings and review reports on measures taken by chief executives in response to those recommendations.
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Restriction — general
23. (1) The Commissioner may not deal with a disclosure under this Act or commence an investigation under section 33 if a person or body acting under another Act of Parliament is dealing with the subject-matter of the disclosure or the investigation other than as a law enforcement authority.
Royal Canadian Mounted Police Act
(2) For the purpose of subsection (1), a person or body dealing with a matter in the course of an investigation or proceeding under Part IV or V of the Royal Canadian Mounted Police Act is deemed not to be dealing with the matter as a law enforcement authority.
Right to refuse
24. (1) The Commissioner may refuse to deal with a disclosure or cease an investigation if he or she is of the opinion that (a) the subject-matter of the disclosure is one that could more appropriately be dealt with, initially or completely, according to a procedure provided for under another Act of Parliament; (b) the subject-matter of the disclosure is not sufficiently important or the disclosure is not made in good faith; (c) the length of time that has elapsed between the date when the subject-matter of the disclosure arose and the date when the disclosure was made is such that dealing with the disclosure would serve no useful purpose; (d) the disclosure relates to a matter that results from a balanced and informed decision-making process on a public policy issue; or (e) there is a valid reason for not dealing with the disclosure.
Adjudicative decisions
(2) The Commissioner must refuse to deal with a disclosure or must cease an investigation if he or she is of the opinion that the subjectmatter of the disclosure relates solely to a decision that was made in the exercise of an adjudicative function under an Act of Parliament, including a decision of the Commissioner of the Royal Canadian Mounted Police under Part IV or V of the Royal Canadian Mounted Police Act.
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Notice of refusal or cessation of investigation
(3) If the Commissioner refuses to deal with a disclosure or ceases an investigation under this Act, he or she must inform the person who made the disclosure and give reasons why he or she did so.
Delegation
25. (1) The Commissioner may delegate to any employee of the Office of the Public Sector Integrity Commissioner any of his or her powers and duties under this Act, except
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(a) the power to delegate under this section; (b) the duties in paragraphs 22(g) and (h) to review the result of investigations, to report findings and to make recommendations; (c) the power in section 24 to refuse to deal with a disclosure and the duty in that section to provide reasons for the refusal; (d) the power to issue, in the exercise of any powers referred to in subsection 29(1), a subpoena or other request or summons to appear before the Commissioner or a person appointed to conduct an investigation; (e) the power in section 33 to commence another investigation; (f) the power in section 34 to refer a matter to another authority; (g) the power in subsection 35(1) to remit information; and (h) the duty or power in any of sections 36 to 38 in relation to making a report.
Restriction concerning certain investigations
(2) The Commissioner may not delegate the conduct of any investigation that involves or may involve information relating to international relations, national defence, national security or the detection, prevention or suppression of criminal, subversive or hostile activities, except to one of a maximum of four officers or employees of the Office of the Public Sector Integrity Commissioner specifically designated by the Commissioner for the purpose of conducting those investigations.
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Protection des fonctionnaires div INVESTIGATIONS
Purpose of investigations
26. (1) Investigations under this Act are for the purpose of bringing the existence of wrongdoings to the attention of chief executives and making recommendations concerning corrective measures to be taken by them.
Informality
(2) The investigations are to be conducted as informally and expeditiously as possible.
Notice to chief executive
27. (1) When commencing an investigation under this Act, the Commissioner must notify the chief executive concerned and inform that chief executive of the substance of the disclosure to which the investigation relates.
Notice to others
(2) The Commissioner, or the person conducting an investigation, may also notify any other person he or she considers appropriate, including every person whose acts or conduct are called into question by the disclosure to which the investigation relates, and inform that person of the substance of the disclosure.
Opportunity to answer allegations
(3) It is not necessary for the Commissioner to hold any hearing and no person is entitled as of right to be heard by the Commissioner, but if at any time during the course of an investigation under this Act it appears to the Commissioner that there may be sufficient grounds to make a report or recommendation that may adversely affect any individual or any portion of the public sector, the Commissioner must, before completing the investigation, take every reasonable measure to give to that individual or the chief executive responsible for that portion of the public sector a full and ample opportunity to answer any allegation, and to be assisted or represented by counsel, or by any person, for that purpose.
Access
28. (1) If the Commissioner so requests, chief executives and public servants must provide him or her, or the person conducting an investigation, with any facilities, assistance, information and access to their respective offices that the Commissioner may require for the carrying out of his or her duties under this Act.
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Application
(2) Subsection (1) applies despite any restriction created by or under any other Act of Parliament on the disclosure of information.
Powers
29. (1) In conducting any investigation under this Act, the Commissioner has all the powers of a commissioner under Part II of the Inquiries Act.
Subpoenas, etc., and right to be represented
(2) Whenever the Commissioner issues a subpoena or other request or summons to a person in the exercise of any powers referred to in subsection (1), he or she must allow that person to be assisted or represented by counsel, or by any person.
Notice before entering premises
(3) Before entering the premises of any portion of the public sector in the exercise of any powers under subsection (1), the Commissioner must notify the chief executive of that portion of the public sector.
Exception
30. (1) Sections 28 and 29 do not apply in respect of a confidence of the Queen’s Privy Council for Canada in respect of which subsection 39(1) of the Canada Evidence Act applies or information that is subject to solicitorclient privilege. The Commissioner may not use the confidence or information if it is nevertheless received under section 28 or 29.
Canada Evidence Act
(2) Nothing in this Act is to be construed as limiting the application of the Canada Evidence Act to investigations conducted by the Commissioner.
Canadian Broadcasting Corporation
31. With respect to the Canadian Broadcasting Corporation, in making a request referred to in section 28 or in exercising the powers in section 29, the Commissioner must consider whether doing so will unduly disrupt the gathering and dissemination of news and information by the Corporation.
Selfincrimination
32. No public servant shall be excused from cooperating with the Commissioner, or with a person conducting an investigation, on the grounds that any information given by the public servant may tend to incriminate the public servant or subject him or her to any proceeding or penalty, but the information, or
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Protection des fonctionnaires div any evidence derived from it, may not be used or received to incriminate the public servant in any criminal proceeding against him or her, other than a prosecution under section 132 or 136 of the Criminal Code.
Power to investigate other wrongdoings
33. (1) If, during the course of an investigation or as a result of any information provided to the Commissioner by a person who is not a public servant, the Commissioner has reason to believe that another wrongdoing, or a wrongdoing, as the case may be, has been committed, he or she may, subject to sections 23 and 24, commence an investigation into the wrongdoing if he or she believes on reasonable grounds that the public interest requires an investigation. The provisions of this Act applicable to investigations commenced as the result of a disclosure apply to investigations commenced under this section.
Restriction
(2) The Commissioner may not, in the course of an investigation commenced under subsection (1), use a confidence of the Queen’s Privy Council for Canada in respect of which subsection 39(1) of the Canada Evidence Act applies, or information that is subject to solicitor-client privilege, if the confidence or information is disclosed to the Commissioner.
Information outside public sector
34. If the Commissioner is of the opinion that a matter under investigation would involve obtaining information that is outside the public sector, he or she must cease that part of the investigation and he or she may refer the matter to any authority that he or she considers competent to deal with it.
Remittal of information
35. (1) If the Commissioner has reasonable grounds to suspect that information obtained in the course of an investigation may be used in the investigation or prosecution of an alleged contravention of any Act of Parliament or of the legislature of a province, he or she may, in addition to or in lieu of continuing the investigation, remit the information, at that point in time, to a peace officer having jurisdiction to investigate the alleged contravention or to the Attorney General of Canada.
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Restriction
(1.1) If the information relates to the Royal Canadian Mounted Police, the Commissioner may remit the information only to the Attorney General of Canada.
No further remittal of information
(2) To maintain the separation of investigations carried out under this Act and those carried out for law enforcement purposes, after information has been remitted under subsection (1) in relation to any matter, the Commissioner may not — except in accordance with a prior judicial authorization — remit to any peace officer or to the Attorney General of Canada any further information in relation to that matter that the Commissioner obtains in the course of his or her investigation into that matter and in respect of which there is a reasonable expectation of privacy.
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REPORTS Request for notice of action
36. In making a report to a chief executive in respect of an investigation under this Act, the Commissioner may, if he or she considers it appropriate to do so, request that the chief executive provide the Commissioner, within a time specified in the report, with notice of any action taken or proposed to be taken to implement the recommendations contained in the report or reasons why no such action has been or is proposed to be taken.
Report to appropriate Minister or governing council
37. If the Commissioner considers it necessary, he or she may report a matter to the Minister responsible for the portion of the public sector concerned or, if the matter relates to a Crown corporation, to its board or governing council, including, but not limited to, when the Commissioner is of the opinion that (a) action has not been taken within a reasonable time in respect of one of his or her recommendations; and (b) a situation that has come to his or her attention in the course of carrying out his or her duties exists that constitutes an imminent risk of a substantial and specific danger to the life, health or safety of persons, or to the environment.
2004-2005 Preparation of report
Content
Protection des fonctionnaires div 38. (1) Within three months after the end of each financial year, the Commissioner must prepare and submit to Parliament an annual report in respect of the activities of the Commissioner during that financial year. (2) The annual report must set out (a) the number of general inquiries relating to this Act; (b) the number of disclosures received and the number of those that were acted on and those that were not acted on; (c) the number of investigations commenced under this Act; (d) the number of recommendations that the Commissioner has made and their status; (e) whether there are any systemic problems that give rise to wrongdoings; (f) any recommendations for improvement that the Commissioner considers appropriate; and (g) any other matter that the Commissioner considers necessary.
Special reports
(3) The Commissioner may, at any time, make a special report to Parliament referring to and commenting on any matter within the scope of his or her powers and duties under this Act if, in his or her opinion, the matter is of such urgency or importance that a report on it should not be deferred until the time provided for transmission of the annual report.
Transmission of reports
(4) Every report to Parliament made by the Commissioner shall be made by being transmitted to the Speaker of the Senate, and to the Speaker of the House of Commons, for tabling in those Houses.
Reference to committee
(5) After it is transmitted for tabling, every report of the Commissioner stands referred to the committee of the Senate, the House of Commons or both Houses of Parliament that may be designated or established for the purpose of reviewing the Commissioner’s reports.
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OFFICE OF THE PUBLIC SECTOR INTEGRITY COMMISSIONER Public Sector Integrity Commissioner Appointment
39. (1) The Governor in Council shall, by commission under the Great Seal, appoint a Public Sector Integrity Commissioner after approval of the appointment by resolution of the Senate and House of Commons.
Tenure of office and removal
(2) Subject to this section, the Commissioner holds office during good behaviour for a term of seven years, but may be removed by the Governor in Council at any time on address of the Senate and House of Commons.
Re-appointment
(3) The Commissioner is eligible to be reappointed for a further term of not more than seven years.
Absence or incapacity
(4) In the event of the absence or incapacity of the Commissioner, or if the office of Commissioner is vacant, the Governor in Council may appoint another qualified person to hold office instead of the Commissioner for a term of not more than six months, and that person shall, while holding that office, have all of the powers, duties and functions of the Commissioner under this or any other Act of Parliament and be paid the salary or other remuneration and expenses that may be fixed by the Governor in Council.
Rank and powers
39.1 (1) The Commissioner has the rank, and all the powers, of a deputy head of a department.
Restriction on other employment or activities
(2) The Commissioner shall not hold any other office or employment in the public sector or carry on any activity that is inconsistent with his or her powers and duties.
Remuneration
39.2 (1) The Commissioner is to be paid the remuneration determined by the Governor in Council.
Expenses
(2) The Commissioner is entitled to be paid reasonable travel and other expenses incurred in the course of his or her duties while absent from his or her ordinary place of work if he or she has been appointed to serve on a full-time basis or
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Protection des fonctionnaires div his or her ordinary place of residence if he or she has been appointed to serve on a part-time basis.
Application of Public Service Superannuation Act
(3) The Commissioner is deemed to be employed in the public service for the purposes of the Public Service Superannuation Act.
Application of other Acts
(4) The Commissioner is deemed to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and regulations made under section 9 of the Aeronautics Act. Staff
Staff
39.3 (1) The officers and employees that are necessary to enable the Commissioner to perform his or her duties and functions are to be appointed in accordance with the Public Service Employment Act.
Technical assistance
(2) The Commissioner may engage on a temporary basis the services of persons having technical or specialized knowledge of any matter relating to the Commissioner’s work to advise and assist the Commissioner in the performance of his or her duties and functions and, with the approval of the Treasury Board, may fix and pay the remuneration and expenses of those persons. PROHIBITIONS
False statements
40. No person shall, in a disclosure of a wrongdoing or in the course of any investigation under this Act of a wrongdoing, knowingly make a false or misleading statement, either orally or in writing, to a supervisor, a senior officer, the Commissioner or a person acting on behalf of or under the direction of any of them.
Obstruction
41. No person shall wilfully obstruct a senior officer or the Commissioner, or any person acting on behalf of or under the direction of a senior officer or the Commissioner, in the performance of the senior officer’s, or the Commissioner’s, as the case may be, duties under this Act.
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Destroying documents and things, etc.
42. No person knowing that a document or thing is likely to be relevant to an investigation under this Act shall
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(a) destroy, mutilate or alter the document or thing; (b) falsify the document or make a false document; (c) conceal the document or thing; or (d) direct, counsel or cause, in any manner, any person to do anything mentioned in any of paragraphs (a) to (c), or propose, in any manner, to any person that they do anything mentioned in any of those paragraphs. CONFIDENTIALITY Security requirements
43. The Commissioner and every person acting on behalf of or under the direction of the Commissioner who receives or obtains information relating to an alleged wrongdoing must, with respect to access to and the use of that information, satisfy any security requirements applicable to persons who normally have access to and use of that information and take any oath of secrecy required to be taken by them.
Confidentiality
44. Unless the disclosure is required by law or permitted by this Act, the Commissioner and every person acting on behalf of or under the direction of the Commissioner shall not disclose any information that comes to their knowledge in the performance of their duties under this Act.
Canada Evidence Act
44.1 Nothing in this Act is to be construed as limiting the application of the Canada Evidence Act to any disclosure, or proposed disclosure, of information under this Act by the Commissioner or any person acting on behalf of or under his or her direction. PROTECTION
Protection
45. No criminal or civil proceedings lie against the Commissioner, or against any person acting on behalf of or under the direction of the Commissioner, for anything done or omitted to be done, or reported or said, in good faith in the course of the exercise or performance, or
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Not compellable witness
46. The Commissioner or any person acting on behalf of or under the direction of the Commissioner is not a competent or compellable witness in any proceedings, other than a prosecution for an offence under this Act, in respect of any matter coming to the knowledge of the Commissioner, or that person, as a result of performing any duties under this Act.
Libel or slander
47. For the purposes of any law relating to libel or slander, (a) anything said, any information supplied or any document or thing produced in the course of an investigation under this Act by or on behalf of the Commissioner is privileged if it was said, supplied or produced in good faith; and (b) any report under this Act made in good faith by the Commissioner is privileged, and any fair and accurate account of the report made in good faith in a newspaper or any other periodical publication or in a broadcast is privileged. GENERAL
Disclosure not waiver
48. The disclosure of information to the Commissioner under this Act does not, by itself, constitute a waiver of any privilege that may exist with respect to the information.
Restriction
49. (1) Subject to subsections (2) and (3), when referring any matter under section 34 or making a special or annual report under this Act, the Commissioner shall not disclose any information that the Government of Canada or any portion of the public sector is taking measures to protect, including, but not limited to, information that (a) is a confidence of the Queen’s Privy Council for Canada in respect of which subsection 39(1) of the Canada Evidence Act applies; (b) is subject to solicitor-client privilege;
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(c) is special operational information within the meaning of subsection 8(1) of the Security of Information Act; (d) is subject to any restriction on disclosure created by or under any other Act of Parliament; (e) could reasonably be expected to cause injury to international relations, national defence or national security, or to the detection, prevention or suppression of criminal, subversive or hostile activities; (f) could reasonably be expected to cause injury to the privacy interests of an individual; or (g) could reasonably be expected to cause injury to commercial interests.
Exception — previously disclosed information or consent
(2) The Commissioner may disclose any information referred to in subsection (1) if it has already been disclosed following a request under the Access to Information Act or with the consent of the relevant individual or an authorized person in the organization that has a primary interest in the information.
Exception — disclosure necessary for referral or report
(3) The Commissioner may disclose any information referred to in subsection (1) if, in his or her opinion, (a) the disclosure is necessary to refer any matter under section 34 or to establish the grounds for any finding or recommendation in a special or annual report under this Act; and (b) the public interest in making the disclosure clearly outweighs the potential harm from the disclosure.
Compliance and consultation
(4) Before disclosing any information as permitted by subsection (3), the Commissioner must
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Protection des fonctionnaires div (a) comply with subsection 38.02(1.1) of the Canada Evidence Act; and (b) except for information that only affects the privacy interests of an individual, consult with the organization that has a primary interest in the information.
Personal information
50. Despite section 5 of the Personal Information Protection and Electronic Documents Act, to the extent that that section relates to obligations set out in Schedule 1 to that Act relating to the disclosure of information, and despite any other Act of Parliament that restricts the disclosure of information, a report by a chief executive in response to recommendations made by the Commissioner to the chief executive under this Act may include personal information within the meaning of subsection 2(1) of that Act, or section 3 of the Privacy Act, depending on which of those Acts applies to the portion of the public sector for which the chief executive is responsible.
Saving
51. Subject to subsection 20(4), nothing in this Act is to be construed as prohibiting (a) a person from presenting a grievance under section 91 of the Public Service Staff Relations Act; or (b) an adjudicator from considering a complaint under section 242 of the Canada Labour Code. EXCLUDED ORGANIZATIONS
Obligation of excluded organizations
52. As soon as possible after the coming into force of this section, the person responsible for each organization that is excluded from the definition of “public sector” in section 2 must establish procedures, applicable to that organization, for the disclosure of wrongdoings, including the protection of persons who disclose the wrongdoings. Those procedures must, in the opinion of the Treasury Board, be similar to those set out in this Act.
Order to make provisions of Act applicable
53. The Governor in Council may, by order, direct that any provision of this Act applies, with any modifications that may be specified in
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the order, in respect of any organization that is excluded from the definition of “public sector” in section 2. FIVE-YEAR REVIEW Review
54. Five years after this section comes into force, the Minister must cause to be conducted an independent review of this Act, and its administration and operation, and must cause a report on the review to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the review is completed. TRANSITIONAL
Transitional — staff
54.1 (1) Each person employed in the Public Service Human Resources Management Agency of Canada in the administrative unit known as the Office of the Public Service Integrity Officer assumes, on the coming into force of this section, a position in the Office of the Public Sector Integrity Commissioner.
Status unchanged
(2) Nothing in subsection (1) is to be construed as affecting the status of any person who assumes a position in the Office of the Public Sector Integrity Commissioner by reason of that subsection.
Transfer of appropriations
54.2 To the extent that the charges and expenses are in relation to the Office of the Public Service Integrity Officer, any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the federal public administration within the portion of the federal public administration known as the Public Service Human Resources Management Agency of Canada, and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the Office of the Public Sector Integrity Commissioner.
Continuation
54.3 Disclosures under the Treasury Board Policy on the Internal Disclosure of Information Concerning Wrongdoing in the Workplace that
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Protection des fonctionnaires div are being dealt with on the coming into force of this section are to be continued as though they had been made under this Act. CONSEQUENTIAL AMENDMENTS
R.S., c. A-1
ACCESS TO INFORMATION ACT 55. Section 16 of the Access to Information Act is amended by adding the following after subsection (1):
Public Servants Disclosure Protection Act
(1.1) If the record came into existence less than five years before the request, the head of a government institution may refuse to disclose any record requested under this Act that contains information (a) prepared in relation to or as a result of a disclosure or an investigation under the Public Servants Disclosure Protection Act; or (b) obtained by a supervisor or a senior officer designated under subsection 10(2) of that Act, or by the Public Sector Integrity Commissioner, in relation to or as a result of a disclosure or an investigation under that Act, if the information identifies, or could reasonably be expected to lead to the identification of, a public servant who made a disclosure under that Act or who cooperated in an investigation under that Act.
R.S., c. C-5
CANADA EVIDENCE ACT 56. The schedule to the Canada Evidence Act is amended by adding the following after item 19: 20. The Public Sector Integrity Commissioner, for the purposes of the Public Servants Disclosure Protection Act.
2000, c. 5
PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENTS ACT 57. Subsection 9(3) of the Personal Information Protection and Electronic Documents Act is amended by striking out the word “or”
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at the end of paragraph (c.1), by adding the word “or” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the information came into existence less than five years before it is requested and the information was (i) prepared in relation to or as a result of a disclosure or an investigation under the Public Servants Disclosure Protection Act; or (ii) collected or used by a supervisor or a senior officer designated under subsection 10(2) of that Act, or by the Public Sector Integrity Commissioner, in relation to or as a result of a disclosure or an investigation under that Act, if the information identifies, or could reasonably be expected to lead to the identification of, a public servant who made a disclosure under that Act or who cooperated in an investigation under that Act.
R.S., c. P-21
PRIVACY ACT 58. Section 22 of the Privacy Act is amended by adding the following after subsection (1):
Public Servants Disclosure Protection Act
(1.1) If the information came into existence less than five years before the request, the head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that was (a) prepared in relation to or as a result of a disclosure or an investigation under the Public Servants Disclosure Protection Act; or (b) obtained by a supervisor or a senior officer designated under subsection 10(2) of that Act, or by the Public Sector Integrity Commissioner, in relation to or as a result of a disclosure or an investigation under that Act, if the information identifies, or could reasonably be expected to lead to the identification of, a public servant who made a disclosure under that Act or who cooperated in an investigation under that Act.
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58.1 The schedule to the Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”: Office of the Public Sector Integrity Commissioner Commissariat à l’intégrité du secteur public COORDINATING AMENDMENTS 2003, c. 22
59. (1) On the later of the coming into force of section 2 of the Public Service Modernization Act and the coming into force of subsection 20(1) of this Act, (a) paragraph 20(1)(b) of this Act is replaced by the following: (b) in relation to any other public servant who is employed in any portion of the public sector referred to in Schedule I, IV or V to the Financial Administration Act or a person whose complaint relates to a reprisal taken while he or she was so employed, the Public Service Labour Relations Board; and (b) paragraph 51(a) of this Act is replaced by the following: (a) the presentation of an individual grievance under subsection 208(1) of the Public Service Labour Relations Act; or
2003, c. 22
(2) On the later of the coming into force of section 11 of the Public Service Modernization Act and the coming into force of section 2 of this Act, the definition “public sector” in section 2 of this Act is replaced by the following:
“public sector” « secteur public »
“public sector” means (a) the departments named in Schedule I to the Financial Administration Act and the other portions of the federal public administration named in Schedules I.1 to V to that Act; and (b) the Crown corporations and the other public bodies set out in Schedule 1.
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However, subject to sections 52 and 53, “public sector” does not include the Canadian Forces, the Canadian Security Intelligence Service or the Communications Security Establishment. 2003, c. 22
(3) On the later of the coming into force of section 224 of the Public Service Modernization Act and the coming into force of section 1 of this Act, the reference to “public service of Canada” in the preamble of the English version of this Act is replaced by a reference to “federal public administration”. COMING INTO FORCE
Order in council
60. (1) Subject to subsection (2), the provisions of this Act, other than section 59, come into force on a day or days to be fixed by order of the Governor in Council.
Canada Pension Plan Investment Board
(2) The reference to the “Canada Pension Plan Investment Board” in Schedule 1 comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council .
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Protection des fonctionnaires divulgateu SCHEDULE 1 (Section 2 and paragraph 3(a))
Bank of Canada Banque du Canada Canada Council for the Arts Conseil des Arts du Canada Canada Pension Plan Investment Board Office d’investissement du régime de pensions du Canada Canadian Broadcasting Corporation Société Radio-Canada Canadian Race Relations Foundation Fondation canadienne des relations raciales International Development Research Centre Centre de recherches pour le développement international National Arts Centre Corporation Corporation du Centre national des Arts Public Sector Pension Investment Board Office d’investissement des régimes de pensions du secteur public Telefilm Canada Téléfilm Canada
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Public Servants Disclosure
SCHEDULE 2 (Paragraph 3(b) and section 14.1) Office of the Auditor General of Canada Bureau du vérificateur général du Canada Office of the Commissioner of Official Languages Commissariat aux langues officielles Office of the Information Commissioner of Canada Commissariat à l’information au Canada Office of the Privacy Commissioner of Canada Commissariat à la protection de la vie privée au Canada
2004-2005
Protection des fonctionnaires divulgateu SCHEDULE 3 (Paragraph 3(c) and section 15)
Canadian Security Intelligence Service Act, section 18 DNA Identification Act, section 6 Sex Offender Information Registration Act, section 16 Witness Protection Program Act, section 11 Youth Criminal Justice Act, section 129
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 47 An Act to establish the Wage Earner Protection Program Act, to amend the Bankruptcy and Insolvency Act and the Companies’ Creditors Arrangement Act and to make consequential amendments to other Acts
ASSENTED TO 25th NOVEMBER, 2005 BILL C-55
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to establish the Wage Earner Protection Program Act, to amend the Bankruptcy and Insolvency Act and the Companies’ Creditors Arrangement Act and to make consequential amendments to other Acts”.
SUMMARY This enactment establishes the Wage Earner Protection Program Act. That Act provides for the payment of wages to individuals whose employment is terminated and who are owed wages by employers who are bankrupt or subject to receivership. It sets out the conditions of eligibility to receive payments, the maximum amount covered by the Program, the application, review and appeal process of the Program and the administrative arrangements for its implementation, including enforcement mechanisms. The Act provides regulation-making powers for carrying out the purposes of the Act and it provides for a review of the Act five years after its coming into force. This enactment also contains amendments to the Bankruptcy and Insolvency Act. Those amendments include changes to the appointment and oversight functions of the Superintendent of Bankruptcy, as well as to the obligations and powers of trustees in bankruptcy, interim receivers and receivers. The amendments also expand the Act to cover income trusts. Also, new provisions regarding corporate proposals are created to address, among other things, the treatment of contracts, collective agreements, interim financing and governance arrangements. Changes are made to the priority of charges, including in respect of wages and pension contributions. The scope of application of consumer proposals is expanded. New provisions are introduced to deal with bankrupts with high income tax debts and those with surplus income, to exempt registered retirement savings plans from seizure, and to allow for the automatic discharge of second-time bankrupts. The period of eligibility of discharge of student debts is reduced. There are changes to the treatment of preferences as well as numerous technical changes. The amendments also provide for a review of the Act after five years.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
This enactment also contains amendments to the Companies’ Creditors Arrangement Act. Many of the amendments parallel those made to provisions dealing with corporate proposals in the Bankruptcy and Insolvency Act. The amendments also expand the Act to cover income trusts. The scope of application of the initial stay is clarified, notably regarding regulatory measures. New provisions are introduced regarding the treatment of contracts, collective agreements, interim financing and governance arrangements. The appointment and role of the monitor are further clarified and made subject to the oversight of the Superintendent of Bankruptcy. A new Part on cross-border insolvencies is added. The amendments also provide for a review of the Act after five years.
TABLE OF PROVISIONS
AN ACT TO ESTABLISH THE WAGE EARNER PROTECTION PROGRAM ACT, TO AMEND THE BANKRUPTCY AND INSOLVENCY ACT AND THE COMPANIES’ CREDITORS ARRANGEMENT ACT AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTS 1.
Wage Earner Protection Program Act
AN ACT TO ESTABLISH A PROGRAM FOR MAKING PAYMENTS TO INDIVIDUALS IN RESPECT OF WAGES OWED TO THEM BY EMPLOYERS WHO ARE BANKRUPT OR SUBJECT TO A RECEIVERSHIP SHORT TITLE 1.
Wage Earner Protection Program Act INTERPRETATION
2. Meaning of “wages”
3. Power of Governor in Council
DESIGNATION OF MINISTER
PROGRAM ESTABLISHED 4.
Establishment ELIGIBILITY FOR PAYMENTS
5. Conditions of eligibility
6. Exceptions AMOUNTS COVERED BY PROGRAM
7. Amount of payment APPLICATION FOR PAYMENT
8. Application
9. Minister’s determination
10. Notification REVIEW AND APPEAL
11. Request for review
12. Review decision
13. Review decision is final
i 14.
Appeal of review decision
15. Appointment of adjudicator
16. Appeal on the record
17. Adjudicator’s decision
18. Copies of decision
19. Decision is final
20. No review by certiorari, etc. ADMINISTRATION DUTIES OF TRUSTEES AND RECEIVERS
21. General duties
22. Fees and disbursements POWERS OF MINISTER
23. Directions to trustees and receivers
24. Power to summon, etc.
25. Inspections
26. Duty to assist
27. Information to be made available to Minister
28. Information that the Minister may disclose
29. Social Insurance Number
30. Delegation
31. Audit of applications
32. Determination of overpayment
33. Garnishment
34. No payment or partial payment
35. Payments out of C.R.F.
36. Subrogation
37. Amount not assignable
FINANCIAL PROVISIONS
OFFENCES AND PENALTIES 38.
Offences
39. Obstruction
40. Punishment REGULATIONS
41. Regulations
ii REVIEW OF ACT 42.
Review
2-123.
Bankruptcy And Insolvency Act
124-131.
Companies’ Creditors Arrangement Act
TRANSITIONAL PROVISIONS 132.
Transitional
133. Transitional
134. Transitional
135. Transitional CONSEQUENTIAL AMENDMENTS
136. Canada Labour Code
137. Canada Pension Plan
138. Employment Insurance Act
139. Income Tax Act COORDINATING AMENDMENT
140. Bill C-23 COMING INTO FORCE
141. Order in council
53-54 ELIZABETH II —————— CHAPTER 47 An Act to establish the Wage Earner Protection Program Act, to amend the Bankruptcy and Insolvency Act and the Companies’ Creditors Arrangement Act and to make consequential amendments to other Acts
[Assented to 25th November, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: WAGE EARNER PROTECTION PROGRAM ACT 1. The Wage Earner Protection Program Act is enacted as follows: An Act to establish a program for making payments to individuals in respect of wages owed to them by employers who are bankrupt or subject to a receivership SHORT TITLE Short title
1. This Act may be cited as the Wage Earner Protection Program Act. INTERPRETATION
Meaning of “wages”
2. (1) In this Act, “wages” includes salaries, commissions, compensation for services rendered, vacation pay and any other amounts prescribed by regulation but does not include severance or termination pay.
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Employers subject to a receivership
(2) For the purposes of this Act, an employer is subject to a receivership when any property of the employer is under the possession or control of a receiver.
Meaning of “receiver”
(3) In this Act, “receiver” means a receiver within the meaning of subsection 243(2) of the Bankruptcy and Insolvency Act.
Words and expressions
(4) Unless otherwise provided, words and expressions used in this Act have the same meaning as in the Bankruptcy and Insolvency Act. DESIGNATION OF MINISTER
Power of Governor in Council
3. The Governor in Council may designate a member of the Queen’s Privy Council for Canada to be the Minister for the purposes of this Act. PROGRAM ESTABLISHED
Establishment
4. The Wage Earner Protection Program is established to make payments to individuals in respect of wages owed to them by employers who are bankrupt or subject to a receivership. ELIGIBILITY FOR PAYMENTS
Conditions of eligibility
5. An individual is eligible to receive a payment if (a) the individual’s employment with an employer was terminated, within the meaning of the regulations; (b) the former employer is bankrupt or subject to a receivership; (c) the individual is owed wages by the former employer; and (d) the wages that are owed were earned during the six months immediately before the date of the bankruptcy or the first day on which there was a receiver in relation to the former employer.
Exceptions
6. (1) An individual is ineligible to receive a payment if, at the date of his or her former employer’s bankruptcy, or the first day on which there was a receiver in relation to the former employer, the individual had been employed by the former employer for a period
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Protection des salariés, Faillite et insolvabil compa of three months or less or, in relation to any category of wage earners specified by the regulations, any shorter period specified in the regulations.
Other exceptions
(2) An individual is ineligible to receive a payment in respect of any wages earned during a period in which the individual (a) was an officer or a director of the former employer; (b) had a controlling interest, within the meaning of the regulations, in the business of the former employer; or (c) occupied a managerial position, within the meaning of the regulations, with the former employer.
AMOUNTS COVERED BY PROGRAM Amount of payment
7. (1) The amount that may be paid under this Act to an eligible individual is the amount of wages owing to the individual that were earned in the six months immediately before the date of bankruptcy or the first day on which there was a receiver in relation to the former employer less any deductions applicable to the payment under a federal or provincial law.
Maximum
(2) The maximum amount that may be paid under this Act to an eligible individual in respect of any particular bankruptcy or receivership is the greater of (a) $3,000, and (b) an amount equal to four times the maximum weekly insurable earnings under the Employment Insurance Act; less any deductions applicable under a federal or provincial law.
Allocation of payments
(3) Unless otherwise prescribed by regulation, payments made under this Act to an individual are to be allocated to vacation pay
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only after payments are first allocated to all other components of wages owing to the individual. APPLICATION FOR PAYMENT Application
8. To receive a payment, an individual must apply to the Minister in the form and manner, and within the period, provided for in the regulations.
Minister’s determination
9. If the Minister determines that the applicant is eligible for a payment, the Minister must approve the making of the payment.
Notification
10. The Minister must inform the applicant of the Minister’s determination. REVIEW AND APPEAL
Request for review
11. An applicant who is the subject of a determination may, in accordance with the regulations, request a review of the determination.
Review decision
12. After considering the request for a review, the Minister may confirm, vary or rescind the determination.
Review decision is final
13. Subject to the right of appeal under section 14, the review decision is final and may not be questioned or reviewed in any court.
Appeal of review decision
14. An applicant may appeal a review decision to an adjudicator only on a question of law or a question of jurisdiction. An appeal must be made in accordance with the regulations.
Appointment of adjudicator
15. An appeal is to be heard by an adjudicator appointed by the Minister.
Appeal on the record
16. An appeal is an appeal on the record.
Adjudicator’s decision
17. After considering an appeal, the adjudicator may confirm, vary or rescind the review decision.
Copies of decision
18. The adjudicator must send a copy of his or her decision, and the reasons for it, to each party to the appeal.
Decision is final
19. The adjudicator’s decision is final and may not be questioned or reviewed in any court.
2004-2005 No review by certiorari, etc.
Protection des salariés, Faillite et insolvabil compa 20. No order shall be made, process entered or proceeding taken in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — to question, review, prohibit or restrain an adjudicator in any proceedings of the adjudicator. ADMINISTRATION DUTIES OF TRUSTEES AND RECEIVERS
General duties
21. (1) For the purposes of this Act, every trustee and receiver shall (a) identify each individual who is owed wages by a bankrupt or insolvent employer, as the case may be, that were earned during the period of six months immediately before the date of the bankruptcy or the first day on which there was a receiver in relation to the employer; (b) determine the amount of wages owing to each individual in respect of that six-month period; (c) inform each individual of the existence of the program established by section 4 and the conditions under which payments may be made under this Act; (d) provide the Minister and each individual, in accordance with the regulations, with information prescribed by the regulations in relation to the individual and the amount of wages owing to the individual in respect of the six-month period; and (e) inform the Minister (i) in the case of a trustee, when he or she is discharged, and (ii) in the case of a receiver, when the receiver has completed his or her duties as receiver.
Compliance with directions
(2) A trustee or receiver must comply with any directions of the Minister relating to the administration of this Act.
Fees and disbursements
22. (1) A trustee or receiver who performs duties for the purposes of this Act may charge reasonable fees and disbursements for the performance of those duties.
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Payment
(2) The fees and disbursements are to be paid out of the property or estate of the bankrupt or insolvent employer. POWERS OF MINISTER
Directions to trustees and receivers
23. (1) The Minister may give directions to trustees and receivers in respect of the performance of their duties under this Act.
Directions not statutory instruments
(2) A direction given by the Minister is not a statutory instrument within the meaning of the Statutory Instruments Act.
Power to summon, etc.
24. (1) For the purposes of the administration of this Act, the Minister may (a) summon any person before him or her and require the person to give evidence, orally or in writing, and on oath or, if the person is entitled to affirm in civil matters, on solemn affirmation; (b) require any person to provide the Minister with any information or document that the Minister considers necessary; and (c) require any person to provide an affidavit or a statutory declaration attesting to the truth of any information provided by the person.
Taking oaths, etc.
(2) Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, statutory declarations and solemn affirmations for the purpose of or incidental to the administration of this Act. Every person so designated has, with respect to any such oath, affidavit, declaration or affirmation, all the powers of a commissioner for administering oaths or taking affidavits.
Acceptance of oaths, etc.
(3) The Minister may, for the purposes of administering this Act, accept any oath administered or any affidavit, statutory declaration or solemn affirmation taken or received by any person who has the powers of a commissioner for taking affidavits and who is an officer or employee of (a) a department or other portion of the federal public administration specified in any of Schedules I, IV and V to the Financial Administration Act; or
2004-2005
Protection des salariés, Faillite et insolvabil compa (b) a department of the government of a province.
Inspections
25. (1) A person designated by the Minister for the purpose may, at any reasonable time, enter any place in which he or she reasonably believes there is any information or document relevant to the administration of this Act and may, in that place, (a) inspect any books, records, electronic data or other documents that he or she reasonably believes may contain information that is relevant to the administration of this Act; (b) use or cause to be used any computer system to examine any data contained in or available to the computer system; (c) reproduce or cause to be reproduced any record from the data in the form of a print-out or other intelligible output; (d) take any document or other thing from the place for examination or, in the case of a document, for copying; and (e) use or cause to be used any copying equipment to make copies of any documents.
Prior authorization
(2) If any place referred to in subsection (1) is a dwelling-house, the designated person may not enter the dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (3).
Warrant to enter dwelling-house
(3) A judge may issue a warrant authorizing the designated person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application, the judge is satisfied by information on oath that (a) there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (1); (b) entry into the dwelling-house is necessary for any purpose related to the administration of this Act; and
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(c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused. Orders if entry not authorized
(4) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration of this Act, the judge may, to the extent that access was or may be expected to be refused and that information or documents are or may be expected to be kept in the dwelling-house, (a) order the occupant of the dwelling-house to provide the Minister, or a person designated by the Minister for the purpose, with reasonable access to any information or document that is or should be kept in the dwelling-house; and (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.
Duty to assist
26. The owner or person in charge of a place that is entered by the designated person and every person found there must (a) give the designated person all reasonable assistance to enable him or her to exercise his or her powers and perform his or her duties; and (b) provide the designated person with any information relevant to the administration of this Act that he or she requires.
Information to be made available to Minister
27. Despite section 127 and subsection 139(5) of the Employment Insurance Act, personal information relating to an applicant that is collected or obtained by the Canada Employment Insurance Commission must, if requested by the Minister, be made available to the Minister to determine the applicant’s eligibility to receive a payment under this Act.
Information that the Minister may disclose
28. Personal information that has been collected or obtained by the Minister in the administration of this Act may be disclosed by the Minister to any person or body, to the extent that the disclosure is necessary in order for the Minister to obtain information required for the administration of this Act.
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Social Insurance Number
29. No person shall knowingly use, communicate or allow to be communicated the Social Insurance Number of an individual that was obtained for a purpose related to an application for a payment under this Act except for the purpose of the administration or enforcement of this Act or the Income Tax Act.
Delegation
30. The Minister may delegate to any person the exercise of any power or the performance of any duty or function that may be exercised or performed by the Minister under this Act.
Audit of applications
31. (1) Subject to subsections (2) to (4), the Minister may, on his or her initiative, conduct an audit of any application for payment under this Act.
Applications with payment
(2) An audit of an application in respect of which a payment was made may be conducted at any time within three years after the day on which the payment was made.
Exception
(3) If the Minister has reasonable grounds to believe that a payment was made on the basis of any false or misleading information, an audit of the application in respect of which the payment was made may be conducted at any time within six years after the payment was made.
Other applications
(4) An audit of an application in respect of which no payment was made may be conducted at any time within three years after the day on which the applicant was sent a notice informing the applicant that he or she was not eligible to receive a payment.
Determination of overpayment
32. (1) If the Minister determines that an individual who received a payment was not eligible to receive the payment or has received a payment in an amount greater than the amount the individual was eligible to receive, the Minister shall send to the individual a notice (a) informing the individual of the determination; and (b) specifying the amount that the individual was not eligible to receive.
Debt due to Her Majesty
(2) The amount specified in the notice may be recovered from the individual as a debt due to Her Majesty in right of Canada.
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Certificate of default
(3) The amount of any debt referred to in subsection (2) that remains unpaid 30 days after the notice referred to in that subsection is sent may be certified by the Minister, and registration of the certificate in the Federal Court has the same effect as a judgment of that Court for a debt of the amount specified in the certificate and all related registration costs.
Garnishment
33. If the Minister is of the opinion that a person is or is about to become liable to make a payment to a person who is liable to Her Majesty under section 32, the Minister may, by written notice, order the first person to pay to the Receiver General, on account of the second person’s liability, all or part of the money otherwise payable to the second person.
No payment or partial payment
34. If the Minister determines that an individual has not received a payment that he or she is eligible to receive, or has not received the full amount that he or she is eligible to receive, the Minister shall approve a payment to the individual in an amount equal to the amount that the individual did not receive. FINANCIAL PROVISIONS
Payments out of C.R.F.
35. There may be paid out of the Consolidated Revenue Fund all payments authorized to be made under this Act.
Subrogation
36. (1) If a payment is made under this Act to an individual in respect of unpaid wages, Her Majesty in right of Canada is, to the extent of the amount of the payment, subrogated to any rights the individual may have in respect of those unpaid wages against (a) the bankrupt or insolvent employer; and (b) if the bankrupt or insolvent employer is a corporation, a director of the corporation.
Maintaining an action
(2) For the purposes of subsection (1), Her Majesty in right of Canada may maintain an action against a bankrupt or insolvent employer, or a director, either in the name of the individual referred to in that subsection or in the name of Her Majesty in right of Canada.
2004-2005 Amount not assignable
Protection des salariés, Faillite et insolvabil compa 37. An amount that is payable under this Act is not capable of being assigned, charged, attached, anticipated or given as security and any transaction appearing to do so is void or, in the Province of Quebec, null. OFFENCES AND PENALTIES
Offences
38. (1) Every person commits an offence who (a) makes a false or deceptive entry, or omits to enter a material particular, in any record or book of account that contains information that supports an application under this Act; (b) in relation to an application under this Act, makes a representation that the person knows to be false or misleading; (c) in relation to an application under this Act, makes a declaration that the person knows is false or misleading because of the non-disclosure of facts; (d) being required under this Act to provide information, provides information or makes a representation that the person knows to be false or misleading; (e) obtains a payment under this Act by false pretence; (f) being the payee of any cheque issued as a payment under this Act, knowingly negotiates or attempts to negotiate it knowing that the person is not entitled to the payment or any part of the payment; or (g) participates in, assents to or acquiesces in an act or omission mentioned in any of paragraphs (a) to (f).
Trustees and receivers
(2) Every person who fails to comply with any of the requirements of subsection 21(1) commits an offence.
Limitation of prosecutions
(3) A prosecution for an offence under subsection (1) or (2) may be commenced at any time within six years after the time when the subject-matter of the prosecution arose.
Obstruction
39. (1) Every person commits an offence who delays or obstructs a person in the exercise of his or her powers or the performance of his or her duties under this Act.
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Limitation of prosecutions
(2) A prosecution for an offence under subsection (1) may be commenced at any time within two years after the time when the subject-matter of the prosecution arose.
Punishment
40. Every person who is guilty of an offence under section 38 or 39 is liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. REGULATIONS
Regulations
41. (1) The Governor in Council may make regulations generally for carrying out the purposes of this Act, including regulations (a) prescribing any amounts to be wages for the purposes of this Act; (b) defining what constitutes a termination of employment for the purposes of paragraph 5(a); (c) specifying categories of wage earners and periods of time for the purposes of subsection 6(1); (d) defining the expressions “controlling interest” and “managerial position” for the purposes of subsection 6(2); (e) respecting the period within which, and the manner and form in which, applications for payments are to be made; (f) respecting the period within which and the manner in which payments are to be made; (g) respecting the period within which, and the manner and form in which, a review of a determination may be requested or an appeal may be made from a review decision; (h) prescribing the information that is to be provided by trustees and receivers to the Minister and to individuals for the purposes of paragraph 21(1)(d); and (i) respecting the period within which, and the manner and form in which, trustees and receivers are to provide the information referred to in paragraph (h).
2004-2005 Allocation of payments
Protection des salariés, Faillite et insolvabil compa (2) The Governor in Council may make regulations respecting the allocation of payments under this Act to the different components of wages for the purposes of subsection 7(3). REVIEW OF ACT
Review
42. Within five years after the day on which this section comes into force, the Minister must cause a review of this Act and its administration and operation to be conducted, and cause a report on the review to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the review is completed. AMENDMENTS TO THE BANKRUPTCY AND INSOLVENCY ACT 2. (1) The definition “settlement” in section 2 of the Bankruptcy and Insolvency Act is repealed. (2) The definition “localité d’un débiteur” in section 2 of the French version of the Act is repealed. (3) The definitions “court”, “creditor”, and “person” in section 2 of the Act are replaced by the following:
“court” « tribunal »
“creditor” « créancier »
“person” « personne »
“court”, except in paragraphs 178(1)(a) and (a.1) and sections 204.1 to 204.3 , means a court referred to in subsections 183(1) and (1.1) or a judge of that court, and includes a registrar when exercising the powers of the court conferred on a registrar under this Act; “creditor” means a person having a claim provable as a claim under this Act; “person” includes a partnership, an unincorporated association, a corporation, a cooperative society, an organization or an income trust, the successors of a partnership, of an association, of a corporation, of a society, of an organization or of an income trust, and the heirs, executors, liquidators of the succession, administrators or other legal representative of a person;
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(4) The definition “locality of a debtor” in section 2 of the English version of the Act is replaced by the following: “locality of a debtor” « localité »
“locality of a debtor” means the principal place (a) where the debtor has carried on business during the year immediately preceding the date of the initial bankruptcy event, (b) where the debtor has resided during the year immediately preceding the date of the initial bankruptcy event, or (c) in cases not coming within paragraph (a) or (b), where the greater portion of the property of the debtor is situated; (5) Section 2 of the Act is amended by adding the following in alphabetical order:
“bargaining agent” « agent négociateur »
“collective agreement” « convention collective »
“bargaining agent” means any trade union that has entered into a collective agreement on behalf of the employees of a person; “collective agreement”, in relation to an insolvent person, means a collective agreement within the meaning of the jurisdiction governing collective bargaining between the insolvent person and a bargaining agent;
“current assets” « actif à court terme »
“current assets” means unrestricted cash, or any other asset that, in the normal course of operations, is expected to be converted into cash or consumed in the production of income within one year or within the normal operating cycle when it is longer than a year;
“date of the bankruptcy” « date de la faillite »
“date of the bankruptcy”, in respect of a person, means the date of (a) the granting of a bankruptcy order against the person, (b) the filing or making of an assignment by or in respect of the person, or (c) the event that causes an assignment by the person to be deemed;
“director” « administrateur »
“director” includes any individual, however designated, acting in any capacity that is similar to that of a director of a corporation;
2004-2005 “income trust” « fiducie de revenu »
Protection des salariés, Faillite et insolvabil compa “income trust” means a trust (a) that has assets in Canada, and (b) the units of which are traded on a prescribed stock exchange;
“time of the bankruptcy” « moment de la faillite »
“time of the bankruptcy”, in respect of a person, means the time of (a) the granting of a bankruptcy order against the person, (b) the filing of an assignment by or in respect of the person, or (c) the event that causes an assignment by the person to be deemed;
“transfer at undervalue” « opération sous-évaluée »
“transfer at undervalue” means a transaction in which the consideration received by a person is conspicuously less than the fair market value of the property or services sold or disposed of by the person in the transaction; (6) Section 2 of the French version of the Act is amended by adding the following in alphabetical order:
« localité » “locality of a debtor”
« localité » En parlant d’un débiteur, le lieu principal où, selon le cas : a) il a exercé ses activités au cours de l’année précédant l’ouverture de sa faillite; b) il a résidé au cours de l’année précédant l’ouverture de sa faillite; c) se trouve la plus grande partie de ses biens, dans les cas non visés aux alinéas a) ou b). 3. Section 2.1 of the Act is replaced by the following:
Designation of beneficiary
2.1 A change in the designation of a beneficiary in an insurance contract is deemed to be a disposition of property for the purpose of this Act. 4. Section 3 of the Act is repealed. 5. (1) Subsection 4(1) of the Act is amended by adding the following in alphabetical order:
“entity” « entité »
“entity” means a person other than an individual;
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(2) Paragraphs 4(2)(b) and (c) of the Act are replaced by the following: (b) an entity and (i) a person who controls the entity, if it is controlled by one person, (ii) a person who is a member of a related group that controls the entity, or (iii) any person connected in the manner set out in paragraph (a) to a person described in subparagraph (i) or (ii); or (c) two entities (i) both controlled by the same person or group of persons, (ii) each of which is controlled by one person and the person who controls one of the entities is related to the person who controls the other entity, (iii) one of which is controlled by one person and that person is related to any member of a related group that controls the other entity, (iv) one of which is controlled by one person and that person is related to each member of an unrelated group that controls the other entity, (v) one of which is controlled by a related group a member of which is related to each member of an unrelated group that controls the other entity, or (vi) one of which is controlled by an unrelated group each member of which is related to at least one member of an unrelated group that controls the other entity. (3) Paragraphs 4(3)(a) to (d) of the Act are replaced by the following: (a) if two entities are related to the same entity within the meaning of subsection (2), they are deemed to be related to each other; (b) if a related group is in a position to control an entity, it is deemed to be a related group that controls the entity whether or not it is part of a larger group by whom the entity is in fact controlled;
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Protection des salariés, Faillite et insolvabil compa (c) a person who has a right under a contract, in equity or otherwise, either immediately or in the future and either absolutely or contingently, to, or to acquire, ownership interests, however designated, in an entity, or to control the voting rights in an entity, is, except when the contract provides that the right is not exercisable until the death of an individual designated in the contract, deemed to have the same position in relation to the control of the entity as if the person owned the ownership interests; (d) if a person has ownership interests in two or more entities, the person is, as holder of any ownership interest in one of the entities, deemed to be related to himself or herself as holder of any ownership interest in each of the other entities; (4) Section 4 of the Act is amended by adding the following after subsection (3):
Question of fact
(4) It is a question of fact whether persons not related to one another were at a particular time dealing with each other at arm’s length.
Presumption
(5) Persons related to each other are deemed not to deal with each other at arm’s length while so related. 6. (1) Subsection 5(1) of the Act is replaced by the following:
Appointment
5. (1) The Governor in Council shall appoint a Superintendent of Bankruptcy to hold office during good behaviour for a term of not more than five years, but the Superintendent may be removed from office by the Governor in Council for cause. The Superintendent’s term may be renewed for one or more further terms.
Salary
(1.1) The Superintendent shall be paid the salary that the Governor in Council may fix. (2) Subsection 5(3) of the Act is amended by adding the following after paragraph (a): (b) monitor the conditions that led to a trustee being issued a licence to determine whether those conditions continue to exist
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after the licence has been issued and take the appropriate action if he or she determines that the conditions no longer exist; (3) Paragraph 5(3)(e) of the Act is replaced by the following: (e) from time to time, make or cause to be made any inquiry or investigation of estates or other matters to which this Act applies, including the conduct of a trustee or a trustee acting as a receiver, within the meaning of subsection 243(2), or as an interim receiver, that the Superintendent considers appropriate, and for the purpose of the inquiry or investigation the Superintendent or any person appointed by the Superintendent for the purpose shall have access to and the right to examine and make copies of all books, records, data, including data in electronic form, documents and papers, that are relevant to an inquiry or investigation pertaining or relating to any estate or other matter to which this Act applies; (4) Subsection 5(4) of the Act is amended by striking out the word “and” at the end of paragraph (d) and by adding the following after paragraph (d): (d.1) issue directives respecting the rules governing hearings for the purposes of section 14.02; and 7. Subsection 6(1) of the English version of the Act is replaced by the following: Outside investigations
6. (1) The Superintendent may engage any persons that the Superintendent considers advisable to conduct any inquiry or investigation or to take any other necessary action outside of the office of the Superintendent, and the cost and expenses of those persons shall, when certified by the Superintendent, be payable out of the appropriation for the office of the Superintendent. 8. (1) Subsection 10(1) of the Act is replaced by the following:
Investigations or inquiries by Superintendent
10. (1) If, on information supplied by an official receiver, trustee or other person, the Superintendent suspects, on reasonable grounds, that a person has, in connection with any estate
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Protection des salariés, Faillite et insolvabil compa or matter to which this Act applies, committed an offence under this or any other Act of Parliament, the Superintendent may, if it appears to the Superintendent that the alleged offence might not otherwise be investigated, make or cause to be made any inquiries or investigations that the Superintendent considers appropriate. (2) Subsection 10(3) of the Act is replaced by the following:
Examination
(3) If, on the application of the Superintendent or the Superintendent’s authorized representative, a subpoena has been issued by the court, the Superintendent may, for the purpose of an inquiry or investigation under subsection (1), examine or cause to be examined under oath before the registrar of the court or other authorized person, the trustee, the debtor, any person who the Superintendent suspects, on reasonable grounds, has knowledge of the affairs of the debtor, or any person who is or has been an agent or a mandatary, or a clerk, a servant, an officer, a director or an employee of the debtor or the trustee, with respect to the conduct, dealings and transactions of the debtor, the causes of the bankruptcy or insolvency of the debtor, the disposition of the debtor’s property or the administration of the estate, and may order any person liable to be so examined to produce any books, records, data, including data in electronic form, documents or papers in the person’s possession or under the person’s control. 9. Subsection 13(3) of the Act is replaced by the following:
Non-eligibility
(3) The Superintendent may refuse to issue a licence to an applicant who is insolvent or has been found guilty of an indictable offence that, in the Superintendent’s opinion, is of a character that would impair the trustee’s capacity to perform his or her fiduciary duties. 10. Paragraph 13.2(5)(a) of the Act is replaced by the following:
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(a) if the trustee has been found guilty of an indictable offence that, in the Superintendent’s opinion, is of a character that would impair the trustee’s capacity to perform his or her fiduciary duties; 11. (1) Section 13.3 of the Act is amended by adding the following after subsection (1): Copy of application to Superintendent
(1.1) A trustee who applies for the permission of the court for the purposes of subsection (1) shall without delay send a copy of the application to the Superintendent. (2) Paragraph 13.3(2)(b) of the Act is replaced by the following: (b) the receiver, within the meaning of subsection 243(2), or the liquidator of the property of any person related to the debtor, 12. Subsection 13.4(1) of the Act is replaced by the following:
Trustee may act for secured creditor on certain conditions
13.4 (1) No trustee shall, while acting as the trustee of an estate, act for or assist a secured creditor of the estate to assert any claim against the estate or to realize or otherwise deal with the security that the secured creditor holds, unless the trustee has obtained a written opinion of legal counsel who has not acted for the secured creditor in the previous two years and is not related to the trustee that the security is valid and enforceable as against the estate. 13. Sections 13.5 and 13.6 of the Act are replaced by the following:
Code of Ethics
13.5 A trustee shall comply with the prescribed Code of Ethics.
Persons disqualified from working for trustee
13.6 A trustee shall not engage the services of a person (a) whose trustee licence has been cancelled under paragraph 13.2(5)(a) or subsection 14.01(1); or (b) who is the subject of a direction made by the Superintendent under paragraph 14.03(1)(d).
2004-2005
Protection des salariés, Faillite et insolvabil compa 14. Subsection 14.01(1) of the Act is amended by striking out the word “and” at the end of paragraph (e), by adding the word “and” at the end of paragraph (f) and by adding the following after paragraph (f): (g) require the trustee to do anything that the Superintendent considers appropriate and that the trustee has agreed to. 15. Subsection 14.02(1) of the Act is replaced by the following:
Notice to trustee
14.02 (1) Before deciding whether to exercise any of the powers referred to in subsection 14.01(1), the Superintendent shall send the trustee written notice of the powers that the Superintendent may exercise and the reasons why they may be exercised and afford the trustee a reasonable opportunity for a hearing.
Subpoena or summons
(1.1) The Superintendent may, for the purpose of the hearing, issue a subpoena or other request or summons, requiring and commanding any person named in it (a) to appear at the time and place mentioned in it; (b) to testify to all matters within his or her knowledge relative to the subject-matter of the investigation into the conduct of the trustee; and (c) to bring and produce any books, records, data, including data in electronic form, documents or papers in the person’s possession or under the person’s control relative to the subject-matter of the investigation.
Effect throughout Canada
(1.2) A person may be summoned from any part of Canada by virtue of a subpoena, request or summons issued under subsection (1.1).
Fees and allowances
(1.3) Any person summoned under subsection (1.1) is entitled to receive the like fees and allowances for so doing as if summoned to attend before the Federal Court. 16. (1) The portion of subsection 14.03(1) of the Act before paragraph (a) is replaced by the following:
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Conservatory measures
14.03 (1) Subject to subsection (2), the Superintendent may, for the protection of an estate, the rights of the creditors or the debtor, (2) Paragraph 14.03(2)(b) of the Act is replaced by the following: (b) the Superintendent makes or causes to be made any inquiry or investigation under paragraph 5(3)(e); (3) Paragraph 14.03(2)(f) of the Act is replaced by the following: (f) a trustee has been found guilty of an indictable offence that, in the Superintendent’s opinion, is of a character that would impair the trustee’s capacity to perform the trustee’s fiduciary duties, or has failed to comply with any of the conditions or limitations to which the trustee’s licence is subject; or 17. Subsections 14.06(1.1) and (1.2) of the Act are replaced by the following:
Application
(1.1) In subsections (1.2) to (6), a reference to a trustee means a trustee in a bankruptcy or proposal and includes (a) an interim receiver; (b) a receiver within the meaning of subsection 243(2); and (c) any other person who has been lawfully appointed to take, or has lawfully taken, possession or control of any property of an insolvent person or a bankrupt that was acquired for, or is used in relation to, a business carried on by the insolvent person or bankrupt.
Non-liability in respect of certain matters
(1.2) Despite anything in any federal or provincial law, if a trustee carries on in that position the business of the debtor or continues the employment of the debtor’s employees, the trustee is not by reason of that fact personally liable in respect of any claim against the debtor or related to a requirement imposed on the debtor to pay an amount if the claim is in relation to a debt or liability, present or future, to which the debtor is subject on the day on which the trustee is appointed.
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Protection des salariés, Faillite et insolvabil compa 18. Subsection 19(3) of the Act is repealed. 19. Section 21 of the Act is replaced by the following:
Verifying bankrupt’s statement of affairs
21. The trustee shall verify the bankrupt’s statement of affairs referred to in paragraph 158(d). 20. (1) Subsection 25(1) of the Act is replaced by the following:
Trust account
25. (1) When acting under the authority of this Act, a trustee shall, without delay, deposit in a bank all funds received for an estate in a separate trust account for each estate. (2) Subsections 25(1.1) to (1.3) of the English version of the Act are replaced by the following:
Other deposittaking institutions must be insured
(1.1) The trustee may deposit the funds in a deposit-taking institution, other than a bank as defined in section 2, only if deposits held by that institution are insured or guaranteed under a provincial or federal enactment that provides depositors with protection against the loss of funds on deposit with that institution.
Foreign funds
(1.2) If the funds are situated in a country other than Canada, the trustee may, if authorized by the Superintendent, deposit them in a financial institution in that country that is similar to a bank.
Permission needed for certain acts
(1.3) The trustee shall not withdraw any funds from the trust account of an estate without the permission in writing of the inspectors or, on application, the court, except for the payment of dividends and charges incidental to the administration of the estate. (3) Section 25 of the Act is amended by adding the following after subsection (1.3):
Investments in government securities
(1.4) A trustee may, with the permission of the court, invest the funds in short-term securities of the Government of Canada or the government of a province held in trust for the estate. (4) Subsection 25(3) of the Act is replaced by the following:
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Not in private account
(3) The trustee shall not deposit any funds received by the trustee when acting under the authority of this Act in any banking account kept by the trustee for the trustee’s personal use. 21. The portion of subsection 28(1) of the Act before paragraph (a) is replaced by the following:
Documents to be forwarded to Superintendent
28. (1) The trustee shall, without delay after their receipt or preparation, send to the Superintendent, in the prescribed manner, true copies of the documents referred to in section 155 and a true copy of 22. Subsection 29(2) of the Act is repealed. 23. Section 30 of the Act is amended by adding the following after subsection (2):
If no inspectors
(3) If no inspectors are appointed, the trustee may do all or any of the things referred to in subsection (1).
Sale or disposal to related persons
(4) The trustee may sell or otherwise dispose of any of the bankrupt’s property to a person who is related to the bankrupt only with the court’s authorization.
Related persons
(5) For the purpose of subsection (4), in the case of a bankrupt other than an individual, a person who is related to the bankrupt includes a person who controls the bankrupt, a director or an officer of the bankrupt and a person who is related to a director or an officer of the bankrupt.
Factors to be considered
(6) In deciding whether to grant the authorization, the court must consider, among other things, (a) whether the process leading to the proposed sale or disposal of the property was reasonable in the circumstances; (b) the extent to which the creditors were consulted in respect of the proposed sale or disposal; (c) the effects of the proposed sale or disposal on creditors and other interested parties;
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Protection des salariés, Faillite et insolvabil compa (d) whether the consideration to be received for the property is reasonable and fair, taking into account the market value of the property; (e) whether good faith efforts were made to sell or dispose of the property to persons who are not related to the bankrupt; and (f) whether the consideration to be received is superior to the consideration that would be received under all other offers actually received in respect of the property. 24. Subsections 31(1) and (2) of the Act are replaced by the following:
Borrowing powers with permission of court
31. (1) With the permission of the court, an interim receiver, a receiver within the meaning of subsection 243(2) or a trustee may make necessary or advisable advances, incur obligations, borrow money and give security on the debtor’s property in any amount, on any terms and on any property that may be authorized by the court and those advances, obligations and money borrowed must be repaid out of the debtor’s property in priority to the creditors’ claims.
Security under Bank Act
(2) For the purpose of giving security under section 427 of the Bank Act, the interim receiver, receiver or trustee, when carrying on the business of the bankrupt, is deemed to be a person engaged in the class of business previously carried on by the bankrupt. 25. Section 33 of the Act is replaced by the following:
Reimbursement only of trustee’s disbursement advances
33. The court may make an order providing for the sale of any or all of the assets of the estate of the bankrupt, either by tender, private sale or public auction, setting out the terms and conditions of the sale and directing that the proceeds from the sale are to be used for the purpose of reimbursing the trustee in respect of any costs that may be owing to the trustee or of any moneys the trustee may have advanced as disbursements for the benefit of the estate. 26. Section 34 of the Act is amended by adding the following after subsection (2):
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Notice to Superintendent’s division office
(3) The trustee must send notice to the Superintendent’s division office of the day and time when any application for directions made under subsection (1) is to be heard and of the day and time when the trustee intends to report to the court as required by the Superintendent under subsection (2). 27. Subsection 35(3) of the Act is replaced by the following:
Time limitation
(3) If a bankrupt is an individual, a notice referred to in subsection (1) is operative only during the three-month period immediately after the date of the bankruptcy unless the court, on application, extends that period on any terms that it considers fit. 28. Subsection 36(1) of the Act is replaced by the following:
Duty of former trustee on substitution
36. (1) On the appointment of a substituted trustee, the former trustee shall without delay pass his or her accounts before the court and deliver to the substituted trustee all the property of the estate, together with all books, records and documents of the bankrupt and of the administration of the estate, as well as a statement of receipts and disbursements that contains a complete account of all moneys received by the trustee out of the property of the bankrupt or otherwise, the amount of interest received by the trustee, all moneys disbursed and expenses incurred and the remuneration claimed by the trustee, together with full particulars, description and value of all the bankrupt’s property that has not been sold or realized, setting out the reason why the property has not been sold or realized and the disposition made of the property. 29. Subsection 40(1) of the Act is replaced by the following:
Disposal of unrealizable property
40. (1) Any property of a bankrupt that is listed in the statement of affairs referred to in paragraph 158(d) or otherwise disclosed to the trustee before the bankrupt’s discharge and that is found incapable of realization must be returned to the bankrupt before the trustee’s application for discharge, but if inspectors have been appointed, the trustee may do so only with their permission.
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30. (1) Subsection 47(1) of the Act is replaced by the following: Appointment of interim receiver
47. (1) If the court is satisfied that a notice is about to be sent or has been sent under subsection 244(1), it may, subject to subsection (3), appoint a trustee as interim receiver of all or any part of the debtor’s property that is subject to the security to which the notice relates until the earliest of (a) the appointment of a receiver within the meaning of subsection 243(2) in respect of any of the debtor’s property, (b) the filing of or making of an assignment by or in respect of the debtor, (c) the granting of a bankruptcy order against the debtor, (d) the filing of or making of a proposal by or in respect of the debtor, (e) the filing of a notice of intention by the debtor, and (f) the expiry of 60 days after the appointment, or any period specified by the court.
(2) Subsection 47(2) of the Act is amended by adding the word “and” at the end of paragraph (a), by striking out the word “and” at the end of paragraph (b) and by repealing paragraph (c). 31. (1) The portion of subsection 47.1(1) of the Act before paragraph (a) is replaced by the following: Appointment of interim receiver
47.1 (1) If a notice of intention has been filed under section 50.4 or a proposal has been filed under subsection 62(1), the court may at any time after the filing, subject to subsection (3), appoint as interim receiver of all or any part of the debtor’s property, (2) Section 47.1 of the Act is amended by adding the following after subsection (1):
Duration of appointment
(1.1) The appointment expires on the earliest of
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(a) the appointment of a receiver within the meaning of subsection 243(2) in respect of any of the debtor’s property, (b) the filing of or making of an assignment by or in respect of the debtor, (c) the event that causes an assignment by the debtor to be deemed, (d) the granting of a bankruptcy order against the debtor, and (e) the day on which the court approves the proposal. (3) Subsection 47.1(2) of the Act is amended by adding the word “and” at the end of paragraph (b), by striking out the word “and” at the end of paragraph (c) and by repealing paragraph (d). 32. Paragraph 47.2(3)(a) of the Act is replaced by the following: (a) the form and content of their accounts, including their final statement of receipts and disbursements,
33. Subsection 49(2) of the Act is replaced by the following: Sworn statement
(2) The assignment must be accompanied by a sworn statement in the prescribed form showing the debtor’s property that is divisible among his or her creditors, the names and addresses of all his or her creditors and the amounts of their respective claims. 34. (1) Subsection 50(2) of the Act is replaced by the following:
Documents to be filed
(2) Subject to section 50.4, proceedings for a proposal shall be commenced, in the case of an insolvent person, by filing with a licensed trustee, and in the case of a bankrupt, by filing with the trustee of the estate,
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Protection des salariés, Faillite et insolvabil compa (a) a copy of the proposal in writing setting out the terms of the proposal and the particulars of any securities or sureties proposed, signed by the person making the proposal and the proposed sureties if any; and (b) the prescribed statement of affairs.
Filing of documents with the official receiver
(2.1) Copies of the documents referred to in subsection (2) must, at the time the proposal is filed under subsection 62(1), also be filed by the trustee with the official receiver in the locality of the debtor. (2) Paragraph 50(6)(a) of the Act is replaced by the following: (a) a statement indicating, on a weekly basis, the projected cash-flow of the insolvent person (in this section referred to as the “cash-flow statement”), or a revised cashflow statement if a cash-flow statement had previously been filed under subsection 50.4(2) in respect of that insolvent person, prepared by the person making the proposal, reviewed for its reasonableness by the trustee and signed by the trustee and the person making the proposal; (3) Subsection 50(10) of the Act is amended by striking out the word “and” at the end of paragraph (a) and by adding the following after paragraph (a): (a.1) send a report about the material adverse change to the creditors without delay after ascertaining the change; and (4) Section 50 of the Act is amended by adding the following after subsection (12):
Effect of declaration
(12.1) If the court declares that the proposal is deemed to have been refused by the creditors, paragraphs 57(a) to (c) apply. 35. (1) The portion of subsection 50.4(1) of the English version of the Act before paragraph (a) is replaced by the following:
Notice of intention
50.4 (1) Before filing a copy of a proposal with a licensed trustee, an insolvent person may file a notice of intention, in the prescribed form, with the official receiver in the insolvent person’s locality, stating
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(2) Paragraph 50.4(2)(a) of the Act is replaced by the following: (a) a statement indicating, on a weekly basis, the projected cash-flow of the insolvent person (in this section referred to as the “cash-flow statement”), prepared by the insolvent person, reviewed for its reasonableness by the trustee under the notice of intention, and signed by the trustee and the insolvent person; (3) Subsection 50.4(6) of the Act is replaced by the following: Trustee to notify creditors
(6) Within five days after the filing of a notice of intention under subsection (1), the trustee named in the notice shall send to every known creditor, in the prescribed manner, a copy of the notice including all of the information referred to in paragraphs (1) (a) to (c). (4) Subsection 50.4(7) of the Act is amended by striking out the word “and” at the end of paragraph (a), by adding the word “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) shall send a report about the material adverse change to the creditors without delay after ascertaining the change. (5) Paragraph 50.4(8)(b) of the Act is replaced by the following: (b) the trustee shall, without delay, file with the official receiver, in the prescribed form, a report of the deemed assignment; (b.1) the official receiver shall issue a certificate of assignment, in the prescribed form, which has the same effect for the purposes of this Act as an assignment filed under section 49; and (6) The portion of subsection 50.4(9) of the Act before paragraph (a) is replaced by the following:
Extension of time for filing proposal
(9) The insolvent person may, before the expiry of the 30-day period referred to in subsection (8) or of any extension granted under this subsection, apply to the court for an extension, or further extension, as the case may be, of that period, and the court, on notice to any interested persons that the court may direct, may
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Protection des salariés, Faillite et insolvabil compa grant the extensions, not exceeding 45 days for any individual extension and not exceeding in the aggregate five months after the expiry of the 30-day period referred to in subsection (8), if satisfied on each application that
36. The Act is amended by adding the following after section 50.5: Interim financing
50.6 (1) A court may, on the application of a debtor, other than an individual, in respect of whom a notice of intention has been filed under section 50.4 or a proposal has been filed under subsection 62(1), make an order, on any conditions that the court considers appropriate, declaring that the debtor’s property is subject to a security or charge in favour of any person specified in the order who agrees to lend to the debtor an amount that is approved by the court as being required by the debtor, having regard to the debtor’s cash-flow statement referred to in paragraph 50(6)(a) or 50.4(2)(a), as the case may be, (a) for the period of 30 days after the filing of the notice of intention; (b) for the period of 30 days after the filing of the proposal, if no notice of intention has been filed under section 50.4 in respect of the debtor; or (c) for any period specified in the order, if notice of the application has been given to the secured creditors likely to be affected by the security or charge.
Rank
(2) The court may specify in the order that the security or charge ranks in priority over the claim of any secured creditor of the debtor.
Other orders
(3) The court may, in the order, specify that the security or charge ranks in priority over any security or charge arising from a previous order made under subsection (1) only with the consent of the person in whose favour the previous order was made.
Factors to be considered
(4) In deciding whether to make the order, the court must consider, among other things,
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(a) the period the debtor is expected to be subject to proceedings under this Act; (b) how the debtor’s business and financial affairs are to be governed during the proceedings; (c) whether the debtor’s management has the confidence of its major creditors; (d) whether the loan agreement will enhance the debtor’s prospects as a going concern if the proposal is approved; (e) the nature and value of the debtor’s property; (f) whether any creditor will be materially prejudiced as a result of the debtor’s continued operations; and (g) if notice of the application was given to the secured creditors, whether the debtor has provided a cash-flow statement for the period ending 120 days after the making of the application for the order.
37. (1) Subparagraph 54(2)(a)(i) of the Act is replaced by the following: (i) all unsecured creditors, other than a creditor having a claim against the debtor arising from the rescission of a purchase or sale of a share or unit of the debtor — or a claim for damages arising from the purchase or sale of a share or unit of the debtor, and
(2) Section 54 of the Act is amended by adding the following after subsection (4): Limitation regarding vote on a proposal
(5) Unless the court orders otherwise, a vote on a proposal may not be held until all disallowances of claims that could have an impact on the outcome of the vote have been dealt with by the court or until all appeal periods have elapsed.
2004-2005 Claims acquired after filing of notice of intention or proposal
Protection des salariés, Faillite et insolvabil compa (6) No person is entitled to vote on a claim acquired after the filing of a notice of intention in respect of a debtor or, if no such notice was filed, after the filing of a proposal in respect of the debtor, unless the entire claim is acquired. 38. Paragraph 57(b) of the Act is replaced by the following: (b) the trustee shall, without delay, file with the official receiver, in the prescribed form, a report of the deemed assignment; (b.1) the official receiver shall issue a certificate of assignment, in the prescribed form, which has the same effect for the purposes of this Act as an assignment filed under section 49; and 39. (1) Paragraph 60(1.3)(a) of the Act is replaced by the following: (a) it provides for payment to the employees and former employees, immediately after court approval of the proposal, of amounts at least equal to the amounts that they would be qualified to receive under paragraph 136(1)(d) if the employer became bankrupt on the date of the filing of the notice of intention, or proposal if no notice of intention was filed, as well as wages, salaries, commissions or compensation for services rendered after that date and before the court approval of the proposal, together with, in the case of travelling salespersons, disbursements properly incurred by them in and about the bankrupt’s business during the same period; and (2) Section 60 of the Act is amended by adding the following after subsection (1.4):
Proposals by employers — prescribed pension plans
(1.5) No proposal in respect of an employer who participates in a prescribed pension plan for the benefit of its employees shall be approved by the court unless (a) the proposal provides for payment of the following amounts that are unpaid to the fund established for the purpose of the pension plan:
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(i) an amount equal to the sum of all amounts that were deducted from the employees’ remuneration for payment to the fund, (ii) if the prescribed pension plan is regulated by an Act of Parliament, (A) an amount equal to the normal cost, within the meaning of subsection 2(1) of the Pension Benefits Standards Regulations, 1985, that was required to be paid by the employer to the fund, and (B) an amount equal to the sum of all amounts that were required to be paid by the employer to the fund under a defined contribution provision, within the meaning of subsection 2(1) of the Pension Benefits Standards Act, 1985; and (iii) in the case of any other prescribed pension plan, (A) an amount equal to the amount that would be the normal cost, within the meaning of subsection 2(1) of the Pension Benefits Standards Regulations, 1985, that the employer would be required to pay to the fund if the prescribed plan were regulated by an Act of Parliament, and (B) an amount equal to the sum of all amounts that would have been required to be paid by the employer to the fund under a defined contribution provision, within the meaning of subsection 2(1) of the Pension Benefits Standards Act, 1985, if the prescribed plan were regulated by an Act of Parliament; and (b) the court is satisfied that the employer can and will make the payments as required under paragraph (a). Non-application of subsection (1.5)
(1.6) Despite subsection (1.5), the court may approve a proposal that does not allow for the payment of the amounts referred to in that subsection if it is satisfied that the relevant parties have entered into an agreement, approved by the relevant pension regulator, respecting the payment of those amounts.
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Protection des salariés, Faillite et insolvabil compa 40. Paragraph 61(2)(b) of the Act is replaced by the following: (b) the trustee shall, without delay, file with the official receiver, in the prescribed form, a report of the deemed assignment; (b.1) the official receiver shall issue a certificate of assignment, in the prescribed form, which has the same effect for the purposes of this Act as an assignment filed under section 49; and 41. (1) Subsection 62(1) of the Act is replaced by the following:
Filing of proposal
62. (1) If a proposal is made in respect of an insolvent person, the trustee shall file with the official receiver a copy of the proposal and the prescribed statement of affairs. (2) Subsection 62(2) of the Act is replaced by the following:
On whom approval binding
(2) Subject to subsection (2.1), a proposal accepted by the creditors and approved by the court is binding on creditors in respect of (a) all unsecured claims; and (b) the secured claims in respect of which the proposal was made and that were in classes in which the secured creditors voted for the acceptance of the proposal by a majority in number and two thirds in value of the secured creditors present, or represented by a proxyholder, at the meeting and voting on the resolution to accept the proposal.
When insolvent person is released from debt
(2.1) A proposal accepted by the creditors and approved by the court does not release the insolvent person from any particular debt or liability referred to in subsection 178(1) unless the proposal explicitly provides for the compromise of that debt or liability and the creditor in relation to that debt or liability has assented to the proposal. 42. The Act is amended by adding the following after section 63:
Removal of directors
64. (1) The court may, on the application of any person interested in the matter, make an order removing from office any director of a debtor in respect of whom a notice of intention has been filed under section 50.4 or a proposal
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has been filed under subsection 62(1) if the court is satisfied that the director is unreasonably impairing or is likely to unreasonably impair the possibility of a viable proposal being made in respect of the debtor or is acting or is likely to act inappropriately as a director in the circumstances. Filling vacancy
(2) The court may, by order, fill any vacancy created under subsection (1).
Security or charge relating to director’s indemnification
64.1 (1) The court may, on the application of a person in respect of whom a notice of intention has been filed under section 50.4 or a proposal has been filed under subsection 62(1), make an order declaring that the assets of the person are subject to a security or charge, in an amount that the court considers appropriate, in favour of any director or officer of the person to indemnify the director or officer against obligations and liabilities that he or she may incur as a director or an officer of the person after the filing of the notice of intention or the proposal, as the case may be.
Rank
(2) The court may specify in the order that the security or charge ranks in priority over the claim of any secured creditor of the person.
Restriction — indemnification insurance
(3) The court shall not make the order if in its opinion the person could obtain adequate indemnification insurance for the director or officer at a reasonable cost.
Declaration in cases of gross negligence, etc.
(4) The court shall make an order declaring that the security or charge does not apply in respect of a specific obligation or liability incurred by a director or an officer if it is of the opinion that the obligation or liability was incurred as a result of the director’s or officer’s gross negligence or wilful misconduct or, in the Province of Quebec, the director’s gross or intentional fault.
Court may order security or charge to cover certain costs
64.2 (1) The court may make an order declaring that property of a person, other than an individual, in respect of whom a notice of intention has been filed under section 50.4 or a proposal has been filed under subsection 62(1) is subject to a security or charge, in an amount that the court considers appropriate, in respect of
2004-2005
Protection des salariés, Faillite et insolvabil compa (a) the costs of the interim receiver, the receiver-manager and the trustee, including their legal costs; (b) the person’s costs incurred in relation to the remuneration and expenses of any financial, legal or other experts engaged by the person for the purpose of any proceedings under this Division; and (c) the costs of any interested party incurred in relation to the remuneration and expenses of any financial, legal or other experts engaged by the party, if the court is satisfied that the incurring of those costs is necessary for the effective participation of the interested party in the proceedings under this Division in relation to the person.
Rank
(2) The court may specify in the order that the security or charge ranks in priority over the claim of any secured creditor of the person. 43. (1) The portion of subsection 65.1(1) of the Act before paragraph (a) is replaced by the following:
Certain rights limited
65.1 (1) If a notice of intention or a proposal has been filed in respect of an insolvent person, no person may terminate or amend any agreement, including a security agreement, with the insolvent person, or claim an accelerated payment, or a forfeiture of the term, under any agreement, including a security agreement, with the insolvent person, by reason only that
(2) Subsection 65.1(4) of the Act is amended by striking out the word “or” at the end of paragraph (a), by adding the word “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) as preventing a lessor of aircraft objects under an agreement with the insolvent person from taking possession of the aircraft objects (i) if, after the commencement of proceedings under this Act, the insolvent person defaults in protecting or maintaining the aircraft objects in accordance with the agreement,
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(ii) 60 days after the commencement of proceedings under this Act unless, during that period, the insolvent person (A) remedied the default of every other obligation under the agreement, other than a default constituted by the commencement of proceedings under this Act or the breach of a provision in the agreement relating to the insolvent person’s financial condition, (B) agreed to perform the obligations under the agreement, other than an obligation not to become insolvent or an obligation relating to the insolvent person’s financial condition, until the day on which proceedings under this Act end, and (C) agreed to perform all the obligations arising under the agreement after the proceedings under this Act end, or (iii) if, during the period that begins on the expiry of the 60-day period and ends on the day on which proceedings under this Act end, the insolvent person defaults in performing an obligation under the agreement, other than an obligation not to become insolvent or an obligation relating to the insolvent person’s financial condition. 44. The Act is amended by adding the following after section 65.1: Disclaimer or resiliation of agreements
65.11 (1) A debtor, other than an individual, in respect of whom a notice of intention has been filed under section 50.4 or a proposal has been filed under subsection 62(1) may, subject to subsection (3), disclaim or resiliate any agreement to which the debtor is a party on the date the notice of intention or the proposal was filed by giving 30 days notice to the other parties to the agreement in the prescribed manner. (2) Subsection (1) does not apply in respect
Exceptions
of (a) an eligible financial contract within the meaning of subsection 65.1(8); (b) a lease referred to in subsection 65.2(1);
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Protection des salariés, Faillite et insolvabil compa (c) a collective agreement; (d) a financing agreement if the debtor is the borrower; and (e) a lease of real property or an immovable if the debtor is the lessor.
Party may challenge
(3) Within 15 days after being given notice of the disclaimer or resiliation, a party to the agreement may apply to the court for a declaration that subsection (1) does not apply in respect of the agreement, and the court, on notice to any parties that it may direct, shall, subject to subsection (4), make that declaration.
Circumstances for not making declaration
(4) No declaration under subsection (3) shall be made if the court is satisfied that a viable proposal could not be made in respect of the debtor without the disclaimer or resiliation of the agreement and all other agreements that the debtor has disclaimed or resiliated under subsection (1) or 65.2(1).
Intellectual property
(5) If the debtor has, in any agreement, granted the use of any intellectual property to a party to the agreement, the disclaimer or resiliation of the agreement does not affect the party’s right to use the intellectual property so long as that party continues to perform its obligations in relation to the use of the intellectual property.
Deemed claim of other party
(6) If an agreement is disclaimed or resiliated, every other party to the agreement is deemed to have a claim for damages as an unsecured creditor.
Application for authorization to serve a notice to bargain
65.12 (1) An insolvent person in respect of whom a notice of intention is filed under section 50.4 or a proposal is filed under subsection 62(1) who is a party to a collective agreement and who is unable to reach a voluntary agreement with the bargaining agent to revise any of its provisions may, on giving five days notice to the bargaining agent, apply to the court for an order authorizing the insolvent person to serve a notice to bargain under the laws of the jurisdiction governing collective bargaining between the insolvent person and the bargaining agent.
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Conditions for issuance of order
(2) The court may issue the order only if it is satisfied that (a) the insolvent person would not be able to make a viable proposal, taking into account the terms of the collective agreement; (b) the insolvent person has made good faith efforts to renegotiate the provisions of the collective agreement; and (c) the failure to issue the order is likely to result in irreparable damage to the insolvent person.
No delay on vote on proposal
(3) The vote of the creditors in respect of a proposal may not be delayed solely because the period provided in the laws of the jurisdiction governing collective bargaining between the insolvent person and the bargaining agent has not expired.
Claims arising from revision of collective agreement
(4) If the parties to the collective agreement agree to revise the collective agreement after proceedings have been commenced under this Act in respect of the insolvent person, the bargaining agent that is a party to the agreement has a claim, as an unsecured creditor, for an amount equal to the value of concessions granted by the bargaining agent with respect to the remaining term of the collective agreement.
Order to disclose information
(5) On the application of the bargaining agent and on notice to the person to whom the application relates, the court may, subject to any terms and conditions it specifies, make an order requiring the person to make available to the bargaining agent any information specified by the court in the person’s possession or control that relates to the insolvent person’s business or financial affairs and that is relevant to the collective bargaining between the insolvent person and the bargaining agent. The court may make the order only after the insolvent person has been authorized to serve a notice to bargain under subsection (1).
Unrevised collective agreements remain in force
(6) For agreement bargaining remains in
greater certainty, any collective that the insolvent person and the agent have not agreed to revise force.
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Parties
(7) For the purpose of this section, the parties to a collective agreement are the insolvent person and the bargaining agent who are bound by the collective agreement.
Restriction on disposal of certain assets
65.13 (1) An insolvent person, other than an individual, in respect of whom a notice of intention is filed under section 50.4 or a proposal is filed under subsection 62(1) may not sell or otherwise dispose of assets outside the ordinary course of business unless authorized to do so by a court.
Notice to secured creditors
(2) An insolvent person who applies to the court for the authorization must give notice of the application to all secured creditors who are likely to be affected by the proposed sale or disposal of the assets to which the application relates.
Factors to be considered
(3) In deciding whether to grant the authorization, the court must consider, among other things, (a) whether the process leading to the proposed sale or disposal of the assets was reasonable in the circumstances; (b) whether the trustee approved the process leading to the proposed sale or disposal of the assets; (c) whether the trustee has filed with the court a report stating that in his or her opinion the sale or disposal of the assets is necessary for a viable proposal that will provide a better result for creditors than if the assets were sold or disposed of under a bankruptcy; (d) the extent to which the creditors were consulted in respect of the proposed sale or disposal; (e) the effects of the proposed sale or disposal on creditors and other interested parties; and (f) whether the consideration to be received for the assets is reasonable and fair, taking into account the market value of the assets.
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Additional factors
(4) In addition to taking the factors referred to in subsection (3) into account, if the proposed sale or disposal is to a person who is related to the insolvent person, the court may grant the authorization only if it is satisfied that (a) good faith efforts were made to sell or dispose of the assets to persons who are not related to the person proposing to sell or dispose of them; and (b) the consideration to be received is superior to the consideration that would be received under all other offers actually received in respect of the assets.
Related persons
(5) For the purpose of subsection (4), a person who is related to the insolvent person includes a person who controls the insolvent person, a director or an officer of the insolvent person and a person who is related to a director or an officer of the insolvent person.
Direction that assets may be disposed of free of charges, etc.
(6) In granting an authorization for the sale or disposal of assets, the court may order that the assets may be sold or disposed of free and clear of any security, charge or other restriction, but if it so orders, it shall also order that the proceeds realized from the sale or disposal of the assets are subject to a security, charge or other restriction in favour of the creditors whose security, charges or other restrictions are affected by the order. 45. Section 66 of the Act is amended by adding the following after subsection (1):
Assignments
(1.1) For the purposes of subsection (1), in deciding whether to make an assignment under subsection 84.1(1), the court must, in addition to the factors referred to in subsection 84.1(4), also consider whether the insolvent person would not be able to make a viable proposal without the assignment.
Final statement of receipts and disbursements
(1.2) For the purposes of subsection (1), the trustee is to prepare the final statement of receipts and disbursements referred to in section 151 without delay after (a) the debtor files or is deemed to have filed an assignment;
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Protection des salariés, Faillite et insolvabil compa (b) the trustee informs the creditors and the official receiver of a default made in the performance of any provision in a proposal; or (c) the trustee gives the certificate referred to in section 65.3 in respect of the proposal.
Examination by official receiver
(1.3) For the purposes of subsection (1), the examination under oath by the official receiver under subsection 161(1) is to be held, on the attendance of the person who has filed a notice of intention under section 50.4 or a proposal, before the proposal is approved by the court or the person becomes bankrupt. 46. The definition “consumer debtor” in section 66.11 of the Act is replaced by the following:
“consumer debtor” « débiteur consommateur »
“consumer debtor” means an individual who is bankrupt or insolvent and whose aggregate debts, excluding any debts secured by the individual’s principal residence, are not more than $250,000 or any other prescribed amount; 47. Subsection 66.12(2) of the English version of the Act is replaced by the following:
Restriction
(2) A consumer debtor who has filed a notice of intention or a proposal under Division I may not make a consumer proposal until the trustee appointed in respect of the notice of intention or proposal under Division I has been discharged. 48. Paragraph 66.13(2)(d) of the Act is replaced by the following: (d) subject to subsection (3), file with the official receiver a copy of the consumer proposal, signed by the consumer debtor, and the prescribed statement of affairs. 49. (1) Paragraph 66.14(a) of the Act is amended by adding the word “and” at the end of subparagraph (ii) and by repealing subparagraph (iii). (2) Subparagraph 66.14(b)(i) of the Act is replaced by the following:
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(i) a copy of the consumer proposal and a copy of the statement of affairs referred to in paragraph 66.13(2)(d), 50. Subsection 66.17(2) of the Act is replaced by the following: Effect of assent or dissent
(2) Unless it is rescinded, any assent or dissent received by the administrator at or before a meeting of creditors has effect as if the creditor had been present and had voted at the meeting. 51. Subsection 66.28(2) of the Act is replaced by the following:
On whom approval binding
(2) Subject to subsection (2.1), a consumer proposal accepted, or deemed accepted, by the creditors and approved, or deemed approved, by the court is binding on creditors in respect of (a) all unsecured claims; and (b) secured claims for which proofs of claim have been filed in the manner provided for in sections 124 to 134.
When consumer debtor is released from debt
(2.1) A consumer proposal accepted, or deemed accepted, by the creditors and approved, or deemed approved, by the court does not release the consumer debtor from any particular debt or liability referred to in subsection 178(1) unless the consumer proposal explicitly provides for the compromise of that debt or liability and the creditor in relation to that debt or liability has assented to the consumer proposal. 52. Section 66.31 of the Act is replaced by the following:
Deemed annulment — default of payment
66.31 (1) Unless the court has previously ordered otherwise or unless an amendment to the consumer proposal has previously been filed, a consumer proposal is deemed to be annulled on (a) in the case when payments under the consumer proposal are to be made monthly or more frequently, the day on which the consumer debtor is in default for an amount that is equal to or more than the amount of three payments; or
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Protection des salariés, Faillite et insolvabil compa (b) in the case when payments under the consumer proposal are to be made less frequently than monthly, the day that is three months after the day on which the consumer debtor is in default in respect of any payment.
Deemed annulment — amendment withdrawn or refused
(2) If an amendment to a consumer proposal filed before the deemed annulment of the consumer proposal under subsection (1) is withdrawn or refused by the creditors or the court, the consumer proposal is deemed to be annulled on the day on which the amendment is withdrawn or refused.
Duties of administrator in relation to deemed annulment
(3) Without delay after a consumer proposal is deemed to be annulled, the administrator shall (a) file with the official receiver, in the prescribed form, a report in relation to the deemed annulment; and (b) send a notice to the creditors informing them of the deemed annulment.
Effects of deemed annulment — consumer proposal made by a bankrupt
(4) When a consumer proposal made by a bankrupt is deemed to be annulled, (a) the consumer debtor is deemed to have made an assignment on the date of the deemed annulment; (b) the trustee who is the administrator of the consumer proposal shall, within five days after the deemed annulment, send notice of the meeting of creditors under section 102, at which meeting the creditors may by ordinary resolution, despite section 14, affirm the appointment of the trustee or appoint another trustee in lieu of that trustee; and (c) the trustee shall, without delay, file with the official receiver, in the prescribed form, a report of the deemed annulment and the official receiver shall, without delay, issue a certificate of assignment, in the prescribed form, which has the same effect for the purposes of this Act as an assignment filed under section 49.
Validity of things done before deemed annulment
(5) A deemed annulment of a consumer proposal does not prejudice the validity of any sale, disposition of property or payment duly made, or anything duly done under or in pursuance of the consumer proposal, and despite the deemed annulment, a guarantee
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given under the consumer proposal remains in full force and effect in accordance with its terms. Notice of possibility of consumer proposal being automatically revived
(6) If the administrator, in the case of a deemed annulment of a consumer proposal made by a person other than a bankrupt, considers it appropriate to do so in the circumstances, he or she may, with notice to the official receiver, send to the creditors, within 10 days after the day on which the consumer proposal was deemed to be annulled, a notice in the prescribed form informing them that the consumer proposal will be automatically revived 45 days after the day on which it was deemed to be annulled unless one of them files with the administrator a notice of objection, in the prescribed manner, to the revival.
Automatic revival
(7) If the notice is sent by the administrator and no notice of objection is filed during the 45day period, the consumer proposal is automatically revived on the expiry of those 45 days.
Notice if no automatic revival
(8) If a notice of objection is filed with the administrator during the 45-day period, the administrator must, without delay, send to the official receiver and to each creditor a notice in the prescribed form informing them that the consumer proposal is not going to be automatically revived on the expiry of the 45-day period.
Administrator may apply to court to revive consumer proposal
(9) The administrator may at any time apply to the court, with notice to the official receiver and the creditors, for an order reviving any consumer proposal of a consumer debtor who is not a bankrupt that has been deemed to be annulled, and the court, if it considers it appropriate to do so in the circumstances, may make an order reviving the consumer proposal, on any terms that the court considers appropriate.
Duty of administrator if consumer proposal is revived
(10) Without delay after a consumer proposal is revived, the administrator shall (a) file with the official receiver, in the prescribed form, a report in relation to the revival; and (b) send a notice to the creditors informing them of the revival.
2004-2005 Validity of things done before revival
Protection des salariés, Faillite et insolvabil compa (11) The revival of a consumer proposal does not prejudice the validity of anything duly done — between the day on which the consumer proposal is deemed to be annulled and the day on which it is revived — by a creditor in the exercise of any rights revived by subsection 66.32(2). 53. Subsection 66.32(2) of the French version of the Act is replaced by the following:
Rétablissement des droits
(2) En cas d’annulation — effective ou présumée — de la proposition, les droits des créanciers sont rétablis jusqu’à concurrence du montant de leurs réclamations, déduction faite toutefois des dividendes reçus. 54. Section 66.33 of the Act is repealed. 55. The portion of subsection 66.34(1) of the Act before paragraph (a) is replaced by the following:
Certain rights limited
66.34 (1) If a consumer proposal has been filed in respect of a consumer debtor, no person may terminate or amend any agreement, including a security agreement, with the consumer debtor, or claim an accelerated payment, or the forfeiture of the term, under any agreement, including a security agreement, with the consumer debtor, by reason only that
56. Sections 66.37 and 66.38 of the Act are replaced by the following: Amendment to consumer proposal
66.37 If an administrator files an amendment to a consumer proposal before the withdrawal, refusal, approval or deemed approval by the court of the consumer proposal, or after the approval or deemed approval by the court of the consumer proposal and before it has been fully performed or annulled or deemed annulled, the provisions of this Division apply to the consumer proposal and the amended consumer proposal, with any modifications that the circumstances require, and, for that purpose, the definition “consumer debtor” in section 66.11 is to be read as follows: “consumer debtor” means an individual who is insolvent;
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Certificate if consumer proposal performed
66.38 (1) If a consumer proposal is fully performed, the administrator shall issue a certificate to that effect, in the prescribed form, to the consumer debtor and to the official receiver.
Effect if counselling refused
(2) Subsection (1) does not apply in respect of a consumer debtor who has refused or neglected to receive counselling provided under paragraph 66.13(2)(b). 57. (1) Paragraphs 67(1)(b) and (b.1) of the Act are replaced by the following: (b) any property, other than property in a registered retirement savings plan or a registered retirement income fund, as those expressions are defined in the Income Tax Act, or in any prescribed plan, that as against the bankrupt is exempt from execution or seizure under any laws applicable in the province within which the property is situated and within which the bankrupt resides, (b.1) goods and services tax credit payments that are made in prescribed circumstances to the bankrupt and that are not property referred to in paragraph (a) or (b), (b.2) prescribed payments relating to the essential needs of an individual that are made in prescribed circumstances to the bankrupt and that are not property referred to in paragraph (a) or (b), (b.3) subject to any prescribed conditions and limitations, property in a registered retirement savings plan or a registered retirement income fund, as those expressions are defined in the Income Tax Act, other than property contributed to any such plan or fund in the 12 months, or in any longer period that the court may specify, before the date of bankruptcy, (2) Paragraph 67(1)(c) of the Act is replaced by the following: (c) all property wherever situated of the bankrupt at the date of the bankruptcy or that may be acquired by or devolve on the bankrupt before his or her discharge, including any refund owing to the bankrupt under the Income Tax Act in respect of the calendar year — or the fiscal year of the bankrupt if it
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Protection des salariés, Faillite et insolvabil compa is different from the calendar year — in which the bankrupt became a bankrupt, except the portion of any such refund that is not subject to the operation of this Act, and 58. (1) Subsections 68(1) to (7) of the Act are replaced by the following:
Directives re surplus income
68. (1) The Superintendent shall, by directive, establish in respect of the provinces or one or more bankruptcy districts or parts of bankruptcy districts, the standards for determining the surplus income of an individual bankrupt and the amount that a bankrupt who has surplus income is required to pay to the estate of the bankrupt.
Definitions
(2) The following definitions apply in this section.
“surplus income” « revenu excédentaire »
“total income” « revenu total »
“surplus income” means the portion of the total income of an individual bankrupt that exceeds that which is necessary to enable the bankrupt to maintain a reasonable standard of living, having regard to the applicable standards established under subsection (1). “total income”, for the purposes of the definition “surplus income”, (a) includes, despite paragraphs 67(1)(b) and (b.1), all of a bankrupt’s revenues from whatever nature or source that are received by the bankrupt between the date of the bankruptcy and the date of the bankrupt’s discharge, including any amounts received as damages for wrongful dismissal, as a pay equity settlement or under any Act of Parliament or Act of the legislature of a province that relates to workers’ or workmen’s compensation; but (b) does not include any amounts received by the bankrupt between the date of the bankruptcy and the date of the bankrupt’s discharge, as a gift, a legacy or an inheritance or as any other windfall.
Determination of trustee re surplus income
(3) The trustee shall, having regard to the applicable standards and to the personal and family situation of the bankrupt, determine whether the bankrupt has surplus income. The determination must also be made
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(a) whenever the trustee becomes aware of a material change in the bankrupt’s financial situation; and (b) whenever the trustee is required to prepare a report referred to in subsection 170(1). Duties of trustee relating to determination
(4) Whenever the trustee is required to determine whether the bankrupt has surplus income, the trustee shall (a) if the trustee determines that there is surplus income, (i) fix, having regard to the applicable standards, the amount that the bankrupt is required to pay to the estate of the bankrupt, (ii) inform, in the prescribed manner, the official receiver, and every creditor who has requested such information, of the amount fixed under subparagraph (i), and (iii) take reasonable measures to ensure that the bankrupt complies with the requirement to pay; and (b) if the trustee determines that there is no surplus income, inform, in the prescribed manner, the official receiver, and every creditor who has requested such information, of that determination.
Official receiver recommendation
(5) If the official receiver determines that the amount required to be paid by the bankrupt is substantially not in accordance with the applicable standards, the official receiver shall recommend to the trustee and to the bankrupt an amount required to be paid that the official receiver determines is in accordance with the applicable standards.
Trustee may fix another amount
(5.1) On receipt of the official receiver’s recommendation, the trustee may fix, having regard to the applicable standards, another amount as the amount that the bankrupt is required to pay to the estate of the bankrupt, and if the trustee does so, the trustee shall (a) inform the official receiver and every creditor, in the prescribed manner, of the amount fixed under this subsection; and
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Protection des salariés, Faillite et insolvabil compa (b) take reasonable measures to ensure that the bankrupt complies with the requirement to pay.
Trustee may request mediation
(6) If the trustee and the bankrupt are not in agreement with the amount that the bankrupt is required to pay under subsection (4) or (5.1), the trustee shall, without delay, in the prescribed form, send to the official receiver a request that the matter be determined by mediation and send a copy of the request to the bankrupt.
Creditor may request mediation
(7) On a creditor’s request made within 30 days after the trustee has informed the creditor of the amount fixed under subsection (4) or (5.1), the trustee shall, within five days after the 30-day period, send to the official receiver a request, in the prescribed form, that the matter of the amount that the bankrupt is required to pay be determined by mediation and send a copy of the request to the bankrupt and the creditor. (2) Subsection 68(10) of the Act is replaced by the following:
Application to court to fix amount
(10) The trustee may, in any of the following circumstances — and shall apply if requested to do so by the official receiver in the circumstances referred to in paragraph (a) — apply to the court to fix, by order, in accordance with the applicable standards, and having regard to the personal and family situation of the bankrupt, the amount that the bankrupt is required to pay to the estate of the bankrupt: (a) if the trustee has not implemented a recommendation made by the official receiver under subsection (5); (b) if the matter submitted to mediation has not been resolved by the mediation; or (c) if the bankrupt has failed to comply with the requirement to pay as determined under this section. (3) Subsection 68(12) of the Act is replaced by the following:
Modification of order
(12) On the application of any interested person, the court may, at any time, amend an order made under this section to take into account material changes that have occurred in the financial situation of the bankrupt.
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(4) Subsection 68(14) of the Act is replaced by the following: Property included for enforcement purposes
(14) For the purpose of this section, a requirement that a bankrupt pay an amount to the estate of the bankrupt is enforceable against all the bankrupt’s property, including property referred to in paragraphs 67(1)(b) and (b.1).
When obligation to pay ceases
(15) If an opposition to the automatic discharge of an individual bankrupt who is required to pay an amount to the estate of the bankrupt is filed, the bankrupt’s obligation under this section ceases on the day on which the bankrupt would have been automatically discharged had the opposition not been filed, but nothing in this subsection precludes the court from determining that the bankrupt is required to pay an amount that the court considers appropriate to the estate of the bankrupt. 59. Subsection 68.1(2) of the Act is replaced by the following:
Assignment of book debts
(2) An assignment of existing or future amounts receivable as payment for or commission or professional fees in respect of services rendered by a debtor who is an individual before the debtor became bankrupt is of no effect in respect of such amounts earned or generated after the bankruptcy. 60. (1) The portion of paragraph 69(2)(d) of the Act before subparagraph (i) is replaced by the following: (d) to prevent a creditor who holds security on aircraft objects under an agreement with the insolvent person from taking possession of the aircraft objects (2) Subparagraph 69(2)(d)(i) of the English version of the Act is replaced by the following: (i) if, after the commencement of proceedings under this Act, the insolvent person defaults in protecting or maintaining the aircraft objects in accordance with the agreement,
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Protection des salariés, Faillite et insolvabil compa 61. (1) The portion of paragraph 69.1(2)(d) of the Act before subparagraph (i) is replaced by the following: (d) to prevent a creditor who holds security on aircraft objects under an agreement with the insolvent person from taking possession of the aircraft objects (2) Subparagraph 69.1(2)(d)(i) of the English version of the Act is replaced by the following: (i) if, after the commencement of proceedings under this Act, the insolvent person defaults in protecting or maintaining the aircraft objects in accordance with the agreement, 62. (1) Subsection 69.3(1) of the Act is replaced by the following:
Stays of proceedings — bankruptcies
69.3 (1) Subject to subsections (1.1) and (2) and sections 69.4 and 69.5, on the bankruptcy of any debtor, no creditor has any remedy against the debtor or the debtor’s property, or shall commence or continue any action, execution or other proceedings, for the recovery of a claim provable in bankruptcy.
End of stay
(1.1) Subsection (1) ceases to apply in respect of a creditor on the day on which the trustee is discharged. (2) The portion of subsection 69.3(2) of the Act before paragraph (a) is replaced by the following:
Secured creditors
(2) Subject to subsection (3), sections 79 and 127 to 135 and subsection 248(1), the bankruptcy of a debtor does not prevent a secured creditor from realizing or otherwise dealing with his or her security in the same manner as he or she would have been entitled to realize or deal with it if this section had not been passed, unless the court otherwise orders, but in so ordering the court shall not postpone the right of the secured creditor to realize or otherwise deal with his or her security, except as follows: (3) Subsection 69.3(3) of the Act is replaced by the following:
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Secured creditors — aircraft objects
(3) If a secured creditor who holds security on aircraft objects under an agreement with the bankrupt is postponed from realizing or otherwise dealing with that security, the order under which the postponement is made is terminated (a) if, after the order is made, the trustee defaults in protecting or maintaining the aircraft objects in accordance with the agreement; (b) 60 days after the day on which the order is made unless, during that period, the trustee (i) remedied the default of every other obligation under the agreement, other than a default constituted by the commencement of proceedings under this Act or the breach of a provision in the agreement relating to the bankrupt’s financial condition, and (ii) agreed to perform the obligations under the agreement, other than the bankrupt’s obligation not to become insolvent or an obligation relating to the bankrupt’s financial condition, until the day on which the secured creditor is able to realize or otherwise deal with his or her security; or (c) if, during the period that begins 60 days after the day on which the order is made and ends on the day on which the secured creditor is able to realize or otherwise deal with his or her security, the trustee defaults in performing an obligation under the agreement, other than the bankrupt’s obligation not to become insolvent or an obligation relating to the bankrupt’s financial condition.
63. Subsection 70(2) of the English version of the Act is replaced by the following: Costs
(2) Despite subsection (1), one bill of costs of a barrister or solicitor or, in the Province of Quebec, an advocate, including the executing officer’s fees and land registration fees, shall be payable to the creditor who has first attached by way of garnishment or filed with the executing officer an attachment, execution or other process against the property of the bankrupt.
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Protection des salariés, Faillite et insolvabil compa 64. Subsection 74(3) of the English version of the Act is replaced by the following:
Caveat may be filed
(3) If a bankrupt owns any real property or immovable or holds any charge registered in a land registry office or has or is believed to have any interest, estate or right in any of them, and for any reason a copy of the bankruptcy order or assignment has not been registered as provided in subsection (1), a caveat or caution may be filed with the official in charge of the land registry by the trustee, and any registration made after the filing of the caveat or caution in respect of the real property, immovable or charge is subject to the caveat or caution unless it has been removed or cancelled under the provisions of the Act under which the real property, immovable, charge, interest, estate or right is registered. 65. (1) Subsection 81(2) of the Act is replaced by the following:
How claim disposed of
(2) The trustee with whom a proof of claim is filed under subsection (1) shall within 15 days after the filing of the claim or within 15 days after the first meeting of creditors, whichever is the later, either admit the claim and deliver possession of the property to the claimant or send notice in the prescribed manner to the claimant that the claim is disputed, with the trustee’s reasons for disputing it, and, unless the claimant appeals the trustee’ decision to the court within 15 days after the sending of the notice of dispute, the claimant is deemed to have abandoned or relinquished all his or her right to or interest in the property to the trustee who may then sell or dispose of the property free of any right, title or interest of the claimant. (2) Subsection 81(4) of the Act is replaced by the following:
Require proof of claim
(4) The trustee may send notice in the prescribed manner to any person to prove his or her claim to or in property under this section, and, unless that person files with the trustee a proof of claim, in the prescribed form, within 15 days after the sending of the notice, the trustee may then, with the leave of the court, sell or dispose of the property free of any right, title or interest of that person.
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66. (1) The portion of subsection 81.1(1) of the Act before paragraph (c) is replaced by the following: Right of unpaid supplier to repossess goods
81.1 (1) Subject to this section, if a person (in this section referred to as the “supplier”) has sold to another person (in this section referred to as the “purchaser”) goods for use in relation to the purchaser’s business and delivered the goods to the purchaser or to the purchaser’s agent or mandatary, and the purchaser has not fully paid for the goods, the supplier may have access to and repossess the goods at the supplier’s own expense, and the purchaser, trustee or receiver, or the purchaser’s agent or mandatary, as the case may be, shall release the goods, if (a) the supplier presents a written demand for repossession to the purchaser, trustee or receiver, in the prescribed form and containing the details of the transaction, within a period of 15 days after the day on which the purchaser became bankrupt or became a person who is subject to a receivership; (b) the goods were delivered within 30 days before the day on which the purchaser became bankrupt or became a person who is subject to a receivership; (2) Subsections 81.1(4) and (5) of the Act are replaced by the following:
If notice of intention or proposal was filed
(4) If a notice of intention under section 50.4 or a proposal was filed in respect of the purchaser after the delivery of the goods to the purchaser and before the purchaser became bankrupt or became a person who is subject to a receivership, the 30-day period referred to in paragraph (1)(b) is the 30-day period before the filing of the notice of intention or, if there was no notice of intention, the filing of the proposal.
Expiry of supplier’s right
(5) A supplier’s right to repossess goods under this section expires if not exercised within the 15-day period referred to in paragraph (1)(a), unless the period is extended before its expiry by the trustee or receiver, or by the court.
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Protection des salariés, Faillite et insolvabil compa (3) Section 81.1 of the Act is amended by adding the following after subsection (11):
Definitions
(12) The following definitions apply in this section.
“person who is subject to a receivership” « mise sous séquestre »
“person who is subject to a receivership” means a person in respect of whom any property is under the possession or control of a receiver.
“receiver” « séquestre »
“receiver” means a receiver within the meaning of subsection 243(2). 67. The Act is amended by adding the following after section 81.2:
Security for unpaid wages, etc. — bankruptcy
81.3 (1) The claim of a clerk, servant, travelling salesperson, labourer or worker who is owed wages, salaries, commissions or compensation by a bankrupt for services rendered during the six months immediately before the date of bankruptcy is secured, as of that date, to the extent of $2,000, by security on all the current assets of the bankrupt on that date.
Commissions
(2) For the purposes of subsection (1), commissions payable when goods are shipped, delivered or paid for, if shipped, delivered or paid for within the six month period referred to in that subsection, are deemed to have been earned in those six months.
Security for disbursements — bankruptcy
(3) The claim of a travelling salesperson who is owed money by a bankrupt for disbursements properly incurred in and about the bankrupt’s business during the six months immediately before the date of bankruptcy is secured, as of that date, to the extent of $1,000, by security on all the bankrupt’s current assets on that date.
Rank of security
(4) A security under this section ranks above every other claim, right, charge or security against the bankrupt’s current assets, regardless of when that other claim, right, charge or security arose, except rights under sections 81.1 and 81.2 and amounts referred to in subsection 67(3) that have been deemed to be held in trust.
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Liability of trustee
(5) If the trustee disposes of current assets covered by the security, the trustee is liable for the claim of the clerk, servant, travelling salesperson, labourer or worker to the extent of the amount realized on the disposition of the current assets, and is subrogated in and to all rights of the clerk, servant, travelling salesperson, labourer or worker of the amounts paid to that person by the trustee.
Meaning of “compensation”
(6) For the purpose of this section and section 81.4, “compensation” includes vacation pay but does not include termination or severance pay.
Proof by delivery
(7) A claim referred to in this section is proved by delivering to the trustee a proof of claim in the prescribed form.
Security for unpaid wages, etc. — receivership
81.4 (1) The claim of a clerk, servant, travelling salesperson, labourer or worker who is owed wages, salaries, commissions or compensation by a person who is subject to a receivership for services rendered during the six months immediately before the first day on which there was a receiver in relation to the person is secured, as of that day, to the extent of $2,000, by security on all the person’s current assets that are in the possession or under the control of the receiver.
Commissions
(2) For the purposes of subsection (1), commissions payable when goods are shipped, delivered or paid for, if shipped, delivered or paid for within the six-month period referred to in that subsection, are deemed to have been earned in those six months.
Security for disbursements — receivership
(3) The claim of a travelling salesperson who is owed money by a person who is subject to a receivership for disbursements properly incurred in and about the person’s business during the six months immediately before the first day on which there was a receiver in relation to the person is secured, as of that day, to the extent of $1,000, by security on all the person’s current assets that are in the possession or under the control of the receiver.
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Rank of security
(4) A security under this section ranks above every other claim, right, charge or security against the person’s current assets, regardless of when that other claim, right, charge or security arose, except rights under sections 81.1 and 81.2.
Liability of receiver
(5) If the receiver takes possession or in any way disposes of current assets covered by the security, the receiver is liable for the claim of the clerk, servant, travelling salesperson, labourer or worker to the extent of the amount realized on the disposition of the current assets, and is subrogated in and to all rights of the clerk, servant, travelling salesperson, labourer or worker of the amounts paid to that person by the receiver.
Proof by delivery
(6) A claim referred to in this section is proved by delivering to the receiver a proof of claim in the prescribed form.
Definitions
(7) The following definitions apply in this section.
“person who is subject to a receivership” « personne faisant l’objet d’une mise sous séquestre »
“person who is subject to a receivership” means a person in respect of whom any property is under the possession or control of a receiver.
“receiver” « séquestre » Security for unpaid amounts re prescribed pensions plan — bankruptcy
“receiver” means a receiver within the meaning of subsection 243(2). 81.5 (1) If the bankrupt is an employer who participated or participates in a prescribed pension plan for the benefit of the bankrupt’s employees, the following amounts that are unpaid on the date of bankruptcy to the fund established for the purpose of the pension plan are secured by security on all the assets of the bankrupt: (a) an amount equal to the sum of all amounts that were deducted from the employees’ remuneration for payment to the fund; (b) if the prescribed pension plan is regulated by an Act of Parliament,
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(i) an amount equal to the normal cost, within the meaning of subsection 2(1) of the Pension Benefits Standards Regulations, 1985, that was required to be paid by the employer to the fund, and (ii) an amount equal to the sum of all amounts that were required to be paid by the employer to the fund under a defined contribution provision, within the meaning of subsection 2(1) of the Pension Benefits Standards Act, 1985; and (c) in the case of any other prescribed pension plan, (i) an amount equal to the amount that would be the normal cost, within the meaning of subsection 2(1) of the Pension Benefits Standards Regulations, 1985, that the employer would be required to pay to the fund if the prescribed plan were regulated by an Act of Parliament, and (ii) an amount equal to the sum of all amounts that would have been required to be paid by the employer to the fund under a defined contribution provision, within the meaning of subsection 2(1) of the Pension Benefits Standards Act, 1985, if the prescribed plan were regulated by an Act of Parliament. Rank of security
(2) A security under this section ranks above every other claim, right, charge or security against the bankrupt’s assets, regardless of when that other claim, right, charge or security arose, except (a) rights under sections 81.1 and 81.2; (b) amounts referred to in subsection 67(3) that have been deemed to be held in trust; and (c) securities under sections 81.3 and 81.4.
Liability of trustee
(3) If the trustee disposes of assets covered by the security, the trustee is liable for the amounts referred to in subsection (1) to the extent of the amount realized on the disposition of the assets, and is subrogated in and to all rights of the fund established for the purpose of the pension plan in respect of those amounts.
2004-2005 Security for unpaid amounts re prescribed pensions plan — receivership
Protection des salariés, Faillite et insolvabil compa 81.6 (1) If a person who is subject to a receivership is an employer who participated or participates in a prescribed pension plan for the benefit of the person’s employees, the following amounts that are unpaid immediately before the first day on which there was a receiver in relation to the person are secured by security on all the person’s assets: (a) an amount equal to the sum of all amounts that were deducted from the employees’ remuneration for payment to the fund; (b) if the prescribed pension plan is regulated by an Act of Parliament, (i) an amount equal to the normal cost, within the meaning of subsection 2(1) of the Pension Benefits Standards Regulations, 1985, that was required to be paid by the employer to the fund, and (ii) an amount equal to the sum of all amounts that were required to be paid by the employer to the fund under a defined contribution provision, within the meaning of subsection 2(1) of the Pension Benefits Standards Act, 1985; and (c) in the case of any other prescribed pension plan, (i) an amount equal to the amount that would be the normal cost, within the meaning of subsection 2(1) of the Pension Benefits Standards Regulations, 1985, that the employer would be required to pay to the fund if the prescribed plan were regulated by an Act of Parliament, and (ii) an amount equal to the sum of all amounts that would have been required to be paid by the employer to the fund under a defined contribution provision, within the meaning of subsection 2(1) of the Pension Benefits Standards Act, 1985, if the prescribed plan were regulated by an Act of Parliament.
Rank of security
(2) A security under this section ranks above every other claim, right, charge or security against the person’s assets, regardless of when that other claim, right, charge or security arose, except rights under sections 81.1 and 81.2 and securities under sections 81.3 and 81.4.
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Liability of receiver
(3) If the receiver disposes of assets covered by the security, the receiver is liable for the amounts referred to in subsection (1) to the extent of the amount realized on the disposition of the assets, and is subrogated in and to all rights of the fund established for the purpose of the pension plan in respect of those amounts.
Definitions
(4) The following definitions apply in this section.
“person who is subject to a receivership” « personne faisant l’objet d’une mise sous séquestre »
“person who is subject to a receivership” means a person in respect of whom any property is under the possession or control of a receiver.
“receiver” « séquestre »
“receiver” means a receiver within the meaning of subsection 243(2). 68. The Act is amended by adding the following after section 84:
Assignments
84.1 (1) The court may, on application by an insolvent person or a trustee, make an order assigning the rights and obligations of the insolvent person under any agreement to any person, specified by the court, who has agreed to the assignment.
Notice
(2) The applicant must give notice of the assignment, in the prescribed manner, to every party to the agreement.
Exceptions
(3) Subsection (1) does not apply in respect of rights and obligations (a) under an eligible financial contract within the meaning of subsection 65.1(8); (b) under a lease referred to in subsection 65.2(1); (c) under a collective agreement; and (d) that are not assignable by reason of their nature.
Factors to be considered
(4) In deciding whether to make an assignment, the court must consider, among other things,
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(a) whether the person to whom the rights and obligations are to be assigned would be able to perform the obligations; and (b) whether it would be appropriate to assign the rights and obligations to that person. Restriction
(5) The court may not make the assignment if the court is satisfied that the insolvent person is in default under the agreement.
Certain rights limited
84.2 (1) No person may terminate or amend any agreement, including a security agreement, with an individual bankrupt, or claim an accelerated payment, or a forfeiture of the term, under any agreement, including a security agreement, with the bankrupt, by reason only of the bankruptcy.
Lease
(2) If the agreement referred to in subsection (1) is a lease, the lessor may not terminate or amend the lease by reason only of the bankruptcy or that the bankrupt has not paid rent in respect of any period before the date of bankruptcy.
Public utilities
(3) No public utility may discontinue service to an individual bankrupt by reason only of the bankruptcy or that the bankrupt has not paid for services rendered, or material provided, before the date of bankruptcy.
Certain acts not prevented
(4) Nothing in this section is to be construed as (a) prohibiting a person from requiring payments to be made in cash for goods, services, use of leased property or other valuable consideration provided after the date of bankruptcy; or (b) requiring the further advance of money or credit.
Provisions of section override agreement
(5) Any provision in an agreement that has the effect of providing for, or permitting, anything that, in substance, is contrary to this section is of no force or effect.
Powers of court
(6) The court may, on application by a party to an agreement, declare that this section does not apply, or applies only to the extent declared by the court, if the applicant satisfies the court
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that the operation of this section would likely cause the applicant significant financial hardship. 69. The portion of paragraph 86(2)(a) of the Act before subparagraph (i) is replaced by the following: (a) to claims that are secured by a security or charge of a kind that can be obtained by persons other than Her Majesty or a workers’ compensation body
70. Subsection 87(1) of the Act is replaced by the following: Statutory Crown securities
87. (1) A security provided for in federal or provincial legislation for the sole or principal purpose of securing a claim of Her Majesty in right of Canada or of a province or of a workers’ compensation body is valid in relation to a bankruptcy or proposal only if the security is registered under a prescribed system of registration before the date of the initial bankruptcy event. 71. Section 91 of the Act and the heading before it are replaced by the following: PREFERENCES 72. Section 94 of the Act is repealed. 73. Section 96 of the Act is replaced by the following:
Creditor — not at arm’s length
96. If the transfer, charge, payment, obligation or judicial proceeding referred to in section 95 has the effect of giving a creditor who is not at arm’s length a preference over other creditors, the period referred to in subsection 95(1) is one year instead of three months.
Examination of consideration in a transfer
96.1 (1) If a debtor has entered into a transaction with another party, the court may, on the application of the trustee, inquire into
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Protection des salariés, Faillite et insolvabil compa whether the transaction was a transfer at undervalue and whether or not the other party was at arm’s length with the debtor.
Judgment for difference — at arm’s length
(2) If the court finds that the other party in the transaction was at arm’s length with the debtor and that the transaction was a transfer at undervalue, the court may give judgment to the trustee against the other party to the transaction, against any other person being privy to the transaction with the debtor or against all those persons for the difference between the actual consideration given or received by the debtor and the fair market value, as determined by the court, of the property or services concerned in the transaction, if (a) the transaction occurred during the period that begins on the day that is one year before the date of the initial bankruptcy event and that ends on the date of the bankruptcy; and (b) the debtor was insolvent at the time of, or was rendered insolvent by, the transaction, and the debtor intended to defeat the interests of creditors.
Judgment for difference — not at arm’s length
(3) If the court finds that the other party in the transaction was not at arm’s length with the debtor and that the transaction was a transfer at undervalue, the court may give judgment to the trustee against the other party to the transaction, against any other person being privy to the transaction with the debtor or against all those persons for the difference between the actual consideration given or received by the debtor and the fair market value, as determined by the court, of the property or services concerned in the transaction, if the transaction occurred during the period (a) that begins on the day that is one year before the date of the initial bankruptcy event and ends on the date of the bankruptcy; or (b) that begins five years before the date of the initial bankruptcy event and that ends one day before one year before the date of the initial bankruptcy event in the case where (i) the debtor was insolvent at the time of, or was rendered insolvent by, the transaction, or
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(ii) the debtor intended to defeat the interests of creditors. Establishing values
(4) In making the application referred to in this section, the trustee shall state what, in the trustee’s opinion, was the fair market value of the property or services concerned in the transaction and what, in the trustee’s opinion, was the value of the actual consideration given or received by the debtor in the transaction, and the values on which the court makes any finding under this section are the values so stated by the trustee unless other values are proved. 74. The portion of subsection 97(1) of the Act before paragraph (a) is replaced by the following:
Protected transactions
97. (1) No payment, contract, dealing or transaction to, by or with a bankrupt made between the date of the initial bankruptcy event and the date of the bankruptcy is valid, except the following, which are valid if made in good faith, subject to the provisions of this Act with respect to the effect of bankruptcy on an execution, attachment or other process against property, and subject to the provisions of this Act respecting preferences and transfers at undervalue:
75. The Act is amended by adding the following after section 98: General assignments of book debts ineffective
98.1 (1) If a person engaged in any trade or business makes an assignment of their existing or future book debts, or any class or part of those debts, and subsequently becomes bankrupt, the assignment of book debts is void as against, or, in the Province of Quebec, may not be set up against, the trustee with respect to any book debts that have not been paid at the date of the bankruptcy.
Foregoing provisions not to apply in some cases
(2) Subsection (1) does not apply to an assignment of book debts that is registered under any statute of any province providing for the registration of assignments of book debts if the assignment is valid in accordance with the laws of the province.
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Other cases
(3) Nothing in subsection (1) renders void or, in the Province of Quebec, null any assignment of book debts due at the date of the assignment from specified debtors, or of debts growing due under specified contracts, or any assignment of book debts included in a transfer of a business made in good faith and for adequate valuable consideration.
Definition of “assignment”
(4) For the purposes of this section, “assignment” includes assignment by way of security, hypothec and other charges on book debts. 76. Section 100 of the Act is repealed. 77. Subsection 102(3) of the Act is replaced by the following:
Information and notice
(3) In the case of the bankruptcy of an individual, the trustee shall set out in the notice, in the prescribed form, information concerning the financial situation of the bankrupt and the obligation of the bankrupt, if any, to make payments required under section 68 to the estate of the bankrupt. 78. Subsection 104(1) of the Act is replaced by the following:
Notice of subsequent meetings
104. (1) Meetings of creditors other than the first shall be called by sending a notice of the time and place of the meeting together with an agenda outlining the items for discussion with a reasonable explanation of what is expected to be discussed for each item, not less than five days before the time of each meeting to each creditor at the address given in the creditor’s proof of claim. 79. Subsection 105(4) of the Act is replaced by the following:
Minutes of meeting
(4) The chair of any meeting of creditors shall, within a reasonable time after each meeting, cause minutes of the proceedings at the meeting to be prepared. The minutes shall be signed by the chair or by the chair of the next meeting and shall be retained as part of the books, records and documents referred to in section 26 relating to the administration of the estate.
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80. (1) Subsection 109(1) of the English version of the Act is replaced by the following: Right of creditor to vote
109. (1) A person is not entitled to vote as a creditor at any meeting of creditors unless the person has duly proved a claim provable in bankruptcy and the proof of claim has been duly filed with the trustee before the time appointed for the meeting. (2) Subsections 109(6) and (7) of the Act are replaced by the following:
Vote of creditors not dealing at arm’s length
(6) If, in respect of the vote on any particular matter at a meeting of creditors, the chair is of the opinion that the outcome of the vote was determined by the vote of a person who did not deal with the debtor at arm’s length at any time within the period that begins on the day that is one year before the date of the initial bankruptcy event and that ends on the date of the bankruptcy, the chair shall redetermine the outcome of the vote by not including the votes of all such creditors, and that new outcome, as redetermined by the chair, is the outcome of the vote, unless an application is made to the court within 10 days by one of the creditors whose vote was not included and the court, if it decides to include the vote of the applicant, determines another outcome for the vote. 81. Subsection 110(1) of the Act is replaced by the following:
Claims acquired after date of bankruptcy
110. (1) No person is entitled to vote on a claim acquired after the date of bankruptcy in respect of a debtor unless the entire claim is acquired. 82. (1) Subsections 113(1) and (2) of the Act are replaced by the following:
Trustee may vote
113. (1) If the trustee is a proxyholder for a creditor, the trustee may vote as a creditor at any meeting of creditors.
Trustee’s vote not to count in respect of certain resolutions
(2) The vote of the trustee — or of the partner, clerk or legal counsel of the trustee, or of the clerk of the legal counsel of the trustee — as proxyholder for a creditor, shall not be counted in respect of any resolution affecting the remuneration or conduct of the trustee.
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Protection des salariés, Faillite et insolvabil compa (2) The portion of subsection 113(3) of the Act before paragraph (a) is replaced by the following:
Persons not entitled to vote
(3) The following persons are not entitled to vote on the appointment of a trustee — and except with the permission of the court and on any condition that the court may impose, the following persons are not entitled to vote on the appointment of inspectors: 83. Subsection 116(1) of the Act is replaced by the following:
Resolution respecting inspectors
116. (1) At the first or a subsequent meeting of creditors, the creditors shall, by resolution, appoint up to five inspectors of the estate of the bankrupt or agree not to appoint any inspectors. 84. Section 118 of the Act is replaced by the following:
Obligation of trustee when inspectors fail to exercise their powers
118. If the inspectors fail to exercise the powers conferred on them, the trustee shall call a meeting of the creditors for the purpose of substituting other inspectors and for the purpose of taking any action or giving any directions that may be necessary. 85. Subsection 120(3) of the Act is replaced by the following:
Duty of inspectors
(3) In addition to the other duties that are attributed to them under this Act, the inspectors shall from time to time verify the bank balance of the estate, examine the trustee’s accounts and inquire into the adequacy of the security filed by the trustee and, subject to subsection (4), shall approve the trustee’s final statement of receipts and disbursements, dividend sheet and disposition of unrealized property. 86. Subsection 124(5) of the Act is repealed. 87. (1) Subsection 126(1) of the English version of the Act is replaced by the following:
Who may examine proofs
126. (1) Every creditor who has filed a proof of claim is entitled to see and examine the proofs of other creditors. (2) Subsection 126(2) of the Act is replaced by the following:
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Worker’s wage claims
(2) Proofs of claims for wages of workers and others employed by the bankrupt may be made in one proof by the bankrupt, by someone on the bankrupt’s behalf, by a representative of a federal or provincial ministry responsible for labour matters, by a representative of a union representing workers and others employed by the bankrupt or by a court-appointed representative, and that proof is to be made by attaching to it a schedule setting out the names and addresses of the workers and others and the amounts severally due to them, but that proof does not disentitle any worker or other wage earner to file a separate proof on his or her own behalf. 88. Paragraph 136(1)(d) of the Act is replaced by the following: (d) the amount of any wages, salaries, commissions, compensation or disbursements referred to in sections 81.3 and 81.4 that was not paid; (d.01) the amount equal to the difference a secured creditor would have received but for the operation of sections 81.3 and 81.4 and the amount actually received by the secured creditor; (d.02) the amount equal to the difference a secured creditor would have received but for the operation of sections 81.5 and 81.6 and the amount actually received by the secured creditor; 89. Subsection 137(1) of the Act is replaced by the following:
Postponement of claims — creditor not at arm’s length
137. (1) A creditor who, at any time before the bankruptcy of a debtor, entered into a transaction with the debtor and who was not at arm’s length with the debtor at that time is not entitled to claim a dividend in respect of a claim arising out of that transaction until all claims of the other creditors have been satisfied, unless the transaction was in the opinion of the trustee or of the court a proper transaction. 90. The Act is amended by adding the following after section 140:
2004-2005 Postponement of claims — purchase of shares etc.
Protection des salariés, Faillite et insolvabil compa 140.1 A creditor is not entitled to claim a dividend in respect of a claim arising from the rescission of a purchase or sale of a share or unit of the bankrupt — or in respect of a claim for damages arising from the purchase or sale of a share or unit of the bankrupt — until all claims of the other creditors have been satisfied. 91. Subsection 147(1) of the Act is replaced by the following:
Levy payable out of dividends for supervision
147. (1) For the purpose of defraying the expenses of the supervision by the Superintendent, there shall be payable to the Superintendent for deposit with the Receiver General a levy on all payments, except the costs referred to in subsection 70(2), made by the trustee by way of dividend or otherwise on account of the creditor’s claims, including Her Majesty in right of Canada or of a province claiming in respect of taxes or otherwise. 92. (1) Subsection 149(1) of the Act is replaced by the following:
Notice that final dividend will be made
149. (1) The trustee may, after the first meeting of the creditors, send a notice, in the prescribed manner, to every person with a claim of which the trustee has notice or knowledge but whose claim has not been proved. The notice must inform the person that, if that person does not prove the claim within a period of 30 days after the sending of the notice, the trustee will proceed to declare a dividend or final dividend without regard to that person’s claim. (2) Subsection 149(4) of the Act is replaced by the following:
Certain federal claims
(4) Despite subsection (2), a claim may be filed for an amount payable under the following provisions within the time limit referred to in subsection (2), or within three months after the time the return of income or other evidence of the facts on which the claim is based is filed or comes to the attention of the Minister of National Revenue or, in the case of an amount payable under a provision referred to in paragraph (c), the minister in that province responsible for the provision: (a) subsection 224(1.2) of the Income Tax Act;
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(b) any provision of the Canada Pension Plan or of the Employment Insurance Act that refers to subsection 224(1.2) of the Income Tax Act and provides for the collection of a contribution, as defined in the Canada Pension Plan, or an employee’s premium, or employer’s premium, as defined in the Employment Insurance Act, and of any related interest, penalties or other amounts; (c) any provision of provincial legislation that has a purpose similar to subsection 224(1.2) of the Income Tax Act, or that refers to that subsection, to the extent that it provides for the collection of a sum, and of any related interest, penalties or other amounts, if the sum (i) has been withheld or deducted by a person from a payment to another person and is in respect of a tax similar in nature to the income tax imposed on individuals under the Income Tax Act, or (ii) is of the same nature as a contribution under the Canada Pension Plan if the province is a “province providing a comprehensive pension plan” as defined in subsection 3(1) of the Canada Pension Plan and the provincial legislation establishes a “provincial pension plan” as defined in that subsection; (d) subsection 82(1.1) of the Excise Tax Act; (e) subsection 284(1.1) of the Excise Act, 2001; (f) subsections 97.22(1) and (5) of the Customs Act; and (g) subsection 72(1.1) of the Air Travellers Security Charge Act.
No dividend allowed
(5) Unless the trustee retains sufficient funds to provide for payment of any claims that may be filed under a provision referred to in any of
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Protection des salariés, Faillite et insolvabil compa paragraphs (4)(a) to (g), no dividend shall be declared until the expiry of three months after the trustee has filed all returns that the trustee is required to file. 93. (1) Subsection 152(1) of the Act is replaced by the following:
Statement of receipts and disbursements
152. (1) The trustee’s final statement of receipts and disbursements shall contain (a) a complete account of (i) all moneys received by the trustee out of the bankrupt’s property or otherwise, (ii) the amount of interest received by the trustee, (iii) all moneys disbursed and expenses incurred by the trustee, (iv) all moneys disbursed by the trustee for services provided by persons related to the trustee, and (v) the remuneration claimed by the trustee; and (b) full particulars of, and a description and value of, all the bankrupt’s property that has not been sold or realized together with the reason why it has not been sold or realized and the disposition made of that property. (2) Subsection 152(5) of the Act is replaced by the following:
Notice of final dividend, etc.
(5) After the Superintendent has commented on the taxation of the trustee’s accounts or advised the trustee that the Superintendent has no comments to make and the trustee’s accounts have been taxed, the trustee shall send, in the prescribed manner, to every creditor whose claim has been proved, to the registrar, to the Superintendent and to the bankrupt (a) a copy of the final statement of receipts and disbursements; (b) a copy of the dividend sheet; and (c) a notice, in the prescribed form, of the trustee’s intention to pay a final dividend after the expiry of 15 days from the sending of the notice, statement and dividend sheet and to
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apply to the court for his or her discharge on a subsequent date that is not less than 30 days after the payment of the dividend. 94. (1) Paragraphs 155(d) and (d.1) of the Act are replaced by the following: (d) all notices, statements and other documents shall be sent in the prescribed manner; (d.1) if a first meeting of the creditors is requested by the official receiver or by creditors who have in the aggregate at least 25% in value of the proven claims, the trustee shall call the meeting, in the prescribed form and manner, and it must be held within 21 days after being called; (2) Section 155 of the Act is amended by striking out the word “and” at the end of paragraph (i), by adding the word “and” at the end of paragraph (j) and by adding the following after paragraph (j): (k) the court’s authorization referred to in subsection 30(4) for a sale or disposal of any of the bankrupt’s property to a person who is related to the bankrupt is required only if the creditors decide that the authorization is required. 95. The Act is amended by adding the following after section 156: Agreement to pay fees and disbursements
156.1 An individual bankrupt who has never before been bankrupt under the laws of Canada or of any prescribed jurisdiction and who is not required to make payments under section 68 to the estate of the bankrupt may enter into an agreement with the trustee to pay the trustee’s fees and disbursements if the total amount required to be paid under the agreement is not more than the prescribed amount and that total amount is to be paid before the expiry of the 12month period after the bankrupt’s discharge. The agreement may be enforced after the bankrupt’s discharge. 96. Subsection 157.1(3) of the Act is replaced by the following:
2004-2005 Effect on automatic discharge
Protection des salariés, Faillite et insolvabil compa (3) Subsection 168.1(1) does not apply to an individual bankrupt who has refused or neglected to receive counselling under subsection (1). 97. Subsections 161(2) and (2.1) of the Act are replaced by the following:
Record of examination
Record of examination available to creditors on request
(2) The official receiver shall make a record of the examination and shall forward a copy of the record to the Superintendent and the trustee. (2.1) If the examination is held (a) before the first meeting of creditors, the record of the examination shall be communicated to the creditors at the meeting; or (b) after the first meeting of creditors, the record of examination shall be made available to any creditor who requests it. 98. Subsection 162(2) of the Act is repealed. 99. Section 166 of the Act is replaced by the following:
Penalty for failure to attend for examination
166. If the bankrupt fails to present himself or herself for examination before the official receiver as required by paragraph 158(c) or if the bankrupt or any other person is served with an appointment or a summons to attend for examination and is paid or tendered the proper conduct money and witness fees as fixed by the General Rules but refuses or neglects to attend as required by the appointment or summons, the court may, on the application of the trustee or the official receiver, by warrant cause the bankrupt or other person so in default to be apprehended and brought up for examination.
100. Section 168.1 of the Act is replaced by the following: Automatic discharge
168.1 (1) Subject to subsections (2) and 157.1(3), the following provisions apply in respect of an individual bankrupt other than a bankrupt referred to in subsection 172.1(1):
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(a) in the case of a bankrupt who has never before been bankrupt under the laws of Canada or of any prescribed jurisdiction, the bankrupt is automatically discharged (i) on the expiry of 9 months after the date of bankruptcy unless, in that 9-month period, an opposition to the discharge has been filed or the bankrupt has been required to make payments under section 68 to the estate of the bankrupt, or (ii) on the expiry of 21 months after the date of bankruptcy unless an opposition to the discharge has been filed before the automatic discharge takes effect; and (b) in the case of a bankrupt who has been a bankrupt one time before under the laws of Canada or of any prescribed jurisdiction, the bankrupt is automatically discharged (i) on the expiry of 24 months after the date of bankruptcy unless, in that 24-month period, an opposition to the discharge has been filed or the bankrupt has been required to make payments under section 68 to the estate of the bankrupt, or (ii) on the expiry of 36 months after the date of bankruptcy unless an opposition to the discharge has been filed before the automatic discharge takes effect. Application not precluded
(2) Nothing in subsection (1) precludes a bankrupt from applying to the court for a discharge before the bankrupt would otherwise be automatically discharged, and that subsection ceases to apply to a bankrupt who makes such an application.
Application of other provisions
(3) The provisions of this Act concerning the discharge of bankrupts apply in respect of an individual bankrupt who has never before been bankrupt under the laws of Canada or of any prescribed jurisdiction, to the extent that those provisions are not inconsistent with this section, whether or not the bankrupt applies to the court for a discharge referred to in subsection (2).
Notice of impending discharge
(4) The trustee shall, not less than 15 days before the date of a bankrupt’s automatic discharge, give notice of the impending discharge, in the prescribed form, to the Super2004-2005
Protection des salariés, Faillite et insolvabil compa intendent, the bankrupt and every creditor who has proved a claim, at the creditor’s latest known address.
Effect of automatic discharge
(5) An automatic discharge is deemed, for all purposes, to be an absolute and immediate order of discharge.
Certificate
(6) Without delay after a bankrupt has been automatically discharged, the trustee shall issue a certificate to the discharged bankrupt, in the prescribed form, declaring that the bankrupt is discharged and is released from all debts except those matters referred to in subsection 178(1). The trustee shall send a copy of the certificate to the Superintendent.
Oppositions to automatic discharge
168.2 (1) The following provisions apply in respect of oppositions to the automatic discharge of an individual bankrupt: (a) if the Superintendent opposes the discharge, the Superintendent must give notice of the opposition, together with the grounds for it, to the trustee and to the bankrupt before the automatic discharge would otherwise take effect; (b) if a creditor opposes the discharge, the creditor must give notice of the opposition, together with the grounds for it, to the Superintendent, to the trustee and to the bankrupt before the automatic discharge would otherwise take effect; and (c) if the trustee opposes the discharge, the trustee must give notice of the opposition in the prescribed form and manner, together with the grounds for the opposition, to the bankrupt and the Superintendent before the automatic discharge would otherwise take effect.
Application for hearing
(2) If the Superintendent, a creditor or the trustee opposes the automatic discharge of an individual bankrupt, the trustee shall, unless the matter is to be dealt with by mediation under section 170.1, apply without delay to the court for an appointment for the hearing of the opposition in the manner referred to in sections 169 to 176, and the hearing must be held (a) within 30 days after the day on which the appointment is made; or
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(b) at any later time that may be fixed by the court at the bankrupt’s or trustee’s request. 101. (1) Subsections 169(1) to (3) of the Act are replaced by the following: Bankruptcy to operate as application for discharge
169. (1) The making of a bankruptcy order against, or an assignment by, a person other than a corporation or an individual in respect of whom subsection 168.1(1) applies operates as an application for discharge.
Appointment to be obtained by trustee
(2) The trustee, before proceeding to his or her discharge and in any case not earlier than three months and not later than one year after the bankruptcy of a person for whom there is an application for discharge by virtue of subsection (1) shall, on five days notice to the bankrupt, apply to the court for an appointment for a hearing of the application for the bankrupt’s discharge, and the hearing must be held within 30 days after the day on which the appointment is made or at any other time that may be fixed by the court at the bankrupt’s or trustee’s request. (2) Subsection 169(5) of the French version of the Act is replaced by the following:
Honoraires et débours du syndic
(5) Le tribunal peut, avant de délivrer une convocation, si le syndic le requiert, exiger que soit déposée auprès de celui-ci telle somme, ou que lui soit fournie telle garantie que le tribunal estime appropriées, pour le paiement de ses honoraires et débours occasionnés par la demande de libération. (3) Subsection 169(6) of the Act is replaced by the following:
Notice to creditors
(6) The trustee, on obtaining or being served with an appointment for hearing an application for discharge, shall, not less than 15 days before the day appointed for the hearing of the application, send a notice of the hearing, in the prescribed form and manner, to the Superintendent, the bankrupt and every known creditor, at the creditor’s latest known address. 102. The portion of subsection 170(1) of the Act before paragraph (a) is replaced by the following:
2004-2005 Trustee to prepare report
Protection des salariés, Faillite et insolvabil compa 170. (1) The trustee shall, in the prescribed circumstances and at the prescribed times, prepare a report, in the prescribed form, with respect to 103. (1) Subsections 170.1(1) to (5) of the Act are replaced by the following:
Mediation request to be sent to official receiver
170.1 (1) If the discharge of an individual bankrupt is opposed by a creditor or the trustee in whole or in part on a ground referred to in paragraph 173(1)(m) or (n), the trustee shall send an application for mediation, in the prescribed form, to the official receiver within five days after the day on which the bankrupt would have been automatically discharged had the opposition not been made, or within any further time after that day that the official receiver may allow. (2) Subsections 170.1(6) to (9) of the Act are renumbered as subsections 170.1(2) to (5). 104. (1) Subsection 172(1) of the Act is replaced by the following:
Court may grant or refuse discharge
172. (1) On the hearing of an application of a bankrupt for a discharge, other than a bankrupt referred to in section 172.1, the court may (a) grant or refuse an absolute order of discharge; (b) suspend the operation of an absolute order of discharge for a specified time; or (c) grant an order of discharge subject to any terms or conditions with respect to any earnings or income that may afterwards become due to the bankrupt or with respect to the bankrupt’s after-acquired property. (2) The portion of subsection 172(2) of the Act before paragraph (a) is replaced by the following:
Powers of court to refuse or suspend discharge or grant conditional discharge
(2) The court shall, on proof of any of the facts referred to in section 173 given orally under oath or by affidavit,
(3) Section 172 of the Act is amended by adding the following after subsection (2):
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Directions to pay
(2.1) If the court imposes as a condition of discharge that the bankrupt pay money, the court may direct that the bankrupt pay the money to any creditor, to any class of creditors, to the trustee or to the trustee and one or more creditors, in any amount and manner that the court considers appropriate. 105. The Act is amended by adding the following after section 172:
Exception — personal income tax debtors
172.1 (1) In the case of a bankrupt who has $200,000 or more of personal income tax debt and whose personal income tax debt represents 75% or more of the bankrupt’s total unsecured proven claims, the hearing of an application for a discharge may not be held before the expiry of (a) if the bankrupt has never before been bankrupt under the laws of Canada or of any prescribed jurisdiction, (i) 9 months after the date of bankruptcy if the bankrupt has not been required to make payments under section 68 to the estate of the bankrupt at any time during those 9 months, or (ii) 21 months after the date of bankruptcy, in any other case; (b) if the bankrupt has been a bankrupt one time before under the laws of Canada or of any prescribed jurisdiction, (i) 24 months after the date of bankruptcy if the bankrupt has not been required to make payments under section 68 to the estate of the bankrupt at any time during those 24 months, or (ii) 36 months after the date of bankruptcy, in any other case; and (c) in the case of any other bankrupt, 36 months after the date of the bankruptcy.
Appointment to be obtained by trustee
(2) Before proceeding to the trustee’s discharge and before the first day that the hearing could be held in respect of a bankrupt referred to in subsection (1), the trustee must, on five days notice to the bankrupt, apply to the court for an appointment for a hearing of the application for the bankrupt’s discharge.
2004-2005 Powers of court to refuse or suspend discharge or grant conditional discharge
Protection des salariés, Faillite et insolvabil compa (3) On the hearing of an application for a discharge referred to in subsection (1), the court shall, subject to subsection (4), (a) refuse the discharge; (b) suspend the discharge for any period that the court thinks proper; or (c) require the bankrupt, as a condition of his or her discharge, to perform any acts, pay any moneys, consent to any judgments or comply with any other terms that the court may direct.
Factors to be considered
(4) In making a decision in respect of the application, the court must take into account (a) the circumstances of the bankrupt at the time the personal income tax debt was incurred; (b) the efforts, if any, made by the bankrupt to pay the personal income tax debt; (c) whether the bankrupt made payments in respect of other debts while failing to make reasonable efforts to pay the personal income tax debt; and (d) the bankrupt’s financial prospects for the future.
Requirements if discharge suspended
(5) If the court makes an order suspending the discharge, the court shall, in the order, require the bankrupt to file income and expense statements with the trustee each month and to file all returns of income required by law to be filed.
Court may modify after year
(6) If, at any time after the expiry of one year after the day on which any order is made under this section, the bankrupt satisfies the court that there is no reasonable probability that he or she will be in a position to comply with the terms of the order, the court may modify the terms of the order or of any substituted order, in any manner and on any conditions that it thinks fit.
Power to suspend
(7) The powers of suspending and of attaching conditions to the discharge of a bankrupt may be exercised concurrently.
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Meaning of “personal income tax debt”
(8) For the purpose of this section, “personal income tax debt” means the amount payable, within the meaning of subsection 223(1) of the Income Tax Act without reference to paragraphs (b) to (c), by an individual and the amount that is payable by an individual under any provincial legislation that imposes a tax similar in nature to the income tax imposed on individuals under the Income Tax Act, including, for greater certainty, the amount of any interest, penalties or fines imposed under the Income Tax Act or the provincial legislation. 106. Section 175 of the Act is repealed. 107. (1) Paragraph 178(1)(e) of the Act is replaced by the following: (e) any debt or liability for obtaining property or services by false pretences or fraudulent misrepresentation; (2) Subparagraph 178(1)(g)(ii) of the Act is replaced by the following: (ii) within seven years after the date on which the bankrupt ceased to be a full- or part-time student; or
(3) Subsection 178(1.1) of the Act is replaced by the following: Court may order non-application of subsection (1)
(1.1) At any time after five years after a bankrupt who has a debt referred to in paragraph (1)(g) ceases to be a full- or parttime student, as the case may be, under the applicable Act or enactment, the court may, on application, order that subsection (1) does not apply to the debt if the court is satisfied that (a) the bankrupt has acted in good faith in connection with the bankrupt’s liabilities under the debt; and
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Protection des salariés, Faillite et insolvabil compa (b) the bankrupt has and will continue to experience financial difficulty to such an extent that the bankrupt will be unable to pay the debt. 108. Section 179 of the English version of the Act is replaced by the following:
Partner or cotrustee not released
179. An order of discharge does not release a person who at the time of the bankruptcy was a partner or co-trustee with the bankrupt or was jointly bound or had made a joint contract with the bankrupt, or a person who was surety or in the nature of a surety for the bankrupt. 109. Section 181 of the Act is amended by adding the following after subsection (2):
Final statement of receipts and disbursements
(3) If an order is made under subsection (1), the trustee shall, without delay, prepare the final statements of receipts and disbursements referred to in section 151. 110. (1) Subsection 197(5) of the Act is repealed. (2) Subsections 197(6.1) to (8) of the Act are replaced by the following:
Costs of discharge opposed
(6.1) If a creditor opposes the discharge of a bankrupt, the court may, if it grants the discharge on the condition that the bankrupt pay an amount or consent to a judgment to pay an amount, award costs, including legal costs, to the opposing creditor out of the estate in an amount that is not more than the amount realized by the estate under the conditional order, including any amount brought into the estate under the consent to the judgment.
Costs where opposition frivolous or vexatious
(7) If a creditor opposes the discharge of a bankrupt and the court finds the opposition to be frivolous or vexatious, the court may order the creditor to pay costs, including legal costs, to the estate. 111. Paragraph 199(b) of the Act is replaced by the following: (b) obtains credit to a total of $1,000 or more from any person or persons without informing them that the undischarged bankrupt is an undischarged bankrupt,
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112. (1) Paragraph 202(1)(h) of the Act is replaced by the following: (h) being a trustee, makes any arrangement under any circumstances with the bankrupt, or any legal counsel, auctioneer or other person employed in connection with a bankruptcy, for any gift, remuneration or pecuniary or other consideration or benefit whatever beyond the remuneration payable out of the estate, or accepts any such consideration or benefit from any such person, or makes any arrangement for giving up, or gives up, any part of the remuneration, either as a receiver within the meaning of subsection 243(2) or trustee, to the bankrupt or any legal counsel, auctioneer or other person employed in connection with the bankruptcy,
(2) Section 202 of the Act is amended by adding the following after subsection (4): Witnesses failing to attend, etc.
(5) Every person who fails, without valid excuse, to comply with a subpoena, request or summons issued under subsection 14.02(1.1) is guilty of an offence punishable on summary conviction and liable to a fine of not more than $1,000. 113. Subsection 209(2) of the Act is repealed. 114. The Act is amended by adding the following after section 215:
Claims in foreign currency
215.1 A claim for a debt that is payable in a currency other than Canadian currency is to be converted to Canadian currency (a) in the case of a proposal in respect of an insolvent person and unless otherwise provided in the proposal, if a notice of intention was filed under subsection 50.4(1), as of the date the notice was filed or, if no notice was filed, as of the date the proposal was filed with the official receiver under subsection 62(1);
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Protection des salariés, Faillite et insolvabil compa (b) in the case of a proposal in respect of a bankrupt and unless otherwise provided in the proposal, as of the date of the bankruptcy; or (c) in the case of a bankruptcy, as of the date of the bankruptcy. 115. (1) Subsections 243(1) and (2) of the Act are replaced by the following:
Court may appoint receiver
243. (1) On the application of a secured creditor, the court may appoint a person to act as a receiver to take possession or control of all or substantially all of the inventory, the accounts receivable or the other property of an insolvent person or a bankrupt that was acquired for, or is used in relation to, a business carried on by the insolvent person or bankrupt.
Definition of “receiver”
(2) Subject to subsections (3) and (4), in this Part, “receiver” means a person who has been appointed to take, or has taken, possession or control, under (a) an agreement under which property becomes subject to a security (in this Part referred to as a “security agreement”), or (b) a court order made under subsection (1) that provides for or authorizes the appointment of a receiver or receiver-manager, of all or substantially all of (c) the inventory, (d) the accounts receivable, or (e) the other property of an insolvent person or a bankrupt that was acquired for, or is used in relation to, a business carried on by the insolvent person or bankrupt. (2) Section 243 of the Act is amended by adding the following after subsection (3):
Trustee must be appointed
(4) Only a trustee may be appointed under subsection (1) or under an agreement or order referred to in paragraph (2)(a) or (b). 116. Subsection 244(4) of the Act is replaced by the following:
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Exception
(4) This section does not apply with respect to the inventory, accounts receivable or other property of an insolvent person or of a bankrupt if there is a receiver. 117. (1) The definitions “customer name securities” and “deferred customer” in section 253 of the Act are replaced by the following:
“customer name securities” « valeur mobilière immatriculée »
“deferred customer” « client responsable »
“customer name securities” means securities that on the date of bankruptcy of a securities firm are held by or on behalf of the securities firm for the account of a customer and are registered or recorded in the appropriate manner in the name of the customer or are in the process of being so registered or recorded, but does not include securities registered or recorded in the appropriate manner in the name of the customer that, by endorsement or otherwise, are negotiable by the securities firm; “deferred customer” means a customer whose misconduct, either in the customer’s capacity as a customer or otherwise, caused or materially contributed to the insolvency of a securities firm; (2) Section 253 of the Act is amended by adding the following in alphabetical order:
“hold” « détenir »
“hold”, in relation to a security, includes holding it in electronic form; 118. Paragraph 256(1)(d) of the Act is replaced by the following: (d) a person who, in respect of property of a securities firm, is a receiver within the meaning of subsection 243(2), a receivermanager, a liquidator or any other person with similar functions appointed under a federal or provincial enactment relating to securities that provides for the appointment of that other person, if the securities firm has committed an act of bankruptcy referred to in section 42 within the six months before the filing of the application. 119. Subsection 261(1) of the Act is replaced by the following:
2004-2005 Vesting of securities, etc., in trustee
Protection des salariés, Faillite et insolvabil compa 261. (1) If a securities firm becomes bankrupt, the following securities and cash vest in the trustee: (a) securities owned by the securities firm; (b) securities and cash held by any person for the account of the securities firm; and (c) securities and cash held by the securities firm for the account of a customer, other than customer name securities.
120. (1) Subsection 262(2) of the Act is replaced by the following: Distribution
(2) To the extent that securities of a particular type are available in the customer pool fund, the trustee shall distribute them to customers with claims to the securities, in proportion to their claims to the securities, up to the appropriate portion of their net equity, unless the trustee determines that, in the circumstances, it would be more appropriate to sell the securities and distribute the proceeds to the customers with claims to the securities in proportion to their claims to the securities. (2) Paragraph 262(3)(a) of the Act is replaced by the following: (a) to creditors in the order set out in subsection 136(1); 121. Subsection 263(3) of the Act is replaced by the following:
Customer indebted to securities firm
(3) If a customer to whom customer name securities belong and who is indebted to the securities firm on account of customer name securities not fully paid for, or on another account, does not discharge their indebtedness in full, the trustee may, on notice to the customer, sell sufficient customer name securities to discharge the indebtedness, and those securities are then free of any right, title or interest of the customer. If the trustee so discharges the customer’s indebtedness, the trustee shall deliver any remaining customer name securities to the customer. 122. Part XIII of the Act is replaced by the following:
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Wage Earner Protection, Bankruptcy an Arrang PART XIII
CROSS-BORDER INSOLVENCIES PURPOSE Purpose
267. The purpose of this Part is to provide mechanisms for dealing with cases of crossborder insolvencies and to promote (a) cooperation between the courts and other competent authorities in Canada with those of foreign jurisdictions in cases of cross-border insolvencies; (b) greater legal certainty for trade and investment; (c) the fair and efficient administration of cross-border insolvencies that protects the interests of creditors and other interested persons, and those of debtors; (d) the protection and the maximization of the value of debtors’ property; and (e) the rescue of financially troubled businesses to protect investment and preserve employment.
INTERPRETATION Definitions
268. (1) The following definitions apply in this Part.
“foreign court” « tribunal étranger »
“foreign court” means a judicial or other authority competent to control or supervise a foreign proceeding.
“foreign main proceeding” « principale »
“foreign main proceeding” means a foreign proceeding in a jurisdiction where the debtor has the centre of the debtor’s main interests.
“foreign nonmain proceeding” « secondaire »
“foreign non-main proceeding” means a foreign proceeding, other than a foreign main proceeding.
“foreign proceeding” « instances étrangères »
“foreign proceeding” means a judicial or an administrative proceeding, including an interim proceeding, in a jurisdiction outside Canada dealing with creditor’s collective interests generally under any law relating to bankruptcy or insolvency in which a debtor’s property and
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Protection des salariés, Faillite et insolvabil compa affairs are subject to control or supervision by a foreign court for the purpose of reorganization or liquidation.
“foreign representative” « représentant étranger »
“foreign representative” means a person or body, including one appointed on an interim basis, who is authorized, in a foreign proceeding in respect of a debtor, to (a) administer the debtor’s property or affairs for the purpose of reorganization or liquidation; or (b) act as a representative in respect of the foreign proceeding.
Centre of debtor’s main interests
(2) For the purposes of this Part, in the absence of proof to the contrary, a debtor’s registered office and, in the case of a debtor who is an individual, the debtor’s ordinary place of residence are deemed to be the centre of the debtor’s main interests. RECOGNITION OF FOREIGN PROCEEDING
Application for recognition of a foreign proceeding
269. (1) A foreign representative may apply to the court for recognition of the foreign proceeding in respect of which he or she is a foreign representative.
Documents that must accompany application
(2) Subject to subsection (3), the application must be accompanied by (a) a certified copy of the instrument, however designated, that commenced the foreign proceeding or a certificate from the foreign court affirming the existence of the foreign proceeding; (b) a certified copy of the instrument, however designated, authorizing the foreign representative to act in that capacity or a certificate from the foreign court affirming the foreign representative’s authority to act in that capacity; and (c) a statement identifying all foreign proceedings in respect of the debtor that are known to the foreign representative.
Documents may be considered as proof
(3) The court may, without further proof, accept the documents referred to in paragraphs (2)(a) and (b) as evidence that the proceeding to
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which they relate is a foreign proceeding and that the applicant is a foreign representative in respect of the foreign proceeding. Other evidence
(4) In the absence of the documents referred to in paragraphs (2)(a) and (b), the court may accept any other evidence of the existence of the foreign proceeding and of the foreign representative’s authority that it considers appropriate.
Translation
(5) The court may require a translation of any document accompanying the application.
Order recognizing foreign proceeding
270. (1) If the court is satisfied that the application for the recognition of a foreign proceeding relates to a foreign proceeding and that the applicant is a foreign representative in respect of that foreign proceeding, the court shall make an order recognizing the foreign proceeding.
Nature of foreign proceeding to be specified
(2) The court shall specify in the order whether the foreign proceeding is a foreign main proceeding or a foreign non-main proceeding.
Effects of recognition of a foreign main proceeding
271. (1) Subject to subsections (2) to (4), on the making of an order recognizing a foreign proceeding that is specified to be a foreign main proceeding, (a) no person shall commence or continue any action, execution or other proceedings concerning the debtor’s property, debts, liabilities or obligations; (b) if the debtor carries on a business, the debtor shall not, outside the ordinary course of the business, sell or otherwise dispose of any of the debtor’s property in Canada that relates to the business and shall not sell or otherwise dispose of any other property of the debtor in Canada; and (c) if the debtor is an individual, the debtor shall not sell or otherwise dispose of any property of the debtor in Canada.
When subsection (1) does not apply
(2) Subsection (1) does not apply if any proceedings under this Act have been commenced in respect of the debtor at the time the order recognizing the foreign proceeding is made.
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Exceptions
(3) The prohibitions in paragraphs (1)(a) and (b) are subject to the exceptions specified by the court in the order recognizing the foreign proceeding that would apply in Canada had the foreign proceeding taken place in Canada under this Act.
Application of this and other Acts
(4) Nothing in subsection (1) precludes the commencement or the continuation of proceedings under this Act, the Companies’ Creditors Arrangement Act or the Winding-up and Restructuring Act in respect of the debtor.
Orders
272. (1) If an order recognizing a foreign proceeding is made, the court may, on application by the foreign representative who applied for the order, if the court is satisfied that it is necessary for the protection of the debtor’s property or the interests of a creditor or creditors, make any order that it considers appropriate, including an order (a) if the foreign proceeding is a foreign nonmain proceeding, imposing the prohibitions referred to in paragraphs 271(1)(a) to (c) and specifying the exceptions to those prohibitions, taking subsection 271(3) into account; (b) respecting the examination of witnesses, the taking of evidence or the delivery of information concerning the debtor’s property, affairs, debts, liabilities and obligations; (c) entrusting the administration or realization of all or part of the debtor’s property located in Canada to the foreign representative or to any other person designated by the court; and (d) appointing a trustee as receiver of all or any part of the debtor’s property in Canada, for any term that the court considers appropriate and directing the receiver to do all or any of the following, namely, (i) to take possession of all or part of the debtor’s property specified in the appointment and to exercise the control over the property and over the debtor’s business that the court considers appropriate, and (ii) to take any other action that the court considers appropriate.
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Restriction
(2) If any proceedings under this Act have been commenced in respect of the debtor at the time an order recognizing the foreign proceeding is made, an order made under subsection (1) must be consistent with any order that may be made in any proceedings under this Act.
Application of this and other Acts
(3) The making of an order under paragraph (1)(a) does not preclude the commencement or the continuation of proceedings under this Act, the Companies’ Creditors Arrangement Act or the Winding-up and Restructuring Act in respect of the debtor.
Terms and conditions of orders
273. An order under this Part may be made on any terms and conditions that the court considers appropriate in the circumstances.
Commencement or continuation of proceedings
274. If an order recognizing a foreign proceeding is made, the foreign representative may commence or continue any proceedings under sections 43, 46 to 47.1 and 49 and subsections 50(1) and 50.4(1) in respect of a debtor as if the foreign representative were a creditor of the debtor, or the debtor, as the case may be. OBLIGATIONS
Cooperation — court
275. (1) If an order recognizing a foreign proceeding is made, the court shall cooperate, to the maximum extent possible, with the foreign representative and the foreign court involved in the foreign proceeding.
Cooperation — other authorities in Canada
(2) If any proceedings under this Act have been commenced in respect of a debtor and an order recognizing a foreign proceeding is made in respect of the debtor, every person who exercises any powers or performs duties and functions in any proceedings under this Act shall cooperate, to the maximum extent possible, with the foreign representative and the foreign court involved in the foreign proceeding.
Obligations of foreign representative
276. If an order recognizing a foreign proceeding is made, the foreign representative who applied for the order shall (a) without delay, inform the court of
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Protection des salariés, Faillite et insolvabil compa (i) any substantial change in the status of the recognized foreign proceeding, (ii) any substantial change in the status of the foreign representative’s authority to act in that capacity, and (iii) any other foreign proceeding in respect of the same debtor that becomes known to the foreign representative; and (b) publish, without delay after the order is made, once a week for two consecutive weeks, or as otherwise directed by the court, in one or more newspapers in Canada specified by the court, a notice containing the prescribed information. MULTIPLE PROCEEDINGS
Concurrent proceedings
277. If any proceedings under this Act in respect of a debtor are commenced at any time after an order recognizing the foreign proceeding is made, (a) the court shall review any order made under section 272 and, if it determines that the order is inconsistent with any orders made in the proceedings under this Act, the court shall amend or revoke the order; and (b) if the foreign proceeding is a foreign main proceeding, the court shall make an order terminating the application of the prohibitions in paragraphs 271(1)(a) to (c) if the court determines that those prohibitions are inconsistent with any similar prohibitions imposed in the proceedings under this Act.
Multiple foreign proceedings
278. (1) If, at any time after an order is made in respect of a foreign non-main proceeding in respect of a debtor, an order recognizing a foreign main proceeding is made in respect of the debtor, the court shall review any order made under section 272 in respect of the foreign non-main proceeding and, if it determines that the order is inconsistent with any orders made under that section in respect of the foreign main proceedings, the court shall amend or revoke the order.
Multiple foreign proceedings
(2) If, at any time after an order is made in respect of a foreign non-main proceeding in respect of the debtor, an order recognizing
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another foreign non-main proceeding is made in respect of the debtor, the court shall, for the purpose of facilitating the coordination of the foreign non-main proceedings, review any order made under section 272 in respect of the first recognized proceeding and amend or revoke that order if it considers it appropriate. MISCELLANEOUS PROVISIONS Authorization to act as representative of proceeding under this Act
279. The court may authorize any person or body to act as a representative in respect of any proceeding under this Act for the purpose of having them recognized in a jurisdiction outside Canada.
Foreign representative status
280. An application by a foreign representative for any order under this Part does not submit the foreign representative to the jurisdiction of the court for any other purpose except with regard to the costs of the proceedings, but the court may make any order under this Part conditional on the compliance by the foreign representative with any other court order.
Foreign proceeding appeal
281. A foreign representative is not prevented from making an application to the court under this Part by reason only that proceedings by way of appeal or review have been taken in a foreign proceeding, and the court may, on an application if such proceedings have been taken, grant relief as if the proceedings had not been taken.
Presumption of insolvency
282. For the purposes of this Part, if a bankruptcy, an insolvency or a reorganization or a similar order has been made in respect of a debtor in a foreign proceeding, a certified copy of the order is, in the absence of evidence to the contrary, proof that the debtor is insolvent and proof of the appointment of the foreign representative made by the order.
Credit for recovery in other jurisdictions
283. (1) If a bankruptcy order, a proposal or an assignment is made in respect of a debtor under this Act, the following shall be taken into account in the distribution of dividends to the debtor’s creditors in Canada as if they were a part of that distribution:
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Protection des salariés, Faillite et insolvabil compa (a) the amount that a creditor receives or is entitled to receive outside Canada by way of a dividend in a foreign proceeding in respect of the debtor; and (b) the value of any property of the debtor that the creditor acquires outside Canada on account of a provable claim of the creditor or that the creditor acquires outside Canada by way of a transfer that, if the transfer were subject to this Act, would be a preference over other creditors or a transfer at undervalue.
Restriction
(2) Despite subsection (1), the creditor is not entitled to receive a dividend from the distribution in Canada until every other creditor who has a claim of equal rank in the order of priority established under this Act has received a dividend whose amount is the same percentage of that other creditor’s claim as the aggregate of the amount referred to in paragraph (1)(a) and the value referred to in paragraph (1)(b) is of that creditor’s claim.
Court not prevented from applying certain rules
284. (1) Nothing in this Part prevents the court, on the application of a foreign representative or any other interested person, from applying any legal or equitable rules governing the recognition of foreign insolvency orders and assistance to foreign representatives that are not inconsistent with the provisions of this Act.
Court not compelled to give effect to certain orders
(2) Nothing in this Part requires the court to make any order that is not in compliance with the laws of Canada or to enforce any order made by a foreign court. PART XIV REVIEW OF ACT
Review of Act
285. (1) Within five years after the coming into force of this section, the Minister shall cause to be laid before both Houses of Parliament a report on the provisions and operation of this Act, including any recommendations for amendments to those provisions.
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Reference to parliamentary committee
(2) The report stands referred to the committee of the Senate, the House of Commons or both Houses of Parliament that is designated or established for that purpose, which shall (a) as soon as possible after the laying of the report, review the report; and (b) report to the Senate, the House of Commons or both Houses of Parliament, as the case may be, within one year after the laying of the Minister’s report, or any further time authorized by the Senate, the House of Commons or both Houses of Parliament.
Terminology change — chairman
123. The English version of the Act is amended by replacing the word “chairman” with the word “chair” wherever it occurs in the following provisions: (a) subsection 36(2): (b) subsection 51(3); (c) section 52; (d) section 66.16; (e) sections 105 and 106; (f) section 108; and (g) section 114. AMENDMENTS TO THE COMPANIES’ CREDITORS ARRANGEMENT ACT 124. (1) Section 2 of the Companies’ Creditors Arrangement Act is renumbered as subsection 2(1). (2) The definitions “company” and “shareholder” in subsection 2(1) of the Act are replaced by the following:
“company” « compagnie »
“company” means any company, corporation or legal person incorporated by or under an Act of Parliament or of the legislature of a province, any incorporated company having assets or doing business in Canada, wherever incorporated, and any income trust, but does not include banks, authorized foreign banks within the meaning of section 2 of the Bank Act, railway or telegraph companies, insurance companies and companies to which the Trust and Loan Companies Act applies;
2004-2005 “shareholder” « actionnaire »
Protection des salariés, Faillite et insolvabil compa “shareholder” means a shareholder, member or holder of any units of any company to which this Act applies;
(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “bargaining agent” « agent négociateur »
“bargaining agent” means any trade union that has entered into a collective agreement on behalf of the employees of a company;
“cash-flow statement” « état de l’évolution de l’encaisse »
“cash-flow statement”, in respect of a company, means the statement referred to in paragraph 10(2)(a) indicating the company’s projected cash flow;
“claim” « réclamation »
“collective agreement” « convention collective »
“director” « administrateur »
“income trust” « fiducie de revenu »
“claim” means any indebtedness, liability or obligation of any kind that would be a claim provable within the meaning of section 2 of the Bankruptcy and Insolvency Act; “collective agreement”, in relation to a debtor company, means a collective agreement within the meaning of the jurisdiction governing collective bargaining between the debtor company and a bargaining agent; “director”, in respect of a company, includes any person, however designated, acting in any capacity that is similar to that of a director of a corporation and, in respect of an income trust, includes its trustee; “income trust” means a trust (a) that has assets in Canada, and (b) the units of which are traded on a prescribed stock exchange;
“initial application” « demande initiale »
“initial application” means the first application made under this Act in respect of a company;
98 “monitor” « contrôleur »
“Superintendent of Bankruptcy” « surintendant des faillites »
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“monitor”, in respect of a company, means the person appointed under section 11.7 to monitor the business and financial affairs of the company; “Superintendent of Bankruptcy” means the Superintendent of Bankruptcy appointed under subsection 5(1) of the Bankruptcy and Insolvency Act; (4) Subsection 2(1) of the English version of the Act is amended by adding the following in alphabetical order:
“prescribed” Version anglaise seulement
“prescribed” means prescribed by regulation; (5) Section 2 of the Act is amended by adding the following after subsection (1):
Meaning of “related”
(2) For the purpose of this Act, section 4 of the Bankruptcy and Insolvency Act applies for the purpose of determining whether a person is related to a company. 125. Subsection 3(1) of the Act is replaced by the following:
Application
3. (1) This Act applies in respect of a debtor company or affiliated debtor companies if the total of claims against the debtor company or affiliated debtor companies, determined in accordance with section 20, is more than $5,000,000 or any other amount that is prescribed. 126. Section 6 of the Act is renumbered as subsection 6(1) and is amended by adding the following:
Restriction — certain Crown claims
(2) Unless Her Majesty agrees otherwise, the court may sanction a compromise or an arrangement only if the compromise or arrangement provides for the payment in full to Her Majesty in right of Canada or a province, within six months after court sanction of the compromise or arrangement, of all amounts that were outstanding at the time of the application for an order under section 11 or 11.02 and that are of a kind that could be subject to a demand under
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Protection des salariés, Faillite et insolvabil compa (a) subsection 224(1.2) of the Income Tax Act; (b) any provision of the Canada Pension Plan or of the Employment Insurance Act that refers to subsection 224(1.2) of the Income Tax Act and provides for the collection of a contribution, as defined in the Canada Pension Plan, or an employee’s premium, or employer’s premium, as defined in the Employment Insurance Act, and of any related interest, penalties or other amounts; or (c) any provision of provincial legislation that has a purpose similar to subsection 224(1.2) of the Income Tax Act, or that refers to that subsection, to the extent that it provides for the collection of a sum, and of any related interest, penalties or other amounts, and the sum (i) has been withheld or deducted by a person from a payment to another person and is in respect of a tax similar in nature to the income tax imposed on individuals under the Income Tax Act, or (ii) is of the same nature as a contribution under the Canada Pension Plan if the province is a “province providing a comprehensive pension plan” as defined in subsection 3(1) of the Canada Pension Plan and the provincial legislation establishes a “provincial pension plan” as defined in that subsection.
Restriction — default of remittance to Crown
(3) If an order contains a provision authorized by section 11.09, no compromise or arrangement shall be sanctioned by the court if, at the time the court hears the application for sanction, Her Majesty in right of Canada or a province satisfies the court that the company is in default on any remittance of an amount referred to in subsection (2) that became due after the time of the application for an order under section 11.02.
Restriction — employees, etc.
(4) The court may sanction a compromise or an arrangement only if
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(a) the compromise or arrangement provides for payment to the employees and former employees of the company, immediately after the court’s sanction, of (i) amounts at least equal to the amounts that they would have been qualified to receive under paragraph 136(1)(d) of the Bankruptcy and Insolvency Act if the company had become bankrupt on the date of the filing of initial application in respect of the company, and (ii) wages, salaries, commissions or compensation for services rendered after that date and before the court’s sanction of the compromise or arrangement, together with, in the case of travelling salespersons, disbursements properly incurred by them in and about the company’s business during the same period; and (b) the court is satisfied that the company can and will make the payments as required under paragraph (a). Restriction — pensions plan
(5) If the company participates in a prescribed pension plan for the benefit of its employees, the court may sanction a compromise or an arrangement in respect of the company only if (a) the compromise or arrangement provides for payment, immediately after the court sanction, of the following amounts that are unpaid to the fund established for the purpose of the pension plan: (i) an amount equal to the sum of all amounts that were deducted from the employees’ remuneration for payment to the fund, (ii) if the prescribed pension plan is regulated by an Act of Parliament, (A) an amount equal to the normal cost, within the meaning of subsection 2(1) of the Pension Benefits Standards Regulations, 1985, that was required to be paid by the employer to the fund, and (B) an amount equal to the sum of all amounts that were required to be paid by the employer to the fund under a defined
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Protection des salariés, Faillite et insolvabil compa contribution provision, within the meaning of subsection 2(1) of the Pension Benefits Standards Act, 1985; and (iii) in the case of any other prescribed pension plan, (A) an amount equal to the amount that would be the normal cost, within the meaning of subsection 2(1) of the Pension Benefits Standards Regulations, 1985, that the employer would be required to pay to the fund if the prescribed plan were regulated by an Act of Parliament, and (B) an amount equal to the sum of all amounts that would have been required to be paid by the employer to the fund under a defined contribution provision, within the meaning of subsection 2(1) of the Pension Benefits Standards Act, 1985, if the prescribed plan were regulated by an Act of Parliament; and (b) the court is satisfied that the company can and will make the payments as required under paragraph (a).
Non-application of subsection (5)
(6) Despite subsection (5), the court may sanction a compromise or arrangement that does not allow for the payment of the amounts referred to in that subsection if it is satisfied that the relevant parties have entered into an agreement, approved by the relevant pension regulator, respecting the payment of those amounts. 127. Section 10 of the Act is renumbered as subsection 10(1) and is amended by adding the following:
Documents that must accompany initial application
(2) An initial application must be accompanied by (a) a statement indicating, on a weekly basis, the projected cash flow of the debtor company; (b) a report containing the prescribed representations of the debtor company regarding the preparation of the cash-flow statement; and
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(c) copies of all financial statements, audited or unaudited, prepared during the year before the application or, if no such statements were prepared in that year, a copy of the most recent such statement. Publication ban
(3) The court may make an order prohibiting the release to the public of any cash-flow statement, or any part of a cash-flow statement, if it is satisfied that the release would unduly prejudice the debtor company and the making of the order would not unduly prejudice the company’s creditors, but the court may, in the order, direct that the cash-flow statement or any part of it be made available to any person specified in the order on any terms or conditions that the court considers appropriate. 128. Sections 11 to 11.5 of the Act are replaced by the following:
General power of court
11. Despite anything in the Bankruptcy and Insolvency Act or the Winding-up and Restructuring Act, if an application is made under this Act in respect of a debtor company, the court, on the application of any person interested in the matter, may, subject to the restrictions set out in this Act, on notice to any other person or without notice as it may see fit, make any order that it considers appropriate in the circumstances.
Rights of suppliers
11.01 No order made under section 11 or 11.02 has the effect of (a) prohibiting a person from requiring immediate payment for goods, services, use of leased or licensed property or other valuable consideration provided after the order is made; or (b) requiring the further advance of money or credit.
Stays, etc. — initial application
11.02 (1) A court may, on an initial application in respect of a debtor company, make an order on any terms that it may impose, effective for the period that the court considers necessary, which period may not be more than 30 days,
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Protection des salariés, Faillite et insolvabil compa (a) staying, until otherwise ordered by the court, all proceedings taken or that might be taken in respect of the company under the Bankruptcy and Insolvency Act or the Winding-up and Restructuring Act; (b) restraining, until otherwise ordered by the court, further proceedings in any action, suit or proceeding against the company; and (c) prohibiting, until otherwise ordered by the court, the commencement of any action, suit or proceeding against the company.
Stays, etc. — other than initial application
(2) A court may, on an application in respect of a debtor company other than an initial application, make an order, on any terms that it may impose, (a) staying, until otherwise ordered by the court, for any period that the court considers necessary, all proceedings taken or that might be taken in respect of the company under an Act referred to in paragraph (1)(a); (b) restraining, until otherwise ordered by the court, further proceedings in any action, suit or proceeding against the company; and (c) prohibiting, until otherwise ordered by the court, the commencement of any action, suit or proceeding against the company.
Burden of proof on application
(3) The court shall not make the order unless (a) the applicant satisfies the court that circumstances exist that make the order appropriate; and (b) in the case of an order under subsection (2), the applicant also satisfies the court that the applicant has acted, and is acting, in good faith and with due diligence.
Restriction
(4) Orders doing anything referred to in subsection (1) or (2) may only be made under this section.
Stays — directors
11.03 (1) An order made under section 11.02 may provide that no person may commence or continue any action against a director of the company on any claim against directors that arose before the commencement of proceedings under this Act and that relates to obligations of the company if directors are under any law liable in their capacity as
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directors for the payment of those obligations, until a compromise or an arrangement in respect of the company, if one is filed, is sanctioned by the court or is refused by the creditors or the court. Exception
(2) Subsection (1) does not apply in respect of an action against a director on a guarantee given by the director relating to the company’s obligations or an action seeking injunctive relief against a director in relation to the company.
Persons deemed to be directors
(3) If all of the directors have resigned or have been removed by the shareholders without replacement, any person who manages or supervises the management of the business and affairs of the company is deemed to be a director for the purposes of this section.
Persons obligated under letter of credit or guarantee
11.04 No order made under section 11.02 has affect on any action, suit or proceeding against a person, other than the company in respect of whom the order is made, who is obligated under a letter of credit or guarantee in relation to the company.
Eligible financial contracts
11.05 (1) No order may be made under section 11.02 staying or restraining the exercise of any right to terminate, amend or claim any accelerated payment, or a forfeiture of the term, under an eligible financial contract.
Existing eligible financial contracts
(2) For greater certainty, if an eligible financial contract entered into before an order is made under section 11.02 is terminated on or after the date of the order, the setting off of obligations between the company and the other parties to the eligible financial contract, in accordance with its provisions, is permitted and, if net termination values determined in accordance with the eligible financial contract are owed by the company to another party to the eligible financial contract, that other party is deemed to be a creditor of the company with a claim against the company in respect of the net termination values.
Definitions
(3) The following definitions apply in this section.
2004-2005 “eligible financial contract” « contrat financier admissible »
Protection des salariés, Faillite et insolvabil compa “eligible financial contract” means (a) a currency or interest rate swap agreement; (b) a basis swap agreement; (c) a spot, future, forward or other foreign exchange agreement; (d) a cap, collar or floor transaction; (e) a commodity swap; (f) a forward rate agreement; (g) a repurchase or reverse repurchase agreement; (h) a spot, future, forward or other commodity contract; (i) an agreement to buy, sell, borrow or lend securities, to clear or settle securities transactions or to act as a depository for securities; (j) any derivative, combination or option in respect of, or agreement similar to, an agreement or contract referred to in paragraphs (a) to (i); (k) any master agreement in respect of any agreement or contract referred to in paragraphs (a) to (j); (l) any master agreement in respect of a master agreement referred to in paragraph (k); (m) a guarantee of the liabilities under an agreement or contract referred to in paragraphs (a) to (l); or (n) any agreement of a prescribed kind.
“net termination value” « valeur nette due à la date de résiliation »
“net termination value” means the net amount obtained after setting off the mutual obligations between the parties to an eligible financial contract in accordance with its provisions.
Member of the Canadian Payments Association
11.06 No order may be made under section 11.02 that has the effect of preventing a member of the Canadian Payments Association estab106
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lished by the Canadian Payments Act from ceasing to act as a clearing agent or group clearer for a company in accordance with that Act and the by-laws and rules of that Association. Aircraft objects
11.07 No order may be made under section 11.02 that has the effect of preventing a creditor who holds security on aircraft objects — or a lessor of aircraft objects — under an agreement with a company from taking possession of the aircraft objects (a) if, after the commencement of proceedings under this Act, the company defaults in protecting or maintaining the aircraft objects in accordance with the agreement; (b) 60 days after the commencement of proceedings under this Act unless, during that period, the company (i) remedied the default of every other obligation under the agreement, other than a default constituted by the commencement of proceedings under this Act or the breach of a provision in the agreement relating to the company’s financial condition, (ii) agreed to perform the obligations under the agreement, other than an obligation not to become insolvent or an obligation relating to the company’s financial condition, until proceedings under this Act end, and (iii) agreed to perform all the obligations arising under the agreement after the proceedings under this Act end; or (c) if, during the period that begins 60 days after the commencement of the proceedings under this Act and ends on the day on which proceedings under this Act end, the company defaults in performing an obligation under the agreement, other than an obligation not to become insolvent or an obligation relating to the company’s financial condition.
Restriction — certain powers, duties and functions
11.08 No order may be made under section 11.02 that affects
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Protection des salariés, Faillite et insolvabil compa (a) the exercise or performance by the Minister of Finance or the Superintendent of Financial Institutions of any power, duty or function assigned to them by the Bank Act, the Cooperative Credit Associations Act, the Insurance Companies Act or the Trust and Loan Companies Act; (b) the exercise or performance by the Governor in Council, the Minister of Finance or the Canada Deposit Insurance Corporation of any power, duty or function assigned to them by the Canada Deposit Insurance Corporation Act; or (c) the exercise by the Attorney General of Canada of any power, assigned to him or her by the Winding-up and Restructuring Act.
Stay — Her Majesty
11.09 (1) An order made under section 11.02 may provide that (a) Her Majesty in right of Canada may not exercise rights under subsection 224(1.2) of the Income Tax Act or any provision of the Canada Pension Plan or of the Employment Insurance Act that refers to subsection 224(1.2) of the Income Tax Act and provides for the collection of a contribution, as defined in the Canada Pension Plan, or an employee’s premium, or employer’s premium, as defined in the Employment Insurance Act, and of any related interest, penalties or other amounts, in respect of the company if the company is a tax debtor under that subsection or provision, for the period that the court considers appropriate but ending not later than (i) the expiry of the order, (ii) the refusal of a proposed compromise by the creditors or the court, (iii) six months following the court sanction of a compromise or an arrangement, (iv) the default by the company on any term of a compromise or an arrangement, or (v) the performance of a compromise or an arrangement in respect of the company; and
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(b) Her Majesty in right of a province may not exercise rights under any provision of provincial legislation in respect of the company if the company is a debtor under that legislation and the provision has a purpose similar to subsection 224(1.2) of the Income Tax Act, or refers to that subsection, to the extent that it provides for the collection of a sum, and of any related interest, penalties or other amounts, and the sum (i) has been withheld or deducted by a person from a payment to another person and is in respect of a tax similar in nature to the income tax imposed on individuals under the Income Tax Act, or (ii) is of the same nature as a contribution under the Canada Pension Plan if the province is a “province providing a comprehensive pension plan” as defined in subsection 3(1) of the Canada Pension Plan and the provincial legislation establishes a “provincial pension plan” as defined in that subsection, for the period that the court considers appropriate but ending not later than the occurrence or time referred to in whichever of subparagraphs (a)(i) to (v) that may apply. When order ceases to be in effect
(2) The portions of an order made under section 11.02 that affect the exercise of rights of Her Majesty referred to in paragraph (1)(a) or (b) cease to be in effect if (a) the company defaults on the payment of any amount that becomes due to Her Majesty after the order is made and could be subject to a demand under (i) subsection 224(1.2) of the Income Tax Act, (ii) any provision of the Canada Pension Plan or of the Employment Insurance Act that refers to subsection 224(1.2) of the Income Tax Act and provides for the collection of a contribution, as defined in the Canada Pension Plan, or an employee’s premium, or employer’s premium, as
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Protection des salariés, Faillite et insolvabil compa defined in the Employment Insurance Act, and of any related interest, penalties or other amounts, or (iii) any provision of provincial legislation that has a purpose similar to subsection 224(1.2) of the Income Tax Act, or that refers to that subsection, to the extent that it provides for the collection of a sum, and of any related interest, penalties or other amounts, and the sum (A) has been withheld or deducted by a person from a payment to another person and is in respect of a tax similar in nature to the income tax imposed on individuals under the Income Tax Act, or (B) is of the same nature as a contribution under the Canada Pension Plan if the province is a “province providing a comprehensive pension plan” as defined in subsection 3(1) of the Canada Pension Plan and the provincial legislation establishes a “provincial pension plan” as defined in that subsection; or (b) any other creditor is or becomes entitled to realize a security on any property that could be claimed by Her Majesty in exercising rights under (i) subsection 224(1.2) of the Income Tax Act, (ii) any provision of the Canada Pension Plan or of the Employment Insurance Act that refers to subsection 224(1.2) of the Income Tax Act and provides for the collection of a contribution, as defined in the Canada Pension Plan, or an employee’s premium, or employer’s premium, as defined in the Employment Insurance Act, and of any related interest, penalties or other amounts, or (iii) any provision of provincial legislation that has a purpose similar to subsection 224(1.2) of the Income Tax Act, or that refers to that subsection, to the extent that it provides for the collection of a sum, and of any related interest, penalties or other amounts, and the sum
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Wage Earner Protection, Bankruptcy an Arrang (A) has been withheld or deducted by a person from a payment to another person and is in respect of a tax similar in nature to the income tax imposed on individuals under the Income Tax Act, or (B) is of the same nature as a contribution under the Canada Pension Plan if the province is a “province providing a comprehensive pension plan” as defined in subsection 3(1) of the Canada Pension Plan and the provincial legislation establishes a “provincial pension plan” as defined in that subsection.
Operation of similar legislation
(3) An order made under section 11.02, other than the portions of that order that affect the exercise of rights of Her Majesty referred to in paragraph (1)(a) or (b), does not affect the operation of (a) subsections 224(1.2) and (1.3) of the Income Tax Act, (b) any provision of the Canada Pension Plan or of the Employment Insurance Act that refers to subsection 224(1.2) of the Income Tax Act and provides for the collection of a contribution, as defined in the Canada Pension Plan, or an employee’s premium, or employer’s premium, as defined in the Employment Insurance Act, and of any related interest, penalties or other amounts, or (c) any provision of provincial legislation that has a purpose similar to subsection 224(1.2) of the Income Tax Act, or that refers to that subsection, to the extent that it provides for the collection of a sum, and of any related interest, penalties or other amounts, and the sum
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Protection des salariés, Faillite et insolvabil compa (i) has been withheld or deducted by a person from a payment to another person and is in respect of a tax similar in nature to the income tax imposed on individuals under the Income Tax Act, or (ii) is of the same nature as a contribution under the Canada Pension Plan if the province is a “province providing a comprehensive pension plan” as defined in subsection 3(1) of the Canada Pension Plan and the provincial legislation establishes a “provincial pension plan” as defined in that subsection, and for the purpose of paragraph (c), the provision of provincial legislation is, despite any Act of Canada or of a province or any other law, deemed to have the same effect and scope against any creditor, however secured, as subsection 224(1.2) of the Income Tax Act in respect of a sum referred to in subparagraph (c)(i), or as subsection 23(2) of the Canada Pension Plan in respect of a sum referred to in subparagraph (c)(ii), and in respect of any related interest, penalties or other amounts.
Regulatory bodies
11.1 (1) Subject to subsection (3), no order made under section 11.02 affects the rights of a regulatory body with respect to any investigation in respect of the company or any action, suit or proceeding taken or to be taken by it against the company, except when it is seeking to enforce any of its rights as a secured creditor or an unsecured creditor.
Declaration that regulatory body is acting as creditor
(2) If there is a dispute as to whether a regulatory body is seeking to enforce any of its rights as a secured creditor or an unsecured creditor, the court may, on application made by the company with notice given to the regulatory body, make an order declaring that the regulatory body is or would be so seeking to enforce its rights.
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Exception — compromise or arrangement not viable
(3) Subsection (1) does not apply in respect of any or all actions, suits or proceedings taken or to be taken by a regulatory body if the court, on application made by the company with notice given to the regulatory body, makes an order declaring that a viable compromise or arrangement could not be made in respect of the company if that subsection were to apply.
Restriction
(4) The court shall not make the declaration referred to in subsection (3) if it is of the opinion that it is in the public interest that the regulatory body not be affected by the order made under section 11.02.
Meaning of “regulatory body”
(5) In this section, “regulatory body” means any person or body who has powers, duties or functions relating to the enforcement or administration of any Act of Parliament or of the legislature of a province and includes any person or body prescribed to be a regulatory body for the purpose of this Act.
Interim financing
11.2 (1) A court may, on application by a debtor company, make an order, on any conditions that the court considers appropriate, declaring that the property of the company is subject to a security or charge in favour of any person specified in the order who agrees to lend to the company an amount that is approved by the court as being required by the company, having regard to its cash-flow statement, (a) for the period of 30 days following the initial application in respect of the company if the order is made on the initial application in respect of the company; or (b) for any period specified in the order if the order is made on any application in respect of a company other than the initial application and notice has been given to the secured creditors likely to be affected by the security or charge.
Restriction
(2) An order may be made under subsection (1) in respect of any period after the period of 30 days following the initial application in respect of the company only if the monitor has reported to the court under paragraph 23(1)(b) that the company’s cash-flow statement is reasonable.
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Rank
(3) The court may specify in the order that the security or charge ranks in priority over the claim of any secured creditor of the company.
Other orders
(4) The court may specify in the order that the security or charge ranks in priority over any security or charge arising from a previous order made under subsection (1) only with the consent of the person in whose favour the previous order was made.
Factors to be considered
(5) In deciding whether to make an order referred to in subsection (1), the court must consider, among other things, (a) the period during which the company is expected to be subject to proceedings under this Act; (b) how the company is to be governed during the proceedings; (c) whether the company’s management has the confidence of its major creditors; (d) whether the loan will enhance the prospects of a viable compromise or arrangement being made in respect of the company; (e) the nature and value of the company’s assets; and (f) whether any creditor will be materially prejudiced as a result of the company’s continued operations.
Assignments
11.3 (1) The court may, on the application of a debtor company, make an order assigning the rights and obligations of the company under any agreement to any person, to be specified by the court, who has agreed to the assignment.
Notice
(2) The applicant must give notice of the assignment in the prescribed manner to every party to the agreement.
Exceptions
(3) Subsection (1) does not apply in respect of rights and obligations (a) under an eligible financial contract within the meaning of subsection 11.05(3); (b) under a collective agreement; or
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(c) that are not assignable by reason of their nature. Factors to be considered
(4) In deciding whether to make an assignment, the court must consider, among other things, (a) whether the person to whom the rights and obligations are to be assigned would be able to perform the obligations; and (b) whether it would be appropriate to assign the rights and obligations to that person.
Restriction
(5) The court may not make an order assigning an agreement unless it is satisfied that all financial defaults in relation to the agreement will be remedied.
Critical supplier
11.4 (1) On application by a debtor company, the court may make an order declaring a person to be a critical supplier to the company if the court is satisfied that the person is a supplier of goods or services to the company and that those goods or services are critical to the company’s continued operation.
Obligation to supply
(2) If the court declares a person to be a critical supplier, the court may make an order requiring the person to supply any goods or services specified by the court to the company on any terms and conditions that are consistent with the supply relationship or that the court considers appropriate.
Security or charge in favour of critical supplier
(3) If the court makes an order under subsection (2), the court shall, in the order, declare that the property of the company is subject to a security or charge in favour of the person declared to be a critical supplier, in an amount equal to the value of the goods or services supplied under the terms of the order.
Rank
(4) The court may specify in the order that the security or charge ranks in priority over the claim of any secured creditor of the company.
Removal of directors
11.5 (1) The court may, on the application of any person interested in the matter, make an order removing from office any director of a debtor company in respect of which an order has been made under this Act if the court is satisfied that the director is unreasonably impairing or is likely to unreasonably impair
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Protection des salariés, Faillite et insolvabil compa the possibility of a viable compromise or arrangement being made in respect of the company or is acting or is likely to act inappropriately as a director in the circumstances.
Filling vacancy
(2) The court may, by order, fill any vacancy created under subsection (1).
Security or charge relating to director’s indemnification
11.51 (1) The court may, on the application of a debtor company, make an order declaring that the property of the company is subject to a security or charge, in an amount that the court considers appropriate, in favour of any director or officer of the company to indemnify the director or officer against obligations and liabilities that he or she may incur as a director or an officer of the company after the commencement of proceedings against the company under this Act.
Rank
(2) The court may specify in the order that the security or charge ranks in priority over the claim of any secured creditor of the company.
Restriction — indemnification insurance
(3) The court shall not make the order if, in its opinion, the company could obtain adequate indemnification insurance for the director or officer at a reasonable cost.
Declaration in cases of gross negligence, etc.
(4) The court shall make an order declaring that the security or charge does not apply in respect of a specific obligation or liability incurred by a director or an officer if it is of the opinion that the obligation or liability was incurred as a result of the director’s or officer’s gross negligence or wilful misconduct or, in the Province of Quebec, the director’s gross or intentional fault.
Court may order security or charge to cover certain costs
11.52 The court may make an order declaring that property of a debtor company is subject to a security or charge, in an amount that the court considers appropriate, in respect of (a) the costs of the monitor, including the remuneration and expenses of any financial, legal or other experts engaged by the monitor in the course of the monitor’s duties; (b) the remuneration and expenses of any financial, legal or other experts engaged by the company for the purpose of proceedings under this Act; and
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(c) the costs of any interested party in relation to the remuneration and expenses of any financial, legal or other experts engaged by it, if the court is satisfied that the incurring of those costs is necessary for the effective participation of the interested party in the proceedings under this Act.
129. Section 11.7 of the Act is replaced by the following: Court to appoint monitor
11.7 (1) When an order is made on the initial application in respect of a debtor company, the court shall at the same time appoint a person to monitor the business and financial affairs of the company. The person so appointed must be a trustee, within the meaning of subsection 2(1) of the Bankruptcy and Insolvency Act.
Restrictions on who may be monitor
(2) Except with the permission of the court and on any conditions that the court may impose, no trustee may be appointed as monitor in relation to a company (a) if the trustee is or, at any time during the two preceding years, was (i) a director, an officer or an employee of the company, (ii) related to the company or to any director or officer of the company, or (iii) the auditor, accountant or legal counsel, or a partner or an employee of the auditor, accountant or legal counsel, of the company; or (b) if the trustee is (i) the trustee under a trust indenture issued by the company or any person related to the company, or the holder of a power of attorney under an act constituting a hypothec within the meaning of the Civil Code of Quebec that is granted by the company or any person related to the company, or
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Protection des salariés, Faillite et insolvabil compa (ii) related to the trustee, or the holder of a power of attorney, referred to in subparagraph (i).
Court may replace monitor
(3) On application by a creditor of the company, the court may, if it considers it appropriate in the circumstances, replace the monitor by appointing another trustee, within the meaning of subsection 2(1) of the Bankruptcy and Insolvency Act, to monitor the business and financial affairs of the company. 130. Section 12 of the Act is replaced by the following:
Fixing of deadline for filing claims
12. The court may make an order fixing a deadline for creditors to file their claims against a company for the purpose of voting at a creditors’ meeting held under section 4 or 5. 131. Sections 18 to 22 of the Act are replaced by the following: PART III GENERAL CLAIMS
Claims that may be dealt with by a compromise or an arrangement
19. (1) Subject to subsection (2), in addition to deemed claims, the only claims that may be dealt with by a compromise or an arrangement in respect of a debtor company are (a) claims that relate to debts and liabilities, present or future, to which the company is subject on the earlier of (i) the day on which the initial application was made in respect of the company, and (ii) if the company had filed a notice of intention under section 50.4 of the Bankruptcy and Insolvency Act or an application under this Act was made by the company with the consent of inspectors referred to in section 116 of the Bankruptcy and Insolvency Act, the day that is the date of the initial bankruptcy event within the meaning of subsection 2(1) of that Act; and (b) claims that relate to debts and liabilities, present or future, to which the company may become subject before the compromise or arrangement is sanctioned by reason of any
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obligation incurred by the company before the earlier of the days referred to in subparagraphs (a)(i) and (ii). Exception
(2) A compromise or an arrangement in respect of a debtor company may not deal with any claim that relates to any of the following debts or liabilities unless the compromise or arrangement explicitly provides for the claim’s compromise and the relevant creditor has agreed to the compromise or arrangement: (a) any fine, penalty, restitution order or other order similar in nature to a fine, penalty or restitution order, imposed by a court in respect of an offence; (b) any award of damages by a court in civil proceedings in respect of (i) bodily harm intentionally inflicted, or sexual assault, or (ii) wrongful death resulting from an act referred to in subparagraph (i); (c) any debt or liability arising out of fraud, embezzlement, misappropriation or defalcation while acting in a fiduciary capacity or, in the Province of Quebec, as a trustee or an administrator of the property of others; (d) any debt or liability for obtaining property or services by false pretences or fraudulent misrepresentation, other than a debt or liability of the company that arises from the purchase or sale of a share or unit of the company or from the rescission of any such purchase or sale; or (e) any debt for interest owed in relation to an amount referred to in any of paragraphs (a) to (d).
Determination of amount of claims
20. (1) For the purposes of this Act, the amount represented by a claim of any secured or unsecured creditor is to be determined as follows: (a) the amount of an unsecured claim is the amount
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Protection des salariés, Faillite et insolvabil compa (i) in the case of a company in the course of being wound up under the Winding-up and Restructuring Act, proof of which has been made in accordance with that Act, (ii) in the case of a company that has made an authorized assignment or against which a bankruptcy order has been made under the Bankruptcy and Insolvency Act, proof of which has been made in accordance with that Act, or (iii) in the case of any other company, proof of which might be made under the Bankruptcy and Insolvency Act, but if the amount so provable is not admitted by the company, the amount is to be determined by the court on summary application by the company or by the creditor; and (b) the amount of a secured claim is the amount, proof of which might be made under the Bankruptcy and Insolvency Act if the claim were unsecured, but the amount if not admitted by the company is, in the case of a company subject to pending proceedings under the Winding-up and Restructuring Act or the Bankruptcy and Insolvency Act, to be established by proof in the same manner as an unsecured claim under the Winding-up and Restructuring Act or the Bankruptcy and Insolvency Act, as the case may be, and, in the case of any other company, the amount is to be determined by the court on summary application by the company or the creditor.
Admission of claims
(2) Despite subsection (1), the company may admit the amount of a claim for voting purposes under reserve of the right to contest liability on the claim for other purposes, and nothing in this Act, the Winding-up and Restructuring Act or the Bankruptcy and Insolvency Act prevents a secured creditor from voting at a meeting of secured creditors or any class of them in respect of the total amount of a claim as admitted.
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Claims acquired after initial application
(3) No person is entitled to vote on a claim acquired after the initial application in respect of the company, unless the entire claim is acquired.
Law of set-off or compensation to apply
21. The law of set-off or compensation applies to all claims made against a debtor company and to all actions instituted by it for the recovery of debts due to the company in the same manner and to the same extent as if the company were plaintiff or defendant, as the case may be. CLASSES OF CREDITORS
Company may establish classes
22. (1) Subject to subsection (3), a debtor company may divide its creditors into classes for the purpose of a meeting to be held under section 4 or 5 in respect of a compromise or an arrangement relating to a company and, if it does so, it must apply to the court for approval of the division before any meeting is held.
Factors
(2) For the purpose of subsection (1), creditors may be included in the same class if their interests are sufficiently similar to give them a commonality of interest, taking into account (a) the nature of the debts, liabilities or obligations giving rise to their claims; (b) the nature and rank of any security in respect of their claims; (c) the remedies available to the creditors in the absence of the compromise or arrangement being sanctioned, and the extent to which the creditors would recover their claims by exercising those remedies; and (d) any further criteria, consistent with those set out in paragraphs (a) to (c), that are prescribed.
Claims of shareholders
(3) Creditors having a claim against a debtor company arising from the rescission of a purchase or sale of a share or unit of the company — or a claim for damages arising from the purchase or sale of a share or unit of the
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Protection des salariés, Faillite et insolvabil compa company — must be in the same class of creditors in relation to those claims and may not, as members of that class, vote at a meeting to be held under section 4 in respect of a compromise or an arrangement relating to the company. MONITORS
Duties and functions
23. (1) The monitor shall (a) except as otherwise ordered by the court, when an order is made on the initial application in respect of a debtor company, (i) publish, without delay after the order is made, once a week for two consecutive weeks, or as otherwise directed by the court, in one or more newspapers in Canada specified by the court, a notice containing the prescribed information, and (ii) within five days after the order is made, (A) send a copy of the order to every known creditor who has a claim against the company of more than $1,000, and (B) make a list showing the name and address of those creditors publicly available in the prescribed manner; (b) review the company’s cash-flow statement as to its reasonableness and file a report with the court on the monitor’s findings; (c) make, or cause to be made, any appraisal or investigation the monitor considers necessary to determine with reasonable accuracy the state of the company’s business and financial affairs and the cause of its financial difficulties or insolvency and file a report with the court on the monitor’s findings; (d) file a report with the court on the state of the company’s business and financial affairs, containing prescribed information, (i) without delay after ascertaining any material adverse change in the company’s projected cash-flow or financial circumstances, (ii) at least seven days before any meeting of creditors under section 4 or 5,
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(iii) not later than 45 days, or any longer period that the court may specify, after the end of each of the company’s fiscal quarters, and (iv) at any other times that the court may order; (e) advise the company’s creditors of the filing of the report referred to in any of paragraphs (b) to (d); (f) file with the Superintendent of Bankruptcy a copy of the documents specified by the regulations and pay the prescribed filing fee; (g) attend court proceedings held under this Act that relate to the company, and meetings of the company’s creditors, if the monitor considers that his or her attendance is necessary for the fulfilment of his or her duties or functions; (h) if the monitor is of the opinion that it would be more beneficial to the company’s creditors if proceedings in respect of the company were taken under the Bankruptcy and Insolvency Act, so advise the court without delay after coming to that opinion; (i) advise the court on the reasonableness and fairness of any compromise or arrangement that is proposed between the company and its creditors; (j) unless the court otherwise orders, make publicly available, in the prescribed manner, all documents filed with the court, and all court decisions, relating to proceedings held under this Act in respect the company and provide the company’s creditors with information as to how they may access those documents and decisions; and (k) carry out any other functions in relation to the company that the court may direct.
Monitor not liable
(2) If the monitor acts in good faith and takes reasonable care in preparing the report referred to in any of paragraphs (1)(b) to (d), the monitor
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Right of access
24. For the purposes of monitoring the company’s business and financial affairs, the monitor shall have access to the company’s property, including the premises, books, records, data, including data in electronic form, and other financial documents of the company, to the extent that is necessary to adequately assess the company’s business and financial affairs.
Obligation to act honestly and in good faith
25. In exercising any of his or her powers or in performing any of his or her duties and functions, the monitor must act honestly and in good faith and comply with the Code of Ethics referred to in section 13.5 of the Bankruptcy and Insolvency Act. POWERS, DUTIES AND FUNCTIONS OF SUPERINTENDENT OF BANKRUPTCY
Public records
26. (1) The Superintendent of Bankruptcy must keep, or cause to be kept, in the form that he or she considers appropriate and for the prescribed period, a public record of prescribed information relating to proceedings under this Act. On request, and on payment of the prescribed fee, the Superintendent of Bankruptcy must provide, or cause to be provided, any information contained in that public record.
Other records
(2) The Superintendent of Bankruptcy must keep, or cause to be kept, in the form that he or she considers appropriate and for the prescribed period, any other records relating to the administration of this Act that he or she considers appropriate.
Applications to court and right to intervene
27. The Superintendent of Bankruptcy may apply to the court to review the appointment or conduct of a monitor and may intervene, as though he or she were a party, in any matter or proceeding in court relating to the appointment or conduct of a monitor.
Complaints
28. The Superintendent of Bankruptcy must receive and keep a record of all complaints regarding the conduct of monitors.
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Investigations
29. (1) The Superintendent of Bankruptcy may make, or cause to be made, any inquiry or investigation regarding the conduct of monitors that he or she considers appropriate.
Rights
(2) For the purpose of the inquiry or investigation, the Superintendent of Bankruptcy or any person whom he or she appoints for the purpose (a) shall have access to and the right to examine and make copies of all books, records, data, including data in electronic form, documents and papers in the possession or under the control of a monitor under this Act; and (b) may, with the leave of the court granted on an ex parte application, examine the books, records, data, including data in electronic form, documents and papers relating to any compromise or arrangement to which this Act applies that are in the possession or under the control of any other person designated in the order granting the leave, and for that purpose may under a warrant from the court enter and search any premises.
Staff
(3) The Superintendent of Bankruptcy may engage the services of persons having technical or specialized knowledge, and persons to provide administrative services, to assist the Superintendent of Bankruptcy in conducting an inquiry or investigation, and may establish the terms and conditions of their engagement. The remuneration and expenses of those persons, when certified by the Superintendent of Bankruptcy, are payable out of the appropriation for the office of the Superintendent.
Powers in relation to licence
30. (1) If, after making or causing to be made an inquiry or investigation into the conduct of a monitor, it appears to the Superintendent of Bankruptcy that the monitor has not fully complied with this Act and its regulations or that it is in the public interest to do so, the Superintendent of Bankruptcy may (a) cancel or suspend the monitor’s licence as a trustee under the Bankruptcy and Insolvency Act; or
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Protection des salariés, Faillite et insolvabil compa (b) place any condition or limitation on the licence that he or she considers appropriate.
Notice to trustee
(2) Before deciding whether to exercise any of the powers referred to in subsection (1), the Superintendent of Bankruptcy shall send the monitor written notice of the powers that the Superintendent may exercise and the reasons why they may be exercised and afford the monitor a reasonable opportunity for a hearing.
Subpoena or summons
(3) The Superintendent of Bankruptcy may, for the purpose of the hearing, issue a subpoena or other request or summons, requiring and commanding any person named in it (a) to appear at the time and place mentioned in it; (b) to testify to all matters within his or her knowledge relative to the subject-matter of the inquiry or investigation into the conduct of the monitor; and (c) to bring and produce any books, records, data, including data in electronic form, documents or papers in the person’s possession or under the control of the person relative to the subject-matter of the inquiry or investigation.
Effect throughout Canada
(4) A person may be summoned from any part of Canada by virtue of a subpoena, request or summons issued under subsection (3).
Fees and allowances
(5) Any person summoned under subsection (3) is entitled to receive the like fees and allowances for so doing as if summoned to attend before the Federal Court.
Procedure at hearing
(6) At the hearing, the Superintendent of Bankruptcy (a) has the power to administer oaths; (b) is not bound by any legal or technical rules of evidence in conducting the hearing; (c) shall deal with the matters set out in the notice of the hearing as informally and expeditiously as the circumstances and a consideration of fairness permit; and (d) shall cause a summary of any oral evidence to be made in writing.
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Record
(7) The notice referred to in subsection (2) and, if applicable, the summary of oral evidence referred to in paragraph (6)(d), together with any documentary evidence that the Superintendent of Bankruptcy receives in evidence, form the record of the hearing, and that record and the hearing are public unless the Superintendent of Bankruptcy is satisfied that personal or other matters that may be disclosed are of such a nature that the desirability of avoiding public disclosure of those matters, in the interest of a third party or in the public interest, outweighs the desirability of the access by the public to information about those matters.
Decision
(8) The decision of the Superintendent of Bankruptcy after the hearing, together with the reasons for the decision, must be given in writing to the monitor not later than three months after the conclusion of the hearing, and is public.
Review by Federal Court
(9) A decision of the Superintendent of Bankruptcy given under subsection (8) is deemed to be a decision of a federal board, commission or other tribunal that may be reviewed and set aside under the Federal Courts Act.
Delegation
31. (1) The Superintendent of Bankruptcy may, in writing, authorize any person to exercise or perform, subject to any terms and conditions that he or she may specify in the authorization, any of the powers, duties or functions of the Superintendent of Bankruptcy under sections 29 and 30.
Notification to monitor
(2) If the Superintendent of Bankruptcy delegates in accordance with subsection (1), the Superintendent or the delegate must give notice of the delegation in the prescribed manner to any monitor who may be affected by the delegation. AGREEMENTS
Disclaimer or resiliation of agreements
32. (1) Subject to subsection (3), a debtor company may disclaim or resiliate any agreement to which it is a party on the day of the filing of the initial application in respect of the company by giving 30 days notice to the other parties to the agreement in the prescribed manner.
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(2) Subsection (1) does not apply in respect
Exceptions
of (a) an eligible financial contract within the meaning of subsection 11.05(3); (b) a collective agreement; (c) a financing agreement if the debtor is the borrower; and (d) a lease of real property or an immovable if the debtor is the lessor. Party may challenge
(3) Within 15 days after being given notice of the disclaimer or resiliation, a party to the agreement may apply to the court for a declaration that subsection (1) does not apply in respect of the agreement, and the court, on notice to any parties that it may direct, shall, subject to subsection (4), make that declaration.
Circumstances for not making declaration
(4) No declaration under subsection (3) shall be made if the court is satisfied that a viable compromise or arrangement could not be made in respect of the company without the disclaimer or resiliation of the agreement and all other agreements that the company has disclaimed or resiliated under subsection (1).
Intellectual property
(5) If the company has, in any agreement, granted the use of any intellectual property to a party to the agreement, the disclaimer or resiliation of the agreement does not affect the party’s right to use the intellectual property so long as that party continues to perform its obligations in relation to the use of the intellectual property.
Deemed claim of other party
(6) If an agreement is disclaimed or resiliated by a company, every other party to the agreement is deemed to have a claim for damages as an unsecured creditor.
Collective agreements
33. (1) If proceedings under this Act have been commenced in respect of a debtor company, any collective agreement that the company has entered into as the employer remains in force, and may not be altered except as provided in this section or under the laws of the jurisdiction governing collective bargaining between the company and the bargaining agent.
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Application for authorization to serve notice to bargain
(2) A debtor company that is a party to a collective agreement and that is unable to reach a voluntary agreement with the bargaining agent to revise any of the provisions of the collective agreement may, on giving five days notice to the bargaining agent, apply to the court for an order authorizing the company to serve a notice to bargain under the laws of the jurisdiction governing collective bargaining between the company and the bargaining agent.
Conditions for issuance of order
(3) The court may issue the order only if it is satisfied that (a) a viable compromise or arrangement could not be made in respect of the company, taking into account the terms of the collective agreement; (b) the company has made good faith efforts to renegotiate the provisions of the collective agreement; and (c) a failure to issue the order is likely to result in irreparable damage to the company.
No delay on vote
(4) The vote of the creditors in respect of a compromise or an arrangement may not be delayed solely because the period provided in the laws of the jurisdiction governing collective bargaining between the company and the bargaining agent has not expired.
Claims arising from termination or amendment
(5) If the parties to the collective agreement agree to revise the collective agreement after proceedings have been commenced under this Act in respect of the company, the bargaining agent that is a party to the agreement is deemed to have a claim, as an unsecured creditor, for an amount equal to the value of concessions granted by the bargaining agent with respect to the remaining term of the collective agreement.
Order to disclose information
(6) On the application of the bargaining agent and on notice to the person to whom the application relates, the court may, subject to any terms and conditions it specifies, make an order requiring the person to make available to the bargaining agent any information specified by the court in the person’s possession or control
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that relates to the company’s business or financial affairs and that is relevant to the collective bargaining between the company and the bargaining agent. The court may make the order only after the company has been authorized to serve a notice to bargain under subsection (2). Parties
(7) For the purpose of this section, the parties to a collective agreement are the debtor company and the bargaining agent that are bound by the collective agreement.
Unrevised collective agreements remain in force
(8) For greater certainty, any collective agreement that the company and the bargaining agent have not agreed to revise remains in force, and the court shall not alter its terms.
Certain rights limited
34. (1) No person may terminate or amend any agreement, including a security agreement, with a debtor company, or claim an accelerated payment, or a forfeiture of the term, under any agreement, including a security agreement, with a debtor company by reason only that an order has been made under this Act in respect of the company.
Lease
(2) If the agreement referred to in subsection (1) is a lease, the lessor may not terminate or amend the lease by reason only that an order has been made under this Act in respect of the company or that the company has not paid rent in respect of any period before the filing of the initial application in respect of the company.
Public utilities
(3) No public utility may discontinue service to a debtor company by reason only that an order has been made under this Act in respect of the company or that the company has not paid for services rendered, or for goods provided, before the filing of the initial application in respect of the company.
Certain acts not prevented
(4) Nothing in this section is to be construed as (a) prohibiting a person from requiring payments to be made in cash for goods, services, use of leased property or other valuable consideration provided after the date of the filing of initial application in respect of the company; or
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(b) requiring the further advance of money or credit.
Provisions of section override agreement
(5) Any provision in an agreement that has the effect of providing for, or permitting, anything that, in substance, is contrary to this section is of no force or effect.
Powers of court
(6) The court may, on application by a party to an agreement, declare that this section does not apply, or applies only to the extent declared by the court, if the applicant satisfies the court that the operation of this section would likely cause the applicant significant financial hardship. OBLIGATIONS AND PROHIBITIONS
Obligation to provide assistance
35. (1) A debtor company shall provide to the monitor the assistance that is necessary to enable the monitor to adequately carry out the monitor’s functions.
Obligation to duties set out in section 158 of the Bankruptcy and Insolvency Act
(2) A debtor company shall perform the duties set out in section 158 of the Bankruptcy and Insolvency Act that are appropriate and applicable in the circumstances
Restriction on disposal of certain business assets
36. (1) A debtor company in respect of which an order has been made under this Act may not sell or dispose of any of its assets outside the ordinary course of its business unless authorized to do so by a court.
Notice to creditors
(2) A company that applies to the court for the authorization must give notice of the application to all secured creditors who are likely to be affected by the proposed sale or disposal of the assets to which the application relates.
Factors to be considered
(3) In deciding whether to grant the authorization, the court must consider, among other things, (a) whether the process leading to the proposed sale or disposal of the assets to which the application relates was reasonable in the circumstances;
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Protection des salariés, Faillite et insolvabil compa (b) whether the monitor approved the process leading to the proposed sale or disposal of the assets; (c) whether the monitor has filed with the court a report stating that in his or her opinion the sale or disposal of the assets would be more beneficial to the creditors than if the sale or disposal took place under the Bankruptcy and Insolvency Act; (d) the extent to which the creditors were consulted in respect of the proposed sale or disposal of the assets; (e) the effects of the proposed sale or disposal on the creditors and other interested parties; and (f) whether the consideration to be received for the assets is reasonable and fair, taking into account the market value of the assets.
Additional factors
(4) In addition to taking the factors referred to in subsection (3) into account, if the proposed sale or disposal of the assets is to a person who is related to the company, the court may grant the authorization only if it is satisfied that (a) good faith efforts were made to sell or dispose of the assets to persons who are not related to the company or who are neither directors or officers of the company nor individuals who control it; and (b) the consideration to be received is superior to the consideration that would be received under all other offers actually received in respect of the assets.
Direction that assets may be sold free of charges, etc.
(5) In granting an authorization for the sale or disposal of assets, the court may order that the assets may be sold or disposed of free and clear of any security, charge or other restriction, but if it so orders, it shall also order that the proceeds realized from the sale or disposal of the assets are subject to a security, charge or other restriction in favour of the creditors whose security, charges or other restrictions are affected by the order.
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Related persons
(6) For the purpose of this section, a person who is related to the debtor company includes a person who controls the company, a director or an officer of the company and a person who is related to a director or an officer of the company. HER MAJESTY
Deemed trusts
37. (1) Subject to subsection (2), despite any provision in federal or provincial legislation that has the effect of deeming property to be held in trust for Her Majesty, property of a debtor company shall not be regarded as being held in trust for Her Majesty unless it would be so regarded in the absence of that statutory provision.
Exceptions
(2) Subsection (1) does not apply in respect of amounts deemed to be held in trust under subsection 227(4) or (4.1) of the Income Tax Act, subsection 23(3) or (4) of the Canada Pension Plan or subsection 86(2) or (2.1) of the Employment Insurance Act (each of which is in this subsection referred to as a “federal provision”), nor does it apply in respect of amounts deemed to be held in trust under any law of a province that creates a deemed trust the sole purpose of which is to ensure remittance to Her Majesty in right of the province of amounts deducted or withheld under a law of the province if (a) that law of the province imposes a tax similar in nature to the tax imposed under the Income Tax Act and the amounts deducted or withheld under that law of the province are of the same nature as the amounts referred to in subsection 227(4) or (4.1) of the Income Tax Act, or (b) the province is a “province providing a comprehensive pension plan” as defined in subsection 3(1) of the Canada Pension Plan, that law of the province establishes a “provincial pension plan” as defined in that subsection and the amounts deducted or withheld under that law of the province are of the same nature as amounts referred to in subsection 23(3) or (4) of the Canada Pension Plan,
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Protection des salariés, Faillite et insolvabil compa and for the purpose of this subsection, any provision of a law of a province that creates a deemed trust is, despite any Act of Canada or of a province or any other law, deemed to have the same effect and scope against any creditor, however secured, as the corresponding federal provision.
Status of Crown claims
Exceptions
38. (1) In relation to a proceeding under this Act, all claims, including secured claims, of Her Majesty in right of Canada or a province or any body under an enactment respecting workers’ compensation, in this section and in section 39 called a “workers’ compensation body”, rank as unsecured claims. (2) Subsection (1) does not apply (a) in respect of claims that are secured by a security or charge of a kind that can be obtained by persons other than Her Majesty or a workers’ compensation body (i) pursuant to any law, or (ii) pursuant to provisions of federal or provincial legislation if those provisions do not have as their sole or principal purpose the establishment of a means of securing claims of Her Majesty or a workers’ compensation body; and (b) to the extent provided in subsection 39(2), to claims that are secured by a security referred to in subsection 39(1), if the security is registered in accordance with subsection 39(1).
Operation of similar legislation
(3) Subsection (1) does not affect the operation of (a) subsections 224(1.2) and (1.3) of the Income Tax Act, (b) any provision of the Canada Pension Plan or of the Employment Insurance Act that refers to subsection 224(1.2) of the Income Tax Act and provides for the collection of a contribution, as defined in the Canada Pension Plan, or an employee’s premium,
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or employer’s premium, as defined in the Employment Insurance Act, and of any related interest, penalties or other amounts, or (c) any provision of provincial legislation that has a purpose similar to subsection 224(1.2) of the Income Tax Act, or that refers to that subsection, to the extent that it provides for the collection of a sum, and of any related interest, penalties or other amounts if the sum (i) has been withheld or deducted by a person from a payment to another person and is in respect of a tax similar in nature to the income tax imposed on individuals under the Income Tax Act, or (ii) is of the same nature as a contribution under the Canada Pension Plan if the province is a “province providing a comprehensive pension plan” as defined in subsection 3(1) of the Canada Pension Plan and the provincial legislation establishes a “provincial pension plan” as defined in that subsection, and, for the purpose of paragraph (c), the provision of provincial legislation is, despite any Act of Canada or of a province or any other law, deemed to have the same effect and scope against any creditor, however secured, as subsection 224(1.2) of the Income Tax Act in respect of a sum referred to in subparagraph (c)(i), or as subsection 23(2) of the Canada Pension Plan in respect of a sum referred to in subparagraph (c)(ii), and in respect of any related interest, penalties or other amounts.
Statutory Crown securities
39. (1) In relation to a proceeding under this Act in respect of a debtor company, a security provided for in federal or provincial legislation for the sole or principal purpose of securing a claim of Her Majesty in right of Canada or a province or a workers’ compensation body is valid in relation to claims against the company only if the security is registered before the date
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Protection des salariés, Faillite et insolvabil compa of the filing of the initial application in respect of the company under any system of registration of securities that is available not only to Her Majesty in right of Canada or a province or a workers’ compensation body, but also to any other creditor who holds a security, and that is open to the public for information or the making of searches.
Effect of security
(2) A security referred to in subsection (1) that is registered in accordance with that subsection (a) is subordinate to securities in respect of which all steps necessary to setting them up against other creditors were taken before that registration; and (b) is valid only in respect of amounts owing to Her Majesty or a workers’ compensation body at the time of that registration, plus any interest subsequently accruing on those amounts.
Act binding on Her Majesty
40. This Act is binding on Her Majesty in right of Canada or a province. MISCELLANEOUS
Certain sections of Winding-up and Restructuring Act do not apply
41. Sections 65 and 66 of the Winding-up and Restructuring Act do not apply to any compromise or arrangement to which this Act applies.
Act to be applied conjointly with other Acts
42. The provisions of this Act may be applied together with the provisions of any Act of Parliament, or of the legislature of any province, that authorizes or makes provision for the sanction of compromises or arrangements between a company and its shareholders or any class of them.
Claims in foreign currency
43. If a compromise or an arrangement is proposed in respect of a debtor company, a claim for a debt that is payable in a currency other than Canadian currency is to be converted to Canadian currency as of the date of the initial application in respect of the company unless otherwise provided in the proposed compromise or arrangement.
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Wage Earner Protection, Bankruptcy an Arrang PART IV
CROSS-BORDER INSOLVENCIES PURPOSE Purpose
44. The purpose of this Part is to provide mechanisms for dealing with cases of crossborder insolvencies and to promote (a) cooperation between the courts and other competent authorities in Canada with those of foreign jurisdictions in cases of cross-border insolvencies; (b) greater legal certainty for trade and investment; (c) the fair and efficient administration of cross-border insolvencies that protects the interests of creditors and other interested persons, and those of debtor companies; (d) the protection and the maximization of the value of debtor company’s property; and (e) the rescue of financially troubled businesses to protect investment and preserve employment.
INTERPRETATION Definitions
45. (1) The following definitions apply in this Part.
“foreign court” « tribunal étranger »
“foreign court” means a judicial or other authority competent to control or supervise a foreign proceeding.
“foreign main proceeding” « principale »
“foreign main proceeding” means a foreign proceeding in a jurisdiction where the debtor company has the centre of its main interests.
“foreign nonmain proceeding” « secondaire »
“foreign non-main proceeding” means a foreign proceeding, other than a foreign main proceeding.
“foreign proceeding” « instance étrangère »
“foreign proceeding” means a judicial or an administrative proceeding, including an interim proceeding, in a jurisdiction outside Canada dealing with creditors’ collective interests generally under any law relating to bankruptcy or insolvency in which a debtor company’s busi2004-2005
Protection des salariés, Faillite et insolvabil compa ness and financial affairs are subject to control or supervision by a foreign court for the purpose of reorganization.
“foreign representative” « représentant étranger »
“foreign representative” means a person or body, including one appointed on an interim basis, who is authorized, in a foreign proceeding respect of a debtor company, to (a) monitor the debtor company’s business and financial affairs for the purpose of reorganization; or (b) act as a representative in respect of the foreign proceeding.
Centre of debtor company’s main interests
(2) For the purposes of this Part, in the absence of proof to the contrary, a debtor company’s registered office is deemed to be the centre of its main interests. RECOGNITION OF FOREIGN PROCEEDING
Application for recognition of a foreign proceeding
46. (1) A foreign representative may apply to the court for recognition of the foreign proceeding in respect of which he or she is a foreign representative.
Documents that must accompany application
(2) Subject to subsection (3), the application must be accompanied by (a) a certified copy of the instrument, however designated, that commenced the foreign proceeding or a certificate from the foreign court affirming the existence of the foreign proceeding; (b) a certified copy of the instrument, however designated, authorizing the foreign representative to act in that capacity or a certificate from the foreign court affirming the foreign representative’s authority to act in that capacity; and (c) a statement identifying all foreign proceedings in respect of the debtor company that are known to the foreign representative.
Documents may be considered as proof
(3) The court may, without further proof, accept the documents referred to in paragraphs (2)(a) and (b) as evidence that the proceeding to which they relate is a foreign proceeding and that the applicant is a foreign representative in respect of the foreign proceeding.
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Other evidence
(4) In the absence of the documents referred to in paragraphs (2)(a) and (b), the court may accept any other evidence of the existence of the foreign proceeding and of the foreign representative’s authority that it considers appropriate.
Translation
(5) The court may require a translation of any document accompanying the application.
Order recognizing foreign proceeding
47. (1) If the court is satisfied that the application for the recognition of a foreign proceeding relates to a foreign proceeding and that the applicant is a foreign representative in respect of that foreign proceeding, the court shall make an order recognizing the foreign proceeding.
Nature of foreign proceeding to be specified
(2) The court shall specify in the order whether the foreign proceeding is a foreign main proceeding or a foreign non-main proceeding.
Order relating to recognition of a foreign main proceeding
48. (1) Subject to subsections (2) to (4), on the making of an order recognizing a foreign proceeding that is specified to be a foreign main proceeding, the court shall make an order, subject to any terms and conditions it considers appropriate, (a) staying, until otherwise ordered by the court, for any period that the court considers necessary, all proceedings taken or that might be taken against the debtor company under the Bankruptcy and Insolvency Act or the Winding-up and Restructuring Act; (b) restraining, until otherwise ordered by the court, further proceedings in any action, suit or proceeding against the debtor company; (c) prohibiting, until otherwise ordered by the court, the commencement of any action, suit or proceeding against the debtor company; and (d) prohibiting the debtor company from selling or otherwise disposing of, outside the ordinary course of its business, any of the debtor company’s property in Canada that relates to the business and prohibiting the debtor company from selling or otherwise disposing of any of its other property in Canada.
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Scope of order
(2) The order made under subsection (1) must be consistent with any order that may be made under this Act.
When subsection (1) does not apply
(3) Subsection (1) does not apply if any proceedings under this Act have been commenced in respect of the debtor company at the time the order recognizing the foreign proceeding is made.
Application of this and other Acts
(4) Nothing in subsection (1) precludes the debtor company from commencing or continuing proceedings under this Act, the Bankruptcy and Insolvency Act or the Winding-up and Restructuring Act in respect of the debtor company.
Other orders
49. (1) If an order recognizing a foreign proceeding is made, the court may, on application by the foreign representative who applied for the order, if the court is satisfied that it is necessary for the protection of the debtor company’s property or the interests of a creditor or creditors, make any order that it considers appropriate, including an order (a) if the foreign proceeding is a foreign nonmain proceeding, referred to in subsection 48(1); (b) respecting the examination of witnesses, the taking of evidence or the delivery of information concerning the debtor company’s property, business and financial affairs, debts, liabilities and obligations; and (c) authorizing the foreign representative to monitor the debtor company’s business and financial affairs in Canada for the purpose of reorganization.
Restriction
(2) If any proceedings under this Act have been commenced in respect of the debtor company at the time an order recognizing the foreign proceeding is made, an order made under subsection (1) must be consistent with any order that may be made in any proceedings under this Act.
Application of this and other Acts
(3) The making of an order under paragraph (1)(a) does not preclude the commencement or the continuation of proceedings under
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this Act, the Bankruptcy and Insolvency Act or the Winding-up and Restructuring Act in respect of the debtor company. Terms and conditions of orders
50. An order under this Part may be made on any terms and conditions that the court considers appropriate in the circumstances.
Commencement or continuation of proceedings
51. If an order is made recognizing a foreign proceeding, the foreign representative may commence and continue proceedings under this Act in respect of a debtor company as if the foreign representative were a creditor of the debtor company, or the debtor company, as the case may be. OBLIGATIONS
Cooperation — court
52. (1) If an order recognizing a foreign proceeding is made, the court shall cooperate, to the maximum extent possible, with the foreign representative and the foreign court involved in the foreign proceeding.
Cooperation — other authorities in Canada
(2) If any proceedings under this Act have been commenced in respect of a debtor company and an order recognizing a foreign proceeding is made in respect of the debtor company, every person who exercises powers or performs duties and functions under the proceedings under this Act shall cooperate, to the maximum extent possible, with the foreign representative and the foreign court involved in the foreign proceeding.
Obligations of foreign representative
53. If an order recognizing a foreign proceeding is made, the foreign representative who applied for the order shall (a) without delay, inform the court of (i) any substantial change in the status of the recognized foreign proceeding, (ii) any substantial change in the status of the foreign representative’s authority to act in that capacity, and (iii) any other foreign proceeding in respect of the same debtor company that becomes known to the foreign representative; and
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Protection des salariés, Faillite et insolvabil compa (b) publish, without delay after the order is made, once a week for two consecutive weeks, or as otherwise directed by the court, in one or more newspapers in Canada specified by the court, a notice containing the prescribed information. MULTIPLE PROCEEDINGS
Concurrent proceedings
54. If any proceedings under this Act in respect of a debtor company are commenced at any time after an order recognizing the foreign proceeding is made, the court shall review any order made under section 49 and, if it determines that the order is inconsistent with any orders made in the proceedings under this Act, the court shall amend or revoke the order.
Multiple foreign proceedings
55. (1) If, at any time after an order is made in respect of a foreign non-main proceeding in respect of a debtor company, an order recognizing a foreign main proceeding is made in respect of the debtor company, the court shall review any order made under section 49 in respect of the foreign non-main proceeding and, if it determines that the order is inconsistent with any orders made under that section in respect of the foreign main proceedings, the court shall amend or revoke the order.
Multiple foreign proceedings
(2) If, at any time after an order is made in respect of a foreign non-main proceeding in respect of the debtor company, an order recognizing another foreign non-main proceeding is made in respect of the debtor company, the court shall, for the purpose of facilitating the coordination of the foreign non-main proceedings, review any order made under section 49 in respect of the first recognized proceeding and amend or revoke the order if it considers it appropriate. MISCELLANEOUS PROVISIONS
Authorization to act as representative of proceeding under this Act
56. The court may authorize any person or body to act as a representative in respect of any proceeding under this Act for the purpose of having them recognized in a jurisdiction outside Canada.
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Foreign representative status
57. An application by a foreign representative for any order under this Part does not submit the foreign representative to the jurisdiction of the court for any other purpose except with regard to the costs of the proceedings, but the court may make any order under this Part conditional on the compliance by the foreign representative with any other order of the court.
Foreign proceeding appeal
58. A foreign representative is not prevented from making an application to the court under this Part by reason only that proceedings by way of appeal or review have been taken in a foreign proceeding, and the court may, on an application if such proceedings have been taken, grant relief as if the proceedings had not been taken.
Presumption of insolvency
59. For the purposes of this Part, if an insolvency or a reorganization or a similar order has been made in respect of a debtor company in a foreign proceeding, a certified copy of the order is, in the absence of evidence to the contrary, proof that the debtor company is insolvent and proof of the appointment of the foreign representative made by the order.
Credit for recovery in other jurisdictions
60. (1) In making a compromise or an arrangement of a debtor company, the following shall be taken into account in the distribution of dividends to the company’s creditors in Canada as if they were a part of that distribution: (a) the amount that a creditor receives or is entitled to receive outside Canada by way of a dividend in a foreign proceeding in respect of the company; and (b) the value of any property of the company that the creditor acquires outside Canada on account of a provable claim of the creditor or that the creditor acquires outside Canada by way of a transfer that, if it were subject to this Act, would be a preference over other creditors or a transfer at undervalue.
Restriction
(2) Despite subsection (1), the creditor is not entitled to receive a dividend from the distribution in Canada until every other creditor who has a claim of equal rank in the order of priority established under this Act has received a dividend whose amount is the same percentage
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Protection des salariés, Faillite et insolvabil compa of that other creditor’s claim as the aggregate of the amount referred to in paragraph (1)(a) and the value referred to in paragraph (1)(b) is of that creditor’s claim.
Court not prevented from applying certain rules
61. (1) Nothing in this Part prevents the court, on the application of a foreign representative or any other interested person, from applying any legal or equitable rules governing the recognition of foreign insolvency orders and assistance to foreign representatives that are not inconsistent with the provisions of this Act.
Court not compelled to give effect to certain orders
(2) Nothing in this Part requires the court to make any order that is not in compliance with the laws of Canada or to enforce any order made by a foreign court. PART V ADMINISTRATION
Regulations
62. The Minister may make regulations for carrying out the purposes and provisions of this Act, including regulations (a) specifying documents for the purpose of paragraph 23(1)(f); and (b) prescribing anything that by this Act is to be prescribed.
Review of Act
63. (1) Within five years after the coming into force of this section, the Minister shall cause to be laid before both Houses of Parliament a report on the provisions and operation of this Act, including any recommendations for amendments to those provisions.
Reference to parliamentary committee
(2) The report stands referred to the committee of the Senate, the House of Commons or both Houses of Parliament that is designated or established for that purpose, which shall (a) as soon as possible after the laying of the report, review the report; and (b) report to the Senate, the House of Commons or both Houses of Parliament, as the case may be, within one year after the laying of the report of the Minister, or any
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further time authorized by the Senate, the House of Commons or both Houses of Parliament. TRANSITIONAL PROVISIONS Transitional
132. The Wage Earner Protection Program Act, as enacted by section 1, applies (a) in respect of wages owing to an individual by an employer who becomes bankrupt after the coming into force of that section; and (b) in respect of wages owing to an individual by an employer any of whose property comes under the possession or control of a receiver within the meaning of subsection 243(2) of the Bankruptcy and Insolvency Act after the coming into force of that section.
Transitional
133. The amendments to the Bankruptcy and Insolvency Act, as enacted by any of sections 2 to 123, other than section 6, apply in respect of a person (a) who becomes bankrupt after the coming into force of that section; (b) who files a notice of intention after the coming into force of that section; (c) who files a proposal after the coming into force of that section without having filed a notice of intention; (d) in respect of whom a proposal is made after the coming into force of that section without the person having filed a notice of intention; (e) any of whose property comes under the possession or control of an interim receiver who is appointed as such after the coming into force of that section; and (f) any of whose property comes under the possession or control of a receiver within the meaning of subsection 243(2) of the Bankruptcy and Insolvency Act after the coming into force of that section.
Transitional
134. The amendments to the Companies’ Creditors Arrangement Act, as enacted by sections 124 to 131, apply in respect of a
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Protection des salariés, Faillite et insolvabil compa debtor company in respect of whom proceedings are commenced under that Act after the coming into force of those sections.
Transitional
135. The person who holds office as Superintendent of Bankruptcy immediately before the day on which subsection 5(1) of the Bankruptcy and Insolvency Act, as enacted by subsection 6(1), comes into force continues to hold office for the remainder of the person’s term as though the person had been appointed under that subsection 5(1). CONSEQUENTIAL AMENDMENTS CANADA LABOUR CODE 136. Section 67 of the Canada Labour Code is amended by adding the following after subsection (6):
Revision of term
(7) Despite subsection (2), if a notice to bargain referred to in subsection 65.12(1) of the Bankruptcy and Insolvency Act has been served, the parties may agree to revise the term of the collective agreement without approval of the Board.
Revision of term
(8) Despite subsection (2), if a notice to bargain referred to in subsection 33(2) of the Companies’ Creditors Arrangement Act has been served, the parties may agree to revise the term of the collective agreement without approval of the Board. CANADA PENSION PLAN 137. Paragraph 23(2)(b) of the Canada Pension Plan is replaced by the following: (b) subsection 224(1.2) of the Income Tax Act shall apply to employer’s contributions, employee’s contributions, and related interest, penalties or other amounts, subject to subsections 69(1), 69.1(1) and 69.2(1) of the Bankruptcy and Insolvency Act and section 11.09 of the Companies’ Creditors Arrangement Act. EMPLOYMENT INSURANCE ACT 138. Paragraph 99(b) of the Employment Insurance Act is replaced by the following:
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(b) subsection 224(1.2) of the Income Tax Act shall apply to employer’s premiums, employee’s premiums, and related interest, penalties or other amounts, subject to subsections 69(1), 69.1(1) and 69.2(1) of the Bankruptcy and Insolvency Act and section 11.09 of the Companies’ Creditors Arrangement Act. INCOME TAX ACT 139. The portion of subsection 224(1.2) of the Income Tax Act before paragraph (a) is replaced by the following: Garnishment
(1.2) Notwithstanding any other provision of this Act, the Bankruptcy and Insolvency Act, any other enactment of Canada, any enactment of a province or any law, but subject to subsections 69(1), 69.1(1) and 69.2(1) of the Bankruptcy and Insolvency Act and section 11.09 of the Companies’ Creditors Arrangement Act, if the Minister has knowledge or suspects that a particular person is, or will become within one year, liable to make a payment COORDINATING AMENDMENT
Bill C-23
140. (1) Subsections (2) and (3) apply if Bill C-23, introduced in the 1st session of the 38th Parliament and entitled the Department of Human Resources and Skills Development Act (in this section, the “other Act”), receives royal assent. (2) On the later of the day on which the other Act comes into force and the day on which this Act receives royal assent, section 27 of the Wage Earner Protection Program Act, as enacted by section 1, is replaced by the following:
Information to be made available to Minister
27. Despite subsection 139(5) of the Employment Insurance Act, personal information relating to an applicant that is collected or obtained by the Canada Employment Insurance Commission must, if requested by the Minister, be made available to the Minister to determine the applicant’s eligibility to receive a payment under this Act.
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Protection des salariés, Faillite et insolvabil compa (3) On the later of the day on which the other Act comes into force and the day on which this Act receives royal assent, section 28 of the Wage Earner Protection Program Act, as enacted by section 1, is repealed. COMING INTO FORCE
Order in council
141. (1) Sections 1, 67 and 88 come into force on a day to be fixed by order of the Governor in Council.
Order in council
(2) Sections 2 to 66, 68 to 87, 89 to 123 and 136 to 139 come into force on a day or days to be fixed by order of the Governor in Council.
Order in council
(3) Sections 124 to 131 come into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 53 An Act respecting the regulation of commercial and industrial undertakings on reserve lands
ASSENTED TO 25th NOVEMBER, 2005 BILL C-71
SUMMARY The enactment provides for the establishment of regulatory regimes for commercial and industrial activities to be undertaken on reserve lands pursuant to agreements with first nations. As Parliament has exclusive jurisdiction to make laws in relation to Indian lands, some provincial regulatory laws do not apply on a reserve to the same extent as elsewhere in a province. To provide a means of closing that gap, the enactment authorizes regulatory regimes to be established in federal regulations, whether by the replication of provincial laws or otherwise.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT RESPECTING THE REGULATION OF COMMERCIAL AND INDUSTRIAL UNDERTAKINGS ON RESERVE LANDS Preamble SHORT TITLE 1.
First Nations Commercial and Industrial Development Act
2. Definitions
INTERPRETATION
REGULATIONS 3.
Regulation-making power
4. Expanded meaning of undertaking
5. Conditions for making regulations
6. Conflict with regulations under another Act
7. Conflict with first nation laws or by-laws OTHER ACTS
8. Statutory Instruments Act
9. Federal Courts Act
10. Amounts received LIMITS ON LIABILITY, DEFENCES AND IMMUNITIES
11. Acts and omissions
12. Right or interest in reserve lands COMING INTO FORCE
13. Order in council
53-54 ELIZABETH II —————— CHAPTER 53 An Act respecting the regulation of commercial and industrial undertakings on reserve lands [Assented to 25th November, 2005]
Preamble
WHEREAS first nations are planning commercial and industrial undertakings on reserve lands; WHEREAS effective regulatory regimes are required for the governance of such undertakings; WHEREAS first nations have requested the Government of Canada to provide for the establishment of such regimes to facilitate economic development on their lands; WHEREAS existing Acts of Parliament do not provide sufficient authority for Canada or first nations to establish such regimes; AND WHEREAS regulations in relation to a first nation’s reserve lands will be made under this Act only at the request of the first nation; NOW THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE
Short title
1. This Act may be cited as the First Nations Commercial and Industrial Development Act.
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First Nations Commercial a INTERPRETATION
Definitions
2. (1) The following definitions apply in this Act.
“first nation” « première nation »
“first nation” means a band as defined in subsection 2(1) of the Indian Act.
“Minister” « ministre »
“Minister” means the Minister of Indian Affairs and Northern Development.
“reserve lands” « terres de réserve »
“reserve lands” means lands within a reserve as defined in subsection 2(1) of the Indian Act.
References to province
(2) In this Act, references to a province, in relation to reserve lands, are to the province in which the reserve lands are situated. REGULATIONS
Regulationmaking power
3. (1) The Governor in Council may make regulations governing commercial or industrial undertakings that are located on reserve lands described in the regulations.
Included powers
(2) Regulations made under subsection (1) may (a) designate a particular undertaking or a class of undertakings to which the regulations apply; (b) confer any legislative, administrative, judicial or other power on any person or body that the Governor in Council considers necessary to effectively regulate the undertakings; (c) confer on any person or body the power, exercisable in circumstances and subject to conditions similar to those applicable to the exercise of that power outside reserve lands under laws of the province, (i) to make orders to cease any work, comply with any provision of the regulations or remedy the consequences of a failure to comply with the regulations, or (ii) to do any work that the person or body considers necessary and to recover the costs of that work;
2004-2005
Développement commercial et i (d) fix, or prescribe the manner of calculating, the royalties or other charges to be paid to Her Majesty for the use and benefit of a first nation in respect of the exploitation of natural resources; (e) fix, or prescribe the manner of calculating, the fees to be paid in respect of the undertakings to any person or body, and the rents or other charges to be paid to Her Majesty for the use and benefit of a first nation in respect of the use of the reserve lands; (f) fix the rate of interest to be charged on amounts owing under the regulations; (g) establish offences punishable on summary conviction for contraventions of the regulations, where similar acts or omissions constitute an offence under laws of the province applicable outside reserve lands, and set fines or terms of imprisonment or both for such offences not exceeding those applicable under laws of the province; (h) establish administrative monetary penalties for contraventions of the regulations, where similar acts or omissions are punishable by similar penalties under laws of the province applicable outside reserve lands, and set the amount of those penalties not exceeding that imposed under laws of the province; (i) confer on any person the power to inspect and search places and things and to seize and detain property, for the purpose of verifying compliance with the regulations, in circumstances and subject to conditions similar to those applicable to the exercise of that power under laws of the province applicable outside reserve lands; (j) require that security be given or that a trust or other fund be established to secure the performance of any obligation arising under the regulations; (k) prescribe rules respecting the confidentiality, or the disclosure, of any information obtained under the regulations;
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(l) prescribe, or confer on any person or body the power to prescribe, rules of procedure for hearings to be held in relation to the undertakings, including rules for the issuance of subpoenas to require the appearance of persons and the production of documents and rules requiring that evidence be given under oath; (m) set limits on the liability of, and establish defences and immunities for, any person or body exercising a power or performing a duty under the regulations; (n) require that an assessment of the environmental effects of the undertakings be undertaken in circumstances where the Canadian Environmental Assessment Act does not apply, and establish a procedure to be followed in such assessments; (o) with respect to reserve lands that have been designated for the purposes of an undertaking under subsection 38(2) of the Indian Act, authorize — to the extent permitted by the terms of the designation — the disposition by any person or body of any right or interest in those lands for the purposes of the undertaking, and specify the terms and conditions of such dispositions; (p) exclude the reserve lands or the undertakings from the application of the Indian Oil and Gas Act; and (q) provide for the relationship between the regulations and aboriginal and treaty rights referred to in section 35 of the Constitution Act, 1982, including limiting the extent to which the regulations may abrogate or derogate from those aboriginal and treaty rights.
Incorporation by reference
(3) The regulations may incorporate by reference any laws of the province, as amended from time to time, with any adaptations that the Governor in Council considers necessary.
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Développement commercial et i
Expanded meaning of undertaking
4. The Governor in Council may make regulations enlarging the meaning of the expression “commercial or industrial undertaking” for the purposes of this Act.
Conditions for making regulations
5. Regulations may not be made under section 3 in respect of undertakings on reserve lands of a first nation unless (a) the Minister has received a resolution of the council of the first nation requesting that the Minister recommend to the Governor in Council the making of those regulations; and (b) if the regulations specify a provincial official by whom, or body by which, a power may be exercised or a duty must be performed, an agreement has been concluded between the Minister, the province and the council of the first nation for the administration and enforcement of the regulations by that official or body.
Conflict with regulations under another Act
6. Regulations made under any other Act of Parliament prevail over regulations made under section 3 to the extent of any conflict or inconsistency between them, unless otherwise provided in the regulations made under that section.
Conflict with first nation laws or by-laws
7. Regulations made under section 3 prevail over any laws or by-laws made by a first nation to the extent of any conflict or inconsistency between them, unless those regulations provide otherwise. OTHER ACTS
Statutory Instruments Act
Federal Courts Act
Review or appeal in provincial courts
8. The Statutory Instruments Act does not apply to any instruments made by a provincial official or body under authority conferred by regulations made under section 3. 9. (1) A provincial official or body that exercises a power or performs a duty under regulations made under section 3 is not a federal board, commission or other tribunal for the purposes of the Federal Courts Act. (2) Unless otherwise provided by regulations made under section 3, where a power or duty conferred or imposed by provincial law is incorporated by reference in the regulations, its exercise or performance pursuant to the
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regulations is subject to review by, or appeal to, the courts of the province in the same manner and to the same extent as if the provincial law applied of its own force. Amounts received
10. Fees, charges, fines or other payments collected by a provincial official or body pursuant to regulations made under section 3 are not Indian moneys for the purposes of the Indian Act or public money for the purposes of the Financial Administration Act. LIMITS ON LIABILITY, DEFENCES AND IMMUNITIES
Acts and omissions
11. In respect of any act or omission occurring in the exercise of a power or the performance of a duty under regulations made under section 3, (a) Her Majesty in right of Canada is entitled to the same limits on liability, defences and immunities as apply to Her Majesty in right of the province under the laws of the province; and (b) the person or body exercising the power or performing the duty is entitled, unless otherwise provided by the regulations, to the same limits on liability, defences and immunities as those that would apply to a person or body exercising such a power or performing such a duty under the laws of the province.
Right or interest in reserve lands
12. No civil proceeding may be brought, no order may be made and no fine or monetary penalty may be imposed in relation to reserve lands against Her Majesty in right of Canada under regulations made under section 3 based on any right or interest retained by Her Majesty in those lands. COMING INTO FORCE
Order in council
13. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 43 An Act to amend the Criminal Code (trafficking in persons)
ASSENTED TO 25th NOVEMBER, 2005 BILL C-49
SUMMARY This enactment amends the Criminal Code to (a) create an offence of trafficking in persons that prohibits a person from engaging in specified acts for the purpose of exploiting or facilitating the exploitation of another person; (b) create an offence that prohibits a person from receiving a financial or other material benefit that they know results from the commission of the offence of trafficking in persons; (c) create an offence that prohibits concealing, removing, withholding or destroying travel documents or documents that establish or purport to establish another person’s identity or immigration status for the purpose of committing or facilitating the offence of trafficking in persons; and (d) establish that a person exploits another person if they cause them to provide, or offer to provide, labour or a service by engaging in conduct that could reasonably be expected to cause the other person to believe that their safety or that of someone known to them would be threatened if they failed to do so or if, by means of deception or the use or threat of force or of any other form of coercion, they cause the other person to have an organ or tissue removed.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 43 An Act to amend the Criminal Code (trafficking in persons) [Assented to 25th November, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46
CRIMINAL CODE 1. Paragraph (a) of the definition “offence” in section 183 of the Criminal Code is amended by adding the following after subparagraph (xlvii): (xlvii.1) section 279.01 (trafficking in persons), (xlvii.2) section 279.02 (material benefit), (xlvii.3) section 279.03 (withholding or destroying documents),
R.S., c. 27 (1st Supp.), s. 39(1)
2. The heading before section 279 of the Act is replaced by the following: KIDNAPPING, TRAFFICKING IN PERSONS, HOSTAGE TAKING AND ABDUCTION 3. The Act is amended by adding the following after section 279:
Trafficking in persons
279.01 (1) Every person who recruits, transports, transfers, receives, holds, conceals or harbours a person, or exercises control, direction or influence over the movements of a person, for the purpose of exploiting them or facilitating their exploitation is guilty of an indictable offence and liable
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(a) to imprisonment for life if they kidnap, commit an aggravated assault or aggravated sexual assault against, or cause death to, the victim during the commission of the offence; or (b) to imprisonment for a term of not more than fourteen years in any other case. Consent
(2) No consent to the activity that forms the subject-matter of a charge under subsection (1) is valid.
Material benefit
279.02 Every person who receives a financial or other material benefit, knowing that it results from the commission of an offence under subsection 279.01(1), is guilty of an indictable offence and liable to imprisonment for a term of not more than ten years.
Withholding or destroying documents
279.03 Every person who, for the purpose of committing or facilitating an offence under subsection 279.01(1), conceals, removes, withholds or destroys any travel document that belongs to another person or any document that establishes or purports to establish another person’s identity or immigration status is guilty of an indictable offence and liable to imprisonment for a term of not more than five years, whether or not the document is of Canadian origin or is authentic.
Exploitation
279.04 For the purposes of sections 279.01 to 279.03, a person exploits another person if they (a) cause them to provide, or offer to provide, labour or a service by engaging in conduct that, in all the circumstances, could reasonably be expected to cause the other person to believe that their safety or the safety of a person known to them would be threatened if they failed to provide, or offer to provide, the labour or service; or (b) cause them, by means of deception or the use or threat of force or of any other form of coercion, to have an organ or tissue removed.
1999, c. 25, s. 2(1)
4. (1) Subsection 486(1.1) of the Act is replaced by the following:
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Code criminel (tra
Protection of witnesses under 18
(1.1) For the purposes of subsections (1) and (2.3) and for greater certainty, the proper administration of justice includes ensuring that the interests of witnesses under the age of eighteen years are safeguarded in proceedings in which the accused is charged with a sexual offence, an offence against any of sections 271 to 273 and 279.01 to 279.03 or an offence in which violence against the person is alleged to have been used, threatened or attempted.
2002, c. 13, s. 20
(2) Subsection 486(2.1) of the Act is replaced by the following:
Testimony outside court room
(2.1) Despite section 650, if an accused is charged with an offence under section 151, 152, 153, 153.1, 155 or 159, subsection 160(2) or (3) or section 163.1, 170, 171, 172, 173, 210, 211, 212, 213, 266, 267, 268, 271, 272, 273, 279.01, 279.02 or 279.03 and the complainant or any witness, at the time of the trial or preliminary inquiry, is under the age of eighteen years or is able to communicate evidence but may have difficulty doing so by reason of a mental or physical disability, the presiding judge or justice, as the case may be, may order that the complainant or witness testify outside the court room or behind a screen or other device that would allow the complainant or witness not to see the accused, if the judge or justice is of the opinion that the exclusion is necessary to obtain a full and candid account of the acts complained of from the complainant or witness.
1999, c. 25, s. 2(2)
(3) Subparagraph 486(3)(a)(i) of the Act is replaced by the following: (i) an offence under section 151, 152, 153, 153.1, 155, 159, 160, 170, 171, 172, 173, 210, 211, 212, 213, 271, 272, 273, 279.01, 279.02, 279.03, 346 or 347, 5. Paragraph (a) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (xvi): (xvi.1) section 279.01 (trafficking in persons),
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6. Paragraph (b) of the definition “designated offence” in subsection 490.011(1) of the Act is amended by adding the following after subparagraph (vii): (vii.1) section 279.01 (trafficking in persons), 1995, c. 22, s. 6
7. Paragraph 738(1)(b) of the Act is replaced by the following: (b) in the case of bodily or psychological harm to any person as a result of the commission of the offence or the arrest or attempted arrest of the offender, by paying to the person an amount not exceeding all pecuniary damages incurred as a result of the harm, including loss of income or support, if the amount is readily ascertainable; and
COORDINATING AMENDMENTS Bill C-2
8. (1) Subsections (2) and (3) apply if Bill C-2, introduced in the 1st Session of the 38th Parliament and entitled An Act to amend the Criminal Code (protection of children and other vulnerable persons) and the Canada Evidence Act (the “other Act”), receives royal assent. (2) If section 15 of the other Act comes into force before section 3 of this Act, then, (a) section 4 of this Act is repealed; and (b) on the coming into force of section 3 of this Act, (i) subsection 486(3) of the Criminal Code is replaced by the following:
Reasons to be stated
(3) If an accused is charged with an offence under section 151, 152, 153, 153.1, 155 or 159, subsection 160(2) or (3) or section 163.1, 171, 172, 172.1, 173, 212, 271, 272, 273, 279.01, 279.02 or 279.03 and the prosecutor or the accused applies for an order under subsection (1), the judge or justice shall, if no such order is made, state, by reference to the circumstances of the case, the reason for not making an order.
2004-2005
Code criminel (tra (ii) subparagraph 486.4(1)(a)(i) of the Criminal Code is replaced by the following:
(i) an offence under section 151, 152, 153, 153.1, 155, 159, 160, 162, 163.1, 170, 171, 172, 172.1, 173, 210, 211, 212, 213, 271, 272, 273, 279.01, 279.02, 279.03, 346 or 347, (3) If section 3 of this Act comes into force before section 15 of the other Act, then, on the coming into force of that section 3, (a) subsection 486(3) of the Criminal Code, as enacted by section 15 of the other Act, is replaced by the following: Reasons to be stated
(3) If an accused is charged with an offence under section 151, 152, 153, 153.1, 155 or 159, subsection 160(2) or (3) or section 163.1, 171, 172, 172.1, 173, 212, 271, 272, 273, 279.01, 279.02 or 279.03 and the prosecutor or the accused applies for an order under subsection (1), the judge or justice shall, if no such order is made, state, by reference to the circumstances of the case, the reason for not making an order. (b) subparagraph 486.4(1)(a)(i) of the Criminal Code, as enacted by section 15 of the other Act, is replaced by the following: (i) an offence under section 151, 152, 153, 153.1, 155, 159, 160, 162, 163.1, 170, 171, 172, 172.1, 173, 210, 211, 212, 213, 271, 272, 273, 279.01, 279.02, 279.03, 346 or 347,
2005, c. 25
9. (1) If subsection 1(4) of An Act to amend the Criminal Code, the DNA Identification Act and the National Defence Act (the “other Act”), chapter 25 of the Statutes of Canada, 2005, comes into force before this Act receives royal assent, section 5 of this Act is replaced by the following:
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5. Paragraph (a) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (vii): (vii.1) section 279.01 (trafficking in persons), (2) If this Act receives royal assent before the coming into force of subsection 1(4) of the other Act, then on the coming into force of that subsection, paragraph (a) of the definition “primary designated offence” in section 487.04 of the Criminal Code is amended by adding the following after subparagraph (vii): (vii.1) section 279.01 (trafficking in persons),
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 42 An Act to amend the Food and Drugs Act
ASSENTED TO 25th NOVEMBER, 2005 BILL C-28
SUMMARY This enactment would amend the Food and Drugs Act to provide the Minister of Health with the authority to issue interim marketing authorizations for foods that contain certain substances at specified levels, and to exempt the foods from the applicable requirements of that Act and its regulations relating to the sale of those foods.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 42 An Act to amend the Food and Drugs Act [Assented to 25th November, 2005] R.S., c. F-27
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Section 4 of the Food and Drugs Act is renumbered as subsection 4(1) and is amended by adding the following:
Exemptions
(2) A food is not adulterated for the purposes of paragraph (1)(d) (a) by an agricultural chemical or its components or derivatives, if the sale of the food is subject to an interim marketing authorization issued under subsection 30.2(1) and the amount of the agricultural chemical and the components or derivatives, singly or in any combination, in or on the food does not exceed the maximum residue limit that is set out in the authorization; (b) by a veterinary drug or its metabolites, if the sale of the food is subject to an interim marketing authorization issued under subsection 30.2(1) and the amount of the veterinary drug and the metabolites, singly or in any combination, in the food does not exceed the maximum residue limit that is set out in the authorization; and (c) by a pest control product as defined in subsection 2(1) of the Pest Control Products Act, chapter 28 of the Statutes of Canada, 2002, or its components or derivatives, if the amount of the pest control product or the components or derivatives in or on the food
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being sold does not exceed the maximum residue limit specified under section 9 or 10 of that Act. 2. Subsection 30(1) of the Act is amended by striking out the word “and” at the end of paragraph (o) and by adding the following after paragraph (p): (q) defining “agricultural chemical”, “food additive”, “mineral nutrient”, “veterinary drug” and “vitamin” for the purposes of this Act; and (r) respecting interim marketing authorizations, including applications for authorizations. 3. The Act is amended by adding the following after section 30.1: Interim Marketing Authorizations Interim marketing authorization
30.2 (1) The Minister may issue an interim marketing authorization for a food that provides for any matter referred to in subsection (2), and may exempt the food from the application, in whole or in part, of sections 5 to 6.1 and the applicable requirements of the regulations, if the Minister determines that the food would not be harmful to the health of the purchaser or consumer.
Types of authorization
(2) An authorization may provide for any of the following that are applicable to the food: (a) the maximum residue limit in respect of an agricultural chemical and its components or derivatives, singly or in any combination; (b) the maximum residue limit in respect of a veterinary drug and its metabolites, singly or in any combination; (c) the maximum level of use in respect of a food additive; and (d) the minimum or maximum level, or both, in respect of a vitamin, a mineral nutrient or an amino acid.
Limitation
(3) An authorization may provide for a maximum residue limit in respect of an agricultural chemical or veterinary drug, or a maximum level of use in respect of a food additive, only if
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Aliments e (a) in the case of an agricultural chemical, the regulations allow the agricultural chemical and its components or derivatives, singly or in any combination, to be present in or on a food at or below a prescribed maximum residue limit and the authorization would allow the agricultural chemical and its components or derivatives, singly or in any combination, to be present in or on the food in an amount that exceeds that limit, or to be present in or on a different food; (b) in the case of a veterinary drug, the regulations allow the veterinary drug and its metabolites, singly or in any combination, to be present in a food at or below a prescribed maximum residue limit and the authorization would allow the veterinary drug and its metabolites, singly or in any combination, to be present in the food in an amount that exceeds that limit, or to be present in a different food; and (c) in the case of a food additive, the regulations allow the food additive to be present in or on a food at or below a prescribed maximum level of use and the authorization would allow it to be used in or on the food in an amount that exceeds that level of use, or would allow it to be used in or on a different food.
Terms and conditions
(4) An authorization may contain any terms and conditions specified by the Minister.
Exemption from Statutory Instruments Act
(5) An authorization and any notice cancelling the authorization (a) are exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act; and (b) shall be published in the Canada Gazette.
When effective
(6) An authorization has effect beginning on the day on which it is published in the Canada Gazette, and ceases to have effect on the earliest of (a) the day on which a notice cancelling the authorization is published in the Canada Gazette,
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(b) the day on which a regulation made under this Act, that has the same effect as the authorization, comes into force, and (c) two years after the day on which the authorization is published. Deeming provision
4. A Notice of Interim Marketing Authorization that is issued under the Food and Drug Regulations before the day on which this section comes into force, in respect of any matter referred to in subsection 30.2(2) of the Food and Drugs Act, as enacted by section 3 of this Act, and that is in effect on the day on which this section comes into force, is deemed to be an interim marketing authorization issued under subsection 30.2(1) of that Act.
Pest control products
5. (1) The maximum residue limit established for an agricultural chemical and its derivatives under the Food and Drug Regulations, as those regulations read immediately before the coming into force of this subsection, is deemed, if the agricultural chemical is a pest control product as defined in subsection 2(1) of the Pest Control Products Act, chapter 28 of the Statutes of Canada, 2002, to have been specified by the Minister under section 9 or 10 of that Act as the maximum residue limit for that agricultural chemical and its derivatives.
Coming into force
(2) Subsection (1) comes into force on the later of the coming into force of sections 1 to 4 of this Act and the coming into force of section 89 of the Pest Control Products Act, chapter 28 of the Statutes of Canada, 2002.
Order in council
6. This Act, other than section 5, comes into force on a day to be fixed by order of the Governor in Council.
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 40 An Act to amend the Criminal Code and the Cultural Property Export and Import Act
ASSENTED TO 25th NOVEMBER, 2005 BILL S-37
SUMMARY This enactment amends the Criminal Code to prohibit certain offences, including theft, robbery, mischief and arson against cultural property protected under the 1954 Convention for the Protection of Cultural Property in the Event of Armed Conflict. Those amendments allow for the prosecution of such offences when committed outside Canada by Canadians. It also amends the Cultural Property Export and Import Act to prohibit Canadians from illegally exporting or otherwise removing protected cultural property from an occupied territory. Those amendments allow for the prosecution of such offences when committed outside Canada by Canadians and provide for a mechanism for the restitution of cultural property.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 40 An Act to amend the Criminal Code and the Cultural Property Export and Import Act
[Assented to 25th November, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46
CRIMINAL CODE
2001, c. 41, s. 2(1)
1. (1) Paragraph (a) of the definition “Attorney General” in section 2 of the Criminal Code is replaced by the following: (a) subject to paragraphs (b.1) to (f), with respect to proceedings to which this Act applies, means the Attorney General or Solicitor General of the province in which those proceedings are taken and includes his or her lawful deputy, (2) The definition “Attorney General” in section 2 of the Act is amended by adding the following after paragraph (b): (b.1) with respect to proceedings in relation to an offence under subsection 7(2.01), means either the Attorney General of Canada or the Attorney General or Solicitor General of the province in which those proceedings are taken and includes the lawful deputy of any of them, 2. Section 7 of the Act is amended by adding the following after subsection (2):
Offences in relation to cultural property
(2.01) Despite anything in this Act or any other Act, a person who commits an act or omission outside Canada that if committed in
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Canada would constitute an offence under section 322, 341, 344, 380, 430 or 434 in relation to cultural property as defined in Article 1 of the Convention, or a conspiracy or an attempt to commit such an offence, or being an accessory after the fact or counselling in relation to such an offence, is deemed to have committed that act or omission in Canada if the person (a) is a Canadian citizen; (b) is not a citizen of any state and ordinarily resides in Canada; or (c) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act and is, after the commission of the act or omission, present in Canada. Definition of “Convention”
(2.02) For the purpose of subsection (2.01), “Convention” means the Convention for the Protection of Cultural Property in the Event of Armed Conflict, done at The Hague on May 14, 1954. Article 1 of the Convention is set out in the schedule to the Cultural Property Export and Import Act. 3. Section 430 of the Act is amended by adding the following after subsection (4.1):
Mischief in relation to cultural property
(4.2) Every one who commits mischief in relation to cultural property as defined in Article 1 of the Convention for the Protection of Cultural Property in the Event of Armed Conflict, done at The Hague on May 14, 1954, as set out in the schedule to the Cultural Property Export and Import Act, (a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years; or (b) is guilty of an offence punishable on summary conviction.
R.S., c. C-51
CULTURAL PROPERTY EXPORT AND IMPORT ACT 4. The Cultural Property Export and Import Act is amended by adding the following after section 36:
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Code criminel et Exportation et CONVENTION FOR THE PROTECTION OF CULTURAL PROPERTY IN THE EVENT OF ARMED CONFLICT AND ITS PROTOCOLS
Definitions
“Convention” « convention »
“First Protocol” « premier protocole »
36.1 (1) The following definitions apply in this section. “Convention” means the Convention for the Protection of Cultural Property in the Event of Armed Conflict, done at The Hague on May 14, 1954. Article 1 of the Convention is set out in the schedule. “First Protocol” means the first protocol, done at The Hague on May 14, 1954, to the Convention.
“Second Protocol” « deuxième protocole »
“Second Protocol” means the second protocol, done at The Hague on March 26, 1999, to the Convention.
“State Party” « État partie »
“State Party” means a state that is a party to the Convention and the First or Second Protocol.
Export or removal of cultural property
(2) No person shall knowingly export or otherwise remove cultural property as defined in subparagraph (a) of Article 1 of the Convention from an occupied territory of a State Party to the Second Protocol, unless the export or removal conforms with the applicable laws of that territory or is necessary for the property’s protection or preservation.
Offence outside Canada deemed in Canada
(3) Despite anything in this Act or any other Act, a person who commits an act or omission outside Canada that if committed in Canada would constitute an offence under subsection (2), or a conspiracy or an attempt to commit such an offence, or being an accessory after the fact or counselling in relation to such an offence, is deemed to have committed that act or omission in Canada if the person (a) is a Canadian citizen; (b) is not a citizen of any state and ordinarily resides in Canada; or (c) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act and is, after the commission of the act or omission, present in Canada.
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Action for recovery of cultural property
(4) If the government of a State Party submits a request in writing to the Minister for the recovery and return of any cultural property that has been exported from an occupied territory of that State Party and that is in Canada in the possession of or under the control of any person, institution or public authority, the Attorney General of Canada may institute an action in the Federal Court or in a superior court of a province for the recovery of the property by the State Party.
Notice
(5) Notice of the commencement of an action under this section on behalf of a State Party shall be served by the Attorney General of Canada on such persons and given in such manner as is provided by the rules of the court in which the action is taken, or, if the rules do not so provide, served on such persons and given in such manner as is directed by a judge of the court.
Order for recovery of cultural property
(6) The court in which an action has been taken under this section may, after affording all persons that it considers to have an interest in the action a reasonable opportunity to be heard, make an order for the recovery of the property in respect of which the action has been taken or any other order sufficient to ensure the return of the property to the State Party, if the court is satisfied that the property was exported in contravention of the applicable laws of the occupied territory of the State Party or was imported into Canada for its protection or preservation and that the amount fixed under subsection (7), if any, has been paid.
Compensation
(7) The court in which an action has been taken under this section may fix any amount that it considers just in the circumstances to be paid as compensation by the State Party to a person, institution or public authority that establishes to the satisfaction of the court that the person, institution or public authority is a bona fide purchaser for value or has a valid title to the property in respect of which the action has been taken and had no knowledge at the time the property was purchased or the title to the property was acquired that the property
Criminal Code and Cultural
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Code criminel et Exportation et (a) had been exported in contravention of the applicable laws of the occupied territory of the State Party; or (b) had been imported into Canada for its protection or preservation.
Safe-keeping
(8) The court may, at any time in the course of an action under this section, order that the property in respect of which the action has been taken be turned over to the Minister for safekeeping and conservation pending final disposition of the action.
Permit to export
(9) The Minister shall, on receipt of a copy of a court order made under subsection (6), issue a permit authorizing any person authorized by the State Party on behalf of which the action was taken to export the property in respect of which the order was made to that State.
Limitations inapplicable
(10) Section 39 of the Federal Courts Act does not apply in respect of any action taken under this section. 5. The portion of subsection 45(1) of the Act before paragraph (a) is replaced by the following:
Offences and punishment
45. (1) Every person who contravenes any of the provisions of subsection 36.1(2) and sections 40 to 44 is guilty of an offence and liable 6. The Act is amended by adding, after section 52, the schedule set out in the schedule to this Act. COORDINATING AMENDMENT
2004, c. 3
7. On the later of the coming into force of this Act and the coming into force of section 1 of An Act to amend the Criminal Code (capital markets fraud and evidence-gathering), chapter 3 of the Statutes of Canada, 2004, paragraph (a) of the definition “Attorney General” in section 2 of the Criminal Code is replaced by the following: (a) subject to paragraphs (b.1) to (g), with respect to proceedings to which this Act applies, means the Attorney General or
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Solicitor General of the province in which those proceedings are taken and includes his or her lawful deputy,
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Code criminel et Exportation et impo SCHEDULE (Section 6) SCHEDULE (Subsection 36.1(1))
ARTICLE 1 OF THE CONVENTION FOR THE PROTECTION OF CULTURAL PROPERTY IN THE EVENT OF ARMED CONFLICT DONE AT THE HAGUE ON MAY 14, 1954
ARTICLE 1 DEFINITION OF CULTURAL PROPERTY For the purposes of the present Convention, the term “cultural property” shall cover, irrespective of origin or ownership: (a) movable or immovable property of great importance to the cultural heritage of every people, such as monuments of architecture, art or history, whether religious or secular; archaeological sites; groups of buildings which, as a whole, are of historical or artistic interest; works of art; manuscripts, books and other objects of artistic, historical or archaeological interest; as well as scientific collections and important collections of books or archives or of reproductions of the property defined above; (b) buildings whose main and effective purpose is to preserve or exhibit the movable cultural property defined in subparagraph (a) such as museums, large libraries and depositories of archives, and refuges intended to shelter, in the event of armed conflict, the movable cultural property defined in subparagraph (a); (c) centres containing a large amount of cultural property as defined in subparagraphs (a) and (b), to be known as “centres containing monuments”.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 54 An Act to amend certain Acts in relation to financial institutions
ASSENTED TO 25th NOVEMBER, 2005 BILL C-57
SUMMARY This enactment amends certain Acts governing federal financial institutions. It makes changes to the corporate governance framework of banks, bank holding companies, insurance companies, insurance holding companies, trust and loan companies and cooperative credit associations to bring the Acts governing those institutions up to the standards adopted in 2001 for business corporations in the Canada Business Corporations Act that are appropriate for financial institutions and adapted to the financial institutions context, and updates certain governance standards that are unique to financial institutions.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 54 An Act to amend certain Acts in relation to financial institutions [Assented to 25th November, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1991, c. 46
BANK ACT 1. (1) The definitions “form of proxy” and “proxy” in section 2 of the Bank Act are replaced by the following:
“form of proxy” « formulaire de procuration »
“form of proxy” means a form of proxy as defined in the regulations;
“proxy” « procuration »
“proxy” means a proxy as defined in the regulations; (2) Section 2 of the Act is amended by adding the following in alphabetical order:
“going-private transaction” « transaction de fermeture »
“minor” « mineur »
“squeeze-out transaction” « transaction d’éviction »
“going-private transaction” means a goingprivate transaction as defined in the regulations; “minor” has the same meaning as in the applicable provincial law and in the absence of any such law has the same meaning as the word “child” in the United Nations Convention on the Rights of the Child adopted in the United Nations General Assembly on November 20, 1989; “squeeze-out transaction” means a transaction by a bank that is not a distributing bank, or a bank holding company that is not a distributing bank holding company, that requires an amend2
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ment to a by-law referred to in subsection 217(1) and that would directly or indirectly result in the interest of a holder of shares of a class of shares being terminated without their consent and without substituting an interest of equivalent value in shares that are issued by the following persons and have rights and privileges equal to or greater than those of the shares of the affected class: (a) in the case of a bank, the bank, and (b) in the case of a bank holding company, the bank holding company; (3) Section 2 of the French version of the Act is amended by adding the following in alphabetical order: « banque n’ayant pas fait appel au public » French version only
« banque n’ayant pas fait appel au public » S’entend d’une banque autre qu’une banque ayant fait appel au public.
« société de portefeuille bancaire n’ayant pas fait appel au public » French version only
« société de portefeuille bancaire n’ayant pas fait appel au public » S’entend d’une société de portefeuille bancaire autre qu’une société de portefeuille bancaire ayant fait appel au public. 2. The Act is amended by adding the following after section 2.3:
Regulations — distributing bank or bank holding company
2.4 (1) The Governor in Council may make regulations respecting the determination of what constitutes a distributing bank or distributing bank holding company for the purposes of this Act.
Exemption — bank or bank holding company
(2) On the application of a bank or bank holding company, the Superintendent may determine that it is not or was not a distributing bank or distributing bank holding company, as the case may be, if the Superintendent is satisfied that the determination would not prejudice any security holder of that bank or bank holding company.
Exemption — class of banks or bank holding companies
(3) The Superintendent may determine that members of a class of banks or bank holding companies are not or were not distributing banks or distributing bank holding companies,
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Institutions as the case may be, if the Superintendent is satisfied that the determination would not prejudice any security holder of a member of the class.
1997, c. 15, s. 1; 2001, c. 9, s. 42
2001, c. 9, s. 43
3. Section 11 of the Act is repealed.
4. (1) Subparagraph 14(1)(a)(iii) of the Act is replaced by the following: (iii) the province in which the head office of the bank is situated; and
2001, c. 9, s. 43
(2) Subparagraph 14(1)(b)(iii) of the Act is replaced by the following: (iii) the province in which the head office of the bank is situated.
1999, c. 28, s. 5
5. Paragraph 14.1(1)(b) of the Act is replaced by the following: (b) the province in which the principal office of the authorized foreign bank is situated; and
1999, c. 28, s. 8
6. Section 20 of the Act is replaced by the following:
Authority of directors and officers
20. (1) No bank and no guarantor of an obligation of a bank may assert against a person dealing with the bank or against a person who has acquired rights from the bank that (a) the bank’s incorporating instrument or any by-laws of the bank have not been complied with; (b) the persons named as directors of the bank in the most recent return sent to the Superintendent under section 632 are not the directors of the bank; (c) the place named in the incorporating instrument or by-laws of the bank is not the place where the head office of the bank is situated; (d) a person held out by the bank as a director, officer or representative of the bank has not been duly appointed or has no authority to exercise the powers and perform the duties that are customary in the business of the bank or usual for a director, officer or representative; or
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(e) a document issued by any director, officer or representative of the bank with actual or usual authority to issue the document is not valid or not genuine. Exception — knowledge
(2) Subsection (1) does not apply in respect of a person who has or ought to have knowledge of a situation described in that subsection by virtue of their relationship to the bank. 7. Paragraph 28(1)(b) of the Act is replaced by the following: (b) the province in which the head office of the bank is to be situated; and 8. (1) Subsection 62(1) of the Act is replaced by the following:
Shares issued in series
62. (1) The by-laws of a bank may, subject to any limitations set out in them, authorize the issue of any class of shares in one or more series and may (a) fix the maximum number of shares in each series and determine the designation, rights, privileges, restrictions and conditions attaching to them; and (b) authorize the directors to do anything referred to in paragraph (a). (2) Subsection 62(5) of the Act is replaced by the following:
Material to Superintendent
(5) If the directors exercise their authority under paragraph (1)(b), the directors shall, before the issue of shares of the series, send to the Superintendent a copy of the by-law authorizing the directors to fix the rights, privileges, restrictions and conditions of those shares and shall provide the Superintendent with particulars of the proposed series of shares.
1997, c. 15, s. 7
9. Subsection 66(3) of the Act is replaced by the following:
Exception
(3) Despite subsection (2), a bank may, subject to subsection (4), record in the stated capital account maintained for the shares of a class or series any part of the consideration it receives in an exchange if it issues shares (a) in exchange for
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Institutions (i) property of a person who immediately before the exchange did not deal with the bank at arm’s length within the meaning of that expression in the Income Tax Act, (ii) shares of or another interest in a body corporate that immediately before the exchange or because of it did not deal with the bank at arm’s length within the meaning of that expression in the Income Tax Act, or (iii) property of a person who immediately before the exchange dealt with the bank at arm’s length within the meaning of that expression in the Income Tax Act if the person, the bank and all of the holders of shares in the class or series of shares so issued consent to the exchange; (b) under an agreement referred to in subsection 224(1); or (c) to shareholders of an amalgamating body corporate who receive the shares in addition to or instead of securities of the amalgamated bank. 10. Subsection 72(1) of the French version of the Act is replaced by the following:
Exception — représentant personnel
72. (1) La banque — ainsi que ses filiales si elle le leur permet — peut, en qualité de représentant personnel, mais à condition de ne pas en avoir la propriété effective, détenir soit des actions de la banque ou d’une personne morale qui la contrôle, soit des titres de participation d’une entité non constituée en personne morale qui la contrôle. 11. The Act is amended by adding the following after section 72:
Exception — conditions before acquisition
72.1 (1) A bank may permit its subsidiary to acquire shares of the bank, shares of an entity that controls the bank or any ownership interests of any unincorporated entity that controls the bank if before the subsidiary acquires them the conditions prescribed for the purposes of this subsection are met.
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Conditions after acquisition
(2) After a subsidiary has acquired shares or ownership interests in accordance with subsection (1), the conditions prescribed for the purposes of this subsection are to be met.
Non-compliance with conditions
(3) Despite section 16 and subsection 66(2), the issue and acquisition of the shares or ownership interests are subject to the prescribed requirements if
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(a) the bank permits the subsidiary to acquire the shares or ownership interests; and (b) either (i) a condition prescribed for the purposes of subsection (1) was not met, or (ii) a condition prescribed for the purposes of subsection (2) was not met or ceased to be met. 12. Section 86 of the Act is replaced by the following: Signatures
86. (1) A security certificate shall be signed by or bear the printed or otherwise mechanically reproduced signature of at least one of the following: (a) a director or officer of the bank; (b) a registrar or transfer agent of the bank or a branch transfer agent or a natural person on their behalf; or (c) a trustee who certifies it in accordance with a trust indenture.
Continuation of validity of signature
(2) If a security certificate contains a person’s printed or mechanically reproduced signature, the bank may issue the security certificate even if the person has ceased to be a director or officer of the bank. The security certificate is as valid as if the person were a director or officer at the date of its issue. 13. Section 88 of the Act is replaced by the following:
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Restrictions and charges
88. (1) No charge in favour of a bank and no restriction on transfer other than a constraint under Part VII is effective against a transferee of a security issued by the bank if the transferee has no actual knowledge of the charge or restriction unless it or a reference to it is noted conspicuously on the security certificate.
No restriction
(2) If any of the issued shares of a distributing bank remain outstanding and are held by more than one person, the bank may not restrict the transfer or ownership of its shares except by way of a constraint under Part VII.
Continuance
(3) If a body corporate that is continued as a bank under this Act has outstanding security certificates and the words “private company” or “private corporation” appear on the certificates, those words are deemed to be a notice of a charge or restriction for the purposes of subsection (1).
2001, c. 9, s. 62(F)
14. (1) Subsection 93(1) of the Act is replaced by the following:
Dealings with registered owner
93. (1) A bank or a trustee within the meaning of section 294 may, subject to subsections 137(5) to (7) and sections 138 to 141 and 145, treat the registered owner of a security as the person exclusively entitled to vote, to receive notices, to receive any interest, dividend or other payment in respect of the security and to exercise all of the rights and powers of an owner of the security.
2001, c. 9, s. 62(F)
(2) Paragraph 93(2)(b) of the English version of the Act is replaced by the following: (b) the personal representative of a registered security holder who is a minor, an incompetent person or a missing person; or 15. Section 94 of the English version of the Act is replaced by the following:
Minors
94. If a minor exercises any rights of ownership in the securities of a bank, no subsequent repudiation or avoidance is effective against the bank.
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16. Section 136 of the Act is renumbered as subsection 136(1) and is amended by adding the following: Participation by electronic means
(2) Unless the by-laws provide otherwise, any person who is entitled to attend a meeting of shareholders may participate in the meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting if the bank makes one available. A person who is participating in a meeting by one of those means is deemed for the purposes of this Act to be present at the meeting.
Regulations
(3) The Governor in Council may make regulations respecting the manner of and conditions for participating in a meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting. 17. Subsections 137(2) to (5) of the Act are replaced by the following:
Order to delay calling annual meeting
(2) Despite subsection (1), the bank may apply to the court for an order extending the time for calling an annual meeting.
Obligation to notify Superintendent
(3) The bank shall give notice of the application to the Superintendent before any hearing concerning the application and shall provide the Superintendent with a copy of any order that is issued.
Superintendent’s right to appear
(4) The Superintendent is entitled to appear and be heard in person or by counsel at any hearing concerning the application.
Authority to fix record date
(5) The directors may in advance fix a record date, that is within the prescribed period, for the determination of shareholders for any purpose, including for a determination of which shareholders are entitled to (a) receive payment of a dividend; (b) participate in a liquidation distribution; (c) receive notice of a meeting of shareholders; or (d) vote at a meeting of shareholders.
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Determination of record date
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(6) If no record date is fixed, (a) the record date for the determination of shareholders who are entitled to receive notice of a meeting of shareholders is (i) at the close of business on the day immediately preceding the day on which the notice is given, or (ii) if no notice is given, the day on which the meeting is held; and (b) the record date for the determination of shareholders for any other purpose, other than to establish a shareholder’s right to vote, is at the close of business on the day on which the directors pass a resolution in respect of that purpose.
Notice of record date
(7) If a record date is fixed and unless notice of the record date is waived in writing by every holder of a share of the class or series affected whose name is set out in the securities register at the close of business on the day on which the directors fix the record date, notice of the record date shall be given within the prescribed period by (a) advertisement in a newspaper in general circulation in the place where the bank’s head office is situated and in each place in Canada where the bank has a transfer agent or where a transfer of its shares may be recorded; and (b) written notice to each stock exchange in Canada on which the bank’s shares are listed for trading.
18. Subsection 138(1) of the Act is replaced by the following: Notice of meeting
138. (1) Notice of the time and place of a meeting of shareholders of a bank shall be sent within the prescribed period to (a) each shareholder entitled to vote at the meeting; (b) each director;
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(c) the auditor or auditors of the bank; and (d) the Superintendent. Exception
(1.01) In the case of a bank that is not a distributing bank, notice may be sent within any shorter period specified in its by-laws. 19. Subsection 139(1) of the Act is replaced by the following:
Notice not required
139. (1) A notice of a meeting is not required to be sent to shareholders who are not registered on the records of the bank or the bank’s transfer agent on the record date fixed under paragraph 137(5)(c) or determined under paragraph 137(6)(a). 20. (1) Subsection 143(1) of the Act is replaced by the following:
Proposals
143. (1) Subject to subsections (1.1) and (1.2), a registered holder or beneficial owner of shares that may be voted at an annual meeting of shareholders may (a) submit to the bank notice of any matter that they propose to raise at the meeting (in this section and section 144 referred to as a “proposal”); and (b) discuss at the meeting any matter in respect of which they would have been entitled to submit a proposal.
Eligibility to submit proposal
(1.1) To be eligible to submit a proposal a person shall (a) for at least the prescribed period be the registered holder or beneficial owner of at least the prescribed number of the bank’s outstanding shares; or (b) have the support of persons who, in the aggregate and including or not including the person who submits the proposal, have for at least the prescribed period been the registered holders or beneficial owners of at least the prescribed number of the bank’s outstanding shares.
Information to be provided
(1.2) A proposal is to be accompanied by the following information: (a) the name and address of the person submitting the proposal and the names and addresses of their supporters, if any; and
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Institutions (b) the number of shares held or owned by the person and their supporters, if any, and the date that the shares were acquired.
Information not part of proposal
(1.3) The information provided under subsection (1.2) does not form part of a proposal or of the supporting statement referred to in subsection (3) and is not to be included for the purpose of the prescribed maximum number of words referred to in subsection (3).
Proof may be required
(1.4) If the bank requests within the prescribed period that a person provide proof that they are eligible to submit a proposal, the person shall within the prescribed period provide proof that they meet the requirements of subsection (1.1). (2) Subsections 143(3) to (5) of the Act are replaced by the following:
Supporting statement
(3) At the request of the person who submits a proposal, the bank shall set out in the management proxy circular or attach to it the person’s statement in support of the proposal and their name and address. The statement and proposal together are not to exceed the prescribed maximum number of words.
Nomination of directors
(4) A proposal may include nominations for the election of directors if it is signed by one or more registered holders or beneficial owners of shares representing in the aggregate not less than 5% of the shares of the bank or 5% of the shares of a class of its shares entitled to vote at the meeting at which the proposal is to be presented.
Exemption
(5) A bank is not required to comply with subsections (2) and (3) if (a) the proposal is not submitted to the bank at least the prescribed number of days before the anniversary date of the notice of meeting that was sent to shareholders in respect of the previous annual meeting of shareholders; (b) it clearly appears that the primary purpose of the proposal is to enforce a personal claim or redress a personal grievance against the bank or its directors, officers or security holders;
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(b.1) it clearly appears that the proposal does not relate in a significant way to the business or affairs of the bank; (c) the person submitting the proposal failed within the prescribed period before the bank receives their proposal to present, in person or by proxy, at a meeting of shareholders a proposal that at their request had been set out in or attached to a management proxy circular; (d) substantially the same proposal was set out in or attached to a management proxy circular or dissident’s proxy circular relating to, and presented to shareholders at, a meeting of shareholders held within the prescribed period before the receipt of the proposal and did not receive the prescribed minimum amount of support at the meeting; or (e) the rights conferred by subsections (1) to (4) are being abused to secure publicity.
Bank may refuse to include proposal
(5.1) If a person who submits a proposal fails to continue to hold or own shares in accordance with paragraph (1.1)(a) or, as the case may be, does not continue to have the support of persons who are in the aggregate the registered holders or beneficial owners of the prescribed number of shares in accordance with paragraph (1.1)(b) until the end of the meeting, the bank is not required to set out any proposal submitted by that person in or attach it to a management proxy circular for any meeting held within the prescribed period after the day of the meeting. 21. (1) Subsections 144(1) and (2) of the Act are replaced by the following:
Notice of refusal
144. (1) If a bank refuses to include a proposal in a management proxy circular, it shall in writing notify the person submitting the proposal of its intention to omit the proposal from the management proxy circular and of the reasons for the refusal. It shall notify the person within the prescribed period after either the day
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Institutions on which it receives the proposal or, if it has requested proof under subsection 143(1.4), the day on which it receives the proof.
Application to court
(2) On the application of a person submitting a proposal who claims to be aggrieved by a bank’s refusal under subsection (1), a court may restrain the holding of the meeting at which the proposal is sought to be presented and make any further order that it thinks fit. (2) Subsection 144(3) of the French version of the Act is replaced by the following:
Demande de la banque
(3) La banque ou toute personne qui prétend qu’une proposition lui cause un préjudice peut demander au tribunal une ordonnance autorisant la banque à ne pas la faire figurer à la circulaire de la direction sollicitant des procurations ou en annexe; le tribunal, s’il est convaincu que le paragraphe 143(5) s’applique, peut rendre en l’espèce la décision qu’il estime pertinente.
2001, c. 9, s. 65
22. (1) Subsections 145(1) to (3) of the Act are replaced by the following:
List of shareholders entitled to notice
145. (1) A bank shall prepare an alphabetical list of shareholders entitled to receive notice of a meeting showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 137(5)(c), no later than 10 days after that date; and (b) if no record date is fixed, on the record date determined under paragraph 137(6)(a).
Voting list
(2) The bank shall prepare an alphabetical list of shareholders entitled to vote as of the record date showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 137(5)(d), no later than 10 days after that date; and (b) if no record date is fixed under paragraph 137(5)(d), no later than 10 days after a record date is fixed under paragraph 137(5)(c) or no later than the record date determined under paragraph 137(6)(a), as the case may be.
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Entitlement to vote
(3) Subject to section 156.09, a shareholder whose name appears on a list prepared under subsection (2) is entitled to vote the shares shown opposite their name.
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(2) The portion of subsection 145(4) of the Act before paragraph (a) is replaced by the following: Examination of list
(4) A shareholder may examine the list of shareholders 23. Section 151 of the Act is amended by adding the following after subsection (2):
Electronic voting
(3) Despite subsection (1) and unless the bylaws provide otherwise, any vote referred to in that subsection may be held entirely by means of a telephonic, electronic or other communication facility if the bank makes one available.
Voting while participating electronically
(4) Unless the by-laws provide otherwise, any person who is participating in a meeting of shareholders under subsection 136(2) and entitled to vote at that meeting may vote by means of the telephonic, electronic or other communication facility that the bank has made available for that purpose.
Regulations
(5) The Governor in Council may make regulations respecting the manner of and conditions for voting at a meeting of shareholders by means of a telephonic, electronic or other communication facility. 24. Section 152 of the Act is amended by adding the following after subsection (2):
Evidence
(3) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution. 25. Paragraph 153(3)(a) of the Act is replaced by the following:
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Institutions (a) a record date has been fixed under paragraph 137(5)(c) and notice of it has been given under subsection 137(7); 26. Subsection 154(1) of the Act is replaced by the following:
Court may order meeting to be called
154. (1) A court may, on the application of a director, a shareholder who is entitled to vote at a meeting of shareholders or the Superintendent, order a meeting to be called, held or conducted in the manner that the court directs if (a) it is impracticable to call the meeting within the time or in the manner in which it is to be called; (b) it is impracticable to conduct the meeting in the manner required by this Act or the bylaws; or (c) the court thinks that the meeting ought to be called, held or conducted within the time or in the manner that it directs for any other reason.
1997, c. 15, s. 10
27. (1) The definition “registrant” in section 156.01 of the Act is repealed.
1997, c. 15, s. 10
(2) The definition ““solicit” or “solicitation”” in section 156.01 of the Act is replaced by the following:
“solicitation” « sollicitation »
“solicitation” (a) includes (i) a request for a proxy whether or not accompanied by a form of proxy, (ii) a request to execute or not to execute a form of proxy or to revoke a proxy, (iii) the sending of a form of proxy or other communication to a shareholder under circumstances reasonably calculated to result in the procurement, withholding or revocation of a proxy, and (iv) the sending of a form of proxy to a shareholder under subsection 156.04(1); but (b) does not include (i) the sending of a form of proxy in response to an unsolicited request made by or on behalf of a shareholder,
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(ii) the performance of administrative acts or professional services on behalf of a person soliciting a proxy, (iii) the sending by an intermediary of the documents referred to in subsection 156.07(1), (iv) a solicitation by a person in respect of shares of which they are the beneficial owner, (v) a prescribed public announcement by a shareholder of how they intend to vote and the reasons for that decision, (vi) a communication for the purpose of obtaining the support of persons in accordance with paragraph 143(1.1)(b), or (vii) a communication, other than a solicitation by or on behalf of the management of a bank, that is made to shareholders in the prescribed circumstances.
(3) Section 156.01 of the Act is amended by adding the following in alphabetical order: “intermediary” « intermédiaire »
“intermediary” means a person who holds a security on behalf of another person who is not the registered holder of the security, and includes (a) a securities broker or dealer required to be registered to trade or deal in securities under the laws of any jurisdiction; (b) a securities depositary; (c) a financial institution; (d) in respect of a clearing agency, a securities dealer, trust company, association within the meaning of section 2 of the Cooperative Credit Associations Act, bank or other person, including another clearing agency, on whose behalf the clearing agency or its nominee holds securities of an issuer;
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1997, c. 15, s. 10
28. Subsection 156.04(2) of the Act is replaced by the following:
Exception
(2) The management of a bank is not required to send a form of proxy under subsection (1) if the bank (a) is not a distributing bank; and (b) has 50 or fewer shareholders who are entitled to vote at a meeting, two or more joint holders of a share being counted as one shareholder. 29. Section 156.05 of the Act is amended by adding the following after subsection (1):
Exceptions
(1.1) Despite paragraph (1)(b), it is not necessary to send a dissident’s proxy circular if (a) the total number of shareholders whose proxies are solicited is 15 or fewer, two or more joint holders of a share being counted as one shareholder; or (b) the solicitation is conveyed by public broadcast, speech or publication and the prescribed requirements are complied with.
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1997, c. 15, s. 10
30. The portion of subsection 156.06(3) of the Act before paragraph (a) is replaced by the following:
Vote by show of hands
(3) Despite subsections (1) and (2) and unless a shareholder or proxyholder demands a ballot, if the chairperson of a meeting of shareholders declares to the meeting that, if a ballot were conducted, the total number of votes attached to shares represented at the meeting by proxy required to be voted against what, to the knowledge of the chairperson, would be the decision of the meeting on a matter or group of matters is less than 5% of all the votes that might be cast by shareholders in person or by proxy,
1997, c. 15, s. 10
31. Section 156.07 of the Act is replaced by the following:
Duty of intermediary
156.07 (1) Shares of a bank that are registered in the name of an intermediary or an intermediary’s nominee and not beneficially owned by the intermediary may not be voted unless the intermediary sends to the beneficial owner
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(a) a copy of the notice of the meeting, annual statement, management proxy circular and dissident’s proxy circular and any other documents, other than the form of proxy, that were sent to shareholders by or on behalf of any person for use in connection with the meeting; and (b) a written request for voting instructions except if the intermediary has already received written voting instructions from the beneficial owner. When documents to be sent
(2) The intermediary shall send the documents referred to in subsection (1) without delay after they receive the documents referred to in paragraph (1)(a).
Restriction on voting
(3) An intermediary or a proxyholder appointed by them may not vote shares that the intermediary does not beneficially own and that are registered in the name of the intermediary or their nominee unless the intermediary or proxyholder, as the case may be, receives written voting instructions from the beneficial owner.
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Institutions
Copies
(4) A person by or on behalf of whom a solicitation is made shall on request and without delay provide the intermediary, at the person’s expense, with the necessary number of copies of the documents referred to in paragraph (1)(a).
Instructions to intermediary
(5) The intermediary shall vote or appoint a proxyholder to vote in accordance with any written voting instructions received from the beneficial owner.
Beneficial owner as proxyholder
(6) If a beneficial owner so requests and provides an intermediary with the appropriate documentation, the intermediary shall appoint the beneficial owner or a nominee of the beneficial owner as proxyholder.
Effect of intermediary’s failure to comply
(7) The failure of an intermediary to comply with any of subsections (1) to (6) does not render void any meeting of shareholders or any action taken at the meeting.
Intermediary may not vote
(8) Nothing in this Part gives an intermediary the right to vote shares that they are otherwise prohibited from voting.
Exemption
156.071 The Governor in Council may make regulations respecting the conditions under which a bank is exempt from any of the requirements of sections 156.02 to 156.07. 32. The Act is amended by adding the following after section 165:
Election or appointment as director
165.1 The election or appointment of a person as a director is subject to the following: (a) the person was present at the meeting when the election or appointment took place and did not refuse to hold office as a director; or (b) the person was not present at the meeting when the election or appointment took place but (i) consented in writing to hold office as a director before the election or appointment or within 10 days after it, or (ii) acted as a director after the election or appointment. 33. Paragraphs 168(1)(g) and (h) of the Act are replaced by the following:
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(g) a director may be removed from office only if the number of votes cast in favour of a motion to remove the director is greater than the product of the number of directors required by the by-laws and the number of votes cast against the motion; and (h) the number of directors required by the by-laws may be decreased only if the number of votes cast in favour of a motion to decrease the number of directors is greater than the product of the number of directors required by the by-laws and the number of votes cast against the motion. 34. Subsection 177(1) of the Act is replaced by the following: Directors filling vacancy
177. (1) Despite section 183 but subject to subsection (2) and sections 176 and 178, a quorum of directors may fill a vacancy among the directors except a vacancy resulting from a change in the by-laws by which the number or the minimum or maximum number of directors is increased or from a failure to elect the number or minimum number of directors provided for in the by-laws.
35. Paragraph 178(a) of the Act is replaced by the following: (a) the remaining directors elected by the holders of that class or series of shares may fill the vacancy except one resulting from an increase in the number or the minimum or maximum number of directors for that class or series or from a failure to elect the number or minimum number of directors provided for in the by-laws for that class or series; 36. Subsection 182(3) of the Act is replaced by the following: Director continues to be present
(3) A director who is present at a meeting of directors or of a committee of directors but is not, in accordance with subsection 203(1), present at any particular time during the meeting is considered to be present for the purposes of this section.
2004-2005
Institutions 37. Section 184.1 of the Act is amended by adding the following after subsection (4):
Evidence
(5) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution. 38. Paragraphs 198(b) and (c) of the Act are replaced by the following: (b) fill a vacancy among the directors, on a committee of directors or in the office of auditor, or appoint additional directors; (c) issue or cause to be issued securities, including an issue of shares of a series that is authorized in accordance with section 62, except in accordance with any authorization made by the directors; 39. Section 202 of the Act is replaced by the following:
Disclosure of interest
202. (1) A director or officer of a bank shall disclose to the bank, in writing or by requesting to have it entered in the minutes of a meeting of directors or a meeting of a committee of directors, the nature and extent of any interest they have in a material contract or material transaction with the bank, whether entered into or proposed, if they (a) are a party to the contract or transaction; (b) are a director or officer of a party to the contract or transaction or a person acting in a similar capacity; or (c) have a material interest in a party to the contract or transaction.
Time of disclosure — director
(2) The disclosure shall be made in the case of a director (a) at the meeting of directors, or of a committee of directors, at which the proposed contract or transaction is first considered;
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(b) if at the time of the meeting referred to in paragraph (a) the director was not interested in the proposed contract or transaction, at the first one after they become interested in it; (c) if the director becomes interested after a contract or transaction is entered into, at the first one after they become interested; or (d) if a person who is interested in a contract or transaction becomes a director, at the first one after they become a director. Time of disclosure — officer
(3) The disclosure shall be made in the case of an officer who is not a director (a) immediately after they become aware that the contract, transaction, proposed contract or proposed transaction is to be considered or has been considered at a meeting of directors or of a committee of directors; (b) if they become interested after the contract or transaction is entered into, immediately after they become interested; or (c) if a person who is interested in a contract or transaction becomes an officer, immediately after they become an officer.
Time of disclosure — contract not requiring approval
(4) If the material contract or material transaction, whether entered into or proposed, is one that in the ordinary course of the bank’s business would not require approval by the directors or shareholders, the director or officer shall disclose to the bank, in writing or by requesting to have it entered in the minutes of a meeting of directors or of a committee of directors, the nature and extent of their interest immediately after they become aware of the contract or transaction.
1997, c. 15, s. 26(1)
40. Subsection 203(1) of the Act is replaced by the following:
Director to abstain
203. (1) A director who is required to make a disclosure under subsection 202(1) shall not be present at any meeting of directors, or of a committee of directors, while the contract or transaction is being considered or vote on any resolution to approve it unless the contract or transaction
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Institutions (a) relates primarily to their remuneration as a director, officer, employee or agent of the bank, an entity controlled by the bank or an entity in which the bank has a substantial investment; (b) is for indemnity under section 212 or insurance under section 213; or (c) is with an affiliate of the bank.
2001, c. 9, s. 77.1(F)
41. Sections 204 to 206 of the Act are replaced by the following:
General notice
204. (1) For the purposes of subsection 202(1), a general notice to the directors declaring that a director or officer is to be regarded as interested for any of the following reasons in a contract or transaction entered into with a party is a sufficient declaration of interest in relation to any contract or transaction with that party: (a) the director or officer is a director or officer of a party referred to in paragraph 202(1)(b) or (c) or a person acting in a similar capacity; (b) the director or officer has a material interest in the party; or (c) there has been a material change in the nature of the director’s or officer’s interest in the party.
Access to disclosures
(2) The shareholders of the bank may examine the portions of any minutes of meetings of directors or committees of directors that contain disclosures under subsection 202(1), or the portions of any other documents that contain those disclosures, during the usual business hours of the bank.
Avoidance standards
205. (1) A contract or transaction for which disclosure is required under subsection 202(1) is not invalid and a director or officer is not accountable to the bank or its shareholders for any profit realized from it by reason only of the director’s or officer’s interest in the contract or transaction or the fact that the director was present or was counted to determine whether a quorum existed at the meeting of directors, or of a committee of directors, that considered it if
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(a) the director or officer disclosed their interest in accordance with section 202 and subsection 204(1); (b) the directors approved the contract or transaction; and (c) the contract or transaction was reasonable and fair to the bank at the time that it was approved.
Confirmation by shareholders
(2) Even if the conditions set out in subsection (1) are not met, a director or officer acting honestly and in good faith is not accountable to the bank or its shareholders for any profit realized from a contract or transaction for which disclosure was required and the contract or transaction is not invalid by reason only of the director’s or officer’s interest in it if (a) the contract or transaction is approved or confirmed by special resolution at a meeting of shareholders; (b) disclosure of the interest was made to the shareholders in a manner sufficient to indicate its nature before the contract or transaction was approved or confirmed; and (c) the contract or transaction was reasonable and fair to the bank at the time that it was approved or confirmed.
Court may set aside or require accounting
206. If a director or officer of a bank fails to comply with any of sections 202 to 205, a court, on application of the bank or any of its shareholders, may set aside the contract or transaction on any terms that the court thinks fit and may require the director or officer to account to the bank for any profit or gain realized on it. 42. Section 207 of the English version of the Act is replaced by the following:
Director liability
207. (1) Directors of a bank who vote for or consent to a resolution of the directors authorizing the issue of a share contrary to subsection 65(1) or the issue of subordinated indebtedness contrary to section 80 for a consideration other
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Institutions than money are jointly and severally, or solidarily, liable to the bank to make good any amount by which the consideration received is less than the fair equivalent of the money that the bank would have received if the share or subordinated indebtedness had been issued for money on the date of the resolution.
Further liability
(2) Directors of a bank who vote for or consent to a resolution of the directors authorizing any of the following are jointly and severally, or solidarily, liable to restore to the bank any amounts so distributed or paid and not otherwise recovered by the bank and any amounts in relation to any loss suffered by the bank: (a) a redemption or purchase of shares contrary to section 71; (b) a reduction of capital contrary to section 75; (c) a payment of a dividend contrary to section 79; (d) a payment of an indemnity contrary to section 212; or (e) any transaction contrary to Part XI. 43. Subsection 210(1) of the English version of the Act is replaced by the following:
Directors liable for wages
210. (1) Subject to subsections (2) and (3), the directors of a bank are jointly and severally, or solidarily, liable to each employee of the bank for all debts not exceeding six months wages payable to the employee for services performed for the bank while they are directors.
2001, c. 9, ss. 78 and 79(F)
44. Sections 211 and 212 of the Act are replaced by the following:
Defence — due diligence
211. (1) A director, officer or employee of a bank is not liable under section 207 or 210 or subsection 506(1) and has fulfilled their duty under subsection 158(2) if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on
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(a) financial statements of the bank that were represented to them by an officer of the bank or in a written report of the auditor or auditors of the bank fairly to reflect the financial condition of the bank; or (b) a report of a person whose profession lends credibility to a statement made by them. Defence — good faith
(2) A director or officer of a bank has fulfilled their duty under subsection 158(1) if they relied in good faith on (a) financial statements of the bank that were represented to them by an officer of the bank or in a written report of the auditor or auditors of the bank fairly to reflect the financial condition of the bank; or (b) a report of a person whose profession lends credibility to a statement made by them.
Indemnification
212. (1) A bank may indemnify a director or officer of the bank, a former director or officer of the bank or another person who acts or acted, at the bank’s request, as a director or officer of or in a similar capacity for another entity against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, reasonably incurred by them in respect of any civil, criminal, administrative, investigative or other proceeding in which they are involved because of that association with the bank or other entity.
Advances
(2) A bank may advance amounts to the director, officer or other person for the costs, charges and expenses of a proceeding referred to in subsection (1). They shall repay the amounts if they do not fulfil the conditions set out in subsection (3).
No indemnification
(3) A bank may not indemnify a person under subsection (1) unless (a) the person acted honestly and in good faith with a view to the best interests of, as the case may be, the bank or the other entity for which they acted at the bank’s request as a director or officer or in a similar capacity; and
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Institutions (b) in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, the person had reasonable grounds for believing that their conduct was lawful.
Indemnification — derivative actions
(4) A bank may with the approval of a court indemnify a person referred to in subsection (1) or advance amounts to them under subsection (2) — in respect of an action by or on behalf of the bank or other entity to procure a judgment in its favour to which the person is made a party because of the association referred to in subsection (1) with the bank or other entity — against all costs, charges and expenses reasonably incurred by them in connection with that action if they fulfil the conditions set out in subsection (3).
Right to indemnity
(5) Despite subsection (1), a person referred to in that subsection is entitled to be indemnified by the bank in respect of all costs, charges and expenses reasonably incurred by them in connection with the defence of any civil, criminal, administrative, investigative or other proceeding to which the person is subject because of the association referred to in subsection (1) with the bank or other entity described in that subsection if the person (a) was not judged by the court or other competent authority to have committed any fault or omitted to do anything that they ought to have done; and (b) fulfils the conditions set out in subsection (3).
Heirs and personal representatives
(6) A bank may, to the extent referred to in subsections (1) to (5) in respect of the person, indemnify the heirs or personal representatives of any person whom the bank may indemnify under those subsections. 45. Paragraph 213(b) of the Act is replaced by the following: (b) in the capacity of a director or officer of another entity or while acting in a similar capacity for another entity, if they act or acted in that capacity at the bank’s request, except if the liability relates to a failure to act honestly and in good faith with a view to the best interests of the entity.
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46. Paragraph 217(1)(j) of the Act is replaced by the following: (j) change the province in which the head office of the bank is situated. 47. Paragraph 224(2)(a) of the Act is replaced by the following: (a) the name of the amalgamated bank and the province in which its head office is to be situated; 48. (1) Subsection 226(2) of the Act is replaced by the following: Right to vote
(2) Each share of an applicant carries the right to vote in respect of an amalgamation agreement whether or not it otherwise carries the right to vote. (2) Subsection 226(3) of the English version of the Act is replaced by the following:
Separate vote for class or series
(3) The holders of shares of a class or series of shares of each applicant are entitled to vote separately as a class or series in respect of an amalgamation agreement if the agreement contains a provision that, if it were contained in a proposed amendment to the by-laws or incorporating instrument of the applicant, would entitle those holders to vote separately as a class or series. 49. Subsections 237(1) and (2) of the Act are replaced by the following:
Head office
237. (1) A bank shall at all times have a head office in the province specified in its incorporating instrument or by-laws.
Change of head office
(2) The directors of a bank may change the address of the head office within the province specified in the incorporating instrument or bylaws. 50. Subsection 239(5) of the Act is replaced by the following:
Access to bank records
(5) Shareholders and creditors of a bank and their personal representatives may examine the records referred to in subsection 238(1) during the usual business hours of the bank and may take extracts from them free of charge or have copies of them made on payment of a reason2004-2005
Institutions able fee. If the bank is a distributing bank, any other person may on payment of a reasonable fee examine those records during the usual business hours of the bank and take extracts from them or have copies of them made. 51. Subsection 240(3) of the Act is replaced by the following:
Entitlement to list
(3) A shareholder or creditor of a bank or their personal representative — or if the bank is a distributing bank, any person — is entitled to a basic list of shareholders of the bank.
2001, c. 9, s. 89
52. (1) Subsections 245(1) and (2) of the Act are replaced by the following:
Location and processing of information or data
245. (1) Subject to subsection (3), a bank shall maintain and process in Canada any information or data relating to the preparation or maintenance of the records referred to in section 238 or of its central securities register unless the Superintendent has, subject to any terms and conditions that the Superintendent considers appropriate, exempted the bank from the application of this section.
Copies
(2) Subject to subsections (4) and (5), the bank may maintain copies of the records referred to in section 238 or of its central securities register outside Canada and may process outside Canada any information or data relating to those copies. (2) Subsection 245(3) of the French version of the Act is replaced by the following:
Exception
(3) Le paragraphe (1) ne s’applique pas à l’égard des succursales de la banque qui sont situées à l’étranger ou des clients de celles-ci.
2001, c. 9, s. 90
53. Subsection 248(3) of the Act is replaced by the following:
Access to central securities register
(3) Shareholders and creditors of a bank and their personal representatives may examine the central securities register during the usual business hours of the bank and may take extracts from it free of charge or have copies of it made on payment of a reasonable fee. If the bank is a distributing bank, any other person may on payment of a reasonable fee examine
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the central securities register during the usual business hours of the bank and take extracts from it or have copies of it made. Electronic access
(4) The bank may make the information contained in the central securities register available by any mechanical or electronic data processing system or other information storage device that is capable of reproducing it in intelligible written form within a reasonable time.
Affidavit and undertaking
(5) A person who wishes to examine the central securities register, take extracts from it or have copies of it made shall provide the bank with an affidavit containing their name and address — or if they are an entity, the name and address for service of the entity — and with an undertaking that the information contained in the register will not be used except in the same way as a list of shareholders may be used under section 242. In the case of an entity, the affidavit is to be sworn by a director or officer of the entity or a person acting in a similar capacity.
Supplemental information
(6) A person who wishes to examine a central securities register, take extracts from it or have copies of it made may on payment of a reasonable fee, if they state in the accompanying affidavit that supplementary information is required, request the bank or its agent to provide supplementary information setting out any changes made to the register.
When supplementary information to be provided
(7) A bank or its agent shall provide the supplementary information within (a) 10 days after the day on which the central securities register is examined if the changes take place before that day; and (b) 10 days after the day to which the supplementary information relates if the changes take place on or after the day on which the central securities register is examined.
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Institutions 54. Section 256 of the Act is replaced by the following:
Corporate seal
256. (1) A bank may adopt a corporate seal and change one that it adopted.
Validity of unsealed documents
(2) A document executed on behalf of a bank is not invalid merely because a corporate seal is not affixed to it. 55. (1) The definitions “distributing bank” and “insider” in subsection 265(1) of the Act are repealed. (2) The definition “business combination” in subsection 265(1) of the Act is replaced by the following:
“business combination” « regroupement d’entreprises »
“business combination” means an acquisition of all or substantially all of the assets of one body corporate by another, an amalgamation of two or more bodies corporate or any similar reorganization between two or more bodies corporate; (3) Subsections 265(3) and (4) of the Act are repealed.
1997, c. 15, ss. 31 and 32
56. Sections 266 to 269 of the Act are replaced by the following:
Insider report
266. An insider shall submit an insider report in accordance with the regulations.
Exemption by Superintendent
267. On application by an insider, the Superintendent may in writing and on any terms that the Superintendent thinks fit exempt the insider from any of the requirements of section 266. The exemption may be given retroactive effect and the Superintendent shall publish the particulars of the exemption and the reasons for it in a periodical available to the public.
Regulations
268. The Governor in Council may make regulations for carrying out the purposes of sections 266 and 267, including (a) defining “insider” for the purposes of sections 266 and 267; (b) respecting the form and content of an insider report; and (c) respecting the submission or publication of an insider report.
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1996, c. 6. s. 6; 1999, c. 31, ss. 11 and 12
57. Sections 270 to 282 of the Act are replaced by the following:
Meaning of “insider”
270. (1) In this section, “insider” means with respect to a distributing bank
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(a) a director or officer of the bank; (b) a director or officer of a subsidiary of the bank; (c) a director or officer of a body corporate that enters into a business combination with the bank; or (d) a person employed or retained by the bank.
Prohibition — short sale
(2) No insider may knowingly sell, directly or indirectly, a security of a distributing bank or of any of the distributing bank’s affiliates if the insider does not own or has not fully paid for the security.
Exception
(3) Despite subsection (2), an insider may sell a security that they do not own if they own another security that is convertible into the security that was sold or they own an option or right to acquire the security that was sold, and if within 10 days after the sale they (a) exercise the conversion privilege, option or right and deliver the security so acquired to the purchaser; or (b) transfer the convertible security, option or right to the purchaser.
Prohibition — calls and puts
(4) No insider may knowingly, directly or indirectly, buy or sell a call or put in respect of a security of a bank or of any of the bank’s affiliates. Civil remedies
Extended meaning of “insider”
271. (1) In this section and sections 271.1 and 272,“ insider” with respect to a bank means (a) the bank;
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Institutions (b) an affiliate of the bank; (c) a director or officer of the bank or of any person described in paragraph (b), (d) or (f); (d) a person who beneficially owns directly or indirectly, or who exercises control or direction over or has a combination of ownership, control and direction in respect of, shares of the bank carrying more than the prescribed percentage of the voting rights attached to all of the bank’s outstanding shares not including shares held by the person as underwriter while those shares are in the course of a distribution to the public; (e) a person, other than a person described in paragraph (f), who is employed or retained by the bank or by a person described in paragraph (f); (f) a person who engages in or proposes to engage in any business or professional activity with or on behalf of the bank; (g) a person who received material confidential information concerning the bank while they were a person described in any of paragraphs (a) to (f); (h) a person who receives material confidential information from a person who is and who they know or ought reasonably to have known is a person described in this subsection, including in this paragraph, or subsection (3) or (4); or (i) a prescribed person.
Extended meaning of “security”
(2) For the purposes of this section, each of the following is deemed to be a security of a bank: (a) a put, call, option or other right or obligation to purchase or sell a security of the bank; and (b) a security of another entity, the market price of which varies materially with the market price of the securities of the bank.
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Deemed insider — takeover bid or business combination
(3) For the purposes of this section and subsection 271.1(1), a person who proposes to make a take-over bid as defined in the regulations for securities of a bank or to enter into a business combination with a bank is an insider of the bank with respect to material confidential information obtained from the bank.
Deemed insider — affiliate or associate
(4) An insider of a person referred to in subsection (3), or the person’s affiliate or associate, is an insider of the bank referred to in that subsection. Paragraphs (1)(b) to (i) apply in making this determination except that references to “bank” are to be read as references to “person described in subsection (3)”.
Meaning of “associate”
(5) In subsection (4), “associate” means with respect to a person
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(a) a body corporate that the person directly or indirectly controls, determined without regard to paragraph 3(1)(d), or of which they beneficially own shares or securities currently convertible into shares carrying more than 10% of the voting rights under all circumstances or by reason of the occurrence of an event that has occurred and is continuing or a currently exercisable option or right to purchase the shares or convertible securities; (b) a partner of the person acting on behalf of the partnership of which they are partners; (c) a trust or estate in which the person has a substantial beneficial interest or in respect of which they serve as a trustee or a liquidator of the succession or in a similar capacity; (d) a spouse or common-law partner of the person; (e) a child of the person or of their spouse or common-law partner; or (f) if that relative has the same residence as the person, a relative of the person or of their spouse or common-law partner.
2004-2005 Insider trading — compensation to sellers and purchasers
Institutions (6) An insider of a bank who purchases or sells a security of the bank with knowledge of confidential information that if it were generally known might reasonably be expected to materially affect the value of any of the securities of the bank is liable to compensate the seller or purchaser of the security, as the case may be, for any loss suffered by them as a result of the purchase or sale unless the insider establishes that (a) the insider reasonably believed that the information had been generally disclosed; (b) the information was known or ought reasonably to have been known by the seller or purchaser; or (c) the purchase or sale of the security took place in the prescribed circumstances.
Insider trading — compensation to bank
(7) The insider is accountable to the bank for any benefit or advantage received or receivable by the insider as a result of a purchase or sale described in subsection (6) unless they establish the circumstances described in paragraph (6)(a).
Tipping — compensation to sellers and purchasers
271.1 (1) An insider of a bank who discloses confidential information with respect to the bank that has not been generally disclosed and that if it were generally known might reasonably be expected to materially affect the value of any of the securities of the bank is liable to compensate any person who subsequently sells securities of the bank to or purchases them from any person who received the information unless the insider establishes that (a) the insider reasonably believed that the information had been generally disclosed; (b) the information was known or ought reasonably to have been known by the person who alleges that they suffered the loss; (c) if the insider is not a person described in subsection 271(3) or (4), the disclosure of the information was necessary in the course of their business; or (d) if the insider is a person described in subsection 271(3) or (4), the disclosure of the information was necessary to effect the takeover bid or business combination.
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Tipping — compensation to bank
(2) The insider is accountable to the bank for any benefit or advantage received or receivable by them as a result of a disclosure of information as described in subsection (1) unless they establish the circumstances described in paragraph (1)(a), (c) or (d).
Measure of damages
272. (1) The court may assess damages under subsection 271(6) or 271.1(1) in accordance with any measure of damages that it considers relevant in the circumstances. However, in assessing damages in respect of a security of a distributing bank, the court shall consider the following:
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(a) if the plaintiff is a purchaser, the price that they paid for the security less the average market price of the security over the 20 trading days immediately following general disclosure of the information; and (b) if the plaintiff is a seller, the average market price of the security over the 20 trading days immediately following general disclosure of the information, less the price that they received for the security. Liability — more than one insider
(2) If more than one insider is liable under subsection 271(6) or 271.1(1) with respect to the same transaction or series of transactions, their liability is joint and several, or solidary.
Limitation
(3) An action to enforce a right created by subsection 271(6) or (7) or section 271.1 may be commenced only within two years after discovery of the facts that gave rise to the cause of action. Prospectus
Distribution
273. (1) No person, including a bank, shall distribute securities of a bank except in accordance with the regulations made under subsection (2).
2004-2005 Regulations
Institutions (2) The Governor in Council may make regulations respecting the distribution of securities of a bank, including (a) respecting the information that is to be disclosed by a bank before the distribution of any of its securities, including the information that is to be included in a prospectus; (b) respecting the manner of disclosure and the form of the information that is to be disclosed; and (c) exempting any class of distribution of securities from the application of subsection (1).
Order of exemption
274. (1) On application by a bank or any person proposing to make a distribution, the Superintendent may, by order, exempt that distribution from the application of any regulations made under subsection 273(2) if the Superintendent is satisfied that the bank has disclosed or is about to disclose, in compliance with the laws of the relevant jurisdiction, information relating to the distribution that in form and content substantially complies with the requirements of those regulations.
Conditions
(2) An order under subsection (1) may contain any conditions or limitations that the Superintendent deems appropriate. Going-private Transactions and Squeeze-out Transactions
Going-private transactions
275. A bank may carry out a going-private transaction if it complies with any applicable provincial securities laws.
Squeeze-out transactions
276. No bank may carry out a squeeze-out transaction unless, in addition to any approval by holders of shares required by or under this Act or the bank’s by-laws, the transaction is approved by ordinary resolution of the holders of each class of shares affected by the transaction, voting separately, whether or not the shares otherwise carry the right to vote. However, the following do not have the right to vote on the resolution: (a) affiliates of the bank; and
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(b) holders of shares that following the squeeze-out transaction would be entitled to consideration of greater value or to superior rights or privileges than those available to other holders of shares of the same class. Right to dissent
277. (1) A holder of shares of a bank may dissent if the bank resolves to carry out a goingprivate transaction or squeeze-out transaction that affects those shares.
Payment for shares
(2) In addition to any other right that the shareholder may have, but subject to subsection (25), a shareholder who complies with this section is, when the action approved by the resolution from which the shareholder dissents becomes effective, entitled to be paid by the bank the fair value of the shares in respect of which the shareholder dissents, determined as of the close of business on the day before the resolution was adopted by the shareholders.
No partial dissent
(3) A dissenting shareholder may claim under this section only with respect to all of the shares of a class held on behalf of any one beneficial owner and registered in the name of the dissenting shareholder.
Objection
(4) A dissenting shareholder shall send to the bank, at or before any meeting of shareholders at which a resolution referred to in subsection (2) is to be voted on by the shareholders, a written objection to the resolution unless the bank did not give notice to the shareholder of the purpose of the meeting and their right to dissent.
Notice that resolution was adopted
(5) The bank shall within 10 days after the day on which the shareholders adopt the resolution send to each shareholder who sent an objection under subsection (4) notice that the resolution was adopted. If it is necessary for the Minister or Superintendent to approve the transaction within the meaning of subsection 973(1) before it becomes effective, the bank shall send notice within 10 days after the approval. Notice is not required to be sent to a shareholder who voted for the resolution or one who has withdrawn their objection.
Demand for payment
(6) A dissenting shareholder shall within 20 days after receiving the notice referred to in subsection (5) — or, if they do not receive it,
2004-2005
Institutions within 20 days after learning that the resolution was adopted by the shareholders — send to the bank a written notice containing (a) their name and address; (b) the number and class of shares in respect of which they dissent; and (c) a demand for payment of the fair value of those shares.
Share certificates
(7) A dissenting shareholder shall within 30 days after sending a notice under subsection (6) send the certificates representing the shares in respect of which they dissent to the bank or its transfer agent.
Forfeiture
(8) A dissenting shareholder who fails to comply with subsection (7) has no right to make a claim under this section.
Endorsing certificate
(9) A bank or its transfer agent shall endorse on any share certificate received in accordance with subsection (7) a notice that the holder is a dissenting shareholder under this section and shall without delay return the share certificates to the dissenting shareholder.
Suspension of rights
(10) On sending a notice under subsection (6), a dissenting shareholder ceases to have any rights as a shareholder other than to be paid the fair value of their shares as determined under this section. However, the shareholder’s rights are reinstated as of the date the notice was sent if (a) the shareholder withdraws the notice before the bank makes an offer under subsection (11); (b) the bank fails to make an offer in accordance with subsection (11) and the shareholder withdraws the notice; or (c) the directors revoke under section 220 the special resolution that was made in respect of the going-private transaction or squeeze-out transaction.
Offer to pay
(11) A bank shall, no later than seven days after the later of the day on which the action approved by the resolution from which the shareholder dissents becomes effective and the
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day on which the bank received the notice referred to in subsection (6), send to each dissenting shareholder who sent a notice (a) a written offer to pay for their shares in an amount considered by the directors of the bank to be the fair value, accompanied by a statement showing how the fair value was determined; or (b) if subsection (25) applies, a notice that it is unable to lawfully pay dissenting shareholders for their shares. Same terms
(12) Every offer made under subsection (11) for shares of the same class or series is to be on the same terms.
Payment
(13) Subject to subsection (25), a bank shall pay for the shares of a dissenting shareholder within 10 days after the day on which an offer made under subsection (11) is accepted, but the offer lapses if the bank does not receive an acceptance within 30 days after the day on which the offer is made.
Court may fix fair value
(14) If a bank fails to make an offer under subsection (11) or if a dissenting shareholder fails to accept an offer, the bank may, within 50 days after the day on which the action approved by the resolution from which the shareholder dissents becomes effective or within any further period that a court may allow, apply to the court to fix a fair value for the shares of any dissenting shareholder.
Shareholder application
(15) If a bank fails to apply to a court under subsection (14), a dissenting shareholder may apply to a court for the same purpose within a further period of 20 days or within any further period that the court may allow.
Venue
(16) An application under subsection (14) or (15) is to be made to a court having jurisdiction where the bank’s head office is situated or, if the bank carries on business in the province in which the dissenting shareholder resides, in that province.
No security for costs
(17) A dissenting shareholder is not required to give security for costs in an application made under subsection (14) or (15).
2004-2005 Parties and Superintendent
Institutions (18) On an application to a court under subsection (14) or (15), (a) all dissenting shareholders whose shares have not been purchased by the bank are to be joined as parties and are bound by the decision of the court; (b) the bank shall notify each of them of the date, place and consequences of the application and their right to appear and be heard in person or by counsel; and (c) the bank shall notify the Superintendent of the date and place of the application and the Superintendent may appear and be heard in person or by counsel.
Powers of court
(19) On an application to a court under subsection (14) or (15), the court may determine whether any other person is a dissenting shareholder and is to be joined as a party and the court shall then fix a fair value for the shares of all dissenting shareholders.
Appraisers
(20) The court may appoint one or more appraisers to assist the court to fix a fair value for the shares of the dissenting shareholders.
Final order
(21) The final order of the court is to be rendered against the bank in favour of each dissenting shareholder for the value of the shares as fixed by the court.
Interest
(22) The court may allow a reasonable rate of interest on the amount payable to each dissenting shareholder from the date the action approved by the resolution from which the shareholder dissents becomes effective until the date of payment.
Notice that s. (25) applies
(23) If subsection (25) applies, the bank shall within 10 days after an order is made under subsection (21) notify each dissenting shareholder that it is unable to lawfully pay dissenting shareholders for their shares.
Effect of s. (25)
(24) If subsection (25) applies, a dissenting shareholder may by written notice delivered to the bank within 30 days after receiving notice under subsection (23)
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(a) withdraw their notice of dissent, in which case the bank is deemed to consent to the withdrawal and the shareholder is reinstated to their full rights as a shareholder; or (b) retain their status as a claimant against the bank, to be paid as soon as the bank is able to lawfully pay them or, in a liquidation, to be ranked subordinate to the rights of the bank’s creditors but in priority to its shareholders. Limitation
(25) A bank may not make a payment to a dissenting shareholder under this section if there are reasonable grounds for believing that the bank is or the payment would cause the bank to be in contravention of a regulation referred to in subsection 485(1) or (2) or of an order made under subsection 485(3). 58. (1) The definition “exempt offer” in subsection 283(1) of the Act is repealed. (2) The definition “offre publique d’achat” in subsection 283(1) of the French version of the Act is repealed. (3) The definitions “dissenting offeree” and “share” in subsection 283(1) of the Act are replaced by the following:
“dissenting offeree” « pollicité opposant »
“share” « action »
“dissenting offeree” means a holder of a share who does not accept a take-over bid or a subsequent holder of the share who acquires it from the first-mentioned holder; “share” means a share with or without voting rights and includes (a) a security that is currently convertible into a share, and (b) a currently exercisable option or right to acquire a share or a security referred to in paragraph (a);
2000, c. 12, s. 4
(4) Paragraph (c) of the definition “associate of the offeror” in subsection 283(1) of the English version of the Act is replaced by the following:
2004-2005
Institutions (c) a trust or estate in which the offeror has a substantial beneficial interest or in respect of which they serve as a trustee or a liquidator of the succession or in a similar capacity, (5) The definition “take-over bid” in subsection 283(1) of the English version of the Act is replaced by the following:
“take-over bid” « offre d’achat visant à la mainmise »
“take-over bid” means an offer made by an offeror at approximately the same time to all of the shareholders of a distributing bank to acquire all of the shares of a class of issued shares, and includes an offer by a distributing bank to repurchase all of the shares of a class. (6) The definitions “banque pollicitée”, “pollicitant” and “pollicité” in subsection 283(1) of the French version of the Act are replaced by the following:
« banque pollicitée » “offeree bank”
« banque pollicitée » Banque dont les actions font l’objet d’une offre d’achat visant à la mainmise.
« pollicitant » “offeror”
« pollicitant » Toute personne, à l’exception du mandataire, qui fait une offre d’achat visant à la mainmise et, en outre, les personnes qui conjointement ou de concert, même indirectement : a) soit font une telle offre; b) soit ont l’intention d’exercer les droits de vote dont sont assorties les actions faisant l’objet d’une telle offre.
« pollicité » “offeree”
« pollicité » Toute personne à laquelle est faite une offre dans le cadre d’une offre d’achat visant à la mainmise. (7) Subsection 283(1) of the French version of the Act is amended by adding the following in alphabetical order:
« offre d’achat visant à la mainmise » “take-over bid”
« offre d’achat visant à la mainmise » L’offre qu’un pollicitant adresse à peu près au même moment à tous les actionnaires d’une banque ayant fait appel au public pour acquérir toutes les actions d’une catégorie d’actions émises. Y est assimilée la pollicitation d’une telle banque visant le rachat de toutes les actions d’une catégorie de ses actions.
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(8) Subsection 283(3) of the French version of the Act is replaced by the following: Date de l’offre
(3) L’offre d’achat visant à la mainmise est réputée être datée du jour de son envoi. 59. Section 284 of the French version of the Act is replaced by the following:
Droit d’acquérir des actions
284. Le pollicitant peut, en se conformant aux articles 285 à 290, aux paragraphes 291(1) et (2) et à l’article 292, acquérir les actions des pollicités opposants lorsque l’offre d’achat visant à la mainmise est, dans les cent vingt jours suivant la date où elle est faite, acceptée par les détenteurs d’au moins quatre-vingt-dix pour cent des actions de la catégorie en cause, sans qu’il soit tenu compte des actions détenues à la date de l’offre d’achat visant à la mainmise, même indirectement, par lui-même, les personnes morales de son groupe ou ses associés. 60. (1) The portion of subsection 285(1) of the French version of the Act before paragraph (a) is replaced by the following:
Avis du pollicitant aux opposants
285. (1) Le pollicitant peut acquérir les actions des pollicités opposants en leur faisant parvenir ainsi qu’au surintendant, par courrier recommandé, dans les soixante jours suivant la date d’expiration de l’offre d’achat visant à la mainmise et, en tout état de cause, dans les cent quatre-vingts jours suivant la date de l’offre d’achat visant à la mainmise, un avis précisant à la fois : (2) Paragraph 285(1)(d) of the Act is replaced by the following: (d) a dissenting offeree who does not notify the offeror in accordance with paragraph 286 (b) is deemed to have elected to transfer the shares to the offeror on the same terms on which the offeror acquired the shares from the offerees who accepted the take-over bid; and 61. Section 286 of the Act is replaced by the following:
Share certificates and election
286. A dissenting offeree to whom a notice is sent under subsection 285(1) shall within 20 days after receiving the notice
2004-2005
Institutions (a) send to the offeree bank the share certificates representing the shares to which the take-over bid relates; and (b) elect to transfer the shares to the offeror on the same terms as those on which the offeror acquired shares from the offerees who accepted the take-over bid or to demand payment of the fair value of the shares in accordance with sections 289 to 292 by notifying the offeror.
Deemed election
286.1 A dissenting offeree who does not notify the offeror in accordance with paragraph 286(b) is deemed to have elected to transfer the shares to the offeror on the same terms as those on which the offeror acquired shares from the offerees who accepted the take-over bid. 62. Subsection 287(1) of the Act is replaced by the following:
Payment to offeree bank
287. (1) Within 20 days after the offeror sends a notice under subsection 285(1), the offeror shall pay the money, or transfer the other consideration, to the offeree bank that the offeror would have had to pay or transfer to a dissenting offeree if the dissenting offeree had elected to transfer their shares in accordance with paragraph 286(b). 63. The Act is amended by adding the following after section 287:
Fiduciary capacity of bank
287.1 A bank that is making a take-over bid to repurchase all of the shares of a class is deemed to hold in a fiduciary capacity for the dissenting shareholders the money that it would have had to pay, and the other consideration that it would have had to transfer, to a dissenting offeree if the dissenting offeree had elected to transfer their shares in accordance with paragraph 286(b). The bank shall within 20 days after a notice is sent under subsection 285(1) deposit the money in a separate account in another deposit-taking financial institution in Canada and place any other consideration in the custody of another deposit-taking financial institution in Canada. 64. Paragraphs 288(a) to (c) of the Act are replaced by the following:
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(a) if the payment or transfer required by subsection 287(1) is made, issue to the offeror a share certificate in respect of the shares that were held by the dissenting offerees; (b) give to each dissenting offeree who elects to transfer shares under paragraph 286(b) and who sends the share certificates as required under paragraph 286(a) the money or other consideration to which they are entitled, disregarding fractional shares, which may be paid for in money; and (c) if the payment or transfer required by subsection 287(1) is made and the money or other consideration is deposited as required by subsections 287(2) and (3) or by section 287.1, send to each dissenting offeree who has not sent share certificates as required under paragraph 286(a) a notice stating that (i) their shares have been cancelled, (ii) the offeree bank or its designated person holds in a fiduciary capacity for that offeree the money or other consideration to which they are entitled as payment for or in exchange for the shares, and (iii) the offeree bank will, subject to sections 289 to 292, send that money or other consideration to that offeree without delay after receiving the share certificates. 65. Subsection 289(1) of the Act is replaced by the following: Court may fix fair value
289. (1) If a dissenting offeree has elected to demand payment of the fair value of their shares under paragraph 286(b), the offeror may, within 20 days after it has paid the money or transferred the other consideration under subsection 287(1), apply to a court to fix the fair value of the shares of that dissenting offeree. 66. Paragraph 290(a) of the Act is replaced by the following: (a) all dissenting offerees who have made elections to demand payment under paragraph 286(b) and whose shares have not been acquired by the offeror shall be joined as parties and are bound by the decision of the court; and
2004-2005
Institutions 67. Paragraph 291(4)(a) of the Act is replaced by the following: (a) fix the amount of money or other consideration that is deemed to be held in a fiduciary capacity under subsection 287(2) or section 287.1; 68. The Act is amended by adding the following after section 292:
Obligation to acquire shares
292.1 (1) If a shareholder who holds shares of an offeree bank does not receive the notice referred to in subsection 285(1), the shareholder may require the offeror to acquire the shares (a) within 90 days after the date of termination of the take-over bid; or (b) if the shareholder did not receive an offer under the take-over bid, within 90 days after the later of (i) the date of termination of the take-over bid, and (ii) the day on which the shareholder learned of the take-over bid.
Acquisition on same terms
(2) If the shareholder requires the offeror to acquire shares, the offeror shall acquire them on the same terms as those on which the offeror acquires shares from offerees who accept the take-over bid. 69. Subsection 308(2) of the Act is replaced by the following:
Annual statement — contents
(2) With respect to each of the financial years to which it relates, the annual statement of a bank must contain the prescribed statements and any information that is in the opinion of the directors necessary to present fairly, in accordance with the accounting principles referred to in subsection (4), the financial position of the bank as at the end of the financial year to which it relates and the results of the operations and changes in the financial position of the bank for that financial year. 70. The portion of subsection 309(1) of the Act before paragraph (a) is replaced by the following:
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Annual statement — approval
309. (1) The directors of a bank shall approve the annual statement and their approval shall be evidenced by the signature or a printed or otherwise mechanically reproduced facsimile of the signature of
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71. Subsection 311(1) of the Act is replaced by the following: Annual statement — distribution
311. (1) A bank shall, no later than 21 days before the date of each annual meeting or before the signing of a resolution under paragraph 152(1)(b) in lieu of the annual meeting, send to each shareholder a copy of the documents referred to in subsections 308(1) and (3) unless that time period is waived by the shareholder. 72. (1) The portion of paragraph 315(2)(b) of the Act before subparagraph (ii) is replaced by the following: (b) a member of a firm of accountants is deemed not to be independent of a bank if that member, a business partner of that member or the firm of accountants (i) is a business partner, director, officer or employee of the bank or of any affiliate of the bank or is a business partner of any director, officer or employee of the bank or of any affiliate of the bank, (2) Section 315 of the Act is amended by adding the following after subsection (2):
Business partners
(2.1) For the purposes of subsection (2), a business partner of a member of a firm of accountants includes (a) another member of the firm; and (b) a shareholder of the firm or of a business partner of the member. 73. Subsection 321(2) of the Act is replaced by the following:
Other statements
(1.1) In the case of a proposed replacement of an auditor whether because of removal or the expiry of their term, the bank shall make a statement of the reasons for the proposed replacement and the proposed replacement auditor may make a statement in which they comment on those reasons.
2004-2005 Statements to be sent
Institutions (2) The bank shall send a copy of the statements referred to in subsections (1) and (1.1) without delay to every shareholder entitled to vote at the annual meeting of shareholders and to the Superintendent. 74. Paragraph 328(2)(d) of the Act is replaced by the following: (d) the auditor or auditors shall, at the time of transmitting the report to the chief executive officer and chief financial officer, provide the audit committee of the bank and the Superintendent with a copy.
75. Paragraph 334(2)(a) of the Act is replaced by the following: (a) the complainant has, not less than 14 days before bringing the application or as otherwise ordered by the court, given notice to the directors of the bank or the bank’s subsidiary of the complainant’s intention to apply to the court under subsection (1) if the directors of the bank or the bank’s subsidiary do not bring, diligently prosecute or defend or discontinue the action; 76. Subsection 337(1) of the French version of the Act is replaced by the following: Absence de cautionnement
337. (1) Les plaignants ne sont pas tenus de fournir de cautionnement pour les frais. 77. Paragraph 349(b) of the French version of the Act is replaced by the following: b) nommer un liquidateur en exigeant ou non un cautionnement, fixer sa rémunération et le remplacer; 78. Section 354 of the Act is replaced by the following:
Due diligence
354. A liquidator is not liable if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on
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(a) financial statements of the bank represented to the liquidator by an officer of the bank or in a written report of the auditor or auditors of the bank fairly to reflect the financial condition of the bank; or (b) a report of a person whose profession lends credibility to a statement made by them. 1999, c. 28, s. 35(1)
79. Paragraph 527(1)(b) of the Act is replaced by the following: (b) the province in which the principal office of the authorized foreign bank is to be situated;
1999, c. 28, s. 35(1)
80. Paragraph 528(1)(a) of the Act is replaced by the following: (a) change the name under which it is permitted to carry on business in Canada or the province in which its principal office is to be situated as that name or province is set out in the order made under subsection 524(1) or in any other order made under this section;
1999, c. 28, s. 35(1)
81. Subsections 535(1) and (2) of the Act are replaced by the following:
Principal office
535. (1) An authorized foreign bank shall at all times have a principal office in the province specified in the order made under subsection 524(1) or 528(1) with respect to it.
Change of principal office
(2) An authorized foreign bank may change the address of its principal office within the province specified in the order made under subsection 524(1) or 528(1) with respect to it.
1999, c. 28, s. 35(1)
82. (1) The portion of paragraph 585(3)(b) of the Act before subparagraph (ii) is replaced by the following: (b) a member of a firm of accountants is deemed not to be independent of an authorized foreign bank if that member, a business partner of that member or the firm of accountants (i) is a business partner, director, officer or employee of the authorized foreign bank or of any affiliate of the authorized foreign bank or is a business partner of any director, officer or employee of the authorized foreign bank or of any affiliate of the authorized foreign bank,
2004-2005
Institutions (2) Section 585 of the Act is amended by adding the following after subsection (3):
Business partners
(3.1) For the purposes of subsection (3), a business partner of a member of a firm of accountants includes (a) another member of the firm; and (b) a shareholder of the firm or of another business partner of the member.
2001, c. 9, s. 183
83. Section 669 of the Act is replaced by the following:
Authority of directors, officers and representatives
669. (1) No bank holding company and no guarantor of an obligation of a bank holding company may assert against a person dealing with the bank holding company or against a person who has acquired rights from the bank holding company that (a) the bank holding company’s incorporating instrument or any by-laws of the bank holding company have not been complied with; (b) the persons named as directors of the bank holding company in the most recent return sent to the Superintendent under section 951 are not the directors of the bank holding company; (c) the place named in the incorporating instrument or by-laws of the bank holding company is not the place where the head office of the bank holding company is situated; (d) a person held out by the bank holding company as a director, officer or representative of the bank holding company has not been duly appointed or has no authority to exercise the powers and perform the duties that are customary in the business of the bank holding company or usual for a director, officer or representative; or (e) a document issued by any director, officer or representative of the bank holding company with actual or usual authority to issue the document is not valid or not genuine.
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Exception — knowledge
(2) Subsection (1) does not apply in respect of a person who has or ought to have knowledge of a situation described in that subsection by virtue of their relationship to the bank holding company.
2001, c. 9, s. 183
84. Paragraph 676(1)(b) of the Act is replaced by the following:
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(b) the province in which the head office of the bank holding company is to be situated; and 2001, c. 9, s. 183
85. Paragraph 699(b) of the Act is replaced by the following: (b) the province in which the head office of the bank holding company is situated.
2001, c. 9, s. 183
86. (1) Subsection 706(1) of the Act is replaced by the following:
Shares issued in series
706. (1) The by-laws of a bank holding company may, subject to any limitations set out in them, authorize the issue of any class of shares in one or more series and may (a) fix the maximum number of shares in each series and determine the designation, rights, privileges, restrictions and conditions attaching to them; and (b) authorize the directors to do anything referred to in paragraph (a).
2001, c. 9, s. 183
(2) Subsection 706(5) of the Act is replaced by the following:
Material to Superintendent
(5) If the directors exercise their authority under paragraph (1)(b), the directors shall, before the issue of shares of the series, send to the Superintendent a copy of the by-law authorizing the directors to fix the rights, privileges, restrictions and conditions of those shares and shall provide the Superintendent with particulars of the proposed series of shares.
2001, c. 9, s. 183
87. Subsection 710(3) of the Act is replaced by the following:
Exception
(3) Despite subsection (2), a bank holding company may, subject to subsection (4), record in the stated capital account maintained for the shares of a class or series any part of the consideration it receives in an exchange if it issues shares
2004-2005
Institutions (a) in exchange for (i) property of a person who immediately before the exchange did not deal with the bank holding company at arm’s length within the meaning of that expression in the Income Tax Act, (ii) shares of or another interest in a body corporate that immediately before the exchange or because of it did not deal with the bank holding company at arm’s length within the meaning of that expression in the Income Tax Act, or (iii) property of a person who immediately before the exchange dealt with the bank holding company at arm’s length within the meaning of that expression in the Income Tax Act if the person, the bank holding company and all of the holders of shares in the class or series of shares so issued consent to the exchange; (b) under an agreement referred to in subsection 804(1); or (c) to shareholders of an amalgamating body corporate who receive the shares in addition to or instead of securities of the amalgamated bank holding company.
2001, c. 9, s. 183
88. Subsection 716(1) of the French version of the Act is replaced by the following:
Exception — représentant personnel
716. (1) La société de portefeuille bancaire peut autoriser ses filiales à détenir, en qualité de représentant personnel, mais à condition de ne pas en avoir la propriété effective, soit des actions de la société ou d’une personne morale qui la contrôle, soit des titres de participation d’une entité non constituée en personne morale qui la contrôle. 89. The Act is amended by adding the following after section 716:
Exception — conditions before acquisition
716.1 (1) A bank holding company may permit its subsidiary to acquire shares of the bank holding company, shares of an entity that controls the bank holding company or any ownership interests of any unincorporated entity that controls the bank holding company if
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before the subsidiary acquires them the conditions prescribed for the purposes of this subsection are met.
Conditions after acquisition
(2) After a subsidiary has acquired shares or ownership interests in accordance with subsection (1), the conditions prescribed for the purposes of this subsection are to be met.
Non-compliance with conditions
(3) Despite section 665 and subsection 710(2), the issue and acquisition of the shares or ownership interests are subject to the prescribed requirements if (a) the bank holding company permits the subsidiary to acquire the shares or ownership interests; and (b) either (i) a condition prescribed for the purposes of subsection (1) was not met, or (ii) a condition prescribed for the purposes of subsection (2) was not met or ceased to be met.
2001, c. 9, s. 183
90. Paragraph 724(e) of the Act is replaced by the following: (e) the reference to “subsections 137(5) to (7) and sections 138 to 141 and 145” in subsection 93(1) is to be read as a reference to “subsections 726(5) to (7) and sections 727 to 730 and 734”; and
2001, c. 9, s. 183
91. Section 725 of the Act is renumbered as subsection 725(1) and is amended by adding the following:
Participation by electronic means
(2) Unless the by-laws provide otherwise, any person who is entitled to attend a meeting of shareholders may participate in the meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting if the bank holding company makes one available. A person who is participating in a meeting by one of those means is deemed for the purposes of this Part to be present at the meeting.
2004-2005
Institutions
Regulations
(3) The Governor in Council may make regulations respecting the manner of and conditions for participating in a meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting.
2001, c. 9, s. 183
92. Subsections 726(2) to (5) of the Act are replaced by the following:
Order to delay calling annual meeting
(2) Despite subsection (1), the bank holding company may apply to the court for an order extending the time for calling an annual meeting.
Obligation to notify Superintendent
(3) The bank holding company shall give notice of the application to the Superintendent before any hearing concerning the application and shall provide the Superintendent with a copy of any order that is issued.
Superintendent’s right to appear
(4) The Superintendent is entitled to appear and be heard in person or by counsel at any hearing concerning the application.
Authority to fix record date
(5) The directors may in advance fix a record date, that is within the prescribed period, for the determination of shareholders for any purpose, including for a determination of which shareholders are entitled to (a) receive payment of a dividend; (b) participate in a liquidation distribution; (c) receive notice of a meeting of shareholders; or (d) vote at a meeting of shareholders.
Determination of record date
(6) If no record date is fixed, (a) the record date for the determination of shareholders who are entitled to receive notice of a meeting of shareholders is (i) at the close of business on the day immediately preceding the day on which the notice is given, or (ii) if no notice is given, the day on which the meeting is held; and
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(b) the record date for the determination of shareholders for any other purpose, other than to establish a shareholder’s right to vote, is at the close of business on the day on which the directors pass a resolution in respect of that purpose. Notice of record date
(7) If a record date is fixed and unless notice of the record date is waived in writing by every holder of a share of the class or series affected whose name is set out in the securities register at the close of business on the day on which the directors fix the record date, notice of the record date shall be given within the prescribed period by (a) advertisement in a newspaper in general circulation in the place where the bank holding company’s head office is situated and in each place in Canada where the bank holding company has a transfer agent or where a transfer of its shares may be recorded; and (b) written notice to each stock exchange in Canada on which the bank holding company’s shares are listed for trading.
2001, c. 9, s. 183
93. Subsection 727(1) of the Act is replaced by the following:
Notice of meeting
727. (1) Notice of the time and place of a meeting of shareholders of a bank holding company shall be sent within the prescribed period to (a) each shareholder entitled to vote at the meeting; (b) each director; (c) the auditor of the bank holding company; and (d) the Superintendent.
Exception
(1.1) In the case of a bank holding company that is not a distributing bank holding company, notice may be sent within any shorter period specified in its by-laws.
2001, c. 9, s. 183
94. Subsection 728(1) of the Act is replaced by the following;
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Institutions
Notice not required
728. (1) A notice of a meeting is not required to be sent to shareholders who are not registered on the records of the bank holding company or the bank holding company’s transfer agent on the record date fixed under paragraph 726(5)(c) or determined under paragraph 726(6)(a).
2001, c. 9, s. 183
95. Subsections 732(1) to (5) of the Act are replaced by the following:
Proposals
732. (1) Subject to subsections (1.1) and (1.2), a registered holder or beneficial owner of shares that may be voted at an annual meeting of shareholders may (a) submit to the bank holding company notice of any matter that they propose to raise at the meeting (in this section and section 733 referred to as a “proposal”); and (b) discuss at the meeting any matter in respect of which they would have been entitled to submit a proposal.
Eligibility to submit proposal
(1.1) To be eligible to submit a proposal a person shall (a) for at least the prescribed period be the registered holder or beneficial owner of at least the prescribed number of the bank holding company’s outstanding shares; or (b) have the support of persons who, in the aggregate and including or not including the person who submits the proposal, have for at least the prescribed period been the registered holders or beneficial owners of at least the prescribed number of the bank holding company’s outstanding shares.
Information to be provided
(1.2) A proposal is to be accompanied by the following information: (a) the name and address of the person submitting the proposal and the names and addresses of their supporters, if any; and (b) the number of shares held or owned by the person and their supporters, if any, and the date that the shares were acquired.
Information not part of proposal
(1.3) The information provided under subsection (1.2) does not form part of a proposal or of the supporting statement referred to in
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subsection (3) and is not to be included for the purpose of the prescribed maximum number of words referred to in subsection (3). Proof may be required
(1.4) If the bank holding company requests within the prescribed period that a person provide proof that they are eligible to submit a proposal, the person shall within the prescribed period provide proof that they meet the requirements of subsection (1.1).
Circulation of proposal
(2) A bank holding company that solicits proxies shall set out in the management proxy circular required by subsection 156.05(1) or attach to it any proposal submitted for consideration at a meeting of shareholders.
Supporting statement
(3) At the request of the person who submits a proposal, the bank holding company shall set out in the management proxy circular or attach to it the person’s statement in support of the proposal and their name and address. The statement and proposal together are not to exceed the prescribed maximum number of words.
Nomination of directors
(4) A proposal may include nominations for the election of directors if it is signed by one or more registered holders or beneficial owners of shares representing in the aggregate not less than 5% of the shares of the bank holding company or 5% of the shares of a class of its shares entitled to vote at the meeting at which the proposal is to be presented.
Exemption
(5) A bank holding company is not required to comply with subsections (2) and (3) if (a) the proposal is not submitted to the bank holding company at least the prescribed number of days before the anniversary date of the notice of meeting that was sent to shareholders in respect of the previous annual meeting of shareholders; (b) it clearly appears that the primary purpose of the proposal is to enforce a personal claim or redress a personal grievance against the bank holding company or its directors, officers or security holders; (b.1) it clearly appears that the proposal does not relate in a significant way to the business or affairs of the bank holding company;
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Institutions (c) the person submitting the proposal failed within the prescribed period before the bank holding company receives their proposal to present, in person or by proxy, at a meeting of shareholders a proposal that at their request had been set out in or attached to a management proxy circular; (d) substantially the same proposal was set out in or attached to a management proxy circular or dissident’s proxy circular relating to, and presented to shareholders at, a meeting of shareholders held within the prescribed period before the receipt of the proposal and did not receive the prescribed minimum amount of support at the meeting; or (e) the rights conferred by subsections (1) to (4) are being abused to secure publicity.
Bank holding company may refuse to include proposal
(5.1) If a person who submits a proposal fails to continue to hold or own shares in accordance with paragraph (1.1)(a) or, as the case may be, does not continue to have the support of persons who are in the aggregate the registered holders or beneficial owners of the prescribed number of shares in accordance with paragraph (1.1)(b) until the end of the meeting, the bank holding company is not required to set out any proposal submitted by that person in or attach it to a management proxy circular for any meeting held within the prescribed period after the day of the meeting.
2001, c. 9, s. 183
96. (1) Subsections 733(1) and (2) of the Act are replaced by the following:
Notice of refusal
733. (1) If a bank holding company refuses to include a proposal in a management proxy circular, it shall in writing notify the person submitting the proposal of its intention to omit the proposal from the management proxy circular and of the reasons for the refusal. It shall notify the person within the prescribed period after either the day on which it receives the proposal or, if it has requested proof under subsection 732(1.4), the day on which it receives the proof.
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Application to court
(2) On the application of a person submitting a proposal who claims to be aggrieved by a bank holding company’s refusal under subsection (1), a court may restrain the holding of the meeting at which the proposal is sought to be presented and make any further order that it thinks fit.
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(2) Subsection 733(3) of the French version of the Act is replaced by the following: Demande de la société
(3) La société ou toute personne qui prétend qu’une proposition lui cause un préjudice peut demander au tribunal une ordonnance autorisant la société à ne pas la faire figurer à la circulaire de la direction sollicitant des procurations ou en annexe; le tribunal, s’il est convaincu que le paragraphe 732(5) s’applique, peut rendre en l’espèce la décision qu’il estime pertinente.
2001, c. 9, s. 183
97. (1) Subsections 734(1) to (3) of the Act are replaced by the following:
List of shareholders entitled to notice
734. (1) A bank holding company shall prepare an alphabetical list of shareholders entitled to receive notice of a meeting showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 726(5)(c), no later than 10 days after that date; and (b) if no record date is fixed, on the record date determined under paragraph 726(6)(a).
Voting list
(2) The bank holding company shall prepare an alphabetical list of shareholders entitled to vote as of the record date showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 726(5)(d), no later than 10 days after that date; and (b) if no record date is fixed under paragraph 726(5)(d), no later than 10 days after a record date is fixed under paragraph 726(5)(c) or no later than the record date determined under paragraph 726(6)(a), as the case may be.
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Entitlement to vote
(3) Subject to section 156.09, a shareholder whose name appears on a list prepared under subsection (2) is entitled to vote the shares shown opposite their name.
2001, c. 9, s. 183
(2) The portion of subsection 734(4) of the Act before paragraph (a) is replaced by the following:
Examination of list
(4) A shareholder may examine the list of shareholders 98. Section 740 of the Act is amended by adding the following after subsection (2):
Electronic voting
(3) Despite subsection (1) and unless the bylaws provide otherwise, any vote referred to in that subsection may be held entirely by means of a telephonic, electronic or other communication facility if the bank holding company makes one available.
Voting while participating electronically
(4) Unless the by-laws provide otherwise, any person who is participating in a meeting of shareholders under subsection 725(2) and entitled to vote at that meeting may vote by means of the telephonic, electronic or other communication facility that the bank holding company has made available for that purpose.
Regulations
(5) The Governor in Council may make regulations respecting the manner of and conditions for voting at a meeting of shareholders by means of a telephonic, electronic or other communication facility. 99. Section 741 of the Act is amended by adding the following after subsection (2):
Evidence
(3) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution.
2001, c. 9, s. 183
100. Paragraph 742(3)(a) of the Act is replaced by the following:
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(a) a record date has been fixed under paragraph 726(5)(c) and notice of it has been given under subsection 726(7); 2001, c. 9, s. 183
101. Subsection 743(1) of the Act is replaced by the following:
Court may order meeting to be called
743. (1) A court may, on the application of a director, a shareholder who is entitled to vote at a meeting of shareholders or the Superintendent, order a meeting to be called, held or conducted in the manner that the court directs if (a) it is impracticable to call the meeting within the time or in the manner in which it is to be called; (b) it is impracticable to conduct the meeting in the manner required by this Part or the bylaws; or (c) the court thinks that the meeting ought to be called, held or conducted within the time or in the manner that it directs for any other reason. 102. Section 746 of the Act is amended by striking out the word “and” at the end of paragraph (d), by adding the word “and” at the end of paragraph (e) and by adding the following after paragraph (e): (f) the reference to “paragraph 143(1.1)(b)” in subparagraph (b)(vi) of the definition “solicitation” in section 156.01 is to be read as a reference to “paragraph 732(1.1)(b)”. 103. The Act is amended by adding the following after section 753:
Election or appointment as director
753.1 The election or appointment of a person as a director is subject to the following: (a) the person was present at the meeting when the election or appointment took place and did not refuse to hold office as a director; or (b) the person was not present at the meeting when the election or appointment took place but (i) consented in writing to hold office as a director before the election or appointment or within 10 days after it, or
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Institutions (ii) acted as a director after the election or appointment.
2001, c. 9, s. 183
104. Paragraphs 756(1)(g) and (h) of the Act are replaced by the following: (g) a director may be removed from office only if the number of votes cast in favour of a motion to remove the director is greater than the product of the number of directors required by the by-laws and the number of votes cast against the motion; and (h) the number of directors required by the by-laws may be decreased only if the number of votes cast in favour of a motion to decrease the number of directors is greater than the product of the number of directors required by the by-laws and the number of votes cast against the motion.
2001, c. 9, s. 183
105. Subsection 765(1) of the Act is replaced by the following:
Directors filling vacancy
765. (1) Despite section 772 but subject to subsection (2) and sections 764 and 766, a quorum of directors may fill a vacancy among the directors except a vacancy resulting from a change in the by-laws by which the number or the minimum or maximum number of directors is increased or from a failure to elect the number or minimum number of directors provided for in the by-laws.
2001, c. 9, s. 183
106. Paragraph 766(a) of the Act is replaced by the following: (a) the remaining directors elected by the holders of that class or series of shares may fill the vacancy except one resulting from an increase in the number or the minimum or maximum number of directors for that class or series or from a failure to elect the number or minimum number of directors provided for in the by-laws for that class or series;
2001, c. 9, s. 183
107. Subsection 771(3) of the Act is replaced by the following:
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Director continues to be present
(3) A director who is present at a meeting of directors or of a committee of directors but is not, in accordance with subsection 790(1), present at any particular time during the meeting is considered to be present for the purposes of this section.
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108. Section 774 of the Act is amended by adding the following after subsection (4): Evidence
(5) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution.
2001, c. 9, s. 183
109. Paragraphs 785(b) and (c) of the Act are replaced by the following: (b) fill a vacancy among the directors, on a committee of directors or in the office of auditor or appoint additional directors; (c) issue or cause to be issued securities, including an issue of shares of a series that is authorized in accordance with section 706, except in accordance with any authorization made by the directors;
2001, c. 9, s. 183
110. Section 789 of the Act is replaced by the following:
Disclosure of interest
789. (1) A director or officer of a bank holding company shall disclose to the bank holding company, in writing or by requesting to have it entered in the minutes of a meeting of directors or a meeting of a committee of directors, the nature and extent of any interest they have in a material contract or material transaction with the bank holding company, whether entered into or proposed, if they (a) are a party to the contract or transaction; (b) are a director or officer of a party to the contract or transaction or a person acting in a similar capacity; or (c) have a material interest in a party to the contract or transaction.
2004-2005 Time of disclosure — director
Institutions (2) The disclosure shall be made in the case of a director (a) at the meeting of directors, or of a committee of directors, at which the proposed contract or transaction is first considered; (b) if at the time of the meeting referred to in paragraph (a) the director was not interested in the proposed contract or transaction, at the first one after they become interested in it; (c) if the director becomes interested after a contract or transaction is entered into, at the first one after they become interested; or (d) if a person who is interested in a contract or transaction becomes a director, at the first one after they become a director.
Time of disclosure — officer
(3) The disclosure required by subsection (1) shall be made in the case of an officer who is not a director (a) immediately after they become aware that the contract, transaction, proposed contract or proposed transaction is to be considered or has been considered at a meeting of directors or of a committee of directors; (b) if they become interested after the contract or transaction is entered into, immediately after they become interested; or (c) if a person who is interested in a contract or transaction becomes an officer, immediately after they become an officer.
Time of disclosure — contract not requiring approval
(4) If the material contract or material transaction, whether entered into or proposed, is one that in the ordinary course of the bank holding company’s business would not require approval by the directors or shareholders, the director or officer shall disclose to the bank holding company, in writing or by requesting to have it entered in the minutes of a meeting of directors or of a committee of directors, the nature and extent of their interest immediately after they become aware of the contract or transaction.
2001, c. 9, s. 183
111. Subsection 790(1) of the Act is replaced by the following:
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Director to abstain
790. (1) A director who is required to make a disclosure under subsection 789(1) shall not be present at any meeting of directors, or of a committee of directors, while the contract or transaction is being considered or vote on any resolution to approve it unless the contract or transaction
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(a) relates primarily to their remuneration as a director, officer, employee or agent of the bank holding company, an entity controlled by the bank holding company or an entity in which the bank holding company has a substantial investment; (b) is for indemnity under section 799 or insurance under section 800; or (c) is with an affiliate of the bank holding company. 2001, c. 9, s. 183
112. Sections 791 to 793 of the Act are replaced by the following:
General notice
791. (1) For the purposes of subsection 789(1), a general notice to the directors declaring that a director or officer is to be regarded as interested for any of the following reasons in a contract or transaction entered into with a party is a sufficient declaration of interest in relation to any contract or transaction with that party: (a) the director or officer is a director or officer of a party referred to in paragraph 789(1)(b) or (c) or a person acting in a similar capacity; (b) the director or officer has a material interest in the party; or (c) there has been a material change in the nature of the director’s or officer’s interest in the party.
Access to disclosures
(2) The shareholders of the bank holding company may examine the portions of any minutes of meetings of directors or committees of directors that contain disclosures under subsection 789(1), or the portions of any other documents that contain those disclosures, during the usual business hours of the bank holding company.
2004-2005 Avoidance standards
Institutions 792. (1) A contract or transaction for which disclosure is required under subsection 789(1) is not invalid and a director or officer is not accountable to the bank holding company or its shareholders for any profit realized from it by reason only of the director’s or officer’s interest in the contract or transaction or the fact that the director was present or was counted to determine whether a quorum existed at the meeting of directors, or of a committee of directors, that considered it if (a) the director or officer disclosed their interest in accordance with section 789 and subsection 791(1); (b) the directors approved the contract or transaction; and (c) the contract or transaction was reasonable and fair to the bank holding company at the time that it was approved.
Confirmation by shareholders
(2) Even if the conditions set out in subsection (1) are not met, a director or officer acting honestly and in good faith is not accountable to the bank holding company or its shareholders for any profit realized from a contract or transaction for which disclosure was required and the contract or transaction is not invalid by reason only of the director’s or officer’s interest in it if (a) the contract or transaction is approved or confirmed by special resolution at a meeting of shareholders; (b) disclosure of the interest was made to the shareholders in a manner sufficient to indicate its nature before the contract or transaction was approved or confirmed; and (c) the contract or transaction was reasonable and fair to the bank holding company at the time that it was approved or confirmed.
Court may set aside or require accounting
793. If a director or officer of a bank holding company fails to comply with any of sections 789 to 792, a court, on application of the bank holding company or any of its shareholders, may set aside the contract or transaction on any terms that the court thinks fit and may require
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the director or officer to account to the bank holding company for any profit or gain realized on it. 2001, c. 9, s. 183
113. Section 794 of the English version of the Act is replaced by the following:
Director liability
794. (1) Directors of a bank holding company who vote for or consent to a resolution of the directors authorizing the issue of a share contrary to subsection 709(1) or the issue of subordinated indebtedness contrary to section 723 for a consideration other than money are jointly and severally, or solidarily, liable to the bank holding company to make good any amount by which the consideration received is less than the fair equivalent of the money that the bank holding company would have received if the share or subordinated indebtedness had been issued for money on the date of the resolution.
Further liability
(2) Directors of a bank holding company who vote for or consent to a resolution of the directors authorizing any of the following are jointly and severally, or solidarily, liable to restore to the bank holding company any amounts so distributed or paid and not otherwise recovered by the bank holding company and any amounts in relation to any loss suffered by the bank holding company: (a) a redemption or purchase of shares contrary to section 715; (b) a reduction of capital contrary to section 718; (c) a payment of a dividend contrary to section 722; or (d) a payment of an indemnity contrary to section 799.
2001, c. 9, s. 183
114. Subsection 797(1) of the English version of the Act is replaced by the following:
Directors liable for wages
797. (1) Subject to subsections (2) and (3), the directors of a bank holding company are jointly and severally, or solidarily, liable to each employee of the bank holding company for all debts not exceeding six months wages payable to the employee for services performed for the bank holding company while they are directors.
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Institutions
2001, c. 9, s. 183
115. Sections 798 and 799 of the Act are replaced by the following:
Defence — due diligence
798. (1) A director, officer or employee of a bank holding company is not liable under section 794 or 797 and has fulfilled their duty under subsection 748(2) if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on (a) financial statements of the bank holding company that were represented to them by an officer of the bank holding company or in a written report of the auditor of the bank holding company fairly to reflect the financial condition of the bank holding company; or (b) a report of a person whose profession lends credibility to a statement made by them.
Defence — good faith
(2) A director or officer of a bank holding company has fulfilled their duty under subsection 748(1) if they relied in good faith on (a) financial statements of the bank holding company that were represented to them by an officer of the bank holding company or in a written report of the auditor of the bank holding company fairly to reflect the financial condition of the bank holding company; or (b) a report of a person whose profession lends credibility to a statement made by them.
Indemnification
799. (1) A bank holding company may indemnify a director or officer of the bank holding company, a former director or officer of the bank holding company or another person who acts or acted, at the bank holding company’s request, as a director or officer of or in a similar capacity for another entity against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, reasonably incurred by them in respect of any civil, criminal, administrative, investigative or other proceeding in which they are involved because of that association with the bank holding company or other entity.
Advances
(2) A bank holding company may advance amounts to the director, officer or other person for the costs, charges and expenses of a
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proceeding referred to in subsection (1). They shall repay the amounts if they do not fulfil the conditions set out in subsection (3). No indemnification
(3) A bank holding company may not indemnify a person under subsection (1) unless (a) the person acted honestly and in good faith with a view to the best interests of, as the case may be, the bank holding company or the other entity for which they acted at the bank holding company’s request as a director or officer or in a similar capacity; and (b) in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, the person had reasonable grounds for believing that their conduct was lawful.
Indemnification — derivative actions
(4) A bank holding company may with the approval of a court indemnify a person referred to in subsection (1) or advance amounts to them under subsection (2) — in respect of an action by or on behalf of the bank holding company or other entity to procure a judgment in its favour to which the person is made a party because of the association referred to in subsection (1) with the bank holding company or other entity — against all costs, charges and expenses reasonably incurred by them in connection with that action if they fulfil the conditions set out in subsection (3).
Right to indemnity
(5) Despite subsection (1), a person referred to in that subsection is entitled to be indemnified by the bank holding company in respect of all costs, charges and expenses reasonably incurred by them in connection with the defence of any civil, criminal, administrative, investigative or other proceeding to which the person is subject because of the association referred to in subsection (1) with the bank holding company or other entity described in that subsection if the person (a) was not judged by the court or other competent authority to have committed any fault or omitted to do anything that they ought to have done; and
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Institutions (b) fulfils the conditions set out in subsection (3).
Heirs and personal representatives
(6) A bank holding company may, to the extent referred to in subsections (1) to (5) in respect of the person, indemnify the heirs or personal representatives of any person whom the bank holding company may indemnify under those subsections.
2001, c. 9, s. 183
116. Paragraph 800(b) of the Act is replaced by the following: (b) in the capacity of a director or officer of another entity or while acting in a similar capacity for another entity, if they act or acted in that capacity at the bank holding company’s request, except if the liability relates to a failure to act honestly and in good faith with a view to the best interests of the entity.
2001, c. 9, s. 183
117. Paragraph 804(2)(a) of the Act is replaced by the following: (a) the name of the amalgamated bank holding company and the province in which its head office is to be situated;
2001, c. 9, s. 183
118. (1) Subsection 806(2) of the Act is replaced by the following:
Right to vote
(2) Each share of an applicant carries the right to vote in respect of an amalgamation agreement whether or not it otherwise carries the right to vote.
2001, c. 9, s. 183
(2) Subsection 806(3) of the English version of the Act is replaced by the following:
Separate vote for class or series
(3) The holders of shares of a class or series of shares of each applicant are entitled to vote separately as a class or series in respect of an amalgamation agreement if the agreement contains a provision that, if it were contained in a proposed amendment to the by-laws or incorporating instrument of the applicant, would entitle those holders to vote separately as a class or series.
2001, c. 9, s. 183
119. Subsections 814(1) and (2) of the Act are replaced by the following:
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Head office
814. (1) A bank holding company shall at all times have a head office in the province specified in its incorporating instrument or bylaws.
Change of head office
(2) The directors of a bank holding company may change the address of the head office within the province specified in the incorporating instrument or by-laws.
2001, c. 9, s. 183
120. Subsection 816(4) of the Act is replaced by the following:
Access to bank holding company records
(4) Shareholders and creditors of a bank holding company and their personal representatives may examine the records referred to in subsection 815(1) during the usual business hours of the bank holding company and may take extracts from them free of charge or have copies of them made on payment of a reasonable fee. If the bank holding company is a distributing bank holding company, any other person may on payment of a reasonable fee examine those records during the usual business hours of the bank holding company and take extracts from them or have copies of them made.
2001, c. 9, s. 183
121. Subsection 817(3) of the Act is replaced by the following:
Entitlement to list
(3) A shareholder or creditor of a bank holding company or their personal representative — or if the bank holding company is a distributing bank holding company, any person — is entitled to a basic list of shareholders of the bank holding company.
2001, c. 9, s. 183
122. Subsections 822(1) and (2) of the Act are replaced by the following:
Location and processing of information or data
822. (1) Subject to subsection (3), a bank holding company shall maintain and process in Canada any information or data relating to the preparation or maintenance of the records referred to in section 815 or of its central securities register unless the Superintendent has, subject to any terms and conditions that the Superintendent considers appropriate, exempted the bank holding company from the application of this section.
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Institutions
Copies
(2) Subject to subsections (3) and (4), the bank holding company may maintain copies of the records referred to in section 815 or of its central securities register outside Canada and may process outside Canada any information or data relating to those copies.
2001, c. 9, s. 183
123. Subsection 825(3) of the Act is replaced by the following:
Access to central securities register
(3) Shareholders and creditors of a bank holding company and their personal representatives may examine the central securities register during the usual business hours of the bank holding company and may take extracts from it free of charge or have copies of it made on payment of a reasonable fee. If the bank holding company is a distributing bank holding company, any other person may on payment of a reasonable fee examine the central securities register during the usual business hours of the bank holding company and take extracts from it or have copies of it made.
Electronic access
(4) The bank holding company may make the information contained in the central securities register available by any mechanical or electronic data processing system or other information storage device that is capable of reproducing it in intelligible written form within a reasonable time.
Affidavit and undertaking
(5) A person who wishes to examine the central securities register, take extracts from it or have copies of it made shall provide the bank holding company with an affidavit containing their name and address — or if they are an entity, the name and address for service of the entity — and with an undertaking that the information contained in the register will not be used except in the same way as a list of shareholders may be used under section 819. In the case of an entity, the affidavit is to be sworn by a director or officer of the entity or a person acting in a similar capacity.
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Supplemental information
(6) A person who wishes to examine a central securities register, take extracts from it or have copies of it made may on payment of a reasonable fee, if they state in the accompanying affidavit that supplementary information is required, request the bank holding company or its agent to provide supplementary information setting out any changes made to the register.
When supplementary information to be provided
(7) A bank holding company or its agent shall provide the supplementary information within
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(a) 10 days after the day on which the central securities register is examined if the changes take place before that day; and (b) 10 days after the day to which the supplementary information relates if the changes take place on or after the day on which the central securities register is examined. 2001, c. 9, s. 183
124. Sections 833 to 835 of the Act are replaced by the following:
Corporate seal
833. (1) A bank holding company may adopt a corporate seal and change one that it adopted.
Validity of unsealed documents
(2) A document executed on behalf of a bank holding company is not invalid merely because a corporate seal is not affixed to it. Insiders
Ss. 265 to 272 apply
834. Sections 265 to 272 apply in respect of bank holding companies except that references to “bank” are to be read as references to “bank holding company”. Prospectus
Ss. 273 and 274 apply
835. Sections 273 and 274 apply in respect of bank holding companies except that references to “bank” are to be read as references to “bank holding company”.
2004-2005
Institutions Going-private Transactions and Squeeze-out Transactions
Ss. 275 to 277 apply
835.1 Sections 275 to 277 apply in respect of bank holding companies subject to the following: (a) references to “bank” are to be read as references to “bank holding company”; (b) the reference to “this Act” in section 276 is to be read as a reference to “this Part”; and (c) the reference to “a regulation referred to in subsection 485(1) or (2) or of an order made under subsection 485(3)” in subsection 277(25) is to be read as a reference to “a regulation referred to in subsection 949(1) or (2) or of an order made under subsection 949(3)”.
2001, c. 9, s. 183
125. The portion of section 836 of the Act before paragraph (a) is replaced by the following:
Ss. 283 to 292.1 apply
836. Sections 283 to 292.1 apply in respect of bank holding companies, subject to the following:
2001, c. 9, s. 183
126. Subsection 840(2) of the Act is replaced by the following:
Annual statement — contents
(2) With respect to each of the financial years to which it relates, the annual statement of a bank holding company must contain the prescribed statements and any information that is in the opinion of the directors necessary to present fairly, in accordance with the accounting principles referred to in subsection (4), the financial position of the bank holding company as at the end of the financial year to which it relates and the results of the operations and changes in the financial position of the bank holding company for that financial year.
2001, c. 9, s. 183
127. The portion of subsection 841(1) of the Act before paragraph (a) is replaced by the following:
Annual statement — approval
841. (1) The directors of a bank holding company shall approve the annual statement and their approval shall be evidenced by the signature or a printed or otherwise mechanically reproduced facsimile of the signature of
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2001, c. 9, s. 183
128. Subsection 843(1) of the Act is replaced by the following:
Annual statement — distribution
843. (1) A bank holding company shall, no later than 21 days before the date of each annual meeting or before the signing of a resolution under paragraph 741(1)(b) in lieu of the annual meeting, send to each shareholder a copy of the documents referred to in subsections 840(1) and (3) unless that time period is waived by the shareholder.
2001, c. 9, s. 183
129. (1) The portion of paragraph 847(2)(b) of the Act before subparagraph (ii) is replaced by the following:
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(b) a member of a firm of accountants is deemed not to be independent of a bank holding company if that member, a business partner of that member or the firm of accountants (i) is a business partner, director, officer or employee of the bank holding company or of any affiliate of the bank holding company or is a business partner of any director, officer or employee of the bank holding company or of any affiliate of the bank holding company, (2) Section 847 of the Act is amended by adding the following after subsection (2): Business partners
(2.1) For the purposes of subsection (2), a business partner of a member of a firm of accountants includes (a) another member of the firm; and (b) a shareholder of the firm or of a business partner of the member.
2001, c. 9, s. 183
130. Subsection 853(2) of the Act is replaced by the following:
Other statements
(1.1) In the case of a proposed replacement of an auditor whether because of removal or the expiry of their term, the bank holding company shall make a statement of the reasons for the proposed replacement and the proposed replacement auditor may make a statement in which they comment on those reasons.
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Institutions
Statements to be sent
(2) The bank holding company shall send a copy of the statements referred to in subsections (1) and (1.1) without delay to every shareholder entitled to vote at the annual meeting of shareholders and to the Superintendent.
2001, c. 9, s. 183
131. Subsection 860(1) of the Act is replaced by the following:
Auditor of subsidiaries
860. (1) A bank holding company shall take all necessary steps to ensure that (a) its auditor is the auditor of each of its subsidiaries; and (b) in the case of a subsidiary with more than one auditor, the auditor of the bank holding company is one of the subsidiary’s auditors. 132. The Act is amended by adding the following before section 965:
Execution of documents
964.1 Any by-law, notice, resolution, requisition, statement or other document required or permitted to be executed or signed by more than one person for the purposes of this Act may be executed or signed in several documents of like form, each of which is executed or signed by one or more of the persons. The documents if duly executed or signed by all persons required or permitted to sign them are deemed to constitute one document for the purposes of this Act.
2001, c. 9, s. 183
133. Subsection 967(2) of the Act is replaced by the following:
Undelivered notices
(2) If a bank or bank holding company sends a notice or document to a shareholder in accordance with section 965 and it is returned on two consecutive occasions because the shareholder cannot be found, the bank or bank holding company is not required to send any further notices or documents to the shareholder until it is informed in writing of their new address.
2001, c. 9, s. 183
134. Section 970 of the French version of the Act is replaced by the following:
Mentions au registre des valeurs mobilières
970. Les mentions au registre des valeurs mobilières et sur les certificats de valeurs mobilières émis par la banque ou la société de portefeuille bancaire établissent que les personnes au nom desquelles les valeurs mobilières
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sont inscrites sont propriétaires des valeurs mentionnées dans le registre ou sur les certificats. 2001, c. 9, s. 183
135. Section 978 of the Act is renumbered as subsection 978(1) and is amended by adding the following:
Incorporation by reference
(2) The regulations may incorporate any material by reference regardless of its source and either as it exists on a particular date or as amended from time to time.
Incorporated material is not a regulation
(3) Material does not become a regulation for the purposes of the Statutory Instruments Act because it is incorporated by reference.
2001, c. 9, s. 183
136. (1) Subparagraph 985(1)(a)(ii) of the Act is replaced by the following: (ii) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than five years, or to both; and
2001, c. 9, s. 183
(2) Subsection 985(3) of the Act is replaced by the following:
Additional fine
(3) If a person has been convicted of an offence under this Act, the court may, if it is satisfied that as a result of the commission of the offence the convicted person acquired any monetary benefits or that monetary benefits accrued to the convicted person or their spouse, common-law partner or other dependant, order the convicted person to pay, despite the maximum amount of any fine that may otherwise be imposed under this Act, an additional fine in an amount equal to three times the court’s estimation of the amount of those monetary benefits.
2001, c. 9, s. 183
137. Section 990 of the Act is replaced by the following:
Appeal of final order
990. (1) An appeal lies to the court of appeal of a province from any final order made by a court of that province under this Act.
2004-2005 Appeal with leave
Institutions (2) An appeal lies to the court of appeal of a province from any order, other than a final order made by a court of that province, only with leave of the court of appeal in accordance with the rules applicable to that court. 138. The Act is amended by adding the following after section 991: PART XVIII DOCUMENTS IN ELECTRONIC OR OTHER FORM
Definitions
“electronic document” « document électronique »
“information system” « système de traitement de l’information »
992. The following definitions apply in this Part. “electronic document” means, except in section 1001, any form of representation of information or concepts that is fixed in any medium in or by electronic, optical or other similar means and that can be read or perceived by a person or by any means. “information system” means a system used to generate, send, receive, store or otherwise process an electronic document.
Application
993. This Part other than sections 1004 and 1005 does not apply in respect of any notice, document or other information that under this Act or the regulations is sent to or issued by the Minister, the Superintendent, the Commissioner or the Bank of Canada or any prescribed notice, document or information.
Use not mandatory
994. Nothing in this Act or the regulations requires a person to create or provide an electronic document.
Consent and other requirements
995. (1) Despite anything in this Part, a requirement under this Act or the regulations to provide a notice, document or other information is not satisfied by providing an electronic document unless (a) the addressee consents and designates an information system for the receipt of the electronic document; (b) the electronic document is, unless otherwise prescribed, provided to the designated information system; and
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(c) the prescribed requirements are complied with.
Regulations — revocation of consent
(2) The Governor in Council may make regulations respecting the revocation of the consent referred to in paragraph (1)(a).
Creation or provision of information
996. A requirement under this Act or the regulations to create or provide a notice, document or other information is satisfied by creating or providing an electronic document if (a) the incorporating instrument or by-laws of the bank, bank holding company or authorized foreign bank, as the case may be, do not provide otherwise; and (b) the prescribed requirements are complied with.
Creation of information in writing
997. A requirement under this Act or the regulations to create a notice, document or other information in writing is satisfied by creating an electronic document if in addition to the conditions set out in section 996 (a) the information in the electronic document is accessible so as to be usable for subsequent reference; and (b) the prescribed requirements are complied with.
Provision of information in writing
998. A requirement under this Act or the regulations to provide a notice, document or other information in writing is satisfied by providing an electronic document if in addition to the conditions set out in section 996 (a) the information in the electronic document is accessible by the addressee and capable of being retained by them so as to be usable for subsequent reference; and (b) the prescribed requirements are complied with.
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Institutions
Multiple copies
999. A requirement under this Act or the regulations to provide two or more copies of a document at the same time to one addressee is satisfied by providing one copy of the electronic document.
Registered mail
1000. A requirement under this Act or the regulations to provide a document by registered mail is not satisfied by providing an electronic document except in the prescribed circumstances.
Statutory declarations and affidavits
1001. (1) A statutory declaration or affidavit required under this Act or the regulations may be created or provided in an electronic document if (a) the person who makes the statutory declaration or affidavit signs it with their secure electronic signature; (b) the authorized person before whom the statutory declaration or affidavit is made signs it with their secure electronic signature; and (c) the requirements of sections 994 to 1000 are complied with.
Definitions
(2) For the purposes of this section, “electronic document” and “secure electronic signature” have the same meaning as in subsection 31(1) of the Personal Information Protection and Electronic Documents Act.
References to “electronic document”
(3) For the purpose of complying with paragraph (1)(c), references to “electronic document” in sections 994 to 1000 are to be read as references to “electronic document within the meaning of subsection 31(1) of the Personal Information Protection and Electronic Documents Act”.
Signatures
1002. A requirement under this Act or the regulations for a signature or for a document to be executed, except in respect of a statutory declaration or affidavit, is satisfied in respect of an electronic document if the prescribed re82
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quirements are complied with and the signature results from the application by the person of a technology or process that permits the following to be proved: (a) the signature resulting from the use by the person of the technology or process is unique to the person; (b) the technology or process is used by the person to incorporate their signature into, attach it to or associate it with the electronic document; and (c) the technology or process can be used to identify the person using the technology or process. Regulations — provision and receipt of documents
1003. The Governor in Council may make regulations respecting the time and place at which and the circumstances under which an electronic document is considered to be provided or received.
Content and form of notices and documents
1004. The Minister, Superintendent, Commissioner or Bank of Canada may establish the requirements for the content and fix the form, including electronic and other forms, of notices and documents sent to or issued by each of them under this Act or the regulations, including (a) the notices and documents that may be sent in electronic or other form; (b) the persons or classes of persons who may send notices and documents; (c) their signature in electronic or other form or their execution, adoption or authorization in a manner that is to have the same effect for the purposes of this Act as their signature; (d) the time and place at which and the circumstances under which electronic documents are considered to be sent or received; and (e) any matter necessary for the purposes of the application of this section.
Exemption
1005. In the prescribed circumstances, the Minister, Superintendent, Commissioner or Bank of Canada may, on any conditions that they consider appropriate, exempt from the application of any provision of this Act
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Institutions requiring a notice or document to be sent to them any notice or document, or class of notice or document, containing information similar to that contained in a notice or document required to be made public under any other Act of Parliament or any Act of the legislature of a province.
Canada Gazette, Part I, Vol. 139, No. 11, p. 751
1991, c. 48
139. Schedules I to III of the Act are replaced by the schedules set out in the schedule to this Act. COOPERATIVE CREDIT ASSOCIATIONS ACT 140. (1) The definitions “form of proxy” and “proxy” in section 2 of the Cooperative Credit Associations Act are replaced by the following:
“form of proxy” « formulaire de procuration »
“form of proxy” means a form of proxy as defined in the regulations;
“proxy” « procuration »
“proxy” means a proxy as defined in the regulations; (2) Section 2 of the Act is amended by adding the following in alphabetical order:
“minor” « mineur »
“minor” has the same meaning as in the applicable provincial law and in the absence of any such law has the same meaning as the word “child” in the United Nations Convention on the Rights of the Child adopted in the United Nations General Assembly on November 20, 1989; (3) Section 2 of the French version of the Act is amended by adding the following in alphabetical order:
« association n’ayant pas fait appel au public » French version only
« association n’ayant pas fait appel au public » S’entend d’une association autre qu’une association ayant fait appel au public. 141. The Act is amended by adding the following before section 3:
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Regulations — distributing association
2.1 (1) The Governor in Council may make regulations respecting the determination of what constitutes a distributing association for the purposes of this Act.
Exemption — association
(2) On the application of an association, the Superintendent may determine that it is not or was not a distributing association if the Superintendent is satisfied that the determination would not prejudice any of its security holders.
Exemption — class of associations
(3) The Superintendent may determine that members of a class of associations are not or were not distributing associations if the Superintendent is satisfied that the determination would not prejudice any security holder of a member of the class.
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142. Section 13 of the Act is repealed. 143. Section 21 of the Act is replaced by the following: Authority of directors and officers
21. (1) No association and no guarantor of an obligation of an association may assert against a person dealing with the association or against a person who has acquired rights from the association that (a) the association’s incorporating instrument or any by-laws of the association have not been complied with; (b) the persons named as directors of the association in the most recent return sent to the Superintendent under section 432 are not the directors of the association; (c) the place named in the incorporating instrument or by-laws of the association is not the place where the head office of the association is situated; (d) a person held out by the association as a director, officer or representative of the association has not been duly appointed or has no authority to exercise the powers and perform the duties that are customary in the business of the association or usual for a director, officer or representative; or
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Institutions (e) a document issued by any director, officer or representative of the association with actual or usual authority to issue the document is not valid or not genuine.
Exception — knowledge
(2) Subsection (1) does not apply in respect of a person who has or ought to have knowledge of a situation described in that subsection by virtue of their relationship to the association. 144. Paragraph 28(1)(b) of the Act is replaced by the following: (b) the province in which the head office of the association is to be situated; and 145. Subsections 56(3) and (4) of the Act are replaced by the following:
Continued association
(3) Except in respect of a body corporate that is continued as an association under this Act for the purpose of immediately amalgamating with one or more bodies corporate and continuing as an association under this Act, if letters patent continuing a body corporate as an association under this Act are issued, the Superintendent shall make an order approving the commencement and carrying on of business by the association.
Amalgamated association
(4) If letters patent amalgamating and continuing two or more bodies corporate as an association under this Act are issued, the Superintendent shall make an order approving the commencement and carrying on of business by the association.
S. 57(2) and s. 60 do not apply
(5) For greater certainty, subsection 57(2) and section 60 do not apply in respect of an association referred to in subsection (3) or (4). 146. (1) Subsection 71(1) of the Act is replaced by the following:
Shares issued in series
71. (1) The by-laws of an association may, subject to any limitations set out in them, authorize the issue of any class of shares in one or more series and may (a) fix the maximum number of shares in each series and determine the designation, rights, privileges, restrictions and conditions attaching to them; and (b) authorize the directors to do anything referred to in paragraph (a).
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(2) Subsection 71(5) of the Act is replaced by the following: Material to Superintendent
(5) If the directors exercise their authority under paragraph (1)(b), the directors shall, before the issue of shares, send to the Superintendent a copy of the by-law authorizing the directors to fix the rights, privileges, restrictions and conditions of those shares and shall provide the Superintendent with particulars of the proposed shares.
1997, c. 15, s. 118; 2001, c. 9, s. 271
147. Subsection 75(2.1) of the Act is replaced by the following:
Exception
(2.1) Despite subsection (2), an association may, subject to subsection (2.2), record in the stated capital account maintained for the shares of a class or series any part of the consideration it receives in an exchange if it issues shares (a) in exchange for (i) property of a person who immediately before the exchange did not deal with the association at arm’s length within the meaning of that expression in the Income Tax Act or property of any prescribed person, (ii) shares of or another interest in a body corporate that immediately before the exchange or because of it did not deal with the association at arm’s length within the meaning of that expression in the Income Tax Act or shares of or another interest in any prescribed entity, or (iii) property of a person who immediately before the exchange dealt with the association at arm’s length within the meaning of that expression in the Income Tax Act if the person, the association and all of the holders of shares in the class or series of shares so issued consent to the exchange; (b) under an agreement referred to in subsection 227(1); or (c) to shareholders of an amalgamating body corporate who receive the shares in addition to or instead of securities of the amalgamated association.
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Institutions 148. Subsection 80(1) of the French version of the Act is replaced by the following:
Exception — représentant personnel
80. (1) L’association — ainsi que ses filiales si elle le leur permet — peut, en qualité de représentant personnel, mais à condition de ne pas en avoir la propriété effective, détenir des parts sociales ou des actions de l’association. 149. The Act is amended by adding the following after section 80:
Exception — conditions before acquisition
80.1 (1) An association may permit its subsidiary to acquire shares of the association or of an entity that controls the association if before the subsidiary acquires them the conditions prescribed for the purposes of this subsection are met.
Conditions after acquisition
(2) After a subsidiary has acquired shares or ownership interests in accordance with subsection (1), the conditions prescribed for the purposes of this subsection are to be met.
Non-compliance with conditions
(3) Despite section 17 and subsection 75(2), the issue and acquisition of the shares or ownership interests are subject to the prescribed requirements if (a) the association permits the subsidiary to acquire the shares or ownership interests; and (b) either (i) a condition prescribed for the purposes of subsection (1) was not met, or (ii) a condition prescribed for the purposes of subsection (2) was not met or ceased to be met. 150. Section 93 of the Act is replaced by the following:
Signatures
93. (1) A security certificate shall be signed by or bear the printed or otherwise mechanically reproduced signature of at least one of the following: (a) a director or officer of the association; (b) a registrar or transfer agent of the association or a branch transfer agent or a natural person on their behalf; or
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(c) a trustee who certifies it in accordance with a trust indenture.
Continuation of validity of signature
(2) If a security certificate contains a person’s printed or mechanically reproduced signature, the association may issue the security certificate even if the person has ceased to be a director or officer of the association. The security certificate is as valid as if the person were a director or officer at the date of its issue. 151. Section 95 of the Act is replaced by the following:
Restrictions and charges
95. (1) No charge in favour of an association and no restriction on transfer other than a constraint under Part VIII is effective against a transferee of a security issued by the association if the transferee has no actual knowledge of the charge or restriction unless it or a reference to it is noted conspicuously on the security certificate.
No restriction
(2) If any of the issued shares of a distributing association remain outstanding and are held by more than one person, the association may not restrict the transfer or ownership of its shares except by way of a constraint under Part VIII. 152. (1) Subsection 100(1) of the Act is replaced by the following:
Dealings with registered owner
100. (1) An association or a trustee within the meaning of section 278 may, subject to sections 145 to 149 and 154, treat the registered owner of a security as the person exclusively entitled to vote, to receive notices, to receive any interest, dividend or other payment in respect of the security and to exercise all of the rights and powers of an owner of the security. (2) Paragraph 100(2)(b) of the English version of the Act is replaced by the following:
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Institutions (b) the personal representative of a registered security holder who is a minor, an incompetent person or a missing person; or 153. Section 101 of the English version of the Act is replaced by the following:
Minors
101. If a minor exercises any rights of ownership in the securities of an association, no subsequent repudiation or avoidance is effective against the association. 154. Section 143 of the Act is renumbered as subsection 143(1) and is amended by adding the following:
Participation by electronic means
(2) Unless the by-laws provide otherwise, any person who is entitled to attend a meeting of members or shareholders may participate in the meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting if the association makes one available. A person who is participating in a meeting by one of those means is deemed for the purposes of this Act to be present at the meeting.
Regulations
(3) The Governor in Council may make regulations respecting the manner of and conditions for participating in a meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting. 155. Section 144 of the Act is renumbered as subsection 144(1) and is amended by adding the following:
Order to delay calling annual meeting
(2) Despite subsection (1), the association may apply to the court for an order extending the time for calling an annual meeting.
Obligation to notify Superintendent
(3) The association shall give notice of the application to the Superintendent before any hearing concerning the application and shall provide the Superintendent with a copy of any order that is issued.
Superintendent’s right to appear
(4) The Superintendent is entitled to appear and be heard in person or by counsel at any hearing concerning the application.
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156. Section 145 of the Act is replaced by the following: Authority to fix record date
145. (1) The directors may in advance fix a record date, that is within the prescribed period, for the determination of shareholders for any purpose, including for a determination of which shareholders are entitled to (a) receive payment of a dividend; (b) receive notice of a meeting of shareholders; or (c) vote at a meeting of shareholders.
Determination of record date
(2) If no record date is fixed (a) the record date for the determination of shareholders who are entitled to receive notice of a meeting of shareholders is (i) at the close of business on the day immediately preceding the day on which the notice is given, or (ii) if no notice is given, the day on which the meeting is held; and (b) the record date for the determination of shareholders for any other purpose, other than to establish a shareholder’s right to vote, is at the close of business on the day on which the directors pass a resolution in respect of that purpose.
Notice of record date
(3) If a record date is fixed and unless notice of the record date is waived in writing by every holder of a share of the class or series affected whose name is set out in the securities register at the close of business on the day on which the directors fix the record date, notice of the record date shall be given within the prescribed period by (a) advertisement in a newspaper in general circulation in the place where the association’s head office is situated and in each place in Canada where the association has a transfer agent or where a transfer of its shares may be recorded; and (b) written notice to each stock exchange in Canada on which the association’s shares are listed for trading.
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Institutions
157. Subsection 146(1) of the Act is replaced by the following: Notice of meeting
146. (1) Notice of the time and place of a meeting of an association’s members or shareholders shall be sent within the prescribed period to (a) each member; (b) each shareholder entitled to vote at the meeting; (c) each director; (d) the auditor of the association; and (e) the Superintendent.
Exception
(1.1) In the case of an association that is not a distributing association, notice may be sent within any shorter period specified in its bylaws. 158. Subsection 147(1) of the Act is replaced by the following:
Notice not required
147. (1) Notice of a meeting is not required to be sent to shareholders who are not registered on the records of the association or the association’s transfer agent on the record date fixed under paragraph 145(1)(b) or determined under paragraph 145(2)(a). 159. Subsections 152(1) to (3) of the Act are replaced by the following:
Proposals
152. (1) A member may (a) submit to the association notice of any matter that they propose to raise at an annual meeting of the association (in this section and section 153 referred to as a “proposal”); and (b) discuss at the meeting any matter in respect of which they would have been entitled to submit a proposal.
Supporting statement
(2) A proposal submitted for consideration at a meeting must be attached to the notice of the meeting and, at the request of the member who submits the proposal, the association shall attach to the notice of the meeting the member’s statement in support of the proposal and their name and address. The statement and proposal
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together are not to exceed the prescribed maximum number of words and the name and address do not form part of the proposal or of the supporting statement and are not to be included for the purposes of the prescribed maximum word limit. Exemption
(3) An association is not required to comply with subsection (2) if (a) the proposal is not submitted to the association at least the prescribed number of days before the anniversary date of the notice of meeting that was sent in respect of the previous annual meeting; (b) it clearly appears that the primary purpose of the proposal is to enforce a personal claim or redress a personal grievance against the association or its directors, officers, members or security holders; (b.1) it clearly appears that the proposal does not relate in a significant way to the business or affairs of the association; (c) the member submitting the proposal failed within the prescribed period before the association receives their proposal to present at a meeting a proposal that at their request had been attached to a notice of a meeting; (d) substantially the same proposal was attached to a notice of a meeting relating to, and presented to members at, a meeting held within the prescribed period before the receipt of the proposal and did not receive the prescribed minimum amount of support at the meeting; or (e) the rights conferred by subsections (1) and (2) are being abused to secure publicity.
160. (1) Subsections 153(1) and (2) of the Act are replaced by the following: Notice of refusal
153. (1) If an association refuses to include a proposal in a notice of a meeting referred to in paragraph 146(1)(a), it shall, in writing and within the prescribed period after the day on which it receives the proposal, notify the
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Institutions member submitting the proposal of its intention to omit the proposal from the notice and of the reasons for the refusal.
Application to court
(2) On the application of a member submitting a proposal who claims to be aggrieved by an association’s refusal under subsection (1), a court may restrain the holding of the meeting at which the proposal is sought to be presented and make any further order that it thinks fit. (2) Subsection 153(3) of the French version of the Act is replaced by the following:
Demande de l’association
(3) L’association ou toute personne qui prétend qu’une proposition lui cause un préjudice peut demander au tribunal une ordonnance autorisant l’association à ne pas l’annexer à l’avis de convocation; le tribunal, s’il est convaincu que le paragraphe 152(3) s’applique, peut rendre en l’espèce la décision qu’il estime pertinente.
2001, c. 9, s. 274
161. (1) Subsections 154(1) to (4) of the Act are replaced by the following:
List of members entitled to notice
154. (1) An association shall, at the close of business on the day immediately preceding the day on which notice of a meeting is to be sent under paragraph 146(1)(a), prepare an alphabetical list of members entitled to receive notice.
List of shareholders entitled to notice
(2) An association shall prepare an alphabetical list of shareholders entitled to receive notice of a meeting under paragraph 146(1)(b) showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 145(1)(b), no later than 10 days after that date; and (b) if no record date is fixed, on the record date determined under paragraph 145(2)(a).
Voting list
(3) The association shall prepare an alphabetical list of shareholders entitled to vote as of the record date showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 145(1)(c), no later than 10 days after that date; and
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(b) if a record date is not fixed under paragraph 145(1)(c), no later than 10 days after a record date is fixed under paragraph 145(1)(b) or no later than the record date determined under paragraph 145(2)(a), as the case may be. Entitlement to vote
(4) A shareholder whose name appears on a list prepared under subsection (3) is entitled to vote the shares shown opposite their name. (2) The portion of subsection 154(5) of the Act before paragraph (a) is replaced by the following:
Examination of list
(5) A member or shareholder may examine the list of members or shareholders 162. Section 160 of the Act is amended by adding the following after subsection (2):
Electronic voting
(3) Despite subsection (1) and unless the bylaws provide otherwise, any vote referred to in that subsection may be held entirely by means of a telephonic, electronic or other communication facility if the association makes one available.
Voting while participating electronically
(4) Unless the by-laws provide otherwise, any person who is participating in a meeting of members or shareholders under subsection 143(2) and entitled to vote at that meeting may vote by means of the telephonic, electronic or other communication facility that the association has made available for that purpose.
Voting by mail
(5) The by-laws of an association may, subject to the regulations and any conditions set out in the by-laws, allow members to vote by mail.
Regulations
(6) The Governor in Council may make regulations (a) respecting the manner of and conditions for voting at a meeting of members or shareholders by means of a telephonic, electronic or other communication facility; (b) respecting voting by mail; and
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Institutions (c) requiring the approval by the Superintendent of a by-law made under subsection (5). 163. Section 161 of the Act is amended by adding the following after subsection (2):
Evidence
(3) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution. 164. Paragraph 162(4)(a) of the Act is replaced by the following: (a) a record date has been fixed under paragraph 145(1)(b) and notice of it has been given under subsection 145(3); 165. Subsection 163(1) of the Act is replaced by the following:
Court may order meeting to be called
163. (1) A court may, on the application of a director, a person who is entitled to vote at a meeting or the Superintendent, order a meeting to be called, held or conducted in the manner that the court directs if (a) it is impracticable to call the meeting within the time or in the manner in which it is to be called; (b) it is impracticable to conduct the meeting in the manner required by this Act or the bylaws; or (c) the court thinks that the meeting ought to be called, held or conducted within the time or in the manner that it directs for any other reason.
1997, c. 15, s. 120
166. (1) The definition “registrant” in section 166.01 of the Act is repealed.
1997, c. 15, s. 120
(2) The definition ““solicit” or “solicitation”” in section 166.01 of the Act is replaced by the following:
“solicitation” « sollicitation »
“solicitation” (a) includes
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(i) a request for a proxy whether or not accompanied by a form of proxy, (ii) a request to execute or not to execute a form of proxy or to revoke a proxy, (iii) the sending of a form of proxy or other communication to a shareholder under circumstances reasonably calculated to result in the procurement, withholding or revocation of a proxy, and (iv) the sending of a form of proxy to a shareholder under subsection 166.04(1); but (b) does not include (i) the sending of a form of proxy in response to an unsolicited request made by or on behalf of a shareholder, (ii) the performance of administrative acts or professional services on behalf of a person soliciting a proxy, (iii) the sending by an intermediary of the documents referred to in subsection 166.07(1), (iv) a solicitation by a person in respect of shares of which they are the beneficial owner, (v) a prescribed public announcement by a shareholder of how they intend to vote and the reasons for that decision, or (vi) a communication, other than a solicitation by or on behalf of the management of an association, that is made to shareholders in the prescribed circumstances.
(3) Section 166.01 of the Act is amended by adding the following in alphabetical order: “intermediary” « intermédiaire »
“intermediary” means a person who holds a security on behalf of another person who is not the registered holder of the security, and includes (a) a securities broker or dealer required to be registered to trade or deal in securities under the laws of any jurisdiction;
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Institutions (b) a securities depositary; (c) a financial institution; (d) in respect of a clearing agency, a securities dealer, trust company, association, bank or other person, including another clearing agency, on whose behalf the clearing agency or its nominee holds securities of an issuer; (e) a trustee or administrator of a selfadministered retirement savings plan, retirement income fund or education savings plan or another similar self-administered savings or investment plan that is registered under the Income Tax Act; (f) a nominee of a person referred to in any of paragraphs (a) to (e); and (g) a person who performs functions similar to those performed by a person referred to in any of paragraphs (a) to (e) and holds a security registered in their name, or in the name of their nominee, on behalf of another person who is not the registered holder of the security.
1997, c. 15, s. 120
167. Subsection 166.04(2) of the Act is replaced by the following:
Exception
(2) The management of an association is not required to send a form of proxy under subsection (1) if the association (a) is not a distributing association; and (b) has 50 or fewer shareholders who are entitled to vote at a meeting, two or more joint holders of a share being counted as one shareholder. 168. Section 166.05 of the Act is amended by adding the following after subsection (1):
Exceptions
(1.1) Despite paragraph (1)(b), it is not necessary to send a dissident’s proxy circular if
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(a) the total number of shareholders whose proxies are solicited is 15 or fewer, two or more joint holders of a share being counted as one shareholder; or (b) the solicitation is conveyed by public broadcast, speech or publication and the prescribed requirements are complied with. 1997, c. 15, s. 120
169. The portion of subsection 166.06(3) of the Act before paragraph (a) is replaced by the following:
Vote by show of hands
(3) Despite subsections (1) and (2) and unless a shareholder or proxyholder demands a ballot, if the chairperson of a meeting of shareholders declares to the meeting that, if a ballot were conducted, the total number of votes attached to shares represented at the meeting by proxy required to be voted against what, to the knowledge of the chairperson, would be the decision of the meeting on a matter or group of matters is less than 5% of all the votes that might be cast by shareholders in person or by proxy,
1997, c. 15, s. 120
170. Section 166.07 of the Act is replaced by the following:
Duty of intermediary
166.07 (1) Shares of an association that are registered in the name of an intermediary or an intermediary’s nominee and not beneficially owned by the intermediary may not be voted unless the intermediary sends to the beneficial owner (a) a copy of the notice of the meeting, annual statement, management proxy circular and dissident’s proxy circular and any other documents, other than the form of proxy, that were sent to shareholders by or on behalf of any person for use in connection with the meeting; and (b) a written request for voting instructions except if the intermediary has already received written voting instructions from the beneficial owner.
When documents to be sent
(2) The intermediary shall send the documents referred to in subsection (1) without delay after they receive the documents referred to in paragraph (1)(a).
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Institutions
Restriction on voting
(3) An intermediary or a proxyholder appointed by them may not vote shares that the intermediary does not beneficially own and that are registered in the name of the intermediary or their nominee unless the intermediary or proxyholder, as the case may be, receives written voting instructions from the beneficial owner.
Copies
(4) A person by or on behalf of whom a solicitation is made shall on request and without delay provide the intermediary, at the person’s expense, with the necessary number of copies of the documents referred to in paragraph (1)(a).
Instructions to intermediary
(5) The intermediary shall vote or appoint a proxyholder to vote in accordance with any written voting instructions received from the beneficial owner.
Beneficial owner as proxyholder
(6) If a beneficial owner so requests and provides an intermediary with the appropriate documentation, the intermediary shall appoint the beneficial owner or a nominee of the beneficial owner as proxyholder.
Effect of intermediary’s failure to comply
(7) The failure of an intermediary to comply with any of subsections (1) to (6) does not render void any meeting of shareholders or any action taken at the meeting.
Intermediary may not vote
(8) Nothing in this Part gives an intermediary the right to vote shares that they are otherwise prohibited from voting.
Exemption
166.071 The Governor in Council may make regulations respecting the conditions under which an association is exempt from any of the requirements of sections 166.02 to 166.07. 171. The Act is amended by adding the following after section 172:
Election or appointment as director
172.1 The election or appointment of a person as a director is subject to the following: (a) the person was present at the meeting when the election or appointment took place and did not refuse to hold office as a director; or (b) the person was not present at the meeting when the election or appointment took place but
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(i) consented in writing to hold office as a director before the election or appointment or within 10 days after it, or (ii) acted as a director after the election or appointment. 172. Paragraph 183(3)(a) of the Act is replaced by the following: (a) the remaining directors appointed or elected by those persons may fill the vacancy except one resulting from an increase in the number or the minimum or maximum number of directors who are to be appointed or elected by that class or from a failure to appoint or elect the number or minimum number of directors who are to be appointed or elected by that class; 173. Subsection 187(3) of the Act is replaced by the following: Director continues to be present
(3) A director who is present at a meeting of directors or of a committee of directors but is not, in accordance with subsection 207(1), present at any particular time during the meeting is considered to be present for the purposes of this section. 174. Section 189.1 of the Act is amended by adding the following after subsection (4):
Evidence
(5) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution. 175. Paragraphs 202(c) and (d) of the Act are replaced by the following: (c) fill a vacancy among the directors, on a committee of directors or in the office of auditor, or appoint additional directors; (d) issue or cause to be issued securities, including an issue of shares of a series that is authorized in accordance with section 71, except in accordance with any authorization made by the directors;
2004-2005
Institutions 176. Section 206 of the Act is replaced by the following:
Disclosure of interest
206. (1) A director or officer of an association shall disclose to the association, in writing or by requesting to have it entered in the minutes of a meeting of directors or a meeting of a committee of directors, the nature and extent of any interest they have in a material contract or material transaction with the association, whether entered into or proposed, if they (a) are a party to the contract or transaction; (b) are a director or officer of a party, other than a member, to the contract or transaction or a person acting in a similar capacity; or (c) have a material interest in a party to the contract or transaction.
Time of disclosure — director
(2) The disclosure shall be made in the case of a director (a) at the meeting of directors, or of a committee of directors, at which the proposed contract or transaction is first considered; (b) if at the time of the meeting referred to in paragraph (a) the director was not interested in the proposed contract or transaction, at the first one after they become interested in it; (c) if the director becomes interested after a contract or transaction is entered into, at the first one after they become interested; or (d) if a person who is interested in a contract or transaction becomes a director, at the first one after they become a director.
Time of disclosure — officer
(3) The disclosure shall be made in the case of an officer who is not a director (a) immediately after they become aware that the contract, transaction, proposed contract or proposed transaction is to be considered or has been considered at a meeting of directors or of a committee of directors; (b) if they become interested after the contract or transaction is entered into, immediately after they become interested; or
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(c) if a person who is interested in a contract or transaction becomes an officer, immediately after they become an officer. Time of disclosure — contract not requiring approval
(4) If the material contract or material transaction, whether entered into or proposed, is one that in the ordinary course of the association’s business would not require approval by the directors or shareholders, the director or officer shall disclose to the association, in writing or by requesting to have it entered in the minutes of a meeting of directors or of a committee of directors, the nature and extent of their interest immediately after they become aware of the contract or transaction.
1997, c. 15, s. 129(1)
177. Subsection 207(1) of the Act is replaced by the following:
Director to abstain
207. (1) A director who is required to make a disclosure under subsection 206(1) shall not be present at any meeting of directors, or of a committee of directors, while the contract or transaction is being considered or vote on any resolution to approve it unless the contract or transaction (a) relates primarily to their remuneration as a director, officer, employee or agent of the association, an entity controlled by the association or an entity in which the association has a substantial investment; (b) is for indemnity under section 216 or insurance under section 217; or (c) is with an affiliate of the association.
178. Sections 208 to 210 of the Act are replaced by the following: General notice
208. (1) For the purposes of subsection 206(1), a general notice to the directors declaring that a director or officer is to be regarded as interested for any of the following reasons in a contract or transaction entered into with a party is a sufficient declaration of interest in relation to any contract or transaction with that party:
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Institutions (a) the director or officer is a director or officer of a party referred to in paragraph 206(1)(b) or (c) or a person acting in a similar capacity; (b) the director or officer has a material interest in the party; or (c) there has been a material change in the nature of the director’s or officer’s interest in the party.
Access to disclosures
(2) The members or shareholders of the association may examine the portions of any minutes of meetings of directors or committees of directors that contain disclosures under subsection 206(1), or the portions of any other documents that contain those disclosures, during the usual business hours of the association.
Avoidance standards
209. (1) A contract or transaction for which disclosure is required under subsection 206(1) is not invalid and a director or officer is not accountable to the association or its members or shareholders for any profit realized from it by reason only of the director’s or officer’s interest in the contract or transaction or the fact that the director was present or was counted to determine whether a quorum existed at the meeting of directors, or of a committee of directors, that considered it if (a) the director or officer disclosed their interest in accordance with section 206 and subsection 208(1); (b) the directors approved the contract or transaction; and (c) the contract or transaction was reasonable and fair to the association at the time that it was approved.
Confirmation by members
(2) Even if the conditions set out in subsection (1) are not met, a director or officer acting honestly and in good faith is not accountable to the association or its members or shareholders for any profit realized from a contract or transaction for which disclosure was required and the contract or transaction is not invalid by reason only of the director’s or officer’s interest in it if
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(a) the contract or transaction is approved or confirmed by special resolution at a meeting of members; (b) disclosure of the interest was made to the members in a manner sufficient to indicate its nature before the contract or transaction was approved or confirmed; and (c) the contract or transaction was reasonable and fair to the association at the time that it was approved or confirmed.
Court may set aside or require accounting
210. If a director or officer of an association fails to comply with any of sections 206 to 209, a court, on application of the association or any of its members or shareholders, may set aside the contract or transaction on any terms that the court thinks fit and may require the director or officer to account to the association for any profit or gain realized on it. 179. Section 211 of the English version of the Act is replaced by the following:
Director liability
211. (1) Directors of an association who vote for or consent to a resolution of the directors authorizing the issue of a membership share or a share contrary to subsection 74(1) or the issue of subordinated indebtedness contrary to section 87 for a consideration other than money are jointly and severally, or solidarily, liable to the association to make good any amount by which the consideration received is less than the fair equivalent of the money that the association would have received if the membership share or share or subordinated indebtedness had been issued for money on the date of the resolution.
Further liability
(2) Directors of an association who vote for or consent to a resolution of the directors authorizing any of the following are jointly and severally, or solidarily, liable to restore to the association any amounts so distributed or paid and not otherwise recovered by the association and any amounts in relation to any loss suffered by the association:
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Institutions (a) a redemption or purchase of membership shares or shares contrary to section 79; (b) a reduction of capital contrary to section 82; (c) a payment of a dividend contrary to section 86; (d) a payment of an indemnity contrary to section 216; or (e) any transaction contrary to Part XII. 180. Subsection 214(1) of the English version of the Act is replaced by the following:
Directors liable for wages
214. (1) Subject to subsections (2) and (3), the directors of an association are jointly and severally, or solidarily, liable to each employee of the association for all debts not exceeding six months wages payable to the employee for services performed for the association while they are directors.
2001, c. 9, ss. 279 and 280(F)
181. Sections 215 and 216 of the Act are replaced by the following:
Defence — due diligence
215. (1) A director, officer or employee of an association is not liable under section 211 or 214 or subsection 430(1) and has fulfilled their duty under subsection 168(2) if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on (a) financial statements of the association that were represented to them by an officer of the association or in a written report of the auditor of the association fairly to reflect the financial condition of the association; or (b) a report of a person whose profession lends credibility to a statement made by them.
Defence — good faith
(2) A director or officer of an association has fulfilled their duty under subsection 168(1) if they relied in good faith on (a) financial statements of the association that were represented to them by an officer of the association or in a written report of the auditor of the association fairly to reflect the financial condition of the association; or
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(b) a report of a person whose profession lends credibility to a statement made by them. Indemnification
216. (1) An association may indemnify a director or officer of the association, a former director or officer of the association or another person who acts or acted, at the association’s request, as a director or officer of or in a similar capacity for another entity against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, reasonably incurred by them in respect of any civil, criminal, administrative, investigative or other proceeding in which they are involved because of that association with the association or other entity.
Advances
(2) An association may advance amounts to the director, officer or other person for the costs, charges and expenses of a proceeding referred to in subsection (1). They shall repay the amounts if they do not fulfil the conditions set out in subsection (3).
No indemnification
(3) An association may not indemnify a person under subsection (1) unless (a) the person acted honestly and in good faith with a view to the best interests of, as the case may be, the association or the other entity for which they acted at the association’s request as a director or officer or in a similar capacity; and (b) in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, the person had reasonable grounds for believing that their conduct was lawful.
Indemnification — derivative actions
(4) An association may with the approval of a court indemnify a person referred to in subsection (1) or advance amounts to them under subsection (2) — in respect of an action by or on behalf of the association or other entity to procure a judgment in its favour to which the person is made a party because of the association referred to in subsection (1) with the association or other entity — against all costs,
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Institutions charges and expenses reasonably incurred by them in connection with that action if they fulfil the conditions set out in subsection (3).
Right to indemnity
(5) Despite subsection (1), a person referred to in that subsection is entitled to be indemnified by the association in respect of all costs, charges and expenses reasonably incurred by them in connection with the defence of any civil, criminal, administrative, investigative or other proceeding to which the person is subject because of their association referred to in subsection (1) with the association or other entity described in that subsection if the person (a) was not judged by the court or other competent authority to have committed any fault or omitted to do anything that they ought to have done; and (b) fulfils the conditions set out in subsection (3).
Heirs and personal representatives
(6) An association may, to the extent referred to in subsections (1) to (5) in respect of the person, indemnify the heirs or personal representatives of any person whom the association may indemnify under those subsections. 182. Paragraph 217(b) of the Act is replaced by the following: (b) in the capacity of a director or officer of another entity or while acting in a similar capacity for another entity, if they act or acted in that capacity at the association’s request, except if the liability relates to a failure to act honestly and in good faith with a view to the best interests of the entity. 183. Paragraph 221(1)(j) of the Act is replaced by the following: (j) change the province in which the head office of the association is situated. 184. Paragraph 227(2)(a) of the Act is replaced by the following: (a) the name of the amalgamated association and the province in which its head office is to be situated; 185. (1) Subsection 229(2) of the Act is replaced by the following:
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Right to vote
(2) Each share of an applicant carries the right to vote in respect of an amalgamation agreement whether or not it otherwise carries the right to vote.
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(2) Subsection 229(3) of the English version of the Act is replaced by the following: Separate vote for class or series
(3) The holders of shares of a class or series of shares of each applicant are entitled to vote separately as a class or series in respect of an amalgamation agreement if the agreement contains a provision that, if it were contained in a proposed amendment to the by-laws or incorporating instrument of the applicant, would entitle those holders to vote separately as a class or series. 186. Subsections 234(1) and (2) of the Act are replaced by the following:
Head office
234. (1) An association shall at all times have a head office in the province specified in its incorporating instrument or by-laws.
Change of head office
(2) The directors of an association may change the address of the head office within the province specified in the incorporating instrument or by-laws. 187. Subsection 236(4) of the Act is replaced by the following:
Access to association records
(4) Members, shareholders and creditors of an association and their personal representatives may examine the records referred to in subsection 235(1) during the usual business hours of the association and may take extracts from them free of charge or have copies of them made on payment of a reasonable fee. If the association is a distributing association, any other person may on payment of a reasonable fee examine those records during the usual business hours of the association and take extracts from them or have copies of them made. 188. Subsection 237(3) of the Act is replaced by the following:
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Institutions
Entitlement to list
(3) A member, shareholder or creditor of an association or their personal representative — or if the association is a distributing association, any person — is entitled to a basic list of members or shareholders of the association.
2001, c. 9, s. 291
189. Subsections 242(1) and (2) of the Act are replaced by the following:
Location and processing of information or data
242. (1) Subject to subsection (3), an association shall maintain and process in Canada any information or data relating to the preparation or maintenance of the records referred to in section 235 or of its central securities register unless the Superintendent has, subject to any terms and conditions that the Superintendent considers appropriate, exempted the association from the application of this section.
Copies
(2) Subject to subsections (3) and (4), the association may maintain copies of the records referred to in section 235 or of its central securities register outside Canada and may process outside Canada any information or data relating to those copies.
2001, c. 9, s. 292
190. Subsection 245(3) of the Act is replaced by the following:
Access to central securities register
(3) Members, shareholders and creditors of an association and their personal representatives may examine the central securities register during the usual business hours of the association and may take extracts from it free of charge or have copies of it made on payment of a reasonable fee. If the association is a distributing association, any other person may on payment of a reasonable fee examine the central securities register during the usual business hours of the association and take extracts from it or have copies of it made.
Electronic access
(4) The association may make the information contained in the central securities register available by any mechanical or electronic data processing system or other information storage device that is capable of reproducing it in intelligible written form within a reasonable time.
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Affidavit and undertaking
(5) A person who wishes to examine the central securities register, take extracts from it or have copies of it made shall provide the association with an affidavit containing their name and address — or if they are an entity, the name and address for service of the entity — and with an undertaking that the information contained in the register will not be used except in the same way as a list of members or shareholders may be used under section 239. In the case of an entity, the affidavit is to be sworn by a director or officer of the entity or a person acting in a similar capacity.
Supplementary information
(6) A person who wishes to examine a central securities register, take extracts from it or have copies of it made may on payment of a reasonable fee, if they state in the accompanying affidavit that supplementary information is required, request the association or its agent to provide supplementary information setting out any changes made to the register.
When supplementary information to be provided
(7) An association or its agent shall provide the supplementary information within
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(a) 10 days after the day on which the central securities register is examined if the changes take place before that day; and (b) 10 days after the day to which the supplementary information relates if the changes take place on or after the day on which the central securities register is examined. 191. Section 251 of the Act is replaced by the following:
Corporate seal
251. (1) An association may adopt a corporate seal and change one that it adopted.
Validity of unsealed documents
(2) A document executed on behalf of an association is not invalid merely because a corporate seal is not affixed to it.
2004-2005
Institutions 192. (1) The definitions “distributing association” and “insider” in subsection 260(1) of the Act are repealed. (2) The definition “business combination” in subsection 260(1) of the Act is replaced by the following:
“business combination” « regroupement d’entreprises »
“business combination” means an acquisition of all or substantially all of the assets of one body corporate by another, an amalgamation of two or more bodies corporate or any similar reorganization between two or more bodies corporate; (3) Subsections 260(3) and (4) of the Act are repealed.
1997, c. 15, s. 131 and 132
193. Sections 261 to 264 of the Act are replaced by the following:
Insider report
261. An insider shall submit an insider report in accordance with the regulations.
Exemption by Superintendent
262. On application by an insider, the Superintendent may in writing and on any terms that the Superintendent thinks fit exempt the insider from any of the requirements of section 261. The exemption may be given retroactive effect and the Superintendent shall publish the particulars of the exemption and the reasons for it in a periodical available to the public.
Regulations
263. The Governor in Council may make regulations for carrying out the purposes of sections 261 and 262, including (a) defining “insider” for the purposes of sections 261 and 262; (b) respecting the form and content of an insider report; and (c) respecting the submission or publication of an insider report.
1996, c. 6, s. 54; 1999, c. 31, ss. 55-56
194. Sections 265 to 277 of the Act are replaced by the following:
Meaning of “insider”
265. (1) In this section, “insider” means with respect to a distributing association (a) a director or officer of the association;
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(b) a director or officer of a subsidiary of the association; (c) a director or officer of a body corporate that enters into a business combination with the association; or (d) a person employed or retained by the association.
Prohibition — short sale
(2) No insider may knowingly sell, directly or indirectly, a security of a distributing association or of any of the distributing association’s affiliates if the insider does not own or has not fully paid for the security.
Exception
(3) Despite subsection (2), an insider may sell a security that they do not own if they own another security that is convertible into the security that was sold or they own an option or right to acquire the security that was sold, and if within 10 days after the sale they (a) exercise the conversion privilege, option or right and deliver the security so acquired to the purchaser; or (b) transfer the convertible security, option or right to the purchaser.
Prohibition — calls and puts
(4) No insider may knowingly, directly or indirectly, buy or sell a call or put in respect of a security of an association or of any of the association’s affiliates. Civil remedies
Extended meaning of “insider”
266. (1) In this section and sections 266.1 and 267, “insider” with respect to an association means (a) the association; (b) an affiliate of the association; (c) a director or officer of the association or of any person described in paragraph (b), (f) or (h);
2004-2005
Institutions (d) a member who holds more than one per cent of the membership shares of the association; (e) a central cooperative credit society that is a member of the association and any other member of the association designated by the Superintendent; (f) a person who beneficially owns directly or indirectly, or who exercises control or direction over or has a combination of ownership, control and direction in respect of, shares of the association carrying more than the prescribed percentage of the voting rights attached to all of the association’s outstanding shares not including shares held by the person as underwriter while those shares are in the course of a distribution to the public; (g) a person, other than a person described in paragraph (h), who is employed or retained by the association or by a person described in paragraph (h); (h) a person who engages in or proposes to engage in any business or professional activity with or on behalf of the association; (i) a person who received material confidential information concerning the association while they were a person described in any of paragraphs (a) to (h); (j) a person who receives material confidential information from a person who is and who they know or ought reasonably to have known is a person described in this subsection, including in this paragraph, or subsection (3) or (4); or (k) a prescribed person.
Extended meaning of “security”
(2) For the purposes of this section, each of the following is deemed to be a security of an association: (a) a put, call, option or other right or obligation to purchase or sell a security of the association; and (b) a security of another entity, the market price of which varies materially with the market price of the securities of the association.
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Deemed insider — takeover bid or business combination
(3) For the purposes of this section and subsection 266.1(1), a person who proposes to make a take-over bid as defined in the regulations for securities of an association or to enter into a business combination with an association is an insider of the association with respect to material confidential information obtained from the association.
Deemed insider — affiliate or associate
(4) An insider of a person referred to in subsection (3), or the person’s affiliate or associate, is an insider of the association referred to in that subsection. Paragraphs (1) (b) to (k) apply in making this determination except that references to “association” are to be read as references to “person described in subsection (3)”.
Meaning of “associate”
(5) In subsection (4), “associate” means with respect to a person
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(a) a body corporate that the person directly or indirectly controls, determined without regard to paragraph 3(1)(d), or of which they beneficially own shares or securities currently convertible into shares carrying more than 10% of the voting rights under all circumstances or by reason of the occurrence of an event that has occurred and is continuing or a currently exercisable option or right to purchase the shares or convertible securities; (b) a partner of the person acting on behalf of the partnership of which they are partners; (c) a trust or estate in which the person has a substantial beneficial interest or in respect of which they serve as a trustee or a liquidator of the succession or in a similar capacity; (d) a spouse or common-law partner of the person; (e) a child of the person or of their spouse or common-law partner; or (f) if that relative has the same residence as the person, a relative of the person or of their spouse or common-law partner.
2004-2005 Insider trading — compensation to sellers and purchasers
Institutions (6) An insider of an association who purchases or sells a security of the association with knowledge of confidential information that if it were generally known might reasonably be expected to materially affect the value of any of the securities of the association is liable to compensate the seller or purchaser of the security, as the case may be, for any loss suffered by them as a result of the purchase or sale unless the insider establishes that (a) the insider reasonably believed that the information had been generally disclosed; (b) the information was known or ought reasonably to have been known by the seller or purchaser; or (c) the purchase or sale of the security took place in the prescribed circumstances.
Insider trading — compensation to association
(7) The insider is accountable to the association for any benefit or advantage received or receivable by the insider as a result of a purchase or sale described in subsection (6) unless they establish the circumstances described in paragraph (6)(a).
Tipping — compensation to sellers and purchasers
266.1 (1) An insider of an association who discloses confidential information with respect to the association that has not been generally disclosed and that if it were generally known might reasonably be expected to materially affect the value of any of the securities of the association is liable to compensate any person who subsequently sells securities of the association to or purchases them from any person who received the information unless the insider establishes that (a) the insider reasonably believed that the information had been generally disclosed; (b) the information was known or ought reasonably to have been known by the person who alleges that they suffered the loss; (c) if the insider is not a person described in subsection 266(3) or (4), the disclosure of the information was necessary in the course of their business; or
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(d) if the insider is a person described in subsection 266(3) or (4), the disclosure of the information was necessary to effect the takeover bid or business combination.
Tipping — compensation to association
(2) The insider is accountable to the association for any benefit or advantage received or receivable by them as a result of a disclosure of information as described in subsection (1) unless they establish the circumstances described in paragraph (1)(a), (c) or (d).
Measure of damages
267. (1) The court may assess damages under subsection 266(6) or 266.1(1) in accordance with any measure of damages that it considers relevant in the circumstances. However, in assessing damages in respect of a security of a distributing association, the court shall consider the following: (a) if the plaintiff is a purchaser, the price that they paid for the security less the average market price of the security over the 20 trading days immediately following general disclosure of the information; and (b) if the plaintiff is a seller, the average market price of the security over the 20 trading days immediately following general disclosure of the information, less the price that they received for the security.
Liability — more than one insider
(2) If more than one insider is liable under subsection 266(6) or 266.1(1) with respect to the same transaction or series of transactions, their liability is joint and several, or solidary.
Limitation
(3) An action to enforce a right created by subsection 266(6) or (7) or section 266.1 may be commenced only within two years after discovery of the facts that gave rise to the cause of action.
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Institutions Prospectus
Distribution
268. (1) No person including an association shall distribute securities of an association except in accordance with the regulations made under subsection (2).
Regulations
(2) The Governor in Council may make regulations respecting the distribution of securities of an association, including (a) respecting the information that is to be disclosed by an association before the distribution of any of its securities, including the information that is to be included in a prospectus; (b) respecting the manner of disclosure and the form of the information that is to be disclosed; and (c) exempting any class of distribution of securities from the application of subsection (1).
Order of exemption
269. (1) On application by an association or any person proposing to make a distribution, the Superintendent may, by order, exempt that distribution from the application of any regulations made under subsection 268(2) if the Superintendent is satisfied that the association has disclosed or is about to disclose, in compliance with the laws of the relevant jurisdiction, information relating to the distribution that in form and content substantially complies with the requirements of those regulations.
Conditions
(2) An order under subsection (1) may contain any conditions or limitations that the Superintendent deems appropriate. 195. Subsection 292(2) of the Act is replaced by the following:
Annual statement — contents
(2) With respect to each of the financial years to which it relates, the annual statement of an association must contain the prescribed statements and any information that is in the opinion of the directors necessary to present fairly, in accordance with the accounting principles referred to in subsection (4), the financial position of the association as at the end of the financial year to which it relates and the results
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of the operations and changes in the financial position of the association for that financial year. 196. The portion of subsection 293(1) of the Act before paragraph (a) is replaced by the following: Annual statement — approval
293. (1) The directors of an association shall approve the annual statement and their approval shall be evidenced by the signature or a printed or otherwise mechanically reproduced facsimile of the signature of 197. Subsection 295(1) of the Act is replaced by the following:
Annual statement — distribution
295. (1) An association shall, no later than 21 days before the date of each annual meeting or before the signing of a resolution under paragraph 161(1)(b) in lieu of the annual meeting, send to each member and shareholder a copy of the documents referred to in subsections 292(1) and (3) unless that time period is waived by the member or shareholder. 198. (1) The portion of paragraph 299(2)(b) of the Act before subparagraph (ii) is replaced by the following: (b) a person is deemed not to be independent of an association if that person, a business partner of that person or a firm of accountants of which that person is a member (i) is a business partner, director, officer or employee of the association, of an affiliate of the association or of a central cooperative credit society that is a member of the association, (i.1) is a business partner of a director, officer or employee of the association, of an affiliate of the association or of a central cooperative credit society that is a member of the association, (2) Section 299 of the Act is amended by adding the following after subsection (2):
Business partners
(2.1) For the purposes of subsection (2),
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Institutions (a) in the case of the appointment of a natural person as the auditor of an association, a business partner of the person includes a shareholder of the business partner; and (b) in the case of the appointment of a firm of accountants as the auditor of an association, a business partner of a member of the firm includes another member of the firm and a shareholder of the firm or of a business partner of the member. 199. Subsection 305(2) of the Act is replaced by the following:
Other statements
(1.1) In the case of a proposed replacement of an auditor whether because of removal or the expiry of their term, the association shall make a statement of the reasons for the proposed replacement and the proposed replacement auditor may make a statement in which they comment on those reasons.
Statements to be sent
(2) The association shall send a copy of the statements referred to in subsections (1) and (1.1) without delay to every member and to the Superintendent. 200. Paragraph 312(2)(d) of the Act is replaced by the following: (d) the auditor shall, at the time of transmitting the report under paragraph (a), provide the audit committee of the association and the Superintendent with a copy.
201. Paragraph 318(2)(a) of the Act is replaced by the following: (a) the complainant has, not less than 14 days before bringing the application or as otherwise ordered by the court, given notice to the directors of the association or the association’s subsidiary of the complainant’s intention to apply to the court under subsection (1) if the directors of the association or the association’s subsidiary do not bring, diligently prosecute or defend or discontinue the action; 202. Subsection 321(1) of the French version of the Act is replaced by the following:
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Absence de cautionnement
321. (1) Les plaignants ne sont pas tenus de fournir de cautionnement pour les frais.
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203. Paragraph 333(b) of the French version of the Act is replaced by the following: b) nommer un liquidateur en exigeant ou non un cautionnement, fixer sa rémunération et le remplacer; 204. Section 338 of the Act is replaced by the following: Due diligence
338. A liquidator is not liable if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on (a) financial statements of the association represented to the liquidator by an officer of the association or in a written report of the auditor of the association fairly to reflect the financial condition of the association; or (b) a report of a person whose profession lends credibility to a statement made by them. 205. The Act is amended by adding the following before section 453:
Execution of documents
452.6 Any by-law, notice, resolution, requisition, statement or other document required or permitted to be executed or signed by more than one person for the purposes of this Act may be executed or signed in several documents of like form, each of which is executed or signed by one or more of the persons. The documents if duly executed or signed by all persons required or permitted to sign them are deemed to constitute one document for the purposes of this Act. 206. Subsection 455(2) of the Act is replaced by the following:
Undelivered notices
(2) If an association sends a notice or document to a member or shareholder in accordance with section 453 and it is returned on two consecutive occasions because the member or shareholder cannot be found, the association is not required to send any further notices or documents to them until it is informed in writing of their new address.
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Institutions 207. Subsection 458(1) of the French version of the Act is replaced by the following:
Mentions au registre des valeurs mobilières
458. (1) Les mentions au registre des valeurs mobilières et sur les certificats de valeurs mobilières émis par l’association établissent que les personnes au nom desquelles les valeurs mobilières sont inscrites sont propriétaires des valeurs mentionnées dans le registre ou sur les certificats.
2001, c. 9, s. 83
208. Section 463 of the Act is renumbered as subsection 463(1) and is amended by adding the following:
Incorporation by reference
(2) The regulations may incorporate any material by reference regardless of its source and either as it exists on a particular date or as amended from time to time.
Incorporated material is not a regulation
(3) Material does not become a regulation for the purposes of the Statutory Instruments Act because it is incorporated by reference.
1997, c. 15, s. 161
209. (1) Subparagraph 466(1)(a)(ii) of the Act is replaced by the following: (ii) on conviction on indictment, to a fine not exceeding $1,000,000 or to imprisonment for a term not exceeding five years, or to both; and
2000, c. 12, s. 85
(2) Subsection 466(3) of the Act is replaced by the following:
Additional fine
(3) If a person has been convicted of an offence under this Act, the court may, if it is satisfied that as a result of the commission of the offence the convicted person acquired any monetary benefits or that monetary benefits accrued to the convicted person or their spouse, common-law partner or other dependant, order the convicted person to pay, despite the maximum amount of any fine that may otherwise be imposed under this Act, an additional fine in an amount equal to three times the court’s estimation of the amount of those monetary benefits. 210. Section 470 of the Act is replaced by the following:
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Appeal of final order
470. (1) An appeal lies to the court of appeal of a province from any final order made by a court of that province under this Act.
Appeal with leave
(2) An appeal lies to the court of appeal of a province from any order, other than a final order made by a court of that province, only with leave of the court of appeal in accordance with the rules applicable to that court.
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211. Paragraph 474(1)(d) of the Act is replaced by the following: (d) Parts IX to XV, other than subsection 375(3), section 375.1 and paragraph 442(1.1)(g), XVII and XVII.1,
212. The Act is amended by adding the following after section 487: PART XVII.1 DOCUMENTS IN ELECTRONIC OR OTHER FORM Definitions
“electronic document” « document électronique »
“information system” « système de traitement de l’information »
Application
487.01 The following definitions apply in this Part. “electronic document” means, except in section 487.1, any form of representation of information or concepts that is fixed in any medium in or by electronic, optical or other similar means and that can be read or perceived by a person or by any means. “information system” means a system used to generate, send, receive, store or otherwise process an electronic document.
487.02 This Part other than sections 487.13 and 487.14 does not apply in respect of any notice, document or other information that under this Act or the regulations is sent to or
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Institutions issued by the Minister, the Superintendent, the Commissioner or the Bank of Canada or any prescribed notice, document or information.
Use not mandatory
487.03 Nothing in this Act or the regulations requires a person to create or provide an electronic document.
Consent and other requirements
487.04 (1) Despite anything in this Part, a requirement under this Act or the regulations to provide a notice, document or other information is not satisfied by providing an electronic document unless (a) the addressee consents and designates an information system for the receipt of the electronic document; (b) the electronic document is, unless otherwise prescribed, provided to the designated information system; and (c) the prescribed requirements are complied with.
Regulations — revocation of consent
(2) The Governor in Council may make regulations respecting the revocation of the consent referred to in paragraph (1)(a).
Creation or provision of information
487.05 A requirement under this Act or the regulations to create or provide a notice, document or other information is satisfied by creating or providing an electronic document if (a) the incorporating instrument or by-laws of the association do not provide otherwise; and (b) the prescribed requirements are complied with.
Creation of information in writing
487.06 A requirement under this Act or the regulations to create a notice, document or other information in writing is satisfied by creating an electronic document if in addition to the conditions set out in section 487.05 (a) the information in the electronic document is accessible so as to be usable for subsequent reference; and
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(b) the prescribed requirements are complied with.
Provision of information in writing
487.07 A requirement under this Act or the regulations to provide a notice, document or other information in writing is satisfied by providing an electronic document if in addition to the conditions set out in section 487.05 (a) the information in the electronic document is accessible by the addressee and capable of being retained by them so as to be usable for subsequent reference; and (b) the prescribed requirements are complied with.
Multiple copies
487.08 A requirement under this Act or the regulations to provide two or more copies of a document at the same time to one addressee is satisfied by providing one copy of the electronic document.
Registered mail
487.09 A requirement under this Act or the regulations to provide a document by registered mail is not satisfied by providing an electronic document except in the prescribed circumstances.
Statutory declarations and affidavits
487.1 (1) A statutory declaration or affidavit required under this Act or the regulations may be created or provided in an electronic document if (a) the person who makes the statutory declaration or affidavit signs it with their secure electronic signature; (b) the authorized person before whom the statutory declaration or affidavit is made signs it with their secure electronic signature; and (c) the requirements of sections 487.03 to 487.09 are complied with.
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Definitions
(2) For the purposes of this section, “electronic document” and “secure electronic signature” have the same meaning as in subsection 31(1) of the Personal Information Protection and Electronic Documents Act.
References to “electronic document”
(3) For the purpose of complying with paragraph (1)(c), references to “electronic document” in sections 487.03 to 487.09 are to be read as references to “electronic document within the meaning of subsection 31(1) of the Personal Information Protection and Electronic Documents Act”.
Signatures
487.11 A requirement under this Act or the regulations for a signature or for a document to be executed, except in respect of a statutory declaration or affidavit, is satisfied in respect of an electronic document if the prescribed requirements are complied with and the signature results from the application by the person of a technology or process that permits the following to be proved: (a) the signature resulting from the use by the person of the technology or process is unique to the person; (b) the technology or process is used by the person to incorporate their signature into, attach it to or associate it with the electronic document; and (c) the technology or process can be used to identify the person using the technology or process.
Regulations — provision and receipt of documents
487.12 The Governor in Council may make regulations respecting the time and place at which and the circumstances under which an electronic document is considered to be provided or received.
Content and form of notices and documents
487.13 The Minister, Superintendent, Commissioner or Bank of Canada may establish the requirements for the content and fix the form, including electronic and other forms, of notices and documents sent to or issued by each of them under this Act or the regulations, including (a) the notices and documents that may be sent in electronic or other form;
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(b) the persons or classes of persons who may send notices and documents; (c) their signature in electronic or other form or their execution, adoption or authorization in a manner that is to have the same effect for the purposes of this Act as their signature; (d) the time and place at which and the circumstances under which electronic documents are considered to be sent or received; and (e) any matter necessary for the purposes of the application of this section. Exemption
487.14 In the prescribed circumstances, the Minister, the Superintendent, the Commissioner or the Bank of Canada may, on any conditions that they consider appropriate, exempt from the application of any provision of this Act requiring a notice or document to be sent to them any notice or document, or class of notice or document, containing information similar to that contained in a notice or document required to be made public under any other Act of Parliament or any Act of the legislature of a province.
1992, c. 56
GREEN SHIELD CANADA ACT
2001, c. 9, s. 343(1)
213. (1) The portion of subsection 17(1) of the Green Shield Canada Act before paragraph (b) is replaced by the following:
Application of the Insurance Companies Act
17. (1) Subject to any other provision of this Act, the following provisions of the Insurance Companies Act as they read on the coming into force of An Act to amend certain Acts in relation to financial institutions as enacted during the first session of the thirty-eighth Parliament, together with any regulations made under or for the purposes of those provisions, apply to the Association with such modifications as the circumstances require: (a) sections 2 and 3 to 11 of Part I;
2001, c. 9, s. 343(2)
(2) Paragraph 17(1)(e) of the Act is replaced by the following:
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Institutions (e) sections 160 to 162, paragraphs 165(2)(a) to (d), (h) and (i), sections 166 and 167, subsection 168(1), sections 170 to 172, subsections 174(1) and (3) to (6), 174(7) (excepting therefrom the reference to subsection 173(4)) and 175(1) and (4), sections 177 and 189 to 194, subsection 195(1), sections 196, 202 and 203, subsections 204(1) and (2), paragraphs 204(3)(a) to (c), subsections 204(4) to (6), sections 205 and 206, paragraphs 207(a) to (c), (h) and (i), sections 208 to 215, paragraphs 216(2)(d) and (e), subsections 217(1) and (2), paragraphs 217(3)(a) and (c), sections 218 to 223, 244, 254 to 256 and 260, subsections 261(1) and (2) and 262(1) to (6), sections 266 to 268, paragraphs 269(a) and (b), sections 270, 278, 279 and 330, paragraphs 331(1)(a) and (b) to (e), subsection 331(2), paragraphs 331(3)(b) and (c), subsections 331(4) and (6), sections 332 to 357 and 359.1 to 380, paragraph 381(1)(a), subsection 381(2) and sections 382 to 406 of Part VI;
2001, c. 9, s. 343(4)
(3) Paragraph 17(1)(i) of the Act is replaced by the following: (i) Part XI, except sections 528.1 to 528.3, and Parts XV, XVI and XVIII to XX.
1991, c. 47
INSURANCE COMPANIES ACT 214. (1) The definitions “form of proxy” and “proxy” in subsection 2(1) of the Insurance Companies Act are replaced by the following:
“form of proxy” « formulaire de procuration »
“form of proxy” means a form of proxy as defined in the regulations;
“proxy” « procuration »
“proxy” means a proxy as defined in the regulations; (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
“adjustable policy” « police ajustable »
“adjustable policy” means an adjustable policy as defined in the regulations;
128 “going-private transaction” « transaction de fermeture »
“minor” « mineur »
“squeeze-out transaction” « transaction d’éviction »
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“going-private transaction” means a goingprivate transaction as defined in the regulations; “minor” has the same meaning as in the applicable provincial law and in the absence of any such law has the same meaning as the word “child” in the United Nations Convention on the Rights of the Child adopted in the United Nations General Assembly on November 20, 1989; “squeeze-out transaction” means a transaction by a company that is not a distributing company, or an insurance holding company that is not a distributing insurance holding company, that requires an amendment to a bylaw referred to in subsection 238(1) or 851(1), as the case may be, and that would directly or indirectly result in the interest of a holder of shares of a class of shares being terminated without their consent and without substituting an interest of equivalent value in shares that are issued by the following persons and have rights and privileges equal to or greater than those of the shares of the affected class: (a) in the case of a company, the company, and (b) in the case of an insurance holding company, the insurance holding company; (3) Subsection 2(1) of the French version of the Act is amended by adding the following in alphabetical order:
« société de portefeuille d’assurances n’ayant pas fait appel au public » French version only
« société de portefeuille d’assurances n’ayant pas fait appel au public » S’entend d’une société de portefeuille d’assurances autre qu’une société de portefeuille d’assurances ayant fait appel au public.
« société n’ayant pas fait appel au public » French version only
« société n’ayant pas fait appel au public » S’entend d’une société autre qu’une société ayant fait appel au public. 215. The Act is amended by adding the following before section 3:
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Institutions
Regulations — distributing company or insurance holding company
2.1 (1) The Governor in Council may make regulations respecting the determination of what constitutes a distributing company or distributing insurance holding company for the purposes of this Act.
Exemption — company or insurance holding company
(2) On the application of a company or insurance holding company, the Superintendent may determine that it is not or was not a distributing company or distributing insurance holding company, as the case may be, if the Superintendent is satisfied that the determination would not prejudice any security holder of that company or insurance holding company.
Exemption — class of companies or insurance holding companies
(3) The Superintendent may determine that members of a class of companies or insurance holding companies are not or were not distributing companies or distributing insurance holding companies, as the case may be, if the Superintendent is satisfied that the determination would not prejudice any security holder of a member of the class.
1997, c. 15, s. 166; 2001, c. 9, s. 351
216. Section 11 of the Act is repealed.
1997, c. 15, s. 167; 1999, c. 31, s. 138; 2001, c. 9, s. 352
217. Subsection 13(2) of the Act is replaced by the following:
Application of certain provisions
(2) This Part, Parts II to IV, sections 224, 225, 245 to 258 and 489 and Parts X, XII, XV, XVI and XVIII to XX apply to every body corporate that is not discontinued under this Act and (a) that is incorporated or continued as a society under this Act; or (b) to which any of the provisions of Parts I and II, Part III, except section 77, Part IV, except sections 123 to 130 and 153 to 158, and Parts V and VII of the Canadian and British Insurance Companies Act applied before June 1, 1992. 218. Section 20 of the Act is replaced by the following:
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Authority of directors and officers
20. (1) No company or society and no guarantor of an obligation of a company or society may assert against a person dealing with the company or society or against a person who has acquired rights from the company or society that
Financial I
(a) the company’s or society’s incorporating instrument or any by-laws of the company or society have not been complied with; (b) the persons named as directors of the company or society in the most recent return sent to the Superintendent under section 549 or 668 are not the directors of the company or society; (c) the place named in the incorporating instrument or by-laws of the company or society is not the place where the head office of the company or society is situated; (d) a person held out by the company or society as a director, officer or representative of the company or society has not been duly appointed or has no authority to exercise the powers and perform the duties that are customary in the business of the company or society or usual for a director, officer or representative; or (e) a document issued by any director, officer or representative of the company or society with actual or usual authority to issue the document is not valid or not genuine. Exception — knowledge
(2) Subsection (1) does not apply in respect of a person who has or ought to have knowledge of a situation described in that subsection by virtue of their relationship to the company or society. 219. Paragraph 28(1)(b) of the Act is replaced by the following: (b) the province in which the head office of the company or society is to be situated; 220. (1) Subsection 66(1) of the Act is replaced by the following:
Shares issued in series
66. (1) The by-laws of a company may, subject to any limitations set out in them, authorize the issue of any class of shares in one or more series and may
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Institutions (a) fix the maximum number of shares in each series and determine the designation, rights, privileges, restrictions and conditions attaching to them; and (b) authorize the directors to do anything referred to in paragraph (a). (2) Subsection 66(5) of the Act is replaced by the following:
Material to Superintendent
(5) If the directors exercise their authority under paragraph (1)(b), the directors shall, before the issue of shares of the series, send to the Superintendent a copy of the by-law authorizing the directors to fix the rights, privileges, restrictions and conditions of those shares and shall provide the Superintendent with particulars of the proposed series of shares.
1997, c. 15, s. 182
221. Subsection 70(2.1) of the Act is replaced by the following:
Exception
(2.1) Despite subsection (2), a company may, subject to subsection (2.2), record in the stated capital account maintained for the shares of a class or series any part of the consideration it receives in an exchange if it issues shares (a) in exchange for (i) property of a person who immediately before the exchange did not deal with the company at arm’s length within the meaning of that expression in the Income Tax Act, (ii) shares of or another interest in a body corporate that immediately before the exchange or because of it did not deal with the company at arm’s length within the meaning of that expression in the Income Tax Act, or (iii) property of a person who immediately before the exchange dealt with the company at arm’s length within the meaning of that expression in the Income Tax Act if the person, the company and all of the holders of shares in the class or series of shares so issued consent to the exchange; (b) under an agreement referred to in subsection 246(1); or
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(c) to shareholders of an amalgamating body corporate who receive the shares in addition to or instead of securities of the amalgamated company. 222. Subsection 76(1) of the French version of the Act is replaced by the following: Exception — représentant personnel
76. (1) La société — ainsi que ses filiales si elle le leur permet — peut, en qualité de représentant personnel, mais à condition de ne pas en avoir la propriété effective, détenir soit des actions de la société ou d’une personne morale qui la contrôle, soit des titres de participation d’une entité non constituée en personne morale qui la contrôle. 223. The Act is amended by adding the following after section 76:
Exception — conditions before acquisition
76.01 (1) A company may permit its subsidiary to acquire shares of the company, shares of an entity that controls the company or any ownership interests of any unincorporated entity that controls the company if before the subsidiary acquires them the conditions prescribed for the purposes of this subsection are met.
Conditions after acquisition
(2) After a subsidiary has acquired shares or ownership interests in accordance with subsection (1), the conditions prescribed for the purposes of this subsection are to be met.
Non-compliance with conditions
(3) Despite section 16 and subsection 70(2), the issue and acquisition of the shares or ownership interests are subject to the prescribed requirements if (a) the company permits the subsidiary to acquire the shares or ownership interests; and (b) either (i) a condition prescribed for the purposes of subsection (1) was not met, or (ii) a condition prescribed for the purposes of subsection (2) was not met or ceased to be met.
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Institutions 224. Section 90 of the Act is replaced by the following:
Signatures
90. (1) A security certificate shall be signed by or bear the printed or otherwise mechanically reproduced signature of at least one of the following: (a) a director or officer of the company; (b) a registrar or transfer agent of the company or a branch transfer agent or a natural person on their behalf; or (c) a trustee who certifies it in accordance with a trust indenture.
Continuation of validity of signature
(2) If a security certificate contains a person’s printed or mechanically reproduced signature, the company may issue the security certificate even if the person has ceased to be a director or officer of the company. The security certificate is as valid as if the person were a director or officer at the date of its issue.
1996, c. 6, s. 71.1
225. Section 92 of the Act is replaced by the following:
Restrictions and charges
92. (1) No charge in favour of a company and no restriction on transfer, other than a constraint under Part VII other than section 427, is effective against a transferee of a security issued by the company if the transferee has no actual knowledge of the charge or restriction unless it or a reference to it is noted conspicuously on the security certificate.
No restriction
(2) If any of the issued shares of a distributing company remain outstanding and are held by more than one person, the company may not restrict the transfer or ownership of its shares except by way of a constraint under Part VII.
Continuance
(3) If a body corporate that is continued as a company under this Act has outstanding security certificates and the words “private company” or “private corporation” appear on
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the certificates, those words are deemed to be a notice of a charge or restriction for the purposes of subsection (1). 226. Paragraph 97(2)(b) of the English version of the Act is replaced by the following: (b) the personal representative of a registered security holder who is a minor, an incompetent person or a missing person; or 227. Section 98 of the English version of the Act is replaced by the following: Minors
98. If a minor exercises any rights of ownership in the securities of a company, no subsequent repudiation or avoidance is effective against the company. 228. Section 140 of the Act is renumbered as subsection 140(1) and is amended by adding the following:
Participation by electronic means
(2) Unless the by-laws provide otherwise, any person who is entitled to attend a meeting of shareholders or policyholders may participate in the meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting if the company makes one available. A person who is participating in a meeting by one of those means is deemed for the purposes of this Act to be present at the meeting.
Regulations
(3) The Governor in Council may make regulations respecting the manner of and conditions for participating in a meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting. 229. Section 141 of the Act is renumbered as subsection 141(1) and is amended by adding the following:
Order to delay calling annual meeting
(2) Despite subsection (1), the company may apply to the court for an order extending the time for calling an annual meeting.
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Institutions
Obligation to notify Superintendent
(3) The company shall give notice of the application to the Superintendent before any hearing concerning the application and shall provide the Superintendent with a copy of any order that is issued.
Superintendent’s right to appear
(4) The Superintendent is entitled to appear and be heard in person or by counsel at any hearing concerning the application.
1997, c. 15, s. 186; 1999, c. 1, s. 1
230. Section 142 of the Act is replaced by the following:
Authority to fix record date
142. (1) The directors may in advance fix a record date, that is within the prescribed period, for the determination of (a) shareholders who are entitled to receive payment of a dividend; (b) shareholders or policyholders who are entitled to participate in a liquidation distribution; (c) shareholders (i) who are entitled to receive notice of a meeting of shareholders or a meeting of shareholders and policyholders, (ii) who are entitled to vote at a meeting of shareholders or at a meeting of shareholders and policyholders, or (iii) for any other purpose; (d) policyholders who are entitled to (i) receive notice of a meeting of policyholders or a meeting of shareholders and policyholders, or (ii) vote at a meeting of policyholders or at a meeting of shareholders and policyholders; or (e) policyholders for any other purpose except (i) the right to receive payment of a policy dividend or bonus, (ii) any purpose where the determination of policyholders is governed by contract, and
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(iii) the right to receive benefits in respect of the conversion of a mutual company into a company with common shares. Determination of record date — shareholders
(2) If no record date is fixed, (a) the record date for the determination of shareholders who are entitled to receive notice of a meeting of shareholders or a meeting of shareholders and policyholders is (i) at the close of business on the day immediately preceding the day on which the notice is given, or (ii) if no notice is given, the day on which the meeting is held; and (b) the record date for the determination of shareholders for any other purpose, other than to establish a shareholder’s right to vote, is at the close of business on the day on which the directors pass a resolution in respect of that purpose.
Determination of record date — policyholders
(3) If no record date is fixed, (a) the record date for the determination of policyholders who are entitled to receive notice of a meeting of policyholders or a meeting of shareholders and policyholders is (i) at the close of business on the day immediately preceding the day on which the notice is given, or (ii) if no notice is given, the day on which the meeting is held; (b) the record date for the determination of policyholders entitled to vote at a meeting is the day on which the meeting is held; and (c) the record date for the determination of policyholders for any other purpose is at the close of business on the day on which the directors pass a resolution in respect of that purpose.
Notice of record date — shareholders
(4) If a record date is fixed and unless notice of the record date is waived in writing by every holder of a share of the class or series affected whose name is set out in the securities register at the close of business on the day on which the
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Institutions directors fix the record date, notice of the record date shall be given within the prescribed period by (a) advertisement in a newspaper in general circulation in the place where the company’s head office is situated and in each place in Canada where the company has a transfer agent or where a transfer of its shares may be recorded; and (b) written notice to each stock exchange in Canada on which the company’s shares are listed for trading.
1997, c. 15, s. 187; 1999, c. 1, s. 2
231. (1) Subsection 143(1) of the Act is replaced by the following:
Notice of meeting
143. (1) Notice of the time and place of a meeting of a company’s shareholders or policyholders shall be sent within the prescribed period to (a) each shareholder entitled to vote at the meeting; (b) each policyholder who is determined under subsection (1.4) or (1.6) to be entitled to notice if no business referred to in subparagraphs (c)(i) to (iii) is to be dealt with; (c) each policyholder entitled to vote at the meeting if any of the following business is to be dealt with: (i) authorizing the company to apply to the Minister for approval of a mutualization proposal or amalgamation agreement, (ii) confirming a by-law changing the rights of policyholders to vote at meetings or the province in which the head office of the company is situated, or (iii) approving an agreement setting out the terms and means of effecting the transfer of all or substantially all of the company’s policies or the reinsurance of all or substantially all of the company’s policies; (d) each director; (e) the auditor of the company; (f) the actuary of the company; and
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(g) the Superintendent. Exception
(1.001) In the case of a company that is not a distributing company and does not have any policyholders entitled to vote, notice may be sent within any shorter period specified in its by-laws.
1997, c. 15, s. 187(2)
(2) Subsection 143(1.6) of the Act is replaced by the following:
Notice under second practice
(1.6) If a company chooses the practice under subsection (1.5), each policyholder entitled to vote at a meeting is entitled to notice under paragraph (1)(b) if, within three years before the record date fixed under subparagraph 142(1)(d)(i) or determined under paragraph 142(3)(a), they complete and return to the company the form referred to in paragraph (1.5)(b) indicating that they want to receive notice or they indicate to the satisfaction of the company that they want to receive notice. (3) Subsections 143(4) and (5) of the Act are replaced by the following:
Notice not required — shareholders
(4) Notice of a meeting is not required to be sent to shareholders who are not registered on the records of the company or the company’s transfer agent on the record date fixed under subparagraph 142(1)(c)(i) or determined under paragraph 142(2)(a).
Notice not required — policyholders
(5) Notice of a meeting at which business referred to in paragraph (1)(c) is to be dealt with is not required to be sent to policyholders who become policyholders after the record date fixed under subparagraph 142(1)(d)(i) or determined under paragraph 142(3)(a). 232. (1) Subsection 147(1) of the Act is replaced by the following:
Proposals
147. (1) Subject to subsections (1.1) and (1.2), a registered holder or beneficial owner of shares that may be voted — or a policyholder entitled to vote — at an annual meeting of shareholders and policyholders may (a) submit to the company notice of any matter that they propose to raise at the meeting (in this section and section 148 referred to as a “proposal”); and
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Institutions (b) discuss at the meeting any matter in respect of which they would have been entitled to submit a proposal.
Eligibility to submit proposal
(1.1) To be eligible to submit a proposal a person shall (a) for at least the prescribed period be the registered holder or beneficial owner of at least the prescribed number of the company’s outstanding shares; (b) have the support of persons who, in the aggregate and including or not including the person who submits the proposal, have for at least the prescribed period been the registered holders or beneficial owners of at least the prescribed number of the company’s outstanding shares; or (c) be a policyholder entitled to vote at an annual meeting of the company’s shareholders and policyholders.
Information to be provided
(1.2) A proposal submitted by a registered holder or beneficial owner is to be accompanied by the following information: (a) the name and address of the person submitting the proposal and the names and addresses of their supporters, if any; and (b) the number of shares held or owned by the person and their supporters, if any, and the date that the shares were acquired.
Information not part of proposal
(1.3) The information provided under subsection (1.2) does not form part of a proposal or of the supporting statement referred to in subsection (3) and is not to be included for the purpose of the prescribed maximum number of words referred to in subsection (3).
Proof may be required
(1.4) If the company requests within the prescribed period that a person provide proof that they are eligible to submit a proposal, the person shall within the prescribed period provide proof that they meet the requirements of subsection (1.1).
1997, c. 15, s. 191; 2001, c. 9, s. 371(F)
(2) Subsections 147(3) and (4) of the Act are replaced by the following:
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Supporting statement
(3) At the request of the person who submits a proposal, the company shall attach to the notice of the meeting the person’s statement in support of the proposal and their name and address. The statement and proposal together are not to exceed the prescribed maximum number of words.
Nomination of directors
(4) A proposal may include nominations for the election of directors if it is signed by
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(a) in the case of nominations for the directors to be elected by shareholders, one or more registered holders or beneficial owners of shares representing in the aggregate not less than 5% of the shares of the company or 5% of the shares of a class of its shares entitled to vote at the meeting at which the proposal is to be presented; and (b) in the case of nominations for directors to be elected by policyholders, lesser of 250 policyholders and 1% of policyholders who are entitled to vote at meeting.
the the the the
(3) Paragraphs 147(5)(a) to (e) of the Act are replaced by the following: (a) the proposal is not submitted to the company at least the prescribed number of days before the anniversary date of the notice of meeting that was sent to shareholders and policyholders in respect of the previous annual meeting of shareholders and policyholders; (b) it clearly appears that the primary purpose of the proposal is to enforce a personal claim or redress a personal grievance against the company or its directors, officers or security holders; (b.1) it clearly appears that the proposal does not relate in a significant way to the business or affairs of the company; (c) the person submitting the proposal failed within the prescribed period before the company receives their proposal to present, in person or by proxy, at a meeting of shareholders or policyholders a proposal that at their request had been attached to a notice of meeting;
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Institutions (d) substantially the same proposal was set out in or attached to a dissident’s proxy circular or attached to a notice of meeting relating to, and was presented to shareholders or policyholders at, a meeting of shareholders or policyholders held within the prescribed period before the receipt of the proposal and did not receive the prescribed minimum amount of support at the meeting; (e) the rights conferred by subsections (1) to (4) are being abused to secure publicity;
(4) Section 147 of the Act is amended by adding the following after subsection (5): Company may refuse to include proposal
(5.1) If a person who submits a proposal fails to continue to hold or own shares in accordance with paragraph (1.1)(a) or, as the case may be, does not continue to have the support of persons who are in the aggregate the registered holders or beneficial owners of the prescribed number of shares in accordance with paragraph (1.1)(b) until the end of the meeting, the company is not required to attach any proposal submitted by that person to a notice of meeting for any meeting held within the prescribed period after the day of the meeting. 233. (1) Subsections 148(1) and (2) of the Act are replaced by the following:
Notice of refusal
148. (1) If a company refuses to attach a proposal to a notice of a meeting, it shall in writing notify the person submitting the proposal of its intention not to attach the proposal to the notice of the meeting and of the reasons for the refusal. It shall notify the person within the prescribed period after either the day on which it receives the proposal or, if it has requested proof under subsection 147(1.4), the day on which it receives the proof.
Application to court
(2) On the application of a person submitting a proposal who claims to be aggrieved by a company’s refusal under subsection (1), a court
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may restrain the holding of the meeting at which the proposal is sought to be presented and make any further order that it thinks fit. (2) Subsection 148(3) of the French version of the Act is replaced by the following: Demande de la société
(3) La société ou toute personne qui prétend qu’une proposition lui cause un préjudice peut demander au tribunal une ordonnance autorisant la société à ne pas l’annexer à l’avis de l’assemblée; le tribunal, s’il est convaincu que le paragraphe 147(5) s’applique, peut rendre en l’espèce la décision qu’il estime pertinente.
1997, c. 15, s. 192; 1999, c. 1, s. 3
234. (1) Subsections 149(1) to (3) of the Act are replaced by the following:
Lists of shareholders and policyholders
149. (1) A company shall prepare an alphabetical list (a) of shareholders entitled to receive notice of a meeting showing the number of shares held by each shareholder (i) if a record date is fixed under subparagraph 142(1)(c)(i), no later than 10 days after that date, and (ii) if no record date is fixed, on the record date determined under paragraph 142(2)(a); and (b) of policyholders entitled to vote at a meeting (i) if a record date is fixed under subparagraph 142(1)(d)(ii), no later than the day on which the meeting is held, and (ii) if no record date is fixed, on the record date determined under paragraph 142(3)(b).
Shareholder voting list
(1.1) The company shall prepare an alphabetical list of shareholders entitled to vote as of the record date showing the number of shares held by each shareholder (a) if a record date is fixed under subparagraph 142(1)(c)(ii), no later than 10 days after that date; and (b) if no record date is fixed under subparagraph 142(1)(c)(ii), no later than 10 days after a record date is fixed under subpara2004-2005
Institutions graph 142(1)(c)(i) or no later than the record date determined under paragraph 142(2)(a), as the case may be.
Entitlement to vote — shareholders
(2) Subject to section 164.08, a shareholder whose name appears on a list prepared under subsection (1.1) is entitled to vote the shares shown opposite their name.
Entitlement to vote — policyholders
(3) A policyholder whose name appears on a list prepared under paragraph (1)(b) is entitled to vote at the meeting to which the list relates. (2) The portion of subsection 149(4) of the Act before paragraph (a) is replaced by the following:
Examination of shareholder list
(4) A shareholder or policyholder may examine the list of shareholders 235. Section 157 of the Act is amended by adding the following after subsection (2):
Electronic voting
(3) Despite subsection (1) and unless the bylaws provide otherwise, any vote referred to in that subsection may be held entirely by means of a telephonic, electronic or other communication facility if the company makes one available.
Voting while participating electronically
(4) Unless the by-laws provide otherwise, any person who is participating in a meeting of shareholders or policyholders under subsection 140(2) and entitled to vote at that meeting may vote by means of the telephonic, electronic or other communication facility that the company has made available for that purpose.
Regulations
(5) The Governor in Council may make regulations respecting the manner of and conditions for voting at a meeting of shareholders or policyholders by means of a telephonic, electronic or other communication facility. 236. Section 158 of the Act is amended by adding the following after subsection (2):
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Evidence
(3) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution.
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237. Paragraph 159(4)(a) of the Act is replaced by the following: (a) a record date has been fixed under subparagraph 142(1)(c)(i) or (d)(i) and notice of it has been given under subsection 142(4); 1997, c. 15, s. 196
238. Subsections 160(1) and (1.1) of the Act are replaced by the following:
Court may order meeting to be called
160. (1) A court may, on the application of a director, a shareholder or policyholder who is entitled to vote or the Superintendent, order a meeting to be called, held or conducted in the manner that the court directs if (a) it is impracticable to call the meeting within the time or in the manner in which it is to be called; (b) it is impracticable to conduct the meeting in the manner required by this Act or the bylaws; or (c) the court thinks that the meeting ought to be called, held or conducted within the time or in the manner that it directs for any other reason.
1997, c. 15, s. 197
239. (1) The definition “registrant” in section 164 of the Act is repealed.
1997, c. 15, s. 197
(2) The definition ““solicit” or “solicitation”” in section 164 of the Act is replaced by the following:
“solicitation” « sollicitation »
“solicitation” (a) includes (i) a request for a proxy whether or not accompanied by a form of proxy, (ii) a request to execute or not to execute a form of proxy or to revoke a proxy,
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Institutions (iii) the sending of a form of proxy or other communication to a shareholder or policyholder under circumstances reasonably calculated to result in the procurement, withholding or revocation of a proxy, and (iv) the sending of a form of proxy to a shareholder or policyholder under section 164.03; but (b) does not include (i) the sending of a form of proxy in response to an unsolicited request made by or on behalf of a shareholder or policyholder, (ii) the performance of administrative acts or professional services on behalf of a person soliciting a proxy, (iii) the sending by an intermediary of the documents referred to in subsection 164.06(1), (iv) a solicitation by a person in respect of shares of which they are the beneficial owner, (v) a prescribed public announcement by a shareholder or policyholder of how they intend to vote and the reasons for that decision, (vi) a communication for the purposes of obtaining the support of persons in accordance with paragraph 147(1.1)(b), or (vii) a communication, other than a solicitation by or on behalf of the management of a company, that is made to shareholders or policyholders in the prescribed circumstances. (3) Section 164 of the Act is amended by adding the following in alphabetical order:
“intermediary” « intermédiaire »
“intermediary” means a person who holds a security on behalf of another person who is not the registered holder of the security, and includes (a) a securities broker or dealer required to be registered to trade or deal in securities under the laws of any jurisdiction;
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(b) a securities depositary; (c) a financial institution; (d) in relation to a clearing agency, a securities dealer, trust company, association within the meaning of section 2 of the Cooperative Credit Associations Act, bank or other person, including another clearing agency, on whose behalf the clearing agency or its nominee holds securities of an issuer; (e) a trustee or administrator of a selfadministered retirement savings plan, retirement income fund or education savings plan or another similar self-administered savings or investment plan registered under the Income Tax Act; (f) a nominee of a person referred to in any of paragraphs (a) to (e); and (g) a person who performs functions similar to those performed by a person referred to in any of paragraphs (a) to (e) and holds a security registered in their name, or in the name of their nominee, on behalf of another person who is not the registered holder of the security.
1997, c. 15, s. 197
240. Subsection 164.03(2) of the Act is replaced by the following:
Exception
(2) The management of a company is not required to send a form of proxy to shareholders under subsection (1) if the company (a) is not a distributing company; and (b) has 50 or fewer shareholders who are entitled to vote at a meeting, two or more joint holders of a share being counted as one shareholder. 241. Section 164.04 of the Act is amended by adding the following after subsection (1):
Exceptions
(1.1) Despite paragraph (1)(b), it is not necessary to send a dissident’s proxy circular if
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Institutions (a) the total number of shareholders and policyholders whose proxies are solicited is 15 or fewer, two or more joint holders of a share being counted as one shareholder; or (b) the solicitation is conveyed by public broadcast, speech or publication and the prescribed requirements are complied with.
1997, c. 15, s. 197
242. The portion of subsection 164.05(3) of the Act before paragraph (a) is replaced by the following:
Vote by show of hands
(3) Despite subsections (1) and (2) and unless a shareholder, policyholder or proxyholder demands a ballot, if the chairperson of a meeting of shareholders or policyholders declares to the meeting that, if a ballot were conducted, the total number of votes represented at the meeting by proxy required to be voted against what, to the knowledge of the chairperson, would be the decision of the meeting on a matter or group of matters is less than 5% of all the votes that might be cast by shareholders or policyholders, in person or by proxy,
1997, c. 15, s. 197
243. Section 164.06 of the Act is replaced by the following:
Duty of intermediary
164.06 (1) Shares of a company that are registered in the name of an intermediary or an intermediary’s nominee and not beneficially owned by the intermediary may not be voted unless the intermediary sends to the beneficial owner (a) a copy of the notice of the meeting, annual statement, management proxy circular and dissident’s proxy circular and any other documents, other than the form of proxy, that were sent to shareholders by or on behalf of any person for use in connection with the meeting; and (b) a written request for voting instructions except if the intermediary has already received written voting instructions from the beneficial owner.
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When documents to be sent
(2) The intermediary shall send the documents referred to in subsection (1) without delay after they receive the documents referred to in paragraph (1)(a).
Restriction on voting
(3) An intermediary or a proxyholder appointed by them may not vote shares that the intermediary does not beneficially own and that are registered in the name of the intermediary or their nominee unless the intermediary or proxyholder, as the case may be, receives written voting instructions from the beneficial owner.
Copies
(4) A person by or on behalf of whom a solicitation is made shall on request and without delay provide the intermediary, at the person’s expense, with the necessary number of copies of the documents referred to in paragraph (1)(a).
Instructions to intermediary
(5) The intermediary shall vote or appoint a proxyholder to vote in accordance with any written voting instructions received from the beneficial owner.
Beneficial owner as proxyholder
(6) If a beneficial owner so requests and provides an intermediary with appropriate documentation, the intermediary shall appoint the beneficial owner or a nominee of the beneficial owner as proxyholder.
Effect of intermediary’s failure to comply
(7) The failure of an intermediary to comply with any of subsections (1) to (6) does not render void any meeting of shareholders or policyholders or any action taken at the meeting.
Intermediary may not vote
(8) Nothing in this Division gives an intermediary the right to vote shares that they are otherwise prohibited from voting.
Exemption
164.061 The Governor in Council may make regulations respecting the conditions under which a company is exempt from any of the requirements of sections 164.01 to 164.06.
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244. (1) Subsection 165(2) of the Act is amended by adding the following after paragraph (e): (e.1) establish a policy respecting the management of each of the participating accounts maintained under section 456,
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Institutions (i) if the company has participating policyholders on the day on which this paragraph comes into force, within six months after that day, and (ii) in any other case, before issuing a participating policy; (e.2) establish criteria for changes made by the company to the premium or charge for insurance, amount of insurance or surrender value in respect of its adjustable policies, (i) if the company has adjustable policyholders on the day on which this paragraph comes into force, within six months after that day, and (ii) in any other case, before issuing an adjustable policy; (2) Subsections 165(4) and (5) of the Act are replaced by the following:
Report of actuary — par. (2)(e)
(3.1) The company’s actuary shall report to the directors in writing on the fairness to participating policyholders of any policy to be established or amended under paragraph (2)(e) and report at least once during each financial year on its continuing fairness. In the case of a policy established before the day on which this subsection comes into force, the actuary shall within six months after that day report on its fairness to participating policyholders and report at least once during each financial year on its continuing fairness.
Report of actuary — par. (2)(e.1)
(3.2) The company’s actuary shall report to the directors in writing on the fairness to participating policyholders of any policy to be established or amended under paragraph (2)(e.1) and report at least once during each financial year on its continuing fairness.
Report of actuary — par. (2)(e.2)
(3.3) The company’s actuary shall report to the directors in writing on the fairness to adjustable policyholders of the criteria to be established or amended under paragraph (2)(e.2) and report at least once during each financial year on their continuing fairness.
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Consideration of reports
(3.4) The directors shall consider the report prepared under subsection (3.1), (3.2) or (3.3) before establishing or amending a policy under paragraph (2)(e) or (e.1) or the criteria under paragraph (2)(e.2), as the case may be.
Generally accepted actuarial practice
(3.5) The report of the actuary referred to in subsections (3.1) to (3.3) shall be prepared in accordance with generally accepted actuarial practice with such changes as may be determined by the Superintendent and any additional directions that may be made by the Superintendent.
Copy to Superintendent
(4) The company shall, within 30 days after a policy is established or amended under paragraph (2)(e) or (e.1) or criteria are established or amended under paragraph (2)(e.2), send a copy to the Superintendent.
Access to policies
(4.1) The company shall on request and free of charge send a copy of a policy established or amended under paragraph (2)(e) or (e.1) to a shareholder or participating policyholder and on payment of a reasonable fee to any other person.
Access to criteria
(4.2) The company shall on request and free of charge send a copy of the criteria referred to in paragraph (2)(e.2) to an adjustable policyholder and on payment of a reasonable fee to any other person.
Regulations
(5) The Governor in Council may make regulations respecting the content of the policies established under paragraphs (2)(e) and (e.1) and of the criteria established under paragraph (2)(e.2).
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245. The Act is amended by adding the following after section 173: Election or appointment as director
173.1 The election or appointment of a person as a director is subject to the following conditions: (a) the person was present at the meeting when the election or appointment took place and did not refuse to hold office as a director; or (b) the person was not present at the meeting when the election or appointment took place but
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Institutions (i) consented in writing to hold office as a director before the election or appointment or within 10 days after it, or (ii) acted as a director after the election or appointment. 246. Paragraphs 176(1)(g) and (h) of the Act are replaced by the following: (g) a director elected by cumulative voting may be removed from office only if the number of votes cast in favour of a motion to remove the director is greater than the product of the number of directors required by the by-laws to be elected by cumulative voting and the number of votes cast against the motion; and (h) the number of directors required by the by-laws to be elected by cumulative voting may be decreased only if the number of votes cast in favour of a motion to decrease the number of directors is greater than the product of the number of directors required by the by-laws to be elected by cumulative voting and the number of votes cast against the motion. 247. Subsection 185(1) of the Act is replaced by the following:
Directors filling vacancy
185. (1) Despite section 192 but subject to subsection (2) and sections 184, 186 and 187, a quorum of directors may fill a vacancy among the directors except a vacancy resulting from a change in the by-laws by which the number or the minimum or maximum number of directors is increased or from a failure to elect the number or minimum number of directors provided for in the by-laws.
248. Paragraph 186(a) of the Act is replaced by the following: (a) the remaining shareholders’ directors or policyholders’ directors, as the case may be, may fill the vacancy except one resulting from an increase in the number or the minimum or maximum number — or from a failure to elect the number or minimum
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number — of shareholders’ directors or policyholders’ directors provided for in the by-laws; 249. Paragraph 187(a) of the Act is replaced by the following: (a) the remaining directors elected by the holders of that class or series of shares may fill the vacancy except one resulting from an increase in the number or the minimum or maximum number of directors for that class or series or from a failure to elect the number or minimum number of directors provided for in the by-laws for that class or series; 250. Subsection 191(3) of the Act is replaced by the following: Director continues to be present
(3) A director who is present at a meeting of directors or of a committee of directors but is not, in accordance with subsection 212(1), present at any particular time during the meeting is considered to be present for the purposes of this section. 251. Section 193.1 of the Act is amended by adding the following after subsection (4):
Evidence
(5) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution. 252. Paragraphs 207(b) and (c) of the Act are replaced by the following: (b) fill a vacancy among the directors, on a committee of directors or in the office of auditor or actuary, or appoint additional directors; (c) issue or cause to be issued securities, including an issue of shares of a series that is authorized in accordance with section 66, except in accordance with any authorization made by the directors; 253. Section 211 of the Act is replaced by the following:
2004-2005 Disclosure of interest
Institutions 211. (1) A director or officer of a company shall disclose to the company, in writing or by requesting to have it entered in the minutes of a meeting of directors or a meeting of a committee of directors, the nature and extent of any interest they have in a material contract or material transaction with the company, whether entered into or proposed, if they (a) are a party to the contract or transaction; (b) are a director or officer of a party to the contract or transaction or a person acting in a similar capacity; or (c) have a material interest in a party to the contract or transaction.
Time of disclosure — director
(2) The disclosure shall be made in the case of a director (a) at the meeting of directors, or of a committee of directors, at which the proposed contract or transaction is first considered; (b) if at the time of the meeting referred to in paragraph (a) the director was not interested in the proposed contract or transaction, at the first one after they become interested in it; (c) if the director becomes interested after a contract or transaction is entered into, at the first one after they become interested; or (d) if a person who is interested in a contract or transaction becomes a director, at the first one after they become a director.
Time of disclosure — officer
(3) The disclosure shall be made in the case of an officer who is not a director (a) immediately after they become aware that the contract, transaction, proposed contract or proposed transaction is to be considered or has been considered at a meeting of directors or of a committee of directors; (b) if they become interested after the contract or transaction is entered into, immediately after they become interested; or (c) if a person who is interested in a contract or transaction becomes an officer, immediately after they become an officer.
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Time of disclosure — contract not requiring approval
(4) If the material contract or material transaction, whether entered into or proposed, is one that in the ordinary course of the company’s business would not require approval by the directors, shareholders or policyholders, the director or officer shall disclose to the company, in writing or by requesting to have it entered in the minutes of a meeting of directors or of a committee of directors, the nature and extent of their interest immediately after they become aware of the contract or transaction.
1997, c. 15, s. 213(1)
254. Subsection 212(1) of the Act is replaced by the following:
Director to abstain
212. (1) A director who is required to make a disclosure under subsection 211(1) shall not be present at any meeting of directors, or of a committee of directors, while the contract or transaction is being considered or vote on any resolution to approve it unless the contract or transaction
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(a) relates primarily to their remuneration as a director, officer, employee or agent of the company, an entity controlled by the company or an entity in which the company has a substantial investment; (b) is for indemnity under section 221 or insurance under section 222; or (c) is with an affiliate of the company.
255. Sections 213 to 215 of the Act are replaced by the following: General notice
213. (1) For the purposes of subsection 211(1), a general notice to the directors declaring that a director or officer is to be regarded as interested for any of the following reasons in a contract or transaction entered into with a party is a sufficient declaration of interest in relation to any contract or transaction with that party: (a) the director or officer is a director or officer of a party referred to in paragraph 211(1)(b) or (c) or a person acting in a similar capacity; (b) the director or officer has a material interest in the party; or
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Institutions (c) there has been a material change in the nature of the director’s or officer’s interest in the party.
Access to disclosures
(2) A policyholder who is entitled to vote or a shareholder may examine the portions of any minutes of meetings of directors or committees of directors that contain disclosures under subsection 211(1), or the portions of any other documents that contain those disclosures, during the usual business hours of the company.
Avoidance standards
214. (1) A contract or transaction for which disclosure is required under subsection 211(1) is not invalid and a director or officer is not accountable to the company or its shareholders or policyholders for any profit realized from it by reason only of the director’s or officer’s interest in the contract or transaction or the fact that the director was present or was counted to determine whether a quorum existed at the meeting of directors, or of a committee of directors, that considered it if (a) the director or officer disclosed their interest in accordance with section 211 and subsection 213(1); (b) the directors approved the contract or transaction; and (c) the contract or transaction was reasonable and fair to the company at the time that it was approved.
Confirmation by shareholders and policyholders
(2) Even if the conditions set out in subsection (1) are not met, a director or officer acting honestly and in good faith is not accountable to the company or its shareholders or policyholders for any profit realized from a contract or transaction for which disclosure was required and the contract or transaction is not invalid by reason only of the director’s or officer’s interest in it if (a) the contract or transaction is approved or confirmed by special resolution at a meeting of shareholders and policyholders;
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(b) disclosure of the interest was made to the shareholders and to the policyholders entitled to vote in a manner sufficient to indicate its nature before the contract or transaction was approved or confirmed; and (c) the contract or transaction was reasonable and fair to the company at the time that it was approved or confirmed. Court may set aside or require accounting
215. If a director or officer of a company fails to comply with any of sections 211 to 214, a court, on application of the company or any of its policyholders entitled to vote or its shareholders, may set aside the contract or transaction on any terms that the court thinks fit and may require the director or officer to account to the company for any profit or gain realized on it. 256. Section 216 of the English version of the Act is replaced by the following:
Director liability
216. (1) Directors of a company who vote for or consent to a resolution of the directors authorizing the issue of a share contrary to subsection 69(1) or the issue of subordinated indebtedness contrary to section 84 for a consideration other than money are jointly and severally, or solidarily, liable to the company to make good any amount by which the consideration received is less than the fair equivalent of the money that the company would have received if the share or subordinated indebtedness had been issued for money on the date of the resolution.
Further liability
(2) Directors of a company who vote for or consent to a resolution of the directors authorizing any of the following are jointly and severally, or solidarily, liable to restore to the company any amounts so distributed or paid and not otherwise recovered by the company and any amounts in relation to any loss suffered by the company: (a) a redemption or purchase of shares contrary to section 75; (b) a reduction of capital contrary to section 79; (c) a payment of a dividend contrary to section 83;
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Institutions (d) a payment of an indemnity contrary to section 221; or (e) any transaction contrary to Part XI. 257. Subsection 219(1) of the English version of the Act is replaced by the following:
Directors liable for wages
219. (1) Subject to subsections (2) and (3), the directors of a company are jointly and severally, or solidarily, liable to each employee of the company for all debts not exceeding six months wages payable to the employee for services performed for the company while they are directors.
2001, c. 9, ss. 384 and 385(F)
258. Sections 220 and 221 of the Act are replaced by the following:
Defence — due diligence
220. (1) A director, officer or employee of a company is not liable under section 216 or 219 or subsection 539(1) and has fulfilled their duty under subsection 166(2) if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on (a) financial statements of the company that were represented to them by an officer of the company or in a written report of the auditor of the company fairly to reflect the financial condition of the company; or (b) a report of a person whose profession lends credibility to a statement made by them.
Defence — good faith
(2) A director or officer of a company has fulfilled their duty under subsection 166(1) if they relied in good faith on (a) financial statements of the company that were represented to them by an officer of the company or in a written report of the auditor of the company fairly to reflect the financial condition of the company; or (b) a report of a person whose profession lends credibility to a statement made by them.
Indemnification
221. (1) A company may indemnify a director or officer of the company, a former director or officer of the company or another person who acts or acted, at the company’s
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request, as a director or officer of or in a similar capacity for another entity against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, reasonably incurred by them in respect of any civil, criminal, administrative, investigative or other proceeding in which they are involved because of that association with the company or other entity. Advances
(2) A company may advance amounts to the director, officer or other person for the costs, charges and expenses of a proceeding referred to in subsection (1). They shall repay the amounts if they do not fulfil the conditions set out in subsection (3).
No indemnification
(3) A company may not indemnify a person under subsection (1) unless (a) the person acted honestly and in good faith with a view to the best interests of, as the case may be, the company or the other entity for which they acted at the company’s request as a director or officer or in a similar capacity; and (b) in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, the person had reasonable grounds for believing that their conduct was lawful.
Indemnification — derivative actions
(4) A company may with the approval of a court indemnify a person referred to in subsection (1) or advance amounts to them under subsection (2) — in respect of an action by or on behalf of the company or other entity to procure a judgment in its favour to which the person is made a party because of the association referred to in subsection (1) with the company or other entity — against all costs, charges and expenses reasonably incurred by them in connection with that action if they fulfil the conditions set out in subsection (3).
Right to indemnity
(5) Despite subsection (1), a person referred to in that subsection is entitled to be indemnified by the company in respect of all costs, charges and expenses reasonably incurred by them in connection with the defence of any civil,
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Institutions criminal, administrative, investigative or other proceeding to which the person is subject because of the association referred to in subsection (1) with the company or other entity described in that subsection if the person (a) was not judged by the court or other competent authority to have committed any fault or omitted to do anything that they ought to have done; and (b) fulfils the conditions set out in subsection (3).
Heirs and personal representatives
(6) A company may, to the extent referred to in subsections (1) to (5) in respect of the person, indemnify the heirs or personal representatives of any person whom the company may indemnify under those subsections. 259. Paragraph 222(b) of the Act is replaced by the following: (b) in the capacity of a director or officer of another entity or while acting in a similar capacity for another entity, if they act or acted in that capacity at the company’s request, except if the liability relates to a failure to act honestly and in good faith with a view to the best interests of the entity. 260. Paragraph 238(1)(k) of the Act is replaced by the following: (k) change the province in which the head office of the company is situated. 261. (1) Paragraph 246(2)(a) of the Act is replaced by the following: (a) the name of the amalgamated company and the province in which its head office is to be situated;
1997, c. 15, s. 219(2)
(2) Paragraph 246(2.1)(a) of the Act is replaced by the following: (a) the name of the amalgamated society and the province in which its head office is to be situated; 262. (1) Subsection 248(2) of the Act is replaced by the following:
Right to vote
(2) Each share of an applicant carries the right to vote in respect of an amalgamation agreement whether or not it otherwise carries the right to vote.
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(2) Subsection 248(3) of the English version of the Act is replaced by the following: Separate vote for class or series
(3) The holders of shares of a class or series of shares of each applicant are entitled to vote separately as a class or series in respect of an amalgamation agreement if the agreement contains a provision that, if it were contained in a proposed amendment to the by-laws or incorporating instrument of the applicant, would entitle those holders to vote separately as a class or series. 263. The portion of subsection 249(1) of the Act before paragraph (a) is replaced by the following:
Vertical shortform amalgamation
249. (1) A company that does not have any participating policyholders may, without complying with sections 246 to 248, amalgamate with one or more bodies corporate that
264. Subsections 260(1) and (2) of the Act are replaced by the following: Head office
260. (1) A company shall at all times have a head office in the province specified in its incorporating instrument or by-laws.
Change of head office
(2) The directors of a company may change the address of the head office within the province specified in the incorporating instrument or by-laws. 265. Subsection 262(5) of the Act is replaced by the following:
Access to company records
(5) A company’s shareholders, policyholders entitled to vote and creditors and their personal representatives may examine the records referred to in subsection 261(1) during the usual business hours of the company and may take extracts from them free of charge or have copies of them made on payment of a reasonable fee. If the company is a distributing company, any other person may on payment of a reasonable fee examine those records during the usual business hours of the company and take extracts from them or have copies of them made.
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Institutions 266. Subsection 263(3) of the Act is replaced by the following:
Entitlement to list
(3) A company’s shareholders, policyholders entitled to vote and creditors and their personal representatives are — or if the company is a distributing company, any person is — entitled to a basic list of shareholders of the company.
2001, c. 9, s. 396
267. (1) Subsections 268(1) and (2) of the Act are replaced by the following:
Location and processing of information or data
268. (1) Subject to subsection (3), a company shall maintain and process in Canada any information or data relating to the preparation or maintenance of the records referred to in section 261 or of its central securities register unless the Superintendent has, subject to any terms and conditions that the Superintendent considers appropriate, exempted the company from the application of this section.
Copies
(2) Subject to subsections (4) and (5), the company may maintain copies of the records referred to in section 261 or of its central securities register outside Canada and may process outside Canada any information or data relating to those copies. (2) Subsection 268(3) of the French version of the Act is replaced by the following:
Exception
(3) Le paragraphe (1) ne s’applique pas à l’égard des succursales de la société qui sont situées à l’étranger ou des clients de celles-ci.
2001, c. 9, s. 397
268. Subsection 271(3) of the Act is replaced by the following:
Access to central securities register
(3) A company’s shareholders, policyholders entitled to vote and creditors and their personal representatives may examine the central securities register during the usual business hours of the company and may take extracts from it free of charge or have copies of it made on payment of a reasonable fee. If the company is a distributing company, any other person may on payment of a reasonable fee examine the central securities register during the usual business hours of the company and take extracts from it or have copies of it made.
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Electronic access
(4) The company may make the information contained in the central securities register available by any mechanical or electronic data processing system or other information storage device that is capable of reproducing it in intelligible written form within a reasonable time.
Affidavit and undertaking
(5) A person who wishes to examine the central securities register, take extracts from it or have copies of it made shall provide the company with an affidavit containing their name and address — or if they are an entity, the name and address for service of the entity — and with an undertaking that the information contained in the register will not be used except in the same way as a list of shareholders may be used under section 265. In the case of an entity, the affidavit is to be sworn by a director or officer of the entity or a person acting in a similar capacity.
Supplementary information
(6) A person who wishes to examine a central securities register, take extracts from it or have copies of it made may on payment of a reasonable fee, if they state in the accompanying affidavit that supplementary information is required, request the company or its agent to provide supplementary information setting out any changes made to the register.
When supplementary information to be provided
(7) A company or its agent shall provide the supplementary information within
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(a) 10 days after the day on which the central securities register is examined if the changes take place before that day; and (b) 10 days after the day to which the supplementary information relates if the changes take place on or after the day on which the central securities register is examined. 269. Section 279 of the Act is replaced by the following:
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Corporate seal
279. (1) A company may adopt a corporate seal and change one that it adopted.
Validity of unsealed documents
(2) A document executed on behalf of a company is not invalid merely because a corporate seal is not affixed to it. 270. (1) The definitions “distributing company” and “insider” in subsection 288(1) of the Act are repealed. (2) The definition “business combination” in subsection 288(1) of the Act is replaced by the following:
“business combination” « regroupement d’entreprises »
“business combination” means an acquisition of all or substantially all of the assets of one body corporate by another, an amalgamation of two or more bodies corporate or any similar reorganization between two or more bodies corporate; (3) Subsections 288(3) and (4) of the Act are repealed.
1997, c. 15, ss. 231-232
271. Sections 289 to 292 of the Act are replaced by the following:
Insider report
289. An insider shall submit an insider report in accordance with the regulations.
Exemption by Superintendent
290. On application by an insider, the Superintendent may in writing and on any terms that the Superintendent thinks fit exempt the insider from any of the requirements of section 289. The exemption may be given retroactive effect and the Superintendent shall publish the particulars of the exemption and the reasons for it in a periodical available to the public.
Regulations
291. The Governor in Council may make regulations for carrying out the purposes of sections 289 and 290, including (a) defining “insider” for the purposes of sections 289 and 290; (b) respecting the form and content of an insider report; and (c) respecting the submission or publication of an insider report.
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1994, c. 26, s. 39(F); 1996, c. 6, s. 75; 1999, c. 31, ss. 140141
272. Sections 293 to 306 of the Act are replaced by the following:
Meaning of “insider”
293. (1) In this section, “insider” means with respect to a distributing company
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(a) a director or officer of the company; (b) a director or officer of a subsidiary of the company; (c) a director or officer of a body corporate that enters into a business combination with the company; or (d) a person employed or retained by the company.
Prohibition — short sale
(2) No insider may knowingly sell, directly or indirectly, a security of a distributing company or of any of the distributing company’s affiliates if the insider does not own or has not fully paid for the security.
Exception
(3) Despite subsection (2), an insider may sell a security that they do not own if they own another security that is convertible into the security that was sold or they own an option or right to acquire the security that was sold, and if within 10 days after the sale they (a) exercise the conversion privilege, option or right and deliver the security so acquired to the purchaser; or (b) transfer the convertible security, option or right to the purchaser.
Prohibition — calls and puts
(4) No insider may knowingly, directly or indirectly, buy or sell a call or put in respect of a security of a company or of any of the company’s affiliates.
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Institutions Civil remedies
Extended meaning of “insider”
294. (1) In this section and sections 294.1 and 295, “insider” with respect to a company means (a) the company; (b) an affiliate of the company; (c) a director or officer of the company or of any person described in paragraph (b), (d) or (f); (d) a person who beneficially owns directly or indirectly, or who exercises control or direction over or has a combination of ownership, control and direction in respect of, shares of the company carrying more than the prescribed percentage of the voting rights attached to all of the company’s outstanding shares not including shares held by the person as underwriter while those shares are in the course of a distribution to the public; (e) a person, other than a person described in paragraph (f), who is employed or retained by the company or by a person described in paragraph (f); (f) a person who engages in or proposes to engage in any business or professional activity with or on behalf of the company; (g) a person who received material confidential information concerning the company while they were a person described in any of paragraphs (a) to (f); (h) a person who receives material confidential information from a person who is and who they know or ought reasonably to have known is a person described in this subsection, including in this paragraph, or subsection (3) or (4); or (i) a prescribed person.
Extended meaning of “security”
(2) For the purposes of this section, each of the following is deemed to be a security of a company:
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(a) a put, call, option or other right or obligation to purchase or sell a security of the company; and (b) a security of another entity, the market price of which varies materially with the market price of the securities of the company. Deemed insider — takeover bid or business combination
(3) For the purposes of this section and subsection 294.1(1), a person who proposes to make a take-over bid as defined in the regulations for securities of a company or to enter into a business combination with a company is an insider of the company with respect to material confidential information obtained from the company.
Deemed insider — affiliate or associate
(4) An insider of a person referred to in subsection (3), or the person’s affiliate or associate, is an insider of the company referred to in that subsection. Paragraphs (1)(b) to (i) apply in making this determination except that references to “company” are to be read as references to “person described in subsection (3)”.
Meaning of “associate”
(5) In subsection (4), “associate” means with respect to a person (a) a body corporate that the person directly or indirectly controls, determined without regard to paragraph 3(1)(d), or of which they beneficially own shares or securities currently convertible into shares carrying more than 10% of the voting rights under all circumstances or by reason of the occurrence of an event that has occurred and is continuing or a currently exercisable option or right to purchase the shares or convertible securities; (b) a partner of the person acting on behalf of the partnership of which they are partners; (c) a trust or estate in which the person has a substantial beneficial interest or in respect of which they serve as a trustee or a liquidator of the succession or in a similar capacity; (d) a spouse or common-law partner of the person; (e) a child of the person or of their spouse or common-law partner; or
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Institutions (f) if that relative has the same residence as the person, a relative of the person or of their spouse or common-law partner.
Insider trading — compensation to sellers and purchasers
(6) An insider of a company who purchases or sells a security of the company with knowledge of confidential information that if it were generally known might reasonably be expected to materially affect the value of any of the securities of the company is liable to compensate the seller or purchaser of the security, as the case may be, for any loss suffered by them as a result of the purchase or sale unless the insider establishes that (a) the insider reasonably believed that the information had been generally disclosed; (b) the information was known or ought reasonably to have been known by the seller or purchaser; or (c) the purchase or sale of the security took place in the prescribed circumstances.
Insider trading — compensation to company
(7) The insider is accountable to the company for any benefit or advantage received or receivable by the insider as a result of a purchase or sale described in subsection (5), unless they establish the circumstances described in paragraph (6)(a).
Tipping — compensation to sellers and purchasers
294.1 (1) An insider of a company who discloses confidential information with respect to the company that has not been generally disclosed and that if it were generally known might reasonably be expected to materially affect the value of any of the securities of the company is liable to compensate any person who subsequently sells securities of the company to or purchases them from any person who received the information unless the insider establishes that (a) the insider reasonably believed that the information had been generally disclosed; (b) the information was known or ought reasonably to have been known by the person who alleges that they suffered the loss;
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(c) if the insider is not a person described in subsection 294(3) or (4), the disclosure of the information was necessary in the course of their business; or (d) if the insider is a person described in subsection 294(3) or (4), the disclosure of the information was necessary to effect the takeover bid or business combination.
Tipping — compensation to company
(2) The insider is accountable to the company for any benefit or advantage received or receivable by them as a result of a disclosure of information as described in subsection (1) unless they establish the circumstances described in paragraph (1)(a), (c) or (d).
Measure of damages
295. (1) The court may assess damages under subsection 294(6) or 294.1(1) in accordance with any measure of damages that it considers relevant in the circumstances. However, in assessing damages in respect of a security of a distributing company, the court shall consider the following: (a) if the plaintiff is a purchaser, the price that they paid for the security less the average market price of the security over the 20 trading days immediately following general disclosure of the information; and (b) if the plaintiff is a seller, the average market price of the security over the 20 trading days immediately following general disclosure of the information, less the price that they received for the security.
Liability — more than one insider
(2) If more than one insider is liable under subsection 294(6) or 294.1(1) with respect to the same transaction or series of transactions, their liability is joint and several, or solidary.
Limitation
(3) An action to enforce a right created by subsection 294(6) or (7) or section 294.1 may be commenced only within two years after discovery of the facts that gave rise to the cause of action.
2004-2005
Institutions DIVISION IX PROSPECTUS
Distribution
296. (1) No person including a company shall distribute securities of a company except in accordance with the regulations made under subsection (2).
Regulations
(2) The Governor in Council may make regulations respecting the distribution of securities of a company, including (a) respecting the information that is to be disclosed by a company before the distribution of any of its securities, including the information that is to be included in a prospectus; (b) respecting the manner of disclosure and the form of the information that is to be disclosed; and (c) exempting any class of distribution of securities from the application of subsection (1).
Order of exemption
297. (1) On application by a company or any person proposing to make a distribution, the Superintendent may, by order, exempt that distribution from the application of any regulations made under subsection 296(2) if the Superintendent is satisfied that the company has disclosed or is about to disclose, in compliance with the laws of the relevant jurisdiction, information relating to the distribution that in form and content substantially complies with the requirements of those regulations.
Conditions
(2) An order under subsection (1) may contain any conditions or limitations that the Superintendent deems appropriate. DIVISION IX.1 GOING-PRIVATE TRANSACTIONS AND SQUEEZE-OUT TRANSACTIONS
Going-private transactions
298. A company may carry out a goingprivate transaction if it complies with any applicable provincial securities laws.
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Squeeze-out transactions
299. No company may carry out a squeezeout transaction unless, in addition to any approval by holders of shares required by or under this Act or the company’s by-laws, the transaction is approved by ordinary resolution of the holders of each class of shares affected by the transaction, voting separately, whether or not the shares otherwise carry the right to vote. However, the following do not have the right to vote on the resolution:
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(a) affiliates of the company; and (b) holders of shares that following the squeeze-out transaction would be entitled to consideration of greater value or to superior rights or privileges than those available to other holders of shares of the same class. Right to dissent
300. (1) A holder of shares of a company may dissent if the company resolves to carry out a going-private transaction or squeeze-out transaction that affects those shares.
Payment for shares
(2) In addition to any other right that the shareholder may have, but subject to subsection (25), a shareholder who complies with this section is, when the action approved by the resolution from which the shareholder dissents becomes effective, entitled to be paid by the company the fair value of the shares in respect of which the shareholder dissents, determined as of the close of business on the day before the resolution was adopted by the policyholders entitled to vote and the shareholders.
No partial dissent
(3) A dissenting shareholder may claim under this section only with respect to all of the shares of a class held on behalf of any one beneficial owner and registered in the name of the dissenting shareholder.
Objection
(4) A dissenting shareholder shall send to the company, at or before any meeting of shareholders and policyholders at which a resolution referred to in subsection (2) is to be voted on by the policyholders entitled to vote and the shareholders, a written objection to the resolution unless the company did not give notice to the shareholder of the purpose of the meeting and their right to dissent.
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Notice that resolution was adopted
(5) The company shall within 10 days after the day on which the policyholders entitled to vote and the shareholders adopt the resolution send to each shareholder who sent an objection under subsection (4) notice that the resolution was adopted. If it is necessary for the Minister or Superintendent to approve the transaction within the meaning of subsection 1016(1) before it becomes effective, the company shall send notice within 10 days after the approval. Notice is not required to be sent to a shareholder who voted for the resolution or one who has withdrawn their objection.
Demand for payment
(6) A dissenting shareholder shall within 20 days after receiving the notice referred to in subsection (5) — or, if they do not receive it, within 20 days after learning that the resolution was adopted by the policyholders entitled to vote and the shareholders — send to the company a written notice containing (a) their name and address; (b) the number and class of shares in respect of which they dissent; and (c) a demand for payment of the fair value of those shares.
Share certificates
(7) A dissenting shareholder shall within 30 days after sending a notice under subsection (6) send the certificates representing the shares in respect of which they dissent to the company or its transfer agent.
Forfeiture
(8) A dissenting shareholder who fails to comply with subsection (7) has no right to make a claim under this section.
Endorsing certificate
(9) A company or its transfer agent shall endorse on any share certificate received in accordance with subsection (7) a notice that the holder is a dissenting shareholder under this section and shall without delay return the share certificates to the dissenting shareholder.
Suspension of rights
(10) On sending a notice under subsection (6), a dissenting shareholder ceases to have any rights as a shareholder other than to be paid the fair value of their shares as determined under this section. However, the shareholder’s rights are reinstated as of the date the notice was sent if
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(a) the shareholder withdraws the notice before the company makes an offer under subsection (11); (b) the company fails to make an offer in accordance with subsection (11) and the shareholder withdraws the notice; or (c) the directors revoke under section 242 the special resolution that was made in respect of the going-private transaction or squeeze-out transaction. Offer to pay
(11) A company shall, no later than seven days after the later of the day on which the action approved by the resolution from which the shareholder dissents becomes effective and the day on which the company received the notice referred to in subsection (6), send to each dissenting shareholder who sent a notice (a) a written offer to pay for their shares in an amount considered by the directors of the company to be the fair value, accompanied by a statement showing how the fair value was determined; or (b) if subsection (25) applies, a notice that it is unable to lawfully pay dissenting shareholders for their shares.
Same terms
(12) Every offer made under subsection (11) for shares of the same class or series is to be on the same terms.
Payment
(13) Subject to subsection (25), a company shall pay for the shares of a dissenting shareholder within 10 days after the day on which an offer made under subsection (11) is accepted, but the offer lapses if the company does not receive an acceptance within 30 days after the day on which the offer is made.
Court may fix fair value
(14) If a company fails to make an offer under subsection (11) or if a dissenting shareholder fails to accept an offer, the company may, within 50 days after the day on which the action approved by the resolution from which the shareholder dissents becomes effective or within any further period that a court may allow, apply to the court to fix a fair value for the shares of any dissenting shareholder.
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Shareholder application
(15) If a company fails to apply to a court under subsection (14), a dissenting shareholder may apply to a court for the same purpose within a further period of 20 days or within any further period that the court may allow.
Venue
(16) An application under subsection (14) or (15) is to be made to a court having jurisdiction where the company’s head office is situated or, if the company carries on business in the province in which the dissenting shareholder resides, in that province.
No security for costs
(17) A dissenting shareholder is not required to give security for costs in an application made under subsection (14) or (15).
Parties
(18) On an application to a court under subsection (14) or (15), (a) all dissenting shareholders whose shares have not been purchased by the company are to be joined as parties and are bound by the decision of the court; (b) the company shall notify each of them of the date, place and consequences of the application and their right to appear and be heard in person or by counsel; and (c) the company shall notify the Superintendent of the date and place of the application and the Superintendent may appear and be heard in person or by counsel.
Powers of court
(19) On an application to a court under subsection (14) or (15), the court may determine whether any other person is a dissenting shareholder and is to be joined as a party and the court shall then fix a fair value for the shares of all dissenting shareholders.
Appraisers
(20) The court may appoint one or more appraisers to assist the court to fix a fair value for the shares of the dissenting shareholders.
Final order
(21) The final order of the court is to be rendered against the company in favour of each dissenting shareholder for the value of the shares as fixed by the court.
Interest
(22) The court may allow a reasonable rate of interest on the amount payable to each dissenting shareholder from the date the action
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approved by the resolution from which the shareholder dissents becomes effective until the date of payment. Notice that s. (25) applies
(23) If subsection (25) applies, the company shall within 10 days after an order is made under subsection (21) notify each dissenting shareholder that it is unable to lawfully pay dissenting shareholders for their shares.
Effect of s. (25)
(24) If subsection (25) applies, a dissenting shareholder may by written notice delivered to the company within 30 days after receiving notice under subsection (23) (a) withdraw their notice of dissent, in which case the company is deemed to consent to the withdrawal and the shareholder is reinstated to their full rights as a shareholder; or (b) retain their status as a claimant against the company, to be paid as soon as the company is able to lawfully pay them or, in a liquidation, to be ranked subordinate to the rights of the company’s creditors but in priority to its shareholders.
Limitation
(25) A company may not make a payment to a dissenting shareholder under this section if there are reasonable grounds for believing that the company is or the payment would cause the company to be in contravention of a regulation referred to in subsection 515(1) or (2) or 516(1) or (2) or of an order made under subsection 515(3) or 516(4). 273. (1) The definition “exempt offer” in subsection 307(1) of the Act is repealed. (2) The definition “offre publique d’achat” in subsection 307(1) of the French version of the Act is repealed. (3) The definitions “dissenting offeree” and “share” in subsection 307(1) of the Act are replaced by the following:
“dissenting offeree” « pollicité opposant »
“dissenting offeree” means a holder of a share who does not accept a take-over bid or a subsequent holder of the share who acquires it from the first-mentioned holder;
2004-2005 “share” « action »
Institutions “share” means a share with or without voting rights and includes (a) a security that is currently convertible into a share, and (b) a currently exercisable option or right to acquire a share or a security referred to in paragraph (a);
2000, c. 12, s. 154
(4) Paragraph (c) of the definition “associate of the offeror” in subsection 307(1) of the English version of the Act is replaced by the following: (c) a trust or estate in which the offeror has a substantial beneficial interest or in respect of which they serve as a trustee or a liquidator of the succession or in a similar capacity, (5) The definition “take-over bid” in subsection 307(1) of the English version of the Act is replaced by the following:
“take-over bid” « offre d’achat visant à la mainmise »
“take-over bid” means an offer made by an offeror at approximately the same time to all of the shareholders of a distributing company to acquire all of the shares of a class of issued shares, and includes an offer by a distributing company to repurchase all of the shares of a class. (6) The definitions “pollicitant”, “pollicité” and “société pollicitée” in subsection 307(1) of the French version of the Act are replaced by the following:
« pollicitant » “offeror”
« pollicitant » Toute personne, à l’exception du mandataire, qui fait une offre d’achat visant à la mainmise et, en outre, les personnes qui conjointement ou de concert, même indirectement : a) soit font une telle offre; b) soit ont l’intention d’exercer les droits de vote dont sont assorties les actions faisant l’objet d’une telle offre.
« pollicité » “offeree”
« pollicité » Toute personne à laquelle est faite une offre dans le cadre d’une offre d’achat visant à la mainmise.
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« société pollicitée » “offeree company”
« société pollicitée » Société dont les actions font l’objet d’une offre d’achat visant à la mainmise.
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(7) Subsection 307(1) of the French version of the Act is amended by adding the following in alphabetical order: « offre d’achat visant à la mainmise » “take-over bid”
« offre d’achat visant à la mainmise » L’offre qu’un pollicitant adresse à peu près au même moment à tous les actionnaires d’une société ayant fait appel au public pour acquérir toutes les actions d’une catégorie d’actions émises. Y est assimilée la pollicitation d’une telle société visant le rachat de toutes les actions d’une catégorie de ses actions. (8) Subsection 307(3) of the French version of the Act is replaced by the following:
Date de l’offre
(3) L’offre d’achat visant à la mainmise est réputée être datée du jour de son envoi. 274. Section 308 of the French version of the Act is replaced by the following:
Droit d’acquérir des actions
308. Le pollicitant peut, en se conformant à la présente section, acquérir les actions des pollicités opposants lorsque l’offre d’achat visant à la mainmise est, dans les cent vingt jours suivant la date où elle est faite, acceptée par les détenteurs d’au moins quatre-vingt-dix pour cent des actions de la catégorie en cause, sans qu’il soit tenu compte des actions détenues à la date de l’offre d’achat visant à la mainmise, même indirectement, par lui-même, les personnes morales de son groupe ou ses associés. 275. (1) The portion of subsection 309(1) of the French version of the Act before paragraph (a) is replaced by the following:
Avis du pollicitant aux opposants
309. (1) Le pollicitant peut acquérir les actions des pollicités opposants en leur faisant parvenir ainsi qu’au surintendant, par courrier recommandé, dans les soixante jours suivant la date d’expiration de l’offre d’achat visant à la mainmise et, en tout état de cause, dans les cent quatre-vingts jours suivant la date de l’offre d’achat visant à la mainmise, un avis précisant à la fois :
2004-2005
Institutions (2) Paragraph 309(1)(d) of the Act is replaced by the following: (d) a dissenting offeree who does not notify the offeror in accordance with paragraph 310(b) is deemed to have elected to transfer the shares to the offeror on the same terms on which the offeror acquired the shares from the offerees who accepted the take-over bid; and 276. Section 310 of the Act is replaced by the following:
Share certificates and election
310. A dissenting offeree to whom a notice is sent under subsection 309(1) shall within 20 days after receiving the notice (a) send to the offeree company the share certificates representing the shares to which the take-over bid relates; and (b) elect to transfer the shares to the offeror on the same terms as those on which the offeror acquired shares from the offerees who accepted the take-over bid or to demand payment of the fair value of the shares in accordance with sections 313 to 316 by notifying the offeror.
Deemed election
310.1 A dissenting offeree who does not notify the offeror in accordance with paragraph 310(b) is deemed to have elected to transfer the shares to the offeror on the same terms as those on which the offeror acquired shares from the offerees who accepted the take-over bid. 277. Subsection 311(1) of the Act is replaced by the following:
Payment to offeree company
311. (1) Within 20 days after the offeror sends a notice under subsection 309(1), the offeror shall pay the money, or transfer the other consideration, to the offeree company that the offeror would have had to pay or transfer to a dissenting offeree if the dissenting offeree had elected to transfer their shares in accordance with paragraph 310(b). 278. The Act is amended by adding the following after section 311:
Fiduciary capacity of company
311.1 A company that is making a take-over bid to repurchase all of the shares of a class is deemed to hold in a fiduciary capacity for the dissenting shareholders the money that it would
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have had to pay, and the other consideration that it would have had to transfer, to a dissenting offeree if the dissenting offeree had elected to transfer their shares in accordance with paragraph 310(b). The company shall within 20 days after a notice is sent under subsection 309(1) deposit the money in a separate account in a deposit-taking financial institution in Canada and place any other consideration in the custody of a deposit-taking financial institution in Canada. 279. Paragraphs 312 (a) to (c) of the Act are replaced by the following: (a) if the payment or transfer required by subsection 311(1) is made, issue to the offeror a share certificate in respect of the shares that were held by the dissenting offerees; (b) give to each dissenting offeree who elects to transfer shares under paragraph 310(b) and who sends the share certificates as required under paragraph 310(a) the money or other consideration to which they are entitled, disregarding fractional shares, which may be paid for in money; and (c) if the payment or transfer required by subsection 311(1) is made and the money or other consideration is deposited as required by subsections 311(2) and (3) or by section 311.1, send to each dissenting offeree who has not sent share certificates as required under paragraph 310(a) a notice stating that (i) their shares have been cancelled, (ii) the offeree company or its designated person holds in a fiduciary capacity for that offeree the money or other consideration to which they are entitled as payment for or in exchange for the shares, and (iii) the offeree company will, subject to sections 313 to 316, send that money or other consideration to that offeree without delay after receiving the share certificates. 280. Subsection 313(1) of the Act is replaced by the following: Court may fix fair value
313. (1) If a dissenting offeree has elected to demand payment of the fair value of their shares under paragraph 310(b), the offeror may, within
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Institutions 20 days after it has paid the money or transferred the other consideration under subsection 311(1), apply to a court to fix the fair value of the shares of that dissenting offeree. 281. Paragraph 314(a) of the Act is replaced by the following: (a) all dissenting offerees who have made elections to demand payment under paragraph 310(b) and whose shares have not been acquired by the offeror shall be joined as parties and are bound by the decision of the court; and 282. Paragraph 315(4)(a) of the Act is replaced by the following: (a) fix the amount of money or other consideration that is deemed to be held in a fiduciary capacity under subsection 311(2) or section 311.1; 283. The Act is amended by adding the following after section 316:
Obligation to acquire shares
316.1 (1) If a shareholder who holds shares of an offeree company does not receive the notice referred to in subsection 309(1), the shareholder may require the offeror to acquire the shares (a) within 90 days after the date of termination of the take-over bid; or (b) if the shareholder did not receive an offer under the take-over bid, within 90 days after the later of (i) the date of termination of the take-over bid, and (ii) the day on which the shareholder learned of the take-over bid.
Acquisition on same terms
(2) If the shareholder requires the offeror to acquire shares, the offeror shall acquire them on the same terms as those on which the offeror acquires shares from offerees who accept the take-over bid. 284. (1) Subsection 331(1) of the Act is amended by adding the following after paragraph (a):
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(a.1) in the case of a company that has participating policyholders, the information prescribed in respect of the policies established under paragraphs 165(2)(e) and (e.1) and the other prescribed information; (2) Subsection 331(2) of the Act is replaced by the following: Annual statement — contents
(2) With respect to each of the financial years to which it relates, the annual statement of a company must contain the prescribed statements and any information that is in the opinion of the directors necessary to present fairly, in accordance with the accounting principles referred to in subsection (4), the financial position of the company as at the end of the financial year to which it relates and the results of the operations and changes in the financial position of the company for that financial year. (3) Paragraph 331(3)(a) of the Act is replaced by the following: (a) in the case of a company that has participating policyholders, a summary of the policies established under paragraphs 165(2)(e) and (e.1);
1997, c. 15, s. 233
(4) Subsection 331(5) of the Act is repealed. 285. The portion of subsection 332(1) of the Act before paragraph (a) is replaced by the following:
Annual statement — approval
332. (1) The directors of a company shall approve the annual statement and their approval shall be evidenced by the signature or a printed or otherwise mechanically reproduced facsimile of the signature of 286. Subsection 334(1) of the Act is replaced by the following:
Annual statement — distribution
334. (1) A company shall, no later than 21 days before the date of each annual meeting or before the signing of a resolution under paragraph 158(1)(b) in lieu of the annual meeting and unless that time period is waived by the shareholder or policyholder, send
2004-2005
Institutions (a) to each shareholder a copy of the documents referred to in paragraphs 331(1)(a) and (b) to (e) and subsection 331(3) and, on request, the document referred to in paragraph 331(1)(a.1); and (b) to each policyholder who is entitled under paragraph 143(1)(b) to receive notice of the meeting a copy of the documents referred to in subsections 331(1) and (3). 287. (1) The portion of paragraph 338(2)(b) of the Act before subparagraph (ii) is replaced by the following: (b) a person is deemed not to be independent of a company if that person, a business partner of that person or a firm of accountants of which that person is a member (i) is a business partner, director, officer or employee of the company or of any affiliate of the company or is a business partner of any director, officer or employee of the company or of any affiliate of the company, (2) Section 338 of the Act is amended by adding the following after subsection (2):
Business partners
(2.1) For the purposes of subsection (2), (a) in the case of the appointment of a natural person as the auditor of a company, a business partner of the person includes a shareholder of the business partner; and (b) in the case of the appointment of a firm of accountants as the auditor of a company, a business partner of a member of the firm includes another member of the firm and a shareholder of the firm or of a business partner of the member. 288. Subsection 344(2) of the Act is replaced by the following:
Other statements
(1.1) In the case of a proposed replacement of an auditor whether because of removal or the expiry of their term, the company shall make a statement of the reasons for the proposed replacement and the proposed replacement auditor may make a statement in which they comment on those reasons.
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Statements to be sent
(2) The company shall send a copy of the statements referred to in subsections (1) and (1.1) without delay to every shareholder entitled to vote at the annual meeting of shareholders and policyholders, to every policyholder entitled under paragraph 143(1)(b) to receive notice of an annual meeting of shareholders and policyholders and to the Superintendent.
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289. Paragraph 351(2)(d) of the Act is replaced by the following: (d) the auditor shall, at the time of transmitting the report to the chief executive officer and chief financial officer, provide the audit committee of the company and the Superintendent with a copy.
290. Paragraph 371(2)(a) of the Act is replaced by the following: (a) the complainant has, not less than 14 days before bringing the application or as otherwise ordered by the court, given notice to the directors of the company or the company’s subsidiary of the complainant’s intention to apply to the court under subsection (1) if the directors of the company or the company’s subsidiary do not bring, diligently prosecute or defend or discontinue the action; 291. Subsection 374(1) of the French version of the Act is replaced by the following: Absence de cautionnement
374. (1) Les plaignants ne sont pas tenus de fournir de cautionnement pour les frais. 292. Paragraph 387(b) of the French version of the Act is replaced by the following: b) nommer un liquidateur en exigeant ou non un cautionnement, fixer sa rémunération et le remplacer; 293. Section 392 of the Act is replaced by the following:
Due diligence
392. A liquidator is not liable if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on
2004-2005
Institutions (a) financial statements of the company represented to the liquidator by an officer of the company or in a written report of the auditor of the company fairly to reflect the financial condition of the company; or (b) a report of a person whose profession lends credibility to a statement made by them.
1991, c. 47, par. 758(d); 2001, c. 9, s. 408
294. Section 414 of the Act is replaced by the following:
Exemption by Minister
414. (1) On application by a company and subject to any terms and conditions that the Minister considers appropriate, the Minister may by order exempt the company from the requirements of section 411 if the Minister considers it appropriate to do so.
Compliance with section 411
(2) The company shall comply with section 411 as of the day on which the exemption order expires.
Limit on assets
(3) If a company fails to comply with section 411 on the day referred to in subsection (2), it shall not, until it complies with that section, have average total assets in any three month period ending on the last day of a subsequent month exceeding its average total assets in the three month period ending on the last day of the month immediately preceding the day referred to in subsection (2) or on any later day that the Minister may specify by order.
Application of s. 412(2)
(4) Subsection 412(2) applies for the purposes of subsection (3).
Continuation of exemption
414.1 (1) Despite subsection 414(2), if an exemption order that was granted in respect of a company under subsection 414(3) as it read before the day on which this section comes into force provides that it expires if the holding body corporate ceases to comply with section 411, the company is not required to comply with that section until six months after the day on which the holding body corporate ceased to comply with that section if the failure to comply is as a result of
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(a) a distribution to the public of voting shares of the holding body corporate; (b) a redemption or purchase of voting shares of the holding body corporate; (c) the exercise of any option to acquire voting shares of the holding body corporate; or (d) the conversion of any convertible securities into voting shares of the holding body corporate. Shares acquiring voting rights
(2) Despite subsection 414(2), if as a result of an event that has occurred and is continuing shares of a holding body corporate referred to in subsection (1) acquire voting rights in such number as to cause the holding body corporate to no longer be in compliance with section 411, the company is not required to comply with that section until six months after the day on which the holding body corporate ceased to comply with that section or any later day that the Minister may by order specify. 295. Subsections 415(3) and (4) of the Act are repealed. 296. Subsection 464(2) of the Act is replaced by the following:
Report of actuary
(2) The company’s actuary shall, in writing, report to the directors on the fairness to participating policyholders of a proposed dividend, bonus or other benefit and whether it is in accordance with the policy. The directors shall consider the actuary’s report before declaring the dividend, bonus or other benefit.
Generally accepted actuarial practice
(2.1) The report of the actuary referred to in subsection (2) shall be prepared in accordance with generally accepted actuarial practice with such changes as may be determined by the Superintendent and any additional directions that may be made by the Superintendent. 297. The Act is amended by adding the following after section 464: ADJUSTABLE POLICIES
Report of actuary
464.1 (1) The actuary of a company that has adjustable policyholders shall, annually and in writing, report to the directors on whether the changes that the company made in respect of its
2004-2005
Institutions adjustable policies during the preceding 12 months are in accordance with the criteria established under paragraph 165(2)(e.2) and are fair to the adjustable policyholders.
Generally accepted actuarial practice
(1.1) The report of the actuary referred to in subsection (1) shall be prepared in accordance with generally accepted actuarial practice with such changes as may be determined by the Superintendent and any additional directions that may be made by the Superintendent.
Information to policyholder
(2) A company that made changes in respect of its adjustable policies during the preceding 12 months shall within the prescribed period send the prescribed information to the policyholder.
Information to policyholder — renewal
(3) In the case of the renewal of an adjustable policy, the company shall within the prescribed period send the prescribed information to the policyholder.
1997, c. 15, s. 286
298. Subsections 544(1) to (2.1) of the Act is replaced by the following:
Head office
544. (1) A society shall at all times have a head office in the province specified in its incorporating instrument or by-laws.
Change of head office — different province
(2) Despite anything contained in its incorporating instrument, any society may, by by-law passed and approved by the votes of at least two thirds of the members entitled to vote by the bylaws of the society who are present or represented at a special meeting duly called for considering the by-law, change the head office of the society from one province to another.
Change of head office — within a province
(2.1) The supreme governing body of a society may, by resolution passed and approved by at least two thirds of the votes cast at a meeting, change the address of the head office within the province specified in the society’s bylaws. 299. Paragraph 581(1)(c) of the Act is replaced by the following:
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(c) established the province in which its chief agency will be situated, 300. Section 585 of the Act is replaced by the following: Publication of list
585. The Superintendent shall cause to be published quarterly in the Canada Gazette a list of (a) foreign companies; (b) the classes of insurance specified in the orders of the Superintendent approving the insurance of risks by them; (c) their chief agents; and (d) the province in which their chief agencies are situated. 301. Section 587.1 of the Act is amended by adding the following after subsection (3):
Capital to be unimpaired
(4) The Minister may not approve a transaction under subsection (2) if the transaction would cause any foreign company that would be a party to it to be in contravention of any regulation referred to in subsection 608(1) or 609(1) or section 610 or of any order made under subsection 608(4) or 609(2).
Procedure
(5) The foreign company shall, at least 30 days before it applies for the Minister’s approval, publish a notice in the Canada Gazette and in a newspaper in general circulation in the place where its chief agency is situated stating the day on or after which it will apply.
Information
(6) If a foreign company publishes a notice, the Superintendent may direct it to provide its shareholders and policyholders with any information that the Superintendent may require.
Inspection
(7) If a foreign company publishes a notice, it shall make the agreement for the transaction that the Minister is asked to approve available at its chief agency for the inspection of its shareholders and policyholders for at least 30 days after the publication of the notice and shall provide a copy of the agreement to any
2004-2005
Institutions shareholder or policyholder who requests one by writing to the chief agency of the foreign company.
Superintendent may shorten periods
(8) If the Superintendent is of the opinion that it is in the best interests of a group of policyholders affected by the transaction that the Minister is asked to approve, the Superintendent may shorten the periods of 30 days referred to in subsections (5) and (7). 302. (1) The portion of paragraph 634(2)(b) of the Act before subparagraph (ii) is replaced by the following: (b) a person is deemed not to be independent of a foreign company if that person, a business partner of that person or a firm of accountants of which that person is a member (i) is a business partner, director, officer or employee of the foreign company or of any affiliate of the foreign company or is a business partner of any director, officer or employee of the foreign company or of any affiliate of the foreign company, (2) Section 634 of the Act is amended by adding the following after subsection (2):
Business partners
(2.1) For the purposes of subsection (2), (a) in the case of the appointment of a natural person as the auditor of a foreign company, a business partner of the person includes a shareholder of the business partner; and (b) in the case of the appointment of a firm of accountants as the auditor of a foreign company, a business partner of a member of the firm includes another member of the firm and a shareholder of the firm or of a business partner of the member. 303. Subsection 656(1) of the Act is replaced by the following:
Application of other provisions
656. (1) Divisions XII to XIV of Part VI, other than subsection 330(2), Parts VIII to XI and Part XX apply to provincial companies.
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1997, c. 15, s. 331; 2000, c. 12, s. 157; 2001, c. 9, s. 465
304. Section 706 of the Act is replaced by the following:
Authority of directors, officers and representatives
706. (1) No insurance holding company and no guarantor of an obligation of an insurance holding company may assert against a person dealing with the insurance holding company or against a person who has acquired rights from the insurance holding company that
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(a) the insurance holding company’s incorporating instrument or any by-laws of the insurance holding company have not been complied with; (b) the persons named as directors of the insurance holding company in the most recent return sent to the Superintendent under section 994 are not the directors of the insurance holding company; (c) the place named in the incorporating instrument or by-laws of the insurance holding company is not the place where the head office of the insurance holding company is situated; (d) a person held out by the insurance holding company as a director, officer or representative of the insurance holding company has not been duly appointed or has no authority to exercise the powers and perform the duties that are customary in the business of the insurance holding company or usual for a director, officer or representative; or (e) a document issued by any director, officer or representative of the insurance holding company with actual or usual authority to issue the document is not valid or not genuine. Exception — knowledge
(2) Subsection (1) does not apply in respect of a person who has or ought to have knowledge of a situation described in that subsection by virtue of their relationship to the insurance holding company.
2001, c. 9, s. 465
305. Paragraph 713(1)(b) of the Act is replaced by the following:
2004-2005
Institutions (b) the province in which the head office of the insurance holding company is to be situated; and
2001, c. 9, s. 465
306. Paragraph 738(b) of the Act is replaced by the following: (b) the province in which the head office of the insurance holding company is situated.
2001, c. 9, s. 465
307. (1) Subsection 745(1) of the Act is replaced by the following:
Shares issued in series
745. (1) The by-laws of an insurance holding company may, subject to any limitations set out in them, authorize the issue of any class of shares in one or more series and may (a) fix the maximum number of shares in each series and determine the designation, rights, privileges, restrictions and conditions attaching to them; and (b) authorize the directors to do anything referred to in paragraph (a).
2001, c. 9, s. 465
(2) Subsection 745(5) of the Act is replaced by the following:
Material to Superintendent
(5) If the directors exercise their authority under paragraph (1)(b), the directors shall, before the issue of shares of the series, send to the Superintendent a copy of the by-law authorizing the directors to fix the rights, privileges, restrictions and conditions of those shares and shall provide the Superintendent with particulars of the proposed series of shares.
2001, c. 9, s. 465
308. Subsection 749(3) of the Act is replaced by the following:
Exception
(3) Despite subsection (2), an insurance holding company may, subject to subsection (4), record in the stated capital account maintained for the shares of a class or series any part of the consideration it receives in an exchange if it issues shares (a) in exchange for (i) property of a person who immediately before the exchange did not deal with the insurance holding company at arm’s length within the meaning of that expression in the Income Tax Act,
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(ii) shares of or another interest in a body corporate that immediately before the exchange or because of it did not deal with the insurance holding company at arm’s length within the meaning of that expression in the Income Tax Act, or (iii) property of a person who immediately before the exchange dealt with the insurance holding company at arm’s length within the meaning of that expression in the Income Tax Act if the person, the insurance holding company and all of the holders of shares in the class or series of shares so issued consent to the exchange; (b) under an agreement referred to in subsection 858(1); or (c) to shareholders of an amalgamating body corporate who receive the shares in addition to or instead of securities of the amalgamated insurance holding company. 2001, c. 9, s. 465
309. Subsection 755(1) of the French version of the Act is replaced by the following:
Exception — représentant personnel
755. (1) La société de portefeuille d’assurances peut autoriser ses filiales à détenir, en qualité de représentant personnel, mais à condition de ne pas en avoir la propriété effective, soit des actions de la société ou d’une personne morale qui la contrôle, soit des titres de participation d’une entité non constituée en personne morale qui la contrôle. 310. The Act is amended by adding the following after section 755:
Exception — conditions before acquisition
755.1 (1) An insurance holding company may permit its subsidiary to acquire shares of the insurance holding company, shares of an entity that controls the insurance holding company or any ownership interests of any unincorporated entity that controls the insurance holding company if before the subsidiary acquires them the conditions prescribed for the purposes of this subsection are met.
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Institutions
Conditions after acquisition
(2) After a subsidiary has acquired shares or ownership interests in accordance with subsection (1), the conditions prescribed for the purposes of this subsection are to be met.
Non-compliance with conditions
(3) Despite section 702 and subsection 749(2), the issue and acquisition of the shares or ownership interests are subject to the prescribed requirements if (a) the insurance holding company permits the subsidiary to acquire the shares or ownership interests; and (b) either (i) a condition prescribed for the purposes of subsection (1) was not met, or (ii) a condition prescribed for the purposes of subsection (2) was not met or ceased to be met. 311. Section 764 of the Act is renumbered as subsection 764(1) and is amended by adding the following:
Participation by electronic means
(2) Unless the by-laws provide otherwise, any person who is entitled to attend a meeting of shareholders may participate in the meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting if the insurance holding company makes one available. A person who is participating in a meeting by one of those means is deemed for the purposes of this Part to be present at the meeting.
Regulations
(3) The Governor in Council may make regulations respecting the manner of and conditions for participating in a meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting. 312. Section 765 of the Act is renumbered as subsection 765(1) and is amended by adding the following:
Order to delay calling annual meeting
(2) Despite subsection (1), the insurance holding company may apply to the court for an order extending the time for calling an annual meeting.
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Obligation to notify Superintendent
(3) The insurance holding company shall give notice of the application to the Superintendent before any hearing concerning the application and shall provide the Superintendent with a copy of any order that is issued.
Superintendent’s right to appear
(4) The Superintendent is entitled to appear and be heard in person or by counsel at any hearing concerning the application.
2001, c. 9, s. 465
313. Section 766 of the Act is replaced by the following:
Authority to fix record date
766. (1) The directors may in advance fix a record date, that is within the prescribed period, for the determination of shareholders for any purpose, including for a determination of which shareholders are entitled to
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(a) receive payment of a dividend; (b) participate in a liquidation distribution; (c) receive notice of a meeting of shareholders; or (d) vote at a meeting of shareholders.
Determination of record date
(2) If no record date is fixed, (a) the record date for the determination of shareholders who are entitled to receive notice of a meeting of shareholders is (i) at the close of business on the day immediately preceding the day on which the notice is given, or (ii) if no notice is given, the day on which the meeting is held; and (b) the record date for the determination of shareholders for any other purpose, other than to establish a shareholder’s right to vote, is at the close of business on the day on which the directors pass a resolution in respect of that purpose.
Notice of record date
(3) If a record date is fixed and unless notice of the record date is waived in writing by every holder of a share of the class or series affected whose name is set out in the securities register at the close of business on the day on which the
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Institutions directors fix the record date, notice of the record date shall be given within the prescribed period by (a) advertisement in a newspaper in general circulation in the place where the insurance holding company’s head office is situated and in each place in Canada where the insurance holding company has a transfer agent or where a transfer of its shares may be recorded; and (b) written notice to each stock exchange in Canada on which the insurance holding company’s shares are listed for trading.
2001, c. 9, s. 465
314. (1) Subsection 767(1) of the Act is replaced by the following:
Notice of meeting
767. (1) Notice of the time and place of a meeting of shareholders of an insurance holding company shall be sent within the prescribed period to (a) each shareholder entitled to vote at the meeting; (b) each director; (c) the auditor of the insurance holding company; and (d) the Superintendent.
Exception
(1.1) In the case of an insurance holding company that is not a distributing insurance holding company, notice may be sent within any shorter period specified in its by-laws.
2001, c. 9, s. 465
(2) Subsection 767(6) of the Act is replaced by the following:
Notice not required
(6) Notice of a meeting of shareholders is not required to be sent to shareholders who are not registered on the records of the insurance holding company or the insurance holding company’s transfer agent on the record date fixed under paragraph 766(1)(c) or determined under paragraph 766(2)(a).
2001, c. 9, s. 465
315. (1) Subsection 770(1) of the Act is replaced by the following:
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Proposals
770. (1) Subject to subsections (1.1) and (1.2), a registered holder or a beneficial owner of shares that may be voted at an annual meeting of shareholders may
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(a) submit to the insurance holding company notice of any matter that they propose to raise at the meeting (in this section and section 771 referred to as a “proposal”); and (b) discuss at the meeting any matter in respect of which they would have been entitled to submit a proposal. Eligibility to submit proposal
(1.1) To be eligible to submit a proposal a person shall (a) for at least the prescribed period be the registered holder or beneficial owner of at least the prescribed number of the insurance holding company’s outstanding shares; or (b) have the support of persons who, in the aggregate and including or not including the person who submits the proposal, have for at least the prescribed period been the registered holders or beneficial owners of at least the prescribed number of the insurance holding company’s outstanding shares.
Information to be provided
(1.2) A proposal is to be accompanied by the following information: (a) the name and address of the person submitting the proposal and the names and addresses of their supporters, if any; and (b) the number of shares held or owned by the person and their supporters and the date that the shares were acquired.
Information not part of proposal
(1.3) The information provided under subsection (1.2) does not form part of a proposal or of the supporting statement referred to in subsection (3) and is not to be included for the purposes of the prescribed maximum number of words referred to in subsection (3).
Proof may be required
(1.4) If the insurance holding company requests within the prescribed period that a person provide proof that they are eligible to submit a proposal, the person shall within the prescribed period provide proof that they meet the requirements of subsection (1.1).
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2001, c. 9, s. 465
(2) Subsections 770(3) to (5) of the Act are replaced by the following:
Supporting statement
(3) At the request of the person who submits a proposal, the insurance holding company shall attach to the notice of the meeting the person’s statement in support of the proposal and their name and address. The statement and proposal together are not to exceed the prescribed maximum number of words.
Nomination of directors
(4) A proposal may include nominations for the election of directors if it is signed by one or more registered holders or beneficial owners of shares representing in the aggregate not less than 5% of the shares of the insurance holding company or 5% of the shares of a class of its shares entitled to vote at the meeting at which the proposal is to be presented.
Exemption
(5) An insurance holding company is not required to comply with subsections (2) and (3) if (a) the proposal is not submitted to the insurance holding company at least the prescribed number of days before the anniversary date of the notice of meeting that was sent to shareholders in respect of the previous annual meeting of shareholders; (b) it clearly appears that the primary purpose of the proposal is to enforce a personal claim or redress a personal grievance against the insurance holding company or its directors, officers or security holders; (b.1) it clearly appears that the proposal does not relate in a significant way to the business or affairs of the insurance holding company; (c) the person submitting the proposal failed within the prescribed period before the insurance holding company receives their proposal to present, in person or by proxy, at a meeting of shareholders a proposal that at their request had been attached to the notice of the meeting; (d) substantially the same proposal was set out in or attached to a dissident’s proxy circular or a notice of a meeting relating to, and presented to shareholders at, a meeting of
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shareholders held within the prescribed period before the receipt of the proposal and did not receive the prescribed minimum amount of support at the meeting; or (e) the rights conferred by subsections (1) to (4) are being abused to secure publicity.
Insurance holding company may refuse to include proposal
(5.1) If a person who submits a proposal fails to continue to hold or own shares in accordance with paragraph (1.1)(a) or, as the case may be, does not continue to have the support of persons who are in the aggregate the registered holders or beneficial owners of the prescribed number of shares in accordance with paragraph (1.1)(b) until the end of the meeting, the insurance holding company is not required to attach any proposal submitted by that person to a notice of a meeting for any meeting held within the prescribed period after the day of the meeting.
2001, c. 9, s. 465
316. (1) Subsections 771(1) and (2) of the Act are replaced by the following:
Notice of refusal
771. (1) If an insurance holding company refuses to attach a proposal to a notice of a meeting, it shall in writing notify the person submitting the proposal of its intention not to attach the proposal and of the reasons for the refusal. It shall notify the person within the prescribed period after either the day on which it receives the proposal or, if it has requested proof under subsection 770(1.4), the day on which it receives the proof.
Application to court
(2) On the application of a person submitting a proposal who claims to be aggrieved by an insurance holding company’s refusal under subsection (1), a court may restrain the holding of the meeting at which the proposal is sought to be presented and make any further order that it thinks fit.
2001, c. 9, s. 465
(2) Subsection 771(3) of the French version of the Act is replaced by the following:
Demande de la société
(3) La société ou toute personne qui prétend qu’une proposition lui cause un préjudice peut demander au tribunal une ordonnance autorisant
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Institutions la société à ne pas l’annexer à l’avis de l’assemblée; le tribunal, s’il est convaincu que le paragraphe 770(5) s’applique, peut rendre en l’espèce la décision qu’il estime pertinente.
2001, c. 9, s. 465
317. (1) Subsections 772(1) to (3) of the Act are replaced by the following:
List of shareholders entitled to notice
772. (1) An insurance holding company shall prepare an alphabetical list of shareholders entitled to receive notice of a meeting, showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 766(1)(c), no later than 10 days after that date; and (b) if no record date is fixed, on the record date determined under paragraph 766(2)(a).
Voting list
(2) The insurance holding company shall prepare an alphabetical list of shareholders entitled to vote as of the record date showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 766(1)(d), no later than 10 days after that date; and (b) if no record date is fixed under paragraph 766(1)(d), no later than 10 days after a record date is fixed under paragraph 766(1)(c) or no later than the record date determined under paragraph 766(2)(a), as the case may be.
Entitlement to vote
(3) Subject to section 793, a shareholder whose name appears on a list prepared under subsection (2) is entitled to vote the shares shown opposite their name.
2001, c. 9, s. 465
(2) The portion of subsection 772(4) of the Act before paragraph (a) is replaced by the following:
Examination of list
(4) A shareholder may examine the list of shareholders 318. Section 778 of the Act is amended by adding the following after subsection (2):
Electronic voting
(3) Despite subsection (1) and unless the bylaws provide otherwise, any vote referred to in that subsection may be held entirely by means
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of a telephonic, electronic or other communication facility if the insurance holding company makes one available. Voting while participating electronically
(4) Unless the by-laws provide otherwise, any person who is participating in a meeting of shareholders under subsection 764(2) and entitled to vote at that meeting may vote by means of the telephonic, electronic or other communication facility that the insurance holding company has made available for that purpose.
Regulations
(5) The Governor in Council may make regulations respecting the manner of and conditions for voting at a meeting of shareholders by means of a telephonic, electronic or other communication facility. 319. Section 779 of the Act is amended by adding the following after subsection (2):
Evidence
(3) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution.
2001, c. 9, s. 465
320. Paragraph 780(3)(a) of the Act is replaced by the following: (a) a record date has been fixed under paragraph 766(1)(c) and notice of it has been given under subsection 766(3);
2001, c. 9, s. 465
321. Subsections 781(1) and (2) of the Act are replaced by the following:
Court may order meeting to be called
781. (1) A court may, on the application of a director, a shareholder who is entitled to vote at a meeting of shareholders or the Superintendent, order a meeting to be called, held or conducted in the manner that the court directs if (a) it is impracticable to call the meeting within the time or in the manner in which it is to be called; (b) it is impracticable to conduct the meeting in the manner required by this Part or the bylaws; or
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Institutions (c) the court thinks that the meeting ought to be called, held or conducted within the time or in the manner that it directs for any other reason.
2001, c. 9, s. 465
322. (1) The definition “registrant” in section 785 of the Act is repealed.
2001, c. 9, s. 465
(2) The definition ““solicit” or “solicitation”” in section 785 of the Act is replaced by the following:
“solicitation” « sollicitation »
“solicitation” (a) includes (i) a request for a proxy whether or not accompanied by a form of proxy, (ii) a request to execute or not to execute a form of proxy or to revoke a proxy, (iii) the sending of a form of proxy or other communication to a shareholder under circumstances reasonably calculated to result in the procurement, withholding or revocation of a proxy, and (iv) the sending of a form of proxy to a shareholder under subsection 788(1); but (b) does not include (i) the sending of a form of proxy in response to an unsolicited request made by or on behalf of a shareholder, (ii) the performance of administrative acts or professional services on behalf of a person soliciting a proxy, (iii) the sending by an intermediary of the documents referred to in subsection 791(1), (iv) a solicitation by a person in respect of shares of which they are the beneficial owner, (v) a prescribed public announcement by a shareholder of how they intend to vote and the reasons for that decision, (vi) a communication for the purposes of obtaining the support of persons in accordance with paragraph 770(1.1)(b), or
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(vii) a communication, other than a solicitation by or on behalf of the management of an insurance holding company, that is made to shareholders in the prescribed circumstances.
(3) Section 785 of the Act is amended by adding the following in alphabetical order: “intermediary” « intermédiaire »
“intermediary” means a person who holds a security on behalf of another person who is not the registered holder of the security, and includes (a) a securities broker or dealer required to be registered to trade or deal in securities under the laws of any jurisdiction; (b) a securities depositary; (c) a financial institution; (d) in respect of a clearing agency, a securities dealer, trust company, association within the meaning of section 2 of the Cooperative Credit Associations Act, bank or other person, including another clearing agency, on whose behalf the clearing agency or its nominee holds securities of an issuer; (e) a trustee or administrator of a selfadministered retirement savings plan, retirement income fund or education savings plan or another similar self-administered savings or investment plan that is registered under the Income Tax Act; (f) a nominee of a person referred to in any of paragraphs (a) to (e); and (g) a person who performs functions similar to those performed by a person referred to in any of paragraphs (a) to (e) and holds a security registered in their name, or in the name of their nominee, on behalf of another person who is not the registered holder of the security.
2004-2005
Institutions
2001, c. 9, s. 465
323. Subsection 788(2) of the Act is replaced by the following:
Exception
(2) The management of an insurance holding company is not required to send a form of proxy under subsection (1) if the insurance holding company (a) is not a distributing insurance holding company; and (b) has 50 or fewer shareholders who are entitled to vote at a meeting, two or more joint holders of a share being counted as one shareholder. 324. Section 789 of the Act is amended by adding the following after subsection (1):
Exceptions
(1.1) Despite paragraph (1)(b), it is not necessary to send a dissident’s proxy circular if (a) the total number of shareholders whose proxies are solicited is 15 or fewer, two or more joint holders of a share being counted as one shareholder; or (b) the solicitation is conveyed by public broadcast, speech or publication and the prescribed requirements are complied with.
2001, c. 9, s. 465
325. The portion of subsection 790(3) of the Act before paragraph (a) is replaced by the following:
Vote by show of hands
(3) Despite subsections (1) and (2) and unless a shareholder or proxyholder demands a ballot, if the chairperson of a meeting of shareholders declares to the meeting that, if a ballot were conducted, the total number of votes attached to shares represented at the meeting by proxy required to be voted against what, to the knowledge of the chairperson, would be the decision of the meeting on a matter or group of matters is less than 5% of all the votes that might be cast by shareholders in person or by proxy,
2001, c. 9, s. 465
326. Section 791 of the Act is replaced by the following:
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Duty of intermediary
791. (1) Shares of an insurance holding company that are registered in the name of an intermediary or an intermediary’s nominee and not beneficially owned by the intermediary may not be voted unless the intermediary sends to the beneficial owner
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(a) a copy of the notice of the meeting, annual statement, management proxy circular and dissident’s proxy circular and any other documents, other than the form of proxy, that were sent to shareholders by or on behalf of any person for use in connection with the meeting; and (b) a written request for voting instructions except if the intermediary has already received written voting instructions from the beneficial owner. When documents to be sent
(2) The intermediary shall send the documents referred to in subsection (1) without delay after they receive the documents referred to in paragraph (1)(a).
Restriction on voting
(3) An intermediary or a proxyholder appointed by them may not vote shares that the intermediary does not beneficially own and that are registered in the name of the intermediary or their nominee unless the intermediary or proxyholder, as the case may be, receives written voting instructions from the beneficial owner.
Copies
(4) A person by or on behalf of whom a solicitation is made shall on request and without delay provide the intermediary, at the person’s expense, with the necessary number of copies of the documents referred to in paragraph (1)(a).
Instructions to intermediary
(5) The intermediary shall vote or appoint a proxyholder to vote any shares referred to in subsection (1) in accordance with any written voting instructions received from the beneficial owner.
Beneficial owner as proxyholder
(6) If a beneficial owner so requests and provides an intermediary with the appropriate documentation, the intermediary shall appoint the beneficial owner or a nominee of the beneficial owner as proxyholder.
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Institutions
Effect of intermediary’s failure to comply
(7) The failure of an intermediary to comply with any of subsections (1) to (6) does not render void any meeting of shareholders or any action taken at the meeting.
Intermediary may not vote
(8) Nothing in this Subdivision gives an intermediary the right to vote shares that they are otherwise prohibited from voting.
Exemption
791.1 The Governor in Council may make regulations respecting the conditions under which an insurance holding company is exempt from any of the requirements of sections 786 to 791. 327. The Act is amended by adding the following after section 800:
Election or appointment as director
800.1 The election or appointment of a person as a director is subject to the following: (a) the person was present at the meeting when the election or appointment took place and did not refuse to hold office as a director; or (b) the person was not present at the meeting when the election or appointment took place but (i) consented in writing to hold office as a director before the election or appointment or within 10 days after it, or (ii) acted as a director after the election or appointment.
2001, c. 9, s. 465
328. Paragraphs 803(1)(g) and (h) of the Act are replaced by the following: (g) a director may be removed from office only if the number of votes cast in favour of a motion to remove the director is greater than the product of the number of directors required by the by-laws and the number of votes cast against the motion; and (h) the number of directors required by the by-laws may be decreased only if the number of votes cast in favour of a motion to decrease the number of directors is greater than the product of the number of directors required by the by-laws and the number of votes cast against the motion.
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2001, c. 9, s. 465
329. Subsection 812(1) of the Act is replaced by the following:
Directors filling vacancy
812. (1) Despite section 819 but subject to subsection (2) and sections 811 and 813, a quorum of directors may fill a vacancy among the directors except a vacancy resulting from a change in the by-laws by which the number or the minimum or maximum number of directors is increased or from a failure to elect the number or minimum number of directors provided for in the by-laws.
2001, c. 9, s. 465
330. Paragraph 813(a) of the Act is replaced by the following:
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(a) the remaining directors elected by the holders of that class or series of shares may fill the vacancy except one resulting from an increase in the number or the minimum or maximum number of directors for that class or series or from a failure to elect the number or minimum number of directors provided for in the by-laws for that class or series; 2001, c. 9, s. 465
331. Subsection 818(3) of the Act is replaced by the following:
Director continues to be present
(3) A director who is present at a meeting of directors or of a committee of directors but is not, in accordance with subsection 837(1), present at any particular time during the meeting is considered to be present for the purposes of this section. 332. Section 821 of the Act is amended by adding the following after subsection (4):
Evidence
(5) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution.
2001, c. 9, s. 465
333. Paragraphs 832(b) and (c) of the Act are replaced by the following:
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Institutions (b) fill a vacancy among the directors, on a committee of directors or in the office of auditor, or appoint additional directors; (c) issue or cause to be issued securities, including an issue of shares of a series that is authorized in accordance with section 745, except in accordance with any authorization made by the directors;
2001, c. 9, s. 465
334. Section 836 of the Act is replaced by the following:
Disclosure of interest
836. (1) A director or officer of an insurance holding company shall disclose to the insurance holding company, in writing or by requesting to have it entered in the minutes of a meeting of directors or a meeting of a committee of directors, the nature and extent of any interest they have in a material contract or material transaction with the insurance holding company, whether entered into or proposed, if they (a) are a party to the contract or transaction; (b) are a director or officer of a party to the contract or transaction or a person acting in a similar capacity; or (c) have a material interest in a party to the contract or transaction.
Time of disclosure — director
(2) The disclosure shall be made in the case of a director (a) at the meeting of directors, or of a committee of directors, at which the proposed contract or transaction is first considered; (b) if at the time of the meeting referred to in paragraph (a) the director was not interested in the proposed contract or transaction, at the first one after they become interested in it; (c) if the director becomes interested after a contract or transaction is entered into, at the first one after they become interested; or (d) if a person who is interested in a contract or transaction becomes a director, at the first one after they become a director.
Time of disclosure — officer
(3) The disclosure required by subsection (1) shall be made in the case of an officer who is not a director
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(a) immediately after they become aware that the contract, transaction, proposed contract or proposed transaction is to be considered or has been considered at a meeting of directors or of a committee of directors; (b) if they become interested after the contract or transaction is entered into, immediately after they become interested; or (c) if a person who is interested in a contract or transaction becomes an officer, immediately after they become an officer. Time of disclosure — contract not requiring approval
(4) If the material contract or material transaction, whether entered into or proposed, is one that in the ordinary course of the insurance holding company’s business would not require approval by the directors or shareholders, the director or officer shall disclose to the insurance holding company, in writing or by requesting to have it entered in the minutes of a meeting of directors or of a committee of directors, the nature and extent of their interest immediately after they become aware of the contract or transaction.
2001, c. 9, s. 465
335. Subsection 837(1) of the Act is replaced by the following:
Director to abstain
837. (1) A director who is required to make a disclosure under subsection 836(1) shall not be present at any meeting of directors, or of a committee of directors, while the contract or transaction is being considered or vote on any resolution to approve it unless the contract or transaction (a) relates primarily to their remuneration as a director, officer, employee or agent of the insurance holding company, an entity controlled by the insurance holding company or an entity in which the insurance holding company has a substantial investment; (b) is for indemnity under section 846 or insurance under section 847; or (c) is with an affiliate of the insurance holding company.
2001, c. 9, s. 465
336. Sections 838 to 840 of the Act are replaced by the following:
2004-2005 General notice
Institutions 838. (1) For the purposes of subsection 836(1), a general notice to the directors declaring that a director or officer is to be regarded as interested for any of the following reasons in a contract or transaction entered into with a party, is a sufficient declaration of interest in relation to any contract or transaction with that party: (a) the director or officer is a director or officer of a party referred to in paragraph 836(1)(b) or (c) or a person acting in a similar capacity; (b) the director or officer has a material interest in the party; or (c) there has been a material change in the nature of the director’s or officer’s interest in the party.
Access to disclosures
(2) The shareholders of the insurance holding company may examine the portions of any minutes of meetings of directors or committees of directors that contain disclosures under subsection 836(1), or the portions of any other documents that contain those disclosures, during the usual business hours of the insurance holding company.
Avoidance standards
839. (1) A contract or transaction for which disclosure is required under subsection 836(1) is not invalid and a director or officer is not accountable to the insurance holding company or its shareholders for any profit realized from it by reason only of the director’s or officer’s interest in the contract or transaction or the fact that the director was present or was counted to determine whether a quorum existed at the meeting of directors, or of a committee of directors, that considered it if (a) the director or officer disclosed their interest in accordance with section 836 and subsection 838(1); (b) the directors approved the contract or transaction; and (c) the contract or transaction was reasonable and fair to the insurance holding company at the time that it was approved.
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Confirmation by shareholders
(2) Even if the conditions set out in subsection (1) are not met, a director or officer acting honestly and in good faith is not accountable to the insurance holding company or its shareholders for any profit realized from a contract or transaction for which disclosure was required and the contract or transaction is not invalid by reason only of the director’s or officer’s interest in it if
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(a) the contract or transaction is approved or confirmed by special resolution at a meeting of shareholders; (b) disclosure of the interest was made to the shareholders in a manner sufficient to indicate its nature before the contract or transaction was approved or confirmed; and (c) the contract or transaction was reasonable and fair to the insurance holding company at the time that it was approved or confirmed. Court may set aside or require accounting
840. If a director or officer of an insurance holding company fails to comply with any of sections 836 to 839, a court, on application of the insurance holding company or any of its shareholders, may set aside the contract or transaction on any terms that the court thinks fit and may require the director or officer to account to the insurance holding company for any profit or gain realized on it.
2001, c. 9, s. 465
337. Section 841 of the English version of the Act is replaced by the following:
Director liability
841. (1) Directors of an insurance holding company who vote for or consent to a resolution of the directors authorizing the issue of a share contrary to subsection 748(1) or the issue of subordinated indebtedness contrary to section 762 for a consideration other than money are jointly and severally, or solidarily, liable to the insurance holding company to make good any amount by which the consideration received is less than the fair equivalent of the money that the insurance holding company would have received if the share or subordinated indebtedness had been issued for money on the date of the resolution.
2004-2005 Further liability
Institutions (2) Directors of an insurance holding company who vote for or consent to a resolution of the directors authorizing any of the following are jointly and severally, or solidarily, liable to restore to the insurance holding company any amounts so distributed or paid and not otherwise recovered by the insurance holding company and any amounts in relation to any loss suffered by the insurance holding company: (a) a redemption or purchase of shares contrary to section 754; (b) a reduction of capital contrary to section 757; (c) a payment of a dividend contrary to section 761; or (d) a payment of an indemnity contrary to section 846.
2001, c. 9, s. 465
338. Subsection 844(1) of the English version of the Act is replaced by the following:
Directors liable for wages
844. (1) Subject to subsections (2) and (3), the directors of an insurance holding company are jointly and severally, or solidarily, liable to each employee of the insurance holding company for all debts not exceeding six months wages payable to the employee for services performed for the insurance holding company while they are directors.
2001, c. 9, s. 465
339. Sections 845 and 846 of the Act are replaced by the following:
Defence — due diligence
845. (1) A director, officer or employee of an insurance holding company is not liable under section 841 or 844 and has fulfilled their duty under subsection 795(2) if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on (a) financial statements of the insurance holding company that were represented to them by an officer of the insurance holding company or in a written report of the auditor of the insurance holding company fairly to reflect the financial condition of the insurance holding company; or
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(b) a report of a person whose profession lends credibility to a statement made by them. Defence — good faith
(2) A director or officer of an insurance holding company has fulfilled their duty under subsection 795(1) if they relied in good faith on (a) financial statements of the insurance holding company that were represented to them by an officer of the insurance holding company or in a written report of the auditor of the insurance holding company fairly to reflect the financial condition of the insurance holding company; or (b) a report of a person whose profession lends credibility to a statement made by them.
Indemnification
846. (1) An insurance holding company may indemnify a director or officer of the insurance holding company, a former director or officer of the insurance holding company or another person who acts or acted, at the insurance holding company’s request, as a director or officer of or in a similar capacity for another entity against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, reasonably incurred by them in respect of any civil, criminal, administrative, investigative or other proceeding in which they are involved because of that association with the insurance holding company or other entity.
Advances
(2) An insurance holding company may advance amounts to the director, officer or other person for the costs, charges and expenses of a proceeding referred to in subsection (1). They shall repay the amounts if they do not fulfil the conditions set out in subsection (3).
No indemnification
(3) An insurance holding company may not indemnify a person under subsection (1) unless (a) the person acted honestly and in good faith with a view to the best interests of, as the case may be, the insurance holding company, or the other entity for which they acted at the insurance holding company’s request as a director or officer or in a similar capacity; and
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Institutions (b) in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, the person had reasonable grounds for believing that their conduct was lawful.
Indemnification — derivative actions
(4) An insurance holding company may with the approval of a court indemnify a person referred to in subsection (1) or advance amounts to them under subsection (2) — in respect of an action by or on behalf of the insurance holding company or other entity to procure a judgment in its favour to which the person is made a party because of the association referred to in subsection (1) with the insurance holding company or other entity — against all costs, charges and expenses reasonably incurred by them in connection with that action if they fulfil the conditions set out in subsection (3).
Right to indemnity
(5) Despite subsection (1), a person referred to in that subsection is entitled to be indemnified by the insurance holding company in respect of all costs, charges and expenses reasonably incurred by them in connection with the defence of any civil, criminal, administrative, investigative or other proceeding to which the person is subject because of the association referred to in subsection (1) with the insurance holding company or other entity described in that subsection if the person (a) was not judged by the court or other competent authority to have committed any fault or omitted to do anything that they ought to have done; and (b) fulfils the conditions set out in subsection (3).
Heirs and personal representatives
(6) An insurance holding company may, to the extent referred to in subsections (1) to (5) in respect of the person, indemnify the heirs or personal representatives of any person whom the insurance holding company may indemnify under those subsections.
2001, c. 9, s. 465
340. Paragraph 847(b) of the Act is replaced by the following: (b) in the capacity of a director or officer of another entity or while acting in a similar capacity for another entity, if they act or acted in that capacity at the insurance holding
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company’s request, except if the liability relates to a failure to act honestly and in good faith with a view to the best interests of the entity. 2001, c. 9, s. 465
341. Paragraph 858(2)(a) of the Act is replaced by the following: (a) the name of the amalgamated insurance holding company and the province in which its head office is to be situated;
2001, c. 9, s. 465
342. (1) Subsection 860(2) of the Act is replaced by the following:
Right to vote
(2) Each share of an applicant carries the right to vote in respect of an amalgamation agreement whether or not it otherwise carries the right to vote.
2001, c. 9, s. 465
(2) Subsection 860(3) of the English version of the Act is replaced by the following:
Separate vote for class or series
(3) The holders of shares of a class or series of shares of each applicant are entitled to vote separately as a class or series in respect of an amalgamation agreement if the agreement contains a provision that, if it were contained in a proposed amendment to the by-laws or incorporating instrument of the applicant, would entitle those holders to vote separately as a class or series.
2001, c. 9, s. 465
343. Subsections 868(1) and (2) of the Act are replaced by the following:
Head office
868. (1) An insurance holding company shall at all times have a head office in the province specified in its incorporating instrument or by-laws.
Change of head office
(2) The directors of an insurance holding company may change the address of the head office within the province specified in the incorporating instrument or by-laws.
2001, c. 9, s. 465
344. Subsection 870(4) of the Act is replaced by the following:
Access to insurance holding company records
(4) Shareholders and creditors of an insurance holding company and their personal representatives may examine the records referred to in subsection 869(1) during the usual business hours of the insurance holding com2004-2005
Institutions pany and may take extracts from them free of charge or have copies of them made on payment of a reasonable fee. If the insurance holding company is a distributing insurance holding company, any other person may on payment of a reasonable fee examine those records during the usual business hours of the insurance holding company and take extracts from them or have copies of them made.
2001, c. 9, s. 465
345. Subsection 871(3) of the Act is replaced by the following:
Entitlement to list
(3) A shareholder or creditor of an insurance holding company or their personal representative — or if the insurance holding company is a distributing insurance holding company, any person — is entitled to a basic list of shareholders of the insurance holding company.
2001, c. 9, s. 465
346. Subsections 876(1) and (2) of the Act are replaced by the following:
Location and processing of information or data
876. (1) Subject to subsection (3), an insurance holding company shall maintain and process in Canada any information or data relating to the preparation or maintenance of the records referred to in section 869 or of its central securities register unless the Superintendent has, subject to any terms and conditions that the Superintendent considers appropriate, exempted the insurance holding company from the application of this section.
Copies
(2) Subject to subsections (3) and (4), the insurance holding company may maintain copies of the records referred to in section 869 or of its central securities register outside Canada and may process outside Canada any information or data relating to those copies.
2001, c. 9, s. 465
347. Section 879 of the Act is amended by adding the word “and” at the end of paragraph (a) and by repealing paragraph (b).
2001, c. 9, s. 465
348. Section 881 of the Act is replaced by the following:
Corporate seal
881. (1) An insurance holding company may adopt a corporate seal and change one that it adopted.
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Validity of unsealed documents
(2) A document executed on behalf of an insurance holding company is not invalid merely because a corporate seal is not affixed to it.
2001, c. 9, s. 465
349. Section 883 of the Act is replaced by the following:
Ss. 296 and 297 apply
883. Sections 296 and 297 apply in respect of insurance holding companies except that references to “company” are to be read as references to “insurance holding company”.
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Subdivision 9.1 Going-private Transactions and Squeeze-out Transactions Ss. 298 to 300 apply
883.1 Sections 298 to 300 apply in respect of insurance holding companies subject to the following: (a) references to “company” are to be read as references to “insurance holding company”; (b) references to “this Act” are to be read as references to “this Part”; (c) references to “the policyholders entitled to vote and the shareholders” in subsections 300(2) and (4) to (6) are to be read as references to “the shareholders”; (d) the reference to “section 242” in paragraph 300(10)(c) is to be read as a reference to “section 854”; and (e) the reference to “a regulation referred to in subsection 515(1) or (2) or 516(1) or (2) or of an order made under subsection 515(3) or 516(4)” in subsection 300(25) is to be read as a reference to “a regulation referred to in subsection 992(1) or (2) or of an order made under subsection 992(3)”.
2001, c. 9, s. 465
350. The portion of section 884 of the Act before paragraph (a) is replaced by the following:
Ss. 307 to 316.1 apply
884. Sections 307 to 316.1 apply in respect of insurance holding companies, subject to the following:
2001, c. 9, s. 465
351. Subsection 887(2) of the Act is replaced by the following:
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Institutions
Annual statement — contents
(2) With respect to each of the financial years to which it relates, the annual statement of an insurance holding company must contain the prescribed statements and any information that is in the opinion of the directors necessary to present fairly, in accordance with the accounting principles referred to in subsection (4), the financial position of the insurance holding company as at the end of the financial year to which it relates and the results of the operations and changes in the financial position of the insurance holding company for that financial year.
2001, c. 9, s. 465
352. The portion of subsection 888(1) of the Act before paragraph (a) is replaced by the following:
Annual statement — approval
888. (1) The directors of an insurance holding company shall approve the annual statement and their approval shall be evidenced by the signature or a printed or otherwise mechanically reproduced facsimile of the signature of
2001, c. 9, s. 465
353. Subsection 890(1) of the Act is replaced by the following:
Annual statement — distribution
890. (1) An insurance holding company shall, no later than 21 days before the date of each annual meeting or before the signing of a resolution under paragraph 779(1)(b) in lieu of the annual meeting, send to each shareholder a copy of the documents referred to in subsections 887(1) and (3) unless that time period is waived by the shareholder.
2001, c. 9, s. 465
354. (1) The portion of paragraph 894(2)(b) of the Act before subparagraph (ii) is replaced by the following: (b) a member of a firm of accountants is deemed not to be independent of an insurance holding company if that member, a business partner of that member or the firm of accountants (i) is a business partner, director, officer or employee of the insurance holding company or of any affiliate of the insurance holding company or is a business partner of any director, officer or employee of the insurance holding company or of any affiliate of the insurance holding company,
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(2) Section 894 of the Act is amended by adding the following after subsection (2): Business partners
(2.1) For the purposes of subsection (2), a business partner of a member of a firm of accountants includes (a) another member of the firm; and (b) a shareholder of the firm or of a business partner of the member.
2001, c. 9, s. 465
355. Subsection 900(2) of the Act is replaced by the following:
Other statements
(1.1) In the case of a proposed replacement of an auditor whether because of removal or the expiry of their term, the insurance holding company shall make a statement of the reasons for the proposed replacement and the proposed replacement auditor may make a statement in which they comment on those reasons.
Statements to be sent
(2) The insurance holding company shall send a copy of the statements referred to in subsections (1) and (1.1) without delay to every shareholder entitled to vote at the annual meeting of shareholders and to the Superintendent.
2001, c. 9, s. 465
356. Subsection 907(1) of the Act is replaced by the following:
Auditor of subsidiaries
907. (1) An insurance holding company shall take all necessary steps to ensure that (a) its auditor is the auditor of each of its subsidiaries; and (b) in the case of a subsidiary with more than one auditor, the auditor of the insurance holding company is one of the subsidiary’s auditors.
2001, c. 9, s. 465
357. Paragraph 912(2)(a) of the Act is replaced by the following: (a) the complainant has, not less than 14 days before bringing the application or as otherwise ordered by the court, given notice to the directors of the insurance holding company or the insurance holding company’s subsidiary of the complainant’s intention to apply to the court under subsection (1) if the directors of the insurance holding company or
2004-2005
Institutions the insurance holding company’s subsidiary do not bring, diligently prosecute or defend or discontinue the action; 358. Subsection 915(1) of the French version of the Act is replaced by the following:
Absence de cautionnement
915. (1) Les plaignants ne sont pas tenus de fournir de cautionnement pour les frais.
2001, c. 9, s. 465
359. Section 941 of the Act is replaced by the following:
Exemption by Minister
941. (1) On application by an insurance holding company and subject to any terms and conditions that the Minister considers appropriate, the Minister may by order exempt the insurance holding company from the requirements of section 938 if the Minister considers it appropriate to do so.
Compliance with s. 938
(2) The insurance holding company shall comply with section 938 as of the day on which the exemption order expires.
Limit on assets
(3) If an insurance holding company fails to comply with section 938 on the day referred to in subsection (2), it shall not, until it complies with that section, have average total assets in any three month period ending on the last day of a subsequent month exceeding its average total assets in the three month period ending on the last day of the month immediately preceding the day referred to in subsection (2) or on any later day that the Minister may specify by order.
Application of s. 939(2)
(4) Subsection 939(2) applies for the purposes of subsection (3).
2001, c. 9, s. 465
360. Subsections 942(3) and (4) of the Act are repealed. 361. The Act is amended by adding the following before section 1008:
Execution of documents
1007.1 Any by-law, notice, resolution, requisition, statement or other document required or permitted to be executed or signed by more than one person for the purposes of this Act may be executed or signed in several documents of like form, each of which is executed or signed by one or more of the persons. The documents if duly executed or signed by all persons required
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or permitted to sign them are deemed to constitute one document for the purposes of this Act. 2001, c. 9, s. 465
362. Subsection 1010(2) of the Act is replaced by the following:
Undelivered notices
(2) If a company, society, foreign company, provincial company or insurance holding company sends a notice or document to a shareholder, member or policyholder in accordance with section 1008 and it is returned on two consecutive occasions because the shareholder, member or policyholder cannot be found, the company, society, foreign company, provincial company or insurance holding company is not required to send any further notices or documents to them until it is informed in writing of their new address.
2001, c. 9, s. 465
363. Section 1013 of the French version of the Act is replaced by the following:
Mentions au registre des valeurs mobilières
1013. Les mentions au registre des valeurs mobilières et sur les certificats de valeurs mobilières émis par la société ou la société de portefeuille d’assurances établissent que les personnes au nom desquelles les valeurs mobilières sont inscrites sont propriétaires des valeurs mentionnées dans le registre ou sur les certificats.
2001, c. 9, s. 465
364. Section 1021 of the Act is renumbered as subsection 1021(1) and is amended by adding the following:
Incorporation by reference
(2) The regulations may incorporate any material by reference regardless of its source and either as it exists on a particular date or as amended from time to time.
Incorporated material is not a regulation
(3) Material does not become a regulation for the purposes of the Statutory Instruments Act because it is incorporated by reference.
2001, c. 9, s. 465
365. (1) Subparagraph 1027(1)(a)(ii) of the Act is replaced by the following: (ii) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than five years, or to both; and
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Institutions
2001, c. 9, s. 465
(2) Subsection 1027(3) of the Act is replaced by the following:
Additional fine
(3) If a person has been convicted of an offence under this Act, the court may, if it is satisfied that as a result of the commission of the offence the convicted person acquired any monetary benefits or that monetary benefits accrued to the convicted person or their spouse, common-law partner or other dependant, order the convicted person to pay, despite the maximum amount of any fine that may otherwise be imposed under this Act, an additional fine in an amount equal to three times the court’s estimation of the amount of those monetary benefits.
2001, c. 9, s. 465
366. Section 1032 of the Act is replaced by the following:
Appeal of final order
1032. (1) An appeal lies to the court of appeal of a province from any final order made by a court of that province under this Act.
Appeal with leave
(2) An appeal lies to the court of appeal of a province from any order, other than a final order made by a court of that province, only with leave of the court of appeal in accordance with the rules applicable to that court. 367. The Act is amended by adding the following after section 1033: PART XX DOCUMENTS IN ELECTRONIC OR OTHER FORM
Definitions
“electronic document” « document électronique »
“information system” « système de traitement de l’information »
1034. The following definitions apply in this Part. “electronic document” means, except in section 1043, any form of representation of information or concepts that is fixed in any medium in or by electronic, optical or other similar means and that can be read or perceived by a person or by any means. “information system” means a system used to generate, send, receive, store or otherwise process an electronic document.
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Application
1035. This Part other than sections 1046 and 1047 does not apply in respect of any notice, document or other information that under this Act or the regulations is sent to or issued by the Minister, the Superintendent or the Commissioner or any prescribed notice, document or information.
Use not mandatory
1036. Nothing in this Act or the regulations requires a person to create or provide an electronic document.
Consent and other requirements
1037. (1) Despite anything in this Part, a requirement under this Act or the regulations to provide a notice, document or other information is not satisfied by providing an electronic document unless
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(a) the addressee consents and designates an information system for the receipt of the electronic document; (b) the electronic document is, unless otherwise prescribed, provided to the designated information system; and (c) the prescribed requirements are complied with.
Regulations — revocation of consent
(2) The Governor in Council may make regulations respecting the revocation of the consent referred to in paragraph (1)(a).
Creation or provision of information
1038. A requirement under this Act or the regulations to create or provide a notice, document or other information is satisfied by creating or providing an electronic document if (a) the incorporating instrument or by-laws of the company, insurance holding company, foreign company, society or provincial company, as the case may be, do not provide otherwise; and (b) the prescribed requirements are complied with.
2004-2005 Creation of information in writing
Institutions 1039. A requirement under this Act or the regulations to create a notice, document or other information in writing is satisfied by creating an electronic document if in addition to the conditions set out in section 1038 (a) the information in the electronic document is accessible so as to be usable for subsequent reference; and (b) the prescribed requirements are complied with.
Provision of information in writing
1040. A requirement under this Act or the regulations to provide a notice, document or other information in writing is satisfied by providing an electronic document if in addition to the conditions set out in section 1038 (a) the information in the electronic document is accessible by the addressee and capable of being retained by them so as to be usable for subsequent reference; and (b) the prescribed requirements are complied with.
Multiple copies
1041. A requirement under this Act or the regulations to provide two or more copies of a document at the same time to one addressee is satisfied by providing one copy of the electronic document.
Registered mail
1042. A requirement under this Act or the regulations to provide a document by registered mail is not satisfied by providing an electronic document except in the prescribed circumstances.
Statutory declarations and affidavits
1043. (1) A statutory declaration or affidavit required under this Act or the regulations may be created or provided in an electronic document if (a) the person who makes the statutory declaration or affidavit signs it with their secure electronic signature;
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(b) the authorized person before whom the statutory declaration or affidavit is made signs it with their secure electronic signature; and (c) the requirements of sections 1036 to 1042 are complied with. Definitions
(2) For the purposes of this section, “electronic document” and “secure electronic signature” have the same meaning as in subsection 31(1) of the Personal Information Protection and Electronic Documents Act.
References to “electronic document”
(3) For the purpose of complying with paragraph (1)(c), references to “electronic document” in sections 1036 to 1042 are to be read as references to “electronic document within the meaning of subsection 31(1) of the Personal Information Protection and Electronic Documents Act”.
Signatures
1044. A requirement under this Act or the regulations for a signature or for a document to be executed, except in respect of a statutory declaration or affidavit, is satisfied in respect of an electronic document if the prescribed requirements are complied with and the signature results from the application by the person of a technology or process that permits the following to be proved: (a) the signature resulting from the use by the person of the technology or process is unique to the person; (b) the technology or process is used by the person to incorporate their signature into, attach it to or associate it with the electronic document; and (c) the technology or process can be used to identify the person using the technology or process.
Regulations — provision and receipt of documents
1045. The Governor in Council may make regulations respecting the time and place at which and the circumstances under which an electronic document is considered to be provided or received.
Content and form of notices and documents
1046. The Minister, Superintendent or Commissioner may establish the requirements for the content and fix the form, including electronic
2004-2005
Institutions and other forms, of notices and documents sent to or issued by each of them under this Act or the regulations, including (a) the notices and documents that may be sent in electronic or other form; (b) the persons or classes of persons who may send notices and documents; (c) their signature in electronic or other form or their execution, adoption or authorization in a manner that is to have the same effect for the purposes of this Act as their signature; (d) the time and place at which and the circumstances under which electronic documents are considered to be sent or received; and (e) any matter necessary for the purposes of the application of this section.
Exemption
1047. In the prescribed circumstances, the Minister, the Superintendent or the Commissioner may, on any conditions that they consider appropriate, exempt from the application of any provision of this Act requiring a notice or document to be sent to them any notice or document, or class of notice or document, containing information similar to that contained in a notice or document required to be made public under any other Act of Parliament or any Act of the legislature of a province.
1991, c. 45
TRUST AND LOAN COMPANIES ACT 368. (1) The definitions “form of proxy” and “proxy” in section 2 of the Trust and Loan Companies Act are replaced by the following:
“form of proxy” « formulaire de procuration »
“form of proxy” means a form of proxy as defined in the regulations;
“proxy” « procuration »
“proxy” means a proxy as defined in the regulations; (2) Section 2 of the Act is amended by adding the following in alphabetical order:
224 “going-private transaction” « transaction de fermeture »
“minor” « mineur »
“squeeze-out transaction” « transaction d’éviction »
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“going-private transaction” means a goingprivate transaction as defined in the regulations; “minor” has the same meaning as in the applicable provincial law and in the absence of any such law has the same meaning as the word “child” in the United Nations Convention on the Rights of the Child adopted in the United Nations General Assembly on November 20, 1989; “squeeze-out transaction” means a transaction by a company that is not a distributing company that requires an amendment to a by-law referred to in subsection 222(1) and that would directly or indirectly result in the interest of a holder of shares of a class of shares being terminated without their consent and without substituting an interest of equivalent value in shares issued by the company that have rights and privileges equal to or greater than those of the shares of the affected class; (3) Section 2 of the French version of the Act is amended by adding the following in alphabetical order:
« société n’ayant pas fait appel au public » French version only
« société n’ayant pas fait appel au public » S’entend d’une société autre qu’une société ayant fait appel au public. 369. The Act is amended by adding the following after section 2.2:
Regulations — distributing company
2.3 (1) The Governor in Council may make regulations respecting the determination of what constitutes a distributing company for the purposes of this Act.
Exemption — company
(2) On the application of a company, the Superintendent may determine that it is not or was not a distributing company if the Superintendent is satisfied that the determination would not prejudice any of its security holders.
Exemption — class of companies
(3) The Superintendent may determine that members of a class of companies are not or were not distributing companies if the Superintendent is satisfied that the determination would not prejudice any security holder of a member of the class.
2004-2005 1997, c. 15, s. 340
Institutions 370. Section 11 of the Act is repealed. 371. Section 19 of the Act is replaced by the following:
Authority of directors and officers
19. (1) No company and no guarantor of an obligation of a company may assert against a person dealing with the company or against a person who has acquired rights from the company that (a) the company’s incorporating instrument or any by-laws of the company have not been complied with; (b) the persons named as directors of the company in the most recent return sent to the Superintendent under section 499 are not the directors of the company; (c) the place named in the incorporating instrument or by-laws of the company is not the place where the head office of the company is situated; (d) a person held out by the company as a director, officer or representative of the company has not been duly appointed or has no authority to exercise the powers and perform the duties that are customary in the business of the company or usual for a director, officer or representative; or (e) a document issued by any director, officer or representative of the company with actual or usual authority to issue the document is not valid or not genuine.
Exception — knowledge
(2) Subsection (1) does not apply in respect of a person who has or ought to have knowledge of a situation described in that subsection by virtue of their relationship to the company. 372. Paragraph 27(1)(b) of the Act is replaced by the following: (b) the province in which the head office of the company is to be situated; and 373. (1) Subsection 65(1) of the Act is replaced by the following:
Shares issued in series
65. (1) The by-laws of a company may, subject to any limitations set out in them, authorize the issue of any class of shares in one or more series and may
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(a) fix the maximum number of shares in each series and determine the designation, rights, privileges, restrictions and conditions attaching to them; and (b) authorize the directors to do anything referred to in paragraph (a). (2) Subsection 65(5) of the Act is replaced by the following: Material to Superintendent
(5) If the directors exercise their authority under paragraph (1)(b), the directors shall, before the issue of shares of the series, send to the Superintendent a copy of the by-law authorizing the directors to fix the rights, privileges, restrictions and conditions of those shares and shall provide the Superintendent with particulars of the proposed series of shares.
1997, c. 15, s. 345
374. Subsection 69(2.1) of the Act is replaced by the following:
Exception
(2.1) Despite subsection (2), a company may, subject to subsection (2.2), record in the stated capital account maintained for the shares of a class or series any part of the consideration it receives in an exchange if it issues shares (a) in exchange for (i) property of a person who immediately before the exchange did not deal with the company at arm’s length within the meaning of that expression in the Income Tax Act, (ii) shares of or another interest in a body corporate that immediately before the exchange or because of it did not deal with the company at arm’s length within the meaning of that expression in the Income Tax Act, or (iii) property of a person who immediately before the exchange dealt with the company at arm’s length within the meaning of that expression in the Income Tax Act if the person, the company and all of the holders of shares in the class or series of shares so issued consent to the exchange; (b) under an agreement referred to in subsection 229(1); or
2004-2005
Institutions (c) to shareholders of an amalgamating body corporate who receive the shares in addition to or instead of securities of the amalgamated company. 375. Subsection 75(1) of the French version of the Act is replaced by the following:
Exception — représentant personnel
75. (1) La société — ainsi que ses filiales si elle le leur permet — peut, en qualité de représentant personnel, mais à condition de ne pas en avoir la propriété effective, détenir soit des actions de la société ou d’une personne morale qui la contrôle, soit des titres de participation d’une entité non constituée en personne morale qui la contrôle. 376. The Act is amended by adding the following after section 75:
Exception — conditions before acquisition
75.1 (1) A company may permit its subsidiary to acquire shares of the company, shares of an entity that controls the company or any ownership interests of any unincorporated entity that controls the company if before the subsidiary acquires them the conditions prescribed for the purposes of this subsection are met.
Conditions after acquisition
(2) After a subsidiary has acquired shares or ownership interests in accordance with subsection (1), the conditions prescribed for the purposes of this subsection are to be met.
Non-compliance with conditions
(3) Despite section 15 and subsection 69(2), the issue and acquisition of the shares or ownership interests are subject to the prescribed requirements if (a) the company permits the subsidiary to acquire the shares or ownership interests; and (b) either (i) a condition prescribed for the purposes of subsection (1) was not met, or (ii) a condition prescribed for the purposes of subsection (2) was not met or ceased to be met.
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377. Section 89 of the Act is replaced by the following: Signatures
89. (1) A security certificate shall be signed by or bear the printed or otherwise mechanically reproduced signature of at least one of the following: (a) a director or officer of the company; (b) a registrar or transfer agent of the company or a branch transfer agent or a natural person on their behalf; or (c) a trustee who certifies it in accordance with a trust indenture.
Continuation of validity of signature
(2) If a security certificate contains a person’s printed or mechanically reproduced signature, the company may issue the security certificate even if the person has ceased to be a director or officer of the company. The security certificate is as valid as if the person were a director or officer at the date of its issue. 378. Section 91 of the Act is replaced by the following:
Restrictions and charges
91. (1) No charge in favour of a company and no restriction on transfer other than a constraint under Part VII is effective against a transferee of a security issued by the company if the transferee has no actual knowledge of the charge or restriction unless it or a reference to it is noted conspicuously on the security certificate.
No restriction
(2) If any of the issued shares of a distributing company remain outstanding and are held by more than one person, the company may not restrict the transfer or ownership of its shares except by way of a constraint under Part VII.
Continuance
(3) If a body corporate that is continued as a company under this Act has outstanding security certificates and the words “private company” or “private corporation” appear on the certificates, those words are deemed to be a notice of a charge or restriction for the purposes of subsection (1).
2004-2005
Institutions 379. (1) Subsection 96(1) of the Act is replaced by the following:
Dealings with registered owner
96. (1) A company or a trustee within the meaning of section 299 may, subject to subsections 140(5) to (7) and sections 141 to 144 and 148, treat the registered owner of a security as the person exclusively entitled to vote, to receive notices, to receive any interest, dividend or other payment in respect of the security and to exercise all of the rights and powers of an owner of the security. (2) Paragraph 96(2)(b) of the English version of the Act is replaced by the following: (b) the personal representative of a registered security holder who is a minor, an incompetent person or a missing person; or 380. Section 97 of the English version of the Act is replaced by the following:
Minors
97. If a minor exercises any rights of ownership in the securities of a company, no subsequent repudiation or avoidance is effective against the company. 381. Section 139 of the Act is renumbered as subsection 139(1) and is amended by adding the following:
Participation by electronic means
(2) Unless the by-laws provide otherwise, any person who is entitled to attend a meeting of shareholders may participate in the meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting if the company makes one available. A person who is participating in a meeting by one of those means is deemed for the purposes of this Act to be present at the meeting.
Regulations
(3) The Governor in Council may make regulations respecting the manner of and conditions for participating in a meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting. 382. Subsections 140(2) to (5) of the Act are replaced by the following:
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Order to delay calling annual meeting
(2) Despite subsection (1), the company may apply to the court for an order extending the time for calling an annual meeting.
Obligation to notify Superintendent
(3) The company shall give notice of the application to the Superintendent before any hearing concerning the application and shall provide the Superintendent with a copy of any order that is issued.
Superintendent’s right to appear
(4) The Superintendent is entitled to appear and be heard in person or by counsel at any hearing concerning the application.
Authority to fix record date
(5) The directors may in advance fix a record date, that is within the prescribed period, for the determination of shareholders for any purpose, including for a determination of which shareholders are entitled to
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(a) receive payment of a dividend; (b) participate in a liquidation distribution; (c) receive notice of a meeting of shareholders; or (d) vote at a meeting of shareholders.
Determination of record date
(6) If no record date is fixed, (a) the record date for the determination of shareholders who are entitled to receive notice of a meeting of shareholders is (i) at the close of business on the day immediately preceding the day on which the notice is given, or (ii) if no notice is given, the day on which the meeting is held; and (b) the record date for the determination of shareholders for any other purpose, other than to establish a shareholder’s right to vote, is at the close of business on the day on which the directors pass a resolution in respect of that purpose.
Notice of record date
(7) If a record date is fixed and unless notice of the record date is waived in writing by every holder of a share of the class or series affected whose name is set out in the securities register at the close of business on the day on which the
2004-2005
Institutions directors fix the record date, notice of the record date shall be given within the prescribed period by (a) advertisement in a newspaper in general circulation in the place where the company’s head office is situated and in each place in Canada where the company has a transfer agent or where a transfer of its shares may be recorded; and (b) written notice to each stock exchange in Canada on which the company’s shares are listed for trading. 383. Subsection 141(1) of the Act is replaced by the following:
Notice of meeting
141. (1) Notice of the time and place of a meeting of shareholders of a company shall be sent within the prescribed period to (a) each shareholder entitled to vote at the meeting; (b) each director; (c) the auditor of the company; and (d) the Superintendent.
Exception
(1.01) In the case of a company that is not a distributing company, notice may be sent within any shorter period specified in its by-laws. 384. Subsection 142(1) of the Act is replaced by the following:
Notice not required
142. (1) Notice of a meeting is not required to be sent to shareholders who are not registered on the records of the company or the company’s transfer agent on the record date fixed under paragraph 140(5)(c) or determined under paragraph 140(6)(a). 385. (1) Subsection 146(1) of the Act is replaced by the following:
Proposals
146. (1) Subject to subsections (1.1) and (1.2), a registered holder or beneficial owner of shares that may be voted at an annual meeting of shareholders may
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(a) submit to the company notice of any matter that they propose to raise at the meeting (in this section and section 147 referred to as a “proposal”); and (b) discuss at the meeting any matter in respect of which they would have been entitled to submit a proposal. Eligibility to submit proposal
(1.1) To be eligible to submit a proposal a person shall (a) for at least the prescribed period be the registered holder or beneficial owner of at least the prescribed number of the company’s outstanding shares; or (b) have the support of persons who, in the aggregate and including or not including the person who submits the proposal, have for at least the prescribed period been the registered holders or beneficial owners of at least the prescribed number of the company’s outstanding shares.
Information to be provided
(1.2) A proposal is to be accompanied by the following information: (a) the name and address of the person submitting the proposal and the names and addresses of their supporters, if any; and (b) the number of shares held or owned by the person and their supporters, if any, and the date that the shares were acquired.
Information not part of proposal
(1.3) The information provided under subsection (1.2) does not form part of a proposal or of the supporting statement referred to in subsection (3) and is not to be included for the purpose of the prescribed maximum number of words referred to in subsection (3).
Proof may be required
(1.4) If the company requests within the prescribed period that a person provide proof that they are eligible to submit a proposal, the person shall within the prescribed period provide proof that they meet the requirements of subsection (1.1). (2) Subsections 146(3) to (5) of the Act are replaced by the following:
Supporting statement
(3) At the request of the person who submits a proposal, the company shall set out in the management proxy circular or attach to it the
2004-2005
Institutions person’s statement in support of the proposal and their name and address. The statement and proposal together are not to exceed the prescribed maximum number of words.
Nomination of directors
(4) A proposal may include nominations for the election of directors if it is signed by one or more registered holders or beneficial owners of shares representing in the aggregate not less than 5% of the shares of the company or 5% of the shares of a class of its shares entitled to vote at the meeting at which the proposal is to be presented.
Exemption
(5) A company is not required to comply with subsections (2) and (3) if (a) the proposal is not submitted to the company at least the prescribed number of days before the anniversary date of the notice of meeting that was sent to shareholders in respect of the previous annual meeting of shareholders; (b) it clearly appears that the primary purpose of the proposal is to enforce a personal claim or redress a personal grievance against the company or its directors, officers or security holders; (b.1) it clearly appears that the proposal does not relate in a significant way to the business or affairs of the company; (c) the person submitting the proposal failed within the prescribed period before the company receives their proposal to present, in person or by proxy, at a meeting of shareholders a proposal that at their request had been set out in or attached to a management proxy circular; (d) substantially the same proposal was set out in or attached to a management proxy circular or dissident’s proxy circular relating to, and presented to shareholders at, a meeting of shareholders held within the prescribed period before the receipt of the proposal and did not receive the prescribed minimum amount of support at the meeting; or (e) the rights conferred by subsections (1) to (4) are being abused to secure publicity.
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Company may refuse to include proposal
(5.1) If a person who submits a proposal fails to continue to hold or own shares in accordance with paragraph (1.1)(a) or, as the case may be, does not continue to have the support of persons who are in the aggregate the registered holders or beneficial owners of the prescribed number of shares in accordance with paragraph (1.1)(b) until the end of the meeting, the company is not required to set out any proposal submitted by that person in or attach it to a management proxy circular for any meeting held within the prescribed period after the day of the meeting.
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386. (1) Subsections 147(1) and (2) of the Act are replaced by the following: Notice of refusal
147. (1) If a company refuses to include a proposal in a management proxy circular, it shall in writing notify the person submitting the proposal of its intention to omit the proposal from the management proxy circular and of the reasons for the refusal. It shall notify the person within the prescribed period after either the day on which it receives the proposal or, if it has requested proof under subsection 146(1.4), the day on which it receives the proof.
Application to court
(2) On the application of a person submitting a proposal who claims to be aggrieved by a company’s refusal under subsection (1), a court may restrain the holding of the meeting at which the proposal is sought to be presented and make any further order that it thinks fit. (2) Subsection 147(3) of the French version of the Act is replaced by the following:
Demande de la société
(3) La société ou toute personne qui prétend qu’une proposition lui cause un préjudice peut demander au tribunal une ordonnance autorisant la société à ne pas la faire figurer à la circulaire de la direction sollicitant des procurations ou en
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Institutions annexe; le tribunal, s’il est convaincu que le paragraphe 146(5) s’applique, peut rendre en l’espèce la décision qu’il estime pertinente.
2001, c. 9, s. 496
387. (1) Subsections 148(1) to (3) of the Act are replaced by the following:
List of shareholders entitled to notice
148. (1) A company shall prepare an alphabetical list of shareholders entitled to receive notice of a meeting showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 140(5)(c), no later than 10 days after that date; and (b) if no record date is fixed, on the record date determined under paragraph 140(6)(a).
Voting list
(2) The company shall prepare an alphabetical list of shareholders entitled to vote as of the record date showing the number of shares held by each shareholder (a) if a record date is fixed under paragraph 140(5)(d), no later than 10 days after that date; and (b) if no record date is fixed under paragraph 140(5)(d), no later than 10 days after a record date is fixed under paragraph 140(5)(c) or no later than the record date determined under paragraph 140(6)(a), as the case may be.
Entitlement to vote
(3) A shareholder whose name appears on a list prepared under subsection (2) is entitled to vote the shares shown opposite their name. (2) The portion of subsection 148(4) of the Act before paragraph (a) is replaced by the following:
Examination of list
(4) A shareholder may examine the list of shareholders 388. Section 154 of the Act is amended by adding the following after subsection (2):
Electronic voting
(3) Despite subsection (1) and unless the bylaws provide otherwise, any vote referred to in that subsection may be held entirely by means of a telephonic, electronic or other communication facility if the company makes one available.
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Voting while participating electronically
(4) Unless the by-laws provide otherwise, any person who is participating in a meeting of shareholders under subsection 139(2) and entitled to vote at that meeting may vote by means of the telephonic, electronic or other communication facility that the company has made available for that purpose.
Regulations
(5) The Governor in Council may make regulations respecting the manner of and conditions for voting at a meeting of shareholders by means of a telephonic, electronic or other communication facility.
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389. Section 155 of the Act is amended by adding the following after subsection (2): Evidence
(3) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution. 390. Paragraph 156(3)(a) of the Act is replaced by the following: (a) a record date has been fixed under paragraph 140(5)(c) and notice of it has been given under subsection 140(7); 391. Subsection 157(1) of the Act is replaced by the following:
Court may order meeting to be called
157. (1) A court may, on the application of a director, a shareholder who is entitled to vote at a meeting of shareholders or the Superintendent, order a meeting to be called, held or conducted in the manner that the court directs if (a) it is impracticable to call the meeting within the time or in the manner in which it is to be called; (b) it is impracticable to conduct the meeting in the manner required by this Act or the bylaws; or (c) the court thinks that the meeting ought to be called, held or conducted within the time or in the manner that it directs for any other reason.
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Institutions
1997, c. 15, s. 348
392. (1) The definition “registrant” in section 160.01 of the Act is repealed.
1997, c. 15, s. 348
(2) The definition ““solicit” or “solicitation”” in section 160.01 of the Act is replaced by the following:
“solicitation” « sollicitation »
“solicitation” (a) includes (i) a request for a proxy whether or not accompanied by a form of proxy, (ii) a request to execute or not to execute a form of proxy or to revoke a proxy, (iii) the sending of a form of proxy or other communication to a shareholder under circumstances reasonably calculated to result in the procurement, withholding or revocation of a proxy, and (iv) the sending of a form of proxy to a shareholder under subsection 160.04(1); but (b) does not include (i) the sending of a form of proxy in response to an unsolicited request made by or on behalf of a shareholder, (ii) the performance of administrative acts or professional services on behalf of a person soliciting a proxy, (iii) the sending by an intermediary of the documents referred to in subsection 160.07(1), (iv) a solicitation by a person in respect of shares of which they are the beneficial owner, (v) a prescribed public announcement by a shareholder of how they intend to vote and the reasons for that decision, (vi) a communication for the purpose of obtaining the support of persons in accordance with paragraph 146(1.1)(b), or (vii) a communication, other than a solicitation by or on behalf of the management of a company, that is made to shareholders in the prescribed circumstances.
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(3) Section 160.01 of the Act is amended by adding the following in alphabetical order: “intermediary” « intermédiaire »
“intermediary” means a person who holds a security on behalf of another person who is not the registered holder of the security, and includes (a) a securities broker or dealer required to be registered to trade or deal in securities under the laws of any jurisdiction; (b) a securities depositary; (c) a financial institution; (d) in respect of a clearing agency, a securities dealer, trust company, association within the meaning of section 2 of the Cooperative Credit Associations Act, bank or other person, including another clearing agency, on whose behalf the clearing agency or its nominee holds securities of an issuer; (e) a trustee or administrator of a selfadministered retirement savings plan, retirement income fund or education savings plan or another similar self-administered savings or investment plan that is registered under the Income Tax Act; (f) a nominee of a person referred to in any of paragraphs (a) to (e); and (g) a person who performs functions similar to those performed by a person referred to in any of paragraphs (a) to (e) and holds a security registered in their name, or in the name of their nominee, on behalf of another person who is not the registered holder of the security.
1997, c. 15, s. 348
393. Subsection 160.04(2) of the Act is replaced by the following:
2004-2005 Exception
Institutions (2) The management of a company is not required to send a form of proxy under subsection (1) if the company (a) is not a distributing company; and (b) has 50 or fewer shareholders who are entitled to vote at a meeting, two or more joint holders of a share being counted as one shareholder. 394. Section 160.05 of the Act is amended by adding the following after subsection (1):
Exceptions
(1.1) Despite paragraph (1)(b), it is not necessary to send a dissident’s proxy circular if (a) the total number of shareholders whose proxies are solicited is 15 or fewer, two or more joint holders of a share being counted as one shareholder; or (b) the solicitation is conveyed by public broadcast, speech or publication and the prescribed requirements are complied with.
1997, c. 15, s. 348
395. The portion of subsection 160.06(3) of the Act before paragraph (a) is replaced by the following:
Vote by show of hands
(3) Despite subsections (1) and (2) and unless a shareholder or proxyholder demands a ballot, if the chairperson of a meeting of shareholders declares to the meeting that, if a ballot were conducted, the total number of votes attached to shares represented at the meeting by proxy required to be voted against what, to the knowledge of the chairperson, would be the decision of the meeting on a matter or group of matters is less than 5% of all the votes that might be cast by shareholders in person or by proxy,
1997, c. 15, s. 348
396. Section 160.07 of the Act is replaced by the following:
Duty of intermediary
160.07 (1) Shares of a company that are registered in the name of an intermediary or an intermediary’s nominee and not beneficially owned by the intermediary may not be voted unless the intermediary sends to the beneficial owner
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(a) a copy of the notice of the meeting, annual statement, management proxy circular and dissident’s proxy circular and any other documents, other than the form of proxy, that were sent to shareholders by or on behalf of any person for use in connection with the meeting; and (b) a written request for voting instructions except if the intermediary has already received written voting instructions from the beneficial owner. When documents to be sent
(2) The intermediary shall send the documents referred to in subsection (1) without delay after they receive the documents referred to in paragraph (1)(a).
Restriction on voting
(3) An intermediary or a proxyholder appointed by them may not vote shares that the intermediary does not beneficially own and that are registered in the name of the intermediary or their nominee unless the intermediary or proxyholder, as the case may be, receives written voting instructions from the beneficial owner.
Copies
(4) A person by or on behalf of whom a solicitation is made shall on request and without delay provide the intermediary, at the person’s expense, with the necessary number of copies of the documents referred to in paragraph (1)(a).
Instructions to intermediary
(5) The intermediary shall vote or appoint a proxyholder to vote in accordance with any written voting instructions received from the beneficial owner.
Beneficial owner as proxyholder
(6) If a beneficial owner so requests and provides an intermediary with the appropriate documentation, the intermediary shall appoint the beneficial owner or a nominee of the beneficial owner as proxyholder.
Effect of intermediary’s failure to comply
(7) The failure of an intermediary to comply with any of subsections (1) to (6) does not render void any meeting of shareholders or any action taken at the meeting.
Intermediary may not vote
(8) Nothing in this Part gives an intermediary the right to vote shares that they are otherwise prohibited from voting.
2004-2005 Exemption
Institutions 160.071 The Governor in Council may make regulations respecting the conditions under which a company is exempt from any of the requirements of sections 160.02 to 160.07. 397. The Act is amended by adding the following after section 169:
Election or appointment as director
169.1 The election or appointment of a person as a director is subject to the following: (a) the person was present at the meeting when the election or appointment took place and did not refuse to hold office as a director; or (b) the person was not present at the meeting when the election or appointment took place but (i) consented in writing to hold office as a director before the election or appointment or within 10 days after it, or (ii) acted as a director after the election or appointment. 398. Paragraphs 172(1)(g) and (h) of the Act are replaced by the following: (g) a director may be removed from office only if the number of votes cast in favour of a motion to remove the director is greater than the product of the number of directors required by the by-laws and the number of votes cast against the motion; and (h) the number of directors required by the by-laws may be decreased only if the number of votes cast in favour of a motion to decrease the number of directors is greater than the product of the number of directors required by the by-laws and the number of votes cast against the motion. 399. Subsection 181(1) of the Act is replaced by the following:
Directors filling vacancy
181. (1) Despite section 187 but subject to subsection (2) and sections 180 and 182, a quorum of directors may fill a vacancy among the directors except a vacancy resulting from a change in the by-laws by which the number or the minimum or maximum number of directors
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is increased or from a failure to elect the number or minimum number of directors provided for in the by-laws.
400. Paragraph 182(a) of the Act is replaced by the following: (a) the remaining directors elected by the holders of that class or series of shares may fill the vacancy except one resulting from an increase in the number or the minimum or maximum number of directors for that class or series or from a failure to elect the number or minimum number of directors provided for in the by-laws for that class or series; 401. Subsection 186(3) of the Act is replaced by the following: Director continues to be present
(3) A director who is present at a meeting of directors or of a committee of directors but is not, in accordance with subsection 208(1), present at any particular time during the meeting is considered to be present for the purposes of this section. 402. Section 188.1 of the Act is amended by adding the following after subsection (4):
Evidence
(5) Unless a ballot is demanded, an entry in the minutes of a meeting that the chairperson declared a resolution to be carried or defeated is in the absence of evidence to the contrary proof of that fact without proof of the number or proportion of votes recorded in favour of or against the resolution. 403. Paragraphs 202(b) and (c) of the Act are replaced by the following: (b) fill a vacancy among the directors, on a committee of directors or in the office of auditor, or appoint additional directors; (c) issue or cause to be issued securities, including an issue of shares of a series that is authorized in accordance with section 65, except in accordance with any authorization made by the directors;
2004-2005
Institutions 404. Section 207 of the Act is replaced by the following:
Disclosure of interest
207. (1) A director or officer of a company shall disclose to the company, in writing or by requesting to have it entered in the minutes of a meeting of directors or a meeting of a committee of directors, the nature and extent of any interest they have in a material contract or material transaction with the company, whether entered into or proposed, if they (a) are a party to the contract or transaction; (b) are a director or officer of a party to the contract or transaction or a person acting in a similar capacity; or (c) have a material interest in a party to the contract or transaction.
Time of disclosure — director
(2) The disclosure shall be made in the case of a director (a) at the meeting of directors, or of a committee of directors, at which the proposed contract or transaction is first considered; (b) if at the time of the meeting referred to in paragraph (a) the director was not interested in the proposed contract or transaction, at the first one after they become interested in it; (c) if the director becomes interested after a contract or transaction is entered into, at the first one after they become interested; or (d) if a person who is interested in a contract or transaction becomes a director, at the first one after they become a director.
Time of disclosure — officer
(3) The disclosure shall be made in the case of an officer who is not a director (a) immediately after they become aware that the contract, transaction, proposed contract or proposed transaction is to be considered or has been considered at a meeting of directors or of a committee of directors; (b) if they become interested after the contract or transaction is entered into, immediately after they become interested; or
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(c) if a person who is interested in a contract or transaction becomes an officer, immediately after they become an officer. Time of disclosure — contract not requiring approval
(4) If the material contract or material transaction, whether entered into or proposed, is one that in the ordinary course of the company’s business would not require approval by the directors or shareholders, the director or officer shall disclose to the company, in writing or by requesting to have it entered in the minutes of a meeting of directors or of a committee of directors, the nature and extent of their interest immediately after they become aware of the contract or transaction.
1997, c. 15, s. 363(1)
405. Subsection 208(1) of the Act is replaced by the following:
Director to abstain
208. (1) A director who is required to make a disclosure under subsection 207(1) shall not be present at any meeting of directors, or of a committee of directors, while the contract or transaction is being considered or vote on any resolution to approve it unless the contract or transaction (a) relates primarily to their remuneration as a director, officer, employee or agent of the company, an entity controlled by the company or an entity in which the company has a substantial investment; (b) is for indemnity under section 217 or insurance under section 218; or (c) is with an affiliate of the company.
406. Sections 209 to 211 of the Act are replaced by the following: General notice
209. (1) For the purposes of subsection 207(1), a general notice to the directors declaring that a director or officer is to be regarded as interested for any of the following reasons in a contract or transaction entered into with a party is a sufficient declaration of interest in relation to any contract or transaction with that party:
2004-2005
Institutions (a) the director or officer is a director or officer of a party referred to in paragraph 207(1)(b) or (c) or a person acting in a similar capacity; (b) the director or officer has a material interest in the party; or (c) there has been a material change in the nature of the director’s or officer’s interest in the party.
Access to disclosures
(2) The shareholders of the company may examine the portions of any minutes of meetings of directors or committees of directors that contain disclosures under subsection 207(1), or the portions of any other documents that contain those disclosures, during the usual business hours of the company.
Avoidance standards
210. (1) A contract or transaction for which disclosure is required under subsection 207(1) is not invalid and a director or officer is not accountable to the company or its shareholders for any profit realized from it by reason only of the director’s or officer’s interest in the contract or transaction or the fact that the director was present or was counted to determine whether a quorum existed at the meeting of directors, or of a committee of directors, that considered it if (a) the director or officer disclosed their interest in accordance with section 207 and subsection 209(1); (b) the directors approved the contract or transaction; and (c) the contract or transaction was reasonable and fair to the company at the time that it was approved.
Confirmation by shareholders
(2) Even if the conditions set out in subsection (1) are not met, a director or officer acting honestly and in good faith is not accountable to the company or its shareholders for any profit realized from a contract or transaction for which disclosure was required and the contract or transaction is not invalid by reason only of the director’s or officer’s interest in it if
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(a) the contract or transaction is approved or confirmed by special resolution at a meeting of shareholders; (b) disclosure of the interest was made to the shareholders in a manner sufficient to indicate its nature before the contract or transaction was approved or confirmed; and (c) the contract or transaction was reasonable and fair to the company at the time that it was approved or confirmed. Court may set aside or require accounting
211. If a director or officer of a company fails to comply with any of sections 207 to 210, a court, on application of the company or any of its shareholders, may set aside the contract or transaction on any terms that the court thinks fit and may require the director or officer to account to the company for any profit or gain realized on it. 407. Section 212 of the English version of the Act is replaced by the following:
Director liability
212. (1) Directors of a company who vote for or consent to a resolution of the directors authorizing the issue of a share contrary to subsection 68(1) or the issue of subordinated indebtedness contrary to section 83 for a consideration other than money are jointly and severally, or solidarily, liable to the company to make good any amount by which the consideration received is less than the fair equivalent of the money that the company would have received if the share or subordinated indebtedness had been issued for money on the date of the resolution.
Further liability
(2) Directors of a company who vote for or consent to a resolution of the directors authorizing any of the following are jointly and severally, or solidarily, liable to restore to the company any amounts so distributed or paid and not otherwise recovered by the company and any amounts in relation to any loss suffered by the company: (a) a redemption or purchase of shares contrary to section 74; (b) a reduction of capital contrary to section 78;
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Institutions (c) a payment of a dividend contrary to section 82; (d) a payment of an indemnity contrary to section 217; or (e) any transaction contrary to Part XI. 408. Subsection 215(1) of the English version of the Act is replaced by the following:
Directors liable for wages
215. (1) Subject to subsections (2) and (3), the directors of a company are jointly and severally, or solidarily, liable to each employee of the company for all debts not exceeding six months wages payable to the employee for services performed for the company while they are directors.
2001, c. 9, ss. 503 and 504(F)
409. Sections 216 and 217 of the Act are replaced by the following:
Defence — due diligence
216. (1) A director, officer or employee of a company is not liable under section 212 or 215 or subsection 494(1) and has fulfilled their duty under subsection 162(2) if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on (a) financial statements of the company that were represented to them by an officer of the company or in a written report of the auditor of the company fairly to reflect the financial condition of the company; or (b) a report of a person whose profession lends credibility to a statement made by them.
Defence — good faith
(2) A director or officer of a company has fulfilled their duty under subsection 162(1) if they relied in good faith on (a) financial statements of the company that were represented to them by an officer of the company or in a written report of the auditor of the company fairly to reflect the financial condition of the company; or (b) a report of a person whose profession lends credibility to a statement made by them.
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Indemnification
217. (1) A company may indemnify a director or officer of the company, a former director or officer of the company or another person who acts or acted, at the company’s request, as a director or officer of or in a similar capacity for another entity against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, reasonably incurred by them in respect of any civil, criminal, administrative, investigative or other proceeding in which they are involved because of that association with the company or other entity.
Advances
(2) A company may advance amounts to the director, officer or other person for the costs, charges and expenses of a proceeding referred to in subsection (1). They shall repay the amounts if they do not fulfil the conditions set out in subsection (3).
No indemnification
(3) A company may not indemnify a person under subsection (1) unless
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(a) the person acted honestly and in good faith with a view to the best interests of, as the case may be, the company or the other entity for which they acted at the company’s request as a director or officer or in a similar capacity; and (b) in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, the person had reasonable grounds for believing that their conduct was lawful. Indemnification — derivative actions
(4) A company may with the approval of a court indemnify a person referred to in subsection (1) or advance amounts to them under subsection (2) — in respect of an action by or on behalf of the company or other entity to procure a judgment in its favour to which the person is made a party because of the association referred to in subsection (1) with the company or other entity — against all costs, charges and expenses reasonably incurred by them in connection with that action if they fulfil the conditions set out in subsection (3).
2004-2005 Right to indemnity
Institutions (5) Despite subsection (1), a person referred to in that subsection is entitled to be indemnified by the company in respect of all costs, charges and expenses reasonably incurred by them in connection with the defence of any civil, criminal, administrative, investigative or other proceeding to which the person is subject because of the association referred to in subsection (1) with the company or other entity described in that subsection if the person (a) was not judged by the court or other competent authority to have committed any fault or omitted to do anything that they ought to have done; and (b) fulfils the conditions set out in subsection (3).
Heirs and personal representatives
(6) A company may, to the extent referred to in subsections (1) to (5) in respect of the person, indemnify the heirs or personal representatives of any person whom the company may indemnify under those subsections. 410. Paragraph 218(b) of the Act is replaced by the following: (b) in the capacity of a director or officer of another entity or while acting in a similar capacity for another entity, if they act or acted in that capacity at the company’s request, except if the liability relates to a failure to act honestly and in good faith with a view to the best interests of the entity. 411. Paragraph 222(1)(j) of the Act is replaced by the following: (j) change the province in which the head office of the company is situated. 412. Paragraph 229(2)(a) of the Act is replaced by the following: (a) the name of the amalgamated company and the province in which its head office is to be situated; 413. (1) Subsection 231(2) of the Act is replaced by the following:
Right to vote
(2) Each share of an applicant carries the right to vote in respect of an amalgamation agreement whether or not it otherwise carries the right to vote.
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(2) Subsection 231(3) of the English version of the Act is replaced by the following: Separate vote for class or series
(3) The holders of shares of a class or series of shares of each applicant are entitled to vote separately as a class or series in respect of an amalgamation agreement if the agreement contains a provision that, if it were contained in a proposed amendment to the by-laws or incorporating instrument of the applicant, would entitle those holders to vote separately as a class or series. 414. Subsections 242(1) and (2) of the Act are replaced by the following:
Head office
242. (1) A company shall at all times have a head office in the province specified in its incorporating instrument or by-laws.
Change of head office
(2) The directors of a company may change the address of the head office within the province specified in the incorporating instrument or by-laws. 415. Subsection 244(5) of the Act is replaced by the following:
Access to company records
(5) Shareholders and creditors of a company and their personal representatives may examine the records referred to in subsection 243(1) during the usual business hours of the company and may take extracts from them free of charge or have copies of them made on payment of a reasonable fee. If the company is a distributing company, any other person may on payment of a reasonable fee examine those records during the usual business hours of the company and take extracts from them or have copies of them made. 416. Subsection 245(3) of the Act is replaced by the following:
Entitlement to list
(3) A shareholder, policyholder who is entitled to vote or creditor of a company or their personal representative — or if the company is a distributing company, any person — is entitled to a basic list of shareholders of the company.
2001, c. 9, s. 512
417. (1) Subsections 250(1) and (2) of the Act are replaced by the following:
2004-2005
Institutions
Location and processing of information or data
250. (1) Subject to subsection (3), a company shall maintain and process in Canada any information or data relating to the preparation or maintenance of the records referred to in section 243 or of its central securities register unless the Superintendent has, subject to any terms and conditions that the Superintendent considers appropriate, exempted the company from the application of this section.
Copies
(2) Subject to subsections (4) and (5), the company may maintain copies of the records referred to in section 243 or of its central securities register outside Canada and may process outside Canada any information or data relating to those copies. (2) Subsection 250(3) of the French version of the Act is replaced by the following:
Exception
(3) Le paragraphe (1) ne s’applique pas à l’égard des succursales de la société qui sont situées à l’étranger ou des clients de celles-ci.
2001, c. 9, s. 513
418. Subsection 253(3) of the Act is replaced by the following:
Access to central securities register
(3) Shareholders and creditors of a company and their personal representatives may examine the central securities register during the usual business hours of the company and may take extracts from it free of charge or have copies of it made on payment of a reasonable fee. If the company is a distributing company, any other person may on payment of a reasonable fee examine the central securities register during the usual business hours of the company and take extracts from it or have copies of it made.
Electronic access
(4) The company may make the information contained in the central securities register available by any mechanical or electronic data processing system or other information storage device that is capable of reproducing it in intelligible written form within a reasonable time.
Affidavit and undertaking
(5) A person who wishes to examine the central securities register, take extracts from it or have copies of it made shall provide the company with an affidavit containing their name and address — or if they are an entity,
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the name and address for service of the entity — and with an undertaking that the information contained in the register will not be used except in the same way as a list of shareholders may be used under section 247. In the case of an entity, the affidavit is to be sworn by a director or officer of the entity or a person acting in a similar capacity.
Supplementary information
(6) A person who wishes to examine a central securities register, take extracts from it or have copies of it made may on payment of a reasonable fee, if they state in the accompanying affidavit that supplementary information is required, request the company or its agent to provide supplementary information setting out any changes made to the register.
When supplementary information to be provided
(7) A company or its agent shall provide the supplementary information within (a) 10 days after the day on which the central securities register is examined if the changes take place before that day; and (b) 10 days after the day to which the supplementary information relates if the changes take place on or after the day on which the central securities register is examined. 419. Section 261 of the Act is replaced by the following:
Corporate seal
261. (1) A company may adopt a corporate seal and change one that it adopted.
Validity of unsealed documents
(2) A document executed on behalf of a company is not invalid merely because a corporate seal is not affixed to it. 420. (1) The definitions “distributing company” and “insider” in subsection 270(1) of the Act are repealed. (2) The definition “business combination” in subsection 270(1) of the Act is replaced by the following:
2004-2005 “business combination” « regroupement d’entreprises »
Institutions “business combination” means an acquisition of all or substantially all of the assets of one body corporate by another, an amalgamation of two or more bodies corporate or any similar reorganization between two or more bodies corporate; (3) Subsections 270(3) and (4) of the Act are repealed.
1997, c. 15, ss. 367-368
421. Sections 271 to 274 of the Act are replaced by the following:
Insider report
271. An insider shall submit an insider report in accordance with the regulations.
Exemption by Superintendent
272. On application by an insider, the Superintendent may in writing and on any terms that the Superintendent thinks fit exempt the insider from any of the requirements of section 271. The exemption may be given retroactive effect and the Superintendent shall publish the particulars of the exemption and the reasons for it in a periodical available to the public.
Regulations
273. The Governor in Council may make regulations for carrying out the purposes of sections 271 and 272, including (a) defining “insider” for the purposes of sections 271 and section 272; (b) respecting the form and content of an insider report; and (c) respecting the submission or publication of an insider report.
1999, c. 31, ss. 215-216
422. Sections 275 to 287 of the Act are replaced by the following:
Meaning of “insider”
275. (1) In this section, “insider” means with respect to a distributing company (a) a director or officer of the company; (b) a director or officer of a subsidiary of the company; (c) a director or officer of a body corporate that enters into a business combination with the company; or (d) a person employed or retained by the company.
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Prohibition — short sale
(2) No insider may knowingly sell, directly or indirectly, a security of a distributing company or of any of the distributing company’s affiliates if the insider does not own or has not fully paid for the security.
Exception
(3) Despite subsection (2), an insider may sell a security that they do not own if they own another security that is convertible into the security that was sold or they own an option or right to acquire the security that was sold, and if within 10 days after the sale they
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(a) exercise the conversion privilege, option or right and deliver the security so acquired to the purchaser; or (b) transfer the convertible security, option or right to the purchaser.
Prohibition — calls and puts
(4) No insider may knowingly, directly or indirectly, buy or sell a call or put in respect of a security of a company or of any of the company’s affiliates. Civil remedies
Extended meaning of “insider”
276. (1) In this section and sections 276.1 and 277, “insider” with respect to a company means (a) the company; (b) an affiliate of the company; (c) a director or officer of the company or of any person described in paragraph (b), (d) or (f); (d) a person who beneficially owns directly or indirectly, or who exercises control or direction over or has a combination of ownership, control and direction in respect of, shares of the company carrying more than the prescribed percentage of the voting rights attached to all of the company’s outstanding
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Institutions shares not including shares held by the person as underwriter while those shares are in the course of a distribution to the public; (e) a person, other than a person described in paragraph (f), who is employed or retained by the company or by a person described in paragraph (f); (f) a person who engages in or proposes to engage in any business or professional activity with or on behalf of the company; (g) a person who received material confidential information concerning the company while they were a person described in any of paragraphs (a) to (f); (h) a person who receives material confidential information from a person who is and who they know or ought reasonably to have known is a person described in this subsection, including in this paragraph, or subsection (3) or (4); or (i) a prescribed person.
Extended meaning of “security”
(2) For the purposes of this section, each of the following is deemed to be a security of a company: (a) a put, call, option or other right or obligation to purchase or sell a security of the company; and (b) a security of another entity, the market price of which varies materially with the market price of the securities of the company.
Deemed insider — takeover bid or business combination
(3) For the purposes of this section and subsection 276.1(1), a person who proposes to make a take-over bid as defined in the regulations for securities of a company or to enter into a business combination with a company is an insider of the company with respect to material confidential information obtained from the company.
Deemed insider — affiliate or associate
(4) An insider of a person referred to in subsection (3), or the person’s affiliate or associate, is an insider of the company referred to in that subsection. Paragraphs (1)(b) to (i) apply in making this determination except that
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references to “company” are to be read as references to “person described in subsection (3)”. Meaning of “associate”
(5) In subsection (4), “associate” means with respect to a person (a) a body corporate that the person directly or indirectly controls, determined without regard to paragraph 3(1)(d), or of which they beneficially own shares or securities currently convertible into shares carrying more than 10% of the voting rights under all circumstances or by reason of the occurrence of an event that has occurred and is continuing or a currently exercisable option or right to purchase the shares or convertible securities; (b) a partner of the person acting on behalf of the partnership of which they are partners; (c) a trust or estate in which the person has a substantial beneficial interest or in respect of which they serve as a trustee or a liquidator of the succession or in a similar capacity; (d) a spouse or common-law partner of the person; (e) a child of the person or of their spouse or common-law partner; or (f) if that relative has the same residence as the person, a relative of the person or of their spouse or common-law partner.
Insider trading — compensation to sellers and purchasers
(6) An insider of a company who purchases or sells a security of the company with knowledge of confidential information that if it were generally known might reasonably be expected to materially affect the value of any of the securities of the company is liable to compensate the seller or purchaser of the security, as the case may be, for any loss suffered by them as a result of the purchase or sale unless the insider establishes that (a) the insider reasonably believed that the information had been generally disclosed; (b) the information was known or ought reasonably to have been known by the seller or purchaser; or
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Institutions (c) the purchase or sale of the security took place in the prescribed circumstances.
Insider trading — compensation to company
(7) The insider is accountable to the company for any benefit or advantage received or receivable by the insider as a result of a purchase or sale described in subsection (6) unless they establish the circumstances described in paragraph (6)(a).
Tipping — compensation to sellers and purchasers
276.1 (1) An insider of a company who discloses confidential information with respect to the company that has not been generally disclosed and that if it were generally known might reasonably be expected to materially affect the value of any of the securities of the company is liable to compensate any person who subsequently sells securities of the company to or purchases them from any person who received the information unless the insider establishes that (a) the insider reasonably believed that the information had been generally disclosed; (b) the information was known or ought reasonably to have been known by the person who alleges that they suffered the loss; (c) if the insider is not a person described in subsection 276(3) or (4), the disclosure of the information was necessary in the course of their business; or (d) if the insider is a person described in subsection 276(3) or (4), the disclosure of the information was necessary to effect the takeover bid or business combination.
Tipping — compensation to company
(2) The insider is accountable to the company for any benefit or advantage received or receivable by them as a result of a disclosure of information as described in subsection (1) unless they establish the circumstances described in paragraph (1)(a), (c) or (d).
Measure of damages
277. (1) The court may assess damages under subsection 276(6) or 276.1(1) in accordance with any measure of damages that it considers relevant in the circumstances. How258
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ever, in assessing damages in respect of a security of a distributing company, the court shall consider the following: (a) if the plaintiff is a purchaser, the price that they paid for the security less the average market price of the security over the 20 trading days immediately following general disclosure of the information; and (b) if the plaintiff is a seller, the average market price of the security over the 20 trading days immediately following general disclosure of the information, less the price that they received for the security. Liability — more than one insider
(2) If more than one insider is liable under subsection 276(6) or 276.1(1) with respect to the same transaction or series of transactions, their liability is joint and several, or solidary.
Limitation
(3) An action to enforce a right created by subsection 276(6) or (7) or section 276.1 may be commenced only within two years after discovery of the facts that gave rise to the cause of action. Prospectus
Distribution
278. (1) No person including a company shall distribute securities of a company except in accordance with the regulations made under subsection (2).
Regulations
(2) The Governor in Council may make regulations respecting the distribution of securities of a company, including (a) respecting the information that is to be disclosed by a company before the distribution of any of its securities, including the information that is to be included in a prospectus; (b) respecting the manner of disclosure and the form of the information that is to be disclosed; and (c) exempting any class of distribution of securities from the application of subsection (1).
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Order of exemption
279. (1) On application by a company or any person proposing to make a distribution, the Superintendent may, by order, exempt that distribution from the application of any regulations made under subsection 278(2) if the Superintendent is satisfied that the company has disclosed or is about to disclose, in compliance with the laws of the relevant jurisdiction, information relating to the distribution that in form and content substantially complies with the requirements of those regulations.
Conditions
(2) An order under subsection (1) may contain any conditions or limitations that the Superintendent deems appropriate. Going-private Transactions and Squeeze-out Transactions
Going-private transactions
280. A company may carry out a goingprivate transaction if it complies with any applicable provincial securities laws.
Squeeze-out transactions
281. No company may carry out a squeezeout transaction unless, in addition to any approval by holders of shares required by or under this Act or the company’s by-laws, the transaction is approved by ordinary resolution of the holders of each class of shares affected by the transaction, voting separately, whether or not the shares otherwise carry the right to vote. However, the following do not have the right to vote on the resolution: (a) affiliates of the company; and (b) holders of shares that following the squeeze-out transaction would be entitled to consideration of greater value or to superior rights or privileges than those available to other holders of shares of the same class.
Right to dissent
282. (1) A holder of shares of a company may dissent if the company resolves to carry out a going-private transaction or squeeze-out transaction that affects those shares.
Payment for shares
(2) In addition to any other right that the shareholder may have, but subject to subsection (25), a shareholder who complies with this section is, when the action approved by the
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resolution from which the shareholder dissents becomes effective, entitled to be paid by the company the fair value of the shares in respect of which the shareholder dissents, determined as of the close of business on the day before the resolution was adopted by the shareholders. No partial dissent
(3) A dissenting shareholder may claim under this section only with respect to all of the shares of a class held on behalf of any one beneficial owner and registered in the name of the dissenting shareholder.
Objection
(4) A dissenting shareholder shall send to the company, at or before any meeting of shareholders at which a resolution referred to in subsection (2) is to be voted on by the shareholders, a written objection to the resolution unless the company did not give notice to the shareholder of the purpose of the meeting and their right to dissent.
Notice that resolution was adopted
(5) The company shall within 10 days after the day on which the shareholders adopt the resolution send to each shareholder who sent an objection under subsection (4) notice that the resolution was adopted. If it is necessary for the Minister or Superintendent to approve the transaction within the meaning of subsection 527.2(1) before it becomes effective, the company shall send notice within 10 days after the approval. Notice is not required to be sent to a shareholder who voted for the resolution or one who has withdrawn their objection.
Demand for payment
(6) A dissenting shareholder shall within 20 days after receiving the notice referred to in subsection (5) — or, if they do not receive it, within 20 days after learning that the resolution was adopted by the shareholders — send to the company a written notice containing (a) their name and address; (b) the number and class of shares in respect of which they dissent; and (c) a demand for payment of the fair value of those shares.
Share certificates
(7) A dissenting shareholder shall within 30 days after sending a notice under subsection (6) send the certificates representing the shares in respect of which they dissent to the company or its transfer agent.
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Forfeiture
(8) A dissenting shareholder who fails to comply with subsection (7) has no right to make a claim under this section.
Endorsing certificate
(9) A company or its transfer agent shall endorse on any share certificate received in accordance with subsection (7) a notice that the holder is a dissenting shareholder under this section and shall without delay return the share certificates to the dissenting shareholder.
Suspension of rights
(10) On sending a notice under subsection (6), a dissenting shareholder ceases to have any rights as a shareholder other than to be paid the fair value of their shares as determined under this section. However, the shareholder’s rights are reinstated as of the date the notice was sent if (a) the shareholder withdraws the notice before the company makes an offer under subsection (11); (b) the company fails to make an offer in accordance with subsection (11) and the shareholder withdraws the notice; or (c) the directors revoke under section 225 the special resolution that was made in respect of the going-private transaction or squeeze-out transaction.
Offer to pay
(11) A company shall, no later than seven days after the later of the day on which the action approved by the resolution from which the shareholder dissents becomes effective and the day on which the company received the notice referred to in subsection (6), send to each dissenting shareholder who sent a notice (a) a written offer to pay for their shares in an amount considered by the directors of the company to be the fair value, accompanied by a statement showing how the fair value was determined; or (b) if subsection (25) applies, a notice that it is unable to lawfully pay dissenting shareholders for their shares.
Same terms
(12) Every offer made under subsection (11) for shares of the same class or series is to be on the same terms.
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Payment
(13) Subject to subsection (25), a company shall pay for the shares of a dissenting shareholder within 10 days after the day on which an offer made under subsection (11) is accepted, but the offer lapses if the company does not receive an acceptance within 30 days after the day on which the offer is made.
Court may fix fair value
(14) If a company fails to make an offer under subsection (11) or if a dissenting shareholder fails to accept an offer, the company may, within 50 days after the day on which the action approved by the resolution from which the shareholder dissents becomes effective or within any further period that a court may allow, apply to the court to fix a fair value for the shares of any dissenting shareholder.
Shareholder application
(15) If a company fails to apply to a court under subsection (14), a dissenting shareholder may apply to a court for the same purpose within a further period of 20 days or within any further period that the court may allow.
Venue
(16) An application under subsection (14) or (15) is to be made to a court having jurisdiction where the company’s head office is situated or, if the company carries on business in the province in which the dissenting shareholder resides, in that province.
No security for costs
(17) A dissenting shareholder is not required to give security for costs in an application made under subsection (14) or (15).
Parties
(18) On an application to a court under subsection (14) or (15),
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(a) all dissenting shareholders whose shares have not been purchased by the company are to be joined as parties and are bound by the decision of the court; (b) the company shall notify each of them of the date, place and consequences of the application and their right to appear and be heard in person or by counsel; and (c) the company shall notify the Superintendent of the date and place of the application and the Superintendent may appear and be heard in person or by counsel.
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Powers of court
(19) On an application to a court under subsection (14) or (15), the court may determine whether any other person is a dissenting shareholder and is to be joined as a party and the court shall then fix a fair value for the shares of all dissenting shareholders.
Appraisers
(20) The court may appoint one or more appraisers to assist the court to fix a fair value for the shares of the dissenting shareholders.
Final order
(21) The final order of the court is to be rendered against the company in favour of each dissenting shareholder for the value of the shares as fixed by the court.
Interest
(22) The court may allow a reasonable rate of interest on the amount payable to each dissenting shareholder from the date the action approved by the resolution from which the shareholder dissents becomes effective until the date of payment.
Notice that s. (25) applies
(23) If subsection (25) applies, the company shall within 10 days after an order is made under subsection (21) notify each dissenting shareholder that it is unable to lawfully pay dissenting shareholders for their shares.
Effect of s. (25)
(24) If subsection (25) applies, a dissenting shareholder may by written notice delivered to the company within 30 days after receiving notice under subsection (23) (a) withdraw their notice of dissent, in which case the company is deemed to consent to the withdrawal and the shareholder is reinstated to their full rights as a shareholder; or (b) retain their status as a claimant against the company, to be paid as soon as the company is able to lawfully pay them or, in a liquidation, to be ranked subordinate to the rights of the company’s creditors but in priority to its shareholders.
Limitation
(25) A company may not make a payment to a dissenting shareholder under this section if there are reasonable grounds for believing that the company is or the payment would cause the company to be in contravention of a regulation referred to in subsection 473(1) or (2) or of an order made under subsection 473(3).
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423. (1) The definition “exempt offer” in subsection 288(1) of the Act is repealed. (2) The definition “offre publique d’achat” in subsection 288(1) of the French version of the Act is repealed. (3) The definitions “dissenting offeree” and “share” in subsection 288(1) of the Act are replaced by the following: “dissenting offeree” « pollicité opposant »
“share” « action »
“dissenting offeree” means a holder of a share who does not accept a take-over bid or a subsequent holder of the share who acquires it from the first-mentioned holder; “share” means a share with or without voting rights and includes (a) a security that is currently convertible into a share, and (b) a currently exercisable option or right to acquire a share or a security referred to in paragraph (a);
2000, c. 12, s. 299
(4) Paragraph (c) of the definition “associate of the offeror” in subsection 288(1) of the English version of the Act is replaced by the following: (c) a trust or estate in which the offeror has a substantial beneficial interest or in respect of which they serve as a trustee or a liquidator of the succession or in a similar capacity, (5) The definition “take-over bid” in subsection 288(1) of the English version of the Act is replaced by the following:
“take-over bid” « offre d’achat visant à la mainmise »
“take-over bid” means an offer made by an offeror at approximately the same time to all of the shareholders of a distributing company to acquire all of the shares of a class of issued shares, and includes an offer by a distributing company to repurchase all of the shares of a class. (6) The definitions “pollicitant”, “pollicité” and “société pollicitée” in subsection 288(1) of the French version of the Act are replaced by the following:
2004-2005 « pollicitant » “offeror”
Institutions « pollicitant » Toute personne, à l’exception du mandataire, qui fait une offre d’achat visant à la mainmise et, en outre, les personnes qui conjointement ou de concert, même indirectement : a) soit font une telle offre; b) soit ont l’intention d’exercer les droits de vote dont sont assorties les actions faisant l’objet d’une telle offre.
« pollicité » “offeree”
« pollicité » Toute personne à laquelle est faite une offre dans le cadre d’une offre d’achat visant à la mainmise.
« société pollicitée » “offeree company”
« société pollicitée » Société dont les actions font l’objet d’une offre d’achat visant à la mainmise. (7) Subsection 288(1) of the French version of the Act is amended by adding the following in alphabetical order:
« offre d’achat visant à la mainmise » “take-over bid”
« offre d’achat visant à la mainmise » L’offre qu’un pollicitant adresse à peu près au même moment à tous les actionnaires d’une société ayant fait appel au public pour acquérir toutes les actions d’une catégorie d’actions émises. Y est assimilée la pollicitation d’une telle société visant le rachat de toutes les actions d’une catégorie de ses actions. (8) Subsection 288(3) of the French version of the Act is replaced by the following:
Date de l’offre
(3) L’offre d’achat visant à la mainmise est réputée être datée du jour de son envoi. 424. Section 289 of the French version of the Act is replaced by the following:
Droit d’acquérir des actions
289. Le pollicitant peut, en se conformant aux articles 290 à 295, aux paragraphes 296(1) et (2) et à l’article 297, acquérir les actions des pollicités opposants lorsque l’offre d’achat visant à la mainmise est, dans les cent vingt jours suivant la date où elle est faite, acceptée par les détenteurs d’au moins quatre-vingt-dix pour cent des actions de la catégorie en cause, sans qu’il soit tenu compte des actions détenues à la date de l’offre d’achat visant à la mainmise, même indirectement, par lui-même, les personnes morales de son groupe ou ses associés.
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425. (1) The portion of subsection 290(1) of the French version of the Act before paragraph (a) is replaced by the following: Avis du pollicitant aux opposants
290. (1) Le pollicitant peut acquérir les actions des pollicités opposants en leur faisant parvenir ainsi qu’au surintendant, par courrier recommandé, dans les soixante jours suivant la date d’expiration de l’offre d’achat visant à la mainmise et, en tout état de cause, dans les cent quatre-vingts jours suivant la date de l’offre d’achat visant à la mainmise, un avis précisant à la fois : (2) Paragraph 290(1)(d) of the Act is replaced by the following: (d) a dissenting offeree who does not notify the offeror in accordance with paragraph 291 (b) is deemed to have elected to transfer the shares to the offeror on the same terms on which the offeror acquired the shares from the offerees who accepted the take-over bid; and 426. Section 291 of the Act is replaced by the following:
Share certificates and election
291. A dissenting offeree to whom a notice is sent under subsection 290(1) shall within 20 days after receiving the notice (a) send to the offeree company the share certificates representing the shares to which the take-over bid relates; and (b) elect to transfer the shares to the offeror on the same terms as those on which the offeror acquired shares from the offerees who accepted the take-over bid or to demand payment of the fair value of the shares in accordance with sections 294 to 297 by notifying the offeror.
Deemed election
291.1 A dissenting offeree who does not notify the offeror in accordance with paragraph 291(b) is deemed to have elected to transfer the shares to the offeror on the same terms as those on which the offeror acquired shares from the offerees who accepted the take-over bid. 427. Subsection 292(1) of the Act is replaced by the following:
2004-2005 Payment to offeree company
Institutions 292. (1) Within 20 days after the offeror sends a notice under subsection 290(1), the offeror shall pay the money, or transfer the other consideration, to the offeree company that the offeror would have had to pay or transfer to a dissenting offeree if the dissenting offeree had elected to transfer their shares in accordance with paragraph 291(b). 428. The Act is amended by adding the following after section 292:
Fiduciary capacity of company
292.1 A company that is making a take-over bid to repurchase all of the shares of a class is deemed to hold in a fiduciary capacity for the dissenting shareholders the money that it would have had to pay, and the other consideration that it would have had to transfer, to a dissenting offeree if the dissenting offeree had elected to transfer their shares in accordance with paragraph 291(b). The company shall within 20 days after a notice is sent under subsection 290(1) deposit the money in a separate account in another deposit-taking financial institution in Canada and place any other consideration in the custody of another deposit-taking financial institution in Canada. 429. Paragraphs 293(a) to (c) of the Act are replaced by the following: (a) if the payment or transfer required by subsection 292(1) is made, issue to the offeror a share certificate in respect of the shares that were held by the dissenting offerees; (b) give to each dissenting offeree who elects to transfer shares under paragraph 291(b) and who sends the share certificates as required under paragraph 291(a) the money or other consideration to which they are entitled, disregarding fractional shares, which may be paid for in money; and (c) if the payment or transfer required by subsection 292(1) is made and the money or other consideration is deposited as required by subsections 292(2) and (3) or section 292.1, send to each dissenting offeree who has not sent share certificates as required under paragraph 291(a) a notice stating that (i) their shares have been cancelled,
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(ii) the offeree company or its designated person holds in a fiduciary capacity for that offeree the money or other consideration to which they are entitled as payment for or in exchange for the shares, and (iii) the offeree company will, subject to sections 294 to 297, send that money or other consideration to that offeree without delay after receiving the share certificates. 430. Subsection 294(1) of the Act is replaced by the following: Court may fix fair value
294. (1) If a dissenting offeree has elected to demand payment of the fair value of their shares under paragraph 291(b), the offeror may, within 20 days after it has paid the money or transferred the other consideration under subsection 292(1), apply to a court to fix the fair value of the shares of that dissenting offeree. 431. Paragraph 295(a) of the Act is replaced by the following: (a) all dissenting offerees who have made elections to demand payment under paragraph 291(b) and whose shares have not been acquired by the offeror shall be joined as parties and are bound by the decision of the court; and 432. Paragraph 296(4)(a) of the Act is replaced by the following: (a) fix the amount of money or other consideration that is deemed to be held in a fiduciary capacity under subsection 292(2) or section 292.1; 433. The Act is amended by adding the following after section 298:
Obligation to acquire shares
298.1 (1) If a shareholder who holds shares of an offeree company does not receive the notice referred to in subsection 290(1), the shareholder may require the offeror to acquire the shares (a) within 90 days after the date of termination of the take-over bid; or (b) if the shareholder did not receive an offer under the take-over bid, within 90 days after the later of
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Institutions (i) the date of termination of the take-over bid, and (ii) the day on which the shareholder learned of the take-over bid.
Acquisition on same terms
(2) If the shareholder requires the offeror to acquire shares, the offeror shall acquire them on the same terms as those on which the offeror acquires shares from offerees who accept the take-over bid. 434. Subsection 313(2) of the Act is replaced by the following:
Annual statement — contents
(2) With respect to each of the financial years to which it relates, the annual statement of a company must contain the prescribed statements and any information that is in the opinion of the directors necessary to present fairly, in accordance with the accounting principles referred to in subsection (4), the financial position of the company as at the end of the financial year to which it relates and the results of the operations and changes in the financial position of the company for that financial year. 435. The portion of subsection 314(1) of the Act before paragraph (a) is replaced by the following:
Annual statement — approval
314. (1) The directors of a company shall approve the annual statement and their approval shall be evidenced by the signature or a printed or otherwise mechanically reproduced facsimile of the signature of 436. Subsection 316(1) of the Act is replaced by the following:
Annual statement — distribution
316. (1) A company shall, no later than 21 days before the date of each annual meeting or before the signing of a resolution under paragraph 155(1)(b) in lieu of the annual meeting, send to each shareholder a copy of the documents referred to in subsections 313(1) and (3) unless that time period is waived by the shareholder. 437. (1) The portion of paragraph 320(2)(b) of the Act before subparagraph (ii) is replaced by the following:
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(b) a person is deemed not to be independent of a company if that person, a business partner of that person or a firm of accountants of which that person is a member (i) is a business partner, director, officer or employee of the company or of any affiliate of the company or is a business partner of any director, officer or employee of the company or of any affiliate of the company, (2) Section 320 of the Act is amended by adding the following after subsection (2): Business partners
(2.1) For the purposes of subsection (2), (a) in the case of the appointment of a natural person as the auditor of a company, a business partner of the person includes a shareholder of the business partner; and (b) in the case of the appointment of a firm of accountants as the auditor of a company, a business partner of a member of the firm includes another member of the firm and a shareholder of the firm or of a business partner of the member. 438. Subsection 326(2) of the Act is replaced by the following:
Other statements
(1.1) In the case of a proposed replacement of an auditor whether because of removal or the expiry of their term, the company shall make a statement of the reasons for the proposed replacement and the proposed replacement auditor may make a statement in which they comment on those reasons.
Statements to be sent
(2) The company shall send a copy of the statements referred to in subsections (1) and (1.1) without delay to every shareholder entitled to vote at the annual meeting of shareholders and to the Superintendent. 439. Paragraph 333(2)(d) of the Act is replaced by the following: (d) the auditor shall, at the time of transmitting the report to the chief executive officer and chief financial officer, provide the audit committee of the company and the Superintendent with a copy.
2004-2005
Institutions
440. Paragraph 339(2)(a) of the Act is replaced by the following: (a) the complainant has, not less than 14 days before bringing the application or as otherwise ordered by the court, given notice to the directors of the company or the company’s subsidiary of the complainant’s intention to apply to the court under subsection (1) if the directors of the company or the company’s subsidiary do not bring, diligently prosecute or defend or discontinue the action; 441. Subsection 342(1) of the French version of the Act is replaced by the following: Absence de cautionnement
342. (1) Les plaignants ne sont pas tenus de fournir de cautionnement pour les frais. 442. Paragraph 354(b) of the French version of the Act is replaced by the following: b) nommer un liquidateur en exigeant ou non un cautionnement, fixer sa rémunération et le remplacer; 443. Section 359 of the Act is replaced by the following:
Due diligence
359. A liquidator is not liable if they exercised the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances, including reliance in good faith on (a) financial statements of the company represented to the liquidator by an officer of the company or in a written report of the auditor of the company fairly to reflect the financial condition of the company; or (b) a report of a person whose profession lends credibility to a statement made by them.
2001, c. 9, s. 523
444. Section 382 of the Act is replaced by the following:
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Exemption by Minister
382. (1) On application by a company and subject to any terms that the Minister considers appropriate, the Minister may by order exempt the company from the requirements of section 379 if the Minister considers it appropriate to do so.
Compliance with s. 379
(2) The company shall comply with section 379 as of the day on which the exemption order expires.
Limit on assets
(3) If a company fails to comply with section 379 on the day referred to in subsection (2), it shall not, until it complies with that section, have average total assets in any three month period ending on the last day of a subsequent month exceeding its average total assets in the three month period ending on the last day of the month immediately preceding the day referred to in subsection (2) or on any later day that the Minister may specify by order.
Application of ss. 380(2) and (3)
(4) Subsections 380(2) and (3) apply for the purposes of subsection (3).
Continuation of exemption
382.1 (1) Despite subsection 382(2), if an exemption order that was granted in respect of a company under subsection 382(3) as it read before the day on which this section comes into force provides that it expires if the holding body corporate ceases to comply with section 379, the company is not required to comply with that section until six months after the day on which the holding body corporate ceased to comply with that section if the failure to comply is as a result of
Financial I
(a) a distribution to the public of voting shares of the holding body corporate; (b) a redemption or purchase of voting shares of the holding body corporate; (c) the exercise of any option to acquire voting shares of the holding body corporate; or (d) the conversion of any convertible securities into voting shares of the holding body corporate. Shares acquiring voting rights
(2) Despite subsection 382(2), if as a result of an event that has occurred and is continuing shares of a holding body corporate referred to in
2004-2005
Institutions subsection (1) acquire voting rights in such number as to cause the holding body corporate to no longer be in compliance with section 379, the company is not required to comply with that section until six months after the day on which the holding body corporate ceased to comply with that section or any later day that the Minister may by order specify. 445. Subsections 383(3) and (4) of the Act are repealed. 446. The Act is amended by adding the following before section 521:
Execution of documents
520.6 Any by-law, notice, resolution, requisition, statement or other document required or permitted to be executed or signed by more than one person for the purposes of this Act may be executed or signed in several documents of like form, each of which is executed or signed by one or more of the persons. The documents if duly executed or signed by all persons required or permitted to sign them are deemed to constitute one document for the purposes of this Act. 447. Subsection 523(2) of the Act is replaced by the following:
Undelivered notices
(2) If a company sends a notice or document to a shareholder in accordance with section 521 and it is returned on two consecutive occasions because the shareholder cannot be found, the company is not required to send any further notices or documents to the shareholder until it is informed in writing of their new address. 448. Section 526 of the French version of the Act is replaced by the following:
Mentions au registre des valeurs mobilières
526. Les mentions au registre des valeurs mobilières et sur les certificats de valeurs mobilières émis par la société établissent que les personnes au nom desquelles les valeurs mobilières sont inscrites sont propriétaires des valeurs mentionnées dans le registre ou sur les certificats.
2001, c. 9, s. 569
449. Section 531 of the Act is renumbered as subsection 531(1) and is amended by adding the following:
C. 54
Incorporation by reference
(2) The regulations may incorporate any material by reference regardless of its source and either as it exists on a particular date or as amended from time to time.
Incorporated material is not a regulation
(3) Material does not become a regulation for the purposes of the Statutory Instruments Act because it is incorporated by reference.
1997, c. 15, s. 409
450. (1) Subparagraph 534(1)(a)(ii) of the Act is replaced by the following:
Financial I
(ii) on conviction on indictment, to a fine not exceeding $1,000,000 or to imprisonment for a term not exceeding five years, or to both; and 2000, c. 12, s. 301
(2) Subsection 534(3) of the Act is replaced by the following:
Additional fine
(3) If a person has been convicted of an offence under this Act, the court may, if it is satisfied that as a result of the commission of the offence the convicted person acquired any monetary benefits or that monetary benefits accrued to the convicted person or their spouse, common-law partner or other dependant, order the convicted person to pay, despite the maximum amount of any fine that may otherwise be imposed under this Act, an additional fine in an amount equal to three times the court’s estimation of the amount of those monetary benefits. 451. Section 538 of the Act is replaced by the following:
Appeal of final order
538. (1) An appeal lies to the court of appeal of a province from any final order made by a court of that province under this Act.
Appeal with leave
(2) An appeal lies to the court of appeal of a province from any order, other than a final order made by a court of that province, only with leave of the court of appeal in accordance with the rules applicable to that court. 452. The Act is amended by adding the following after section 539:
2004-2005
Institutions PART XIV.1 DOCUMENTS IN ELECTRONIC OR OTHER FORM
Definitions
“electronic document” « document électronique »
“information system” « système de traitement de l’information »
539.01 The following definitions apply in this Part. “electronic document” means, except in section 539.1, any form of representation of information or concepts that is fixed in any medium in or by electronic, optical or other similar means and that can be read or perceived by a person or by any means. “information system” means a system used to generate, send, receive, store or otherwise process an electronic document.
Application
539.02 This Part other than sections 539.13 and 539.14 does not apply in respect of any notice, document or other information that under this Act or the regulations is sent to or issued by the Minister, the Superintendent, the Commissioner or the Bank of Canada or any prescribed notice, document or information.
Use not mandatory
539.03 Nothing in this Act or the regulations requires a person to create or provide an electronic document.
Consent and other requirements
539.04 (1) Despite anything in this Part, a requirement under this Act or the regulations to provide a notice, document or other information is not satisfied by providing an electronic document unless (a) the addressee consents and designates an information system for the receipt of the electronic document; (b) the electronic document is, unless otherwise prescribed, provided to the designated information system; and (c) the prescribed requirements are complied with.
Regulations — revocation of consent
(2) The Governor in Council may make regulations respecting the revocation of the consent referred to in paragraph (1)(a).
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Creation or provision of information
539.05 A requirement under this Act or the regulations to create or provide a notice, document or other information is satisfied by creating or providing an electronic document if
Financial I
(a) the incorporating instrument or by-laws of the company do not provide otherwise; and (b) the prescribed requirements are complied with.
Creation of information in writing
539.06 A requirement under this Act or the regulations to create a notice, document or other information in writing is satisfied by creating an electronic document if in addition to the conditions set out in section 539.05 (a) the information in the electronic document is accessible so as to be usable for subsequent reference; and (b) the prescribed requirements are complied with.
Provision of information in writing
539.07 A requirement under this Act or the regulations to provide a notice, document or other information in writing is satisfied by providing an electronic document if in addition to the conditions set out in section 539.05 (a) the information in the electronic document is accessible by the addressee and capable of being retained by them so as to be usable for subsequent reference; and (b) the prescribed requirements are complied with.
Multiple copies
539.08 A requirement under this Act or the regulations to provide two or more copies of a document at the same time to one addressee is satisfied by providing one copy of the electronic document.
Registered mail
539.09 A requirement under this Act or the regulations to provide a document by registered mail is not satisfied by providing an electronic document except in the prescribed circumstances.
2004-2005
Statutory declarations and affidavits
Institutions
539.1 (1) A statutory declaration or affidavit required under this Act or the regulations may be created or provided in an electronic document if (a) the person who makes the statutory declaration or affidavit signs it with their secure electronic signature; (b) the authorized person before whom the statutory declaration or affidavit is made signs it with their secure electronic signature; and (c) the requirements of sections 539.03 to 539.09 are complied with.
Definitions
(2) For the purposes of this section, “electronic document” and “secure electronic signature” have the same meaning as in subsection 31(1) of the Personal Information Protection and Electronic Documents Act.
References to “electronic document”
(3) For the purpose of complying with paragraph (1)(c), references to “electronic document” in sections 539.03 to 539.09 are to be read as references to “electronic document within the meaning of subsection 31(1) of the Personal Information Protection and Electronic Documents Act”.
Signatures
539.11 A requirement under this Act or the regulations for a signature or for a document to be executed, except in respect of a statutory declaration or affidavit, is satisfied in respect of an electronic document if the prescribed requirements are complied with and the signature results from the application by the person of a technology or process that permits the following to be proved: (a) the signature resulting from the use by the person of the technology or process is unique to the person; (b) the technology or process is used by the person to incorporate their signature into, attach it to or associate it with the electronic document; and
C. 54
Financial I
(c) the technology or process can be used to identify the person using the technology or process. Regulations — provision and receipt of documents
539.12 The Governor in Council may make regulations respecting the time and place at which and the circumstances under which an electronic document is considered to be provided or received.
Content and form of notices and documents
539.13 The Minister, Superintendent, Commissioner or Bank of Canada may establish the requirements for the content and fix the form, including electronic and other forms, of notices and documents sent to or issued by each of them under this Act or the regulations, including (a) the notices and documents that may be sent in electronic or other form; (b) the persons or classes of persons who may send notices and documents; (c) their signature in electronic or other form or their execution, adoption or authorization in a manner that is to have the same effect for the purposes of this Act as their signature; (d) the time and place at which and the circumstances under which electronic documents are considered to be sent or received; and (e) any matter necessary for the purposes of the application of this section.
Exemption
539.14 In the prescribed circumstances, the Minister, the Superintendent, the Commissioner or the Bank of Canada may, on any conditions that they consider appropriate, exempt from the application of any provision of this Act requiring a notice or document to be sent to them any notice or document, or class of notice or document, containing information similar to that contained in a notice or document required to be made public under any other Act of Parliament or any Act of the legislature of a province.
2004-2005
Institutions COMING INTO FORCE
Governor in council
453. The provisions of this Act, or the provisions of any Act enacted or amended by this Act, come into force on a day or days to be fixed by order of the Governor in Council.
C. 54
Financial Institut SCHEDULE (Section 139) SCHEDULE I (Section 14) as at April 26, 2005
2004-2005
Institutions finan SCHEDULE II (Section 14) as at April 26, 2005
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Financial Institut
SCHEDU (Section as at April
2004-2005
Institutions finan
ANNE (articl
au 26 a
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 55 An Act to amend the Excise Tax Act (elimination of excise tax on jewellery)
ASSENTED TO 25th NOVEMBER, 2005 BILL C-259
SUMMARY This enactment amends the Excise Tax Act to eliminate excise tax on jewellery.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II _________ CHAPTER 55 An Act to amend the Excise Tax Act (elimination of excise tax on jewellery) [Assented to 25th November, 2005] Preamble
WHEREAS manufacturers currently pay an excise tax of ten per cent on the sale price of jewellery manufactured in Canada and importers currently pay an excise tax of ten per cent on the duty-paid value of imported jewellery; WHEREAS this tax was introduced in 1918 in respect of several types of goods considered to be luxury goods but today is the only luxury tax in Canada; WHEREAS Canada is the only industrialized nation and the only diamond-producing nation that continues to have a luxury tax on jewellery; AND WHEREAS, as a result of this tax, diamonds mined in Canada cost more in Canada than anywhere else in the world;
R.S., c. E-15
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Section 5 of Schedule I to the Excise Tax Act is replaced by the following: 5. Clocks adapted to household or personal use, except those specially designed for the use of the blind, ten per cent of the amount by which the sale price or duty paid value exceeds fifty dollars.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 41
An Act to amend the Official Languages Act (promotion of English and French)
ASSENTED TO 25th NOVEMBER, 2005 BILL S-3
53-54 ELIZABETH II
CHAPTER 41 An Act to amend the Official Languages Act (promotion of English and French)
Loi
l g
[Assented to 25th November, 2005] R.S., c. 31, (4th Supp.)
Her Majesty, by and with the advice and 1 S consent of the Senate and House of Com- 2 men mons of Canada, enacts as follows: 3 nes d 1. Section 41 of the Official Languages Act is renumbered as subsection 41(1) and is amended by adding the following:
1 offic est m
Duty of federal institutions
(2) Every federal institution has the duty to ensure that positive measures are taken for the implementation of the commitments under subsection (1). For greater certainty, this implementation shall be carried out while respecting the jurisdiction and powers of the provinces.
(2 de v posi men oeuv com
Regulations
(3) The Governor in Council may make regulations in respect of federal institutions, other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer or office of the Ethics Commissioner, prescribing the manner in which any duties of those institutions under this Part are to be carried out.
(3 glem tres nes, du c miss dex parti
2. Subsection 77(1) of the Act is replaced by the following:
2 est r
77. (1) Any person who has made a complaint to the Commissioner in respect of a right or duty under sections 4 to 7, sections 10 to 13 or Part IV, V or VII, or in respect of section 91, may apply to the Court for a remedy under this Part.
7 dun droit aux ticle buna
Application for remedy
Published under authority of the Senate of Canada
Publ
Available from: PWGSC Publishing and Depository Services Ottawa, Ontario K1A 0S5
Disp TPSG Ottaw
Also available on the Internet: http://www.parl.gc.ca
Auss
SUMMARY This enactment amends the Official Languages Act to enhance the enforceability of the Government of Canadas obligations under Part VII of the Act.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
L renf gou
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 26 An Act to establish the Economic Development Agency of Canada for the Regions of Quebec
ASSENTED TO 23rd JUNE, 2005 BILL C-9
RECOMMENDATION Her Excellency the Governor General recommends to the House Commons the appropriation of public revenue under the circumstances, the manner and for the purposes set out in a measure entitled “An Act establish the Economic Development Agency of Canada for the Regions Quebec”.
of in to of
SUMMARY This enactment establishes the Economic Development Agency of Canada for the Regions of Quebec and specifies the powers, duties and functions of the responsible Minister and the Agency.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO ESTABLISH THE ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR THE REGIONS OF QUEBEC SHORT TITLE 1.
Short title INTERPRETATION
2. Definitions
3. Purpose
PURPOSE
MINISTER 4.
Appointment
5. Minister to preside
6. Powers, duties and functions of the Minister
7. Shares and related instruments
ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR THE REGIONS OF QUEBEC 8.
Agency established
9. President OBJECT, POWERS AND DUTIES
10. Object
11. Powers
12. Duties
13. Officers and employees
14. Head office
15. Contracts binding on Her Majesty
GENERAL
REGULATIONS 16.
Regulations
17. Annual report of Agency
REPORTS
i TRANSITIONAL PROVISIONS 18.
Definitions CONSEQUENTIAL AMENDMENTS
19. 20-23.
Auditor General Act Department of Industry Act
24. Financial Administration Act
25. Public Service Superannuation Act
26. Salaries Act
27. Public Service Modernization Act
COORDINATING AMENDMENTS
COMING INTO FORCE 28.
Order in council
53-54 ELIZABETH II —————— CHAPTER 26 An Act to establish the Economic Development Agency of Canada for the Regions of Quebec [Assented to 23rd June, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Economic Development Agency of Canada for the Regions of Quebec Act. INTERPRETATION
Definitions
“Agency” « Agence »
“enterprise” « entreprise »
“Minister” « ministre »
2. The following definitions apply in this Act. “Agency” means the Economic Development Agency of Canada for the Regions of Quebec established by section 8. “enterprise” includes a social economy enterprise. “Minister” means the Minister of the Economic Development Agency of Canada for the Regions of Quebec. PURPOSE
Purpose
3. The purpose of this Act is to promote the development and diversification of the economy of the regions of Quebec. MINISTER
Appointment
4. (1) The Minister shall be appointed by commission under the Great Seal to hold office during pleasure.
C. 26
Powers, duties and functions
(2) The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction, not by law assigned to any other department, board or agency of the Government of Canada other than the Agency, relating to the promotion of the development and diversification of the economy of the regions of Quebec.
Coordination
(3) In exercising the powers and performing the duties and functions assigned by subsection (2), the Minister shall
Economic Development Agency of C
(a) guide, promote and coordinate the policies and programs of the Government of Canada in relation to the development and diversification of the economy of the regions of Quebec; and (b) lead and coordinate the activities of the Government of Canada in the establishment of cooperative relationships with Quebec and with business, labour and other public and private bodies in that province. Committees
(4) The Minister may establish advisory and other committees and provide for their membership, duties, functions and operation.
Remuneration
(5) Members of a committee shall be paid, in connection with their work for the committee, the remuneration that may be fixed by the Governor in Council.
Travel, living and other expenses
(6) Members of a committee are entitled to be reimbursed, in accordance with Treasury Board directives, the travel, living and other expenses incurred in connection with their work for the committee while absent, in the case of full-time members, from their ordinary place of work or, in the case of part-time members, from their ordinary place of residence.
Minister to preside
5. (1) The Minister shall preside over the Agency.
Agreements
(2) In exercising the powers and performing the duties and functions under this Act, the Minister may enter into agreements with the government of Quebec or any agency of that government, or with any other entity or person, including cooperation agreements and agreements related to distinct sectors of Quebec’s economy.
2004-2005
Agence de développement économique d
Restriction — federal election
(3) No grant or contribution shall be announced from the date that a federal election has been called until the day after voting day.
Powers, duties and functions of the Minister
6. The Minister shall exercise his or her powers and perform his or her duties and functions in a manner that will (a) promote economic development in the regions of Quebec where low incomes and/or slow economic growth are prevalent or where opportunities for productive employment are inadequate; (b) emphasize long-term economic development and sustainable employment and income creation; and (c) focus on small- and medium-sized enterprises and on the development of entrepreneurial talent.
Shares and related instruments
7. Subject to any regulations, the Minister may acquire, exercise, assign or sell a stock option, share warrant, share or other similar financial instrument obtained as a condition of a loan or contribution made, a guarantee given or loan insurance or credit insurance provided under subsection 11(1) or in the course of the collection or enforcement of a debtor’s obligation to the Agency. ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR THE REGIONS OF QUEBEC
Agency established
8. An Agency of the Government of Canada to be known as the Economic Development Agency of Canada for the Regions of Quebec is established.
President
9. (1) The Governor in Council shall appoint an officer to be the deputy of the Minister, who shall be called the President of the Agency and who shall hold office during pleasure.
Chief executive officer
(2) The President is the chief executive officer of the Agency and, under the direction of the Minister, has control and supervision over the work, officers and employees of the Agency.
C. 26
Acting President
(3) In the event of the absence or incapacity of the President or a vacancy in that office, the Minister shall appoint another person to act as the President, but no person may act as President for a period exceeding 90 days without the approval of the Governor in Council.
Remuneration
(4) The President shall be paid the remuneration set by the Governor in Council.
Economic Development Agency of C
OBJECT, POWERS AND DUTIES Object
10. (1) The object of the Agency is to promote the long-term economic development of the regions of Quebec by giving special attention to those where slow economic growth is prevalent or where opportunities for productive employment are inadequate.
Cooperation and complementarity
(2) In carrying out its object, the Agency shall take such measures as will promote cooperation and complementarity with Quebec and communities in Quebec.
Powers
11. (1) In carrying out its object, the Agency may (a) in cooperation with other concerned ministers and boards and agencies of the Government of Canada, formulate and implement policies, plans and integrated federal approaches; (a.1) plan and implement mechanisms to facilitate cooperation and concerted action with Quebec and communities in; (b) plan, implement, direct and manage programs and projects, or offer services, intended to contribute directly or indirectly (i) to the establishment, development, support and promotion of enterprises, and more particularly small- and medium-sized enterprises, in Quebec, (ii) to the development of entrepreneurial talent in Quebec, (iii) to economic prosperity in Quebec, and (iv) to the development of communities in Quebec;
2004-2005
Agence de développement économique d (c) plan, implement, direct and manage programs and projects, or offer services, to improve the economic environment in Quebec, including programs, projects and services (i) of support to business associations, conferences, studies, consultations, trade shows, demonstration projects and market research, (ii) related to the development of economic opportunity data banks and networks, (iii) to improve business communication and cooperation, and (iv) to promote knowledge related to business and investment; (d) collect, gather — by survey or otherwise —, compile, analyse, coordinate and disseminate information relating to the development and diversification of the economy of the regions of Quebec; (e) assist investors to establish enterprises, and more particularly small- and mediumsized enterprises, in Quebec, consistent with federal investment requirements and in accordance with terms and conditions approved by the Treasury Board; (f) make loans to any person with respect to the establishment and development of enterprises, and more particularly small- and medium-sized enterprises, in Quebec; (g) guarantee the repayment of, or provide loan insurance or credit insurance in respect of, any financial obligation undertaken by any person with respect to the establishment and development of enterprises referred to in paragraph (f); (h) make grants and contributions in support of programs and projects undertaken by the Agency or the Minister; (i) enter into contracts, memoranda of understanding or other arrangements in the name of Her Majesty in right of Canada or in the name of the Agency, including cooperation agreements and agreements related to distinct sectors of Quebec’s economy; and
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Economic Development Agency of C
(j) do any other thing necessary or incidental to the attainment of the object of the Agency.
Other functions
Duties
(2) The Agency may also perform any other functions assigned to it by order of the Governor in Council. 12. The Agency shall assist the Minister (a) generally, in the exercise of powers and the performance of duties and functions under this Act and any other Act in respect of which powers, duties and functions are assigned to the Minister; (b) in guiding, promoting and coordinating the policies and programs of the Government of Canada in relation to the development and diversification of the economy of the regions of Quebec; (c) in leading and coordinating the activities of the Government of Canada in the establishment of cooperative relationships with Quebec and with business, labour and other public and private bodies in that province; (d) by administering any agreements entered into under subsection 5(2); (e) in the exercise of powers conferred on the Minister by section 7; and (f) by compiling detailed information on all programs and projects undertaken, and services offered, by the Agency or the Minister for the purpose of measuring trends and progress in the development and diversification of the economy of the regions of Quebec.
GENERAL Officers and employees
13. The officers and employees that are necessary for the proper conduct of the work of the Agency shall be appointed in accordance with the Public Service Employment Act.
Head office
14. The head office of the Agency shall be in the Province of Quebec.
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Agence de développement économique d
Contracts binding on Her Majesty
15. (1) Every contract, memorandum of understanding and arrangement entered into by the Agency in its own name is binding on Her Majesty in right of Canada to the same extent as it is binding on the Agency.
Legal proceedings
(2) Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by the Agency, whether in its own name or in the name of Her Majesty, may be brought or taken by or against the Agency in the name of the Agency in any court that would have jurisdiction if the Agency were a corporation that is not an agent of Her Majesty. REGULATIONS
Regulations
16. (1) Subject to subsection (2), the Minister may make regulations (a) specifying programs, projects and services in addition to those referred to in paragraph 11(1)(c) to improve the economic environment in Quebec; (b) defining, for the purposes of this Act, “community”, “small- and medium-sized enterprises”, “project” and “demonstration projects”; (c) specifying the class or classes of smalland medium-sized enterprises and of operations and activities eligible for support by the Agency under this Act; and (d) generally for carrying out the purposes and provisions of this Act.
Regulations
(2) The Minister may, with the approval of the Minister of Finance, make regulations (a) relating to loans that may be made, guarantees that may be given and loan insurance and credit insurance that may be provided under this Act; and (b) specifying the circumstances in which and the manner in which the Minister may acquire, exercise, assign or sell a stock option obtained as a condition under which a contribution or loan was made, a guarantee given or loan insurance or credit insurance provided under this Act.
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Insurance a guarantee
(3) For greater certainty, loan insurance or credit insurance provided under this Act constitutes a guarantee for the purposes of the Financial Administration Act.
Designated area or community regulations
(4) In order to exploit the opportunities for improvements in employment identified in a designated area or with respect to a designated community, regulations specially applicable to that area or community may be made under the authority of this section that vary from regulations of general application to Quebec.
Economic Development Agency of C
REPORTS Annual report of Agency
17. (1) The President shall, within six months after the end of each fiscal year, submit a report on the operations of the Agency in that year to the Minister.
Annual report of Minister
(2) The Minister shall cause to be laid before each House of Parliament, on any of the first 15 days on which that House is sitting after October 31 next following the end of each fiscal year, a report, including a copy of the annual report submitted to the Minister under subsection (1), on the administration of this Act for that fiscal year.
Comprehensive report
(3) The President shall, on or before December 31, 2006 and every five years after that date, submit to the Minister a comprehensive report, in addition to the annual report of the Agency, providing an evaluation of all activities in which the Agency was involved.
Tabling of comprehensive report
(4) The Minister shall cause a copy of the comprehensive report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the Minister receives it. TRANSITIONAL PROVISIONS
Definitions
18. (1) The following definitions apply in this section.
“former agency” « ancienne agence »
“former agency” means the portion of the public service of Canada known as the Economic Development Agency of Canada for the Regions of Quebec.
“new agency” « nouvelle agence »
“new agency” means the Economic Development Agency of Canada for the Regions of Quebec established by section 8.
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Agence de développement économique d
President
(2) The person occupying the position of Deputy Minister of the former agency on the day on which this section comes into force becomes the President of the new agency on that day and is deemed to have been appointed under subsection 9(1).
Positions
(3) Nothing in this Act shall be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the former agency, except that the employee shall, on the coming into force of this section, occupy their position in the new agency.
Definition of “employee”
(4) In subsection (3), “employee” has the same meaning as in subsection 2(1) of the Public Service Employment Act.
Transfer of appropriations
(5) Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the public service of Canada for the former agency that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the public service of Canada for the new agency.
Transfer of powers, duties and functions
(6) Wherever under any Act, order, rule or regulation, or any contract, lease, licence or other document, any power, duty or function is vested in or exercisable by the Deputy Minister of the former agency or an employee of the former agency, the power, duty or function is vested in and shall be exercised by the President of the new agency or an employee of the new agency, unless the Governor in Council by order designates a Deputy Minister or officer of the public service of Canada to exercise that power, duty or function.
References
(7) A reference to the former agency in any of the following is deemed to be a reference to the new agency: (a) Schedule I to the Access to Information Act, under the heading “Other Government Institutions”;
C. 26
Economic Development Agency of C
(b) Schedule I.1 to the Financial Administration Act; (c) the schedule to the Privacy Act, under the heading “Other Government Institutions”; (d) Part I of Schedule I to the Public Service Staff Relations Act; and (e) any order of the Governor in Council made pursuant to the definition “department” in subsection 2(1) of the Public Service Employment Act. Deputy head
(8) The designation of a person as deputy head of the former agency in any order of the Governor in Council made pursuant to the definition “deputy head” in subsection 2(1) of the Public Service Employment Act is deemed to be a designation of the President of the new agency as deputy head of that agency. CONSEQUENTIAL AMENDMENTS
R.S., c. A-17
AUDITOR GENERAL ACT 19. (1) The schedule to the Auditor General Act is amended by striking out the following: Federal Office of Regional Development — Quebec Bureau fédéral de développement régional (Québec) (2) The schedule to the Act is amended by adding the following in alphabetical order: Economic Development Agency of Canada for the Regions of Quebec Agence de développement économique du Canada pour les régions du Québec
1995, c. 1
DEPARTMENT OF INDUSTRY ACT 20. Subsection 4(2) of the Department of Industry Act is replaced by the following:
Additional powers, duties and functions
(2) The powers, duties and functions of the Minister also extend to and include all matters over which Parliament has jurisdiction, not by
2004-2005
Agence de développement économique d law assigned to any other department, board or agency of the Government of Canada, relating to regional economic development in Ontario. 21. The heading of Part II of the Act is replaced by the following: REGIONAL ECONOMIC DEVELOPMENT IN ONTARIO 22. Paragraph 8(a) of the Act is replaced by the following: (a) promote economic development in areas of Ontario where low incomes and slow economic growth are prevalent or where opportunities for productive employment are inadequate; 23. (1) The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following:
Duties in relation to regional development in Ontario
9. (1) In exercising the powers and performing the duties and functions assigned by subsection 4(2), the Minister shall, with respect to regional economic development in Ontario, (2) Paragraph 9(1)(c) of the Act is replaced by the following: (c) lead and coordinate the activities of the Government of Canada in the establishment of cooperative relationships with Ontario and with business, labour and other public and private bodies; and (3) Paragraphs 9(2)(a) and (b) of the Act are replaced by the following: (a) provide and, where appropriate, coordinate services promoting regional economic development in Ontario including services to develop entrepreneurial talent, support local business associations, stimulate investment and support small- and medium-sized enterprises in that province or any part of that province; and (b) initiate, recommend, coordinate, direct, promote and implement programs and projects in relation to regional economic development in Ontario.
12 R.S., c. F-11
Reference
R.S., c. P-36
C. 26
Economic Development Agency of C
FINANCIAL ADMINISTRATION ACT 24. The reference to the “Minister of State to be styled Minister of the Economic Development Agency of Canada for the Regions of Quebec and Minister responsible for the Francophonie” in column II of Schedule I.1 to the Financial Administration Act is replaced by a reference to the “Minister of the Economic Development Agency of Canada for the Regions of Quebec”. PUBLIC SERVICE SUPERANNUATION ACT 25. Part II of Schedule I to the Public Service Superannuation Act is amended by adding the following in alphabetical order: Economic Development Agency of Canada for the Regions of Quebec Agence de développement économique du Canada pour les régions du Québec
R.S., c. S-3
SALARIES ACT 26. Subsection 4(2) of the Salaries Act is amended by adding the following after paragraph (t): (t.1) the Minister of the Economic Development Agency of Canada for the Regions of Quebec; COORDINATING AMENDMENTS
2003, c. 22
27. (1) On the later of the coming into force of section 8 of this Act and section 11 of the Public Service Modernization Act (the “other Act”), Schedule IV to the Financial Administration Act is amended by adding the following in alphabetical order:
Economic Development Agency of Canada for the Regions of Quebec Agence de développement économique du Canada pour les régions du Québec
2004-2005
Agence de développement économique d (2) On the later of the coming into force of section 18 of this Act and section 224 of the other Act, (a) the definition “former agency” in subsection 18(1) of the English version of this Act is replaced by the following:
“former agency” « ancienne agence »
“former agency” means the portion of the federal public administration known as the Economic Development Agency of Canada for the Regions of Quebec. (b) subsections 18(5) and (6) of the English version of this Act are replaced by the following:
Transfer of appropriations
(5) Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the federal public administration for the former agency that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the federal public administration for the new agency.
Transfer of powers, duties and functions
(6) Wherever under any Act, order, rule or regulation, or any contract, lease, licence or other document, any power, duty or function is vested in or exercisable by the Deputy Minister of the former agency or an employee of the former agency, the power, duty or function is vested in and shall be exercised by the President of the new agency or an employee of the new agency, unless the Governor in Council by order designates a Deputy Minister or officer of the federal public administration to exercise that power, duty or function. COMING INTO FORCE
Order in council
28. The provisions of this Act, other than section 27, come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 32 An Act to amend the Criminal Code (protection of children and other vulnerable persons) and the Canada Evidence Act
ASSENTED TO 20th JULY, 2005 BILL C-2
SUMMARY This enactment amends the Criminal Code to (a) amend the child pornography provisions with respect to the type of written and audio material that constitutes child pornography, and with respect to the child pornography offences, defences and penalties; (b) add a new category to the offence of sexual exploitation of young persons and make additional amendments to further protect children from sexual exploitation; (c) increase the maximum penalty for child sexual offences, for failing to provide the necessaries of life and for abandoning a child; (d) make child abuse an aggravating factor for the purpose of sentencing and direct the courts to give primary consideration to the objectives of denunciation and deterrence in sentencing for offences involving abuse of a child; (e) amend and clarify the applicable test and criteria that need to be met for the use of testimonial aids, for excluding the public, for imposing a publication ban, for using video-recorded evidence or for appointing counsel for self-represented accused to conduct a cross-examination of certain witnesses; and (f) create an offence of voyeurism and the distribution of voyeuristic material. This enactment also amends the Canada Evidence Act to abolish the requirement for a competency hearing for children under 14 years of age.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 32 An Act to amend the Criminal Code (protection of children and other vulnerable persons) and the Canada Evidence Act [Assented to 20th July, 2005] Preamble
WHEREAS the Parliament of Canada has grave concerns regarding the vulnerability of children to all forms of exploitation, including child pornography, sexual exploitation, abuse and neglect; WHEREAS Canada, by ratifying the United Nations Convention on the Rights of the Child, has undertaken to protect children from all forms of sexual exploitation and sexual abuse, and has obligations as a signatory to the Optional Protocol to the Convention on the Rights of the Child on the sale of children, child prostitution and child pornography; WHEREAS the Parliament of Canada wishes to encourage the participation of witnesses in the criminal justice system through the use of protective measures that seek to facilitate the participation of children and other vulnerable witnesses while ensuring that the rights of accused persons are respected; AND WHEREAS the continuing advancements in the development of new technologies, while having social and economic benefits, facilitate sexual exploitation and breaches of privacy; NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
2 R.S., c. C-46
C. 32
Criminal Code (protection of child CRIMINAL CODE
1. Subsection 127(1) of the Criminal Code is replaced by the following: Disobeying order of court
127. (1) Every one who, without lawful excuse, disobeys a lawful order made by a court of justice or by a person or body of persons authorized by any Act to make or give the order, other than an order for the payment of money, is, unless a punishment or other mode of proceeding is expressly provided by law, guilty of (a) an indictable offence and liable to imprisonment for a term not exceeding two years; or (b) an offence punishable on summary conviction.
R.S., c. 19 (3rd Supp.), s. 1
2. (1) Paragraph 150.1(2)(c) of the Act is replaced by the following: (c) is not in a position of trust or authority towards the complainant, is not a person with whom the complainant is in a relationship of dependency and is not in a relationship with the complainant that is exploitative of the complainant.
R.S., c. 19 (3rd Supp.), s. 1
(2) Subsection 150.1(3) of the Act is replaced by the following:
Exemption for accused aged twelve or thirteen
(3) No person aged twelve or thirteen years shall be tried for an offence under section 151 or 152 or subsection 173(2) unless the person is in a position of trust or authority towards the complainant, is a person with whom the complainant is in a relationship of dependency or is in a relationship with the complainant that is exploitative of the complainant.
R.S., c. 19 (3rd Supp.), s. 1
3. Sections 151 and 152 of the Act are replaced by the following:
Sexual interference
151. Every person who, for a sexual purpose, touches, directly or indirectly, with a part of the body or with an object, any part of the body of a person under the age of fourteen years (a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years and to a minimum punishment of imprisonment for a term of forty-five days; or
2004-2005
Code criminel (protection des enfant (b) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months and to a minimum punishment of imprisonment for a term of fourteen days.
Invitation to sexual touching
152. Every person who, for a sexual purpose, invites, counsels or incites a person under the age of fourteen years to touch, directly or indirectly, with a part of the body or with an object, the body of any person, including the body of the person who so invites, counsels or incites and the body of the person under the age of fourteen years, (a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years and to a minimum punishment of imprisonment for a term of forty-five days; or (b) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months and to a minimum punishment of imprisonment for a term of fourteen days.
R.S., c. 19 (3rd Supp.), s. 1
4. (1) Subsection 153(1) of the Act is replaced by the following:
Sexual exploitation
153. (1) Every person commits an offence who is in a position of trust or authority towards a young person, who is a person with whom the young person is in a relationship of dependency or who is in a relationship with a young person that is exploitative of the young person, and who (a) for a sexual purpose, touches, directly or indirectly, with a part of the body or with an object, any part of the body of the young person; or (b) for a sexual purpose, invites, counsels or incites a young person to touch, directly or indirectly, with a part of the body or with an object, the body of any person, including the body of the person who so invites, counsels or incites and the body of the young person. (2) Section 153 of the Act is amended by adding the following after subsection (1):
C. 32
Punishment
(1.1) Every person who commits an offence under subsection (1)
Criminal Code (protection of child
(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years and to a minimum punishment of imprisonment for a term of forty-five days; or (b) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months and to a minimum punishment of imprisonment for a term of fourteen days. Inference of sexual exploitation
(1.2) A judge may infer that a person is in a relationship with a young person that is exploitative of the young person from the nature and circumstances of the relationship, including (a) the age of the young person; (b) the age difference between the person and the young person; (c) the evolution of the relationship; and (d) the degree of control or influence by the person over the young person.
2002, c. 13, s. 4(1)
5. (1) The portion of subsection 161(1) of the Act before paragraph (a) is replaced by the following:
Order of prohibition
161. (1) When an offender is convicted, or is discharged on the conditions prescribed in a probation order under section 730, of an offence referred to in subsection (1.1) in respect of a person who is under the age of fourteen years, the court that sentences the offender or directs that the accused be discharged, as the case may be, in addition to any other punishment that may be imposed for that offence or any other condition prescribed in the order of discharge, shall consider making and may make, subject to the conditions or exemptions that the court directs, an order prohibiting the offender from (2) Section 161 of the Act is amended by adding the following after subsection (1):
Offences
(1.1) The offences for the purpose of subsection (1) are
2004-2005
Code criminel (protection des enfant (a) an offence under section 151, 152, 155 or 159, subsection 160(2) or (3), section 163.1, 170, 171 or 172.1, subsection 173(2) or section 271, 272, 273 or 281; (b) an offence under section 144 (rape), 145 (attempt to commit rape), 149 (indecent assault on female), 156 (indecent assault on male) or 245 (common assault) or subsection 246(1) (assault with intent) of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as it read immediately before January 4, 1983; or (c) an offence under subsection 146(1) (sexual intercourse with a female under 14) or section 153 (sexual intercourse with stepdaughter), 155 (buggery or bestiality), 157 (gross indecency), 166 (parent or guardian procuring defilement) or 167 (householder permitting defilement) of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as it read immediately before January 1, 1988.
6. The Act is amended by adding the following after section 161: Voyeurism
162. (1) Every one commits an offence who, surreptitiously, observes — including by mechanical or electronic means — or makes a visual recording of a person who is in circumstances that give rise to a reasonable expectation of privacy, if (a) the person is in a place in which a person can reasonably be expected to be nude, to expose his or her genital organs or anal region or her breasts, or to be engaged in explicit sexual activity; (b) the person is nude, is exposing his or her genital organs or anal region or her breasts, or is engaged in explicit sexual activity, and the observation or recording is done for the purpose of observing or recording a person in such a state or engaged in such an activity; or (c) the observation or recording is done for a sexual purpose.
C. 32
Definition of “visual recording”
(2) In this section, “visual recording” includes a photographic, film or video recording made by any means.
Exemption
(3) Paragraphs (1)(a) and (b) do not apply to a peace officer who, under the authority of a warrant issued under section 487.01, is carrying out any activity referred to in those paragraphs.
Printing, publication, etc., of voyeuristic recordings
(4) Every one commits an offence who, knowing that a recording was obtained by the commission of an offence under subsection (1), prints, copies, publishes, distributes, circulates, sells, advertises or makes available the recording, or has the recording in his or her possession for the purpose of printing, copying, publishing, distributing, circulating, selling or advertising it or making it available.
Punishment
(5) Every one who commits an offence under subsection (1) or (4)
Criminal Code (protection of child
(a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or (b) is guilty of an offence punishable on summary conviction. Defence
Question of law, motives
(6) No person shall be convicted of an offence under this section if the acts that are alleged to constitute the offence serve the public good and do not extend beyond what serves the public good. (7) For the purposes of subsection (6), (a) it is a question of law whether an act serves the public good and whether there is evidence that the act alleged goes beyond what serves the public good, but it is a question of fact whether the act does or does not extend beyond what serves the public good; and (b) the motives of an accused are irrelevant.
1993, c. 46, s. 2
7. (1) Subsection 163.1(1) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by replacing paragraph (b) with the following:
2004-2005
Code criminel (protection des enfant (b) any written material, visual representation or audio recording that advocates or counsels sexual activity with a person under the age of eighteen years that would be an offence under this Act; (c) any written material whose dominant characteristic is the description, for a sexual purpose, of sexual activity with a person under the age of eighteen years that would be an offence under this Act; or (d) any audio recording that has as its dominant characteristic the description, presentation or representation, for a sexual purpose, of sexual activity with a person under the age of eighteen years that would be an offence under this Act.
1993, c. 46, s. 2
(2) Paragraphs 163.1(2)(a) and (b) of the Act are replaced by the following: (a) an indictable offence and liable to imprisonment for a term not exceeding ten years and to a minimum punishment of imprisonment for a term of one year; or (b) an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months and to a minimum punishment of imprisonment for a term of ninety days.
1993, c. 46, s. 2; 2002, c. 13, s. 5(2)
(3) Subsection 163.1(3) of the Act is replaced by the following:
Distribution, etc. of child pornography
(3) Every person who transmits, makes available, distributes, sells, advertises, imports, exports or possesses for the purpose of transmission, making available, distribution, sale, advertising or exportation any child pornography is guilty of (a) an indictable offence and liable to imprisonment for a term not exceeding ten years and to a minimum punishment of imprisonment for a term of one year; or (b) an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months and to a minimum punishment of imprisonment for a term of ninety days.
C. 32
1993, c. 46, s. 2
(4) Paragraphs 163.1(4)(a) and (b) of the Act are replaced by the following:
Criminal Code (protection of child
(a) an indictable offence and liable to imprisonment for a term not exceeding five years and to a minimum punishment of imprisonment for a term of forty-five days; or (b) an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months and to a minimum punishment of imprisonment for a term of fourteen days. 2002, c. 13, s. 5(3)
(5) Paragraphs 163.1(4.1)(a) and (b) of the Act are replaced by the following: (a) an indictable offence and liable to imprisonment for a term not exceeding five years and to a minimum punishment of imprisonment for a term of forty-five days; or (b) an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months and to a minimum punishment of imprisonment for a term of fourteen days. (6) Section 163.1 of the Act is amended by adding the following after subsection (4.2):
Aggravating factor
(4.3) If a person is convicted of an offence under this section, the court that imposes the sentence shall consider as an aggravating factor the fact that the person committed the offence with intent to make a profit.
2002, c. 13, s. 5(4)
(7) Subsections 163.1(6) and (7) of the Act are replaced by the following:
Defence
(6) No person shall be convicted of an offence under this section if the act that is alleged to constitute the offence (a) has a legitimate purpose related to the administration of justice or to science, medicine, education or art; and (b) does not pose an undue risk of harm to persons under the age of eighteen years.
Question of law
(7) For greater certainty, for the purposes of this section, it is a question of law whether any written material, visual representation or audio
2004-2005
Code criminel (protection des enfant recording advocates or counsels sexual activity with a person under the age of eighteen years that would be an offence under this Act.
1993, c. 46, s. 3(1); 1997, c. 18, s. 5
8. (1) The portion of subsection 164(1) of the French version of the Act before paragraph (a) is replaced by the following:
Mandat de saisie
164. (1) Le juge peut décerner, sous son seing, un mandat autorisant la saisie des exemplaires d’une publication ou des copies d’une représentation, d’un écrit ou d’un enregistrement s’il est convaincu, par une dénonciation sous serment, qu’il existe des motifs raisonnables de croire :
1993, c. 46, s. 3(1)
(2) Subsection 164(1) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) any representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is child pornography within the meaning of section 163.1, or (c) any recording, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is a voyeuristic recording,
1993, c. 46, s. 3(2); 2002, c. 13, s. 6
(3) Subsections 164(3) to (5) of the Act are replaced by the following:
Owner and maker may appear
(3) The owner and the maker of the matter seized under subsection (1), and alleged to be obscene, a crime comic, child pornography or a voyeuristic recording, may appear and be represented in the proceedings in order to oppose the making of an order for the forfeiture of the matter.
Order of forfeiture
(4) If the court is satisfied, on a balance of probabilities, that the publication, representation, written material or recording referred to in subsection (1) is obscene, a crime comic, child pornography or a voyeuristic recording, it may make an order declaring the matter forfeited to Her Majesty in right of the province in which the proceedings take place, for disposal as the Attorney General may direct.
C. 32
Disposal of matter
(5) If the court is not satisfied that the publication, representation, written material or recording referred to in subsection (1) is obscene, a crime comic, child pornography or a voyeuristic recording, it shall order that the matter be restored to the person from whom it was seized without delay after the time for final appeal has expired.
1993, c. 46, s. 3(3)
(4) Subsection 164(7) of the Act is replaced by the following:
Consent
(7) If an order is made under this section by a judge in a province with respect to one or more copies of a publication, a representation, written material or a recording, no proceedings shall be instituted or continued in that province under section 162, 163 or 163.1 with respect to those or other copies of the same publication, representation, written material or recording without the consent of the Attorney General.
Criminal Code (protection of child
(5) Subsection 164(8) of the Act is amended by adding the following in alphabetical order: “voyeuristic recording” « enregistrement voyeuriste »
“voyeuristic recording” means a visual recording within the meaning of subsection 162(2) that is made as described in subsection 162(1).
2002, c. 13, s. 7
9. (1) The portion of subsection 164.1(1) of the Act before paragraph (a) is replaced by the following:
Warrant of seizure
164.1 (1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material — namely child pornography within the meaning of section 163.1, a voyeuristic recording within the meaning of subsection 164(8) or data within the meaning of subsection 342.1(2) that makes child pornography or a voyeuristic recording available — that is stored on and made available through a computer system within the meaning of subsection 342.1(2) that is within the jurisdiction of the court, the judge may order the custodian of the computer system to
2004-2005
Code criminel (protection des enfant
2002, c. 13, s. 7
(2) Subsection 164.1(5) of the Act is replaced by the following:
Order
(5) If the court is satisfied, on a balance of probabilities, that the material is child pornography within the meaning of section 163.1, a voyeuristic recording within the meaning of subsection 164(8) or data within the meaning of subsection 342.1(2) that makes child pornography or the voyeuristic recording available, it may order the custodian of the computer system to delete the material.
2002, c. 13, s. 7
(3) Subsection 164.1(7) of the Act is replaced by the following:
Return of material
(7) If the court is not satisfied that the material is child pornography within the meaning of section 163.1, a voyeuristic recording within the meaning of subsection 164(8) or data within the meaning of subsection 342.1(2) that makes child pornography or the voyeuristic recording available, the court shall order that the electronic copy be returned to the custodian and terminate the order under paragraph (1)(b).
R.S., c. 19 (3rd Supp.), s. 5
9.1 Sections 170 and 171 of the Act are replaced by the following:
Parent or guardian procuring sexual activity
170. Every parent or guardian of a person under the age of eighteen years who procures the person for the purpose of engaging in any sexual activity prohibited by this Act with a person other than the parent or guardian is guilty of an indictable offence and liable (a) to imprisonment for a term not exceeding five years and to a minimum punishment of imprisonment for a term of six months if the person procured is under the age of fourteen years; or (b) to imprisonment for a term not exceeding two years and to a minimum punishment of imprisonment for a term of forty-five days if the person procured is fourteen years of age or more but under the age of eighteen years.
Householder permitting sexual activity
171. Every owner, occupier or manager of premises, or any other person who has control of premises or assists in the management or control of premises, who knowingly permits a person under the age of eighteen years to resort
C. 32
Criminal Code (protection of child
to or to be in or on the premises for the purpose of engaging in any sexual activity prohibited by this Act is guilty of an indictable offence and liable (a) to imprisonment for a term not exceeding five years and to a minimum punishment of imprisonment for a term of six months if the person in question is under the age of fourteen years; or (b) to imprisonment for a term not exceeding two years and to a minimum punishment of imprisonment for a term of forty-five days if the person is fourteen years of age or more but under the age of eighteen years. 10. Paragraph (a) of the definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (xxvii): (xxvii.1) section 162 (voyeurism), R.S., c. 19 (3rd Supp.), s. 9
10.1 (1) Subsection 212(2) of the Act is replaced by the following:
Living on the avails of prostitution of person under eighteen
(2) Despite paragraph (1)(j), every person who lives wholly or in part on the avails of prostitution of another person who is under the age of eighteen years is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years and to a minimum punishment of imprisonment for a term of two years.
1999, c. 5, s. 8
(2) Subsection 212(4) of the Act is replaced by the following:
Offence — prostitution of person under eighteen
(4) Every person who, in any place, obtains for consideration, or communicates with anyone for the purpose of obtaining for consideration, the sexual services of a person who is under the age of eighteen years is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years and to a minimum punishment of imprisonment for a term of six months. 11. Subsection 215(3) of the Act is replaced by the following:
Punishment
(3) Every one who commits an offence under subsection (2)
2004-2005
Code criminel (protection des enfant (a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or (b) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months. 12. Section 218 of the Act is replaced by the following:
Abandoning child
218. Every one who unlawfully abandons or exposes a child who is under the age of ten years, so that its life is or is likely to be endangered or its health is or is likely to be permanently injured, (a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or (b) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term not exceeding eighteen months.
1992, c. 38, s. 2
13. Subsection 276.3(1) of the Act is replaced by the following:
Publication prohibited
276.3 (1) No person shall publish in any document, or broadcast or transmit in any way, any of the following: (a) the contents of an application made under section 276.1; (b) any evidence taken, the information given and the representations made at an application under section 276.1 or at a hearing under section 276.2; (c) the decision of a judge or justice under subsection 276.1(4), unless the judge or justice, after taking into account the complainant’s right of privacy and the interests of justice, orders that the decision may be published, broadcast or transmitted; and (d) the determination made and the reasons provided under section 276.2, unless (i) that determination is that evidence is admissible, or
C. 32
Criminal Code (protection of child
(ii) the judge or justice, after taking into account the complainant’s right of privacy and the interests of justice, orders that the determination and reasons may be published, broadcast or transmitted. 1997, c. 30, s. 1
14. The portion of subsection 278.9(1) of the Act before paragraph (a) is replaced by the following:
Publication prohibited
278.9 (1) No person shall publish in any document, or broadcast or transmit in any way, any of the following:
R.S., c. 27 (1st Supp.), s. 203, c. 19 (3rd Supp.), s. 14(2), c. 23 (4th Supp.), s. 1; 1993, c. 45, s. 7(1); 1997, c. 16, s. 6(4); 1999, c. 25, s. 2; 2001, c. 32, ss. 29(1), (2), (4) and (5), c. 41, ss. 34 and 133(13) and (14); 2002, c. 13, s. 20
15. Section 486 of the Act is replaced by the following:
Exclusion of public in certain cases
486. (1) Any proceedings against an accused shall be held in open court, but the presiding judge or justice may order the exclusion of all or any members of the public from the court room for all or part of the proceedings if the judge or justice is of the opinion that such an order is in the interest of public morals, the maintenance of order or the proper administration of justice or is necessary to prevent injury to international relations or national defence or national security.
Protection of witnesses under 18 and justice system participants
(2) For the purposes of subsection (1), the “proper administration of justice” includes ensuring that (a) the interests of witnesses under the age of eighteen years are safeguarded in all proceedings; and (b) justice system participants who are involved in the proceedings are protected.
2004-2005
Code criminel (protection des enfant
Reasons to be stated
(3) If an accused is charged with an offence under section 151, 152, 153, 153.1, 155 or 159, subsection 160(2) or (3) or section 163.1, 171, 172, 172.1, 173, 212, 271, 272 or 273 and the prosecutor or the accused applies for an order under subsection (1), the judge or justice shall, if no such order is made, state, by reference to the circumstances of the case, the reason for not making an order.
Support person — witnesses under 18 or who have a disability
486.1 (1) In any proceedings against an accused, the judge or justice shall, on application of the prosecutor, of a witness who is under the age of eighteen years or of a witness who has a mental or physical disability, order that a support person of the witness’ choice be permitted to be present and to be close to the witness while the witness testifies, unless the judge or justice is of the opinion that the order would interfere with the proper administration of justice.
Other witnesses
(2) In any proceedings against an accused, the judge or justice may, on application of the prosecutor or a witness, order that a support person of the witness’ choice be permitted to be present and to be close to the witness while the witness testifies if the judge or justice is of the opinion that the order is necessary to obtain a full and candid account from the witness of the acts complained of.
Application
(2.1) An application referred to in subsection (1) or (2) may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings.
Factors to be considered
(3) In making a determination under subsection (2), the judge or justice shall take into account the age of the witness, whether the witness has a mental or physical disability, the nature of the offence, the nature of any relationship between the witness and the accused, and any other circumstance that the judge or justice considers relevant.
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Witness not to be a support person
(4) The judge or justice shall not permit a witness to be a support person unless the judge or justice is of the opinion that doing so is necessary for the proper administration of justice.
No communication while testifying
(5) The judge or justice may order that the support person and the witness not communicate with each other while the witness testifies.
No adverse inference
(6) No adverse inference may be drawn from the fact that an order is, or is not, made under this section.
Testimony outside court room — witnesses under 18 or who have a disability
486.2 (1) Despite section 650, in any proceedings against an accused, the judge or justice shall, on application of the prosecutor, of a witness who is under the age of eighteen years or of a witness who is able to communicate evidence but may have difficulty doing so by reason of a mental or physical disability, order that the witness testify outside the court room or behind a screen or other device that would allow the witness not to see the accused, unless the judge or justice is of the opinion that the order would interfere with the proper administration of justice.
Other witnesses
(2) Despite section 650, in any proceedings against an accused, the judge or justice may, on application of the prosecutor or a witness, order that the witness testify outside the court room or behind a screen or other device that would allow the witness not to see the accused if the judge or justice is of the opinion that the order is necessary to obtain a full and candid account from the witness of the acts complained of.
Application
(2.1) An application referred to in subsection (1) or (2) may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings.
Factors to be considered
(3) In making a determination under subsection (2), the judge or justice shall take into account the factors referred to in subsection 486.1(3).
Criminal Code (protection of child
2004-2005 Specific offences
Code criminel (protection des enfant (4) Despite section 650, if an accused is charged with an offence referred to in subsection (5), the presiding judge or justice may order that any witness testify (a) outside the court room if the judge or justice is of the opinion that the order is necessary to protect the safety of the witness; and (b) outside the court room or behind a screen or other device that would allow the witness not to see the accused if the judge or justice is of the opinion that the order is necessary to obtain a full and candid account from the witness of the acts complained of.
Offences
(5) The offences for the purposes of subsection (4) are (a) an offence under section 423.1, 467.11, 467.12 or 467.13, or a serious offence committed for the benefit of, at the direction of, or in association with, a criminal organization; (b) a terrorism offence; (c) an offence under subsection 16(1) or (2), 17(1), 19(1), 20(1) or 22(1) of the Security of Information Act; or (d) an offence under subsection 21(1) or section 23 of the Security of Information Act that is committed in relation to an offence referred to in paragraph (c).
Same procedure for determination
(6) If the judge or justice is of the opinion that it is necessary for a witness to testify in order to determine whether an order under subsection (2) or (4) should be made in respect of that witness, the judge or justice shall order that the witness testify in accordance with that subsection.
Conditions of exclusion
(7) A witness shall not testify outside the court room under subsection (1), (2), (4) or (6) unless arrangements are made for the accused, the judge or justice and the jury to watch the testimony of the witness by means of closedcircuit television or otherwise and the accused is permitted to communicate with counsel while watching the testimony.
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No adverse inference
(8) No adverse inference may be drawn from the fact that an order is, or is not, made under this section.
Accused not to cross-examine witness under 18
486.3 (1) In any proceedings against an accused, on application of the prosecutor or a witness who is under the age of eighteen years, the accused shall not personally cross-examine the witness, unless the judge or justice is of the opinion that the proper administration of justice requires the accused to personally conduct the cross-examination. The judge or justice shall appoint counsel to conduct the cross-examination if the accused does not personally conduct the cross-examination.
Other witnesses
(2) In any proceedings against an accused, on application of the prosecutor or a witness, the accused shall not personally cross-examine the witness if the judge or justice is of the opinion that, in order to obtain a full and candid account from the witness of the acts complained of, the accused should not personally cross-examine the witness. The judge or justice shall appoint counsel to conduct the cross-examination if the accused does not personally conduct the crossexamination.
Factors to be considered
(3) In making a determination under subsection (2), the judge or justice shall take into account the factors referred to in subsection 486.1(3).
Victim of criminal harassment
(4) In any proceedings in respect of an offence under section 264, on application of the prosecutor or the victim of the offence, the accused shall not personally cross-examine the victim unless the judge or justice is of the opinion that the proper administration of justice requires the accused to personally conduct the cross-examination. The judge or justice shall appoint counsel to conduct the cross-examination if the accused does not personally conduct the cross-examination.
Application
(4.1) An application referred to in subsection (1), (2) or (4) may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings.
Criminal Code (protection of child
2004-2005
Code criminel (protection des enfant
No adverse inference
(5) No adverse inference may be drawn from the fact that counsel is, or is not, appointed under this section.
Order restricting publication — sexual offences
486.4 (1) Subject to subsection (2), the presiding judge or justice may make an order directing that any information that could identify the complainant or a witness shall not be published in any document or broadcast or transmitted in any way, in proceedings in respect of (a) any of the following offences: (i) an offence under section 151, 152, 153, 153.1, 155, 159, 160, 162, 163.1, 170, 171, 172, 172.1, 173, 210, 211, 212, 213, 271, 272, 273, 346 or 347, (ii) an offence under section 144 (rape), 145 (attempt to commit rape), 149 (indecent assault on female), 156 (indecent assault on male) or 245 (common assault) or subsection 246(1) (assault with intent) of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as it read immediately before January 4, 1983, or (iii) an offence under subsection 146(1) (sexual intercourse with a female under 14) or (2) (sexual intercourse with a female between 14 and 16) or section 151 (seduction of a female between 16 and 18), 153 (sexual intercourse with stepdaughter), 155 (buggery or bestiality), 157 (gross indecency), 166 (parent or guardian procuring defilement) or 167 (householder permitting defilement) of the Criminal Code, chapter C-34 of the Revised Statutes of Canada, 1970, as it read immediately before January 1, 1988; or (b) two or more offences being dealt with in the same proceeding, at least one of which is an offence referred to in any of subparagraphs (a)(i) to (iii).
Mandatory order on application
(2) In proceedings in respect of the offences referred to in paragraph (1)(a) or (b), the presiding judge or justice shall
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Criminal Code (protection of child
(a) at the first reasonable opportunity, inform any witness under the age of eighteen years and the complainant of the right to make an application for the order; and (b) on application made by the complainant, the prosecutor or any such witness, make the order. Child pornography
(3) In proceedings in respect of an offence under section 163.1, a judge or justice shall make an order directing that any information that could identify a witness who is under the age of eighteen years, or any person who is the subject of a representation, written material or a recording that constitutes child pornography within the meaning of that section, shall not be published in any document or broadcast or transmitted in any way.
Limitation
(4) An order made under this section does not apply in respect of the disclosure of information in the course of the administration of justice when it is not the purpose of the disclosure to make the information known in the community.
Order restricting publication — victims and witnesses
486.5 (1) Unless an order is made under section 486.4, on application of the prosecutor, a victim or a witness, a judge or justice may make an order directing that any information that could identify the victim or witness shall not be published in any document or broadcast or transmitted in any way if the judge or justice is satisfied that the order is necessary for the proper administration of justice.
Justice system participants
(2) On application of a justice system participant who is involved in proceedings in respect of an offence referred to in subsection 486.2(5) or of the prosecutor in those proceedings, a judge or justice may make an order directing that any information that could identify the justice system participant shall not be published in any document or broadcast or transmitted in any way if the judge or justice is satisfied that the order is necessary for the proper administration of justice.
2004-2005 Limitation
Application and notice
Code criminel (protection des enfant (3) An order made under this section does not apply in respect of the disclosure of information in the course of the administration of justice if it is not the purpose of the disclosure to make the information known in the community. (4) An applicant for an order shall (a) apply in writing to the presiding judge or justice or, if the judge or justice has not been determined, to a judge of a superior court of criminal jurisdiction in the judicial district where the proceedings will take place; and (b) provide notice of the application to the prosecutor, the accused and any other person affected by the order that the judge or justice specifies.
Grounds
(5) An applicant for an order shall set out the grounds on which the applicant relies to establish that the order is necessary for the proper administration of justice.
Hearing may be held
(6) The judge or justice may hold a hearing to determine whether an order should be made, and the hearing may be in private.
Factors to be considered
(7) In determining whether to make an order, the judge or justice shall consider (a) the right to a fair and public hearing; (b) whether there is a real and substantial risk that the victim, witness or justice system participant would suffer significant harm if their identity were disclosed; (c) whether the victim, witness or justice system participant needs the order for their security or to protect them from intimidation or retaliation; (d) society’s interest in encouraging the reporting of offences and the participation of victims, witnesses and justice system participants in the criminal justice process; (e) whether effective alternatives are available to protect the identity of the victim, witness or justice system participant; (f) the salutary and deleterious effects of the proposed order;
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Criminal Code (protection of child
(g) the impact of the proposed order on the freedom of expression of those affected by it; and (h) any other factor that the judge or justice considers relevant. Conditions
(8) An order may be subject to any conditions that the judge or justice thinks fit.
Publication prohibited
(9) Unless the judge or justice refuses to make an order, no person shall publish in any document or broadcast or transmit in any way (a) the contents of an application; (b) any evidence taken, information given or submissions made at a hearing under subsection (6); or (c) any other information that could identify the person to whom the application relates as a victim, witness or justice system participant in the proceedings.
Offence
486.6 (1) Every person who fails to comply with an order made under subsection 486.4(1), (2) or (3) or 486.5(1) or (2) is guilty of an offence punishable on summary conviction.
Application of order
(2) For greater certainty, an order referred to in subsection (1) applies to prohibit, in relation to proceedings taken against any person who fails to comply with the order, the publication in any document or the broadcasting or transmission in any way of information that could identify a victim, witness or justice system participant whose identity is protected by the order.
R.S., c. 27 (1st Supp.), s. 69
16. (1) The portion of subsection 487.2(1) of the Act before paragraph (a) is replaced by the following:
Restriction on publication
487.2 If a search warrant is issued under section 487 or 487.1 or a search is made under such a warrant, every one who publishes in any document, or broadcasts or transmits in any way, any information with respect to
2004-2005
R.S., c. 27 (1st Supp.), s. 69
Code criminel (protection des enfant
(2) Subsection 487.2(2) of the Act is repealed. 17. (1) The portion of subsection 517(1) of the Act before paragraph (a) is replaced by the following:
Order directing matters not to be published for specified period
517. (1) If the prosecutor or the accused intends to show cause under section 515, he or she shall so state to the justice and the justice may, and shall on application by the accused, before or at any time during the course of the proceedings under that section, make an order directing that the evidence taken, the information given or the representations made and the reasons, if any, given or to be given by the justice shall not be published in any document, or broadcast or transmitted in any way before such time as (2) Subsection 517(3) of the Act is repealed.
R.S., c. 27 (1st Supp.), s. 97
18. (1) The portion of subsection 539(1) of the Act after paragraph (b) is replaced by the following: make an order directing that the evidence taken at the inquiry shall not be published in any document or broadcast or transmitted in any way before such time as, in respect of each of the accused, (c) he or she is discharged, or (d) if he or she is ordered to stand trial, the trial is ended.
(2) Subsection 539(4) of the Act is repealed.
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Criminal Code (protection of child
19. (1) The portion of subsection 542(2) of the Act before paragraph (a) is replaced by the following: Restriction of publication of reports of preliminary inquiry
(2) Every one who publishes in any document, or broadcasts or transmits in any way, a report that any admission or confession was tendered in evidence at a preliminary inquiry or a report of the nature of such admission or confession so tendered in evidence unless
(2) Subsection 542(3) of the Act is repealed. 2001, c. 32, s. 82(4)
20. Subsection 631(6) of the Act is replaced by the following:
Ban on publication
(6) On application by the prosecutor or on its own motion, the court or judge before which a jury trial is to be held may, if an order under subsection (3.1) has been made, make an order directing that the identity of a juror or any information that could disclose their identity shall not be published in any document or broadcast or transmitted in any way if the court or judge is satisfied that such an order is necessary for the proper administration of justice. 21. (1) Subsection 648(1) of the Act is replaced by the following:
Restriction on publication
648. (1) After permission to separate is given to members of a jury under subsection 647(1), no information regarding any portion of the trial at which the jury is not present shall be published in any document or broadcast or transmitted in any way before the jury retires to consider its verdict. (2) Subsection 648(3) of the Act is repealed.
1991, c. 43, s. 4
22. The portion of subsection 672.51(11) of the Act before paragraph (a) is replaced by the following:
Prohibition on publication
(11) No person shall publish in any document or broadcast or transmit in any way
2004-2005 R.S., c. 19 (3rd Supp.), s. 16; 1997, c. 16, s. 7; 1998, c. 9, s. 8
Code criminel (protection des enfant 23. The heading before section 715.1 and sections 715.1 and 715.2 of the Act are replaced by the following: VIDEO-RECORDED EVIDENCE
Evidence of victim or witness under 18
715.1 (1) In any proceeding against an accused in which a victim or other witness was under the age of eighteen years at the time the offence is alleged to have been committed, a video recording made within a reasonable time after the alleged offence, in which the victim or witness describes the acts complained of, is admissible in evidence if the victim or witness, while testifying, adopts the contents of the video recording, unless the presiding judge or justice is of the opinion that admission of the video recording in evidence would interfere with the proper administration of justice.
Order prohibiting use
(2) The presiding judge or justice may prohibit any other use of a video recording referred to in subsection (1).
Evidence of victim or witness who has a disability
715.2 (1) In any proceeding against an accused in which a victim or other witness is able to communicate evidence but may have difficulty doing so by reason of a mental or physical disability, a video recording made within a reasonable time after the alleged offence, in which the victim or witness describes the acts complained of, is admissible in evidence if the victim or witness, while testifying, adopts the contents of the video recording, unless the presiding judge or justice is of the opinion that admission of the video recording in evidence would interfere with the proper administration of justice.
Order prohibiting use
(2) The presiding judge or justice may prohibit any other use of a video recording referred to in subsection (1). 24. The Act is amended by adding the following after section 718:
Objectives — offences against children
718.01 When a court imposes a sentence for an offence that involved the abuse of a person under the age of eighteen years, it shall give primary consideration to the objectives of denunciation and deterrence of such conduct.
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1995, c. 22, s. 6; 2000, c. 12, par. 95(c)
25. Subparagraph 718.2(a)(ii) of the Act is replaced by the following:
Criminal Code (protection of child
(ii) evidence that the offender, in committing the offence, abused the offender’s spouse or common-law partner, (ii.1) evidence that the offender, in committing the offence, abused a person under the age of eighteen years,
R.S., c. C-5
CANADA EVIDENCE ACT
R.S., c. 19 (3rd Supp.), s. 18
26. The portion of subsection 16(1) of the Canada Evidence Act before paragraph (a) is replaced by the following:
Witness whose capacity is in question
16. (1) If a proposed witness is a person of fourteen years of age or older whose mental capacity is challenged, the court shall, before permitting the person to give evidence, conduct an inquiry to determine 27. The Act is amended by adding the following after section 16:
Person under fourteen years of age
16.1 (1) A person under fourteen years of age is presumed to have the capacity to testify.
No oath or solemn affirmation
(2) A proposed witness under fourteen years of age shall not take an oath or make a solemn affirmation despite a provision of any Act that requires an oath or a solemn affirmation.
Evidence shall be received
(3) The evidence of a proposed witness under fourteen years of age shall be received if they are able to understand and respond to questions.
Burden as to capacity of witness
(4) A party who challenges the capacity of a proposed witness under fourteen years of age has the burden of satisfying the court that there is an issue as to the capacity of the proposed witness to understand and respond to questions.
Court inquiry
(5) If the court is satisfied that there is an issue as to the capacity of a proposed witness under fourteen years of age to understand and respond to questions, it shall, before permitting them to give evidence, conduct an inquiry to determine whether they are able to understand and respond to questions.
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Code criminel (protection des enfant
Promise to tell truth
(6) The court shall, before permitting a proposed witness under fourteen years of age to give evidence, require them to promise to tell the truth.
Understanding of promise
(7) No proposed witness under fourteen years of age shall be asked any questions regarding their understanding of the nature of the promise to tell the truth for the purpose of determining whether their evidence shall be received by the court.
Effect
(8) For greater certainty, if the evidence of a witness under fourteen years of age is received by the court, it shall have the same effect as if it were taken under oath. REVIEW AND REPORT TO PARLIAMENT
Review
27.1 (1) Five years after this section comes into force, a committee of the Senate, of the House of Commons or of both Houses of Parliament that is designated or established for the purpose shall undertake a comprehensive review of this Act and its operation.
Report
(2) The committee shall submit a report on the review to Parliament, including a statement of any changes that it recommends, within six months after it undertakes the review or within any further time authorized by the Senate, the House of Commons or both Houses of Parliament, as the case may be. COORDINATING AMENDMENT
2004, c. 15
28. If section 10 of this Act comes into force before the coming into force of any provision of the definition “offence” in section 183 of the Criminal Code, as enacted by section 108 of the Public Safety Act, 2002 (the “other Act”), then, on the coming into force of that section 10, paragraph (a) of the definition “offence” in section 183 of the Criminal Code, as enacted by section 108 of the other Act, is amended by adding the following after subparagraph (xxvii): (xxvii.1) section 162 (voyeurism),
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Criminal Code (protection of child COMING INTO FORCE
Order in council
29. The provisions of this Act, other than section 28, come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 33 An Act respecting certain aspects of legal capacity for marriage for civil purposes
ASSENTED TO 20th JULY, 2005 BILL C-38
SUMMARY This enactment extends the legal capacity for marriage for civil purposes to same-sex couples in order to reflect values of tolerance, respect and equality, consistent with the Canadian Charter of Rights and Freedoms. It also makes consequential amendments to other Acts to ensure equal access for same-sex couples to the civil effects of marriage and divorce.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT RESPECTING CERTAIN ASPECTS OF LEGAL CAPACITY FOR MARRIAGE FOR CIVIL PURPOSES Preamble 1.
Short title
2. Marriage — certain aspects of capacity
3. Religious officials
3.1
Freedom of conscience and religion and expression of beliefs
4. Marriage not void or voidable
5. Canada Business Corporations Act
6. Canada Cooperatives Act
7. Civilian War-related Benefits Act
8. Divorce Act
9. Federal Law and Civil Law of the Province of Quebec Act
CONSEQUENTIAL AMENDMENTS
10-12.
Income Tax Act
13-14.
Marriage (Prohibited Degrees) Act
15. Modernization of Benefits and Obligations Act
53-54 ELIZABETH II —————— CHAPTER 33 An Act respecting certain aspects of legal capacity for marriage for civil purposes [Assented to 20th July, 2005]
Preamble
WHEREAS the Parliament of Canada is committed to upholding the Constitution of Canada, and section 15 of the Canadian Charter of Rights and Freedoms guarantees that every individual is equal before and under the law and has the right to equal protection and equal benefit of the law without discrimination; WHEREAS the courts in a majority of the provinces and in one territory have recognized that the right to equality without discrimination requires that couples of the same sex and couples of the opposite sex have equal access to marriage for civil purposes; WHEREAS the Supreme Court of Canada has recognized that many Canadian couples of the same sex have married in reliance on those court decisions; WHEREAS only equal access to marriage for civil purposes would respect the right of couples of the same sex to equality without discrimination, and civil union, as an institution other than marriage, would not offer them that equal access and would violate their human dignity, in breach of the Canadian Charter of Rights and Freedoms; WHEREAS the Supreme Court of Canada has determined that the Parliament of Canada has legislative jurisdiction over marriage but does not have the jurisdiction to establish an institution other than marriage for couples of the same sex;
C. 33
Civil M
WHEREAS everyone has the freedom of conscience and religion under section 2 of the Canadian Charter of Rights and Freedoms; WHEREAS nothing in this Act affects the guarantee of freedom of conscience and religion and, in particular, the freedom of members of religious groups to hold and declare their religious beliefs and the freedom of officials of religious groups to refuse to perform marriages that are not in accordance with their religious beliefs; WHEREAS it is not against the public interest to hold and publicly express diverse views on marriage; WHEREAS, in light of those considerations, the Parliament of Canada’s commitment to uphold the right to equality without discrimination precludes the use of section 33 of the Canadian Charter of Rights and Freedoms to deny the right of couples of the same sex to equal access to marriage for civil purposes; WHEREAS marriage is a fundamental institution in Canadian society and the Parliament of Canada has a responsibility to support that institution because it strengthens commitment in relationships and represents the foundation of family life for many Canadians; AND WHEREAS, in order to reflect values of tolerance, respect and equality consistent with the Canadian Charter of Rights and Freedoms, access to marriage for civil purposes should be extended by legislation to couples of the same sex;
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Short title
1. This Act may be cited as the Civil Marriage Act.
Marriage — certain aspects of capacity
2. Marriage, for civil purposes, is the lawful union of two persons to the exclusion of all others.
2004-2005
Mariag
Religious officials
3. It is recognized that officials of religious groups are free to refuse to perform marriages that are not in accordance with their religious beliefs.
Freedom of conscience and religion and expression of beliefs
3.1 For greater certainty, no person or organization shall be deprived of any benefit, or be subject to any obligation or sanction, under any law of the Parliament of Canada solely by reason of their exercise, in respect of marriage between persons of the same sex, of the freedom of conscience and religion guaranteed under the Canadian Charter of Rights and Freedoms or the expression of their beliefs in respect of marriage as the union of a man and woman to the exclusion of all others based on that guaranteed freedom.
Marriage not void or voidable
4. For greater certainty, a marriage is not void or voidable by reason only that the spouses are of the same sex. CONSEQUENTIAL AMENDMENTS
R.S., c. C-44; 1994, c. 24, s. 1(F) 2001, c. 14, s. 115
Interpretation
CANADA BUSINESS CORPORATIONS ACT
5. (1) Subsection 237.5(2) of the Canada Business Corporations Act is replaced by the following: (2) For the purposes of this section, (a) a personal body corporate is a body corporate that is not actively engaged in any financial, commercial or industrial business and that is controlled by an individual, or by a group of individuals who are connected by marriage, common-law partnership or any legal parent-child relationship or are connected indirectly by a combination of those relationships, whether or not the individuals through whom they are connected are members of the group; and (b) a common-law partnership is a relationship between two persons who are cohabiting with each other in a conjugal relationship and have done so for a period of at least one year.
2001, c. 14, s. 115
(2) Subsection 237.5(3) of the Act is renumbered as subsection (1.1) and repositioned accordingly.
4 1998, c. 1 2001, c. 14, s. 218
Interpretation
C. 33
Civil M CANADA COOPERATIVES ACT
6. (1) Subsection 337.5(2) of the Canada Cooperatives Act is replaced by the following: (2) For the purposes of this section, (a) a personal body corporate is a body corporate that is not actively engaged in any financial, commercial or industrial business and that is controlled by an individual, or by a group of individuals who are connected by marriage, common-law partnership or any legal parent-child relationship or are connected indirectly by a combination of those relationships, whether or not the individuals through whom they are connected are members of the group; and (b) a common-law partnership is a relationship between two persons who are cohabiting with each other in a conjugal relationship and have done so for a period of at least one year.
2001, c. 14, s. 218
(2) Subsection 337.5(3) of the Act is renumbered as subsection (1.1) and repositioned accordingly.
R.S., c. C-31; 1999, c. 10, s. 19
CIVILIAN WAR-RELATED BENEFITS ACT
2000, c. 12, s. 83
7. Section 36 of the Civilian War-related Benefits Act is repealed.
R.S., c. 3 (2nd Supp.)
DIVORCE ACT 8. (1) The definition “spouse” in subsection 2(1) of the Divorce Act is replaced by the following:
“spouse” « époux »
“spouse” means either of two persons who are married to each other; (2) Paragraph 2(2)(a) of the French version of the Act is replaced by the following: a) pour lequel ils tiennent lieu de parents;
2004-2005 2001, c. 4, Part 1
Mariag FEDERAL LAW AND CIVIL LAW OF THE PROVINCE OF QUEBEC ACT 9. Section 5 of the Federal Law and Civil Law of the Province of Quebec Act is replaced by the following:
Consent required
R.S., c. 1 (5th Supp.)
5. Marriage requires the free and enlightened consent of two persons to be the spouse of each other. INCOME TAX ACT 10. (1) Paragraph (b) in the description of A in subsection 56.1(2) of the Income Tax Act is replaced by the following: (b) where the amount became payable under an order made by a competent tribunal in accordance with the laws of a province, an individual who is the parent of a child of whom the person is a legal parent, (2) The definition “child support amount” in subsection 56.1(4) of the Act is replaced by the following:
“child support amount” « pension alimentaire pour enfants »
“child support amount” means any support amount that is not identified in the agreement or order under which it is receivable as being solely for the support of a recipient who is a spouse or common-law partner or former spouse or common-law partner of the payer or who is a parent of a child of whom the payer is a legal parent. (3) Paragraph (b) of the definition “support amount” in subsection 56.1(4) of the Act is replaced by the following: (b) the payer is a legal parent of a child of the recipient and the amount is receivable under an order made by a competent tribunal in accordance with the laws of a province. 11. Paragraph (b) in the description of A in subsection 60.1(2) of the Act is replaced by the following:
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Civil M
(b) where the amount became payable under an order made by a competent tribunal in accordance with the laws of a province, an individual who is a parent of a child of whom the taxpayer is a legal parent, 11.1 Section 149.1 of the Act is amended by adding the following after subsection (6.2): Marriage for civil purposes
(6.21) For greater certainty, subject to subsections (6.1) and (6.2), a registered charity with stated purposes that include the advancement of religion shall not have its registration revoked or be subject to any other penalty under Part V solely because it or any of its members, officials, supporters or adherents exercises, in relation to marriage between persons of the same sex, the freedom of conscience and religion guaranteed under the Canadian Charter of Rights and Freedoms. 12. (1) Paragraph 252(1)(a) of the Act is replaced by the following: (a) a person of whom the taxpayer is the legal parent; (2) Subsection 252(1) of the Act is amended by adding the word “and” at the end of paragraph (c) and by repealing paragraph (d). (3) Subsection 252(3) of the Act is replaced by the following:
Extended meaning of “spouse” and “former spouse”
(3) For the purposes of paragraph 56(1)(b), section 56.1, paragraphs 60(b) and (j), section 60.1, subsections 70(6) and (6.1), 73(1) and (5) and 104(4), (5.1) and (5.4), the definition “pre1972 spousal trust” in subsection 108(1), subsection 146(16), subparagraph 146.3(2)(f)(iv), subsections 146.3(14), 147(19), 147.3(5) and (7) and 148(8.1) and (8.2), the definition “small business property” in subsection 206(1), subparagraph 210(c)(ii) and subsections 248(22) and (23), “spouse” and “former spouse” of a particular individual include another individual who is a party to a void or voidable marriage with the particular individual.
2004-2005 1990, c. 46
Mariag MARRIAGE (PROHIBITED DEGREES) ACT 13. Subsection 2(2) of the Marriage (Prohibited Degrees) Act is replaced by the following:
Prohibition
(2) No person shall marry another person if they are related lineally, or as brother or sister or half-brother or half-sister, including by adoption. 14. Subsection 3(2) of the Act is replaced by the following:
Marriage void
2000, c. 12
(2) A marriage between persons who are related in the manner described in subsection 2(2) is void. MODERNIZATION OF BENEFITS AND OBLIGATIONS ACT 15. Section 1.1 of the Modernization of Benefits and Obligations Act and the heading before it are repealed.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 27 An Act to give effect to the Labrador Inuit Land Claims Agreement and the Labrador Inuit Tax Treatment Agreement
ASSENTED TO 23rd JUNE, 2005 BILL C-56
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to give effect to the Labrador Inuit Land Claims Agreement and the Labrador Inuit Tax Treatment Agreement”.
SUMMARY This enactment gives effect to the Labrador Inuit Land Claims Agreement and the Labrador Inuit Tax Treatment Agreement. It also includes consequential amendments to certain Acts.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
LABRADOR INUIT LAND CLAIMS AGREEMENT ACT Preamble SHORT TITLE 1.
Short title INTERPRETATION
2. Definitions
3. Status of Agreement HER MAJESTY
4. Act binding on Her Majesty AGREEMENT
5. Agreement given effect
6. Inconsistency with Agreement APPROPRIATION
7. Payments out of C.R.F.
8. Tax Treatment Agreement given effect
9. Not a treaty
10. Judicial notice of Agreements
11. Judicial notice of Inuit laws and Inuit bylaws
12. Statutory Instruments Act
13. Orders and regulations
14. Chapter 22 of Agreement
15. Notice of issues arising
16. Access to Information Act
17. Canada National Parks Act
18. Canada-Newfoundland Atlantic Accord Implementation Act
TAXATION
GENERAL
CONSEQUENTIAL AMENDMENTS
i 19.
Lobbyists Registration Act
20. Payments in Lieu of Taxes Act
21. Privacy Act COORDINATING AMENDMENTS
22. Access to Information Act
23. Lobbyists Registration Act
24. Payments in Lieu of Taxes Act
25. Privacy Act
26. Other amendments
27. Order in council
COMING INTO FORCE
53-54 ELIZABETH II —————— CHAPTER 27 An Act to give effect to the Labrador Inuit Land Claims Agreement and the Labrador Inuit Tax Treatment Agreement
[Assented to 23rd June, 2005] Preamble
WHEREAS the Constitution Act, 1982 recognizes and affirms the existing aboriginal and treaty rights of the aboriginal peoples of Canada; WHEREAS the Inuit of Labrador are an aboriginal people of Canada; WHEREAS the Inuit of Labrador claim aboriginal rights in and to the Labrador Inuit Land Claims Area, as defined in the Agreement, based on their traditional and current use and occupancy of the lands, waters and sea ice of the Labrador Inuit Land Claims Area in accordance with their own customs and traditions; WHEREAS the Inuit of Labrador, as represented by the Labrador Inuit Association, the Government of Newfoundland and Labrador and the Government of Canada have negotiated the Agreement; WHEREAS the Inuit of Labrador, by a vote held on May 26, 2004, approved the Agreement; WHEREAS on December 6, 2004, the Legislature of the Province of Newfoundland and Labrador enacted the Labrador Inuit Land Claims Agreement Act to ratify the Agreement;
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Labrador Inuit Land
WHEREAS the Agreement was signed on behalf of the Inuit of Labrador, Her Majesty the Queen in right of Newfoundland and Labrador and Her Majesty the Queen in right of Canada on January 22, 2005; AND WHEREAS the Agreement requires that legislation be enacted by the Parliament of Canada in order for the Agreement to be ratified; NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Labrador Inuit Land Claims Agreement Act. INTERPRETATION
Definitions
“Agreement” « Accord »
2. The following definitions apply in this Act. “Agreement” means the land claims agreement signed on behalf of the Inuit of Labrador, Her Majesty the Queen in right of Newfoundland and Labrador and Her Majesty the Queen in right of Canada on January 22, 2005, including any amendments made to it.
“Inuit bylaw” « règlement inuit »
“Inuit bylaw” means a Bylaw as defined in section 1.1.1 of the Agreement.
“Inuit law” « loi inuite »
“Inuit law” means an Inuit Law as defined in section 1.1.1 of the Agreement.
“Nunatsiavut Government” « gouvernement nunatsiavut »
“Nunatsiavut Government” means the government established pursuant to subsection 17.3.3(a) of the Agreement.
“Tax Treatment Agreement” « accord sur le traitement fiscal »
“Tax Treatment Agreement” means the tax treatment agreement signed on behalf of the Inuit of Labrador on March 15, 2005, Her Majesty the Queen in right of Newfoundland and Labrador on March 24, 2005 and Her Majesty the Queen in right of Canada on April 12, 2005, including any amendments made to it.
Status of Agreement
3. The Agreement is a treaty and a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982.
2004-2005
Accord sur les revendications ter HER MAJESTY
Act binding on Her Majesty
4. (1) This Act is binding on Her Majesty in right of Canada or of a province so as to give effect to the Agreement in accordance with its terms.
Inuit laws and bylaws
(2) Nothing in subsection (1) has the effect of rendering Her Majesty in right of Canada or of a province bound by Inuit laws or Inuit bylaws. AGREEMENT
Agreement given effect
5. (1) The Agreement is approved, given effect and declared valid and has the force of law.
Rights and obligations
(2) For greater certainty, any person or body has the powers, rights, privileges and benefits conferred on the person or body by the Agreement and shall perform the duties, and is subject to the liabilities, imposed on the person or body by the Agreement.
Third parties
(3) For greater certainty, the Agreement is binding on, and may be relied on by, all persons and bodies that are not parties to it.
Saving
(4) Despite subsection (3), sections 17.27.8 and 17.27.9 of the Agreement may be invoked only by Her Majesty in right of Canada or by the Nunatsiavut Government.
Inconsistency with Agreement
6. (1) In the event of an inconsistency or a conflict between the Agreement and any federal or provincial law, including this Act, the Agreement prevails to the extent of the inconsistency or conflict.
Inconsistency with Act
(2) In the event of an inconsistency or a conflict between this Act and any other federal or provincial law, this Act prevails to the extent of the inconsistency or conflict. APPROPRIATION
Payments out of C.R.F.
7. There shall be paid out of the Consolidated Revenue Fund any sums that are required to meet the monetary obligations of Her Majesty in right of Canada under chapters 18, 19 and 23 of the Agreement.
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Labrador Inuit Land TAXATION
Tax Treatment Agreement given effect
8. The Tax Treatment Agreement is approved, given effect and declared valid and has the force of law during the period that it is in effect.
Not a treaty
9. The Tax Treatment Agreement does not form part of the Agreement and is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982. GENERAL
Judicial notice of Agreements
10. (1) Judicial notice shall be taken of the Agreement and the Tax Treatment Agreement.
Publication of Agreements
(2) The Agreement and the Tax Treatment Agreement shall be published by the Queen’s Printer.
Evidence
(3) A copy of the Agreement or the Tax Treatment Agreement published by the Queen’s Printer is evidence of that agreement and of its contents, and a copy purporting to be published by the Queen’s Printer is deemed to be so published, unless the contrary is shown.
Judicial notice of Inuit laws and Inuit bylaws
11. (1) Judicial notice shall be taken of Inuit laws and Inuit bylaws.
Evidence of Inuit laws and bylaws
(2) A copy of an Inuit law or an Inuit bylaw purporting to be deposited in a public registry of laws referred to in section 17.5.1 or 17.5.2 of the Agreement is evidence of that law or bylaw and of its contents, unless the contrary is shown.
Statutory Instruments Act
12. For greater certainty, Inuit laws and Inuit bylaws are not statutory instruments within the meaning of the Statutory Instruments Act.
Orders and regulations
13. The Governor in Council may make any orders and regulations that are necessary for the purpose of carrying out any of the provisions of the Agreement or of the Tax Treatment Agreement.
Chapter 22 of Agreement
14. Despite subsection 5(1), chapter 22 of the Agreement is deemed to have effect from August 29, 2003.
2004-2005 Notice of issues arising
Accord sur les revendications ter 15. (1) If, in any judicial or administrative proceeding, an issue arises in respect of (a) the interpretation or validity of the Agreement, or (b) the validity or applicability of this Act, the enactment by the Legislature of the Province of Newfoundland and Labrador entitled the Labrador Inuit Land Claims Agreement Act or any Inuit law or Inuit bylaw, the issue shall not be decided until the party raising the issue has served notice on the Attorney General of Canada, the Attorney General of Newfoundland and Labrador and the Nunatsiavut Government.
Content of notice
(2) The notice shall (a) describe the judicial or administrative proceeding in which the issue arises; (b) state whether the issue arises in respect of the matters referred to in paragraph (1)(a) or (b) or both; (c) state the day on which the issue is to be argued; (d) give particulars necessary to show the point to be argued; and (e) be served at least 14 days before the day of argument, unless the court or tribunal authorizes a shorter period.
Participation in proceedings
(3) In any judicial or administrative proceeding to which subsection (1) applies, the Attorney General of Canada, the Attorney General of Newfoundland and Labrador and the Nunatsiavut Government may appear and participate in the proceeding as parties with the same rights as any other party.
Saving
(4) For greater certainty, subsections (2) and (3) do not require that an oral hearing be held if one is not otherwise required. CONSEQUENTIAL AMENDMENTS
R.S., c. A-1
ACCESS TO INFORMATION ACT 16. Subsection 13(3) of the Access to Information Act is amended by striking out the word “or” at the end of paragraph (a), by
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Labrador Inuit Land
adding the word “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act.
2000, c. 32
CANADA NATIONAL PARKS ACT 17. Schedule 2 to the Canada National Parks Act is amended by adding the following after the description of Gwaii Haanas National Park Reserve of Canada: TORNGAT MOUNTAINS NATIONAL PARK RESERVE OF CANADA All that parcel of land in the Province of Newfoundland and Labrador shown on a descriptive map plan prepared by the Department of Natural Resources, dated November 15, 2004 and recorded in the Crown Lands Registry Office in St. John’s, Newfoundland and Labrador, under number SP 367; a copy of the plan is attached as appendix D-1 to the Agreement, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act; said parcel contains an area of approximately 9 700 square kilometres.
1987, c. 3
1992, c. 35, s. 44
CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT 18. Paragraph 4(b) of the Canada-Newfoundland Atlantic Accord Implementation Act is replaced by the following: (b) any other Act of Parliament that applies to the offshore area or any regulations made under that Act, except the Labrador Inuit Land Claims Agreement Act,
2004-2005 R.S., c. 44 (4th Supp.)
Accord sur les revendications ter LOBBYISTS REGISTRATION ACT 19. Subsection 4(1) of the Lobbyists Registration Act is amended by adding the following after paragraph (d.3): (d.4) members or employees of the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act, or persons on the staff of those members;
R.S., c. M-13; 2000, c. 8, s. 2
PAYMENTS IN LIEU OF TAXES ACT 20. The definition “taxing authority” in subsection 2(1) of the Payments in Lieu of Taxes Act is amended by striking out the word “or” at the end of paragraph (e), by adding the word “or” at the end of paragraph (f) and by adding the following after paragraph (f): (g) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act, or an Inuit Community Government, as defined in section 1.1.1 of the Labrador Inuit Land Claims Agreement approved by that Act, if it levies and collects a real property tax or a frontage or area tax in respect of Labrador Inuit Lands or Community Lands, as defined in section 1.1.1 of that Agreement, as the case may be.
R.S., c. P-21
PRIVACY ACT 21. Subsection 8(7) of the Privacy Act is amended by striking out the word “or” at the end of paragraph (a), by adding the word “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act.
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Labrador Inuit Land
COORDINATING AMENDMENTS R.S., c. A-1
ACCESS TO INFORMATION ACT 22. (1) If the Tlicho Land Claims and SelfGovernment Act, chapter 1 of the Statutes of Canada, 2005 (the “other Act”), comes into force before section 16 of this Act, then, on the coming into force of the other Act, section 16 of this Act is replaced by the following:
16. Subsection 13(3) of the Access to Information Act is amended by striking out the word “or” at the end of paragraph (b), by adding the word “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act. (2) If section 16 of this Act comes into force before the other Act, then, on the coming into force of the other Act, subsection 13(3) of the Access to Information Act is amended by striking out the word “or” at the end of paragraph (b), by adding the word “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act.
R.S., c. 44 (4th Supp.)
LOBBYISTS REGISTRATION ACT 23. (1) If the Tlicho Land Claims and SelfGovernment Act, chapter 1 of the Statutes of Canada, 2005 (the “other Act”), comes into force before section 19 of this Act, then, on the coming into force of the other Act, section 19 of this Act is replaced by the following:
2004-2005
Accord sur les revendications ter 19. Subsection 4(1) of the Lobbyists Registration Act is amended by adding the following after paragraph (d.4): (d.5) members or employees of the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act, or persons on the staff of those members; (2) If section 19 of this Act comes into force before the other Act, then, on the coming into force of the other Act, paragraph 4(1)(d.4) of the Lobbyists Registration Act, as enacted by section 19 of this Act, is replaced by the following: (d.5) members or employees of the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act, or persons on the staff of those members;
R.S., c. M-13; 2000, c. 8, s. 2
PAYMENTS IN LIEU OF TAXES ACT 24. (1) If the Tlicho Land Claims and SelfGovernment Act, chapter 1 of the Statutes of Canada, 2005 (the “other Act”), comes into force before section 20 of this Act, then, on the coming into force of the other Act, section 20 of this Act is replaced by the following:
20. The definition “taxing authority” in subsection 2(1) of the Payments in Lieu of Taxes Act is amended by striking out the word “or” at the end of paragraph (f), by adding the word “or” at the end of paragraph (g) and by adding the following after paragraph (g): (h) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act, or an Inuit Community Government, as defined in section 1.1.1 of the Labrador Inuit Land Claims Agreement approved by that Act, if it levies and collects a real property tax or a frontage or area tax in
C. 27
Labrador Inuit Land
respect of Labrador Inuit Lands or Community Lands, as defined in section 1.1.1 of that Agreement, as the case may be. (2) If section 20 of this Act comes into force before the other Act, then, on the coming into force of the other Act, the definition “taxing authority” in subsection 2(1) of the Payments in Lieu of Taxes Act is amended by striking out the word “or” at the end of paragraph (f), by adding the word “or” at the end of paragraph (g) and by replacing paragraph (g), as enacted by section 20 of this Act, with the following: (h) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act, or an Inuit Community Government, as defined in section 1.1.1 of the Labrador Inuit Land Claims Agreement approved by that Act, if it levies and collects a real property tax or a frontage or area tax in respect of Labrador Inuit Lands or Community Lands, as defined in section 1.1.1 of that Agreement, as the case may be.
R.S., c. P-21
PRIVACY ACT 25. (1) If the Tlicho Land Claims and SelfGovernment Act, chapter 1 of the Statutes of Canada, 2005 (the “other Act”), comes into force before section 21 of this Act, then, on the coming into force of the other Act, section 21 of this Act is replaced by the following:
21. Subsection 8(7) of the Privacy Act is amended by striking out the word “or” at the end of paragraph (b), by adding the word “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act.
2004-2005
Accord sur les revendications ter (2) If section 21 of this Act comes into force before the other Act, then, on the coming into force of the other Act, subsection 8(7) of the Privacy Act is amended by striking out the word “or” at the end of paragraph (b), by adding the word “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Land Claims Agreement Act. OTHER AMENDMENTS
2003, c. 10
26. (1) If subsection 3(1) of An Act to amend the Lobbyists Registration Act, chapter 10 of the Statutes of Canada, 2003 (the “other Act”), comes into force before the coming into force of section 19 of this Act, then, on the later of the coming into force of that subsection 3(1) and the day on which this Act receives royal assent, section 19 of this Act and the heading before it are repealed. (2) If subsection 3(1) of the other Act comes into force after the day on which section 19 of this Act comes into force and section 23 of this Act has not had its effect, then, on the coming into force of that subsection 3(1), section 23 of this Act and the heading before it and paragraph 4(1)(d.4) of the Lobbyists Registration Act, as enacted by section 19 of this Act, are repealed. (3) If subsection 3(1) of the other Act comes into force after the day on which section 19 of this Act comes into force and section 23 of this Act has had its effect, then, on the coming into force of that subsection 3(1), paragraph 4(1)(d.5) of the Lobbyists Registration Act is repealed. COMING INTO FORCE
Order in council
27. This Act, other than sections 22 to 26, comes into force on a day to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 31 An Act to amend the Statistics Act
ASSENTED TO 29th JUNE, 2005 BILL S-18
SUMMARY This enactment removes a legal ambiguity in relation to access to census records made between 1910 and 2005. It allows unrestricted access to those records, beginning 92 years after the census was taken. Starting in 2006, the consent of Canadians is required in order for their census information to be released 92 years after the census is taken. The enactment provides for a parliamentary review of the administration of that requirement.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 31 An Act to amend the Statistics Act [Assented to 29th June, 2005] R.S., c. S-19
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The Statistics Act is amended by adding the following after section 18:
Census taken between 1910 and 2005
18.1 (1) The information contained in the returns of each census of population taken between 1910 and 2005 is no longer subject to sections 17 and 18 ninety-two years after the census is taken.
Census in 2006 or later
(2) The information contained in the returns of each census of population taken in 2006 or later is no longer subject to sections 17 and 18 ninety-two years after the census is taken, but only if the person to whom the information relates consents, at the time of the census, to the release of the information ninety-two years later.
Library and Archives of Canada
(3) When sections 17 and 18 cease to apply to information referred to in subsection (1) or (2), the information shall be placed under the care and control of the Library and Archives of Canada.
Review by parliamentary committee
2. (1) No later than two years before the taking of the third census of population under section 19 of the Statistics Act after the coming into force of this Act, the administration and operation of subsection 18.1(2) of the Statistics Act, as enacted by section 1, shall be reviewed by any committee of the Senate, the House of Commons or both Houses of Parliament that may be designated or established for that purpose.
C. 31
Report
(2) The committee shall submit a report to the Senate, the House of Commons or both Houses of Parliament, as the case may be, in relation to the review that includes a statement of any changes to the administration of subsection 18.1(2) of the Statistics Act, as enacted by section 1, that the committee recommends.
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Stati
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 25 An Act to amend the Criminal Code, the DNA Identification Act and the National Defence Act
ASSENTED TO 19th MAY, 2005 BILL C-13
SUMMARY This enactment amends the provisions in the Criminal Code respecting the taking of bodily substances for forensic DNA analysis and the inclusion of DNA profiles in the national DNA data bank and makes related amendments to the DNA Identification Act and National Defence Act. It clarifies that the forensic DNA analysis of the bodily substances taken from convicted offenders for the purposes of the national DNA data bank will be conducted by the Commissioner of the Royal Canadian Mounted Police. In particular, the enactment (a) adds offences to the lists of designated offences in the Criminal Code, including participating in the activities of a criminal organization, the commission of an offence for a criminal organization, instructing the commission of an offence for a criminal organization, uttering threats and criminal harassment; (b) reclassifies robbery and break and enter into a dwelling-house as primary designated offences; (c) provides for the making of DNA data bank orders against a person who has committed a designated offence but who was found not criminally responsible by reason of mental disorder; (d) provides for the making of DNA data bank orders against a person who committed one murder and one sexual offence at different times before the coming into force of the legislation; (e) includes several repealed sexual offences (indecent assault male, indecent assault female and gross indecency) as designated offences and sexual offences referred to in paragraph 487.055(3)(b) of the Criminal Code; (f) provides for the review of defective DNA data bank orders and for the destruction of the bodily substances taken under them; (g) compels offenders to appear at a certain time and place to provide a DNA sample; and (h) allows for a DNA data bank order to be made after sentence has been imposed.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 25 An Act to amend the Criminal Code, the DNA Identification Act and the National Defence Act [Assented to 19th May, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46
CRIMINAL CODE
1995, c. 27, s. 1
1. (1) The portion of section 487.04 of the Criminal Code before the definition “adult” is replaced by the following:
Definitions
487.04 In this section and in sections 487.05 to 487.0911, (2) Paragraph (a) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (iii): (iii.1) section 153.1 (sexual exploitation of person with disability),
1998, c. 37, s. 15(2)
(3) Subparagraph (a)(v) of the definition “primary designated offence” in section 487.04 of the Act is replaced by the following: (iv.1) subsection 163.1(2) (making child pornography), (iv.2) subsection 163.1(3) (distribution, etc., of child pornography), (iv.3) subsection 163.1(4) (possession of child pornography), (iv.4) subsection 163.1(4.1) (accessing child pornography),
C. 25
Criminal Code, DNA Identifi
(iv.5) section 172.1 (luring a child), (v) subsection 212(1) (procuring), (v.1) subsection 212(2) (procuring), (v.2) subsection 212(4) (offence — prostitution of person under eighteen), (4) Subparagraphs (a)(vii) to (xx) of the definition “primary designated offence” in section 487.04 of the Act are replaced by the following: (vii) section 271 (sexual assault), (viii) section 279.1 (hostage taking), (ix) paragraph 348(1)(d) (breaking and entering a dwelling-house), (x) section 423.1 (intimidation of a justice system participant or journalist), (xi) section 431 (attack on premises, residence or transport of internationally protected person), (xii) section 431.1 (attack on premises, accommodation or transport of United Nations or associated personnel), and (xiii) subsection 431.2(2) (explosive or other lethal device),
(5) The definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after paragraph (a): (a.1) an offence under any of the following provisions, namely, (i) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of a person under the age of eighteen years), (ii) section 235 (murder), (iii) section 236 (manslaughter), (iv) section 239 (attempt to commit murder),
2004-2005
Code criminel, Identification par les emp (v) section 244 (causing bodily harm with intent — firearm), (vi) section 244.1 (causing bodily harm with intent — air gun or pistol), (vii) paragraph 245(a) (administering noxious thing with intent to endanger life or cause bodily harm), (viii) section 246 (overcoming resistance to commission of offence), (ix) section 267 (assault with a weapon or causing bodily harm), (x) section 268 (aggravated assault), (xi) section 269 (unlawfully causing bodily harm), (xii) section 272 (sexual assault with a weapon, threats to a third party or causing bodily harm), (xiii) section 273 (aggravated sexual assault), (xiv) section 279 (kidnapping), (xv) section 344 (robbery), and (xvi) section 346 (extortion),
(5.1) Paragraph (a) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (xx): (xxi) section 467.11 (participation in activities of criminal organization), (xxii) section 467.12 (commission of offence for criminal organization), and (xxiii) section 467.13 (instructing commission of offence for criminal organization), (6) Paragraph (b) of the definition “primary designated offence” in section 487.04 of the Act is amended by striking out the word “and” at the end of subparagraph (ii) and by adding the following after subparagraph (iii):
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(iv) section 149 (indecent assault on female), (v) section 156 (indecent assault on male), and (vi) section 157 (acts of gross indecency), (6.1) Paragraph (a) of the definition “secondary designated offence” in section 487.04 of the Act is amended by adding the following before subparagraph (vi): (i) section 145 (escape and being at large without excuse), (ii) section 146 (permitting or assisting escape), (iii) section 147 (rescue or permitting escape), (iv) section 148 (assisting prisoner of war to escape), 1998, c. 37, s. 15(2); 2002, c. 1, s. 175
“secondary designated offence” « infraction secondaire »
(7) The definitions “secondary designated offence” and “young person” in section 487.04 of the Act are replaced by the following: “secondary designated offence” means an offence, other than a primary designated offence, that is (a) an offence under this Act that is liable to a maximum sentence of five or more years imprisonment and may be prosecuted by indictment, and, for the application of section 487.051 or 487.052, is prosecuted by indictment, (b) an offence under any of the following provisions of the Controlled Drugs and Substances Act that is liable to a maximum sentence of five or more years imprisonment and may be prosecuted by indictment, and, for the application of section 487.051 or 487.052, is prosecuted by indictment: (i) section 5 (trafficking in substance and possession for purpose of trafficking), (ii) section 6 (importing and exporting), and (iii) section 7 (production of substance), (c) an offence under any of the following provisions of this Act:
2004-2005
Code criminel, Identification par les emp (i) subsection 160(3) (bestiality in the presence of or by child), (ii) section 170 (parent or guardian procuring sexual activity), (iii) section 173 (indecent acts), (iv) section 252 (failure to stop at scene of accident), (v) section 264 (criminal harassment), (vi) section 264.1 (uttering threats), (vii) section 266 (assault), (viii) section 270 (assaulting a peace officer), (ix) paragraph 348(1)(e) (breaking and entering a place other than a dwellinghouse), (x) section 349 (being unlawfully in dwelling-house), and (xi) section 423 (intimidation), (d) an offence under any of the following provisions of the Criminal Code, as they read from time to time before July 1, 1990: (i) section 433 (arson), and (ii) section 434 (setting fire to other substance), and (e) an attempt to commit or, other than for the purposes of subsection 487.05(1), a conspiracy to commit an offence referred to in any of paragraphs (a) to (d);
“young person” « adolescent »
“young person” has the meaning assigned by subsection 2(1) of the Youth Criminal Justice Act or subsection 2(1) of the Young Offenders Act, as the case may be. (8) Section 487.04 of the Act is amended by adding the following in alphabetical order:
“Young Offenders Act” « Loi sur les jeunes contrevenants »
“Young Offenders Act” means chapter Y-1 of the Revised Statutes of Canada, 1985;
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1998, c. 37, s. 16(1)
2. (1) The portion of subsection 487.05(1) of the French version of the Act before paragraph (a) is replaced by the following:
Mandat relatif aux analyses génétiques
487.05 (1) Sur demande ex parte présentée selon la formule 5.01, un juge de la cour provinciale peut délivrer un mandat — rédigé selon la formule 5.02 — autorisant le prélèvement en conformité avec le paragraphe 487.06(1), pour analyse génétique, du nombre d’échantillons de substances corporelles d’une personne jugé nécessaire à cette fin, s’il est convaincu, à la suite d’une dénonciation faite sous serment, que cela servirait au mieux l’administration de la justice et qu’il existe des motifs raisonnables de croire :
1995, c. 27, s. 1; 1998, c. 37, s. 16(2)(E)
(2) Paragraph 487.05(2)(b) of the French version of the Act is replaced by the following:
Criminal Code, DNA Identifi
b) de la possibilité d’avoir un agent de la paix — ou toute personne sous son autorité — qui, de par sa formation ou son expérience, peut effectuer le prélèvement en conformité avec le paragraphe 487.06(1). 1998, c. 37, s. 17; 2002, c. 1, s. 176
3. Subsections 487.051(1) to (3) of the Act are replaced by the following:
Order
487.051 (1) If a person is convicted, found guilty under the Youth Criminal Justice Act or the Young Offenders Act, or discharged under section 730 of a designated offence, or found not criminally responsible on account of mental disorder for a designated offence, the court (a) shall, subject to subsection (2), in the case of a primary designated offence other than one described in paragraph (b), make an order in Form 5.03 authorizing the taking from that person, for the purpose of forensic DNA analysis, of any number of samples of bodily substances that is reasonably required for that purpose, by means of the investigative procedures described in subsection 487.06(1); or (b) may, in the case of a primary designated offence in respect of which a verdict of not criminally responsible on account of mental disorder has been rendered or in the case of a
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Code criminel, Identification par les emp secondary designated offence, on application by the prosecutor, make an order in Form 5.04 authorizing the taking of such samples if the court is satisfied that it is in the best interests of the administration of justice to do so.
Exception
(2) The court is not required to make an order under paragraph (1)(a) in the case of an offence referred to in paragraph (a) or any of paragraphs (b) to (d) of the definition “primary designated offence” in section 487.04 if it is satisfied that the person or young person has established that, were the order made, the impact on the person’s or young person’s privacy and security of the person would be grossly disproportionate to the public interest in the protection of society and the proper administration of justice, to be achieved through the early detection, arrest and conviction of offenders.
Criteria
(3) In deciding whether to make an order under paragraph (1)(b), the court shall consider the person’s criminal record, whether the person was previously found not criminally responsible on account of mental disorder for a designated offence, the nature of the offence and the circumstances surrounding its commission and the impact such an order would have on the person’s privacy and security of the person and shall give reasons for its decision.
Order to offender
(4) The court may make an order in Form 5.031 to require the person to report at the place, day and time set out in the order and submit to the taking of samples of bodily substances for the purposes of subsection (1).
1998, c. 37, s. 17; 2000, c. 10, s. 14; 2002, c. 1, s. 177
4. Sections 487.052 and 487.053 of the Act are replaced by the following:
Offences committed before June 30, 2000
487.052 (1) If a person is convicted, found guilty under the Youth Criminal Justice Act or the Young Offenders Act, or discharged under section 730 of a designated offence committed before June 30, 2000, or found not criminally responsible on account of mental disorder for such a designated offence, the court may, on application by the prosecutor, make an order in Form 5.04 authorizing the taking from that
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Criminal Code, DNA Identifi
person, for the purpose of forensic DNA analysis, of any number of samples of bodily substances that is reasonably required for that purpose, by means of the investigative procedures described in subsection 487.06(1), if the court is satisfied that it is in the best interests of the administration of justice to do so.
Criteria
(2) In deciding whether to make the order, the court shall consider the person’s criminal record, whether they were previously found not criminally responsible on account of mental disorder for a designated offence, the nature of the offence and the circumstances surrounding its commission and the impact such an order would have on the person’s privacy and security of the person and shall give reasons for its decision.
Order to offender
(3) The court may make an order in Form 5.031 to require the person to report at the place, day and time set out in the order and submit to the taking of samples of bodily substances for the purposes of subsection (1).
Timing of order
487.053 (1) The court may make an order under section 487.051 or 487.052 when it imposes a sentence on a person, finds the person not criminally responsible on account of mental disorder, or directs that they be discharged under section 730.
Hearing
(2) If it is not possible to make the order under section 487.051 or 487.052 at the time referred to in subsection (1), the court may set a date and time for a subsequent hearing to determine whether to make the order. The court retains jurisdiction over the matter and may compel the attendance at the hearing of any person who may be subject to the order.
1998, c. 37, s. 17
5. (1) Subsection 487.055(1) of the Act is replaced by the following:
Offenders serving sentences
487.055 (1) A provincial court judge may, on ex parte application made in Form 5.05, authorize in Form 5.06 the taking, for the
2004-2005
Code criminel, Identification par les emp purpose of forensic DNA analysis, of any number of samples of bodily substances that is reasonably required for that purpose, by means of the investigative procedures described in subsection 487.06(1), from a person who, before June 30, 2000, (a) had been declared a dangerous offender under Part XXIV; (b) had been declared a dangerous offender or a dangerous sexual offender under Part XXI of the Criminal Code, being chapter C-34 of the Revised Statutes of Canada, 1970, as it read from time to time before January 1, 1988; (c) had been convicted of murder; (d) had been convicted of a sexual offence within the meaning of subsection (3) and, on the date of the application, is serving a sentence of imprisonment of at least two years for that offence; or (e) had been convicted of manslaughter and, on the date of the application, is serving a sentence of imprisonment of at least two years for that offence. (2) Subsection 487.055(3) of the Act is amended by adding the following after paragraph (a): (a.1) an offence under subsection 348(1) if the indictable offence referred to in that subsection is a sexual offence within the meaning of paragraph (a), (b), (c) or (d); (3) Paragraph 487.055(3)(b) of the Act is amended by striking out the word “or” at the end of subparagraph (ii) and by adding the following after subparagraph (iii): (iv) section 149 (indecent assault on female), (v) section 156 (indecent assault on male), or (vi) section 157 (acts of gross indecency);
1998, c. 37, s. 17; 2002, c. 1, s. 179(E)
6. Subsection 487.056(1) of the Act is replaced by the following:
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When collection to take place
487.056 (1) Samples of bodily substances shall be taken from a person, even if an appeal is taken,
Criminal Code, DNA Identifi
(a) on the day when a court makes an order under subsection 487.051(1) or 487.052(1); (b) if the court is of the opinion that it is not possible for samples to be taken then, at a place, day and time set out in an order made under subsection 487.051(4) or 487.052(3); or (c) if the person whose presence is required by an order described in paragraph (b) fails to appear, when the person is arrested pursuant to a warrant issued under section 487.0561, or as soon as possible afterwards.
7. The Act is amended by adding the following after section 487.056: Failure to appear
487.0561 (1) A justice of the peace may issue a warrant for the arrest of a person who does not report at the place, day and time set out in an order referred to in subsection 487.056(1) to allow samples of bodily substances to be taken.
Contents of warrant to arrest
(2) The warrant must name or describe the person and order that they be arrested without delay to allow the samples to be taken.
Warrant in force
(3) The warrant remains in force until it is executed.
1998, c. 37, s. 20; 2000, c. 10, s. 21
8. Section 487.071 of the Act is replaced by the following:
Verification
487.071 (1) Before taking samples of bodily substances from a person under an order made under section 487.051 or 487.052 or an authorization made under section 487.055 or 487.091, a peace officer or a person under their direction shall verify whether the convicted offenders index of the national DNA data bank, established under the DNA Identification Act, contains the person’s DNA profile.
2004-2005 DNA profile in data bank
Code criminel, Identification par les emp (2) If the person’s DNA profile is in the convicted offenders index of the national DNA data bank, the peace officer or person acting under their direction shall not take any bodily substances from the person but shall (a) confirm in writing on the order or authorization that he or she has been advised that the person’s DNA profile is in the DNA data bank; and (b) transmit a copy of the endorsed order or authorization and any other information prescribed by regulations made under the DNA Identification Act to the Commissioner of the Royal Canadian Mounted Police.
DNA profile not in data bank
(3) If the person’s DNA profile is not in the convicted offenders index of the national DNA data bank, the peace officer or person acting under their direction shall execute the order or authorization and transmit to the Commissioner of the Royal Canadian Mounted Police (a) any bodily substances taken; and (b) a copy of the order or authorization and any other information prescribed by regulations made under the DNA Identification Act.
1998, c. 37, s. 21(1); 2000, c. 10, s. 22(1)
9. (1) Subsection 487.08(1.1) of the Act is replaced by the following:
Use of bodily substances — order, authorization
(1.1) No person shall use bodily substances that are taken in execution of an order under section 487.051 or 487.052 or section 196.14 or 196.15 of the National Defence Act, or under an authorization under section 487.055 or 487.091 or section 196.24 of the National Defence Act, except to transmit them to the Commissioner of the Royal Canadian Mounted Police for the purpose of forensic DNA analysis in accordance with the DNA Identification Act.
2000, c. 10, s. 22(3)
(2) Subsection 487.08(2.1) of the Act is repealed.
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1998, c. 37, s. 21(2)
(3) The portion of subsection 487.08(4) of the Act before paragraph (a) is replaced by the following:
Offence
(4) Every person who contravenes subsection (1.1)
1998, c. 37, s. 23
10. Subsections 487.091(1) and (2) of the Act are replaced by the following:
Collection of additional bodily substances
487.091 (1) A provincial court judge may, on ex parte application made in Form 5.08, authorize in Form 5.09 the taking from a person, for the purpose of forensic DNA analysis, of any number of additional samples of bodily substances that is reasonably required for that purpose, by means of the investigative procedures described in subsection 487.06(1), if
Criminal Code, DNA Identifi
(a) a DNA profile cannot be derived from the bodily substances that were taken from that person in execution of an order under section 487.051 or 487.052 or under an authorization under section 487.055; or (b) the bodily substances and information required by regulations made under the DNA Identification Act were not transmitted in accordance with the requirements of the regulations or were lost.
Reasons
(2) The application shall state the reasons why a DNA profile cannot be derived from the bodily substances or why the bodily substances and information were not transmitted in accordance with the regulations or were lost. 11. The Act is amended by adding the following after section 487.091:
Review by Attorney General
487.0911 (1) On receipt of a notice from the Commissioner of the Royal Canadian Mounted Police under subsection 5.2(1) of the DNA Identification Act that an order made under section 487.051 or 487.052, or an authorization made under section 487.091, appears to be defective, the Attorney General shall review the order or authorization and the court record.
2004-2005 Clerical error
Code criminel, Identification par les emp (2) If, in the opinion of the Attorney General, the defect is due to a clerical error, the Attorney General shall (a) apply, ex parte, to the judge who made the order or authorization, or to a judge of the same court, to have it corrected; and (b) transmit a copy of the corrected order or authorization, if any, to the Commissioner.
Substantive defect
(3) If, in the opinion of the Attorney General, the offence to which the order or authorization relates is not a designated offence, the Attorney General shall (a) apply, ex parte, to a judge of the court of appeal for an order revoking the order or authorization; and (b) if the order or authorization is revoked, transmit a copy of the order revoking it to the Commissioner.
No defect
(4) If the Attorney General is of the opinion that the offence referred to in the order or authorization is a designated offence, the Attorney General shall transmit that opinion, with written reasons, to the Commissioner.
1998, c. 37, s. 24; 2002, c. 1, ss. 185 and 186
12. Forms 5.03 to 5.06 in Part XXVIII of the Act are replaced by the following: FORM 5.03 (Paragraph 487.051(1)(a)) ORDER AUTHORIZING THE TAKING OF BODILY SUBSTANCES FOR FORENSIC DNA ANALYSIS Canada, Province of ................ (territorial division) To the peace officers in (territorial division): Whereas (name of offender) has been convicted, discharged under section 730 of the Criminal Code or, in the case of a young person, found guilty under the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, or the Youth Criminal Justice Act of (offence), an offence that is a primary designated offence within the meaning of section 487.04 of the Criminal Code;
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Therefore, you are authorized to take from (name of offender) or cause to be taken by a person acting under your direction, the number of samples of bodily substances that are reasonably required for forensic DNA analysis, provided that the person taking the samples is able by virtue of training or experience to take them by means of the investigative procedures described in subsection 487.06(1) of the Criminal Code and provided that, if the person taking the samples is not a peace officer, he or she take the samples under the direction of a peace officer. This order is subject to the following terms and conditions that I consider advisable to ensure that the taking of the samples is reasonable in the circumstances: Dated this ................ day of ................ , A.D. ........ , at ................ . ............................................ (Signature of judge of the court) FORM 5.031 (Subsections 487.051(4) and 487.052(3)) ORDER TO A PERSON SUBJECT TO A DNA DATA BANK ORDER
Canada, Province of ................ (territorial division) To A.B., of ................ , Whereas you have this day been made subject to an order to take from you the number of samples of bodily substances that are reasonably required for forensic DNA analysis; This is therefore to command you, in Her Majesty’s name to appear on ................ , the ................ day of ................ , A.D. ........ , at ............ o’clock in the ........ noon, at ................ , for the purposes of the taking of
2004-2005
Code criminel, Identification par les emp bodily substances by means of the investigative procedures set out in subsection 487.06(1) of the Criminal Code. You are warned that failure to appear in accordance with this order may result in a warrant being issued for your arrest under subsection 487.0561(1) of the Criminal Code. You are also warned that failure to appear, without lawful excuse, is an offence under subsection 127(1) of that Act. Subsection 487.0561(1) of the Criminal Code states as follows: 487.0561 (1) A justice of the peace may issue a warrant for the arrest of a person who does not report at the place, day and time set out in an order referred to in subsection 487.056(1) to allow samples of bodily substances to be taken. Subsection 127(1) of the Criminal Code states as follows: 127. (1) Every one who, without lawful excuse, disobeys a lawful order made by a court of justice or by a person or body of persons authorized by any Act to make or give the order, other than an order for the payment of money, is, unless a punishment or other mode of proceeding is expressly provided by law, guilty of an indictable offence and liable to imprisonment for a term not exceeding two years. Dated this ................ day of ................ , A.D. ........ , at ................ . ........................................... (Signature of judge of the court)
FORM 5.04 (Paragraph 487.051(1)(b) and subsection 487.052(1)) ORDER AUTHORIZING THE TAKING OF BODILY SUBSTANCES FOR FORENSIC DNA ANALYSIS Canada, Province of ................. (territorial division)
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To the peace officers in (territorial division): Whereas (name of offender), in this order called the “offender”, has (a) been found not criminally responsible on account of mental disorder for an offence that is a primary designated offence within the meaning of section 487.04 of the Criminal Code, or (b) been convicted, discharged under section 730 of the Criminal Code or, in the case of a young person, found guilty under the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, or the Youth Criminal Justice Act, of (offence), or found not criminally responsible on account of mental disorder for that offence, an offence that is (i) a secondary designated offence within the meaning of section 487.04 of the Criminal Code, or (ii) a designated offence within the meaning of section 487.04 of the Criminal Code committed before June 30, 2000; Whereas I have considered the offender’s criminal record, the nature of the offence and the circumstances surrounding its commission, whether the offender was previously found not criminally responsible on account of mental disorder for a designated offence, and the impact that this order would have on the offender’s privacy and security of the person; And whereas I am satisfied that it is in the best interests of the administration of justice to make this order; Therefore, you are authorized to take from (name of offender) or cause to be taken by a person acting under your direction, the number of samples of bodily substances that are reasonably required for forensic DNA analysis, provided that the person taking the samples is able by virtue of training or experience to take them by means of the investigative procedures described in subsection 487.06(1) of the Criminal Code and provided that, if the person taking the samples is not a peace officer, he or she take the samples under the direction of a peace officer.
2004-2005
Code criminel, Identification par les emp This order is subject to the following terms and conditions that I consider advisable to ensure that the taking of the samples is reasonable in the circumstances: Dated this ................ day of ................ , A.D. ........ , at ................ . ........................................ (Signature of judge of the court) FORM 5.05 (Subsection 487.055(1)) APPLICATION FOR AN AUTHORIZATION TO TAKE BODILY SUBSTANCES FOR FORENSIC DNA ANALYSIS Canada, Province of ................ (territorial division) I, (name of peace officer), (occupation), of .......... in the said (territorial division), apply for an authorization to take bodily substances for forensic DNA analysis. A certificate referred to in paragraph 667(1)(a) of the Criminal Code is filed with this application. Whereas (name of offender), before June 30, 2000, (a) had been declared a dangerous offender under Part XXIV of the Criminal Code, (b) had been declared a dangerous offender or a dangerous sexual offender under Part XXI of the Criminal Code, being chapter C-34 of the Revised Statutes of Canada, 1970, as it read from time to time before January 1, 1988, (c) had been convicted of more than one murder committed at different times, (d) had been convicted of more than one sexual offence within the meaning of subsection 487.055(3) of the Criminal Code and is currently serving a sentence of at least two years imprisonment for one or more of those offences, or
C. 25
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(e) had been convicted of a murder and a sexual offence within the meaning of subsection 487.055(3) of the Criminal Code committed at different times; Therefore, I request that an authorization be granted under subsection 487.055(1) of the Criminal Code to take from (name of offender) the number of samples of bodily substances that is reasonably required for forensic DNA analysis, provided that the person taking the samples is able by virtue of training or experience to take them by means of the investigative procedures described in subsection 487.06(1) of the Criminal Code and provided that, if the person taking the samples is not a peace officer, he or she take the samples under the direction of a peace officer. Dated this ... day of ........ , A.D. ...... , at ............... . ......................................... (Signature of applicant) FORM 5.06 (Subsection 487.055(1)) AUTHORIZATION FOR THE TAKING OF BODILY SUBSTANCES FOR FORENSIC DNA ANALYSIS Canada, Province of ................ (territorial division) To the peace officers in (territorial division): Whereas (name of offender), before June 30, 2000, (a) had been declared a dangerous offender under Part XXIV of the Criminal Code, (b) had been declared a dangerous offender or a dangerous sexual offender under Part XXI of the Criminal Code, being chapter C-34 of the Revised Statutes of Canada, 1970, as it read from time to time before January 1, 1988, (c) had been convicted of more than one murder committed at different times,
2004-2005
Code criminel, Identification par les emp (d) had been convicted of more than one sexual offence within the meaning of subsection 487.055(3) of the Criminal Code and is currently serving a sentence of at least two years imprisonment for one or more of those offences, or (e) had been convicted of a murder and a sexual offence within the meaning of subsection 487.055(3) of the Criminal Code committed at different times; Whereas (name of peace officer), a peace officer of the said territorial division, has applied for an authorization for the taking of the number of samples of bodily substances from (name of offender) that is reasonably required for forensic DNA analysis by means of the investigative procedures described in subsection 487.06(1) of the Criminal Code; And whereas I have considered the offender’s criminal record, the nature of the offence and the circumstances surrounding its commission and the impact that this authorization would have on the offender’s privacy and security of the person; Therefore, the peace officers of the said territorial division are authorized to take from (name of offender) or cause to be taken by a person acting under their direction those samples, provided that the person taking the samples is able by virtue of training or experience to take them by means of the investigative procedures described in subsection 487.06(1) of the Criminal Code and provided that, if the person taking the samples is not a peace officer, he or she take the samples under the direction of a peace officer. This authorization is subject to the following terms and conditions that I consider advisable to ensure that the taking of the samples is reasonable in the circumstances: Dated this ................ day of ................ , A.D., at ................ . ........................................ (Signature of provincial court judge)
C. 25
1998, c. 37, s. 24
13. Forms 5.08 and 5.09 in Part XXVIII of the Act are replaced by the following:
Criminal Code, DNA Identifi
FORM 5.08 (Subsection 487.091(1)) APPLICATION FOR AN AUTHORIZATION FOR TAKING ADDITIONAL SAMPLES OF BODILY SUBSTANCES FOR FORENSIC DNA ANALYSIS Canada, Province of ................ (territorial division) I, (name of peace officer), (occupation), of .......... in the said (territorial division), apply for an authorization to take additional samples of bodily substances for forensic DNA analysis. Whereas samples of bodily substances were taken from (name of offender) for the purpose of forensic DNA analysis, in execution of an order made under section 487.051 or 487.052 of the Criminal Code or an authorization granted under section 487.055 of the Criminal Code (attach a copy of the order or authorization); And whereas on (day/month/year) it was determined that (a) a DNA profile cannot be derived from the samples for the following reasons: (b) the bodily substances and information required by regulations made under the DNA Identification Act were not transmitted in accordance with the requirements of the regulations or were lost for the following reasons: Therefore, I request that an authorization be granted under subsection 487.091(1) of the Criminal Code to take from (name of offender) the number of additional samples of bodily substances that is reasonably required for forensic DNA analysis, provided that the person taking the samples is able by virtue of training or experience to take them by means of the investigative procedures described in subsection 487.06(1) of the Criminal Code and provided
2004-2005
Code criminel, Identification par les emp that, if the person taking the samples is not a peace officer, he or she take the samples under the direction of a peace officer. Dated this .... day of ........ , A.D. ........ , at ............... . ......................................... (Signature of applicant) FORM 5.09 (Subsection 487.091(1)) AUTHORIZATION FOR THE TAKING OF ADDITIONAL SAMPLES OF BODILY SUBSTANCES FOR FORENSIC DNA ANALYSIS Canada, Province of ................ (territorial division) To the peace officers in (territorial division): Whereas samples of bodily substances were taken from (name of offender) for the purpose of forensic DNA analysis, in execution of an order made under section 487.051 or 487.052 of the Criminal Code or an authorization granted under section 487.055 of the Criminal Code; Whereas on (day/month/year) it was determined that (a) a DNA profile could not be derived from the samples for the following reasons: (b) the bodily substances and information required by regulations made under the DNA Identification Act were not transmitted in accordance with the requirements of the regulations or were lost for the following reasons: And whereas (name of peace officer), a peace officer of the said territorial division, has applied for an authorization for the taking of the number of additional samples of bodily substances from (name of offender) that is reasonably required for forensic DNA analysis by means of the investigative procedures described in subsection 487.06(1) of the Criminal Code;
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Criminal Code, DNA Identifi
Therefore, the peace officers of the said territorial division are authorized to take from (name of offender) or cause to be taken by a person acting under their direction those additional samples, provided that the person taking the samples is able by virtue of training or experience to take them by means of the investigative procedures described in subsection 487.06(1) of the Criminal Code and provided that, if the person taking the samples is not a peace officer, he or she take the samples under the direction of a peace officer. This authorization is subject to the following terms and conditions that I consider advisable to ensure that the taking of the samples is reasonable in the circumstances: Dated this ................ day of ................ , A.D. ........ , at ................ . ........................................ (Signature of provincial court judge)
1998, c. 37
DNA IDENTIFICATION ACT
2002, c. 1, s. 187
14. (1) The definition “young person” in section 2 of the DNA Identification Act is replaced by the following:
“young person” « adolescent »
“young person” has the meaning assigned by subsection 2(1) of the Youth Criminal Justice Act or subsection 2(1) of the Young Offenders Act, as the case may be. (2) Section 2 of the Act is amended by adding the following in alphabetical order:
“authorization” « autorisation »
“order” « ordonnance »
“authorization” means an authorization made under section 487.055 or 487.091 of the Criminal Code or section 196.24 of the National Defence Act. “order” means an order made under section 487.051 or 487.052 of the Criminal Code or section 196.14 or 196.15 of the National Defence Act.
2004-2005 “Young Offenders Act” « Loi sur les jeunes contrevenants »
Code criminel, Identification par les emp “Young Offenders Act” means chapter Y-1 of the Revised Statutes of Canada, 1985.
2000, c. 10, s. 6
15. Subsection 5(4) of the Act is replaced by the following:
Convicted offenders index
(4) The convicted offenders index shall contain DNA profiles derived from bodily substances described in section 487.071 of the Criminal Code or section 196.22 of the National Defence Act. 16. The Act is amended by adding the following after section 5:
Review of information transmitted
5.1 (1) The Commissioner shall review the information transmitted under section 487.071 of the Criminal Code or section 196.22 of the National Defence Act to ensure that the offence referred to in the order or authorization is a designated offence.
Forensic DNA analysis
(2) The Commissioner shall conduct a forensic DNA analysis of the bodily substances transmitted if satisfied that the offence referred to in the order or authorization is a designated offence and enter the resulting DNA profile in the convicted offenders index.
Retention of order or authorization
(3) The Commissioner shall retain the copy of the order or authorization transmitted under subsection 487.071(2) of the Criminal Code or subsection 196.161(2) of the National Defence Act.
Defect in order or authorization
5.2 (1) If the Commissioner is of the opinion that the offence referred to in the order or authorization is not a designated offence, the Commissioner shall retain any bodily substances collected under it and any information transmitted with it, and give notice of the apparent defect to (a) the Attorney General of the province in which the order or authorization was made, if it was transmitted under section 487.071 of the Criminal Code; or (b) the Director of Military Prosecutions, if the order or authorization was transmitted under section 196.22 of the National Defence Act.
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Confirmation or correction
(2) If the Attorney General or Director of Military Prosecutions, as the case may be, confirms in writing that the order or authorization is valid or sends a copy of a corrected order or authorization to the Commissioner, the Commissioner shall conduct a forensic DNA analysis of any bodily substances collected under it.
Revoked order or authorization
(3) The Commissioner shall, without delay, destroy any bodily substances collected and any information transmitted with them if the order or authorization for their collection is revoked.
Destruction of bodily substances
(4) The Commissioner shall destroy any bodily substances and information retained under subsection (1) on the expiry of 180 days after sending a notice under that subsection unless, before the expiry of that period, the Commissioner receives
Criminal Code, DNA Identifi
(a) a confirmation that the order or authorization is valid; (b) a corrected order or authorization; (c) a notice that the Attorney General or Director of Military Prosecutions requires an additional period of not greater than 90 days to review the order or authorization; or (d) a notice that the issue of whether or not the order or authorization is defective is under review by a judge or in proceedings before a court.
2000, c. 10, s. 7
17. (1) Subsection 6(1) of the Act is replaced by the following:
Comparison of DNA profiles and communication of information
6. (1) The Commissioner shall compare any DNA profile that is entered in the convicted offenders index or the crime scene index with those DNA profiles that are already contained in the data bank and may then, for the purpose of the investigation of a designated offence, communicate the following information to any Canadian law enforcement agency or laboratory that the Commissioner considers appropriate:
2004-2005
Code criminel, Identification par les emp (a) if the DNA profile is not already contained in the data bank, the fact that it is not; (b) if the DNA profile is already contained in the data bank, any information contained in the data bank in relation to that DNA profile; (c) if the DNA profile is, in the opinion of the Commissioner, similar to one that is already contained in the data bank, the similar DNA profile; and (d) if a DNA profile that is communicated under paragraph (c) cannot be excluded as a possible match on further analysis, any information contained in the data bank in relation to that DNA profile. (2) Subsection 6(3) of the Act is replaced by the following:
Foreign law enforcement agencies
(3) On receipt of a DNA profile from the government of a foreign state, an international organization established by the governments of states or an institution of any such government or international organization, the Commissioner may compare the DNA profile with those in the DNA data bank to determine whether it is already contained in the data bank and may then communicate to that government, international organization or institution (a) whether the DNA profile is already contained in the data bank; and (b) any information, other than the DNA profile itself, that is contained in the data bank in relation to that DNA profile. (3) Subsections 6(6) and (7) of the Act are replaced by the following:
Use of results — order, authorization
(6) No person shall use the results of forensic DNA analysis of bodily substances that are taken in execution of an order or authorization, except in accordance with this Act.
Subsequent communication
(6.1) Information that is communicated under subsection (1) may be communicated subsequently to a person to whom the communication is necessary for the purpose of the investigation or prosecution of a designated offence.
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Unauthorized communication
(7) Subject to this section, no person shall communicate any information that is contained in the DNA data bank or allow the information to be communicated.
Criminal Code, DNA Identifi
17.1 Section 8 of the Act is replaced by the following: Unauthorized use of information
8. No person to whom information is communicated under subsection 6(1) or (6.1) or who has access to information under paragraph 7(a) or (b) shall use that information other than for the purposes referred to in that subsection or paragraph.
2000, c. 10, s. 8(2)
18. Subsection 9(2) of the Act is replaced by the following:
Information to be permanently removed
(2) Access to information in the convicted offenders index shall be permanently removed without delay (a) if the person to whom the information relates is finally acquitted of every designated offence in connection with which an order was made; and (b) in the case of a person who is discharged under section 730 of the Criminal Code of a designated offence and is not subject to an order or authorization that relates to another designated offence, (i) one year after they are discharged absolutely unless, during that year, they are convicted of, or found not criminally responsible on account of mental disorder for, a designated offence, or (ii) three years after they are discharged conditionally unless, during those three years, they are convicted of, or found not criminally responsible on account of mental disorder for, a designated offence.
2000, c. 10, s. 9
19. Section 9.1 of the Act is replaced by the following:
Young persons — access to information removed
9.1 (1) Access to information in the convicted offenders index in relation to a young person who has been found guilty under the Young Offenders Act or under the Youth Criminal Justice Act of a designated offence shall be permanently removed without delay when the record relating to the same offence is
2004-2005
Code criminel, Identification par les emp required to be destroyed, sealed or transmitted to the National Archivist of Canada under Part 6 of the Youth Criminal Justice Act.
Exception
(2) Section 9 nevertheless applies to information in the convicted offenders index in relation to (a) a presumptive offence within the meaning of subsection 2(1) of the Youth Criminal Justice Act; or (b) a record to which subsection 120(6) of that Act applies.
2000, c. 10, s. 10(1)
20. (1) Subsection 10(1) of the Act is replaced by the following:
Storage of bodily substances
10. (1) When bodily substances are transmitted to the Commissioner under section 487.071 of the Criminal Code or section 196.22 of the National Defence Act, the Commissioner shall, subject to this section and section 10.1, safely and securely store, for the purpose of forensic DNA analysis, the portions of the samples of the bodily substances that the Commissioner considers appropriate and without delay destroy any remaining portions. (2) Subsection 10(3) of the Act is repealed.
2000, c. 10, s. 10(2)
(3) Subsection 10(7) of the Act is replaced by the following:
Mandatory destruction in certain cases
(7) The Commissioner shall destroy the stored bodily substances of a person without delay (a) if the person is finally acquitted of every designated offence in connection with which an order or an authorization under section 487.091 of the Criminal Code or section 196.24 of the National Defence Act was made; and (b) in the case of a person who is discharged under section 730 of the Criminal Code of a designated offence and is not subject to an order or authorization that relates to another designated offence,
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(i) one year after they are discharged absolutely unless, during that year, they are convicted of, or found not criminally responsible on account of mental disorder for, a designated offence, or (ii) three years after they are discharged conditionally unless, during those three years, they are convicted of, or found not criminally responsible on account of mental disorder for, a designated offence. 2000, c. 10, s. 11
21. Section 10.1 of the Act is replaced by the following:
Young persons — destruction of bodily substances
10.1 (1) The Commissioner shall, without delay, destroy stored bodily substances of a young person who has been found guilty of a designated offence under the Young Offenders Act or under the Youth Criminal Justice Act when the record relating to the same offence is required to be destroyed, sealed or transmitted to the National Archivist of Canada under Part 6 of the Youth Criminal Justice Act.
Exception
(2) Subsections 10(6) and (7) nevertheless apply to the destruction of stored bodily substances of a young person that relate to (a) a presumptive offence within the meaning of subsection 2(1) of the Youth Criminal Justice Act; or (b) a record to which subsection 120(6) of that Act applies. 22. The portion of section 11 of the Act before paragraph (a) is replaced by the following:
Offence
R.S., c. N-5 2000, c. 10, s. 1
11. Every person who contravenes subsection 6(6) or (7), section 8 or subsection 10(5) NATIONAL DEFENCE ACT 23. (1) The definition “primary designated offence” in section 196.11 of the National Defence Act is replaced by the following:
2004-2005 “primary designated offence” « infraction primaire »
Code criminel, Identification par les emp “primary designated offence” means (a) an offence within the meaning of paragraph (a) or any of paragraphs (b) to (c.1) of the definition “primary designated offence” in section 487.04 of the Criminal Code that is punishable under section 130; (a.1) an offence within the meaning of paragraph (a.1) of the definition “primary designated offence” in section 487.04 of the Criminal Code that is punishable under section 130; and (b) an attempt to commit or, other than for the purpose of subsection 196.12(1), a conspiracy to commit an offence within the meaning of any of paragraphs (a) to (c) of the definition “primary designated offence” in section 487.04 of the Criminal Code that is punishable under section 130.
2000, c. 10, s. 1
(2) Paragraph (a) of the definition “secondary designated offence” in section 196.11 of the Act is replaced by the following: (a) an offence within the meaning of any of paragraphs (a) to (d) of the definition “secondary designated offence” in section 487.04 of the Criminal Code that is punishable under section 130;
2000, c. 10, s. 1
24. Subsections 196.14(1) to (3) of the Act are replaced by the following:
Order
196.14 (1) If a person is found guilty of, or not responsible on account of mental disorder for, a designated offence, the court martial (a) shall, subject to subsection (2), in the case of a primary designated offence other than one described in paragraph (b), make an order in the prescribed form authorizing the taking, from that person, for the purpose of forensic DNA analysis, of any number of samples of bodily substances that is reasonably required for that purpose; or (b) may, in the case of a primary designated offence in respect of which a finding of not responsible on account of mental disorder has been rendered or in the case of a secondary designated offence, on application by the prosecutor, make an order in the prescribed form authorizing the taking of such samples if
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the court martial is satisfied that it is in the best interests of the administration of justice to do so. Exception
(2) The court martial is not required to make an order under paragraph (1)(a) in the case of an offence referred to in paragraph (a) or (b) of the definition “primary designated offence” in section 196.11 if it is satisfied that the person has established that, were the order made, the impact on the privacy and security of the person would be grossly disproportionate to the public interest in the protection of society and the proper administration of justice, to be achieved through the early detection, arrest and conviction of offenders.
Criteria
(3) In deciding whether to make an order under paragraph (1)(b), the court martial shall consider the nature of the offence and the circumstances surrounding its commission, any previous convictions by a service tribunal or civil court, any previous finding of not responsible on account of mental disorder for a designated offence, and the impact such an order would have on the person’s privacy and security of the person and shall give reasons for its decision.
Order to offender
(4) The court martial may make an order in the prescribed form to require the person to report at the place, day and time set out in the order and submit to the taking of samples of bodily substances for the purposes of subsection (1).
2000, c. 10, s. 1
25. Sections 196.15 and 196.16 of the Act are replaced by the following:
Offences committed before June 30, 2000
196.15 (1) If a person is found guilty of, or not responsible on account of mental disorder for, a designated offence committed before June 30, 2000, the court martial may, on application by the prosecutor, make an order in the prescribed form authorizing the taking from that person, for the purpose of forensic DNA analysis, of any number of samples of bodily substances that is reasonably required for that purpose, if the court martial is satisfied that it is in the best interests of the administration of justice to do so.
2004-2005
Code criminel, Identification par les emp
Criteria
(2) In deciding whether to make the order, the court martial shall consider the nature of the offence and the circumstances surrounding its commission, any previous convictions by a service tribunal or civil court, any previous finding of not responsible on account of mental disorder for a designated offence, and the impact such an order would have on the person’s privacy and security of the person and shall give reasons for its decision.
Order to offender
(3) The court martial may make an order in the prescribed form to require the person to report at the place, day and time set out in the order and submit to the taking of samples of bodily substances for the purposes of subsection (1).
Timing of order
196.16 The court martial may make an order under section 196.14 or 196.15 (a) when it imposes a sentence on a person for a designated offence or finds them not responsible on account of mental disorder for the offence; or (b) if it is not possible to proceed at the time referred to in paragraph (a), at a date and time set upon adjournment of the proceedings.
Verification
196.161 (1) Before taking samples of bodily substances from a person under an order made under section 196.14 or 196.15 or an authorization made under section 196.24, a peace officer or a person acting under their direction shall verify whether the convicted offenders index of the national DNA data bank, established under the DNA Identification Act, contains a DNA profile of the person.
DNA profile in data bank
(2) If the person’s DNA profile is in the convicted offenders index of the national DNA data bank, the peace officer or person acting under their direction shall not take any bodily substances from the person but shall (a) confirm in writing on the order or authorization that he or she has been advised that the person’s DNA profile is in the national DNA data bank; and
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Criminal Code, DNA Identifi
(b) transmit a copy of the endorsed order or authorization and any other information prescribed by regulations made under the DNA Identification Act to the Commissioner.
2000, c. 10, s. 1
26. (1) Subsection 196.17(1) of the Act is replaced by the following:
When collection to take place
196.17 (1) Samples of bodily substances shall be taken, even if an appeal is taken, (a) on the day when a court martial makes an order under subsection 196.14(1) or 196.15(1); (b) if the court martial is of the opinion that it is not possible for samples to be taken then, at a place, day and time set out in an order made under subsection 196.14(4) or 196.15(3); or (c) if the person whose presence is required by an order described in paragraph (b) fails to appear, when the person is arrested pursuant to a warrant issued under subsection 196.17(3), or as soon as possible afterwards.
(2) Section 196.17 of the Act is amended by adding the following after subsection (2): Failure to appear
(3) If a person does not report at the place, day and time set out in the order referred to in subsection (1), a military judge may issue a warrant in the prescribed form for their arrest to allow the samples to be taken.
Contents of warrant to arrest
(4) The warrant must name or describe the person and order that they be arrested without delay to allow the taking of the samples.
Warrant in force
(5) The warrant remains in force until it is executed.
2000, c. 10, s. 1
27. Section 196.22 of the Act is replaced by the following:
2004-2005 DNA profile not in data bank
Code criminel, Identification par les emp 196.22 If the person’s DNA profile is not in the convicted offenders index of the national DNA data bank, the peace officer or person acting under their direction shall execute the order or authorization and transmit to the Commissioner (a) any bodily substances taken; and (b) a copy of the order or authorization and any other information prescribed by regulations made under the DNA Identification Act.
2000, c. 10, s. 1
28. Subsections 196.24(1) and (2) of the Act are replaced by the following:
Collection of additional bodily substances
196.24 (1) A military judge may, on ex parte application made in the prescribed form within a reasonable time, authorize, in the prescribed form, the taking from a person, for the purpose of forensic DNA analysis, of any number of additional samples of bodily substances that is reasonably required for that purpose if (a) a DNA profile cannot be derived from the bodily substances that were taken from that person in execution of an order under section 196.14 or 196.15; or (b) the bodily substances and information required by regulations made under the DNA Identification Act were not transmitted in accordance with the requirements of the regulations or were lost.
Reasons
(2) The application shall state the reasons why a DNA profile cannot be derived from the bodily substances or why the bodily substances and information were not transmitted in accordance with the regulations or were lost. 29. The Act is amended by adding the following after section 196.24:
Review by Director of Military Prosecutions
196.241 (1) On receipt of a notice from the Commissioner under subsection 5.2(1) of the DNA Identification Act that an order made under section 196.14 or 196.15 or an authorization
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Criminal Code, DNA Identifi
under section 196.24 appears to be defective, the Director of Military Prosecutions shall review the order or authorization and the court record. Clerical error
(2) If, in the opinion of the Director of Military Prosecutions, the defect is due to a clerical error, the Director shall (a) apply, ex parte, to the military judge who made the order, or to another military judge, to have it corrected; and (b) transmit a copy of the corrected order or authorization, if any, to the Commissioner.
Substantive defect
(3) If, in the opinion of the Director of Military Prosecutions, the offence to which the order or authorization relates is not a designated offence, the Director shall (a) apply, ex parte, to a judge of the Court Martial Appeal Court for an order revoking the order or authorization; and (b) if the order or authorization is revoked, transmit a copy of the order revoking it to the Commissioner.
No defect
(4) If the Director of Military Prosecutions is of the opinion that the offence referred to in the order or authorization is a designated offence, the Director shall transmit that opinion, with written reasons, to the Commissioner.
1991, c. 43, s. 18
30. Subsection 202.14(1) of the Act is replaced by the following:
Finding of not responsible on account of mental disorder
202.14 (1) If a court martial finds that an accused person committed the act or made the omission that forms the basis of the offence charged, but was suffering at the time from a mental disorder so as to be exempt from responsibility, the court martial shall make a finding that the accused person committed the act or made the omission but is not responsible on account of mental disorder. COORDINATING AMENDMENT
Bill C-2
30.1 If Bill C-2, introduced in the 1st session of the 38th Parliament and entitled An Act to amend the Criminal Code (protection of children and other vulnerable persons) and the Canada Evidence Act (the “other
2004-2005
Code criminel, Identification par les emp Act”), receives royal assent, then, on the later of the coming into force of section 1 of the other Act and section 12 of this Act, the last paragraph of Form 5.031 in Part XXVIII of the Criminal Code is replaced by the following: Subsection 127(1) of the Criminal Code states as follows: 127. (1) Every one who, without lawful excuse, disobeys a lawful order made by a court of justice or by a person or body of persons authorized by any Act to make or give the order, other than an order for the payment of money, is, unless a punishment or other mode of proceeding is expressly provided by law, guilty of (a) an indictable offence and liable to imprisonment for a term not exceeding two years; or (b) an offence punishable on summary conviction. COMING INTO FORCE
Order in council
31. The provisions of this Act, other than sections 5, 16, 17 and 30.1, come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 19 A second Act to implement certain provisions of the budget tabled in Parliament on March 23, 2004
ASSENTED TO 13th MAY, 2005 BILL C-33
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “A second Act to implement certain provisions of the budget tabled in Parliament on March 23, 2004”.
SUMMARY Part 1 of this enactment amends the Air Travellers Security Charge Act to reduce the amounts charged to airline passengers under that Act. Part 2 amends the First Nations Goods and Services Tax Act to facilitate the establishment of taxation arrangements between the Government of Quebec and interested Indian Bands situated in Quebec. Part 3 amends the Income Tax Act and related Acts to – introduce a new disability supports deduction; – improve the recognition of medical expenses for caregivers; – expand the Education Tax Credit to apply to the cost of an otherwise eligible course taken, without any reimbursement, in connection with an office or employment; – accelerate to 2005 the increase in the small business deduction threshold to $300,000; – ensure that unconnected small businesses engaging in R&D do not have to share access to the enhanced 35% scientific research and experimental development tax credit solely because they receive investments from the same venture capital investors; – extend the carry-forward period for business losses to 10 years; – extend the expiry date for the mineral exploration tax credit to the end of 2005; – eliminate the deductibility of fines and penalties; – impose a tax liability on gains from dispositions of taxable Canadian property, and certain otherwise non-taxable amounts, distributed by a mutual fund trust to non-residents; – ensure that the General Anti-Avoidance Rules in the Income Tax Act apply to transactions effected through a misuse or abuse of the Income Tax Regulations, a tax treaty or other federal legislation; – extend the rules governing transactions between affiliated persons to transactions entered into by trusts; – constrain the ability of persons, other than cooperative corporations and credit unions, to deduct patronage dividends;
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
– limit the period, during which taxpayers may open up old income tax returns, to 10 years; – prevent the use of schemes designed to sell otherwise unusable charitable donations tax credits; – introduce a new regulatory regime for Registered Charities; – introduce tax relief for Canadian Forces personnel and police deployed to international high-risk operational missions; – allow for certain notices made to federally regulated financial institutions to be binding if made to a designated branch of the institution; and – clarify, in conjunction with income tax sharing agreements with Aboriginal governments, that penalties imposed under the Income Tax Act are to be determined on the basis of the amount of one’s federal tax liability before taking any such tax sharing agreement into account.
53-54 ELIZABETH II —————— CHAPTER 19 A second Act to implement certain provisions of the budget tabled in Parliament on March 23, 2004 [Assented to 13th May, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE 1. This Act may be cited as the Budget Implementation Act, 2004, No. 2. PART 1 2002, c. 9, s. 5
AMENDMENTS TO THE AIR TRAVELLERS SECURITY CHARGE ACT
2003, c. 15, s. 44(1)
2. (1) The portion of paragraph 12(1)(a) of the Air Travellers Security Charge Act before subparagraph (i) is replaced by the following: (a) $5.61 for each chargeable emplanement included in the service, to a maximum of $11.22, if
2003, c. 15, s. 44(1)
(2) The portion of paragraph 12(1)(b) of the Act before subparagraph (i) is replaced by the following: (b) $6.00 for each chargeable emplanement included in the service, to a maximum of $12.00, if
2003, c. 15, s. 44(1)
(3) The portion of paragraph 12(1)(c) of the Act before subparagraph (i) is replaced by the following:
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Budget Implementa
(c) $9.35 for each chargeable emplanement included in the service, to a maximum of $18.69, if 2003, c. 15, s. 44(1)
(4) The portion of paragraph 12(1)(d) of the Act before subparagraph (i) is replaced by the following: (d) $10.00 for each chargeable emplanement included in the service, to a maximum of $20.00, if
2003, c. 15, s. 44(1)
(5) Paragraph 12(1)(e) of the Act is replaced by the following: (e) $20.00, if the service includes transportation to a destination outside the continental zone. (6) The portion of paragraph 12(2)(a) of the Act before subparagraph (i) is replaced by the following: (a) $9.35 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $18.69, if (7) The portion of paragraph 12(2)(b) of the Act before subparagraph (i) is replaced by the following: (b) $10.00 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $20.00, if (8) Paragraph 12(2)(c) of the Act is replaced by the following: (c) $20.00, if the service includes transportation to a destination outside the continental zone. (9) Subsections (1) to (8) apply in respect of any air transportation service that includes a chargeable emplanement on or after April 1, 2004 and for which any consideration is paid or becomes payable on or after April 1, 2004.
2004-2005
Exécution du bud PART 2
2003, c. 15, s. 67
AMENDMENTS TO THE FIRST NATIONS GOODS AND SERVICES TAX ACT 3. (1) The definitions “administration agreement”, “governing body” and “lands” in subsection 2(1) of the First Nations Goods and Services Tax Act are replaced by the following:
“administration agreement” « accord d’application »
“governing body” « corps dirigeant »
“lands” « terres »
“administration agreement”, in Part 1, means an agreement referred to in subsection 5(2) and, in Part 2, means an agreement referred to in section 22. “governing body” means the body of a first nation that is identified opposite the name of the first nation listed in Schedule 1. “lands”, of a first nation, means the lands that are described opposite the name of the first nation listed in Schedule 1. (2) Subsections 2(2) and (3) of the Act are replaced by the following:
Expressions defined in s. 123(1) of the Excise Tax Act
(2) Unless a contrary intention appears, words and expressions used in Part 1 have the meanings assigned by subsection 123(1) of the Excise Tax Act.
Mobile home or floating home
(3) A mobile home or floating home is deemed to be tangible personal property for the purposes of applying the provisions of Part 1 and any first nation law, as defined in subsection 11(1) or 12(1), in respect of the bringing of tangible personal property onto the lands of a first nation. 4. The Act is amended by adding the following after section 2: PART 1 FIRST NATIONS GOODS AND SERVICES TAX ACT 5. Subsection 3(2) of the Act is replaced by the following:
Section 89 of the Indian Act
(1.1) A first nation law, as defined in subsection 11(1) or 12(1), or an obligation to pay an amount that arises from the application of section 14, may be administered and enforced
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by Her Majesty in right of Canada or by an agent of the first nation despite section 89 of the Indian Act. Subsection 4(1) applies despite any other Act of Parliament
(2) The governing body of a first nation listed in Schedule 1 may enact a law under subsection 4(1) that imposes a tax despite any other Act of Parliament that limits the authority of the first nation to enact a law that imposes a tax. 6. (1) The portion of subsection 4(1) of the Act before paragraph (a) is replaced by the following:
Authority to impose tax
4. (1) Subject to this section, the governing body of a first nation that is listed in Schedule 1 and that is a band or has the power to enact laws that has been recognized or granted under any other Act of Parliament or under an agreement that has been given effect by any other Act of Parliament may enact a law that imposes (2) The portion of subsection 4(2) of the Act before paragraph (a) is replaced by the following:
Supply made on lands
(2) For the purposes of subsection (1), a supply, other than an imported taxable supply, is made on the lands of a first nation only if at least one of the following conditions is met: (3) The portion of subsection 4(4) of the Act before paragraph (a) is replaced by the following:
Imported taxable supply made on lands
(4) For the purposes of paragraph (1)(c), an imported taxable supply is made on the lands of a first nation only if at least one of the following conditions is met: (4) The portion of subsection 4(6) of the Act before paragraph (a) is replaced by the following:
Exception
(6) For the purposes of paragraph (1)(b), a tax in respect of the bringing of property onto the lands of a first nation by a person shall not be imposed if (5) Subsection 4(7) of the Act is replaced by the following:
2004-2005 Carriers
Exécution du bud (7) For the purposes of this Part, if a particular person brings property onto the lands of a first nation on behalf of another person, the other person, and not the particular person, is deemed to have brought the property onto those lands. 7. (1) Paragraphs 11(3)(a) and (b) of the Act are replaced by the following: (a) every provision of Part IX of the Excise Tax Act (other than a provision that creates a criminal offence) applies, with any modifications that the circumstances require, for the purposes of the first nation law as if tax referred to in each of paragraphs 4(1)(a) and (c) imposed under the first nation law were imposed under subsection 165(1) and section 218 of the Excise Tax Act respectively and, subject to subsection 4(9), as if tax referred to in paragraph 4(1)(b) imposed under the first nation law were imposed under subsection 220.05(1) of the Excise Tax Act in respect of the bringing of property into a participating province, but the first nation law shall not thereby be construed as imposing a tax except as provided in section 4; (b) the first nation law applies as if tax imposed under Part IX of the Excise Tax Act were imposed under the first nation law and as if the provisions of that Part (other than a provision that creates a criminal offence) relating to that tax were included in the first nation law, but the first nation law shall not thereby be construed as imposing a tax except as provided in section 4;
(2) Paragraph 11(3)(e) of the Act is amended by striking out the word “and” at the end of subparagraph (vi), by adding the word “and” at the end of subparagraph (vii) and by adding the following after subparagraph (vii): (viii) nothing in this Part shall be construed as conferring on a governing body the power to make an enactment in respect of criminal law.
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8. (1) Subsection 12(1) of the Act is replaced by the following: Meaning of “first nation law”
12. (1) In this section, “first nation law” means a law enacted by the governing body of a first nation listed in Schedule 1 under a power recognized or granted under any other Act of Parliament or an agreement that has been given effect by any other Act of Parliament, if that law and its application are consistent with subsections 4(1) to (10), paragraphs 11(3)(a) and (b) and subparagraphs 11(3)(e)(i) to (iii), (v) and (viii). (2) Subsection 12(3) of the Act is replaced by the following:
Cessation of agreement
(3) If an administration agreement in respect of a first nation law ceases to have effect at any time, this Part applies after that time in respect of the first nation law as if the first nation law had been repealed at that time. 9. Section 15 of the Act is replaced by the following:
Amendment of Schedule 1
15. The Governor in Council may, by order, amend Schedule 1 by adding, deleting or varying the name of any first nation or of the governing body of any first nation or the description of the lands of any first nation. 10. The Act is amended by adding the following after section 16: PART 2 FIRST NATIONS SALES TAX — QUEBEC INTERPRETATION
Definitions
17. The following definitions apply in this Part and in Schedule 2.
“band law” « texte législatif de bande »
“band law” means a law enacted by a council of the band under section 23.
“council of the band” « conseil de bande »
“council of the band” has the same meaning as in subsection 2(1) of the Indian Act.
2004-2005 “direct” « directe »
Exécution du bud “direct” has the same meaning, for the purpose of distinguishing between a direct and an indirect tax, as in class 2 of section 92 of the Constitution Act, 1867.
“parallel Quebec law” « loi québécoise parallèle »
“parallel Quebec law”, in respect of a band law, means the enactment, or those provisions of it, of Quebec to which the band law is similar.
“reserves in Quebec” « réserves au Québec »
“reserves reserves opposite Schedule
“sales tax” « taxe de vente »
“sales tax” means any tax of general application payable on a value, price or quantity basis by a person in respect of the sale, rental, supply, consumption or use of a property or service.
in Quebec”, of a band, means the within Quebec that are described the name of that band listed in 2.
APPLICATION OF OTHER ACTS Section 87 of the Indian Act and similar provisions
18. (1) The obligation to pay tax or any other amount that is required to be paid under a band law applies despite the application of the exemption under section 87 of the Indian Act and of any other exemption from taxation under any other Act of Parliament that is similar to the exemption under that section.
Section 89 of the Indian Act
(2) A band law may be administered and enforced by an agent of the band despite section 89 of the Indian Act.
Not subject to Statutory Instruments Act
19. A band law is not subject to the Statutory Instruments Act.
Application of section 23
20. A council of the band may enact a band law despite any other Act of Parliament that limits the authority of the council of the band to enact a law that imposes a tax.
Application of other Acts
21. If a law of Quebec provides that one or more laws of Quebec apply as if the tax imposed under a band law were imposed under a particular law of Quebec, all Acts of Parliament, other than this Act, apply as if the tax imposed under the band law were imposed under that particular law of Quebec.
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Authority to enter into agreement
22. A council of the band may, on behalf of the band, enter into an administration agreement with the Government of Quebec in respect of a band law enacted by that council. DELEGATION
Authority to impose a direct sales tax
23. (1) A council of the band that is listed in Schedule 2 may enact a law that imposes, within the reserves of the band in Quebec, a direct sales tax and any other amount that may be required to be paid in relation to the imposition of that direct sales tax.
Parallel Quebec law
(2) A law may not be enacted under subsection (1) unless the law has only one parallel Quebec law that is expressly identified in that law.
Force of law
(3) A law enacted under subsection (1) does not have the force of law unless (a) an administration agreement between the council of the band and the Government of Quebec in respect of the law is in effect; (b) the law is administered and enforced, and the direct sales tax imposed under that law is collected, in accordance with that administration agreement; (c) the band, the council of the band and the band’s reserves in Quebec are listed in Schedule 2; and (d) its parallel Quebec law is in force.
Conformity with Indian Act
(4) A law enacted under subsection (1) is valid only if the power of the council of the band to enact the law is exercised in conformity with paragraph 2(3)(b) of the Indian Act and no such law is invalid by reason of any defect in form.
Criminal law exclusion
(5) Nothing in this Part shall be construed as conferring on a council of the band the power to make an enactment in respect of criminal law.
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Coming into force — law under section 23
24. Subject to subsection 23(3), a band law comes into force on the date specified in an administration agreement with the Government of Quebec in respect of that law.
Proof of law
25. A copy of a band law is, if it is certified to be a true copy by the Minister or a person authorized by the Minister, evidence that the law was duly enacted by the council of the band without proof of the signature or official character of the Minister or the person authorized by the Minister.
Publication of law
26. A council of the band shall on demand provide a copy of any band law enacted by that council and shall publish a copy of every such law in a newspaper that has general circulation in the place where the law applies and in the First Nations Gazette, but no such law shall be invalid by reason of a failure to publish it.
Expenditures
27. The power of a council of the band to expend moneys received by the council under an administration agreement is validly exercised only if the power is exercised in conformity with paragraph 2(3)(b) of the Indian Act.
Indian moneys
28. Moneys raised under a band law are not Indian moneys within the meaning of subsection 2(1) of the Indian Act. GENERAL
Amendment of Schedule 2
29. The Governor in Council may, by order, amend Schedule 2 by adding, deleting or varying the name of a band, a council of the band or the description of a band’s reserves in Quebec. 11. The schedule to the Act is renumbered as Schedule 1 and is amended by adding the following in alphabetical order:
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12. The Act is amended by adding, after Schedule 1, the Schedule 2 set out in the schedule to this Act. PART 3 AMENDMENTS TO THE INCOME TAX ACT AND CERTAIN OTHER ACTS AS A CONSEQUENCE AND A COORDINATING AMENDMENT R.S., c. 1 (5th Supp.)
INCOME TAX ACT 13. (1) Section 40 of the Income Tax Act is amended by adding the following after subsection (3.6):
Exception — estate loss carried back
(3.61) If, in the course of administering the estate of a deceased taxpayer, the taxpayer’s legal representative elects in accordance with subsection 164(6) to treat all or any portion of the estate’s capital loss (determined without reference to subsections (3.4) and (3.6)) from the disposition of a share of the capital stock of a corporation as a capital loss of the deceased taxpayer from the disposition of the share, subsections (3.4) and (3.6) apply to the estate in respect of the loss only to the extent that the amount of the loss exceeds the portion of the loss to which the election applies. (2) Subsection (1) applies to losses from dispositions that occur or occurred after March 22, 2004. 14. (1) Clause 53(2)(h)(i.1)(B) of the Act is amended by striking out the word “or” at the end of subclause (I), by adding the word “or” at the end of subclause (II) and by adding the following after subclause (II):
2004-2005
Exécution du bud (III) that is an assessable distribution (as defined in subsection 218.3(1)) to the taxpayer, (2) Subsection (1) applies after 2004. 15. (1) Section 64 of the Act is replaced by the following:
Disability supports deduction
64. If a taxpayer files with the taxpayer’s return of income (other than a return of income filed under subsection 70(2), paragraph 104(23)(d) or 128(2)(e) or subsection 150(4)) for the taxation year a prescribed form containing prescribed information, there may be deducted in computing the taxpayer’s income for the year the lesser of (a) the amount determined by the formula A-B where A is the total of all amounts each of which is an amount paid by the taxpayer in the year and that (i) was paid to enable the taxpayer (A) to perform the duties of an office or employment, (B) to carry on a business either alone or as a partner actively engaged in the business, (C) to attend a designated educational institution or a secondary school at which the taxpayer is enrolled in an educational program, or (D) to carry on research or any similar work in respect of which the taxpayer received a grant, (ii) was paid (A) where the taxpayer has a speech or hearing impairment, for the cost of sign-language interpretation services or real time captioning services and to a person engaged in the business of providing such services,
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2004-2005
Exécution du bud services that are rendered to, and supplementary to the primary education of, the taxpayer and to a person ordinarily engaged in the business of providing such services to individuals who are not related to the person, if the taxpayer has been certified in writing by a medical practitioner to be a person who, because of that disability or impairment, requires those services, (I) where the taxpayer has a perceptual disability, for the cost of talking textbooks used by the taxpayer in connection with the taxpayer’s enrolment at a secondary school in Canada or at a designated educational institution, if the taxpayer has been certified in writing by a medical practitioner to be a person who, because of that disability, requires those textbooks, and (J) where the taxpayer has a mental or physical infirmity, for the cost of attendant care services provided in Canada and to a person who is neither the taxpayer’s spouse or common-law partner nor under 18 years of age, if the taxpayer is a taxpayer in respect of whom an amount may be deducted because of section 118.3, or if the taxpayer has been certified in writing by a medical practitioner to be a person who, because of that infirmity is, and is likely to be indefinitely, dependent on others for their personal needs and care and who as a result requires a full-time attendant, (iii) is evidenced by one or more receipts filed with the Minister each of which was issued by the payee and contains, where the payee is an individual who is a person referred to in clause (ii)(J), that individual’s Social Insurance Number, and
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B is the total of all amounts each of which is the amount of a reimbursement or any other form of assistance (other than prescribed assistance or an amount that is included in computing a taxpayer’s income and that is not deductible in computing the taxpayer’s taxable income) that any taxpayer is or was entitled to receive in respect of an amount included in computing the value of A, and (b) the total of (i) the total of all amounts each of which is (A) an amount included under section 5, 6 or 7 or paragraph 56(1)(n), (o) or (r) in computing the taxpayer’s income for the year, or (B) the taxpayer’s income for the year from a business carried on either alone or as a partner actively engaged in the business, and (ii) where the taxpayer is in attendance at a designated educational institution or a secondary school at which the taxpayer is enrolled in an educational program, the least of (A) $15,000, (B) $375 times the number of weeks in the year during which the taxpayer is in attendance at the institution or school, and (C) the amount, if any, by which the amount that would, if this Act were read without reference to this section, be the taxpayer’s income for the year exceeds the total determined under subparagraph (i) in respect of the taxpayer for the year.
2004-2005
Exécution du bud (2) Subsection (1) applies to the 2004 and subsequent taxation years. 16. (1) The Act is amended by adding the following after section 67.5:
Nondeductibility of fines and penalties
67.6 In computing income, no deduction shall be made in respect of any amount that is a fine or penalty (other than a prescribed fine or penalty) imposed under a law of a country or of a political subdivision of a country (including a state, province or territory) by any person or public body that has authority to impose the fine or penalty. (2) Subsection (1) applies to fines and penalties imposed after March 22, 2004. 17. (1) The portion of subsection 104(21) of the French version of the Act before paragraph (a) is replaced by the following:
Gain en capital réputé réalisé par le bénéficiaire
(21) Pour l’application des articles 3 et 111, sauf dans la mesure où ils s’appliquent dans le cadre de l’article 110.6, et sous réserve de l’alinéa 132(5.1)b), la fraction des gains en capital imposables nets d’une fiducie, pour une année d’imposition tout au long de laquelle elle a résidé au Canada, que la fiducie attribue à un bénéficiaire donné dans sa déclaration de revenu produite pour l’année en vertu de la présente partie est réputée être un gain en capital imposable, pour l’année, du bénéficiaire donné réalisé à la disposition par celui-ci d’une immobilisation, à condition : (2) The portion of subsection 104(21) of the English version of the Act after paragraph (b) is replaced by the following: shall, if so designated by the trust in respect of the particular beneficiary in the return of its income for the year under this Part, be deemed, for the purposes of sections 3 and 111, except as they apply for the purpose of section 110.6, and subject to paragraph 132(5.1)(b), to be a taxable capital gain for the year of the particular beneficiary from the disposition by that beneficiary of capital property.
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(3) Subsections (1) and (2) apply after March 22, 2004. 18. (1) Paragraph 110(1)(f) of the Act is amended by striking out the word “or” at the end of subparagraph (iii), by adding the word “or” at the end of subparagraph (iv) and by adding the following after subparagraph (iv): (v) the lesser of (A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on (I) a deployed operational mission (as determined by the Department of National Defence) that is assessed for risk allowance at level 3 or higher (as determined by the Department of National Defence), (II) a prescribed mission that is assessed for risk allowance at level 2 (as determined by the Department of National Defence), or (III) any other mission that is prescribed, and (B) the employment income that would have been so earned by the taxpayer if the taxpayer had been paid at the maximum rate of pay that applied, from time to time during the mission, to a non-commissioned member of the Canadian Forces; (2) Subsection (1) applies to the 2004 and subsequent taxation years. 19. (1) Section 110.1 of the Act is amended by adding the following after subsection (1.1): Where control acquired
(1.2) Notwithstanding paragraph 88(1)(e.6), if control of a particular corporation is acquired at any time by a person or group of persons, (a) no amount is deductible under any of paragraphs (1)(a) to (d) in computing any corporation’s taxable income for a taxation
2004-2005
Exécution du bud year that ends on or after that time in respect of a gift made by the particular corporation before that time; and (b) no amount is deductible under any of paragraphs (1)(a) to (d) in computing any corporation’s taxable income for a taxation year that ends on or after that time in respect of a gift made by any corporation on or after that time if the property that is the subject of the gift was acquired by the particular corporation under an arrangement under which it was expected that control of the particular corporation would be so acquired by a person or group of persons, other than a qualified donee that received the gift, and the gift would be so made.
(2) Subsection (1) applies in respect of gifts made after March 22, 2004. 20. (1) Paragraph 111(1)(a) of the Act is replaced by the following: Non-capital losses
(a) non-capital losses for the 10 taxation years immediately preceding and the 3 taxation years immediately following the year; (2) The description of C in the definition “net capital loss” in subsection 111(8) of the Act is replaced by the following: C is the least of (a) the amount of the allowable business investment losses of the taxpayer for the taxpayer’s tenth preceding taxation year, (b) the amount, if any, by which the amount of the non-capital loss of the taxpayer for the taxpayer’s tenth preceding taxation year exceeds the total of all amounts in respect of that noncapital loss deducted in computing the taxpayer’s taxable income or claimed by the taxpayer under paragraph 186(1)(c) or (d) for the year or for any preceding taxation year, and
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Budget Implementa (c) if the taxpayer is a corporation the control of which was acquired by a person or group of persons before the end of the year and after the end of the taxpayer’s tenth preceding taxation year, nil, and
(3) Subsections (1) and (2) apply in respect of losses that arise in taxation years that end after March 22, 2004, except that, for a taxation year of a taxpayer before the taxpayer’s eighth taxation year that ends after that date, paragraph (c) of the description of C in the definition “net capital loss” in subsection 111(8) of the Act, as enacted by subsection (2), is to be read as follows:
(c) where the taxpayer is a corporation the control of which was acquired by a person or group of persons before the end of the year and after the end of the taxpayer’s seventh preceding taxation year, nil, and 21. (1) Paragraph 115(1)(b) of the Act is replaced by the following: (b) the only taxable capital gains and allowable capital losses referred to in paragraph 3(b) were taxable capital gains and allowable capital losses from dispositions, other than dispositions deemed under subsection 218.3(2), of taxable Canadian properties (other than treaty-protected properties), and (2) Subsection (1) applies after 2004. 22. (1) The portion of subsection 117.1(1) of the Act before paragraph (a) is replaced by the following: Annual adjustment
117.1 (1) Each of the amounts expressed in dollars in subsection 117(2), the description of B in subsection 118(1), subsection 118(2), the descriptions of C and F in subsection 118.2(1), subsections 118.3(1), 122.5(3) and 122.51(1) and (2) and Part I.2 in relation to tax payable under this Part or Part I.2 for a taxation year shall be adjusted so that the amount to be used under those provisions for the year is the total of
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(2) Subsection (1) applies to the 2004 and subsequent taxation years. 23. (1) Paragraph 118.1(5.2)(a) of the Act is replaced by the following: (a) for the purpose of this section (other than subsection (5.1) and this paragraph) and section 149.1, the transfer described in subsection (5.1) is deemed to be a gift made, immediately before the individual’s death, by the individual to the qualified donee referred to in subsection (5.1); and (2) Paragraph 118.1(5.3)(a) of the Act is replaced by the following: (a) for the purposes of this section (other than this paragraph) and section 149.1, the transfer is deemed to be a gift made, immediately before the individual’s death, by the individual to the donee; and (3) Subsections (1) and (2) apply in respect of deaths that occur after 1998. 24. (1) Subsection 118.2(1) of the Act is replaced by the following: Medical expense credit
118.2 (1) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse, the individual’s com20
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mon-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year (a) that are evidenced by receipts filed with the Minister, (b) that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, (c) that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and (d) that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the lesser of $5,000 and the amount determined by the formula E-F where E is the total of the individual’s medical expenses in respect of the dependant (a) that are evidenced by receipts filed with the Minister, (b) that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year,
2004-2005
Exécution du bud (c) that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and (d) that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year. (2) Subsection (1) applies to the 2004 and subsequent taxation years. (3) For the 2001 to 2003 taxation years, the description of B in subsection 118.2(1) of the Act is to be read as follows: B is the total of the individual’s medical expenses (a) that are evidenced by receipts filed with the Minister, (b) that were not included in determining an amount under this subsection or subsection 122.51(2) for a preceding taxation year, and (c) that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; 25. (1) The definition “qualifying educational program” in subsection 118.6(1) of the Act is replaced by the following:
“qualifying educational program” « programme de formation admissible »
“qualifying educational program” means a program of not less than three consecutive weeks duration that provides that each student taking the program spend not less than ten hours per week on courses or work in the program and, in respect of a program at an institution described in the definition “designated educational institution” (other than an institution
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described in subparagraph (a)(ii) of that definition), that is a program at a post-secondary school level but, in relation to any particular student, does not include a program if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than (a) an amount received by the student as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the student, (b) a benefit, if any, received by the student because of a loan made to the student in accordance with the requirements of the Canada Student Loans Act or An Act respecting financial assistance for education expenses, R.S.Q., c. A-13.3, or because of financial assistance given to the student in accordance with the requirements of the Canada Student Financial Assistance Act, or (c) an amount that is received by the student in the year under a program referred to in subparagraph 56(1)(r)(ii) or (iii), a program established under the authority of the Department of Human Resources Development Act or a prescribed program; (2) Subsection (1) applies to the 2004 and subsequent taxation years. (3) For the 1998 to 2003 taxation years, subparagraph (a)(ii) of the definition “qualifying educational program” in subsection 118.6(1) of the Act is to be read as follows: (ii) a benefit, if any, received by the student because of a loan made to the student in accordance with the requirements of the Canada Student Loans Act or An Act respecting financial assistance for education expenses, R.S.Q., c. A-13.3, or because of financial assistance given to the student in accordance with the requirements of the Canada Student Financial Assistance Act, or
2004-2005
Exécution du bud 26. (1) Paragraph (b) of the description of A in subsection 122.51(2) of the Act is replaced by the following: (b) the total of (i) 25/16 of the total of all amounts each of which is the amount determined by the formula in subsection 118.2(1) for the purpose of computing the individual’s tax payable under this Part for a taxation year that ends in the calendar year, and (ii) 25% of the total of all amounts each of which is the amount deductible under section 64 in computing the individual’s income for a taxation year that ends in the calendar year; and
(2) Subsection (1) applies to the 2004 and subsequent taxation years. 27. (1) Paragraph 126(2)(a) of the Act is replaced by the following: (a) such part of the total of the businessincome tax paid by the taxpayer for the year in respect of businesses carried on by the taxpayer in that country and the taxpayer’s unused foreign tax credits in respect of that country for the 10 taxation years immediately preceding and the 3 taxation years immediately following the year as the taxpayer may claim, (2) Subsection (1) applies in respect of unused foreign tax credits computed for taxation years that end after March 22, 2004.
28. (1) Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following: (a) that is a Canadian exploration expense incurred after October 17, 2000 and before 2006 by a corporation in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a
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mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1), (2) Section 127 of the Act is amended by adding the following after subsection (10.21): Expenditure limits — associated CCPCs
(10.22) If a particular Canadian-controlled private corporation is associated with another corporation in circumstances where those corporations would not be associated if the Act were read without reference to paragraph 256(1.2)(a), the particular corporation has issued shares to one or more persons who have been issued shares by the other corporation and there is at least one shareholder of the particular corporation who is not a shareholder of the other corporation or one shareholder of the other corporation who is not a shareholder of the particular corporation, the particular corporation is not associated with the other corporation for the purpose of (a) determining the particular corporation’s expenditure limit under subsection (10.2); and (b) determining the particular corporation’s business limit under section 125, as applied for the purpose only of determining the particular corporation’s expenditure limit under subsection (10.2).
Application of subsection (10.22)
(10.23) Subsection (10.22) applies to the particular corporation and the other corporation referred to in that subsection only if the Minister is satisfied that (a) the particular corporation and the other corporation are not otherwise associated under this Act; and (b) the existence of one or more shareholders of the particular corporation who is not a shareholder of the other corporation, or the existence of one or more shareholders of the other corporation who is not a shareholder of the particular corporation, is not for the purpose of satisfying the requirements of subsection (10.22) or 127.1(2.2). (3) Subsection (1) applies after March 23, 2004.
2004-2005
Exécution du bud (4) Subsection (2) applies to taxation years that end after March 22, 2004. 29. (1) Section 127.1 of the Act is amended by adding the following after subsection (2.1):
Refundable investment tax credit — associated CCPCs
(2.2) If a particular Canadian-controlled private corporation is associated with another corporation in circumstances where those corporations would not be associated if the Act were read without reference to paragraph 256(1.2)(a), the particular corporation has issued shares to one or more persons who have been issued shares by the other corporation and there is at least one shareholder of the particular corporation who is not a shareholder of the other corporation or one shareholder of the other corporation who is not a shareholder of the particular corporation, the particular corporation is not associated with the other corporation for the purpose of calculating that portion of the particular corporation’s refundable investment tax credit that is in respect of qualified expenditures.
Application of subsection (2.2)
(2.3) Subsection (2.2) applies to the particular corporation and the other corporation referred to in that subsection only if the Minister is satisfied that (a) the particular corporation and the other corporation are not otherwise associated under this Act; and (b) the existence of one or more shareholders of the particular corporation who is not a shareholder of the other corporation, or the existence of one or more shareholders of the other corporation who is not a shareholder of the particular corporation, is not for the purpose of satisfying the requirements of subsection (2.2) or 127(10.22). (2) Subsection (1) applies to taxation years that end after March 22, 2004. 30. (1) The portion of paragraph 131(1)(b) of the Act before subparagraph (i) is replaced by the following:
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(b) notwithstanding any other provision of this Act (other than paragraph (5.1)(b)), any amount received by a taxpayer in a taxation year as, on account of, in lieu of payment of or in satisfaction of, the dividend shall not be included in computing the taxpayer’s income for the year as income from a share of the capital stock of the corporation, and (2) Section 131 of the Act is amended by adding the following after subsection (5): TCP gains distribution
(5.1) If a mutual fund corporation elects under subsection (1) to treat a dividend as a capital gains dividend, for the purposes of this Part and Part XIII, (a) each shareholder to whom the dividend is paid is deemed to receive from the corporation, at the time the dividend is paid, a TCP gains distribution equal to the lesser of the amount of the dividend and the shareholder’s pro rata portion at that time of the mutual fund corporation’s TCP gains balance; and (b) where the dividend is paid to a shareholder who is a non-resident person or a partnership that is not a Canadian partnership, (i) subparagraph (1)(b)(vii) does not apply to the dividend, to the extent of the TCP gains distribution, and (ii) the TCP gains distribution is a taxable dividend that, except for the purpose of the definition of “capital gains dividend account” in subsection (6), is not a capital gains dividend.
Application of subsection (5.1)
(5.2) Subsection (5.1) applies to a dividend paid by a mutual fund corporation in a taxation year only if more than 5% of the dividend is received by or on behalf of shareholders each of whom is a non-resident person or is a partnership that is not a Canadian partnership.
2004-2005
Exécution du bud (3) Subsection 131(6) of the Act is amended by adding the following in alphabetical order:
“pro rata portion” « partie proportionnelle »
“pro rata portion”, of a shareholder at any time, of a mutual fund corporation’s TCP gains balance, in respect of a dividend paid by the mutual fund corporation on a class of shares of its capital stock, means the amount determined by the formula A x B/C where A is the mutual fund corporation’s TCP gains balance immediately before that time, B is the amount received in respect of the dividend by the shareholder, and C is the total amount of the dividend;
“TCP gains balance” « solde des gains provenant de BCI »
“TCP gains balance”, of a mutual fund corporation at any time, means the amount, if any, by which (a) the total of (i) the mutual fund corporation’s capital gains from dispositions, after March 22, 2004 and at or before that time, of taxable Canadian properties, and (ii) the TCP gains distributions (including those defined in section 132) received by the mutual fund corporation at or before that time exceeds (b) the total of (i) the mutual fund corporation’s capital losses from dispositions, after March 22, 2004 and at or before that time, of taxable Canadian properties, and (ii) the total of all amounts deemed, in respect of dividends paid by the mutual fund corporation before that time, to be TCP gains distributions received by shareholders from the mutual fund corporation;
“TCP gains distribution” « distribution de gains provenant de BCI »
“TCP gains distribution” means a TCP gains distribution described in subsection (5.1).
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(4) Subsections (1) to (3) apply after March 22, 2004. 31. (1) Subsection 132(4) of the Act is amended by adding the following in alphabetical order: “pro rata portion” « partie proportionnelle »
“pro rata portion”, of a beneficiary, of a mutual fund trust’s TCP gains balance for a taxation year, in respect of an amount designated under subsection 104(21) by the mutual fund trust for the taxation year, means the amount determined by the formula A x B/C where A is the mutual fund trust’s TCP gains balance for the taxation year, B is the amount the mutual fund trust has designated under that subsection in respect of the beneficiary for the taxation year, and C is the total of all amounts designated under that subsection by the mutual fund trust for the taxation year;
“TCP gains balance” « solde des gains provenant de BCI »
“TCP gains balance”, of a mutual fund trust for a particular taxation year, means the amount, if any, by which (a) the total of (i) the mutual fund trust’s capital gains from dispositions, after March 22, 2004 and at or before the end of the particular taxation year, of taxable Canadian properties, and (ii) the TCP gains distributions (including those defined in section 131) received by the mutual fund trust at or before the end of the particular taxation year exceeds (b) the total of
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Exécution du bud (i) the mutual fund trust’s capital losses from dispositions, after March 22, 2004 and at or before the end of the particular taxation year, of taxable Canadian properties, and (ii) the total of all amounts deemed, in respect of amounts designated by the mutual fund trust under subsection 104(21) for taxation years that preceded the particular taxation year, to be TCP gains distributions received by beneficiaries under the mutual fund trust;
“TCP gains distribution” « distribution de gains provenant de BCI »
“TCP gains distribution” means a TCP gains distribution described in subsection (5.1).
(2) Section 132 of the Act is amended by adding the following after subsection (5): TCP gains distribution
(5.1) If a mutual fund trust designates an amount under subsection 104(21) for a taxation year of the trust in respect of a beneficiary under the trust, for the purposes of this Part and Part XIII, (a) the beneficiary is deemed to have received from the mutual fund trust a TCP gains distribution equal to the lesser of (i) twice the amount designated, and (ii) the beneficiary’s pro rata portion of the mutual fund trust’s TCP gains balance for the taxation year; and (b) where the beneficiary is a non-resident person or a partnership that is not a Canadian partnership, (i) the amount designated is deemed by subsection 104(21) to be a taxable capital gain of the beneficiary only to the extent that it exceeds one half of the TCP gains distribution, and (ii) one half of the TCP gains distribution is to be added to the amount otherwise included under subsection 104(13) in
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computing the income of the beneficiary, and is deemed to be an amount to which paragraph 212(1)(c) applies.
Application of subsection (5.1)
(5.2) Subsection (5.1) applies to an amount designated under subsection 104(21) by a mutual fund trust for a taxation year only if more than 5% of the total of all amounts each of which is an amount designated under that subsection by the mutual fund trust for the taxation year was designated in respect of beneficiaries under the mutual fund trust each of whom is a non-resident person or is a partnership that is not a Canadian partnership. (3) Subsections (1) and (2) apply after March 22, 2004. 32. (1) The portion of subsection 135(1) of the Act before paragraph (a) is replaced by the following:
Deduction in computing income
135. (1) Notwithstanding anything in this Part, other than subsections (1.1) to (2.1), there may be deducted, in computing the income of a taxpayer for a taxation year, the total of the payments made, pursuant to allocations in proportion to patronage, by the taxpayer (2) Section 135 of the Act is amended by adding the following after subsection (1):
Limitation where non-arm’s length customer
(1.1) Subsection (1) applies to a payment made by a taxpayer to a customer with whom the taxpayer does not deal at arm’s length only if (a) the taxpayer is a cooperative corporation described in subsection 136(2) or a credit union; or (b) the payment is prescribed. (3) The portion of subsection 135(2) of the Act before paragraph (a) is replaced by the following:
2004-2005 Limitation where non-member customer
Exécution du bud (2) If a taxpayer has not made allocations in proportion to patronage in respect of all of the taxpayer’s customers of the year, at the same rate, with appropriate differences for different types, classes, grades or qualities of goods, products or services, the amount that may be deducted by the taxpayer under subsection (1) is an amount equal to the lesser of (4) Subsections (1) to (3) apply in respect of payments made by a taxpayer after March 22, 2004, except that subsection 135(1.1) of the Act, as enacted by subsection (2), does not apply to the portion, if any, of a qualifying payment in respect of a taxation year that (a) can reasonably be regarded as having in commercial terms the nature of any one or more of an incentive payment, a rebate or a sales allowance; and (b) would have been deductible under the Act in computing the income of the paying corporation for the taxation year if that portion had become payable in the taxation year as an incentive payment, a rebate or a sales allowance. (5) For the purposes of subsections (4) and (6), an amount paid by a corporation is a qualifying payment in respect of a taxation year if (a) the taxation year began before March 23, 2004, and the amount is paid pursuant to a resolution that was passed by the corporation’s Board of Directors before that date; and (b) the corporation elects, in writing filed with the Minister of National Revenue on or before the day that is three months after the day on which this Act is assented to, to have this subsection apply to the payment. (6) If a qualifying payment in respect of a taxation year was not paid within 12 months after the taxation year, but is paid on or before the day that is three months after the day on which this Act is assented to, for the purpose of applying section 135 of the Act
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and subsection (4) to the taxpayer the amount is deemed to have been paid on March 23, 2004. (7) If a corporation (a) before March 23, 2004, recorded in writing its intention to deduct under section 135 of the Act an amount in computing its income for a taxation year the balance-due day for which is before that date, (b) is liable to pay an amount of tax under Part I of the Act for the taxation year that exceeds the amount to which it would be so liable if the Act were read without reference to subsection 135(1.1), as enacted by subsection (2), and (c) pays to the Receiver General that excess amount within six months after this Act is assented to, the corporation is, for the purpose of determining any interest or penalty payable by it under the Act, deemed to have paid that excess amount on its balance-due day for the taxation year. (8) If a corporation (a) before March 23, 2004 recorded in writing its intention to deduct under section 135 of the Act an amount in computing its income for a taxation year, and (b) was required by Part I of the Act to pay before March 23, 2004 a part or instalment of tax that exceeds the amount it would have been so required to pay if the Act were read without reference to subsection 135(1.1), as enacted by subsection (2), the corporation is not liable to pay interest under subsection 161(2) of the Act, or to pay a penalty under section 163.1 of the Act, in respect of that excess.
2004-2005
Exécution du bud 33. (1) The definition “qualifying educational program” in subsection 146.02(1) of the Act is replaced by the following:
“qualifying educational program” « programme de formation admissible »
“qualifying educational program” means a program at a designated educational institution, as defined in subsection 118.6(1), of not less than three consecutive months duration that requires that each student taking the program spend not less than ten hours per week on courses or work in the program and that is (a) of a technical or vocational nature designed to furnish a person with skills for, or improve a person’s skills in, an occupation, if the program is at an institution described in subparagraph (a)(ii) of that definition; and (b) at a post-secondary school level, in any other case.
(2) Subsection (1) applies after 2003. 34. (1) The definition “qualifying educational program” in subsection 146.1(1) of the Act is replaced by the following: “qualifying educational program” « programme de formation admissible »
“qualifying educational program” means a program at a post-secondary school level of not less than three consecutive weeks duration that requires that each student taking the program spend not less than ten hours per week on courses or work in the program; (2) Subsection 146.1(1) of the Act is amended by adding the following in alphabetical order:
“post-secondary school level” « niveau postsecondaire »
“post-secondary school level” includes a program of courses, at an institution described in subparagraph (a)(ii) of the definition “designated educational institution” in subsection 118.6(1), of a technical or vocational nature designed to furnish a person with skills for, or improve a person’s skills in, an occupation; (3) Subsections (1) and (2) apply after 2003.
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35. (1) The definition “disbursement quota” in subsection 149.1(1) of the Act is replaced by the following: “disbursement quota” « contingent des versements »
“disbursement quota”, for a taxation year of a registered charity, means the amount determined by the formula A + A.1 + B + B.1 where A is 80% of the total of all amounts each of which is the eligible amount of a gift for which the charity issued a receipt described in subsection 110.1(2) or 118.1(2) in its immediately preceding taxation year, other than a gift that is (a) an enduring property, or (b) received from another registered charity, A.1
is the amount, if any, by which (a) the sum of (i) 80% of the total of all amounts, each of which is the amount of an enduring property of the charity (other than an enduring property described in subparagraph (ii), an enduring property that was received by the charity as a specified gift, or a bequest or an inheritance received by the charity in a taxation year that included any time before 1994) to the extent that it is expended in the year, and (ii) the total of all amounts, each of which is the fair market value, when transferred, of an enduring property (other than an enduring property that was received by the charity as a specified gift) transferred by the charity in the taxation year by way of gift to a qualified donee exceeds (b) the amount, if any, claimed by the charity, that may not exceed the lesser of (i) 3.5% of the amount determined for D, and
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Exécution du bud (ii) the capital gains pool of the charity for the taxation year, B is (a) in the case of a private foundation, the total of all amounts each of which is an amount received by it in its immediately preceding taxation year from a registered charity, other than an amount that is a specified gift or an enduring property, or (b) in the case of a charitable organization or a public foundation, 80% of the total of all amounts each of which is an amount received by it in its immediately preceding taxation year from a registered charity, other than an amount that is a specified gift or an enduring property, and B.1
is the amount determined by the formula C x 0.035 [D - (E + F)]/365 where C is the number of days in the taxation year, D is (a) the prescribed amount for the year, in respect of all or a portion of a property (other than a prescribed property) owned by the charity at any time in the 24 months immediately preceding the taxation year that was not used directly in charitable activities or administration, if that amount is greater than $25,000, and (b) in any other case, nil, E is the total of the amount determined for subparagraph (a)(ii) of the description of A.1, and 5/4 of the total of the amounts determined for A and subparagraph (a)(i) of the description of A.1, for the year in respect of the charity, and F is the amount equal to
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Budget Implementa (a) in the case of a private foundation, the amount determined for B for the year in respect of the charity in accordance with paragraph (a) of the description of B, or (b) in the case of a charitable organization or a public foundation, 5/4 of the amount determined for B for the year in respect of the charity in accordance with paragraph (b) of the description of B;
(2) Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order: “capital gains pool” « compte de gains en capital »
“capital gains pool”, of a registered charity for a taxation year, means the amount by which (a) the total of all amounts, each of which is the amount of a capital gain of the charity from the disposition of an enduring property after March 22, 2004 and before the end of the taxation year (other than a capital gain from a disposition of a bequest or an inheritance received by the charity in a taxation year that included any time before 1994) that is declared by the charity in an information return under subsection (14) for the taxation year during which the disposition occurred, exceeds (b) the total of all amounts, each of which is the amount, determined for a preceding taxation year of the charity that began after March 22, 2004, that is the lesser of the amount determined under paragraph (a) of the description of A.1 in the definition “disbursement quota” and the amount claimed by the charity under paragraph (b) of that description;
“enduring property” « bien durable »
“enduring property” means property of a registered charity that is (a) a gift received by the charity by way of bequest or inheritance, including a gift deemed by subsection 118.1(5.2) or (5.3), (b) if the registered charity is a charitable organization, a gift from another registered charity (other than a gift described by
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Exécution du bud paragraph (d) or received from another charity in respect of which more than 50% of the members of the board of directors or trustees do not deal at arm’s length with each member of the board of directors or trustees of the charitable organization) that is subject to a trust or direction to the effect that the property given, or property substituted for the gift, (i) is to be held by the charitable organization for a period of not more than five years from the date that the gift was received by the charitable organization, and (ii) is to be expended in its entirety over the period referred to in the trust or direction (A) to acquire a tangible capital property of the charitable organization to be used directly in charitable activities or administration, (B) in the course of a program of charitable activities of the charitable organization that could not reasonably be completed before the end of the first taxation year of the charitable organization ending after the taxation year in which the gift was received, or (C) any combination of the uses described in clauses (A) and (B), (c) a gift received by the registered charity (referred to in this definition as the “original recipient charity”), other than a gift received from another registered charity, that is subject to a trust or direction to the effect that the property given, or property substituted for the gift, is to be held by the original recipient charity or by another registered charity (referred to in this definition as a “transferee”) for a period of not less than 10 years from the date that the gift was received by the original recipient charity, except that the trust or direction may allow the original recipient charity or the transferee to expend the property before the end of that period to the extent of the amount determined for a
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taxation year (for the charity or the transferee, as the case may be) by B.1 in the formula in the definition “disbursement quota”, or (d) a gift received by the registered charity as a transferee from an original recipient charity or another transferee of a property that was, before that gift was so received, an enduring property of the original recipient charity or of the other transferee because of paragraph (a) or (b) or this paragraph, or property substituted for the gift, if, in the case of a property that was an enduring property of an original recipient charity because of paragraph (b), the gift is subject to the same terms and conditions under the trust or direction as applied to the gift to the original recipient charity;
(3) Subsection 149.1(1.1) of the Act is amended by striking out the word “and” at the end of paragraph (a), by adding the word “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) a transfer that has, because of paragraph (c) of the description of B in subsection 188(1.1), paragraph 189(6.2)(b) or subsection 189(6.3), reduced the amount of a liability under Part V. (4) Paragraph 149.1(2)(b) of the Act is replaced by the following: (b) fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it to qualified donees, amounts the total of which is at least equal to the organization’s disbursement quota for that year. (5) Subsection 149.1(4.1) of the Act is replaced by the following:
2004-2005 Revocation of registration of registered charity
Exécution du bud (4.1) The Minister may, in the manner described in section 168, revoke the registration (a) of a registered charity, if the registered charity has made a gift to another registered charity and it can reasonably be considered that one of the main purposes of making the gift was to unduly delay the expenditure of amounts on charitable activities; (b) of the other charity referred to in paragraph (a), if it can reasonably be considered that, by accepting the gift, it acted in concert with the registered charity to which paragraph (a) applies; and (c) of a registered charity, if a false statement, within the meaning assigned by subsection 163.2(1), was made in circumstances amounting to culpable conduct, within the meaning assigned by that subsection, in the furnishing of information for the purpose of obtaining registration of the charity. (6) Subsection 149.1(21) of the Act is replaced by the following:
Definition of “disbursement excess”
(21) For the purpose of subsection (20), “disbursement excess”, for a taxation year of a charity, means the amount, if any, by which the total of amounts expended in the year by the charity on charitable activities carried on by it and by way of gifts made by it to qualified donees exceeds its disbursement quota for the year.
Refusal to register
(22) The Minister may, by registered mail, give notice to a person that the application of the person for registration as a registered charity is refused.
Annulment of registration
(23) The Minister may, by registered mail, give notice to a person that the registration of the person as a registered charity is annulled and deemed not to have been so registered, if the person was so registered by the Minister in error or the person has, solely as a result of a change in law, ceased to be a charity.
Receipts issued before annulment
(24) An official receipt referred to in Part XXXV of the Income Tax Regulations issued, by a person whose registration has been annulled under subsection (23), before that annulment is, if the receipt would have been
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valid were the person a registered charity at the time the receipt was issued, deemed to be a valid receipt under that Part. (7) Subsections (1), (2) and (4) and subsection 149.1(21) of the Act, as enacted by subsection (6), apply to taxation years that begin after March 22, 2004, except that, in the application of subsections (1) and (4) and subsection 149.1(21) of the Act, as enacted by subsection (6), to a taxation year that begins before 2009 of a charitable organization registered by the Minister of National Revenue before March 23, 2004, (a) the amount claimed by the charitable organization under paragraph (b) of the description of A.1 in the definition “disbursement quota” in subsection 149.1(1) of the Act, as enacted by subsection (1), is deemed to be nil; (b) paragraph 149.1(2)(b) of the Act, as enacted by subsection (4), is to be read as follows:
(b) fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it to qualified donees, amounts the total of which is at least equal to the total of the amounts determined for A, A.1 and B in the definition “disbursement quota” in subsection (1) for the year in respect of the charity. (c) subsection 149.1(21) of the Act, as enacted by subsection (6), is to be read as follows: (21) For the purpose of subsection (20), “disbursement excess” for a taxation year of a charity means the amount, if any, by which (a) the total of amounts expended in the year by the charity on charitable activities carried on by it or by way of gifts made by it to qualified donees exceeds (b) in the case of a charitable foundation, its disbursement quota for the year, and
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Exécution du bud (c) in the case of a charitable organization, the total of the amounts determined for A, A.1 and B in the definition “disbursement quota” in subsection (1) for the year in respect of the charity.
(8) Subsections (3) and (5) and subsections 149.1(22) to (24) of the Act, as enacted by subsection (6), apply in respect of notices issued by the Minister of National Revenue after the day that is 30 days after the day on which this Act is assented to. 36. (1) Subsection 152(4.2) of the Act is replaced by the following: Reassessment with taxpayer’s consent
(4.2) Notwithstanding subsections (4), (4.1) and (5), for the purpose of determining, at any time after the end of the normal reassessment period of a taxpayer who is an individual (other than a trust) or a testamentary trust in respect of a taxation year, the amount of any refund to which the taxpayer is entitled at that time for the year, or a reduction of an amount payable under this Part by the taxpayer for the year, the Minister may, if the taxpayer makes an application for that determination on or before the day that is ten calendar years after the end of that taxation year, (a) reassess tax, interest or penalties payable under this Part by the taxpayer in respect of that year; and (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.
(2) Subsection (1) applies to applications made after 2004. 37. (1) Subparagraph 164(1)(a)(i) of the Act is replaced by the following:
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(i) before mailing the notice of assessment for the year, where the taxpayer is, for any purpose of the definition “refundable investment tax credit” (as defined in subsection 127.1(2)), a qualifying corporation (as defined in that subsection) and claims in its return of income for the year to have paid an amount on account of its tax payable under this Part for the year because of subsection 127.1(1) in respect of its refundable investment tax credit (as defined in subsection 127.1(2)), refund all or part of any amount claimed in the return as an overpayment for the year, not exceeding the amount by which the total determined under paragraph (f) of the definition “refundable investment tax credit” in subsection 127.1(2) in respect of the taxpayer for the year exceeds the total determined under paragraph (g) of that definition in respect of the taxpayer for the year, (2) Paragraph 164(1.5)(a) of the Act is replaced by the following: (a) if the taxpayer is an individual (other than a trust) or is a testamentary trust and the taxpayer’s return of income under this Part for the year was filed on or before the day that is ten calendar years after the end of the taxation year; or (3) Subsection (1) applies to taxation years that end after March 22, 2004. (4) Subsection (2) applies in respect of returns filed after 2004. 38. (1) Subsection 168(3) of the Act is replaced by the following: Charities Registration (Security Information) Act
(3) Notwithstanding subsections (1), (2) and (4), if a registered charity is the subject of a certificate that is determined to be reasonable under subsection 7(1) of the Charities Registration (Security Information) Act, the registration of the charity is revoked as of the making of that determination.
2004-2005 Objection to proposal or designation
Exécution du bud (4) A person that is or was registered as a registered charity or is an applicant for registration as a registered charity that objects to a notice under subsection (1) or any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) may, on or before the day that is 90 days after the day on which the notice was mailed, serve on the Minister a written notice of objection in the manner authorized by the Minister, setting out the reasons for the objection and all the relevant facts, and the provisions of subsections 165(1), (1.1) and (3) to (7) and sections 166, 166.1 and 166.2 apply, with any modifications that the circumstances require, as if the notice were a notice of assessment made under section 152. (2) Subsection (1) applies in respect of notices issued by the Minister of National Revenue after the day that is 30 days after the day on which this Act is assented to. 39. (1) Paragraphs 172(3)(a) and (a.1) of the Act are replaced by the following: (a) refuses to register an applicant for registration as a Canadian amateur athletic association, (a.1) confirms a proposal, decision or designation in respect of which a notice was issued by the Minister to a person that is or was registered as a registered charity, or is an applicant for registration as a registered charity, under any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) and 168(1), or does not confirm or vacate that proposal, decision or designation within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal, decision or designation,
(2) Paragraphs 172(4)(a) and (a.1) of the Act are replaced by the following: (a) to register an applicant for registration as a Canadian amateur athletic association, (3) Subsections (1) and (2) apply in respect of notices issued by the Minister of National Revenue after the day that is 30 days after the day on which this Act is assented to.
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40. (1) Paragraphs 180(1)(a) and (b) of the Act are replaced by the following: (a) the day on which the Minister notifies a person under subsection 165(3) of the Minister’s action in respect of a notice of objection filed under subsection 168(4), (b) the mailing of notice to a registered Canadian amateur athletic association under subsection 168(1),
(2) Subsection (1) applies in respect of notices issued by the Minister of National Revenue after the day that is 30 days after the day on which this Act is assented to. 41. (1) Subparagraph 186(1)(d)(i) of the Act is replaced by the following: (i) non-capital loss for any of its 10 taxation years immediately preceding or 3 taxation years immediately following the year, and (2) Subsection (1) applies in respect of losses that arise in taxation years that end after March 22, 2004. 42. (1) The heading to Part V of the Act is replaced by the following: TAX AND PENALTIES IN RESPECT OF REGISTERED CHARITIES (2) Subsection (1) is deemed to have come into force on March 23, 2004. 43. (1) Subsections 188(1) and (2) of the Act are replaced by the following: Deemed yearend on notice of revocation
188. (1) If on a particular day the Minister issues a notice of intention to revoke the registration of a taxpayer as a registered charity under any of subsections 149.1(2) to (4.1) and 168(1) or it is determined, under subsection 7(1) of the Charities Registration (Security Information) Act, that a certificate served in respect of the charity under subsection 5(1) of that Act is reasonable on the basis of information and evidence available,
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Exécution du bud (a) the taxation year of the charity that would otherwise have included that day is deemed to end at the end of that day; (b) a new taxation year of the charity is deemed to begin immediately after that day; and (c) for the purpose of determining the charity’s fiscal period after that day, the charity is deemed not to have established a fiscal period before that day.
Revocation tax
(1.1) A charity referred to in subsection (1) is liable to a tax, for its taxation year that is deemed to have ended, equal to the amount determined by the formula A-B where A is the total of all amounts, each of which is (a) the fair market value of a property of the charity at the end of that taxation year, (b) the amount of an appropriation (within the meaning assigned by subsection (2)) in respect of a property transferred to another person in the 120-day period that ended at the end of that taxation year, or (c) the income of the charity for its winding-up period, including gifts received by the charity in that period from any source and any income that would be computed under section 3 as if that period were a taxation year; and B is the total of all amounts (other than the amount of an expenditure in respect of which a deduction has been made in computing income for the winding-up period under paragraph (c) of the description of A), each of which is (a) a debt of the charity that is outstanding at the end of that taxation year,
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Winding-up period
(1.2) In this Part, the winding-up period of a charity is the period that begins immediately after the day on which the Minister issues a notice of intention to revoke the registration of a taxpayer as a registered charity under any of subsections 149.1(2) to (4.1) and 168(1) (or, if earlier, immediately after the day on which it is determined, under subsection 7(1) of the Charities Registration (Security Information) Act, that a certificate served in respect of the charity under subsection 5(1) of that Act is reasonable on the basis of information and evidence available), and that ends on the day that is the latest of (a) the day, if any, on which the charity files a return under subsection 189(6.1) for the taxation year deemed by subsection (1) to have ended, but not later than the day on which the charity is required to file that return, (b) the day on which the Minister last issues a notice of assessment of tax payable under subsection (1.1) for that taxation year by the charity, and (c) if the charity has filed a notice of objection or appeal in respect of that assessment, the day on which the Minister may take a collection action under section 225.1 in respect of that tax payable.
2004-2005 Eligible donee
Exécution du bud (1.3) In this Part, an eligible donee in respect of a particular charity is a registered charity (a) of which more than 50% of the members of the board of directors or trustees of the registered charity deal at arm’s length with each member of the board of directors or trustees of the particular charity; (b) that is not the subject of a suspension under subsection 188.2(1); (c) that has no unpaid liabilities under this Act or under the Excise Tax Act; (d) that has filed all information returns required by subsection 149.1(14); and (e) that is not the subject of a certificate under subsection 5(1) of the Charities Registration (Security Information) Act or, if it is the subject of such a certificate, the certificate has been determined under subsection 7(1) of that Act not to be reasonable.
Shared liability — revocation tax
(2) A person who, after the time that is 120 days before the end of the taxation year of a charity that is deemed by subsection (1) to have ended, receives property from the charity, is jointly and severally, or solidarily, liable with the charity for the tax payable under subsection (1.1) by the charity for that taxation year for an amount not exceeding the total of all appropriations, each of which is the amount by which the fair market value of such a property at the time it was so received by the person exceeds the consideration given by the person in respect of the property.
Non-application of revocation tax
(2.1) Subsections (1) and (1.1) do not apply to a charity in respect of a notice of intention to revoke given under any of subsections 149.1(2) to (4.1) and 168(1) if the Minister abandons the intention and so notifies the charity or if (a) within the one-year period that begins immediately after the taxation year of the charity otherwise deemed by subsection (1) to
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have ended, the Minister has registered the charity as a charitable organization, private foundation or public foundation; and (b) the charity has, before the time that the Minister has so registered the charity, (i) paid all amounts, each of which is an amount for which the charity is liable under this Act (other than subsection (1.1)) or the Excise Tax Act in respect of taxes, penalties and interest, and (ii) filed all information returns required by or under this Act to be filed on or before that time.
(2) Section 188 of the Act is amended by adding the following after subsection (3): Non-application of subsection (3)
(3.1) Subsection (3) does not apply to a transfer that is a gift to which subsection 188.1(11) applies. (3) Subsection (1) applies in respect of notices issued and certificates served by the Minister of National Revenue after the day that is 30 days after the day on which this Act is assented to. (4) Subsection (2) applies in respect of taxation years that begin after March 22, 2004. 44. (1) The Act is amended by adding the following after section 188:
Penalties for charities — carrying on business
188.1 (1) Subject to subsection (2), a registered charity is liable to a penalty under this Part equal to 5% of its gross revenue for a taxation year from any business that it carries on in the taxation year, if the registered charity (a) is a private foundation; or (b) is not a private foundation and the business is not a related business in relation to the charity.
2004-2005 Increased penalty for subsequent assessment
Exécution du bud (2) A registered charity that, less than five years before a particular time, was assessed a liability under subsection (1) or this subsection, for a taxation year, is liable to a penalty under this Part equal to its gross revenue for a subsequent taxation year from any business that, after that assessment and in the subsequent taxation year, it carries on at the particular time if the registered charity (a) is a private foundation; or (b) is not a private foundation and the business is not a related business in relation to the charity.
Control of corporation by a charitable foundation
(3) If at a particular time a charitable foundation has acquired control (within the meaning of subsection 149.1(12)) of a particular corporation, the foundation is liable to a penalty under this Part for a taxation year equal to (a) 5% of the total of all amounts, each of which is a dividend received by the foundation from the particular corporation in the taxation year and at a time when the foundation so controlled the particular corporation, except if the foundation is liable under paragraph (b) for a penalty in respect of the dividend; or (b) if the Minister has, less than five years before the particular time, assessed a liability under paragraph (a) or this paragraph for a preceding taxation year of the foundation in respect of a dividend received from any corporation, the total of all amounts, each of which is a dividend received, after the particular time, by the foundation, from the particular corporation, in the taxation year and at a time when the foundation so controlled the particular corporation.
Undue benefits
(4) A registered charity that, at a particular time in a taxation year, confers on a person an undue benefit is liable to a penalty under this Part for the taxation year equal to
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(a) 105% of the amount of the benefit, except if the charity is liable under paragraph (b) for a penalty in respect of the benefit; or (b) if the Minister has, less than five years before the particular time, assessed a liability under paragraph (a) or this paragraph for a preceding taxation year of the charity and the undue benefit was conferred after that assessment, 110% of the amount of the benefit. Meaning of undue benefits
(5) For the purposes of this Part, an undue benefit conferred on a person (referred to in this Part as the “beneficiary”) by a registered charity includes a disbursement by way of a gift or the amount of any part of the income, rights, property or resources of the charity that is paid, payable, assigned or otherwise made available for the personal benefit of any person who is a proprietor, member, shareholder, trustee or settlor of the charity, who has contributed or otherwise paid into the charity more than 50% of the capital of the charity, or who deals not at arm’s length with such a person or with the charity, as well as any benefit conferred on a beneficiary by another person, at the direction or with the consent of the charity, that would, if it were not conferred on the beneficiary, be an amount in respect of which the charity would have a right, but does not include a disbursement or benefit to the extent that it is (a) an amount that is reasonable consideration or remuneration for property acquired by or services rendered to the charity; (b) a gift made, or a benefit conferred, in the course of a charitable act in the ordinary course of the charitable activities carried on by the charity, unless it can reasonably be considered that the eligibility of the beneficiary for the benefit relates solely to the relationship of the beneficiary to the charity; or (c) a gift to a qualified donee.
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Failure to file information returns
(6) Every registered charity that fails to file a return for a taxation year as and when required by subsection 149.1(14) is liable to a penalty equal to $500.
Incorrect information
(7) Except where subsection (8) or (9) applies, every registered charity that issues, in a taxation year, a receipt for a gift otherwise than in accordance with this Act and the regulations is liable for the taxation year to a penalty equal to 5% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).
Increased penalty for subsequent assessment
(8) Except where subsection (9) applies, if the Minister has, less than five years before a particular time, assessed a penalty under subsection (7) or this subsection for a taxation year of a registered charity and, after that assessment and in a subsequent taxation year, the charity issues, at the particular time, a receipt for a gift otherwise than in accordance with this Act and the regulations, the charity is liable for the subsequent taxation year to a penalty equal to 10% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).
False information
(9) If at any time a person makes or furnishes, participates in the making of or causes another person to make or furnish a statement that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct (within the meaning assigned by subsection 163.2(1)), is a false statement (within the meaning assigned by subsection 163.2(1)) on a receipt issued by, on behalf of or in the name of another person for the purposes of subsection 110.1(2) or 118.1(2), the person (or, where the person is an officer, employee, official or agent of a registered charity, the registered charity) is liable for their taxation year that includes that
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time to a penalty equal to 125% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3). Maximum amount
(10) A person who is liable at any time to penalties under both section 163.2 and subsection (9) in respect of the same false statement is liable to pay only the greater of those penalties.
Delay of expenditure
(11) If, in a taxation year, a registered charity has made a gift of property to another registered charity and it may reasonably be considered that one of the main purposes for the making of the gift was to unduly delay the expenditure of amounts on charitable activities, each of those charities is jointly and severally, or solidarily, liable to a penalty under this Act for its respective taxation year equal to 110% of the fair market value of the property.
Notice of suspension with assessment
188.2 (1) The Minister shall, with an assessment referred to in this subsection, give notice by registered mail to a registered charity that the authority of the charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the notice is mailed, if the Minister has assessed the charity for a taxation year for (a) a penalty under subsection 188.1(2); (b) a penalty under paragraph 188.1(4)(b) in respect of an undue benefit, other than an undue benefit conferred by the charity by way of a gift; or (c) a penalty under subsection 188.1(9) if the total of all such penalties for the taxation year exceeds $25,000.
Notice of suspension — general
(2) The Minister may give notice by registered mail to a registered charity that the authority of the charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the notice is mailed
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Exécution du bud (a) if the charity contravenes any of sections 230 to 231.5; or (b) if it may reasonably be considered that the charity has acted, in concert with another charity that is the subject of a suspension under this section, to accept a gift or transfer of property on behalf of that other charity.
Effect of suspension
(3) If the Minister has issued a notice to a registered charity under subsection (1) or (2), subject to subsection (4), (a) the charity is deemed, in respect of gifts made and property transferred to the charity within the one-year period that begins on the day that is seven days after the notice is mailed, not to be a donee, described in paragraph 110.1(1)(a) or in the definition “total charitable gifts” in subsection 118.1(1), for the purposes of (i) subsections 110.1(1) and 118.1(1), (ii) the definitions “qualified donee” and “registered charity” in subsection 248(1), and (iii) Part XXXV of the Income Tax Regulations; and (b) if the charity is, during that period, offered a gift from any person, the charity shall, before accepting the gift, inform that person that (i) it has received the notice, (ii) no deduction under subsection 110.1(1) or credit under subsection 118.1(3) may be claimed in respect of a gift made to it in the period, and (iii) a gift made in the period is not a gift to a qualified donee.
Application for postponement
(4) If a notice of objection to a suspension under subsection (1) or (2) has been filed by a registered charity, the charity may file an application to the Tax Court of Canada for a
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postponement of that portion of the period of suspension that has not elapsed until the time determined by the Court. Grounds for postponement
(5) The Tax Court of Canada may grant an application for postponement only if it would be just and equitable to do so. (2) Subsection (1) applies to taxation years that begin after March 22, 2004. 45. (1) Subsections 189(7) and (8) of the Act are replaced by the following:
Revoked charity to file returns
(6.1) Every taxpayer who is liable to pay tax under subsection 188(1.1) for a taxation year shall, on or before the day that is one year from the end of the taxation year, and without notice or demand, (a) file with the Minister (i) a return for the taxation year, in prescribed form and containing prescribed information, and (ii) both an information return and a public information return for the taxation year, each in the form prescribed for the purpose of subsection 149.1(14); and (b) estimate in the return referred to in subparagraph (a)(i) the amount of tax payable by the taxpayer under subsection 188(1.1) for the taxation year; and (c) pay to the Receiver General the amount of tax payable by the taxpayer under subsection 188(1.1) for the taxation year.
Reduction of revocation tax liability
(6.2) If the Minister has, during the one-year period beginning immediately after the end of a taxation year of a person, assessed the person in respect of the person’s liability for tax under subsection 188(1.1) for that taxation year, has not after that period reassessed the tax liability of the person, and that liability exceeds $1,000, that liability is, at any particular time, reduced by the total of (a) the amount, if any, by which (i) the total of all amounts, each of which is an expenditure made by the charity, on charitable activities carried on by it, before the particular time and during the period
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Exécution du bud (referred to in this subsection as the “postassessment period”) that begins immediately after a notice of the latest such assessment was mailed and ends at the end of the one-year period exceeds (ii) the income of the charity for the postassessment period, including gifts received by the charity in that period from any source and any income that would be computed under section 3 if that period were a taxation year, and (b) all amounts, each of which is an amount, in respect of a property transferred by the charity before the particular time and during the post-assessment period to a person that was at the time of the transfer an eligible donee in respect of the charity, equal to the amount, if any, by which the fair market value of the property, when transferred, exceeds the consideration given by the person for the transfer.
Reduction of liability for penalties
(6.3) If the Minister has assessed a registered charity in respect of the charity’s liability for penalties under section 188.1 for a taxation year, and that liability exceeds $1,000, that liability is, at any particular time, reduced by the total of all amounts, each of which is an amount, in respect of a property transferred by the charity after the day on which the Minister first assessed that liability and before the particular time to a person that was at the time of the transfer an eligible donee in respect of the charity, equal to the amount, if any, by which the fair market value of the property, when transferred, exceeds the total of (a) the consideration given by the person for the transfer, and (b) the part of the amount in respect of the transfer that has resulted in a reduction of an amount otherwise payable under subsection 188(1.1).
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Minister may assess
(7) Without limiting the authority of the Minister to revoke the registration of a registered charity, the Minister may also at any time assess a taxpayer in respect of any amount that a taxpayer is liable to pay under this Part.
Provisions applicable to Part
(8) Subsections 150(2) and (3), sections 152 and 158, subsection 161(11), sections 162 to 167 and Division J of Part I apply in respect of an amount assessed under this Part and of a notice of suspension under subsection 188.2(1) or (2) as if the notice were a notice of assessment made under section 152, with any modifications that the circumstances require including, for greater certainty, that a notice of suspension that is reconsidered or reassessed may be confirmed or vacated, but not varied, except that
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(a) section 162 does not apply in respect of a return required to be filed under paragraph (6.1)(a); and (b) the reference in each of subsections 165(2) and 166.1(3) to the expression “Chief of Appeals in a District Office or a Taxation Centre” is to be read as a reference to the expression “Assistant Commissioner, Appeals Branch”. Clarification re objections under subsection 168(4)
(8.1) For greater certainty, in applying the provisions referred to in subsection (8), with any modifications that the circumstances require, (a) a notice of objection referred to in subsection 168(4) does not constitute a notice of objection to a tax assessed under subsection 188(1.1); and (b) an issue that could have been the subject of a notice of objection referred to in subsection 168(4) may not be appealed to the Tax Court of Canada under subsection 169(1).
Interest
(9) Subsection 161(11) does not apply to a liability of a taxpayer for a taxation year (a) under subsection 188(1.1) to the extent that the liability is reduced by subsection (6.2), or paid, before the end of the one-year
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Exécution du bud period that begins immediately after the end of the taxation year deemed to have ended by paragraph 188(1)(a); or (b) under section 188.1 to the extent that the liability is reduced by subsection (6.3), or paid, before the end of the one-year period that begins immediately after the liability was first assessed. (2) Subsection (1) applies in respect of notices issued by the Minister of National Revenue after the day that is 30 days after the day on which this Act is assented to. 46. (1) Subsection 211.1(2) of the Act is replaced by the following:
Taxable Canadian life investment income
(2) For the purposes of this Part, the taxable Canadian life investment income of a life insurer for a taxation year is the amount, if any, by which its Canadian life investment income for the year exceeds the total of its Canadian life investment losses for the ten taxation years immediately preceding the year, to the extent that those losses were not deducted in computing its taxable Canadian life investment income for any preceding taxation year.
(2) Subsection (1) applies in respect of losses that arise in taxation years that end after March 22, 2004. 47. (1) The Act is amended by adding the following after section 218.2: PART XIII.2 NON-RESIDENT INVESTORS IN CANADIAN MUTUAL FUNDS Definitions
“assessable distribution” « distribution déterminée »
218.3 (1) The following definitions apply in this Part. “assessable distribution”, in respect of a Canadian property mutual fund investment, means the portion of any amount that is paid or credited, by the mutual fund that issued the
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investment, to a non-resident investor who holds the investment, and that is not otherwise subject to tax under Part I or Part XIII. “Canadian property mutual fund investment” « placement collectif en biens canadiens »
“Canadian property mutual fund investment” means a share of the capital stock of a mutual fund corporation, or a unit of a mutual fund trust, if (a) the share or unit is listed on a prescribed stock exchange; and (b) more than 50% of the fair market value of the share or unit is attributable to one or more properties each of which is real property in Canada, a Canadian resource property or a timber resource property.
“Canadian property mutual fund loss” « perte collective en biens canadiens »
“Canadian property mutual fund loss” — of a non-resident investor for a taxation year for which the non-resident investor has filed, on or before their filing-due date for the taxation year, a return of income under this Part in prescribed form, in respect of a Canadian property mutual fund investment — means the lesser of (a) the non-resident investor’s loss (for greater certainty as determined under section 40) for the taxation year from the disposition of the Canadian property mutual fund investment, and (b) the total of all assessable distributions that were paid or credited on the Canadian property mutual fund investment after the non-resident investor last acquired the investment and at or before the time of the disposition.
“non-resident investor” « investisseur non résident »
“unused Canadian property mutual fund loss” « perte collective en biens canadiens inutilisée »
“non-resident investor” means a non-resident person or a partnership other than a Canadian partnership. “unused Canadian property mutual fund loss”, of a non-resident investor for a taxation year, means the portion of the total of the nonresident investor’s Canadian mutual fund property losses for preceding taxation years that has neither reduced under subsection (3) the amount of tax payable, nor increased under subsection (5) the amount of a refund of tax paid, under this Part for any preceding taxation year.
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(2) If at any time a person (referred to in this section as the “payer”) pays or credits, to a nonresident investor who holds a Canadian property mutual fund investment, an amount as, on account of, in lieu of payment of or in satisfaction of, an assessable distribution, (a) the non-resident investor is deemed for the purposes of this Act, other than section 150, to have disposed at that time, for proceeds equal to the amount of the assessable distribution, of a property (i) that is a taxable Canadian property the adjusted cost base of which to the nonresident investor immediately before that time is nil, and (ii) that is in all other respects identical to the Canadian property mutual fund investment; (b) the non-resident investor is liable to pay an income tax of 15% on the amount of any gain (for greater certainty as determined under section 40) from the disposition; and (c) the payer shall, notwithstanding any agreement or law to the contrary, (i) deduct or withhold 15% from the amount paid or credited, (ii) immediately remit that amount to the Receiver General on behalf of the nonresident investor on account of the tax, and (iii) submit with the remittance a statement in prescribed form.
Use of losses
(3) If a non-resident investor files, on or before their filing-due date for a taxation year, a return of income under this Part in prescribed form for the taxation year, the non-resident investor is liable, instead of paying tax under paragraph (2)(b) in respect of any amount paid or credited in the taxation year, to pay an income tax of 15% for the taxation year on the amount, if any, by which
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(a) the total of the non-resident investor’s gains under subsection (2) for the taxation year exceeds (b) the total of the non-resident investor’s Canadian property mutual fund losses for the year and the non-resident investor’s unused Canadian property mutual fund loss for the taxation year. Deemed tax paid
(4) If a non-resident investor files, on or before their filing-due date for a taxation year, a return of income under this Part in prescribed form for the taxation year, any amount that is remitted to the Receiver General in respect of an assessable distribution paid or credited to the non-resident investor in the taxation year is deemed to have been paid on account of the non-resident investor’s tax under subsection (3) for the taxation year.
Refund
(5) The amount, if any, by which the total of all amounts paid on account of a non-resident investor’s tax under subsection (3) for a taxation year exceeds the non-resident investor’s liability for tax under this Part for the taxation year shall be refunded to the non-resident investor.
Excess loss — carryback
(6) If a non-resident investor files, on or before their filing-due date for a taxation year, a return of income under this Part in prescribed form for the taxation year, the Minister shall refund to the non-resident investor an amount equal to the lesser of (a) the total amount of tax under this Part paid by the non-resident investor in each of the three preceding taxation years, to the extent that the Minister has not previously refunded that tax, and (b) 15% of the amount, if any, by which (i) the total of the non-resident investor’s Canadian property mutual fund losses for the taxation year and the non-resident investor’s unused Canadian property mutual fund loss for the taxation year exceeds
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Exécution du bud (ii) the total of all assessable distributions paid or credited to the non-resident investor in the taxation year.
Ordering
(7) In applying subsection (6), amounts of tax are to be considered to be refunded in the order in which they were paid.
Partnership filing-due date
(8) For the purposes of this Part, the taxation year of a partnership is its fiscal period and the filing-due date for the taxation year is to be determined as if the partnership were a corporation.
Partnership — member resident in Canada
(9) If a non-resident investor is a partnership a member of which is resident in Canada, the portion of the tax paid by the partnership under this Part in respect of an assessable distribution paid or credited to the partnership in a particular taxation year of the partnership (or, if the partnership files a return of income for the particular taxation year in accordance with subsection (3), the portion of the tax paid by the partnership under that subsection for the taxation year) that can reasonably be considered to be the member’s share is deemed (a) to be an amount paid on account of that member’s liability for tax under Part I for that member’s taxation year in which the particular taxation year of the partnership ends; and (b) except for the purposes of this subsection, to be neither a tax paid on account of the partnership’s tax under this Part nor a tax paid by the partnership.
Provisions applicable
(10) Section 150.1, subsections 161(1), (7) and (11), sections 162 to 167, Division J of Part I, paragraph 214(3)(f), subsections 215(2), (3) and (6) and sections 227 and 227.1 apply to this Part with any modifications that the circumstances require. (2) Subsection (1) applies to distributions paid or credited after 2004. 48. (1) Subsections 220(3.1) and (3.2) of the Act are replaced by the following:
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Waiver of penalty or interest
(3.1) The Minister may, on or before the day that is ten calendar years after the end of a taxation year of a taxpayer (or in the case of a partnership, a fiscal period of the partnership) or on application by the taxpayer or partnership on or before that day, waive or cancel all or any portion of any penalty or interest otherwise payable under this Act by the taxpayer or partnership in respect of that taxation year or fiscal period, and notwithstanding subsections 152(4) to (5), any assessment of the interest and penalties payable by the taxpayer or partnership shall be made that is necessary to take into account the cancellation of the penalty or interest.
Late, amended or revoked elections
(3.2) The Minister may extend the time for making an election or grant permission to amend or revoke an election if
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(a) the election was otherwise required to be made by a taxpayer or by a partnership, under a prescribed provision, on or before a day in a taxation year of the taxpayer (or in the case of a partnership, a fiscal period of the partnership); and (b) the taxpayer or the partnership applies, on or before the day that is ten calendar years after the end of the taxation year or the fiscal period, to the Minister for that extension or permission.
(2) Subsection 220(3.1) of the Act, as enacted by subsection (1), applies after 2004 except that if a taxpayer or a partnership has, before 2005, applied to the Minister of National Revenue under subsection 220(3.1) of the Act in respect of a taxation year or fiscal period, that subsection is to be read in respect of that taxation year or fiscal period as follows: (3.1) The Minister may waive or cancel all or any portion of any penalty or interest otherwise payable under this Act by a taxpayer or partnership in respect of a taxation year or fiscal period, as the case may be, and notwithstanding subsections 152(4) to (5), any assess2004-2005
Exécution du bud ment of the interest and penalties payable by the taxpayer or partnership shall be made that is necessary to take into account the cancellation of the penalty or interest. (3) Subsection 220(3.2) of the Act, as enacted by subsection (1), applies in respect of applications made after 2004. 49. (1) The portion of subsection 225.1(1) of the Act before paragraph (a) is replaced by the following:
Collection restrictions
225.1 (1) If a taxpayer is liable for the payment of an amount assessed under this Act, other than an amount assessed under subsection 152(4.2), 169(3) or 220(3.1), the Minister shall not, until after the collectioncommencement day in respect of the amount, do any of the following for the purpose of collecting the amount: (2) The portion of subsection 225.1(1) of the English version of the Act after paragraph (g) is repealed. (3) Section 225.1 of the Act is amended by adding the following after subsection (1):
Collectioncommencement day
(1.1) The collection-commencement day in respect of an amount is (a) in the case of an amount assessed under subsection 188(1.1) in respect of a notice of intention to revoke given under subsection 168(1) or any of subsections 149.1(2) to (4.1), one year after the day on which the notice was mailed; (b) in the case of an amount assessed under section 188.1, one year after the day on which the notice of assessment was mailed; and (c) in any other case, 90 days after the day on which the notice of assessment was mailed.
(4) Subsections (1) to (3) apply in respect of notices issued by the Minister of National Revenue after the day that is 30 days after the day on which this Act is assented to.
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50. Section 239 of the Act is amended by adding the following after subsection (4): Offence and punishment without reference to subsection 120(2.2)
(5) In determining whether an offence under this Act, for which a person may on summary conviction or indictment be liable for a fine or imprisonment, has been committed, and in determining the punishment for such an offence, this Act is to be read without reference to subsection 120(2.2). 51. (1) Subsection 241(3.2) of the Act is amended by striking out the word “and” at the end of paragraph (d) and by replacing paragraph (e) with the following: (e) if the registration of the charity has been revoked or annulled, a copy of the entirety of or any part of any letter sent by or on behalf of the Minister to the charity relating to the grounds for the revocation or annulment; (f) financial statements required to be filed with an information return referred to in subsection 149.1(14); (g) a copy of the entirety of or any part of any letter or notice by the Minister to the charity relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1)); and (h) an application by the charity, and information filed in support of the application, for a designation, determination or decision by the Minister under subsection 149.1(6.3), (7), (8) or (13).
(2) Subsection (1) applies to documents that are sent by the Minister of National Revenue, or that are filed or required to be filed with that Minister, after the day on which this Act is assented to. 52. (1) The definition “tax benefit” in subsection 245(1) of the Act is replaced by the following:
2004-2005 “tax benefit” « avantage fiscal »
Exécution du bud “tax benefit” means a reduction, avoidance or deferral of tax or other amount payable under this Act or an increase in a refund of tax or other amount under this Act, and includes a reduction, avoidance or deferral of tax or other amount that would be payable under this Act but for a tax treaty or an increase in a refund of tax or other amount under this Act as a result of a tax treaty;
(2) Subsection 245(4) of the Act is replaced by the following: Application of subsection (2)
(4) Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction (a) would, if this Act were read without reference to this section, result directly or indirectly in a misuse of the provisions of any one or more of (i) this Act, (ii) the Income Tax Regulations, (iii) the Income Tax Application Rules, (iv) a tax treaty, or (v) any other enactment that is relevant in computing tax or any other amount payable by or refundable to a person under this Act or in determining any amount that is relevant for the purposes of that computation; or (b) would result directly or indirectly in an abuse having regard to those provisions, other than this section, read as a whole.
(3) The portion of subsection 245(5) of the Act before paragraph (c) is replaced by the following: Determination of tax consequences
(5) Without restricting the generality of subsection (2), and notwithstanding any other enactment,
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(a) any deduction, exemption or exclusion in computing income, taxable income, taxable income earned in Canada or tax payable or any part thereof may be allowed or disallowed in whole or in part, (b) any such deduction, exemption or exclusion, any income, loss or other amount or part thereof may be allocated to any person,
(4) The definition “tax treaty” in subsection 248(1) of the Act is deemed, for the purpose of section 245 of the Act, to have come into force on September 13, 1988. (5) Subsections (1) to (3) apply with respect to transactions entered into after September 12, 1988. 53. (1) The definition “tax benefit” in subsection 247(1) of the Act is replaced by the following: “tax benefit” « avantage fiscal »
“tax benefit” has the meaning assigned by subsection 245(1). (2) Subsection (1) applies to taxation years and fiscal periods that begin after 1997. 54. (1) Subsection 251.1(1) of the Act is amended by striking out the word “and” at the end of paragraph (e) and by adding the following after paragraph (f): (g) a person and a trust, if the person (i) is a majority-interest beneficiary of the trust, or (ii) would, if this subsection were read without reference to this paragraph, be affiliated with a majority-interest beneficiary of the trust; and (h) two trusts, if a contributor to one of the trusts is affiliated with a contributor to the other trust and
2004-2005
Exécution du bud (i) a majority-interest beneficiary of one of the trusts is affiliated with a majorityinterest beneficiary of the other trust, (ii) a majority-interest beneficiary of one of the trusts is affiliated with each member of a majority-interest group of beneficiaries of the other trust, or (iii) each member of a majority-interest group of beneficiaries of each of the trusts is affiliated with at least one member of a majority-interest group of beneficiaries of the other trust.
(2) Subsection 251.1(3) of the Act is amended by adding the following in alphabetical order: “beneficiary” « bénéficiaire »
“contributor” « cotisant »
“beneficiary”, under a trust, includes a person beneficially interested in the trust. “contributor”, to a trust, means a person who has at any time made a loan or transfer of property, either directly or indirectly, in any manner whatever, to or for the benefit of the trust other than, if the person deals at arm’s length with the trust at that time and is not immediately after that time a majority-interest beneficiary of the trust, (a) a loan made at a reasonable rate of interest; or (b) a transfer made for fair market value consideration.
“majorityinterest beneficiary” « bénéficiaire détenant une participation majoritaire »
“majority-interest beneficiary”, of a trust at any time, means a person whose interest as a beneficiary, if any, at that time (a) in the income of the trust has, together with the interests as a beneficiary in the income of the trust of all persons with whom the person is affiliated, a fair market value that is greater than 50% of the fair market value of all the interests as a beneficiary in the income of the trust; or (b) in the capital of the trust has, together with the interests as a beneficiary in the capital of the trust of all persons with whom the person is affiliated, a fair market value
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that is greater than 50% of the fair market value of all the interests as a beneficiary in the capital of the trust. “majorityinterest group of beneficiaries” « groupe de bénéficiaires détenant une participation majoritaire »
“majority-interest group of beneficiaries”, of a trust at any time, means a group of persons each of whom is a beneficiary under the trust at that time such that (a) if one person held the interests as a beneficiary of all of the members of the group, that person would be a majorityinterest beneficiary of the trust; and (b) if any member of the group were not a member, the test described in paragraph (a) would not be met.
(3) Subsection 251.1(4) of the Act is amended by striking out the word “and” at the end of paragraph (a) and by adding the following after paragraph (b): (c) notwithstanding subsection 104(1), a reference to a trust does not include a reference to the trustee or other persons who own or control the trust property; and (d) in determining whether a person is affiliated with a trust, (i) if the amount of income or capital of the trust that a person may receive as a beneficiary under the trust depends on the exercise by any person of, or the failure by any person to exercise, a discretionary power, that person is deemed to have fully exercised, or to have failed to exercise, the power, as the case may be, (ii) the interest of a person in a trust as a beneficiary is disregarded in determining whether the person deals at arm’s length with the trust if the person would, in the absence of the interest as a beneficiary, be considered to deal at arm’s length with the trust,
2004-2005
Exécution du bud (iii) a trust is not a majority interest beneficiary of another trust unless the trust has an interest as a beneficiary in the income or capital, as the case may be, of the other trust, and (iv) in determining whether a contributor to one trust is affiliated with a contributor to another trust, individuals connected by blood, marriage, common-law partnership or adoption are deemed to be affiliated with one another.
(4) Subsections (1) to (3) apply in determining whether persons are, at any time after March 22, 2004, affiliated, except that paragraph 251.1(4)(d) of the Act, as enacted by subsection (3), is to be read without reference to subparagraph (iv) in determining whether persons are, before September 16, 2004, affiliated. 55. (1) The portion of subsection 256(7) of the Act before paragraph (a) is replaced by the following: Acquiring control
(7) For the purposes of subsections 10(10), 13(21.2) and (24), 14(12) and 18(15), sections 18.1 and 37, subsection 40(3.4), the definition “superficial loss” in section 54, section 55, subsections 66(11), (11.4) and (11.5), 66.5(3) and 66.7(10) and (11), section 80, paragraph 80.04(4)(h), subsections 85(1.2), 88(1.1) and (1.2) and 110.1(1.2), sections 111 and 127, subsection 249(4) and this subsection, (2) Subsection (1) applies in respect of gifts made after March 22, 2004.
2003, c. 15
BUDGET IMPLEMENTATION ACT, 2003 56. (1) The portion of subsection 79(3) of the Budget Implementation Act, 2003 before paragraph (a) is replaced by the following: (3) Subsection (1) applies to the 2003 and subsequent taxation years except that for taxation years that begin before 2005
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(2) Paragraph 79(3)(a) of the Act is amended by adding the word “and” at the end of subparagraph (iii) and by replacing subparagraphs (iv) and (v) with the following: (iv) that proportion of $300,000 that the number of days in the taxation year that are after 2004 is of the number of days in the taxation year; and (3) The portion of subsection 79(4) of the Act before paragraph (a) is replaced by the following: (4) Subsection (2) applies to the 2003 and subsequent taxation years except that, for taxation years that begin before 2005, the references in the description of M in the definition “specified partnership income” in subsection 125(7) of the Act, as enacted by subsection (2), to “$300,000” and “$822”, are to be read
(4) Subsection 79(4) of the Act is amended by adding the word “and” at the end of paragraph (a), by striking out the word “and” at the end of paragraph (b) and by repealing paragraph (c). (5) Subsections (1) to (4) are deemed to have come into force on June 19, 2003. 1991, c. 46
BANK ACT 57. Section 462 of the Bank Act is amended by adding the following after subsection (2):
Notices: Minister of National Revenue
(2.1) Despite subsections (1) and (2), a notice, demand, order or other document issued with respect to a customer of a bank constitutes notice to the bank and fixes the bank with knowledge of its contents and, where applicable, is binding on property belonging to the customer and in the possession of the bank or on money owing to the customer by reason of an account in the bank, if it is sent to the branch of the bank referred to in subsection (1) or (2), an
2004-2005
Exécution du bud office of the bank referred to in paragraph (3)(a) or any other office agreed to by the bank and the Minister of National Revenue and it relates to (a) the administration of an Act of Parliament by the Minister of National Revenue; or (b) the administration of an Act of the legislature of a province or legislation made by an aboriginal government, where the Minister or the Minister of National Revenue has entered into a tax collection agreement under an Act of Parliament with the government of the province or the aboriginal government. 58. Section 579 of the Act is amended by adding the following after subsection (2):
Notices: Minister of National Revenue
(2.1) Despite subsections (1) and (2), a notice, demand, order or other document issued with respect to a customer of an authorized foreign bank constitutes notice to the authorized foreign bank and fixes the authorized foreign bank with knowledge of its contents and, where applicable, is binding on property belonging to the customer and in the possession of the authorized foreign bank or on money owing to the customer by reason of an account in the authorized foreign bank, if it is sent to the branch of the authorized foreign bank referred to in subsection (1) or (2), an office of the authorized foreign bank referred to in paragraph (3)(a) or any other office agreed to by the authorized foreign bank and the Minister of National Revenue and it relates to (a) the administration of an Act of Parliament by the Minister of National Revenue; or (b) the administration of an Act of the legislature of a province or legislation made by an aboriginal government, where the Minister or the Minister of National Revenue has entered into a tax collection agreement under an Act of Parliament with the government of the province or the aboriginal government.
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1991, c. 48
COOPERATIVE CREDIT ASSOCIATIONS ACT
Budget Implementa
59. Section 385.32 of the Cooperative Credit Associations Act is amended by adding the following after subsection (2): Notices: Minister of National Revenue
(2.1) Despite subsections (1) and (2), a notice, demand, order or other document issued with respect to a customer of an association constitutes notice to the association and fixes the association with knowledge of its contents and, where applicable, is binding on property belonging to the customer and in the possession of the association or on money owing to the customer by reason of an account in the association, if it is sent to the branch of the association referred to in subsection (1) or (2), an office of the association referred to in paragraph (3)(a) or any other office agreed to by the association and the Minister of National Revenue and it relates to (a) the administration of an Act of Parliament by the Minister of National Revenue; or (b) the administration of an Act of the legislature of a province or legislation made by an aboriginal government, where the Minister or the Minister of National Revenue has entered into a tax collection agreement under an Act of Parliament with the government of the province or the aboriginal government.
R.S., c. I-4
INCOME TAX CONVENTIONS INTERPRETATION ACT 60. (1) The Income Tax Conventions Interpretation Act is amended by adding the following after section 4:
Application of section 245 of the Income Tax Act
4.1 Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that section 245 of the Income Tax Act applies to any benefit provided under the convention.
2004-2005
Exécution du bud (2) Subsection (1) applies with respect to transactions entered into after September 12, 1988.
R.S., c. T-2
TAX COURT OF CANADA ACT 61. Section 12 of the Tax Court of Canada Act is amended by adding the following after subsection (4):
Postponements of suspensions to issue tax receipts
(5) The Court has exclusive original jurisdiction to hear and determine applications referred to in subsection 188.2(4) of the Income Tax Act by a registered charity for a postponement of a period of suspension of the authority of the charity to issue official receipts referred to in Part XXXV of the Income Tax Regulations.
R.S., c. 51 (4th Supp.), s. 5
62. Subsection 18(2) of the Act is replaced by the following:
Other appeals — Income Tax Act
(2) The provisions of sections 18.1 to 18.28 also apply in respect of an appeal, on a taxpayer’s election in the taxpayer’s notice of appeal or at any later time as may be provided in the rules of the Court, if the only subject-matter of the appeal is (a) an amount of interest assessed under the Income Tax Act; or (b) the validity of a suspension referred to in subsection 188.2(2) of that Act.
2000, c. 30, s. 178; 2002, c. 9, s. 10(4)
63. Subsections 18.29(3) and (4) of the Act are replaced by the following:
Extension of time and postponements of suspensions
(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for (a) an extension of time under (i) subsection 28(1) of the Canada Pension Plan, (ii) section 33.2 of the Cultural Property Export and Import Act, (iii) section 97.51 or 97.52 of the Customs Act, (iv) subsection 103(1) of the Employment Insurance Act,
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(v) section 197 or 199 of the Excise Act, 2001, (vi) section 304 or 305 of the Excise Tax Act, or (vii) section 166.2 or 167 of the Income Tax Act; and (b) a postponement of a portion of a period of suspension of authority to issue tax receipts under subsection 188.2(4) of the Income Tax Act.
Reasons for judgment — extensions of time and postponements
1991, c. 45
(4) In respect of an application for an extension of time under the provisions referred to in paragraph (3)(a) or for a postponement referred in paragraph (3)(b), if either party to the application makes a request to the Court for reasons for its judgment, the Court shall give such reasons but those reasons need not be in writing. TRUST AND LOAN COMPANIES ACT 64. Section 448 of the Trust and Loan Companies Act is amended by adding the following after subsection (2):
Notices: Minister of National Revenue
(2.1) Despite subsections (1) and (2), a notice, demand, order or other document issued with respect to a customer of a company constitutes notice to the company and fixes the company with knowledge of its contents and, where applicable, is binding on property belonging to the customer and in the possession of the company or on money owing to the customer by reason of an account in the company, if it is sent to the branch of the company referred to in subsection (1) or (2), an office of the company referred to in paragraph (3)(a) or any other office agreed to by the company and the Minister of National Revenue and it relates to (a) the administration of an Act of Parliament by the Minister of National Revenue; or
2004-2005
Exécution du bud (b) the administration of an Act of the legislature of a province or legislation made by an aboriginal government, where the Minister or the Minister of National Revenue has entered into a tax collection agreement under an Act of Parliament with the government of the province or the aboriginal government. CO-ORDINATING AMENDMENT
Bill C-23
65. If Bill C-23, introduced in the 1st session of the 38th Parliament and entitled the Department of Human Resources and Skills Development Act, receives royal assent and section 81 of that Act comes into force on or before the day on which this Act receives royal assent, then, on that day, paragraph (c) of the definition “qualifying educational program” in subsection 118.6(1) of the Income Tax Act, as enacted by subsection 25(1) of this Act, is replaced by the following: (c) an amount that is received by the student in the year under a program referred to in subparagraph 56(1)(r)(ii) or (iii), a program established under the authority of the Department of Human Resources and Skills Development Act or a prescribed program;
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Budget Implementation, 2 SCHEDULE (Section 12) SCHEDULE 2 (Sections 17, 23 and 29)
LIST OF NAMES OF BANDS, THEIR COUNCILS AND THEIR RESERVES IN QUEBEC
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 18 An Act to amend the Patent Act
ASSENTED TO 5th MAY, 2005 BILL C-29
SUMMARY This enactment amends the Patent Act to permit the correction of past incorrect fee payments in certain situations and provides that the standing committee of each House of Parliament shall consider candidates for appointment to the advisory committee.
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53-54 ELIZABETH II —————— CHAPTER 18 An Act to amend the Patent Act [Assented to 5th May, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. P-4
PATENT ACT 1. Subsection 21.18(2) of the Patent Act, as enacted by section 1 of chapter 23 of the Statutes of Canada, 2004, is replaced by the following:
Standing committee
(2) The standing committee of each House of Parliament that normally considers matters related to industry shall assess all candidates for appointment to the advisory committee and make recommendations to the Minister and the Minister of Health on the eligibility and qualifications of those candidates. 2. The Act is amended by adding the following after section 78.5:
Payment of prescribed fees
78.6 (1) If, before the day on which this section comes into force, a person has paid a prescribed fee applicable to a small entity, within the meaning of the Patent Rules as they read at the time of payment, but should have paid the prescribed fee applicable to an entity other than a small entity and a payment equivalent to the difference between the two amounts is submitted to the Commissioner in accordance with subsection (2) either before or no later than twelve months after that day, the payment is deemed to have been paid on the day on which the prescribed fee was paid, regardless of whether an action or other proceeding
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relating to the patent or patent application in respect of which the fee was payable has been commenced or decided. Information to be provided
(2) Any person who submits a payment to the Commissioner in accordance with subsection (1) is required to provide information with respect to the service or proceeding in respect of which the fee was paid and the patent or application in respect of which the fee was paid.
No refund
(3) A payment submitted in accordance with subsection (1) shall not be refunded.
Action and proceedings barred
(4) No action or proceeding for any compensation or damages lies against Her Majesty in right of Canada in respect of any direct or indirect consequence resulting from the application of this section.
Application
(5) For greater certainty, this section also applies to applications for patents mentioned in sections 78.1 and 78.4. 2.1 The Act is amended by adding, after section 103, Schedules 1 to 4 set out in An Act to amend the Patent Act and the Food and Drugs Act (The Jean Chrétien Pledge to Africa), being chapter 23 of the Statutes of Canada, 2004. COMING INTO FORCE
Order in council
3. (1) Sections 1 and 2.1 come into force on the day on which An Act to amend the Patent Act and the Food and Drugs Act (The Jean Chrétien Pledge to Africa), being chapter 23 of the Statutes of Canada, 2004, comes into force. (2) Section 2 comes into force on a day to be fixed by order of the Governor in Council.
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 24 An Act to amend the Canada Grain Act and the Canada Transportation Act
ASSENTED TO 19th MAY, 2005 BILL C-40
SUMMARY This enactment amends the Canada Grain Act and the Canada Transportation Act to implement a decision of the Dispute Settlement Body of the World Trade Organization relating to the handling and transportation of foreign grain and grain products in Canada.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 24 An Act to amend the Canada Grain Act and the Canada Transportation Act [Assented to 19th May, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. G-10
CANADA GRAIN ACT 1. Section 57 of the Canada Grain Act is amended by adding the word “or” at the end of paragraph (b) and by repealing paragraph (c).
1998, c. 22, par. 25(g)(F)
2. (1) Paragraph 72(1)(a) of the Act is repealed.
1998, c. 22, par. 25(g)(F)
(2) Subsections 72(2) and (3) of the Act are repealed. 2.1 The Act is amended by adding the following after section 120: REVIEW AND REPORT
Review and report
120.1 Within a year after the coming into force of this section, the Minister shall cause (a) an independent and comprehensive review of the Commission and of the provisions and operation of this Act to be conducted; and (b) a report on the review to be laid before each House of Parliament, including a statement of any changes recommended by the authors of the review.
C. 24
2 1996, c. 10
Canada Grain and Ca
CANADA TRANSPORTATION ACT 3. The definition “grain” in section 147 of the Canada Transportation Act is replaced by the following:
“grain” « grain »
“grain” means (a) any grain or crop included in Schedule II that is grown in the Western Division, or any product of it included in Schedule II that is processed in the Western Division, or (b) any grain or crop included in Schedule II that is grown outside Canada and imported into Canada, or any product of any grain or crop included in Schedule II that is itself included in Schedule II and is processed outside Canada and imported into Canada;
COMING INTO FORCE Order in council
4. This Act comes into force on a day to be fixed by order of the Governor in Council.
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 30 An Act to implement certain provisions of the budget tabled in Parliament on February 23, 2005
ASSENTED TO 29th JUNE, 2005 BILL C-43
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on February 23, 2005”.
SUMMARY Part 1 amends the Income Tax Act and the Income Tax Application Rules to (a) increase the amount that Canadians can earn tax free; (b) increase the annual limits on contributions to tax-deferred retirement savings plans; (c) eliminate the foreign property limitations on tax-deferred retirement savings plans; (d) increase the Child Disability Benefit supplement to the Canada Child Tax Benefit; (e) allow for a longer period for the existence of and contributions to a Registered Education Savings Plan in certain circumstances where the plan beneficiary is eligible for the disability tax credit; (f) increase the maximum refundable medical expense supplement; (g) exclude emergency medical services vehicles from the standby charge; (h) extend to January 11, 2005 the date for charitable giving in respect of the 2004 taxation year for the tsunami relief effort; (i) eliminate the corporate surtax; and (j) extend the SR&ED tax incentives to SR&ED performed in Canada’s exclusive economic zone. Part 2 amends the Air Travellers Security Charge Act to reduce the air travellers security charge for domestic air travel to $5 for one-way travel and to $10 for round-trip travel, for transborder air travel to $8.50 and for other international air travel to $17, applicable to air travel purchased on or after March 1, 2005. Part 3 amends Part IX of the Excise Tax Act to extend the application of the 83 per cent rebate of the goods and services tax (GST) and the federal component of the harmonized sales tax (HST) to eligible charities and nonprofit organizations in respect of the tax they pay on their purchases to provide exempt health care supplies similar to those traditionally provided in hospitals. It also amends that Act to provide that a director of a corporation may, under certain conditions, be held liable not only for unremitted net GST/HST amounts, but also for GST/HST net tax refund amounts to which the corporation is not entitled. Finally, it amends that Act to allow, under strict
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conditions, the creation of a Web-based GST/HST registry to facilitate the verification of a supplier’s registration by a registrant for the purposes of claiming input tax credits. Part 4 amends Schedule I to the Excise Tax Act to phase out the excise tax on jewellery through a series of rate reductions over the next four years. Part 5 amends the Federal-Provincial Fiscal Arrangements Act to authorize the Minister of Finance to pay funds to a trust established to provide the provinces with funding for the purpose of early learning and child care. Part 6 authorizes the Minister of Finance to pay funds to a trust established to provide the Territories with funding for the purpose of assisting them to achieve the goals of the Northern Strategy. Part 7 amends the Auditor General Act to permit the Auditor General to conduct inquiries into and report on the affairs of certain corporations that have received at least $100,000,000 in funding from Her Majesty in right of Canada. This Part also amends the Financial Administration Act to extend the application of financial management and control provisions in that Act to wholly-owned subsidiaries of parent Crown corporations and certain parent Crown corporations. Part 8 authorizes the payment of funds to various foundations, including the Federation of Canadian Municipalities for the purpose of providing funding to the Green Municipal Fund. Part 9 amends the Asia-Pacific Foundation of Canada Act to focus the mandate of the Foundation, to modify its governance structure, to establish qualifications for the appointment of the directors and the President, to impose a duty of care on the directors and the President and to require that the Foundation offer its services in both official languages. It also amends the Act to specify the type of funds the Foundation may receive and the appropriate use of those funds and to require that those funds be invested in accordance with policies, standards and procedures established by the board. In addition, the provisions of the Act respecting auditing, annual reports and winding-up have been expanded. Part 10 amends Part 1 of the Budget Implementation Act, 1998 to broaden the category of persons to whom the Canada Millennium Scholarship Foundation may grant scholarships and bursaries to include not only persons who are Canadian citizens or permanent residents of Canada within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act but also persons who are protected persons within the meaning of subsection 95(2) of that Act, for example, Convention refugees. Part 11 authorizes the Minister of State (Infrastructure and Communities), pursuant to the initiative commonly known as “A New Deal for Cities and Communities”, to make payments for the purpose of providing funding, in the fiscal year 2005-2006, to cities and communities for environmentally sustainable infrastructure initiatives, in accordance with agreements to be negotiated with provinces, territories and first nations. Part 12 enacts the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act. The legislation will implement the arrangements of February 14, 2005 reached with Newfoundland and Labrador and Nova Scotia on offshore revenues. To do this, the legislation will (a) authorize the payment of equalization offset payments to Newfoundland and Labrador and Nova Scotia for 2004-05 to 2011-12, set out the conditions under which payments will be extended to any of fiscal years 2012-13 to 2019-20, and authorize payments for that period should those conditions be met; (b) set out the manner in which the offset payments are to be calculated; (c) authorize the making of a cash pre-payment in the amount of $2 billion in respect of the agreement with Newfoundland and Labrador and a cash prepayment in the amount of $830 million in respect of the agreement with Nova Scotia; and (d) implement all other aspects of the agreements.
Consequential amendments to the Budget Implementation Act, 2004 respecting offset payments to Nova Scotia will also be required to ensure that 100 per cent offset is being provided for in fiscal years 2004-05 and 2005-06. Part 13 establishes an Agency, to be called the Canada Emission Reduction Incentives Agency, to acquire greenhouse emission reduction and removal credits on behalf of the Government of Canada. Part 14 enacts the Greenhouse Gas Technology Investment Fund Act. That Act establishes an account in the accounts of Canada called the Greenhouse Gas Technology Investment Fund to which are to be charged amounts paid by the Minister of Natural Resources for the purpose of (a) research into, or the development or demonstration of, technologies or processes intended to reduce emissions of greenhouse gases from industrial sources or to remove greenhouse gases from the atmosphere in the course of an industrial operation; or (b) creating elements of the infrastructure that are necessary to support research into, or the development or demonstration of, those technologies or processes. The Act also provides for the creation of technology investment units in respect of amounts that are contributed to Her Majesty for those purposes. Part 15 amends the Canada Deposit Insurance Corporation Act to (a) increase the deposit insurance coverage limit for insurable deposits from $60,000 to $100,000; (b) repeal the authority of the Corporation to make by-laws respecting standards of sound business and financial practices for member institutions; and (c) provide that the deposits of a federal institution shall automatically be insured. Part 16 amends the Canada Student Financial Assistance Act to provide for the termination of the obligations of certain borrowers in respect of student loans in the event of their death or if, as a result of their permanent disability, they are unable to repay their loan without exceptional hardship, taking into account their family income. Part 17 amends the Currency Act with respect to the Exchange Fund Account and the management of Canada’s foreign exchange reserves. These amendments include authorizing the Minister of Finance to establish a policy concerning the investment of assets held in that Account and to advance funds to that Account on terms and conditions that the Minister considers appropriate. Part 18 amends the Department of Public Works and Government Services Act to provide the Minister of Public Works and Government Services with responsibility for the procurement of goods and services for the federal government, and to authorize the Minister to negotiate and enter into contracts on behalf of the Government of Canada and to make commitments to a minimum volume of purchases on its behalf. Part 19 amends the Employment Insurance Act and the Department of Human Resources Development Act to allow the Canada Employment Insurance Commission to set the premium rate under a new rate-setting mechanism. In setting the rate, the Commission will take into account the principle that the premium rate should generate just enough premium revenue to cover payments to be made for that year, as well as the report from the employment insurance chief actuary and any public input. On an as-needed basis, the Commission may also contract for the services of persons with specialized knowledge in rate-setting matters. If it is in the public interest to do so, the Governor in Council may substitute a different premium rate. In any given year, the rate cannot change by more than 0.15% ($0.15 per $100) from the previous year’s rate, and for the years 2006 and 2007 must not exceed 1.95% ($1.95 per $100). Part 20 amends the Employment Insurance Act, for the purpose of the implementation of a premium reduction agreement between the Government of Canada and a province, to allow for a regulatory scheme to make the necessary adjustments and modifications to that Act as required to harmonize it with a
provincial law that has the effect of reducing or eliminating the special benefits payable under that Act. A consequential change is also made to the parental benefits provisions. Part 21 amends the Financial Administration Act to provide the authority for the President of the Treasury Board to create a shared-governance corporate entity for the purpose of administering group insurance or other benefit programs. In addition, the amendments provide the authority for the Treasury Board to establish or modify those programs not just for employees of the public service but for other persons or classes of persons as well. Part 22 amends the Old Age Security Act to increase the guaranteed income supplement by $18 a month for single pensioners and by $14.50 a month for each pensioner in a couple, effective January 2006. Also, the amendments increase the allowance by $14.50 a month and the allowance for the survivor by $18 a month, effective January 2006. In addition, the amendments provide for identical increases to the guaranteed income supplement, the allowance and the allowance for the survivor in January 2007. Part 23 authorizes the Minister of Finance to pay funds directly to the provinces of Quebec, British Columbia and Saskatchewan and to each of the three Territories.
TABLE OF PROVISIONS
AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON FEBRUARY 23, 2005 SHORT TITLE Budget Implementation Act, 2005
1. PART 1 AMENDMENTS IN RESPECT OF INCOME TAX 2-18.
Income Tax Act
19. Income Tax Application Rules PART 2
AMENDMENTS IN RESPECT OF THE AIR TRAVELLERS SECURITY CHARGE 20.
Air Travellers Security Charge Act
21. Bill C-33
COORDINATING AMENDMENT
PART 3 AMENDMENTS IN RESPECT OF THE GOODS AND SERVICES TAX AND HARMONIZED SALES TAX 22-24.
Excise Tax Act PART 4
AMENDMENTS IN RESPECT OF EXCISE TAX ON JEWELLERY, ETC. 25-26.
Excise Tax Act PART 5
AMENDMENTS TO THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 27-28.
Federal-Provincial Fiscal Arrangements Act
i COORDINATING AMENDMENT 29.
Bill C-39 PART 6 NORTHERN STRATEGY
30. Payments to trust PART 7 AUDITOR GENERAL OF CANADA
31-34.
Auditor General Act
35-40.
Financial Administration Act CONSEQUENTIAL AMENDMENTS
41-43. 44.
Broadcasting Act Canada Post Corporation Act
45-46.
Canadian Race Relations Foundation Act
47-49.
Public Sector Pension Investment Board Act
COORDINATING AMENDMENTS 50.
Bill C-6
51. Bill C-18 PART 8 PAYMENTS TO CERTAIN ENTITIES ABORIGINAL HEALING FOUNDATION
52. Payment of $40,000,000 ASIA-PACIFIC FOUNDATION OF CANADA
53. Payment of $50,000,000 CANADIAN ACADEMIES OF SCIENCE
54. Payment of $30,000,000 CANADIAN CATTLEMEN’S ASSOCIATION
55. Payment of $50,000,000
56. Payment of $10,000,000
CANADIAN YOUTH BUSINESS FOUNDATION
FEDERATION OF CANADIAN MUNICIPALITIES 57.
Payment of $300,000,000
ii GENOME CANADA 58.
Payment of $165,000,000 PRECARN INCORPORATED
59. Payment of $20,000,000 PART 9 ASIA-PACIFIC FOUNDATION OF CANADA
60-80.
Asia-Pacific Foundation of Canada Act COORDINATING AMENDMENTS
81. 2003, c. 22 PART 10
AMENDMENT TO THE BUDGET IMPLEMENTATION ACT, 1998 82.
Budget Implementation Act, 1998 PART 11 PAYMENTS FOR INFRASTRUCTURE
83. Payments for infrastructure
84. Bilateral agreement PART 12
NOVA SCOTIA AND NEWFOUNDLAND AND LABRADOR ADDITIONAL FISCAL EQUALIZATION OFFSET PAYMENTS 85.
Enactment of Act SHORT TITLE
1. Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act
INTERPRETATION 2.
Definitions
3. Purpose of the Act
PURPOSE
PART 1 ADDITIONAL FISCAL EQUALIZATION OFFSET PAYMENTS FOR NOVA SCOTIA 4.
Definitions
iv 5.
Payment of $830 million
6. Additional fiscal equalization offset payment of $30.5 million
7. Additional fiscal equalization offset payments for the 20062012 period
8. Calculation of payments
9. Restriction
10. Restriction
11. Transitional payments for the 2006-2011 period
12. Additional fiscal equalization offset payments for the 20122020 period
13. Restriction
14. Transitional payments for the 2012-2020 period
15. Review of the Canada–Nova Scotia Arrangement
16. Discussions
17. Determination PART 2
ADDITIONAL FISCAL EQUALIZATION OFFSET PAYMENTS FOR NEWFOUNDLAND AND LABRADOR 18.
Definitions
19. Payment of $2 billion
20. Additional fiscal equalization offset payment of $133.6 million
21. Additional fiscal equalization offset payment for the 20062012 period
22. Calculation of payments
23. Restriction
24. Restriction
25. Transitional payments for 2011-2012
26. Additional fiscal equalization offset payments for the 20122020 period
27. Restriction
28. Transitional payments for the 2012-2020 period
29. Review of the Canada–Newfoundland and Labrador Arrangement
30. Discussions
31. Determination PART 3 GENERAL PROVISIONS
32. Appropriation
33. Regulations
v RELATED AMENDMENT TO THE BUDGET IMPLEMENTATION ACT, 2004 86.
Budget Implementation Act, 2004 PART 13
CANADA EMISSION REDUCTION INCENTIVES AGENCY 87.
Enactment of Act SHORT TITLE
1. Canada Emission Reduction Incentives Agency Act
INTERPRETATION 2.
Definitions INTERPRETATION
2.1
Interpretation
3. Designations
DESIGNATIONS
ESTABLISHMENT OF AGENCY 4.
Establishment
5. Minister responsible OBJECT
6. Object ORGANIZATION AND HEAD OFFICE
7. Appointment of President
8. President’s powers
9. Delegation by President
10. Remuneration
11. Head office ADVISORY BOARD
12. Appointment of members
13. Employees
EMPLOYEES
v DUTIES AND POWERS OF THE AGENCY 14.
Contracts and agreements
15. Legal proceedings
16. Procurement process
17. Competitive process — eligible domestic credits
18. Competitive process — eligible Kyoto units
19. Advance payment for eligible domestic credits
20. Credits to be recorded
21. Contracts with Her Majesty
22. Accident compensation
23. Corporate business plan
GENERAL
CORPORATE BUSINESS PLAN
AUDIT 24.
Annual audit ANNUAL REPORT
25. Annual report CONSEQUENTIAL AMENDMENTS
88. Access to Information Act
89. Financial Administration Act
90. Privacy Act
91. Public Service Staff Relations Act
92. Public Service Superannuation Act COORDINATING AMENDMENTS
93. 2003, c. 22
94. 2003, c. 22 COMING INTO FORCE
95. Order in council PART 14
GREENHOUSE GAS TECHNOLOGY INVESTMENT FUND ACT 96.
Enactment of Act
vi SHORT TITLE Greenhouse Gas Technology Investment Fund Act
1. INTERPRETATION 2.
Definitions GREENHOUSE GAS TECHNOLOGY INVESTMENT FUND
3. Establishment
4. Amounts to be credited to Fund
5. Amounts charged to Fund GRANTS OR CONTRIBUTIONS
6. Power of Minister ADVISORY BOARD
7. Appointment of members TECHNOLOGY INVESTMENT UNITS
8. Creation
97. Order in council
COMING INTO FORCE
PART 15 AMENDMENTS TO THE CANADA DEPOSIT INSURANCE CORPORATION ACT 98-108.
Canada Deposit Insurance Corporation Act COMING INTO FORCE
109. Order in council PART 16
AMENDMENTS TO THE CANADA STUDENT FINANCIAL ASSISTANCE ACT 110-112.
Canada Student Financial Assistance Act PART 17 AMENDMENTS TO THE CURRENCY ACT
113-116.
Currency Act
vi TRANSITIONAL PROVISIONS 117.
First fiscal year — payment into C.R.F.
118. First fiscal year — report to Parliament COMING INTO FORCE
119. Order in council PART 18 AMENDMENTS TO THE DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT SERVICES ACT
120-124.
Department of Public Works and Government Services Act COMING INTO FORCE
125. Order in council PART 19
AMENDMENTS RELATED TO THE PREMIUM RATE PROVIDED FOR UNDER THE EMPLOYMENT INSURANCE ACT 126.
Employment Insurance Act
127-128.
Department of Human Resources Development Act
COORDINATING AMENDMENTS 129.
Bill C-23 PART 20
AMENDMENTS TO THE EMPLOYMENT INSURANCE ACT (PROVINCIAL PLANS) 130-131.
Employment Insurance Act PART 21
AMENDMENTS TO THE FINANCIAL ADMINISTRATION ACT 132-133.
Financial Administration Act COORDINATING AMENDMENTS
134. 2003, c. 22
135. Bill C-21
ix PART 22 AMENDMENTS TO THE OLD AGE SECURITY ACT 136-137.
Old Age Security Act PART 23
PAYMENTS TO CERTAIN PROVINCES AND TERRITORIES PAYMENT TO QUEBEC 138.
Payment of $200,000,000 PAYMENT TO BRITISH COLUMBIA
139. Payment of $100,000,000 PAYMENT TO SASKATCHEWAN
140. Payment of $6,500,000 PAYMENT TO YUKON
141. Payment of $13,700,000
142. Payment of $22,500,000
PAYMENT TO THE NORTHWEST TERRITORIES
PAYMENT TO NUNAVUT 143.
Payment of $21,800,000
53-54 ELIZABETH II —————— CHAPTER 30 An Act to implement certain provisions of the budget tabled in Parliament on February 23, 2005 [Assented to 29th June, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Budget Implementation Act, 2005. PART 1 AMENDMENTS IN RESPECT OF INCOME TAX
R.S., c. 1 (5th Supp.)
INCOME TAX ACT 2. (1) Section 37 of the Income Tax Act is amended by adding the following after subsection (1.2):
SR&ED in the exclusive economic zone
(1.3) For the purposes of this section and section 127 of this Act and Part XXIX of the Income Tax Regulations, an expenditure is deemed to have been made by a taxpayer in Canada if the expenditure is (a) made by the taxpayer in the course of a business carried on by the taxpayer in Canada; and (b) made for the prosecution of scientific research and experimental development in the exclusive economic zone of Canada, within the meaning of the Oceans Act, or in the airspace above that zone or the seabed or subsoil below that zone.
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(2) Subsection (1) applies to expenditures made after February 22, 2005. 3. (1) The portion of subsection 86.1(2) of the Act before paragraph (a) is replaced by the following: Eligible distribution
(2) For the purpose of this section, a distribution by a particular corporation that is received by a taxpayer is an eligible distribution if (2) The portion of paragraph 86.1(2)(f) of the Act before subparagraph (i) is replaced by the following: (f) the taxpayer elects in writing filed with the taxpayer’s return of income for the taxation year in which the distribution occurs that this section apply to the distribution and provides information satisfactory to the Minister (3) Subsections (1) and (2) apply to distributions received after 2004. 4. (1) The portion of paragraph 107.4(3)(b) of the Act before subparagraph (i) is replaced by the following: (b) the transferee trust’s cost of the property is deemed to be the amount, if any, by which
(2) Paragraph 107.4(3)(c) of the Act is repealed. (3) Subsections (1) and (2) apply to dispositions that occur after 2004. 5. Subsection 118(3.1) of the Act is replaced by the following: Additions to personal credits — basic personal amount
(3.1) The amount of $7,131 referred to in paragraphs (a) to (c) of the description of B in subsection (1) (in this subsection referred to as the “particular amount”) that is to be used for the purpose of determining the amount of that description is (a) for the 2006 taxation year, to be replaced by the amount that is the total of $100 and the amount that would be determined for that description for that year in respect of the particular amount if this section were read without reference to this subsection;
Exécution du b
2004-2005
(b) for the 2007 taxation year, to be replaced by the amount that is the total of $100 and the amount that would be determined for that description for that year in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (a); (c) for the 2008 taxation year, to be replaced by the amount that is the total of $400 and the amount that would be determined for that description for that year in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (b); (d) for the 2009 taxation year, to be replaced by the amount that is the greater of (i) the amount that is the total of $600 and the amount that would be determined for that description for that year in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (c), and (ii) $10,000; and (e) for the 2010 and subsequent taxation years, to be replaced by the amount that is the amount that would be determined for that description for those years in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (d). Additions to personal credits — spouse or common-law partner or wholly dependent person
(3.2) The amount of $6,055 referred to in subparagraphs (a)(ii) and (b)(iv) of the description of B in subsection (1) (in this subsection referred to as the “particular amount”) that is to be used for the purpose of determining the amount of that description is (a) for the 2006 taxation year, to be replaced by the amount that is the total of $85 and the amount that would be determined for that description for that year in respect of the particular amount if this section were read without reference to this subsection; (b) for the 2007 taxation year, to be replaced by the amount that is the total of $85 and the amount that would be determined for that description for that year in respect of the
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particular amount by applying subsection 117.1(1) to the amount determined under paragraph (a); (c) for the 2008 taxation year, to be replaced by the amount that is the total of $340 and the amount that would be determined for that description for that year in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (b); (d) for the 2009 taxation year, to be replaced by the amount that is the greater of (i) the amount that is the total of $510 and the amount that would be determined for that description for that year in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (c), and (ii) $8,500; and (e) for the 2010 and subsequent taxation years, to be replaced by the amount that is the amount that would be determined for that description for those years in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (d). Additions to personal credits — net income threshold
(3.3) The amount of $606 referred to in subparagraphs (a)(ii) and (b)(iv) of the description of B in subsection (1) (in this subsection referred to as the “particular amount”) that is to be used for the purpose of determining the amount of that description is (a) for the 2006 taxation year, to be replaced by the amount that is the total of $8.50 and the amount that would be determined for that description for that year in respect of the particular amount if this section were read without reference to this subsection; (b) for the 2007 taxation year, to be replaced by the amount that is the total of $8.50 and the amount that would be determined for that description for that year in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (a);
Exécution du b
2004-2005
(c) for the 2008 taxation year, to be replaced by the amount that is the total of $34 and the amount that would be determined for that description for that year in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (b); (d) for the 2009 taxation year, to be replaced by the amount that is the greater of (i) the amount that is the total of $51 and the amount that would be determined for that description for that year in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (c), and (ii) $850; and (e) for the 2010 and subsequent taxation years, to be replaced by the amount that is the amount that would be determined for that description for those years in respect of the particular amount by applying subsection 117.1(1) to the amount determined under paragraph (d). 6. For the purpose of applying section 118.1 of the Act, a gift made by an individual after 2004 and before January 12, 2005 is deemed to have been made by the individual in the individual’s 2004 taxation year and not in the individual’s 2005 taxation year if (a) the individual claims an amount under subsection 118.1(3) of the Act in respect of the gift for the individual’s 2004 taxation year; (b) the gift was made to a registered charity listed under the International Humanitarian Assistance program of the Canadian International Development Agency; (c) the individual directed the charity to apply the gift to the tsunami relief effort; and (d) the gift was in the form of cash or was transferred by way of cheque, credit card or money order.
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7. (1) Paragraph (a) of the description of A in subsection 122.51(2) of the Act is replaced by the following: (a) $750, and (2) Subsection (1) applies to the 2005 and subsequent taxation years. 8. (1) The portion of the description of N in the description of M in subsection 122.61(1) of the Act before paragraph (a) is replaced by the following: N is the product obtained by multiplying $2,000 by the number of qualified dependants in respect of whom both (2) Subsection (1) applies in respect of overpayments deemed to arise during months that are after June 2005. 9. Section 123.2 of the Act is replaced by the following: Corporation surtax
123.2 (1) There shall be added to the tax otherwise payable under this Part for each taxation year by a corporation an amount equal to the corporation’s specified percentage for the taxation year multiplied by the amount, if any, by which (a) the tax payable under this Part by the corporation for the year determined without reference to this section, sections 123.3, 123.4 and 125 to 126 and subsections 127(3), (5), (27) to (31), (34) and (35) and 137(3) and as if subsection 124(1) did not contain the words “in a province” exceeds (b) in the case of a corporation that was throughout the year an investment corporation or a mutual fund corporation, the amount determined for A in the definition “refundable capital gains tax on hand” in subsection 131(6) in respect of the corporation for the year, and (c) in any other case, nil.
Specified percentage
(2) The specified percentage of a corporation for a taxation year is
Exécution du b
2004-2005
(a) if the taxable capital employed in Canada of the corporation for the taxation year is equal to or less than $50,000,000, that proportion of 4% that the number of days in the taxation year that are before 2008 is of the number of days in the taxation year; and (b) if paragraph (a) does not apply, the percentage determined by the formula A + B[(C - $50,000,000)/$25,000,000] where A is that proportion of 4% that the number of days in the taxation year that are before 2008 is of the number of days in the taxation year, B is that proportion of 4% that the number of days in the taxation year that are after 2007 is of the number of days in the taxation year; and C is the lesser of $75,000,000 and the taxable capital employed in Canada of the corporation for the taxation year.
Taxable income
(3) For the purpose of subsection (2), the taxable capital employed in Canada of a corporation for a particular taxation year is (a) if the corporation is associated with one or more other corporations in the particular taxation year, the total of all amounts each of which is the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation, or of such an associated corporation, for its last taxation year that ended in the calendar year preceding the calendar year in which the particular taxation year ends; and (b) if the corporation is not associated with one or more other corporations in the particular taxation year, the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation for the particular taxation year.
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10. (1) Subsection 146.1(1) of the Act is amended by adding the following in alphabetical order: “specified plan” « régime déterminé »
“specified plan” means an education savings plan (a) that does not allow more than one beneficiary under the plan at any one time, (b) under which the beneficiary is an individual in respect of whom paragraphs 118.3(1)(a) to (b) apply for the beneficiary’s taxation year that ends in the 21st year following the year in which the plan was entered into, and (c) that provides that, at all times after the end of the 25th year following the year in which the plan was entered into, no other individual may be designated as a beneficiary under the plan; (2) Clause 146.1(2)(d.1)(iii)(B) of the Act is replaced by the following: (B) the payment is made in the year in which the plan is required to be terminated in accordance with paragraph (i), or (3) Paragraphs 146.1(2)(h) and (i) of the Act are replaced by the following: (h) the plan provides that no contribution (other than a contribution made by way of a transfer from another registered education savings plan) may be made into the plan after (i) in the case of a specified plan, the 25th year following the year in which the plan was entered into, and (ii) in any other case, the 21st year following the year in which the plan was entered into; (i) the plan provides that it must be terminated on or before the last day of (i) in the case of a specified plan, the 30th year following the year in which the plan was entered into, and (ii) in any other case, the 25th year following the year in which the plan was entered into;
2004-2005
Exécution du b
(4) The portion of paragraph 146.1(6.1)(b) of the Act before subparagraph (i) is replaced by the following: (b) for the purposes of this paragraph, the definition “specified plan” in subsection (1) and paragraphs (2)(d.1), (h) and (i), the transferee plan is deemed to have been entered into on the day that is the earlier of (5) Subsections (1) to (4) apply to the 2005 and subsequent taxation years. 11. (1) Paragraph (k) of the definition “money purchase limit” in subsection 147.1(1) of the Act is replaced by the following: (k) for 2006, the greater of $19,000 and the former limit for the year, (l) for 2007, the greater of $20,000 and the former limit for the year, (m) for 2008, the greater of $21,000 and the former limit for the year, (n) for 2009, the greater of $22,000 and the former limit for the year, and (o) for each year after 2009, the greater of (i) the product (rounded to the nearest multiple of $10, or, if that product is equidistant from two such consecutive multiples, to the higher multiple) of (A) the money purchase limit for 2009, and (B) the quotient obtained when the average wage for the year is divided by the average wage for 2009, and (ii) the money purchase limit for the preceding year; (2) Subsection 147.1(1) of the Act is amended by adding the following in alphabetical order: “former limit” « ancien plafond »
“former limit” for each calendar year after 2005 and before 2010 means the greater of
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(a) the product (rounded to the nearest multiple of $10, or, if that product is equidistant from two such consecutive multiples, to the higher multiple) of (i) $18,000, and (ii) the quotient obtained when the average wage for the year is divided by the average wage for 2005, and (b ) for 2006, $18,000, and for any other of those calendar years, the former limit for the preceding calendar year; (3) Subsections (1) and (2) apply after 2004. 12. (1) Clauses 204.4(2)(a)(i)(A) and (B) of the Act are replaced by the following: (A) not fewer than 20 beneficiaries are taxpayers described in any of paragraphs 149(1)(o) to (o.2), (o.4) or (s), or (B) not fewer than 100 beneficiaries are taxpayers described in paragraph 149(1)(r) or (x), (2) Subparagraphs 204.4(2)(a)(vi) and (vii) of the Act are replaced by the following: (vi) the total value of all interests in the applicant owned by all trusts or corporations described in any of paragraphs 149(1)(o) to (o.2), (o.4) or (s) to which any one employer, either alone or together with persons with whom the employer was not dealing at arm’s length, has made contributions does not exceed 25% of the value of all its property, (vii) the total value of all interests in the applicant owned by all trusts described in paragraph 149(1)(r) or (x) to which any one taxpayer, either alone or together with persons with whom the taxpayer was not dealing at arm’s length, has made contributions does not exceed 25% of the value of all its property, and (3) Subsection 204.4(4) of the Act is replaced by the following:
2004-2005 Suspension of revocation
Exécution du b (4) Notwithstanding a notification to a taxpayer under subsection (3), for the purposes of sections 204.6 and 204.7, the taxpayer is deemed to be a registered investment for each month or part of a month after the notification during which an interest in, or a share of the capital stock of, the taxpayer continues, by virtue of having been a registered investment, to be a qualified investment for a plan or fund referred to in subsection (1). (4) Subsections (1) to (3) apply to taxation years that begin after 2004. 13. (1) Clause (b)(iii)(A) of the definition “eligible investment” in subsection 204.8(1) of the Act is replaced by the following: (A) a debt obligation, issued by the entity, that is prescribed to be a small business security, or (2) Subsection (1) applies to taxation years that begin after 2004. 14. (1) Part XI of the Act is repealed. (2) Subsection (1) applies to months that end after 2004. 15. (1) The heading of Part X1.1 of the Act is replaced by the following: TAX IN RESPECT OF DEFERRED INCOME PLANS AND OTHER TAX EXEMPT PERSONS (2) Subsection (1) applies to months that end after 2004. 16. (1) Section 207.1 of the Act is amended by adding the following after subsection (4):
Tax payable in respect of agreement to acquire shares
(5) Where at any time a taxpayer whose taxable income is exempt from tax under Part I makes an agreement (otherwise than as a consequence of the acquisition or writing by it of an option listed on a prescribed stock exchange) to acquire a share of the capital stock of a corporation (otherwise than from the corporation) at a price that may differ from the fair market value of the share at the time the
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share may be acquired, the taxpayer shall, in respect of each month during which the taxpayer is a party to the agreement, pay a tax under this Part equal to the total of all amounts each of which is the amount, if any, by which the amount of a dividend paid on the share at a time in the month at which the taxpayer is a party to the agreement exceeds the amount, if any, of the dividend that is received by the taxpayer. (2) Subsection (1) applies to months that end after 2004. 17. (1) The definition “automobile” in subsection 248(1) of the Act is amended by adding the following after paragraph (b.1): (b.2) a clearly marked emergency medical response vehicle that is used, in connection with or in the course of an individual’s office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics, (2) Paragraph (c) of the definition “disposition” in subsection 248(1) of the Act is replaced by the following: (c) any transfer of the property to a trust or, where the property is property of a trust, any transfer of the property to any beneficiary under the trust, except as provided by paragraph (f) or (k), and (3) Paragraph (g) of the definition “disposition” in subsection 248(1) of the Act is repealed. (4) Subsection (1) applies to the 2005 and subsequent taxation years. (5) Subsections (2) and (3) apply to dispositions that occur after 2004. 18. (1) The portion of subsection 259(1) of the Act before paragraph (a) is replaced by the following: Proportional holdings in trust property
259. (1) For the purposes of subsections 146(6), (10) and (10.1) and 146.3(7), (8) and (9) and Parts X, X.2 and XI.1, if at any time a
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taxpayer that is a registered investment or that is described in paragraph 149(1)(r), (s), (u) or (x) acquires, holds or disposes of a particular unit in a qualified trust and the qualified trust elects for any period that includes that time to have this subsection apply,
(2) Paragraph 259(1)(c) of the Act is repealed. (3) Subsection 259(2) of the Act is repealed. (4) Subsections 259(3) and (4) of the Act are replaced by the following: Election
(3) An election by a qualified trust under subsection (1) shall be made by the qualified trust filing a prescribed form with the Minister and shall apply for the period (a) that begins on the later of (i) the day that is 15 months before the day on which the election is filed, and (ii) the day, if any, that is designated by the qualified trust in the election; and (b) that ends on the earlier of (i) the day on which the qualified trust files with the Minister a notice of revocation of the election, and (ii) the day, if any, that is designated by the qualified trust in the notice of revocation and that is not before the day that is 15 months before the day on which the notice of revocation is filed.
Requirement to provide information
(4) Where a qualified trust elects under subsection (1), (a) it shall provide notification of the election (i) within 30 days after making the election, to each person who held a unit in the qualified trust at any time in the period before the election was made and during which the election is applicable, and
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(ii) at the time of acquisition, to each person who acquires a unit in the qualified trust at any time in the period after the election was made and during which the election is applicable; and (b) if a person who holds a unit in the qualified trust at any time in the period during which the election is applicable makes a written request to the qualified trust for information that is necessary for the purpose of determining the consequences under this Act of the election for that person, the qualified trust shall provide to the person that information within 30 days after receiving the request. (5) The definition “qualified corporation” in subsection 259(5) of the Act is repealed. (6) Subsections (1) to (5) apply to taxation years that begin after 2004.
R.S., c. 2 (5th Supp.)
INCOME TAX APPLICATION RULES 19. (1) Section 65 of the Income Tax Application Rules is repealed. (2) Subsection (1) applies to months that end after 2004. PART 2 AMENDMENTS IN RESPECT OF THE AIR TRAVELLERS SECURITY CHARGE
2002, c. 9, s. 5
AIR TRAVELLERS SECURITY CHARGE ACT
2003, c. 15, s. 44(1)
20. (1) The portion of paragraph 12(1)(a) of the Air Travellers Security Charge Act before subparagraph (i) is replaced by the following: (a) $4.67 for each chargeable emplanement included in the service, to a maximum of $9.35, if
2003, c. 15, s. 44(1)
(2) The portion of paragraph 12(1)(b) of the Act before subparagraph (i) is replaced by the following:
2004-2005
Exécution du b (b) $5.00 for each chargeable emplanement included in the service, to a maximum of $10.00, if
2003, c. 15, s. 44(1)
(3) The portion of paragraph 12(1)(c) of the Act before subparagraph (i) is replaced by the following: (c) $7.94 for each chargeable emplanement included in the service, to a maximum of $15.89, if
2003, c. 15, s. 44(1)
(4) The portion of paragraph 12(1)(d) of the Act before subparagraph (i) is replaced by the following: (d) $8.50 for each chargeable emplanement included in the service, to a maximum of $17.00, if
2003, c. 15, s. 44(1)
(5) Paragraph 12(1)(e) of the Act is replaced by the following: (e) $17.00, if the service includes transportation to a destination outside the continental zone. (6) The portion of paragraph 12(2)(a) of the Act before subparagraph (i) is replaced by the following: (a) $7.94 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $15.89, if (7) The portion of paragraph 12(2)(b) of the Act before subparagraph (i) is replaced by the following: (b) $8.50 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $17.00, if (8) Paragraph 12(2)(c) of the Act is replaced by the following: (c) $17.00, if the service includes transportation to a destination outside the continental zone.
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(9) Subsections (1) to (8) apply in respect of any air transportation service that includes a chargeable emplanement on or after March 1, 2005 and for which any consideration is paid or becomes payable on or after that day. COORDINATING AMENDMENT Bill C-33
21. (1) Subsections (2) and (3) apply if Bill C-33, introduced in the 1st session of the 38th Parliament and entitled the Budget Implementation Act, 2004, No. 2 (the “other Act”), receives royal assent. (2) If the other Act receives royal assent on the same day as this Act, section 2 of the other Act is deemed to have come into force immediately before section 20 of this Act. (3) If the other Act receives royal assent after this Act, then, on the day on which the other Act is assented to, subsection 2(9) of the other Act is replaced by the following: (9) Subsections (1) to (8) apply in respect of any air transportation service that includes a chargeable emplanement on or after April 1, 2004 and for which any consideration is paid or becomes payable on or after April 1, 2004 but do not apply in respect of any air transportation service that includes a chargeable emplanement on or after March 1, 2005 and for which any consideration is paid or becomes payable on or after March 1, 2005. PART 3 AMENDMENTS IN RESPECT OF THE GOODS AND SERVICES TAX AND HARMONIZED SALES TAX
R.S., c. E-15
EXCISE TAX ACT 22. (1) The definition “selected public service body” in subsection 259(1) of the Excise Tax Act is amended by striking out the word “or” at the end of paragraph (d) and by adding the following after paragraph (e): (f) a facility operator, or (g) an external supplier;
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2004-2005 2004, c. 22, s. 39(1)
(2) Paragraph (b) of the definition “specified percentage” in subsection 259(1) of the Act is replaced by the following: (b) in the case of a hospital authority, a facility operator or an external supplier, 83%, (3) Subsection 259(1) of the Act is amended by adding the following in alphabetical order:
“ancillary supply” « fourniture connexe »
“ancillary supply” means (a) an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or (b) the portion of an exempt supply (other than a facility supply, a home medical supply or a prescribed supply) of property or a service (other than a financial service) that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;
“external supplier” « fournisseur externe »
“facility operator” « exploitant d’établissement » “facility supply” « fourniture en établissement »
“external supplier” means a charity, a public institution or a qualifying non-profit organization (other than a hospital authority or a facility operator), that makes ancillary supplies, facility supplies or home medical supplies; “facility operator” means a charity, a public institution or a qualifying non-profit organization (other than a hospital authority), that operates a qualifying facility; “facility supply” means an exempt supply (other than a prescribed supply) of property or a service in respect of which (a) the property is made available, or the service is rendered, to an individual at a public hospital or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing
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or treating an injury, illness or disability or providing palliative health care, which process (i) is undertaken in whole or in part at the public hospital or qualifying facility, (ii) is reasonably expected to take place under the active direction or supervision, or with the active involvement, of (A) a physician acting in the course of the practise of medicine, (B) a midwife acting in the course of the practise of midwifery, (C) if a physician is not readily accessible in the geographic area in which the process takes place, a nurse practitioner acting in the course of the practise of a nurse practitioner, or (D) a prescribed person acting in prescribed circumstances, and (iii) in the case of chronic care that requires the individual to stay overnight at the public hospital or qualifying facility, requires or is reasonably expected to require that (A) a registered nurse be at the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility, (B) a physician or, if a physician is not readily accessible in the geographic area in which the process takes place, a nurse practitioner, be at, or be on-call to attend at, the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility, (C) throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes registered nursing care, and (D) it not be the case that all or substantially all of each calendar day or part during which the individual stays at the public hospital or qualifying
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facility is time during which the individual does not receive therapeutic health care services referred to in clause (C), and (b) if the supplier does not operate the public hospital or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier; “home medical supply” « fourniture de biens ou services médicaux à domicile »
“home medical supply” means an exempt supply (other than a facility supply or a prescribed supply) of property or a service (a) that is made (i) as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and (ii) after a physician acting in the course of the practise of medicine, or a prescribed person acting in prescribed circumstances, has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility), (b) in respect of which the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility), on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a physician acting in the course of the practise of medicine, or a prescribed person acting in prescribed circumstances, (c) all or substantially all of which is of property or a service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual, and
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(d) in respect of which an amount, other than a nominal amount, is paid or payable as medical funding to the supplier; “medical funding” « subvention médicale »
“medical funding” of a supplier in respect of a supply means an amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;
“midwife” « sage-femme »
“physician” « médecin »
“qualifying funding” « subvention admissible »
“midwife” means a person who is entitled under the laws of a province to practise the profession of midwifery; “physician” means a person who is entitled under the laws of a province to practise the profession of medicine; “qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means a readily ascertainable amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during the fiscal year or part, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during the fiscal year or
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part or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during the fiscal year or part and is paid or payable by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made; “specified activities” « activités déterminées »
“specified supply” « fourniture déterminée »
“specified activities” means activities referred to in any of clauses (4.1)(b)(iii)(B) to (D), other than the operation of a public hospital; “specified supply” of property of a person means (a) a taxable supply made to the person at any time after December 31, 2004, of property that was owned on that day by the person or by another person who is related to the person at that time, or (b) a taxable supply that the person is deemed under subsection 211(4) to have made after December 30, 2004, of property that was, on that day, owned by the person, or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.
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(4) Section 259 of the Act is amended by adding the following after subsection (2): Qualifying facilities
(2.1) For the purposes of this section, a facility, or part of a facility, other than a public hospital, is a qualifying facility for a fiscal year, or any part of a fiscal year, of the operator of the facility or part, if (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition “facility supply” in subsection (1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and
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2004, c. 22, s. 39(4)
(5) Subparagraphs 259(4.1)(b)(i) to (iii) of the Act are replaced by the following: (i) the reference in subsection (4) to “specified percentage” were read as a reference to “specified percentage applicable to a selected public service body described in whichever of paragraphs (a) to (g) of the definition of that expression in subsection (1) applies to the person minus 50%”, (ii) the reference in subsection (4) to “specified provincial percentage” were read as a reference to the greater of “specified provincial percentage applicable to a selected public service body described in whichever of paragraphs (a) to (e) of the definition of that expression in subsection (1) applies to the person minus 50%” and “0%”, (iii) in the case of a person who is not designated to be a municipality for the purposes of this section, the reference in the description of C in subsection (4) to “designated activities” were read as a reference to (A) in the case of a person determined to be a municipality under paragraph (b) of the definition “municipality” in subsection 123(1), activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority, (B) in the case of a person acting in the person’s capacity as a hospital authority, activities engaged in by the person in the
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Budget Implem course of operating a public hospital, operating a qualifying facility for use in making facility supplies, or of making facility supplies, ancillary supplies or home medical supplies, (C) in the case of a person acting in the person’s capacity as a facility operator, activities engaged in by the person in the course of operating a qualifying facility for use in making facility supplies, or of making facility supplies, ancillary supplies or home medical supplies, (D) in the case of a person acting in the person’s capacity as an external supplier, activities engaged in by the person in the course of making ancillary supplies, facility supplies or home medical supplies, or (E) in any other case, activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution, an elementary or secondary school or a post-secondary college or technical institute, as the case may be, and
(iv) in the case of a person who is not designated to be a municipality for the purposes of this section, the reference in the description of F in subsection (4) to “designated activities” were read as a reference to (A) in the case of a person determined to be a municipality under paragraph (b) of the definition “municipality” in subsection 123(1), activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority, or (B) in any other case, activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution, a public hospital, an elementary or sec2004-2005
Exécution du b ondary school or a post-secondary college or technical institute, as the case may be.
2004, c. 22, s. 39(4)
(6) The portion of subsection 259(4.2) of the Act before paragraph (a) is replaced by the following:
Exclusions
(4.2) For the purposes of determining a rebate payable to a person, in determining an amount under paragraphs (3)(a) and (4)(a), or under paragraph (4.1)(a) if the applicable specified provincial percentage is 0% and the person is a selected public service body described in any of paragraphs (a) to (e) of the definition “selected public service body” in subsection (1) or in paragraph (f) or (g) of that definition if the person is resident in Newfoundland and Labrador, no tax under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1 payable or deemed to have been paid or collected by the person shall be included
2000, c. 30, s. 76(6)
(7) Subparagraph 259(4.3)(c)(ii) of the Act is replaced by the following: (ii) in any other case, that it engages in otherwise than in the course of (A) fulfilling its responsibilities as a local authority, (B) operating a public hospital, an elementary or secondary school, a postsecondary college or technical institute, a recognized degree-granting institution or a college affiliated with or research body of such a degree-granting institution, or (C) making facility supplies, ancillary supplies or home medical supplies or operating a qualifying facility for use in making facility supplies,
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1993, c. 27, s. 115(3)
(8) Subsection 259(7) of the English version of the Act is replaced by following:
Selected public service bodies
(7) If a selected public service body acquires or imports property or a service primarily for consumption, use or supply in the course of activities engaged in by another selected public service body, for the purpose of determining the amount of a rebate under this section to the body in respect of the non-creditable tax charged in respect of the property or service for any claim period of the body, the body is deemed to be engaged in those activities.
1993, c. 27, s. 115(3)
(9) Subsection 259(8) of the Act is replaced by the following:
Selected public service bodies
(8) If a person acquires or imports property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of paragraphs (a) to (g) of the definition “selected public service body” in subsection (1), the amount of any rebate under this section to the person in respect of the non-creditable tax charged in respect of the property or service for a claim period shall be determined as if the person were not a selected public service body described in any other of those paragraphs.
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(10) Section 259 of the Act is amended by adding the following after subsection (13): Application
(14) For the purposes of this section, if a person incurs all or substantially all of the tax that is included in determining the amount of the non-creditable tax charged in respect of property or a service for a claim period of the person acting in the person’s capacity as a hospital authority, a facility operator or an external supplier, the person is deemed to have incurred all of the tax that is included in determining that amount in the course of
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fulfilling the person’s responsibilities as a hospital authority, a facility operator or an external supplier, as the case may be. Rules for specified supplies
(15) Despite subsections (3), (4) and (4.1), for the purpose of applying subsection (4.1) to determine a rebate payable under subsection (3) or (4) to a person that is a hospital authority, a facility operator or an external supplier, for a claim period of the person, if the person is required to determine under paragraph (4.1)(b) a particular amount, in respect of a specified supply of property of the person made at any time, that would, if subsection (4) applied to the person, be determined by the formula in paragraph (4)(a) for the claim period and the value of C in that paragraph is the extent to which the person intended, at that time, to consume, use or supply the property in the course of specified activities, the particular amount shall be determined by the formula AxB where A is the amount that would, in the absence of this subsection, be determined to be the particular amount; and B is the amount determined by the formula (B1 - B2) / B1 where B1
is the fair market value of the property at the time of the supply, and
B2
is the fair market value of the property on January 1, 2005.
(11) Subsections (1) to (10) apply for the purposes of determining a rebate under section 259 of the Act of a person for claim periods ending on or after January 1, 2005, except that the rebate shall be determined as if those subsections had not come into force for the purposes of determining a rebate of a person for the claim period that includes that day in respect of (a) an amount of tax that became payable by the person before that day;
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(b) an amount that is deemed to have been paid or collected by the person before that day; or (c) an amount that is required to be added in determining the person’s net tax (i) as a result of a branch or division of the person becoming a small supplier division before that day, or (ii) as a result of the person ceasing before that day to be a registrant.
23. Section 295 of the Act is amended by adding the following after subsection (6): Confirmation of registration and business number
(6.1) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true: (a) the identified person is registered under Subdivision d of Division V; and (b) the number is the business number of the identified person.
1997, c. 10, s. 239(1)
24. Subsection 323(1) of the Act is replaced by the following:
Liability of directors
323. (1) If a corporation fails to remit an amount of net tax as required under subsection 228(2) or (2.3) or to pay an amount as required under section 230.1 that was paid to, or was applied to the liability of, the corporation as a net tax refund, the directors of the corporation at the time the corporation was required to remit or pay, as the case may be, the amount are jointly and severally, or solidarily, liable, together with the corporation, to pay the amount and any interest on, or penalties relating to, the amount.
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AMENDMENTS IN RESPECT OF EXCISE TAX ON JEWELLERY, ETC. R.S., c. E-15
EXCISE TAX ACT 25. (1) Section 5 of Schedule I to the Excise Tax Act is replaced by the following: 5. Clocks and watches adapted to household or personal use, except railway men’s watches, and those specially designed for the use of the blind, (a) eight per cent of the amount by which the sale price or duty paid value exceeds fifty dollars, applicable after February 23, 2005 and before March 2006; (b) six per cent of the amount by which the sale price or duty paid value exceeds fifty dollars, applicable after February 2006 and before March 2007; (c) four per cent of the amount by which the sale price or duty paid value exceeds fifty dollars, applicable after February 2007 and before March 2008; and (d) two per cent of the amount by which the sale price or duty paid value exceeds fifty dollars, applicable after February 2008 and before March 2009.
5.1 Articles of all kinds made in whole or in part of ivory, jet, amber, coral, mother of pearl, natural shells, tortoise shell, jade, onyx, lapis lazuli or other semi-precious stones, (a) eight per cent, applicable after February 23, 2005 and before March 2006; (b) six per cent, applicable after February 2006 and before March 2007; (c) four per cent, applicable after February 2007 and before March 2008; and (d) two per cent, applicable after February 2008 and before March 2009.
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5.2 The following articles, namely, articles commonly or commercially known as jewellery, whether real or imitation, including diamonds and other precious or semi-precious stones for personal use or for adornment of the person, and goldsmiths’ and silversmiths’ products except gold-plated or silver-plated ware for the preparation or serving of food or drink, (a) eight per cent, applicable after February 23, 2005 and before March 2006; (b) six per cent, applicable after February 2006 and before March 2007; (c) four per cent, applicable after February 2007 and before March 2008; and (d) two per cent, applicable after February 2008 and before March 2009.
(2) Subsection (1) is deemed to have come into force on February 24, 2005. 26. (1) Sections 5 to 5.2 of Schedule I to the Act are repealed. (2) Subsection (1) comes into force on March 1, 2009. PART 5 AMENDMENTS TO THE FEDERALPROVINCIAL FISCAL ARRANGEMENTS ACT R.S., F-8; 1995, c. 17, s. 45(1)
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 27. The headings before section 24 of the Federal-Provincial Fiscal Arrangements Act are replaced by the following:
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2004-2005 PART V.1
CANADA HEALTH TRANSFER, CANADA SOCIAL TRANSFER, HEALTH REFORM TRANSFER AND EARLY LEARNING AND CHILD CARE TRANSFER
CANADA HEALTH TRANSFER 28. The Act is amended by adding the following after section 24.7: EARLY LEARNING AND CHILD CARE TRANSFER Payments to trust
24.71 (1) The Minister may make direct payments, in an aggregate amount of not more than $700 million, to a trust established to provide the provinces with funding for the purpose of assisting them to invest in early learning and child care in accordance with four key principles: quality, universal inclusiveness, accessibility and development.
Share of a province
(2) The amount that may be provided to a province under this section is to be determined in accordance with the terms of the trust indenture establishing the trust.
Payments out of the C.R.F.
(3) Despite section 24.8, any amount payable under this section may be paid by the Minister out of the Consolidated Revenue Fund at the times and in the manner that the Minister considers appropriate. COORDINATING AMENDMENT
Bill C-39
29. If Bill C-39, introduced in the 1st session of the 38th Parliament and entitled An Act to amend the Federal-Provincial Fiscal Arrangements Act and to enact an Act respecting the provision of funding for diagnostic and medical equipment (the “other Act”), receives royal assent, then, on the later of the coming into force of section 1 of the other Act and section 27 of this Act, the headings before section 24 of the FederalProvincial Fiscal Arrangements Act are replaced by the following:
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PART V.1 CANADA HEALTH TRANSFER, CANADA SOCIAL TRANSFER, HEALTH REFORM TRANSFER, WAIT TIMES REDUCTION TRANSFER AND EARLY LEARNING AND CHILD CARE TRANSFER
CANADA HEALTH TRANSFER PART 6 NORTHERN STRATEGY Payments to trust
30. (1) The Minister of Finance may make direct payments, in an aggregate amount of not more than one hundred and twenty million dollars, to a trust established to provide the territories with funding for the purpose of assisting them to achieve the goals of the Northern Strategy developed jointly by the federal government and the territories.
Share of a territory
(2) The amount that may be provided to a territory under this section is to be determined in accordance with the terms of the trust indenture establishing the trust.
Payments out of C.R.F.
(3) Any amount payable under this section may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the times and in the manner that the Minister of Finance considers appropriate. PART 7 AUDITOR GENERAL OF CANADA
R.S., c. A-17
AMENDMENTS TO THE AUDITOR GENERAL ACT 31. The heading before section 2 of the French version of the Auditor General Act is replaced by the following:
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DÉFINITIONS ET CHAMP D’APPLICATION 32. Section 2 of the Act is amended by adding the following in alphabetical order: “funding agreement” « accord de financement »
“not-for-profit corporation” « société sans but lucratif »
“recipient corporation” « société bénéficiaire »
“funding agreement”, in respect of a corporation, means an agreement in writing under which the corporation receives funding from Her Majesty in right of Canada, either directly or through an agent or mandatary of Her Majesty, including by way of a loan, but does not include a construction contract, a goods contract or a service contract; “not-for-profit corporation” means a corporation no part of whose income is payable to or otherwise available for the personal benefit of any of its members or shareholders; “recipient corporation” means any not-for-profit corporation, or any corporation without share capital, that has, in any five consecutive fiscal years, received a total of $100,000,000 or more under one or more funding agreements, but does not include any such corporation that is (a) a Crown corporation, (b) a departmental corporation as defined in section 2 of the Financial Administration Act, (c) a municipality, (d) a cooperative, other than a non-profit cooperative, (e) a corporation that receives, on an ongoing basis, at least half of its funding from a municipality or the government of a province or of a foreign state, or from any agency of a municipality or any such government, (f) a corporation that is controlled by a municipality or a government other than the Government of Canada, or (g) an international organization; 33. The Act is amended by adding the following after section 2:
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Control
2.1 (1) For the purpose of paragraph (f) of the definition “recipient corporation” in section 2, a municipality or government controls a corporation with share capital if
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(a) shares of the corporation to which are attached more than fifty per cent of the votes that may be cast to elect directors of the corporation are held, otherwise than by way of security only, by, on behalf of or in trust for that municipality or government; and (b) the votes attached to those shares are sufficient, if exercised, to elect a majority of the directors of the corporation. Control
(2) For the purpose of paragraph (f) of the definition “recipient corporation” in section 2, a corporation without share capital is controlled by a municipality or government if it is able to appoint the majority of the directors of the corporation, whether or not it does so. 34. The Act is amended by adding the following after section 7:
Inquiry and report
7.1 (1) The Auditor General may, with respect to any recipient corporation, inquire into its use of funds received from Her Majesty in right of Canada and inquire into whether (a) the corporation has failed to fulfil its obligations under any funding agreement; (b) money the corporation has received under any funding agreement has been used without due regard to economy and efficiency; (c) the corporation has failed to establish satisfactory procedures to measure and report on the effectiveness of its activities in relation to the objectives for which it received funding under any funding agreement; (d) the corporation has failed to faithfully and properly maintain accounts and essential records in relation to any amount it has received under any funding agreement; or
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Report
(2) The Auditor General may set out his or her conclusions in respect of an inquiry into any matter referred to in subsection (1) in the annual report, or in any of the three additional reports, referred to in subsection 7(1). The Auditor General may also set out in that report anything emerging from the inquiry that he or she considers to be of significance and of a nature that should be brought to the attention of the House of Commons.
R.S., c. F-11
AMENDMENTS TO THE FINANCIAL ADMINISTRATION ACT
2001, c. 11, s. 6(1), c. 34, par. 16(c)(E); 2002, c. 17, par. 14(c)
35. Subsection 85(1) of the Financial Administration Act is replaced by the following:
Exempted Crown corporations
85. (1) Divisions I to IV do not apply to the Bank of Canada or the Canada Pension Plan Investment Board.
Exempted Crown corporations
(1.1) Divisions I to IV, except for sections 131 to 148, do not apply to the Canada Council for the Arts, the Canadian Broadcasting Corporation, Telefilm Canada, the International Development Research Centre or the National Arts Centre Corporation. 36. (1) Subsections 134(1) and (2) of the Act are replaced by the following:
Appointment of auditor
134. (1) Subject to subsection (2), the auditor of a Crown corporation shall be appointed annually by the Governor in Council, after the appropriate Minister has consulted the board of directors of the corporation, and may be removed at any time by the Governor in Council, after the appropriate Minister has consulted the board.
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Auditor General
(2) The Auditor General of Canada shall be appointed by the Governor in Council as the auditor, or a joint auditor, of each Crown corporation, unless the Auditor General waives the requirement of being so appointed.
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(2) Subsections 134(4) to (7) of the Act are replaced by the following: Criteria for appointment
(5) The Governor in Council may make regulations prescribing the criteria to be applied in selecting an auditor for appointment pursuant to subsection (1).
Re-appointment
(6) An auditor of a Crown corporation is eligible for re-appointment on the expiration of the auditor’s appointment.
Continuation in office
(7) Notwithstanding subsection (1), if an auditor of a Crown corporation is not appointed to take office on the expiration of the appointment of an incumbent auditor, the incumbent auditor continues in office until a successor is appointed. 37. Sections 135 to 137 of the Act are replaced by the following:
Persons not eligible
Independence
135. (1) A person is disqualified from being appointed or re-appointed or continuing as an auditor of a Crown corporation pursuant to section 134 if that person is not independent of the corporation, any of its affiliates, or the directors or officers of the corporation or any of its affiliates. (2) For the purposes of this section, (a) independence is a question of fact; and (b) a person is deemed not to be independent if that person or any of that person’s business partners (i) is a business partner, director, officer or employee of the Crown corporation or any of its affiliates, or a business partner of any director, officer or employee of the corporation or any of its affiliates, (ii) beneficially owns or controls, directly or indirectly through a trustee, legal representative, agent or other intermediary, a material interest in the shares or debt of the Crown corporation or any of its affiliates, or
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Resignation
(3) An auditor of a Crown corporation who becomes disqualified under this section shall resign immediately after becoming aware of the disqualification.
Qualifications preserved
136. Nothing in sections 134 and 135 shall be construed as empowering the appointment, re-appointment or continuation in office as an auditor of a Crown corporation of any person who does not meet any qualifications for such appointment, re-appointment or continuation established by any other Act of Parliament.
Resignation
137. A resignation of an auditor of a Crown corporation becomes effective at the time the corporation receives a written resignation from the auditor or at the time specified in the resignation, whichever is later. 38. Sections 140 and 141 of the Act are replaced by the following:
Special report to appropriate Minister
140. Where the examiner of a parent Crown corporation, or a wholly-owned subsidiary of a parent Crown corporation, is of the opinion that the report under subsection 139(1) contains information that should be brought to the attention of the appropriate Minister, the examiner shall, after consultation with the board of directors of the corporation, or with the boards of the subsidiary and corporation, as the case may be, report that information to the Minister and furnish the board or boards with a copy of the report.
Special report to Parliament
141. Where the examiner of a parent Crown corporation, or a wholly-owned subsidiary of a parent Crown corporation, is of the opinion that the report under subsection 139(1) contains information that should be brought to the attention of Parliament, the examiner shall, after consultation with the appropriate Minister and the board of directors of the corporation, or with the boards of the subsidiary and corporation, as the case may be, prepare a report on that information for inclusion in the next annual
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report of the corporation and furnish the board or boards, the appropriate Minister and the Auditor General of Canada with copies of the report. 39. Subsections 142(1) to (3) of the Act are replaced by the following: Examiner
142. (1) Subject to subsection (2), a special examination referred to in section 138 shall be carried out by the auditor of a Crown corporation.
Examiner
(2) Where, in the opinion of the Governor in Council, a person other than the auditor of a Crown corporation should carry out a special examination, the Governor in Council may, after the appropriate Minister has consulted the board of directors of the corporation, appoint an auditor who is qualified for the purpose to carry out the examination in lieu of the auditor of the corporation and may, after the appropriate Minister has consulted the board, remove that qualified auditor at any time.
1991, c. 24, s. 43
40. Section 146 of the Act is replaced by the following:
Qualified privilege
146. Any oral or written statement or report made under this Part or the regulations by the auditor or a former auditor, or the examiner or a former examiner, of a Crown corporation has qualified privilege. CONSEQUENTIAL AMENDMENTS
1991, c. 11
Broadcasting Act 41. Subsections 60(1) to (6) of the Broadcasting Act are repealed. 42. Sections 62 to 69 of the Act are repealed. 43. Paragraphs 71(3)(a) and (b) of the Act are replaced by the following: (a) the financial statements of the Corporation referred to in subsection 131(4) of the Financial Administration Act, (b) the annual auditor’s report referred to in section 132 of the Financial Administration Act,
2004-2005 R.S., c. 10 1993, c. 44, s. 31
1991, c. 8
Exécution du b Canada Post Corporation Act 44. Section 33 of the Canada Post Corporation Act is repealed. Canadian Race Relations Foundation Act 45. Subsection 17(3) of the Canadian Race Relations Foundation Act is replaced by the following:
Financial Administration Act
(3) Part X of the Financial Administration Act, except for sections 131 to 148, does not apply to the Foundation. 46. Subsection 25(2) of the Act is repealed.
1999, c. 34
Public Sector Pension Investment Board Act 47. Subsection 3(6) of the Public Sector Pension Investment Board Act is replaced by the following:
Financial Administration Act
(6) Part X of the Financial Administration Act, except for sections 132 to 147, does not apply to the Board. For the purposes of those sections, any reference to section 131 of that Act shall be read as a reference to section 35 of this Act.
Reports and special examination
(7) Any report or information in respect of the Board that is provided to the Minister under sections 132 to 147 of the Financial Administration Act shall also be provided to the Minister of National Defence and the Solicitor General of Canada. The Minister may only require a special examination under subsection 138(2) of that Act after consultation with those Ministers. 48. The heading before section 36 and sections 36 to 46 of the Act are repealed. 49. (1) Paragraph 48(4)(b) of the Act is replaced by the following: (b) the annual auditor’s report referred to in section 132 of the Financial Administration Act;
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(2) Paragraph 48(4)(i) of the Act is replaced by the following: (i) a report of any special examination referred to in subsection 139(1) of the Financial Administration Act; and COORDINATING AMENDMENTS Bill C-6
50. If Bill C-6, introduced in the 1st session of the 38th Parliament and entitled the Department of Public Safety and Emergency Preparedness Act (the “other Act”), receives royal assent, then, on the later of the coming into force of section 1 of the other Act and section 47 of this Act, subsection 3(7) of the Public Sector Pension Investment Board Act is replaced by the following:
Reports and special examination
(7) Any report or information in respect of the Board that is provided to the Minister under sections 132 to 147 of the Financial Administration Act shall also be provided to the Minister of National Defence and the Minister of Public Safety and Emergency Preparedness. The Minister may only require a special examination under subsection 138(2) of that Act if the Minister has consulted with those Ministers.
Bill C-18
51. If Bill C-18, introduced in the 1st session of the 38th Parliament and entitled An Act to amend the Telefilm Canada Act and another Act (the “other Act”), receives royal assent, then, on the later of the coming into force of section 35 of this Act and section 8 of the other Act, the portion of section 85 of the Financial Administration Act before subsection (2) is replaced by the following:
Exempted Crown corporations
85. (1) Divisions I to IV do not apply to the Bank of Canada or the Canada Pension Plan Investment Board.
Exempted Crown corporations
(1.1) Divisions I to IV, except for sections 131 to 148, do not apply to the Canada Council for the Arts, the Canadian Broadcasting Corporation, the International Development Research Centre or the National Arts Centre Corporation.
Exécution du b
2004-2005 Exemption for Telefilm Canada
(1.2) Divisions I to IV, except for sections 131 to 148 and subject to subsection 21(2) of the Telefilm Canada Act, do not apply to Telefilm Canada. PART 8 PAYMENTS TO CERTAIN ENTITIES ABORIGINAL HEALING FOUNDATION
Payment of $40,000,000
52. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister responsible for Indian Residential Schools Resolution, be paid and applied a sum not exceeding forty million dollars for payment to the Aboriginal Healing Foundation for its use. ASIA-PACIFIC FOUNDATION OF CANADA
Payment of $50,000,000
53. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Foreign Affairs, be paid and applied a sum not exceeding fifty million dollars for payment to the Asia-Pacific Foundation of Canada for its use. CANADIAN ACADEMIES OF SCIENCE
Payment of $30,000,000
54. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding thirty million dollars for payment to the Canadian Academies of Science for its use. CANADIAN CATTLEMEN’S ASSOCIATION
Payment of $50,000,000
55. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Agriculture and Agri-Food, be paid and applied a sum not exceeding fifty million dollars for payment to the Canadian Cattlemen’s Association for the purpose of establishing a legacy fund to support the Canadian cattle and beef industry and ensure its long-term viability.
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CANADIAN YOUTH BUSINESS FOUNDATION Payment of $10,000,000
56. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding ten million dollars for payment to the Canadian Youth Business Foundation for its use. FEDERATION OF CANADIAN MUNICIPALITIES
Payment of $150,000,000
57. (1) From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of the Environment, be paid and applied a sum not exceeding one hundred and fifty million dollars for payment to the Federation of Canadian Municipalities for the purpose of providing funding to the Green Municipal Fund.
Payment of $150,000,000
(2) From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Natural Resources, be paid and applied a sum not exceeding one hundred and fifty million dollars for payment to the Federation of Canadian Municipalities for the purpose of providing funding to the Green Municipal Fund. GENOME CANADA
Payment of $165,000,000
58. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding one hundred and sixty-five million dollars for payment to Genome Canada for its use. PRECARN INCORPORATED
Payment of $20,000,000
59. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding twenty million dollars for payment to Precarn Incorporated for its use.
Exécution du b
2004-2005 PART 9
ASIA-PACIFIC FOUNDATION OF CANADA R.S., c. A-13
ASIA-PACIFIC FOUNDATION OF CANADA ACT 60. (1) The portion of section 3 of the Asia-Pacific Foundation of Canada Act before paragraph (a) is replaced by the following:
Purpose of Foundation
3. The purpose of the Foundation is to develop closer ties between the peoples and institutions of Canada and the peoples and institutions of the Asia-Pacific region and to promote capacity development in persons and entities that share an interest in the Asia-Pacific region and the building of networks between them by (2) Section 3 of the Act is amended by adding the following after paragraph (a): (a.1) promoting dialogue on, and understanding of, foreign policy issues as they relate to Canada and the Asia-Pacific region; 61. Paragraph 4(l) of the Act is replaced by the following: (l) expend, for the purpose of the Foundation, all amounts received by it as grants, contributions and donations of money for its activities; and 62. Section 7 of the Act is replaced by the following:
Board of Directors
7. The affairs of the Foundation are to be managed by a Board of Directors, in this Act referred to as the “Board”. 63. Section 8 of the Act is repealed.
1995, c. 5, par. 25(1)(a)
64. Section 9 of the Act is replaced by the following:
Appointment to the Board
9. The Board consists of the following directors:
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(a) the Chairperson and up to six other directors appointed by the Governor in Council after consultation with the Board by the Minister of Foreign Affairs, in this Act referred to as the “Minister”; (b) up to eighteen directors appointed by the Board after consultations with the governments of the provinces and any interested individuals, corporations and organizations; and (c) the President of the Foundation appointed under section 17. 65. Section 10 of the Act is replaced by the following: Appointments from provinces
10. When considering the appointment to the Board under paragraph 9(b) of any person proposed by the government of a province, the Board, subject to the criteria that it may establish for the purpose, is to have regard to the amounts contributed to the Foundation by that province.
Representation and experience
10.1 The appointment of directors is to be made from persons whose background or experience would assist the Foundation in the fulfilment of its purpose and having regard to the following considerations: (a) the need to ensure, as far as possible, that at least one half of the membership has experience or expertise concerning relations between Canada and the Asia-Pacific region; (b) the need for a membership that has sufficient knowledge of corporate governance, investment management, auditing and evaluations; and (c) the importance of having membership that is representative of Canadian society.
Ineligibility
10.2 A person is not eligible to be appointed as a director if the person is a member of the Senate or the House of Commons. 66. The Act is amended by adding the following after section 12:
2004-2005 Removal from office
Exécution du b 12.1 The Chairperson and any director appointed under paragraph 9(a) may be removed for cause by the Governor in Council. Any director appointed under paragraph 9(b) may be removed for cause by the Board. 67. The Act is amended by adding the following after section 16:
Directors without voting rights
16.1 A director who is part of the public service of Canada does not have the right to vote on any matter before the Board or a committee of the Board.
Duty of care
16.2 The Chairperson, the President and every other director of the Foundation, in exercising any of their powers and in discharging any of their duties, shall (a) act honestly and in good faith with a view to the best interests of the Foundation; (b) exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances; and (c) comply with this Act and the by-laws of the Foundation.
Indemnification
16.3 Except in respect of an action by or on behalf of the Foundation to procure a judgment in its favour, the Foundation may indemnify a present or former Chairperson, President or other director or officer of the Foundation against all costs, charges and expenses, including amounts paid to settle an action or to satisfy a judgment, that are reasonably incurred by him or her in respect of any civil, criminal or administrative action or proceeding to which he or she is a party by reason of being or having been a director or officer of the Foundation, if (a) he or she acted honestly and in good faith with a view to the best interests of the Foundation; and (b) in the case of a criminal or administrative action or proceeding enforced by a monetary penalty, he or she had reasonable grounds for believing that the impugned conduct was lawful.
Restriction
16.4 The Board or a committee of the Board may not, for the purpose of making a decision other than a decision to appoint a director under
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paragraph 9(b), be comprised of a majority of directors appointed under paragraph 9(a) who have the right to vote. Delegation by Board
16.5 (1) The Board may delegate to the Chairperson, a committee of directors or an officer of the Foundation any of the powers or rights of the Board.
Restrictions on delegation
(2) The Board may not, however, delegate any power or right of the Board (a) to make, amend or repeal by-laws; (b) to appoint directors to, or fill vacancies on, a committee of the Board; (c) to appoint officers of the Foundation or fix their remuneration; (d) to accept grants, contributions and donations; or (e) to approve the annual financial statements or annual reports of the Foundation.
Both official languages to be used
16.6 The Foundation shall offer its services in both official languages. 68. Section 17 of the Act is replaced by the following:
Appointment and role
17. (1) The Board shall appoint a President of the Foundation who shall have supervision over and direction of the activities and staff of the Foundation.
Experience, expertise and other qualifications
(2) In order to be appointed as President, a person must have experience or expertise concerning relations between Canada and the Asia-Pacific region and must possess any other qualifications specified by the Board.
Transparent and competitive process
(3) The President must be selected through a transparent and competitive process.
1992, c. 1, s. 8
69. Sections 18 and 19 of the French version of the Act are replaced by the following:
Choix au sein du conseil
18. Si le président de la Fondation est choisi parmi les membres du conseil, un autre administrateur peut être nommé à sa place en conformité avec les alinéas 9a) ou b), selon le cas.
2004-2005 Durée du mandat
Exécution du b 19. La durée maximale du mandat du président de la Fondation est de trois ans, mais le conseil peut à tout moment le démettre de ses fonctions. 70. Section 20 of the Act is replaced by the following:
Re-appointment
20. A President whose term of office has expired is eligible for re-appointment in that capacity but no person may be appointed as President more than three times. 71. Sections 21 to 23 of the French version of the Act are replaced by the following:
Président intérimaire
21. En cas d’absence ou d’empêchement du président de la Fondation ou de vacance de son poste, le conseil peut autoriser un administrateur ou tout dirigeant ou employé de la Fondation à assurer l’intérim. INDEMNITÉS ET FRAIS
Président du conseil et autres administrateurs
22. Le président du conseil et les autres administrateurs, sauf le président de la Fondation, n’ont droit à aucune rémunération mais peuvent recevoir des frais de déplacement et de séjour, fixés par règlement administratif, pour leur participation aux activités de la Fondation hors de leur lieu habituel de résidence.
Président de la Fondation
23. Le président de la Fondation reçoit la rémunération et les frais fixés par le conseil. 72. The Act is amended by adding the following after section 25:
Audit and evaluation committee
25.1 (1) The Board shall appoint an audit and evaluation committee consisting of not fewer than three directors and fix the duties and functions of the committee and may, by bylaw, provide for the payment of expenses to the members of the committee.
Internal audit
(2) In addition to any other duties and functions that it is required to perform, the audit and evaluation committee shall cause internal audits to be conducted to ensure compliance by the officers and employees of the Foundation with management systems and controls established by the Board. 73. Section 27 of the Act is replaced by the following:
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Not agent of Her Majesty
27. The Foundation is not an agent of Her Majesty and the Chairperson, the President and the other directors, as well as the officers and employees of the Foundation are not, by virtue of their office or employment, part of the public service of Canada.
Foundation not owned by Crown
27.1 For greater certainty, the Foundation is not, for the purposes of Part X of the Financial Administration Act or for any other purpose, to be considered to be wholly owned directly by Her Majesty in right of Canada.
1995, c. 5, par. 25(1)(a)
74. Sections 31 and 32 of the Act are repealed.
Budget Implem
75. Section 33 of the Act is replaced by the following: Grants, contributions and donations
33. (1) Subject to subsection (3), the Foundation may accept grants, contributions and conditional or unconditional donations of money from any person, including the Government of Canada and the government of a province.
Use of grants, contributions and donations
(2) All grants, contributions and donations of money received by the Foundation, and any income arising from the investment of those grants, contributions and donations, shall be used by the Foundation in fulfilling its purpose and in accordance with the terms and conditions of any agreement for the provision of funding.
Conditional grants, contributions and donations
(3) The Foundation may not accept a grant, contribution or donation of money that is made on the condition that the Foundation use the grant, contribution or donation, or any income arising from it, for any purpose that is not consistent with the purpose of the Foundation.
Investment policies
33.1 The Board shall establish investment policies, standards and procedures that a reasonably prudent person would apply in respect of a portfolio of investments to avoid undue risk of loss and obtain a reasonable return, having regard to the Foundation’s obligations and anticipated obligations.
Investments
33.2 (1) Subject to any conditions of a grant, contribution or donation restricting the investment of money, the Foundation shall invest its funds, and reinvest any income from those
Exécution du b
2004-2005
funds, in accordance with the investment policies, standards and procedures established by the Board. Incorporation of other corporations
(2) The Foundation may not, without the prior written authorization of the Minister, cause any corporation to be incorporated or participate in the incorporation of a corporation or become a partner in a partnership. 76. Section 34 of the Act and the heading before it are replaced by the following: WINDING-UP
Meaning of “eligible recipient”
34. (1) In this section, “eligible recipient” means an entity that (a) is established in Canada; (b) meets the criteria of eligibility established by the Foundation in accordance with any agreement entered into between Her Majesty in right of Canada and the Foundation for the provision of funding by Her Majesty in right of Canada to the Foundation; and (c) has legal capacity or is composed of organizations each of which has legal capacity.
Property to be divided
(2) If the Foundation is wound up or dissolved (a) its property remaining after its debts and obligations have been satisfied shall be liquidated; (b) the moneys arising from the liquidation shall be distributed among all the eligible recipients that have received funding from the Foundation and that are, as of the day the distribution begins, carrying on projects that are consistent with the purpose of the Foundation, to be used by them for those or any other projects that are so consistent; and (c) each of those eligible recipients shall receive an amount that is the same proportion of the moneys arising from the liquidation as the total funding received by that eligible recipient from the Foundation is of the total of all funding that has been provided by the Foundation to all of those eligible recipients.
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Repayment out of remaining property
(3) Despite subsection (2), the Minister may require the Foundation to repay, out of the moneys arising from the liquidation, to the Receiver General for credit to the Consolidated Revenue Fund any amount that is so repayable under the terms or conditions on which public moneys were provided to the Foundation.
Budget Implem
77. Section 35 of the Act is replaced by the following: Auditor
Qualifications of auditor
35. (1) The Board shall appoint an auditor for the Foundation and fix the auditor’s remuneration. (2) In order to be appointed, the auditor must be (a) a natural person who (i) is a member in good standing of an institute or association of accountants incorporated by or under an Act of the legislature of a province, (ii) has at least five years experience at a senior level in carrying out audits, (iii) is ordinarily resident in Canada, and (iv) is independent of the Board, the directors, the officers and, if any, the members of the Foundation; or (b) a firm of accountants of which the member or employee, jointly designated by the Board and the firm to conduct the audit of the books and records of the Foundation on behalf of the firm, meets the qualifications set out in paragraph (a).
Audit
35.1 The accounts and financial transactions of the Foundation shall be audited annually and a report of the audit shall be made to the Board. 78. Section 36 of the Act is replaced by the following:
Annual report
36. (1) The Board shall, within four months after the end of each fiscal year of the Foundation, submit to the Minister a report, in both official languages, of the activities of the Foundation for that year. The report shall include
Exécution du b
2004-2005
(a) the financial statements of the Foundation for that year, prepared in accordance with generally accepted accounting principles, and the auditor’s report on those financial statements; (b) a detailed statement of its investment activities during that year and its investment portfolio as at the end of that year; (c) a detailed statement of its funding activities; (d) a statement of its plans for fulfilling its purpose for the next fiscal year; and (e) an evaluation of the overall results achieved by the Foundation. Tabling in Parliament
(2) The Minister shall cause a copy of the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the Minister receives it.
Making report available
(3) The Board shall, as soon as is practicable after it is tabled under subsection (2), make the report available for public scrutiny. 79. Section 37 of the Act is replaced by the following:
Review
37. (1) The Board shall, within five years after the coming into force of this section and every five years after that, review the Foundation’s activities and organization and submit a report to the Minister on the activities and organization, including a statement of any changes the Board recommends.
Tabling in Parliament
(2) The Minister shall cause a copy of the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the Minister receives it.
Replacement of “Chairman” and “ViceChairman”
80. The English version of the Act is amended by replacing the expressions “Chairman” and “Vice-Chairman” with the expressions “Chairperson” and “Vice-Chairperson”, respectively, wherever they occur in the following provisions: (a) sections 12 to 14; (b) section 16; and (c) section 22.
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Budget Implem COORDINATING AMENDMENTS
2003, c. 22
81. (1) On the later of the coming into force of section 67 of this Act and section 224 of the Public Service Modernization Act, chapter 22 of the Statutes of Canada, 2003 (in this section referred to as the “other Act”), section 16.1 of the English version of the Asia-Pacific Foundation of Canada Act is replaced by the following:
Directors without voting rights
16.1 A director who is part of the federal public administration does not have the right to vote on any matter before the Board or a committee of the Board. (2) On the later of the coming into force of section 73 of this Act and section 224 of the other Act, section 27 of the English version of the Asia-Pacific Foundation of Canada Act is replaced by the following:
Not agent of Her Majesty
27. The Foundation is not an agent of Her Majesty and the Chairperson, the other directors, the President and the officers and employees of the Foundation are not, by virtue of their office or employment, part of the federal public administration. PART 10
1998, c. 21
AMENDMENT TO THE BUDGET IMPLEMENTATION ACT, 1998
2001, c. 27, s. 207
82. Paragraph 27(1)(a) of the Budget Implementation Act, 1998 is replaced by the following: (a) are Canadian citizens or permanent residents within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act or protected persons within the meaning of subsection 95(2) of that Act; PART 11 PAYMENTS FOR INFRASTRUCTURE
Payments for infrastructure
83. For the fiscal year 2005-2006, pursuant to the Government of Canada’s fiveyear initiative commonly known as “A New Deal for Cities and Communities”, the
Exécution du b
2004-2005
Minister of State (Infrastructure and Communities) may, subject to the terms and conditions approved by the Treasury Board, make payments from and out of the Consolidated Revenue Fund in an aggregate amount of not more than six hundred million dollars to provinces, territories and first nations for the purpose of providing funding to municipal and regional governments and related entities, including transit authorities and commissions and first nation communities, for environmentally sustainable infrastructure projects. Agreement
84. (1) The Minister of State (Infrastructure and Communities) shall not make a payment to a province, territory or first nation under section 83 unless the Government of Canada has entered into an agreement with the recipient province, territory or first nation.
Direct payments
(2) The Minister of State (Infrastructure and Communities) may, at the request of a provincial or territorial government, make payments under section 83 directly to a municipality, a municipal association or a provincial, territorial or municipal entity. PART 12 NOVA SCOTIA AND NEWFOUNDLAND AND LABRADOR ADDITIONAL FISCAL EQUALIZATION OFFSET PAYMENTS
NOVA SCOTIA AND NEWFOUNDLAND AND LABRADOR ADDITIONAL FISCAL EQUALIZATION OFFSET PAYMENTS ACT 85. The Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act is enacted as follows: An Act respecting additional fiscal equalization offset payments for Nova Scotia and Newfoundland and Labrador relating to revenues from offshore petroleum resources
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Budget Implem SHORT TITLE
Short title
1. This Act may be cited as the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act. INTERPRETATION
Definitions
“Canada– Newfoundland and Labrador Arrangement” « Entente Canada – TerreNeuve-etLabrador »
“Canada–Nova Scotia Arrangement” « Entente Canada – Nouvelle-Écosse »
“Minister” « ministre »
2. The following definitions apply in this Act. “Canada–Newfoundland and Labrador Arrangement” means the Arrangement between the Government of Canada and the Government of Newfoundland and Labrador on Offshore Revenues signed on February 14, 2005. “Canada–Nova Scotia Arrangement” means the Arrangement between the Government of Canada and the Government of Nova Scotia on Offshore Revenues signed on February 14, 2005. “Minister” means the Minister of Finance. PURPOSE
Purpose of the Act
3. The purpose of this Act is to implement the Canada–Newfoundland and Labrador Arrangement and the Canada–Nova Scotia Arrangement. PART 1 ADDITIONAL FISCAL EQUALIZATION OFFSET PAYMENTS FOR NOVA SCOTIA
Definitions
4. The following definitions apply in this Part.
“additional fiscal equalization offset payment” « paiement de péréquation compensatoire supplémentaire »
“additional fiscal equalization offset payment” means the payment that may be made under section 6, 7 or 12.
“fiscal equalization offset payment” « paiement de péréquation compensatoire »
“fiscal equalization offset payment” means the fiscal equalization offset payment that may be made to the Province for a fiscal year under Part V of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation Act.
2004-2005
Exécution du b
“fiscal equalization payment” « paiement de péréquation »
“fiscal equalization payment” means the fiscal equalization payment that may be made to the Province for a fiscal year under Part I of the Federal-Provincial Fiscal Arrangements Act.
“offshore revenue” « recettes extracôtières »
“offshore revenue” in respect of any fiscal year means the aggregate of the following amounts paid to the Province for that fiscal year: (a) amounts paid under paragraph 219(2)(b) of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation Act; (b) amounts paid with respect to the portion of tax under subsection 165(2) and sections 218.1, 220.05, 220.06 and 220.08 of the Excise Tax Act that is attributable to offshore activity in the Nova Scotia offshore area, within the meaning of subsection 123(1) of that Act; and (c) amounts paid with respect to tax that would be payable under Part III of the Income Tax Act (Nova Scotia), R.S.N.S. 1989, c. 217, as amended from time to time, on taxable capital of a corporation employed in the offshore area within the meaning of section 2 of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation Act if that area were in the land portion of the Province, unless those amounts have been included in paragraph (a).
“petroleum” « hydrocarbures »
“Province” Version anglaise seulement
“petroleum” has the same meaning as in section 2 of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation Act. “Province” means the Province of Nova Scotia.
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Payment of $830 million
5. The Minister shall make a payment to the Province in the amount of $830 million, to allow the Province to reduce its outstanding debt.
Additional fiscal equalization offset payment of $30.5 million
6. (1) For the 2004-2005 fiscal year, the Minister shall make an additional fiscal equalization offset payment to the Province in the amount of $30.5 million.
Additional fiscal equalization offset payment of $26.6 million
(2) For the 2005-2006 fiscal year, the Minister shall make an additional fiscal equalization offset payment to the Province in the amount of $26.6 million.
Additional fiscal equalization offset payments for the 20062012 period
7. For each fiscal year between April 1, 2006 and March 31, 2012, the Minister shall make an additional fiscal equalization offset payment to the Province calculated in accordance with section 8.
Calculation of payments
8. The additional fiscal equalization offset payment that shall be made to the Province for a fiscal year corresponds to the amount determined by the Minister in accordance with the formula
Budget Implem
(A - B) - C where A is the fiscal equalization payment that may be made to the Province for the fiscal year under the equalization formula in effect at that time, calculated as if the Province did not have any offshore revenue or petroleum production; B is the fiscal equalization payment that may be made to the Province for that fiscal year under the equalization formula in effect at that time; and C is the fiscal equalization offset payment for that fiscal year. Restriction
9. Despite any other provision of this Act, no payment shall be made under sections 6 to 8 except to the extent that the aggregate of the payments determined under those sections for the fiscal year and the preceding applicable fiscal years exceeds $830 million.
2004-2005
Exécution du b
Restriction
10. For any given fiscal year between April 1, 2006 and March 31, 2012, the Province will not receive the additional fiscal equalization offset payment provided for in section 7 if it does not receive a fiscal equalization payment for that fiscal year.
Transitional payments for the 2006-2011 period
11. (1) For each fiscal year between April 1, 2006 and March 31, 2011 in which the Province does not receive a fiscal equalization payment, the Minister shall make a transitional payment to the Province equal in amount to the sum that would be payable, under section 219 of the Canada–Newfoundland Atlantic Accord Implementation Act, and that would be determined, under section 220 of that Act, as if those sections applied to that Province’s offshore revenue.
Transitional payment for 2011-2012
(2) If the Province does not receive a fiscal equalization payment for the 2011-2012 fiscal year, the Minister shall make a transitional payment equal in amount to the sum that would be payable, under section 219 of the Canada– Newfoundland Atlantic Accord Implementation Act, and that would be determined, under section 220 of that Act, as if those sections applied to that Province’s offshore revenue and the amount determined in accordance with paragraph 220(b) of that Act is equal to zero.
First fiscal year of production
(3) For the purpose of this section, the first fiscal year of offshore production is the fiscal year beginning on April 1, 1999.
Additional fiscal equalization offset payments for the 20122020 period
12. (1) For any fiscal year between April 1, 2012 and March 31, 2020, the Minister shall make additional fiscal equalization offset payments to the Province, determined in accordance with the formula set out in section 8 if (a) the Province qualified for a fiscal equalization payment in the 2010-2011 or 20112012 fiscal year; (b) the Province’s per capita net debt as of March 31, 2012 was not lower than that of at least four other provinces; and
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(c) the Province receives a fiscal equalization payment for that fiscal year. Determination of per capita net debt
(2) For the purpose of paragraph (1)(b), “per capita net debt” for a province as of March 31, 2012 means the amount determined by the Minister in accordance with the regulations.
Restriction
13. For greater certainty, if the Province does not meet the conditions set out in paragraphs 12(1)(a) and (b), it will not receive the additional fiscal equalization offset payment provided for in section 12 for any of the fiscal years between April 1, 2012 and March 31, 2020.
Transitional payments for the 2012-2020 period
14. (1) If for any fiscal year between April 1, 2012 and March 31, 2020 the Province does not receive an additional fiscal equalization offset payment but it received an additional fiscal equalization offset payment for the previous fiscal year, the Minister shall, for that fiscal year, pay to the Province a transitional payment equal to two thirds of the additional fiscal equalization offset payment it received for the previous fiscal year.
Transitional payments for the 2012-2020 period
(2) If for any fiscal year between April 1, 2012 and March 31, 2020 the Province does not receive an additional fiscal equalization offset payment and did not receive an additional fiscal equalization offset payment for the previous fiscal year, but received an additional fiscal equalization offset payment for the fiscal year two years before that fiscal year, the Minister shall, for that fiscal year, pay to the Province a transitional payment equal to one third of the additional fiscal equalization offset payment it received for the fiscal year two years before that fiscal year.
Review of the Canada–Nova Scotia Arrangement
15. On or before March 31, 2019, the Minister, on behalf of the Government of Canada, and the minister designated by the Province for the purpose will review the Canada–Nova Scotia Arrangement in accordance with clause 8 of that Arrangement.
Discussions
16. The Government of Canada shall enter into discussions with the Province if requested to do so by the Province under the terms of clause 9 of the Canada–Nova Scotia Arrangement.
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2004-2005 Determination
17. A determination, for any fiscal year, of the additional fiscal equalization offset payment for the Province and for any other calculation that is necessary for the purposes of this Part shall be made by the Minister at the same time as the final computation of the amount, if any, of the fiscal equalization payment that is payable to the Province is made for that fiscal year under Part I of the Federal-Provincial Fiscal Arrangements Act. PART 2 ADDITIONAL FISCAL EQUALIZATION OFFSET PAYMENTS FOR NEWFOUNDLAND AND LABRADOR
Definitions
18. The following definitions apply in this Part.
“additional fiscal equalization offset payment” « paiement de péréquation compensatoire supplémentaire »
“additional fiscal equalization offset payment” means the payment that may be made under section 20, 21 or 26.
“fiscal equalization offset payment” « paiement de péréquation compensatoire »
“fiscal equalization offset payment” means the fiscal equalization offset payment that may be made to the Province for a fiscal year under Part V of the Canada–Newfoundland Atlantic Accord Implementation Act.
“fiscal equalization payment” « paiement de péréquation »
“fiscal equalization payment” means the fiscal equalization payment that may be made to the Province for a fiscal year under Part I of the Federal-Provincial Fiscal Arrangements Act.
“offshore revenue” « recettes extracôtières »
“offshore revenue”, in respect of any fiscal year, means the aggregate of the following amounts paid to the Province for that fiscal year: (a) amounts paid under paragraph 214(2)(b) of the Canada-Newfoundland Atlantic Accord Implementation Act; (b) amounts paid with respect to the portion of tax under subsection 165(2) and sections 218.1, 220.05, 220.06 and 220.08 of the Excise Tax Act that is attributable to offshore activity in the Newfoundland offshore area, within the meaning of subsection 123(1) of that Act; and
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(c) the royalties paid under the Hibernia Development Project Royalty Agreement signed on September 1, 1990, as amended from time to time. “petroleum” « hydrocarbures »
“petroleum” has the same meaning as in section 2 of the Canada–Newfoundland Atlantic Accord Implementation Act.
“Province” Version anglaise seulement
“Province” means the Province of Newfoundland and Labrador.
Payment of $2 billion
19. The Minister shall make a payment to the Province in the amount of $2 billion to allow the Province to reduce its outstanding debt.
Additional fiscal equalization offset payment of $133.6 million
20. (1) For the 2004-2005 fiscal year, the Minister shall make an additional fiscal equalization offset payment to the Province in the amount of $133.6 million.
Additional fiscal equalization offset payment of $188.7 million
(2) For the 2005-2006 fiscal year, the Minister shall make an additional fiscal equalization offset payment to the Province in the amount of $188.7 million.
Additional fiscal equalization offset payment for the 20062012 period
21. For each fiscal year between April 1, 2006 and March 31, 2012, the Minister shall make an additional fiscal equalization offset payment to the Province calculated in accordance with section 22.
Calculation of payments
22. The additional fiscal equalization offset payment that shall be made to the Province for a fiscal year corresponds to the amount determined by the Minister in accordance with the formula (A - B) - C where A is the fiscal equalization payment that may be made to the Province for the fiscal year under the equalization formula in effect at that time, calculated as if the Province did not have any offshore revenue or petroleum production;
2004-2005
Exécution du b B is the fiscal equalization payment to the Province for that fiscal year under the equalization formula in effect at that time; and C is the fiscal equalization offset payment for that fiscal year.
Restriction
23. Despite any other provision of this Act, no payment shall be made under sections 20 to 22 by the Minister to the Province except to the extent that the aggregate of the payments determined under those sections for the fiscal year and the preceding applicable fiscal years exceeds $2 billion.
Restriction
24. For any given fiscal year between April 1, 2006 and March 31, 2012, the Province will not receive the additional fiscal equalization offset payment provided for in section 21 if it does not receive a fiscal equalization payment for that fiscal year.
Transitional payments for 2011-2012
25. If the Province does not receive a fiscal equalization payment for the 2011-2012 fiscal year, the Minister shall make a transitional payment equal in amount to the sum that would be payable under section 219 of the Canada– Newfoundland Atlantic Accord Implementation Act, and that would be determined, under section 220 of that Act, as if those sections applied to that fiscal year and the amount determined in accordance with paragraph 220(b) of that Act is equal to zero.
Additional fiscal equalization offset payments for the 20122020 period
26. (1) For any fiscal year between April 1, 2012 and March 31, 2020, the Minister shall make additional fiscal equalization offset payments to the Province, determined in accordance with the formula set out in section 22, if (a) the Province qualified for a fiscal equalization payment in either of the 2010-2011 or 2011-2012 fiscal years; (b) the Province’s per capita debt servicing charges as of March 31, 2012 were not lower than those of at least four other provinces; and (c) the Province receives a fiscal equalization payment for that fiscal year.
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Determination of per capita debt servicing charge
(2) For the purpose of paragraph (1)(b), “per capita debt servicing charges” as of March 31, 2012, means the amount determined by the Minister in accordance with the formula
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(A - B - C + D) / E where A is the total of a province’s debt servicing charges for the 2011-2012 fiscal year, based on figures published in the fully consolidated audited financial statements presented on a full accrual basis of accounting in the province’s Public Accounts for the 20112012 fiscal year, with any necessary adjustments, as required, to include all of the debt charges related to unfunded pension liabilities, post-employment benefits and debt charges of government organizations and entities whose inclusion would be consistent with the accounting principles of full consolidation; B is the portion of A, if any, related to borrowings made by a province on behalf of self-supporting government business enterprises that are not dependent on transfers, grants or other direct funding from the province to fund their day-to-day operations or debt repayments; C is the portion of A, if any, related to borrowings made by a province on behalf of municipalities that are not in default on their interest payment obligations to the province; D is the total of a province’s debt servicing charges for the 2011-2012 fiscal year related to borrowings made by the province on behalf of municipalities that are in default on their interest payment obligations to the province, if these are not already included in A; and E is the total population of a province on July 1, 2011 based on the latest Statistics Canada official estimates available as soon as all provinces have released their Public Accounts for the 2011-2012 fiscal year.
2004-2005
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Restriction
27. For greater certainty, if the Province does not meet the conditions set out in paragraphs 26(1)(a) and (b), it will not receive the additional fiscal equalization offset payment provided for in section 26 for any of the fiscal years between April 1, 2012 and March 31, 2020.
Transitional payments for the 2012-2020 period
28. (1) If for any fiscal year between April 1, 2012 and March 31, 2020 the Province does not receive an additional fiscal equalization offset payment but it received an additional fiscal equalization offset payment for the previous fiscal year, the Minister shall, for that fiscal year, pay to the Province a transitional payment equal to two thirds of the additional fiscal equalization offset payment it received for the previous fiscal year.
Transitional payments for 2012-2020 period
(2) If for any fiscal year between April 1, 2012 and March 31, 2020 the Province does not receive an additional fiscal equalization offset payment and did not receive an additional fiscal equalization offset payment for the previous fiscal year, but received an additional fiscal equalization offset payment for the fiscal year two years before that fiscal year, the Minister shall, for that fiscal year, pay to the Province a transitional payment equal to one third of the additional fiscal equalization offset payment it received for the fiscal year two years before that fiscal year.
Review of the Canada– Newfoundland and Labrador Arrangement
29. On or before March 31, 2019, the Minister, on behalf of the Government of Canada, and the minister designated by the Province for the purpose will review the Canada–Newfoundland and Labrador Arrangement, in accordance with clause 8 of that Arrangement.
Discussions
30. The Government of Canada shall enter into discussions with the Province if requested to do so by the Province under the terms of clause 9 of the Canada–Newfoundland and Labrador Arrangement.
Determination
31. A determination, for any fiscal year, of the additional fiscal equalization offset payment for the Province and for any other calculation that is necessary to be made for the purposes of this Part shall be made by the Minister at the same time as the final computation of the
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amount, if any, of the fiscal equalization payment that is payable to the Province is made for that fiscal year under Part I of the FederalProvincial Fiscal Arrangements Act. PART 3 GENERAL PROVISIONS Appropriation
32. The amounts authorized to be paid under this Act shall be paid out of the Consolidated Revenue Fund by the Minister at the time and in the manner, subject to section 33, that the Minister considers appropriate.
Regulations
33. (1) The Governor in Council may make regulations, on the recommendation of the Minister, (a) prescribing the time and manner of making any payments under this Act; (b) respecting the determination of the amount referred to in subsection 12(2); (c) respecting the determination of any matter that under this Act is to be determined by the Minister; and (d) prescribing anything that is required or authorized to be prescribed by this Act.
Approval of the minister designated by the Province
2004, c. 22
(2) The Minister may recommend the making of a regulation under paragraph (1)(b) only after receipt by the Minister of the approval of the proposed regulation from the minister designated by the Province for that purpose. RELATED AMENDMENT TO THE BUDGET IMPLEMENTATION ACT, 2004 86. Subsections 8(1) to (3) of the Budget Implementation Act, 2004 are replaced by the following:
Payment for 2004-2005
8. (1) For the fiscal year beginning on April 1, 2004, the Minister of Finance may make a cash payment to the Province of Nova Scotia in the amount of thirty-four million dollars.
Payment for 2005-2006
(2) For the fiscal year beginning on April 1, 2005, the Minister of Finance may make a cash payment to the Province of Nova Scotia in the amount of four million dollars.
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2004-2005 PART 13
CANADA EMISSION REDUCTION INCENTIVES AGENCY CANADA EMISSION REDUCTION INCENTIVES AGENCY ACT 87. The Canada Emission Reduction Incentives Agency Act is enacted as follows: An Act to establish the Canada Emission Reduction Incentives Agency Preamble
Recognizing that the reduction or removal of greenhouse gases is necessary to fight climate change and can also result in cleaner air, achieve other environmental objectives and advance the competitiveness and efficiency of Canadian industry; NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE
Short title
1. This Act may be cited as the Canada Emission Reduction Incentives Agency Act. INTERPRETATION
Definitions
“Agency” « Agence »
“compliance unit” « unité de conformité »
2. The following definitions apply in this Act. “Agency” means the Canada Emission Reduction Incentives Agency established by section 4. “compliance unit” means a compliance unit within the meaning of the Kyoto Protocol.
“eligible credit” « crédit admissible »
“eligible credit” means an eligible domestic credit or an eligible Kyoto unit.
“eligible domestic credit” « crédit national admissible »
“eligible domestic credit” means a tradeable unit that is of an eligible class designated by order made under paragraph 3(a).
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“eligible Kyoto unit” « unité Kyoto admissible »
“eligible Kyoto unit” means any compliance unit that is of an eligible class designated by order made under paragraph 3(b).
“greenhouse gas” « gaz à effet de serre »
“Kyoto Protocol” « Protocole de Kyoto »
“Minister” « ministre »
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“greenhouse gas” means any gas listed in Annex A to the Kyoto Protocol. “Kyoto Protocol” means the Kyoto Protocol to the United Nations Framework Convention on Climate Change done at Kyoto on December 11, 1997, and includes any decision related to the implementation of that protocol taken by the “Conference of the Parties serving as the Meeting of the Parties to the Kyoto Protocol”, within the meaning of that protocol. “Minister” means the Minister of the Environment. INTERPRETATION
Interpretation
2.1 For greater certainty, nothing in this Act limits or affects, expressly or implicitly, the power of a province to provide incentives for the reduction or removal of greenhouse gases through the acquisition, on behalf of the province, before or after they are created, of eligible credits created as a result of the reduction or removal of those gases by any means established by the province. DESIGNATIONS
Designations
3. The Minister may, for the purposes of this Act, by order, designate (a) as an eligible class for the purposes of the definition “eligible domestic credit” in section 2, any class of tradeable units issued under any program or measure established under section 322 of the Canadian Environmental Protection Act, 1999 ; and (b) as an eligible class for the purposes of the definition “eligible Kyoto unit” in section 2, any class of compliance unit.
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2004-2005
ESTABLISHMENT OF AGENCY Establishment
4. (1) There is established a body corporate called the Canada Emission Reduction Incentives Agency, which may exercise powers only as an agent of Her Majesty in right of Canada.
Climate Fund
(2) The expression “Climate Fund” may be used to refer to the Agency.
Minister responsible
5. (1) The Minister is responsible for and has the overall direction of the Agency.
Ministerial direction
(2) The Agency must comply with any general or special direction given by the Minister with reference to the carrying out of its object.
Minister’s power of inquiry
(3) The Minister may inquire into any activity of the Agency and has access to any information under the Agency’s control.
Delegation by Minister
(4) The Minister may delegate to any person any power, duty or function conferred on the Minister under this Act, except the power to make orders under section 3 and regulations under subsection 18(2) and the power to delegate under this subsection. OBJECT
Object
6. The object of the Agency is to provide incentives for the reduction or removal of greenhouses gases through the acquisition, on behalf of the Government of Canada, of eligible credits created as a result of the reduction or removal of those gases. ORGANIZATION AND HEAD OFFICE
Appointment of President
7. The Governor in Council shall appoint a President of the Agency to hold office during pleasure for a renewable term of up to five years.
President’s powers
8. The President is chief executive officer of the Agency and has supervision over and direction of its work and staff.
Delegation by President
9. The President may delegate to any person any power, duty or function conferred on the President under this Act.
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Remuneration
10. The President is to be paid the remuneration that is fixed by the Governor in Council.
Head office
11. The head office of the Agency is to be at the place in Canada that is designated by the Governor in Council.
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ADVISORY BOARD Appointment of members
12. (1) The Governor in Council shall appoint an advisory board of not more than 12 members to hold office during pleasure for a term of not more than three years, which term may be renewed for one or more further terms.
Role of advisory board
(2) The role of the advisory board is to advise the Minister on any matter within the object of the Agency, including (a) the types of projects that are most likely to result in significant reductions of greenhouse gas emissions and advance the competitiveness and efficiency of Canadian industry; and (b) market conditions relating to eligible domestic credits and eligible Kyoto units.
Representation
(3) The Governor in Council may appoint any person with relevant knowledge or expertise to the advisory board, including persons from the agriculture, energy and forest sectors, environmental groups or provincial or municipal governments, and persons with knowledge or expertise in the markets for domestic and international credits relating to reductions or removals of greenhouse gases.
Publication
(3.1) The Minister shall publish the advice given under subsection (2) within 30 days after receiving it from the advisory board.
Chairperson
(4) The Minister shall appoint one of the members as Chairperson of the advisory board.
Remuneration
(5) The members of the advisory board are to be paid, in connection with their work for the advisory board, the remuneration that may be fixed by the Governor in Council.
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2004-2005 Travel, living and other expenses
(6) The members of the advisory board are entitled to be reimbursed, in accordance with Treasury Board directives, the travel, living and other expenses incurred in connection with their work for the advisory board while absent from their ordinary place of residence.
Meetings
(7) The Chairperson may determine the times and places at which the advisory board will meet, but it must meet at least four times a year. EMPLOYEES
Employees
13. The employees that are necessary for the proper conduct of the work of the Agency are to be appointed in accordance with the Public Service Employment Act. DUTIES AND POWERS OF THE AGENCY
Contracts and agreements
14. The Agency may enter into contracts and other agreements with any person in Canada or elsewhere, or with any organization or government, including an international organization or the government of a foreign state, in the name of Her Majesty in right of Canada or in its own name.
Legal proceedings
15. Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by the Agency, whether in its own name or in the name of Her Majesty in right of Canada, may be brought or taken by or against the Agency in the name of the Agency in any court that would have jurisdiction if the Agency were not an agent of Her Majesty.
Procurement process
16. The Agency has the authority to acquire eligible credits through its own procurement process despite any provision of any other Act of Parliament.
Competitive process — eligible domestic credits
17. The Agency must use a competitive process to acquire eligible domestic credits to ensure the cost-effectiveness of the acquisition.
Competitive process — eligible Kyoto units
18. (1) The Agency must use a competitive process to acquire eligible Kyoto units and must be satisfied that the acquisition of those units is of benefit to Canada, taking into account the factors specified in the regulations.
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Regulations
(2) The Minister may make regulations specifying factors for the purposes of subsection (1).
Advance payment for eligible domestic credits
19. (1) The Agency may, with the approval of the Treasury Board, make payments to acquire eligible domestic credits before they are created if the Agency exercises due diligence and
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(a) the credits are to be created in relation to a project that meets criteria established by the Minister; (b) the Minister is satisfied that it is reasonable to expect that the project will result in reductions or removals of greenhouse gases in the amounts anticipated in the agreement relating to the acquisition; and (c) the agreement relating to the acquisition contains a provision requiring the repayment of the proportion of the amounts advanced for which no credits are received by the Agency.
Credits may be in relation to less than anticipated total
(2) If the Agency makes payments to acquire eligible domestic credits before they are created, the amount of reductions or removals of greenhouse gases related to the credits being acquired may be less than or equal to the total amount of reductions or removals of greenhouse gases anticipated from the project for which the credits are created.
Credits to be recorded
20. After acquiring eligible credits in its own name, the Agency must, without delay, take the steps necessary to have them recorded in the name of Her Majesty in right of Canada in any database designated by the Minister.
Contracts with Her Majesty
21. The Agency may enter into contracts, agreements or other arrangements with Her Majesty as if it were not an agent of Her Majesty. GENERAL
Accident compensation
22. The President and the members of the advisory board are deemed to be employees for the purposes of the Government Employees Compensation Act and to be employed in the
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2004-2005
public service of Canada for the purposes of any regulations made under section 9 of the Aeronautics Act. CORPORATE BUSINESS PLAN Corporate business plan
23. (1) As soon as possible after the Agency is established and every year after that, the Agency must submit a corporate business plan to the Minister for approval and the Minister must cause a copy of the plan to be tabled in each House of Parliament on any of the first fifteen days on which that House is sitting after the Minister approves the plan.
Contents of corporate business plan
(2) The corporate business plan must include a statement of (a) the Agency’s objectives for the next five years; (b) the strategies that the Agency intends to use to achieve its objectives, including operational, financial and human resource strategies; (c) the Agency’s expected performance over that period; and (d) the Agency’s operating and capital budgets for each year of that period. AUDIT
Annual audit
24. The Auditor General of Canada is the auditor for the Agency and must (a) annually audit and provide an opinion to the Agency and the Minister on the financial statements of the Agency; and (b) provide the Minister and the President with copies of reports of audits carried out under this section. ANNUAL REPORT
Annual report
25. (1) The Agency must, before December 31 of each year following the Agency’s first full year of operations, submit an annual report on the operations of the Agency for the preceding fiscal year to the Minister, and the Minister must cause a copy of the report to be tabled in each
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House of Parliament on any of the first fifteen days on which that House is sitting after the Minister receives it. Form and contents
(2) The annual report must include (a) the financial statements of the Agency, prepared in accordance with accounting principles consistent with those applied in preparing the Public Accounts referred to in section 64 of the Financial Administration Act, and the Auditor General of Canada’s opinion on them; (b) information about the Agency’s performance with respect to the objectives established in the corporate business plan; and (c) any other information that the Minister may require to be included in it. CONSEQUENTIAL AMENDMENTS
R.S., c. A-1
Access to Information Act 88. Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”: Canada Emission Reduction Incentives Agency Agence canadienne pour l’incitation à la réduction des émissions
R.S., c. F-11
Financial Administration Act 89. Schedule II to the Financial Administration Act is amended by adding the following in alphabetical order: Canada Emission Reduction Incentives Agency Agence canadienne pour l’incitation à la réduction des émissions
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2004-2005 R.S., c. P-21
Privacy Act 90. The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”: Canada Emission Reduction Incentives Agency Agence canadienne pour l’incitation à la réduction des émissions
R.S., c. P-35
Public Service Staff Relations Act 91. Part I of Schedule I to the Public Service Staff Relations Act is amended by adding the following in alphabetical order: Canada Emission Reduction Incentives Agency Agence canadienne pour l’incitation à la réduction des émissions
R.S., c. P-36
Public Service Superannuation Act 92. Part I of Schedule I to the Public Service Superannuation Act is amended by adding the following in alphabetical order: Canada Emission Reduction Incentives Agency Agence canadienne pour l’incitation à la réduction des émissions COORDINATING AMENDMENTS
2003, c. 22
93. (1) On the later of the coming into force of section 87 of this Act and section 11 of the Public Service Modernization Act, chapter 22 of the Statutes of Canada, 2003 (in this section referred to as the “other Act”), Schedule IV to the Financial Administration Act is amended by adding the following in alphabetical order:
Canada Emission Reduction Incentives Agency Agence canadienne pour l’incitation à la réduction des émissions
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(2) If section 11 of the other Act comes into force before section 91 of this Act, then, on the later of the day on which that section 11 comes into force and the day on which this Act receives royal assent, section 91 of this Act and the heading before it are repealed. 2003, c. 22
94. On the later of the coming into force of section 87 of this Act and section 224 of the Public Service Modernization Act, chapter 22 of the Statutes of Canada, 2003, section 22 of the English version of the Canada Emission Reduction Incentives Agency Act, as enacted by section 87 of this Act, is replaced by the following:
Accident compensation
22. The President and the members of the advisory board are deemed to be employees for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act. COMING INTO FORCE
Order in council
95. This Part, other than sections 93 and 94, comes into force on a day to be fixed by order of the Governor in Council. PART 14 GREENHOUSE GAS TECHNOLOGY INVESTMENT FUND GREENHOUSE GAS TECHNOLOGY INVESTMENT FUND ACT 96. The Greenhouse Gas Technology Investment Fund Act is enacted as follows: An Act to establish the Greenhouse Gas Technology Investment Fund for the reduction of greenhouse gas emissions and the removal of greenhouse gases from the atmosphere
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2004-2005 SHORT TITLE Short title
1. This Act may be cited as the Greenhouse Gas Technology Investment Fund Act. INTERPRETATION
Definitions
“eligible contributor” « participant admissible »
“Fund” « Fonds »
“greenhouse gas” « gaz à effet de serre »
“Minister” « ministre »
“vehicle” « véhicule »
2. The following definitions apply in this Act. “eligible contributor” means a person who is subject to requirements — set out in regulations made under any Act of Parliament — respecting emissions of greenhouse gas from industrial sources, other than a person who is a vehicle manufacturer. “Fund” means the Greenhouse Gas Technology Investment Fund established in section 3. “greenhouse gas” means any gas listed in Annex A to the Kyoto Protocol to the United Nations Framework Convention on Climate Change done at Kyoto on December 11, 1997, as amended from time to time, to the extent that the amendments are binding on Canada. “Minister” means the Minister of Natural Resources. “vehicle” means any vehicle that is capable of being driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle designed to run exclusively on rails. GREENHOUSE GAS TECHNOLOGY INVESTMENT FUND
Establishment
3. There is established in the accounts of Canada an account to be known as the Greenhouse Gas Technology Investment Fund.
Amounts to be credited to Fund
4. There shall be paid into the Consolidated Revenue Fund and credited to the Fund (a) all amounts contributed to Her Majesty in right of Canada by an eligible contributor for the purpose of (i) research into, or the development or demonstration of, technologies or processes intended to reduce emissions of
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greenhouse gases from industrial sources or to remove greenhouse gases from the atmosphere in the course of an industrial operation, or (ii) creating elements of the infrastructure that are necessary to support research into, or the development or demonstration of, those technologies or processes; and (b) an amount representing interest of the balance from time to time to the credit of the account at the rate and calculated in the manner that the Governor in Council may, on the recommendation of the Minister of Finance, prescribe. Amounts charged to Fund
5. There shall be charged to the Fund the amounts paid out under section 6. GRANTS OR CONTRIBUTIONS
Power of Minister
6. (1) The Minister may, out of the Consolidated Revenue Fund, make grants or contributions in any amount that he or she considers appropriate for any purpose referred to in paragraph 4(a).
Matters to consider
(2) In making a grant or contribution, the Minister shall consider (a) the competitiveness and efficiency of industry; (b) the sustainable development of Canada’s natural resources; (c) the development of Canadian scientific and technological capabilities; and (d) any recommendations made by the standing committee of the House of Commons that normally considers matters related to the environment.
Limitation
(3) No grant or contribution may be made in excess of the amount of the balance to the credit of the Fund.
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2004-2005 ADVISORY BOARD Appointment of members
7. (1) The Governor in Council shall appoint an advisory board of not more than 12 members to hold office during pleasure for a term of not more than three years, which term may be renewed for one or more further terms.
Role
(2) The role of the advisory board is to advise the Minister on any matter respecting the making of grants or contributions for any of the purposes referred to in paragraph 4(a), including the types of projects that are most likely to result in significant reductions of greenhouse gas emissions and the matters referred to in paragraphs 6(2)(a) to (d).
Publication
(3) The Minister shall publish the advice given under subsection (2) within 30 days after receiving it from the advisory board.
Representation
(4) The Governor in Council may appoint any person with relevant knowledge or expertise to the advisory board, including persons from industry, institutions of learning and environmental groups.
Chairperson
(5) The Minister shall appoint one of the members as Chairperson of the advisory board.
Remuneration
(6) The members of the advisory board are to be paid, in connection with their work for the advisory board, the remuneration that may be fixed by the Governor in Council.
Travel, living and other expenses
(7) The members of the advisory board are entitled to be reimbursed, in accordance with Treasury Board directives, the travel, living and other expenses incurred in connection with their work for the advisory board while absent from their ordinary place of residence.
Meetings
(8) The Chairperson may determine the times and places at which the advisory board will meet, but it must meet at least once a year.
Accident compensation
(9) The members of the advisory board are deemed to be employees for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act.
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TECHNOLOGY INVESTMENT UNITS Creation
8. (1) Subject to subsections (2) to (5), the Minister must create technology investment units in respect of contributions made by eligible contributors to Her Majesty in right of Canada or to any fund designated by the Minister for the purposes of this subsection, for any of the purposes referred to in paragraph 4(a).
Units to be recorded in database
(2) The technology investment units are to be created in respect of a contribution by an eligible contributor in a manner that allows them to be recorded in a database established in relation to the emission requirements applicable to the eligible contributor.
When creation of units may begin
(3) Technology investment units may be created only in respect of contributions made on or after January 1, 2008.
Regulations fixing contribution rate and number of units
(4) Subject to subsection (5), the Governor in Council may, on the recommendation of the Minister of the Environment, make regulations (a) fixing the amount that must be contributed for technology investment units to be created, or the manner of calculating that amount; and (b) determining the maximum number of those units that may be created in any period specified in the regulations.
Restriction on contribution rate
(5) Until December 31, 2012, the maximum amount that may be contributed for a technology investment unit to be created may not be more than $15.
Use of units
(6) Technology investment units may only be used by the eligible contributor in respect of whom they were created and that eligible contributor may use them only in accordance with any regulations in force that govern the manner in which they may be used to meet requirements relating to emissions of greenhouse gases from industrial sources.
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2004-2005 COMING INTO FORCE Order in council
97. This Part comes into force on a day to be fixed by order of the Governor in Council. PART 15 AMENDMENTS TO THE CANADA DEPOSIT INSURANCE CORPORATION ACT
R.S., c. C-3
1996, c. 6, s. 22
CANADA DEPOSIT INSURANCE CORPORATION ACT 98. Paragraph 7(b) of the Canada Deposit Insurance Corporation Act is replaced by the following: (b) to promote and otherwise contribute to the stability of the financial system in Canada; and
2001, c. 9, s. 205
99. Paragraph 8(c) of the Act is replaced by the following: (c) a retail association within the meaning of regulations made under the Cooperative Credit Associations Act.
1992, c. 26, s. 4
100. Paragraph 11(2)(e) of the Act is repealed. 101. Paragraph 12(c) of the Act is replaced by the following: (c) so much of any one deposit as exceeds one hundred thousand dollars. 102. Subsection 13(2) of the Act is replaced by the following:
Deposits with amalgamated institution
(2) A deposit made by a person referred to in subsection (1) with an amalgamated institution after the day on which the amalgamated institution is formed shall be insured by the Corporation only to the extent that the aggregate of that person’s deposits with the amalgamated institution, exclusive of the deposit in respect of which the calculation is made, is less than one hundred thousand dollars.
1996, c. 6, s. 26(3)
103. Subsection 14(2.4) of the Act is replaced by the following:
Corporation may pay interest
(2.4) Where the Corporation makes a payment pursuant to subsection (2), the Corporation may pay, in addition to the amount the Corporation is obliged to pay, interest on that
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amount at a rate determined in accordance with rules prescribed by the by-laws for the period commencing on the date of the commencement of the winding-up in respect of the member institution that holds the deposit and ending on the date of the making of the payment in respect of the deposit, but the aggregate of the payments made under this subsection and subsection (2) in relation to the deposit shall in no case exceed one hundred thousand dollars. R.S., c. 18 (3rd Supp.), s. 54; 1991, c. 45, s. 543
104. (1) Subsection 17(1) of the Act is replaced by the following:
Insurance of federal institutions
17. (1) The Corporation shall insure the deposits held by a federal institution in the manner and to the extent provided in this Act and the by-laws.
Insurance of provincial institutions
(1.1) On the application of a provincial institution, the Corporation may insure the deposits held by the institution in the manner and to the extent provided in this Act and the by-laws, if (a) the Corporation approves the institution for deposit insurance; (b) the institution is authorized by the province of its incorporation to apply for deposit insurance; (c) the institution agrees, in carrying on its business, not to exercise powers substantially different from the powers exercisable by a company to which the Trust and Loan Companies Act applies; and (d) the Corporation is satisfied that at all times the Corporation will have adequate access to information regarding the institution.
R.S., c. 18 (3rd Supp.), s. 54 2001, c. 9, s. 210
(2) Subsection 17(3) of the Act is repealed.
105. Paragraph 29(1)(b) of the Act is replaced by the following: (b) comment on the operations of the member institution; and
1992, c. 26, s. 9(E)
106. Paragraph 30(1)(a) of the Act is repealed.
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1992, c. 26, s. 10(E)
107. (1) The portion of subsection 31(1) of the Act before paragraph (a) is replaced by the following:
Notice of termination
31. (1) Where a report has been sent or delivered under subsection 30(1) and the progress made by the member institution in remedying the breach is not satisfactory to the Corporation, the Corporation shall, by notice,
R.S., c. 18 (3rd Supp.), s. 62
(2) Paragraph 31(3)(a) of the Act is replaced by the following: (a) the Corporation is satisfied that the member institution is taking the necessary action to remedy the breach to which the notice relates; or
1996, c. 6, s. 36
(3) Subsections 31(4) and (5) of the Act are replaced by the following:
Where report on federal member institution
(4) Where a report has been sent or delivered under subsection 30(1) in respect of a federal member institution and the member institution and the Minister have been informed in accordance with subsection (1) by the Corporation that the Corporation is not satisfied with the member institution’s progress in remedying the breach to which the report relates, the Corporation may, unless the Minister advises the Corporation that the Minister is of the opinion that it is not in the public interest to do so, give the member institution not less than thirty days notice of the termination of its policy of deposit insurance.
Termination of policy
(5) The policy of deposit insurance of a federal member institution shall terminate on the expiration of the period specified in the notice given under subsection (4) or such later period not exceeding sixty days as the Corporation may determine unless, before the expiration of that period, the Corporation is satisfied that the member institution is taking the necessary action to remedy the breach to which the notice relates.
R.S., c. 18 (3rd Supp.), s. 73(1)
108. Subsection 3(1.1) of the schedule to the Act is replaced by the following:
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Joint owners
(1.1) For greater certainty, where two or more persons are joint owners of two or more deposits, the aggregate of those deposits shall be insured to a maximum of one hundred thousand dollars.
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COMING INTO FORCE Order in council
109. (1) Subject to subsection (2), the provisions of this Part come into force on a day or days to be fixed by order of the Governor in Council.
Exception
(2) Sections 101 to 103 and 108 are deemed to have come into force on February 23, 2005. PART 16
1994, c. 28
AMENDMENTS TO THE CANADA STUDENT FINANCIAL ASSISTANCE ACT 110. The Canada Student Financial Assistance Act is amended by adding the following after section 10:
Death of borrower — section 6.1 loan
10.1 (1) All obligations of a borrower in respect of a loan made under an agreement entered into under section 6.1 terminate if the borrower dies.
Death of borrower before this section in force
(2) If a borrower dies before this section comes into force, then all obligations of that borrower in respect of such a loan terminate on the day on which this section comes into force. 111. The Act is amended by adding the following after section 11:
Permanent disability of borrower — section 6.1 loan
11.1 All obligations of a borrower in respect of a loan made under an agreement entered into under section 6.1 terminate if the Minister is satisfied, on the basis of information specified by the Minister and provided to the Minister by or on behalf of the borrower, that the borrower, by reason of the borrower’s permanent disability, is or will be unable to repay the loan without exceptional hardship, taking into account the borrower’s family income.
2003, c. 15, s. 10(1)
112. (1) Paragraph (c) of the description of B in the definition “net costs” in subsection 14(6) of the Act is replaced by the following:
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2003, c. 15, s. 10(1)
(2) Paragraph (c) of the description of B in the definition “total program net costs” in subsection 14(6) of the Act is replaced by the following: (c) the amount of the outstanding principal and interest in respect of all loans referred to in paragraph (a) for which the borrower’s obligations have terminated in that loan year as a result of the death or disability of the borrower, and
2003, c. 15, s. 10(2)
(3) Paragraph 14(7)(c) of the Act is replaced by the following: (c) in respect of loans made under an agreement entered into under section 6.1, amounts in relation to a termination of a borrower’s obligations under section 10.1 or 11.1 or to a reduction in the outstanding principal resulting from the operation of regulations made under paragraph 15(o), other than regulations that provide for the repayment of student loans by borrowers on an income-contingent basis; and
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PART 17 R.S., c. C-52
AMENDMENTS TO THE CURRENCY ACT EXCHANGE FUND ACCOUNT
1993, c. 33, s. 1
113. Section 17 of the Currency Act is replaced by the following:
Exchange Fund Account continued
17. The special account in the name of the Minister known as the Exchange Fund Account, established to aid in the control and protection of the external value of the monetary unit of Canada, is continued and all assets acquired and held by or on behalf of the Minister in the Exchange Fund Account continue to be so held.
Policy
17.1 (1) The Minister may establish a policy concerning the investment of the assets held in the Exchange Fund Account, including concerning the acquisition of assets to be held in the Exchange Fund Account, based on principles that a person of ordinary prudence would apply in dealing with the property of others.
Non-delegation of power
(2) The Minister may not delegate the power to establish the policy.
Statutory Instruments Act
(3) The Statutory Instruments Act does not apply to the policy.
Power to acquire, sell, etc.
17.2 (1) The Minister may acquire or borrow assets to be held in the Exchange Fund Account, and sell or lend those assets, in order to carry out the policy.
Financial transactions
(2) The Minister may carry out any transaction of a financial nature concerning assets held in the Exchange Fund Account that is in accordance with the policy.
Agents and mandataries
(3) The Minister may appoint agents and mandataries to perform services concerning the Exchange Fund Account.
Delegation in writing
(4) The Minister may delegate the powers set out in subsections (1) to (3) only in writing.
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Crediting of Account
17.3 All amounts received by the Minister from transactions carried out under subsections 17.2(1) and (2) shall be credited to the Exchange Fund Account.
R.S., c. 3 (4th Supp.), s. 1
114. Sections 19 to 21 of the Act are replaced by the following:
Advances out of C.R.F.
19. The Minister may authorize advances to the Exchange Fund Account out of the Consolidated Revenue Fund on any terms and conditions that the Minister considers appropriate.
Net income credited to C.R.F.
20. (1) Within three months after the end of each fiscal year, the amount of the net income of the Exchange Fund Account for the fiscal year, expressed in dollars, shall be paid into the Consolidated Revenue Fund if the net income for the year is a positive amount, and shall be charged to that Fund if the net income for the year is a negative amount.
Consistency with Public Accounts
(2) The net income of the Exchange Fund Account for a fiscal year shall be determined in accordance with accounting principles consistent with those applied in preparing the Public Accounts referred to in section 64 of the Financial Administration Act.
Report to Parliament
21. (1) The Minister shall cause to be tabled before each House of Parliament a report on the operation of the Exchange Fund Account for each fiscal year within the first 60 days on which that House is sitting after the end of that fiscal year.
Contents of report
(2) The report referred to in subsection (1) shall include (a) a summary of the policy established under subsection 17.1(1); (b) the objectives of the Exchange Fund Account for that fiscal year, and a statement of whether those objectives have been met; (c) the objectives of the Exchange Fund Account for the current fiscal year; (d) the financial statements of the Exchange Fund Account; (e) a list of the agents and mandataries appointed by the Minister under subsection 17.2(3); and
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(f) the Auditor General of Canada’s report referred to in subsection 22(2). 115. Subsection 22(2) of the Act is replaced by the following: Audit
(2) In each fiscal year, the Auditor General of Canada shall audit the Exchange Fund Account and the transactions connected with the Account in any manner that he or she thinks proper and report to the Minister on the results of the audit. 116. Section 23 of the Act is repealed. TRANSITIONAL PROVISIONS
First fiscal year — payment into C.R.F.
117. The 15-month period that begins after the last calendar year for which the net income of the Exchange Fund Account was paid into or charged to the Consolidated Revenue Fund under section 20 of the Currency Act, as it read before the coming into force of this Part, is deemed to be the first fiscal year to which section 20 of that Act, as enacted by section 114 of this Act, applies.
First fiscal year — report to Parliament
118. The 15-month period that begins after the last calendar year for which the Minister of Finance reported to Parliament under section 21 of the Currency Act, as it read before the coming into force of this Part, is deemed to be the first fiscal year to which section 21 of that Act, as enacted by section 114 of this Act, applies.
COMING INTO FORCE Order in council
119. This Part comes into force on a day to be fixed by order of the Governor in Council.
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2004-2005 PART 18
AMENDMENTS TO THE DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT SERVICES ACT 1996, c. 16
DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT SERVICES ACT 120. Section 2 of the Department of Public Works and Government Services Act is amended by adding the following in alphabetical order:
“materiel” « matériel »
“materiel” includes goods; 121. Paragraphs 6(b) and (c) of the Act are replaced by the following: (b) the acquisition and provision of services, including construction services, for departments; (c) the planning and organizing of the provision of materiel and services, including construction services, required by departments; 122. Paragraphs 7(1)(b) and (c) of the Act are replaced by the following: (b) acquire materiel and services, including construction services, in accordance with any applicable regulations relating to government contracts; (c) plan and organize the provision of materiel and related services to departments including construction services, the preparation of specifications and standards, the cataloguing of materiel, the determination of aggregate requirements for materiel, the assuring of quality of materiel, and the maintenance, distribution, storage and disposal of materiel and other activities associated with the management of materiel; and 123. Section 9 of the Act is replaced by the following:
Other authorities
9. Subject to any conditions that may be imposed by the Treasury Board or any regulations that the Treasury Board may make for the purposes of this section, the Minister shall exercise the powers in relation to the acquisition
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and provision of materiel and services, including construction services but not including legal services, for the use of any department that are conferred on any minister or other authority under any Act of Parliament or any other law, except to the extent that those powers have been delegated by the Minister. 124. Section 20 of the Act is replaced by the following: Contracts
20. Despite subsection 32(1) of the Financial Administration Act but subject to any conditions that may be imposed by the Governor in Council or the Treasury Board and any regulations that the Governor in Council or the Treasury Board may make for the purposes of this section, the Minister may, on behalf of the Government of Canada, enter into contracts for the performance of any matter or thing that falls within the ambit of the Minister’s powers, duties or functions. COMING INTO FORCE
Order in council
125. This Part comes into force on a day to be fixed by order of the Governor in Council. PART 19 AMENDMENTS RELATED TO THE PREMIUM RATE PROVIDED FOR UNDER THE EMPLOYMENT INSURANCE ACT
1996, c. 23
EMPLOYMENT INSURANCE ACT
2001, c. 5, s. 9; 2003, c. 15, s. 21; 2004, c. 22, ss. 25 and 26
126. Sections 66 to 67 of the Employment Insurance Act are replaced by the following:
Chief actuary
65.3 (1) The chief actuary referred to in section 31 of the Department of Human Resources Development Act shall determine the premium rate for a year that, in the chief actuary’s opinion, based on the information provided by the Minister of Finance under section 66.2 and taking into account any regulations made under section 69, should generate just enough premium revenue during that year to cover the payments that will be made under subsection 77(1) during that year.
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2004-2005 Changes to payments
(2) If the Minister has announced, on or before October 14 of the previous year, any changes to payments to be made under paragraph 77(1)(a), (b) or (c) for a year, the chief actuary shall, at the request of the Minister, take into account those changes and make another determination of the premium rate that, in the chief actuary’s opinion, based on the information provided by the Minister of Finance under section 66.2 and taking into account any regulations made under section 69, should generate just enough premium revenue during that year to cover the payments that would be made under subsection 77(1) during that year if the changes were to commence on the date specified by the Minister.
Report to the Commission
(3) The chief actuary shall provide to the Commission a report setting out the premium rate determined under subsection (1) or (2) for a year, on or before October 14 of the previous year, and the Commission shall, as soon as possible after receiving the report, make it available to the public.
Annual premium rate setting
66. (1) Subject to subsection (2) and sections 66.1 and 66.3, the Commission shall set the premium rate for a year, taking into account (a) the principle that the premium rate should generate just enough premium revenue during that year to cover the payments that will be made under subsection 77(1) during that year, based on the information provided by the Minister of Finance under section 66.2, taking into account any regulations made under section 69, and considering any changes to payments made under subsection 77(1) that have been announced by the Minister; (b) the report of the chief actuary to the Commission for that year; and (c) any public input.
Difference year to year
(2) The premium rate for a year may not be increased or decreased by more than fifteen onehundredths of one per cent (0.15%) relative to the premium rate for the previous year.
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Time limit
(3) The Commission shall set the premium rate for a year on or before November 14 in the previous year.
Cap on rate
66.1 For 2006 and 2007, the premium rate in each year may not be greater than 1.95%.
Forecast values
66.2 The Minister of Finance shall, on or before September 30 of a year, provide to the chief actuary and the Commission the most current forecast values of the economic variables that are relevant to the determination, under section 65.3 or under subsection 66(1), as the case may be, of a premium rate for the following year.
Governor in Council
66.3 Subject to subsection 66(2) and section 66.1, on the joint recommendation of the Minister and the Minister of Finance, the Governor in Council may, on or before November 30 in a year, substitute a premium rate for the following year that is different from the one set by the Commission under subsection 66(1), if the Governor in Council considers it to be in the public interest.
Rounding percentage rates
66.4 If the calculation of a premium rate under section 65.3, 66 or 66.3 results in a rate that includes a fraction of one per cent, the resulting percentage is to be rounded to the nearest one-hundredth of one per cent or, if the resulting percentage is equidistant from two one-hundredths of one percent, to the higher of them.
Statutory Instruments Act
66.5 The Statutory Instruments Act does not apply in respect of a premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68. However, the premium rates must, as soon as possible, be published by the Commission in Part I of the Canada Gazette.
User Fees Act
66.6 For greater certainty, the User Fees Act does not apply in respect of the premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68.
Employee’s premium
67. Subject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium
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Exécution du b equal to their insurable earnings multiplied by the premium rate set under section 66 or 66.3, as the case may be.
1996, c. 11
DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT ACT 127. Section 31 of the Department of Human Resources Development Act is amended by adding the following after subsection (1):
Chief actuary
(1.1) The employee or officer who holds the position of chief actuary shall be under the direction of the Commission in the performance of the chief actuary’s functions under section 65.3 of the Employment Insurance Act. 128. The Act is amended by adding the following after section 31:
Persons who have specialized knowledge
31.1 Despite section 31, the Commission may, as it considers necessary for the purpose of assisting it in setting the premium rate under section 66 of the Employment Insurance Act, contract for the services of persons who have specialized knowledge and may fix and pay the remuneration and expenses of those persons. COORDINATING AMENDMENTS
Bill C-23
129. (1) Subsections (2) and (3) apply if Bill C-23, introduced in the 1st session of the 38th Parliament and entitled the Department of Human Resources and Skills Development Act (in this section referred to as the “other Act”), receives royal assent. (2) On the later of the coming into force of section 126 of this Act and section 28 of the other Act, (a) section 28 of the other Act is amended by adding the following after subsection (1):
Chief actuary
(1.1) The employee or officer who holds the position of chief actuary shall be under the direction of the Commission in the performance of the chief actuary’s functions under section 65.3 of the Employment Insurance Act. (b) the other Act is amended by adding the following after section 28:
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Persons who have specialized knowledge
28.1 Despite section 28, the Commission may, as it considers necessary for the purpose of assisting it in setting the premium rate under section 66 of the Employment Insurance Act, contract for the services of persons who have specialized knowledge and may fix and pay the remuneration and expenses of those persons.
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(c) subsection 65.3(1) of the Employment Insurance Act is replaced by the following: Chief actuary
65.3 (1) The chief actuary referred to in section 28 of the Department of Human Resources and Skills Development Act shall determine the premium rate for a year that, in the chief actuary’s opinion, based on the information provided by the Minister of Finance under section 66.2 and taking into account any regulations made under section 69, should generate just enough premium revenue during that year to cover the payments that will be made under subsection 77(1) during that year. (3) If section 28 of the other Act comes into force before sections 127 and 128 of this Act, then, on the day on which this Act receives royal assent, the heading before section 127 and sections 127 and 128 of this Act are repealed. PART 20
1996, c. 23
AMENDMENTS TO THE EMPLOYMENT INSURANCE ACT (PROVINCIAL PLANS) 130. Section 23 of the Employment Insurance Act is amended by adding the following after subsection (3.4):
Limitation
(3.5) If benefits are payable to a claimant for the reasons set out in this section and any allowances, money or other benefits are payable to the claimant for the same reasons under a provincial law, the benefits payable to the claimant under this Act are to be reduced or eliminated as prescribed. 131. The Act is amended by adding the following after section 153.1:
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2004-2005 PART VIII.2
REGULATIONS — PROVINCIAL PLANS Regulations
153.2 (1) Despite any other provisions of this Act, if the Government of Canada has entered into an agreement with a province in respect of a provincial law that has the effect of reducing or eliminating special benefits payable as described in subsection 69(2), the Commission may, with the approval of the Governor in Council, for the purposes of implementing the agreement and taking into account the application or effect of the provincial law, make any regulations that it considers necessary, including regulations (a) respecting the manner in which and the extent to which any provision of this Act or the regulations applies; and (b) adapting any provision of this Act or the regulations.
Regulations
(2) The regulations may provide for (a) the making of any financial adjustments and for the crediting or charging of the amount of any of those adjustments to the Employment Insurance Account, including (i) refunds of overpayments with respect to employees’ premiums, (ii) adjustment payments between the province and the Government of Canada with respect to premiums, and (iii) reimbursement by the province of benefits paid by the Government of Canada in accordance with any administrative agreement between the province and the Government of Canada; (b) the exchange of any information obtained under the provincial law or this Act; and (c) the administration of benefits payable under this Act to persons employed or residing in the province or who have made a claim under the provincial law, and the increase or decrease in the amount of benefits
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payable and in the number of weeks for which benefits may be paid under this Act to and in respect of those persons. PART 21 AMENDMENTS TO THE FINANCIAL ADMINISTRATION ACT R.S., c. F-11
FINANCIAL ADMINISTRATION ACT
1996, c. 18, s. 3
132. Section 7.1 of the Financial Administration Act is replaced by the following:
Group insurance and benefit programs
7.1 (1) The Treasury Board may establish or modify any group insurance or other benefit programs for employees of the public service of Canada and any other persons or classes of persons it may designate to be members of those programs, may take any measure necessary for that purpose, including contracting for services, may set any terms and conditions in respect of those programs, including those relating to premiums, contributions, benefits, management, control and expenditures and may audit and make payments in respect of those programs, including payments relating to premiums, contributions, benefits and other expenditures.
Remainder of Act does not apply
(2) This Act, other than this section, does not apply to any contributions or other payments made or premiums paid by the Treasury Board or the members in respect of any program established or modified pursuant to subsection (1) or any benefits received by the members of such a program.
Incorporation by letters patent
7.2 (1) On the recommendation of the National Joint Council of the Public Service, the President of the Treasury Board may issue letters patent of incorporation that take effect on the date stated in them for a corporation without share capital that is charged with the administration of any group insurance or benefit program described in subsection 7.1(1).
Content of letters patent
(2) The letters patent must set out (a) the name of the corporation;
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Exécution du b (b) the programs described in subsection 7.1(1) in respect of which the corporation is charged with the administration; (c) the objects and powers of the corporation necessary for it to fulfil its purpose under subsection (1); (d) the appointment and the operations of the corporation’s board of directors; (e) the corporation’s reporting obligations; (f) the corporation’s obligations with respect to audits of its accounts and financial transactions by an independent auditor; (g) the code of conduct for the corporation’s directors and officers; and (h) any other provision that is necessary to fulfil the corporation’s purpose.
Supplementary letters patent
(3) The President of the Treasury Board may, on the recommendation of the National Joint Council of the Public Service, after consulting with the board of directors, issue supplementary letters patent amending the corporation’s letters patent and the supplementary letters patent take effect on the date stated in them.
Statutory Instruments Act
(4) The corporation’s letters patent and supplementary letters patent are not regulations within the meaning of the Statutory Instruments Act. However, they must be published in the Canada Gazette.
Capacity of a natural person
(5) The corporation has, subject to its letters patent and this Act, the capacity of a natural person.
Status of corporation
(6) The corporation is neither a Crown corporation nor an agent of Her Majesty.
Board of directors
7.3 The corporation’s board of directors consists of (a) one director appointed by the President of the Treasury Board, on the recommendation of the National Joint Council of the Public Service, who is the chairperson;
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(b) one director appointed by the President of the Treasury Board, on the recommendation of the National Joint Council of the Public Service, who, in the opinion of the President, represents the pensioners; (c) four directors appointed by the President of the Treasury Board; and (d) four directors appointed by that portion of the National Joint Council of the Public Service that represents the employees. Regulations
7.4 The Treasury Board may make regulations respecting the governance of the corporation, including regulations that adapt any provisions of the Canada Business Corporations Act and the Canada Corporations Act and any regulations made under those Acts for the purpose of applying those provisions as adapted to the corporation.
Replacement of “chairman”
133. The amended by man” with wherever it sions:
English version of the Act is replacing the expression “chairthe expression “chairperson” occurs in the following provi(a) the definition “chairman” in subsection 83(1); (b) subsection 102(2); (c) section 106; (d) subsection 107(1); (e) section 108; and (f) section 154. COORDINATING AMENDMENTS 2003, c. 22
134. On the later of the coming into force of section 7 of the Public Service Modernization Act, chapter 22 of the Statutes of Canada, 2003, and the coming into force of section 132 of this Act, subsection 7.1(1) of the English version of the Financial Administration Act is replaced by the following:
Group insurance and benefit programs
7.1 (1) The Treasury Board may establish or modify any group insurance or other benefit programs for employees of the federal public administration and any other persons or classes of persons it may designate to be members of
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those programs, may take any measure necessary for that purpose, including contracting for services, may set any terms and conditions in respect of those programs, including those relating to premiums, contributions, benefits, management, control and expenditures and may audit and make payments in respect of those programs, including payments relating to premiums, contributions, benefits and other expenditures. Bill C-21
135. If Bill C-21, introduced in the first session of the thirty-eighth Parliament and entitled the Canada Not-for-profit Corporations Act (in this section referred to as the “other Act”), receives royal assent, then, on the later of the coming into force of section 132 of this Act and section 307 of the other Act, section 7.4 of the Financial Administration Act is replaced by the following:
Regulations
7.4 The Treasury Board may make regulations respecting the governance of the corporation, including regulations that adapt any provisions of the Canada Business Corporations Act and the Canada Not-for-profit Corporations Act and any regulations made under those Acts for the purpose of applying those provisions as adapted to the corporation. PART 22
R.S., c. O-9
AMENDMENTS TO THE OLD AGE SECURITY ACT
1998, c. 21, s. 108(1); 1999, c. 22, s. 88(1); 2000, c. 12, par. 207(1)(a)
136. Subsections 12(1) and (2) of the Old Age Security Act are replaced by the following:
Amounts on April 1, 2005
12. (1) The amount of the supplement that may be paid to a pensioner for any month in the payment quarter commencing on April 1, 2005 is, (a) in the case of a person other than a person described in paragraph (b), five hundred and sixty-two dollars and ninety-three cents, and
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(b) in the case of a person who, on the day immediately before that payment quarter, had a spouse or common-law partner to whom a pension may be paid for any month in that payment quarter, (i) in respect of any month in that payment quarter before the first month for which a pension may be paid to the spouse or common-law partner, five hundred and sixty-two dollars and ninety-three cents, and (ii) in respect of any month in that payment quarter commencing with the first month for which a pension may be paid to the spouse or common-law partner, three hundred and sixty-six dollars and sixtyseven cents, minus one dollar for each full two dollars of the pensioner’s monthly base income. Increase on January 1, 2006
(1.1) The amount of the supplement that may be paid to a pensioner for any month in the payment quarter commencing on January 1, 2006 is the amount of the supplement that would otherwise be payable plus (a) eighteen dollars, in the case of a person described in paragraph (1)(a) or subparagraph (1)(b)(i); and (b) fourteen dollars and fifty cents, in the case of a person described in subparagraph (1)(b)(ii).
Increase on January 1, 2007
(1.2) The amount of the supplement that may be paid to a pensioner for any month in the payment quarter commencing on January 1, 2007 is the amount of the supplement that would otherwise be payable plus (a) eighteen dollars, in the case of a person described in paragraph (1)(a) or subparagraph (1)(b)(i); and (b) fourteen dollars and fifty cents, in the case of a person described subparagraph (1)(b)(ii).
Indexation
(2) Subject to subsections (1.1) and (1.2), the amount of the supplement that may be paid to a pensioner for any month in any payment quarter commencing after June 30, 2005 is the amount obtained by multiplying
Exécution du b
2004-2005
(a) the maximum amount of the supplement that might have been paid to the pensioner for any month in the three-month period immediately before that payment quarter by (b) the ratio that the Consumer Price Index for the first adjustment quarter that relates to that payment quarter bears to the Consumer Price Index for the second adjustment quarter that relates to that payment quarter, minus one dollar for each full two dollars of the pensioner’s monthly base income. R.S., c. 34 (1st Supp.), s. 5(1); 2000, c. 12, s. 198(1) and par. 208(1)(e)
“supplement equivalent” « valeur du supplément »
“supplement equivalent for the survivor” « valeur du supplément pour le survivant »
137. (1) The definitions “supplement equivalent” and “supplement equivalent for the survivor” in subsection 22(1) of the Act are replaced by the following: “supplement equivalent” means, in respect of any month in a payment quarter, the amount of the supplement that would be payable for that month under subsection 12(1), (1.1), (1.2), (2), (3) or (4), as the case may be, to a pensioner whose spouse or common-law partner is also a pensioner when both the pensioner and the spouse or common-law partner have no income in the base calendar year and both are in receipt of a full pension; “supplement equivalent for the survivor” means, in respect of any month in a payment quarter, the amount determined under subsection (4.1), (4.2), (4.3) or (4.4), as the case may be. (2) Section 22 of the Act is amended by adding the following after subsection (4):
Supplement equivalent for the survivor
(4.1) The amount of the supplement equivalent for the survivor is (a) four hundred and fifty-four dollars and nine cents, for any month in the payment quarter commencing on April 1, 2005; (b) the amount of the supplement equivalent for the survivor that would otherwise be payable plus eighteen dollars, for any month in the payment quarter commencing on January 1, 2006; and
C. 30
Budget Implem
(c) the amount of the supplement equivalent for the survivor that would otherwise be payable plus eighteen dollars, for any month in the payment quarter commencing on January 1, 2007. Indexation of supplement equivalent for the survivor
(4.2) Subject to paragraphs (4.1)(b) and (c), the amount of the supplement equivalent for the survivor for any month in a payment quarter commencing after June 30, 2005 is the amount obtained by multiplying (a) the amount of the supplement equivalent for the survivor for any month in the threemonth period immediately before that payment quarter by (b) the ratio that the Consumer Price Index for the first adjustment quarter that relates to that payment quarter bears to the Consumer Price Index for the second adjustment quarter that relates to that payment quarter.
No decrease
(4.3) Despite subsection (4.2), the amount of the supplement equivalent for the survivor for any month in a payment quarter may not be less than the amount of the supplement equivalent for the survivor for any month in the threemonth period immediately before that payment quarter.
Reduction in Consumer Price Index
(4.4) If, in relation to any payment quarter, the Consumer Price Index for the first adjustment quarter is lower than the Consumer Price Index for the second adjustment quarter, (a) no adjustment of the supplement equivalent for the survivor is to be made under subsection (4.2) in respect of that payment quarter; and (b) no adjustment of the supplement equivalent for the survivor is to be made under that subsection in respect of any subsequent payment quarter until, in relation to a subsequent payment quarter, the Consumer Price Index for the first adjustment quarter that relates to that subsequent payment quarter is higher than the Consumer Price Index for the second adjustment quarter that relates to the payment quarter referred to in paragraph (a), in which case the second adjustment quarter that relates to the payment
Exécution du b
2004-2005
quarter referred to in that paragraph is deemed to be the second adjustment quarter that relates to that subsequent payment quarter. PART 23 PAYMENTS TO CERTAIN PROVINCES AND TERRITORIES PAYMENT TO QUEBEC Payment of $200,000,000
138. (1) For the purposes of giving effect to the Canada–Quebec Final Agreement on the Quebec Parental Insurance Plan and to support its implementation, the Minister of Finance may make a cash payment of two hundred million dollars to Quebec.
Payment out of C.R.F.
(2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the time and in the manner that the Minister of Finance considers appropriate. PAYMENT TO BRITISH COLUMBIA
Payment of $100,000,000
139. (1) The Minister of Finance may make a cash payment of one hundred million dollars to British Columbia to assist the province in meeting the costs arising from the mountain pine beetle infestation, including the costs of damages caused by the infestation and of measures to combat the spread of the infestation.
Payment out of C.R.F.
(2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the time and in the manner that the Minister of Finance considers appropriate. PAYMENT TO SASKATCHEWAN
Payment of $6,500,000
140. (1) The Minister of Finance may make a cash payment of six million and five hundred thousand dollars to Saskatchewan.
Payment out of C.R.F.
(2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the time and in the manner that the Minister of Finance considers appropriate.
C. 30
Budget Implem PAYMENT TO YUKON
Payment of $13,700,000
141. (1) The Minister of Finance may make a cash payment of thirteen million and seven hundred thousand dollars to Yukon.
Payment out of C.R.F.
(2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the time and in the manner that the Minister of Finance considers appropriate. PAYMENT TO THE NORTHWEST TERRITORIES
Payment of $22,500,000
142. (1) The Minister of Finance may make a cash payment of twenty two million and five hundred thousand dollars to the Northwest Territories.
Payment out of C.R.F.
(2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the time and in the manner that the Minister of Finance considers appropriate. PAYMENT TO NUNAVUT
Payment of $21,800,000
143. (1) The Minister of Finance may make a cash payment of twenty one million and eight hundred thousand dollars to Nunavut.
Payment out of C.R.F.
(2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the time and in the manner that the Minister of Finance considers appropriate.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 34 An Act to establish the Department of Human Resources and Skills Development and to amend and repeal certain related Acts
ASSENTED TO 20th JULY, 2005 BILL C-23
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to establish the Department of Human Resources and Skills Development and to amend and repeal certain related Acts”.
SUMMARY This enactment establishes the Department of Human Resources and Skills Development over which presides the Minister of Human Resources and Skills Development. It defines the powers, duties and functions of the Minister as well as those of the Minister of Labour and of the Canada Employment Insurance Commission. This enactment also sets out rules for the protection and the making available of personal information obtained under departmental programs.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO ESTABLISH THE DEPARTMENT OF HUMAN RESOURCES AND SKILLS DEVELOPMENT AND TO AMEND AND REPEAL CERTAIN RELATED ACTS
SHORT TITLE 1.
Short title INTERPRETATION
2. Definitions PART 1 DEPARTMENT OF HUMAN RESOURCES AND SKILLS DEVELOPMENT ESTABLISHMENT
3. Department established
4. Deputy Minister POWERS, DUTIES AND FUNCTIONS OF THE MINISTER
5. Powers, duties and functions
6. Powers
7. Programs INTERDEPARTMENTAL SERVICES
8. Services
9. Committees
COMMITTEES
GENERAL PROVISIONS 10.
Agreements
11. Delegation
12. Oaths and affidavits
13. Fees for services and use of facilities
14. Fees for products, rights and privileges
15. Fees for regulatory processes and approvals
16. Publication
17. Power to make regulations
i PART 2 MINISTER OF LABOUR 18.
Minister of Labour
19. Programs PART 3 CANADA EMPLOYMENT INSURANCE COMMISSION CONTINUATION OF THE COMMISSION
20. Commission
21. Tenure, remuneration and conditions of office
22. Chairperson
23. Voting POWERS, DUTIES AND FUNCTIONS OF THE COMMISSION
24. Powers, duties and functions of the Commission
25. Rules
26. Agent of Her Majesty ORGANIZATION AND OPERATION OF THE COMMISSION
27. Head office
28. Staff
29. Audit by Auditor General
AUDIT
PART 4 PROTECTION OF PERSONAL INFORMATION 30.
Definitions
31. Purpose
32. Protection of information
33. Availability of information on request of an individual
34. Availability of information for a program
35. Availability of information to Department of Social Development
36. Availability of information to provincial authorities
37. Public interest
38. Research or statistical purposes
39. Use of information for research purposes
40. Evidence and production of documents
41. Agreements authorizing the obtaining of information
42. Offence
ii 43.
Regulations PART 5 CANADA EDUCATION SAVINGS GRANTS INTERPRETATION
44. Definitions
45. Purpose
PURPOSE OF PART
PAYMENTS 46.
Authority to pay CES grants GENERAL
47. Recovery of payments and interest
48. Regulations PART 6
TRANSITIONAL PROVISIONS, CONSEQUENTIAL AND RELATED AMENDMENTS, COORDINATING AMENDMENTS, REPEAL AND COMING INTO FORCE TRANSITIONAL PROVISIONS 49.
Minister, Deputy Minister and Associate Deputy Minister
50. Canada Employment Insurance Commission — Chairperson
51. Transfer of powers, duties and functions
52. Transfer of appropriations
53. No Minister of Labour
54. Student financial assistance
55. Assistance for long-service employees
56. Repeal of sections 127 and 128 of the Employment Insurance Act
57. Canada education savings grant CONSEQUENTIAL AND RELATED AMENDMENTS
58-61.
Access to Information Act
62. Canada Labour Code
63. Canada Student Financial Assistance Act
64. Employment Insurance Act
65-67.
Financial Administration Act
68-71.
Income Tax Act
72-74.
Privacy Act
75-76.
Public Sector Compensation Act
iv 77.
Salaries Act
78. Canada Student Financial Assistance Regulations CHANGES IN TERMINOLOGY
79-81.
Changes in terminology COORDINATING AMENDMENTS
82. Public Service Modernization Act
83. Bill C-5 REPEAL
84. Department of Human Resources Development Act
85. Order in council
COMING INTO FORCE
53-54 ELIZABETH II —————— CHAPTER 34 An Act to establish the Department of Human Resources and Skills Development and to amend and repeal certain related Acts
[Assented to 20th July, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Department of Human Resources and Skills Development Act. INTERPRETATION
Definitions
2. The following definitions apply in this Act.
“Commission” « Commission »
“Commission” means the Canada Employment Insurance Commission continued by section 20.
“Minister” « ministre »
“Minister” means the Minister of Human Resources and Skills Development. PART 1 DEPARTMENT OF HUMAN RESOURCES AND SKILLS DEVELOPMENT ESTABLISHMENT
Department established
3. (1) There is hereby established a department of the Government of Canada called the Department of Human Resources and Skills Development over which the Minister of Human Resources and Skills Development, appointed by commission under the Great Seal, shall preside.
C. 34
Human Resources and Skills Development Canada
(2) The expressions “Human Resources and Skills Development Canada” and “Ressources humaines et Développement des compétences Canada” in any document issued or executed in relation to the powers, duties and functions conferred on the Minister by this or any other Act are deemed to be references to the “Department of Human Resources and Skills Development” and the “ministère des Ressources humaines et du Développement des compétences”, respectively.
Minister
(3) The Minister holds office during pleasure and has the management and direction of the Department.
Deputy Minister
4. (1) The Governor in Council may appoint an officer called the Deputy Minister of Human Resources and Skills Development to hold office during pleasure and to be the deputy head of the Department.
Associate Deputy Ministers
(2) The Governor in Council may appoint one or more Associate Deputy Ministers of Human Resources and Skills Development to hold office during pleasure and each shall have the rank and status of a deputy head of a department and exercise, under the Deputy Minister of Human Resources and Skills Development, the powers and perform the duties and functions as deputies of the Minister and otherwise that the Minister may specify.
Deputy Minister of Labour
(3) The Governor in Council may designate the Deputy Minister of Human Resources and Skills Development or one of the Associate Deputy Ministers to be Deputy Minister of Labour.
Department of Human Resou
POWERS, DUTIES AND FUNCTIONS OF THE MINISTER Powers, duties and functions
5. (1) The powers, duties and functions of the Minister extend to and include all matters relating to human resources and skills development in Canada over which Parliament has jurisdiction and which are not by law assigned to any other Minister, department, board or agency of the Government of Canada.
Exercise of powers
(2) The Minister shall exercise the powers and perform the duties and functions assigned by subsection (1) with a view to improving the standard of living and quality of life of all
2004-2005
Ministère des Ressources humaines et Canadians by promoting a highly skilled and mobile workforce and an efficient and inclusive labour market.
Powers
6. In exercising the powers and performing the duties or functions assigned to the Minister under this or any other Act, the Minister may (a) subject to the Statistics Act, collect, analyse, interpret, publish and distribute information relating to human resources and skills development; and (b) cooperate with provincial authorities with a view to coordinating efforts for human resources and skills development.
Programs
7. The Minister may, in exercising the powers and performing the duties and functions assigned by this Act, establish and implement programs designed to support projects or other activities that contribute to the development of the human resources of Canada and the skills of Canadians, and the Minister may make grants and contributions in support of the programs. INTERDEPARTMENTAL SERVICES
Services
8. (1) The Department and the Commission may provide services to, and receive services from, the Department of Social Development.
Amounts recovered
(2) The Minister may, with the approval of the Treasury Board, fix the amounts or the manner of determining the amounts to be recovered for services provided to the Department of Social Development. The amounts may not exceed the cost of providing the services.
Amounts received
(3) Subject to conditions imposed by the Treasury Board, any amounts received by the Department for services may be used by the Department for its purposes. COMMITTEES
Committees
9. (1) The Minister may establish advisory and other committees and provide for their membership, duties, functions and operation.
C. 34
Remuneration
(2) Members of a committee shall be paid, in connection with their work for the committee, the remuneration that may be fixed by the Governor in Council.
Travel, living and other expenses
(3) Members of a committee are entitled to be reimbursed, in accordance with Treasury Board directives, for the travel, living and other expenses incurred in connection with their work for the committee while absent, in the case of full-time members, from their ordinary place of work or, in the case of part-time members, from their ordinary place of residence.
Department of Human Resou
GENERAL PROVISIONS Agreements
10. For the purpose of facilitating the formulation, coordination and implementation of any program or policy relating to the powers, duties and functions conferred by this Act, the Minister may enter into agreements with a province or a provincial public body, financial institutions and other persons or bodies that the Minister considers appropriate.
Delegation
11. The Minister may authorize the Minister of Labour, the Commission or any other person or body, or member of a class of persons or bodies, to exercise any power or perform any duty or function of the Minister.
Oaths and affidavits
12. A person or member of a class of persons employed by the Department and authorized by the Deputy Minister and any other person or member of a class of persons authorized by the Minister may, in the course of their duties, administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the performance of their duties, and every person so authorized has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
Fees for services and use of facilities
13. (1) The Minister may, subject to any regulations that the Treasury Board may make for the purposes of this section, fix the fees to be paid for a service or the use of a facility provided by the Minister, the Department, the Commission or any other board or agency of the Government of Canada for which the Minister has responsibility.
2004-2005
Ministère des Ressources humaines et
Amount not to exceed cost
(2) Fees that are fixed under subsection (1) may not exceed the cost to Her Majesty in right of Canada of providing the service or the use of the facility.
Fees for products, rights and privileges
14. The Minister may, subject to any regulations that the Treasury Board may make for the purposes of this section, fix the fees to be paid for products, rights and privileges provided by the Minister, the Department, the Commission or any other board or agency of the Government of Canada for which the Minister has responsibility.
Fees for regulatory processes and approvals
15. (1) The Minister may, subject to any regulations that the Treasury Board may make for the purposes of this section, fix the fees to be paid for regulatory processes or approvals provided by the Minister, the Department, the Commission or any other board or agency of the Government of Canada for which the Minister has responsibility.
Amount
(2) Fees that are fixed under subsection (1) may not in the aggregate exceed an amount sufficient to compensate Her Majesty in right of Canada for any reasonable outlays incurred by Her Majesty for providing the regulatory processes or approvals.
Publication
16. (1) The Minister shall, within thirty days after the day on which the Minister fixes a fee under any of sections 13 to 15, publish the fee in the Canada Gazette.
Reference to Scrutiny Committee
(2) A fee fixed under any of sections 13 to 15 shall stand referred to the Committee referred to in section 19 of the Statutory Instruments Act to be reviewed and scrutinized as if it were a statutory instrument.
Power to make regulations
17. The Treasury Board may make regulations for the purposes of sections 13 to 15. PART 2 MINISTER OF LABOUR
Minister of Labour
18. (1) A Minister of Labour may be appointed by commission under the Great Seal to hold office during pleasure.
C. 34
Powers, duties and functions
(2) The powers, duties and functions of the Minister of Labour extend to and include all matters relating to labour over which Parliament has jurisdiction and which are not by law assigned to any other department, board or agency of the Government of Canada. They are to be exercised with the objective of promoting safe, healthy, fair, stable, cooperative and productive workplaces.
No Minister of Labour appointed
(3) If no Minister of Labour is appointed under subsection (1),
Department of Human Resou
(a) the Minister shall exercise the powers and perform the duties and functions of the Minister of Labour; and (b) every reference to the Minister of Labour in any Act of Parliament or in any order, regulation or other instrument made under an Act of Parliament shall, unless the context otherwise requires, be read as a reference to the Minister. Use of departmental services and facilities
(4) The Minister of Labour shall make use of the services and facilities of the Department and may authorize employees of the Department to exercise any power or perform any duty or function of the Minister of Labour.
Programs
19. The Minister of Labour may, in exercising the powers and performing the duties and functions assigned by subsection 18(2), establish and implement programs designed to support projects or other activities that promote safe, healthy, fair, stable, cooperative and productive workplaces, and the Minister may make grants and contributions in support of the programs. PART 3 CANADA EMPLOYMENT INSURANCE COMMISSION CONTINUATION OF THE COMMISSION
Commission
Commissioners
20. (1) The Canada Employment Insurance Commission, consisting of four commissioners to be appointed by the Governor in Council, is continued. (2) The four commissioners shall be
2004-2005
Ministère des Ressources humaines et (a) the Deputy Minister of Human Resources and Skills Development, who shall be the Chairperson of the Commission; (b) an Associate Deputy Minister, who shall be the Vice-Chairperson of the Commission; (c) a person appointed after consultation with organizations representative of workers; and (d) a person appointed after consultation with organizations representative of employers.
Employment Insurance Canada
(3) The expressions “Employment Insurance Canada” and “Assurance-emploi Canada” in any document issued or executed in relation to the matters set out in section 24 are deemed to be references to the “Canada Employment Insurance Commission” and the “Commission de l’assurance-emploi du Canada”, respectively.
Tenure, remuneration and conditions of office
21. (1) Commissioners, other than the Chairperson and Vice-Chairperson, (a) shall be appointed by the Governor in Council to hold office during good behaviour for a term not exceeding five years but may be removed by the Governor in Council at any time for cause; (b) are eligible for reappointment on the expiration of each term of office; (c) shall receive the remuneration that is fixed by the Governor in Council; (d) are deemed to be employed in the Public Service for the purposes of the Public Service Superannuation Act and to be employed in the public service of Canada for the purposes of the Government Employees Compensation Act and any regulations made pursuant to section 9 of the Aeronautics Act; and (e) shall devote the whole of their time to the performance of the duties and functions of the office of commissioner and shall not accept or hold any office or employment or carry on any activity inconsistent with their duties and functions.
C. 34
Tenure, remuneration and conditions of office — acting
(2) In the event of the absence or incapacity of a commissioner other than the Chairperson or Vice-Chairperson or if the office is vacant, the Governor in Council may designate a person to act as a commissioner for the period of the absence, incapacity or vacancy and the person so designated has and may exercise all the powers and perform all the duties and functions of a commissioner, unless the Governor in Council specifies otherwise.
Chairperson
22. (1) The Chairperson of the Commission is the chief executive officer of the Commission. The Chairperson supervises the work of the Commission and presides at its meetings.
ViceChairperson
(2) The Vice-Chairperson of the Commission exercises the powers and performs the duties and functions under the Chairperson that the Chairperson may specify.
Acting Chairperson
(3) In the event of the absence or incapacity of the Chairperson or if the office of Chairperson is vacant, the Vice-Chairperson has and may exercise all the powers and perform all the duties and functions of the Chairperson.
Acting ViceChairperson
(4) In the event of the absence or incapacity of the Vice-Chairperson, if the office of ViceChairperson is vacant or if the Vice-Chairperson is acting as Chairperson pursuant to subsection (3), the Governor in Council may designate a person to act as Vice-Chairperson for the period of the absence, incapacity or vacancy or the period during which the Vice-Chairperson is acting as Chairperson, and the person so designated has and may exercise all the powers and perform all the duties and functions of the Vice-Chairperson, unless the Governor in Council specifies otherwise.
Voting
23. The Vice-Chairperson may not vote at any meeting of the Commission unless the ViceChairperson is acting for or on behalf of the Chairperson.
Department of Human Resou
POWERS, DUTIES AND FUNCTIONS OF THE COMMISSION Powers, duties and functions of the Commission
24. (1) The Commission shall exercise the powers and perform the duties and functions
2004-2005
Ministère des Ressources humaines et (a) that are required by the Minister or by or pursuant to an Act of Parliament in relation to employment insurance, employment services and the development and utilization of labour market resources; and (b) that are required by order of the Governor in Council or by or pursuant to an Act of Parliament in relation to other matters.
Agreements with other countries
(2) With the approval by order of the Governor in Council, the Commission may, notwithstanding any other Act of Parliament, enter into agreements with the governments of other countries to establish reciprocal arrangements relating to any matter set out in subsection (1).
Directions to Commission
(3) The Commission shall comply with any directions given to it from time to time by the Minister respecting the exercise of its powers or the performance of its duties and functions.
Rules
25. (1) The Commission may make rules respecting the calling of meetings of the Commission and generally respecting the conduct of its business.
Minutes of meetings
(2) Minutes shall be recorded of all formal meetings of the Commission.
Agent of Her Majesty
26. (1) The Commission is a body corporate and is for all purposes an agent of Her Majesty in right of Canada and it may exercise its powers only as an agent of Her Majesty in that right.
Contracts
(2) The Commission may, on behalf of Her Majesty in right of Canada, enter into contracts in the name of Her Majesty or in the name of the Commission. ORGANIZATION AND OPERATION OF THE COMMISSION
Head office
27. (1) The head office of the Commission shall be in the National Capital Region as described in the schedule to the National Capital Act or at any other place in Canada that may be designated by order of the Governor in Council.
C. 34
Residence of commissioners
(2) Each commissioner shall reside in the National Capital Region or at the place designated by the Governor in Council under subsection (1), or within reasonable commuting distance of that region or place.
Staff
28. (1) The officers and employees necessary for the proper conduct of the business of the Commission shall be employees of the Department.
Agents
(2) The Commission may enter into contracts with agents in or for locations where the Commission considers it desirable to do so.
Delegation
(3) The Commission may authorize any person or body, or member of a class of persons or bodies, to exercise powers or perform duties and functions of or delegated to the Commission, and any such authorized person or body or class of persons or bodies may exercise specified powers or perform specified duties and functions.
Department of Human Resou
AUDIT Audit by Auditor General
29. The Auditor General of Canada shall annually audit the accounts and financial transactions of the Commission for the previous fiscal year. The Auditor General shall also audit the Employment Insurance Account established by section 71 of the Employment Insurance Act, and a report of that audit shall be made to the Minister. PART 4 PROTECTION OF PERSONAL INFORMATION
Definitions
30. (1) The following definitions apply in this Part.
“administration” « mise en oeuvre »
“administration”, in respect of programs, includes development, operation and evaluation.
“federal institution” « institution fédérale »
“federal institution” means a department or any other body referred to in a schedule to the Financial Administration Act.
2004-2005 “information” « renseignements »
“program” « programme »
Ministère des Ressources humaines et “information” means personal information as defined in section 3 of the Privacy Act, except that the portion of that definition between paragraphs (i) and (j) shall be read as “but, for the purposes of this Part, does not include”. “program”, except in subsection (2), means any program the administration or enforcement of which is the responsibility of the Minister or the Commission and includes any legislation, policy or activity the administration or enforcement of which is their responsibility.
“public officer” « fonctionnaire public »
“public officer” means an officer or employee of a federal institution, a prescribed individual or a member of a prescribed class of individuals.
Interpretation
(2) For the purposes of this Part, a reference to the Minister includes the Minister of Labour in respect of any program, legislation, policy or activity the administration or enforcement of which is the responsibility of the Minister of Labour.
Exclusion
(3) This Part does not apply to the making available of information referred to in subsection 139(5) of the Employment Insurance Act.
Purpose
31. This Part sets out the rules that apply to the protection and the making available of information that is obtained by the Minister or the Commission under a program or prepared from that information. This Part also sets out principles for the use of information for research purposes.
Protection of information
32. Information is privileged and shall not be made available except as authorized by this Part.
Availability of information on request of an individual
33. (1) In addition to an individual’s right of access under section 12 of the Privacy Act, and subject to the exemptions and exclusions provided in that Act, information may be made available to the individual on their request in writing to the Minister.
C. 34
Availability of information to representatives and members of Parliament
(2) On the conditions that the Minister considers advisable, and subject to the exemptions and exclusions provided in the Privacy Act, information may be made available to an individual or their representative, or to a member of Parliament inquiring on behalf of an individual, if the information is relevant to the making of an application or the receipt of a benefit or other assistance by the individual under a program, or is relevant to any other matter that affects the individual under a program.
Availability of information for a program
34. (1) Information may be made available to any person or body for the administration or enforcement of the program for which it was obtained or prepared.
Availability of information within the Department
(2) Information may be made available to the Commission or a public officer of the Department for the administration or enforcement of a program.
Availability of information to Department of Social Development
35. (1) Information may be made available to the Minister of Social Development, or any public officer of the Department of Social Development, for the administration or enforcement of the Canada Pension Plan, the Old Age Security Act or a program as defined in section 24 of the Department of Social Development Act.
Availability of information to other federal institutions
(2) Information may be made available to a minister or a public officer of a prescribed federal institution, other than the Department of Social Development, for the administration or enforcement of a prescribed federal or provincial law or activity if the Minister considers it advisable and the information is made available subject to conditions agreed upon by the Minister and the federal institution.
Secondary release of information
(3) Information obtained under subsection (2) shall not be made available to any other person or body unless the Minister considers it advisable, the information is made available for the same purpose and it is subject to conditions agreed upon by the Minister and the federal institution.
Department of Human Resou
2004-2005
Ministère des Ressources humaines et
Availability of information to provincial authorities
36. (1) Information may be made available to the government of a province, or to a public body created under the law of a province, for the administration or enforcement of a federal law or activity or a provincial law if the Minister considers it advisable and the information is made available subject to conditions agreed upon by the Minister and the government or body.
Availability of information to foreign states and bodies
(2) Information may be made available to the government of a foreign state, an international organization of states or an international organization established by the governments of states, or any institution of any such government or organization, for the administration or enforcement of a law if the Minister considers it advisable and the information is made available subject to conditions agreed upon by the Minister and the government, organization or institution.
Secondary release of information
(3) Information obtained under this section by a government, public body, organization or institution shall not be made available to any other person or body unless the Minister considers it advisable, the information is made available for the same purpose and it is subject to conditions agreed upon by the Minister and the government, public body, organization or institution.
Public interest
37. (1) Despite sections 33 to 36, information may be made available if the Minister is of the opinion that the public interest in disclosure clearly outweighs any invasion of privacy that could result from the disclosure or that disclosure would clearly benefit the individual to whom the information relates.
Notice of disclosure
(2) The Minister shall notify the Privacy Commissioner appointed under section 53 of the Privacy Act in writing of any disclosure of information under subsection (1) prior to the disclosure where reasonably practicable or in any other case without delay after the disclosure. The Privacy Commissioner may, if he or she deems it appropriate, notify the individual to whom the information relates of the disclosure.
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Research or statistical purposes
38. Information may be made available for research or statistical purposes to any person or body, including a person or body referred to in subsection 35(2) or (3) or section 36, if
Department of Human Resou
(a) the Minister is of the opinion that the research or statistical purposes are consistent with the principles set out in paragraphs 39(1)(a) to (e); (b) the Minister is of the opinion that the purpose for which the information is made available cannot reasonably be accomplished unless the information is provided in a form that may identify the individual to whom it relates; and (c) the information is made available subject to conditions set out in an agreement between the Minister and the person or body, and the person or body undertakes in the agreement not to subsequently disclose the information in a form that could reasonably be expected to identify the individual to whom it relates.
Use of information for research purposes
39. (1) The use of information by the Minister and by public officers of the Department for policy analysis, research or evaluation purposes shall be guided by the following principles: (a) the object of the policy analysis, research or evaluation is consistent with the powers, duties and functions of the Minister; (b) the use of the information is consistent with any agreement under which the information was obtained; (c) the results of the policy analysis, research or evaluation will be made available only in accordance with the provisions of this Part and any agreements under which the information was obtained; (d) the policy analysis, research or evaluation would be difficult or impossible if the information were not used; and (e) the policy analysis, research or evaluation is in the public interest.
2004-2005
Ministère des Ressources humaines et
Use
(2) Unless authorized by the Minister, a public officer shall not use information for the purpose of policy analysis, research or evaluation if the information would allow an individual to be identified.
Restriction
(3) Information that is used for policy analysis, research or evaluation purposes shall not be used for any administrative purpose as defined in section 3 of the Privacy Act.
Evidence and production of documents
40. Despite any other Act or law, the Minister, the members of the Commission and public officers shall not be required, in connection with any legal proceedings, to give evidence relating to information that is privileged under section 32 or to produce a statement or other writing that contains any such privileged information unless the Minister considers that it is appropriate to do so or the legal proceeding directly concerns the administration or enforcement of a program.
Agreements authorizing the obtaining of information
41. The Minister may enter into agreements to obtain information for the administration or enforcement of a program with federal institutions, governments of provinces or public bodies created under provincial law, governments of foreign states, international organizations of states or international organizations established by the governments of states, any institution of any such government or organization, and other persons or bodies.
Offence
42. (1) Every person or body commits an offence if they knowingly make available information that is privileged under this Part, or knowingly use or allow such information to be used, otherwise than in accordance with this Part or a condition or agreement referred to in subsection 33(2) or section 35, 36 or 38.
Punishment — individuals
(2) An individual who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than $10,000 or to imprisonment for a term of not more than six months, or to both.
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Punishment — others
(3) A body or a person, other than an individual, who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than $100,000.
Regulations
43. The Governor in Council may, by regulation, prescribe
Department of Human Resou
(a) individuals or classes of individuals for the purpose of the definition “public officer” in subsection 30(1); and (b) federal institutions to which the information referred to in subsection 35(2) may be made available, and the federal or provincial laws or activities for whose administration or enforcement the information may be made available.
PART 5 CANADA EDUCATION SAVINGS GRANTS INTERPRETATION Definitions
44. (1) The following definitions apply in this Part.
“CES grant” « subvention pour l’épargneétudes »
“CES grant” means a grant payable or paid under subsection 46(1).
“prescribed” Version anglaise seulement Income Tax Act expressions
“prescribed” means prescribed by regulations of the Governor in Council. (2) Unless the contrary intention appears, (a) an expression in this Part that is defined for the purposes of section 146.1 of the Income Tax Act has the same meaning in this Part as it has for the purposes of that section; and (b) all other expressions in this Part have the same meanings as in the Income Tax Act.
2004-2005
Ministère des Ressources humaines et PURPOSE OF PART
Purpose
45. The purpose of this Part is to provide, through financial assistance, an incentive to individuals to finance the post-secondary education of children from an early age by means of savings in registered education savings plans. PAYMENTS
Authority to pay CES grants
46. (1) Subject to this Part and the regulations, on application to the Minister in a form and manner approved by the Minister, the Minister may, on any terms and conditions that the Minister may specify by agreement between the Minister and the trustee of a trust governed by a registered education savings plan, pay a grant to the trustee for the benefit of the trust in respect of contributions made to the plan in 1998 or a subsequent year by subscribers under the plan in respect of a beneficiary under the plan, other than a beneficiary who was 17 years of age or older at the end of the preceding year, of an amount not exceeding the lesser of (a) 20% of the contributions made in the year, and (b) the amount of (i) if the year is 1998, $400, and (ii) in any other case, $800.
Where no grant payable
(2) No CES grant may be paid in respect of a contribution in respect of a beneficiary under a registered education savings plan unless (a) the beneficiary’s Social Insurance Number is provided to the Minister; and (b) the beneficiary is resident in Canada at the time the contribution is made.
Interest
(3) The Minister may in prescribed circumstances pay interest, determined in accordance with prescribed rules, in respect of a CES grant.
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Department of Human Resou GENERAL
Recovery of payments and interest
47. An amount required to be repaid to the Minister under this Part or under an agreement entered into under this Part and any interest due in respect of the amount constitute a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction.
Regulations
48. The Governor in Council may make regulations for carrying out the purpose and provisions of this Part and, without limiting the generality of the foregoing, may make regulations (a) prescribing any matter or thing that by this Part is to be or may be prescribed; (b) establishing conditions that must be met by a registered education savings plan and by persons in respect of the plan before a CES grant may be paid in respect of the plan; (c) establishing the manner of determining the amount of a CES grant that may be paid in respect of contributions to registered education savings plans; (d) specifying terms and conditions to be included in agreements entered into between a trustee under a registered education savings plan and the Minister relating to the terms and conditions applicable to the payment of a CES grant and specifying, for inclusion in the agreements, in addition to any other conditions that the Minister deems appropriate, the obligations of a trustee under an agreement; (e) specifying circumstances under which all or part of any amount paid under this Part is to be repaid to the Minister; and (f) establishing, for the purpose of determining an amount required to be repaid under this Part in respect of CES grants, the manner of determining the portion, if any, of an educational assistance payment made under a registered education savings plan that is attributable to CES grants.
2004-2005
Ministère des Ressources humaines et PART 6 TRANSITIONAL PROVISIONS, CONSEQUENTIAL AND RELATED AMENDMENTS, COORDINATING AMENDMENTS, REPEAL AND COMING INTO FORCE TRANSITIONAL PROVISIONS
Minister, Deputy Minister and Associate Deputy Minister
49. (1) Any person who holds, immediately before the day on which this section comes into force, the office of Minister of State to be styled Minister of Human Resources and Skills Development, Deputy Minister of Human Resources and Skills Development or Associate Deputy Minister of Human Resources and Skills Development, is deemed to have been appointed under this Act as Minister of Human Resources and Skills Development, Deputy Minister of Human Resources and Skills Development or Associate Deputy Minister of Human Resources and Skills Development, respectively, on that day.
Minister of Labour
(2) Any person who holds, immediately before the day on which this section comes into force, the office of Minister of Labour is deemed to have been appointed under this Act as Minister of Labour on that day.
Employees
(3) Nothing in this Act shall be construed as affecting the status of an employee who occupied, immediately before the day on which this section comes into force, a position in the portion of the public service of Canada known as the Department of Human Resources and Skills Development, except that the employee on that day shall occupy that position in the Department of Human Resources and Skills Development.
Canada Employment Insurance Commission — Chairperson
50. (1) The person acting as Chairperson of the Canada Employment Insurance Commission under subsection 25(3) of the Department of Human Resources Development Act
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Department of Human Resou
immediately before the day on which this section comes into force shall become Chairperson of the Commission on that day. ViceChairperson
(2) The person acting as Vice-Chairperson of the Canada Employment Insurance Commission under subsection 25(4) of the Department of Human Resources Development Act immediately before the day on which this section comes into force shall become ViceChairperson of the Commission on that day.
Other commissioners
(3) The commissioners of the Canada Employment Insurance Commission who were appointed after consultations with worker and employer organizations and who held office immediately before the day on which this section comes into force shall continue in office for the remainder of the terms for which they were appointed.
Transfer of powers, duties and functions
51. Any power, duty or function that, immediately before the day on which this section comes into force, was vested in or exercisable by the Minister of State to be styled Minister of Human Resources and Skills Development, the Deputy Minister, an Associate Deputy Minister or an employee of the portion of the public service of Canada known as the Department of Human Resources and Skills Development, under any Act, order, rule or regulation, or any contract, lease, licence or other document, is, on that day, vested in and exercisable by the Minister of Human Resources and Skills Development, Deputy Minister, Associate Deputy Minister or employee of the Department of Human Resources and Skills Development, as the case may be, unless the Governor in Council by order designates another Minister, Deputy Minister, Associate Deputy Minister or employee of the public service of Canada to exercise that power or perform that duty or function.
Transfer of appropriations
52. Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the
2004-2005
Ministère des Ressources humaines et Estimates for that year for defraying the charges and expenses of the public service of Canada within the portion of the public service of Canada known as the Department of Human Resources and Skills Development and that, on the day on which this section comes into force, is unexpended, is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the Department of Human Resources and Skills Development.
No Minister of Labour
53. (1) If no Minister of Labour is appointed pursuant to subsection 18(1), wherever, in any contract, lease, licence or other document, a power, duty or function is vested in or may be exercised or performed by the Minister of Labour in relation to any matter to which the powers, duties and functions of the Minister of Human Resources and Skills Development extend by virtue of this Act, the power, duty or function is vested in or may be exercised or performed by the Minister of Human Resources and Skills Development, unless the Governor in Council by order designates another minister to exercise that power or perform that duty or function.
No Deputy Minister of Labour
(2) If no Deputy Minister of Labour is designated under subsection 4(3), wherever, under any Act of Parliament, any instrument made under an Act of Parliament or any contract, lease, licence or other document, a power, duty or function is vested in or may be exercised or performed by the Deputy Minister of Labour in relation to any matter to which the powers, duties and functions of the Minister of Human Resources and Skills Development extend by virtue of this Act, the power, duty or function is vested in or may be exercised or performed by the Deputy Minister of Human Resources and Skills Development, unless the Governor in Council by order designates another deputy minister to exercise that power or perform that duty or function.
Student financial assistance
54. The repeal of paragraph 15(k) of the Canada Student Financial Assistance Act and section 41 of the Canada Student Financial Assistance Regulations does not affect the
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Department of Human Resou
validity of the collection, use and disclosure of information, or the authorization of a borrower, made under those provisions. Assistance for long-service employees
55. The repeal of the Department of Human Resources Development Act does not affect the authority of the Minister to make periodic income assistance payments pursuant to an agreement made under section 33 of that Act prior to the coming into force of this section.
Repeal of sections 127 and 128 of the Employment Insurance Act
56. The repeal of sections 127 and 128 of the Employment Insurance Act does not affect the validity of a disclosure of information, or an agreement for the purpose of making information available, made under those sections by the Minister of Human Resources Development or the Minister of State to be styled Minister of Human Resources and Skills Development.
Canada education savings grant
57. The repeal of the Department of Human Resources Development Act does not affect the validity of an agreement made under section 33.5 of that Act by the Minister of Human Resources Development or the Minister of State to be styled Minister of Human Resources and Skills Development. CONSEQUENTIAL AND RELATED AMENDMENTS
R.S., c. A-1 1996, c. 11, s. 44
Access to Information Act 58. Schedule I to the Access to Information Act is amended by striking out the following under the heading “Departments and Ministries of State”: Department of Human Resources Development Ministère du Développement des ressources humaines 59. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “Departments and Ministries of State”:
2004-2005
Ministère des Ressources humaines et Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences
SOR/2003-423
60. Schedule I to the Act is amended by striking out the following under the heading “Other Government Institutions”: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences
1998, c. 21, s. 73
61. Schedule II to the Access to Information Act is amended by striking out the reference to Department of Human Resources Development Act Loi sur le ministère du Développement des ressources humaines and the corresponding reference to “section 33.5”.
R.S., c. L-2
Canada Labour Code 62. Section 144 of the Canada Labour Code is amended by adding the following after subsection (5):
Personal information
(5.1) If the results referred to in subsection (5) contain information within the meaning of Part 4 of the Department of Human Resources and Skills Development Act, the disclosure of that information is governed by Part 4 of that Act.
1994, c. 28
Canada Student Financial Assistance Act 63. Paragraph 15(k) of the Canada Student Financial Assistance Act is repealed.
1996, c. 23
Employment Insurance Act
1996, c. 23, par. 189(e)
64. Sections 127 and 128 of the Employment Insurance Act are repealed.
R.S., c. F-11
Financial Administration Act
1996, c. 11, s. 55
65. Schedule I to the Financial Administration Act is amended by striking out the following:
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Department of Human Resou
Department of Human Resources Development Ministère du Développement des ressources humaines 66. Schedule I to the Act is amended by adding the following in alphabetical order: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences SOR/2003-419, 420
67. Schedule I.1 to the Act is amended by striking out the reference to Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences and the corresponding reference to “Minister of State to be styled Minister of Human Resources and Skills Development”.
R.S., c. 1 (5th Supp.)
Income Tax Act 68. Paragraph 60(x) of the Income Tax Act is replaced by the following:
Repayment under Department of Human Resources and Skills Development Act
(x) the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under Part 5 of the Department of Human Resources and Skills Development Act, of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year.
69. (1) The definition “contribution” in subsection 146.1(1) of the Act is replaced by the following: “contribution” « cotisation »
“contribution”, into an education savings plan, does not include an amount paid into the plan by the Minister of Human Resources and Skills Development under Part 5 of the Department of Human Resources and Skills Development Act;
2004-2005
Ministère des Ressources humaines et (2) Paragraph (c.1) of the definition “trust” in subsection 146.1(1) of the Act is replaced by the following: (c.1) the repayment of amounts under Part 5 of the Department of Human Resources and Skills Development Act; (3) Clause 146.1(2)(g.1)(ii)(B) of the Act is replaced by the following: (B) the total of the payment and all other educational assistance payments made under a registered educational savings plan of the promoter to or for the individual in the 12-month period that ends at that time does not exceed $5,000 or any greater amount that the Minister of Human Resources and Skills Development approves in writing with respect to the individual;
(4) Paragraph 146.1(12.1)(e) of the Act is replaced by the following: (e) a day on which a person fails to comply with a condition or an obligation, imposed under Part 5 of the Department of Human Resources and Skills Development Act that applies with respect to a registered education savings plan, (5) Section 146.1 of the Act is amended by adding the following after subsection (13.1): Former Act
(14) A reference (a) in this section, in paragraph 60(x) or in subparagraph 241(4)(d)(vii.1) to Part 5 of the Department of Human Resources and Skills Development Act, to an amount paid, to the payment of an amount or to the repayment of an amount, or to a condition or an obligation imposed, under that Part includes a reference to Part III.1 of the Department of Human Resources Development Act, or to an amount paid, to the payment of an amount or to the repayment of an amount, or to a condition or an obligation imposed, as the case may be, under that Part as it read at the time the reference is relevant; and
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Department of Human Resou
(b) in clause (2)(g.1)(ii)(B) to an amount that the Minister of Human Resources and Skills Development approves in writing with respect to an individual includes a reference to an amount that the Minister of Human Resources Development or the Minister of State to be styled Minister of Human Resources and Skills Development has approved in writing with respect to the individual.
70. The portion of subsection 237(1) of the Act after paragraph (b) is replaced by the following: apply to the Canada Employment Insurance Commission in prescribed form and manner for the assignment to the individual of a Social Insurance Number unless the individual has previously been assigned, or made application to be assigned, a Social Insurance Number.
71. (1) Subparagraph 241(4)(d)(vii.1) of the Act is replaced by the following: (vii.1) to an official of the Department of Human Resources and Skills Development or to a prescribed official solely for the purpose of the administration or enforcement of Part 5 of the Department of Human Resources and Skills Development Act,
2004-2005
Ministère des Ressources humaines et (2) Subparagraph 241(4)(d)(x) of the Act is replaced by the following: (x) to an official of the Canada Employment Insurance Commission, the Department of Human Resources and Skills Development or the Department of Social Development, solely for the purpose of the administration or enforcement of the Employment Insurance Act, an employment program of the Government of Canada or the evaluation or formation of policy for that Act or program,
R.S., c. P-21
1996, c. 11, s. 78
Privacy Act 72. The schedule to the Privacy Act is amended by striking out the following under the heading “Departments and Ministries of State”: Department of Human Resources Development Ministère du Développement des ressources humaines 73. The schedule to the Act is amended by adding the following in alphabetical order under the heading “Departments and Ministries of State”: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences 74. The schedule to the Act is amended by striking out the following under the heading “Other Government Institutions”: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences
1991, c. 30 1996, c. 11, s. 82
Public Sector Compensation Act 75. Schedule I to the Public Sector Compensation Act is amended by striking out the following under the heading “Departments”:
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Department of Human Resou
Department of Human Resources Development Ministère du Développement des ressources humaines 76. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “Departments”: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences R.S., c. S-3 2001, c. 20, s. 29
Salaries Act 77. Paragraph 4(2)(z.2) of the Salaries Act is replaced by the following: (z.2) the Minister of Human Resources and Skills Development.
SOR/95-329
SOR/2000-290, s. 23; SOR/ 2004–120, s. 8
Canada Student Financial Assistance Regulations 78. Section 41 of the Canada Student Financial Assistance Regulations and the heading before it are repealed. Changes in Terminology
Replacement of “Department of Human Resources Development”
79. The expression “Department of Human Resources Development” is replaced by the expression “Department of Human Resources and Skills Development” wherever it occurs in the following provisions: (a) in the Canada Labour Code, (i) subsection 70.1(1), and (ii) the definition “regional director” in section 166; (b) subsection 28(1) of the Canadian Human Rights Act; (c) paragraph 107(5)(i) of the Customs Act; (d) paragraph 46(2)(c) of the Hazardous Materials Information Review Act; and (e) in the Labour Adjustment Benefits Act, (i) subsection 28(2), and (ii) subsection 28(5).
2004-2005
Replacement of “Minister of Human Resources Development”
Ministère des Ressources humaines et 80. The expression “Minister of Human Resources Development” is replaced by the expression “Minister of Human Resources and Skills Development” wherever it occurs in the following provisions: (a) in the Budget Implementation Act, 1998, (i) the definition “Ministers” in subsection 2(1), and (ii) subsection 38(2); (b) subsection 212(2) of the Canada Labour Code; (c) the definition “Minister” in subsection 2(1) of the Canada Student Loans Act; (d) the definition “Minister” in subsection 2(1) of the Employment Insurance Act; (e) section 3 of the Government Annuities Act; (f) in the Income Tax Act, (i) subparagraph 118.5(1)(a)(ii), and (ii) subparagraph (a)(ii) of the definition “designated educational institution” in subsection 118.6(1); (g) the definition “Minister” in subsection 2(1) of the Labour Adjustment Benefits Act; and (h) in the Unemployment Assistance Act, (i) the definition “Minister” in section 2, and (ii) section 6.
Replacement of “Department of Human Resources Development Act”
81. The expression “Department of Human Resources Development Act” is replaced by the expression “Department of Human Resources and Skills Development Act” wherever it occurs in the following provisions of the Income Tax Act: (a) subparagraph 110(1)(g)(i); and (b) the definition “qualifying educational program” in subsection 118.6(1).
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Department of Human Resou COORDINATING AMENDMENTS
2003, c. 22
82. (1) On the later of the coming into force of section 224 of the Public Service Modernization Act (the “other Act”), chapter 22 of the Statutes of Canada, 2003, and the coming into force of section 1 of this Act, the expression “public service of Canada” is replaced by the expression “federal public administration” wherever it occurs in the following provisions of the English version of this Act: (a) subsection 49(2); and (b) sections 51 and 52. (2) On the later of the coming into force of section 224 of the other Act and section 21 of this Act, paragraph 21(1)(d) of the English version of this Act is replaced by the following: (d) are deemed to be employed in the public service for the purposes of the Public Service Superannuation Act and to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and any regulations made pursuant to section 9 of the Aeronautics Act; and
Bill C-5
83. (1) If Bill C-5, introduced in the 1st session of the 38th Parliament and entitled the Canada Education Savings Act (the “other Act”), receives royal assent, then the provisions mentioned in subsections (2) to (13) are amended as provided in those subsections. (2) On the coming into force of Part 4 of this Act, section 11 of the other Act is repealed. (3) If section 15 of the other Act comes into force before or on the same day as section 61 of this Act, section 61 of this Act is repealed. (4) If section 61 of this Act comes into force before section 15 of the other Act, section 15 of the other Act is repealed. (5) If section 16 of the other Act comes into force before or on the same day as Part 4 of this Act, then, on the coming into force of
2004-2005
Ministère des Ressources humaines et Part 4 of this Act, Schedule II to the Access to Information Act is amended by striking out the reference to Canada Education Savings Act Loi canadienne sur l’épargne-études and the corresponding reference to “section 11”. (6) If Part 4 of this Act comes into force before section 16 of the other Act, section 16 of the other Act is repealed. (7) If section 84 of this Act comes into force before or on the same day as section 19 of the other Act, section 19 of the other Act is repealed. (8) If section 5 of the other Act comes into force before or on the same day as Part 5 of this Act, Part 5 of this Act is repealed. (9) If Part 5 of this Act comes into force before section 5 of the other Act, Part 5 of this Act is repealed on the day on which section 5 of the other Act comes into force. (10) If Part 5 of this Act comes into force before section 14 of the other Act, section 14 of the other Act is replaced by the following:
Agreements
14. Every agreement entered into under Part III.1 of the Department of Human Resources Development Act or Part 5 of the Department of Human Resources and Skills Development Act that is in force immediately before the coming into force of section 5 of this Act is deemed to be an agreement entered into under that section and continues in force until it terminates. (11) If the other Act receives royal assent before or on the same day as this Act receives royal assent, sections 68 and 69 and subsection 71(1) of this Act are repealed. However, if section 1 of the other Act is not in force on the day on which Part 5 of this Act comes into force, paragraph 146.1(14)(a) of the Income Tax Act is replaced by the following:
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Department of Human Resou
(a) in this section, in paragraph 60(x) or in subparagraph 241(4)(d)(vii.1) to the Canada Education Savings Act, to an amount paid, to the payment of an amount or to the repayment of an amount, or to a condition or an obligation imposed, under that Act includes a reference to Part III.1 of the Department of Human Resources Development Act or to Part 5 of the Department of Human Resources and Skills Development Act, or to an amount paid, to the payment of an amount or to the repayment of an amount, or to a condition or an obligation imposed, as the case may be, under either of those Parts as it read at the time the reference is relevant; and
(12) If Part 5 of this Act comes into force before the other Act receives royal assent, then, on the day on which the other Act receives royal assent, subsection 146.1(14) of the Income Tax Act is replaced by the following: Former Act
(14) A reference (a) in this section, in paragraph 60(x) or in subparagraph 241(4)(d)(vii.1) to the Canada Education Savings Act, to an amount paid, to the payment of an amount or to the repayment of an amount, or to a condition or an obligation imposed, under that Act includes a reference to Part III.1 of the Department of Human Resources Development Act or to Part 5 of the Department of Human Resources and Skills Development Act, or to an amount paid, to the payment of an amount or to the repayment of an amount, or to a condition or an obligation imposed, as the case may be, under either of those Parts as it read at the time the reference is relevant; and (b) in clause (2)(g.1)(ii)(B) to an amount that the Minister designated for the purpose of the Canada Education Savings Act approves in writing with respect to an individual includes a reference to an amount that the Minister of Human Resources Development, the Minister of State to be styled Minister of Human Resources and Skills Development or the
2004-2005
Ministère des Ressources humaines et Minister of Human Resources and Skills Development has approved in writing with respect to the individual.
(13) If Part 5 of this Act comes into force before subsection 2(1) of the other Act, the definition “CES grant” in that subsection is replaced by the following:
“CES grant” « subvention pour l’épargneétudes »
“CES grant” means a Canada Education Savings grant payable or paid under section 5 or under Part 5 of the Department of Human Resources and Skills Development Act or Part III.1 of the Department of Human Resources Development Act as it read immediately before its repeal. REPEAL
Repeal
84. The Department of Human Resources Development Act, chapter 11 of the Statutes of Canada, 1996, is repealed. COMING INTO FORCE
Order in council
85. This Act, other than sections 82 and 83, comes into force on a day to be fixed by order of the Governor in Council, provided that that day is the same as that fixed under section 70 of the Department of Social Development Act.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 20 An Act to prevent the introduction and spread of communicable diseases
ASSENTED TO 13th MAY, 2005 BILL C-12
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to prevent the introduction and spread of communicable diseases”.
SUMMARY This enactment repeals and replaces the existing Quarantine Act. Its purpose is to prevent the introduction and spread of communicable diseases in Canada. It is applicable to persons and conveyances arriving in or in the process of departing from Canada. It provides measures for the screening, health assessment and medical examination of travellers to determine if they have a communicable disease and measures for preventing the spread of communicable diseases, including referral to public health authorities, detention, treatment and disinfestation. Provisions for the administrative oversight of the detention of travellers are also included. It provides for additional measures such as the inspection and cleansing of conveyances and cargo to ensure that they are not the source of communicable diseases. It imposes controls on the import and export of cadavers, body parts and other human remains. It contains provisions for the collection and disclosure of personal information if it is necessary to prevent the spread of a communicable disease or, under certain circumstances, for law enforcement purposes. It also provides the Minister of Health with interim order powers in the case of public health emergencies and enforcement mechanisms to ensure compliance with the Act.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO PREVENT THE INTRODUCTION AND SPREAD OF COMMUNICABLE DISEASES SHORT TITLE 1.
Short title INTERPRETATION
2. Definitions
3. Binding on Her Majesty
BINDING ON HER MAJESTY
PURPOSE 4.
Purpose POWERS OF MINISTER
5. Designating analysts and certain officers
6. Quarantine station
7. Quarantine facilities
8. Duty to provide
9. Designation of entry point
10. Designation of departure point
11. Ministerial agreements TRAVELLERS
12. Obligation on arriving travellers
13. Obligation on departing travellers
14. Screening technology
15. Duty to provide information
16. Obligation to inform
17. Traveller to be informed
18. Arrest without warrant
19. Health assessment requirement
20. Person at an entry or departure point
21. Disinfestation of traveller, etc.
22. Medical examination
23. Request of specific medical practitioner
i 24.
Interpreter
25. Report to public health authority
26. Order to comply with treatment or measure
27. Arrest warrant
28. Detention by quarantine officer
29. Right to review
30. Review by Minister
31. Mandatory application for court order
32. Release
33. Transfer to public health authority
33.1
Notice to provincial public health authority CONVEYANCES
34. Report of arriving operators
35. Diversion order
35.1
Civil Air Navigation Services Commercialization Act
36. Communication of information to passengers
37. Screening officer
38. Duty to provide information
39. Order of environmental health officer
40. Refusal to obey order
40.1
When compliance not required
40.2
Notice to provincial public health authority
41. Costs of carrying out order
42. Minister may require security deposit from owner of conveyance
43. Compensation to owners
CADAVERS, BODY PARTS AND OTHER HUMAN REMAINS 44.
Obligation of operator
45. Prohibition
46. Exception GENERAL POWERS
47. Powers of inspection
48. Warrant required to enter dwelling-place
49. Public officer powers
50. Assistance to quarantine officer or environmental health officer
51. Compelling production of information
52. Peace officer to assist officer acting under this Act
ii 53.
Exercise of powers outside Canada INFORMATION
54. Report of contravention
55. Collection of medical information
56. Disclosure to governments, etc.
57. Disclosure for law enforcement purposes EMERGENCY ORDERS
58. Order prohibiting entry into Canada
59. Prohibition on importing
60. Interim orders
61. Exemption from Statutory Instruments Act REGULATIONS
62. Governor in Council
62.1
Proposed regulations to be laid before House of Commons
62.2
Exceptions
63. Ministerial regulations STATUTORY INSTRUMENTS ACT
64. Orders not regulations
65. Entering quarantine facility
66. Obstruction of officer
67. Offence committed intentionally
68. Failure to comply
69. Failure to comply
70. Contravention
71. Contravention
72. Contravention
OFFENCES AND PUNISHMENT
RELATED PROVISIONS 73.
Officers, etc., of corporations
74. Offence by employee or agent or mandatary
75. Continuing offence
76. Limitation period
77. Venue
78. Analysis and examination
79. Suspended sentence
iv 80.
Orders of court CONSEQUENTIAL AMENDMENT
81. Immigration and Refugee Protection Act REPEAL
82. Quarantine Act COORDINATING AMENDMENT
83. Public Safety Act, 2002
84. Order in council
COMING INTO FORCE
SCHEDULE
53-54 ELIZABETH II —————— CHAPTER 20 An Act to prevent the introduction and spread of communicable diseases [Assented to 13th May, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Quarantine Act. INTERPRETATION
Definitions
“communicable disease” « maladie transmissible »
“conveyance” « véhicule »
“departure point” « point de sortie » “entry point” « point d’entrée »
2. The following definitions apply in this Act. “communicable disease” means a human disease that is caused by an infectious agent or a biological toxin and poses a risk of significant harm to public health, or a disease listed in the schedule, and includes an infectious agent that causes a communicable disease. “conveyance” means a watercraft, aircraft, train, motor vehicle, trailer or other means of transportation, including a cargo container, that arrives in Canada or is in the process of departing from Canada. “departure point” means any point designated by the Minister under section 10. “entry point” means a point designated by the Minister under section 9 or a point where a customs office, within the meaning of subsection 2(1) of the Customs Act, is located.
2 “health assessment” « contrôle médical »
“medical examination” « examen médical »
“medical practitioner” « médecin »
“Minister” « ministre »
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“health assessment” means an evaluation of the relevant medical history and the travel history of a traveller and a physical examination, including an examination of the traveller’s head, neck and extremities and the measurement of vital signs such as the traveller’s temperature, heart rate and respiratory rate. “medical examination” includes ascertaining the relevant medical history and the travel history of the person being examined, the conduct of a physical examination and any laboratory tests or radiographic or diagnostic tests that are required to make a determination of whether the person might have a communicable disease. “medical practitioner” means a person who is entitled to practise medicine by the laws of a province. “Minister” means the Minister of Health.
“operator” « conducteur »
“operator” means any person in charge of a conveyance, and includes the conveyance crew.
“owner” « propriétaire »
“owner”, other than in section 43, includes a lessee.
“peace officer” « agent de la paix »
“prescribed” Version anglaise seulement
“quarantine facility” « installation de quarantaine »
“quarantine station” « poste de quarantaine »
“screening officer” « agent de contrôle »
“traveller” « voyageur »
“peace officer” means a person referred to in paragraphs (c) and (g) of the definition “peace officer” in section 2 of the Criminal Code. “prescribed” means prescribed by regulation.
“quarantine facility” means any place that is used for the detention of a traveller. “quarantine station” means any place that is used for the administration and enforcement of this Act. “screening officer” means a person designated as a screening officer under subsection 5(1) or an officer within the meaning of subsection 2(1) of the Customs Act. “traveller” means a person, including the operator of a conveyance, who arrives in Canada or is in the process of departing from Canada.
2004-2005 “vector” « vecteur »
Quara “vector” means an insect or animal capable of transmitting a communicable disease. BINDING ON HER MAJESTY
Binding on Her Majesty
3. This Act is binding on Her Majesty in right of Canada or of a province. PURPOSE
Purpose
4. The purpose of this Act is to protect public health by taking comprehensive measures to prevent the introduction and spread of communicable diseases. POWERS OF MINISTER
Designating analysts and certain officers
5. (1) The Minister may designate qualified persons, or classes of qualified persons, as analysts, screening officers or environmental health officers.
Designating quarantine officers
(2) The Minister may designate medical practitioners or other qualified health care practitioners, or classes of such persons, as quarantine officers.
Designating review officers
(3) The Minister may designate medical practitioners as review officers.
Certificate to be produced
(4) The Minister shall give a certificate of designation to every screening officer who is not also a customs officer, to every quarantine officer and to every environmental health officer. An officer to whom a certificate has been given shall produce it, on request, to the person in charge of a place or conveyance that the officer inspects and to any person that the officer questions.
Quarantine station
6. (1) The Minister may establish a quarantine station at any place in Canada.
Provision and maintenance of area or facility
(2) The operator of a facility in which a customs office, within the meaning of subsection 2(1) of the Customs Act, is located shall, when required in writing by the Minister, provide and maintain free of charge any area or facility, along with its fixtures, that the Minister considers necessary for establishing a quarantine station.
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Quarantine facilities
7. The Minister may by order designate any place in Canada as a quarantine facility and amend, cancel or reinstate the designation.
Duty to provide
8. (1) Any person in charge of a place shall, at the request of the Minister, provide that place to the Minister if, in the opinion of the Minister, the temporary use of the place as a quarantine facility is necessary to protect public health.
Deeming
(2) The place is deemed to be designated as a quarantine facility.
Compensation
(3) The Minister may compensate any person for the Minister’s use of the place.
Consultation
(4) The Minister shall consult with the provincial public health authority of the province in which the place is situated before taking possession of it.
Designation of entry point
9. The Minister may by order designate any point in Canada as an entry point.
Designation of departure point
10. The Minister may by order designate any point in Canada as a departure point if, in the opinion of the Minister, the order is necessary to prevent the spread of a communicable disease.
Ministerial agreements
11. The Minister may enter into an agreement with a department or an agency of the Government of Canada or of a province, or with a public health authority, respecting the administration and enforcement of this Act or of an Act of a province.
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TRAVELLERS Obligation on arriving travellers
12. Every person who is subject to subsection 11(1) of the Customs Act and enters Canada shall, immediately after entering, present themselves to a screening officer at the nearest entry point.
Obligation on departing travellers
13. Every person who leaves Canada through a departure point shall, immediately before leaving, present themselves to a screening officer or quarantine officer at the departure point.
Screening technology
14. (1) Any qualified person authorized by the Minister may, to determine whether a traveller has a communicable disease or symptoms of one, use any screening technology
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Refusal to be screened
(2) If a traveller refuses to be screened with the screening technology and the person using it is not a screening officer or quarantine officer, the person shall immediately inform a screening officer or quarantine officer of the refusal.
Duty to provide information
15. (1) Every traveller shall answer any relevant questions asked by a screening officer or quarantine officer and provide to the officer any information or record in their possession that the officer may reasonably require in the performance of a duty under this Act.
Duty to disclose communicable disease
(2) Any traveller who has reasonable grounds to suspect that they have or might have a communicable disease listed in the schedule or are infested with vectors, or that they have recently been in close proximity to a person who has, or is reasonably likely to have, a communicable disease listed in the schedule or is infested with vectors, shall disclose that fact to a screening officer or quarantine officer.
Compliance with measures
(3) Every traveller shall comply with any reasonable measure ordered by a screening officer or quarantine officer for the purpose of preventing the introduction and spread of a communicable disease.
Obligation to inform
16. (1) A screening officer shall immediately inform a quarantine officer, and follow any directive of that officer respecting the traveller, if (a) the screening officer has reasonable grounds to suspect that a traveller has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors; (b) a traveller has refused to be screened by the screening officer under subsection 14(1), or a person authorized to use the screening technology has informed the screening officer that a traveller has refused to be screened under that subsection;
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(c) a traveller has contravened subsection 15(1) by refusing to answer a question asked by the screening officer or by refusing to provide information or a record that the screening officer required; or (d) a traveller has contravened subsection 15(3) by refusing to comply with a measure ordered by the screening officer. Isolation
(2) The screening officer may, without directives from a quarantine officer, isolate the traveller, individually or within a group, until the traveller is assessed by a quarantine officer.
Traveller to be informed
17. A screening officer or quarantine officer who takes any action in respect of a traveller under this Act shall, if reasonably possible, inform the traveller of the measure before it is taken.
Arrest without warrant
18. A peace officer may, at the request of a screening officer or quarantine officer, arrest without a warrant and bring to a quarantine officer any traveller who the peace officer has reasonable grounds to believe has refused to be isolated or refuses to comply with a measure under subsection 15(3).
Health assessment requirement
19. (1) A quarantine officer may require a traveller to undergo a health assessment if (a) the officer has reasonable grounds to suspect that the traveller has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors; (b) the traveller has refused to be screened under subsection 14(1); or (c) the traveller has contravened subsection 15(1) or (3).
Timing of assessment
(2) The health assessment shall be undertaken as soon as reasonably practicable but in any case within 48 hours after the quarantine officer requires the traveller to undergo it.
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Person at an entry or departure point
20. (1) A quarantine officer may require any person at an entry or departure point to undergo a health assessment if the quarantine officer has reasonable grounds to suspect that the person has recently been in close proximity to a person who has or might have a communicable disease or who is infested with vectors.
When health assessment to be undertaken
(1.1) The health assessment shall be undertaken as soon as reasonably practicable but in any case within 48 hours after the quarantine officer requires the traveller to undergo it.
Person is a “traveller”
(2) For the purposes of sections 21 to 33.1, “traveller” includes any person required to undergo a health assessment under subsection (1).
Disinfestation of traveller, etc.
21. (1) A quarantine officer may require a traveller, their clothing and their personal belongings to be disinfested if, after a health assessment of the traveller, the quarantine officer has reasonable grounds to believe that the traveller is infested with vectors.
Disinfestation of baggage
(2) A quarantine officer or a person acting on their behalf may detain and disinfest any baggage if the quarantine officer has reasonable grounds to believe that the baggage is infested with vectors.
Disinfestation of place
(3) A quarantine officer or a person acting on their behalf may enter and disinfest any place at an entry or departure point if a traveller or baggage that was or may be disinfested under subsection (1) or (2) has been in or at that place and the quarantine officer has reasonable grounds to believe that the place is infested with vectors.
Medical examination
22. (1) If a quarantine officer has reasonable grounds to believe that a traveller has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors, the officer may require the traveller to undergo a medical examination.
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Timing of examination
(2) The medical examination shall be conducted by a medical practitioner and undertaken as soon as reasonably practicable but in any case within 48 hours after the quarantine officer requires the traveller to undergo it.
Request of specific medical practitioner
23. (1) At any time, a traveller may request an examination by a medical practitioner of their choice in addition to a medical examination conducted under subsection 22(1). The quarantine officer shall inform the traveller of this right.
Granting of request
(2) The quarantine officer shall accept the request if, in the opinion of the officer, the examination would not unduly delay any measures taken in the administration of this Act.
Cost and location of examination
(3) The examination shall be at the traveller’s expense and shall be conducted in the place where the traveller is detained.
Interpreter
24. The Minister shall, if reasonably possible, provide a traveller with an interpreter if the traveller does not have an adequate understanding of at least one of Canada’s official languages or has a speech or hearing disability.
Report to public health authority
25. (1) If a quarantine officer, after the health assessment or medical examination of a traveller, has reasonable grounds to suspect that the traveller has or might have a communicable disease, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors, but is of the opinion that the traveller does not pose an immediate risk of significant harm to public health, the officer may order the traveller to report to the public health authority specified in the order.
Public health authority to be informed
(2) The quarantine officer shall, without delay, send a copy of an order made under subsection (1) to the public health authority specified in the order.
Quarantine officer to be informed
(3) The public health authority shall inform the quarantine officer, in accordance with the order, whether the traveller reports to the authority.
Order to comply with treatment or measure
26. If a quarantine officer, after the medical examination of a traveller, has reasonable grounds to believe that the traveller has or
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Arrest warrant
27. On an ex parte application by a quarantine officer, a provincial court judge within the meaning of section 2 of the Criminal Code who is satisfied on information submitted in writing and under oath that a traveller has failed to comply with an order made under subsection 25(1) or section 26 may issue a warrant directing a peace officer to arrest the traveller and take them to a quarantine officer.
Detention by quarantine officer
28. (1) A quarantine officer may detain any traveller who (a) has refused to be disinfested or to undergo a health assessment; (b) has been required to undergo a medical examination under subsection 22(1); (c) has failed to comply with an order made under section 26; (d) the quarantine officer has reasonable grounds to believe (i) has or might have a communicable disease or is infested with vectors, or has recently been in close proximity to a person who has or might have a communicable disease or is infested with vectors, and (ii) is capable of infecting other people; (e) has been arrested under section 27; or (f) has been arrested without a warrant under section 18.
Arrest without warrant
(2) A peace officer may, at the request of a quarantine officer, arrest without a warrant and bring to the quarantine officer any traveller referred to in subsection (1) who resists detention.
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Right to review
29. (1) The quarantine officer shall immediately inform a traveller detained under subsection 28(1) of their right to a review of the confirmation of detention.
Frequency of examination
(2) The quarantine officer shall provide the traveller with the opportunity to undergo a medical examination by a medical practitioner at least every seven days after the day on which the detention begins.
Confirmation of detention
(3) A quarantine officer shall confirm, at least every seven days after the day on which the detention begins and on the basis of the most recent medical examination or any other information, that continued detention is necessary if the officer has reasonable grounds to believe that the traveller poses a risk of significant harm to public health. The quarantine officer shall give the traveller a copy of the confirmation of detention detailing the reasons for the continued detention.
Request for review
(4) A traveller who has received a confirmation of detention under subsection (3) may request a review of the confirmation by transmitting a written request to that effect to a quarantine officer.
Request
(5) A quarantine officer who receives a request under subsection (4) shall immediately send it to a review officer designated under subsection 5(3).
Release
(6) The review officer shall, within 48 hours after receiving the request, conduct a review of the confirmation of detention and, if the review officer has reasonable grounds to believe that the traveller does not pose a risk of significant harm to public health, order the traveller’s release.
Review by Minister
30. The Minister may, on the Minister’s own motion, review any decision of a quarantine officer to detain a traveller and, if the Minister is of the opinion that the traveller does not pose a risk of significant harm to public health, order the traveller’s release.
Mandatory application for court order
31. (1) If a quarantine officer detains a traveller referred to in paragraph 28(1)(a), (c), (e) or (f), or a traveller referred to in paragraph 28(1)(b) who has refused to undergo the medical examination, the quarantine officer
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Discretionary application for court order
(2) If a quarantine officer detains a traveller referred to in paragraph 28(1)(b) who has not refused to undergo the medical examination, or a traveller referred to in paragraph 28(1)(d), the quarantine officer may apply to a judge of the superior court of the province in which the traveller is detained, or to a judge of the Federal Court, for an order referred to in any of paragraphs (1)(b) to (e).
Court order for medical intervention
(3) A judge may make an order under this section only if the judge is satisfied that (a) the order is appropriate to prevent or control a risk of significant harm to public health; and (b) other reasonable means are not available to prevent or control the risk.
Technological means for appearance
(4) The traveller may appear before the court by any technological means satisfactory to the court that permits the court and the traveller to communicate simultaneously if the court is satisfied that the use of the technology is necessary or prudent to prevent the spread of a communicable disease.
Release
32. A quarantine officer shall not detain a traveller if (a) the quarantine officer has reasonable grounds to believe that the traveller does not pose a risk of significant harm to public health; (b) the traveller is transferred to a public health authority under section 33;
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(c) the release of the traveller is ordered under subsection 29(6) or section 30; or (d) the quarantine officer has reasonable grounds to believe that other reasonable means are available to prevent or control a risk of significant harm to public health. Transfer to public health authority
33. A quarantine officer may at any time transfer a traveller detained by the quarantine officer under subsection 28(1) to a public health authority with the agreement of the authority or the province.
Notice to provincial public health authority
33.1 (1) As soon as practicable, a quarantine officer shall inform the provincial public health authority of any province concerned if (a) the quarantine officer has required a traveller to undergo a medical examination under subsection 22(1); (b) the quarantine officer has ordered the traveller to comply with treatment or any other measure under section 26; (c) a peace officer has arrested a traveller and taken them to the quarantine officer under section 27; (d) the quarantine officer is detaining a traveller under subsection 28(1); or (e) the quarantine officer does not detain a traveller, for the reasons set out in paragraph 32(d).
Disclosure of information
(2) The quarantine officer shall disclose to the provincial public health authority the following personal information regarding the traveller, to the extent that it is known: (a) the traveller’s name, sex, age and date of birth; (b) the traveller’s itinerary, home address and location; (c) the communicable disease in question and the state of the traveller’s health in respect of that disease; and (d) the manner in which the traveller may have acquired the communicable disease or vectors.
2004-2005 Disclosure to provincial public health authority
Quara (3) The quarantine officer may disclose confidential business information or other personal information obtained under this Act to the provincial public health authority if the officer has reasonable grounds to believe that the disclosure is necessary to prevent the spread of a communicable disease. CONVEYANCES
Report of arriving operators
34. (1) Before arriving in Canada, the operator of a conveyance used in a business of carrying persons or cargo, or of any prescribed conveyance, shall report to the authority designated under paragraph 63(b) situated at the nearest entry point any reasonable grounds to suspect that (a) any person, cargo or other thing on board the conveyance could cause the spreading of a communicable disease listed in the schedule; (b) a person on board the conveyance has died; or (c) any prescribed circumstances exist.
Report of departing operators
(2) Before departing from Canada through a departure point, the operator shall report to the authority designated under paragraph 63(b) situated at the departure point any circumstance referred to in paragraphs (1)(a) to (c) that exists.
Exception
(3) If it is not possible for the operator to report before their arrival in or departure from Canada, the report shall be made at the entry or departure point, as the case may be.
Notice to quarantine or environmental health officer
(4) The authority shall notify a quarantine officer or an environmental health officer without delay of any report received under this section.
Diversion order
35. The Minister may order the diversion of a conveyance to any place in Canada specified by the Minister if the Minister has reasonable grounds to believe that doing so is necessary to prevent the introduction and spread of a communicable disease.
14 Civil Air Navigation Services Commercialization Act
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35.1 If the Minister makes an order under section 35, the Minister may order a provider of air navigation services, within the meaning of section 2 of the Civil Air Navigation Services Commercialization Act, to relay the order.
Communication of information to passengers
36. A person engaged in the business of carrying persons or cargo shall, at the request of a screening officer, a quarantine officer or an environmental health officer, communicate or distribute to travellers information or questionnaires provided by the officer.
Screening officer
37. (1) If a screening officer has reasonable grounds to suspect that a conveyance, its cargo or any other thing on board the conveyance is a source of a communicable disease, the officer shall immediately inform an environmental health officer and follow any directive of that officer respecting the matter.
Detention, etc.
(2) The screening officer may detain the conveyance referred to in subsection (1), or the conveyance of an operator who does not comply with section 38, take any reasonable measures to prevent entry to or exit from it or access to it or its contents or take the conveyance to a specified place, until an environmental health officer inspects the conveyance.
Duty to provide information
38. The operator shall answer any relevant questions asked by a screening officer, a quarantine officer or an environmental health officer and provide the officer with any information or record in the operator’s possession that the officer may reasonably require in the performance of a duty under this Act.
Order of environmental health officer
39. (1) If an environmental health officer has reasonable grounds to believe that a conveyance, its cargo or any other thing on board the conveyance could be the source of a communicable disease, the officer may order the owner or operator of the conveyance or any person using it for the business of carrying persons or cargo to (a) take any reasonable measures to prevent entry to or exit from the conveyance or access to it or its contents; (b) take the conveyance to a specified place;
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Report to country of destination
(2) An environmental health officer who makes an order under paragraph (1)(f) shall immediately report the evidence found on the conveyance and the control measures required to the appropriate authority in the country of destination.
Refusal to obey order
40. (1) If a person refuses to obey the order of an environmental health officer made under subsection 39(1), the officer may carry out the order themself, or order another person to carry it out.
Informing of action
(2) After the order is carried out, the environmental health officer shall, as soon as practicable, advise the person who refused to obey the order of the action taken and the place where the conveyance and its contents are being kept.
When compliance not required
40.1 No person is required to carry out an order under subsection 39(1) if doing so would expose them to a danger as defined in subsection 122(1) of the Canada Labour Code.
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Notice to provincial public health authority
40.2 (1) As soon as practicable, an environmental health officer shall inform the provincial public health authority of any province concerned if
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(a) a conveyance has been diverted under section 35; or (b) the environmental health officer has ordered anything to be done under subsection 39(1). Disclosure of information
(2) The environmental health officer shall disclose to the provincial public health authority the following information regarding the conveyance, to the extent that it is known: (a) a description of the conveyance and its itinerary; (b) everything ordered to be done under subsection 39(1) and the reasons why it was ordered to be done; (c) the communicable disease in question; and (d) the name and location of the operator of the conveyance and of any person using it for the business of carrying persons or cargo.
Disclosure to provincial public health authority
(3) The environmental health officer may disclose confidential business information or personal information obtained under this Act to the provincial public health authority if the officer has reasonable grounds to believe that the disclosure is necessary to prevent the spread of a communicable disease.
Costs of carrying out order
41. (1) A person who is subject to an order referred to in section 39 shall pay any cost of carrying out the order.
Detention until costs paid
(2) An environmental health officer may detain the conveyance and its contents until the cost of carrying out the order has been paid.
Minister may require security deposit from owner of conveyance
42. (1) A person engaged in the business of carrying persons or cargo shall, when required by the Minister to do so, deposit with the Minister any sum of money or other security that the Minister considers necessary as a guarantee that the person will comply with this Act.
2004-2005 Payment out of security deposited
Quara (2) The Minister may pay from the deposited money, or the proceeds of sale of the security, a fine or costs incurred by the person if (a) the person fails to pay any amount under subsection 41(1) or publication costs under paragraph 80(1)(g) or subsection 80(3); or (b) the person is convicted of an offence under this Act and fails to pay a fine.
Return of security
(3) The Minister shall return the money or other security if, in the opinion of the Minister, that security is no longer required.
Compensation to owners
43. The Minister may compensate the owner of any conveyance, cargo or other thing that is damaged or destroyed under section 39 or 40 in an amount equal to the market value, as determined by the Minister, that the property had at the time of its damage or destruction, less any amount that the owner received or is entitled to receive in respect of it from salvage, insurance or any other source. CADAVERS, BODY PARTS AND OTHER HUMAN REMAINS
Obligation of operator
44. (1) Every operator carrying a cadaver, a body part or other human remains into Canada shall provide a copy of the death certificate to the screening officer at the entry point.
No death certificate or communicable disease
(2) If the operator does not provide a death certificate or the screening officer has reasonable grounds to suspect that the cadaver, body part or other human remains have or might have a communicable disease or are infested with vectors, the screening officer shall immediately inform a quarantine officer and follow any directive of that officer respecting the matter.
Directive
(3) The operator shall comply with any directive of the quarantine officer respecting the cadaver, body part or other human remains.
Prohibition
45. No person shall export a cadaver, a body part or other human remains that have or might have a communicable disease listed in the
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schedule unless the exportation is in accordance with the regulations or is authorized by the Minister. Exception
46. Sections 44 and 45 do not apply to the import or export of cells, tissues or organs for transplantation that are imported or exported in accordance with the Food and Drugs Act. GENERAL POWERS
Powers of inspection
47. (1) A quarantine officer or an environmental health officer may, to determine whether a conveyance or place, or any contents within it, could be the source of a communicable disease, or whether a traveller has or might have a communicable disease or is infested with vectors, and to enforce this Act, (a) stop a conveyance, at an entry or departure point or anywhere else in Canada, and direct that it be moved to a place where an inspection can be carried out; (b) enter and inspect the conveyance or any place where the conveyance has been; (c) open and examine any cargo, container, baggage, package or other thing; (d) require any person to produce any record under any terms and conditions that, in the opinion of the officer, are necessary to carry out the inspection; (e) except with respect to a traveller, conduct or cause to be conducted any test or analysis or take or cause to be taken any sample; and (f) except with respect to a traveller, take any measurement.
Operation of data processing systems and copying equipment
(2) In conducting the inspection, the officer may (a) use or cause to be used any computer or data processing system to examine any data contained in or available to it; (b) obtain data in the form of a printout or other intelligible output and take the printout or other output for examination or copying; and
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Quara (c) use or cause to be used any copying equipment to make copies of any record or other document.
Powers of the screening officer
(3) A screening officer may exercise any of the powers set out in this section, other than those set out in paragraph (1)(e).
Warrant required to enter dwelling-place
48. (1) A quarantine officer and an environmental health officer may not enter or inspect a dwelling-place without the consent of its occupant except under the authority of a warrant.
Authority to issue warrant
(2) A justice may, on ex parte application, at any time sign and issue a warrant authorizing the officer named in it to enter and inspect a dwelling-place, subject to any conditions that may be specified in the warrant, if the justice is satisfied by information on oath that (a) the dwelling-place or its contents could be the source of a communicable disease; (b) entry to the dwelling-place is necessary for a purpose relating to the administration of this Act; and (c) entry to the dwelling-place has been refused or there are reasonable grounds to believe that it will be refused.
Use of force
(3) A quarantine officer or an environmental health officer who executes a warrant shall not use force unless they are accompanied by a peace officer and the use of force is specifically authorized in the warrant.
Public officer powers
49. A quarantine officer and an environmental health officer are public officers for the purposes of the application of section 487 of the Criminal Code in respect of an offence under this Act.
Assistance to quarantine officer or environmental health officer
50. The owner or the person in charge of a place or conveyance inspected by a quarantine officer or an environmental health officer under section 47 and any person found in the place shall (a) give the officer all reasonable assistance to enable the officer to perform their duties and functions under this Act; and
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(b) provide the officer with any information relevant to the administration of this Act that the officer may reasonably request. Compelling production of information
51. A quarantine officer or an environmental health officer may order any person to provide any information or record in their possession about a traveller that the officer may reasonably require in the performance of the officer’s duties and functions under this Act, or to give the officer access to such information.
Peace officer to assist officer acting under this Act
52. A peace officer shall provide any assistance that an officer acting under this Act may request for the purpose of administering or enforcing this Act.
Exercise of powers outside Canada
53. A screening officer, a quarantine officer or an environmental health officer may exercise any power or perform any duty or function under this Act respecting a traveller or conveyance at an entry point in another country if doing so does not conflict with the laws of that country. INFORMATION
Report of contravention
54. (1) A person who, in good faith, reports to a screening officer, a quarantine officer or an environmental health officer a contravention of this Act by another person, or the reasonable likelihood of such a contravention, may request that their identity, and any information that could reasonably reveal their identity, not be disclosed to their employer or the other person.
Confidentiality
(2) Subject to any other Act of Parliament, no person shall disclose or permit the disclosure of that identity or information unless authorized in writing by the person who made the request.
Protection of person
(3) Despite any other Act of Parliament, no person shall dismiss, suspend, demote, discipline, deny a benefit of employment to, harass or otherwise disadvantage a person for having (a) made a report under subsection (1); (b) refused or stated an intention of refusing to do anything that they believed on reasonable grounds was or would be a contravention under this Act; or
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Quara (c) done or stated an intention to do anything that they believed on reasonable grounds was required under this Act.
Collection of medical information
55. The Minister may collect relevant medical information in order to carry out the purposes of this Act.
Disclosure to governments, etc.
56. (1) The Minister may disclose confidential business information or personal information obtained under this Act to a department or to an agency of the Government of Canada or of a province, a government or public health authority, whether domestic or foreign, a health practitioner or an international health organization if the Minister has reasonable grounds to believe that the disclosure is necessary to prevent the spread of a communicable disease or to enable Canada to fulfill its international obligations.
Disclosure to person in transport business
(2) The Minister may disclose personal information obtained under this Act to a person engaged in the business of carrying persons or cargo, or to an international transportation organization, if the Minister has reasonable grounds to believe that the person to whom the information relates has or might have a communicable disease, or has recently been in close proximity to a person who has or might have a communicable disease, and that the disclosure is necessary to prevent the spread of the disease.
Notification of disclosure
(3) If any personal information or confidential business information is disclosed under this section, the Minister shall notify the person or business to whom the information relates of the disclosure.
Disclosure for law enforcement purposes
57. If the Minister has reasonable grounds to suspect that information obtained in the administration of this Act would be relevant to investigating or prosecuting an offence under Part II.1 of the Criminal Code involving an
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infectious agent or biological toxin, the Minister may disclose any of the following information to a peace officer: (a) the name, sex, age and date of birth of the traveller; (b) a photograph of the traveller and any other means of identifying them; (c) the traveller’s itinerary, home address and location; (d) the description of any conveyance used for carrying the traveller; (e) the name of the infectious agent or biological toxin; and (f) the manner in which the traveller may have acquired the communicable disease or vectors. EMERGENCY ORDERS Order prohibiting entry into Canada
58. (1) The Governor in Council may make an order prohibiting or subjecting to any condition the entry into Canada of any class of persons who have been in a foreign country or a specified part of a foreign country if the Governor in Council is of the opinion that (a) there is an outbreak of a communicable disease in the foreign country; (b) the introduction or spread of the disease would pose an imminent and severe risk to public health in Canada; (c) the entry of members of that class of persons into Canada may introduce or contribute to the spread of the communicable disease in Canada; and (d) no reasonable alternatives to prevent the introduction or spread of the disease are available.
Effect of order
(2) The order has effect for the period specified in it and may be renewed if the conditions in subsection (1) continue to apply.
Prohibition on importing
59. The Governor in Council may make an order prohibiting or subjecting to any condition the importing of any thing into Canada or any part of Canada, either generally or from any
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Quara place named in the order, for any period that the Governor in Council considers necessary for the purpose of preventing the introduction or spread of a communicable disease in Canada.
Interim orders
60. (1) The Minister may make an interim order containing any provision that could be contained in a regulation made under section 62 or 63 if the Minister is of the opinion that immediate action is required to deal with a significant risk, direct or indirect, to public health.
Cessation of effect
(2) The interim order has effect from the time that it is made but ceases to have effect on the earliest of (a) 14 days after the day on which it is made, unless it is approved by the Governor in Council, (b) the day on which it is repealed, (c) the day on which a regulation made under section 62 or 63 that has the same effect as the interim order comes into force, and (d) one year after the day on which it is made or any shorter period that it specifies.
Deeming
(3) For the purpose of any provision of this Act other than this section, any reference to regulations made under this Act is deemed to include interim orders, and any reference to a regulation made under a specified provision of this Act is deemed to include a reference to any portion of an interim order containing a provision that may be contained in a regulation made under the specified provision.
Exemption from Statutory Instruments Act
61. (1) An order made under any of sections 58 to 60 (a) is exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act; and (b) shall be published in the Canada Gazette within 23 days after the day on which it is made.
Tabling of order
(2) A copy of the order shall be tabled in each House of Parliament within 15 days after the day on which it is made.
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House not sitting
(3) In order to comply with subsection (2), the order may be sent to the Clerk of the House if the House is not sitting.
Contravention of unpublished order
(4) No person shall be convicted of an offence consisting of a contravention of the order if, at the time of the alleged contravention, the order had not been published in the Canada Gazette, unless it is proved that, at the time of the alleged contravention, the person had been notified of the order or reasonable steps had been taken to bring the purport of the order to the notice of persons likely to be affected by it.
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REGULATIONS Governor in Council
62. The Governor in Council may make regulations (a) respecting physical examinations carried out for the purposes of a health assessment; (a.1) respecting any compensation that is to be paid under this Act; (b) respecting the types of costs that a person is not required to pay under section 41; (c) respecting the location, design, construction, installation, operation, maintenance, marking and modification of a quarantine facility or quarantine station; (c.1) respecting the specifications for areas and facilities provided under subsection 6(2); (d) respecting the process of review under section 29; (e) respecting the information to be provided by the operator of a conveyance and any other traveller on board; (f) respecting the information to be provided by a traveller; (g) after consultation with the Privacy Commissioner, as defined in the Privacy Act, respecting the protection of personal information; (h) respecting the place and manner of embarkation of travellers at a departure point, or disembarkation of travellers at an entry point, and the loading and unloading of goods and cargo onto and from a conveyance;
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Quara (i) respecting the methods of disinfecting, disinfesting, decontaminating or fumigating conveyances, goods, cargo and places and of disinfesting travellers; (j) respecting the declaration of health referred to in paragraph 39(1)(f); (k) respecting the carrying into Canada of, the exporting from Canada of, or the transportation and the handling of, cadavers, body parts or other human remains that have, or are suspected of having, a communicable disease or that are, or are suspected of being, infested with vectors; (l) respecting the process for applications to the Federal Court for matters under this Act; (m) exempting any person or class of persons from the application of all or any of the provisions of this Act; (n) respecting anything that may be prescribed under this Act; and (o) generally, for carrying out the purposes and provisions of this Act.
Proposed regulations to be laid before both Houses of Parliament
62.1 (1) The Governor in Council may not make a regulation under section 62 unless the Minister has first caused the proposed regulation to be laid before both Houses of Parliament.
Report by committee
(2) A proposed regulation that is laid before a House of Parliament is deemed to be automatically referred to the appropriate committee of that House, as determined by the rules of that House, and the committee may conduct inquiries or public hearings with respect to the proposed regulation and report its findings to that House.
Making of regulations
(3) The Governor in Council may make a regulation under section 62 only if
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(a) neither House has concurred in any report from its committee respecting the proposed regulation before the end of 30 sitting days or 160 calendar days, whichever is earlier, after the day on which the proposed regulation was laid before that House, in which case the regulation may be made only in the form laid; or (b) both Houses have concurred in reports from their committees approving the proposed regulation or a version of it amended to the same effect, in which case the regulation may be made only in the form concurred in.
Meaning of “sitting day”
(4) For the purpose of this section, “sitting day” means a day on which the House in question sits.
Exceptions
62.2 (1) A regulation may be made without being laid before each House of Parliament if the Minister is of the opinion that (a) the changes made by the regulation to an existing regulation are so immaterial or insubstantial that section 62.1 should not apply in the circumstances; or (b) the regulation must be made immediately in order to protect the health or safeguard the safety of the public.
Explanation
Ministerial regulations
(2) If a regulation is made without being laid before each House of Parliament, the Minister shall cause to be laid before each House a statement of the reasons why it was not. 63. The Minister may make regulations (a) amending the schedule by adding, deleting or amending the name of any communicable disease; and (b) designating the authority to whom operators of conveyances shall report when arriving in or departing from Canada. STATUTORY INSTRUMENTS ACT
Orders not regulations
64. For greater certainty, orders made under this Act by the Minister, a screening officer, a quarantine officer or an environmental health officer, including orders made under subsection 15(3) or 25(1), section 26 or 35, subsection
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Quara 39(1) or 44(3) or section 51, are not regulations for the purposes of the Statutory Instruments Act. OFFENCES AND PUNISHMENT
Entering quarantine facility
65. (1) No person shall enter a quarantine facility without the authorization of a quarantine officer.
Leaving quarantine facility
(2) No person shall leave a quarantine facility without the authorization of a quarantine officer.
Obstruction of officer
66. No person shall hinder or wilfully obstruct a quarantine officer, a screening officer or an environmental health officer who is carrying out their duties or functions under this Act, or make a false or misleading statement, either orally or in writing, to the officer.
Offence committed intentionally
67. (1) Every person is guilty of an offence if they cause a risk of imminent death or serious bodily harm to another person while wilfully or recklessly contravening this Act or the regulations.
Punishment
(2) Every person who commits an offence under subsection (1) is liable (a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than three years, or to both; and (b) on summary conviction, to a fine of not more than $300,000 or to imprisonment for a term of not more than six months, or to both.
Failure to comply
68. Every person who fails to comply with an obligation imposed under subsection 15(3) or 25(1) or section 26 is guilty of an offence and liable on summary conviction to a fine of not more than $200,000 or to imprisonment for a term of not more than six months, or to both.
Failure to comply
69. Every person who fails to comply with an obligation imposed under section 35, subsection 39(1) or 44(3) or section 51 is guilty of an offence and liable on summary conviction to
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a fine of not more than $750,000 or to imprisonment for a term of not more than six months, or to both. Contravention
70. Every person who contravenes section 12 or 13, subsection 15(1) or section 65 is guilty of an offence and liable on summary conviction to a fine of not more than $200,000 or to imprisonment for a term of not more than six months, or to both.
Contravention
71. Every person who contravenes subsection 6(2), 8(1) or 34(1), (2) or (4), section 36 or 38, subsection 42(1), section 45 or 50, subsection 54(3), section 58 or 59 or subsection 73(2) or the regulations is guilty of an offence and liable on summary conviction to a fine of not more than $750,000 or to imprisonment for a term of not more than six months, or to both.
Contravention
72. Every person who contravenes subsection 15(2) or section 66 is guilty of an offence and liable (a) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than three years, or to both; or (b) on summary conviction, to a fine of not more than $200,000 or to imprisonment for a term of not more than six months, or to both. RELATED PROVISIONS
Officers, etc., of corporations
73. (1) If a corporation commits an offence under this Act, any officer, director or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to, and guilty of, the offence and liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.
Duty to ensure compliance
(2) Every director and officer of a corporation shall take all reasonable care to ensure that the corporation complies with this Act and the regulations.
2004-2005 Offence by employee or agent or mandatary
Quara 74. In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or agent or mandatary of the accused, whether or not the employee or agent or mandatary is identified or has been prosecuted for the offence, unless the accused establishes that (a) the offence was committed without the accused’s knowledge or consent; and (b) the accused exercised all due diligence to prevent its commission.
Continuing offence
75. If an offence under this Act is continued on more than one day, the person who committed it is liable to be convicted for a separate offence for each day on which it is continued.
Limitation period
76. (1) A proceeding by way of summary conviction in respect of an offence under this Act may be commenced at any time within two years after the day on which the Minister becomes aware of the subject-matter of the proceeding.
Minister’s certificate
(2) A document purporting to have been issued by the Minister, certifying the day on which the Minister became aware of the subjectmatter of the proceeding, is evidence of that fact without proof of the signature or official character of the person appearing to have signed it and without further proof.
Venue
77. An information in respect of an offence under this Act may be tried, determined or adjudged by a summary conviction court if the defendant is resident or carrying on business within the territorial division of the court, even if the matter of the information did not arise in that territorial division.
Analysis and examination
78. (1) A quarantine officer or an environmental health officer may submit to an analyst, for analysis or examination, any sample taken under paragraph 47(1)(e).
Certificate of analyst
(2) A certificate of an analyst stating that the analyst has analyzed or examined a sample and stating the result of the analysis or examination is evidence of the statements contained in the certificate without proof of the signature or the official character of the person appearing to have signed it.
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Attendance of analyst
(3) The party against whom the certificate is produced may, with leave of the court, require the attendance of the analyst for the purpose of cross-examination.
Notice
(4) The certificate may not be received in evidence unless the party who intends to produce it has given the party against whom it is intended to be produced reasonable notice of that intention, together with a copy of the certificate.
Suspended sentence
79. If an offender is convicted of an offence under this Act, the court may suspend the passing of sentence and may make an order that the offender comply with any condition that has any or all of the effects described in section 80.
Orders of court
80. (1) If an offender is convicted of an offence under this Act, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Act, make an order that has any or all of the following effects:
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(a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any measures that the court considers appropriate to avoid harm to public health that results from or may result from the act or omission that constituted the offence, or to remedy that harm; (c) directing the offender to publish, in any manner that the court directs, at the offender’s own expense, the facts relating to the offence and an apology for any harm caused by the offence; (d) directing the offender, at the offender’s own expense, to notify any person who is aggrieved or affected by the offender’s conduct of the facts relating to the conviction; (e) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure compliance with any condition required under this section;
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Quara (f) directing the offender to submit to the Minister, on application by the Attorney General of Canada made within three years after the conviction, any information with respect to the offender’s activities that the court considers appropriate in the circumstances; (g) directing the offender to compensate the Minister, in whole or in part, for the cost of any remedial or preventive measure taken by the Minister as a result of the act or omission that constituted the offence; (h) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (i) directing the offender to pay an amount that the court considers appropriate for the purpose of conducting research; and (j) requiring the offender to comply with any other conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Act.
Coming into force and duration of order
(2) An order made under section 79 or subsection (1) comes into force on the day on which the order is made or on any other day that the court determines but may not continue in force for more than three years after that day.
Publication
(3) If an offender does not comply with an order requiring the publication of facts relating to the offence, the Minister may publish the facts and recover the costs of publication from the offender.
Debt due to Her Majesty
(4) If the court orders the offender to compensate the Minister or if the Minister incurs publication costs under paragraph (1)(g) or subsection (3), the costs incurred by the Minister constitute a debt due to Her Majesty in right of Canada and may be recovered in a court of competent jurisdiction.
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CONSEQUENTIAL AMENDMENT 2001, c. 27
IMMIGRATION AND REFUGEE PROTECTION ACT 81. Section 100 of the Immigration and Refugee Protection Act is amended by adding the following after subsection (4):
Quarantine Act
(5) If a traveller is detained or isolated under the Quarantine Act, the period referred to in subsections (1) and (3) does not begin to run until the day on which the detention or isolation ends. REPEAL
R.S., c. Q-1
82. The Quarantine Act, chapter Q-1 of the Revised Statutes of Canada, 1985, is repealed. COORDINATING AMENDMENT
2004, c. 15
83. If section 82 of this Act comes into force before or on the same day as section 102 of the Public Safety Act, 2002, chapter 15 of the Statutes of Canada, 2004 (the “other Act”), then, on the day on which section 82 of this Act comes into force, section 102 of the other Act and the headings before it are repealed. COMING INTO FORCE
Order in council
84. The provisions of this Act, other than section 83, come into force on a day or days to be fixed by order of the Governor in Council.
2004-2005
Quarantaine
SCHEDULE (Section 2, subsections 15(2) and 34(1) and sections 45 and 63) Active pulmonary tuberculosis Tuberculose pulmonaire évolutive Anthrax Charbon Argentine hemorrhagic fever Fièvre hémorragique d’Argentine Bolivian hemorrhagic fever Fièvre hémorragique de Bolivie Botulism Botulisme Brazilian hemorrhagic fever Fièvre hémorragique du Brésil Cholera Choléra Crimean-Congo hemorrhagic fever Fièvre hémorragique de Crimée-Congo Diphtheria Diphtérie Ebola hemorrhagic fever Fièvre hémorragique d’Ebola Lassa fever Fièvre de Lassa Marburg hemorrhagic fever Fièvre hémorragique de Marburg Measles Rougeole Meningococcal meningitis Méningite méningococcique Meningococcemia Méningococcémie Pandemic influenza type A Influenza de type A pandémique Plague Peste Poliomyelitis Poliomyélite Rift Valley fever Fièvre de la vallée du Rift Severe acute respiratory syndrome Syndrome respiratoire aigu sévère Smallpox Variole Tularemia Tularémie Typhoid fever Fièvre typhoïde Venezualan hemorrhagic fever Fièvre hémorragique du Vénézuela Yellow fever Fièvre jaune
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 9 An Act to provide for real property taxation powers of first nations, to create a First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Statistical Institute and to make consequential amendments to other Acts
ASSENTED TO 23rd MARCH, 2005 BILL C-20
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to provide for real property taxation powers of first nations, to create a First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Statistical Institute and to make consequential amendments to other Acts”.
SUMMARY This enactment strengthens first nations’ real property tax regimes and creates a first nation bond financing regime, and creates four institutions to support those regimes, to promote first nations’ economic development and to strengthen first nations’ statistical capacity.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO PROVIDE FOR REAL PROPERTY TAXATION POWERS OF FIRST NATIONS, TO CREATE A FIRST NATIONS TAX COMMISSION, FIRST NATIONS FINANCIAL MANAGEMENT BOARD, FIRST NATIONS FINANCE AUTHORITY AND FIRST NATIONS STATISTICAL INSTITUTE AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTS
Preamble SHORT TITLE 1.
Short title INTERPRETATION
2. Definitions ABORIGINAL RIGHTS
3. Aboriginal and treaty rights PART 1 FIRST NATIONS FISCAL POWERS
4. Financial administration laws
5. Local revenue laws
6. Notice of proposed laws
7. Further representations
8. Information accompanying property taxation law
9. Financial administration laws
10. Annual rate and expenditure laws
11. No repeal by borrowing members
12. Legal capacity of first nations
13. Local revenue account
14. Audit
15. Non-application of certain provisions
i PART 2 FIRST NATIONS TAX COMMISSION INTERPRETATION 16.
Definitions ESTABLISHMENT AND ORGANIZATION OF COMMISSION
17. Commission
18. When agent of Her Majesty
19. Appointment of Chief Commissioner
20. Appointment of commissioners
21. Status
22. Reappointment
23. Remuneration
24. Chief Commissioner — functions
25. Deputy Chief Commissioner — functions
26. Head office
27. Rules of procedure
28. Staff PURPOSES
29. Mandate
30. Powers
31. Local revenue law review
32. Restrictions
FUNCTIONS AND POWERS
33. Review on request
34. First Nations Gazette STANDARDS AND PROCEDURES
35. Standards REGULATIONS
36. Regulations PART 3 FIRST NATIONS FINANCIAL MANAGEMENT BOARD INTERPRETATION
37. Definition of “Board”
ii ESTABLISHMENT AND ORGANIZATION OF BOARD 38.
Establishment
39. Not agent of Her Majesty
40. Appointment of Chairperson
41. Appointment of additional directors
42. Election of Vice-Chairperson
43. Reappointment
44. Status
45. Remuneration
46. Rules of procedure
47. Head office
48. Staff PURPOSES
49. Mandate FUNCTIONS AND POWERS
50. Review of financial management system
51. Required intervention
52. Imposed co-management
53. Third-party management
54. Required information STANDARDS AND PROCEDURES
55. Standards
56. Regulations
REGULATIONS
PART 4 FIRST NATIONS FINANCE AUTHORITY INTERPRETATION 57.
Definitions ESTABLISHMENT AND ORGANIZATION OF AUTHORITY
58. Establishment
59. Membership
60. Not agent of Her Majesty
61. Board of Directors
62. Function of Deputy Chairperson
63. Term of office
iv 64.
Quorum
65. Majority vote
66. Canada Corporations Act
67. Remuneration of directors
68. Duty of care
69. President
70. Annual general meeting
71. By-laws
72. Head office
73. Annual budget PURPOSES
74. Mandate FUNCTIONS AND POWERS
75. Powers of board of directors
76. Application to become borrowing member
77. Ceasing to be a borrowing member
78. Priority
79. Limitations — infrastructure loans
80. Restriction on financing
81. Limitations — short-term loans
82. Sinking fund
83. Surpluses
84. Debt reserve fund
85. Credit enhancement fund
86. Default by first nation
87. Short-term pooled investment funds GENERAL
88. Annual report REGULATIONS
89. Regulations PART 5 FIRST NATIONS STATISTICAL INSTITUTE INTERPRETATION
90. Definitions
v ESTABLISHMENT AND ORGANIZATION OF INSTITUTE 91.
Institute
92. Crown Corporation
93. Not an agent of Her Majesty
94. Board of directors
95. Appointment of Chairperson
96. Appointment of other directors
97. Staggered terms
98. Status
99. Election of Vice-Chairperson
100. Reappointment
101. Head office
102. First Nations Chief Statistician
103. Oath of office PURPOSES
104. Mandate
105. General powers
106. Sharing of information
107. Federal data
POWERS
GENERAL 108.
Protection of information
109. Information privileged
110. Powers of Statistics Canada OFFENCES
111. Offence
112. Secret information REGULATIONS
113. Regulations PART 6 FINANCIAL MANAGEMENT AND CONTROL
114. Definitions
115. Exclusion from public service
116. Financial year
117. Expenditure of revenues
v 118.
Corporate plans
119. Books and systems
120. Annual auditor’s report
121. Special examination
122. Report
123. Examiner
124. Consultation with Auditor General
125. Right to information
126. Restriction
127. Qualified privilege
128. Audit committee
129. Disclosure of material developments
130. Annual report
131. Annual meeting PART 7 PROVISIONS OF GENERAL APPLICATION GENERAL
132. Conflict of interest
133. Liability of Her Majesty
134. No appropriation
135. No compensation
136. Limit of liability
137. Limit of liability
138. Conflict with other laws
139. Official languages
140. Regulations
141. Regulations
142. Regulations
REGULATIONS
PART 8 TRANSITIONAL PROVISIONS, CONSEQUENTIAL AMENDMENTS, COORDINATING AMENDMENTS AND COMING INTO FORCE TRANSITIONAL PROVISIONS 143.
ITAB employees
144. Continuation of directors
145. Continuation of existing by-laws
146. Review and evaluation
vi CONSEQUENTIAL AMENDMENTS 147-148. 149.
Access to Information Act
Financial Administration Act
150-151.
Indian Act
152. Privacy Act
153. Westbank First Nation Self-Government Act
COORDINATING AMENDMENTS 154.
2003, c. 22 COMING INTO FORCE
155. Order in council SCHEDULE
53-54 ELIZABETH II —————— CHAPTER 9 An Act to provide for real property taxation powers of first nations, to create a First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Statistical Institute and to make consequential amendments to other Acts
[Assented to 23rd March, 2005] Preamble
Whereas the Government of Canada has adopted a policy recognizing the inherent right of self-government as an aboriginal right and providing for the negotiation of self-government; Whereas this Act is not intended to define the nature and scope of any right of self-government or to prejudge the outcome of any selfgovernment negotiation; Whereas the creation of national aboriginal institutions will assist first nations that choose to exercise real property taxation jurisdiction on reserve lands; Whereas economic development through the application of real property tax revenues and other local revenues to support borrowing on capital markets for the development of public infrastructure is available to other governments in Canada; Whereas real property taxation regimes on reserves should recognize both the interests of on-reserve taxpayers and the rights of members of first nations communities;
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Whereas accurate, timely and credible statistics are a key element of sound financial planning, management and reporting available to other governments in Canada; Whereas first nations led an initiative that resulted in 1988 in an amendment to the Indian Act so that their jurisdiction over real property taxation on reserve could be exercised and the Indian Taxation Advisory Board was created to assist in the exercise of that jurisdiction; Whereas, in 1995, the First Nations Finance Authority Inc. was incorporated for the purposes of issuing debentures using real property tax revenues and providing investment opportunities; Whereas, by 1999, first nations and the Government of Canada recognized the benefits of establishing statutory institutions as part of a comprehensive fiscal and statistical management system; And whereas first nations have led an initiative culminating in the introduction of this Act;
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the First Nations Fiscal and Statistical Management Act. INTERPRETATION
Definitions
2. (1) The following definitions apply in this Act.
2004-2005 “borrowing member” « membre emprunteur »
“council” « conseil de la première nation » “first nation” « première nation »
Gestion financière et statist “borrowing member” means a first nation that has been accepted as a borrowing member under subsection 76(2) and has not ceased to be a borrowing member under section 77. “council” has the same meaning as “council of the band” in subsection 2(1) of the Indian Act. “first nation” means (a) in any provision of Part 5, a band; and (b) in any other provision, a band named in the schedule.
“First Nations Finance Authority” « Administration financière des premières nations »
“First Nations Finance Authority” means the corporation established under section 58.
“First Nations Financial Management Board” « Conseil de gestion financière des premières nations »
“First Nations Financial Management Board” means the board established under subsection 38(1).
“First Nations Gazette” « Gazette des premières nations »
“First Nations Gazette” means the publication published under section 34.
“First Nations Statistical Institute” « Institut de la statistique des premières nations »
“First Nations Statistical Institute” means the institute established under section 91.
“First Nations Tax Commission” « Commission de la fiscalité des premières nations »
“First Nations Tax Commission” means the commission established under subsection 17(1).
“local revenue law” « texte législatif sur les recettes locales »
“local revenue law” means a law made under subsection 5(1).
“local revenues” « recettes locales »
“local revenues” means moneys raised under a local revenue law.
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“Minister” « ministre »
“Minister” means the Minister of Indian Affairs and Northern Development.
“property taxation law” « texte législatif relatif à l’imposition foncière »
“third-party management” Version anglaise seulement
Indian Act definitions
Amendments to schedule
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“property taxation law” means a law made under paragraph 5(1)(a).
“third-party management” means the management of a first nation’s local revenues under section 53. (2) Unless the context otherwise requires, words and expressions used in this Act and not otherwise defined have the same meaning as in the Indian Act. (3) At the request of the council of a band, the Governor in Council may, by order, amend the schedule in order to (a) add or change the name of the band; or (b) delete the name of the band, as long as there are no amounts owing by the band to the First Nations Finance Authority that remain unpaid. ABORIGINAL RIGHTS
Aboriginal and treaty rights
3. For greater certainty, nothing in this Act shall be construed so as to abrogate or derogate from any existing aboriginal or treaty rights of the aboriginal peoples of Canada under section 35 of the Constitution Act, 1982. PART 1 FIRST NATIONS FISCAL POWERS
Financial administration laws
4. The council of a first nation may not make a law under paragraph 5(1)(d) until the council has made a law respecting the financial administration of the first nation under paragraph 9(1)(a) and that law has been approved by the First Nations Financial Management Board.
Local revenue laws
5. (1) Subject to subsections (2) to (6), sections 4 and 6 and any regulations made under paragraph 36(1)(d), the council of a first nation may make laws
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Gestion financière et statist (a) respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including (i) the assessment of the value of those lands, interests and rights, the requisition of any information necessary to conduct the assessment and the inspection, in accordance with procedures prescribed by regulation, for assessment purposes of any reserve lands that are subject to taxation for local purposes, (ii) a mechanism to establish tax rates and apply them to the assessed value of those lands, interests and rights, (iii) taxation for the provision of services in respect of reserve lands, (iv) the taxation of business activities on reserve lands, and (v) the imposition of development cost charges; (b) authorizing the expenditure of local revenues; (c) respecting procedures by which the interests of taxpayers may be represented to the council; (d) respecting the borrowing of money from the First Nations Finance Authority, including any authorization to enter into a particular borrowing agreement with that Authority; (e) subject to any conditions, and in accordance with any procedures, prescribed by regulation, respecting the enforcement of laws made under paragraph (a) in respect of outstanding taxes or charges, including (i) the creation of liens on reserve lands and interests in reserve lands, (ii) the imposition and recovery of interest and penalties on an amount payable pursuant to a law made under that paragraph, where the amount is not paid when it is due, and the rate of interest or the amount of the penalty, as the case may be,
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First Nations Fiscal and (iii) subject to subsection (7), the seizure, forfeiture and assignment of interests or rights in reserve lands, (iv) the seizure and sale of personal property located on reserve lands, other than property located in a dwelling, and (v) the discontinuance of services;
(f) delegating to any person or body any of the council’s powers to make laws under any of paragraphs (a) to (e); and (g) delegating to the First Nations Financial Management Board any other of the council’s powers that are required to give effect to a comanagement arrangement entered into under section 52 or to give effect to third-party management of the first nation’s local revenues. Approval required
(2) A law made under subsection (1) does not have any force or effect until it is approved by the First Nations Tax Commission.
Coming into force
(3) A law made under subsection (1) comes into force on the later of (a) the day of coming into force set out in the law, and (b) the day after it is approved by the First Nations Tax Commission.
Appeals
(4) A law made under paragraph (1)(a) shall include (a) an appeal procedure in respect of assessments, incorporating such procedures as are prescribed by regulation; and (b) fixed rates of remuneration and fixed terms of office for any persons designated to decide the appeals.
Third-party management
(5) A property taxation law shall provide that, if the First Nations Financial Management Board gives notice to the first nation that thirdparty management of the first nation’s local revenues is required, the Board may act as agent of the first nation to fulfil any of the powers and obligations of the council under the property taxation law, this Act and any regulations made under this Act.
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Special levy
(6) A property taxation law of a borrowing member shall provide that the borrowing member must make a law under paragraph (1)(a) in order to recover amounts payable under paragraph 84(5)(b).
Assignment of right or interest
(7) Notwithstanding the Indian Act or any instrument conferring a right or interest in reserve lands, if there are outstanding taxes payable pursuant to a law made under paragraph (1)(a) for more than two years, the first nation may assign the right or interest in accordance with the conditions and procedures prescribed by regulation.
Judicial notice
(8) In any proceedings, judicial notice may be taken of a local revenue law.
Statutory Instruments Act
Notice of proposed laws
(9) The Statutory Instruments Act does not apply in respect of local revenue laws or laws made under section 9. 6. (1) The council of a first nation shall, at least 60 days before making a law under any of paragraphs 5(1)(a) to (c), including a law repealing such a law or an amendment to such a law other than one referred to in paragraph 10(a) or (b), (a) publish a notice of the proposed law in a local newspaper; (b) post the notice in a public place on the reserve lands of the first nation; and (c) send the notice, by mail or electronic means, to the First Nations Tax Commission, to members of the first nation, to others who have interests in those lands or rights to occupy, possess or use those lands and to every government, organization and individual who, in the opinion of the council, may be affected by the proposed law.
Exemption
(2) The First Nations Tax Commission may exempt a first nation from the requirements of subsection (1) in respect of an amendment of a law if the Commission considers that the amendment is not significant.
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Content of notice
(3) A notice referred to in subsection (1) shall
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(a) describe the proposed law; (b) state where a copy of the proposed law may be obtained; (c) invite representations regarding the proposed law to be made, in writing, to the council within 60 days after the date stated in the notice; and (d) if the council is to review the proposed law at a public meeting, state the time and place of the meeting. Council to consider representations
(4) Before making a law under any of paragraphs 5(1)(a) to (c), the council of a first nation shall consider any representations that were made in accordance with paragraph (3)(c) or at a meeting referred to in paragraph (3)(d).
Further representations
7. When the council of a first nation sends a property taxation law or a law made under paragraph 5(1)(c) to the First Nations Tax Commission for its approval, the council shall (a) provide a copy of the law to any persons who made representations under paragraph 6(3)(c); and (b) invite those persons to make written representations to the Commission within 30 days after the day on which they receive the copy of the law.
Information accompanying property taxation law
8. (1) A property taxation law — including an amendment of a property taxation law — shall, when submitted to the First Nations Tax Commission for approval, be accompanied by (a) a description of the lands, interests or rights subject to the law; (b) a description of the assessment practices to be applied to each class of land, interest or right;
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Gestion financière et statist (c) information regarding services to be provided from local revenues, existing service agreements and any service agreement negotiations under way at the time the law was made; (d) a description of the notices that were given, any consultation undertaken by the council before making the law and copies of any written representations received by the council; and (e) evidence that the law was duly made by the council.
Exemption
(2) The First Nations Tax Commission may exempt a first nation from the requirements of subsection (1) in respect of an amendment of a property taxation law if the Commission considers that the amendment is not significant.
Accompanying information
(3) A law made under paragraph 5(1)(c), when submitted to the First Nations Tax Commission for approval, shall be accompanied by (a) a description of the notices that were given, any consultation undertaken by the council before making the law and copies of any written representations received by the council; and (b) evidence that the law was duly made by the council.
Evidence law duly made
(4) A law made under paragraph 5(1)(b), (d) or (e) that is submitted to the First Nations Tax Commission for approval shall be accompanied by evidence that it was duly made by the council.
Additional information on request
(5) At the request of the First Nations Tax Commission, a first nation shall provide any documents that the Commission requires in order to (a) review a local revenue law;
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(b) determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 35(1); or (c) perform any of its other functions under this Act. Financial administration laws
9. (1) Subject to subsections (2) and (3), the council of a first nation may make laws (a) respecting the financial administration of the first nation; and (b) delegating to any person or body its powers to make laws under paragraph (a).
Approval required
(2) A law made under subsection (1) by a borrowing member, including any amendment of such a law, does not have any force or effect until it is approved by the First Nations Financial Management Board.
Coming into force
(3) A law made under subsection (1) comes into force on the latest of (a) the day on which it is made, (b) the day of coming into force set out in the law, and (c) in the case of a law or amendment made by a borrowing member, the day after it is approved by the First Nations Financial Management Board.
Evidence law duly made
(4) A law made under subsection (1) that is submitted to the First Nations Financial Management Board for approval shall be accompanied by evidence that it was duly made by the council.
Additional information on request
(5) At the request of the First Nations Financial Management Board, a first nation shall provide any documents that the Board requires in order to (a) review a financial administration law submitted to the Board; (b) determine that the law was made in accordance with this Act, the regulations or any standards made under subsection 55(1); or
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Gestion financière et statist (c) perform any of its other functions under this Act.
Annual rate and expenditure laws
10. A council of a first nation that makes a property taxation law shall, at least once each year at a time prescribed by regulation, make (a) a law under paragraph 5(1)(a) setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights; and (b) a law under paragraph 5(1)(b) establishing a budget for the expenditure of revenues raised under the property taxation law.
No repeal by borrowing members
11. (1) A borrowing member shall not repeal a property taxation law.
Priority to Authority
(2) A law made under paragraph 5(1)(b) by a borrowing member shall not authorize the expenditure of local revenues unless the borrowing member’s budget provides for the payment of all amounts payable to the First Nations Finance Authority during the budget period.
Financial commitment
(3) The borrowing member shall, in every year, reserve such local revenues as are required to ensure that all amounts authorized to be paid to the First Nations Finance Authority in the year are actually paid in that year.
Legal capacity of first nations
12. For greater certainty, for the purposes of Part 4, a borrowing member has the capacity to contract and to sue and be sued.
Local revenue account
13. (1) Local revenues of a first nation shall be placed in a local revenue account, separate from other moneys of the first nation.
Restriction on expenditures
(2) Local revenues may be expended only under the authority of a law made under paragraph 5(1)(b).
Balanced budget
(3) Expenditures provided for in a law made under paragraph 5(1)(b) shall not exceed the local revenues estimated for the year in which those expenditures are to be made, less any deficit accumulated from prior years.
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Audit
14. (1) The local revenue account shall be audited at least once each calendar year and reported on separately from other accounts.
Access to report
(2) The audit report of the local revenue account shall be made available to
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(a) the members of the first nation; (b) any other persons who have an interest in, or the right to occupy, possess or use, the first nation’s reserve lands; (c) the First Nations Tax Commission, the First Nations Financial Management Board and the First Nations Finance Authority; and (d) the Minister. Non-application of certain provisions
15. Paragraphs 83(1)(a) and (d) to (g) and section 84 of the Indian Act and any regulations made under paragraph 73(1)(m) of that Act do not apply to a first nation. PART 2 FIRST NATIONS TAX COMMISSION INTERPRETATION
Definitions
16. The following definitions apply in this Part.
“Commission” « Commission »
“Commission” means the First Nations Tax Commission.
“taxpayer” « contribuable »
“taxpayer” means a person paying tax under a property taxation law. ESTABLISHMENT AND ORGANIZATION OF COMMISSION
Commission
17. (1) There is hereby established a commission, to be known as the First Nations Tax Commission, consisting of 10 commissioners, including a Chief Commissioner and Deputy Chief Commissioner.
Capacity, rights, powers and privileges
(2) The Commission has the capacity, rights, powers and privileges of a natural person, including the capacity to
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Gestion financière et statist (a) enter into contracts; (b) acquire, hold and dispose of property or an interest in property; (c) raise, invest or borrow money; and (d) sue and be sued.
When agent of Her Majesty
18. (1) The Commission is an agent of Her Majesty only for the approval of local revenue laws.
Savings
(2) For the purpose of subsection (1), the issuance of a certificate referred to in paragraph 32(2)(b) is deemed not to be an approval of a local revenue law.
Appointment of Chief Commissioner
19. (1) On the recommendation of the Minister, the Governor in Council shall appoint a Chief Commissioner and Deputy Chief Commissioner.
Tenure
(2) The Chief Commissioner and Deputy Chief Commissioner hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.
Appointment of commissioners
20. (1) On the recommendation of the Minister, the Governor in Council shall appoint four commissioners to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.
Appointment of commissioners
(2) On the recommendation of the Minister, the Governor in Council shall appoint three additional commissioners — one of whom shall be a taxpayer using reserve lands for commercial, one for residential and one for utility purposes — to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.
Appointment of additional commissioner
(3) A body prescribed by regulation shall appoint an additional commissioner to hold office during pleasure for a term not exceeding five years.
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Staggered terms
(4) In determining the term of appointment of commissioners, the Governor in Council shall endeavour to ensure that the terms of no more than three commissioners expire in any one calendar year.
Qualifications
(5) The Commission shall be composed of men and women from across Canada, including members of first nations, who are committed to the development of a system of first nations real property taxation and who have the experience or capacity to enable the Commission to fulfil its mandate.
Status
21. The Chief Commissioner shall hold office on a full-time basis, while the other commissioners shall hold office on a part-time basis.
Reappointment
22. A commissioner may be reappointed for a second or subsequent term of office.
Remuneration
23. (1) Commissioners shall be paid the remuneration determined by the Governor in Council.
Expenses
(2) The Chief Commissioner shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from his or her ordinary place of work. Other Commissioners shall be reimbursed for such expenses incurred in performing duties while absent from their ordinary place of residence.
Chief Commissioner — functions
24. The Chief Commissioner is the chief executive officer of the Commission and has supervision over, and direction of, the work and staff of the Commission.
Deputy Chief Commissioner — functions
25. In the event of the absence or incapacity of the Chief Commissioner, or if the office of Chief Commissioner is vacant, the Deputy Chief Commissioner shall assume the duties and functions of the Chief Commissioner.
Head office
26. (1) The head office of the Commission shall be on the reserve lands of the Kamloops Band or at any other location that the Governor in Council determines.
Additional office
(2) The Commission shall maintain an additional office in the National Capital Region described in the schedule to the National Capital Act.
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2004-2005 Rules of procedure
Staff
Gestion financière et statist 27. The Commission may make any rules that it considers necessary for the conduct of, and the fixing of a quorum for, its meetings. 28. (1) The Commission may (a) hire any staff that is necessary to conduct the work of the Commission; and (b) determine the duties of those persons and the conditions of their employment.
Salaries and benefits
(2) Persons hired under subsection (1) shall be paid the salaries and benefits fixed by the Commission. PURPOSES
Mandate
29. The purposes of the Commission are to (a) ensure the integrity of the system of first nations real property taxation and promote a common approach to first nations real property taxation nationwide, having regard to variations in provincial real property taxation systems; (b) ensure that the real property taxation systems of first nations reconcile the interests of taxpayers with the responsibilities of chiefs and councils to govern the affairs of first nations; (c) prevent, or provide for the timely resolution of, disputes in relation to the application of local revenue laws; (d) assist first nations in the exercise of their jurisdiction over real property taxation on reserve lands and build capacity in first nations to administer their taxation systems; (e) develop training programs for first nation real property tax administrators; (f) assist first nations to achieve sustainable economic development through the generation of stable local revenues; (g) promote a transparent first nations real property taxation regime that provides certainty to taxpayers; (h) promote understanding of the real property taxation systems of first nations; and
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(i) provide advice to the Minister regarding future development of the framework within which local revenue laws are made. FUNCTIONS AND POWERS Powers
30. In furtherance of the purposes set out in section 29, the Commission may enter into cooperative arrangements and shared-cost ventures with national and international organizations to consult on or sell products or services developed for first nations who have made property taxation laws.
Local revenue law review
31. (1) The Commission shall review every local revenue law.
Written submissions
(2) Before approving a local revenue law, the Commission shall consider, in accordance with any regulations made under paragraph 36(1)(b), any representations made to it under paragraph 7(b) in respect of the law by members of the first nation or others who have interests in the reserve lands of the first nation or rights to occupy, possess or use those lands.
Local revenue law approval
(3) Subject to section 32, the Commission shall approve a local revenue law that complies with this Act and with any standards and regulations made under this Act.
Registry
(4) The Commission shall maintain a registry of every law approved by it under this section and every financial administration law made under section 9.
Restrictions
32. (1) The Commission shall not approve a law made under paragraph 5(1)(d) for financing capital infrastructure for the provision of local services on reserve lands unless (a) the first nation has obtained and forwarded to the Commission a certificate of the First Nations Financial Management Board under subsection 50(3); and (b) the first nation has unutilized borrowing capacity.
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Gestion financière et statist (2) On approving a law made by a first nation under paragraph 5(1)(d) for financing capital infrastructure for the provision of local services on reserve lands, the Commission shall provide the First Nations Finance Authority with (a) a true copy of the law registered under subsection 31(4); and (b) a certificate stating that the law meets all the requirements of this Act and the regulations made under this Act.
Notice of judicial review
(3) If the Commission becomes aware that judicial review proceedings have been undertaken in respect of a law made by a first nation under paragraph 5(1)(d) for financing capital infrastructure for the provision of local services on reserve lands, the Commission shall without delay inform the First Nations Finance Authority of those proceedings.
Certificate is evidence
(4) A certificate referred to in paragraph (2)(b) is, in the absence of evidence to the contrary, conclusive evidence in any judicial proceedings of the facts contained in it.
Review on request
33. (1) On the request in writing by a member of a first nation, or by a person who holds an interest in reserve lands or has a right to occupy, possess or use the reserve lands, who (a) is of the opinion that the first nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 141 or 142 or that a law has been unfairly or improperly applied, (b) has requested the council of the first nation to remedy the situation, and (c) is of the opinion that the council has not remedied the situation, the Commission shall conduct a review of the matter in accordance with the regulations.
Independent review
(2) If the Commission is of the opinion that a first nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 141 or 142 or that a law has been unfairly or improperly applied, it shall conduct a review of the matter in accordance with the regulations.
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Remedy
(3) If, after conducting a review, the Commission considers that a first nation has not complied with this Part or Part 1 or with a regulation made under either Part or section 141 or 142 or that a law has been unfairly or improperly applied, the Commission
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(a) shall order the first nation to remedy the situation; and (b) may, if the first nation does not remedy the situation within the time set out in the order, by notice in writing, require the First Nations Financial Management Board to either — at the Board’s discretion — impose a co-management arrangement on the first nation or assume third-party management of the first nation’s local revenues to remedy the situation. First Nations Gazette
Frequency of publication
34. (1) All local revenue laws approved by the Commission and all standards and procedures established by the Commission under section 35 shall be published in the First Nations Gazette. (2) The Commission shall publish the First Nations Gazette at least once in each calendar year. STANDARDS AND PROCEDURES
Standards
35. (1) The Commission may establish standards, not inconsistent with the regulations, respecting (a) the form and content of local revenue laws; (b) enforcement procedures to be included in those laws; (c) criteria for the approval of laws made under paragraph 5(1)(d); and (d) the form in which information required under section 8 is to be provided to the Commission.
Procedures
(2) The Commission may establish procedures respecting (a) submission for approval of local revenue laws; (b) approval of those laws;
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Gestion financière et statist (c) representation of taxpayers’ interests in the decisions of the Commission; and (d) resolution of disputes with first nations concerning the taxation of rights and interests on reserve lands.
Statutory Instruments Act
(3) The Statutory Instruments Act does not apply to a standard established under subsection (1) or a procedure established under subsection (2). REGULATIONS
Regulations
36. (1) The Governor in Council may, on the recommendation of the Minister made having regard to any representations by the Commission, make regulations (a) prescribing anything that is to be prescribed under subparagraph 5(1)(a)(i), paragraph 5(1)(e) or (4)(a), subsection 5(7) or section 10; (b) establishing the procedures to be followed in reviewing laws submitted under section 7 and conducting reviews under section 33, including procedures (i) for requiring the production of documents from a first nation or person requesting a review under subsection 33(1), (ii) for conducting hearings, and (iii) authorizing the Commission to apply to a justice of the peace for a subpoena compelling a person to appear before the Commission to give evidence and bring any documents specified in the subpoena, and to pay associated travel expenses; (c) prescribing fees to be charged by the Commission for services to first nations and other organizations; and (d) respecting the exercise of the law-making powers of first nations under subsection 5(1).
Provincial differences
(2) Regulations made under paragraph (1)(a) may vary from province to province.
Authority to vary
(3) Regulations made under paragraph (1)(b) may authorize the Commission to
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(a) vary the procedures to accommodate the customs or culture of a first nation in respect of which a hearing is being held; (b) extend or shorten any period provided for in those regulations; (c) dispense with compliance with any procedure provided for in the regulations in the interest of securing a just, expeditious and inexpensive hearing of a complaint; and (d) delegate any of the powers of the Commission under section 31 or 33 to one or more commissioners. Inconsistencies
(4) In the event of an inconsistency between a law made under subsection 5(1) and regulations made under subsection (1), the regulations prevail to the extent of the inconsistency. PART 3 FIRST NATIONS FINANCIAL MANAGEMENT BOARD INTERPRETATION
Definition of “Board”
37. In this Part, “Board” means the First Nations Financial Management Board. ESTABLISHMENT AND ORGANIZATION OF BOARD
Establishment
38. (1) There is hereby established a board, to be known as the First Nations Financial Management Board, to be managed by a board of directors consisting of a minimum of nine and a maximum of 15 directors, including a Chairperson and Vice-Chairperson.
Capacity, rights, powers and privileges
(2) The Board has the capacity, rights, powers and privileges of a natural person, including the capacity to (a) enter into contracts; (b) acquire, hold and dispose of property or an interest in property; (c) raise, invest or borrow money; and (d) sue and be sued.
Not agent of Her Majesty
39. The Board is not an agent of Her Majesty.
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Appointment of Chairperson
40. On the recommendation of the Minister, the Governor in Council shall appoint a Chairperson to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.
Appointment of additional directors
41. (1) The Governor in Council, on the recommendation of the Minister, shall appoint a minimum of five, and a maximum of eleven, other directors to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.
Appointment by AFOA
(2) The Aboriginal Financial Officers Association of Canada, or any other body prescribed by regulation, shall appoint up to three additional directors to hold office during pleasure for a term not exceeding five years.
Staggered terms
(3) In determining the term of appointment of directors, the Governor in Council shall endeavour to ensure that the terms of no more than three directors expire in any one calendar year.
Qualifications
(4) The board of directors shall be composed of men and women from across Canada, including members of first nations, who are committed to the strengthening of first nation financial management and who have the experience or capacity to enable the Board to fulfil its mandate.
Election of ViceChairperson
42. (1) The board of directors shall elect a Vice-Chairperson from among the directors.
Functions
(2) In the event of the absence or incapacity of the Chairperson, or if the office of Chairperson is vacant, the Vice-Chairperson shall assume the duties and functions of the Chairperson.
Reappointment
43. Directors may be reappointed for a second or subsequent term of office.
Status
44. Directors shall hold office on a part-time basis.
Remuneration
45. (1) Directors shall be paid the remuneration determined by the Governor in Council.
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Expenses
(2) Directors shall be reimbursed for reasonable travel and other expenses incurred in performing duties while absent from their ordinary place of residence.
Rules of procedure
46. The board of directors may make any rules that it considers necessary for the conduct of its meetings.
Head office
47. The head office of the Board shall be at a location determined by the Governor in Council.
Staff
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48. (1) The board of directors may (a) hire any staff that is necessary to conduct the work of the Board; and (b) determine the duties of those persons and the conditions of their employment.
Salaries and benefits
(2) Persons hired under subsection (1) shall be paid the salary and benefits fixed by the board of directors. PURPOSES
Mandate
49. The purposes of the Board are to (a) assist first nations in developing the capacity to meet their financial management requirements; (b) assist first nations in their dealings with other governments respecting financial management, including matters of accountability and shared fiscal responsibility; (c) assist first nations in the development, implementation and improvement of financial relationships with financial institutions, business partners and other governments, to enable the economic and social development of first nations; (d) develop and support the application of general credit rating criteria to first nations; (e) provide review and audit services respecting first nation financial management; (f) provide assessment and certification services respecting first nation financial management and financial performance; (g) provide financial monitoring services respecting first nation financial management and financial performance;
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Gestion financière et statist (h) provide co-management and third-party management services; and (i) provide advice, policy research and review and evaluative services on the development of fiscal arrangements between first nations’ governments and other governments.
FUNCTIONS AND POWERS Review of financial management system
50. (1) On the request of the council of a first nation, the Board may review the first nation’s financial management system or financial performance for compliance with the standards established under subsection 55(1).
Report
(2) On completion of a review under subsection (1), the Board shall provide to the first nation a report setting out (a) the scope of the review undertaken; and (b) an opinion as to the extent to which the first nation was in compliance with the standards.
Certificate
(3) If after completing a review under subsection (1) the Board is of the opinion that the first nation was in compliance with the standards, it shall issue to the first nation a certificate to that effect.
Revocation of certificate
(4) The Board may, on giving notice to a council, revoke a certificate issued under subsection (3) if, on the basis of financial or other information available to the Board, it is of the opinion that the basis upon which the certificate was issued has materially changed.
Form and content
(5) The Board may determine the form and content of certificates issued under subsection (3), including any restrictions as to the purposes for which, and the persons by whom, they are intended to be used.
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Remedial measures required
(6) If a borrowing member’s certificate is revoked, the borrowing member shall, without delay, take any measures required to re-establish its certification.
Opinion final
(7) An opinion of the Board referred to in this section is final and conclusive and is not subject to appeal.
Required intervention
51. On receipt of a notice from the First Nations Tax Commission under paragraph 33(3)(b) or from the First Nations Finance Authority under subsection 86(4), the Board shall either require the first nation to enter into a co-management arrangement in accordance with section 52 or assume third-party management of the first nation’s local revenues in accordance with section 53, as the Board sees fit.
Imposed comanagement
52. (1) The Board may, on giving notice to the council of a first nation, require the first nation to enter into a co-management arrangement in respect of the first nation’s local revenues, including its local revenue account,
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(a) if, in the opinion of the Board, there is a serious risk that the first nation will default on an obligation to the First Nations Finance Authority; or (b) on receipt of a request or demand to do so under paragraph 33(3)(b) or subsection 86(4).
Powers
(2) Under a co-management arrangement, the Board may (a) recommend amendments to a law of the first nation made under this Act; (b) recommend changes to the first nation’s expenditures or budgets; (c) recommend improvements to the first nation’s financial management system; (d) recommend changes to the delivery of programs and services; (e) order that expenditures of local revenues of the first nation be approved by, or paid with cheques co-signed by, a manager appointed by the Board; and
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Gestion financière et statist (f) exercise any powers delegated to the Board under a law of the first nation or under an agreement between the first nation and the Board or the first nation and the First Nations Finance Authority.
Termination by Board
(3) The Board may terminate a co-management arrangement with a first nation on giving notice to its council that the Board is of the opinion that (a) there is no longer a serious risk that the first nation will default on an obligation to the First Nations Finance Authority; (b) where the first nation was in default of a payment obligation to the First Nations Finance Authority, the first nation has remedied the default; (c) a co-management arrangement requested or demanded under paragraph 33(3)(b) or subsection 86(4) is no longer required; or (d) third-party management of the first nation’s local revenues is required.
Opinion final
(4) An opinion given by the Board under this section is final and conclusive and is not subject to appeal.
Notice
(5) The Board shall advise the First Nations Finance Authority and the First Nations Tax Commission of the commencement or termination of a co-management arrangement.
Third-party management
53. (1) The Board may, on giving notice to the council of a first nation and to the Minister, assume management of the first nation’s local revenues, including its local revenue account, (a) if, in the opinion of the Board, a comanagement arrangement under section 52 has not been effective; (b) if, in the opinion of the Board, there is a serious risk that the first nation will default on an obligation to the First Nations Finance Authority; or (c) on receipt of a request or demand to do so under paragraph 33(3)(b) or subsection 86(4).
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Powers
(2) If the Board assumes third-party management of the local revenues of a first nation, the Board has the exclusive right to
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(a) subject to subsection (3), act in the place of the council of the first nation to make laws under paragraphs 5(1)(a) to (f); (b) act in the place of the council of the first nation under laws made under paragraphs 5(1)(a) to (e) and manage the first nation’s local revenue account, including any necessary borrowing; (c) provide for the delivery of programs and services that are paid for out of local revenues; (d) assign rights or interests under subsection 5(7); and (e) exercise any powers delegated to the Board under a law of the first nation or an agreement between the first nation and the Board or between the first nation and the First Nations Finance Authority. Consent of council required
(3) The Board shall not make a law under paragraph 5(1)(f) that delegates a power to a person or body to whom a power was not delegated at the time the Board assumed thirdparty management of the local revenues of a first nation, unless the council of the first nation gives its consent.
Prohibition
(4) The council of the first nation shall not, during the time that the board assumes thirdparty management of the first nation’s local revenues, repeal any law made under paragraph 5(1)(g).
Review every six months
(5) Where the Board has assumed third-party management of a first nation’s local revenues, it shall review the need for third-party management at least once every six months and advise the First Nations Finance Authority, the First Nations Tax Commission and the council of the first nation of the results of its review.
Termination by Board
(6) The Board may terminate third-party management of a first nation’s local revenues, on giving notice to the council of the first nation, if
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Gestion financière et statist (a) it is of the opinion that there is no longer a serious risk that the first nation will default on an obligation to the First Nations Finance Authority and the Authority consents to the termination in writing; (b) where the first nation was in default of an obligation to the First Nations Finance Authority, it is of the opinion that the first nation has remedied the default and the Authority consents to the termination in writing; or (c) it is of the opinion that the situation for which third-party management of the first nation’s local revenues was required under paragraph 33(3)(b) or subsection 86(4) has been remedied.
Opinion final
(7) An opinion given by the Board under this section is final and conclusive and is not subject to appeal.
Notice
(8) The Board shall advise the First Nations Finance Authority and First Nations Tax Commission of the assumption or termination of third-party management of a first nation’s local revenues.
Required information
54. At the request of the Board, a first nation that has made a local revenue law shall provide to the Board any information about the first nation’s financial management system and financial performance that the Board requires for a decision regarding a co-management arrangement or third-party management of the first nation’s local revenues. STANDARDS AND PROCEDURES
Standards
55. (1) The Board may establish standards, not inconsistent with the regulations, respecting (a) the form and content of laws made under section 9; (b) approvals of the Board under Part 1; (c) certification of first nations under section 50; and (d) financial reporting under subsection 14(1).
Procedures
(2) The Board may establish procedures respecting
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(a) the submission for approval and approval of laws made under section 9; (b) the issuance of a certificate under subsection 50(3); and (c) the implementation or termination of a co-management arrangement or third-party management of a first nation’s local revenues. Statutory Instruments Act
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(3) The Statutory Instruments Act does not apply to a standard established under subsection (1) or a procedure established under subsection (2). (4) All laws made under section 9 and approved by the Board and all standards established by the Board under subsection (1) shall be published in the First Nations Gazette. REGULATIONS
Regulations
56. The Governor in Council may, on the recommendation of the Minister made having regard to any representations by the Board, make regulations (a) respecting the implementation of a comanagement arrangement or third-party management of a first nation’s local revenues, including the obligations of affected first nations to provide access to financial records; and (b) fixing fees that the Board may charge for services, including fees to first nations for comanagement and third-party management services, and the manner in which the fees may be recovered. PART 4 FIRST NATIONS FINANCE AUTHORITY INTERPRETATION
Definitions
“Authority” « Administration »
57. The following definitions apply in this Part. “Authority” means the First Nations Finance Authority.
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“investing member” « membre investisseur »
“investing member” means a first nation that has invested in a short-term investment pool managed by the Authority.
“long-term loan” « prêt à long terme »
“long-term loan” means a loan the term of which is one year or longer.
“member” « membre »
“member” means a borrowing member or investing member.
“property tax revenues” « recettes fiscales foncières »
“representative” « représentant »
“security” « titre »
“short-term loan” « prêt à court terme »
“property tax revenues” means moneys raised under a law made under paragraph 5(1)(a).
“representative”, in respect of a first nation that is a member, means the chief or a councillor of the first nation who is designated as a representative by a resolution of its council. “security” means a security of the Authority issued under paragraph 75(1)(b). “short-term loan” means a loan the term of which is less than one year.
ESTABLISHMENT AND ORGANIZATION OF AUTHORITY Establishment
58. There is hereby established a non-profit corporation without share capital, to be known as the First Nations Finance Authority.
Membership
59. The members of the Authority shall be its borrowing members and investing members.
Not agent of Her Majesty
60. (1) The Authority is not an agent of Her Majesty or a Crown corporation within the meaning of the Financial Administration Act, and its officers and employees are not part of the public service of Canada.
No guarantees
(2) No person shall give a guarantee on behalf of Her Majesty for the discharge of an obligation or liability of the Authority.
Board of Directors
61. (1) The Authority shall be managed by a board of directors, consisting of from 5 to 11 directors, including a Chairperson and Deputy Chairperson.
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Nomination of directors
(2) A representative of a borrowing member may nominate
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(a) a representative of a borrowing member for election as Chairperson or Deputy Chairperson; and (b) any representative for election as a director other than the Chairperson or Deputy Chairperson. Election of directors
(3) Directors shall be elected by representatives of borrowing members.
Function of Deputy Chairperson
62. In the event of the absence or incapacity of the Chairperson, or if the office of Chairperson is vacant, the Deputy Chairperson shall assume the duties and functions of the Chairperson.
Term of office
63. (1) Directors shall hold office on a parttime basis for a term of one year.
Additional terms
(2) A director is eligible to be re-elected for a second or subsequent term of office.
Ceasing to be director
(3) A person ceases to be a director when (a) the person ceases to hold office as a chief or councillor of a first nation that is a borrowing member or investing member; (b) the person’s designation as a representative of a borrowing member or investing member is revoked by a resolution of the council of that first nation; or (c) the person is removed from office before the expiry of the term of the appointment by a special resolution of the board of directors.
Quorum
64. Two thirds of the directors constitute a quorum at any meeting of the board of directors.
Majority vote
65. Decisions by the board of directors shall be made by a majority vote of the directors present.
Canada Corporations Act
66. (1) The Canada Corporations Act does not apply to the Authority.
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Gestion financière et statist (2) The following provisions of the Canada Business Corporations Act apply, with any modifications that the circumstances require, to the Authority and its directors, members, officers and employees as if the Authority were a corporation incorporated under that Act, this Part were its articles of incorporation and its members were its shareholders: (a) subsection 15(1) (capacity of a natural person); (b) section 16 (by-law not required to confer powers on Authority, restriction on powers of Authority, and validity of acts of Authority); (c) subsection 21(1) (access to Authority’s records by members and creditors); (d) section 23 (corporate seal not needed to validate instrument); (e) subsections 103(1) to (4) (powers of directors to make and amend by-laws, member approval of by-laws and effective date of by-laws); (f) subsection 105(1) (qualifications of directors); (g) subsection 108(2) (resignation of director); (h) section 110 (right of director to attend members’ meetings and statements by retiring directors); (i) subsection 114(1) (place of directors’ meetings); (j) section 116 (validity of acts of directors and officers); (k) section 117 (validity of directors’ resolutions not passed at meeting); (l) subsections 119(1) and (4) (liability of directors); (m) section 120 (conflict of interests of directors); (n) section 123 (directors’ dissents); (o) section 124 (directors’ indemnity); (p) section 155 (financial statements); (q) section 158 (approval of financial statements by directors);
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(r) section 159 (sending financial statements to members before annual meeting); (s) sections 161 and 162 (qualifications and appointment of auditor); (t) section 168 (rights and duties of auditor); (u) section 169 (examination by auditor); (v) section 170 (auditor’s right to information); (w) subsections 171(3) to (9) (duty and administration of audit committee and penalty for failure to comply); (x) section 172 (qualified privilege in defamation for auditor’s statements); and (y) subsections 257(1) and (2) (certificates of Authority as evidence).
Remuneration of directors
67. Directors shall be paid a fee for attendance at meetings of the board of directors, as fixed by the by-laws of the Authority.
Duty of care
68. (1) The directors and officers of the Authority in exercising their powers and performing their duties shall (a) act honestly and in good faith with a view to the best interests of the Authority; and (b) exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances.
Limit of liability
(2) Directors and officers are not liable for a failure to comply with subsection (1) if they rely in good faith on (a) a written report of the auditor of the Authority or financial statements represented by an officer of the Authority as fairly reflecting the financial condition of the Authority; or
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Gestion financière et statist (b) a report of a lawyer, notary, accountant, engineer, appraiser or other person whose position or profession lends credibility to a statement made by that person.
President
69. (1) The board of directors shall appoint a President to act as the chief executive officer of the Authority.
Other staff
(2) The President may employ any other officers and employees that are necessary to conduct the work of the Authority.
Annual general meeting
70. The Authority shall hold an annual general meeting of representatives for the purpose of (a) presenting the annual report and audited financial statements of the Authority; (b) electing the board of directors; and (c) dealing with any other business of the Authority that may be presented by the board of directors.
By-laws
71. The board of directors may make bylaws (a) respecting the calling and conduct of meetings of the board, including the holding of meetings by teleconference; (b) fixing the fees to be paid to directors for attendance at meetings of the board and the reimbursement of reasonable travel and living expenses to directors; (c) respecting the duties and conduct of the directors, officers and employees of the Authority and the terms and conditions of employment and of the termination of employment of officers and employees of the Authority; (d) respecting the signing and sealing of securities and interest coupons issued by the Authority; and (e) generally for the conduct and management of the affairs of the Authority.
Head office
72. The head office of the Authority shall be on reserve lands at a location determined by the board of directors.
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Annual budget
73. At the beginning of every year, the President shall prepare an annual budget of the Authority and present it to the board of directors for approval.
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PURPOSES Mandate
74. The purposes of the Authority are to (a) secure for its borrowing members, through the use of property tax revenues, (i) long-term financing of capital infrastructure for the provision of local services on reserve lands, (ii) lease financing of capital assets for the provision of local services on reserve lands, or (iii) short-term financing to meet cashflow requirements for operating or capital purposes under a law made under paragraph 5(1)(b), or to refinance a short-term debt incurred for capital purposes; (b) secure for its borrowing members, through the use of other revenues prescribed by regulation, financing for any purpose prescribed by regulation; (c) secure the best possible credit terms for its borrowing members; (d) provide investment services to its members and first nations organizations; and (e) provide advice regarding the development of long-term financing mechanisms for first nations.
FUNCTIONS AND POWERS Powers of board of directors
75. (1) For the purposes of this Part, the board of directors may by resolution (a) borrow money in an amount authorized by the resolution; (b) issue securities of the Authority; (c) lend securities to generate income, if the loan is fully secured; (d) enter into agreements for risk management purposes, including swaps; and
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Gestion financière et statist (e) provide for (i) payments related to the issuance of securities, (ii) the registration, transfer, management and redemption of securities, (iii) the re-issuance, reinstatement or other disposition of lost, stolen, destroyed or damaged securities or interest coupons, (iv) the examination, cancellation or destruction of securities and of materials used in their production, or (v) the timing of the issuance of securities.
Security issuance requirements
(2) A resolution respecting the issuance of securities shall set out (a) the rate of interest; (b) the time and place of repayment of principal and interest; and (c) the currency in which repayment of principal and interest will be made.
Security issuance resolutions
(3) A resolution respecting the issuance of securities may provide that (a) the securities are to be redeemable in advance of maturity at a time and price set out in the resolution; (b) all or any part of the securities may be paid, refunded or renewed; (c) the securities are to be issued in an amount sufficient to realize the amount of any securities called in and paid before maturity, for a term not longer than the remainder of the term of the securities called in and paid; or (d) the securities and any interest coupons attached to them are to be in the form set out in the resolution, and are to be exchangeable for other securities of the same issue on any terms and conditions set out in the resolution.
Amount of issue
(4) The Authority may issue securities the principal amounts of which, after payment of any discount and the costs of issue and sale, will
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realize the net amount authorized by the board of directors in a resolution made under paragraph (1)(a). Declaration conclusive
(5) A declaration in a resolution authorizing the issuance of securities that it is necessary to issue securities in the principal amount authorized in order to realize the net amount authorized is conclusive evidence of that fact.
Sale price
(6) The board of directors may sell securities at their par value or at other than par value.
Delegation
(7) The board of directors may delegate its powers under this section to a committee of directors and officers of the Authority, subject to any limitations that the board of directors may impose.
Application to become borrowing member
76. (1) A first nation may apply to the Authority to become a borrowing member.
Criteria
(2) The Authority shall accept a first nation as a borrowing member only if the First Nations Financial Management Board has issued to the first nation a certificate under subsection 50(3) and has not subsequently revoked it.
Ceasing to be a borrowing member
77. A first nation may cease to be a borrowing member only with the consent of all other borrowing members.
Priority
78. (1) The Authority has a priority over all other creditors of a first nation that is insolvent, for any moneys that are authorized to be paid to the Authority under a law made under paragraph 5(1)(b) or (d).
Debts to the Crown
(2) For greater certainty, subsection (1) does not apply to Her Majesty.
Limitations — infrastructure loans
79. The Authority shall not make a long-term loan to a borrowing member for the purpose of financing capital infrastructure for the provision of local services on reserve lands unless (a) the First Nations Tax Commission has approved a law made by the borrowing member under paragraph 5(1)(d); and
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Gestion financière et statist (b) the loan is to be paid out of the property tax revenues of the borrowing member in priority to other creditors of the borrowing member.
Restriction on financing
80. A borrowing member shall not obtain long-term financing secured by property tax revenues from any person other than the First Nations Finance Authority.
Limitations — short-term loans
81. The Authority shall not make a shortterm loan to a borrowing member for a purpose described in subparagraph 74(a)(iii) unless the loan is made in anticipation of local revenues of the borrowing member set out in a law made under paragraph 5(1)(b).
Sinking fund
82. (1) The Authority shall establish a sinking fund, or any other system of repayment prescribed by regulation, to fulfil its repayment obligations to the holders of each security issued by the Authority.
Separate accounts
(2) Where a sinking fund is established, a separate sinking fund account shall be kept for each borrowing member participating in a security issued by the Authority.
Sinking fund investments
(3) Funds in a sinking fund may be invested only in (a) securities issued or guaranteed by Canada or a province; (b) securities of a local, municipal or regional government in Canada; (c) investments guaranteed by a bank, trust company or credit union; or (d) deposits in a bank or trust company in Canada or non-equity or membership shares in a credit union.
Surpluses
83. (1) The Authority may declare a surplus in a sinking fund and use the surplus, in order of priority, to (a) replenish any amounts paid out of the debt reserve fund; and (b) make a distribution to borrowing members who are participating in that fund.
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Recovery from sinking fund
(2) The Authority may recover fees payable by a borrowing member from any surplus to be distributed to that member under paragraph (1)(b).
Debt reserve fund
84. (1) The Authority shall establish a debt reserve fund to make payments or sinking fund contributions for which insufficient moneys are available from borrowing members.
Provisioning of fund
(2) Subject to the regulations, the Authority shall withhold 5% of the amount of any longterm loan to a borrowing member for financing capital infrastructure for the provision of local services on reserve lands and deposit that amount in the debt reserve fund.
Separate account
(3) A separate account shall be kept for each security issued and for each borrowing member contributing to the debt reserve fund.
Investments
(4) The funds of the debt reserve fund may be invested only in securities, investments or deposits referred to in paragraph 82(3)(a), (c) or (d) that mature or are callable within five years, 25% of which must be callable within 90 days.
Liability for shortfall
(5) If payments from the debt reserve fund reduce its balance
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(a) by less than 50% of the total amount contributed by borrowing members, the Authority may, in accordance with the regulations, require all borrowing members to pay amounts sufficient to replenish the debt reserve fund; and (b) by 50% or more of the total amount contributed by borrowing members, (i) the Authority shall, in accordance with the regulations, require all borrowing members to pay without delay amounts sufficient to replenish the debt reserve fund, and (ii) the borrowing members shall recover those amounts under their property taxation laws.
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Repayment
(6) Money contributed by a borrowing member to the debt reserve fund and investment income received on it shall be repaid by the Authority to the borrowing member when all obligations in respect of the security in respect of which the money was contributed have been satisfied.
Credit enhancement fund
85. (1) The Authority shall establish a fund for the enhancement of the Authority’s credit rating.
Investments
(2) The funds of the credit enhancement fund may be invested only in securities, investments or deposits referred to in paragraph 82(3)(a), (c) or (d) that mature or are callable within five years, 25% of which must be callable within 90 days.
Investment income
(3) Investment income from the credit enhancement fund may be used (a) to temporarily offset any shortfalls in the debt reserve fund; (b) to defray the Authority’s costs of operation; and (c) for any other purpose prescribed by regulation.
Capital
(4) The capital of the credit enhancement fund may be used (a) to temporarily offset any shortfalls in the debt reserve fund; and (b) for any other purpose prescribed by regulation.
Default by first nation
86. (1) If a borrowing member fails to make a payment to the Authority, to fulfil any other obligation under a borrowing agreement with the Authority or to pay a charge imposed by the Authority under this Part, the Authority shall (a) notify the borrowing member of the failure; and
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(b) send a notice of the failure to the First Nations Financial Management Board and the First Nations Tax Commission, together with evidence of the failure and a copy of any relevant documents and records. Requirement for report
(2) If a failure referred to in subsection (1) relates to an obligation other than payment, the Authority may require that the First Nations Financial Management Board review and report on the reasons for the failure.
Report
(3) On receipt of a notice referred to in paragraph (1)(b) in respect of a failure related to an obligation other than payment, the First Nations Financial Management Board shall advise the Authority in writing of its opinion on the reasons for the failure and recommend any intervention under section 52 or 53 that it considers appropriate.
Required intervention
(4) The Authority may, by notice in writing, require the First Nations Financial Management Board to either — at the Board’s discretion — impose a co-management arrangement on a borrowing member or assume third-party management of the first nation’s local revenues (a) where the borrowing member fails to make a payment to the Authority under a borrowing agreement with the Authority, or to pay a charge imposed by the Authority under this Part; or (b) on receipt of a report of the Board under subsection (3) in respect of the borrowing member.
Short-term pooled investment funds
87. (1) The Authority may establish shortterm pooled investment funds.
Investments
(2) Funds in a short-term pooled investment fund may be invested only in (a) securities issued or guaranteed by Canada, a province or the United States; (b) fixed-term deposits, notes, certificates or other short-term paper of, or guaranteed by, a bank, trust company or credit union, including swaps in United States currency;
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Gestion financière et statist (c) securities issued by the Authority or by a local, municipal or regional government in Canada; (d) commercial paper issued by a Canadian company that is rated in the highest category by at least two recognized security-rating institutions; (e) any class of investments permitted under an Act of a province relating to trustees; or (f) any other investments or class of investments prescribed by regulation. GENERAL
Annual report
88. (1) The Chairperson shall, within four months after the end of each fiscal year, submit to the Authority’s members and the Minister a report of the operations of the Authority for that fiscal year.
Contents
(2) The annual report shall include the financial statements of the Authority and its auditor’s opinion on them. REGULATIONS
Regulations
89. The Governor in Council may, on the recommendation of the Minister after consultation by the Minister with the Authority, make regulations (a) prescribing anything that is to be prescribed under subsection 82(1) and paragraphs 85(3)(c) and (4)(b) and 87(2)(f); (b) increasing or decreasing the amount to be withheld from a loan under subsection 84(2); (c) respecting the imposition of charges under subsection 84(5), including the manner of calculating those charges and the share of those charges to be paid by each borrowing member; and (d) extending the application of this Part to any non-profit organization established to provide social welfare, housing, recreational or cultural services to first nations or their members on reserve lands and making any adaptations to the provisions of this Act that are necessary for that purpose.
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FIRST NATIONS STATISTICAL INSTITUTE INTERPRETATION Definitions
“Institute” « Institut » “other aboriginal group” « autre groupe autochtone »
“respondent” « intéressé »
90. The following definitions apply in this Part. “Institute” means the First Nations Statistical Institute. “other aboriginal group” means an aboriginal group that was formerly a band under the Indian Act and that is a party to a treaty, land claim agreement or self-government agreement with Canada. “respondent” means a person in respect of whom, or in respect of whose activities, a report or information is sought or provided under this Part. ESTABLISHMENT AND ORGANIZATION OF INSTITUTE
Institute
91. There is hereby established an institute, to be known as the First Nations Statistical Institute, which may carry on business under the name of “First Nations Statistics”.
Crown Corporation
92. The Institute is a Crown corporation and is governed by Part X of the Financial Administration Act, but to the extent that any provisions of this Part are inconsistent with sections 105 and 121 of that Act, the provisions of this Part prevail.
Not an agent of Her Majesty
93. The Institute is not an agent of Her Majesty.
Board of directors
94. (1) The Institute shall be managed by a board of directors, consisting of 10 to 15 directors, including the Chairperson and ViceChairperson.
Ex officio director Appointment of Chairperson
(2) The Chief Statistician of Canada shall be a member of the board of directors. 95. On the recommendation of the Minister, the Governor in Council shall appoint a Chairperson to hold office during pleasure for a term not exceeding five years.
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Appointment of other directors
96. On the recommendation of the Minister, the Governor in Council shall appoint a minimum of eight, and a maximum of 13, additional directors to hold office during pleasure for a term not exceeding five years.
Staggered terms
97. (1) In determining the term of appointment of directors, the Governor in Council shall endeavour to ensure that the terms of no more than three directors expire in any one calendar year.
Qualifications
(2) The board of directors shall be composed of men and women from across Canada, including members of first nations, who are committed to improving first nations statistical information and analysis and who have the experience or capacity to enable the Institute to fulfil its mandate.
Status
98. The Chairperson and other directors shall hold office on a part-time basis.
Election of ViceChairperson
99. (1) The board of directors shall elect a Vice-Chairperson from among the directors.
Functions
(2) In the event of the absence or incapacity of the Chairperson, or if the office of Chairperson is vacant, the Vice-Chairperson shall assume the duties and functions of the Chairperson.
Reappointment
100. A director may be reappointed for a second or subsequent term of office.
Head office
101. The head office of the Institute shall be at a location determined by the Governor in Council.
First Nations Chief Statistician
102. (1) On the recommendation of the Minister, the Governor in Council shall appoint a First Nations Chief Statistician to hold office during pleasure on a full-time basis for a term not exceeding five years.
Remuneration
(2) The First Nations Chief Statistician shall be paid the remuneration determined by the Governor in Council.
Staff
(3) The board of directors shall determine the duties of other officers and employees and the conditions of their employment.
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Staff
(4) The First Nations Chief Statistician may hire any other officers and employees that are necessary to conduct the work of the Institute.
Salaries and benefits
(5) Persons hired under subsection (4) shall be paid salaries and benefits fixed by the board of directors.
Oath of office
103. The First Nations Chief Statistician, every person employed by the Institute, every person retained under contract by the Institute and every employee and agent of a person retained under contract by the Institute shall, before commencing their duties, swear or solemnly affirm that he or she will comply with section 108 and will not without authority disclose any information acquired in the course of his or her duties that can be related to any identifiable individual, first nation, business or organization.
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PURPOSES Mandate
104. The purposes of the Institute are to (a) provide statistical information on, and analysis of, the fiscal, economic and social conditions of (i) Indians and other members of first nations, (ii) members of other aboriginal groups, and (iii) other persons who reside on reserve lands or lands of other aboriginal groups; (b) promote the quality, coherence and compatibility of first nations statistics and their production in accordance with generally accepted standards and practices through collaboration with first nations, federal departments and agencies, provincial departments and agencies and other organizations; (c) work with, and provide advice to, federal departments and agencies and provincial departments and agencies on first nations statistics;
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Gestion financière et statist (d) work in cooperation with Statistics Canada to ensure that the national statistical system meets the needs of first nations and Canada; and (e) build statistical capacity within first nation governments. POWERS
General powers
105. (1) In furtherance of the purposes set out in section 104, the Institute may enter into agreements with aboriginal and other governments and organizations.
Particular powers
(2) The Institute may collect, compile, analyze and abstract data for statistical purposes respecting any of the following matters as they relate to first nations, to reserve lands, to Indians and other members of first nations, to members of other aboriginal groups, and to other persons who reside on reserve lands or lands of other aboriginal groups: (a) population; (b) agriculture; (c) health and welfare; (d) commercial and industrial activities; (e) law enforcement, the administration of justice and corrections; (f) finance; (g) education; (h) language, culture and traditional activities; (i) labour and employment; (j) prices and the cost of living; (k) transportation and communications; (l) electric power, gas and water utilities; (m) public administration; (n) community services; (o) the environment; (p) forestry, fishing and trapping; and (q) any other matter prescribed by regulation.
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Publication
(3) The Institute shall publish and make publicly available statistical information collected, compiled, analysed or abstracted under subsection (2) in a manner that does not permit the information to be related to any identifiable individual, business or organization.
Sharing of information
106. (1) The Institute may enter into an agreement with a first nation or other aboriginal group, federal department or agency, provincial department or agency, municipality, corporation or other organization for the sharing of information collected by or on behalf of either party and for its subsequent tabulation or publication.
Agreement
(2) An agreement under subsection (1) shall provide that
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(a) respondents from whom information is collected are to be informed by notice that the information is being collected on behalf of the Institute and the first nation, other aboriginal group, department, agency, municipality, corporation or organization, as the case may be; and (b) if the respondents object by notice in writing to the First Nations Chief Statistician to the sharing of the information by the Institute, the information will not be shared unless the first nation, other aboriginal group, department, agency, municipality, corporation or organization is authorized by law to require respondents to provide that information. Federal data
107. (1) Subject to subsection (2), documents or records relating to first nations, Indians or other members of first nations, or to members of other aboriginal groups, that are maintained by any department, body or corporation set out in any of Schedules I to III to the Financial Administration Act that is prescribed by regulation shall be disclosed to the Institute for the purposes of this Part in accordance with an agreement referred to in subsection (3).
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Exception
(2) A department, body or corporation referred to in subsection (1) is not required to disclose any information that it is required to, or may, withhold under any federal law or under any privilege at law.
Agreement required
(3) The Institute shall enter into an agreement for the collection and use of information referred to in subsection (1) with the department, body or corporation from whose documents or records it is to be obtained. GENERAL
Protection of information
108. (1) Except for the purpose of communicating information in accordance with the conditions of an agreement made under section 106, for the conduct of a prosecution under this Act or for the purposes of subsection (2), (a) no person, other than a person employed by, or under contract to, the Institute and sworn or affirmed under section 103, shall be permitted to examine any identifiable individual return made for the purposes of this Part; and (b) no person who has been sworn or affirmed under section 103 shall knowingly disclose any information obtained by the Institute that can be related to any identifiable individual, first nation, business or organization.
Permissible disclosure
(2) The First Nations Chief Statistician may authorize the following information to be disclosed: (a) information collected by persons, first nations, organizations or departments for their own purposes and communicated to the Institute, subject to the same secrecy requirements applicable to it when it was collected, and in the manner and to the extent agreed on by its collector and the First Nations Chief Statistician;
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(b) information relating to a person, first nation, business or organization in respect of which disclosure is consented to in writing by that person, first nation, business or organization; (c) information available to the public under an Act of Parliament or of the legislature of a province; (d) information relating to a hospital, institution for individuals with a mental health disability, library, educational institution or other similar non-commercial institution that cannot be related to an individual to whom services were or are provided by that institution; and (e) a list of businesses, showing (i) their names and addresses, (ii) the telephone numbers at which they may be reached in relation to statistical matters, (iii) the official language in which they prefer to be addressed in relation to statistical matters, (iv) the products they produce, transport, store, purchase or sell, or the services they provide, in the course of their business, or (v) the number of persons they employ, as a specified range.
Information privileged
109. (1) Except for the purpose of conducting a prosecution under this Act, information obtained by the Institute that can be related to any identifiable individual, business, organization or first nation is privileged and shall not be used as evidence in a legal proceeding.
No compulsion to produce
(2) No person referred to in section 103 shall be required by an order of a court, tribunal or other body to give testimony in respect of any information referred to in subsection (1).
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Gestion financière et statist 110. Nothing in this Act shall be construed so as to limit the powers and duties of Statistics Canada under the Statistics Act. OFFENCES
Offence
111. Every person who, after making an oath or solemn affirmation under section 103, (a) wilfully makes a false declaration, statement or return in the performance of his or her duties, (b) in the pretended performance of his or her duties, obtains or seeks to obtain information that the person is not authorized to obtain, or (c) contravenes section 108 is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding six months, or to both.
Secret information
112. Every person who, after making an oath or solemn affirmation under section 103, (a) wilfully discloses, directly or indirectly, information obtained in the course of his or her duties that might affect the market value of a security or commodity, including any information referred to in subsection 108(2), to any person who has not been sworn or affirmed under section 103, or (b) uses any information described in paragraph (a) for the purpose of speculating in a security or commodity is guilty of an offence and liable on summary conviction to a fine not exceeding the aggregate of $5,000 and double the amount of any benefit obtained from speculation referred to in paragraph (b) or to imprisonment for a term not exceeding five years, or to both.
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First Nations Fiscal and REGULATIONS
Regulations
113. The Governor in Council may, on the recommendation of the Minister made having regard to any representations by the Institute, make regulations prescribing anything to be prescribed under paragraph 105(2)(q) or subsection 107(1). PART 6 FINANCIAL MANAGEMENT AND CONTROL
Definitions
114. The following definitions apply in this Part.
“board of directors” « conseil d’administration »
“board of directors” includes (a) in respect of the First Nations Tax Commission, the commissioners referred to in section 17; and (b) in respect of the First Nations Financial Management Board, the directors referred to in section 38.
“institution” « institution »
“institution” means the First Nations Tax Commission or the First Nations Financial Management Board.
Exclusion from public service
115. (1) The officers and employees of an institution are not part of the public service of Canada.
No guarantees
(2) No person shall give a guarantee on behalf of Her Majesty for the discharge of an obligation or liability of an institution.
Financial year
116. The financial year of each institution is the period from April 1 to March 31, unless otherwise prescribed by regulation.
Expenditure of revenues
117. Subject to any terms and conditions that the Treasury Board may direct, for the purposes of the institution, an institution may expend, during a financial year or the following year, any revenues that it receives in that financial year through the conduct of its operations.
Corporate plans
118. (1) Each institution shall, in accordance with any directions given by the Minister, establish a corporate plan and budget for each financial year and submit them to the Minister for approval.
2004-2005 Scope and contents of corporate plan
Gestion financière et statist (2) The corporate plan of each institution shall encompass all of the businesses and activities of the institution and include a statement of (a) the objects or purposes of the institution; (b) the institution’s objectives for the financial year and the strategy it intends to employ to achieve those objectives; and (c) the institution’s expected performance for the financial year as compared to its objectives for that year as set out in the last corporate plan.
Contents of budget
(3) The budget of each institution must include a statement of the institution’s projected revenues and expenses for the financial year on account of capital and operations.
Form of corporate plan
(4) The corporate plan of each institution shall be prepared in a form that clearly sets out information according to the major businesses or activities of the institution.
Restriction on business or activity
(5) No institution may carry on any business or activity in any financial year in a manner that is not consistent with its corporate plan for that year.
Amendment
(6) Any amendment by an institution to its corporate plan or budget shall be submitted to the Minister for approval.
Books and systems
119. (1) Each institution shall (a) keep books of account and records in relation to them; and (b) maintain financial and management control and information systems.
Books and systems
(2) The books, records and systems referred to in subsection (1) shall be kept and maintained in such a manner as will provide reasonable assurance that (a) the institution’s assets are safeguarded and controlled; (b) its transactions are in accordance with this Act; (c) its financial, human and physical resources are managed economically and efficiently; and (d) its operations are carried out effectively.
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Internal audit
(3) An institution may cause internal audits to be conducted to assess compliance with subsections (1) and (2).
Financial statements
(4) Each institution shall annually prepare financial statements, in accordance with generally accepted accounting principles, as supplemented by any directions given by the Minister under subsection (6).
Form of financial statements
(5) The financial statements of an institution shall be prepared in a form that clearly sets out information according to the major businesses or activities of the institution.
Directions
(6) The Minister may give directions respecting the preparation of financial statements, to supplement generally accepted accounting principles.
Annual auditor’s report
120. (1) Each institution shall cause an annual auditor’s report to be prepared in accordance with any directions of the Minister, on
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(a) its financial statements; and (b) any quantitative information required to be audited under subsection (3). Contents
(2) A report under subsection (1) shall (a) include separate statements as to whether in the auditor’s opinion (i) the financial statements are presented fairly, in accordance with generally accepted accounting principles, applied on a basis consistent with that of the preceding year, (ii) the quantitative information is accurate in all material respects and, if applicable, was prepared on a basis consistent with that of the preceding year, and (iii) the transactions of the institution that have come to the auditor’s notice in the course of his or her examination for the report were carried out in accordance with this Act; and (b) call attention to any other matter falling within the scope of the auditor’s examination for the report that, in his or her opinion, should be brought to the attention of the institution or the Minister.
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Audit of quantitative information
(3) The Minister may require that any quantitative information required to be included in an institution’s annual report pursuant to paragraph (2)(a) be audited.
Presentation to Minister
(4) Each institution shall submit its audited financial statements to the Minister at least 30 days before the day of its annual meeting.
Special examination
121. (1) Each institution shall, at least once every five years and at any other time required by its board of directors or by the Minister, cause a special examination to be carried out in respect of its operations to determine if the books, records, systems and practices referred to in section 119 were, in the period under examination, maintained in a manner that met the requirements of that section.
Plan
(2) Before commencing a special examination, an examiner shall survey the systems and practices of the institution to be examined and submit a plan for the examination, including a statement of the criteria to be applied in the examination, to the audit committee of the institution.
Resolution of disagreements
(3) Any disagreement between the examiner and the audit committee or board of directors of an institution with respect to a plan referred to in subsection (2) shall be resolved by the Minister.
Reliance on internal audit
(4) An examiner shall, as far as is practicable, rely on any internal audit conducted pursuant to subsection 119(3) in respect of the institution being examined.
Report
122. (1) An examiner shall, on completion of a special examination in respect of an institution, submit a report on his or her findings, and a summary of that report, to the Minister and to the board of directors of the institution.
Contents
(2) The report of an examiner shall include (a) a statement whether in the examiner’s opinion, having regard to the criteria referred to in subsection 119(2), there is a reasonable assurance that there are no significant deficiencies in the systems and practices examined; and
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(b) a statement of the extent to which the examiner relied on internal audits. Posting of report
(3) An institution shall, as soon as possible after receipt of an examiner’s report, post a summary of the report on an Internet website maintained by the institution.
Examiner
123. (1) Subject to subsection (2), a special examination shall be carried out by the auditor of the institution.
Other auditor
(2) If, in the opinion of the Minister, a person other than the auditor of an institution should carry out a special examination in respect of the institution, the Minister may, after consulting with the board of directors of the institution, direct that the examination be carried out by another auditor who is qualified for the purpose.
Consultation with Auditor General
124. The auditor or examiner of an institution may at any time consult the Auditor General of Canada on any matter relating to an audit or special examination.
Right to information
125. (1) At the request of the auditor or examiner of an institution, the present or former commissioners, directors, officers, employees or agents of the institution shall provide any information and explanations, and give access to any records, documents, books, accounts and vouchers of the institution that are under their control, that the auditor or examiner considers necessary to prepare a report required under this Act.
Obligation to inform
(2) If a commissioner or director of an institution does not have information or an explanation requested by an auditor or examiner under subsection (1), the commissioner or director shall obtain the information or explanation and provide it to the auditor or examiner.
Restriction
126. Nothing in this Part or in any directions of the Minister shall be construed as authorizing the auditor or examiner of an institution to express any opinion on the merits of matters of policy, including the merits of
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Gestion financière et statist (a) the objects or purposes for which the institution was established or the restrictions on the businesses or activities that it may carry on, as set out in this Act; or (b) any business or policy decision of the institution.
Qualified privilege
127. An oral or written statement or report made under this Part by an auditor or examiner has qualified privilege.
Audit committee
128. (1) Each institution shall establish an audit committee composed of not less than three commissioners or directors who are not officers of the institution and who are competent to perform the duties set out in subsection (2).
Duties
(2) An audit committee shall (a) review, and advise the board of directors in respect of, the financial statements that are to be included in the annual report of the institution; (b) oversee any internal audit of the institution; (c) review, and advise the board of directors in respect of, the annual auditor’s report in respect of the institution; (d) review, and advise the board of directors in respect of, any plan and report of a special examiner; and (e) perform any other functions that are assigned to it by the board of directors of the institution.
Auditor’s or examiner’s attendance
(3) An auditor and any examiner of an institution are entitled to receive notice of every meeting of the audit committee and, at the expense of the institution, to attend and be heard at each meeting.
Required attendance
(4) The auditor or examiner of an institution shall attend any meeting of the institution’s audit committee at which he or she is requested to attend by a member of that committee.
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Calling meeting
(5) The auditor or examiner of an institution or a member of the institution’s audit committee may call a meeting of that committee.
Disclosure of material developments
129. The chief executive officer of an institution shall, as soon as reasonably practicable, notify the Minister and any commissioner or director of the institution not already aware of them of any financial or other developments that, in the chief executive officer’s opinion, are likely to have a material effect on the performance of the institution, relative to its objectives or requirements for funding.
Annual report
130. (1) Each institution shall, within four months after the end of each financial year, submit to the Minister an annual report on the operations of the institution in that year.
Form and contents
(2) The annual report of an institution shall be prepared in a form that clearly sets out information according to the major businesses or activities of the institution and shall include
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(a) the financial statements of the institution; (b) the annual auditor’s report; (c) a statement on the extent to which the institution has met its objectives for the financial year; (d) any quantitative information respecting the performance of the institution that the Minister may require to be included; and (e) any other information that is required under this Act or any other Act of Parliament. Annual meeting
131. (1) The board of directors of an institution shall call an annual meeting not later than 18 months after the institution is established and subsequently not later than 15 months after the preceding annual meeting.
Notice of meeting
(2) An institution shall, at least 30 days before the annual meeting, publish a notice in a major newspaper setting out the time and location of the meeting and specifying that the institution’s annual report may be accessed on an Internet website to be maintained by the institution.
2004-2005 Availability to public
Gestion financière et statist (3) At the annual meeting, the board of directors shall ensure that (a) there are available a sufficient number of copies of the institution’s most recent annual report for those present at the meeting; and (b) the chief executive officer and the commissioners or directors of the institution are available to those present at the meeting to answer any questions about the institution’s operations. PART 7 PROVISIONS OF GENERAL APPLICATION GENERAL
Conflict of interest
132. (1) No person who is appointed to, or is employed by, a commission, board, authority or institute established under this Act shall be appointed to, or be employed by, any other commission, board, authority or institute established under this Act.
Conflict of interest
(2) No person referred to in subsection (1) shall accept or hold any office or employment that is inconsistent with that person’s duties or take part in any matter involving the commission, board, authority or institute in which that person has an interest.
Conflict of interest
(3) All persons appointed to a commission, board or institute established under this Act shall comply with the Conflict of Interest and Post-Employment Code for Public Office Holders, issued by the Office of the Ethics Counsellor, as amended from time to time, as though they were public office holders as defined in that Code.
Liability of Her Majesty
133. (1) No person has a right to receive any compensation, damages, indemnity or other relief from Her Majesty in right of Canada in respect of any claim against the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority or First Nations Statistical Institute arising from its exercise of, or its failure to exercise, any of
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the powers or functions of that Commission, Board, Authority or Institute, as the case may be, including any claim against the First Nations Tax Commission as an agent of Her Majesty in right of Canada. Insurance required
(2) The First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Statistical Institute shall maintain in good standing at all times the insurance coverage required by any regulations made under paragraph 140(b).
No appropriation
134. No payment to the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority or First Nations Statistical Institute may be made under an appropriation by Parliament authorized under an Act of Parliament to enable the Commission, Board, Authority or Institute to satisfy any claim referred to in subsection 133(1).
No compensation
135. No person has a right to receive any compensation, damages, indemnity or other relief from Her Majesty in right of Canada, or from the First Nations Tax Commission, for any acquired, vested or future right, or for any prospect of such a right, that is affected by a law approved by the First Nations Tax Commission under subsection 31(3), or for any duty or liability imposed on that person as a result of such a law.
Limit of liability
136. No civil proceedings lie against a commissioner or employee of the First Nations Tax Commission, or any director or employee of the First Nations Financial Management Board or First Nations Statistical Institute, for anything done, or omitted to be done, in the exercise or purported exercise in good faith of any power, or in the performance or purported performance in good faith of any duty, of that person in accordance with this Act.
Limit of liability
137. No civil proceedings lie against a member of a council or an employee of a first nation for anything done, or omitted to be done, during the course of the exercise or purported exercise in good faith of any power, or the performance or purported performance in good
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Gestion financière et statist faith of any duty, of that member or employee in accordance with this Act, regulations made under this Act or a law made by the council of a first nation under this Act.
Conflict with other laws
138. (1) In the event of a conflict between a local revenue law and an Act of Parliament or any regulations made under an Act of Parliament or a code made by a first nation under another Act of Parliament, the Act, regulations or code prevails to the extent of the conflict.
Conflict with other first nation laws
(2) In the event of a conflict between a law made by a first nation under this Act and a law, other than a code, made by the first nation under another Act of Parliament, the law made by the first nation under this Act prevails to the extent of the conflict.
Official languages
139. (1) For greater certainty, the provisions of the Official Languages Act applicable to federal institutions apply to the First Nations Tax Commission and First Nations Statistical Institute.
Official languages
(2) Where there is a significant demand for services in a particular official language, the First Nations Financial Management Board and First Nations Finance Authority shall offer services in that language. REGULATIONS
Regulations
140. The Governor in Council may make regulations (a) prescribing anything that is to be prescribed under subsection 20(3) or 41(2) or section 116; and (b) prescribing the insurance coverage required to be maintained by the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Statistical Institute in respect of liabilities referred to in subsection 133(1).
Regulations
141. For the purpose of enabling an aboriginal group that is not a band as defined in subsection 2(1) of the Indian Act but is a party to a treaty, land claims agreement or selfgovernment agreement with Canada to benefit
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from the provisions of this Act or obtain the services of any body established under this Act, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations (a) adapting any provision of this Act or of any regulation made under this Act; and (b) restricting the application of any provision of this Act or of any regulation made under this Act. Regulations
142. The Governor in Council may make regulations (a) prescribing anything that is to be prescribed for the purposes of paragraph 74(b); and (b) adapting or restricting any provision of this Act or of any regulation made under this Act for the purposes of paragraph 74(b). PART 8 TRANSITIONAL PROVISIONS, CONSEQUENTIAL AMENDMENTS, COORDINATING AMENDMENTS AND COMING INTO FORCE TRANSITIONAL PROVISIONS
ITAB employees
143. (1) Persons who are employed by the Indian Taxation Advisory Board at the time that the First Nations Tax Commission is established shall be offered employment with the Commission, at the same salary and with equivalent terms and conditions of employment.
Interim rules of procedure
(2) Until new rules are established by the First Nations Tax Commission, the Commission shall conduct itself in accordance with the rules of procedure established by the Indian Taxation Advisory Board.
Continuation of directors
144. Persons who are directors of the First Nations Finance Authority Inc., a corporation incorporated under the Canada Business Corporations Act, on the day on which section 58 comes into force shall continue as directors of the First Nations Finance Authority until new directors are elected.
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Continuation of existing by-laws
145. (1) By-laws made by a first nation under paragraph 83(1)(a), or any of paragraphs 83(1)(d) to (g), of the Indian Act that are in force on the day on which the name of the first nation is added to the schedule are deemed to be laws made under section 5 or 9, as the case may be, to the extent that they are not inconsistent with section 5 or 9, and remain in force until they are repealed or replaced.
Amendment of existing by-laws
(2) For greater certainty, subsections 5(2) to (7) apply to amendments of by-laws referred to in subsection (1).
Review and evaluation
146. Within seven years after the day on which this Act receives royal assent, the Minister, after consultation with the First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Statistical Institute, shall review the provisions and operation of this Act and the operations of those institutions, and submit a report to each House of Parliament on that review, including any changes that the Minister recommends relating to the evolution of the mandate and operation of those institutions.
CONSEQUENTIAL AMENDMENTS R.S., c. A-1
Access to Information Act 147. Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”: First Nations Financial Management Board Conseil de gestion financière des premières nations First Nations Statistical Institute Institut de la statistique des premières nations First Nations Tax Commission Commission de la fiscalité des premières nations
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148. Schedule II to the Act is amended by adding, in alphabetical order, a reference to First Nations Fiscal and Statistical Management Act Loi sur la gestion financière et statistique des premières nations and a corresponding reference in respect of that Act to “section 108”. R.S., c. F-11
Financial Administration Act 149. Part I of Schedule III to the Financial Administration Act is amended by adding the following in alphabetical order: First Nations Statistical Institute Institut de la statistique des premières nations
R.S., c. I-5
Indian Act 150. The portion of subsection 87(1) of the Indian Act before paragraph (a) is replaced by the following:
Property exempt from taxation
87. (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83 and section 5 of the First Nations Fiscal and Statistical Management Act, the following property is exempt from taxation: 151. Section 88 of the Act is replaced by the following:
General provincial laws applicable to Indians
88. Subject to the terms of any treaty and any other Act of Parliament, all laws of general application from time to time in force in any province are applicable to and in respect of Indians in the province, except to the extent that those laws are inconsistent with this Act or the First Nations Fiscal and Statistical Management Act, or with any order, rule, regulation or law of a band made under those Acts, and except to the extent that those provincial laws make provision for any matter for which provision is made by or under those Acts.
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Gestion financière et statist Privacy Act 152. The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”: First Nations Financial Management Board Conseil de gestion financière des premières nations First Nations Statistical Institute Institut de la statistique des premières nations First Nations Tax Commission Commission de la fiscalité des premières nations
2004, c. 17
Westbank First Nation Self-Government Act 153. The Westbank First Nation Self-Government Act is amended by adding the following after section 8:
First Nations Fiscal and Statistical Management Act
8.1 Notwithstanding any provision of this Act or the Agreement, for the purpose of enabling the Westbank First Nation to benefit from the provisions of the First Nations Fiscal and Statistical Management Act or obtain the services of any body established under that Act, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations (a) adapting any provision of that Act or of any regulation made under that Act; and (b) restricting the application of any provision of that Act or of any regulation made under that Act. COORDINATING AMENDMENTS
2003, c. 22
154. (1) On the later of the coming into force of section 8 of the Public Service Modernization Act and subsection 60(1) of this Act, subsection 60(1) of the English version of this Act is replaced by the following:
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Not agent of Her Majesty
60. (1) The Authority is not an agent of Her Majesty or a Crown corporation within the meaning of the Financial Administration Act, and its officers and employees are not part of the federal public administration.
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(2) On the later of the coming into force of section 8 of the Public Service Modernization Act and subsection 115(1) of this Act, subsection 115(1) of the English version of this Act is replaced by the following:
Exclusion from federal public administration
115. (1) The officers and employees of an institution are not part of the federal public administration. COMING INTO FORCE
Order in council
155. The provisions of this Act, other than section 154, come into force on a day or days to be fixed by order of the Governor in Council.
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Gestion financière et statistique d SCHEDULE (Subsections 2(1) and (3))
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 8 An Act to implement an agreement, conventions and protocols concluded between Canada and Gabon, Ireland, Armenia, Oman and Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion
ASSENTED TO 23rd MARCH, 2005 BILL S-17
SUMMARY The purpose of this enactment is to implement tax treaties that have been concluded with Gabon, Ireland, Armenia, Oman and Azerbaijan. Part 1 implements a tax treaty with Gabon. This is the first time that Canada has concluded a tax treaty with that State. Part 2 implements the most recent tax treaty with Ireland. Parts 3 to 5 implement tax treaties with Armenia, Oman and Azerbaijan, respectively. This is the first time that Canada has concluded tax treaties with those States. The tax treaties implemented by this enactment reflect efforts to update and expand Canada’s network of tax treaties. Those treaties are generally patterned on the Model Double Taxation Convention prepared by the Organisation for Economic Co-operation and Development. Tax treaties have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Since they contain taxation rules that are different from the provisions of the Income Tax Act, they become effective only after an Act giving them precedence over domestic legislation is passed by Parliament. The process is initiated by the tabling of a Bill such as this one.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
TAX CONVENTIONS IMPLEMENTATION ACT, 2004
SHORT TITLE 1.
Short title PART 1 CANADA–GABON TAX CONVENTION
2. Canada-Gabon Tax Convention Act, 2004 PART 2 CANADA–IRELAND TAX CONVENTION
3. Canada–Ireland Tax Convention Act, 2004 PART 3 CANADA–ARMENIA TAX CONVENTION
4. Canada–Armenia Tax Convention Act, 2004 PART 4 CANADA–OMAN TAX AGREEMENT
5. Canada–Oman Tax Agreement Act, 2004 PART 5 CANADA–AZERBAIJAN TAX CONVENTION
6. Canada–Azerbaijan Tax Convention Act, 2004 SCHEDULES 1 TO 5
53-54 ELIZABETH II —————— CHAPTER 8 An Act to implement an agreement, conventions and protocols concluded between Canada and Gabon, Ireland, Armenia, Oman and Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion [Assented to 23rd March, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Tax Conventions Implementation Act, 2004. PART 1 CANADA–GABON TAX CONVENTION 2. (1) The Canada–Gabon Tax Convention Act, 2004 is enacted as follows: An Act to implement the Canada–Gabon Tax Convention
Short title
1. This Act may be cited as the Canada– Gabon Tax Convention Act, 2004.
Definition of “Convention”
2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Gabonese Republic set out in the schedule.
Convention approved
3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
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4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.
Inconsistent laws — exception
(2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.
Regulations
5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Notification
6. The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination.
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(2) The schedule to the Canada–Gabon Tax Convention Act, 2004 is set out in Schedule 1 to this Act. PART 2 CANADA–IRELAND TAX CONVENTION 3. (1) The Canada–Ireland Tax Convention Act, 2004 is enacted as follows: An Act to implement the Canada–Ireland Tax Convention Short title
1. This Act may be cited as the Canada– Ireland Tax Convention Act, 2004.
Definition of “Convention”
2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of Ireland set out in the schedule.
Convention approved
3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
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4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.
Inconsistent laws — exception
(2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.
Regulations
5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Notification
6. The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. (2) The schedule to the Canada–Ireland Tax Convention Act, 2004 is set out in Schedule 2 to this Act. PART 3 CANADA–ARMENIA TAX CONVENTION 4. (1) The Canada–Armenia Tax Convention Act, 2004 is enacted as follows: An Act to implement the Canada–Armenia Tax Convention
Short title
1. This Act may be cited as the Canada– Armenia Tax Convention Act, 2004.
Definition of “Convention”
2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Armenia set out in the schedule.
Convention approved
3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
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4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.
Inconsistent laws — exception
(2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.
Regulations
5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Notification
6. The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination.
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(2) The schedule to the Canada–Armenia Tax Convention Act, 2004 is set out in Schedule 3 to this Act. PART 4 CANADA–OMAN TAX AGREEMENT 5. (1) The Canada–Oman Tax Agreement Act, 2004 is enacted as follows: An Act to implement the Canada–Oman Tax Agreement Short title
1. This Act may be cited as the Canada– Oman Tax Agreement Act, 2004.
Definition of “Agreement”
2. In this Act, “Agreement” means the Agreement between the Government of Canada and the Government of the Sultanate of Oman set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Agreement approved
3. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
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4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency.
Inconsistent laws — exception
(2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.
Regulations
5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Notification
6. The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. (2) Schedules 1 and 2 to the Canada– Oman Tax Agreement Act, 2004 are set out in Schedule 4 to this Act. PART 5 CANADA–AZERBAIJAN TAX CONVENTION 6. (1) The Canada–Azerbaijan Tax Convention Act, 2004 is enacted as follows: An Act to implement the Canada–Azerbaijan Tax Convention
Short title
1. This Act may be cited as the Canada– Azerbaijan Tax Convention Act, 2004.
Definition of “Convention”
2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Azerbaijan set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Convention approved
3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
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4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.
Inconsistent laws — exception
(2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.
Regulations
5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Notification
6. The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination.
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(2) Schedules 1 and 2 to the Canada– Azerbaijan Tax Convention Act, 2004 are set out in Schedule 5 to this Act.
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CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE GABONESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
The Government of Canada and the Government of the Gabonese Republic, desiring to promote their economic relations by avoiding double taxation and preventing fiscal evasion with respect to taxes on income and on capital, have agreed as follows: I. SCOPE OF THE CONVENTION ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act, (hereinafter referred to as “Canadian tax”); (b) in the case of Gabon: the company tax and the flat rate minimum tax, the tax on income of individuals, the supplementary tax, the tax on income from movable capital,
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including any withholding tax, any prepayment or advance payment with respect to the aforesaid taxes, (hereinafter referred to as “Gabonese tax”). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws. II. DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: (a) the term “Canada”, used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term “Gabon”, used in a geographical sense, means the national territory, the territorial sea as well as other maritime areas over which, in conformity with international law, the Gabonese Republic exercises sovereign rights or its jurisdiction in particular for the purposes of the exploration and the exploitation of natural resources of the seabed, its subsoil and of the waters above; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Gabon; (d) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative,
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(ii) in the case of Gabon, the Minister in charge of Finance and Budget or the Minister’s authorized representative; (g) the term “tax” means Canadian tax or Gabonese tax, as the context requires; (h) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (i) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State. 2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. ARTICLE 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person that is liable to tax in that State in respect only of income from sources in that State.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a
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resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individuals’ centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State of which it is a national; (b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources; (g) a building site or construction or installation project which exists for more than six months;
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(h) a fixed place of business used for the purpose of collecting information if that activity is the actual object of the enterprise; (i) a fixed place of business used for the purpose of publicity if that activity is the actual object of the enterprise. 3. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage or display goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 4. Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 5 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 5. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commis12
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sion agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 6. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. III. TAXATION OF INCOME ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term “immovable property” shall have the meaning which it has under the taxation law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or
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has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed, under the conditions specified in the legislation of each Contracting State, expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, so incurred whether in the State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1 and Article 7, profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State. 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
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ASSOCIATED ENTERPRISES Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. ARTICLE 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraph 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services
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from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 6. Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of that State, provided that any additional tax so imposed shall not exceed 15 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the profits attributable to a permanent establishment in a Contracting State in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits by that State.
7. The provisions of paragraph 6 shall also apply with respect to earnings derived from the alienation of immovable property situated in a Contracting State by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in that State, but only insofar as such earnings may be taxed in that State in accordance with the provisions of Article 6 or under paragraph 1 of Article 13. ARTICLE 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
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2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2, (a) interest arising in a Contracting State shall be exempt from tax in that State if it is paid to the government of the other Contracting State, which is the beneficial owner thereof, or to a political or administrative subdivision or local authority thereof or to any agency or establishment exercising functions of a governmental nature which is wholly owned by that government, subdivision or authority; (b) interest arising in Gabon and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export Development Corporation. 4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 10. 5. The provisions of paragraph 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether this person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent
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establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television.
4. The provisions of paragraph 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such
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permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or from movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
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4. Gains derived by a resident of a Contracting State from the alienation of (a) shares, the value of which is derived principally from immovable property situated in the other Contracting State, or (b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State, may be taxed in that other State. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident. 6. The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property. 7. Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property any gain from which, arising immediately before the individual became a resident of that other State, may be taxed in that other State nor to immovable property situated in a third State. ARTICLE 14 INDEPENDENT PERSONAL SERVICES 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
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2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. ARTICLE 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State unless the remuneration is derived by a resident of the other Contracting State. ARTICLE 16 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
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1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto, participate directly or indirectly in the profits of the person referred to in that paragraph. 4. The provisions of paragraphs 1 and 2 shall not apply to income derived from personal activities which are exercised, as an entertainer or a sportsperson, in a Contracting State and which are financed substantially by public funds of the other Contracting State. ARTICLE 18 PENSIONS AND ANNUITIES 1. Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise if the law of that State imposes withholding tax on such pensions and annuities. ARTICLE 19 GOVERNMENT SERVICE 1. (a) Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
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(b) However, such salaries, wages and similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of paragraph 1 shall not apply to salaries, wages and similar remuneration paid in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. ARTICLE 20 STUDENTS AND APPRENTICES Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State. ARTICLE 21 OTHER INCOME 1. Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. However, if such income is derived by a resident of a Contracting State from sources situated in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the laws of that State. IV. TAXATION OF CAPITAL ARTICLE 22 CAPITAL 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
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2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State. 3. Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. V. METHODS FOR PREVENTION OF DOUBLE TAXATION ARTICLE 23 ELIMINATION OF DOUBLE TAXATION 1. In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Gabon on profits, income or gains arising in Gabon shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital. 2. In the case of Gabon, double taxation shall be avoided as follows: (a) subject to the provisions of subparagraph (b), profits and income arising in Canada and which may be taxed in Canada in accordance with this Convention are excluded from the base of Gabonese tax. Gabon may nevertheless, in
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calculating the amount of tax on the remaining profits or income received by residents of Gabon, take into account the exempted profits and income. (b) Income referred to in paragraph 2 of Articles 10, 11 and 12 of this Convention arising in Canada and received by a resident of Gabon may be subject in Gabon only to the company tax or the tax on income of individuals. Canadian tax levied on such income gives rise to a credit for the benefit of residents of Gabon, a credit which corresponds to the amount of Canadian tax levied but which cannot exceed the amount of Gabonese tax on the same income. 3. For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State. VI. SPECIAL PROVISIONS ARTICLE 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3. Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State,
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the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected. 5. The term “taxation” as used in this Article means taxes which are the subject of this Convention. ARTICLE 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic laws of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the Convention. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. 4. The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention. ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State
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and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 3. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes. ARTICLE 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
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2. Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State. 3. The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
ARTICLE 28 MISCELLANEOUS RULES 1. The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit, deduction or other relief accorded or that will be accorded by the laws of a Contracting State in the determination of the tax imposed by that State. 2. Nothing in the Convention shall be construed as preventing the application of the provisions of the laws of a Contracting State concerning the taxation of income of residents of that State in respect of their participation in a partnership, trust or non-resident company or with respect to tax evasion. 3. Notwithstanding the provisions of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services only with their consent. Any misunderstanding as to the interpretation of this paragraph shall be resolved in accordance with the provisions of paragraph 3 of Article 25 or, if need be, pursuant to the provisions of any other procedure agreed to by both Contracting States. VII. FINAL PROVISIONS
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1. This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible. 2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: (a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year immediately following that in which the exchange of instruments of ratification takes place; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year immediately following that in which the exchange of instruments of ratification takes place. ARTICLE 30 TERMINATION This Convention shall continue in effect until terminated by a Contracting State, but either Contracting State may, on or before June 30 of any calendar year from the fifth year following that of the exchange of instruments of ratification, give to the other Contracting State a notice of termination in writing through the diplomatic channel; in such event, the Convention shall cease to have effect: (a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year immediately following that in which the notice is given; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year immediately following that in which the notice is given. IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention. DONE in duplicate at Libreville, this 14th day of November 2002, in the English and French languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA Louis Poisson FOR THE GOVERNMENT OF THE GABONESE REPUBLIC Jean Ping
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CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS
The Government of Canada and the Government of Ireland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, have agreed as follows: I. SCOPE OF THE CONVENTION ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. The existing taxes to which this Convention shall apply are: (a) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act, (hereinafter referred to as “Canadian tax”); (b) in the case of Ireland: (i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax, (hereinafter referred to as “Irish tax”). 2. The Convention shall apply also to any identical or substantially similar taxes which are imposed by a Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
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1. For the purposes of this Convention, unless the context otherwise requires: (a) the term “Canada”, used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the sea bed and subsoil and their natural resources, and (ii) the seas and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term “Ireland” includes any area outside the territorial waters of Ireland which, in accordance with international law, has been or may hereafter be designated under the laws of Ireland concerning the Continental Shelf as an area within which the rights of Ireland with respect to the sea bed and subsoil and their natural resources may be exercised; (c) the terms “Contracting State”, “one of the Contracting States” and “the other Contracting State” mean Canada or Ireland, as the context requires; and the term “Contracting States” means Canada and Ireland; (d) the term “person” includes an individual, a company, a trust and any other body of persons; (e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property, except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State; (h) the term “national” means: (i) in relation to Canada,
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(A) any individual possessing the nationality of Canada; (B) any legal person, partnership or association deriving its status as such from the laws in force in Canada; (ii) in relation to Ireland, any citizen of Ireland and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Ireland; (i) the term “tax” means Canadian tax or Irish tax, as the context requires; (j) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; (ii) in the case of Ireland, the Revenue Commissioners or their authorised representative; and (k) the term “approved stock exchange” means: (i) in the case of Canada, the prescribed stock exchanges in Canada as defined for the purposes of the Income Tax Act; (ii) in the case of Ireland, the Irish Stock Exchange; and (iii) any other stock exchange agreed to in letters exchanged between the competent authorities of the Contracting States.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies. ARTICLE 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of that person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature and also includes that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State,
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subdivision or authority. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. Where, by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then the status of the individual shall be determined as follows: (a) the individual shall be deemed to be a resident only of the Contracting State in which a permanent home is available to the individual; if a permanent home is available to the individual in both Contracting States, the individual shall be deemed to be a resident only of the Contracting State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the Contracting State in which the centre of vital interests of the individual is situated cannot be determined, or if a permanent home is not available to the individual in either Contracting State, the individual shall be deemed to be a resident only of the Contracting State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both Contracting States or in neither of them, the individual shall be deemed to be a resident only of the Contracting State of which the individual is a national; (d) if the individual is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where, by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour by mutual agreement to settle the question of which Contracting State such person shall be considered as a resident only of for the purposes of the Convention, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by this Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States.
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PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purposes of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; and (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) of this paragraph provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
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5. Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. III. TAXATION OF INCOME ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. For the purposes of this Convention, the term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
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3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of immovable property and to income from the alienation of such property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
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6. For the purposes of the preceding paragraphs of this Article, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State. 3. In this Article, profits derived by an enterprise of one of the Contracting States from the operation of ships or aircraft in international traffic include: (a) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic; (b) interest on sums generated directly from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation; (c) profits from the rental of ships or aircraft operated in international traffic; and (d) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used in international traffic.
4. The provisions of paragraphs 1 and 2 shall also apply to profits from participation in a pool, a joint business or an international operating agency. ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where
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(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contacting States shall if necessary consult each other. 3. A Contracting State shall not change the profits of a person in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after six years from the end of the taxable period in which the profits which would be subject to such change would, but for the conditions referred to in paragraph 1, have accrued to that person. 4. The provisions of paragraphs 2 and 3 shall not apply in the case of fraud or wilful default. ARTICLE 10 DIVIDENDS 1. Dividends paid by a company, which is a resident of a Contracting State to a resident of the other Contracting State, may be taxed in that other Contracting State.
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2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) except in the case of dividends paid by a non-residentowned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly 10 per cent or more of the voting power in the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as any income or distribution assimilated to income from shares under the taxation laws of the Contracting State of which the company paying the dividends or income or making the distribution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein, or performs in the other Contracting State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State, or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
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6. Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of that State, provided that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the profits attributable to a permanent establishment in a Contracting State (including gains from the alienation of property forming part of the business property of such a permanent establishment) in a year and previous years after deducting therefrom: (a) business losses attributable to such a permanent establishment (including losses from the alienation of property forming part of the business property of such a permanent establishment) in such year and previous years; (b) all taxes, other than the additional tax referred to in this paragraph, imposed on such profits in that State; (c) the profits reinvested in that State as determined in accordance with the laws of that State; and (d) five hundred thousand Canadian dollars ($500,000), or its equivalent in Euros, less any amount deducted in that State under this subparagraph by the company or a company associated therewith with respect to the same or a similar business; for the purposes of this subparagraph, a company is associated with another company if either company participates directly or indirectly in the management or control of the other company or if the same persons participate directly or indirectly in the management or control of both companies.
7. The provisions of paragraph 6 shall also apply with respect to earnings derived from the alienation of immovable property in a Contracting State by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in that State, but only insofar as these earnings may be taxed in that State under the provisions of Article 6 or paragraph 1 of Article 13.
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1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State if it is paid: (a) in respect of indebtedness of the government of that Contracting State or of a political subdivision or local authority thereof provided that the interest is beneficially owned by a resident of the other Contracting State; (b) to a resident of the other Contracting State, who is the beneficial owner thereof, with respect to indebtedness arising in consequence of the sale on credit by a resident of the other Contracting State of any equipment, merchandise or services, except where the sale or indebtedness was between related persons; (c) to a resident of the other Contracting State, who is the beneficial owner thereof, in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured (i) in the case of Canada, by Export Development Canada; and (ii) in the case of Ireland, under an export credit guarantee scheme administered by the Government of Ireland; or (d) to a resident of the other Contracting State who was constituted and is operated exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State; and (ii) the interest is not derived from carrying on a trade or a business or from a related person. 4. The term “interest”, as used in this Article, means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor’s profits, and, in particular, income from government securities and income from bonds or
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debentures, as well as all other income assimilated to income from money lent by the taxation laws of the State in which the income arises but does not include any income which is treated as a dividend under Article 10. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and the interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest paid, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
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3. Notwithstanding the provisions of paragraph 2, (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting), and (b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty in connection with a rental or franchise agreement) arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties shall be taxable only in that other State.
4. The term “royalties”, as used in this Article, means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including motion pictures or films, recordings on tape or other media used for radio or television broadcasting or other means of reproduction or transmission), any patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Royalties shall be deemed to arise in a Contracting State where the payer is a resident of that State. Where, however, the person paying the royalties, whether that person is a
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resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred and the royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties paid, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 13 ALIENATION OF PROPERTY 1. Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State. 2. Gains derived by a resident of a Contracting State from the alienation of: (a) shares, other than shares in which there is substantial and regular trading on an approved stock exchange, deriving their value or the greater part of their value directly or indirectly from immovable property situated in the other Contracting State, or (b) an interest in a partnership or trust deriving its value or the greater part of its value directly or indirectly from immovable property situated in the other Contracting State, may be taxed in that other State. 3. Gains, other than those dealt with in paragraph 2, from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such fixed base, may be taxed in that other State.
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4. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 5. Gains from the alienation of any property, other than that referred to in the preceding paragraphs of this Article, shall be taxable only in the Contracting State of which the alienator is a resident. 6. The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property if the property was owned by the individual before becoming a resident of that other State. 7. Where an individual ceases to be a resident of a Contracting State and by reason thereof is treated under the laws of that State as having alienated property before ceasing to be a resident of that State and is taxed in that State accordingly and at any time thereafter the individual becomes a resident of the other Contracting State, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before ceasing to be a resident of the first-mentioned State, sold and repurchased the property for an amount equal to the lesser of its fair market value at that time and the amount treated for the purposes of taxation in the first-mentioned State as realised by the individual under such deemed alienation. However, this provision shall not apply to property any gain from which, arising immediately before the individual became a resident of that other State, may be taxed in that other State. ARTICLE 14 INDEPENDENT PERSONAL SERVICES 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless a fixed base is regularly available to the resident in the other Contracting State for the purpose of performing these activities. If the resident has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
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2. The term “professional services” includes, especially, independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. ARTICLE 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the tax year concerned of that other State, (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State. ARTICLE 16 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
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Conventions fiscales ARTICLE 17 ARTISTS AND SPORTSPERSONS
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that person’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto, participate directly or indirectly in the profits of the person referred to in that paragraph. 4. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State in the context of a visit to the first-mentioned State of a non-profit organisation of the other State, provided the visit is wholly or mainly supported by public funds. ARTICLE 18 PENSIONS AND ANNUITIES 1. A pension or an annuity arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. A pension arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which it arises, and according to the laws of that State, but in the case of periodic pension payments, the tax so charged shall not exceed the lesser of: (a) 15 per cent of the gross amount of the periodic pension payments made to the recipient in the calendar year concerned that exceeds twelve thousand Canadian dollars or its equivalent in Euros; and (b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the
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periodic pension payments received by the individual in the year, if the individual were a resident of the Contracting State in which the payment arises.
3. An annuity arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which it arises, and according to the laws of that State, but the tax so charged shall not exceed 15 per cent of the portion thereof that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract. 4. In this Article, the term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth. 5. Notwithstanding anything in this Convention, war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war or during military service) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent they would be exempt from tax in the first-mentioned State if received by a resident of that State. ARTICLE 19 GOVERNMENT SERVICE 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority in any other State in the discharge of functions of a governmental nature shall be taxable only in the first-mentioned State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or
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(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of paragraph 1 shall not apply to remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. ARTICLE 20 STUDENTS Payments which a person who is a student, apprentice or business trainee, who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of the person’s education or training receives for the purpose of the person’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. ARTICLE 21 OTHER INCOME 1. Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State if the recipient is the beneficial owner thereof. 2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the laws of that State. Where such income is income from an estate or a trust, other than a trust to which contributions were deductible, the tax so charged shall not exceed 15 per cent of the gross amount of the income.
ARTICLE 22 MISCELLANEOUS RULES APPLICABLE TO CERTAIN OFFSHORE ACTIVITIES 1. The provisions of this Article shall apply notwithstanding any other provision of this Convention where activities (in this Article called “relevant activities”) are carried on in connection with the exploration or exploitation of the sea bed and subsoil and their natural resources situated in a Contracting State.
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2. An enterprise of a Contracting State, which carries on relevant activities in the other Contracting State, shall, subject to paragraph 3, be deemed to be carrying on business in that other State through a permanent establishment situated therein. 3. Paragraph 2 shall not apply to relevant activities which are carried on by an enterprise of a Contracting State in the other Contracting State for a period or periods not exceeding in the aggregate 30 days within any period of twelve months. For the purposes of this paragraph: (a) where an enterprise of a Contracting State carrying on relevant activities in the other Contracting State is associated with another enterprise carrying on substantially similar relevant activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, except to the extent that those activities are carried on at the same time as its own activities; (b) an enterprise shall be regarded as associated with another enterprise if one participates directly or indirectly in the management, control or capital of the other or if the same persons participate directly or indirectly in the management, control or capital of both enterprises.
4. A resident of a Contracting State who carries on relevant activities in the other Contracting State, which consist of professional services or other activities of an independent character, shall be deemed to be performing those activities from a fixed base in that other State unless the activities are performed in that other State for a period or periods not exceeding in the aggregate 30 days within any period of twelve months. 5. Salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment connected with relevant activities in the other Contracting State may, to the extent that the employment is performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the firstmentioned State if: (a) the employment is carried on for a period or periods not exceeding in the aggregate 30 days in any twelvemonth period, (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
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IV. METHODS FOR PREVENTION OF DOUBLE TAXATION ARTICLE 23 ELIMINATION OF DOUBLE TAXATION 1. Subject to the existing provisions of the laws of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions, which shall not affect the general principle hereof, and unless a greater deduction or relief is provided under the laws of Canada, (a) tax payable in Ireland on profits, income or gains arising in Ireland shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) where a company which is a resident of Ireland pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in Ireland by that first-mentioned company in respect of the profits out of which such dividend is paid; and (c) where, in accordance with any provision of the Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
2. Subject to the provisions of the laws of Ireland regarding the allowance as a credit against Irish tax of tax payable in a territory outside Ireland (which shall not affect the general principle hereof): (a) Canadian tax payable under the laws of Canada and in accordance with this Convention, whether directly or by deduction, on profits, income or gains from sources within Canada (excluding in the case of a dividend tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Irish tax computed by reference to the same profits, income or gains by reference to which Canadian tax is computed; (b) in the case of a dividend paid by a company which is a resident of Canada to a company which is a resident of Ireland and which controls directly or indirectly 10 per cent or more of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Canadian tax creditable under the provisions of
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subparagraph (a)) Canadian tax payable by the company in respect of the profits out of which such dividend is paid; and (c) where, in accordance with any provisions of the Convention, profits, income or gains of a resident of Ireland are exempt from tax in Ireland, Ireland may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted profits, income or gains. 3. For the purposes of paragraphs 1 and 2, profits, income and gains of a resident of a Contracting State, which may be taxed in the other Contracting State in accordance with this Convention, shall be deemed to arise from sources in that other Contracting State. V. SPECIAL PROVISIONS ARTICLE 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. 2. The taxation on a permanent establishment, which an enterprise of a Contracting State has in the other Contracting State, shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3. Nothing contained in this Article shall be construed as obliging a Contracting State to grant to a resident of the other Contracting State any exemptions, allowances, reliefs and reductions for tax purposes which it grants to its own residents. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises which are residents of the firstmentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected. 5. In this Article, the term “taxation” means taxes which are the subject of this Convention.
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Conventions fiscales ARTICLE 25 MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic laws of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the Convention. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Convention. 3. A Contracting State shall not, after the expiry of the time limits provided in its national laws and, in any case, after six years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud or wilful default. 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying the Convention. 6. If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities pursuant to the preceding paragraphs of this Article, the case may, if both competent authorities and the taxpayer agree, be submitted for arbitration, provided that the taxpayer agrees in writing to be bound by the decision of the arbitration board. The competent authorities may release to the arbitration board such information as is necessary for carrying out the arbitration procedure. The decision of the arbitration board in a particular case shall be binding on both
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States with respect to that case. The procedure shall be established in an exchange of notes between the Contracting States. ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws in the Contracting States concerning taxes covered by this Convention insofar as the taxation is not contrary to the Convention. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, the taxes covered by this Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). ARTICLE 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
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1. The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State. 2. Where, under any provision of this Convention, income or gains is or are wholly or partly relieved from tax in a Contracting State and, under the laws in force in the other Contracting State, an individual, in respect of the said income or gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other State, and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned State shall apply only to so much of the income or gains as is remitted to or received in that other State. 3. Nothing in the Convention shall be construed as preventing Canada from imposing a tax on foreign accrual property income of a resident of Canada or on amounts included in the income of a resident of Canada with respect to a partnership or trust in which the resident has an interest. 4. The Convention shall not apply to any company, trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled directly or indirectly by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or partnership by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
5. For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph
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shall be resolved under paragraph 4 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States. 6. Contributions in a year in relation to services rendered in that year paid by, or on behalf of, an employee who is a resident of a Contracting State or who is temporarily present in that State, to a pension plan that is recognised for tax purposes in the other Contracting State shall, during a period not exceeding in the aggregate 60 months, be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognised for tax purposes in that first-mentioned State, if (a) such employee was contributing on a regular basis to the pension plan for a period ending immediately before that individual became a resident of or temporarily present in the first-mentioned State; and (b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognised for tax purposes by that State. For the purposes of this paragraph, “pension plan” includes a pension plan created under the social security system in a Contracting State.
7. Where, under paragraph 6, contributions to a foreign pension plan are deductible in computing an individual’s taxable income in a Contracting State and, under the laws in force in that State, the individual is, in respect of income or gains, subject to tax by reference only to the amount thereof which is remitted to or received in that State, and not by reference to the full amount of such income or gains, then the deduction which would otherwise be allowed to the individual under paragraph 6 in respect of such contributions shall be reduced to an amount that bears the same proportion to such deduction as the amount remitted bears to the full amount of the income or gains of the individual that would be taxable in that State if the income or gains had not been taxable on the amount remitted only. 8. Notwithstanding the provisions of Article 10, dividends arising in a Contracting State and paid to an organisation that was constituted and is operated in the other Contracting State exclusively to administer funds or provide benefits under one or more pension, retirement or employee benefits plans shall be exempt from tax in the first-mentioned State if
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(a) the organisation is the beneficial owner of the shares on which the dividends are paid, holds those shares as an investment and is generally exempt from tax in the other State; (b) the organisation does not own directly or indirectly more than 5 per cent of the capital or 5 per cent of the voting stock of the company paying the dividends; and (c) the class of shares of the company on which the dividends are paid is regularly traded on an approved stock exchange. VI. FINAL PROVISIONS ARTICLE 29 ENTRY INTO FORCE 1. Each of the Contracting States shall notify the other through diplomatic channels of the completion of the procedures required by law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the Convention enters into force; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force; (b) in Ireland: (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force; and (ii) in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force. 2. The Agreement between the Government of Canada and the Government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Ottawa on November 23, 1966
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(hereinafter referred to as “the 1966 Agreement”), shall cease to have effect from the dates on which this Convention becomes effective in accordance with paragraph 1. 3. The 1966 Agreement shall terminate on the last date on which it has effect in accordance with paragraph 2. ARTICLE 30 TERMINATION This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after five years from the date on which the Convention enters into force provided that at least six months prior notice of termination has been given through diplomatic channels. In such event, this Convention shall cease to have effect: (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; (b) in Ireland: (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and (ii) in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires. IN WITNESS WHEREOF the undersigned, duly authorised to that effect, have signed this Convention. DONE in duplicate at Ottawa, this 8th day of October, 2003, in the English and French languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA William Graham
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FOR THE GOVERNMENT OF IRELAND Mary Harney
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CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF ARMENIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
The Government of Canada and the Government of the Republic of Armenia, desiring to promote the development of economic, scientific, technical and cultural relations between both States and desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada, the income and capital taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred as “Canadian tax”); and (b) in the case of Armenia, (i) the profit tax, (ii) the income tax, (iii) the property tax,
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(iv) the land tax (hereinafter referred to as “Armenian tax”). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: (a) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Armenia; (b) the term “Canada”, used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the land territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with international law, its sovereign rights; (c) the term “Armenia” means the Republic of Armenia, and when used in the geographical sense means the territory, including internal waters over which the Republic of Armenia exercises its sovereign rights and jurisdiction in accordance with internal legislation and international law; (d) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, (ii) in the case of Armenia, the Minister of Finance and Economy and the Minister of State Revenues or their authorized representatives; (h) the term “national” means:
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(i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and (i) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. ARTICLE 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means: (a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State, and (b) that State or a political or administrative-territorial subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or local authority. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to
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be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State in which it is incorporated; or (b) if it is incorporated in neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated. 4. Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office;
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(d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources. 3. The term “permanent establishment” likewise encompasses: (a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than nine months; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than nine months within any 12month period. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; or (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of independent status to whom paragraph 7 applies — is acting in a Contracting
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State on behalf of the enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: (a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or (b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which the person regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. 7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
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2. For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other persons. 3. In the determination of the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere.
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However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees, or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees, or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. In so far as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
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2. Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State. 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 4. For the purposes of this Article, the term “operation of ships or aircraft in international traffic” by an enterprise, includes: (a) the charter or rental of ships or aircraft, and (b) the rental of containers and related equipment by that enterprise if that charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between independent enterprises, then any income that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the income of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the income of an enterprise of that State — and taxes accordingly — income on which an enterprise of the other Contracting State has been charged to tax in that other State and the income so included is income that would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those that would have been made
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between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on that income. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 3. A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the year in which the income that would be subject to such change would, but for the conditions referred to in paragraph 1, have accrued to that enterprise. 4. The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect. ARTICLE 10 DIVIDENDS 1. Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividends and the capital invested by the beneficial owner exceeds US $100,000 (or its equivalent in the currency of either Contracting State) at the time the dividends are declared; (b) 15 per cent of the gross amount of the dividends in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
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4. The provisions of paragraph 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company that is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 6. Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, or the earnings attributable to the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a national of that State, except that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings that have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the earnings attributable to the alienation of such immovable property situated in a Contracting State as may be taxed by that State under the provisions of Article 6 or of paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in a Contracting State in a year and previous years, after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in that State.
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1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2, (a) interest arising in a Contracting State and paid in respect of indebtedness of that State or of a political or administrative-territorial subdivision or local authority thereof shall, if the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State; (b) interest arising in Armenia and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada or by an organisation which is of a similar nature (the competent authorities of the Contracting States shall by mutual agreement determine whether an organisation is of a similar nature as Export Development Canada); and (c) interest arising in Canada and paid to a resident of Armenia shall be taxable only in Armenia if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by any organisation established in Armenia after the date of signature of this Convention and which is of a similar nature as Export Development Canada (the competent authorities of the Contracting States shall by mutual agreement determine whether an organisation is of a similar nature as Export Development Canada). 4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 10.
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5. The provisions of paragraph 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use,
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industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television.
4. The provisions of paragraph 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and another person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State.
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2. Gains from the alienation of movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has or had in the other Contracting State or of movable property pertaining to a fixed base that is or was available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or from containers used in, or other movable property pertaining to, the operation of such ships or aircraft shall be taxable only in that State. 4. Gains derived by a resident of a Contracting State from the alienation of: (a) shares, the value of which is derived principally from immovable property situated in the other State, or (b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State, may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. 6. The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property. 7. Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had,
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immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. ARTICLE 14 INDEPENDENT PERSONAL SERVICES 1. Income derived by an individual who is a resident of a Contracting State in respect of professional or similar services of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the services. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. 2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. ARTICLE 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned, and (b) the remuneration is paid by, or on behalf of, a person who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base that the person has in the other State.
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3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State unless the remuneration is derived by a resident of the other Contracting State. ARTICLE 16 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. ARTICLE 17 ARTISTES AND SPORTSPERSONS 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph. 4. Notwithstanding the provisions of paragraphs 1 and 2, income derived by an entertainer or a sportsperson from the activities referred to in paragraph 1, performed within the framework of cultural or sport exchanges agreed to by the Governments of the Contracting States and carried out other than for the purpose of profit, shall be exempt from tax in the Contracting State in which these activities are exercised.
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1. Pensions arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the laws of that State. However, in the case of periodic pension payments, other than payments under the social security legislation in a Contracting State, the tax so charged shall not exceed the lesser of: (a) 15 per cent of the gross amount of the payment; and (b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises. 3. Notwithstanding anything in this Convention, (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; (b) benefits under the social security legislation in a Contracting State paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State; and (c) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State, but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof.
ARTICLE 19 GOVERNMENT SERVICE 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative-territorial subdivision or a local
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authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State, or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of paragraph 1 shall not apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative-territorial subdivision or a local authority thereof. ARTICLE 20 STUDENTS Payments which a student or business apprentice who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State. ARTICLE 21 OTHER INCOME 1. Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises and according to the law of that State. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
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1. Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has in the other Contracting State, or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State. 3. Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft shall be taxable only in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. ARTICLE 23 ELIMINATION OF DOUBLE TAXATION 1. In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Armenia on profits, income or gains arising in Armenia shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) subject to the existing provisions of the law of Canada regarding the allowance as a credit against Canadian tax of tax payable in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principal hereof — where a company which is a resident of Armenia pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in Armenia by that firstmentioned company in respect of the profits out of which such dividend is paid; and
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(c) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
2. In the case of Armenia, double taxation shall be avoided as follows: (a) where a resident of Armenia derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Armenia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada, (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Canada. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada. (b) subject to the existing provisions of the law of Armenia regarding the allowance as a credit against Armenian tax of tax payable in a territory outside Armenia and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Canada pays a dividend to a company which is a resident of Armenia and which holds directly or indirectly at least 10 per cent of the capital in the first-mentioned company, the credit shall take into account the tax payable in Canada by that first-mentioned company in respect of the profits out of which such dividend is paid; and (c) where in accordance with any provision of this Convention, income derived or capital owned by a resident of Armenia is exempt from tax in Armenia, Armenia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
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3. For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State. ARTICLE 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. 2. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances are or may be subjected to. 3. The taxation on a permanent establishment that an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 4. Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities that it grants to its own residents. 5. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 6. The provisions of paragraph 5 shall not affect the operation of any provision of the taxation laws of a Contracting State:
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(a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or (b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favorable than that enjoyed by residents of that State. 7. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which other similar enterprises that are residents of the firstmentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected. 8. In this Article, the term “taxation” means taxes that are the subject of this Convention. ARTICLE 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention. Any agreement reached within six years from the end of the taxable period in which the taxation not in accordance with the provisions of the Convention arose, shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
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3. A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income that have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. 5. The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention. ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes imposed in that State. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
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(b) to supply information that is not obtainable under the laws or the normal course of the administration of that or of the other Contracting State; or (c) to supply information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 3. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved, even though the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes. ARTICLE 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State that is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State. 3. The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
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ARTICLE 28 MISCELLANEOUS RULES 1. The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State. 2. Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest. 3. The Convention shall not apply to any company (nor to income derived from such company by a shareholder thereof), trust or other entity that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or other entity by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State. 4. For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of the Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States. 5. Where under any provision of the Convention any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other
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Contracting State and not by reference to the full amount thereof, then the relief to be allowed under the Convention in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State. ARTICLE 29 ENTRY INTO FORCE This Convention shall enter into force upon the exchange of diplomatic notes indicating that all internal legal procedures have been complied with and its provisions shall apply: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the Convention enters into force; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force. ARTICLE 30 TERMINATION This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year beginning after the fifth year from the date of the entry into force of the Convention, give to the other Contracting State a notice of termination in writing through diplomatic channels. In such event, the Convention shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (b) in respect of other taxes, for taxation years beginning after the end of that calendar year. IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention. DONE in duplicate at Yerevan, on this 29th day of June, 2004, in the English, French and Armenian languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA Howard Isaac FOR THE GOVERNMENT OF THE REPUBLIC OF ARMENIA Pavel Safarian
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AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE SULTANATE OF OMAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
The Government of Canada and the Government of the Sultanate of Oman, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: I. SCOPE OF THE AGREEMENT ARTICLE 1 PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which the Agreement shall apply are, in particular: a) in the case of the Sultanate of Oman: (i) the company income tax imposed under Royal Decree No. 47/1981 as amended; and (ii) the profit tax on establishments imposed under Royal Decree No. 77/1989 as amended; (hereinafter referred to as “Omani tax”); b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”).
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4. The Agreement shall apply also to any identical or substantially similar income taxes, and to capital tax that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws within a reasonable period of time after such changes. II. DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Agreement, unless the context otherwise requires: a) the term “Sultanate of Oman” means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial waters and any area outside the territorial waters over which the Sultanate of Oman may, in accordance with international law and the laws of the Sultanate of Oman, exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the seabed and the subsoil and the superjacent waters; b) the term “Canada”, used in geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (i); c) the terms “a Contracting State” and “the other Contracting State” mean the Sultanate of Oman or Canada as the context requires; d) the term “person” includes an individual, a company, a trust, a body of persons, and in the case of the Sultanate of Oman, an establishment owned or exploited by an individual that is treated as a taxable entity under its laws; e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
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f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; h) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as a legal person, a partnership or an association as the case may be from the laws in force in a Contracting State; i) the term “competent authority” means: (i) in the case of the Sultanate of Oman, the Minister of National Economy and Supervisor of the Ministry of Finance or the Minister’s authorised representative; and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; and j) the term “tax” means Omani tax or Canadian tax, as the context requires.
2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. ARTICLE 4 RESIDENT 1. For the purposes of this Agreement the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of registration or any other criterion of a similar nature.
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2. For the purposes of paragraph 1, in the case of the Sultanate of Oman, the term “resident of a Contracting State” shall include any individual who has a substantial presence, permanent home or habitual abode in the Sultanate of Oman and the individual’s personal and economic relations are closer to the Sultanate of Oman than to any other State. 3. For the purposes of paragraph 1, the term “resident of a Contracting State” shall include: a) that State or a political subdivision or a local authority thereof; b) any corporation, Central Bank, fund, authority, foundation, commission, agency or other entity established under the laws of that Contracting State and that is wholly-owned and controlled by that State or a political subdivision or local authority thereof or by any entity referred to in this subparagraph or by any combination thereof. 4. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and d) if the residential status of the individual cannot be determined by reason of subparagraphs a) to c) in that sequence, the competent authorities of the Contracting States shall settle the question by mutual agreement. 5. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: a) it shall be deemed to be a resident only of the State of which it is a national; or
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b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated. 6. Where by reason of the provisions of paragraph 1 a person other than an individual or a company is resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Agreement to such person. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; and f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources. 3. The term “permanent establishment” also encompasses: a) a building site or a construction or assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities continue for a period of more than six months; b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:
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a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 6 applies) is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise, if such a person: a) has, and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which the person delivers goods or merchandise on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However,
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when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, the agent will not be considered an agent of an independent status within the meaning of this paragraph. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. III. TAXATION OF INCOME ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry or aquaculture) situated in the other Contracting State may be taxed in that other Contracting State. 2. For the purposes of this Agreement, the term “immovable property” shall have the meaning that it has at that time under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture or forestry or aquaculture, and rights to which the provisions of general law respecting landed property apply. Usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources shall also be considered as “immovable property”. Ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
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1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on or has carried on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3 of this Article, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with any other person. 3. In the determination of the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
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2. Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State. 3. For the purposes of this Article, profits derived from the operation of ships or aircraft in international traffic include: a) profits from the rental on a bareboat basis of ships or aircraft, and b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise, where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic. 4. For the purposes of this Article, interest on funds directly connected with the operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft, and the provisions of Article 11 shall not apply in relation to such interest. 5. The provisions of paragraphs 1, 2, 3 and 4 shall also apply to profits derived from the participation in a pool, a joint business or in an international operating agency. 6. For the purposes of this Article, the term “operation of ships or aircraft” means the business of transportation by sea or by air of passengers, mail, livestock or goods carried on by the owners, lessees or charterers of ships or aircraft, including the sale of tickets for such transportation on behalf of other enterprises, the incidental lease of ships or aircraft and any other activity directly connected with such transportation.
7. For the purposes of this Article, paragraph 3 of Article 14 and paragraph 3 of Article 16, notwithstanding subparagraph f) of paragraph 1 of Article 3, the term “enterprise of a Contracting State” includes, in the case of the Sultanate of Oman, Gulf Air Company.
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ASSOCIATED ENTERPRISES 1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged tax in that other State and the profits so included are profits which would have accrued to the enterprise of the firstmentioned State if the conditions made between the two enterprises had been those that would have been made between independent enterprises, then that other State shall, if the time limits for making an adjustment provided in the domestic laws of that other State have not expired, make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other. 3. The provisions of paragraph 2 shall not apply in the case of fraud, wilful default or neglect. ARTICLE 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:
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a) five per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly, in the case of Canada, at least ten per cent of the voting power in the company paying the dividends and, in the case of the Sultanate of Oman, at least ten per cent of the capital in the company paying the dividends; b) fifteen per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, and also includes any other income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraph 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 6. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.
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Tax Conventions Implemen ARTICLE 11 INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed ten per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2: a) interest arising in a Contracting State and paid to the other Contracting State, or to a political subdivision or a local authority thereof, shall be exempt from tax in the first-mentioned State; b) interest arising in the Sultanate of Oman and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada; c) interest arising in Canada and paid to a resident of the Sultanate of Oman shall be taxable only in the Sultanate of Oman if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Credit Guarantee Agency (S.A.O.C.); and d) interest arising in a Contracting State and paid to a resident of the other Contracting State that is operated exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall not be taxable in the first-mentioned State provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a business or from a related person.
4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same
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taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 10. 5. The provisions of paragraph 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State, in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount of interest. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. 8. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
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2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed ten per cent of the gross amount of the royalties. 3. Notwithstanding the provisions of paragraph 2, a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of production for use in connection with television broadcasting), and b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties shall be taxable only in that other State.
4. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including computer software, cinematograph films, or films or tapes or discs or other means of reproduction used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
5. The provisions of paragraphs 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
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6. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount of the royalties. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. 8. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment. ARTICLE 13 INCOME OF GOVERNMENT AND INSTITUTIONS 1. Notwithstanding the provisions of Articles 10 and 11, dividends paid by a company that is a resident of a Contracting State, and interest that arises in that State and that is paid by a company that is a resident of that State, to a resident of the other Contracting State that is referred to in paragraph 3 of article 4 and that is the beneficial owner of the dividends or interest, as the case may be, shall be taxable only in the other Contracting State provided that: a) the recipient, together with all other residents of the other Contracting State that are referred to in paragraph 3 of Article 4, neither own nor control shares of the company representing more than twenty-five per cent of the value of all of its issued and outstanding shares nor control directly or indirectly in any manner whatever more than twenty-five per cent of the votes in respect of the shares of the company; and b) the recipient has not received the dividends or interest, as the case may be, in the course of carrying on an industrial or commercial activity.
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2. Notwithstanding the provisions of Article 14, gains derived by a resident of a Contracting State that is referred to in paragraph 3 of Article 4 from the alienation of shares or debt-claims, the dividends or interest from which would be exempt from taxation in the other Contracting State, shall be taxable only in the first-mentioned Contracting State. ARTICLE 14 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has or had in the other Contracting State or of movable property pertaining to a fixed base that is or was available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State. 4. Gains derived by a resident of a Contracting State from the alienation of: a) shares, the value of which is derived principally from immovable property situated in the other State, or b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State, may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” does not include any property, other than that owned for renting, in which the business of the company, partnership or trust is carried on. 5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
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6. The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property. 7. Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. ARTICLE 15 INDEPENDENT PERSONAL SERVICES 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities. If the individual has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. 2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. ARTICLE 16 INCOME FROM EMPLOYMENT 1. Subject to the provisions of Articles 17, 19 and 20 of this Agreement, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
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a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that State unless the remuneration is derived by a resident of the other Contracting State. ARTICLE 17 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or similar body of a company which is a resident of the other Contracting State may be taxed in that other State. ARTICLE 18 ARTISTES AND SPORTSPERSONS 1. Notwithstanding the provisions of Articles 15 and 16, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in the individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph.
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4. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State in the context of a visit in the first-mentioned State of a non-profit organization of the other State, if the visit is primarily supported by public funds. ARTICLE 19 PENSIONS, ANNUITIES AND SIMILAR PAYMENTS 1. Pensions and annuities paid to a resident of a Contracting State shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, a) pensions arising in Canada and paid to a resident of the Sultanate of Oman may also be taxed in Canada according to the laws of Canada; however, in the case of periodic pension payments, other than payments under the social security legislation of Canada, the tax so charged shall not exceed the lesser of: (i) fifteen per cent of the gross amount of the payment, and (ii) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were a resident of Canada; b) any pension paid by, or out of funds created by, the Government of the Sultanate of Oman or any statutory body thereof to any individual in respect of services rendered to that Government or any such statutory body shall not be taxable in Canada, provided that any such pension would not be taxed in the Sultanate of Oman if the recipient were a resident thereof; c) pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that State; and d) annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State, but the tax so charged shall not exceed fifteen per cent of the portion thereof that is subject to tax in that State; however, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or a payment of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
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3. Notwithstanding anything in this Agreement a) war pensions and allowances (including pensions allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State, but the amount taxable in that other State shall not exceed the amount that would have been taxable in the first-mentioned State if the recipient were a resident thereof. ARTICLE 20 GOVERNMENT SERVICE 1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State, or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Article 16, 17, 18 and 19 of this Agreement shall apply to salaries, wages and other similar remuneration, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
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Conventions fiscales ARTICLE 21 STUDENTS AND APPRENTICES
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State. ARTICLE 22 OTHER INCOME 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply. 3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may also be taxed in that other State. However, where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed fifteen per cent of the gross amount of the income.
IV. TAXATION OF CAPITAL ARTICLE 23 CAPITAL 1. Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State.
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2. Capital represented by movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has in the other Contracting State, or by movable pertaining to a fixed base available to a resident of a Contracting State for the purpose of performing independent personal services, may be taxed in that other State. 3. Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft shall be taxable in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. V. METHODS OF ELIMINATION OF DOUBLE TAXATION ARTICLE 24 ELIMINATION OF DOUBLE TAXATION 1. In the Sultanate of Oman, double taxation shall be avoided as follows: a) where a resident of the Sultanate of Oman derives income which, in accordance with the provisions of this Agreement, may be taxed in Canada, the Sultanate of Oman shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Canada, whether directly or by deduction, however such a deduction shall not exceed that part of the income tax (as computed before the deduction is given) which is attributable to the income which may be taxed in Canada; and b) where, in accordance with any provision of the Agreement, income derived by a resident of the Sultanate of Oman is exempt from tax in the Sultanate of Oman, the Sultanate of Oman may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into consideration the exempted income. 2. In the case of Canada, double taxation shall be avoided as follows: a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in the Sultanate of Oman on profits, income or
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gains arising in the Sultanate of Oman shall be deducted from any Canadian tax payable in respect of such profits, income or gains; and b) where, in accordance with any provision of the Agreement, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into consideration the exempted income or capital.
3. For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Agreement shall be deemed to arise from sources in that other State. VI. SPECIAL PROVISIONS ARTICLE 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Agreement, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Agreement. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. 4. The competent authorities of the Contracting States may consult together for the elimination of double taxation of double taxation in cases not provided for in the Agreement and may communicate with each other directly for the purpose of applying the Agreement.
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EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Agreement or of the domestic laws in the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; or c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process or information, the disclosure of which would be contrary to public policy (ordre public). ARTICLE 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
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Conventions fiscales ARTICLE 28 MISCELLANEOUS RULES
1. The laws in force in a Contracting State shall continue to govern taxation in that State except where the provisions of this Agreement differ from the provisions of those laws. 2. The provisions of this Agreement shall not restrict in any manner any exclusion, exemption, credit or other deduction or allowance accorded by the laws of a Contracting State in the determination of the tax imposed by that State. 3. Nothing in the Agreement shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest. 4. The Agreement shall not apply to any company, trust or other entity that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or other entity by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State. 5. The Agreement shall not apply to a company or other entity that is entitled to income tax benefits pursuant to: a) any legislation in either Contracting State relating to tax-free zones at the date of signature of the Agreement; or b) any other legislation adopted by either Contracting State after the date of signature of the Agreement that provides benefits similar to those referred to in sub-paragraph a). 6. However, paragraph 5 shall not apply where: a) the company or other entity is wholly-owned directly or indirectly (including through one or more entities) by individuals who are resident of the Contracting State providing the income tax benefits; or
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b) ninety per cent or more of the income eligible for such benefits is derived exclusively from the active conduct of a trade or business carried on by it other than an investment business. 7. For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States. 8. Notwithstanding the provisions of Article 10, dividends arising in a Contracting State and paid to an organization that is operated in the other Contracting State exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall be exempt from tax in the first-mentioned State if: a) the organisation is the beneficial owner of the shares on which the dividends are paid, holds those shares as an investment and is generally exempt from tax in the other State; b) the organisation does not own directly or indirectly more that five per cent of the capital or five per cent of the voting stock of the company paying the dividends; and c) the class of shares of the company on which the dividends are paid is regularly traded on an approved stock exchange. 9. For the purposes of subparagraph 8c), the term “approved stock exchange” means: a) in the case of dividends arising in Canada, a Canadian stock exchange prescribed for the purposes of the Income Tax Act; b) in the case of dividends arising in the Sultanate of Oman, the Muscat Securities Market; c) any other stock exchange agreed to in letters exchanged between the competent authorities of the Contracting State.
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Conventions fiscales ARTICLE 29 PROTOCOL TO THE AGREEMENT
The attached Protocol forms an integral part of the Agreement. VII. FINAL PROVISIONS ARTICLE 30 ENTRY INTO FORCE Each of the Contracting States shall notify the other Contracting State through diplomatic channels of the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect as follows: a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the date on which this Agreement enters into force; and b) in respect of other taxes, for any taxable year commencing on or after the first day of January next following the date on which this Agreement enters into force. ARTICLE 31 TERMINATION This Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect as follows: a) in respect of taxes withheld at source, for amount paid or credited on or after the first day of January in the calendar year immediately following that in which the notice of such termination is given; and b) in respect of other taxes, for any tax year commencing on or after the first day of January in the calendar year immediately following that in which the notice of such termination is given. IN WITNESS WHEREOF, the undersigned, duly authorised to that effect by their respective Governments, have signed this Agreement.
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DONE at Muscat, on this 30th day of June 2004, corresponding to 12/05/1425 AH, in two identical originals each in the English, French and Arabic languages, all texts being equally authoritative. FOR THE GOVERNMENT OF CANADA Roderick L. Bell Ambassador of Canada to the Sultanate of Oman FOR THE GOVERNMENT OF THE SULTANATE OF OMAN Ahmed bin Abdulnabi Macki Minister of National Economy & Deputy Chairman of Financial Affairs & Energy Resouces Council SCHEDULE 2 (Section 2)
PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE SULTANATE OF OMAN FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL On signing of the Agreement between the Government of Canada and the Government of the Sultanate of Oman for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital (hereinafter referred to as the “Agreement”), the undersigned have agreed upon the following provisions: 1. With reference to subparagraph j) of paragraph 1 of Article 3 of the Agreement, it is understood that the term “tax” shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which the Agreement applies or which represents a penalty imposed relating to those taxes. 2. With reference to paragraphs 1 and 2 of Article 7 of the Agreement, it is understood that where an enterprise of a Contracting State sells goods or merchandise or otherwise carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall be determined only on the basis of the profits that are attributable to the actual activity of the permanent establishment for such business. Without limiting the foregoing, in the case of contracts for the survey, supply, installation or construction of industrial, commercial or scientific equipment or premises, or of public works, when
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the enterprise has a permanent establishment, the profits of the enterprise attributable to such permanent establishment shall be determined only on the basis of that part of the contract that is effectively carried out by the permanent establishment in the State where the permanent establishment is situated. Any other profits related to that part of the contract that is carried out by the enterprise outside that State shall be taxable only in the State of which the enterprise is resident. 3. With reference to Articles 8 and 14 of the Agreement, it is agreed that in the event of a Canadian air transport enterprise being subjected to any tax similar to those mentioned in Article 2 with respect to profits referred to in Article 8, by any other State which is a shareholder in Gulf Air Company, the provisions of paragraphs 1, 3 and 4 of Article 8 and paragraph 3 of Article 14 shall apply only, with respect to profits and gains derived by Gulf Air Company, which are attributable under its constitutive contract to the Government of the Sultanate of Oman. 4. It is agreed that in the event that, pursuant to an income tax convention or agreement concluded by Canada after the date of the signature of the Agreement, Canada agrees to a lower rate of withholding tax on interest than that provided in paragraph 2 of Article 11 of the Agreement, the appropriate authorities of Canada shall consult within a reasonable period of time with the appropriate authorities of the Sultanate of Oman regarding a further reduction in the rate of withholding tax on interest. 5. With reference to paragraphs 4 and 5 of Article 28 of the Agreement, it is agreed that nothing in the provisions of those paragraphs shall be construed as preventing a Contracting State from granting the benefits provided by its legislation relating to tax-free zones. 6. It is agreed that nothing in the Agreement shall be construed as preventing Canada from imposing on the earnings of a company attributable to a permanent establishment in Canada, or the earnings attributable to the alienation of immovable property situated in Canada by a company carrying on a trade or business in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a national of Canada, except that any additional tax so imposed shall not exceed five per cent of the amount of such earnings that have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the earnings attributable to the alienation of such immovable property situated in Canada as may be taxed by Canada under the provisions of Article 6 or paragraph 1 of Article 14 of the
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Agreement, and the profits, including any gains attributable to a permanent establishment in Canada in a year and previous years, after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in Canada. IN WITNESS WHEREOF, the undersigned, duly authorised to that effect, by their respective Governments, have signed this Agreement. DONE at Muscat, on this 30th day of June 2004, corresponding to 12/05/1425 AH, in two identical originals each in the English, French and Arabic languages, all texts being equally authoritative. FOR THE GOVERNMENT OF CANADA Roderick L. Bell Ambassador of Canada to the Sultanate of Oman FOR THE GOVERNMENT OF THE SULTANATE OF OMAN Ahmed bin Abdulnabi Macki Minister of National Energy & Deputy Chairman of Financial Affairs & Energy Resources Council
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Conventions fiscales SCHEDULE 5 (Section 6) SCHEDULE 1 (Section 2)
CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
The Government of Canada and the Government of the Republic of Azerbaijan, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: I. SCOPE OF THE CONVENTION ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State and, in the case of the Republic of Azerbaijan, its political or administrative-territorial subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are, in particular: (a) in the case of the Republic of Azerbaijan: (i) the tax on profit of legal persons; (ii) the income tax on physical persons; (iii) the tax on property; and (iv) the land tax
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(hereinafter referred to as “Azerbaijan tax”); and (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”). 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes that have been made in their respective taxation laws. II. DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires, (a) the term “Azerbaijan”, used in a geographical sense, means the territory of the Republic of Azerbaijan, including the Caspian Sea (Lake) sector belonging to the Republic of Azerbaijan, the air space above the Republic of Azerbaijan, within which the sovereign rights and jurisdiction of the Republic of Azerbaijan is implemented in respect of the subsoil, sea bed and natural resources and any other area which has been or may hereinafter be designated in accordance with international law and legislation of the Republic of Azerbaijan; (b) the term “Canada”, used in a geographic sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed or subsoil and their natural resource, and (ii) the sea and airspace above every area referred to in clause (i); (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Azerbaijan or Canada; (d) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
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(f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the ship or aircraft is operated principally between places in the other Contracting State; (h) the term “national” means: (i) any individual possessing the nationality of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and (i) the term “competent authority” means: (i) in the case of Azerbaijan, the Ministry of Finance and the Ministry of Taxes, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given the term under other laws of that State. ARTICLE 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of registration, place of incorporation, place of management or any other criterion of a similar nature and also includes that State and any political or administrative-territorial subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
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2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: (a) a place of management; (b) a branch;
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(c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry, an installation, a structure, a vessel or any other place relating to the exploration for or the development and extraction of natural resources. 3. The term “permanent establishment” shall also be deemed to include: (a) a building site or construction or installation project, or supervisory or consultancy activities connected with them, but only if such site, project or activities continue for more than twelve months, and (b) the furnishing of services, including consultancy services, by an enterprise through its employees or other personnel engaged by the enterprise for such purposes, but only where activities of that nature continue (for the same or connected project) within a Contracting State during a period or periods aggregating more than six months in any twelve-month period. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
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5. Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 7 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for that enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. Notwithstanding the preceding provisions of this Article, if an insurance company of a Contracting State is engaged in the collection of insurance premiums and provides insurance coverage for risks in the other Contracting State, except for re-insurance by a person other than an agent of an independent status to whom paragraph 7 applies, it shall be deemed to have a permanent establishment in that other State. 7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, if the activities of such agent are carried out wholly or almost wholly for the enterprise such agent shall not be considered to be an agent of an independent status for the purpose of this paragraph, unless it is shown that the transactions between the agent and the enterprise were made under conditions which would be made between independent parties. 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. III. TAXATION OF INCOME
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INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall also apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the
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same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other persons. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere, provided that the expenses are deductible within the framework determined by the domestic legislation of that State. 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of an enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State. 3. For the purposes of this Article,
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(a) the term “profits” includes gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (b) the term “operation of ships or aircraft in international traffic” by an enterprise, includes: (i) the bareboat charter or rental, on an occasional basis, of ships or aircraft, and (ii) the use, maintenance, or rental of containers, including trailers and related equipment for the transportation of containers, by that enterprise if such activities are incidental to the operation by that enterprise of ships or aircraft in international traffic. 4. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the income of an enterprise of that State — and taxes accordingly — income on which an enterprise of the other Contracting State has been charged to tax in that other State and the income so included is income that would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax
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charged therein on that income. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 3. A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the year in which the income that would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise. 4. The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect. ARTICLE 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed (a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends, in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraph 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect
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of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. ARTICLE 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2, (a) interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the interest provided that the payer or the recipient of the interest is a Contracting State or a political or administrative-territorial subdivision or a local authority or central bank thereof, or the State Oil Fund of the Republic of Azerbaijan; and (b) interest arising in Azerbaijan and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada. 4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures,
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including premiums and prizes attaching to such securities, bonds or debentures. However, the term “interest” does not include income dealt with in Article 10. 5. The provisions of paragraph 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed
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(a) 5 per cent of the gross amount of the royalties in the case of royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement); and (b) 10 per cent of the gross amount of the royalties in all other cases. 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, any computer software, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience (know-how), and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television.
4. The provisions of paragraph 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard
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to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has or had in the other Contracting State or of movable property pertaining to a fixed base that is or was available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State. 4. Gains derived by a resident of a Contracting State from the alienation of: (a) shares or other corporate rights, the value of which is derived principally from immovable property situated in that other State; or (b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
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1. Income derived by an individual who is a resident of a Contracting State in respect of professional or similar services of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the services. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. 2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists, accountants and auditors. 3. Notwithstanding the provisions of paragraph 1, income derived by an individual who is a resident of a Contracting State in respect of professional services or similar services of an independent character, may be taxed in the other Contracting State if the individual is present in the other State for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned. In that case, only so much of the income as is derived from the individual’s activities performed in that other State may be taxed in that other State. ARTICLE 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned, and
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(b) the remuneration is paid by, or on behalf of, a person who is not a resident of the other State, and (c) such remuneration is not borne by a permanent establishment or a fixed base which the person has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. ARTICLE 16 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. ARTICLE 17 ARTISTES AND SPORTSPERSONS 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, variety, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph. 4. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State in the
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context of a visit in the first-mentioned State of a non-profit organization of the other State, if the visit is primarily supported by public funds. ARTICLE 18 PENSIONS AND ANNUITIES Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. ARTICLE 19 GOVERNMENT SERVICE 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or an administrative-territorial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State, or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Articles 15, 16, and 17 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political or an administrativeterritorial subdivision or a local authority thereof. ARTICLE 20 STUDENTS Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
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1. Subject to the provisions of paragraph 2 and 3, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on a business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the income paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may also be taxed in that other State. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
IV. TAXATION OF CAPITAL ARTICLE 22 CAPITAL 1. Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
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3. Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic or by movable property pertaining to the operation of such ships and aircraft shall be taxable only in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. V. METHODS FOR ELIMINATION OF DOUBLE TAXATION ARTICLE 23 ELIMINATION OF DOUBLE TAXATION 1. In the case of Azerbaijan, double taxation shall be avoided as follows: where a resident of Azerbaijan derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, the tax on this income or capital paid in Canada shall be deducted from tax collected from this person in Azerbaijan in respect of such income or capital. Such deduction shall not, however, exceed the tax amount computed for such income or capital according to the legislation and taxation rules of Azerbaijan.
2. In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Azerbaijan on profits, income or gains arising in Azerbaijan shall be deducted from any Canadian tax payable in respect of such profits, income or gains; and (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
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3. For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State. VI. SPECIAL PROVISIONS ARTICLE 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3. Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities that it grants to its own residents. 4. Enterprises of Azerbaijan, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of Canada, shall not be subjected in Azerbaijan to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises of Azerbaijan are or may be subjected. 5. Enterprises of Canada, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of Azerbaijan, shall not be subjected in Canada to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises that are residents of Canada, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
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1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income that have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. 5. The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention. ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws in the Contracting States concerning taxes of every kind and
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description imposed by the Contracting States insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 3. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved, even though the other State does not, at that time, need such information. ARTICLE 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State that is
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situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State. 3. The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
VII. FINAL PROVISIONS ARTICLE 28 ENTRY INTO FORCE Each of the Contracting States shall notify the other in written form through diplomatic channels of the completion of the procedures required by domestic law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the Convention enters into force; and (b) in respect of other tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force. ARTICLE 29 TERMINATION This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year from the fifth year after the year in which the Convention entered into force, give to the other Contracting State a notice of termination in writing through diplomatic channels. In such event, the Convention shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of the calendar year in which the notice of termination was given; and
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(b) in respect of other tax, for taxation years beginning after the end of the calendar year in which the notice of termination was given. IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention. DONE in duplicate at Baku, this 7th day of September 2004, in the English, French, and Azerbaijanian, languages, each text being equally authentic. FOR THE GOVERNMENT OF CANADA Martial Pagé FOR THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN Fazil Mammadov SCHEDULE 2 (Section 2)
PROTOCOL TO THE CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL At the moment of signing the Convention between the Government of Canada and the Government of the Republic of Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral part of the Convention. 1. With reference to paragraph 5 of Article 5, it is understood that a person, who is authorized to negotiate in a Contracting State all elements and details of a contract in a way binding on an enterprise, can be said to exercise this authority in that State, even if the contract is signed by another person in the State in which the enterprise is situated. 2. It is agreed that nothing in the Convention shall be construed as preventing a Contracting State from imposing on the income of a company attributable to a permanent establishment in that State, or the income attributable to the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the income of a company that is a national of that State, except that any additional tax so imposed shall not exceed 10 per cent of the amount of such income that has not been subjected to such
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additional tax in previous taxation years. For the purpose of this provision, the term “income” means the income attributable to the alienation of such immovable property situated in a Contracting State as may be taxed by that State under the provisions of Article 6 or of paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in a Contracting State in a year and previous years, after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in that State. 3. With reference to paragraph 4 of Article 11, it is agreed that, in the case of Canada, the term “interest” shall not include income from debt-claims carrying a right to participate in the debtor’s profits but shall include income which is subjected to the same taxation treatment as income from money lent by the laws of Canada. 4. With reference to Article 13, where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. 5. With reference to Article 18, it is agreed that the following rules apply. (a) Pensions arising in a Contracting State and paid to a resident of the other Contracting State may be also be taxed in the State in which they arise and according to the law of that State, but in the case of periodic pension payments (including payments under the social security legislation of a Contracting State), the tax so charged shall not exceed 15 per cent of the gross amount of such periodic pension payments paid to the recipient in the calendar year concerned that exceeds twelve thousand Canadian dollars or its equivalent in Azerbaijanian manat. (b) Notwithstanding anything in this Convention, war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State.
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6. Irrespective of the fact that a Contracting State is or may become a signatory to the General Agreement on Trade in Services (GATS) or to other international agreements, the Contracting States shall, in their tax relations, be governed by the provisions of the Convention. 7. Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or company, in which that resident has an interest. 8. The Convention shall not apply to any company, trust or other entity that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or other entity by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
9. The provisions of the Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State. IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Protocol. DONE in duplicate at Baku, this 7th day of September 2004, in the English, French and Azerbaijanian, languages, each text being equally authentic. FOR THE GOVERNMENT OF CANADA Martial Pagé FOR THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN Fazil Mammadov
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 21 An Act to provide services, assistance and compensation to or in respect of Canadian Forces members and veterans and to make amendments to certain Acts
ASSENTED TO 13th MAY, 2005 BILL C-45
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to provide services, assistance and compensation to or in respect of Canadian Forces members and veterans and to make amendments to certain Acts”.
SUMMARY Part 1 authorizes the Minister to provide job placement assistance services to assist Canadian Forces members and veterans in re-entering the civilian labour force. Those services may also, in certain circumstances, be provided to a member’s or a veteran’s spouse, common-law partner or survivor. Part 2 authorizes the Minister to provide rehabilitation services, vocational assistance and financial benefits to veterans to assist them in re-establishing in civilian life. The services, assistance and benefits may be provided, in certain circumstances, to a veteran’s spouse or common-law partner or to a member’s or a veteran’s survivor; benefits may also be provided to orphans in some cases. The services, assistance and benefits may include medical, psycho-social and vocational rehabilitation, an earnings loss benefit, a supplementary retirement benefit, a Canadian Forces income support benefit and a permanent impairment allowance. Part 3 authorizes the Minister to provide the following awards and benefits: (a) disability awards to members and veterans who suffer from a servicerelated disability, or to their survivors and dependent children, and a clothing allowance to those members and veterans whose disability causes wear and tear of clothing or who require specially made apparel; (b) death benefits to the survivors and orphans of members who die, as a result of service, while serving in the Canadian Forces; and (c) detention benefits to members and veterans, or to their testamentary estate or testamentary succession, if the member or veteran was detained by a power while serving in the Canadian Forces. Part 4 provides for general administrative powers, in particular for the review of decisions, and authorizes the Minister to establish health benefits for members and veterans and their survivors. Part 5 contains transitional provisions, related and coordinating amendments and the coming-into-force provision.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO PROVIDE SERVICES, ASSISTANCE AND COMPENSATION TO OR IN RESPECT OF CANADIAN FORCES MEMBERS AND VETERANS AND TO MAKE AMENDMENTS TO CERTAIN ACTS
SHORT TITLE Canadian Forces Members and Veterans Re-establishment and Compensation Act
1. INTERPRETATION 2.
Definitions PART 1 JOB PLACEMENT
3. Eligibility — members and veterans
4. Assessment of needs
5. Refusal to provide services PART 2 REHABILITATION SERVICES, VOCATIONAL ASSISTANCE AND FINANCIAL BENEFITS GENERAL
6. Non-application of this Part
7. Consequential injury or disease REHABILITATION SERVICES AND VOCATIONAL ASSISTANCE
8. Eligibility — rehabilitation need
9. Eligibility — medical release
10. Assessment of needs
11. Eligibility — spouses and common-law partners
12. Eligibility — survivors
13. Assessment of needs
14. Duration of plan
15. Examination or assessment
16. Refusal to provide services or assistance
17. Cancellation
i EARNINGS LOSS BENEFIT 18.
Eligibility — veterans
19. Amount of benefit
20. Examination or assessment
21. Cancellation
22. Eligibility — survivors and orphans
23. Amount of benefit
24. Benefit to be pro rata SUPPLEMENTARY RETIREMENT BENEFIT
25. Eligibility — veterans
26. Amount of benefit CANADIAN FORCES INCOME SUPPORT BENEFIT
27. Eligibility — veterans
28. Eligibility — survivors
29. Eligibility — survivors
30. Eligibility — orphans
31. Eligibility — orphans
32. When benefit payable
33. Restrictions on residence
34. Payment for entire month
35. Requirement to participate
36. Suspension or cancellation
37. Amount of benefit
38. Eligibility — veterans
39. When allowance payable
40. Examination or assessment
PERMANENT IMPAIRMENT ALLOWANCE
REGULATIONS 41.
Governor in Council PART 3 DISABILITY, DEATH AND DETENTION GENERAL
42. Non-application of this Part
43. Benefit of doubt
44. Representation of applicant
ii DISABILITY AWARDS 45.
Eligibility
46. Consequential injury or disease
47. Award for loss of paired organ or limb
48. Increase in extent of disability
49. Death of member or veteran
50. Death of member or veteran — no application made
51. How extent of disability assessed
52. Amount of award
53. When award payable
54. Maximum disability assessment
55. Division of award
56. No award — decision under Pension Act
57. Eligibility — service-related injury or disease
58. Amount of benefit
59. Division of benefit
DEATH BENEFIT
CLOTHING ALLOWANCE 60.
Allowance — amputation
61. Amount of allowance
62. When allowance payable REGULATIONS
63. Governor in Council DETENTION BENEFIT
64. Eligibility
65. Death of member or veteran — no application made PART 4 GENERAL HEALTH BENEFITS
66. Group insurance program DESIGNATIONS
67. Designation by Minister
68. Definition of “conditions of elevated risk”
iv 69.
Special duty areas
70. Special duty operations
71. Types of operations
72. Statutory Instruments Act does not apply POWERS OF MINISTER
73. Examination or assessment
74. Expenses
75. Fees PROCEDURE
76. Application made to Minister
77. Decisions shall be made expeditiously
78. Powers under Inquiries Act
79. Right to inspect records, etc.
INSPECTION
SHARING OF INFORMATION 80.
Information that shall be made available to Minister
81. Information that Minister may disclose
82. Social Insurance Number
83. Review of decisions under Part 2
84. Review of decisions under Part 3
85. Review by Board
86. Permission of Board required
87. Representation of applicant
REVIEW
OVERPAYMENTS 88.
Definition of “overpayment” MISCELLANEOUS
89. Not to be assigned or charged
90. No interest payable
91. Immunity
92. Definition of “action”
93. Certificates as evidence REGULATIONS
94. Governor in Council
v PART 5 TRANSITIONAL PROVISIONS, RELATED AND COORDINATING AMENDMENTS AND COMING INTO FORCE TRANSITIONAL PROVISIONS 95.
Limitation
96. Effect of Special Duty Area Pension Order
97. Effect of designations under Pension Act
98. Adjustment of Schedule 1 RELATED AMENDMENTS
99. Children of Deceased Veterans Education Assistance Act
100. Department of Veterans Affairs Act
101-103. 104.
Injured Military Members Compensation Act
105-108. 109.
Pension Act
Royal Canadian Mounted Police Superannuation Act
110-114. 115.
Income Tax Act
Veterans Review and Appeal Board Act
Public Service Employment Act COORDINATING AMENDMENT
116. Bill C-22 COMING INTO FORCE
117. Order in council SCHEDULES 1-3
53-54 ELIZABETH II —————— CHAPTER 21 An Act to provide services, assistance and compensation to or in respect of Canadian Forces members and veterans and to make amendments to certain Acts
[Assented to 13th May, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Canadian Forces Members and Veterans Re-establishment and Compensation Act. INTERPRETATION
Definitions
2. (1) The following definitions apply in this Act.
“aggravated by service” « due au service »
“aggravated by service”, in respect of an injury or a disease, means an injury or a disease that has been aggravated, if the aggravation (a) was attributable to or was incurred during special duty service; or (b) arose out of or was directly connected with service in the Canadian Forces.
“Board” « Tribunal »
“Canadian Forces” « Forces canadiennes »
“Board” means the Veterans Review and Appeal Board established by section 4 of the Veterans Review and Appeal Board Act. “Canadian Forces” means the armed forces referred to in section 14 of the National Defence Act, and includes any predecessor naval, army or air forces of Canada or Newfoundland.
2 “common-law partner” « conjoint de fait »
“compensation” « indemnisation »
“dependent child” « enfant à charge »
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“common-law partner”, in relation to a member or a veteran, means a person who is cohabiting with the member or veteran in a conjugal relationship, having so cohabited for a period of at least one year. “compensation” means any of the following benefits under this Act: an earnings loss benefit, a supplementary retirement benefit, a Canadian Forces income support benefit, a permanent impairment allowance, a disability award, a death benefit, a clothing allowance or a detention benefit. “dependent child”, in relation to a member or a veteran, means their child, or a child of their spouse or common-law partner who is ordinarily residing in the member’s or veteran’s household, who is (a) under the age of 18 years; (b) under the age of 25 years and following a course of instruction approved by the Minister; or (c) over the age of 18 years and prevented by physical or mental incapacity from earning a livelihood, if the incapacity occurred (i) before the child attained the age of 18 years, or (ii) after the age of 18 years and before the age of 25 years while the child was following a course of instruction approved by the Minister.
“disability” « invalidité »
“medical rehabilitation” « réadaptation médicale »
“member” « militaire »
“Minister” « ministre »
“disability” means the loss or lessening of the power to will and to do any normal mental or physical act. “medical rehabilitation” includes any physical or psychological treatment whose object is to stabilize and restore the basic physical and psychological functions of a person. “member” means an officer or a non-commissioned member of the Canadian Forces, as those terms are defined in subsection 2(1) of the National Defence Act. “Minister” means the Minister of Veterans Affairs.
2004-2005 “orphan” « orphelin »
Mesures de réinsertion et d’indemnisatio canadi “orphan”, in relation to a deceased member or a deceased veteran, means their child, or a child of their survivor who at the time of the member’s or veteran’s death was ordinarily residing in the member’s or veteran’s household, who is (a) under the age of 18 years; (b) under the age of 25 years and following a course of instruction approved by the Minister; or (c) over the age of 18 years and prevented by physical or mental incapacity from earning a livelihood, if the incapacity occurred (i) before the child attained the age of 18 years, or (ii) after the age of 18 years and before the age of 25 years while the child was following a course of instruction approved by the Minister.
“personal information” « renseignements personnels »
“prescribed” Version anglaise seulement
“psycho-social rehabilitation” « réadaptation psychosociale »
“rehabilitation services” « services de réadaptation »
“service-related injury or disease” « liée au service »
“personal information” has the same meaning as in section 3 of the Privacy Act. “prescribed” means prescribed by regulation.
“psycho-social rehabilitation” includes any psychological or social intervention whose object is to restore a person to a state of independent functioning and to facilitate their social adjustment. “rehabilitation services” means all services related to the medical rehabilitation, psychosocial rehabilitation and vocational rehabilitation of a person. “service-related injury or disease” means an injury or a disease that (a) was attributable to or was incurred during special duty service; or (b) arose out of or was directly connected with service in the Canadian Forces.
“special duty service” « service spécial »
“special duty service” means service as a member in a special duty area designated under section 69, or as a member as part of a special duty operation designated under section 70,
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during the period in which the designation is in effect. It includes any of the following that occurred during that period but not earlier than September 11, 2001: (a) periods of training for the express purpose of service in that area or as part of that operation, wherever that training takes place; (b) travel to and from the area, the operation or the location of training referred to in paragraph (a); and (c) authorized leave of absence with pay during that service, wherever that leave is taken. “survivor” « survivant »
“survivor”, in relation to a deceased member or a deceased veteran, means (a) their spouse who was, at the time of the member’s or veteran’s death, residing with the member or veteran; or (b) the person who was, at the time of the member’s or veteran’s death, the member’s or veteran’s common-law partner.
“veteran” « vétéran »
“vocational assistance” « assistance professionnelle »
“vocational rehabilitation” « réadaptation professionnelle »
Couples who are living apart
“veteran” means a former member. “vocational assistance” includes employability assessments, career counselling, training, jobsearch assistance and job-finding assistance, whose object is to help a person to find appropriate employment. “vocational rehabilitation” includes any process designed to identify and achieve an appropriate occupational goal for a person with a physical or a mental health problem, given their state of health and the extent of their education, skills and experience. (2) For the purposes of this Act, a spouse is deemed to be residing with a member or a veteran, and a person does not cease to be a member’s or a veteran’s common-law partner, if it is established that they are living apart by reason only of (a) one or both of them having to reside in a health care facility; (b) circumstances of a temporary nature; or
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Mesures de réinsertion et d’indemnisatio canadi (c) other circumstances not within the control of the member or veteran or the spouse or common-law partner.
References to spouses
(3) A reference in this Act to a member’s or a veteran’s spouse is a reference to a member’s or a veteran’s spouse who is residing with the member or veteran.
Recent marriage
(4) This Act does not apply to a member’s or a veteran’s surviving spouse if the member or veteran dies within one year after the date of the marriage, unless (a) in the opinion of the Minister, the member or veteran was at the time of that marriage in such a condition of health as to justify their having an expectation of life of at least one year; or (b) at the time of the member’s or veteran’s death, the spouse was cohabiting with the member or veteran in a conjugal relationship, having so cohabited for a period of at least one year.
Conduct of member or veteran
(5) This Act does not apply in respect of a member’s or a veteran’s physical or mental health problem, disability or death if it is caused by a wilful self-inflicted injury or improper conduct on the member’s or veteran’s part, including wilful disobedience of an order and vicious or criminal conduct. PART 1 JOB PLACEMENT
Eligibility — members and veterans
3. (1) The Minister may, on application, provide job placement assistance services to a member or a veteran who meets the prescribed eligibility requirements if the Minister is satisfied that the member or veteran requires assistance in making the transition to the civilian labour force.
Assistance to spouses, common-law partners and survivors
(2) The Minister may, on application, provide job placement assistance services to a member’s or a veteran’s spouse, common-law partner or survivor if the spouse, common-law partner or survivor meets the prescribed eligibility requirements.
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Assessment of needs
4. (1) The Minister shall, on approving an application made under section 3, assess the needs of the member, veteran, spouse, commonlaw partner or survivor with respect to career counselling, job-search training and job-finding assistance.
Job placement assistance plan
(2) The Minister may develop and implement a job placement assistance plan to address the needs that are identified in the assessment.
Development of plan
(3) In developing a job placement assistance plan, the Minister shall have regard to any prescribed principles.
Refusal to provide services
5. The Minister may refuse to provide job placement assistance services to a person under this Part to the extent that the person is entitled to receive those types of services from another organization or body.
Canadian Forces Members and Veteran
PART 2 REHABILITATION SERVICES, VOCATIONAL ASSISTANCE AND FINANCIAL BENEFITS GENERAL Non-application of this Part
6. This Part does not apply in respect of a physical or a mental health problem that resulted primarily from (a) service in the Canadian Forces on or before April 1, 1947; or (b) service in the Korean War, as that term is defined in subsection 3(1) of the Pension Act.
Consequential injury or disease
7. For the purposes of this Part, an injury or a disease is deemed to be a service-related injury or disease if the injury or disease is, in whole or in part, a consequence of (a) a service-related injury or disease; (b) a non-service related injury or disease that was aggravated by service; (c) an injury or a disease that is itself the consequence of an injury or a disease described in paragraph (a) or (b); or (d) an injury or a disease that is a consequence of an injury or a disease described in paragraph (c).
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Mesures de réinsertion et d’indemnisatio canadi REHABILITATION SERVICES AND VOCATIONAL ASSISTANCE
Eligibility — rehabilitation need
8. (1) The Minister may, on application, provide rehabilitation services to a veteran who has a physical or a mental health problem resulting primarily from service in the Canadian Forces that is creating a barrier to re-establishment in civilian life.
Factors that the Minister may consider
(2) In deciding whether a veteran has a physical or a mental health problem that is creating a barrier to re-establishment in civilian life, and whether that health problem resulted primarily from service in the Canadian Forces, the Minister may consider any factors that the Minister considers relevant, including (a) medical reports or records that document the veteran’s physical or mental health problem; (b) documentation that indicates the nature of the veteran’s service in the Canadian Forces; (c) documentation provided by the veteran as to the circumstances of their health problem; and (d) research that establishes the prevalence of specific health problems in military populations.
Presumption in case of disability
(3) A veteran’s physical or mental health problem is deemed to have resulted primarily from service in the Canadian Forces if, as a result of the health problem, the veteran suffers from a disability for which a disability award has been paid under section 45 or a pension has been granted under the Pension Act.
Eligibility — medical release
9. (1) The Minister may, on application, provide rehabilitation services or vocational assistance to a veteran who has been released on medical grounds in accordance with chapter 15 of the Queen’s Regulations and Orders for the Canadian Forces.
Refusal to consider application
(2) The Minister shall refuse to consider an application that is made more than 120 days after the day on which the veteran was released, unless the Minister is of the opinion that the reasons for the delay are reasonable in the circumstances.
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Exception
(3) Subsection (1) does not apply in respect of a veteran who was within a prescribed class at the time that the physical or mental health problem leading to the release manifested itself.
Assessment of needs
10. (1) The Minister shall, on approving an application made under section 8 or 9, assess the veteran’s medical, psycho-social and vocational rehabilitation needs. In the case of a veteran who has applied under section 9, if no rehabilitation needs are identified, the Minister shall assess the veteran’s vocational assistance needs.
Rehabilitation plan
(2) The Minister may develop and implement a rehabilitation plan to address the rehabilitation needs that are identified in the assessment.
Limitation
(3) The only physical and mental health problems that may be addressed in the rehabilitation plan are
Canadian Forces Members and Veteran
(a) in the case of a veteran who was released on medical grounds, the physical or mental health problem for which the veteran was released; or (b) in any other case, a physical or a mental health problem resulting primarily from service in the Canadian Forces that is creating a barrier to re-establishment in civilian life. Vocational assistance plan
(4) The Minister may develop and implement a vocational assistance plan to address the vocational assistance needs that are identified in the assessment.
Development of plan
(5) In developing a rehabilitation plan or a vocational assistance plan, the Minister shall (a) have regard to any prescribed principles and factors; and (b) be guided by current research in the fields of rehabilitation and vocational assistance.
Eligibility — spouses and common-law partners
11. (1) The Minister may, on application, provide rehabilitation services and vocational assistance to a veteran’s spouse or common-law partner if the Minister (a) has approved an application for rehabilitation services made by or on behalf of the veteran; and
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Continuation
(2) If a veteran dies after an application made under subsection (1) has been approved, the survivor continues to be eligible to receive rehabilitation services and vocational assistance under that subsection.
Eligibility — survivors
12. The Minister may, on application, provide rehabilitation services or vocational assistance to a member’s or a veteran’s survivor, if the member or veteran dies as a result of (a) a service-related injury or disease; or (b) a non-service-related injury or disease that was aggravated by service.
Assessment of needs
13. (1) The Minister shall, on approving an application made under subsection 11(1) or section 12, assess the vocational assistance needs of the spouse, common-law partner or survivor and, if such needs are identified, shall assess the person’s medical, psycho-social and vocational rehabilitation needs.
Vocational assistance plan
(2) The Minister may, for the purpose of restoring the earnings capacity of the spouse, common-law partner or survivor to a level that the Minister determines to be reasonable, given the person’s education, skills and experience, develop and implement a vocational assistance plan to address the vocational assistance needs that are identified in the assessment.
Rehabilitation plan
(3) The Minister may, to the extent necessary to achieve the purpose set out in subsection (2), develop and implement a rehabilitation plan to address the rehabilitation needs that are identified in the assessment.
Development of plan
(4) In developing a rehabilitation plan or a vocational assistance plan, the Minister shall (a) have regard to any prescribed principles and factors; and
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(b) be guided by current research in the fields of rehabilitation and vocational assistance. Duration of plan
14. (1) The duration of a rehabilitation plan or a vocational assistance plan shall be fixed by the Minister.
Evaluation of plan
(2) The Minister may evaluate a rehabilitation plan or a vocational assistance plan at any time, and may modify the plan or change its duration.
Examination or assessment
15. (1) The Minister may, when evaluating a rehabilitation plan, require the person for whom the plan has been developed to undergo a medical examination or an assessment by a person specified by the Minister.
Assessment
(2) The Minister may, when evaluating a vocational assistance plan, require a person for whom the plan has been developed to undergo an assessment by a person specified by the Minister.
Non-compliance
(3) If a person who is required to undergo a medical examination or an assessment fails without reasonable excuse to do so, the Minister may cancel the rehabilitation plan or the vocational assistance plan.
Refusal to provide services or assistance
16. (1) The Minister may refuse to provide rehabilitation services or vocational assistance to a person to the extent they are available to the person as an insured service under a provincial health care system, a provincial or federal workers’ compensation plan or any other plan that may be prescribed.
Refusal to provide services or assistance
(2) The Minister may refuse to provide rehabilitation services or vocational assistance, in whole or in part, to a person if those services or that assistance has already been provided or if the Minister considers that the refusal is reasonable in the circumstances.
Cancellation
17. The Minister may cancel a rehabilitation plan or a vocational assistance plan in the prescribed circumstances. EARNINGS LOSS BENEFIT
Eligibility — veterans
18. (1) The Minister may, on application, pay an earnings loss benefit to a veteran if the Minister determines, as a result of an assessment
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made in accordance with subsection 10(1), that a rehabilitation plan or a vocational assistance plan should be developed for the veteran. When benefit payable
(2) The earnings loss benefit begins to be payable on the day on which the Minister determines that a rehabilitation plan or a vocational assistance plan should be developed.
Duration of benefit
(3) Subject to subsection (4) and section 21, the earnings loss benefit is payable to a veteran until the earlier of (a) the day on which the veteran completes the rehabilitation plan or the vocational assistance plan, (b) the day on which the rehabilitation plan or the vocational assistance plan is cancelled, and (c) the day on which the veteran attains the age of 65 years.
Continuation of benefit
(4) If the Minister determines that the veteran is unable to engage in suitable gainful employment as a result of being totally and permanently incapacitated by the physical or mental health problem for which the rehabilitation plan was developed, the earnings loss benefit continues to be payable to the veteran after the plan has been completed or cancelled until the earlier of (a) the day on which the Minister determines that the veteran is no longer unable to engage in suitable gainful employment as a result of being totally and permanently incapacitated by that health problem, and (b) the day on which the veteran attains the age of 65 years.
Amount of benefit
19. (1) Subject to the regulations, the monthly amount of the earnings loss benefit under section 18 that is payable to a veteran shall be determined in accordance with the formula A-B where A is 75% of the veteran’s imputed income for a month; and
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B is an amount that is payable to the veteran for a month from prescribed sources. Regulations
(2) The Governor in Council may make regulations (a) respecting, for the purposes of subsection (1), the determination of the imputed income in respect of a class of veterans; (b) prescribing a minimum or a maximum amount of imputed income in respect of a class of veterans; (c) providing for the periodic adjustment of the value of A and B in subsection (1); and (d) respecting the determination, for the purpose of the value of B in subsection (1), of an amount payable to a veteran for a month.
Examination or assessment
20. (1) The Minister may, for the purpose of determining whether a veteran may continue to receive an earnings loss benefit, require a veteran who, as a result of a determination of total and permanent incapacity, is in receipt of an earnings loss benefit under section 18 — or would, but for their level of income, be in receipt of it — to undergo a medical examination or an assessment by a person specified by the Minister.
Non-compliance
(2) If a veteran who is required by the Minister to undergo a medical examination or an assessment fails without reasonable excuse to do so, the Minister may cancel the earnings loss benefit.
Cancellation
21. The Minister may cancel an earnings loss benefit that is payable under section 18 in the prescribed circumstances.
Eligibility — survivors and orphans
22. (1) The Minister may, on application, pay, in accordance with section 23, an earnings loss benefit to a member’s or a veteran’s survivor or orphan, if the member or veteran dies as the result of (a) a service-related injury or disease; or (b) a non-service-related injury or disease that was aggravated by service.
When benefit payable
(2) The earnings loss benefit begins to be payable on the later of
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Duration of benefit
(3) The earnings loss benefit ceases to be payable on the day on which the member or veteran, if alive, would have attained the age of 65 years.
Amount of benefit
23. (1) Subject to the regulations, the monthly amount of an earnings loss benefit under section 22 that is payable in respect of a member or a veteran is 75% of the member’s or veteran’s imputed income for a month.
Division of benefit
(2) If an earnings loss benefit is payable to a survivor or an orphan, the following rules apply: (a) if there is a survivor but no orphans, the survivor is entitled to 100% of the earnings loss benefit; (b) if there is a survivor and one or more orphans, (i) the survivor is entitled to 60% of the earnings loss benefit, and (ii) the orphans are entitled, as a class, to 40% of the earnings loss benefit, divided equally among them; and (c) if there are one or more orphans but no survivor, each orphan is entitled to the lesser of (i) 40% of the earnings loss benefit, and (ii) the amount obtained by dividing the earnings loss benefit by the number of those orphans.
Deductions for survivor
(3) Subject to the regulations, the monthly amount of the earnings loss benefit that is payable to a survivor shall be reduced by an amount that is payable to the survivor for a month — in respect of the member or veteran — from prescribed sources.
Regulations
(4) The Governor in Council may make regulations
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(a) respecting, for the purposes of subsection (1), the determination of the imputed income in respect of a class of members or veterans; (b) prescribing a minimum or a maximum amount of imputed income in respect of a class of members or veterans; (c) providing for the periodic adjustment of an earnings loss benefit calculated in accordance with subsection (1) and an amount determined for the purposes of subsection (3); and (d) respecting the determination, for the purpose of subsection (3), of an amount payable to a survivor for a month. Benefit to be pro rata
24. If an earnings loss benefit is payable for only part of a month, the benefit shall be paid pro rata, based on a 30-day month. SUPPLEMENTARY RETIREMENT BENEFIT
Eligibility — veterans
25. (1) The Minister may, on application, pay a supplementary retirement benefit to a veteran who has been in receipt of an earnings loss benefit in accordance with subsection 18(4) — or would, but for their level of income, have been in receipt of it — if the veteran is no longer entitled to that benefit.
Eligibility — survivors
(2) The Minister may, on application, pay a supplementary retirement benefit to a veteran’s survivor if (a) the veteran, at the time of their death, was in receipt of an earnings loss benefit in accordance with subsection 18(4) or would, but for their level of income, have been in receipt of it; and (b) the survivor is not eligible to receive an earnings loss benefit under section 22.
Eligibility — survivors
(3) The Minister may, on application, pay a supplementary retirement benefit to a member’s or a veteran’s survivor if the survivor has been in receipt of an earnings loss benefit under section 22 but is no longer entitled to that benefit.
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Mesures de réinsertion et d’indemnisatio canadi 26. The Governor in Council may make regulations respecting the amount of the supplementary retirement benefit payable in respect of any class or classes of veterans or survivors. CANADIAN FORCES INCOME SUPPORT BENEFIT
Eligibility — veterans
27. The Minister may, on application made within the prescribed time, pay a Canadian Forces income support benefit to a veteran who has been in receipt of an earnings loss benefit under section 18 — or would, but for their level of income, have been in receipt of it — if (a) the veteran is no longer entitled to the earnings loss benefit; (b) the veteran meets the prescribed employment-related criteria; and (c) in the month in which the application is made, a calculation made under subsection 37(1) in respect of the veteran would result in an amount greater than zero.
Eligibility — survivors
28. The Minister may, on application made within the prescribed time, pay a Canadian Forces income support benefit to a veteran’s survivor if the veteran was in receipt of that benefit at the time of their death and if (a) the veteran dies as the result of an injury or a disease other than an injury or a disease described in paragraph 29(a); (b) the survivor meets the prescribed employment-related criteria; and (c) in the month in which the application is made, a calculation made under subsection 37(1) in respect of the survivor would result in an amount greater than zero.
Eligibility — survivors
29. The Minister may, on application, pay a Canadian Forces income support benefit to a member’s or a veteran’s survivor if (a) the member or veteran dies as a result of (i) a service-related injury or disease, or (ii) a non-service-related injury or disease that was aggravated by service; and
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(b) on the day on which the application is approved, the member or veteran, if alive, would be at least 65 years of age. Eligibility — orphans
30. The Minister may, on application, pay a Canadian Forces income support benefit to a veteran’s orphan if (a) the veteran dies as a result of an injury or a disease other than an injury or a disease described in paragraph 31(a); and (b) the veteran was in receipt of that benefit at the time of their death.
Eligibility — orphans
31. The Minister may, on application, pay a Canadian Forces income support benefit to a member’s or a veteran’s orphan if (a) the member or veteran dies as a result of (i) a service-related injury or disease, or (ii) a non-service-related injury or disease that was aggravated by service; and (b) on the day on which the application is approved, the member or veteran, if alive, would be at least 65 years of age.
When benefit payable
32. The Canadian Forces income support benefit under section 29, 30 or 31 begins to be payable on the later of (a) the first day of the month after the month in which the member or veteran died, and (b) the first day of the month that is one year prior to the month in which the application for the benefit is approved in respect of the survivor or orphan, as the case may be.
Restrictions on residence
33. A Canadian Forces income support benefit may be paid to a person only if the person resides in Canada.
Payment for entire month
34. If, in a month, a person who is in receipt of a Canadian Forces income support benefit dies or ceases to reside in Canada, the benefit shall be paid as if the person were entitled to the benefit for that entire month.
Requirement to participate
35. (1) A Canadian Forces income support benefit under section 27 or 28 is only payable for each month that the veteran or survivor
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Exception
(2) Subsection (1) does not apply to a veteran or a survivor who has attained the age of 65 years.
Exemption
(3) The Minister may exempt a veteran or a survivor from the application of subsection (1), subject to any terms and conditions that the Minister considers appropriate, and the Minister may cancel the exemption.
When benefit is payable
(4) Subject to subsection (5), the Canadian Forces income support benefit under section 27 or 28 begins to be payable on the earlier of (a) the first day of the month in which the veteran or the survivor starts a job placement program referred to in subsection (1), and (b) the first day of the month in which the Minister grants the veteran or survivor an exemption under subsection (3).
Exception — applicant over 65 years of age
(5) If an application for a Canadian Forces income support benefit under section 27 or 28 is approved in respect of a veteran or a survivor who has attained the age of 65 years, the benefit begins to be payable on the first day of the month in which the application is approved.
Duration of benefit
(6) Subject to section 36, a Canadian Forces income support benefit under section 27 or 28 ceases to be payable on the earlier of (a) the last day of the month in which the veteran or survivor ceases to participate in a job placement program referred to in subsection (1), unless the veteran or survivor is exempt from the application of that subsection, (b) the last day of the month in which the veteran or survivor no longer meets the prescribed employment-related criteria, and (c) the last day of the month in which a calculation made under subsection 37(1) in respect of the veteran or survivor would result in an amount equal to or less than zero.
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Suspension or cancellation
36. The Minister may suspend the payment of a Canadian Forces income support benefit or cancel the benefit, in the prescribed circumstances.
Amount of benefit
37. (1) Subject to subsection (2), the amount of the Canadian Forces income support benefit payable under sections 27 to 31 for each month in a current payment period shall be determined by the formula
Canadian Forces Members and Veteran
A-B-C where A is (a) in the case of a veteran, the sum of the applicable amounts set out in column 2 of items 1 to 3 of Schedule 1, (b) in the case of a survivor, the amount set out in column 2 of item 4 of Schedule 1, and (c) in the case of an orphan, the amount set out in column 2 of item 5 of Schedule 1; B is (a) in the case of a veteran, 1/12 of the income of the veteran and the veteran’s spouse or common-law partner, if any, for the base calendar year, (b) in the case of a survivor, 1/12 of the survivor’s income for the base calendar year, and (c) in the case of an orphan, 1/12 of the orphan’s income for the base calendar year; and C is (a) in the case of a veteran, the total of the current monthly benefits payable to the veteran and the veteran’s spouse or common-law partner, if any, from prescribed sources, (b) in the case of a survivor, the total of the current monthly benefits payable to the survivor from prescribed sources, and
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Veteran couples
(2) If the spouses or common-law partners are both veterans to whom a Canadian Forces income support benefit is payable, the following rules apply in respect of each veteran: (a) the value of A in subsection (1) is the sum of (i) the amount set out in column 2 of item 1 of Schedule 1, and (ii) in respect of each dependent child of the veteran, and each dependent child of the veteran’s spouse or common-law partner who is not a dependent child of the veteran, 1/2 of the amount set out in column 2 of item 3 of Schedule 1; (b) the value of B in subsection (1) is 1/24 of the income of the veteran and the veteran’s spouse or common-law partner for the base calendar year; and (c) the value of C in subsection (1) is 1/2 of the total of the current monthly benefits payable to the veteran and the veteran’s spouse or common-law partner from prescribed sources. PERMANENT IMPAIRMENT ALLOWANCE
Eligibility — veterans
38. (1) The Minister may, on application, pay a permanent impairment allowance to a veteran who has one or more physical or mental health problems that are creating a permanent and severe impairment if the veteran has, in respect of each of those health problems, (a) had an application for rehabilitation services approved under this Part; and (b) received a disability award under Part 3.
Amount of allowance
(2) The Minister shall determine the amount of the permanent impairment allowance that may be paid to the veteran in a year. The minimum permanent impairment allowance shall be the amount set out in column 2 of item
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1 of Schedule 2, and the maximum permanent impairment allowance shall be the amount set out in column 2 of item 2 of that Schedule. When allowance payable
39. The permanent impairment allowance under section 38 begins to be payable on the later of (a) the day on which the application for the allowance was made, and (b) the day that is one year prior to the day on which the application for the allowance is approved.
Examination or assessment
40. (1) The Minister may, for the purpose of determining whether a veteran may continue to receive a permanent impairment allowance, require the veteran to undergo a medical examination or an assessment by a person specified by the Minister.
Non-compliance
(2) If a veteran who is required by the Minister to undergo a medical examination or an assessment fails without reasonable excuse to do so, the Minister may cancel the permanent impairment allowance. REGULATIONS
Governor in Council
41. The Governor in Council may make regulations (a) providing for the notification of the Minister, by persons who are in receipt of an earnings loss benefit or a Canadian Forces income support benefit, of any changes in income or benefits, or in an amount payable for a month from a prescribed source for the purposes of subsection 19(1) or 23(3), requiring the provision of statements of estimated income, benefits or amounts payable and providing for the effect of those changes on the calculation of the amount of the compensation payable; (b) respecting the determination of what constitutes suitable gainful employment, a barrier to re-establishment in civilian life and total and permanent incapacity; (c) defining “base calendar year”, “income” and “payment period” for the purposes of section 37;
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Non-application of this Part
42. This Part does not apply in respect of an injury or a disease, or the aggravation of an injury or a disease, if the injury or disease, or the aggravation, is one for which a pension may be granted under the Pension Act.
Benefit of doubt
43. In making a decision under this Part or under section 84, the Minister and any person designated under section 67 shall (a) draw from the circumstances of the case, and any evidence presented to the Minister or person, every reasonable inference in favour of an applicant under this Part or under section 84; (b) accept any uncontradicted evidence presented to the Minister or the person, by the applicant, that the Minister or person considers to be credible in the circumstances; and (c) resolve in favour of the applicant any doubt, in the weighing of the evidence, as to whether the applicant has established a case.
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Representation of applicant
44. In all proceedings under this Part, an applicant may be represented by a service bureau of a veterans’ organization or, at the applicant’s own expense, by any other representative of the applicant’s choice.
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DISABILITY AWARDS Eligibility
45. (1) The Minister may, on application, pay a disability award to a member or a veteran who establishes that they are suffering from a disability resulting from (a) a service-related injury or disease; or (b) a non-service-related injury or disease that was aggravated by service.
Compensable fraction
(2) A disability award may be paid under paragraph (1)(b) only in respect of that fraction of a disability, measured in fifths, that represents the extent to which the injury or disease was aggravated by service.
Consequential injury or disease
46. (1) An injury or a disease is deemed to be a service-related injury or disease if the injury or disease is, in whole or in part, a consequence of (a) a service-related injury or disease; (b) a non-service-related injury or disease that was aggravated by service; (c) an injury or a disease that is itself a consequence of an injury or a disease described in paragraph (a) or (b); or (d) an injury or a disease that is a consequence of an injury or a disease described in paragraph (c).
Compensable fraction
(2) If a disability results from an injury or a disease that is deemed to be a service-related injury or disease, a disability award may be paid under subsection 45(1) only in respect of that fraction of the disability, measured in fifths, that represents the extent to which that injury or disease is a consequence of another injury or disease that is, or is deemed to be, a servicerelated injury or disease.
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Award for loss of paired organ or limb
47. (1) The Minister may, on application, pay a disability award to a member or a veteran who has received a disability award under section 45 on account of the loss of, or the permanent loss of the use of, one of their paired organs or limbs if the member or veteran suffers, either before or after that loss or loss of use, the loss of, the permanent loss of the use of or the impairment of the other paired organ or limb from any cause whatever.
Extent of disability
(2) The member’s or veteran’s extent of disability in respect of that other paired organ or limb shall be considered to be 50% of the extent of disability at which the member or veteran would have been assessed at if the loss of, the permanent loss of the use of or the impairment of that paired organ or limb had occurred in circumstances in which a disability award would have been payable under section 45.
Increase in extent of disability
48. (1) If a member or a veteran to whom a disability award has been paid under section 45 or 47 establishes that their extent of disability has subsequently increased, the Minister may, on application, pay a disability award to the member or veteran that corresponds to the extent of that increase.
Compensable fraction
(2) In the case of a non-service related injury or disease that was aggravated by service, a disability award may be paid under subsection (1) only in respect of that fraction of the disability that has been determined in accordance with subsection 45(2).
Compensable fraction
(3) In the case of an injury or a disease that is a consequence of another injury or disease, the disability award may be paid under subsection (1) only in respect of that fraction of the disability that has been determined in accordance with subsection 46(2).
Death of member or veteran
49. If a member or a veteran dies as a result of an injury or a disease for which a disability award has been paid or would be payable under section 45 and their death occurs more than 30 days after the day on which the injury occurred or the disease was contracted or the injury or disease was aggravated, the member or veteran
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is deemed to have been assessed, at the time of their death, as having an extent of disability at that time of 100%. Death of member or veteran — no application made
50. (1) If a member or a veteran who would have been entitled to a disability award under section 45, 47 or 48 dies before they have applied for the award, the Minister may, on application, pay, in accordance with section 55, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child, the disability award to which the member or veteran, had they lived, would have been entitled under section 45, 47 or 48, as the case may be.
Death of member or veteran — application pending
(2) If a member or a veteran who has made an application for a disability award under section 45, 47 or 48 dies before the Minister has made a decision in respect of the application, the Minister may pay, in accordance with section 55, to a survivor or a person who was, at the time of the member’s or veteran’s death, a dependent child, the disability award to which the member or veteran, had they lived, would have been entitled under section 45, 47 or 48, as the case may be.
Rights of survivors and children
(3) The survivor or child has, in respect of the application referred to in subsection (2), all of the rights that the member or veteran would have had had they lived.
How extent of disability assessed
51. (1) The assessment of the extent of a disability shall be based on the instructions and a table of disabilities to be made by the Minister for the guidance of persons making those assessments.
Statutory Instruments Act does not apply
(2) The instructions and table of disabilities are exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act.
Amount of award
52. (1) Subject to section 54, the amount of a disability award payable in respect of a member or a veteran shall be determined by the formula A-B where A is the amount set out in column 3 of Schedule 3 that corresponds to the member’s or veteran’s extent of disability, as set
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out in column 2 of that Schedule, in respect of the aggregate of all of the member’s or veteran’s disability assessments and deemed disability assessments under this Act; and B is the amount set out in column 3 of Schedule 3 in respect of the extent of disability set out in column 2 of that Schedule that corresponds to the difference, if any, between (a) the member’s or veteran’s extent of disability, in respect of the aggregate of all of the member’s or veteran’s disability assessments or deemed disability assessments under this Act, and (b) the member’s or veteran’s extent of disability for which the disability award is to be paid. Fraction
(2) For the purpose of determining the extent of disability in subsection (1), if a disability award may be paid only in respect of a fraction of a disability in accordance with subsection 45(2), 46(2) or 48(2) or (3), then only that fraction of the disability shall be taken into account.
Reduction of award
(3) If an amount is paid or payable to a person from a prescribed source in respect of a death or disability for which a disability award is payable, the Minister may reduce the disability award payable to the person by a prescribed amount.
When award payable
53. A disability award under section 45, 47 or 48 becomes payable whenever, in the opinion of the Minister, the disability has stabilized.
Maximum disability assessment
54. (1) For the purposes of section 45, 47 or 48, if a member’s or a veteran’s extent of disability, in respect of the aggregate of all of the member’s or veteran’s disability assessments and deemed disability assessments, exceeds 100%, no disability award shall be granted in respect of any percentage points exceeding 100%.
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Assessments under Pension Act
(2) Any disability assessments under the Pension Act shall be taken into account for the purpose of determining whether the extent of disability exceeds 100%.
Compensable fraction
(3) For the purpose of determining the extent of disability, if a disability award may be paid only in respect of a fraction of a disability in accordance with subsection 45(2), 46(2) or 48(2) or (3), or if only a fraction of a disability is pensionable under the Pension Act, then only that fraction of the disability shall be taken into account.
Division of award
55. If a disability award is payable to a survivor or a person who was, at the time of a member’s or veteran’s death, a dependent child, the following rules apply:
Canadian Forces Members and Veteran
(a) if there is a survivor but no person who was a dependent child, the survivor is entitled to 100% of the disability award; (b) if there is a survivor and one or more persons who were dependent children, (i) the survivor is entitled to 50% of the disability award, and (ii) the persons who were dependent children are entitled, as a class, to 50% of the disability award, divided equally among them; and (c) if there are one or more persons who were dependent children but no survivor, each of those children is entitled to the amount obtained by dividing the disability award by the number of those dependent children. No award — decision under Pension Act
56. (1) No disability award shall be granted in respect of an injury or a disease, or the aggravation of an injury or a disease, if the injury or disease, or the aggravation, has been the subject of an application for a pension under the Pension Act and the Minister has rendered a decision in respect of the application.
No award — inseparable for purpose of assessment
(2) No disability award shall be granted in respect of an injury or a disease, or the aggravation of an injury or a disease, if the Minister determines that the injury or disease, or the aggravation, is inseparable — for the purpose of assessing the extent of disability —
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Eligibility — service-related injury or disease
57. (1) The Minister may, on application, pay, in accordance with section 59, a death benefit to a member’s survivor or a person who was, at the time of the member’s death, a dependent child if (a) the member dies as a result of a servicerelated injury or disease; and (b) the member’s death occurs within 30 days after the day on which the injury occurred or the disease was contracted.
Eligibility — injury or disease aggravated by service
(2) The Minister may, on application, pay, in accordance with section 59, a death benefit to a member’s survivor or a person who was, at the time of the member’s death, a dependent child if (a) the member dies as a result of a nonservice-related injury or disease that was aggravated by service; and (b) the member’s death occurs within 30 days after the day on which the injury or disease was aggravated.
Amount of benefit
58. (1) The amount of the death benefit payable in respect of a member shall be the amount set out in column 2 of item 3 of Schedule 2.
Reduction of benefit
(2) If an amount is paid or payable to a person from a prescribed source in respect of a death for which a death benefit is payable, the Minister may reduce the death benefit payable to the person by a prescribed amount.
Division of benefit
59. If a death benefit is payable to a survivor or a person who was, at the time of a member’s death, a dependent child, the following rules apply: (a) if there is a survivor but no person who was a dependent child, the survivor is entitled to 100% of the death benefit; (b) if there is a survivor and one or more persons who were dependent children,
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(i) the survivor is entitled to 50% of the death benefit, and (ii) the persons who were dependent children are entitled, as a class, to 50% of the death benefit, divided equally among them; and (c) if there are one or more persons who were dependent children but no survivor, each of those children is entitled to the amount obtained by dividing the death benefit by the number of those dependent children. CLOTHING ALLOWANCE Allowance — amputation
60. (1) The Minister may, on application, pay to a member or a veteran who has received a disability award on account of an amputation of their leg at or above a Symes’ amputation a clothing allowance in respect of each such amputation that causes wear and tear of clothing.
Allowance — amputation
(2) The Minister may, on application, pay to a member or a veteran who has received a disability award on account of an amputation of the arm at or above the wrist a clothing allowance in respect of each such amputation that causes wear and tear of clothing.
Allowance — two amputations
(3) If a member or a veteran has received a disability award on account of two amputations of a kind described in subsection (1) or (2), the Minister may, on application, in addition to the allowances that may be payable under that subsection, pay a clothing allowance in respect of the second amputation equal to 50% of the allowance payable in respect of that amputation.
Allowance — other disabilities
(4) If a member or a veteran has received a disability award for a disability other than a disability described in subsection (1) or (2) that causes wear and tear of clothing, the Minister may, on application, pay a clothing allowance.
Specially made wearing apparel
(5) If a member or a veteran has received a disability award for a disability that requires the wearing of specially made apparel, the Minister
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Amount of allowance
61. Subject to subsection 60(3), the Minister shall determine the amount of each clothing allowance that may be paid to a member or a veteran in a year, which shall not be greater than the amount set out in column 2 of item 4 of Schedule 2.
When allowance payable
62. The clothing allowance under subsections 60(1) to (5) begins to be payable on the later of (a) the day on which the application for the allowance was made, and (b) the day that is one year prior to the day on which the payment of the allowance is approved. REGULATIONS
Governor in Council
63. The Governor in Council may make regulations respecting the rules of evidence and evidentiary presumptions relating to applications for a disability award or a death benefit under this Part. DETENTION BENEFIT
Eligibility
Definition of “power”
64. (1) Subject to subsection (5), the Minister may, on application, pay a detention benefit to a member or a veteran, who, while serving with the Canadian Forces, was detained by a power, for the period spent in detention. (2) In this section, “power” means (a) an enemy or an opposing force of Canada; (b) a person or a group that has as one of its purposes or activities the facilitating or carrying out of a terrorist activity; and (c) any prescribed entity.
Period evading capture or escaping
(3) For the purposes of subsection (1), the period spent in detention includes the period during which the member or veteran was engaged in evading capture by, or in escaping from, any power.
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Amount of benefit
(4) The Governor in Council may make regulations prescribing the amount of the detention benefit.
Restriction
(5) No detention benefit is payable under this section in respect of a period spent in detention if the period began before the coming into force of this section.
Death of member or veteran — no application made
65. (1) If a member or a veteran who would have been entitled to a detention benefit under section 64 dies before they have applied for the benefit, the Minister may, on application, pay to their testamentary estate or testamentary succession the detention benefit to which the member or veteran, had they lived, would have been entitled under that section.
Death of member or veteran — application pending
(2) If a member or a veteran who has made an application for a detention benefit under section 64 dies before the Minister has made a decision in respect of the application, the Minister may pay to their testamentary estate or testamentary succession the detention benefit to which the member or veteran, had they lived, would have been entitled under that section.
Rights of estate or succession
(3) The testamentary estate or testamentary succession has, in respect of the application referred to in subsection (2), all of the rights that the member or veteran would have had had they lived.
Canadian Forces Members and Veteran
PART 4 GENERAL HEALTH BENEFITS Group insurance program
66. (1) The Minister may (a) establish or enter into a contract to acquire a group insurance program comparable to the Public Service Health Care Plan established by the Treasury Board; (b) subject to the approval of the Treasury Board, set any terms and conditions in respect of the program, including those respecting the premiums or the contributions payable, the benefits and the management and control of the program; (c) make the contributions and pay the premiums or the benefits, as required; and
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Mesures de réinsertion et d’indemnisatio canadi (d) undertake and do all things that the Minister considers appropriate for the purpose of implementing and maintaining the program.
Eligibility
(2) A member, a veteran or a member’s or a veteran’s survivor may elect to participate in a group insurance program referred to in subsection (1) if they meet the prescribed eligibility requirements. DESIGNATIONS
Designation by Minister
67. (1) Subject to subsection (2), the Minister may designate any person to exercise any power or perform any duty or function that may be exercised or performed by the Minister under this Act.
Limitation
(2) If the Minister designates a person to make a decision under this Act, the Minister may not designate the same person to review the decision.
Definition of “conditions of elevated risk”
68. In paragraphs 69(1)(c) and 70(1)(c), “conditions of elevated risk” means a level of risk higher than that normally associated with service in peacetime.
Special duty areas
69. (1) The Minister of National Defence, after consulting the Minister, may by order designate an area as a special duty area if (a) the area is outside Canada; (b) members have been deployed, or will be deployed, to that area as part of an operation of a type referred to in section 71; and (c) the Minister of National Defence is of the opinion that that deployment has exposed, or may expose, those members to conditions of elevated risk.
Period of designation
(2) The designation takes effect on the day on which the order is made, or on any earlier day — but not earlier than January 1, 1949 — or on any later day that may be fixed by the order. The order may fix a day on which the designation ceases to be in effect.
Special duty operations
70. (1) The Minister of National Defence, after consulting the Minister, may by order designate as a special duty operation any operation, or any component of it, if
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(a) the operation is of a type referred to in section 71; (b) members have been deployed, or will be deployed, as part of that operation; and (c) the Minister of National Defence is of the opinion that that deployment has exposed, or may expose, those members to conditions of elevated risk. Period of designation
(2) The designation takes effect on the day on which the order is made, or on any earlier day — but not earlier than September 11, 2001 — or on any later day that may be fixed by the order. The order may fix a day on which the designation ceases to be in effect.
Types of operations
71. For the purposes of paragraphs 69(1)(b) and 70(1)(a), the types of operations are as follows: (a) an armed conflict; (b) an operation authorized under the Charter of the United Nations, the North Atlantic Treaty, the North American Aerospace Defence Command Agreement or any other similar treaty instrument; (c) an international or a multinational military operation; (d) an operation authorized to deal with a national emergency, as that term is defined in section 3 of the Emergencies Act, in respect of which a declaration of emergency is made under that Act; (e) an operation authorized under section 273.6 or Part VI of the National Defence Act, or other similar operation authorized by the Governor in Council; (f) an operation that, in the opinion of the Minister of National Defence, is a search and rescue operation; (g) an operation that, in the opinion of the Minister of National Defence, is a disaster relief operation; (h) an operation that, in the opinion of the Minister of National Defence, is a counterterrorism operation; and
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Statutory Instruments Act does not apply
72. Sections 3, 5 and 11 of the Statutory Instruments Act do not apply in respect of an order made under section 69 or 70. POWERS OF MINISTER
Examination or assessment
73. The Minister may require a person who applies for rehabilitation services or compensation under this Act to undergo a medical examination or an assessment by a person specified by the Minister.
Expenses
74. (1) The Minister may pay to a person who undergoes the medical examination or the assessment a reasonable amount for their travel and living expenses incurred by reason of the medical examination or the assessment.
Regulations
(2) The Governor in Council may make regulations respecting the payment of those expenses.
Fees
75. A person who, at the request of the Minister, conducts a medical examination or performs an assessment for the purposes of this Act is entitled to be paid the fee that may be fixed by the Minister. PROCEDURE
Application made to Minister
76. (1) An application for job placement assistance services, rehabilitation services, vocational assistance or compensation under this Act shall be made to the Minister in the form directed by the Minister and shall include any information that is required by the regulations to accompany the application.
Consideration of application
(2) Subject to subsection (3), the Minister shall consider an application without delay after its receipt and, in considering the application, may (a) investigate the facts stated in the application and any other matter related to the application; and (b) collect any material and information relevant to the application.
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Refusal to consider
(3) If a time is prescribed for making an application, the Minister shall refuse to consider an application made after that time unless the Minister is of the opinion that the reasons for the delay are reasonable in the circumstances.
Decisions shall be made expeditiously
77. Any decisions of the Minister or a person designated under section 67 shall be made as informally and expeditiously as the circumstances and considerations of fairness permit.
Powers under Inquiries Act
78. (1) The Minister has all the powers of a commissioner appointed under Part I of the Inquiries Act for the purpose of carrying out the functions of the Minister under this Act.
Administering oaths, etc.
(2) Any officer or employee of the Department of Veterans Affairs authorized by the Minister may, in the course of their employment or service, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purpose of or incidental to the administration of this Act, and every person so authorized has, with respect to any such oath, affidavit, declaration or affirmation, all the powers of a commissioner for administering oaths or taking affidavits.
Acceptance of oaths, etc.
(3) The Minister may accept, for the purpose of the administration of this Act, any oath administered or any affidavit, declaration or solemn affirmation taken or received by any person who has the powers of a commissioner for taking affidavits and who is an officer or an employee of
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(a) a department in, or other portion of, the federal public administration specified in Schedules I, IV or V to the Financial Administration Act; or (b) a department of the government of a province. INSPECTION Right to inspect records, etc.
79. (1) Any person described in subsection (2) or (3) may, for the purpose of preparing an application under this Act or deciding whether or not to prepare an application, inspect (a) the service and medical records of a member or a veteran;
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Persons who have right to inspect records, etc.
(2) The right to inspect under subsection (1) applies to any person who is (a) an applicant or a representative of the applicant; (b) a qualified health professional who is consulted by the applicant or by a representative of the applicant; and (c) an officer or employee of the federal public administration whose duties require the inspection of those records or that material.
Veterans’ organizations
(3) A representative of a veterans’ organization incorporated by or under an Act of Parliament who is consulted by an applicant or by a representative of the applicant has the right to inspect for the purpose of preparing an application or deciding whether or not to prepare an application under Part 3. SHARING OF INFORMATION
Information that shall be made available to Minister
80. Personal information held by a government institution, as defined in section 3 of the Privacy Act shall, if requested by the Minister, be made available to the Minister for the purposes of this Act.
Information that Minister may disclose
81. Personal information that has been collected or obtained by the Minister in the administration of this Act may be disclosed by the Minister (a) to any person or body, to the extent that the disclosure is necessary in order for the Minister to obtain from that person or body information that the Minister requires for the administration of this Act or any other enactment administered by the Minister; (b) to any officer or employee of the Department of Veterans Affairs, to the extent that the disclosure is required for the administration of this Act or any other enactment administered by the Minister;
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(c) to any person or body, to the extent that the disclosure is required for the purpose of obtaining a payment that is due to Canada by (i) the United Nations, or (ii) another international organization or another country, pursuant to an international agreement; (d) to the Department of Human Resources Development, to the extent that the disclosure is required for the administration of the Old Age Security Act or the Canada Pension Plan; and (e) to the Correctional Service of Canada, to the extent that the disclosure is required for the administration of the Corrections and Conditional Release Act. Social Insurance Number
82. The Minister may, for the purpose of determining whether a person has a right to receive an earnings loss benefit or a Canadian Forces income support benefit under this Act, (a) collect the person’s Social Insurance Number; and (b) disclose that person’s Social Insurance Number to any department or agency of the Government of Canada. REVIEW
Review of decisions under Part 2
83. Subject to the regulations, the Minister may, on application or on the Minister’s own motion, review a decision under Part 2 or under this section.
Review of decisions under Part 3
84. The Minister may, on the Minister’s own motion, review a decision under Part 3 and may either confirm the decision or amend or rescind it if the Minister determines that there was an error with respect to any finding of fact or the interpretation of any law, or may do so, on application, if new evidence is presented to the Minister.
Review by Board
85. An applicant who is dissatisfied with a decision made by the Minister under Part 3 or under section 84 may apply to the Board for a review of the decision.
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Mesures de réinsertion et d’indemnisatio canadi 86. The Minister may not consider an application made under Part 3 or under section 84 that has already been the subject of a determination by the Board unless (a) the applicant has obtained the permission of the Board; or (b) the Board has referred the application to the Minister for reconsideration.
Representation of applicant
87. In all proceedings under section 84 or 85, an applicant may be represented by a service bureau of a veterans’ organization or, at the applicant’s own expense, by any other representative of the applicant’s choice. OVERPAYMENTS
Definition of “overpayment”
88. (1) In this section, “overpayment” means any compensation, or a part of it, that was paid to a person or their estate or succession and to which the person or the estate or succession had no entitlement.
Recovery of overpayment
(2) If, through any cause, an overpayment is paid to a person or their estate or succession, the overpayment is a debt due to Her Majesty by the person or by their estate or succession, and may be recovered (a) by deduction from any future payments made under this Act to the person or their estate or succession; (b) in accordance with section 155 of the Financial Administration Act; or (c) by proceedings in any court of competent jurisdiction.
Remission of overpayment
(3) If a person or their estate or succession has received or obtained an overpayment, the Minister may, unless that person or the executor of the estate or the liquidator of the succession has been convicted of an offence under the Criminal Code in connection with the receiving or obtaining of the overpayment, remit all or any portion of the overpayment if the Minister is satisfied that (a) the overpayment cannot be recovered within the reasonably foreseeable future; (b) the administrative costs of recovering the overpayment are likely to equal or exceed the amount to be recovered;
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(c) the repayment of the overpayment would cause undue hardship to the person or a beneficiary; or (d) the overpayment is the result of an administrative error, a delay or an oversight on the part of an officer or employee of the federal public administration. Erroneous payments of benefits or allowances
(4) Despite anything in this Act, the Minister may continue the payment of an earnings loss benefit, a Canadian Forces income support benefit, a permanent impairment allowance or a clothing allowance, in whole or in part, to a person who is not entitled to it, or not entitled to a portion of it, if (a) the amount paid to the person to which the person was not entitled is the result of an administrative error, a delay or an oversight on the part of an officer or employee of the federal public administration and has been remitted under paragraph (3)(d); (b) no part of the amount paid to the person to which the person was not entitled was the result of a misrepresentation or of concealment of a material fact on the part of the person, in the opinion of the Minister; (c) the cancellation or reduction of the benefit or allowance would, in the opinion of the Minister, cause undue hardship to the person; and (d) the benefit or allowance has been paid to the person for five years or more.
Recovery of overpayments
(5) If a person retains any amount of a member’s or a veteran’s compensation paid after the member’s or veteran’s death and to which the member or veteran was not entitled, that amount may be deducted from any compensation paid to that person. MISCELLANEOUS
Not to be assigned or charged
89. (1) No compensation payable under this Act shall be assigned, charged, attached, anticipated, commuted or given as security.
Exemption from seizure and execution
(2) Compensation payable under this Act is exempt from seizure and execution, either at law or in equity.
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No interest payable
90. No interest shall be paid in respect of any compensation that is payable under this Act.
Immunity
91. No action or other proceeding lies against any person by reason of anything done or said in good faith in any proceedings before the Minister or in any report of any medical examination or any assessment made for the purposes of this Act by any officer or employee of the Department of Veterans Affairs or by any other person at the request of the Minister.
Definition of “action”
92. (1) In this section, “action” means any action or other proceeding brought by or on behalf of a member, a veteran, a member’s or a veteran’s survivor, a member’s or a veteran’s orphan or a person who was, at the time of the member’s or veteran’s death, a dependent child, against Her Majesty in which damages are claimed in respect of any injury, death, damage or loss for which compensation may be claimed under this Act.
Stay of action against Crown until compensation refused
(2) An action that is not barred by virtue of section 9 of the Crown Liability and Proceedings Act shall, on application, be stayed until an application for compensation has been made under this Act, in respect of the same injury, death, damage or loss in respect of which the claim has been made, and pursued in good faith by or on behalf of the person by whom, or on whose behalf, the action was brought, and, (a) in the case of an application that may be made under Part 2, a final decision to the effect that no compensation may be paid has been made under section 83 in respect of the application; and (b) in the case of an application that may be made under Part 3, a decision to the effect that no compensation may be paid to or in respect of that person in respect of the same injury, death, damage or loss has been affirmed by an appeal panel of the Board in accordance with the Veterans Review and Appeal Board Act.
Certificates as evidence
93. (1) In any trial, prosecution or other proceeding, a certificate purporting to be signed by the Minister and setting out the amount of
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any compensation obtained and the portion of the compensation that remains unrepaid or unrecovered as of any day is evidence of the amount of the compensation obtained and the portion of the compensation that remains unrepaid or unrecovered as of that day without proof of the signature or official character of any person appearing to have signed the certificate and without further proof of the certificate. Documents as evidence
(2) In any trial, prosecution or other proceeding, a document purporting to be an adjudication of the Minister or the Board is evidence of the facts stated in the document without proof of the signature or official character of any person appearing to have signed the document and without further proof of the document. REGULATIONS
Governor in Council
94. The Governor in Council may make regulations (a) respecting the time and manner of making an application for job placement assistance services, rehabilitation services, vocational assistance or compensation under this Act, and respecting the information that is required to accompany the application; (b) respecting the time and manner of payment of compensation under this Act; (c) providing for the periodic adjustment of the amounts set out in Schedules 1 to 3; (d) providing for the payment or the reimbursement of fees for financial advice; (e) respecting the provision of information or documents to the Minister by persons who are in receipt of job placement assistance services, rehabilitation services, vocational assistance, an earnings loss benefit, a Canadian Forces income support benefit, a permanent impairment allowance or a clothing allowance under this Act, and authorizing the Minister to suspend delivery of the services or assistance or payment of the benefit or allowance until the information or documents are provided;
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Mesures de réinsertion et d’indemnisatio canadi (f) respecting the procedure to be followed by the Minister in suspending or cancelling rehabilitation services, vocational assistance or payment of compensation; (g) providing for a review of any decisions made under Part 2 and under section 83, including the grounds for review, the powers on review and the number of reviews; (h) respecting the time and manner of making an application for a review under sections 83 and 84; (i) respecting the processes and procedures to be followed by the Minister in making decisions under this Act; (j) prescribing any matter required or authorized by this Act to be prescribed; and (k) generally, for carrying out the purposes and provisions of this Act. PART 5 TRANSITIONAL PROVISIONS, RELATED AND COORDINATING AMENDMENTS AND COMING INTO FORCE TRANSITIONAL PROVISIONS
Limitation
95. Sections 12, 22, 29 to 31 and 57 do not apply in respect of a member’s or veteran’s survivor or orphan, or a person who was, at the time of the member’s death, a dependent child, if the member’s or veteran’s death occurred before the coming into force of this section.
Effect of Special Duty Area Pension Order
96. The Special Duty Area Pension Order continued by subsection 5(1) of An Act to amend the Pension Act and the Royal Canadian Mounted Police Superannuation Act, chapter 12 of the Statutes of Canada, 2003, has effect as if it were made under section 69.
Effect of designations under Pension Act
97. The designations made under section 91.2 or 91.3 of the Pension Act, as those sections read immediately before the coming into force of sections 69 and 70 of this Act, have effect as if they were made under section 69 or 70 of this Act, respectively.
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Adjustment of Schedule 1
98. (1) On the coming into force of this section, the amounts set out in column 2 of Schedule 1 to this Act shall be adjusted in accordance with sections 19 to 22 of the War Veterans Allowance Act, for the period beginning on April 1, 2005 and ending on the day on which this section comes into force, as if they were amounts set out in column II of the schedule to that Act.
Adjustment of Schedule 2
(2) On the coming into force of this section, the amount set out in column 2 of item 4 of Schedule 2 to this Act shall be adjusted in accordance with sections 74 to 77 of the Pension Act, for the period beginning on April 1, 2005 and ending on the day on which this section comes into force, as if it were an amount set out in Schedule III to that Act.
Adjustment of classes 21 to 24 of Schedule 3
(3) On the coming into force of this section, the amounts set out in column 3 of Schedule 3 to this Act in respect of classes 21 to 24 shall be adjusted in accordance with sections 74 to 77 of the Pension Act, for the period beginning on April 1, 2005 and ending on the day on which this section comes into force, as if they were amounts set out in Schedule I to that Act.
Canadian Forces Members and Veteran
RELATED AMENDMENTS R.S., c. C-28; 1990, c. 43, s. 43
Children of Deceased Veterans Education Assistance Act 99. (1) The definition “ministre” in section 2 of the French version of the Children of Deceased Veterans Education Assistance Act is replaced by the following:
« ministre » “Minister”
« ministre » Le ministre des Anciens Combattants. (2) The definition “student” in section 2 of the Act is amended by striking out the word “or” at the end of paragraph (c) and by adding the following after paragraph (d):
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Mesures de réinsertion et d’indemnisatio canadi (e) a child of a member or a veteran, as those terms are defined in subsection 2(1) of the Canadian Forces Members and Veterans Reestablishment and Compensation Act, if the member or veteran dies (i) of an injury or a disease that was attributable to or was incurred during special duty service or arose out of or was directly connected with service in the Canadian Forces, within the meaning of that Act, or (ii) of an injury or a disease that was aggravated, if the aggravation was attributable to or was incurred during special duty service or arose out of or was directly connected to service in the Canadian Forces, within the meaning of that Act, or (f) a child of a member or a veteran, as those terms are defined in subsection 2(1) of the Canadian Forces Members and Veterans Reestablishment and Compensation Act, if (i) the member or veteran is deceased, (ii) a disability award has been granted under that Act in respect of the member or veteran, and (iii) the member’s or veteran’s extent of disability, in respect of the aggregate of all of the member’s or veteran’s disability assessments under that Act and, if applicable, the Pension Act, is equal to or greater than the lowest extent of disability set out in column 2 of Schedule 3 to the Canadian Forces Members and Veterans Re-establishment and Compensation Act in respect of class 11.
R.S., c. V-1; 2000, c. 34, par. 95(a)(F)
Department of Veterans Affairs Act 100. Paragraph 5(g.1) of the Department of Veterans Affairs Act is amended by adding the following after subparagraph (i):
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Canadian Forces Members and Veteran
(i.1) the person died of an injury or a disease for which a disability award or a death benefit was payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act,
R.S., c. 1 (5th Supp.)
Income Tax Act 101. Subsection 6(1) of the Income Tax Act is amended by adding the following after paragraph (f):
Canadian Forces members and veterans income replacement benefits
(f.1) the total of all amounts received by the taxpayer in the year on account of an earnings loss benefit, a supplementary retirement benefit or a permanent impairment allowance payable to the taxpayer under Part 2 of the Canadian Forces Members and Veterans Reestablishment and Compensation Act; 102. Subsection 81(1) of the Act is amended by adding the following after paragraph (d):
Canadian Forces members and veterans amounts
(d.1) the total of all amounts received by the taxpayer in the year on account of a Canadian Forces income support benefit payable to the taxpayer under Part 2 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act or on account of a disability award, death benefit, clothing allowance or detention benefit payable to the taxpayer under Part 3 of that Act;
103. Subparagraph 241(4)(d)(viii) of the Act is replaced by the following: (viii) to an official of the Department of Veterans Affairs solely for the purposes of the administration of the War Veterans Allowance Act, the Canadian Forces Members and Veterans Re-establishment and Compensation Act or Part XI of the Civilian War-related Benefits Act,
2004-2005 2003, c. 14
Mesures de réinsertion et d’indemnisatio canadi Injured Military Members Compensation Act 104. Paragraph 13(a) of the Injured Military Members Compensation Act is replaced by the following: (a) personal information collected or obtained by the Department of Veterans Affairs in the administration of the Pension Act or Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act;
R.S., c. P-6
Pension Act
2003, c. 12, s. 1(2)(F) and (3)(E), c. 27, s. 7(F)
105. The definition “special duty service” in subsection 3(1) of the Pension Act is replaced by the following:
“special duty service” « service spécial »
“special duty service” has the same meaning as in subsection 2(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act. 106. The Act is amended by adding the following after section 3: CANADIAN FORCES MEMBERS AND VETERANS RE-ESTABLISHMENT AND COMPENSATION ACT
No award payable
3.1 (1) Despite any other provision of this Act, no award is payable under this Act in respect of any application made by or in respect of a member of the forces after the coming into force of section 42 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act unless (a) the application is in respect of a disability for which a pension has been granted or is an application under section 36 in respect of such a disability; (b) the application is in respect of the death of a member of the forces, if the death occurred before the coming into force of section 42 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act or is the result of an injury or a
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disease, or the aggravation of an injury or a disease, for which a pension has been granted; (c) the application is in respect of an injury or a disease that was attributable to or was incurred during, or arose out of or was directly connected to, service in the Canadian Forces on or before April 1, 1947, or was attributable to or was incurred during service in the Korean War or is an application under subsection 21(5) in respect of such an injury or a disease; (d) the application is in respect of an aggravation of an injury or disease, if the aggravation was attributable to or was incurred during, or arose out of or was directly connected to, service in the Canadian Forces on or before April 1, 1947 or was attributable to or was incurred during service in the Korean War or is an application under subsection 21(5) in respect of such an aggravation; (e) the Minister has determined under the Canadian Forces Members and Veterans Reestablishment and Compensation Act that the injury or disease, or the aggravation of the injury or disease, for which the application is made is inseparable — for the purpose of assessing the extent of disability — from an injury or a disease, or the aggravation of an injury or a disease, for which a pension has been granted; or (f) the application is made under section 38 by a pensioner. Exception
(2) Subsection (1) does not apply in respect of an application for compensation made under Part III.1 if the application relates to a period spent as a prisoner of war that began before the coming into force of section 64 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act. 107. Section 35 of the Act is amended by adding the following after subsection (1):
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Maximum disability assessment
(1.1) Despite anything in this Act, if the extent of disability of a member of the forces, in respect of the aggregate of all of the member’s disability assessments, exceeds 100%, no pension shall be paid in respect of any percentage points exceeding 100%.
Assessments under Canadian Forces Members and Veterans Reestablishment and Compensation Act
(1.2) Any disability assessments under the Canadian Forces Members and Veterans Reestablishment and Compensation Act shall be taken into account for the purpose of determining whether the extent of disability exceeds 100%.
2003, c. 12, s. 3
108. Sections 91.1 to 91.5 of the Act are repealed.
R.S., c. R-11
Royal Canadian Mounted Police Superannuation Act
2003, c. 12, s. 4
109. (1) Subsection 32.1(1) of the Royal Canadian Mounted Police Superannuation Act is replaced by the following:
Service in special duty area
32.1 (1) An award in accordance with the Pension Act shall be granted to or in respect of a member of the Force who is disabled or dies as a result of an injury or disease or an aggravation thereof that was attributable to or was incurred during special duty service as defined in subsection (2), as though that member of the Force were a member of the Canadian Forces in special duty service within the meaning of the Pension Act and section 3.1 of that Act were not in force.
2003, c.12, s. 4
(2) The portion of subsection 32.1(2) of the Act before paragraph (a) is replaced by the following:
Definition of “special duty service”
(2) For the purposes of subsection (1), “special duty service” means service as a member of the Force in a special duty area designated under section 32.12 of this Act or under section 69 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act during the period in which that designation is in effect, or service as a member of the Force as part of a special duty operation designated under section 32.13 of this
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Act or under section 70 of that Act during the period in which that designation is in effect, and includes 1995, c. 18
Veterans Review and Appeal Board Act 110. Section 18 of the Veterans Review and Appeal Board Act is replaced by the following:
Exclusive jurisdiction
18. The Board has full and exclusive jurisdiction to hear, determine and deal with all applications for review that may be made to the Board under the Pension Act or the Canadian Forces Members and Veterans Re-establishment and Compensation Act, and all matters related to those applications.
1999, c. 10, s. 38; 2000, c. 34, s. 66(F)
111. Subsection 19(2) of the Act is replaced by the following:
Refusal to establish review panel
(2) The Chairperson, or any member to whom the Chairperson has delegated the authority, may refuse to establish a review panel to hear an application for review of a decision concerning the amount of an award under the Pension Act, or the amount of a disability award, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act, if the Chairperson or member, as the case may be, considers the application to be such that no reasonable review panel could dispose of it in a manner favourable to the applicant. 112. Section 30 of the Act is replaced by the following:
Questions of interpretation
30. Where the appellant raises a question of interpretation relating to this Act, to the Pension Act, to Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act, to any other Act of Parliament pursuant to which an appeal may be taken to the Board or to any regulations made under any such Act and the appeal panel is of the opinion that the question is not trivial, frivolous or vexatious, it shall notify the prescribed persons or organizations and give them an opportunity to present argument on the question before it makes its decision.
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113. (1) Subsection 34(1) of the Act is replaced by the following: Application for compassionate award
34. (1) A person who has been refused an award under the Pension Act, or a disability award, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act, and who has exhausted all procedures for review and appeal under this Act may apply to the Board for a compassionate award.
(2) Subsections 34(3) and (4) of the Act is replaced by the following: Granting of compassionate award
(3) A panel may grant a compassionate award if it considers the case to be specially meritorious and the applicant is unqualified to receive an award under the Pension Act, or a disability award, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act.
Amount
(4) The amount of a compassionate award shall be any sum that the panel may fix, but may not exceed the amount to which the applicant would have been entitled if the applicant’s claim under the Pension Act or the Canadian Forces Members and Veterans Re-establishment and Compensation Act had been upheld. 114. Subsection 37(1) of the Act is replaced by the following:
Questions of interpretation
37. (1) The Minister, the Chief Pensions Advocate, any veterans’ organization incorporated by or under an Act of Parliament or any interested person may refer to the Board for a hearing and decision on any question of interpretation relating to this Act, to the Pension Act, to Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensa50
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tion Act, to any other Act of Parliament pursuant to which an appeal may be taken to the Board or to any regulations made under any such Act.
Public Service Employment Act 2003, c. 22
Mobility — members of the Canadian Forces
115. The Public Service Employment Act, as enacted by section 12 of the Public Service Modernization Act, chapter 22 of the Statutes of Canada, 2003, is amended by adding the following after section 35: 35.1 (1) A member of the Canadian Forces (a) may participate in an advertised internal appointment process for which the organizational criterion established under section 34 entitles members of the Canadian Forces to be considered, as long as the member meets the other criteria, if any, established under that section; and (b) has the right to make a complaint under section 77.
Deemed employment in public service
(2) A member who participates in a process referred to in subsection (1) is, for the purpose of the process, deemed to be a person employed in the public service.
Definition of “member”
(3) In this section, “member” means a person who is enrolled in the Canadian Forces. COORDINATING AMENDMENT
Bill C-22
116. If Bill C-22, introduced in the 1st Session of the 38th Parliament and entitled the Department of Social Development Act (the “other Act”), receives royal assent, then, on the later of the coming into force of section 81 of this Act and section 3 of the other Act, paragraph 81(d) of this Act is replaced by the following: (d) to the Department of Social Development, to the extent that the disclosure is required for the administration of the Old Age Security Act or the Canada Pension Plan; and
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Mesures de réinsertion et d’indemnisatio canadi COMING INTO FORCE
Order in council
117. This Act, other than section 116, comes into force on a day to be fixed by order of the Governor in Council.
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SCHEDULE 1 (Section 37, paragraphs 41(d) and 94(c) and subsection 98(1)) CANADIAN FORCES INCOME SUPPORT BENEFIT
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SCHEDULE 2 (Subsections 38(2) and 58(1), section 61, paragraph 94(c) and subsection 98(2)) ALLOWANCES AND BENEFITS
Canadian Forces Members and Compensation
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SCHEDULE 3 (Subsection 52(1), paragraph 94(c) and subsection 98(3)) DISABILITY AWARD
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 35 An Act to establish the Department of Social Development and to amend and repeal certain related Acts
ASSENTED TO 20th JULY, 2005 BILL C-22
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to establish the Department of Social Development and to amend and repeal certain related Acts”.
SUMMARY This enactment establishes the Department of Social Development over which presides the Minister of Social Development. This enactment also sets out the Minister’s powers, duties and functions, as well as the rules applicable to the protection and the making available of personal information obtained under departmental programs, other than those governed by similar codes found in the Canada Pension Plan and the Old Age Security Act.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
TABLE OF PROVISIONS
AN ACT TO ESTABLISH THE DEPARTMENT OF SOCIAL DEVELOPMENT AND TO AMEND AND REPEAL CERTAIN RELATED ACTS SHORT TITLE 1.
Short title INTERPRETATION
2. Definition of “Minister” PART 1 DEPARTMENT OF SOCIAL DEVELOPMENT ESTABLISHMENT
3. Department established
4. Deputy Minister POWERS, DUTIES AND FUNCTIONS OF THE MINISTER
5. Powers, duties and functions of the Minister
6. Additional powers
7. Programs INTERDEPARTMENTAL SERVICES
8. Services COMMITTEES
9. Committees NATIONAL COUNCIL OF WELFARE
10. National Council of Welfare
11. Eligibility for reappointment
12. Remuneration
13. Function
14. Meetings
15. Personnel GENERAL PROVISIONS
16. Agreements
17. Delegation
i 18.
Oaths and affidavits
19. Fees for services or use of facilities
20. Fees for products, rights and privileges
21. Fees in respect of regulatory processes and approvals
22. Publication
23. Power to make regulations PART 2 PROTECTION OF PERSONAL INFORMATION
24. Definitions
25. Purpose
26. Protection of information
27. Availability of information on request of an individual
28. Availability of information for a program
29. Availability of information to Department of Human Resources and Skills Development
30. Availability of information to provincial authorities
31. Public interest
32. Research or statistical purposes
33. Use of information for research purposes
34. Evidence and production of documents
35. Agreements authorizing the obtaining of information
36. Offence
37. Regulations PART 3
TRANSITIONAL PROVISIONS, CONSEQUENTIAL AND RELATED AMENDMENTS, COORDINATING AMENDMENT, REPEAL AND COMING INTO FORCE TRANSITIONAL PROVISIONS 38.
Minister and Deputy Minister
39. National Council of Welfare
40. Transfer of powers, duties and functions
41. Transfer of appropriations CONSEQUENTIAL AND RELATED AMENDMENTS
42-44.
Access to Information Act
45-52.
Canada Pension Plan
53. Family Orders and Agreements Enforcement Assistance Act
54. Financial Administration Act
55-62.
Old Age Security Act
ii 63.
Privacy Act
64. Public Sector Compensation Act
65. Salaries Act
66-67.
Changes in terminology COORDINATING AMENDMENT
68. Public Service Modernization Act REPEAL
69. Vocational Rehabilitation of Disabled Persons Act
COMING INTO FORCE 70.
Order in council
53-54 ELIZABETH II —————— CHAPTER 35 An Act to establish the Department of Social Development and to amend and repeal certain related Acts [Assented to 20th July, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title
1. This Act may be cited as the Department of Social Development Act. INTERPRETATION
Definition of “Minister”
2. In this Act, “Minister” means the Minister of Social Development. PART 1 DEPARTMENT OF SOCIAL DEVELOPMENT ESTABLISHMENT
Department established
3. (1) There is hereby established a department of the Government of Canada called the Department of Social Development over which the Minister of Social Development, appointed by commission under the Great Seal, shall preside.
Social Development Canada
(2) The expressions “Social Development Canada” and “Développement social Canada” in any document issued or executed in relation to the powers, duties and functions conferred on the Minister by this or any other Act are deemed to be references to the “Department of Social Development” and the “ministère du Développement social”, respectively.
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Minister
(3) The Minister holds office during pleasure and has the management and direction of the Department.
Deputy Minister
4. (1) The Governor in Council may appoint an officer called the Deputy Minister of Social Development to hold office during pleasure and to be the deputy head of the Department.
Associate Deputy Ministers
(2) The Governor in Council may appoint one or more Associate Deputy Ministers of Social Development to hold office during pleasure and each shall have the rank and status of a deputy head of a department and exercise, under the Deputy Minister of Social Development, the powers and perform the duties and functions as deputies of the Minister and otherwise that the Minister may specify.
Department of So
POWERS, DUTIES AND FUNCTIONS OF THE MINISTER Powers, duties and functions of the Minister
5. (1) The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction relating to the social development of Canada and which are not by law assigned to any other Minister, department, board or agency of the Government of Canada.
Exercise of powers
(2) The Minister shall exercise the powers and perform the duties and functions assigned by subsection (1) with a view to promoting social well-being and income security.
Additional powers
6. In exercising the powers and performing the duties or functions assigned to the Minister under this or any other Act, the Minister may (a) subject to the Statistics Act, collect, analyse, interpret, publish and distribute information relating to social development; and (b) cooperate with provincial authorities with a view to coordinating efforts for social development.
Programs
7. The Minister may, in exercising the powers and performing the duties and functions assigned by this Act, establish and implement programs designed to support projects or other activities that contribute to the social developMinistère du Déve
2004-2005
ment of Canada, and the Minister may make grants and contributions in support of the programs. INTERDEPARTMENTAL SERVICES Services
8. (1) The Department may provide services to, and receive services from, the Department of Human Resources and Skills Development and the Canada Employment Insurance Commission.
Amounts charged
(2) The Minister may, with the approval of the Treasury Board, fix the amounts or the manner of determining the amounts to be recovered for services provided to the Department of Human Resources and Skills Development and the Canada Employment Insurance Commission. The amounts may not exceed the cost of providing the services.
Amounts received
(3) Subject to conditions imposed by the Treasury Board, any amounts received by the Department for services under subsection (2) may be expended by the Department for its purposes. COMMITTEES
Committees
9. (1) The Minister may establish advisory and other committees and provide for their membership, duties, functions and operation.
Remuneration
(2) Members of a committee shall be paid, in connection with their work for the committee, the remuneration that may be fixed by the Governor in Council.
Travel, living and other expenses
(3) Members of a committee are entitled to be reimbursed, in accordance with Treasury Board directives, for the travel, living and other expenses incurred in connection with their work for the committee while absent, in the case of full-time members, from their ordinary place of work or, in the case of part-time members, from their ordinary place of residence. NATIONAL COUNCIL OF WELFARE
National Council of Welfare
10. (1) The National Council of Welfare is continued, consisting of a chairperson and not more than fifteen other members to be appointed by the Governor in Council to hold office during pleasure for the term, not exceed4
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Department of So
ing three years, that will ensure as far as possible the expiration in any one year of the terms of appointment of fewer than half of the members so appointed. Members deemed to be in the public service
(2) The members of the Council are deemed to be employed in the public service of Canada for the purposes of the Government Employees Compensation Act and any regulations made pursuant to section 9 of the Aeronautics Act while in the course of their duties under this Act.
Eligibility for reappointment
11. A member of the Council is eligible for reappointment.
Remuneration
12. (1) A member of the Council shall be paid, in connection with their work for the Council, the remuneration that may be fixed by the Governor in Council.
Travel, living and other expenses
(2) A member of the Council is entitled to be reimbursed, in accordance with Treasury Board directives, for the travel, living and other expenses incurred in connection with their work for the Council while absent, in the case of a full-time member, from their ordinary place of work or, in the case of a part-time member, from their ordinary place of residence.
Function
13. It is the function of the Council to advise the Minister in respect of any matters relating to social development that the Minister may refer to the Council for its consideration or that the Council considers appropriate.
Meetings
14. The Council shall meet at the times and places that the Minister may direct.
Personnel
15. (1) The Council may employ or retain the persons who are necessary for its proper functioning.
Presumption
(2) No person employed or retained pursuant to subsection (1) shall, by virtue only of being so employed or retained, be considered to be employed in the public service of Canada. GENERAL PROVISIONS
Agreements
16. For the purpose of facilitating the formulation, coordination and implementation of any program or policy relating to the powers, duties and functions conferred by this Act, the Minister may enter into agreements with a
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Ministère du Déve province or a provincial public body, financial institutions and other persons or bodies that the Minister considers appropriate.
Delegation
17. The Minister may authorize any person or body, or member of a class of persons or bodies, to exercise any power or perform any duty or function of the Minister.
Oaths and affidavits
18. A person or member of a class of persons employed by the Department and authorized by the Deputy Minister and any other person or member of a class of persons authorized by the Minister may, in the course of their duties, administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the performance of their duties, and every person so authorized has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
Fees for services or use of facilities
19. (1) The Minister may, subject to any regulations that the Treasury Board may make for the purposes of this section, fix the fees to be paid for a service or the use of a facility provided by the Minister, the Department or any other board or agency of the Government of Canada for which the Minister has responsibility.
Amount not to exceed cost
(2) Fees that are fixed under subsection (1) may not exceed the cost to Her Majesty in right of Canada of providing the service or the use of the facility.
Fees for products, rights and privileges
20. The Minister may, subject to any regulations that the Treasury Board may make for the purposes of this section, fix the fees to be paid for products, rights and privileges provided by the Minister, the Department or any other board or agency of the Government of Canada for which the Minister has responsibility.
Fees in respect of regulatory processes and approvals
21. (1) The Minister may, subject to any regulations that the Treasury Board may make for the purposes of this section, fix the fees to be paid for regulatory processes or approvals provided by the Minister, the Department or any other board or agency of the Government of Canada for which the Minister has responsibility.
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Amount
(2) Fees that are fixed under subsection (1) may not in the aggregate exceed an amount sufficient to compensate Her Majesty in right of Canada for any reasonable outlays incurred by Her Majesty for providing the regulatory processes or approvals.
Publication
22. (1) The Minister shall, within thirty days after the day on which the Minister fixes a fee under any of sections 19 to 21, publish the fee in the Canada Gazette.
Reference to Scrutiny Committee
(2) A fee fixed under any of sections 19 to 21 shall stand referred to the Committee referred to in section 19 of the Statutory Instruments Act to be reviewed and scrutinized as if it were a statutory instrument.
Power to make regulations
23. The Treasury Board may make regulations for the purposes of sections 19 to 21.
Department of So
PART 2 PROTECTION OF PERSONAL INFORMATION Definitions
24. The following definitions apply in this Part.
“administration” « mise en oeuvre »
“administration”, in respect of programs, includes development, operation and evaluation.
“federal institution” « institution fédérale »
“federal institution” means a department or any other body referred to in a schedule to the Financial Administration Act.
“information” « renseignements »
“program” « programme »
“public officer” « fonctionnaire public »
“information” means personal information as defined in section 3 of the Privacy Act, except that the portion of that definition between paragraphs (i) and (j) shall be read as “but, for the purposes of this Part, does not include”. “program” means any program the administration or enforcement of which is the responsibility of the Minister and includes any legislation — other than the Canada Pension Plan and the Old Age Security Act — policy or activity the administration or enforcement of which is the responsibility of the Minister. “public officer” means an officer or employee of a federal institution, a prescribed individual or a member of a prescribed class of individuals.
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Purpose
25. This Part sets out the rules that apply to the protection and the making available of information that is obtained by the Minister under a program or prepared from that information. This Part also sets out principles for the use of information for research purposes.
Protection of information
26. Information is privileged and shall not be made available except as authorized by this Part.
Availability of information on request of an individual
27. (1) In addition to an individual’s right of access under section 12 of the Privacy Act, and subject to the exemptions and exclusions provided in that Act, information may be made available to the individual on their request in writing to the Minister.
Availability of information to individuals, representatives and members of Parliament
(2) On the conditions that the Minister considers advisable, and subject to the exemptions and exclusions provided in the Privacy Act, information may be made available to an individual or their representative, or to a member of Parliament inquiring on behalf of an individual, if the information is relevant to the making of an application or the receipt of a benefit or other assistance by the individual under a program, or is relevant to any other matter that affects the individual under a program.
Availability of information for a program
28. (1) Information may be made available to any person or body for the administration or enforcement of the program for which it was obtained or prepared.
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Availability of information within the Department
(2) Information may be made available to a public officer of the Department for the administration or enforcement of a program, the Canada Pension Plan and the Old Age Security Act.
Availability of information to Department of Human Resources and Skills Development
29. (1) Information may be made available to the Minister of Human Resources and Skills Development, the Canada Employment Insurance Commission or any public officer of the Department of Human Resources and Skills Development or the Canada Employment Insurance Commission for the administration or enforcement of a program, as defined in section 30 of the Department of Human Resources and Skills Development Act.
Availability of information to other federal institutions
(2) Information may be made available to a minister or a public officer of a prescribed federal institution, other than the Department of Human Resources and Skills Development or the Canada Employment Insurance Commission, for the administration or enforcement of a prescribed federal or provincial law or activity if the Minister considers it advisable and the information is made available subject to conditions agreed upon by the Minister and the federal institution.
Secondary release of information
(3) Information obtained under subsection (2) shall not be made available to any other person or body unless the Minister considers it advisable, the information is made available for the same purpose and it is subject to conditions agreed upon by the Minister and the federal institution.
Availability of information to provincial authorities
30. (1) Information may be made available to the government of a province, or to a public body created under the law of a province, for the administration or enforcement of a federal law or activity or a provincial law if the Minister considers it advisable and the information is made available subject to conditions agreed upon by the Minister and the government or body.
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Availability of information to foreign states and bodies
(2) Information may be made available to the government of a foreign state, an international organization of states or an international organization established by the governments of states, or any institution of any such government or organization, for the administration or enforcement of a law if the Minister considers it advisable and the information is made available subject to conditions agreed upon by the Minister and the government, organization or institution.
Secondary release of information
(3) Information obtained under this section by a government, public body, organization or institution shall not be made available to any other person or body unless the Minister considers it advisable, the information is made available for the same purpose and it is subject to conditions agreed upon by the Minister and the government, public body, organization or institution.
Public interest
31. (1) Despite sections 26 to 30, information may be made available if the Minister is of the opinion that the public interest in disclosure clearly outweighs any invasion of privacy that could result from the disclosure or that disclosure would clearly benefit the individual to whom the information relates.
Notice of disclosure
(2) The Minister shall notify the Privacy Commissioner appointed under section 53 of the Privacy Act in writing of any disclosure of information under subsection (1) prior to the disclosure where reasonably practicable or in any other case without delay after the disclosure. The Privacy Commissioner may, if he or she deems it appropriate, notify the individual to whom the information relates of the disclosure.
Research or statistical purposes
32. Information may be made available for research or statistical purposes to any person or body, including a person or body referred to in subsection 29(2) or (3) or section 30, if (a) the Minister is of the opinion that the research or statistical purposes are consistent with the principles set out in paragraphs 33(1)(a) to (e);
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(b) the Minister is of the opinion that the purpose for which the information is made available cannot reasonably be accomplished unless the information is provided in a form that may identify the individual to whom it relates; and (c) the information is made available subject to conditions set out in an agreement between the Minister and the person or body, and the person or body undertakes in the agreement not to subsequently disclose the information in a form that could reasonably be expected to identify the individual to whom it relates.
Use of information for research purposes
33. (1) The use of information by the Minister and by public officers of the Department for policy analysis, research or evaluation purposes shall be guided by the following principles: (a) the object of the policy analysis, research or evaluation is consistent with the powers, duties and functions of the Minister; (b) the use of the information is consistent with any agreement under which the information was obtained; (c) the results of the policy analysis, research or evaluation will be made available only in accordance with the provisions of this Part and any agreements under which the information was obtained; (d) the policy analysis, research or evaluation would be difficult or impossible if the information were not used; and (e) the policy analysis, research or evaluation is in the public interest.
Use
(2) Unless authorized by the Minister, a public officer shall not use information for the purpose of policy analysis, research or evaluation if the information would allow an individual to be identified.
Restriction
(3) Information that is used for policy analysis, research or evaluation purposes shall not be used for any administrative purpose as defined in section 3 of the Privacy Act.
2004-2005
Ministère du Déve
Evidence and production of documents
34. Despite any other Act or law, the Minister and public officers shall not be required, in connection with any legal proceedings, to give evidence relating to information that is privileged under section 26 or to produce a statement or other writing that contains any such privileged information unless the Minister considers that it is appropriate to do so or the legal proceeding directly concerns the enforcement or application of a program.
Agreements authorizing the obtaining of information
35. The Minister may enter into agreements to obtain information for the administration or enforcement of a program with federal institutions, governments of provinces or public bodies created under provincial law, governments of foreign states, international organizations of states or international organizations established by the governments of states, any institution of any such government or organization, and other persons or bodies.
Offence
36. (1) Every person or body commits an offence if they knowingly make available information that is privileged under this Part, or knowingly use or allow such information to be used, otherwise than in accordance with this Part or a condition or agreement referred to in subsection 27(2) or section 29, 30 or 32.
Punishment — individuals
(2) An individual who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than $10,000 or to imprisonment for a term of not more than six months, or to both.
Punishment — others
(3) A body or a person, other than an individual, who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than $100,000.
Regulations
37. The Governor in Council may, by regulation, prescribe (a) individuals or classes of individuals for the purpose of the definition “public officer” in section 24; and (b) federal institutions to which the information referred to in subsection 29(2) may be made available, and the federal or provincial
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laws or activities for whose administration or enforcement the information may be made available. PART 3 TRANSITIONAL PROVISIONS, CONSEQUENTIAL AND RELATED AMENDMENTS, COORDINATING AMENDMENT, REPEAL AND COMING INTO FORCE TRANSITIONAL PROVISIONS Minister and Deputy Minister
38. (1) Any person who holds, immediately before the day on which this section comes into force, the office styled Minister of Social Development or Deputy Minister of Social Development is deemed to have been appointed under this Act as Minister of Social Development or Deputy Minister of Social Development, respectively, on that day.
Employees
(2) Nothing in this Act shall be construed as affecting the status of an employee who occupied, immediately before the day on which this section comes into force, a position in the Department of Human Resources Development, except that the employee on that day shall occupy that position in the Department of Social Development.
National Council of Welfare
39. A person who holds office as a member of the National Council of Welfare immediately before the day on which this section comes into force shall continue in office for the remainder of the term for which they were appointed.
Transfer of powers, duties and functions
40. Any power, duty or function that, immediately before the day on which this section comes into force, was vested in or exercisable by the Minister of Human Resources Development, the Deputy Minister or an employee of the Department of Human Resources Development, the Minister to be styled Minister of Social Development or the Deputy Minister to be styled Deputy Minister of Social Development, under any Act, order, rule or regulation, or any contract, lease, licence or other document, is, on that day, vested in and exercisable by the Minister of
2004-2005
Ministère du Déve Social Development, Deputy Minister or employee of the Department of Social Development, as the case may be, unless the Governor in Council by order designates another Minister, Deputy Minister or officer of the public service of Canada to exercise that power or perform that duty or function.
Transfer of appropriations
41. Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the public service of Canada within the Department of Human Resources Development (Social Development) and that, on the day on which this section comes into force, is unexpended, is deemed to be an amount appropriated for defraying the charges and expenses of the Department of Social Development. CONSEQUENTIAL AND RELATED AMENDMENTS
R.S., c. A-1
Access to Information Act 42. Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “Departments and Ministries of State”: Department of Social Development Ministère du Développement social 43. Schedule II to the Act is amended by replacing the reference to “section 104” opposite the reference to the Canada Pension Plan with a reference to “subsection 104.01(1)”. 44. Schedule II to the Act is amended by replacing the reference to “section 33” opposite the reference to the Old Age Security Act with a reference to “subsection 33.01(1)”.
R.S., c. C-8 1997, c. 40, s. 88
Canada Pension Plan 45. Subsection 104(3) of the Canada Pension Plan is replaced by the following:
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Purpose
(3) This section and sections 104.01 to 104.09, 104.101, 104.102 and 105 set out the rules that apply to the protection and the making available of information with respect to an individual that was obtained under this Act or prepared under this Act from that information.
1997, c. 40, s. 88
46. Subsections 104.01(1) to (3) of the Act are replaced by the following:
Protection of information
104.01 (1) Information with respect to an individual is privileged and shall not be made available except as authorized by this Act.
Availability of information on request of an individual
(2) In addition to an individual’s right of access under section 12 of the Privacy Act, and subject to the exemptions and exclusions provided in that Act, information with respect to an individual may, on request in writing to the Minister by the individual or their representative, be made available to that individual or representative or, on the conditions that may be prescribed, to any person or body named in the request.
Availability of information to individuals and members of Parliament
(3) Subject to the exemptions and exclusions provided in the Privacy Act, information may be made available to an individual or their representative, or to a member of Parliament inquiring on behalf of an individual, if the information is relevant to the making of an application or the receipt of a benefit by, or the division of unadjusted pensionable earnings or assignment of a retirement pension that affects, the individual under this Act.
1997, c. 40, s. 88
47. Section 104.02 of the Act is replaced by the following:
Availability of information within certain departments
104.02 Information may be made available to the Minister or a public officer of the Department of Social Development or the Department of Human Resources and Skills Development, or a commissioner of the Canada Employment Insurance Commission, for the purpose of the administration of a federal or provincial law or activity.
Department of So
2004-2005
Ministère du Déve
1997, c. 40, s. 88
48. (1) Subsection 104.03(1) of the Act is replaced by the following:
Availability of information within federal institutions
104.03 (1) Information may be made available to other ministers or public officers for the purpose of the administration of this Act. (2) Section 104.03 of the Act is amended by adding the following after subsection (2):
Other federal institutions
(2.1) Information may also be made available to a minister or a public officer of a prescribed federal institution for the administration of a prescribed federal or provincial law or activity if the Minister considers it advisable and the information is made available subject to the conditions set out in an agreement between the Minister and the federal institution.
1997, c. 40, s. 88
49. Subsection 104.05(1) of the French version of the Act is replaced by the following:
Communication aux provinces
104.05 (1) Les renseignements peuvent être rendus accessibles — pour la mise en oeuvre d’une loi ou d’une activité fédérales ou d’une loi provinciale — au gouvernement d’une province ou à un organisme public créé sous le régime d’une loi provinciale, si le ministre l’estime indiqué et, le cas échéant, sont rendus accessibles aux conditions fixées par un accord conclu entre le ministre et ce gouvernement ou cet organisme.
1997, c. 40, s. 88
50. Subsection 104.06(3) of the Act is repealed.
1997, c. 40, s. 88
51. Sections 104.08 and 104.09 of the Act are replaced by the following:
Evidence and production of documents
104.08 Despite any other Act or law, the Minister and public officers shall not be required, in connection with any legal proceedings, to give evidence relating to information that is privileged under subsection 104.01(1) or to produce a statement or other writing that contains any such privileged information unless the Minister considers that it is appropriate to do so.
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Offence
104.09 (1) Every person or body commits an offence who knowingly makes available information that is privileged under this Act, or who knowingly uses or allows such information to be used, otherwise than in accordance with this Act, any condition referred to in section 104.01, 104.03, 104.05, 104.06 or 104.101 or an agreement referred to in section 104.05, 104.06, 104.101 or 105.
Punishment — individuals
(2) An individual who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than $10,000 or to imprisonment for a term of not more than six months, or to both.
Punishment — others
(3) A body or a person, other than an individual, who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than $100,000.
Department of So
52. The Act is amended by adding the following after section 104.1: Research or statistical purposes
104.101 Information may be made available for research or statistical purposes to any person or body, including one referred to in any of sections 104.03 to 104.06 or 105, if (a) the Minister is of the opinion that the research or statistical purposes are consistent with the principles set out in paragraphs 104.102(1)(a) to (e); (b) the Minister is of the opinion that the purpose for which the information is made available cannot reasonably be accomplished unless the information is provided in a form that may identify the individual to whom it relates; and (c) the information is made available subject to conditions set out in an agreement between the Minister and the person or body, and the person or body undertakes in the agreement not to subsequently disclose the information in a form that could reasonably be expected to identify the individual to whom it relates.
2004-2005 Use of information for research purposes
Ministère du Déve 104.102 (1) The use of information by the Minister and by public officers of the Department of Social Development for policy analysis, research or evaluation purposes shall be guided by the following principles: (a) the object of the policy analysis, research or evaluation is consistent with the powers, duties and functions of the Minister under the Department of Social Development Act; (b) the use of the information is consistent with any agreement under which the information was obtained; (c) the results of the policy analysis, research or evaluation will be made available only in accordance with sections 104 to 104.08, 104.101 and 105 and any agreements under which the information was obtained; (d) the policy analysis, research or evaluation would be difficult or impossible if the information were not used; and (e) the policy analysis, research or evaluation is in the public interest.
Use
(2) Unless authorized by the Minister, a public officer shall not use information for the purpose of policy analysis, research or evaluation if the information would allow an individual to be identified.
Restriction
(3) Information that is used for policy analysis, research or evaluation purposes shall not be used for any administrative purpose as defined in section 3 of the Privacy Act.
R.S., c. 4 (2nd Supp.)
Family Orders and Agreements Enforcement Assistance Act
1996, c. 11, paras. 95(f) and 97(1)(d)
53. Section 6 of the Family Orders and Agreements Enforcement Assistance Act is replaced by the following:
Agreements regarding comprehensive pension plans
6. With the approval of the Governor in Council, the Minister of Social Development may, on behalf of the Government of Canada, enter into an agreement with each province providing a comprehensive pension plan, as defined under the Canada Pension Plan, for the purpose of obtaining the approval of that province for
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(a) the creation, for the purposes of this Act, of an information bank to be controlled by the Department of Social Development in respect of contributors to and beneficiaries under that comprehensive pension plan; and (b) the release of information under this Part from the information bank referred to in paragraph (a) and from any other information bank controlled by the Department of Social Development that contains information in respect of contributors to and beneficiaries under that comprehensive pension plan. R.S., c. F-11
Financial Administration Act 54. Schedule I to the Financial Administration Act is amended by adding the following in alphabetical order: Department of Social Development Ministère du Développement social
R.S. c. O-9
Old Age Security Act
1997, c. 40, s. 102
55. Subsection 33(3) of the Old Age Security Act is replaced by the following:
Purpose
(3) This section and sections 33.01 to 33.09, 33.12 and 33.13 set out the rules that apply to the protection and the making available of information with respect to an individual that was obtained under this Act or prepared under this Act from that information.
1997, c. 40, s. 102
56. Subsections 33.01(1) to (3) of the Act are replaced by the following:
Protection of information
33.01 (1) Information with respect to an individual is privileged and shall not be made available except as authorized by this Act.
Availability of information on request of an individual
(2) In addition to an individual’s right of access under section 12 of the Privacy Act, and subject to the exemptions and exclusions provided in that Act, information with respect to an individual may, on request in writing to the Minister by the individual or their representative, be made available to that individual or
2004-2005
Ministère du Déve representative or, on the conditions that may be prescribed, to any person or body named in the request.
Availability of information to individuals and members of Parliament
(3) Subject to the exemptions and exclusions provided in the Privacy Act, information may be made available to an individual or their representative, or to a member of Parliament inquiring on behalf of an individual, if the information is relevant to the making of an application or election, or the receipt of a benefit, by the individual under this Act.
1997, c. 40, s. 102
57. Section 33.02 of the Act is replaced by the following:
Availability of information within certain departments
33.02 Information may be made available to the Minister or a public officer of the Department of Social Development or the Department of Human Resources and Skills Development, or a commissioner of the Canada Employment Insurance Commission, for the purpose of the administration of a federal or provincial law or activity.
1997, c. 40, s. 102
58. (1) Subsection 33.03(1) of the Act is replaced by the following:
Availability of information within federal institutions
33.03 (1) Information may be made available to other ministers or public officers for the purpose of the administration of this Act. (2) Section 33.03 of the Act is amended by adding the following after subsection (2):
Other federal institutions
(2.1) Information may also be made available to a minister or a public officer of a prescribed federal institution for the administration of a prescribed federal or provincial law or activity if the Minister considers it advisable and the information is made available subject to the conditions set out in an agreement between the Minister and the federal institution.
1997, c. 40, s. 102
59. Subsection 33.05(1) of the French version of the Act is replaced by the following:
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Communication aux provinces
33.05 (1) Les renseignements peuvent être rendus accessibles — pour la mise en oeuvre d’une loi ou d’une activité fédérales ou d’une loi provinciale — au gouvernement d’une province ou à un organisme public créé sous le régime d’une loi provinciale, si le ministre l’estime indiqué et, le cas échéant, sont rendus accessibles aux conditions fixées par un accord conclu entre le ministre et ce gouvernement ou cet organisme.
1997, c. 40, s. 102
60. Subsection 33.06(3) of the Act is repealed.
1997, c. 40, s. 102
61. Sections 33.08 and 33.09 of the Act are replaced by the following:
Evidence and production of documents
33.08 Despite any other Act or law, the Minister and public officers shall not be required, in connection with any legal proceedings, to give evidence relating to information that is privileged under subsection 33.01(1) or to produce a statement or other writing that contains any such privileged information unless the Minister considers that it is appropriate to do so.
Offence
33.09 (1) Every person or body commits an offence who knowingly makes available information that is privileged under this Act, or who knowingly uses or allows such information to be used, otherwise than in accordance with this Act, any condition referred to in section 33.01, 33.03, 33.05, 33.06 or 33.12 or an agreement referred to in section 33.05, 33.06, 33.12 or 39.
Punishment — individuals
(2) An individual who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than $10,000 or to imprisonment for a term of not more than six months, or to both.
Punishment — others
(3) A body or a person, other than an individual, who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than $100,000.
Department of So
62. The Act is amended by adding the following after section 33.11:
2004-2005 Research or statistical purposes
Ministère du Déve 33.12 Information may be made available for research or statistical purposes to any person or body, including one referred to in any of sections 33.03 to 33.06, if (a) the Minister is of the opinion that the research or statistical purposes are consistent with the principles set out in paragraphs 33.13(1)(a) to (e); (b) the Minister is of the opinion that the purpose for which the information is made available cannot reasonably be accomplished unless the information is provided in a form that may identify the individual to whom it relates; and (c) the information is made available subject to conditions set out in an agreement between the Minister and the person or body, and the person or body undertakes in the agreement not to subsequently disclose the information in a form that could reasonably be expected to identify the individual to whom it relates.
Use of information for research purposes
33.13 (1) The use of information by the Minister and by public officers of the Department of Social Development for policy analysis, research or evaluation purposes shall be guided by the following principles: (a) the object of the policy analysis, research or evaluation is consistent with the powers, duties and functions of the Minister under the Department of Social Development Act; (b) the use of the information is consistent with any agreement under which the information was obtained; (c) the results of the policy analysis, research or evaluation will be made available only in accordance with sections 33 to 33.08 and 33.12 and any agreements under which the information was obtained; (d) the policy analysis, research or evaluation would be difficult or impossible if the information were not used; and
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(e) the policy analysis, research or evaluation is in the public interest. Use
(2) Unless authorized by the Minister, a public officer shall not use information for the purpose of policy analysis, research or evaluation if the information would allow an individual to be identified.
Restriction
(3) Information that is used for policy analysis, research or evaluation purposes shall not be used for any administrative purpose as defined in section 3 of the Privacy Act.
R.S., c. P-21
Privacy Act 63. The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “Departments and Ministries of State”: Department of Social Development Ministère du Développement social
1991, c. 30
Public Sector Compensation Act 64. Schedule I to the Public Sector Compensation Act is amended by adding the following in alphabetical order under the heading “Departments”: Department of Social Development Ministère du Développement social
R.S., c. S-3
Salaries Act 65. Subsection 4(2) of the Salaries Act is amended by striking out the word “and” at the end of paragraph (z.1), by adding the word “and” at the end of paragraph (z.2) and by adding the following after paragraph (z.2): (z.3) the Minister of Social Development. Changes in Terminology
Replacement of “Department of Human Resources Development”
66. The expression “Department of Human Resources Development” is replaced by the expression “Department of Social Development” wherever it occurs in the following provisions: (a) in the Canada Pension Plan,
Ministère du Déve
2004-2005 (i) paragraph 66(3)(d), (ii) subsection 103(3), and (iii) subsection 104.03(3);
(b) paragraph 6.7(d) of the Department of Veterans Affairs Act; (c) in the Family Orders and Agreements Enforcement Assistance Act, (i) in the English version, paragraph (a) of the definition “information bank director” in section 2, and (ii) section 15; (d) paragraph 122.64(2)(b) of the Income Tax Act; (e) paragraphs 33.11(a) and (b) of the Old Age Security Act; (f) paragraph 109.2(d) of the Pension Act; and (g) paragraph 30(2)(c) of the War Veterans Allowance Act. Replacement of “Minister of Human Resources Development”
67. The expression “Minister of Human Resources Development” is replaced by the expression “Minister of Social Development” wherever it occurs in the following provisions: (a) in the Canada Pension Plan, (i) the definition “province providing a comprehensive pension plan” in subsection 3(1), (ii) subsections 3(2) and (3), (iii) subsection 4(3), (iv) subsections 26.1(1) and (2), (v) section 27, (vi) paragraph 27.2(1)(a), (vii) the definition “Minister” in subsection 42(1), (viii) the definition “Minister” in section 91, and (ix) subsection 117(1);
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(b) in paragraph (a) of the definition “information bank director” in section 2 of the Family Orders and Agreements Enforcement Assistance Act; (c) in the Federal-Provincial Fiscal Arrangements Act, (i) subsection 13(3), (ii) the definition “Minister” in section 18, (iii) section 23.1, (iv) subsection 24.3(2), (v) the definition “Minister” in section 24.9, (vi) section 25.8, and (vii) paragraph 40(f); (d) subsection 122.64(1) of the Income Tax Act; and (e) in the Old Age Security Act, (i) the definition “Minister” in section 2, and (ii) section 46. COORDINATING AMENDMENT 2003, c. 22
68. On the later of the coming into force of section 224 of the Public Service Modernization Act, chapter 22 of the Statutes of Canada, 2003, and the day on which section 1 of this Act comes into force, the expression “public service of Canada” is replaced by the expression “federal public administration” wherever it occurs in the following provisions of the English version of this Act: (a) subsection 10(2); (b) subsection 15(2); and (c) sections 40 and 41. REPEAL
Repeal of R.S., c. V-3
69. The Vocational Rehabilitation of Disabled Persons Act is repealed.
Ministère du Déve
2004-2005
COMING INTO FORCE Order in council
70. This Act, other than section 68, comes into force on a day to be fixed by order of the Governor in Council, provided that that day is the same day as that fixed under section 85 of the Department of Human Resources and Skills Development Act.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 23 An Act to amend the Migratory Birds Convention Act, 1994 and the Canadian Environmental Protection Act, 1999
ASSENTED TO 19th MAY, 2005 BILL C-15
SUMMARY This enactment amends the Migratory Birds Convention Act, 1994 to (a) state that that Act applies in the exclusive economic zone of Canada; (b) protect migratory birds from the effects caused by deposits of harmful substances, such as oil, in the exclusive economic zone of Canada; (c) state that that Act applies to vessels and their owners and operators; (d) subject masters, chief engineers, owners and operators of vessels and directors and officers of corporations to a duty of care to ensure compliance with that Act and its regulations; (e) expand the enforcement powers to include orders to direct and detain vessels found to be in contravention of that Act or its regulations; (f) expand the jurisdiction of Canadian courts to include the exclusive economic zone of Canada; (g) increase penalties; and (h) permit courts to impose additional punishments in the form of orders covering matters such as environmental audits, community service and the creation of scholarships for students enrolled in environmental studies.
This enactment also amends the Canadian Environmental Protection Act, 1999 to (a) protect the marine environment from the wrongful activities of ships as well as persons; (b) include prohibitions concerning the disposal and incineration of substances at sea by ships; (c) include regulation-making authority to deal with disposals of substances during the normal operations of ships, aircrafts, platforms and other structures; (d) expand the enforcement powers to include orders to direct ships found to be in contravention of that Act or its regulations; (e) subject owners of ships and directors and officers of corporations that own ships to a duty of care to ensure that ships comply with the provisions of that Act and its regulations concerning disposal at sea and with orders and directions made under that Act; and (f) expand the jurisdiction of Canadian courts to include the exclusive economic zone of Canada.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 23 An Act to amend the Migratory Birds Convention Act, 1994 and the Canadian Environmental Protection Act, 1999
[Assented to 19th May, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1994, c. 22
MIGRATORY BIRDS CONVENTION ACT, 1994 1. (1) The definition “conveyance” in subsection 2(1) of the Migratory Birds Convention Act, 1994 is replaced by the following:
“conveyance” « moyen de transport »
“conveyance” means a vehicle, aircraft, vessel or any other contrivance that is used to move persons or goods; (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
“Canadian vessel” « bâtiment canadien »
“Canadian vessel” means a vessel that (a) is registered, listed or licensed under the Canada Shipping Act, (b) is not registered, listed or licensed under the Canada Shipping Act or under the laws of another state but is owned by one or more persons each of whom is (i) a Canadian citizen, (ii) in the case of a vessel that is not required to be registered, listed or licensed under that Act, a person who is resident and domiciled in Canada, or
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(iii) a corporation incorporated under the laws of Canada or a province, that has its principal place of business in Canada, or (c) is not registered, listed or licensed under the Canada Shipping Act but is owned or operated by Her Majesty in right of Canada; “deposit” « immersion ou rejet »
“environment” « environnement »
“deposit” means any discharging, spraying, releasing, spilling, leaking, seeping, pouring, emitting, emptying, throwing, dumping or placing; “environment” means the components of the Earth and includes (a) air, land and water, (b) all layers of the atmosphere, (c) all organic and inorganic matter and living organisms, and (d) the interacting natural systems that include the components referred to in paragraphs (a) to (c);
“fixed platform” « plate-forme fixe »
“fixed platform” means an artificial island or a marine installation or structure that is permanently attached to the seabed for the purpose of exploration or exploitation of resources or for other economic purposes;
“foreign national” « étranger »
“foreign national” has the same meaning as in subsection 2(1) of the Immigration and Refugee Protection Act;
“foreign vessel” « bâtiment étranger »
“foreign vessel” means a vessel that is not a Canadian vessel;
“master” « capitaine »
“operator” « exploitant »
“owner” « propriétaire »
“master” means every person who has command or charge of a vessel, but does not include a licensed pilot within the meaning of section 2 of the Pilotage Act; “operator”, in respect of a vessel, means a person other than an owner who has, either by law or by contract, the possession and use of the vessel; “owner”, in respect of a vessel, means an actual owner of the vessel if the vessel is not registered or listed, or a registered owner if it is registered or listed;
2004-2005 “vessel” « bâtiment »
Convention concernant les oiseaux migr “vessel” means a boat, ship or craft designed, used or capable of being used solely or partly for navigation in, on, through or immediately above water, without regard to the method or lack of propulsion, but does not include a fixed platform.
2. The Act is amended by adding the following after section 2: APPLICATION Application
2.1 This Act applies in Canada and in the exclusive economic zone of Canada. 3. Section 4 of the Act and the heading that follows it are replaced by the following:
Purpose
4. The purpose of this Act is to implement the Convention by protecting and conserving migratory birds — as populations and individual birds — and their nests. PROHIBITIONS 4. The Act is amended by adding the following after section 5:
Prohibition
5.1 (1) No person or vessel shall deposit a substance that is harmful to migratory birds, or permit such a substance to be deposited, in waters or an area frequented by migratory birds or in a place from which the substance may enter such waters or such an area.
Prohibition
(2) No person or vessel shall deposit a substance or permit a substance to be deposited in any place if the substance, in combination with one or more substances, results in a substance — in waters or an area frequented by migratory birds or in a place from which it may enter such waters or such an area — that is harmful to migratory birds.
Saving
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(3) Subsections (1) and (2) do not apply if (a) the deposit is authorized under the Canada Shipping Act; or (b) the substance is of a type and quantity, and the deposit is made under conditions, authorized under an Act of Parliament other than the Canada Shipping Act, or authorized by the Minister for scientific purposes.
Prohibition
5.2 No person shall (a) wilfully destroy or cause to be destroyed a document, a record or data that is required to be kept under this Act or the Canada Shipping Act, or wilfully alter or cause to be altered such a document, a record or data with intent to mislead; (b) make or cause to be made a false entry, or omit to make or cause to be omitted to be made a required entry, in a document, a record or data that is required to be kept under this Act or the Canada Shipping Act; (c) wilfully obstruct or hinder a person who is engaged in carrying out duties or functions under this Act or a person acting under their direction and control; or (d) knowingly provide false or misleading information or knowingly make a false or misleading statement, either orally or in writing, to a person who is engaged in carrying out duties or functions under this Act or a person acting under their direction and control.
Prohibition
5.3 (1) No Canadian employer shall dismiss, suspend, demote, discipline, harass or otherwise disadvantage an employee, or deny an employee a benefit of employment, because (a) the employee, acting in good faith and on the basis of reasonable belief, disclosed to a federal minister, or any employee of the
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Convention concernant les oiseaux migr public service of Canada, that the employer or another person had contravened or had intended to contravene a provision of this Act or the regulations; (b) the employee, acting in good faith and on the basis of reasonable belief, refused or stated an intention to refuse to do anything that is a contravention of a provision of this Act or the regulations; (c) the employee, acting in good faith and on the basis of reasonable belief, did or stated an intention to do anything that is required to be done to prevent a contravention of a provision of this Act or the regulations; or (d) the employer believes that the employee will do anything referred to in paragraph (a), (b) or (c).
Definition of “Canadian employer”
(2) In subsection (1), “Canadian employer” means an employer that is a Canadian citizen, a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act or a corporation incorporated under the laws of Canada or a province that has its principal place of business in Canada.
Saving
(3) Nothing in this section impairs any right of an employee either at law or under an employment contract or collective agreement.
Definitions of “employee” and “employer”
(4) In this section, “employee” includes an independent contractor and “employer” has a corresponding meaning. OBLIGATIONS
Obligation — owners, operators, etc.
5.4 Every master, chief engineer, owner and operator of a vessel — and, if the owner or operator is a corporation, every director and officer of the corporation who is in a position to direct or influence its policies or activities relating to conduct prohibited by section 5.1
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— shall take all reasonable care to ensure that the vessel and all persons on board the vessel comply with section 5.1. Obligation — directors and officers
5.5 Every director and officer of a corporation shall take all reasonable care to ensure that the corporation complies with this Act and the regulations. 5. (1) Subsection 6(3) of the Act is replaced by the following:
Certificate of designation
(3) Every game officer must be provided with a certificate of designation as a game officer in a form approved by the Minister and, on entering any place under this Act, the officer shall, on request, show the certificate to the person in charge or control of the place. (2) Subsection 6(6) of the Act is replaced by the following:
Arrest without warrant
(6) A game officer may arrest a person without a warrant if they believe, on reasonable grounds, that the person has committed an offence under this Act or if they find the person committing or about to commit an offence under this Act. 6. (1) The portion of subsection 7(1) of the Act before paragraph (a) is replaced by the following:
Inspections
7. (1) For the purpose of verifying compliance with this Act and the regulations, a game officer may, subject to subsection (3), at any reasonable time, enter and inspect any place, including a vessel, in which they believe, on reasonable grounds, there is any thing to which this Act or the regulations apply or any document, record or data relating to the administration of this Act or the regulations, and the game officer may (2) Subsection 7(1) of the Act is amended by striking out the word “and” at the end of paragraph (c) and by adding the following after paragraph (c): (c.1) use or cause to be used any computer system or data processing system at the place to examine any data contained in or available to the system;
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Convention concernant les oiseaux migr (c.2) reproduce or cause to be reproduced any record from the data in the form of a printout or other intelligible output; (c.3) take a printout or other output for inspection or copying; (c.4) use or cause to be used any copying equipment at the place to make copies of the record or document; and (3) Subsections 7(2) to (4) of the Act are replaced by the following:
Duty of person in charge or control
(1.1) Every person who is in charge or control of a place that is inspected under this section shall permit a game officer and every person acting under their direction and control to do anything referred to in paragraphs (1)(c.1) to (c.4).
Entry of vessels
(1.2) Subject to subsection (3), for the purpose of verifying compliance with this Act and the regulations, a game officer who believes on reasonable grounds that a vessel has on board any thing to which this Act or the regulations apply or any document, record or data relating to the administration of this Act or the regulations may, in Canadian waters or the exclusive economic zone of Canada, board the vessel at any reasonable time and travel on it.
Accommodation
(1.3) A game officer and every person acting under their direction and control who travels on a vessel shall be carried free of charge, and the master shall provide them with suitable accommodation and food free of charge.
Stopping and detaining conveyances
(2) A game officer may, at any reasonable time, direct that a conveyance be stopped or be moved to a place where an inspection can be carried out and may, for a reasonable time, detain a conveyance.
Dwelling-place
(3) The game officer may not enter a dwelling-place except with the consent of the person in charge or control of the dwelling-place or under the authority of a warrant.
Inspection warrant — dwelling place
(4) On ex parte application, a justice, as defined in section 2 of the Criminal Code, may issue a warrant authorizing a game officer to
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enter a dwelling-place, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) the conditions for entry described in subsection (1) exist in relation to the dwelling-place; (b) entry to the dwelling-place is necessary for the administration of this Act or the regulations; (c) entry to the dwelling-place has been refused or there are reasonable grounds to believe that entry will be refused; and (d) all reasonable attempts have been made to notify the owner or person in charge or control of the dwelling-place. Inspection warrant — nondwellings
(5) On ex parte application, a justice, as defined in section 2 of the Criminal Code, may issue a warrant authorizing a game officer to enter a place other than a dwelling-place, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) the conditions for entry described in subsection (1) exist in relation to the place; (b) entry to the place is necessary for the administration of this Act or the regulations; (c) entry to the place has been refused, there are reasonable grounds to believe that entry will be refused, the game officer is not able to enter without the use of force or the place is abandoned; and (d) all reasonable attempts have been made to notify the owner, operator or person in charge or control of the place.
Waiving notice
(6) The justice may waive the requirement to give notice under paragraph (4)(d) or (5)(d) if the justice is satisfied that attempts to give the notice would be unsuccessful because the owner, operator or person in charge or control is absent from the justice’s jurisdiction, or that it is not in the public interest to give the notice.
Person under direction and control
(7) A person who is acting under a game officer’s direction and control may accompany a game officer who is inspecting a place under
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Convention concernant les oiseaux migr this section, may enter the place and may exercise any of the powers referred to in paragraphs (1)(b) to (c.4).
Use of force
(8) A game officer may not use force in executing a warrant under this section unless the warrant specifically authorizes the use of force.
Exclusive economic zone
(9) Every power that may be exercised in Canada under this section may be exercised in the exclusive economic zone of Canada.
Consent
(10) The consent of the Minister is required for the exercise of any power under this section in the exclusive economic zone of Canada in relation to a foreign vessel. However, for greater certainty, the consent of the Attorney General of Canada is not required. 7. Section 8 of the Act is replaced by the following:
Search and seizure without warrant
8. For the purpose of ensuring compliance with this Act and the regulations, a game officer may exercise the powers of search and seizure provided in section 487 of the Criminal Code without a search warrant if the conditions for obtaining a warrant exist but, by reason of exigent circumstances, it would not be feasible to obtain it.
Powers of direction and detention of vessels
8.1 (1) A game officer may direct a vessel to any place in Canadian waters or the exclusive economic zone of Canada or make a detention order in relation to a vessel or do both, if they have reasonable grounds to believe that the vessel or a person on board the vessel has committed, is committing or is about to commit an offence under section 5.1 in Canadian waters and that the vessel was, is being or is about to be used in connection with the commission of the offence.
Powers of direction and detention of vessels
(2) A game officer may direct a vessel to any place in Canadian waters or the exclusive economic zone of Canada or make a detention order in relation to a vessel or do both, if they have reasonable grounds to believe that (a) the vessel or a person on board the vessel has committed, is committing or is about to commit an offence under section 5.1 in the
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exclusive economic zone of Canada and the vessel was, is being or is about to be used in connection with the commission of the offence; and (b) commission of the offence will cause major damage to the environment, or an actual threat of major damage to the environment, in Canada or in the exclusive economic zone of Canada.
Major damage
(3) For greater certainty, the deposit of a substance in contravention of section 5.1 that, together with other deposits made in contravention of that section by one or more persons or vessels, has a cumulative or aggregate effect may cause major damage to the environment.
Order in writing
(4) A detention order shall be in writing and be addressed to every person at the place identified in the order who is empowered to give a clearance to the vessel.
Service of order
(5) Notice of the detention order shall be served by delivering a copy of the notice personally to the master or, if service cannot reasonably be effected personally, by posting a copy of the notice on a conspicuous part of the vessel.
Duty of operator of vessel
(6) Once notice of the detention order is served, no master, owner or operator of the vessel shall order the vessel to contravene the order.
Duty of persons empowered to give clearance
(7) Subject to subsection (8), no person who has received notice of the detention order shall give clearance to the vessel to which the order relates.
When clearance may be given
(8) A person who has received notice of the detention order may give clearance to the vessel to which the order relates if (a) neither the vessel nor any person is charged with the offence that gave rise to the making of the order within 30 days after the day on which the order is made;
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Convention concernant les oiseaux migr (b) within 30 days after the day on which the order is made, the vessel or a person is charged with the offence and every accused has appeared in Canada to answer to the charge; (c) Her Majesty in right of Canada is given security, in a form determined by the Attorney General of Canada, for payment of the maximum fine that might be imposed as a result of a conviction of every accused and costs that might be incurred in proceedings in connection with the charge or charges, or payment of any lesser amount that is approved by the Attorney General of Canada; (d) all proceedings in respect of the offence that gave rise to the making of the order are discontinued; or (e) the order is rescinded by a game officer.
Consent of Attorney General of Canada
(9) The powers to direct and detain a vessel may not be exercised in the exclusive economic zone of Canada in relation to a foreign vessel without the consent of the Attorney General of Canada.
Foreign state to be notified
(10) If a vessel to which a detention order relates is registered in a foreign state, that state is to be notified that the order was made.
Right of passage
8.2 A person who is engaged in carrying out duties or functions under this Act and any person acting under their direction and control may enter on and pass through or over private property without being liable for doing so and without any person having the right to object to that use of the property.
Assistance
8.3 An owner, operator or person in charge or control of a place entered by a game officer under this Act, and every person found in the place, shall (a) give the game officer and every person under their direction and control all reasonable assistance to enable the game officer to carry out their duties and functions under this Act; and
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(b) provide the game officer and every person under their direction and control with any information relating to the administration of this Act and the regulations that the game officer may reasonably require. 8. (1) Subsection 12(1) of the Act is amended by adding the following after paragraph (h): (h.1) respecting the conditions and circumstances under which migratory birds may be killed, captured, injured, taken or disturbed, or nests may be damaged, destroyed, removed or disturbed; (2) Subsection 12(1) of the Act is amended by adding the following after paragraph (i): (i.1) respecting documents, records and data that any person or vessel or class of persons or vessels is required to keep or provide under this Act; (i.2) excluding from the application of any provision of this Act or the regulations a military vessel, a naval auxiliary vessel or a vessel that is owned or operated by a state while it is being used only on government non-commercial service; (3) Subsection 12(1) of the Act is amended by striking out the word “and” at the end of paragraph (j) and by adding the following after paragraph (j): (j.1) defining, for the purposes of this Act, any word or expression that is used in this Act and is not defined; and 9. (1) Subsections 13(1) and (2) of the Act are replaced by the following: Contravention of Act or regulations
13. (1) A person or vessel commits an offence if the person or vessel contravenes (a) a provision of this Act or the regulations; (b) an obligation or prohibition arising from this Act or the regulations; (c) an order or direction made under this Act; or
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Convention concernant les oiseaux migr (d) an order, direction or decision of a court made under this Act.
Penalties
(1.1) Every person or vessel that commits an offence is liable (a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than three years, or to both; and (b) on summary conviction, to a fine of not more than $300,000 or to imprisonment for a term of not more than six months, or to both.
Vessel of 5,000 tonnes deadweight or over
(1.11) In the case of an offence under section 5.1 that is committed by a vessel of 5,000 tonnes deadweight or over, (a) the fine imposed under paragraph (1.1)(a) shall not be less than $500,000; and (b) the fine imposed under paragraph (1.1)(b) shall not be less than $100,000.
Parties to offence
(1.2) If a corporation commits an offence under this Act, any director, officer, agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to the offence, and is liable on conviction to the penalty provided for by this Act, whether or not the corporation is prosecuted for the offence.
Proof of offence — corporation
(1.3) In a prosecution of a corporation for an offence under this Act, other than an offence under paragraph 5.2(a), (c) or (d) or section 5.4 or 5.5, it is sufficient proof of the offence to establish that it was committed by an employee, agent or mandatary of the accused, whether or not the employee, agent or mandatary is identified or prosecuted for the offence.
Proof of offence — vessel
(1.4) In a prosecution of a vessel for an offence under this Act, other than an offence under paragraph 5.2(a), (c) or (d), it is sufficient proof of the offence to establish that it was committed by a person on board the vessel, whether or not the person is identified or prosecuted for the offence.
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Directions or orders
(1.5) For the purpose of prosecuting a vessel for contravening a direction or order given under this Act, a direction or order given to the master or a crew member is deemed to have been given to the vessel.
Proof of offence
(1.6) In a prosecution of a master or chief engineer of a vessel for an offence under this Act, other than an offence under paragraph 5.2(a), (c) or (d) or section 5.3, 5.4 or 5.5, it is sufficient proof of the offence to establish that it was committed by a person on board the vessel, whether or not the person is identified or prosecuted for the offence.
Proof of offence
(1.7) In a prosecution of an offence under section 5.4, it is sufficient proof of the offence to establish that a substance was deposited by the vessel contrary to section 5.1.
Due diligence
(1.8) A person or vessel that establishes that they exercised due diligence to prevent the commission of an offence under this Act, other than an offence under paragraph 5.2(a), (c) or (d) or section 5.3, shall not be found guilty of the offence.
Subsequent offences
(2) If a person or vessel is convicted of an offence under this Act a second or subsequent time, the amount of the fine for the subsequent offence may be double the amount set out in subsection (1.1).
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(2) Subsection 13(3) of the English version of the Act is replaced by the following: Continuing offence
(3) A person or vessel that commits or continues an offence on more than one day is liable to be convicted for a separate offence for each day on which the offence is committed or continued. (3) Subsection 13(5) of the Act is replaced by the following:
Sentencing considerations
(4.1) A court that imposes a sentence shall take the following factors into account, in addition to any other principles that it is required to consider:
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Convention concernant les oiseaux migr (a) the harm or risk of harm caused by the commission of the offence; (b) whether the offender was found to have committed the offence intentionally, recklessly or inadvertently; (c) whether the offender was found to have been negligent or incompetent or to have shown a lack of concern with respect to the commission of the offence; (d) any property, benefit or advantage received or receivable by the offender to which, but for the commission of the offence, the offender would not have been entitled; (e) any evidence from which the court may reasonably conclude that the offender has a history of non-compliance with this Act or the regulations; and (f) all available sanctions that are reasonable in the circumstances, with particular attention to the circumstances of aboriginal offenders.
Additional fine
(5) If a person or vessel is convicted of an offence and the court is satisfied that, as a result of the commission of the offence, a monetary benefit accrued to the person or to an owner or operator of the vessel, or another person incurred a monetary loss, (a) the court may order the offender to pay an additional fine in an amount equal to the court’s estimate of the amount of the monetary benefit or loss; and (b) the additional fine may exceed the maximum amount of any fine that may otherwise be imposed under this Act.
Application of fines
(6) All fines received by the Receiver General in respect of the commission of an offence under this Act shall be received for the special purpose of protecting and conserving migratory birds or the environment and credited to the Environmental Damages Fund, an account in the accounts of Canada. 10. Subsection 14(1) of the English version of the Act is replaced by the following:
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Forfeiture
14. (1) If a person or vessel is convicted of an offence, the convicting court may, in addition to any punishment imposed, order that any seized thing by means of or in relation to which the offence was committed, or any proceeds of its disposition, be forfeited to Her Majesty.
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11. Section 15 of the English version of the Act is replaced by the following: Retention or sale
15. If a fine is imposed on a person or vessel convicted of an offence, any seized thing, or any proceeds of its disposition, may be retained until the fine is paid, or the thing may be sold in satisfaction of the fine and the proceeds applied, in whole or in part, in payment of the fine. 12. (1) The portion of section 16 of the Act before paragraph (a) is replaced by the following:
Court order
16. (1) If a person or vessel is convicted of an offence, the court may, in addition to any punishment imposed and having regard to the nature of the offence and the circumstances surrounding its commission, make an order containing one or more of the following prohibitions, directions or requirements: (2) Paragraphs 16(1)(a) and (b) of the English version of the Act are replaced by the following: (a) prohibiting the offender from doing any act or engaging in any activity that could, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any action the court considers appropriate to remedy or avoid any harm to any migratory bird or nest that resulted or may result from the commission of the offence; (3) Subsection 16(1) of the Act is amended by adding the following after paragraph (b): (b.1) directing the offender to have an environmental audit conducted by a person of a class specified by the court at the times specified by the court, and directing the offender to remedy any deficiencies revealed by the audit;
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Convention concernant les oiseaux migr (4) Paragraphs 16(1)(c) and (d) of the English version of the Act are replaced by the following: (c) directing the offender to publish, in a manner the court considers appropriate, the facts relating to the commission of the offence; (d) directing the offender to pay the Minister or the government of a province compensation, in whole or in part, for the cost of any remedial or preventive action taken by or on behalf of the Minister or that government as a result of the commission of the offence; (5) Subsection 16(1) of the Act is amended by adding the following after paragraph (d): (d.1) directing the offender to pay, in a manner specified by the court, an amount to enable research to be conducted into the protection of the migratory bird populations in respect of which the offence was committed; (d.2) directing the offender to pay, in a manner specified by the court, an amount to an educational institution for scholarships for students enrolled in environmental studies; (6) Paragraphs 16(1)(e) to (h) of the English version of the Act are replaced by the following: (e) directing the offender to perform community service in accordance with any reasonable conditions specified in the order; (f) directing the offender to submit to the Minister, on application to the court by the Minister within three years after the conviction, any information about the offender’s activities that the court considers appropriate in the circumstances; (g) directing the offender to post a bond or pay into court an amount of money that the court considers appropriate to ensure compliance with any prohibition, direction or requirement under this section; and
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(h) requiring the offender to comply with any other conditions that the court considers appropriate to secure the offender’s good conduct and to prevent the offender from repeating the offence or committing other offences. (7) Section 16 of the Act is amended by adding the following after subsection (1): Compensation for loss of property
(2) The court may also, at the time sentence is imposed and on the application of a person who incurred a monetary loss as a result of the commission of the offence — other than an owner or operator of a vessel that committed the offence — order the offender to pay that person compensation for the loss.
Enforcement
(3) If the amount that is ordered to be paid is not paid immediately, the applicant may, by filing the order, enter the amount as a judgment in the superior court of the province in which the trial was held, and the judgment is enforceable against the offender as if it were a judgment rendered against them in that court in civil proceedings.
Variation of sanctions
(4) A court that has made an order under subsection (1) in relation to an offender may, on application by the offender or the Attorney General of Canada, require the offender to appear before it and, after hearing the offender and the Attorney General, vary the order in any of the following ways that, in the court’s opinion, is appropriate because of a change in the offender’s circumstances since the order was made: (a) by making changes in the order or the conditions specified in it or extending the period during which it is to remain in force for a period of not more than one year; or (b) by decreasing the period during which the order is to remain in force or relieving the offender of compliance with any condition that is specified in it, either absolutely or partially, or for a specific period.
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Notice
(5) Before making an order under subsection (4), the court may direct that notice be given to any person that it considers to be interested and it may hear that person.
Subsequent applications with leave
(6) If the court hears an application under subsection (4) in respect of an offender, no other application may be made under that subsection with respect to the offender except with leave of the court.
1995, c. 22, s. 18 (Sch. IV, item 27)
13. Section 17 of the English version of the Act is replaced by the following:
Suspended sentence
17. (1) If a person or vessel is convicted of an offence and the court suspends the passing of sentence under paragraph 731(1)(a) of the Criminal Code, the court may, in addition to any probation order made under that paragraph, make an order under section 16.
Imposition of sentence
(2) If the person or vessel does not comply with the order or is convicted of another offence within three years after the order was made, the court may, on the application of the prosecution, impose any sentence that could have been imposed if the passing of sentence had not been suspended. 14. The Act is amended by adding the following after section 17:
Civil remedies not affected
17.1 (1) No civil remedy for any conduct is suspended or affected by reason only that the conduct is an offence under this Act.
Remedies not repealed, etc.
(2) Nothing in this Act repeals, removes or reduces any remedy available under a law in force in Canada.
Damages caused by vessel
(3) A court shall not order an offender to pay compensation to the Minister or a government under paragraph 16(1)(d) or to a person under subsection 16(2) in connection with damage caused by a vessel if the Minister, government or person may make a claim for compensation for the damage under the Marine Liability Act or the Arctic Waters Pollution Prevention Act. 15. The Act is amended by adding the following after section 18:
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Documents, records and data
18.1 In a proceeding under this Act, a document, a record or data that is required to be kept under this Act or the Canada Shipping Act is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in it.
Analyst’s certificate
18.2 (1) In a proceeding under this Act, a certificate that appears to be signed by an analyst, that states that an article, sample or substance has been analysed or examined by the analyst and that contains the results of the analysis or examination, is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in it without proof of the signature or official character of the person appearing to have signed it.
Requiring attendance of analyst
(2) The party against whom a certificate is produced may, with leave of the court, require the analyst’s attendance for the purposes of cross-examination.
Notice of intention to produce certificate
(3) No certificate may be admitted in evidence unless, before the trial, the party that intends to produce it gives reasonable notice of that intention, together with a copy of the certificate, to the party against whom it is intended to be produced.
Proof of service
(4) Service of a certificate may be proved by oral evidence given under oath by the person who claims to have served it, or by that person’s affidavit or solemn declaration.
Attendance for examination
(5) Despite subsection (4), the court may require the person who appears to have signed the affidavit or solemn declaration to appear before it for examination or cross-examination in respect of the issue of proof of service.
Definition of “analyst”
(6) For the purposes of this section, “analyst” means a person who is recognized by a laboratory or research centre as having the authority to perform the analysis or examination that is the subject of the certificate.
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APPLICATION OF CRIMINAL LAW Offences deemed committed in Canada
18.3 (1) An act or omission that is an offence under this Act — or that is committed by or against a person who is engaged in carrying out duties or functions, or exercising a
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Convention concernant les oiseaux migr power, under this Act or a person acting under their direction and control and that would be an offence under the Criminal Code if it were committed in Canada — is deemed to be committed in Canada if it is committed in the exclusive economic zone of Canada.
Offences deemed committed in Canada
(2) An act or omission that would be an offence under this Act if it were committed in Canada — or that is committed by or against a person who is engaged in carrying out duties or functions, or exercising a power, under this Act or a person acting under their direction and control and that would be an offence under the Criminal Code if it were committed in Canada — is deemed to be committed in Canada if it is committed at any place on the seas, other than a place that is in the territorial sea or internal waters of a state other than Canada, in the course of hot pursuit of a vessel that commenced while the vessel was in Canadian waters or in the exclusive economic zone of Canada.
Exercising powers of arrest, entry, etc.
(3) Every power — including arrest, entry, search and seizure — that may be exercised in Canada in respect of an offence under this Act or under the Criminal Code may, in respect of an offence referred to in subsection (1), be exercised in the exclusive economic zone of Canada and, in respect of an offence referred to in subsection (2), be exercised at any place on the seas other than a place that is in the territorial sea or internal waters of a state other than Canada.
Consent of Attorney General of Canada
(4) The powers referred to in subsection (3) may not be exercised in relation to a foreign vessel, or to a foreign national on board a foreign vessel, without the consent of the Attorney General of Canada.
Jurisdiction of justice or judge
(5) A justice, as defined in section 2 of the Criminal Code, or a judge in any territorial division in Canada has jurisdiction to authorize an arrest, entry, search or seizure in connection with an offence referred to in subsection (1) or (2) as if the offence had been committed in that territorial division.
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Consent of Attorney General of Canada
(6) A proceeding that is commenced in respect of an offence referred to in subsection (1) or (2) shall not be continued if the accused is a foreign vessel, or if the accused is a foreign national and the offence was committed while the accused was on board a foreign vessel, unless the Attorney General of Canada consents to the continuation no later than eight days after the proceeding is commenced.
Jurisdiction of courts
18.4 A proceeding in respect of an offence referred to in subsection 18.3(1) or (2) may be commenced in any territorial division in Canada whether or not the accused is in Canada, and the accused may be tried and punished for that offence as if the offence had been committed in that territorial division.
Proceedings against vessels
18.5 (1) The provisions of this Act and the Criminal Code relating to indictable or summary conviction offences that apply to persons apply also to vessels, with any modifications that the circumstances require.
Service on vessel
(2) If a vessel is charged with an offence under this Act, the summons may be served on the vessel by leaving it with the master or any officer of the vessel or by posting it on a conspicuous part of the vessel.
Appearance at trial
(3) The vessel shall appear by counsel or a representative. If the vessel does not appear, a court may, on proof of service of the summons, proceed to hold the trial in the absence of the vessel.
Proceedings on indictment
(4) For greater certainty, subsection (3) applies to a trial on an indictment.
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16. The Act is amended by adding the following after section 19: DISCLOSURE OF INFORMATION Purposes for which information may be disclosed
19.1 (1) Subject to the Privacy Act, information obtained in the administration or enforcement of this Act may be disclosed (a) as necessary for the purposes of the administration or enforcement of this Act;
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Convention concernant les oiseaux migr (b) in order to notify another Party to the Convention of an environmental emergency that has been discovered or a potential environmental risk; (c) in order to notify the public of an environmental emergency that has been discovered, or a potential environmental risk, that may affect public health or public safety; or (d) under an agreement or arrangement between the Government of Canada or any of its institutions and any other government in Canada, the government of a foreign state or an international organization or any of their institutions, or between the Minister and any other federal minister, if the purpose of the agreement or arrangement is (i) the administration or enforcement of a law, (ii) the fulfilment of the obligations of a Party under the Convention, or (iii) research or statistical analysis in relation to the protection and conservation of migratory birds.
Protection from civil proceeding or prosecution
1999, c. 33
(2) Despite any other Act of Parliament, no civil or criminal proceedings lie against a federal minister or any person who acts on behalf or under the direction of a federal minister, the Government of Canada or any of its institutions, and no proceedings lie against the Crown or any institution of the Government of Canada, for the disclosure in good faith of any information under this Act or for any consequences that flow from that disclosure. CANADIAN ENVIRONMENTAL PROTECTION ACT, 1999 17. The heading of Division 3 of Part 7 of the French version of the Canadian Environmental Protection Act, 1999 is replaced by the following: IMMERSION EN MER
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18. The definitions “disposal”, “incineration” and “master” in subsection 122(1) of the Act are replaced by the following: “disposal” « immersion »
“disposal” means (a) the disposal of a substance at sea from a ship, an aircraft, a platform or another structure, (b) the disposal of dredged material into the sea from any source not mentioned in paragraph (a), (c) the storage on the seabed, in the subsoil of the seabed or on the ice in any area of the sea of a substance that comes from a ship, an aircraft, a platform or another structure, (d) the deposit of a substance on the ice in an area of the sea, (e) the disposal at sea of a ship or aircraft, (f) the disposal or abandonment at sea of a platform or another structure, and (g) any other act or omission that constitutes a disposal under regulations made under paragraph 135(3)(c), but does not include (h) a disposal of a substance that is incidental to or derived from the normal operations of a ship, an aircraft, a platform or another structure or of any equipment on a ship, an aircraft, a platform or another structure, other than the disposal of substances from a ship, an aircraft, a platform or another structure operated for the purpose of disposing of such substances at sea, (i) the placement of a substance for a purpose other than its mere disposal if the placement is not contrary to the purposes of this Division and the aims of the Convention or the Protocol, (j) the abandonment of any matter, such as a cable, pipeline or research device, placed on the seabed or in the subsoil of the seabed for a purpose other than its mere disposal, or
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Convention concernant les oiseaux migr (k) a discharge or storage directly arising from, or directly related to, the exploration for, exploitation of and associated off-shore processing of seabed mineral resources.
“incineration” « incinération »
“master” « capitaine »
“incineration” means the combustion of a substance on board a ship, a platform or another structure at sea for the purpose of its thermal destruction. “master” means the person in command or charge of a ship, but does not include a licensed pilot, within the meaning of section 2 of the Pilotage Act. 19. The Act is amended by adding the following after section 122: Purpose
Purpose
122.1 The purpose of this Division is to protect the marine environment, particularly by implementing the Convention and the Protocol. 20. Section 123 of the Act is replaced by the following:
Imports for disposal in waters under Canadian jurisdiction
123. (1) No person or ship shall import a substance for disposal in an area of the sea referred to in any of paragraphs 122(2)(a) to (e).
Export for disposal in waters under foreign jurisdiction
(2) No person or ship shall export a substance for disposal in an area of the sea under the jurisdiction of a foreign state or in its internal waters. 21. Section 124 of the Act is amended by adding the following after subsection (1):
Loading in Canada for disposal at sea
(1.1) No ship shall, in Canada, load a substance onto itself for the purpose of disposal in an area of the sea referred to in any of paragraphs 122(2)(a) to (e) and (g) unless (a) the substance is waste or other matter; and (b) the loading is done in accordance with a Canadian permit. 22. (1) The portion of subsection 125(1) of the Act before paragraph (a) is replaced by the following:
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Disposal in waters under Canadian jurisdiction
125. (1) No person or ship shall dispose of a substance in an area of the sea referred to in any of paragraphs 122(2)(a) to (e) unless
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(2) Section 125 of the Act is amended by adding the following after subsection (2): Disposal by Canadian ship in waters that are not under the jurisdiction of any state
(2.1) No Canadian ship shall dispose of a substance in an area of the sea referred to in paragraph 122(2)(g) unless (a) the substance is waste or other matter; and (b) the disposal is done in accordance with a Canadian permit or, if the substance was loaded in the territory of a state that is a contracting party, a permit issued under the Convention or the Protocol by that state. (3) Section 125 of the Act is amended by adding the following after subsection (3):
Disposal by Canadian ship in waters under foreign jurisdiction
(3.1) No Canadian ship shall dispose of a substance in an area of the sea referred to in paragraph 122(2)(f) unless (a) the substance is waste or other matter; (b) the substance was loaded in the foreign state that has jurisdiction over that area; (c) if the foreign state is a contracting party, the disposal is done in accordance with a permit issued under the Convention or the Protocol by that contracting party; and (d) if the foreign state is not a contracting party, that state has authorized the disposal and it is done in accordance with a Canadian permit. (4) Section 125 of the Act is amended by adding the following after subsection (5):
Exception
(6) This section does not apply in respect of any disposal that is authorized under the Canada Shipping Act.
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Convention concernant les oiseaux migr 23. (1) Subsection 126(1) of the French version of the Act is replaced by the following:
Incinération dans les eaux relevant du Canada
126. (1) Il est interdit de procéder à l’incinération de substances sur un navire ou sur une plate-forme ou un autre ouvrage dans un espace visé à l’un des alinéas 122(2)a) à e), sauf s’il s’agit de déchets produits à leur bord au cours de leur utilisation normale ou que l’incinération est effectuée conformément à un permis délivré au titre du paragraphe 128(2). (2) Section 126 of the Act is amended by adding the following after subsection (1):
Incineration by ship
(1.1) No ship shall incinerate a substance on board the ship in an area of the sea referred to in any of paragraphs 122(2)(a) to (e) unless (a) the substance is waste generated on board the ship during normal operations; or (b) the incineration is done in accordance with a permit issued under subsection 128(2). (3) Subsection 126(2) of the French version of the Act is replaced by the following:
Incinération dans les eaux relevant d’un État étranger
(2) Il est interdit de procéder à l’incinération de substances sur un navire canadien ou sur une plate-forme ou un autre ouvrage canadiens dans un espace visé aux alinéas 122(2)f) ou g), sauf s’il s’agit de déchets produits à leur bord au cours de leur utilisation normale ou que l’incinération est effectuée conformément à un permis délivré au titre du paragraphe 128(2). (4) Section 126 of the Act is amended by adding the following after subsection (2):
Incineration by Canadian ship in waters under foreign jurisdiction
(3) No Canadian ship shall, in an area of the sea referred to in paragraph 122(2)(f) or (g), incinerate a substance on board the ship unless (a) the substance is waste generated on board the ship during normal operations; or (b) the incineration is done in accordance with a permit issued under subsection 128(2). 24. Subsection 128(1) of the Act is replaced by the following:
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Exception
128. (1) Paragraphs 125(1)(a), (2)(a), (2.1)(a), (3)(a) and (3.1)(a) do not apply if a permit is issued under this section.
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25. Paragraph 130(1)(a) of the English version of the Act is replaced by the following: (a) it is necessary to avert a danger to human life or to a ship, an aircraft, a platform or another structure at sea in situations caused by stress of weather or in any other case that constitutes a danger to human life or a threat to a ship, an aircraft, a platform or another structure at sea; 26. Subsection 135(3) of the Act is amended by striking out the word “and” at the end of paragraph (a) and by adding the following after paragraph (b): (c) specifying acts or omissions that constitute a disposal for the purposes of paragraph (g) of the definition “disposal” in subsection 122(1); (d) specifying, for the purposes of paragraph (h) of the definition “disposal” in subsection 122(1), the operations that are deemed to be, or deemed not to be, the normal operations of a ship, an aircraft, a platform or another structure or of any equipment on a ship, an aircraft, a platform or another structure; (e) specifying, for the purposes of subsections 125(1) to (3.1), disposals that are deemed to be, or deemed not to be, disposals of substances referred to in paragraph (h) of the definition “disposal” in subsection 122(1), which specifications may refer, among other things, to any quantity or concentration of any substance or to any place or area; and (f) specifying, for the purposes of section 126, the operations that are deemed to be, or deemed not to be, normal operations of ships, including Canadian ships.
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Convention concernant les oiseaux migr 27. Section 136 of the English version of the Act is replaced by the following:
Costs and expenses recoverable
136. If the Minister directs an action to be taken by or on behalf of Her Majesty in right of Canada to remedy a condition or mitigate damage resulting from an offence under this Act that arises out of this Division, the costs and expenses of and incidental to taking that action, to the extent that they can be established to have been reasonably incurred in the circumstances, are recoverable by Her Majesty in right of Canada from the person or ship that committed the offence with costs in proceedings brought or taken therefor in the name of Her Majesty in any court of competent jurisdiction. 28. Section 216 of the Act is amended by adding the following in alphabetical order:
“foreign national” « étranger »
“foreign national” has the same meaning as in subsection 2(1) of the Immigration and Refugee Protection Act. 29. The Act is amended by adding the following after section 216:
Definition of “ship that is not a Canadian ship”
216.1 (1) For the purpose of subsections 217(6), 218(16) and (17) and 220(5.1) and section 275.1, a “ship that is not a Canadian ship” does not include a ship that (a) is not registered, listed or licensed under the Canada Shipping Act or under the laws of another state but is owned by one or more persons each of whom is (i) a Canadian citizen, (ii) in the case of a ship that is not required to be registered, listed or licensed under that Act, a person who is resident and domiciled in Canada, or (iii) a corporation incorporated under the laws of Canada or a province, that has its principal place of business in Canada: or (b) is not registered, listed or licensed under the Canada Shipping Act but is owned or operated by Her Majesty in right of Canada.
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Definition of “committed in the course of enforcement of this Act”
(2) For the purpose of subsections 217(4) and 271.1(2), sections 275.1 and 278.1 and subsections 279(1) and (3), “committed in the course of enforcement of this Act” means committed by or against a person who is engaged in carrying out duties or functions, or exercising a power, under this Act or a person acting under their direction and control.
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30. Section 217 of the Act is amended by adding the following after subsection (3): Powers in exclusive economic zone
(4) Every power — including arrest, entry, search and seizure — that may be exercised in Canada in respect of an offence under this Act or the Criminal Code may, in respect of an offence arising out of a contravention of Division 3 of Part 7 or of any regulation made under that Division, or in respect of an offence under the Criminal Code that is committed in the course of enforcement of this Act, be exercised in an area of the sea referred to in paragraph 122(2)(c) if the offence was committed in that area of the sea.
Exercising powers in cases of hot pursuit
(5) The powers referred to in subsection (4) may be exercised in an area of the sea referred to in paragraph 122(2)(g) if hot pursuit has been commenced in Canada or in an area of the sea referred to in any of paragraphs 122(2)(a) to (e) and (g).
When consent of Attorney General of Canada required
(6) The powers referred to in subsection (4) may not be exercised under that subsection or subsection (5) in relation to a ship that is not a Canadian ship, or to a foreign national who is on board such a ship, without the consent of the Attorney General of Canada. 31. (1) Paragraph 218(8)(a) of the Act is replaced by the following: (a) board any ship, platform or other structure in an area of the sea referred to in any of paragraphs 122(2)(a) to (e), or any aircraft in
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Convention concernant les oiseaux migr Canada, if the enforcement officer believes on reasonable grounds that the ship, platform or other structure or aircraft has on board a substance to be disposed of at sea; and (2) Subsection 218(9) of the Act is replaced by the following:
Enforcement officer and analyst to receive accommodation
(9) An enforcement officer who travels on a ship, aircraft, platform or other structure under paragraph (8)(b), and any analyst who accompanies the enforcement officer, shall be carried free of charge to and from the disposal site, and the person in command of the ship or aircraft or in charge of the platform or structure shall provide the enforcement officer and analyst with suitable accommodation and food free of charge. (3) Section 218 of the Act is amended by adding the following after subsection (14):
Inspections in exclusive economic zone
(15) For the purpose of verifying compliance with Division 3 of Part 7 and regulations made under that Division, subsections (1) to (14) also apply in respect of a place in an area of the sea referred to in paragraph 122(2)(c).
Consent of Minister required
(16) The consent of the Minister is required for the exercise in an area of the sea referred to in paragraph 122(2)(c) of any power under this section in relation to a ship that is not a Canadian ship.
Consent of Attorney General not required
(17) For greater certainty, the consent of the Attorney General of Canada is not required for the exercise of any power under this section in relation to a ship that is not a Canadian ship. 32. (1) Section 220 of the Act is amended by adding the following after subsection (5):
Exception in relation to ships that are not Canadian ships
(5.1) Despite subsection (4), an enforcement officer may exercise the powers described in subsection (3) without a warrant in relation to a ship that is not a Canadian ship if (a) the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be practical to obtain the warrant; and
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(b) the Attorney General of Canada has consented to the exercise of the powers without a warrant.
(2) Section 220 of the Act is amended by adding the following after subsection (7): Accommodation
(8) A person who is exercising powers described in subsection (3) on a ship, an aircraft, a platform or other structure shall be carried free of charge, and the person in command of the ship or aircraft or in charge of the platform or other structure shall provide the person exercising those powers with suitable accommodation and food free of charge. 33. The Act is amended by adding the following after section 222: ARREST WITHOUT WARRANT
Arrest without warrant
222.1 An enforcement officer may arrest without warrant a person or ship that the enforcement officer believes, on reasonable grounds, has committed an offence against this Act or the regulations, or that the enforcement officer finds committing or about to commit an offence against this Act or the regulations. 34. (1) Subsection 225(3) of the Act is replaced by the following:
Service of detention order
(3) A detention order made under subsection (1) in respect of a ship shall be served (a) by delivering the order to the master of the ship; or (b) if service cannot reasonably be effected in the manner provided for in paragraph (a), by leaving the order with the person being or appearing to be in command or charge of the ship or, if there is no such person, by placing the order on a conspicuous part of the ship.
Foreign state to be notified
(3.1) If a ship in respect of which a detention order is made under subsection (1) is registered in a foreign state, that state is to be notified that the order was made.
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Convention concernant les oiseaux migr (2) Paragraph 225(6)(b) of the Act is replaced by the following: (b) if the alleged offence involves the contravention of Division 3 of Part 7 or of any regulation made under that Division, Her Majesty in right of Canada is given security, in a form determined by the Attorney General of Canada, for payment of the maximum fine that might be imposed as a result of a conviction of the person or ship charged with that offence and of costs related to proceedings in connection with the charge or charges, or payment of any lesser amount that is approved by the Attorney General of Canada; (b.1) if the alleged offence involves the contravention of this Act or the regulations, other than a contravention referred to in paragraph (b), Her Majesty in right of Canada is given security for payment of the maximum fine that might be imposed as a result of a conviction of the person charged with that offence and of costs related to proceedings in connection with the charge, or payment of any lesser amount that is approved by the Minister or a person designated by the Minister for the purpose; or 35. The Act is amended by adding the following after section 225: DIRECTION OF SHIPS
Power to direct ship
225.1 (1) An enforcement officer may direct a ship that is in an area of the sea referred to in any of paragraphs 122(2)(a) to (d) and (g) to proceed, by the route and in the manner that the enforcement officer may specify, to any place specified by the enforcement officer if the enforcement officer has reasonable grounds to believe that (a) the ship is committing, has committed or is about to commit in an area of the sea referred to in any of paragraphs 122(2)(a) to (d) an offence arising out of a contravention of Division 3 of Part 7 or of any regulation made under that Division; or
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(b) a person on board the ship is committing, has committed or is about to commit such an offence in such an area and the ship was, is being or is about to be used in connection with the commission of the offence. Power to direct ship
(2) If a ship is in an area of the sea referred to in paragraph 122(2)(f), an enforcement officer may, with the consent of the foreign state that has jurisdiction in that area, direct the ship to proceed, by the route and in the manner that the enforcement officer may specify, to any place specified by the enforcement officer if the enforcement officer has reasonable grounds to believe that (a) the ship is committing, has committed or is about to commit in an area of the sea referred to in any of paragraphs 122(2)(a) to (d) an offence arising out of a contravention of Division 3 of Part 7 or of any regulation made under that Division; or (b) a person on board the ship is committing, has committed or is about to commit such an offence in such an area and the ship was, is being or is about to be used in connection with the commission of the offence. 36. The Act is amended by adding the following after section 271: ACTS COMMITTED OUTSIDE CANADA
Offences under this Act deemed committed in Canada
271.1 (1) An act or omission that is an offence arising out of a contravention of Division 3 of Part 7 or of any regulation made under that Division is deemed to have been committed in Canada if it is committed (a) in an area of the sea referred to in paragraph 122(2)(c); or (b) in an area of the sea referred to in paragraph 122(2)(g) in the course of hot pursuit that commenced while a ship was in an area of the sea referred to in any paragraphs 122(2)(a) to (e).
Offences under the Criminal Code deemed committed in Canada
(2) An act or omission that is committed in the course of enforcement of this Act and that would be an offence under the Criminal Code if it were committed in Canada, is deemed to have been committed in Canada if it is committed
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Convention concernant les oiseaux migr (a) in an area of the sea referred to in paragraph 122(2)(c); or (b) in an area of the sea referred to in paragraph 122(2)(g) in the course of hot pursuit that commenced while a ship was in an area of the sea referred to in any paragraphs 122(2)(a) to (e). 37. Section 272 of the Act is amended by adding the following after subsection (2):
Application in respect of ships
(3) For the purposes of this section, a ship is deemed to be a person in respect of every provision of this Act or the regulations that expressly applies to ships. 38. The Act is amended by adding the following after section 275:
When consent of Attorney General of Canada required
275.1 A proceeding that is commenced in respect of an offence arising out of a contravention of Division 3 of Part 7 or of any regulation made under that Division, or in respect of an offence under the Criminal Code that is committed in the course of enforcement of this Act, shall not be continued if the offence was committed in an area of the sea referred to in paragraph 122(2)(c) and the accused is either a ship that is not a Canadian ship or a foreign national who was on board such a ship when the offence was committed, unless the Attorney General of Canada consents to the continuation no later than eight days after the proceeding is commenced. 39. The Act is amended by adding the following after section 278:
Jurisdiction of justices and judges
278.1 A justice or judge in any territorial division in Canada has jurisdiction to authorize, in the same manner as if the offence had been committed in the territorial division, an arrest, an entry, a search or a seizure in relation to (a) an offence arising out of a contravention of Division 3 of Part 7 or of any regulation made under that Division that is committed in an area of the sea referred to in any of paragraphs 122(2)(c), (f) and (g); or
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(b) an offence under the Criminal Code that is committed in the course of enforcement of this Act in an area of the sea referred to in paragraph 122(2)(c) or in an area of the sea referred to in paragraph 122(2)(g) in the course of hot pursuit that commenced while a ship was in an area of the sea referred to in any paragraphs 122(2)(a) to (e). 40. (1) The portion of subsection 279(1) of the Act before paragraph (a) is replaced by the following: Jurisdiction of court
279. (1) If an offence arising out of a contravention of Division 3 of Part 7 or of any regulation made under that Division is committed in an area of the sea referred to in any of paragraphs 122(2)(a) to (e), or if an offence under the Criminal Code is committed in the course of enforcement of this Act in an area of the sea referred to in paragraph 122(2)(c), the offence
(2) The portion of subsection 279(3) of the Act before paragraph (a) is replaced by the following: Jurisdiction of court
(3) If an offence arising out of a contravention of Division 3 of Part 7 or of any regulation made under that Division is committed in an area of the sea referred to in paragraph 122(2)(f) or (g), or if an offence under the Criminal Code is committed in the course of enforcement of this Act in an area of the sea referred to in paragraph 122(2)(g) in the course of hot pursuit that commenced while a ship was in an area of the sea referred to in any paragraphs 122(2)(a) to (e), the offence
41. Section 280 of the Act is replaced by the following: Liability of directors, officers and agents
280. (1) If a corporation commits an offence under this Act or the regulations, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence, and is
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Convention concernant les oiseaux migr liable to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.
Liability of master and chief engineer of ship
(2) If a ship commits an offence under this Act or the regulations and the master or the chief engineer of the ship directed, authorized, assented to, acquiesced in or participated in the commission of the offence, the master or chief engineer, as the case may be, is a party to and guilty of the offence, and is liable to the punishment provided for the offence, whether or not the ship has been prosecuted or convicted.
Duties of directors and officers
280.1 (1) Every director and officer of a corporation shall take all reasonable care to ensure that the corporation complies with (a) this Act and the regulations, other than Division 3 of Part 7 and regulations made under that Division; and (b) orders and directions of, and prohibitions and requirements imposed by, the Minister, enforcement officers and review officers, other than those issued or imposed in connection with obligations or prohibitions under that Division or regulations made under that Division.
Duties of directors and officers — Division 3 of Part 7
(2) Every director and officer of a corporation who is in a position to direct or influence the corporation’s policies or activities in respect of its obligation to comply with Division 3 of Part 7, regulations made under that Division, and orders and directions of, and prohibitions and requirements imposed by, the Minister, enforcement officers and review officers in connection with obligations or prohibitions under that Division or those regulations, shall take all reasonable care to ensure that the corporation so complies.
Liability of directors and officers — Division 3 of Part 7
(3) If a corporation commits an offence arising out of a contravention of Division 3 of Part 7, a regulation made under that Division or an order or direction of, or prohibition or requirement imposed by, the Minister, an enforcement officer or a review officer in connection with an obligation or prohibition under that Division or a regulation made under that Division, every director and officer of the
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corporation who is in a position to direct or influence the corporation’s policies or activities in respect of conduct that is the subject-matter of the offence is a party to and guilty of the offence, and is liable to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted. Duties of masters and chief engineers
280.2 (1) The master and the chief engineer of a ship shall take all reasonable care to ensure that the ship complies with (a) Division 3 of Part 7 and regulations made under that Division; and (b) orders and directions of, and prohibitions and requirements imposed by, the Minister, enforcement officers and review officers in connection with obligations or prohibitions under that Division or those regulations.
Liability of master and chief engineer
(2) If a ship commits an offence arising out of a contravention of Division 3 of Part 7, a regulation made under that Division or an order or direction of, or prohibition or requirement imposed by, the Minister, an enforcement officer or a review officer in connection with an obligation or prohibition under that Division or a regulation made under that Division, the master and the chief engineer of the ship are a party to and guilty of the offence, and are liable to the punishment provided for the offence, whether or not the ship has been prosecuted or convicted.
Duties of owner
280.3 (1) Every owner of a ship shall take all reasonable care to ensure that the ship complies, and all persons on board the ship comply, with (a) Division 3 of Part 7 and regulations made under that Division; and (b) orders and directions of, and prohibitions and requirements imposed by, the Minister, enforcement officers and review officers in connection with obligations or prohibitions under that Division or those regulations.
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Liability of directors and officers of owners
(2) If a ship commits an offence arising out of a contravention of Division 3 of Part 7, a regulation made under that Division or an order or direction of, or prohibition or requirement imposed by, the Minister, an enforcement officer or a review officer in connection with an obligation or prohibition under that Division or a regulation made under that Division, every director or officer of a corporation that is an owner of the ship who is in a position to direct or influence the corporation’s policies or activities in respect of conduct that is the subject-matter of the offence is a party to and guilty of the offence, and is liable to the punishment provided for the offence, whether or not the ship has been prosecuted or convicted.
For greater certainty
280.4 For greater certainty, section 283 applies to a person who is a party to an offence under subsection 280.1(3), 280.2(2) or 280.3(2).
Directions
280.5 For the purpose of prosecuting a ship for contravening a direction made under section 225.1 or an order made under section 235, a direction or an order, as the case may be, that is given to the master or a crew member of the ship is deemed to have been given to the ship. 42. The Act is amended by adding the following after section 281:
Proceedings against ships
281.1 (1) Subject to subsection (2), the provisions of this Act or the Criminal Code relating to indictable or summary conviction offences that apply to persons apply also to ships, with any modifications that the circumstances require.
Service on ship and appearance at trial
(2) If a ship is charged with having committed an offence under this Act or the regulations, the summons may be served by leaving it with the owner, master or any officer of the ship or by posting the summons on some conspicuous part of the ship, and the ship may appear by counsel or representative. Despite the Criminal Code, if the ship does not so appear, a court may, on proof of service of the summons, proceed to hold the trial.
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COORDINATING AMENDMENTS 1994, c. 22
“Canadian vessel” « bâtiment canadien »
43. On the later of the coming into force of section 1 of the Canada Shipping Act, 2001, being chapter 26 of the Statutes of Canada, 2001, and subsection 1(2) of this Act, the definition “Canadian vessel” in subsection 2(1) of the Migratory Birds Convention Act, 1994 is replaced by the following:
“Canadian vessel” means a vessel (a) that is registered, listed or licensed under the Canada Shipping Act, 2001, (b) that is not registered, listed or licensed under the Canada Shipping Act, 2001 or under the laws of another state but is owned by one or more persons each of whom is (i) a Canadian citizen, (ii) in the case of a vessel that is not required to be registered, listed or licensed under that Act, a person who is resident and domiciled in Canada, or (iii) a corporation incorporated under the laws of Canada or a province, that has its principal place of business in Canada, or (c) that is not registered, listed or licensed under the Canada Shipping Act, 2001 but is owned or operated by Her Majesty in right of Canada;
1994, c. 22
44. On the later of the coming into force of section 1.1 of the Pilotage Act, as enacted by section 316 of the Canada Shipping Act, 2001, being chapter 26 of the Statutes of Canada, 2001, and subsection 1(2) of this Act, the definition “master” in subsection 2(1) of the Migratory Birds Convention Act, 1994 is replaced by the following:
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“master” « capitaine »
1994, c. 22
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“master” includes every person who has command or charge of a vessel but excludes a licensed pilot within the meaning of section 1.1 of the Pilotage Act; 45. On the later of the coming into force of section 1 of the Canada Shipping Act, 2001, being chapter 26 of the Statutes of Canada, 2001, and section 4 of this Act, subsection 5.1(3) of the Migratory Birds Convention Act, 1994 is replaced by the following:
(3) Subsections (1) and (2) do not apply if (a) the deposit is authorized under the Canada Shipping Act, 2001; or (b) the substance is of a type and quantity, and the deposit is made under conditions, authorized under an Act of Parliament other than the Canada Shipping Act, 2001, or authorized by the Minister for scientific purposes.
1994, c. 22
46. On the later of the coming into force of section 1 of the Canada Shipping Act, 2001, being chapter 26 of the Statutes of Canada, 2001, and section 4 of this Act, paragraphs 5.2(a) and (b) of the Migratory Birds Convention Act, 1994 are replaced by the following:
(a) wilfully destroy or cause to be destroyed a document, a record or data that is required to be kept under this Act or the Canada Shipping Act, 2001, or wilfully alter or cause to be altered such a document, a record or data with intent to mislead; (b) make or cause to be made a false entry, or omit to make or cause to be omitted to be made a required entry, in a document, a record or data that is required to be kept under this Act or the Canada Shipping Act, 2001;
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1994, c. 22
47. On the later of the coming into force of section 8 of the Public Service Modernization Act, being chapter 22 of the Statutes of Canada, 2003, and section 4 of this Act, paragraph 5.3(1)(a) of the English version of the Migratory Birds Convention Act, 1994 is replaced by the following:
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(a) the employee, acting in good faith and on the basis of reasonable belief, disclosed to a federal minister, or any employee of the federal public administration, that the employer or another person had contravened or had intended to contravene a provision of this Act or the regulations; 1994, c. 22
48. On the later of the coming into force of section 1 of the Canada Shipping Act, 2001, being chapter 26 of the Statutes of Canada, 2001, and section 15 of this Act, section 18.1 of the Migratory Birds Convention Act, 1994 is replaced by the following:
Documents, records and data
18.1 In a proceeding under this Act, a document, a record or data that is required to be kept under this Act or the Canada Shipping Act, 2001 is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in it.
1999, c. 33
49. On the later of the coming into force of section 1.1 of the Pilotage Act, as enacted by section 316 of the Canada Shipping Act, 2001, being chapter 26 of the Statutes of Canada, 2001, and section 18 of this Act, the definition “master” in subsection 122(1) of the Canadian Environmental Protection Act, 1999 is replaced by the following:
“master” « capitaine »
1999, c. 33
“master” means the person in command or charge of a ship, but does not include a licensed pilot, within the meaning of section 1.1 of the Pilotage Act. 50. On the later of the coming into force of section 1 of the Canada Shipping Act, 2001, being chapter 26 of the Statutes of Canada, 2001, and subsection 22(4) of this Act,
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Convention concernant les oiseaux migr subsection 125(6) of the Canadian Environmental Protection Act, 1999 is replaced by the following:
Exception
(6) This section does not apply in respect of any disposal that is authorized under the Canada Shipping Act, 2001.
1999, c. 33
51. On the later of the coming into force of section 1 of the Canada Shipping Act, 2001, being chapter 26 of the Statutes of Canada, 2001, and section 29 of this Act, paragraphs 216.1(1)(a) and (b) of the Canadian Environmental Protection Act, 1999 are replaced by the following: (a) that is not registered, listed or licensed under the Canada Shipping Act, 2001 or under the laws of another state but is owned by one or more persons each of whom is (i) a Canadian citizen, (ii) in the case of a vessel that is not required to be registered, listed or licensed under that Act, a person who is resident and domiciled in Canada, or (iii) a corporation incorporated under the laws of Canada or a province, that has its principal place of business in Canada; or (b) that is not registered, listed or licensed under the Canada Shipping Act, 2001 but is owned or operated by Her Majesty in right of Canada.
COMING INTO FORCE Order in council
52. The provisions of this Act, other than sections 43 to 51, and the provisions of any Act as enacted by this Act, come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 37 An Act to authorize the construction and maintenance of a bridge over the St. Lawrence River and a bridge over the Beauharnois Canal for the purpose of completing Highway 30
ASSENTED TO 3rd NOVEMBER, 2005 BILL S-31
SUMMARY This enactment authorizes the construction of two bridges required for the completion of Highway 30 in the Province of Quebec.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 37 An Act to authorize the construction and maintenance of a bridge over the St. Lawrence River and a bridge over the Beauharnois Canal for the purpose of completing Highway 30 [Assented to 3rd November, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Short title
1. This Act may be cited as the Highway 30 Completion Bridges Act.
Bridge over St. Lawrence River
2. (1) The Province of Quebec is authorized to construct and maintain a bridge for the movement of persons and vehicles over the St. Lawrence River between the municipality of Les Cèdres and the city of Salaberry-deValleyfield (Saint-Timothée sector).
Bridge over Beauharnois Canal
(2) The Province of Quebec is authorized to construct and maintain a bridge for the movement of persons and vehicles over the Beauharnois Canal between the city of Salaberry-deValleyfield (Saint-Timothée sector) and the city of Beauharnois.
Ancillary works
(3) The Province of Quebec is also authorized to construct and maintain approaches and other works ancillary to those bridges.
Approval before construction
3. (1) Construction of the bridges or ancillary works may not begin until (a) the following documents have been submitted to the Minister of Transport for examination by the Governor in Council:
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(i) plans and specifications for the proposed bridges and ancillary works, indicating in particular their vertical clearance and geodesic reference, (ii) a map indicating the proposed location of the bridges and ancillary works, and (iii) a bathymetric chart of the streams at the proposed location of the bridges; (b) any other document or information necessary for a full examination of the proposed construction of the bridges and ancillary works has been provided to the Minister of Transport; and (c) the location of the bridges and ancillary works, and the plans and specifications for them, have been approved by the Governor in Council. Change in location
(2) No change in the location of the bridges may be made without a new approval of the Governor in Council.
Change in plans or specifications
(3) No substantial change in the plans or specifications for the bridges or ancillary works may be made without a new approval of the Governor in Council.
Power to make regulations
4. The Governor in Council may, for the purposes of navigation and shipping on the St. Lawrence River and the Beauharnois Canal, make regulations respecting the construction and maintenance of the bridges and ancillary works authorized by this Act.
Application of other Acts
5. For greater certainty, nothing in this Act limits the application of the Canadian Environmental Assessment Act, the Navigable Waters Protection Act or any other Act of Parliament in respect of the construction and maintenance of the bridges and ancillary works authorized by this Act.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 36 An Act to authorize the Minister of Finance to make certain payments
ASSENTED TO 20th JULY, 2005 BILL C-48
RECOMMENDATION Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to authorize the Minister of Finance to make certain payments”.
SUMMARY This enactment authorizes the Minister of Finance to make certain payments out of the annual surplus in excess of $2 billion in respect of the fiscal years 2005-2006 and 2006-2007 for the purposes and in the aggregate amount specified. This enactment also provides that, for its purposes, the Governor in Council may authorize a minister to undertake a specified measure.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 36 An Act to authorize the Minister of Finance to make certain payments [Assented to 20th July, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Payments for fiscal year 20052006
1. (1) Subject to subsection (3), the Minister of Finance may, in respect of the fiscal year 2005-2006, make payments out of the Consolidated Revenue Fund up to the amount that is the difference between the amount that would, but for those payments, be the annual surplus as provided in the Public Accounts for that year prepared in accordance with sections 63 and 64 of the Financial Administration Act and $2 billion.
Payments for fiscal year 20062007
(2) Subject to subsection (3), the Minister of Finance may, in respect of the fiscal year 20062007, make payments out of the Consolidated Revenue Fund up to the amount that is the difference between the amount that would, but for those payments, be the annual surplus as provided in the Public Accounts for that year prepared in accordance with sections 63 and 64 of the Financial Administration Act and $2 billion.
Maximum amount
(3) The payments made under subsections (1) and (2) shall not exceed in the aggregate $4.5 billion.
Allocation
2. (1) The payments made under subsections 1(1) and (2) shall be allocated as follows: (a) for the environment, including for public transit and for an energy-efficient retrofit program for low-income housing, an amount not exceeding $900 million;
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Authorization of C
(b) for supporting training programs and enhancing access to post-secondary education, to benefit, among others, aboriginal Canadians, an amount not exceeding $1.5 billion; (c) for affordable housing, including housing for aboriginal Canadians, an amount not exceeding $1.6 billion; and (d) for foreign aid, an amount not exceeding $500 million.
Purposes and amounts of payments
(2) The Governor in Council may specify the particular purposes for which payments referred to in subsection (1) may be made and the amounts of those payments for the relevant fiscal year.
Authorization
3. For the purposes of this Act, the Governor in Council may, on any terms and conditions that the Governor in Council considers appropriate, authorize a minister to (a) develop and implement programs and projects; (b) enter into an agreement with the government of a province, a municipality or any other organization or any person; (c) make a grant or contribution or any other payment; (d) subject to the approval of Treasury Board, supplement any appropriation by Parliament; (e) incorporate a corporation any shares or memberships of which, on incorporation, would be held by, on behalf of or in trust for the Crown; or (f) acquire shares or memberships of a corporation that, on acquisition, would be held by, on behalf of or in trust for the Crown.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 22 An Act to amend the Criminal Code (mental disorder) and to make consequential amendments to other Acts
ASSENTED TO 19th MAY, 2005 BILL C-10
SUMMARY This enactment amends Part XX.1 of the Criminal Code governing persons found unfit to stand trial or not criminally responsible on account of mental disorder. The amendments, among other things, include (a) repealing unproclaimed provisions related to capping, dangerous mentally disordered accused and hospital orders; (b) expanding the authority of Review Boards by enabling them to order an assessment of the accused, adjourn hearings and protect the identity of victims and witnesses; (c) permitting the oral presentation of victim impact statements at disposition hearings and adjournments allowing the victim to prepare the statement; (d) permitting Review Boards to extend the time for holding a review hearing to a maximum of 24 months in certain circumstances; (e) permitting the court to hold an inquiry and order a judicial stay of proceedings for an accused found unfit to stand trial, if the accused is not likely to ever be fit to stand trial and does not pose a significant risk to the safety of the public and a stay is in the interests of the proper administration of justice; (f) specifying that the transfer provisions require the consent of the appropriate Attorneys General in all cases and enabling transfers of an accused who is not in custody; and (g) allowing peace officers arresting an accused who is in contravention of an assessment order or a disposition to release, detain, compel the appearance of or deliver the accused to a place specified in the order. This enactment also makes consequential amendments to other Acts, including the National Defence Act.
Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 22 An Act to amend the Criminal Code (mental disorder) and to make consequential amendments to other Acts [Assented to 19th May, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46
CRIMINAL CODE
1991, c. 43, s. 4
1. (1) Section 672.1 of the Criminal Code is renumbered as subsection 672.1(1).
1991, c. 43, s. 4
(2) The definition “assessment” in subsection 672.1(1) of the Act is replaced by the following:
“assessment” « évaluation »
“assessment” means an assessment by a medical practitioner or any other person who has been designated by the Attorney General as being qualified to conduct an assessment of the mental condition of the accused under an assessment order made under section 672.11 or 672.121, and any incidental observation or examination of the accused; (3) Section 672.1 of the Act is amended by adding the following after subsection (1):
Reference
(2) For the purposes of subsections 672.5(3) and (5), paragraph 672.86(1)(b) and subsections 672.86(2) and (2.1), 672.88(2) and 672.89(2), in respect of a territory or proceedings commenced at the instance of the Government of Canada and conducted by or on behalf of that Government, a reference to the Attorney General of a province shall be read as a reference to the Attorney General of Canada.
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1991, c. 43, s. 4; 1995, c. 22, s. 10 (Sch. I, s. 24)
2. Paragraph 672.11(e) of the Act is replaced by the following:
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(e) whether an order should be made under section 672.851 for a stay of proceedings, where a verdict of unfit to stand trial has been rendered against the accused. 3. The Act is amended by adding the following after section 672.12: Review Board may order assessment
672.121 The Review Board that has jurisdiction over an accused found not criminally responsible on account of mental disorder or unfit to stand trial may order an assessment of the mental condition of the accused of its own motion or on application of the prosecutor or the accused, if it has reasonable grounds to believe that such evidence is necessary to (a) make a recommendation to the court under subsection 672.851(1); or (b) make a disposition under section 672.54 in one of the following circumstances: (i) no assessment report on the mental condition of the accused is available, (ii) no assessment of the mental condition of the accused has been conducted in the last twelve months, or (iii) the accused has been transferred from another province under section 672.86.
1991, c. 43, s. 4
4. Subsection 672.13(2) of the Act is replaced by the following:
Form
(2) An assessment order may be in Form 48 or 48.1.
1991, c. 43, s. 4
5. Subsection 672.14(3) of the Act is replaced by the following:
Exception for compelling circumstances
(3) Despite subsections (1) and (2), a court or Review Board may make an assessment order that remains in force for sixty days if the court or Review Board is satisfied that compelling circumstances exist that warrant it.
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1991, c. 43, s. 4
6. Subsection 672.15(1) of the Act is replaced by the following:
Extension
672.15 (1) Subject to subsection (2), a court or Review Board may extend an assessment order, of its own motion or on the application of the accused or the prosecutor made during or at the end of the period during which the order is in force, for any further period that is required, in its opinion, to complete the assessment of the accused.
1991, c. 43, s. 4
7. (1) The portion of subsection 672.16(1) of the Act before paragraph (a) is replaced by the following:
Presumption against custody
672.16 (1) Subject to subsection (3), an accused shall not be detained in custody under an assessment order of a court unless
1991, c. 43, s. 4
(2) Subsection 672.16(2) of the Act is replaced by the following:
Presumption against custody — Review Board
(1.1) If the Review Board makes an order for an assessment of an accused under section 672.121, the accused shall not be detained in custody under the order unless (a) the accused is currently subject to a disposition made under paragraph 672.54(c); (b) the Review Board is satisfied on the evidence that custody is necessary to assess the accused, or that on the evidence of a medical practitioner custody is desirable to assess the accused and the accused consents to custody; or (c) custody of the accused is required in respect of any other matter or by virtue of any other provision of this Act.
Residency as a condition of disposition
(1.2) Subject to paragraphs (1.1)(b) and (c), if the accused is subject to a disposition made under paragraph 672.54(b) that requires the accused to reside at a specified place, an assessment ordered under section 672.121 shall require the accused to reside at the same place.
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Report of medical practitioner
(2) For the purposes of paragraphs (1)(a) and (1.1)(b), if the prosecutor and the accused agree, the evidence of a medical practitioner may be received in the form of a report in writing.
1991, c. 43, s. 4
(3) Subsection 672.16(3) of the English version of the Act is replaced by the following:
Presumption of custody in certain circumstances
(3) An assessment order made in respect of an accused who is detained under subsection 515(6) or 522(2) shall order that the accused be detained in custody under the same circumstances referred to in that subsection, unless the accused shows that custody is not justified under the terms of that subsection.
1991, c. 43, s. 4
8. Section 672.17 of the Act is replaced by the following:
Assessment order takes precedence over bail hearing
672.17 During the period that an assessment order made by a court in respect of an accused charged with an offence is in force, no order for the interim release or detention of the accused may be made by virtue of Part XVI or section 679 in respect of that offence or an included offence.
1991, c. 43, s. 4
9. Section 672.18 of the French version of the Act is replaced by the following:
Demande de modification
672.18 Lorsque la nécessité lui en est démontrée par le poursuivant ou l’accusé, le tribunal peut, pendant que l’ordonnance d’évaluation rendue par un tribunal est en cours de validité, modifier les conditions de celle-ci qui portent sur la mise en liberté provisoire de l’accusé ou sa détention, de la façon que le tribunal juge indiquée dans les circonstances.
1997, c. 18, s. 81
10. Section 672.191 of the Act is replaced by the following:
When assessment completed
672.191 An accused in respect of whom an assessment order is made shall appear before the court or Review Board that made the order as soon as practicable after the assessment is completed and not later than the last day of the period that the order is to be in force.
1991, c. 43, s. 4
11. (1) Subsection 672.2(2) of the Act is replaced by the following:
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Assessment report to be filed
(2) An assessment report shall be filed with the court or Review Board that ordered it, within the period fixed by the court or Review Board, as the case may be.
1991, c. 43, s. 4
(2) Subsection 672.2(4) of the Act is replaced by the following:
Copies of reports to accused and prosecutor
(4) Subject to subsection 672.51(3), copies of any report filed with a court or Review Board under subsection (2) shall be provided without delay to the prosecutor, the accused and any counsel representing the accused.
1991, c. 43, s. 4
12. Paragraph 672.21(3)(c) of the Act is repealed. 13. Section 672.33 of the Act is amended by adding the following after subsection (1):
Extension of time for holding inquiry
(1.1) Despite subsection (1), the court may extend the period for holding an inquiry where it is satisfied on the basis of an application by the prosecutor or the accused that the extension is necessary for the proper administration of justice. 14. Section 672.45 of the Act is amended by adding the following after subsection (1):
Transmittal of transcript to Review Board
(1.1) If the court does not hold a hearing under subsection (1), it shall send without delay, following the verdict, in original or copied form, any transcript of the court proceedings in respect of the accused, any other document or information related to the proceedings, and all exhibits filed with it, to the Review Board that has jurisdiction in respect of the matter, if the transcript, document, information or exhibits are in its possession.
1991, c. 43, s. 4
15. Subsection 672.47(3) of the Act is replaced by the following:
Disposition made by court
(3) Where a court makes a disposition under section 672.54 other than an absolute discharge in respect of an accused, the Review Board shall, not later than ninety days after the disposition was made, hold a hearing and make a disposition in respect of the accused.
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16. (1) Section 672.5 of the Act is amended by adding the following after subsection (5): Notice
(5.1) At the victim’s request, notice of the hearing and of the relevant provisions of the Act shall be given to the victim within the time and in the manner fixed by the rules of the court or Review Board.
1991, c. 43, s. 4
(1.1) The portion of subsection 672.5(8) of the Act before paragraph (a) is replaced by the following:
Assigning counsel
(8) If an accused is not represented by counsel, the court or Review Board shall, either before or at the time of the hearing, assign counsel to act for any accused
(2) Section 672.5 of the Act is amended by adding the following after subsection (13): Adjournment
(13.1) The Review Board may adjourn the hearing for a period not exceeding thirty days if necessary for the purpose of ensuring that relevant information is available to permit it to make or review a disposition or for any other sufficient reason.
Determination of mental condition of the accused
(13.2) On receiving an assessment report, the court or Review Board shall determine whether, since the last time the disposition in respect of the accused was made or reviewed there has been any change in the mental condition of the accused that may provide grounds for the discharge of the accused under paragraph 672.54(a) or (b) and, if there has been such a change, the court or Review Board shall notify every victim of the offence that they are entitled to file a statement in accordance with subsection (14).
1999, c. 25, s. 11
(3) Subsection 672.5(16) of the Act is replaced by the following:
Presentation of victim statement
(15.1) The court or Review Board shall, at the request of a victim, permit the victim to read a statement prepared and filed in accordance with subsection (14), or to present the statement in any other manner that the court or Review
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Code criminel (tr Board considers appropriate, unless the court or Review Board is of the opinion that the reading or presentation of the statement would interfere with the proper administration of justice.
Inquiry by court or Review Board
(15.2) The court or Review Board shall, as soon as practicable after a verdict of not criminally responsible on account of mental disorder is rendered in respect of an offence and before making a disposition under section 672.45 or 672.47, inquire of the prosecutor or a victim of the offence, or any person representing a victim of the offence, whether the victim has been advised of the opportunity to prepare a statement referred to in subsection (14).
Adjournment
(15.3) On application of the prosecutor or a victim or of its own motion, the court or Review Board may adjourn the hearing held under section 672.45 or 672.47 to permit the victim to prepare a statement referred to in subsection (14) if the court or Review Board is satisfied that the adjournment would not interfere with the proper administration of justice.
Definition of “victim”
(16) In subsections (14) and (15.1) to (15.3), “victim” has the same meaning as in subsection 722(4). 17. The Act is amended by adding the following after section 672.5:
Order restricting publication — victims of sexual offences
672.501 (1) Where a Review Board holds a hearing referred to in section 672.5 in respect of an accused who has been declared not criminally responsible on account of mental disorder or unfit to stand trial for an offence referred to in subsection 486(3), the Review Board shall make an order directing that any information that could identify a victim, or a witness who is under the age of eighteen years, shall not be published in any document or broadcast or transmitted in any way.
Order restricting publication — child pornography
(2) Where a Review Board holds a hearing referred to in section 672.5 in respect of an accused who has been declared not criminally responsible on account of mental disorder or unfit to stand trial for an offence referred to in section 163.1, a Review Board shall make an order directing that any information that could identify a witness who is under the age of
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eighteen years, or any person who is the subject of a representation, written material or a recording that constitutes child pornography within the meaning of section 163.1, shall not be published in any document or broadcast or transmitted in any way. Order restricting publication — other offences
(3) Where a Review Board holds a hearing referred to in section 672.5 in respect of an accused who has been declared not criminally responsible on account of mental disorder or unfit to stand trial for an offence other than the offences referred to in subsection (1) or (2), on application of the prosecutor, a victim or a witness, the Review Board may make an order directing that any information that could identify the victim or witness shall not be published in any document or broadcast or transmitted in any way if the Review Board is satisfied that the order is necessary for the proper administration of justice.
Order restricting publication
(4) An order made under any of subsections (1) to (3) does not apply in respect of the disclosure of information in the course of the administration of justice if it is not the purpose of the disclosure to make the information known in the community.
Application and notice
(5) An applicant for an order under subsection (3) shall (a) apply in writing to the Review Board; and (b) provide notice of the application to the prosecutor, the accused and any other person affected by the order that the Review Board specifies.
Grounds
(6) An applicant for an order under subsection (3) shall set out the grounds on which the applicant relies to establish that the order is necessary for the proper administration of justice.
Hearing may be held
(7) The Review Board may hold a hearing to determine whether an order under subsection (3) should be made, and the hearing may be in private.
Factors to be considered
(8) In determining whether to make an order under subsection (3), the Review Board shall consider
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Code criminel (tr (a) the right to a fair and public hearing; (b) whether there is a real and substantial risk that the victim or witness would suffer significant harm if their identity were disclosed; (c) whether the victim or witness needs the order for their security or to protect them from intimidation or retaliation; (d) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process; (e) whether effective alternatives are available to protect the identity of the victim or witness; (f) the salutary and deleterious effects of the proposed order; (g) the impact of the proposed order on the freedom of expression of those affected by it; and (h) any other factor that the Review Board considers relevant.
Conditions
(9) An order made under subsection (3) may be subject to any conditions that the Review Board thinks fit.
Publication of application prohibited
(10) Unless the Review Board refuses to make an order under subsection (3), no person shall publish in any document or broadcast or transmit in any way (a) the contents of an application; (b) any evidence taken, information given or submissions made at a hearing under subsection (7); or (c) any other information that could identify the person to whom the application relates as a victim or witness in the proceedings.
Offence
(11) Every person who fails to comply with an order made under any of subsections (1) to (3) is guilty of an offence punishable on summary conviction.
Application of order
(12) For greater certainty, an order referred to in subsection (11) also prohibits, in relation to proceedings taken against any person who fails
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to comply with the order, the publication in any document or the broadcasting or transmission in any way of information that could identify a victim or witness whose identity is protected by the order. 1991, c. 43, s. 4
18. The portion of subsection 672.51(11) of the Act before paragraph (a) is replaced by the following:
Prohibition on publication
(11) No person shall publish in any document or broadcast or transmit in any way
1991, c. 43, s. 4
19. Subsection 672.52(2) of the Act is replaced by the following:
Transmittal of transcript to Review Board
(2) If a court holds a disposition hearing under subsection 672.45(1), whether or not it makes a disposition, it shall send without delay to the Review Board that has jurisdiction in respect of the matter, in original or copied form, a transcript of the hearing, any other document or information related to the hearing, and all exhibits filed with it, if the transcript, document, information or exhibits are in its possession.
1991, c. 43, s. 4
20. The portion of section 672.54 of the Act before paragraph (a) is replaced by the following:
Dispositions that may be made
672.54 Where a court or Review Board makes a disposition under subsection 672.45(2) or section 672.47 or 672.83, it shall, taking into consideration the need to protect the public from dangerous persons, the mental condition of the accused, the reintegration of the accused into society and the other needs of the accused, make one of the following dispositions that is the least onerous and least restrictive to the accused:
1999, c. 25, s. 12
21. Section 672.541 of the Act is replaced by the following:
Victim impact statement
672.541 When a verdict of not criminally responsible on account of mental disorder has been rendered in respect of an accused, the court or Review Board shall, at a hearing held under section 672.45, 672.47, 672.81 or 672.82, take into consideration any statement filed in accordance with subsection 672.5(14) in determining the appropriate disposition or conditions under
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1991, c. 43, s. 4
22. Subsection 672.55(2) of the Act is repealed.
1991, c. 43, s. 4
23. Section 672.63 of the Act is replaced by the following:
Effective date of disposition
672.63 A disposition shall come into force on the day on which it is made or on any later day that the court or Review Board specifies in it, and shall remain in force until the Review Board holds a hearing to review the disposition and makes another disposition. 24. The heading before section 672.64 and sections 672.64 to 672.66 of the Act, as enacted by section 4 of chapter 43 of the Statutes of Canada, 1991, are repealed.
1991, c. 43, s. 4; 1995, c. 22, s. 10 (Sch. I, s. 25)
25. Subsection 672.67(2) of the Act is replaced by the following:
Custodial disposition by court
(2) Where a court imposes a custodial disposition on an accused who is, or thereby becomes, a dual status offender, the disposition takes precedence over any prior sentence of imprisonment pending any placement decision by the Review Board.
1991, c. 43, s. 4
26. Sections 672.79 and 672.8 of the Act are repealed.
1991, c. 43, s. 4
27. (1) Subsection 672.81(1) of the French version of the Act is replaced by the following:
Révisions
672.81 (1) La commission d’examen qui a rendu une décision à l’égard d’un accusé tient une nouvelle audience au plus tard douze mois après la décision et à l’intérieur de chaque période de douze mois suivante tant que la décision rendue est en vigueur, à l’exception de la décision prononçant une libération inconditionnelle en vertu de l’alinéa 672.54a).
1991, c. 43, s. 4
(2) Subsection 672.81(2) of the Act is replaced by the following:
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Extension on consent
(1.1) Despite subsection (1), the Review Board may extend the time for holding a hearing to a maximum of twenty-four months after the making or reviewing of a disposition if the accused is represented by counsel and the accused and the Attorney General consent to the extension.
Extension for serious personal violence offence
(1.2) Despite subsection (1), at the conclusion of a hearing under this section the Review Board may, after making a disposition, extend the time for holding a subsequent hearing under this section to a maximum of twenty-four months if
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(a) the accused has been found not criminally responsible for a serious personal injury offence; (b) the accused is subject to a disposition made under paragraph 672.54(c); and (c) the Review Board is satisfied on the basis of any relevant information, including disposition information within the meaning of subsection 672.51(1) and an assessment report made under an assessment ordered under paragraph 672.121(a), that the condition of the accused is not likely to improve and that detention remains necessary for the period of the extension.
Definition of “serious personal injury offence”
(1.3) For the purposes of subsection (1.2), “serious personal injury offence” means (a) an indictable offence involving (i) the use or attempted use of violence against another person, or (ii) conduct endangering or likely to endanger the life or safety of another person or inflicting or likely to inflict severe psychological damage upon another person; or (b) an indictable offence referred to in section 151, 152, 153, 153.1, 155, 160, 170, 171, 172, 271, 272 or 273 or an attempt to commit such an offence.
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Notice
(1.4) If the Review Board extends the time for holding a hearing under subsection (1.2), it shall provide notice of the extension to the accused, the prosecutor and the person in charge of the hospital where the accused is detained.
Appeal
(1.5) A decision by the Review Board to extend the time for holding a hearing under subsection (1.2) is deemed to be a disposition for the purpose of sections 672.72 to 672.78.
Additional mandatory reviews in custody cases
(2) The Review Board shall hold a hearing to review any disposition made under paragraph 672.54(b) or (c) as soon as practicable after receiving notice that the person in charge of the place where the accused is detained or directed to attend requests the review.
Review in case of increase on restrictions on liberty
(2.1) The Review Board shall hold a hearing to review a decision to significantly increase the restrictions on the liberty of the accused, as soon as practicable after receiving the notice referred to in subsection 672.56(2).
1991, c. 43, s. 4
28. Subsection 672.82(1) of the Act is replaced by the following:
Discretionary review
672.82 (1) A Review Board may hold a hearing to review any of its dispositions at any time, of its own motion or at the request of the accused or any other party.
Review Board to provide notice
(1.1) Where a Review Board holds a hearing under subsection (1) of its own motion, it shall provide notice to the prosecutor, the accused and any other party.
1997, c. 18, s. 90
29. Subsection 672.83(2) of the Act is repealed.
1991, c. 43, s. 4
30. Section 672.84 of the Act is repealed. 31. The Act is amended by adding the following before section 672.85: POWER TO COMPEL APPEARANCE
1991, c. 43, s. 4
32. (1) The portion of section 672.85 of the Act before paragraph (a) is replaced by the following:
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Bringing accused before Review Board
672.85 For the purpose of bringing the accused in respect of whom a hearing is to be held before the Review Board, including in circumstances in which the accused did not attend a previous hearing in contravention of a summons or warrant, the chairperson
1991, c. 43, s. 4
(2) Paragraph 672.85(b) of the Act is replaced by the following:
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(b) may, if the accused is not in custody, issue a summons or warrant to compel the accused to appear at the hearing at the time and place fixed for it. 33. The Act is amended by adding the following after section 672.85: STAY OF PROCEEDINGS Recommendation by Review Board
672.851 (1) The Review Board may, of its own motion, make a recommendation to the court that has jurisdiction in respect of the offence charged against an accused found unfit to stand trial to hold an inquiry to determine whether a stay of proceedings should be ordered if (a) the Review Board has held a hearing under section 672.81 or 672.82 in respect of the accused; and (b) on the basis of any relevant information, including disposition information within the meaning of subsection 672.51(1) and an assessment report made under an assessment ordered under paragraph 672.121(a), the Review Board is of the opinion that (i) the accused remains unfit to stand trial and is not likely to ever become fit to stand trial, and (ii) the accused does not pose a significant threat to the safety of the public.
Notice
(2) If the Review Board makes a recommendation to the court to hold an inquiry, the Review Board shall provide notice to the accused, the prosecutor and any party who, in the opinion of the Review Board, has a substantial interest in protecting the interests of the accused.
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Inquiry
(3) As soon as practicable after receiving the recommendation referred to in subsection (1), the court may hold an inquiry to determine whether a stay of proceedings should be ordered.
Court may act on own motion
(4) A court may, of its own motion, conduct an inquiry to determine whether a stay of proceedings should be ordered if the court is of the opinion, on the basis of any relevant information, that (a) the accused remains unfit to stand trial and is not likely to ever become fit to stand trial; and (b) the accused does not pose a significant threat to the safety of the public.
Assessment order
(5) If the court holds an inquiry under subsection (3) or (4), it shall order an assessment of the accused.
Application
(6) Section 672.51 applies to an inquiry of the court under this section.
Stay
(7) The court may, on completion of an inquiry under this section, order a stay of proceedings if it is satisfied (a) on the basis of clear information, that the accused remains unfit to stand trial and is not likely to ever become fit to stand trial; (b) that the accused does not pose a significant threat to the safety of the public; and (c) that a stay is in the interests of the proper administration of justice.
Proper administration of justice
(8) In order to determine whether a stay of proceedings is in the interests of the proper administration of justice, the court shall consider any submissions of the prosecutor, the accused and all other parties and the following factors: (a) the nature and seriousness of the alleged offence; (b) the salutary and deleterious effects of the order for a stay of proceedings, including any effect on public confidence in the administration of justice;
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(c) the time that has elapsed since the commission of the alleged offence and whether an inquiry has been held under section 672.33 to decide whether sufficient evidence can be adduced to put the accused on trial; and (d) any other factor that the court considers relevant. Effect of stay
(9) If a stay of proceedings is ordered by the court, any disposition made in respect of the accused ceases to have effect. If a stay of proceedings is not ordered, the finding of unfit to stand trial and any disposition made in respect of the accused remain in force, until the Review Board holds a disposition hearing and makes a disposition in respect of the accused under section 672.83.
Appeal
672.852 (1) The Court of Appeal may allow an appeal against an order made under subsection 672.851(7) for a stay of proceedings, if the Court of Appeal is of the opinion that the order is unreasonable or cannot be supported by the evidence.
Effect
(2) If the Court of Appeal allows the appeal, it may set aside the order for a stay of proceedings and restore the finding that the accused is unfit to stand trial and the disposition made in respect of the accused.
1991, c. 43, s. 4
34. (1) Paragraph 672.86(1)(b) of the Act is replaced by the following: (b) the Attorney General of the province to which the accused is being transferred, or an officer authorized by that Attorney General, and the Attorney General of the province from which the accused is being transferred, or an officer authorized by that Attorney General, give their consent.
1991, c. 43, s. 4
(2) Subsection 672.86(3) of the Act is replaced by the following:
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Code criminel (tr (2.1) An accused who is not detained in custody may be transferred to any other place in Canada where (a) the Review Board of the province from which the accused is being transferred recommends a transfer for the purpose of the reintegration of the accused into society or the recovery or treatment of the accused; and (b) the Attorney General of the province to which the accused is being transferred, or an officer authorized by that Attorney General, and the Attorney General of the province from which the accused is being transferred, or an officer authorized by that Attorney General, give their consent.
Order
(3) Where an accused is being transferred in accordance with subsection (2.1), the Review Board of the province from which the accused is being transferred shall, by order, (a) direct that the accused be taken into custody and transferred pursuant to a warrant under subsection (2); or (b) direct that the accused attend at a specified place in Canada, subject to any conditions that the Review Board of the province to or from which the accused is being transferred considers appropriate.
1997, c. 18, s. 91
35. Section 672.9 of the French version of the Act is replaced by the following:
Exécution en tout lieu au Canada
672.9 Le mandat délivré à l’égard d’un accusé visé par une décision ou une ordonnance d’évaluation ou tout acte de procédure qui se rattache à celle-ci peut être exécuté ou signifié en tout lieu au Canada à l’extérieur de la province où la décision ou l’ordonnance a été rendue comme s’il avait été délivré dans cette province.
1991, c. 43, s. 4
36. Sections 672.91 to 672.94 of the Act are replaced by the following:
Arrest without warrant for contravention of disposition
672.91 A peace officer may arrest an accused without a warrant at any place in Canada if the peace officer has reasonable grounds to believe that the accused has contravened or wilfully
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failed to comply with the assessment order or disposition or any condition of it, or is about to do so. Release or delivery of accused subject to paragraph 672.54(b) disposition order
672.92 (1) If a peace officer arrests an accused under section 672.91 who is subject to a disposition made under paragraph 672.54(b) or an assessment order, the peace officer, as soon as practicable, may release the accused from custody and (a) issue a summons or appearance notice compelling the accused’s appearance before a justice; and (b) deliver the accused to the place specified in the disposition or assessment order.
No release
(2) A peace officer shall not release an accused under subsection (1) if the peace officer believes, on reasonable grounds, (a) that it is necessary in the public interest that the accused be detained in custody having regard to all the circumstances, including the need to (i) establish the identity of the accused, (ii) establish the terms and conditions of a disposition made under section 672.54 or of an assessment order, (iii) prevent the commission of an offence, or (iv) prevent the accused from contravening or failing to comply with the disposition or assessment order; (b) that the accused is subject to a disposition or an assessment order of a court, or Review Board, of another province; or (c) that, if the accused is released from custody, the accused will fail to attend, as required, before a justice.
Accused to be brought before justice
(3) If a peace officer does not release the accused, the accused shall be taken before a justice having jurisdiction in the territorial division in which the accused is arrested, without unreasonable delay and in any event within twenty-four hours after the arrest.
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Accused subject to paragraph 672.54(c) disposition order
(4) If a peace officer arrests an accused under section 672.91 who is subject to a disposition under paragraph 672.54(c), the accused shall be taken before a justice having jurisdiction in the territorial division in which the accused is arrested without unreasonable delay and, in any event, within twenty-four hours.
Justice not available
(5) If a justice described in subsection (3) or (4) is not available within twenty-four hours after the arrest, the accused shall be taken before a justice as soon as practicable.
Where justice to release accused
672.93 (1) A justice shall release an accused who is brought before the justice under section 672.92 unless the justice is satisfied that there are reasonable grounds to believe that the accused has contravened or failed to comply with a disposition or an assessment order.
Notice
(1.1) If the justice releases the accused, notice shall be given to the court or Review Board, as the case may be, that made the disposition or assessment order.
Order of justice pending decision of Review Board
(2) If the justice is satisfied that there are reasonable grounds to believe that the accused has contravened or failed to comply with a disposition or an assessment order, the justice, pending a hearing of a Review Board with respect to the disposition or a hearing of a court or Review Board with respect to the assessment order, may make an order that is appropriate in the circumstances in relation to the accused, including an order that the accused be returned to a place that is specified in the disposition or assessment order. If the justice makes an order under this subsection, notice shall be given to the court or Review Board, as the case may be, that made the disposition or assessment order.
Powers of Review Board
672.94 Where a Review Board receives a notice given under subsection 672.93(1.1) or (2), it may exercise the powers and shall perform the duties mentioned in sections 672.5 and 672.81 to 672.83 as if the Review Board were reviewing a disposition.
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1995, c. 39, s. 154; 1996, c. 19, s. 73; 1999, c. 33, s. 346; 2001, c. 41, s. 32
37. The schedule to Part XX.1 of the Act, as enacted by section 4 of chapter 43 of the Statutes of Canada, 1991, is repealed.
2002, c. 13, s. 63
38. Paragraph (b) of the definition “sentence” in section 673 of the Act is replaced by the following:
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(b) an order made under subsection 109(1) or 110(1), section 161, subsection 164.2(1), 194(1) or 259(1) or (2), section 261 or 462.37, subsection 491.1(2), 730(1) or 737(3) or (5) or section 738, 739, 742.1, 742.3, 743.6, 745.4 or 745.5, 39. The heading before section 747 and sections 747 to 747.8 of the Act, as enacted by section 6 of chapter 22 of the Statutes of Canada, 1995, are repealed. 1991, c. 43, s. 8; 1995, c. 22, s. 10 (Sch. I, s. 36)
40. Form 48 in Part XXVIII of the Act is replaced by the following: FORM 48 (Section 672.13) ASSESSMENT ORDER OF THE COURT Canada, Province of (territorial division) Whereas I have reasonable grounds to believe that evidence of the mental condition of (name of accused), who has been charged with ...., may be necessary to determine * [ ] whether the accused is unfit to stand trial [ ] whether the accused suffered from a mental disorder so as to exempt the accused from criminal responsibility by virtue of subsection 16(1) of the Criminal Code at the time of the act or omission charged against the accused
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Code criminel (tr [ ] whether the balance of the mind of the accused was disturbed at the time of commission of the alleged offence, if the accused is a female person charged with an offence arising out of the death of her newly-born child [ ] if a verdict of unfit to stand trial or a verdict of not criminally responsible on account of mental disorder has been rendered in respect of the accused, the appropriate disposition to be made in respect of the accused pursuant to section 672.54 or 672.58 of the Criminal Code [ ] if a verdict of unfit to stand trial has been rendered in respect of the accused, whether the court should order a stay of proceedings under section 672.851 of the Criminal Code I hereby order an assessment of the mental condition of (name of accused) to be conducted by/at (name of person or service by whom or place where assessment is to be made) for a period of .................... days. This order is to be in force for a total of ............... days, including travelling time, during which time the accused is to remain * [ ] in custody at (place where accused is to be detained) [ ] out of custody, on the following conditions: (set out conditions, if applicable) *
Check applicable option.
Dated this ............... day of ............... A.D. ....., at ............... .
........................................ (Signature of justice or judge or clerk of the court, as the case may be)
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ASSESSMENT ORDER OF THE REVIEW BOARD Canada, Province of (territorial division) Whereas I have reasonable grounds to believe that evidence of the mental condition of (name of accused), who has been charged with ...., may be necessary to * [ ] if a verdict of unfit to stand trial or a verdict of not criminally responsible on account of mental disorder has been rendered in respect of the accused, make a disposition under section 672.54 of the Criminal Code [ ] if a verdict of unfit to stand trial has been rendered in respect of the accused, determine whether the Review Board should make a recommendation to the court that has jurisdiction in respect of the offence charged against the accused to hold an inquiry to determine whether a stay of proceedings should be ordered in accordance with section 672.851 of the Criminal Code I hereby order an assessment of the mental condition of (name of accused) to be conducted by/at (name of person or service by whom or place where assessment is to be made) for a period of .................... days. This order is to be in force for a total of ............... days, including travelling time, during which time the accused is to remain * [ ] in custody at (place where accused is to be detained) [ ] out of custody, on the following conditions: (set out conditions, if applicable) *
Check applicable option.
Dated this ............... day of ............... A.D. ....., at ............... .
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1991, c. 43, s. 8; 1995, c. 22, s. 10 (Sch. I, s. 37)
41. Form 51 in Part XXVIII of the Act is repealed.
Replacement of “audition” with “audience”
42. The French version of the Act is amended by replacing the words “audition” and “auditions” with the words “audience” and “audiences”, respectively, wherever they occur in the following provisions: (a) section 672.33; (b) section 672.43; (c) the heading before section 672.45 and subsections 672.45(1) and (2); (d) subsection 672.46(1); (e) subsections 672.47(1) and (2); (f) section 672.48; (g) subsections 672.5(1) to (3), (5), (6), (9), (10), (12) and (13); (h) subsections 672.51(6), (8) and (11); (i) subsection 672.52(1); (j) subsections 672.69(2) and (3); (k) paragraph 672.74(2)(c); (l) subsection 672.81(3); (m) subsection 672.83(1); and (n) paragraph 672.85(a).
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CONSEQUENTIAL AMENDMENTS 1991, c. 43
AN ACT TO AMEND THE CRIMINAL CODE (MENTAL DISORDER) AND TO AMEND THE NATIONAL DEFENCE ACT AND THE YOUNG OFFENDERS ACT IN CONSEQUENCE THEREOF
43. (1) Subsection 10(1) of An Act to amend the Criminal Code (mental disorder) and to amend the National Defence Act and the Young Offenders Act in consequence thereof, chapter 43 of the Statutes of Canada, 1991, is replaced by the following: Lieutenant Governor warrants or orders remain in force
10. (1) Any order for detention of an accused or accused person made under section 614, 615 or 617 of the Criminal Code or section 200 or 201 of the National Defence Act, as those sections read immediately before the coming into force of section 3 or 18 of this Act, shall continue in force until an order is made by a court or Review Board under section 672.54 of the Criminal Code. (2) Subsection 10(3) of the Act is amended by adding the word “and” at the end of paragraph (a) and by repealing paragraphs (c) and (d). (3) Subsections 10(4) to (8) of the Act are repealed.
1995, c. 22
AN ACT TO AMEND THE CRIMINAL CODE (SENTENCING) AND OTHER ACTS IN CONSEQUENCE THEREOF
44. Subsection 7(2) of An Act to amend the Criminal Code (sentencing) and other Acts in consequence thereof, chapter 22 of the Statutes of Canada, 1995, is repealed. 1999, c. 5
AN ACT TO AMEND THE CRIMINAL CODE, THE CONTROLLED DRUGS AND SUBSTANCES ACT AND THE CORRECTIONS AND CONDITIONAL RELEASE ACT 45. Section 51 of An Act to amend the Criminal Code, the Controlled Drugs and Substances Act and the Corrections and
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1995, c. 22
51. On the later of the day on which subsection 5(2) of An Act to amend the Criminal Code (sentencing) and other Acts in consequence thereof, chapter 22 of the Statutes of Canada, 1995, comes into force and the day on which section 25 of this Act comes into force, paragraph (b) of the definition “sentence” in section 673 of the Criminal Code is replaced by the following: (b) an order made under subsection 100(1) or (2), section 161, subsection 194(1) or 259(1) or (2), section 261 or 462.37, subsection 491.1(2) or 730(1) or section 737, 738, 739, 742.1, 742.3, 743.6, 745.4 or 745.5,
1999, c. 25
AN ACT TO AMEND THE CRIMINAL CODE (VICTIMS OF CRIME) AND ANOTHER ACT IN CONSEQUENCE
46. Subsection 29(2) of An Act to amend the Criminal Code (victims of crime) and another Act in consequence, chapter 25 of the Statutes of Canada, 1999, is repealed. R.S., c. N-5
NATIONAL DEFENCE ACT 47. Section 149.1 of the National Defence Act and the heading before it, as enacted by section 13 of chapter 43 of the Statutes of Canada, 1991, are repealed.
1991, c. 43, s. 18
48. Subsection 202.12(2) of the Act is replaced by the following:
Extension of time for holding inquiry
(1.1) Despite paragraph (1)(a), the Chief Military Judge may extend the period for holding an inquiry if the Chief Military Judge is satisfied on the basis of an application by the Director of Military Prosecutions or the accused person that the extension is necessary for the proper administration of justice.
Where prima facie case not made
(2) If, on the completion of an inquiry held pursuant to this section, the court martial is satisfied that sufficient admissible evidence
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cannot be adduced to put the accused person on trial, the court martial shall find the accused person not guilty of the charge. 49. The Act is amended by adding the following after section 202.12: Recommendation of Review Board
202.121 (1) The Review Board may, of its own motion, make a recommendation to the Chief Military Judge to cause a court martial to be convened for holding an inquiry to determine whether a stay of proceedings should be ordered in respect of an accused person found unfit to stand trial if (a) the Review Board has held a hearing under section 672.81 or 672.82 of the Criminal Code in respect of the accused person; and (b) on the basis of any relevant information, including disposition information within the meaning of the regulations and an assessment report made under an assessment ordered by the Review Board under paragraph 672.121(a) of the Criminal Code, the Review Board is of the opinion that (i) the accused person remains unfit to stand trial and is not likely to ever become fit to stand trial, and (ii) the accused person does not pose a significant threat to the safety of the public.
Notice
(2) If the Review Board makes a recommendation referred to in subsection (1), the Review Board shall provide notice to the accused person, the Director of Military Prosecutions, the Chief Military Judge and any other party who, in the opinion of the Review Board, has a substantial interest in protecting the interests of the accused person.
Obligation of court martial
(3) As soon as practicable after receiving the notice referred to in subsection (2), the Chief Military Judge shall cause the Court Martial Administrator to convene a Standing Court Martial, if the accused person is an officer or a non-commissioned member, or a Special General Court Martial in any other case, for the purpose of determining whether an inquiry should be held to determine whether a stay of
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Inquiry may be conducted
(4) Subject to the regulations, a court martial having jurisdiction over an accused person may, of its own motion, conduct an inquiry to determine whether a stay of proceedings should be ordered if the court martial is of the opinion, on the basis of any relevant information, that (a) the accused person remains unfit to stand trial and is not likely to ever become fit to stand trial; and (b) the accused person does not pose a significant threat to the safety of the public.
Power to order an assessment
(5) Subject to the regulations, if a court martial has reasonable grounds to believe that evidence of the mental condition of an accused person is necessary for the purpose of determining whether a stay of proceedings should be ordered, the court martial may make an order for an assessment of the accused person.
Assessment order
(6) If the court martial holds an inquiry under subsection (3) or (4), it shall order an assessment of the accused person.
Stay
(7) The court martial may, on completion of an inquiry under this section, order a stay of proceedings if it is satisfied (a) on the basis of clear information, that the accused person remains unfit to stand trial and is not likely to ever become fit to stand trial; (b) that the accused does not pose a significant threat to the safety of the public; and (c) that a stay is in the interests of the proper administration of justice.
Proper administration of justice
(8) In order to determine whether a stay of proceedings is in the interests of the proper administration of justice, the court martial shall consider any submissions of the prosecutor, the accused person and all other parties and the following factors: (a) the nature and seriousness of the alleged offence;
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(b) the salutary and deleterious effects of the order for a stay of proceedings, including the effect on public confidence in the administration of justice; (c) the time that has elapsed since the commission of the alleged offence and whether an inquiry has been held under section 202.12 to decide whether sufficient evidence can be adduced to put the accused person on trial; and (d) any other factor that the court martial considers relevant. Effect of stay
(9) If a stay of proceedings is ordered by the court martial, any disposition made in respect of the accused person ceases to have effect. If a stay of proceedings is not ordered, the finding of unfit to stand trial and any disposition made in respect of the accused person remain in force, until the Review Board holds a disposition hearing and makes a disposition in respect of the accused person, in exercising a power under section 672.83 of the Criminal Code.
1991, c. 43, s. 18; 1998, c. 35, s. 52(E)
50. The portion of subsection 202.17(1) of the Act before paragraph (a) is replaced by the following:
Conditions for custody
202.17 (1) An accused person shall not be placed in custody under an assessment order made by a court martial under this Division unless
1998, c. 35, s. 53
51. Subsection 202.18(1) of the Act is replaced by the following:
No custody or release orders during assessment
202.18 (1) During the period that an assessment order made by a court martial under this Division is in force, no order may be made for custody or release from custody of the accused person under any provision of Division 3 or for release from detention or imprisonment under any provision of Division 10 in respect of that offence or an included offence.
1991, c. 43, s. 18
52. Subsection 202.19(1) of the Act is replaced by the following:
Assessment report
202.19 (1) An assessment order made by a court martial under this Division may require the person who makes the assessment to submit in writing an assessment report on the mental condition of the accused person.
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1991, c. 43, s. 18
53. Section 202.2 of the Act is replaced by the following:
Effective date of disposition
202.2 A disposition made in respect of an accused person under section 201, 202 or 202.16 shall come into force on the day that it is made or on any later day that the court martial specifies in it, and shall remain in force until the Review Board of the appropriate province holds a hearing and makes a disposition under section 672.83 of the Criminal Code.
1991, c. 43, s. 18
54. Paragraph 202.21(3)(a) of the Act is replaced by the following: (a) makes a disposition under paragraph 201(1)(b) or 202.16(1)(c) in respect of an accused person, that disposition takes precedence over any prior sentence of imprisonment or detention of the accused person; or
1991, c. 43, s. 18
55. Subsection 202.22(3) of the Act is replaced by the following:
Transmittal of transcript to Review Board
(3) If a court martial holds a hearing under subsection 200(2) or 202.15(1), whether or not it makes a disposition, it shall send without delay to the Review Board of the appropriate province, in original or copied form, a transcript of the hearing, any document or information relating to the hearing and all exhibits filed with it, if the transcript, document, information or exhibits are in its possession.
Transmittal of transcript to Review Board
(3.1) If the court martial does not hold a hearing referred to in subsection (3), it shall send without delay to the Review Board of the appropriate province, following a verdict of unfit to stand trial or not responsible on account of mental disorder, in original or copied form, any transcript of the proceedings in respect of the accused, any document or information relating to the proceedings and all exhibits filed with it, if the transcript, document, information or exhibits are in its possession.
1991, c. 43, s. 18
56. Subsections 202.23(2) to (4) of the Act are replaced by the following:
Arrest without warrant for contravention of disposition
(2) An officer, a non-commissioned member appointed for the purposes of section 156, or any other peace officer within the meaning of
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the Criminal Code, may arrest an accused person without a warrant if they have reasonable grounds to believe that the accused person (a) is at large contrary to the terms of a disposition made by a court martial under section 201, 202 or 202.16 or by a Review Board; or (b) has contravened or wilfully failed to comply with the disposition or any condition of a disposition or assessment order, or is about to do so. Accused person released subject to conditions
(2.1) An officer, a non-commissioned member or another peace officer who makes an arrest under subsection (2) may, as soon as possible, release an accused person arrested under that subsection who is subject to a disposition made by a court martial under paragraph 201(1)(a) or 202.16(1)(b), a disposition made by a Review Board under paragraph 672.54(b) of the Criminal Code or an assessment order and deliver the accused person to the place specified in the disposition or assessment order.
Continued detention
(2.2) The officer, non-commissioned member or other peace officer shall not release the accused person if they believe on reasonable grounds (a) that it is necessary in the public interest that the accused person be detained in custody having regard to all the circumstances, including the need to (i) establish the identity of the accused person, (ii) establish the terms and conditions of the disposition or assessment order referred to in subsection (2.1), (iii) prevent the commission of an offence, or (iv) prevent the accused person from doing anything referred to in paragraph (2)(a) or (b); or (b) that the accused person is subject to a disposition or an assessment order of a Review Board of another province.
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Accused person brought before justice or commanding officer
(2.3) An accused person referred to in subsection (2.1) who is not released or an accused person arrested under subsection (2) who is subject to a disposition of a court martial made under paragraph 201(1)(b), subsection 202(1) or paragraph 202.16(1)(c) or a disposition of a Review Board made under paragraph 672.54(c) of the Criminal Code shall be taken to a justice having jurisdiction in the territorial division in which the accused person is arrested or a commanding officer without unreasonable delay and in any event within a period of twenty-four hours after the arrest.
Justice or commanding officer not available
(3) If a justice having jurisdiction in the territorial division in which the accused person is arrested or a commanding officer is not available within a period of twenty-four hours after the arrest, the accused person shall be taken before a justice or commanding officer as soon as practicable.
Release of accused person
(3.1) A justice or commanding officer shall release an accused who is brought before them unless they are satisfied that there are reasonable grounds to believe that the circumstances referred to in paragraph (2)(a) or (b) exist.
Notice
(3.2) If the justice or commanding officer releases the accused, notice shall be given to the Review Board that made the disposition or to the court martial or Review Board that made the assessment order.
Order pending decision of Review Board
(4) If a justice or commanding officer before whom an accused person is taken is satisfied that there are reasonable grounds to believe that the circumstances referred to in paragraph (2)(a) or (b) exist, the justice or commanding officer may, pending a hearing of a Review Board with respect to the disposition or a hearing of a court martial or Review Board with respect to the assessment order, make an order that is appropriate in the circumstances in relation to the accused person, including an order that the accused person be delivered to a place that is specified in the disposition or assessment order. If the justice or commanding officer makes an order under this subsection, notice shall be
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Criminal Code (m
given to the Review Board that made the disposition or to the court martial or Review Board that made the assessment order. 1991, c. 43, s. 18
57. Paragraph 202.24(3)(c) of the Act is repealed.
1991, c. 43, s. 18; 1998, c. 35, s. 54
58. Sections 202.25 and 202.26 of the Act are replaced by the following:
Powers of Review Board
202.25 (1) Review Boards and their chairpersons may exercise the powers and shall perform the duties assigned to them under the Criminal Code, with any modifications that the circumstances require and unless the context otherwise requires, in relation to findings made by courts martial of unfit to stand trial or not responsible on account of mental disorder, and in relation to dispositions made under section 201 or 202.16, except for the powers and duties referred to in sections 672.851 and 672.86 to 672.89 of the Criminal Code.
Application of paragraph 672.121(a) of Criminal Code
(2) For the purpose of subsection (1), the reference to subsection 672.851(1) of the Criminal Code in paragraph 672.121(a) of that Act shall be read as a reference to subsection 202.121(1) of this Act.
Application of ss. 672.67 to 672.71 of Criminal Code to findings
202.26 Sections 672.67 to 672.71 of the Criminal Code apply, with any modifications that the circumstances require, to findings made by courts martial of unfit to stand trial or not responsible on account of mental disorder, and a reference in any of those sections to a Review Board is deemed to be a reference to the Review Board of the appropriate province. 59. Section 230.1 of the Act is amended by striking out the word “or” at the end of paragraph (f) and by adding the following after that paragraph: (f.1) the legality of an order for a stay of proceedings made under subsection 202.121(7); or 60. The Act is amended by adding the following after section 240.3:
Appeal
240.4 (1) The Court Martial Appeal Court may allow an appeal against an order made under subsection 202.121(7) for a stay of
2004-2005
Code criminel (tr proceedings, if the Court Martial Appeal Court is of the opinion that the order is unreasonable or cannot be supported by the evidence.
Effect
(2) If the Court Martial Appeal Court allows the appeal, it may set aside the order for a stay of proceedings and restore the finding that the accused person is unfit to stand trial and the disposition made in respect of the accused person.
Replacement of “audition” with “audience”
61. The French version of the Act is amended by replacing the words “audition” and “auditions” with the words “audience” and “audiences”, respectively, wherever they occur in the following provisions: (a) subsection 200(2); (b) subsection 202.12(1); (c) subsection 202.15(1); (d) subsection 202.22(1); and (e) subsection 202.23(4).
1997, c. 9
NUCLEAR SAFETY AND CONTROL ACT 62. Section 124 of the Nuclear Safety and Control Act is repealed.
2002, c. 1
YOUTH CRIMINAL JUSTICE ACT 63. (1) Subsection 141(1) of the Youth Criminal Justice Act is replaced by the following:
Sections of Criminal Code applicable
141. (1) Except to the extent that they are inconsistent with or excluded by this Act, section 16 (defence of mental disorder) and Part XX.1 (mental disorder) of the Criminal Code apply, with any modifications that the circumstances require, in respect of proceedings under this Act in relation to offences alleged to have been committed by young persons. (2) Subsection 141(5) of the Act is repealed. (3) Subsections 141(7) to (9) of the Act are repealed.
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Criminal Code (m
COORDINATING AMENDMENTS An Act to amend the Criminal Code (protection of children and other vulnerable persons) and the Criminal Evidence Act
64. (1) Subsections (2) and (3) apply if a bill entitled An Act to amend the Criminal Code (protection of children and other vulnerable persons) and the Canada Evidence Act (the “other Act”), is introduced in the 1st Session of the 38th Parliament and receives royal assent. (2) On the later of the coming into force of section 15 of the other Act and section 17 of this Act, subsection 672.501(1) of the Criminal Code is replaced by the following:
Order restricting publication — sexual offences
672.501 (1) Where a Review Board holds a hearing referred to in section 672.5 in respect of an accused who has been declared not criminally responsible on account of mental disorder or unfit to stand trial for an offence referred to in subsection 486.4(1), the Review Board shall make an order directing that any information that could identify a victim, or a witness who is under the age of eighteen years, shall not be published in any document or broadcast or transmitted in any way. (3) If either section 18 of this Act or section 22 of the other Act comes into force before the other, then the other is repealed on that coming into force. COMING INTO FORCE
Order of Governor in Council
65. The provisions of this Act, other than section 64, and the provisions of any Act as enacted by this Act, come into force on a day or days to be fixed by order of the Governor in Council.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
Also available on the Parliament of Can Aussi disponible sur le site Web du Par http://www Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: (613) 941-5995 or 1-800-635-7943 Fax: (613) 954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca
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First Session, Thirty-eighth Parliament, 53-54 Elizabeth II, 2004-2005
STATUTES OF CANADA 2005
CHAPTER 6 An Act to change the boundaries of the Acadie–Bathurst and Miramichi electoral districts
ASSENTED TO 24th FEBRUARY, 2005 BILL C-36
SUMMARY This enactment changes the boundaries of the Acadie–Bathurst and Miramichi electoral districts.
All parliamentary publications are available on the Parliamentary Internet Parlementaire at the following address: http://www.parl.gc.ca
53-54 ELIZABETH II —————— CHAPTER 6 An Act to change the boundaries of the Acadie– Bathurst and Miramichi electoral districts
[Assented to 24th February, 2005] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Acadie–Bathurst
1. Paragraph 1 of the part relating to New Brunswick in the representation order declared in force by proclamation of August 25, 2003 under the Electoral Boundaries Readjustment Act is replaced by the paragraph 1 set out in Schedule 1.
Miramichi
2. Paragraph 6 of the part relating to New Brunswick in the representation order declared in force by proclamation of August 25, 2003 under the Electoral Boundaries Readjustment Act is replaced by the paragraph 6 set out in Schedule 2.
Deeming
3. For the purpose of subsection 403.22(1) of the Canada Elections Act, the changes made by this Act to the boundaries of the Acadie–Bathurst and Miramichi electoral districts are deemed to have been made by a representation order made under the Electoral Boundaries Readjustment Act, and the day on which this Act receives royal assent is deemed to be the day on which that representation order comes into force under subsection 25(1) of that Act.
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Coming into force
4. (1) Subject to subsection (2), sections 1 and 2 come into force on the first dissolution of Parliament that occurs at any time after the expiry of three months after the day on which this Act receives royal assent.
Coming into force
(2) If, before the day on which sections 1 and 2 would otherwise come into force under subsection (1), the Chief Electoral Officer publishes a notice in the Canada Gazette indicating that the necessary preparations for bringing them into operation have been made and that they may come into force accordingly, sections 1 and 2 come into force on the first dissolution of Parliament that occurs after the notice is published.
Electoral Boundar
2004-2005
Révision des limites des circonsc SCHEDULE 1 (Section 1)
1. ACADIE–BATHURST (Population: 82,929) Consisting of the County of Gloucester, excepting that part of the Village of Belledune contained therein.
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Electoral Boundaries Rea SCHEDULE 2 (Section 2)
6. MIRAMICHI (Population: 56,464) Consisting of: (a) the County of Northumberland; (b) that part of the County of Gloucester comprised of that part of the village of Belledune contained therein; (c) that part of the County of Restigouche comprised of: the parishes of Colborne and Durham; that part of the Village of Belledune contained therein; Moose Meadows Indian Reserve No. 4; and (d) that part of the County of Kent comprised of: the parishes of Acadieville and Carleton; that part of the Village of Rogersville contained therein.
Published under authority of the Speaker of the House of Commons Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
Also available on the Parliamentary Intern Aussi disponible sur le réseau électronique « Parliam http://www Available from: Publishing and Depository Services PWGSC, Ottawa, ON K1A 0S5
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